Monday, January 20, 2020

Straight from the CEO :: GCSE Business Marketing Coursework

Straight from the CEO A Review of the Literature (Dauphinais and Price, 1998) The minds of CEO's are, in aggregate, a tremendous center of power in society. Upon these minds - how they tick, how they prioritize, how they view the vectors of change depends on the transmission of know-how, technology, capital, and jobs. In addition, as globalization increases, the socioeconomic impact of their thoughts becomes all the greater (p. 15). This book provides a broad cross sample of the global CEO population. Insightful interviews have been collected, which contain lessons from both the brawny companies that have been forced to reinvent themselves, as well as from some of the brainy upstarts that needed to be rather unconventional to gain access to the global playing field. CEO's of top world corporations tell how they handle globalization, customer service, motivation, leadership and other management issues. Gone is the day of the stern looking, tight lipped, antisocial dark suit who sits positioned in the large corner office secured by twelve foot walnut doors with gold handles. Today's workers demand involvement and interaction from upper management, no longer do the baby boomers see fit to have P and L figures discussed between upper management only. In order to be a successful CEO in today's society you must be able to demonstrate an understanding of the dynamics of value enhancement, to be aware of opportunities and to exploit them. The future and success of the company depends on how you view the company and how your employees view you. A CEO's understanding can have no limits, adapting to change is just a small step in dealing with the organizations future. When we discuss change we have to keep in mind that, the largest of corporations feel the pressures of change on a global level, competing with our global trading partners such as Japan, China, and Europe. In order to be global a corporation must be able to compete on a worldwide basis and to do this manager's must be able to think globally. Percy Barnevik of ABB Asea Brown Boveri Ltd comments: "Global managers are not born-they must be developed" (p. 40). Developing managers in global thinkers has to start with understanding of the differences between U.S. and the international culture. For example, several months ago a potential client came to town and of course we wanted to leave an impressionable opinion by having lunch at the new Japanese restaurant that everyone in town raved about.

