How to write simple essay
Sunday, August 23, 2020
The Battle Of The Sexes free essay sample
3 Steps to Acing Your Upcoming Group Interview Youââ¬â¢ve been approached in for a board meet. Perhaps youââ¬â¢re threatened. Perhaps frightened. Possibly youââ¬â¢re not even sure you comprehend what that really involves. Whatever your degree of fear, here are three simple strides to traversing your board meet tranquilly and in one piece. Stage 1: BEFOREYou reserve the privilege to ask who will be on your board. Do this. At that point inquire about each board part as well as could be expected. Youââ¬â¢ll have the option to make sense of a considerable amount and get ready better for what each may be generally quick to ask you. What does this specific gathering of individuals educate you regarding what the organization is attempting to assess?You can likewise ask to what extent (generally) the meeting should last. This will give you a nice sentiment for what amount to and fro conversation will be conceivable, how much space youââ¬â¢ll be given to pose inquiries, to what extent your answers can be, etc.Step 2: DURING Treat every individual on the board like an individual not simply one more anonymous face. This isn't an indifferent divider asking you inquiries. Every questioner on your board is another chance to make a human association and persuade that a lot more individuals in the organization what an extraordinary fit you would be.Be sure to observe everybodyââ¬â¢s name as they are presented. Record every one if that causes you recall. When responding to questions, talk straightforwardly to the person who asked, yet then attempt to widen your answer out to cause the remainder of the board to feel remembered for the discussion.Step 3: AFTERYouââ¬â¢ve took in their names and put forth an attempt to interface with each board part presently thank every single one of them earnestly withâ solid eye to eye connection and a quality handshake. From that point forward, itââ¬â¢s the typical post-meet follow-up methodology. Be that as it may, recall that you have to keep in touch with one card to say thanks for each board part. It appears to be a torment, however itââ¬â¢s these little contacts that will help set you apart.The board talk with: 6 hints for previously, during, and after
Friday, August 21, 2020
Colombo Frozen Yogurt Case free essay sample
In 1994, General Mills Incorporated, a $6 billion customer products organization, procured Colombo Frozen Yogurt. General Mills Inc. (GMI) accepted they could add Colombo solidified yogurt to their current item lineup to expand net deals with little option in showcasing cost. Solidified yogurt is sold through two particular sections â⬠free shops and motivation areas, for example, cafeterias, universities, and smorgasbords. Solidified yogurt is the fundamental business for the shops while yogurt is gradual to the drive locationsââ¬â¢ primary business. GMIââ¬â¢s enormous deals power previously served the motivation advertise. The budgetary outcomes in the main couple of years were blended. Income expanded marginally and afterward dropped every year despite the fact that business volume was moderately level. Altogether, marketing costs dropped, while evaluating advancement rates heightened. The GMI deals power concentrated on the motivation portions and evaluating advancements were accepted to be driving volume increments. In any case, volume in the shop section declined at disturbing rates and there was across the board disappointment in the business association. We will compose a custom paper test on Colombo Frozen Yogurt Case or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page While GMI realized deals by section, they didnââ¬â¢t track costs by fragment. Rather costs were allotted dependent on deals dollars. The circumstance was ready for a more clear look utilizing ABC strategies. Todayââ¬â¢s Frozen Yogurt Market Structure: When Colombo Yogurt Company started showcasing delicate serve solidified yogurt in the mid 1980ââ¬â¢s, their fundamental conveyance was through autonomous yogurt shops. In the mid 90ââ¬â¢s, they confronted rivalry from establishment tasks, for example, TCBY and Freshens that supplanted a significant number of the free yogurt shops. What's more, the market changed as Foodservice administrators, for example, cafeterias, schools, and smorgasbords began to add delicate serve yogurt to their business. By the late 90ââ¬â¢s, these Impulse areas represented 2/3 of the delicate serve showcase. In the late 90ââ¬â¢s, Shop deals started to increment with the expansion of particular new items, for example, smoothies, promoters, and granitas. The Shops make their living from the delicate serve business and must improve or leave business (as thousands have done in the most recent decade). Then again, the Impulse areas make their living from different things and the delicate serve exchange is just execution topspin. These organizations are reluctant to face any challenge (new hardware or additional work) to serve profoundly separated items like smoothies or granitas. The GMI-Colombo Marketing Plan: The GMI Foodservice Division markets brands, for example, Cheerios, Yoplait, Betty Crocker, Gold Medal Flour, Hamburger Helper, Pop-Secret, and Chex Snack to Food Management Firms, Hospitals, and schools. Colombo yogurt was added to this item lineup and the Foodservice deals power secured both Shop and Impulse areas. Salesforce: Colomboââ¬â¢s salesforce was converged into the Foodservice salesforce. Clients were reassigned to sales reps who previously adjusted that topographical region. The sales reps shifted in their response to the item. Some discovered shops simple to offer to while others stayed away from the shops regardless of the conceivable lost commission. Many invested a great deal of energy helping their motivation clients see how to utilize the apparatus. Marketing Promotions: Colombo generally charged the Shops for marketing that was enormous scope and eye popping (neon signs). The Shops utilized these signs to draw clients inside. GMI decided not to charge for marketing and to give a similar huge scope promoting to the two Shops and Impulse areas. Shops were extremely intrigued by the packs while numerous Impulse areas didnââ¬â¢t even hang them up. Estimating Promotions: Pricing advancements are a pillar of GMIââ¬â¢s motivation area approach. GMIââ¬â¢s salesforce by and large utilized these advancement occasions as a chance to visit their records and exploit the event to address administration issues and sell different items that may not be highlighted. GMI made value advancements accessible to the two sections of the market. While the arrangements were ordinarily around $5 per case, they arrived at the midpoint of $3 per body of evidence against all the volume transported during the year. GMI showcasing realized cost was not a significant choice factor for Shops and they didn't target estimating advancements to them. Be that as it may, Shops knew about the advancements and exploited them.
