Taxation of Ill Gotten Gains in South Africa Free Essays

It has as of late been accounted for in the press that SARS has stopped a case for R183 million in personal duty against the domain of the killed mining head honcho, Brett Kebble in regard of the R2 billion supposedly taken by him from the mining organizations of which he was a chief. It is additionally detailed that the Master of the High Court has dismissed the case in light of the fact that the sums on which SARS tried to impose charge established cash taken by Kebble, and that taken cash isn't dependent upon personal expense. It has been accounted for that SARS is to take the Master?s choice in such manner on audit. We will compose a custom paper test on Tax assessment from Ill Gotten Gains in South Africa or on the other hand any comparative theme just for you Request Now Why the issue is being challenged based on survey, as unmistakable from the conventional procedure of appraisal followed by protest and advance, isn't clear. A survey is concerned distinctly with the normality of the procedure by which a choice was reached, not with the rightness of the choice itself. An unsettled issue of duty law The Kebble case raises an intriguing and uncertain expense issue and, considering the enormous aggregate in question, it might be a case that will go right to the Supreme Court of Appeal and bring long-late assurance to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no help with deciding the issue. Area 23(o) states that installments that are illicit as far as Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that establish a fine or punishment for any unlawful movement did in the Republic (or in some other nation if that action would be unlawful whenever completed in the Republic) are not deductible for annual assessment purposes. There is, nonetheless, nothing in the Act to state that the beneficiary of degenerate or unlawful installments is (or isn't) expose to annual assessment on such sums, and this issue must, along these lines, be settled by the utilization of precedent-based law, in other words, as far as standards set somewhere near the courts. In COT v G [1981] (43 SATC 159) the Appellate Division of Zimbabwe held that an individual who takes cash doesn't â€Å"receive† it in the sense thought about in the meaning of â€Å"gross income† in the Act, since he doesn't gain the cash â€Å"on his own sake and for his own benefit†. On the off chance that this is right, at that point the subject of whether such a sum â€Å"is income† doesn't emerge, since it is just once a sum has been gotten or collected that the issue emerges with respect to whether it is pay or capital. Be that as it may, the rightness of this choice is suspect. Positively, from the thief?s point of view, the motivation behind why he took the cash was definitely to gain it â€Å"for his own benefit† and the translation that the appointed authority concurred this expression is, with deference, legalistic, fake and unsupported by power. In ITC 1789 (67 SATC 205), where the citizen being referred to had requested a large number of rand from a huge number of speculators in a false and unlawful plan, the court held that those funds had been â€Å"received† as thought about in the meaning of ?net salary?. In the event that both of these choices are acceptable law, it would imply that (as was held in ITC 1789) an individual who methodicallly swindles others out of cash is dependent upon annual duty on his goods, yet that (as was held in G v COT) an individual who really takes cash in a precise manner isn't available. This, it is submitted, is an over the top and indefensible qualification. The genuine issue was whether the sums were â€Å"income† It is presented that both these cases should have been settled based on whether, in the specific conditions, the sums being referred to had the character of â€Å"income† in the possession of the criminal, instead of on the issue of whether the funds had been â€Å"received† by him. Useful receipt was without a doubt undeniable in the two cases. It can scarcely be genuinely battled that a cheat or certainty swindler doesn't mean to secure the victim?s cash for his own advantage, and treat it as his own. The issue of whether cash that has been taken or is in any case polluted with illicitness is â€Å"income† in the possession of the beneficiary and is along these lines subject to annual assessment, raises numerous prickly issues, never to date completely tended to not to mention settled by our courts. A portion of the parts of the issue regarding whether illicit receipts are available as pay are ? †¢Illegal receipts extend from those that are spoiled with