Modern European History And Politics - 1222 Words

Modern European History and Politics: Short Essay On the 26th of June 1963, the 35th President of the United States John F. Kennedy delivered to a massive crowd one of his most memorable speeches in Berlin, Germany. Standing in front of the infamous Berlin Wall President Kennedy’s speech ‘Ich bin ein Berliner’ contrasted democracy and freedom (West Germany) with the repression of communist (East Germany), it left a big impression on Germany during the Cold War. After World War Two Adolf Hitler’s Third Reich was divided into the German east; communist and Germany west; democratic. President Kennedy’s speech addressed Germany’s separation of the east and the west. Eastern Germany had the support of the Soviet Union President Kennedy and the United States of America decided to support Western Germany. President Kennedy’s support of West Germany became public after the Vienna summit of President Kennedy’s meeting with the Russian politician Nikita Khrushchev who at the time served as the First Secretary of the Communist Party of the Soviet Union. After the Bay of Pigs Khrushchev thought President Kennedy was young, naà ¯ve and inexperienced and thought he would be easily manipulated, Khrushchev threatened to sign a separate peace treaty with East Germany which would have given the Soviet Union control over Berlin’s access and the position of the NATO (Northern Atlantic Treaty Organisation) forces in the city indefensible (Cross, p.130 1992) President Kennedy and KhrushchevShow MoreRelatedWriting the History of the World Essay examples736 Words   |  3 PagesWriting the History of the World To write a history of the world, one must begin at a point when the world is shifting from the remnants of old empires into the modern or at least the pre modern world as we know it. During the 15th century, we begin to see a change; Europe climbs out of the Middle Ages, tosses off its religious shackles and starts evolving. The Europeans set sail and we start to see well-documented evidence of other cultures and religions. The AmericansRead MoreCharacteristics of the Modern Nation-State Essay1600 Words   |  7 PagesThis essay will describe the characteristics of the modern nation-state, explain how the United States fits the criteria of and functions as a modern nation-state, discuss the European Union as a transnational entity, analyze how nation-states and transnational entities engage on foreign policy to achieve their interests, and the consequences of this interaction for international politics. Some of the characteristics that make up a modern nation-state are; the population of the territory is unitedRead MoreA Discussion Of Faith Rose Surrounding The World Trade Center1630 Words   |  7 Pageshad become one of the most important battles in macro history. Between the 7th and 8th Century in eastern Europe, Islam’s military expansion was incredibly large, as it resulted in the Islamic Empire becoming one of the most powerful and influential religious and military based powers in Europe. Muslim conquests lasted from 622 AD to 750 AD, and would continue to move forward until the 18th century. These expansions of religion and politics were led by dynasties of Caliphs , beginning with theRead MoreThe European Union878 Words   |  4 Pagesvalues that comprise the organization: the European Union. From economics to politics, the organization has grown to include most of the European countries. Their policies emphasize the rule of law; meaning every action executed within the organization is founded on treaties, along with the agreement of the participating countries. Its focus continues to promote human rights, as well as making their institution more transparent and democratic. The European Union is constantly growing and refining itselfRead MoreMorality and Politics798 Words   |  3 PagesMORALITY AND POLITICS INTRODUCTION If we divide morality of an individual in two types- individual and public, then public morality comes in political morality. Public moralities have responsibility for welfare of other people and keep justice among them. On the other hand, an individual morality is personal views and ethics and this is not responsible for other’s welfare. When we failed to keep both kind of morality separate, then it affects other persons in a destructive way. Morality belongs toRead MoreEssay about French Feminism1679 Words   |  7 Pagessphere of law and politics. Both the United States and France are historic, as well as modern, oppressors of women, and despite liberation movements on both sides of the Atlantic, women are still extremely disproportionately represented in positions of power. Subsequently, this paper will tie together the fields of Womens Studies, Political Science, and French Culture by discussing and analyzing the not so petite diff#233;rence in the representation of th e sexes in French politics, particularly inRead MoreEssay about The Pros and Cons of Imperialism540 Words   |  3 PagesThroughout history, many powerful nations interfered with nations that were weaker than they were. This form of sabotaging a nation is economic, political or cultural life is called as imperialism. Imperialism is often separated into two sects. The first one is old imperialism, which was the period from the 1500s to the 1800s, where European nation started to colonize many areas such as the Americas, and parts of Southeast Asia. On the other hand, the new imperialism was the period between the yearsRead MoreThe Relationship Between Modernity and the First World War1565 Words   |  7 Pagesever growing tension among European nations. This conflict was brought about by factors such as, nationalism, militarism, and the Alliance system. An upheaval such as the First World War was witness to the emergence of the glorification of war, struggle, despair, destruction a nd immense loss of life. The First World War brought about a defining moment in the history of the modern consciousness. The modern world was born anew with a self-conscious awareness of plight and modern society. This awarenessRead MoreJap The Japanese War1200 Words   |  5 PagesEver since the Russo-Japanese War up until World War Two, Japan has been competing with European powers unlike any other Asian nation. During the Russo-Japan war, Russia and Japan competed for influence in the Pacific. Japan won the war, never losing a single naval engagement against Russia, and the treaty of Portsmouth was formed, ending the conflict. The Russo-Japan war, increased nationalism, militarism, and identified Japan as the regional powerhouse, but left still managed to leave Japan bitterRead MoreThe European Union : The New Era Of Integration1744 Words   |  7 PagesI. Introduction The European Union is a fortress of commerce, development, groundbreaking environmental initiatives, proactive human rights champions, and embodies the new era of integration efforts in the post-modern world. Europe is the recipient of global admiration as a prime destination for travelers who seek luxury, elegance, varying cultural experiences, and immersed in ancient history. European integration has produced the almighty EU that is considered to be one of the most respected