Saturday, July 11, 2020
Buy College Level Papers
Buy College Level PapersWhen you're planning to buy college level papers you need to first decide how much you're going to buy. Many schools have specific minimum requirements for the number of paper requirements they require and this may affect your decision as to which papers you're going to buy.If you are not sure which colleges have what requirements for the required papers then you can always ask around at your school's library. Most colleges do publish their paper requirements, so it is worth asking them for a copy to be able to check if your college has any requirements that are different to the normal requirement for paper requirements. Some colleges even have a list of accepted papers so you can buy the papers off of that list.The price you pay for college level papers is usually determined by the grade requirement of the college. It is worth considering the cost per page, print quality and the competition from the shops that sell paper. If your school has high competition f rom the shop then you should go for the cheapest papers possible. However it's not advisable to cut corners in the price because it could affect your future degree if you get the wrong paper.Once you've decided on what you're going to buy from the stores then you can start browsing through the different papers. A guidebook that has all the information about each paper is an essential part of your buying process so make sure you have one. Some guides will even tell you how to fill in the details and write an essay, this will help you a lot if you're struggling to write the essay. It's also helpful if you buy a guidebook that will give you tips on what types of papers are likely to come up in the course or topic.Don't worry too much about how much you spend for the papers, because in most cases there is usually a limit to how much you can spend. You'll usually pay for them as part of the fee and you can decide how much to spend based on how much of a budget you have.You also need to c onsider the quality of the paper. Paper used at the college level is often much better than the one you can buy at home. There are many advantages to buying the papers at the college level, one of the biggest is that you don't have to get a tutor. While getting a tutor can be very expensive, the paper that you buy at the college level won't cost that much either, and you can save money on some other things too.If you have never bought any paper at college level then you can get ideas and guidance from the guides. These will give you the basics about the paper format and some basic tips on how to fill in the information correctly and write the essay.
