Tuesday, December 31, 2019

gone baby gone Essay - 615 Words

Gone Baby Gone Analysis According to Kant Theory I’m going to talk in this assignment about the movie: Gone Baby Gone; which is an incredible, fresh, and real film, and its relation with Kant theory. In this movie characters are rich and alive; the story is compelling, surprising, and not at all predictable. Kant said that one must have a respect for the moral law that is expressed in the intention, and I think that Patrick’s intentions were good because he did not want for the kidnapped girl (Amanda) to be involved in a world of lies, and neither to reproach himself for hiding the real truth. Also he wanted to do the correct thing or decision based on the moral law, and it was the reason why he informed†¦show more content†¦He acted according to Kant theory deciding what was morally good because he could not live with the fact that he let a child be kidnapped when he knew kidnapping is against the law, and is morally wrong. For Kant the presences of the good will are what make an action morally good, regardless of its consequences, and Patrick was thinking that his decision was right. I think that he will be taking care of this girl forever, because after he found Amanda he realizes that her mother will never change so he is going to feel a lot of responsibility with this girl. A detail that call my attention was that the girl’s mother said to Patrick that Amanda’s doll name was Mirabelle, and at the end of the movie when he ask to Amanda for her doll name, she answered that its name was Annabelle. This little detail means that her mother do not even know which is her daughter’s doll name, and she do not pay attention to the beautiful girl, that’s why I think that Patrick will always be taking a look to the little girl. Definitely according to Kant theory it was the right decision besides the consequences it can bringShow MoreRelatedEssay on Gone Baby Gone 1052 Words   |  5 PagesGone Baby Gone Dennis Lehane writes satisfyingly complex and disturbingly violent crime fiction that often crosses into thriller territory. These are not, however, cheap thrills. Even in their goriest moments, his books are grounded in rich, real-life detail. Lehane knows Boston and its denizens, and he captures the city’s subcultures beautifully -- from the hushed refinement of the old-money suburbs to the grittiness of tacky motels and bail-bond agencies. He has a unique way of presentingRead MoreGone Baby Gone Essay1718 Words   |  7 Pagesâ€Æ' Gone Baby Gone directed by Ben Affleck is centered on the kidnapping of a four-year old girl named Amanda. This movie is based in Boston in the Dorchester area. Even though this movie is centered on a kidnapping, there are other crimes being committed. In this film there is abuse of justice, negligence, police corruption, child molestation, drug abuse, and murder. Each of the main characters in this film commits a crime. The main characters in this film are Patrick Kenzie; the private investigatorRead MorePhilosophical Analysis of Gone Baby Gone Essay1744 Words   |  7 Pagesindividual on the planet must grapple with this moral confusion in an attempt to find unique solutions to everyday dilemmas. In Affleck’s drama Gone Baby Gone, two very notable philosophies collide head on, and the protagonist must choose between the two to find the solution that he feels is ‘right.’ In Affleck’s brilliantly rendered drama Gone Baby Gone, a young girl is abducted from her mother, in a blue collar area of Boston, Massachusetts. Patrick Kenzie and his girlfriend are private investigatorsRead MoreGone, Baby, Gone591 Words   |  3 PagesLibrary Assignment: Kant’s Categorical Imperative (Deontology) Movie: Gone, Baby, Gone The categorical imperative is something we are fundamentally required to do irrespective of how we feel about doing it, and even if others around us are telling us to do something completely different. In other words, we must always do this. The categorical imperative is also a priority, which means it will always be and have always been morally good. As such, we have a duty to recognize, and accept, itsRead MoreGone Baby Gone By Ben Affleck1031 Words   |  5 Pagesdrastic decisions. Moral standards play a giant role in everyday life as well as the movie Gone Baby Gone. Gone Baby Gone is a movie directed by Ben Affleck which deals with many moral issues. Through the movie, we see that morals are violated left and right. For example, Patrick Kenzie would go to drastic measures to ensure Amanda got back safely to her mom. Another morality issue visible in Gone Baby Gone is the fact that Lionel knowingly sabotaged his family. A final morality issue in the movieRead MorePersonal Narra tive : My Best Friend1328 Words   |  6 Pagesimagine living 1,300 miles away. Growing up, we were resentful of each other. We used words and actions to get our point across. Not only did we slap each other, but also kicked and punched. I cried even if it didn’t hurt, that was me being a baby. My dad would scoop me in his arms and at the same time, discipline my sister. It was satisfying if you had asked my 8 year old self. Later on, Madison turned into my soul mate, as I began middle school, up until she had graduated high school.Read MoreSymbolic Meaning of the Land in Gone with the Wind6993 Words   |  28 PagesSymbolic Meaning on the Land in Gone with the Wind Abstract: The study of Gone with the Wind has mainly concerned with such aspects as the historical background of the American Civil War, the relationship between slave owners and slaves, Scarletts remarkable personality, and the conflicts between north and south cultures. Many more people read it as a love story. This thesis aims at analyzing the symbolic meaning of the land in this masterpiece to interpret this novel better. With applicationRead MoreEssay on Gone With The Wind1059 Words   |  5 PagesGone With the Wind The novel being summarized is titled Gone with the Wind, written by Margaret Mitchell. It was published in 1936, after it took her seven years to write, and won a Pulitzer Prize in 1937. Gone with the Wind was the only book Ms. Mitchell wrote and is an American Classic. Gone with the Wind was a story of men and women living in the south during the war between the states and of the south’s transformation after the war. The novel began in about 1861 at Tara and Twelve OaksRead MoreBook vs Movie, Disappointment in the Difference of Gone with the Wind751 Words   |  4 PagesThe first time I saw the film adaptation of a book I had read, I was appalled at the changes that had been made to the story. Both â€Å"Gone With the Wind†, the movie, and â€Å"Gone With the Wind†, the book, tell an epic story of life in Georgia at the time of the Civil War and Reconstruction Era and the effect of the war on the life of a spoiled Southern belle, Scarlett O’Hara. But t here are significant differences in the characters, events and perspectives that made me realize that a screen adaptationRead More The Character of Scarlet in Gone With the Wind Essay1461 Words   |  6 PagesThe Character of Scarlet in Gone With the Wind  Ã‚     My Dear, I dont give a damn, (718) Rhett Butler says this infamous quote to Scarlet OHara at the end of Gone With the Wind (1934), when the woman has finally poured her soul to him. The novel Gone with the Wind (1934) by Margaret Mitchell is a classic about the hard times suffered during and after the Civil War. Scarlet lives in the Confederacy and everyone there is for fighting for his or her noble Cause. The young southern belle Scarlet