American History Norman Keith Collins - 2119 Words

The word â€Å"tattoo† is actually the combination of words from two different cultures. The Polynesian word to strike something, â€Å"ta†, and the Tahitian word meaning to mark something, â€Å"tatau† (Designboom, 2010). The form of body art known as tattooing has developed artistically, improved technically, and changed stylistically throughout the past two centuries. Not only has the public perception changed over the years, but the methods and machinery used to create these wonderful pieces of art has also changed drastically. Once viewed as only acceptable for sailors, criminals, and circus performers; tattoos, have taken a giant leap from their humble roots. However, they couldn’t have become as popular as they have without the inspirational†¦show more content†¦During the twenty years that Hildebrandt worked at his New York tattoo shop, he tattooed some of the very first completely covered circus attractions (Eldridge, 2013a). One of those â€Å"circus attractions† was his very own daughter, Nora Hildebrandt. You would be hard pressed to find many women with tattoos during the 19th and 20th centuries, but one women pushed through the skepticism and public views to become America’s â€Å"first tattooed lady.† Nora Hildebrandt was the daughter of the first professional tattoo artist in America, Martin Hildebrant, so it figures that she would eventually follow in her father’s footsteps and develop a fascination with tattoos. Nora began showing off her tattoos in 1882 at the age of 32. Her primary mode of displaying the 365 tattoos that covered her body from neck to toe was to go on tour with Barnum Bailey Circus (Pednaud, 2014). She toured with the well-known circus throughout the 1890’s, until she was eventually out done by another tattooed woman and consequently faded into time. While Nora might have made tattooed women a grand attraction at circuses, she was just the beg inning. In 1842, Barnum Bailey Circus displayed James F. O’Connell as the first tattooed man in the United States. As part of his performance, O’Connell would tell the audience of the savages on the island of Ponape, part of the Caroline Islands, and how