Sunday, January 12, 2020

Characters of the Lord of the Flies

A group of boys have been stranded on an isolated tropical island, after escaping from their shot – down plane. A large disfigurement was created in the untouched jungle, symbolizing the first of man's destruction on the island; it was not going to be the last. The first characters we meet are Ralph and Piggy. Ralph who represents democracy and order, whilst Piggy represents intelligence and social order. They realize that the island is uninhibited and that civilization does not exist, and if it did it would be on their terms. This excites them and so they explore the island, until a conch is found. The Conch is symbolic of common sense and discipline. Its beauty strikes us when Ralph and Piggy find it, but it is forgotten as they put it to use to call the other survivors. Leaders are elected and rules are set but for how long will they be kept? Friendships deteriorate as leadership is questioned. The rules of home dictate their initial behavior, as all the boys respond to how they have been nurtured. Ralph is a twelve-year-old boy archetypal, very British boy, whose father is in the navy. â€Å"You could see now that he might make a boxer, as far as width and heaviness of shoulders went, but there was a mildness about his mouth and eyes that proclaimed no devil.† At the beginning, Ralph is insulting and unfriendly to Piggy, to whom he feels superior and so acts like it. Ralph is excited about not having any grown ups around and shows his delight by standing on his head. At this stage, Ralph has no responsibilities and so is free to do as he wishes. He does not seem panicked or worried that they won't be rescued as he has total faith that his father will save them. Ralph is elected leader and is very reasonable. Also, because he attaches no importance to being a chorister or prefect, he can be intolerant of jack. Ralph is very dependent on piggy, however boring he finds him; it's because of his logic and mature thoughts that attract them together. Ralph enjoys having meetings; it reminds him that he is the leader and that he got elected and has responsibilities. Ralph is slowly realising that it is fun to have no grow up's around, but they need to be rescued. Ralph and jack's friendship starts to deteriorate, Ralph is being sensible whilst jack is only thinking about having fun. Ralph starts to feel despondent about ever convincing the boys of the importance of building shelters. He is impatient with the littlun's and sought's help from jack. † You wouldn't care to help with the shelters, I suppose?† But there is no point as Ralph soon realizes. Ralph and jack are really beginning to fight and this foreshadows future conflicts. Ralph is outraged and angry when they miss a ship, which could have rescued them. When Ralph first arrived on the island he had no worries, it suited him being in charge but as time went on he became paranoid and scared. He carries civilized values, which enable him to be strong when he needs to be. Jack is first seen marching the choir, he treats them with authority. He is arrogant and unpleasant, not what his singing uniform suggests. â€Å"Inside the floating cloak he was tall, thin and bony: and his hair was red beneath the black cap. His face was crumpled and freckled, and ugly without silliness.† Jack becomes in charge of the army, which he is content with, as he loves adventure. He is unsympathetic to Simon when he faints because of the heat; he see's him as weak and is unimpressed. When a pig is first spotted, Jack cannot bring himself to kill it and is angry with himself. â€Å"I was choosing a place, Next time.† His desire for violence, his bloodlust is still held in check by the rules of society. At the meetings, rules are set, Jack is excited and thinks the rules do not apply to him as he is a chapter chorister and head boy. Jack shows signs of belligerence when he argues with Ralph about the fire signal, he is becoming power hungry. During the chapter Jack becomes solely concerned with hunting and cannot see the necessity of other things that can keep them alive. â€Å"I'd like to catch a pig first† â€Å"He snatched up his spear and dashed it into the ground. The opaque, mad look came into his eyes again.† Jack has become a hunter, he is slowly losing his human characteristics and becoming a predator. Jack conceals his real identity when he paints his face. The mask enables him to deny who he is and frees him to behave as he wants. At one point he looks at his reflection†¦Ã¢â‚¬ ¦ â€Å"He looked in astonishment, no longer at himself but at an awesome stranger.† Jack changes friends as well, him and Ralph have totally different ideas and priorities, whilst Piggy just annoys him. Jack becomes friends with Roger and they are evil together. When Jack hears of their chance of rescue, he is not bothered and had to remember what rescue was, instead he is proud as they caught their first pig. Jack starts up a ritual chant, he is very much in control and is bloodthirsty. His personality is overcome by power and he loses his name, this is not the Jack we saw at the start of the book. † I cut the pigs throat,† said jack proudly. † Can I borrow yours Ralph to make a nick in the hilt?† The perfect prefect becomes the perfect savage. † He was a skinny, vivid little boy, with a glance coming up from under a hut of straight hair that hung down, black and course.† Simon is one of the choristers. Although regarded as â€Å"Queer† and † Batty† by the boys, Simon is friendly and helpful. Simon is very aware of his surroundings, which is seen when he goes on the expedition with Ralph and Jack. He describes a certain bush as†¦ â€Å"Candle Buds† Showing his fragility and spiritually. He is patient with the littlun's and would rather pick fruit than kill and pig. Simon's actions present him as an intrinsically good, peaceful and caring character, in contrast with others. Simon is the only one who goes off on his own and does not seem to be afraid of the forest. He is intuitive, introspective and different from the others. The secret place that Simon finds displays the islands vibrancy and life. â€Å"Holding his breath he cocked a critical ear at the sounds of the island.† Simon is the outside the hunter mentality and the leader mentality. He exists in terms of his sensitivity to what is outside him. Like a clairvoyant, he repeatedly tells Ralph: † You'll get back to where you came from.† He is positive in that aspect, however he feels the sand is a bad one and is evil. Although Simon is different and unafraid unlike most of the other boy's, his mysterious nature makes him interesting and unusual. During the first four chapters we see him close up and be on his own more than at the beginning when he went exploring and was helping the others. The changes were soul and gradual. † His feet left prints in the soft soil and the creepers shivered throughout their lengths when he bumped them.† † Simon turned away from them and went where the just perceptible path led him.† The character of Piggy is firmly grounded in reality by his nickname, which immediately conjures up a physical image of him. â€Å"He smeared the sweat from his cheeks and adjusted the spectacles on his nose.† Piggy meets Ralph first, and immediately we see that they are very different people. Both their backgrounds determine this, but still they have to depend on each other. From what we know Piggy is an Orphan who lived with his aunt who owned a sweet shop. That explains his size. † I used to get ever so many sweets. As many as I liked.† However clumsy Piggy seems, he is actually very intelligent and when he found the conch, he engineered it so Ralph got the credit for it. He looks up to Ralph and has a lot of respect for him. He rejoices when Ralph smiles at something he said and misinterprets it as friendliness, whilst Ralph finds him boring and dull. From the beginning, Piggy is seen as an outsider. He is ridiculed, sneered at and continually teased, whether it is his appearance or his asthma. The group holds countless meetings when they arrive and Piggy becomes an interpreter. He is good-natured and is kind to the younger ones, he responds to how his aunt would. â€Å"Acting like a crowd of kids† † I bet it's gone tea time.† Piggy naively believes that if only they were to behave like grown-ups all would be well, and they would be saved. He becomes a mature figure who becomes uneasy and worried when the boy with the birthmark disappears. Piggy is averse to most of the other boys, who he thinks are acting like little children, they are children but piggy see's the responsibilities as the adult figure. When rules are laid down, piggy follows then and expects the others to as well, he always is desperate to hold onto the rules of society which are slowly deteriorating in the others. The rules which Piggy had at home dictate his behavior on the island. In conclusion to my essay, We see how young boys would react to being stranded on a deserted island with no adults, and no rules of society to dictate how they should behave. Through this essay we have seen the obvious changes in the boys characters and the consequences and effect on the other boys. I have studies the main four characters looking how they have influenced eachother and how they reacted to living on an lsland. Jack who's arrogance made him become savage and bloodthirsty for power and meat. Ralph who's care free ways changed when he has elected chief. Piggy who left his naà ¯Ã‚ ¿Ã‚ ½ve ways behind and spoke up for him self. Simon changed but very gradually and sutally. If they had stayed on the Island for much longer I am sure that Jack would have become more powerful as his tribe would fear him and so agree with everything he did. However Ralph would not have survived as Jack would not have allowed it. All these represent individuals and how they changed during the first four chapters of Lord of the flies.

