Good college application essays
Topic For A Persuasive Essay
Thursday, August 27, 2020
Conflicting Themes of the Help for Romeo and Juliet- myassignmenthelp
Question: Talk about theConflicting Themes of the Help for Romeo and Juliet. Answer: The subject an abstract report involves the focal subject of the content that the storyteller rewards for portraying his story. In other manner, the topic of the contemporary abstract works presents the underneath importance of the work connoting the focal plan to the readers[1]. A story can have a few unique subjects associated with the plot. For instance, the focal topic of the Shakespeares Romeo and Juliet is the topic of affection. The whole story mirrors the predominance of adoration among Romeo and Juliet and spotlights on the various occurrences and clashes around the focal topic. Another case of the affection topic central all through the story is Twilight by Stephanie Meyer. The storyteller in the story depicts the topic of adoration hidden the topic of the vengeance. Illegal love among Edward and Bella is the focal topic of the novel, which the storyteller has depicted essentially all through the story. Also, one of the focal subjects of the novel The Help is again love, wh ich is differentiated by the topic of severe loathe. The epic doesn't mirror the affection subject as sentimental, however the complexity and the contravention between the smothered love and prevailing disdain. The topic of affection in The Help isn't absolutely like the topic of Romeo and Juliet and Twilight. In spite of the fact that the focal subject of these three books are same, yet the portrayal and the treatment of the topic is not the same as one another. Aside from the subject of adoration, there are other clashing topics of social class, race, savagery and abhor. The storyteller has suitably portrayed the social states of the contemporary society. The racial order of the upper and the lower class has been finished by the skin color[2]. The white individuals of the general public had a place with the privileged, though the individuals of color are intended to be the house cleaners and workers for the white individuals. The epic portrays the unmistakable relationship of the highly contrasting individuals through different parts of feelings. The two unmistakable class of the contemporary society are intended to carry on in specific manners so as to achieve the social desires. The individuals having a place with the high society are the decision class who direct the lives of the lower class individuals of color. Elizabeth and Hilly is the ideal agent of the privileged who is driven by the bigot culture[3]. Though, Skeeter, one of the focal character of the novel doesn't fit in the high society as she has sympathy and love for the lower class individuals serving white individuals. Indeed, Skeeter, later in the novel distributes a book, which recounts to the narrative of the lower class individuals of color. Aibileen and Minny are staying focal characters who help Skeeter composing the book. In any case, the book Skeeter distributes toward the finish of the novel is named The Help. The storyteller has metaphorically kept the name of her novel same as the book distributed in the story by the focal character of the novel. The exertion and the activity to compose a book on the lives of the house cleaners in the contemporary society makes Skeeter to not follow the social desire as indicated by the racial division of the general public. She is anyway not hesitant to lose her social poise, since she realizes she is following the correct way. The tale likewise tells the excruciating results of Skeeter for not playing out her customary job. The storyteller additionally has introduced the topic of brutality with the by introducing the occurrences that diffuse the caring discourse and the abusive behavior at home on the dark people[4]. There are a few subjects introduced in the novel. The epic and the book distributed in the novel by the focal characters make a feeling of cover in the novel, however both mean the vulnerable state of the individuals of color. The epic nonetheless, depicts the topic of adoration under the unclear commonness of detest. Reference: Kelm, Rebecca. Stockett, Kathryn. The Help.(Brief Article)(Book Review).Library Journal, vol. 134, no. 1, 2009, p. 83. 2017, https://www.penguin.com/static/pdf/teachersguides/the_helpTG.pdf. Carroll, Joseph, et al.Graphing Jane Austen: The developmental premise of abstract importance. Springer, 2012. The Help Themes From Litcharts | The Creators Of Sparknotes.Litcharts, 2017, https://www.litcharts.com/lit/the-help/subjects.