a simple specialized wrongdoing, for example, those got from exchanging without a permit, to ethically unforgivable receipts, for example, the returns of medication managing or an expense paid to a contract killer for doing a death. In the expense setting, do similar standards apply to each sort of illicit receipt? †¢If SARS were to take a cut of an unlawful receipt, would this not make the State complicit in the wrongdoing? In the event that annual assessment were to be forced on the beneficiary of taken cash, this would lessen the assets accessible to reimburse the legitimate proprietor. It should be recollected that, in law, responsibility for cash has gone to the hoodlum, and all that the proprietor has is a case in personam against the criminal for reimbursement. On the off chance that the hoodlum has gone through the cash and can't reimburse it, the casualty is simply a simultaneous leaser in the thief?s ruined domain. SARS, on the other hand, has a particular case, regarding the Insolvency Act, for any duties due. In the event that personal duty were payable on the taken cash, it is subsequently possible that SARS would recuperate all or a portion of the expense, however that the casualty would not get his cash back. This, it is submitted, is an unpalatable outcome. Should SARS get included by any stretch of the imagination? There is a solid contention that, where unlawful installments are concerned ? surely concerning taken cash ? it would be best for charge law to stand standoffish, connect no duty results to the receipt of the cash, and let the entire issue be chosen as far as criminal law. In any case, taking into account the vulnerability in the law on this point, SARS can barely be blamed for attesting a case. Instructions to refer to Taxation of Ill Gotten Gains in South Africa, Papers

A PostModern Age Essay Research Paper A free essay sample

A Post-Modern Age Essay, Research Paper A Post-Modern Age? Presentation: Post-Modernism can be depicted as an unconventional way of thought. It is a develop that associates the outgrowth of new attributes and kinds of cultural life and monetary request in a human advancement ; regularly called modernisation, post-mechanical, shopper, media, or transnational free enterprise social orders. In Modernity, we have the sense or imagined that the present is irregular with the days of old, that through a strategy of cultural, mechanical, and social adjustment ( either through improvement, that is, progression, or through reduction ) life in the present is essentially not quite the same as life in the days of old. This sense or thought as a universe position stands out from what is ordinarily known as Tradition, which is just the feeling that the present is continuous with the days of old, that the these days in some way rehashes the signifiers, conduct, and occasions of the days gone by. I would propose that conventional lifestyles have been supplanted with unmanageable modification and cumbersome choices, however that these changes and alternatives at long last make something that may follow in the general public that conventionalists truly look for after ; the harmony among Nature and Technology. Advancement itself is just the feeling that the present is a transitional point, non concentrated on a reasonable end in the great beyond yet simply modifying through powers beyond our ability to do anything about. I will first portray how # 8220 ; Modernity # 8221 ; came to fruition, thus to bespeak a portion of the qualities for which # 8220 ; Post-Modernity # 8221 ; is intended to be a response, reaction or extra to modernisation. Beginnings of Modernity: To start with, I mean to give a wide verifiable picture against which we may comprehend the ascent of Modernity as an idea identified with logical control and society or as a model for a place of reason. We realize that we experience adjustment as either headway or entry, that is, we see our recorded situation and our lives soon as reasoning essentialness and incentive in some unfulfilled from this point forward. The dislodging from Renaissance compassion to Modern realism can be comprehended in footings of four relocations: ( 1 ) from an unwritten human progress wherein the hypothesis and example of talk played a cardinal capacity to a composed progress wherein formal rationale played a cardinal capacity in set uping the declarations of an announcement ; ( 2 ) from a viable concern # 8211 ; with anxiety and proceeding onward impossible to miss cases to an increasingly hypothetical worry with the advancement of cosmopolitan guidelines ; ( 3 ) from a worry with the nearby # 8211 ; in the entirety of its steady