Saturday, January 4, 2020

Report on the Movie Joy Luck Club - 1873 Words

Based on the Joy Luck Club, please write a 2-3 page report which should: 1. Address 2 ICC scenes/themes you can identify with. Reflect on these and include examples. 2. Address the questions Am I (or a family member) more of a June or a Waverly?†. †How did this come about? 1. One of the major ICC themes in the movie is the conflict between individualism and collectivism. Although not explicitly expressed, it has a strong impact on the whole course of the movie. The 4 immigrant Chinese mothers, having spent their childhood in Mainland China, embodied a strong collectivistic value. This is a dominant value in Asian culture, especially that of China. In such society, the priority of a group far exceeds that of an individual,†¦show more content†¦Suyuan: Only two kinds of daughter: obedient or follow-own-mind. Only one kind of daughter could live in this house: obedient kind. June: Then I wish I wasnt your daughter. I wish you werent my mom. The second major ICC theme is the conflict in verbal communication. This conflict is illustrated in the difficulty faced by both mothers and daughters in communicating effectively with each other, leading to many conflicts arisen from misunderstanding between the 2 generations. A typical example of this type of conflict is shown in the relationship between Waverly and her mother, Lindo. Despite continuous attempts from both to make themselves understood by the other, misunderstandings arise and adversely affect their already strained relationship. Although this misunderstanding might be rooted from the systematic differences in thinking patterns and generation gap, we will focus specifically on the linguistic aspect of the issue. Throughout the movie, there are many unsuccessful attempts of both the mothers and daughters to communicate their ideas to the other, leading to frustration and a mutual lack of sympathy. To better understand the reasons for this conflict in verbal communication, we have to look closely into the differences in fundamental construct of language in China and America. This difference does not necessarily be the difference in language, since both communicating parties are using English. However, it isShow MoreRelatedDiscrimination and Stereotyping of Japanese-Americans Essay1986 Words   |  8 Pagescontrary though. The Munson Report investigated the loyalty of Japanese Americans and their likeliness to revolt and overwhelmingly found that they were loyal. The report also describes Japanese-Americans as having â€Å"considerably weakened [†¦] loyalty to Japan † and are now thought of as â€Å"foreigners to Japan† (Munson Report). The report went as far as saying that â€Å"there will be no armed uprising of Japanese. There is no Japanese ‘problem’ on the Coast† (Munson Report). Despite this evidence andRead MoreSadie Hawkins Day and Valentine Grams18321 Words   |  74 PagesBy Felicia Jin ABC^2, Make-A-Wish and Chinese clubs sold Valentine grams and treats Feb. 9-13, bringing the â€Å"sweets to sweeties† and funding for good causes. The gifts were purchased during the week and distributed to classes today. ABC^2 (Academically Better Children’s Club) held a bake sale for the first time in the Main Hall and will be donating their proceeds to the St. Jude’s Hospital. â€Å"It’s hard to say how much money we’re trying to raise because it’s our first time, but we’re hoping for aRead MoreAutobilography of Zlatan Ibrahimovic116934 Words   |  468 Pagesgive a damn what people think and I ve never felt comfortable with authority. I like guys who run the red light, if you know what I mean. But now†¦ I didn t say what I wanted. I said what I thought people expected of me. It was wack. 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Davids uncle died of a drug overdose because we know that David predicted two years ago that this is how his uncle would die. c. Look, the coroners report specifically says that Davids uncle is dead. Also, everybody in the neighborhood knows that the uncle did drugs every day. So, his uncle died of a drug overdose. I don’t know what David thinks, though. ────3 Following the rules of logical reasoningRead MoreEssay on Fall of Asclepius95354 Words   |  382 PagesA monster in disguise of a princess. Yeah... she said in a child-like tone. Duncan let her back down on the ground. Carmine was very short compared to Duncan. He stood a clear two feet over her. So are we still on for the movie this Friday? Of course. Which movie do you want to see again? Is The Dark Legacy, okay? Sounds good. Great! She looked over her shoulder to her friends. I have to go now, but Ill see you in third period. Ill be counting the hours, he said