Saturday, August 22, 2020
The Influence of Intellectual Capital on the Types of Innovative Research Paper
The Influence of Intellectual Capital on the Types of Innovative Capabilities - Research Paper Example Such a task will give bits of knowledge to associations on how unique information the executives procedures make open doors for associations to accomplish developments using scholarly capital (Boer and During, 2001, p. 102). Specific accentuation will be on how techniques on human asset the board impact a firmââ¬â¢s level of innovation.â Innovation alludes to changes in hierarchical procedures or existing items planned for making an upper hand in the market. Fundamentally, it includes the ID of chances and using them with the aim of making new items, administrations or work forms (Daft and Weick, 2004, p. 450). Research considers show that associations with higher imaginative abilities have higher odds of prevailing in light of changes in their business condition. There are various types of advancement however the most well-known structures incorporate hierarchical development, process development and item development (Subramaniam and Youndt, 2005, p. 460). Hierarchical advancem ent alludes to the improvement of new structures and the executives rehearses. Item advancement identifies with the improvement of new items though process development includes the advancement of new innovations utilized in the creation procedure. The different types of advancements have various definitions however they all have a typical topic. Their normal subject is that of the utilization of information to make upper hands by addressing the requirements of clients. The way that advancement includes the distinguishing proof and usage of chances, it implies that there is a consistent procedure of seeking after new and one of a kind information (Subramaniam and Youndt, 2005, p. 455). Writing materials on the subject of advancement underline that information is the most significant component that can guarantee the accomplishment of associations pin growing new items, advances, and procedures. The principle wellspring of advancement is ascribed to be the novel information controlled by human capital (Daft and Weick, 2004, p. 244). Human capital is additionally perceived as the primary driver of progress inside the business condition. In the investigation of the procedure of development, various research contemplates demonstrate that there is a nearby connection between the administration of information and individuals and advancement. As indicated by Boer and During (2001, p. 122), there exist a great deal of research considers that emphasis on the commitment of authoritative information on different types of development. In any case, the greater part of the examination concentrates just spotlight on the results of nonexclusive developments, for example, innovation licenses and deals incomes from new items. Such investigations will in general disregard on concentrating how information the executives is associated with development. Various specialists address the subject of advancement in radical and steady terms. This, accordingly, infers there should be furthe r research concentrates on gradual and radical developments (Subramaniam and Youndt, 2005, p. 453). This is to guarantee there are satisfactory writing materials on the distinctions that exist among radical and gradual developments.
Friday, August 21, 2020
Blog Archive MakeSpace Founder Sam Rosen Chats About Revolutionizing the Storage Business
Blog Archive MakeSpace Founder Sam Rosen Chats About Revolutionizing the Storage Business Sam Rosen, founder and CEO of MakeSpace Today, many aspiring MBAs and MBA graduates want to join start-ups or launch such companies themselves. Is entrepreneurship as exciting as it seems? Is it really for you? mbaMission Founder Jeremy Shinewald has teamed up with Venture for America and CBS Interactive to launch Smart People Should Build Things: The Venture for America Podcast. Each week, Shinewald interviews another entrepreneur so you can hear the gritty stories of their ups and downs on the road to success. What does a podcast host do when a guest is so interesting that time runs out before discussion topics do? He gives the guest a two-part episode, of course! In the first double-episode interview of the seriesâ history, Sam Rosen, the founder and CEO of the storage solution company MakeSpace, takes Jeremy Shinewald and podcast listeners on a trip through his journey in entrepreneurship. Download or stream both episodes to hear these highlights and more: How long backpacking trips to Honduras and Colombia made Rosen realize what he truly wanted to doâ"or, rather, what he did not want to do The role Hurricane Sandy played in the birth of MakeSpace How having customers everywhere from Brooklyn projects to Central Park West luxury buildings symbolizes the breadth of the issues MakeSpace hopes to solve Subscribe to the series to hear dozens of entrepreneurial stories like Rosenâs! Share ThisTweet News
Monday, May 25, 2020
The Tunnel Of Love Song By Bruce Springsteen - 1341 Words