assorted variety, to the general # 8211 ; comprehended in footings of theoretical multi patriotisms ; and ( 4 ) from the convenient # 8211 ; a worry with doing handy judgments in the short lived condition of affairss which request insightful and reasonable reactions, to the ageless # 8211 ; a worry with trepidation and explaining the suffering, conceivably ever-enduring, nature of things . There are a few social factors that have demonstrated and brought about the ascent of Modernity. The start of Modernity may hold its foundations in a few periods: the twelvemonth 1436, with Gutenberg # 8217 ; s acknowledgment of portable sort ; or in 1520, and Luther # 8217 ; s defiance to Church approval ; or 1648, and the terminal of the Thirty Years # 8217 ; War ; while even still, it could hold started during the American or Gallic Revolutions of 1776 or 1789 ; or even the ascent of # 8220 ; Modernism # 8221 ; in good humanistic controls and writing. How we ourselves are to encounter about the odds of Modernity relies upon what we see as the chest and core of the # 8220 ; current, and what cardinal occasions in our eyes offered ascend to the # 8220 ; present day # 8221 ; universe. Social Responses to Modernity: During the time of the 1500 # 8217 ; s through the 1900 # 8217 ; s the model and presuppositions about Nature and Humanity were by and large progressively tested and toppled by numerous logical progresss, until non one, or tiny of their components were acknowledged by modestly taught individuals. European culture was going known as customary, hierarchal, corporate, and special. These qualities had portrayed Europe and a significant part of the rest of the universe during these couple of hundreds of years. For all intents and purposes each general public on the Earth by the hole of the eighteenth century could be described by cultural reliance s and contradictions among riches and poverty. These social orders other than stood up to the occupations of rare supplement supplies. After a clasp during a similar period, of import modifications started to occur in the social orders of the universe from Asia to Europe. A populace explosion because of an improved supplement flexibly made power per unit regions on the bing customary and newly updating cultural developments. Business, banking, and agribusiness improved enormously and a progressively steady and certain cash flexibly were built up ; by the by, just Europe at the clasp was going very industrialized. Eighteenth-century Japan remained, of class, in stamped complexity to both Europe and China. Tokugawa guideline had accomplished particular stableness, however Japan had picked non to come on the planet exchanging web, aside from as a terminal for Dutch and Chinese products. The populace became less rapidly than that of Europe or China, and the general monetary framework appeared to hold become simple. Like the situation in numerous European metropoliss, clubs controlled industry. In every one of these regards, Japan in the eighteenth century tried to dismiss creation and proceed with stable custom. All through the eighteenth century, Africa kept on giving slave work to both North and South America. The slave exchange drew Africa significantly into the transoceanic monetary framework. Latin America stayed from a certain point of view the cornered safeguard of Spain and Portugal ; in any case, that imposing business model could non last the expansion of the British monetary framework and the finding of Britain to come in the Latin American market. At a similar clasp, British powers built up control in mid-eighteenth-century India that would last around two centuries. Found in this universe setting, European culture remained on the limit of another age wherein the cultural, financial, and political connections of past hundreds of years would be pulverized. The business soul and the estimations of the commercial center conflicted with the conventional qualities and examples of provincials and clubs. That business soul end up being a significant vehicle of cultural adjustment ; by the mid nineteenth century it drove continuously to a develop of human presences as people rather than as individuals from networks. The broadening of the European populace more distant animated modification and challenge to convention, chain of command, and networks. A bigger populace implied that new ways must be concocted to work out old occupations. The cultural chain of command needed to go for whatever itself might prefer to more individuals. Corporate gatherings, for example, the clubs, needed to confront an extended work power. New riches implied that birth would at last stop to discover