Jenta150410 by Jenta Sydney

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Japanese Souvenir Grand Prix 2015 P. 2-3 News About Japan

P. 4-6

TV Program about Japan

P. 7

News Photos From Japan

P. 10

Friday, April 10, 2015

Special feature

Friday, April 10, 2015

Special feature

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Friday, April 10, 2015

News About Australia & Japan

News About Japan

Friday, April 10, 2015

News About Japan

Yellow Pages・Money & Tax Talk・TV Program about Japan

Friday, April 10, 2015

Money & Tax Talk

VOL.

FRINGE BENEFITS TAX

he Fringe Benefits Tax (FBT) year ends on 31 March 2015. If you are conducting a business now is the time to determine whether you are liable to pay FBT and also to take steps to reduce any liability that you may have. A fringe benefit is a benefit that is pro vided to an employee that is not salary and wages. An employee includes a director of a company. A benefit could include the payment or reimbursement of an employee’s personal expenses, interest-free or low interest loans advanced to an employee, or letting an employee use the employer’s motor vehicle for personal use. The employer must determine whether any fringe benefits have been provided and lodge an annual FBT return and pay any FBT liability. There are many forms of fringe benefits but the most common are car fringe benefits, loan fringe benefits and expense payment benefits. A car fringe benefit arises where the employer owns or leases a car and it is available for private use by an employee. Private use includes letting the employee drive the car to and from work. If the employee garages the car at their home this Glenn Burke B.Bus CA SFfin Glenn is a chartered accountant and financial planner with over 25 years tax and accounting experience. Glenn regularly presents lectures on accounting and finance.

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amounts to a fringe benefit as the car is available for their personal use. A loan fringe benefit arises where the employer loans money to the employee at an interest rate which is lower than the annual benchmark interest rate as set by the Australian Taxation Office. In the case of an employee also being a shareholder of the employer company the loan could either be a fringe benefit or could be an assessable shareholder loan. You should review the terms of such a loan to determine the correct tax treatment. An expense payment fringe benefit arises where the employer directly pays personal expenses for an employee or reimburses an employee for personal expenses that they have already paid. If the expense would have been tax deductible to the employee a fringe benefit does not arise. Good record keeping is essential for all taxes including FBT. These records will help you to determine whether you have an FBT liability and will also help you reduce any amount payable. If you would like further information on fringe benefits tax or any other taxation or accounting issues please contact us.

Proactive Business Advice

Suite 802, Level 8, 11 Help Street, Chatswood NSW 2067

02 9411 3598

最新情報

Friday, April 10, 2015

Japanese Restaurant

Kai Sydney

・ Photo : Kai Japanese Restaurant Writing : Ann Nazdo (upper left) The shoga-yaki (stir-fry with ginger) has a richly infused sauce and perfectly tender yet springy meat ($14.50). (upper right) The ten-don, with its crispy batter and sauce-infused rice, comes with mini-udon ($13.50). (lower left) Connoisseurs will be unable to resist the generous portions of the salmon set ($20.50). (lower right) You will be surprised at the size of the tonkatsu (battered pork) set ($14.50).

Shop is at the end of the alley in The Grove

Affordable, chef-quality lunch at a newly refurbished restaurant Enjoy authentic Japanese to your heart's content Neutral Bay is the ultimate place to go if you are craving Japanese food, from traditional noodles or rice dishes to Westernstyle Japanese. You are sure to find most types of Japanese cuisine in Neutral Bay, with plenty of restaurants and take-away stores. In such a competitive battlefield, Kai reopened in February this year with a new slogan, "The restaurant with the authentic chef", and a renewed affordable and quality lunch menu. Kai has a reputation for an uncompromised authentic taste and a desire to bring real Japanese food not only to the Neutral Bay, but eventually to Sydney as well. While this attitude has not changed, their lunch menu has reappeared in a new form that will keep both customers' stomachs and wallets happy! The must-try recommendation has to be the range of donburi (authentic dishes of meat, fish or vegetables over rice) starting from $13.50. Served with a mini-udon, the size of each meal is certainly satisfying. This satisfaction is then followed by the pleasant, nostalgic harmony of carefully selected ingredients and the blend of rice and sauce, which is said to be the foundation of donburi. The fried food is crisp and the cooked meats are very tender, allowing your chopsticks to cut through without any

difficulty. The mini-udon is the ideal and essential match for the main dish. Japanese authenticity can also be created with just bowl of rice and miso soup to accompany the main dish. Pork sh_ga-yaki (stir fry with ginger) is the representative dish and can often be hard to find outside Japan. The pork is fried with onions and chives, mixed with sauce, cut into bite-size pieces and served with rice. Surprisingly, $14.50 includes a tsukidashi (small appetiser) and a chawanmushi (egg custard). It definitely feels like you've been looked after. If you are really indecisive, and just want everything from the overwhelming menu, there is "Kai Special Lunch Set" at $29.50. It's a parade of Kai's classic quality meals, enough to fill anyone at a reasonable price. There are also sushi/sashimi Sets, which makes the decision over lunch just a little more difficult! Driven to continue providing genuine Japanese cuisine, Kai is also introducing dinner course meals from midSeptember. You will be pleasantly surprised that a five-course meal includes an entr_e and a main selection from three different combinations at only $55 per person. Whether it's a filling lunch or an awesome dinner you are hoping for, Neutral Bay is the place to be, day or night.