Wednesday, May 20, 2020
Neglected Diseases Neglected Tropical Diseases - 1215 Words
ââ¬Å"More than one billion people, one-sixth of the worldââ¬â¢s population, suffer from one or more Neglected Tropical Diseases (NTDs)â⬠(ââ¬Å"Neglected Tropical Diseasesâ⬠). NTDs or Neglected Tropical Diseases affect all low-income countries, due to the fact that they are unable to afford the treatment it takes to deal with the diseases. It is often neglected due to the fact that larger, more globally impactful diseases like HIV/AIDS, tuberculosis, and malaria are being widely recognized. Although these diseases are significant to all countries of the world, NTDs still have devastating effects on millions of people every day. The fact that there are neglected diseases less funded and recognized than certain global diseases is a human rights violation. Neglected Tropical Diseases (NTDs) affect the world s poorest people, NTDs impair physical and cognitive development, contribute to mother and child illness and death, make it difficult to farm or earn a living, and li mit productivity in the workplace (Neglected Tropical Diseases, CDC). Neglected diseases can be devastating due to the fact that it causes disablements, which leads to the inability to work, become pregnant, efficiency, and the children that are impacted by NDs can be stunted in their growth. Since most of these occurrences happen in underdeveloped countries where treatment is unavailable, the diseases keep the poverty cycle going. Out of all 2.7 billion people, about half have at least one of these diseases becauseShow MoreRelatedEnd Neglected Tropical Diseases Act2583 Words à |à 11 Pages Legislative Process Review: End Neglected Tropical Diseases Act (2015) Steven E Stefanowicz, Jr., BSN, RN Drexel UniversityAbstract This paper explores the federal legislative process, specifically in regards to House of Representativesââ¬â¢ Bill 1797 (H.R. 1797), formally known as the End Neglected Tropical Diseases Act. Information in regards to the legislative bill and process, including current and relevant legislative actions, proposed intent, and relevance to the fields of health careRead MorePharmaceutical Companies Are Entering Into Public Private Partnerships1347 Words à |à 6 Pagespharmaceutical companies apparently commit fraud, cover up their mistakes, and increase prices of their products for maximum profits. This criticism of pharmaceutical companies is sometimes justified, especially in the issue of neglected tropical diseases (NTD). NTDs are a group of diseases that predominantly affect less-economically developed populations but are eliminated in the developed world. Effective treatment for various NTDs have existed since the last century, but pharmaceutical companies have historicallyRead MoreCauses And Treatment Of Lymphatic Filariasis2017 Words à |à 9 PagesLymphatic filariasis related to Wuchereria bancrofti INTRODUCITON Seventeen distinct diseases run rampant through developing countries, known as the neglected tropical diseases. They infect an average of 2.7 billion people world wide, but mainly infect those living in poverty stricken countries. These diseases can lead to life-long disabilities, disfigurement, and promote poverty. Most of the infected countries live on an average of two U.S. dollars a day with no access to healthcare, making someRead MoreHuman Disease Case Study1058 Words à |à 5 Pageswhilst affecting more restricted populations and less livestock, causes more serious health problems with vesicles in the lungs and liver that invade and destroy surrounding tissues. Despite the number of human cases being relatively low the global disease burden is still in excess of 666 000 DALYs due to a mortality rate of up to 75% (Torgerson, 2013). 90% of cases occur on the Tibetan plateau of China and through remote areas of Eastern Europe and Alaska, corresponding to regions where a high pre valenceRead MoreThe Viological Theory Of Emerging Infectious Diseases928 Words à |à 4 Pageshumans and vice-versa. Emerging infectious diseases are those that are newly discovered, newly evolved, or experiencing recent expansion of incidence, geography, host or vector range (Chomel, 2008). Viruses and bacteria are the most numerous of emerging pathogens, however parasites and particularly protozoa more so that helminths have also become adept at finding new ways to prosper. In the fight for resource prioritisation, the ââ¬ËEmerging Infectious Diseasesââ¬â¢ have often demanded attention, leavingRead MoreNicaragua And Its Effects On The United States1443 Words à |à 6 Pagessystem in particular. Families did not have access to any type of medicine, unless they lived in the village and had money to spend. However, this was not the case for many of the families in the village so several of them suffered and fell ill to diseases and infections. Also, the water was not very clean and access to clean water, once again, could only be found in cities. About 50% of the population lives in poverty in which 85% of this population struggle to live on more than one-dollar daily (BalintRead MorePrevention And Prevention Of Infectious Diseases881 Words à |à 4 PagesEliminating Infectious Disease Infectious diseases are viruses, bacteria, or fungi that are transmitted from one another by contact, bodily fluids, or contaminated air, food, or water supply. The diseases make up one-fourth to one-third of worldwide deaths annually and are a major threat to human health. It was believed that vaccines, antibiotics, and public health had effectively eliminated the threat of infectious disease. Because of the belief that infectious diseases were a thing of the pastRead MoreDengue Fever in Brazil772 Words à |à 3 Pagesï » ¿Dengue fever in the Country of Brazil Dengue fever is an infectious, epidemic disease caused by any of four related