Leadership - 1244 Words

* Course Term Research Paper MAN2021 Research Paper.pdf ***IMPORTANT*** LEADERSHIP, the topic of this paper, is covered in Chapter 10 of the text. It is to your benefit to read Chapter 10 before we cover it in the course in order to start your paper early. MAN 2021 Principles of Business Management Course Research Paper 1 INTRODUCTION The purpose of this paper is to enable you to apply the concepts and ideas that you learn in class. Its intention is to complement your understanding of the measurable objectives. It is good practice on performing research, using the library and internet, organizing and presenting your ideas in writing and creating a presentation to inform and convince others about your conclusions. It is an†¦show more content†¦Spelling mistakes are sloppy work and will not be tolerated in this age of word processing spell checkers. There is no excuse for Microsoft Word to underline it in red unless it is a technical term or a proper name. Wikipedia is a helpful starting point, however, it is not acceptable as a source to cite. If you want to use the information in your paper, figure out where Wikipedia got it from and cite that after making sure the information is there. All information on the web is not necessarily correct! Use websites maintained by social organizations when possible. Support your work with citations, including at least three sources from outside the text used for this course. I encourage you to prepare an outline to clarify your ideas and organize your paper. I will give you feedback on your outline and draft provided you submit them to me at least one week before the paper due date. Start your paper early so that it can clearly reflect your abilities. 7 UNPLEASANT STUFF Plagiarism and other academic misconduct, such as cheating, is unexcusable and will not be tolerated. Plagiarism is de ned in the Florida National College Student Handbook as: Plagiarism is the act of obtaining or attempting to obtain credit for academic work by representing the work of another as ones own without the necessary and appropriate acknowledgment. More specifically, plagiarism is: The act of incorporating the ideas, words ofShow MoreRelatedThe Leadership Of Leadership And Leadership842 Words   |  4 Pagesideals of leadership, I met with two respected and admired school leaders: the Assistant Principal/Dean of Curriculum, and the Athletic Director. I chose these two school leaders because I wanted to gain an understanding of leadership from two diverse perspectives. I am thankful for the opportunity to hear from two different types of leaders, who ultimately share a lot of the same visions for my school and for leadership in general. While both subjects shared a similar definition of leadership, theirRead MoreLeadership And Leadership Of Leadership1711 Words   |  7 Pages7. Facilitative Leadership Facilitative leadership is dependent on quantities and outcomes – not a skill, though it takes much skill to master. The efficiency of a group is directly related to the effectiveness of its process. If the group is high operational, the facilitative leader uses a light hand on the procedure. 8. Laissez-faire Leadership Laissez-faire leadership gives expert to workers. According to AZ central, sections or subordinates are acceptable to work as they choose with nominal.Read MoreLeadership : Leadership And Leadership1605 Words   |  7 PagesLeadership Examined There have been many great leaders down through history. Leaders that have influenced change throughout many aspects of society. Great leaders have great influence. The effectiveness of a leader is determined by his leadership style. With so many styles to choose from, and the fact that not one style fits all situations, becoming an effective leader is a challenging task. One reflective note is that it is important to cultivate good leadership skills. One must evaluate personalRead MoreLeadership : Leadership And Leadership1225 Words   |  5 Pages with their team. Leadership is â€Å"the behavior of an individual . . . directing the activities of a group toward a shared goal† (Hemphill Coons, (1957). p. 7). †¢ Leadership is â€Å"the influential increment over and above mechanical compliance with the routine directives of the organization† (Katz Kahn, (1978). p. 528). †¢ Leadership is â€Å"the process of influencing the activities of an organized group toward goal achievement† (Rauch Behling, (1984). p. 46). †¢ â€Å"Leadership is about articulatingRead MoreLeadership : Leadership And Leadership1476 Words   |  6 PagesLeadership Effectiveness There are many different approaches to leadership, which can be dependent upon the task at hand. Some leaders are authoritative, making all the decisions for group members and allowing no space for error or input. There are those who may opt to take the President Obama approach with a more democratic leadership role, inviting the ideas of others and encouraging open communication and staff participation. Then there are the servant leaders whom are largely respected and followedRead MoreLeadership And Leadership Theory Of Leadership1341 Words   |  6 PagesLeadership Application Jesus Cabral Brandman University The author of this paper has been in various leadership positions for over 20 years. Some positions held by the author have been team leader, Operations Manager, General Manager, and Director of Operations. The author has lead teams with various degrees of education and from many cultures. The leadership theories studied during OLCU 400 will assist this leader though experienced to become much more effective and focus on thoseRead MoreLeadership, Leadership And Leadership Development915 Words   |  4 Pagestake a leadership role in any activity. They are more valued by followers and have higher performing teams. (Cherry 2014) However, leaders are the ones that use their leadership skills to make a difference in this world, such as presidents, teachers, or even college graduates. Leadership is not something you can learn from a book, but you have to gain this skill through experiences such as holding an office, organizing an event, speaking in front of people, or participating in a leadership programRead MoreLeadership Theories Of Leadership And Leadership Essay771 Words   |  4 PagesLeadership is important because it helps followers reach a common goal. There have been several studies based on effective leadership. The definition of leadership has evolved over the years adapting to the different views of the world. Leaders have influence on their followers they are looked up to. Being a leader means there will be interaction with different behaviors and personalities. Effective leaders sometimes have to adjust their style approach by the situation they are in. Every followersRead MoreTransformational Leadership : Leadership And Leadership887 Words   |  4 PagesThe idea of leadership has transformed throughout the years to encompass varying aspects of leadership approaches, leadership types and the like. According to Summerfield (2014), C. F. Rauch and O. Behling, quote leadership as: Leadership is the process of influencing the activities of an organized group toward goal achievement. Given its broad definition, leadership is understood to have different meanings when applied to diverse situations. For example, there are different types of approaches toRead MoreOrganizational Leadership : Leadership And Leadership1568 Words   |  7 PagesConceptualizing Leadership Leadership is different in the eyes of each and every individual. What one person considers great leadership may be viewed by another as too demanding. Ultimately, time, place, situation, and people involved are considered some of the view variables for which type of leadership will be most effective. Through taking the Gallup Strengths Finder survey, I have been able to cement some of my top strengths and see how they come into play in my daily life. Learning about strengths