Friday, December 27, 2019

The Media And Its Impact On Society Essay - 1721 Words

Jim Morrison, an american song writer, singer and poet, once said, â€Å"Whoever controls the media, controls the mind†. The Media have becoming one of the most dominant source of education of the 21st century. We could argue that most americans use the media as their main source of information. The side effect on that is the fact that the media is very polarized. With the ongoing polarization, we could hypothesize that people would have been more politically educated and oriented if the media was not infiltrated. Mass media is expected to be educational. Public opinion relies on upon learning about what is happening in the nation and the world. The media furnishes the public with this learning through an assortment of means: radio, print news coverage, television and the Internet. Hence, the media makes national legislative issues conceivable. Without mass media, hopefuls would just have the capacity to keep running at the nearby level, where they could discuss actually with the electorate. Media makes it feasible for voters to acclimate themselves with competitors and stages notwithstanding when they are far away. Individuals require news/information for different reasons, on one hand it can be utilized to mingle and on the other to settle on choices and define opinions. Excitement would be the other capacity of the mass media where it is generally utilized by the masses to interest them in present day chaotic environment. Teaching the masses about their rights, good, socialShow MoreRelatedT he Media And Its Impact On Society Essay1723 Words   |  7 Pagesonce said, â€Å"Whoever controls the media, controls the mind†. The Media have become one of the most dominant source of education of the 21st century. We could argue that most Americans use the media as their main source of information. The side effect of that is the fact that the media are very polarized. With the ongoing polarization, we could hypothesize that people would have been more politically educated and oriented if the media was not infiltrated. Mass media are expected to be educational.Read MoreThe Media And Its Impact On Society1678 Words   |  7 Pages When you are young you don t realize that what you are watching on the television is shaping many of your beliefs, distorting what is fictional and what is reality. The media plays a huge role in stereotyping black people compared to white people which has a major impact in how we view the people in our world. When we are watching tv or listening to the radio and it is constantly relating the color of a person s skin to their actions. This causes the audience to associate these actions with aRead MoreThe Impact of Media on Society853 Words   |  3 PagesHow much of an impact does the media have on your life? How many hours do you spend on the phone, watching television, or browsing the internet? Whether you choose to believe it or not, the media plays an enormous role in our everyday lives, and its impacts continues to stretch as technological advancements and other inn ovative creations come into place. One of the largest groups that the media affects, we fear is our children. As media continuously grows and undergoes changes, more and more childrenRead MoreMedia And Its Impact On Society Essay1625 Words   |  7 PagesMedia can be defined as â€Å"the means of communication as radio and television, newspapers, magazines, and the Internet, that reach or influence people widely† and is fully ingrained into our society. In fact, according to Nielsen’s Total Audience Report, during the 1st Quarter of 2016, American adults consumed media at a daily average of 10 hours and 39 minutes. Media not only entertains us and serves as an important agent of communication, but also plays a crucial role in the socialization of culturalRead MoreThe Impact Of Media On Society1435 Words   |  6 Pagesâ€Å"Mass media is a significant force in modern culture. Sociologists refer to this as a mediated culture where media reflects and creates the cul ture† (â€Å"The Role and Influence of Mass Media†, n.d, para.2). Media has affected to the most area of human life include relationship, education, careers, and entertainment. There were a lot of researches about the impacts of media to society from negative to positive effects; however, researchers were not pay attention to the impacts of media in inequalityRead MoreThe Media And Its Impact On Society1161 Words   |  5 PagesThe media plays a significant role in developing awareness on various different subjects. Without the media, people would be much less informed on many social and economic issues. The media can be credited for improvements in these sectors today as it engages the public to have an opinion of our on-going evolvements by releasing daily reports on such topics. In terms of charitable aid the media has greatly developed our awareness with a nature that influences us to feel sympathy for those less fortunateRead MoreMedia And Its Impact On Society16 96 Words   |  7 Pages Media has an impact on many of the population’s everyday life. It comes to no surprise that the media is closely related with body imaging. There are thousands of advertisements out in the media that depict images of beauty and physical attractiveness which are unrealistic. The masses see these images and think that they are achievable thus lowering the self-esteem of many. Many of these commercials and advertisements fall under the category of the following: weight loss, clothing, cosmetics andRead MoreMedia And Its Impact On Society Essay1903 Words   |  8 PagesMedia has been growing for a numerous amount of years, and it will only keep rising. You could say that nearly everyone around you has some sort of technological device or way in which they can access the media, these are what we call print, audio visual and on-line media. Print media includes things such as newspapers, magazines and even books, Audio visual media includes your TV, radio or even music and finally on-line media is mostly photos or videos that are spread over the internet. With theRead MoreThe Impact Of Media On Society1853 Words   |  8 Pages In twenty first century, media is unavoidable in society. Every human being is exposed to countless media images, advertisements, magazines, TV shows in their everyday lives. Media is everywhere, it’s hard to avoid and there’s no escaping from it. Almost every home in America has a cell phone, internet connection, or a television. If not, billboard signs, magazines, and store advertisements are everywhere in society. Media is designed to advertise, entertain, giving informationRead MoreThe Impact Of The Media On Society1787 Words   |  8 PagesThe media is a major part of modern society today and holds immense powers over multiple organisations, it has the ability to influence opinions of society through its many channels which include â€Å"†¦ every broadcasting and narrowcasting medium such as newspapers, magazines, TV, radio, billboards, direct mail, telephone, fax and internet† (Business Dictionary, 2017). One of the greatest aspec ts of society that the media has power over are sporting organisations and the athletes that are associated