cultural connections, aside from in regard to the cultural capacities alloted to the two genders. At long last, the clashing political desires of the governments, the nobilities, and the in the middle of classification produced creation. The governments needed to do their states rich bounty to pay war. The gentries wished to affirm their benefits. The in the middle of class, in the entirety of its assorted variety, was diverting wealthier from exchange, corporate greed, and the example of the callings. Its individuals needed a cultural glory and impact equivalent to their riches. These components implied that the general public of the late eighteenth century remained at the halting purpose of one age of European history and at the hole of another. Nonetheless, as these cultural and financial changes got associated with the universe monetary framework, the transmutation of Europe prompted the transmutation of a great part of the non-European universe. For the principal cut throughout the entire existence of the universe, significant modifications in a single part left for all intents and purposes no side of the Earth strategically or monetarily untasted. By the halting purpose of the eighteenth century a movement toward universe interconnection and commonality that had no existent a valid example in footings of profundity and degree had started, and it has non yet finished. Articulations on Modernity: We as universes will in general consider innovation to be an overplus of choices, either in regard to a way of life or authentic prospects ; from this point forward coordinated conduct ( rather than custom ) will in general accelerate the multiplication of choices. Conventional civic establishments may consider themselves to be emphasizing a limited figure of alternatives in the present ; in current civic establishments, the great beyond opens up a tremendous field of chronicled and way of life picks. This expansion of alternatives can be a start of extraordinary nervousness and every now and again results in social endeavors to reduce choices notwithstanding this uneasiness ( for representation, China and its thorough imperialistic power over its differed populaces ) . Let # 8217 ; s keep up in head that it is non the alternatives themselves which make this nervousness, the sense the multiplication of choices has or will go inconvenient. For the vast majority of mankind, Modernity has made a universe position in us that is essentially conceptual ; that is, we experience the universe as made out of fra gmented, and dissociable units. Deliberation is a hard word to indicate ; for our aims, the idea nations of being and human advancement can be isolated from, that is preoccupied out of, different nations of being and progress. In add-on, we will in general arrange cultural gatherings that are for the most part dependent on reflections ( companies, states, financial classes, profound propensities, race ( which is genuinely an abstr

Managerial Statistics Essay Example

Administrative Statistics Essay Example Administrative Statistics Essay Administrative Statistics Essay 1) Suppose that a free research center has tried junk sacks and has discovered that no 30-gallon packs that are at present available have a mean breaking quality of 50 pounds or more. Based on these outcomes, the maker of the new, improved garbage pack feels sure that its 30-gallon sack will be the most grounded such pack available if the new refuse sacks mean breaking quality can be demonstrated to be at any rate 50 pounds. The mean of the example of 40 rubbish sack breaking qualities in Table 1. 9 is x=50. 575. On the off chance that we let u signify the mean of the breaking qualities of all rubbish packs of the new kind and expect that o rises to 1. 5: a. Figure 95 percent and 99 percent certainty interims for u. b. Utilizing the 95 percent certainty interim, would we be able to be 95 percent sure that u is in any event 50 pounds? Clarify c. Utilizing the 99% certainty interim, would we be able to be 99% sure that u is in any event 50 pounds? clarify d. In view of your responses t o parts b and c, how persuaded would you say you are that the new 30-gallon junk sack is the most grounded such pack available? (an) (I) 95% certainty interim for ? :n = 40x-bar = 50. 575s = 1. 65% = 95Standard Error, SE = ? /On = 0. 2609z-score = 1. 9600Width of the certainty interim = z * SE = 0. 113Lower Limit of the certainty interim = x-bar width = 50. 0637Upper Limit of the certainty interim = x-bar + width = 51. 0863The certainty interim is [50. 0637 pounds, 51. 0863 pounds](ii) 99% certainty interim for ? :n = 40x-bar = 50. 575s = 1. 65% = 99Standard Error, SE = ? /On = 0. 