Monday, December 23, 2019

Walmart vs Target Financial Analysis - 5129 Words

FINANCIAL ACCOUNTING REPORT – TEAM 8 CASE ANALYSIS OF WAL-MART INC AND TARGET CORPORATION SUBMITTED BY: Amaresh Chandra Panda K H Gupta Mehul Shah SNDS Ramanish Sadhu Upasana Patra Table of Contents EXECUTIVE SUMMARY ....................................................................................................................... 2 RATIO ANALYSIS ................................................................................................................................ 2 PROFITABILITY RATIOS....................................................................................................................... 2 NET MARGIN†¦show more content†¦RATIO ANALYSIS PROFITABILITY RATIOS NET MARGIN Net Margin is the ratio of net profits to revenues of a company. It is used as an indicator of a company’s ability to control its costs and how much profit it makes for every dollar of revenue it generates. Net Margin is calculated using the formula: Net Margin = (Net Profit / Revenues ) * 100 Net margins vary from company to company with individual industries having typically expected ranges given similar constraints within the industry. For example, a retail company might be expected to have low net margins while a technology company could generate margins of 15-20% or more. Companies that increase their net margins over time generally see their share price rise over time as well as the company is increasing the rate at which it turns dollars earned into profits. 2 A snapshot of the Net Margins for Wal-Mart Stores Inc. is shown below: Net Margin Wal-Mart 2010 3.90% 2011 3.50% 2012 3.60% Table 1 - Net Margins for Wal-Mart Inc. Wal-Mart Stores Inc.s net profit margin deteriorated marginally from 2010 to 2011 but then slightly improved from 2011 to 2012. Net Margin Wal-Mart Target Industry Average 2010 3.90% 4.30% N.A 2011 3.50% 4.20% N.A 2012 3.60% 4.10% 3.3% Table 2 - Net Margins for Wal-Mart Inc. and Target Corp. The Net Margin’s for Target Corp. has alsoShow MoreRelatedCourse Projec Essay example1354 Words   |  6 PagesACCT504 Professor Morrison Target vs. Walmart ACCT504 Professor Morrison Measuring Ability to Pay Current Liabilities: Target and Walmarts current ratio have a .03 different meaning that both comapnies have a high chance of paying off their debts if they need arises. Measuring Turnover: Walmart has the advantage for the inventory turnover and accounts receivable turnover ratios. Walmart turns over their inventory 10.1 times to Targets 6.1 times and Walmart turns over their accountsRead MoreWalmart: A Strategic Management Case study Financial Perspective959 Words   |  4 Pagesdepartment stores of the likes of Target and Kmart. Costco offers competition to Sam Club format of Wal-Mart. In niche small markets, dollar stores are offering strong competition to Wal-Mart. Kroger competes with Neighbor market and supercenters of Wal-Mart especially on the grocery product line. Target competes with Discount stores and supercenter shopping formats of Wal-Mart with Target commanding a small premium on prices as it follows fashion trend. Market segment of Target is the high-income customersRead MoreFinancial Statements Of Target And Walmart2905 Words   |  12 Pages The Financial Statement Analysis Srikanth Gurram University Of Colorado Denver Abstract This report is to compare the financial statements of Target and Walmart for last three years and analyze its financial performance. The data has been downloaded from www.sec.gov for analysis. This report initially compares the financial healthiness of both firms based on the financial ratios and then discusses the factors that could have impacted these firms’ finances in last three years. This reportRead MoreCostco Vs. Competitors And The Past Performance1009 Words   |  5 Pagesof revenue and net income (Exhibit 3) of Costco with Kroger, Target and Walmart, Costco has impressive growth rate of 3.7%- revenue and 15.56% of net income, where as the biggest competitor Walmart has growth of 1.07% - revenue and (-2.28%) of net income growth. ORGANIZATIONAL ANALYSIS Financial Analysis Analyzing the competitive landscape is critical to assess the overall standing for Costco relative to its peers. However, a financial evaluation is essential for the investment purpose. A glanceRead MoreInternational Business Strategies : Porter s Diamond Model1391 Words   |  6 Pagesthe USA’s, Walmart. The main objective is to discuss the model to determine if it is of any use in terms of explaining home and host location strategies. Porter quotes â€Å"A nation’s competitiveness depends on the capacity of its industry to innovate ad upgrade†¦ In a world of increasingly global competition, nations have become more, not less, important† (Porter, 73). Porters model, or sometimes to referred to as Diamond Model, is a strategy that companies are able to utilise for an analysis of theirRead MoreSwot Analysis : Target Corporation Essay1745 Words   |  7 PagesTarget Corporation is known worldwide as a large retail chain that brings in millions of dollars each fiscal year. The ability to remain competitive in a saturated industry could prove difficult to some retailers, but Target remains one of the leaders in the retail market. With success comes risk. Target Corporation competes against online retailers as well as â€Å"big box† stores to remain competitive. As Target Corporation is evaluated, one must observe market analysis, the current situation of theRead MoreTechnology and Its Impact on Retail Stores2008 Words   |  9 Pagesrequired a lot of people, processing large amounts of data, and requiring lengthy delays in the results from weeks to even months. In the end, by the time the data was of any use it would have bee n out dated. In today’s markets, such retailer’s like Target rely on technology. With the current economy, and the number of business being forced to file for bankruptcy and ultimately closing their doors forever, now more the ever businesses need to gain a competitive advantage over their competition. TechnologyRead MoreWal-Mart Internationalization15922 Words   |  64 PagesTable of Contents INTRODUCTION 2 COMPANY HISTORY AND BACKGROUND 4 Organizational Culture 5 International Penetration 6 INDUSTRY DESCRIPTION 9 Industry Analysis 9 Table 1: TED Spread (2005-2010) 11 Table 2: VIX (2005-2010) 12 Table 3: FCI (2005-2010) 12 Size of the U.S. Retail Market 13 Table 4: SP Retail Index (2005-2010) 14 Table 5: U.S. Retail Sales (2005-2010) 14 Structure of the U.S. Retail Market 15 Table 6: U.S. Retail SalesRead MoreStudy2862 Words   |  12 PagesMarketing Mix Marketing: the process of conceiving ideas, products and services which are attractive to customers. Goal is to avoid pure competition Target market: group of likely consumers for product and service. Attract them with good marketing mix Marketing mix: shaping the combination of the product and approach to maximize customer value Predict tastes and preferences Attempt to understand human behavior- perception shape behavior, learned behavior over time creates expectations Read MoreSwot Analysis : Whole Foods Market1618 Words   |  7 Pagesof the research and information originates from the company’s 2014 annual report. The Form10-K, reputable internet sources and the Whole Foods Market company website provided the data and information to establish a complete SWOT analysis. The research and SWOT analysis has been used to recommend a strategy for growth and sustainability of Whole Foods Market. Company Background Whole Foods Market is a leading retailer of natural and organic foods. The company was created through a merger