A Short Note On Thalassemia And Its Effects On The Body

Introduction One of the major causes of microcytic anemia is Thalassemia. It is a very common hereditary blood disorder where the proteins called hemoglobin, which are located in red blood cells and have the function of carrying oxygen, are abnormally formed. It is mainly because of an imbalance in the production of alpha or beta globin. To be normal, one must have an equal production of both alpha and beta globin in their body. However, when the body does not produce this in equal proportions, it causes a condition such an Anemia. Anemia is a disorder where your body does not have enough healthy red blood cells to transport enough oxygen in the body. The Thalassemia disease is caused due a genetic mutation, or a deletion on very certain key genes. History Dating back to the early 1900s was when Sickle cell disease was first discovered. Studies from different Pathologist and researchers concluded the abnormal shapes of hemoglobin, which back then was referred to as â€Å"hemoglobin S†, caused that sickle cell disease. This disease however was only understood at a biomechanical level, researchers had only grasped the concept that the changing shape of the hemoglobin was due to the change in a single amino acid error in hemoglobin S. Any progress in this field was only developed in the early 1970s during the civil right movements. The only reason that there was no significant research that was done in the field back then especially in the United States of America was because theShow MoreRelatedPediatric Nursing Study Guide -- Covering Communicable Diseases/ Blood Disorders/Childhood Cancers/Integumentary5211 Words   |  21 Pagesvaccination * Passive immunity naturally acquired – * Passive immunity artificially acquired -- c. Childhood communicable diseases Viral Exanthems (w/ rashes) * Roseola – (6mo – 3yr of age) from page 1061 and notes (Ch 38) * (Exanthem Subitum) * Agent: Human herpesvirus 6 * Source: Unknown – possibly from saliva of healthy adult; entry via nasal, buccal or conjunctival mucosa * Incubation period: 5-15 days * Communicable: Febrile period Read MoreSocial Work Assessment At Baseline6383 Words   |  26 Pagesat the laboratory. This would not allow for immediate intervention and application of the take-home dose contingency framework. Therefore, interventions related to pregabalin positive screens were postponed to the following visit. It is important to note that providing immediate ramifications are among the criteria reported for effective contingency management. This was not the case for other substances of use, and might partially contribute to explaining why percentage negative pregabalin screens