2609z-score = 2. 5758Width of the certainty interim = z * SE = 0. 6720Lower Limit of the certainty interim = x-bar width = 49. 9030Upper Limit of the certainty interim = x-bar + width = 51. 2470The certainty interim is [49. 9030 pounds, 51. 2470 pounds](b) Yes, we can be 95% sure that ? s at any rate 50 pounds, since the whole 95% certainty interim lies over 50 pounds (c) No, we can’t be 99% sure th at ? is at any rate 50 pounds, since a piece of the 99% certainty interim lies beneath 50 pounds (d) At 95% certainty level, we can say that the new 30-gallon rubbish sack is the most grounded such pack available. However, we can't close the equivalent at 99% certainty level. 2) Quality Progress, February 2005, writes about the outcomes accomplished by Bank of America in improving consumer loyalty and client faithfulness by tuning in to the voice of the client. A key proportion of consumer loyalty is the reaction on a scale from 1 to 10 to the inquiry: Considering all the business you do with Bank of America, what is your general fulfillment with Bank of America? Assume that an irregular example of 350 current clients brings about 195 clients with a reaction of 9 or 10 speaking to client please. Locate a 95% certainty interim for the genuine extent of all present Bank of America clients who might react with a 9 or 10. Are we 95% certain that this extent surpasses . 8, the recorded e xtent of client amuse for Bank of America? (a) 95% certainty interim for p:n = 350p = 0. 5571% = 95Standard Error, SE = O{p(1 p)/n} = 0. 0266z-score = 1. 9600Width of the certainty interim = z * SE = 0. 0520Lower Limit of the certainty interim = P width = 0. 5051Upper Limit of the certainty interim = P + width = 0. 6092The certainty interim is [0. 5051, 0. 6092](b) Yes, we can be 95% sure that p surpasses 0. 48, since the whole 95% certainty interim lies over 0. 48.

What Are You Doing About Your Family? How To Write A Narrative Essay About A Family Member Sacrifice

What Are You Doing About Your Family? How To Write A Narrative Essay About A Family Member SacrificeIf you are about to write a story about an unexpected family member who is gone forever, I am here to tell you that you have no business going through the trouble of writing a narrative essay. Why? Because I know the horror stories of writers who have written a wonderful novel about a loved one, only to find out later that they had to redo all of their scenes in order to get it published. I know about writers who have spent years on a great manuscript only to get rejected for publishing by a publisher that just doesn't care about their work.Do you want to be the great author who never makes a living from their talent? Do you want to go on forever as a ghost writer? Do you want to end up not making a dime at all? Don't despair.People are dying all over the world and yet some people still complain about 'special' writers. So if you're a writer and you do want to earn a living writing, h ere are a few tips for you to follow. First, make sure that your narrative essays are clear and concise. A strong argument or powerful statements should always be woven into the story you are telling.Remember, we are all human. People change over time and it's OK. It's one of the reasons we love our family so much. Nobody really wants to read about someone who isn't as good as they were at one point. You need to be able to show people how they can better their lives, no matter what. These essays should be short, but be careful with how much info you go into because sometimes it can get overwhelming.Second, keep these tips in mind when you're writing your essay. When you are writing about a loved one who has gone, sometimes we want to 'catch up' with the person and give them something to feel like they have lived on. However, try to keep them alive and in the news so that they can live on and lead great lives.Third, you have to remember that you're not going to look any different. So if you're writing about a very large family, it might not be as easy to draw in your readers because they are used to seeing a smaller family. Don't fret too much, though. Just get out there and talk to your readers and see what you can do to keep them engaged. With every life there are lessons to be learned and if we're not careful, we can lose sight of the importance of family.Writing about your family and writing a narrative essay is a special relationship that all family members need to learn. Don't forget that, especially when you are writing a tale that people will talk about for years to come. So take the steps needed to make the most of your experience and maybe even make money from it!