dengue viruses: DEN-1, DEN-2, DEN-3, and DEN-4 (Araujo 2012). . The disease is quite widespread in tropical regions. Most reports of Dengue fever are from areas of the Caribbean, Central and South America, Africa, Southeast Asia and China, India, the Middle East, Australia and the South and Central Pacific. Global estimates and studies indicate that each year there are between 50-100Read MoreFemale Genital Schistosomiasis: Diagnosis and Treatment758 Words à |à 4 PagesA few weeks ago, I introduced Huffington Post readers to a group of important diseases that most had never heard of -- neglected tropical diseases (NTDs). In that piece, I mentioned one disease that has a particularly devastating impact on girls and women in developing countries -- female genital schistosomiasis (FGS). Schistosomiasis, also known as bilharzia or snail fever, is a parasitic disease carried by fresh water snails. It is transmitted by contact with contaminated fresh water, so swimmingRead MoreSOIL TRANSMITTED HELMINTHS Soil transmitted helminthes are one of the most common worm infections1300 Words à |à 6 PagesAscaris infections can be prevented by good sanitary practices, examples washing your hands after using the toilet. Kids should be well supervised to make sure they donââ¬â¢t eat the soil and make sure they donââ¬â¢t eat their feces as in very poor and neglected rural communities. Hookworms are among the soil transmitted helminthes with ascaris and whipworms they have similar mode of infections and sometimes its larvae can be ingested. They live in the small intestines. Most people infected with hook worms
Wednesday, May 6, 2020
Personal Leadership An Effective Leadership Style
PERSONAL LEADERSHIP PORTRAIT Developing an effective leadership style requires one to become aware of their strengths and weakness when operating in the role of a servant leader. Identifying personal preference can assist with better aligning expectations and goals that one would like to see demonstrated in those they lead. Taking on the role as a servant leader requires patience, understanding, and most importantly compassion for others. As a servant leader he or she should always consider ways to make the organization or agency better as a whole. This paper will identify one leadership theory or style that best aligns with my own personal thoughts of what leadership means. This paper will provide information as it pertains toâ⬠¦show more contentâ⬠¦Transformational Leadership style is a leadership style which focuses on the importance of the personal development of others. Transformational leadership motivates and inspires others to operate to their full potential. Transform ational leadership places more focus on improving the overall group performance than singling out just one individual. Transformational leadership is demonstrated in those who provide inspiration to others as well as positive role modeling for those they come in contact with. Transformational leadership best aligns with my own personal thoughts, feelings, and style of leadership when serving others. Transformational leaders transform followers by transforming followerââ¬â¢s values and beliefs (Bradley Charbonneau,2004). Leadership Characteristics As serving in the role of a public service leader my ability to remain compassionate and helpful when interacting with others has enabled me to help create and foster a peaceful environment within my organization. Understanding that everyone has their own special gifts and talents has assisted me with better understanding oneââ¬â¢s abilities, strengths and weaknesses. In the field of public service, it is very important that servant leaders encourage others to rise to every occasion both personally and professionally. Being an advocate for growth, change, and humility can ignite the passion and love for the human services filed in others.Show MoreRelatedEssay on Leadership Reflection Plan836 Words à |à 4 PagesRunning head: LEADERSHIP REFLECTION PAPER Leadership Reflection Paper Shaynee Olson February 18th, 2013 University of Phoenix CUR/510 Dr. Park Abstract The purpose of this research is a self-reflection on the authorââ¬â¢s personal leadership style. This research will include qualities of effective leadership, the authorââ¬â¢s philosophy of leadership, and examples of the authorââ¬â¢s leadership style. This research will also include a reflection of the authorââ¬â¢s personal strengths as well as how theRead Moresat 2 Essay1660 Words à |à 7 Pages My Leadership Style Analysis WGU Leadership SAT2 Task 1 My Leadership Style Analysis A1. Leadership Style Evaluation There are many different leadership styles. After reading the assigned chapters for this task. I was able to identify my own leadership style as a result. In order to know my leadership style, I took a series of assessments in order to determine my personal leadership style. Assessments I took that helped me to determine my personal leadership style are: ââ¬Å"theRead MoreThe Adoption Of An Effective Leadership Style995 Words à |à 4 PagesIntroduction The adoption of an effective leadership style is necessary to achieve Organizational goals and to enhance productively. According to Riaz, Haider, (2010), organizations are expected to carry out tasks with limited resource to the maximum level in order to maintain the competitive edge and sustain profitability position of the organization. Therefore, it is imperative for organizations to adopt leadership styles with characteristics of motivating, directing and influencing employeesRead MoreJohn F. Kennedy s Moral Lapse1633 Words à |à 7 PagesLeaders fail often. The challenges of leadership are often complex and extremely demanding, which often leads to leadership failure. For most failure leads to a dead end while for others growth is achieved from failures. From former