Volcano Free Essays

The evaporating of harmful gases, earthquakes, and some evidences from the manhole are the manifestations showed that an underground volcano was forming under the city. This means that there was already lava under the city and the ground cannot take the pressure anymore so it formed a volcano. The physical changes in the movie are the breaking of glasses from buildings, breaking of buildings, cracking of the ground, boiling of water from the pond, injured people, the melting of metal, and the falling down of some properties. We will write a custom essay sample on Volcano or any similar topic only for you Order Now The chemical changes are the burning of trees and people, formation of the volcano and its eruption, the ashfall, and the lava turning to rocks when mixed with water. These changes are driven by some factors in the environment such as the formation of gases underground, and the eruption of the volcano. The eruption affected the place by destroying buildings and properties, injuring people, loss of lives, and the panicking and crying of the citizens. I learned that we should always be alert, caring, trustworthy, and we should have teamwork and cooperation. We should be alert so that when disasters like this happen to our community, we’ll know what to do and we can evacuate safely. We should be trustworthy so that other people will believe us and we should trust one another. We should be caring and concerned to each other and other people. In disasters like this, we can do small heroic acts which can save lives of millions of people that means very big to them. We should do heroic acts not because we want to be recognized but because it came from our heart. Last but not the least, we should have teamwork and cooperation so that problems can be solved quickly and we can aim for success. How to cite Volcano, Essay examples