My Teaching Philosophy Essay - 616 Words

My Teaching Philosophy Philosophy can be defined as the system of values by which one lives. These values should be woven throughout the day – to – day life of an individual and serve as the basis for his or her actions, decisions, words, etc. A good system of values is especially important for those in a leadership position and for individuals whose actions and decisions directly affect others. As a prospective teacher, I can imagine that my philosophy will greatly reflect the values I have established thus far in my life and the environment in which I enjoy learning. My classroom will serve as a safe place for my students. It will be a comfortable environment where everyone feels welcome and†¦show more content†¦My students will know what to expect from me and know that I am a sensible person. They will be able to depend on me and trust in me because of my consistency, honesty, effort and attentiveness to them and their education. I will be completely devoted to my students both in my teaching and in my planning. Resulting from my system of values will be the high expectations I will hold for my students. I will expect them to be respectful of me and be dedicated to me as their teacher. I hope that they will have developed a good work ethic, and if they have not, I will make that development my responsibility. I will expect my students to have personal integrity and high expectations established. They will be interactive and eager to participate in classroom discussion. They will not be afraid to offer ideas relevant to our discussions or ask questions when they do not understand. My students will never question my authority, however, they will not fear me. They will know what is expected of them both behaviorally and academically. They will appreciate my dedication and effort and want to provide the same for me. The students, knowing that I have high expectations of them, will devote a lot of time and effort into their work both in and out of the classroom. In conclusion, my classroom will be a comfortable, understanding environment where all students are welcome and respected despite ourShow MoreRelatedMy Philosophy Of Teaching Philosophy911 Words   |  4 PagesTeaching Philosophy When I think about my teaching philosophy, I think of a quote by Nikos Kazantzakis, Greek writer and philosopher. 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Dream Analysis - 2326 Words

DREAM ANALYSIS This reflective essay illustrates Freud’s theory of dream analysis. It will begin with a brief overview of Freudian dream theory and will go on to describe the various components of personality structure and the unconscious from a psychodynamic perspective. This essay will analyse one of my personal dreams using Freud’s dream analysis theory and conclude with a critical reflection on the application of his theory as it relates to my dream. When Freud famously referred to dreams as being the ‘royal road to the unconscious’, he meant that dreams were a way in which to access the unconscious mind. Dream analysis in psychoanalysis is the process used to explore the role dreams play in the unconscious (Corey, 2005). The†¦show more content†¦The latent content is the underlying, hidden part of the dream that holds the true meaning of the unconscious desires (Solms, 2000). The process by which the latent content is transformed into the disguised manifest content is what Freud referred to as the dream work (Sharpe, 1988). The dream work can disguise the latent views through the following four mechanisms: ‘condensation’ (the condensing of multiple thoughts into one), ‘displacement’ (replaces a latent element by a concealed trivial reference to it e.g. your mother is represented as a cat), ‘symbolism’ (which transforms thoughts into visual elements) followed by a proce ss of ‘secondary revision’ in which the dreaming mind takes all these distorted elements and organises them into a more comprehensible format (Schredl, 2008) In order to analyse my dream through Freudian interpretation I will begin by discussing the manifest content. I will attempt to break up the story in the dream and look at the individual items and events. In my dream I am walking out of a car park onto a street with many tall buildings, heading towards my counselling practice class. 