president John F. Kennedyââ¬â¢s moral lapse to the defeats of Apple founder Steve Jobs, the road to leadership can be devastating. Being a leader is fluid, and involves many unforeseen factors and traits. John F. Kennedy as this countries leader helped pave the way forRead MoreLeadership Styles With Personal Leadership Style973 Words à |à 4 PagesLeadership Leadership is a vital part of the business environment because it entails of giving direction to member in order to accomplish a common goal. Leadership styles are important aspects of an organization because certain techniques are more effective in different situations. When leadership is effective, then the outcomes are positive and desired goals are attained. This paper will explore the different leadership styles with reference to my own personal leadership style. It will give reasonsRead MorePersonal Leadership Philosophy Of A Healthcare Organization1627 Words à |à 7 PagesPERSONAL LEADERSHIP PHILOSOPHY We live and operate in a reasonably diverse world, and consequently our operations come with a variability of values and beliefs from multicultural backgrounds. As a leader in a healthcare organization I must explore the organizational beliefs, vision, team motivations in order to accomplish the perceived vision successfully and professionally. It is my responsibility as a leader to effectively articulate the identified vision of the organization and motivateRead MoreThe Teacher Leadership Compensation Model Essay1245 Words à |à 5 Pagesliterature pertaining to educational leadership, including general theoretical concepts of effective leaders, trends in educational leadership, effective personal leadership traits of school leaders, and the Iowa Teacher Leadership Compensation model. First, this review provides a foundation by examining theoretical concepts in general leadership theories. It focuses on historical trends in general leadership as we as general personal leader ship traits of effective leaders. Next, this review providesRead MoreContingency Leadership Theories and Effective Leadership800 Words à |à 4 PagesContingency Leadership Theories and Effective Leadership Contingency leadership theories attempt to define leadership style, the situation, and answer the if-then contingencies. Situational leadership theory is a contingency theory that focuses on followersââ¬â¢ readiness: the extent to which people have the ability and willingness to accomplish a specific task. Path-goal theory states that it is the leaderââ¬â¢s job to assist followers in attaining their goals and to provide direction or support neededRead MoreThe Nine Leadership Styles The Following Styles1195 Words à |à 5 Pagesnine leadership styles the following styles: ______ mostly closely mirror my personal perspective. Each of these leadership philosophies has its own distinct advantages and disadvantages. Moreover, each is congruent with what I believe is necessary to craft the ideal leader. Through the combined usage of these styles I strive to emulate the wholesomeness of leadership as I am continuously exposed to the nuances experienced by leaders. Furthermore, th ey are in unison with the most effective leadershipRead MoreThe Importance Of Harmony And Effective Communication Within The Group1375 Words à |à 6 Pages Different members of a group have varying personalities and styles. Individuals can be divided into groups depending on their leadership styles. There exist four main groups that each represents a unique leadership style: Harmony, Excellence, Action-oriented, and Reason-oriented. Harmony group consists of leaders who emphasize the importance of harmony and effective communication within the group. Excellence group consists of leaders who have the tendency to set high standards for the group
Taxation - Theory - Practice & Law Capital Gain
Question: Discuss about theTaxation,Theory,Practice Lawfor Capital Gain. Answer: Introduction The report centers on the detail analysis of Freds overall net capital gain covering the various related transactions, noted after his involvement in the purchase of his holiday house. The study basically denotes the importance of learning the required laws of calculation in order to understand the concepts of overall net gain and net loss. Fred, the example of study in this report, demands the understanding of law as the home functions, development, and renovation comes under the Australians law of government strategies which even includes other taxation laws as per the Income Tax Assessment Act of 1977. This is done to make computation (Mertens, 1942). Concerning with the net capital gain or loss of Fred, the report personally evaluates and analyses the various facts and figures relating to the explanation to set the capital loss/gain method. Here it is important to note that, there are transactions that do not follow the computational method of capital research. The term computati on is imperative to understand as the concepts of net capital gain/loss and superannuation adopts the computation functionality (Graetz Schenk, 2009). Every layout is basically based on the computation tool. Computation definition hence is described by various tax and law scholars with each definition carrying specific application for different purposes and situation. Superannuation is the process of accumulating or gathering funds from the people to give them at the time retirement (Cronin et al., 2013). Calculation of Capital Gain for Fred Computation Of Capital Gain For FRED For The Year Ended On 30 June Particulars Amount (in$) Total Amount (in $) Add: #Proceeds of selling holiday home in the current year 800,000.00 Less: Cost Base of holiday home in 1987 100,000.00 700,000.00 Less: Total legal fees 2100.00 697900.00 Add: Cost base of garage 20,000 717900.00 Less: Cost of garage after indexation 