Capital Business Gain Tax Investors

Question: Describe about the Capital Business Gain Tax Investors. Answer: 1. The key points that are required to be highlighted in the given case are mentioned below. Fred had made a purchase of a holiday home in the Blue Mountains for a total amount of $ 100,000. In addition, he also incurred certain legal costs and expenses in the form of stamp duty to execute ownership change in his favour. The same holiday home has been sold in FY2016 at a total value of $ 800,000. Even though the implementation of the sale agreement and receiving of the $ 800,000 are separated by considerable time of six months, but as both these events have transpired in FY2016 only, hence the capital gains on the sale of the holiday home would be taxable in the same year i.e. FY2016. It is known that while executing the sale of the house, Fred had to incur legal costs ($1,100) along with a hefty commission to the real estate agent ($9,900). These would be reflected in the cost base as highlighted in Section 110-25, ITAA 1997 (Barkoczy, 2016). Also, while calculating the overall capital gains for the current year, consideration needs to be accorded to the past capital loss to the tune of $ 10,000 which was incurred in the last year on account of indulgence in share trade and sale of antique vase. For achieving the task at hand, it is imperative to identify the various capital gains events and determine if capital gains derived are taxable or not. Once it is ascertained that these are indeed taxable, then using the discount or indexation method, the CGT liability can be potentially determined (CCH, 2013). Applicability of CGT on Holiday Home It is apparent that the house is not being used as a main residence since it is a holiday home. Hence, main residence exemption under Division 118 is not applicable in the given case. Further, considering that the property was purchased at a time when CGT was already in place, hence the capital gains tax could not be escaped on the premise that the asset was bought in the pre-CGT era (ATO, 2016a). As a result, CGT would be payable on the taxable gains arising from the sale of the holiday home. Determination of Taxable Capital Gains It is known from the given facts that Fred has incurred certain costs over and above the purchasing price of the holiday home. These costs are accounted for in the computation of cost base which as advocated by Section 110-25 consists of the following elements (Coleman et. al., 2016). Acquisition price of the asset Incremental cost related to acquiring the asset ownership Incremental cost related with finding a suitable buyer and execution of sale Any cost during construction undertaken for any modifications or additions that enhance the value of the asset significantly. Any cost incurred by the owner to continue the asset possession and ownership. The cost base computation for the holiday home at Blue Mountains is illustrated below (Barkoczy, 2016). Price at which acquisition of asset took place = $ 100,000 Incremental cost related to acquiring the asset ownership = Stamp Duty + Legal Fees = 2000 + 1000 = $ 3,000 Incremental cost related with finding a suitable buyer and execution of sale = Fees given to the real estate agent + Legal Fees = 9900 + 1100 = $11,000 Any cost during construction undertaken for any modifications or additions that enhance the value of the asset significantly Cost of erecting a garage on the property = $ 20,000 Therefore, total cost base of asset in accordance with Section 110-25 = 100,000 + 3,000 + 11,000 + 20,000 = $ 134,000 Fred owing to his status of being an individual taxpayer and the fact that holiday home was purchased before 1999 has two choices for net capital gains calculation in the form of indexation and discount method. For this case, Fred would choose the discount method since it is expected to yield lower taxable gains due to the cost base being insignificant in comparison to the sales proceeds. This method is given in Section 115-25 and advocates that on long term gains, a 50% discount on capital gains is permissible (CCH, 2013). Proceeds derived on sale of asset = $ 800,000 Computed cost base of asset = $ 134,000 Hence, capital gains of asset = 800000 134000 = $ 666,000 The question also highlights previous capital losses on share sale to the extent of $ 10,000 which would be brought forward to the current year and adjusted against the gains derived from house sale in FY2016. Once the net capital gains are derived by adjusting previous losses, then the discount method can be used for computation of the taxable component of capital gains for Fred in the current year (ATO, 2016a). Post adjustment capital gains for Fred = 666,000 10,000 = $656,000 Offered discount on the above gains (Section 115-25) = (1/2)* 656,000 = $ 328,000 Thus, capital gains component that is taxable for the current year = $656,000 - $ 328,000 = $ 328,000 Capital losses from Antique vase Unlike the share losses which were adjusted against property capital gains, the same is not possible for antique vase because for antiques the losses have to be necessarily settled against future capital gains that are derived only from the sale of antique product only. Thus, for the situation at hand, the previous loss would be carried forward to the next year where it would be only adjusted against the antique capital gains if present (Coleman et. al., 2016). Post adjustment capital gains for Fred = 666,000 0 = $666,000 Offered discount on the above gains (Section 115-25) = (1/2)* 666,000 = $ 333,000 Thus, capital gains component that is taxable for the current year = $666,000 - $ 333,000 = $ 333,000 2. Issue The critical issue is to opine the fringe benefits tax (FBT) liability for Periwinkle for the given fringe benefits to Emma. Law and Application In the current case, Periwinkle Pty Ltd is bathtub production firm which offered car fringe benefits, loan fringe benefits and internal expense fringe benefits to employee Emma. The fringe benefits liabilities for the proposed fringe benefits would be computed below: Car fringe benefits Section 8, FBTAA 1986 highlights that any vehicle (owned by employer) extended on behalf of the firm to the employee for the personal use would be termed as car fringe