Tunnel of Love is unlike any other album that Bruce Springsteen has written. This was an album full of love songs, songs about the ups, downs, trust and loyalty that come with being in a relationship. The Tunnel of love album is drastically different from the previous Nebraska and Born in the U.S.A.; those two albums both talked about the struggles and hardships of the working class, a motif that does not appear in Tunnel of Love. The beat of this album differs greatly from that of Born in the U.S.A. this album isnââ¬â¢t as up beat and fun, instead the album is more down beat and sounds somewhat sad. This album as a whole shows us that when someone doesnââ¬â¢t understand himself/herself it can hurt his or her relationship, and lead to unfaithfulness. Springsteen refers to marriage in the songs ââ¬Å"Walk like a Manâ⬠, Cautious Man, and Spare Parts. ââ¬Å"Cautious Manâ⬠is a song about a man who enjoyed his life of solitude and wandering, and always chose the life he was used to over love until one day when a woman caught his attention. He fell in love, and married her soon after meeting her. Bruce Springsteen married American model Julianne Phillips in 1985, after the release of Tunnel of Love. On the album, many of the songs described his unhappiness in the relationship with Phillips, and in 1989 (two years after the release of Tunnel of Love) they got a divorce. Although Bruce Springsteen denies this, many people, including myself, believe that ââ¬Å"Cautious Manâ⬠is an autobiographical
Thursday, May 14, 2020
The Strive For Perfection. We Live In A World That The
The Strive for Perfection We live in a world that the attempt to be normal is inevitable, if you have a disability; you are told you canââ¬â¢t do most things, if you look different than the majority you get discriminated. Deafness is viewed as a disability that needs to be fixed, due to a hearing society where hearing is the norm. Deafness is at a threat for extinction, due to the push to ââ¬Å"fixâ⬠it. Sometime in the near future with genetic testing targeting to remove the deaf gene, could inversely cause the extinction of not only Deafness, but American Sign Language as well as the Deaf community. Therefore, the attempt to be normal threatens Deaf communities. The term normal is created by our society. According to Lennard Davis, ââ¬Å"The idea ofâ⬠¦show more contentâ⬠¦Normalcy affects our everyday life; there is a need of comparison, a desire to match the normal distribution. Normalcy is also shown in schools and the moment a child is born, ââ¬Å"Our children are ranked in school and tested to determine where they fit into a normal curve of learning, of intelligence. Doctors measure and weigh them to see if they are above or below average on the height and weight curvesâ⬠(Davis 3). The moment a child is born, they are weighed, measured, and preceded to go through tests to determine how healthy or how ââ¬Å"normalâ⬠they are. Normalcy has been enforced the moment a person is born to the day that they die. In other terms the ideal body, which society has constructed, enforces normalcy. In a societal standpoint normal does not include Deaf people. They are considered to be abnormal and disabled, but in contrast, individ uals who are Deaf are anything but disabled, it is a societal disability. If every human were born with the inability to hear, being hearing would be considered a disability. The hard reality that many hearing individuals have a difficult time understanding is that individuals who are born deaf are only unable to hear, they can do everything that a ââ¬Å"normalâ⬠hearing person is capable of doing. According to Lennard Davis, ââ¬Å"The disability theory suggests that people with disabilities are not disabled by their impairments, but that the society surrounding them creates the disability with it denies orShow MoreRelatedSuperhuman By Choice Or Genes?1716 Words à |à 7 PagesSuperhuman by Choice or Genes? A Critical View on ââ¬Å"The Case Against Perfectionâ⬠by Michael Sandel Through the breakthrough of genetic engineering and the aspiration for ââ¬Å"the perfect human beingâ⬠, the strive for perfection has no boundaries. But what is the definition of perfect and what models perfection? In the article, ââ¬Å"The Case Against Perfection,â⬠Michael Sandel argues against the negative affects of genetic enhancement and engineering. Sandel gives a philosophical view on two out of many differentRead MoreNathaniel Hawthorne s The Birthmark1476 Words à |à 6 PagesBirthmark,â⬠it appears that Aylmer the main character wants to show the world that perfection is not beauty, and he demonstrates this with his wife Georgiana and that science should not alter the way that nature set man on this world to be. Hawthorne was a major asset to the transcendental movement, and this short story is a perfect example why. Nathaniel Hawthorne attempts to show the world the comparison between perfection and beauty mainly by: a psychoanalytic version of the plot and Sigmund Freudââ¬â¢sRead MoreEssay about Analysis of quot;The Birthmarkquot;963 Words à |à 4 Pagesskin deep and believe that inner beauty, is a whole lot more important. They are