Sunday, December 15, 2019

Word Lab 2 Ch 3 Free Essays

————————————————- Jonner Public Library Jonner Public Library 4992 Surrey Court, Jonner, MA 02198 ? 291-555-9454 ? Web Address: www. jpl. net March 10, 2012 Mr. We will write a custom essay sample on Word Lab 2 Ch 3 or any similar topic only for you Order Now Brent Jackson 5153 Anlyn Drive Jonner, MA 02198 Dear Mr. Jackson: Thank you for registering online for our spring classes. As a library patron, you are aware that we offer a great deal more than books and magazines. The table below outlines the classes for which you have registered, along with the dates and locations: Class| Date| Location| Intro to Windows 7| April 10| Room 10B| eBay Basics| April 18| Room 24C| Genealogy Searches| April 24| Room 10B| Overview of Office 2010| April 28| Room 22A| Note that all classes, regardless of date, begin at 10:00 a. m. and last four hours. Although no materials or textbooks are required for the classes, you are strongly encouraged to bring the following items: * Pens, pencils, or other writing implements * Blank CD or DVD to store documents and notes created during class * Notebook or loose-leaf binder for handwritten notes Your valid library card to verify enrollment eligibility Please note that no food or drinks are allowed in any of our computer facilities. If you have any questions or would like to register for additional courses, please contact me at (291) 555-9454 or via e-mail at mtlawrence@jpl. net. Again, thank you for your interest in and continued patronage of Jonner Public Library. We look forward to seeing you when your first class begins. Sincerely, Marcia Lawrence H ead Librarian How to cite Word Lab 2 Ch 3, Essay examples