Thursday, December 19, 2019

Compare and Constrast Classical and Operant Conditioning

Compare and contrast classical and operant conditioning, their theories, terminology, famous psychologists and applications of the theory for teaching. Classical and operant conditioning are two important concepts central to behavioral psychology. While both result in learning, the processes are quite different. In order to understand how each of these behavior modification techniques can be used, it is also essential to understand how classical conditioning and operant conditioning differ from one another. Both classical and operant learning are psychological processes that lead to learning. Here learning refers to the process by which changes in behavior, including actions, emotions, thoughts, and the responses of muscles and glands,†¦show more content†¦Skinner’s reinforcement experiments conducted on rats showed the principles of operant conditioning. While working with rats, Skinner would place them in a Skinner box with a lever attached to a feeding tube. After multiple trials, rats learned the connection between the lever and food, and started to spend more time in the box procuring food than performing any ot her action. He used positive reinforcement, and negative reinforcement to produce or inhibit specific target behaviors. Therefore, if a specific behavior is reinforced then the probability of that behavior occurring again is increased. Based on Skinner’s view, this theory can be applied to learning because learning is nothing more than a change in behavior. Operant conditioning encourages positive reinforcement, which can be applied in the classroom environment to get the good behavior you want and need from students. One of the ways of reinforcing a student’s behavior is through praise. Also teachers can build operant conditioning techniques into their lesson plans to teach children possible skills as well as good behaviors. For example: to give a smiley face, or motivational stamps to encourage children to perform correctly and encourage them to repeat such action again. One of the simplest ways to remember the differences between classical and operant conditioning is to focus on whether the behavior is