20000*123.4/71.3 34,614.30 683,285.70 Less: Agent commission 9900.00) 673,385.70 Less: Stamp duty payable on acquisition (2000.00) 671,385.70 Less: Previous Year Capital Loss Deduction (10,000.00) Total capital gain 661,385.70 Less: 50% discount for using property for more than 12 months (330692.85) Net capital gain 330692.85 Exceptions and Exemptions: As mentioned above, there are certain values or transactions that do not obey the capital gain or capital loss concept. So, here various examples are quoted in order to the get a clear idea of what are these values. Examples like reimbursement requested for any specific illness or injury, assets that are required before 20 September 1985, people having personal asset of $ 10,000. These examples are the values or the asset that are considered disdain if implemented. Cars, vehicles or motorcycle, again cannot be included in the capital profit/loss category and is disdained if owned for 10,000 or less (Bittker Rahdert, 1976). Other examples like the collection of items like painting worth $500 or less is not counted under the computation, various items like family homes that are detached from the original housing. What will be the answer if there is a sale of an antique vase? What about the answer if the loss is resulted from the sale of an antique vase. Well, if my analysis is concerned, Fred faces an utter loss because of his selling of the antique vase (Musgrave, 1969). This conclusion is deriving from the subtraction of the loss received by the sale of shares, which Fred intended for his personal or private use and hence his net capital is more than $ 10,000. An Overall Analysis on the Fringe Benefits and Fringe Benefits Tax It is now a known fact that the tax is a resultant of fringe benefit which indeed sets the introduction and importance of fringe benefit analysis. This report gives a detail account of the fringe benefit and fringe benefit tax including various context and discussions by different scholars. Fringe benefits cover the additional benefit that increases the employees salary. Subsidized meal, company car, health insurance and more are the distinct examples. Fringe Benefit anyway is described with various point of analysis (Vickrey, 1947). As per the employer point of view, Fringe benefit is considered as a free partner and contractor resting between two employees where in certain cases the tax is let off. These are few examples of fringe benefit under the taxation sanction (Bittker Rahdert, 1976). The fair market cost is included for all those receive fringe benefit tax, in that year. Fringe Benefit also gives advantage to the employee, their family and the acquaintances (Rowley, Tolliso n Tullock, 2013). This extra amount is added to the wage package or salary. Fringe benefit, unlike the income tax, is assessed every year from 1st April to 31st March. The fringe benefits tax (FBT), in Australia, is regulated by the Australian Fringe Benefit Tax Act, 1988. The FBT anyways, in the recent few years is classified into different sections, mentioned below: Expense payment fringe benefits Debt waiver fringe benefits Housing fringe benefits Loan fringe benefits Car parking fringe benefits Board fringe benefits Living away from home allowance fringe benefits Residual fringe benefits Property fringe benefits including the goods, property or shares Living Away From Home Fringe Benefits Living away from home, shortly addressed as LAFTA, is the allowances provided for living away from the original residence. The employer, in this case, gives the employee some benefit for staying away from the home for his personal duties. But the strategy sometime encounters disadvantages (Musgrave, 1969). Property Fringe Benefits In this type of benefit, the employee receives a discounted property from the employer, which is clearly seen in the case of Emma. Emma purchases a bathtub of cost $1300 whose actual market value is $2600. By this, she gets a discount of 50% from the company (Willis, Pennell Postlewaite, 2006). Board Fringe Benefits In Board Fringe Benefit, the employees are given with the permission relating to the two required meal of the day and accommodation (Blum Kalven, 1978). Housing Fringe Benefits In this type of benefit, the employee is provided with the right over the accommodation and rents or even license. The employee attains the residential rights, as the strategy grants the unit as a whole (Blum Kalven, 1978). Debt Waiver Fringe Benefits In this type of benefit, the employer lets off the employee from paying the debt. Car Parking Fringe Benefit Well, the application and utility of this benefit can arise in different situations like: if a car is parked in the area of the employer or if car parking exceeds the time frame like 7am to 7pm, in case if the car is parked in the employees place of work, if employment considered for granting a parking, is there is a commercial area available within 1 km radius of the employee work area or if the employee manages the car (Bittker Rahdert, 1976). Car Fringe Benefit In case of car fringe benefit, the employee receives a car either he has rented for his personal use or of his own asset. Expense Fringe Benefit In this type of benefit, the employer gives a certain amount to the employee to pay it to the third party and if not made, this will make the employee answerable or else the employee will recompense the expanses met in the end. Emma receives the advantage from the fringe benefit from the compensation for the vehicle and hence qualifies the expenses from it Loan Fringe Benefits Here the employee gets a loan that is at less interest rate that that of existing banks. For Emma, she got a loan of $500000 at 4.5% interest which is not like that accrued by existing banks. As FBT is taken, this is 47% rate (Friedman et al, 2000). FBT Consequences for