a small minority. Most of us strive for perfection in appearances--it may be our own personal appearance defined by the perfect clothes and the perfect look, the perfect home we live in, or the perfect car we absolutely must have. People today are no different today than they were in the 19th century, and we get an in depth understanding of the obsession with being perfect in Nathaniel Hawthornes The Birthmark.Read MoreThe Problem Of Evil And Moral Evil1093 Words à |à 5 Pages Theology Research Paper Erin Washington RLST 160: Introduction to Theology May 5, 2015 Many questions arise when attempts are made to explain the problem of evil and why it exists in our world when God is all-knowing, all-powerful, and all-good. The subject of evil and why it exists is a difficult topic to find an exact answer to, especially when evil is presented in the form of nature. Natural evil and moral evil are two different types of evil that take form and cause sufferingRead MoreChristianity vs. Jainism995 Words à |à 4 PagesJainism, two of the major world religions as the two religions I would like to compare. I chose these two religions because of my familiarity with Christianity and my interest in wanting to learn more about Jainism. I started my research by wanting to know about their similarities but ended up learning a lot more about their differences. I will begin by giving a brief summary on each religion and then I will list and explain three differences in their views on perfection, beliefs in Gods, and lastlyRead MoreHuman Flourishing and the Nursing Process870 Words à |à 4 Pagesthe way we think, feel, and behave in relation to one another (p.1298). Breaking the definition down into its individual parts tells us that, as nurses, we are responsible for the emotional (feel), mental (think), and physical (behave) well-being of patients during a time when they cannot fully care for themselves in one or all of these capacities. How decisions and actions move a human life from a state of lesser perfection (well-being and flourishing) to a state of greater perfection, or howRead MoreImpact Of A Mediated Society On Society1735 Words à |à 7 Pageskids at younger ages, the prevalent existence influences children at younger years as time passes. Living in a highly mediated society shapes the way people see themselves by setting unrealistic expectations for themselves in terms of achieving ââ¬Ëperfection.ââ¬â¢ In addition, the mediated society affects how people see each other. The media is always feeding the public the next ââ¬Ëcool factor,ââ¬â¢ and expects people to catch on to a new trend. Motion pictures and television were all invented in the late 19thRead MoreBernard Is An Outcast? Essay1436 Words à |à 6 PagesBernard was an outcast in the beginning of the book. He is flawed in a ââ¬Å"flawlessâ⬠world. ââ¬Å"Wellâ⬠¦Ã¢â¬â¢ said Bernard, and hesitated. No, he really couldnââ¬â¢t deny it. ââ¬ËWhy shouldnââ¬â¢t I beâ⬠, this quote proves that Bernard is an outcast because he hesitated. (Huxley, 184) Living in the World State it is uncommon to hesitate. Bernard did not fit into the standards of the World State and everyone knew it. Bernard did not like to participate in orgies, group activities, and he looked different from the other citizensRead MoreUtopia is de fined as a place of ideal perfection especially in laws, government, and social1000 Words à |à 4 PagesUtopia is defined as a place of ideal perfection especially in laws, government, and social conditions, (merriam-webster.com). Utopia is a mindset that people are conditioned to believe is achievable, when in actuality it isnââ¬â¢t. In a utopian society when people believe that they have reached idealized perfection, there will still be things or people that make the society imperfect. ââ¬Å"Every utopia faces the same problem: What do you do with the people who dont fit in?â⬠(Margaret Atwood, a novelistRead More The Concept of Perfectionism Essay1472 Words à |à 6 Pagesto Websterââ¬â¢s dictionary, it states that perfectionism is a disposition which regards anything less than perfect, unacceptable. Many people in the world suffer from perfectionism. So is that case of Mike Bellah. His perfectionism lead him to a lifestyle where he lost who he was. He states, When weââ¬â¢re always playing a part, we no longer know who we really are. Perfectionists try to do everything perfect leading them to an unstable, unsatisfying life. There are many characteristics and effects of
Wednesday, May 6, 2020
Case Study Industry Analysis - 1775 Words