Wednesday, December 11, 2019

Fringe Benefit Consequences-Free-Samples-Myassignmentshelp.com

Question: Advise both Charlie and Shine Homes about the fringe benefit Consequences of these events. You are required to Compute the taxable benefit where necessary. Answer: Introduction: The following study is concerned with the determination of the fringe benefit consequences of Shine Homes and Charlie. As evident from the following scenario Charlie is an employee of Shiney Homes Pty Ltd working as the real estate agent. Homes on the other hand performs a business of landscaping and provided Charlie with the 4 wheel drive sedan. As stated under Section 6 of the Miscellaneous Taxation Rulings and Fringe Benefit Tax Assessment Act 1986 it lays down the circumstances under which the fringe benefit tax will be tax will be levied on car (Miller Oats 2016). Determination of Car FBT As defined under the taxation rulings of MT 2027 personal use under sub-section 136 (1) any kind of use made by an employee or associates which is not completely used in the phase of generating taxable income of the employee will be considered as personal use (Pope et al., 2016). However, under sub-section 136 (1) a definition on the operating cost valuation method for commercial journey has been stated in effect of any kind of use of car other than the personal use made by an employee (Christie, 2015). As defined under paragraph 3 of the Miscellaneous Taxation Ruling 2027 details concerning the business journey is required to be recorded in the logbook or identical kind of document if the business kilometres travelled by the car are used in the determination of the personal use part of a car for the purpose of applying the operating cost method. Hence, it is found from the case study that Charlie travelled a total of 50,000 km relating to work. In determining the fringe benefit of t he car used by Charlie operational cost valuation method will be used in compliance with sub-section 136 (1) of the Miscellaneous Taxation Rulings of 2027 (FleurbaeyManiquet, 2015). A critical question arises in determination of the personal and commercial use. Therefore, whether the car used by the member of staff or the employee was wholly in the phase of the generating taxable earnings of the employee (Kabinga, 2015). This comprise of all the use that is completely made by the employee in the phase of acquiring or generating the taxable proceeds or performing the business activities for the purpose of generating the taxable proceeds in agreement with the sub section 136 (1). If further follows the use made in the phase of employment by the member of staff with the employer who presented the car for business carried on by the member of staff or an additional employment action of the employee might make up for business use of the car for Fringe Benefit Tax (Lang, 2014). Furthermore, use of car made by the employment during the phase of business that is carried on by the member of staff might similarly be considered as the business use for this purpose. From the given scenario of Charlie and Homes, it can be said that Charlie made the use of the car during the course of his employment with Charlie who provided him with the car to carry on the activities of the business. The use of car by Charlie constitutes business use of car in producing the assessable income of the employee and hence attracts Fringe Benefit Tax. The test involved in determining the business use and private use for FBT purpose is identical that has been defined under the income tax law in ascertaining whether the expenditure acquired in using the car are considered deductions under section 51 of the Income Tax Assessment Act 1997. There are evidences from the case study that expenditure incurred by Charlie on car is for the employment use that can be completely considered for deductions for income tax purpose (Barkoczy, 2016). In ascertaining the differences between the personal and business use FBT can be used by raising the question whether Charlie had occurred expenditure on the use of the car and the expenses in the present case of Charlie would be considered as the allowable deduction for income tax. Operating Cost Method In the Books of Charlie For the year ended 2016/17 Particulars Amount ($) Petrol and oil per month 6000 Repairs and Maintenance per month 10500 Registration per annum 240 Insurance per annum 960 Car parking fee 2400 20100 Gross Taxable Value (a) 6030 Employee Contribution (b) 0 Taxable Value of the benefits 6030 In consistent with the present case study of Charlie and Homes, the guidelines from the Miscellaneous Taxation Rulings of 2027 established principles relating to Income tax (Snape De Souza, 2016). As evident, Charlie correspondingly in compliance with the requirement of Sub-division F of Division 3 of the income tax assessment act in ascertaining the expenses of car occurs the ruling and Homes are deductible for the purpose of income tax (Braithwaite, 2017). As stated in the taxation rulings of IT 112 the conclusion held in the case of Lunney and Hayley v FCT (1958) confirmed the circumstances that travelling between residence and an individuals usual place of employment or trade is considered as the ordinary private travel (Cao et al., 2015). Travelling to place of employment is regarded as the essential pre-requisite in generating the earnings and it is not regarded in the phase of earning that income. Therefore, the kilometres travelled by Charlie to his work will be considered as private and the fact that Charlie used the car during the course of his employment would not change the results. It is understood that the place of work or employment is significantly itinerant in nature (Saad, 2014). Citing the reference of Newsom v Robertson (1952) 2 All ER 728; (1952), the cost that is occurred by the barrister in travelling between his home to the place of his business would be considered as expenses. The court acknowledge that traveling the expenditure occured in travelling from home to chambers or to various courts in the course of day does not amounted to expenses. Log Book Method Computation In the books of Homes For the year ended 2016/17 Particulars Amount ($) Total Kilometres Travelled 80000 Distance travelled for Business use 50000 Distance travelled for Private use 30000 Percentage of Business Use 62.5 Expenses: Petrol and oil per month 6000 Repairs and Maintenance per month 10500 Registration per annum 240 Insurance per annum 960 Car parking fee 2400 Total Expenses 20100 Taxable value of the FBT 12562.5 Employment duties of an Itinerant Nature: From a long time, it has been recognized that travel by an member of staff from his home might comprise business travel on the circumstances that the nature of the office or unemployment is inherently itinerant (Woellner et al., 2016). Citing the reference of Simon in Taylor v Provan (1975) AC 194travel of Charlie will be regarded as employment travel since travel formed the fundamental part of his work (Robin, 2017). Furthermore, the terms of employment for Charlie required him to discharge his employment responsibilities at additional place of employment. According the FBT Act 1986, Charlie was using the car of his employer partly for work purpose and partly for private purpose (Blakelock King, 2017). Charlie incurred cost on petrol, repairs and maintenance, insurance and registration. Therefore, Charlie