benefits. The employer is responsible for the FBT payable for the car fringe benefits (Coleman et. al., 2016). Periwinkle bought car on May 1, 2015 and on the same day gave it to Emma. Periwinkle paid $33,000 for the car and had not specified the nature of the use of the car to Emma. As a result Emma is authorised to use the car even for personal use which she indeed does and hence car fringe benefits have indeed been given to Emma. The relevant FBT calculation in regards to this is carried out below (ICB, 2016). Base value of Car Cars base value for FY2016 = Actual car price - amount spent on car repairing in FY2016 = 33000 550 = $32,450... (1) Statutory Percentage As per the ruling of the ATO, any vehicle purchased after April 1, 2014 would be accountable for the statutory percentage as 20% and in the current case, the car had been bought on May1, 2015 and thus, it is taken as 20% for the financial year 2016 (ATO, 2016c). Statutory percentage of the car = 20%.................................................. (2) Availability of Car for the employee Emma (FY2016) Car was extended to Emma on May 1, 2015 only instead of the year beginning or April 1 and hence, the availability of the car in this income year is 335 out of 365. Additionally, five days were deductible from total available days because in that period car was at service station for yearly repairing. However, the period of 10 days would not deductible when the car was at airport because it was parked at the airport by Emma as she was not present in the town for that 10 days period. Availability of car in FY2016 for employee Emma = 335 5 =330 days (3) Gross up factor for the car for FY 2016 would be taken as 2.1463 as GST is payable on the car which makes it is a good belonging to Type 1 category (ATO, 2016b). = Gross up factor = 2.1463 .. (4) Hence, grossed up value of car fringe benefit derived by Emma = 2.1463 = $12,594 On the basis of the above steps, FBT that Periwinkle has to pay = =$6,171 Loan fringe benefits Loan amount should be provided at the standard interest rate declared by the Reserve Bank of Australia for the respective financial year. If any fund is issued by employer at lower than this rate, this would lead to the loan fringe benefits (CCH, 2013). Periwinkle offered the loan of $500,000 at 4.45% pa however, the standard interest for tax year 2015-2016 was 5.95%. Therefore, the loan fringe benefits have been offered by Periwinkle to Emma. The shortfall of the interest calculated on the loan amount with respect to the standard interest rate (RBA) and offered interest rate would be considered for the computation of the FBT payable for the firm Periwinkle (Barkoczy, 2016). Step 1 Interest payable (@5.95 % as per the RBA standard rate) = = $28,250 (1) Step 2 Interest payable annually (@ 4.45 % as per rate offered by employer) = = $22,250 (2) Step 3 Interest amount saved due to lower interest rate on an annual basis = $ 28,250 - $ 22,250 = $6,000 (3) Step 4 Periwinkle offered loan on September 1 it means the total number of days for which loan was utilized by Emma for the tax year 2015-16 is given by = 213 days. (4) Step 5 Taxable value for the issued loan fringe benefits = 6000 = $3,491.80 (5) Step 6 Loan is listed in the type 2 goods and hence (ATO, 2016b) = Gross up factor = 1.9608 (6) Step 7 Grossed up value for the offered loan fringe benefits = 3,491.80 1.9608 = 6,846.72 On the basis of the above steps = 6,846.72 = $3,355 In case, the offered amount by employer would generate income at the employees end, then the interest on the amount would be considered for the income tax deduction for employer (ICB, 2016). As per the case, if the holiday home which was bought with the help of the loan amount produced income to Emma then the interest on the amount of $450,000 would be liable for tax deduction for Periwinkle. However, this aspect is not valid for the amount $50,000 which was used by her husband. Internal expense fringe benefits (bathtub) The product of the Periwinkle firm i.e. bathtub was issued to Emma at half of the sale value which means the internal expense fringe benefits is offered by Periwinkle (Austlii, 2016). Step 1 Selling price of the product (bathtub) = $2,600 ... (1) Step 2 Special offered price for Emma for the bathtub = $1,300 (2) Step 3 Internal expense fringe benefits = 2600 1300 = $1300 . (3) Step 4 75% of Selling price of the product (bathtub) = = 1,950 On the basis of the above steps Taxable amount for the internal expense fringe benefits = 1950 1300 = 650 FBT that Periwinkle has to pay = 650*2.1463*0.49 = $ 684 (b) If Emma herself utilized the amount $50,000 for buying the shares and dividend income is received by Emma, than the tax deduction is applicable for Periwinkle on this amount (Coleman et. al., 2016). Step 1 Interest payable (@ 5.95 % as per the standard rate) = = $2825 (1) Step 2 Interest payable (@4.45 % as per rate offered by employer) = = $2225 (2) Step 3 Deductible amount for the employer = $ 2825 - $ 2225 = $600 References ATO 2016a, Personal investors guide to capital gains tax 2016, Australian Taxation Office, Available online from https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/Personal-investors-guide-to-cgt-2016.pdf (Accessed on September 30, 2016) ATO 2016b, Gross-up rates for FBT, Australian Taxation Office, Available online from https://www.ato.gov.au/rates/fbt/?page=3 (Accessed on September 30, 3016) ATO 2016c, Car fringe benefits statutory formula rates, Australian Taxation Office, Available online from https://www.ato.gov.au/rates/fbt/?page=4 (Accessed on September 30, 3016) Austlii 2016, FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 20, Australian Legal Institute, Available online from https://www.austlii.edu.au/au/legis/cth/consol_act/fbtaa1986312/s20.html (Accessed on September 30, 2016) Barkoczy,S 2016,Foundation of Taxation Law 2015,8th eds., CCH Publications, North Ryde CCH 2013, Australian Master Tax Guide 2013, 51st eds., Wolters Kluwer, Sydney Coleman C, Hart G, Jogarajan S, Krever R McLaren J, Sadiq K 2016, 9th eds., Principles of Taxation Law, Thompson Reuters, Sydney ICB 2016, Fringe Benefits Tax, Institute of Certified Bookkeepers, Available online from https://www.icb.org.au/out/?dlid=12013 (Accessed on September 28, 2016)