Taylor Keen MGMT489.W1 Professor Tuttle Movie Industry Analysis March 10th, 2015 Executive Summary History Keen Entertainment has been in business for nearly 40 years. Headquartered in Michigan and with theaters in nearly 40 states, Keen Entertainment is a top theater chain in the United States. Initially a Midwest chain, Keen Entertainment saw tremendous growth and has continued to expand throughout the country ever since. With nearly 4,700 screens, Keen Entertainment has great market share and has a loyal customer base. Competition and Market Currently in the United States there are around 39,000 movie screens and the movie theater industry is a $15B industry. Competition in the industry ranges from huge international brands all the way down to small locally owned theaters. The four largest movie theater brands are: Regal Cinemas, AMC Cinemas, CineMark, and Carmike Cinemas. Regal Entertainment Group has the largest market-share and has around 7,500 screens. AMC comes in with around 5,000 screens, CineMark with about 4,500, and Carmike with about 2,500. Problem In recent years, our company as well as our competitors have seen changes in the movie theater industry. While revenues have increased, ticket sales have been declining which has led to research and analysis. In addition, the demographic makeup of moviegoers is seeing changesâ⬠¦opening up opportunities and room for expansion. The traditional movie theater has seen competition arise from alternatives.Show MoreRelatedMcdonalds and the Hotel Industry Case Study Analysis Essay1083 Words à |à 5 Pagesââ¬Å"worldââ¬â¢s best quick service restaurant service experienceâ⬠(Vandenbosch and Mark). This case study states that McDonalds plans to extend its brand into the hotel industry by opening a hotel in Illinois. The authors look at the hotel ventureââ¬â¢s positioning options and the McDonaldââ¬â¢s brand extension into a different product class. In order for McDonalds to successfully extend their brand into the hotel industry, they must manage their growth wisely, re ly on the strength of their corporate brand, andRead MoreCompany Case Study and Industry Analysis Nike Company1398 Words à |à 6 PagesIndustry Background Nowadays, the Footwear Industry is highly globalized and competitive. According to ââ¬Å"Industry Profile: Global Footwearâ⬠(2012), the global footwear market produced about $243.1 billion in 2011. The U.S. market occupies the leading position by imports, and large internal manufacturers, wholesalers, and retailers who outsourcing to countries which have large amount of low-cost labors, especially in Asia, such as China, Indonesia, Thailand, India, and Vietnam. And the US footwearRead MoreCase Study : Pest Management And Make A Industry Analysis843 Words à |à 4 Pageslocal company of the New York City. After nearly ten years running, it developed into a specialized B2B company and gained some accomplishments. However, there s always room for improvement. This paper will take a in-depth study to RJS Pest Management and make a industry analysis, drawing the picture to find its market position. Moreover, a new CRM strategy made for RJS Pest Management will be bring out, and it aims to help the company avoid setbacks and break stagnation. 2) Introduction: HistoryRead MoreCompetition in Global Semiconductor Industry a Case Study Analysis on Chinese Threats to Samsung Electronics Superiority14405 Words à |à 58 Pagesaccording to their performance. Then, they will be able to identify if anything is going wrong within the firm and take necessary steps to solve it. This case study analysis focuses on finding best strategies for Samsung Electronics to overcome the threats, thrown by Chinese competitors. To meet the goal of the study, I have done in-depth analysis on Samsung Electronics operational, marketing, human resource and technology management policies and tactics. In chapter-4, with the help of management modelsRead MoreThe Global Car Industry-An Analysis of Macro Environment, from the Case study by Nick Potter3200 Words à |à 13 PagesThe car industry environment is very complex due to the large number of product markets, buyers, suppliers and customers, which spread across the globe. As such, it has often been described as the industry of all industries. There are various forces that influence this environment. Hence, this report analyzes some of the political, economic, socio-cultural and technological trends, key to understanding their impact on the industry, with particular reference to the Western European market. FirstRead MoreSabmiller Case Study Solution775 Words à |à 4 PagesCASE STUDY ANALYSIS March 21st 2014 CASE STUDY SABMiller CASE STUDY ANALYSIS CASE STUDY ââ¬â SABMiller SABMiller SABMiller is a multinational brewing and beverage company, older than the state of South Africa, where it originated. It is the worlds second-largest brewer (after AB InBev). Brands: Fosters, Grolsch, Miller Brewing Company, Peroni Nastro Azzurro, Pilsner Urquellâ⬠¦ Global Presence: It has operations in 75 countries across Africa, Asia, Australia, Europe, North America and SouthRead MoreThe Boundary Conditions For A Case Study779 Words à |à 4 Pagesconditions for a case study. The setup of the study provides for a comparison of Nixon administration leadership and current global private industry leadership to discover if similarities exist. Additionally, the study will examine if private-industry leadership would improve governmental leadership or if the opposite is the case. Because the Nixon administration contained judicial judgments for many of the staffers, these will not be examined in the study. ââ¬Æ' Defining the Boundaries of a Case BoundingRead MoreStrategic Modules Used For The Case Study1524 Words à |à 7 