The Kai special lunch set is a parade of classic, quality Japanese cuisine ($29.50).

The harmony of the sauce with the tenderness of the beef in the Wagyu-don is just mouth-watering ($17.50).

Kai Sydney Address: The Grove,Shop 13, 166-174 Military Rd, Neutral Bay Phone: 02 9908 7045 Opening hours: Thursday - Sunday (lunch) 12:00pm∼2:00pm Tuesday - Sunday (dinner) 6:00pm∼10:00pm BYO: Fully licensed & BYO (wine only) Accepted cards: EFTPOS, Visa, Mastercard, AMEX and other major cards

The chicken katsu-don's combination of batter, sauce and egg emphasises the traditional taste of Japan ($13.50).

コラム

Friday, April 10, 2015

◆熱中症とは熱中症とは暑熱によっておこるあらゆる障害の医学的総称で、熱失神、熱痙攣、熱疲労、熱射病が含まれます。中でも、熱射病が一番重症な疾患で、緊急対応が必要となります。また、よく使われる “日射病”は正式な医学用語ではありません。 ◆熱性浮腫（Heat edema）暑さで血漿体積が増え、皮膚の血管拡張がおこることによって身体の末端部、特に手足に水分が溜まり、浮腫（むく）むことがあります。特に治療の必要はなく、自然に治まるはずです。利尿剤を短期間使うこともあります。もし、暑さに関係なく浮腫みがおこるようでしたら他に原因があるかもしれません。 ◆熱失神（Heat syncope）熱性浮腫と同じメカニズムで身体の末端部に水分が溜まり、とくに下肢に溜まると心臓への血流が減り、低血圧になることもあります。治療法は身体を休め、水分を補給することです。心不全などがあればよりおこりやすくなります。 *熱痙攣（Heat cramps）気温が高いときに長期間運動をするとおこる筋肉が痙（つ）る現象です。とくに膝屈曲筋（hamstrings）,大腿四頭筋（quadriceps）、腓腹筋（gastrocnemius）などの大きな筋肉におこりがちです。原因ははっきりとわかっていませんが、身体を休め、水分と電解質の補給をすることによって治まります。

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◆熱疲労（Heat exhasution）極端に暑い環境に長期間いると身体のホメオスタシス（homeostasis、恒常性）が保たれなくなり、熱疲労の症状がおこってきます。体温は高めになりますが、平温の場合もあります。熱射病との違いは、たとえ体温が上がっていてもコア体温(核芯温)は40° C以下であることが定義です。頻呼吸、頻脈、衰弱、吐きけ、嘔吐、発汗、失神、筋肉痛、皮膚の紅潮、頭痛、疲労感などが症状です。意識は明瞭です。内臓への影響はありません。熱疲労の場合、水分と電解質が必ず不足しています。経口ルートか点滴で水分と電解質を補充することと身体を冷やすことが大切です。

*熱射病体温を保とうとするホメオスタシスのメカニズムが働かなくなると核芯温は上昇を続け、41.6~42° Cまで達すると身体の細胞に損傷をきたします。そして、体内に炎症反応がおこり、血液の凝固のカスケードもおこってきます。このカスケードが進むと播種性血管内凝固症候群（小血管において凝固因子と線溶酵素の調整しがたい活性化に引き続いて起こる出血徴候をいうdisseminated intravascular coagulation, DIC）がおこることもあります。この炎症反応は全身性炎症反応症候群（systemic inflammatory response syndrome, SIRS）といい、以下の4項目のうち2つ以上を満たす状態です。 ①発熱（38° C以上）または低体温 (36° C 未満) ②頻拍 (90/分以上) ③頻呼吸 (20/分以上) またはPaCO2が 32mmHg未満 ④白血球増多 (12,000/μL以上) または減少 (4,000/μL未満) または未熟顆粒球10%以上 SIRSとDICによって最も損傷を受けやすい臓器は脳（特に小脳）と肝臓です。熱射病の診断に必要なのは、上昇した核芯温（40° C以上）とともにおこる肝機能障害と脳障害です。脳障害の場合、めまい、錯乱状態、運動失調、てんかん、昏睡状態として現れます。その他には腸や心臓にも影響を及ぼすこともあります。熱射病は生命に関わることのある緊急事態で、必ず緊急病院で治療を受ける必要があります。治療は身体を冷やし、呼吸器、循環器の機能を安定させ、水分と電解質の補給をすることです。核芯温を40° C以下に下げることによって昏睡状態から回復できれば予後はよく、脳や肝臓にすでに損傷があり、DICにより凝固作用が狂っているような場合、予後はよくありません。

News Photos From Japan

Friday, April 10, 2015

レシピ

Friday, April 10, 2015

Wine & Cheese

Wine & Cheese Wine & Cheese

特集記事

Friday, April 10, 2015

街角 NEWFACE・書籍ランキング

グルメ

Friday, April 10, 2015

コラム

Friday, April 10, 2015

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Publisher Takayuki Takahashi

TEL: (02) 9264 8394 FAX: (02) 9264 8418

WORLD NEWS / JAPAN NEWS

Friday, April 10, 2015

JAPAN NEWS

Friday, April 10, 2015

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Friday, April 10, 2015

AUSTRALIA NEWS

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Friday, April 10, 2015

News in Australia

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Friday, April 10, 2015

News in Australia

Friday, April 10, 2015

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