for the purpose of FBT deductions can claim the work related portion of petrol and repairs since it was used in gaining or producing the assessable income. Car parking fringe benefit: A car parking fringe benefit may originate if the employer present the car parking to the member of staff and all the subsequent state of affairs are met; The car is parked at the premise which is owned or leased under the direction of the contributor The car is parked for more than four hours The car is leased or owned or under the control of the employee The car is presented in relation of the employees employment The car is used by the employee to travel between the place of residence and work or work and home for a minimum of once in day There is a business-related parking place that imposes charge on a fee for all day parking within the radius of one kilometre of the premises As evident from the above stated conditions, Charlie has parked his car at a secure parking for which the employer Shine Homes paid $200 each week. It is found that the car was parked in Charlies garage and was under the control of the provider. The car was provided to Charlie in respect of his employment. Furthermore, Charlie used the car to travel from home to work and work to home each day (Fry, 2017). Therefore, a fringe will arise in context of the Charlie and Homes can claim deductions for the parking fees paid on behalf of his employee. FBT on accommodation: According to the Fringe Benefit Tax Act 1986, provision of entertain represents entertainment in the form of drink or recreation, accommodation or travel in connection with the entertainment (Williamson et al., 2017). As evident from the case study that Charlie has incurred a minor accident and was unable to use the vehicle for a period of 2 weeks. This took place a week prior to the Charlie wedding and Shine Homes undertook the decision of hiring the car for that period in order to allow Charlie to go his honeymoon. Furthermore, Shine Homes paid Charlies honeymoon accommodation. The current circumstances is in accordance with the fringe benefit tax provision and attracts tax liability for entertaining employees and non-employees for a weekend tour at the tourist place or offering them with the a holiday. From the given scenario it is found that Shine Homes paid the accommodations trip for Charlie and the same cannot be claimed as deductions for Charlie however, Shine Homes on the ot her hand can claim for deductions. Charlie is however required to declare such allowance in his tax return as income. Fringe Benefit Tax consequences of Charlie Homes The taxation rulings of TR 94/25are applicable to the employers and are held liable for tax that is imposed under the section 5 of the Fringe Benefit Tax Act 1986. The rulings provide that subsection 51 (1) of the Income Tax Assessment Act 1936 is applicable to claim for fringe benefits tax and taxpayers that are employers (IsmerJescheck, 2017). Specifically, the rulings is concerned with the timing of the fringe benefit and fringe benefit tax instalments that are incurred for the purpose of subsection 51 (1). According to the taxation rulings of TR 94/25 or fringe benefit tax instalments are generally occured in producing or generating taxable earnings that is unavoidably occured performing the business with the amount of those tax are deductible under the subsection 51 (1) of the ITAA(Gordon Keuschnigg, 2017). The liability for Fringe Benefit Tax for Shine Homes originates under the commonwealth legislation. As defined under section 5 of the Fringe Benefit Tax Act 1986, tax is generally imposed in accordance with the fringe benefits taxable sum of an employer during a year of tax (FleurbaeyManiquet, 2017). Citing the reference of Tubemakers of Australia Ltd v. FC of T93Fringe Benefit Taxable sum comprises of amount incurred in ordinary case represents the sum of all the values which is allocated to the numerous Fringe Benefit provided by Shine Homes to his employee Charlie (McDaniel, 2017). From the given scenario, it is evident that Shine Homes incurred several expenses such as honeymoon accommodation, car hire cost, parking fees and these expenses are incurred in gaining or producing assessable income (Bankman et al., 2017). In compliance with subsection 51 (1) of the ITAA 1997 the expenses incurred by Shine Homes was incurred in generating the taxable earnings that is inevitably occured in carrying on of a business and shall be considered as a deductible expenses. Conclusion: To conclude with it is found from the case study that fringe benefit expenses events are taxable under the FBT Act 1986. The study takes into the considerations the relevant sections and case laws in arriving at the decision related to car fringe benefit. The use of car by Charlie constitutes business use of car in producing the assessable income of the employee and hence attracts Fringe Benefit Tax. Reference List: Bankman, J., Shaviro, D. N., Stark, K. J., Kleinbard, E. D. (2017).Federal Income Taxation. Wolters Kluwer Law Business. Barkoczy, S. (2016). Foundations of Taxation Law 2016.OUP Catalogue. Blakelock, S., King, P. (2017). Taxation law: The advance of ATO data matching.Proctor, The,37(6), 18. Braithwaite, V. (Ed.). (2017).Taxing democracy: Understanding tax avoidance and evasion. Routledge. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., ...Wende, S. (2015). Understanding the economy-wide efficiency and incidence of major Australian taxes.Treasury WP,1. Christie, M. (2015). Principles of Taxation Law 2015. Fleurbaey, M., Maniquet, F. (2015).Optimal taxation theory and principles of fairness(No. 2015005). Universitcatholique de Louvain, Center for Operations Research and Econometrics (CORE). Fleurbaey, M., Maniquet, F. (2017).Optimal income taxation theory and principles of fairness(No. UCL-UniversitCatholique de Louvain). Fry, M. (2017). Australian taxation of offshore hubs: an examination of the law on the ability of Australia to tax economic activity in offshore hubs and the position of the Australian Taxation Office.The APPEA Journal,57(1), 49-63. Gordon, R., Keuschnigg, C. (2017). Introduction on Trans-Atlantic Public Economics Seminar: Personal Income Taxation and Household Behavior. Ismer, R., Jescheck, C. (2017). The Substantive Scope of Tax Treaties in a Post-BEPS World: Article 2 OECD MC (Taxes Covered) and the Rise of New Taxes.Intertax,45(5), 382-390. Kabinga, M. (2015). Established principles of taxation.Tax justice poverty. Lang, M. (2014).Introduction to the law of double taxation conventions. LindeVerlag GmbH. McDaniel, P. R. (2017).FEDERAL INCOME TAXATION. Foundation Press. Miller, A., Oats, L. (2016).Principles of international taxation. Bloomsbury Publishing. Pope, T. R., Rupert, T. J., Anderson, K. E. (2016).Pearson's Federal Taxation 2017 Individuals. Pearson. ROBIN, H. (2017).AUSTRALIAN TAXATION LAW 2017. OXFORD University Press. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, 1069-1075. Snape, J., De Souza, J. (2016).Environmental taxation law: policy, contexts and practice. Routledge. Williamson, A., Luke, B., Leat, D., Furneaux, C. (2017). Founders, Families, and Futures: Perspectives on the Accountability of Australian Private Ancillary Funds.Nonprofit and Voluntary Sector Quarterly, 0899764017703711. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2016). Australian Taxation Law 2016.OUP Catalogue