Saturday, December 7, 2019

Fringe Benefit Tax Assessment

Question: Discuss about the Report for Fringe Benefit Tax Assessment. Answer: 1. Issue To ascertain the liability on account of FBT for the employer ABC Ltd. which has extended host of fringe benefits to Alan, their employee. Rule The tax treatment of fringe benefits is governed by the Fringe Benefit Tax Assessment Act, 1986 or FBTAA, 1986. Section 58X of FBTAA, 1986.states that the employer may provide particular electronics hardware such as laptop or mobile to the employee for use in relation to work, then the same would not be included within the ambit of FBT. Further, for other employee expenses that are borne by the employer, fringe benefit would arise only if the expense is personal in nature for employee and despite that is paid or reimbursed by employer. Hence, fringe benefit is likely to result if the employer pays for the utility bills including mobile provided these are used for personal calls. If the utility bill is derived purely on the basis on expenses related to work, then fringe benefit would not arise. Further, the fringe benefits whose value is lower than $ 300 and thus are of token value would not be included for FBT as they can be exempted as per the minor benefit exemption clause (Wilmot, 2012). School fees - FBT Treatment The fee payment for children of employee leads to extension of fringe benefit and hence would result in FBT being levied on the part of the employer (Gilders et al., 2015). Fringe benefits taxable value = Fees paid * Gross up factor Since no GST is applicable, the gross up factor that would be used is 1.8868 FBT liability for employer = 0.47* Fringe benefits taxable value Dinner The employer may provide mean for employees along with clients outside the business premises which would lead to the extension of fringe benefit and may result in levying of FBT. The FBT computation on meal is dependent on two factors namely the count of invitees along with the invitees composition. The invites count becomes significant as with sufficient count, it may be possible that the employer may be able to escape any FBT through the usage of minor fringe benefit exemption clause. The invitees composition assumes significance due to differential tax deduction treatment extended by the tax department since any expenses on clients in this regard are not deductible for tax whereas employee along with their associated related expenses are deductible for tax purpose (Barkoczy, 2015). There is choice that employer has with regards to the method used for computation of meal related FBT. The two available choices are briefly explained as follows. Actual Method In this, FBT is computed on 100% of the meal expense incurred. This is preferable when only employees are invited and thus deduction to the extent of 100% on food expenses is allowable. Besides, the liability associated with FBT can becomes less by claiming the GST input credits that can be available due to the GST paid on dinner (Deutsch et.al, 2015). 50-50 Split Method In accordance with this method, FBT needs to be paid on only half of the actual meal related expenses incurred. This method leads to the reduction of FBT liability but the major issue with this method is that even the deduction on tax would be halved. As a result, this method is preferred when meal expenses are extended to clients also since these are anyways tax non-deductible. Thus, the endeavour of the employer is to minimise the FBT liability (Sadiq et. al., 2015). Application In accordance with Section 38X, the FBT implications for mobile handset do not exist since Alan uses the mobile only for purposes related to work. Additionally, the bill paid by ABC cannot be assumed to be a fringe benefit as Alan is not using the mobile phone for personal purposes. School fees School fees paid by ABC = $ 20,000 Hence, in line with the discussion in the rule section, we get that FBT levied on school fees = 0.47 * 20000 * 1.8868 = $17,736 Thai Restaurant Dinner As per the information provided, a total of 20 employees along with their respective partner form the invitees. Since no clients are invited, hence the preferable method is actual method. Dinner expense by ABC = $6,600 Assuming all employees come in pairs, hence the expenditure on employees is 50% of total or (1/2)*6600 = $ 3,300 Thus, per employee expense on dinner = 3300/20 = $ 165 The employer can claim exemption from any FBT on account of minor benefit exemption clause since the taxable value of the above dinner spend if computed would not cross the set limit of $ 300. Now there has been a reduction in the employee strength to five and hence the minor benefit exemption would no longer be applicable as the taxable value of meal fringe benefit would be greater than $ 300. FBT on account of meal = 0.47 * 6600 *2.0802 = $ 6,453 It is noteworthy that additional tax credits would be available to the employer because of the GST paid. Now there has been an alteration in the composition and even the clients have been invited. As a result, the 50:50 split method would be used. Hence, FBT on account of meal = 0.47 * 0.5* 6600 *2.0802 = $ 3,227 Besides, tax credits can be availed to the extent of 50% of the GST payable on dinner. 