the Company Car receives the fringe benefit and is given to Emma for her personal use according to the provision of FBTA, s 7. Depending on the cost basis strategies and other additional information, the constitutional methods are used here: Taxable value = (0.2 * $33,000 x 330/365) = $5,967 Base value = cost of the car Number of days car provided as fringe benefit = 330 (car listed for annual repairs and the car is unavailable for personal use. Accessibility of the car until Emma gives it to her employee, parked at airport. Emma receives no recipient for the reimbursement for the expenses. Repayment of Emmas motor vehicle expenses This is excused under FTBA, s 53 but is adapted for the expense payment fringe. Loan of $500,000 Provision of the loan is a loan fringe benefit: FBTAA, Div 4 Taxable value = $500,000 x (5.95% - 4.45%) x (212/365) = $4,356 NB: As Emma does not use loan for earning assessable income, no reduction is attained for tax under deductible rule. Purchase of bathtub for $1,300 Bathtubs are sold under the ordinary business plan of Periwinkle: FBTA, Division 11 as bathtub are considered as house fringe property. The taxable value of the bathtub is reduced by $1, 3000 for recipients payment of $650. Bathtubs are manufactured and distributed by Periwinkle to the public in the ordinary course business, hence the taxable cost= 75% x $2,600, which is in fact the lowest price sold to the public which equal to $1,950. Since the bathtub belongs to the house fringe benefit, the taxable value is decreased below s 62 FTBA considering as no other in-house advantage to the Emma in that year. After subtracting the taxable value from each fringe benefit, it is important to find out the Type/Type2 declaration of the fringe benefit. Car = Type 1 fringe benefit (as the amount is GST comprehensive and supposition is done about Periwinkle being unrestricted to input tax credits) Loan = Type 2 fringe benefit (it is a financial supply; therefore no GST is applicable) Assume that taxable value of bathtub is reduced to 0. Fringe benefits taxable amount = ($5,967x 2.0802) + ($4,356x 1.8868) = $12,413+ $8,219 = $20,632. Fringe benefits tax liability = 47% x $20,632 = $9,697 Therefore, Periwinkle must pay FBT of $9,697 in relation to the above items. What will be the Answer if Emma Purchases the Shares by Herself? The variation in the answer is expected. If Emma buys all the shares by herself by the means of $50,000 loan amount, then the cost will be used to produce income. It is because they take the dividends from the organization that is profitable and gets the amount of deduction from the equivalent interest rate. Loan fringe benefit, in this case gets lower by 10% ($50,000/$ 50,000) according to the deductible rule proposed under s 19 of the FBT Act. Conclusion and Suggestions After reading the study, it must be clear by now that the analysis of the case of the Periwinkle Company and Emma, the benefits received by Emma comes from the company. It has to pay under benefit tax which is directly exposed according to this advantage. Well, it quite evident that Fringe benefit has offered standard jobs to the employer. But it is matter of fact that the workers will certainly perform well if motivated properly, thoroughly, and continually (Bittker Rahdert, 1976). This why FBT must not anyway discourage the employees as it has a direct effect on their psychology and performance. FBT stress results in the discouragement of the employee affecting the work and leading to quitting of job and absenteeism. This will have a greater affect on the overall countrys economic condition and low income availability over the tax. As productivity encouragement persuades productivity, fringe benefit is given in order to motivate and encourage the employees to carefully allow the e mployee to keep good price at hand (Bittker Rahdert, 1976). This conceptual analysis on the case has resulted in the clear conclusion of the understanding of the term of capital gain/loss. The examples quoted are an attempt to make the basics apt and clear. The readers must correlate with the set examples and situations, to perform and adopt the meaning of the terms productively. References Areeda, P., Kaplow, L. and Edlin, A.S., 1988.Antitrust Analysis: problems, text, cases(p. 160). Boston: Little, Brown. Bittker, B.I. and Rahdert, G.K., 1976. The exemption of nonprofit organizations from federal income taxation.The Yale Law Journal,85(3), pp.299-358. Blum, W.J. and Kalven, H., 1978.The uneasy case for progressive taxation. University of Chicago Press. Friedman, E., Johnson, S., Kaufmann, D. and Zoido-Lobaton, P., 2000. Dodging the grabbing hand: the determinants of unofficial activity in 69 countries.Journal of public economics,76(3), pp.459-493. Graetz, M.J. and Schenk, D.H., 2009.Federal Income Taxation: Principles and Policies. Foundation Press. Handler, J., 1978. Social movements and the legal system.New York: Academic. Hogg, P.W., 2007.Constitutional law of Canada. Thomson Carswell. Kerwin, C.M. and Furlong, S.R., 1994.Rulemaking: How government agencies write law and make policy(Vol. 999). CQ Press. Mertens, J., 1942.Law of Federal Income Taxation(Vol. 10). Callaghan. Musgrave, P.B., 1969.United States taxation of foreign investment income: Issues and arguments. Harvard Univ Harvard Law School. Paul, R.E., 1954.Taxation in the United States. Rowley, C., Tollison, R.D. and Tullock, G. eds., 2013.The political economy of rent-seeking(Vol. 1). Springer Science Business Media. Surrey, S.S. ed., 1972.Federal income taxation: cases and materials(Vol. 1). Foundation Press. Vickrey, W.S., 1947.Agenda for progressive taxation. The Ronald Press Company. Willis, A.B., Pennell, J.S. and Postlewaite, P.F., 2006.Partnership taxation. Wright, C.A., 1970.Handbook of the Law of Federal Courts. West Pub. Co..