Tuesday, December 3, 2019

Yellow Wallpaper Essays (2557 words) - Mental Illness In Fiction

Yellow Wallpaper The Yellow Wallpaper - A Descent into Madness In the nineteenth century, women in literature were often portrayed as submissive to men. Literature of the period often characterized women as oppressed by society, as well as by the male influences in their lives. The Yellow Wallpaper presents the tragic story of a woman's descent into depression and madness. Gilman once wrote Women's subordination will only end when women lead the struggle for their own autonomy, thereby freeing man as well as themselves, because man suffers from the distortions that come from dominance, just as women are scarred by the subjugation imposed upon them (Lane 5). The Yellow Wallpaper brilliantly illustrates this philosophy. The narrator's declining mental health is reflected through the characteristics of the house she is trapped in and her husband, while trying to protect her, is actually destroying her. The narrator of the story goes with her doctor/husband to stay in a colonial mansion for the summer. The house is supposed to be a place where she can recover from severe postpartum depression. She loves her baby, but knows she is not able to take care of him. It is fortunate Mary is so good with the baby. Such a dear baby! And yet I cannot be with him, it makes me so nervous (Gilman 642). The symbolism utilized by Gilman is somewhat askew from the conventional. A house usually symbolizes security. In this story the opposite is true. The protagonist, whose name we never learn, feels trapped by the walls of the house, just as she is trapped by her mental illness. The windows of her room, which normally would symbolize a sense of freedom, are barred, holding her in. (Biedermann 179, 382). From the outset the reader is given a sense of the domineering tendencies of the narrator's husband, John. The narrator tells us: John is a physician, and perhaps ? (I would not say it to a living soul, of course, but this is dead paper and a great relief to my mind) ? perhaps that is one reason I do not get well faster (Gilman 640). It is painfully obvious that she feels trapped and unable to express her fears to her husband. You see, he does not believe I am sick. And what can one do? If a physician of high standing and one's own husband assures friends and relatives that there is really nothing the matter with one but temporary nervous depression ? a slight hysterical tendency ? what is one to do? Her husband is not the only male figure who dominates and oppresses her. Her brother, also a doctor, says the same thing (Gilman 640-641). Because the story is written in diary format, we feel especially close to this woman. We are in touch with her innermost thoughts. The dominance of her husband, and her reaction to it, is reflected throughout the story. The narrator is continually submissive, bowing to her husband's wishes, even though she is unhappy and depressed. Her husband has adopted the idea that she must have complete rest if she is to recover. This is a direct parallel to Gilman's life, wherein during her illness she was treated by a doctor who introduced her to the rest cure. She was instructed to live a domestic life, only engage in intellectual activities two hours a day, and never to touch pen, brush, or pencil again as long as she lived (Gilman 640). In this story, the narrator's husband, John, does not want her to work. So I . . . am absolutely forbidden to ?work' until I am well again(Gilman 641). John does not even want her to write. There comes John, and I must put this away ? he hates to have me wri te a word(Gilman 642). It is also a direct allusion to Gilman's personal experience that the narrator is experiencing severe postpartum depression. Gilman suffered from the same malady after the birth of her own daughter (Gilman 639). It is interesting that the room her husband chooses for them, the room the narrator hates, is the nursery. The narrator describes the nursery as having barred windows and being atrocious (Gilman 641-642). The narrator's response to the room is a further