PagesSTRATEGIC MODULES USED FOR THE CASE STUDY This section would discuss the strategic modules used by the group in providing solutions to all allocated task. Strategic Direction This task was primarily handled by me; It involved research on the direction in which our case study have been operating. Thorough research revealed that part of their strategic direction involved beating their direct competitors to the market, by reducing production to release time. Most of the case study s approach to strategy includedRead MoreDecision Tree Case Study1623 Words à |à 7 Pagestree analysis Decision tree analysis known as an analytical tool applied to decision-making under condition of uncertainty, also clarifying where there are many possible outcomes for various alternatives and some outcomes are dependent on previous outcomes. However, decision tree will present as a diagram by showing the relationship among possible courses of action, possible events and the potential outcomes for each course of action in the decision (Drury, 2012). So decision tree analysis is usefulRead MoreAirFrance-KLM Report Essay example1345 Words à |à 6 Pagesz CASE STUDY: Air France ââ¬â KLM: Changing the Rules of the Game [Type text] Introduction Air France-KLM Case (Som 2009) provides the background for airlines industry and factors impacting companiesââ¬â¢ positions, details about the history of air-carrier alliances and their challenges. The main focus of the Case is on two companies: Air France and KLM and their decision to merge despite predictions of failure. The period covered by the case ends in 2006. As most aviation companies worldwide
Tuesday, May 5, 2020
Taxation Law Capital Gains and Losses
Question Discuss about theTaxation Lawfor Capital Gains and Losses. Answer: Introduction Part 1 of the Task Calculation of Freds net capital gain for the current year, assuming that he has got net capital loss from the previous year of $ 10, 000 arising from sale of shares This paper is about one Fred who is mentioned as a resident who made ascent to a contract in order to sell his home that was built in Blue Mountains at around the month of August the previous year. The sale of the home was completed early this year and the mentioned individual received a total cash of $ 800,000 from the purchaser (Chen 2012). It is also mentioned that a legal fees of $ 1100 that is inclusive of GST was incurred as well as the commission of real estate agent that was equally inclusive of GST at $9,900 in relation to the sale. It is also captured that, at around March 1987, Fred purchased the home that he sold the previous year for $ 100,000 and also offered an additional amount of $ 2,000 in stamp duty on the transfer. Other than the mentioned transactions in the month in context in 1987, there was also $ 1000 that was paid as legal fees to ascertain the homes security from the government. Towards 1990, a builder was engaged by Fred to build a garage within the same home vicinity at $ 20,000. Calculation of Freds net capital gain for the current year, and also assuming that he also incurred a net capital loss from the previous year of $ 10,000 that arose from both sales and shares (Faris 2003) Net capital gain is derived from capital gain, this particular area, is mainly concerned with increase in the value of capital for example, like in the question in context, there is a capital asset of a house of Fred (Kang et al 2010). For us to clearly understand the concept of capital gain, then the value of the capital asset must be of a higher value than the price of purchase. Since the question in context is pegged to net capital loss as well, it is vital for the concept of net capital loss or generally capital loss to be brought on board before any calculation. A capital loss is the sum of money that is incurred when there is depreciation in terms of the value of the capital asset in comparison to an assets purchase value (Karinga 2015). What this means is that, at the time of sale of a particular capital asset, the value to which it is sold or offered in the market is less than the value that was used when the asset in context was being purchased. On the same note, capital gains can be discussed to generally have an association with both funds and stock mainly because of inherent price volatility, just as mentioned previously; its occurrence can be on security that is sold for an amount of money that is higher than the purchase price that was given at the time of purchase (Kierulff et al 2015) Nevertheless, with reference to the lecture notes that we took in class, it is clearly mentioned under the provisions of the Income Tax Assessment Act of 1936, section 24 AX, it is clearly mentioned that there are a number of guidelines and procedures to be followed or given considerations when in discussion of the subject (Kubtov 2009). The provision in context goes further to mention that through the concept of net capital gain, there is also the capital gain tax that is supposed to be made on the capital gain that is made on disposal of any asset or capital asset, except in some cases that are also provided for in the