Hbc from Fur to Fendi free essay sample

Three strategies HBC employed prior to its sale to Zucker and NRDC were the e-business strategy, differentiation strategy and the growth strategy. HBC has made their company accessible through the internet by creating an online shopping system. This provides customers with the option to shop online rather than having to go to the actual store themselves. HBC also created a rewards program for its loyal customers. These points can be redeemed with every purchase made and would encourage customers to buy more to receive more points. It acts as composition for customer purchases. Lastly, HBC had expanded its corporation to increase earnings and profits. They did this by purchasing other retailers such as Zellers, Home Outfitters and K-Mart Canada. 2. Following HBC’s sale to Zucker and NRDC, three strategies have been implemented. (1) HBC dropped 60 percent if its preceding brands. By doing this, they hoped to draw customers back to their store. We will write a custom essay sample on Hbc from Fur to Fendi or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page (2) HBC also relaunched â€Å"The Room†, a luxury VIP suite with high-end designer clothing, shoes and accessories such as Christian Louboutin, Brian Atwood, Alaia and many more. 3) HBC became an official sponsor for the 2010 Vancouver Olympics. They sold Olympic brand merchandise which expanded The Bay’s market segment. Therefore, fans can purchase Olympic merchandise whenever they choose. 3. These strategies can be categorized into two levels of strategies: business and corporate. The business strategies include: e-business strategy, rewards program, and dropping 60 percent of previous brands. The corporate strategies include: relaunch of â€Å"The Room†, becoming a sponsor of the Olympics and expansion of the company.

Explain the factors that need to be taken into account when assessing development free essay sample

CYPCore32-1 Be able to assess the development needs of children or young people and prepare a development plan. CYPCore32-1. 1 Explain the factors that need to be taken into account when assessing development. When carrying out an assessment, there are a number of important factors that have to be taken into consideration. Before recording any information, permission should be obtained from the parents/carers of the child and possibly even the child. This permission is normally obtained when the Policies and Permissions are signed as part of the contract of care. The information recorded should be appropriately shared with the parents/carers and other professionals who are involved with the care of the child e. g. physiotherapists, occupational therapists. Paper copies of the information should be kept secure in a lockable filing cabinet while digital data should be stored on a removable device that can be locked away or on a cloud based system that has appropriate security measures and can only be accessed by the childminder and possibly parents/carers. We will write a custom essay sample on Explain the factors that need to be taken into account when assessing development or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Care should be taken when observing the child and their feelings should be taken into account e. g. a child might become closed if they see a camera pointing at them or they feel that the personal space is being invaded. Ethnic, cultural and language backgrounds should be taken into account e. g. a family might be offended if a male is observing their child; or it might be difficult to understand a child who does not have English as their primary language. A practitioner should be aware that a child who is disabled or has special requirements might not be as developmentally advanced as other children e. g. a two year old who has suffered a stroke might have difficulty in walking or might only have full function in one arm. The information recorded should be based on accurate factual data obtained from your observations. Personal opinions should not be recorded as the data could be biased and effect future planning for the child. Children should not be compared against each other as one might be more advanced in some areas then the other and vice versa. Where two people are observing the same child at the same time, the data recorded can be more accurate. Observations should take place in a variety of locations over a period of time so as much information can be gained giving a bigger picture of the child’s development.