Thursday, April 23, 2020
Thomas Woodrow Wilson Essays - Presidency Of Woodrow Wilson
Thomas Woodrow Wilson Thomas Woodrow Wilson, twenty-eighth president of the United States, might have suffered from dyslexia. He never could read easily, but developed a strong power of concentration and a near-photographic memory. The outbreak of World War I coincided with the death of Wilson's first wife Ellen Axson, who he was passionately devoted to. Seven months after her death his friends introduced him to Edith Bolling Galt, a descendant of the Indian princess Pocahontas, they were married nine months later. By 1912 times were good for most Americans. Farmers were enjoying their most prosperous period in living memory, the cost of living rose slightly, unemployment was lower than it had been for several years, and working conditions were improving. By 1913 when Wilson was inaugurated, American industries were in a flood of consumer goods, including automobiles, telephones, and movies. However, Wilson almost did not appear on the presidential ballot, the leading contender for the Democratic nomination was House Speaker Champ Clark. It took 46 ballots before the delegates swung to Wilson. In the election, the Republicans were split between Taft and Roosevelt, almost guaranteeing a Democratic, and Wilson victory. He sought ways to build patriotism and to reshape the federal government to govern the nation more effectively. Wilson was a conservative, in his books and articles, he often displayed hostility to reformers and rebels. Although Woodrow Wilson is mostly remembered for his success in foreign affairs, his domestic reform and leadership abilities are notable as well. Commemorated by the public mainly for his success in guiding the nation during it's first great modern war, World War I, for getting out of the Mexico/Philippine muddle inherited from ex-president Taft, and for his dream of ending the threat of future wars through the League of Nations, Wilson is also admired for his domestic successes, which represented the Progressive Era of reform. Diplomatically, as well as domestically these events illustrate Wilsons competent leadership skill. Woodrow Wilsons nomination was strongly opposed by the progressives but he eventually passed much of their domestic reforming legislation. The progressive movement backed by Wilson called for some government control of industry and for regulation of railroad and public utilities. Among its other goals were the adoption of primary elections and the direct election of United States senators. Wilson called Congress into special session to consider a new tariff bill, he personally delivered his legislative request to Congress. Moved by Wilson's aggressive leadership, the House swiftly passed the first important reform measure, the Underwood Tariff Bill of 1913, which significantly reduced the tariff for the first time in many years and reflected a new awareness that American businesses were now powerful enough to compete in the markets of the world. In the end the Underwood Tariff had nothing to do with trade but the importance was the income tax provision (later the 16th amendment) which would replace the revenue lost when duties were reduced. It also showed that America was powerful enough to compete without protection from the government. As Congress debated the tariff bill, Wilson presented his program for reform of the banking and currency laws. The nations banking system was outdated, unmanageable, and chaotic. To fix this Wilson favored the establishment of a Federal Reserve Board with presidentally appointed financial experts. The Board would set national interest rates and manage a network of twelve major banks across the country. These banks, which would issue currency, would in turn work with local banks. Congress passed the Federal Reserve act basically in the form the President had recommended. Amendments also provided for exclusive governmental control of the Federal Reserve Board and for short term agricultural credit through the reserve banks. This was one of the most notable domestic achievements of the Wilson administration which modernized the nations banking and currency systems, laying the basis for federal management of the economy and providing the legal basis for an effective national banking system. The final major item on Wilsons domestic agenda was the reform of big business. Big businesses worked against the public by fixing prices and restraining competition. Business and politics worked together, and Wilson sought to stop that. Determined to accept big business as an inevitable, but to control its abuses and to maintain an open door of opportunity for "the genius which springs up from the ranks of unknown men,"1 Wilsons hoped to curb big business. He thought that government should intervene in the regulation of business, and that it was essential to control corporate behavior to prevent corporations from stifling opportunities for creative and ambitious people. Business
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