provisions under the Income Tax Assessment Act of 1936. The widely discussed exception that can be made with regards to the CGT is mainly in that of family home but more details will be explained in the calculation part of the question in discussion. In the occurrence of calculating net capital gain, it is important to put into consideration a number of key points. The first point is on first confirming that the capital assets value is higher than the initial purchase value. For example, the case study in context outlines the value of the capital asset as $ 800,000 which is considered high based on the grounds that the initial purchase of the home of the home was $ 100,000 by March 1987. Another important key point that has to be brought on board is the total capital losses that also include net capital losses from the previous year. The final key consideration that should not be left out is on the CGT discount and any CGT concessions that one is entitled to (Kneeland 2005). Therefore, the total capital gains with regards to the year in context is $ 800,000, this is based on the capital asset. The capital gains of the current year will include subtraction of the legal fees that captured the GST and also the commission that was paid to the real estate agent. The final capital gain for the current year is will be $ 800, 000- ($ 1100+ $ 9,900) = $ 789,000. In the calculation of net capital gain for the current year, we will have to include all the expenses that were incurred and also bringing on board the capital loss. According to the case study in context, all the capital losses will include all the transactions that were done previously. They include the amount at which the capital asset was bought which was $ 100,000 and additional amounts of $ 2,000 which was paid for stamp duty on the transfer and $ 1, 000 legal fees. The mentioned subject also brings on board the expense that was incurred when building the garage (McElhany 2014). The expense estimate is estimated to be $ 20,000. Without the capital loss that was mentioned in the case study, first the deductions that will have to be included are as calculated, $ (100,000 + 2000 + 1000 + 20,000) = $ 123,000. When net capital loss is brought into picture, it can either be added to the previous sum results or we can apply either the CGT discount method or the indexation method to come up with the results (Mundstock 2013). In this case we will apply the CGT discount method which is as explained; Capital proceeds = $ 789,000 Less cost base= $123,000 Capital gain= $666,000 Less capital loss= $ 10,000 Net capital gain= $ 656,000 Part B of Question 1 Whether My Answer Would Show Difference if the Rose that Came Out from the Sale of an Antique Vase If the answer provided in the detailed part of the task above was from antique vase, there would be no difference because this was not going to terminate or affect figures and the provisions that provide for the capital gain and capital loss under ITAA of 1936 (Neumer 2005). Everything will remain constant, it is only the concept that will show slight difference but this cannot affect the overall meaning of the subject and the factual detailed information that has been offered above. Part B of the Task This part is about a case study on Fringe Benefit Tax which is abbreviated as FBT. A propriety Limited Company by the name Periwinkle is described as a bathtub manufacturer which offer sales on bathtubs directly to the public. On early May, the date being 1st 2015 to 31st March, the company in question provided a car to one of his employees. The person who was provided for the car is one Emma. This provision was made to her because she travels often and this was going to offer a relief to her (Ordower 2014). The case goes further to mention that the frequency to which Emma uses the car is not limited and this drives a point of unlimited use of the car. The car was purchased on the same date that was mentioned previously and the purchase price is estimated to be $ 33,000. This also includes the GST value. This second part goes further to outline that for the time period of 1st May 2015 to 31st March 2016, Emma had travelled a distance estimation of 10,000 kilometers with the car and have incurred total expenses of around $ 550 (Ordower 2013). This total also includes the GST just like the amount of money that was spent by the propriety company in purchasing the car. The amount of money mentioned was mainly used to cater for minor repair services that have been reimbursed by the company. A period of 10 days has also been mentioned when Emma was interstate and therefore allowing no use of the car at that time. At that time, the car was parked at the airport for annual repairs and this lasted for a five day period (Schwartz 2010). The case goes further to mention that, on 1st September 2015, Emma was provided with a loan of $ 500,000 by Periwinkle at an interest rate of about 4.4%. A break down on how the loan was spent was, Emma using $ 450,000 to purchase a holiday home and lending the remaining amount to her husband at an interest free rate to also purchase shares in Telstra (irok and Makov 2007). During the same year, there was purchase that was made by Emma where she purchased bathtub manufactured by the company in discussion at $ 1,300 (Smith 2015). Additional information is that the bathtub that was sold to Emma usually cost the company in context $ 700 to manufacture and then they sell it to the general public for $ 2,600. Advice to Periwinkle of its FBT consequences that are arising out of the information mentioned, covering calculations of any FBT liability for the year ending 31st March 2016 FBT is an abbreviation for Fringe Benefit Tax, it is an amount of money that is paid to an employee but not categorized as either salary or wages. The FBT legislations provide that that, this benefit is only provided with respect to employment. The same concept is also supported with the lecture notes offered in class, as some parts are in line with the question and applies directly. Just like the provisions of capital gains and capital loss, FBT is also found in the Income Tax Assessment Act of 1986, and this also captures the provisions of the FBT rate. In consideration that when a company offers an FBT to an employee, it is like a sacrifice on their part, I would offer the following advice. The first advice that I would offer is on the company to consider relieving some of the benefits offered to Emma or adopting certain provisions that will limit how these particular benefits are to be used (Stewart 2000). For example, the car provided to Emma, should majorly be put into use for purposes of duty and nothing else. This will reduce the many expenses that would come out as a result of repair to the propriety company in context. The other advice that I would offer is that, the company should consider selling its product at an equal measure of price. This is because; the bathtub that she purchased from the company was going for a regular price of $ 2,600 after being made by Periwinkle at $ 700. Emma who is an employee of the company ends up buying the bathtub at half the price that it is sold to the general public. The company should exercise equality and not offer certain products at an amount that may make them being categorized under FBT. The final advice in line with the context that I would offer to the company is for the company to consider relieving itself from incurring extra costs. For example, after buying the car to Emma, the company still went ahead to incur expenses of repair. An additional calculation of FBT liability is also added to offer support to the mentioned advices. FBT liability= Amount used for purchasing the car + the amount of repair), the loan offered is also to be included because Emma is entitled to repaying it. Therefore, FBT liability = $ (33,000 + 550) = $ 33550 + $ 500,000. The total amount of FBT liability= $ 533,550 How my answer would differ to (a) if Emma used $ 50, 000 to purchase shares herself instead of lending it to her husband My answer would differ at a great extent because the money lent to Emma to her husband is interest free. Should she use it to purchase shares then there are chances that she is going to earn interest from those particular shares. This will also have an automatic influence on the overall returns of the loan. This will cause the extra amount of money to undergo taxation and thereby increasing FBT liability. References Chen, Y.K., 2012. The Progressivity of the Malaysian Personal Income Tax System. Kajian Malaysia, 30(2), pp.27-43. Faris Jr, E.M., 2003. Capital Gains and Losses Subsequent to Corporate Liquidation. Wash. Lee L. Rev., 10, p.179. Kang, J., Pekkala, T., Polk, C. and Ribeiro, R.M. 2010, Stock prices under pressure: How tax and interest rates drive seasonal variation in expected returns. Karinga, E.N., 2015. 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âesk finanÃâà n a Ãâà etn Ãâà asopis, Praha: Vysok kola eknomick v Praze, Ãâà , 3, pp.24-35. McElhany, M.L., 2014. World's Fair Photography Rights Protected. Mundstock, G., 2013. Tax Accounting Myths. U. MiAMi BUs. l. rev., 22, p.27. Neumer, S.M., 2005. Section 337" Property". Trading in Stocks during Liquidation: Income Tax: Corporate Distributions. Stanford Law Review, pp.970-976. Ordower, H., 2014. Schedularity in US income taxation and its effect on tax distribution. Ordower, H., 2013. Utopian Visions Toward a Grand Unified Global Income Tax. FlA. tAx rev., 14, p.361.. Schwartz, H.E., 2010. Tax Consequences of Receipt of Other-Than-Cash Consideration Having No Ascertainable Fair Market Value upon Sale or Exchange of a Capital Asset. UCLA L. Rev., 7, p.484. irok, J. and Makov, K., 2007. Theoretical Approaches to Measuring of the Tax progressiveness (with the practical application). In 2007 Labsi International Conference on Political Economy and Public Choice: Theory and Experiments. Smith, M., 2015. Pass-through Entities: A Tax Equivalent Method to Adjust the Cost of Equity. Business Valuation Review, 34(2), pp.57-69. Stewart, G., 2000. The Economics of the Family: A Suggested Course for the Department of Home Economics. J. HOME ECON., 2, pp.209-212.
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