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I do find that I can remember most of my dreams, at least for a few hours, however, byRead MoreDream A Little Dream Of Me Analysis Essay1241 Words   |  5 Pages â€Å"Dream a Little Dream of Me† Music Analysis First recorded in 1931 by Oswald George Nelson, known as Ozzie Nelson, with his orchestra, â€Å"Dream a Little Dream of Me† came into existence. Two days later, after Ozzie Nelson had recorded â€Å"Dream a Little Dream of Me†, the song was again recorded on February 18, 1931 by orchestra leader and musician Wayne King. Since those first two recordings of â€Å"Dream a Little Dream of Me† there have been approximately 60 versions by many well-known artists of whichRead More Dream Analysis Essay1435 Words   |  6 PagesThe Meaning of a Dream The best part of a long, hard-working day is when you finally get to lay in your bed, close your eyes and let your imagination run free. As you sleep your mind takes you to another place far away from the real world. You begin to dream. Over the night, you may have several dreams. In the morning, you may wake up and wonder what your dreams were suppose to mean for you and your life. By analyzing your dream, it gives a true picture of the subjective state-how we reallyRead MoreAnalysis Of Lucid Dreams 3596 Words   |  15 Pages During lucid dreams we are remarkably wakeful—even though still asleep. We may be able to reason clearly, remember freely, signal that we are conscious, and may even change the plot if we so choose. But it takes training. I am in the middle of a riot in the classroom. Everyone is running around in some sort of struggle. Most of them are Third World Types, and one of them has a hold on me—he is huge, with a pockmarked face. I realize that I am dreaming and stop struggling. I look him in the eyesRead MoreEssay about Dreams Their Analysis1413 Words   |  6 Pages Dreams Their Analysis The assignment is to recall a dream and analyze it from one or two theoretical perspectives weve learned thus far in dream analysis. Dreams have been a vehicle to express emotions, thoughts and feelings. Sometimes they pose questions which have been rooted in our conscious. Dreams are personalized works which we have consciously directed and created in our minds and no one interpretation is right or wrong. Weeks later upon receiving this assignment I had an incredible dreamRead MoreHoop Dreams Analysis2621 Words   |  11 PagesLorenzo de Medici Film Analysis: Hoop Dreams (1994) Written by Ann Kelsey Cinema of the Real: Documentary Films Paolo Grassini December 5, 2012 The 1994 Documentary, Hoop Dreams, directed by Steve James, is a masterful display of human drama. The story-line is so captivating and theatrical that it seems crafted from fiction. The Documentary boasts cinematic techniques and private investigating that rivals most film of this time period. The film follows the high school careersRead MoreRhetorical Analysis : Dream A Motivational Video 878 Words   |  4 Pagestitled, â€Å"Dream: Motivational Video,† because of the boldness it projected to the audience. The speech is approximately six minutes and was published on July 2, 2013. It provides the audience with a background on how they should make their dreams realistic. Although obstacles will get in our way when trying to fulfill dreams—the purpose is to separate from negativity and dream big. Even though the fear of failure overtakes our mind, we cannot allow the fear to detour us from living out our dream. Finally

BYOD Devices and Countermeasures †Free Samples to Students

Question: Discuss about the BYOD Devices and Countermeasures. Answer: Introduction: The research focuses on security threats and attacks with the concept of Bring Your Own Devices (BYOD) adopted by the business organizations. BYOD scheme provides the employees with the permission to bring their personal devices at work location for the execution of professional tasks and activities. There are numerous security concerns that have emerged as a result. Physical security risks, such as loss or stealing of the device are the most commonly observed threat that causes data leakage and data loss as well. Malware attacks due to poor device protection and safety is another common threat. There are internal applications installed on the personal devices of the employees with the adaptation of BYOD policy. These applications comprise of confidential and sensitive data sets. These information sets often get exposed to unauthorized entities such as employees friends or family which may be deliberate or accidental. This results in information breaches and violation of information confidentiality. The deliberate exposures by the employee are termed as insider threats (Olalere, Abdullah, Mahmod Abdullah, 2015). Connecting these devices to public or unsecure networks bring in network security threats, such as eavesdropping and man in the middle attacks. The security threats associated with BYOD can be improved with the implementation of data encryption protocols and advanced access control mechanisms. There shall be anti-malware and network-based intrusion detection tools installed in the devices to ensure that the information sets are always protected (Downer Bhattacharya, 2015). Firewalls, multi-fold authentication, device trackers and security audits are other measures that shall be utilized. References Downer, K., Bhattacharya, M. (2015). BYOD Security: A New Business Challenge. 2015 IEEE International Conference On Smart City/Socialcom/Sustaincom (Smartcity). https://dx.doi.org/10.1109/smartcity.2015.221 Olalere, M., Abdullah, M., Mahmod, R., Abdullah, A. (2015). A Review of Bring Your Own Device on Security Issues. SAGE Open, 5(2), 215824401558037. https://dx.doi.org/10.1177/2158244015580372