2. As per Division 40, ITAA 1997, there are namely two approached for calculation of the decline in value of a given depreciation asset which are highlighted below (ATO, 2015). Prime Cost Method Diminishing Value Method The given division does not provide guidance with regards to the method deployed. However, for the case given, diminishing value method is used as the machine is sold before full utilisation of the asset over the effective life. For any asset which had been owned by an entity afterwards May 10, 2006, the value decline using diminishing value method can be computed as shown below (Gilders et. al., 2015) The company has the option of availing input tax credits on account of GST paid but for the computation in this case, the underlying effect of these has been ignored (ATO, nd). Year 1 ( January 2010 - January 2011) Machines base value = $1,100,000 Life of the machine = 10 years Since the machine is deployed only for business, hence the days would be considered as 365. Therefore, machines decline in value = 1100000*(365/365)*(200%/10) = $ 220,000 Residual value of asset (machine) = $1,100,000 - $ 220,000 = $ 880,000 A deduction equal to the decline in value i.e. $ 220,000 would be available in the given tax year. Year 2 (January 2011 - January 2012) Residual value of asset (machine) at the beginning of year 2= $880,000 Life of the machine = 10 years Therefore, machines decline in value = 880000*(365/365)*(200%/10) = $ 176,000 Residual value of asset (machine) at the end of year 2= $880,000 - $ 176,000 = $ 604,000 A deduction equal to the decline in value i.e. $ 176,000 would be available in the given tax year. Year 3 ( January 2012 - January 2013) Residual value of asset (machine) at the beginning of year 3 = $604,000 Life of the machine = 10 years Therefore, machines decline in value = 604,000*(365/365)*(200%/10) = $ 120,800 Residual value of asset (machine) at the end of year 3= $604,000 - $ 120,800 = $ 483,200 A deduction equal to the decline in value i.e. $ 120,800 would be available in the given tax year. It is evident on the base of computations carried out above that the opening value of machine as on January 1, 2014 is $ 483,200. But the asset owner liquidates the machine for a net consideration of $330,000. The company would be able to claim a capital loss on the machine since its selling price is considerably lower than the acquisition price (Barkoczy,2015). Capital loss (machine) = Acquisition cost Sales Proceeds = 1100000 330000 = $770,000 It is known that the above machine was exclusively meant for business and not utilised for personal or private gains. As a result, all the capital loss computed above will have to be adjusted against the capital gains during the current year if possible or will have be carried forward to the future years till the time these are nullified against the derived capital gains (Sadiq et. al., 2015). Besides, Rubber company can also file a deduction in tax which is equivalent to the difference in value of the selling price and the carrying value of the machine in the books of account (ATO, 2015). Thus, tax deduction available in 2014-2015 = $ 483,200 - $ 330,000 = $153,200. Reference list Books Barkoczy,S 2015.Foundation of Taxation Law 2015,7th edn, CCH Australia Limited, North Ryde Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015. Australian tax handbook, 8th edn, Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M Ciro, T 2015. Understanding taxation law 2015, 8th edn, LexisNexis/Butterworths. Sadiq, K, Coleman, C, Hanegbi, R, Jogaranjan, S, Krever, R, Obst, W Ting, A 2015. Principles of taxation law 2014. 8th edn, Thomson Reuters, Pyrmont Wilmot, C. 2012 FBT Compliance guide. 6th edn, CCH Australia Limited, Sydney Web site ATO 2015. Guide to Depreciating Assets 2014-2015, Australian Taxation Office, Available online from https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/Guide-to-depreciating-assets-2015.pdf (Accessed on May 22, 2016) ATO n.d. Prime Cost and diminishing value methods, Australian Taxation Office, Available online from https://www.ato.gov.au/Business/Income-and-deductions-for-business/Depreciating-assets/General-depreciation-rules/Prime-cost-and-diminishing-value-methods/ (Accessed on May 22, 2016)