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

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)

Aaron Douglas Essays - Harlem Renaissance, Aaron Douglas

Aaron Douglas People may ask, what other than a tornado can come out of Kansas? Well, Aaron Douglas was born of May 26, 1899 in Topeka, Kansas. Aaron Douglas was a "Pioneering Africanist" artist who led the way in using African- oriented imagery in visual art during the Harlem Renaissance of 1919- 1929. His work has been credited as the catalyst for the genre incorporating themes in form and style that affirm the validity of the black consciousness and experience in America. His parents were Aaron and Elizabeth Douglas. In 1922, he graduated from the University of Nebraska School of Fine Arts in Lincoln. Who thought that this man would rise to meet W.E.B. Du Bois's 1921 challenge, calling for the transforming hand and seeing eye of the artist to lead the way in the search for the African American identity. Yet, after a year of teaching art in Kansas City, Missouri, Douglas moved to New York City's Harlem neighborhood in 1924 and began studying under German artist Winold Reiss. His mentor discouraged Douglas's penchant for traditional realist painting and encouraged him to explore African art for design elements would express racial commitment in his art. The young painter embraced the teachings of Reiss to develop a unique style incorporating African- American and black American subject matter. He soon had captured the attention of the leading black scholars and activists. About the time of his marriage on June 18, 1924, to Alta Sawyer, Douglas began to create illustrations for the periodicals. Early the following year, one of his illustrations appeared on the front cover of Opportunity magazine, which awarded Douglas its first prize for drawing. Also, in 1925, Douglas's illustrations were published in Alain Looke's survey of the Harlem Renaissance, The New Negro. Publisher Looke called Douglas a "pioneering Africanist," and that stamp of praise and approval for the artist influenced future historians to describe Douglas as "the father of Black American art." His fame quickly spread beyond Harlem, and began to mount painting exhibitions in Chicago and Nashville, among the numerous other cities, and to paint murals and historical narratives interpreting black history and racial pride. During the mid- 1920's, Douglas was an important illustrator for Crisis, Vanity Fair, Opportunity, Theatre Arts Monthly, Fire and Harlem. In 1927, after illustrating an anthology of verse by black poets, Caroling Dusk, Douglas completed a series of paintings for poet James Weldon Johnson's book of poems, God's Trombones: Seven Negro Sermons in Verse. Douglas's images for the book were inspired by Negro Spirituals, customs of Africans and black history. The series soon to became among the most celebrated of Douglas's work. It defined figures with the language of Synthetic Cubism and borrowed from the lyrical style of Reiss and the forms of African sculpture. Through his drawings for the series, Douglas came close to inventing his own painting style by this combination of elements in his work. During this time, Douglas collaborated with various poets. It was also his desire to capture the black expression through the use of paint. He spent a lot of time watching patrons of area nightclubs in Harlem. Douglas said that most of his paintings that were captured in these particular nightclubs were mainly inspired through music that was played. According to Douglas, the sounds of the music was heard everywhere and were created mostly during the Harlem Renaissance by well-trained artists. Douglas's work was looked upon by most critics as a breath of fresh air. His work symbolized geometric formulas, circles, triangles, rectangles, and squares became the dominant design motifs for Douglas. It was in Douglas's series of paintings called God Trombones that Douglas first expressed his commitment through the use of geometric shapes for Black artists. The faces and limbs in these series of paintings are carefully drawn to reveal African features and recognizable Black poses. In God's Trombones, Douglas achieved his mastery of hard- edge painting using symbolized features and lines. Through his use of these things he was able to bring to life the stiffness in the figures which symbolized Art Deco. But, unlike the decorative programs that exist in Art Deco, most of Douglas's work capitalized on the movement that was influenced by the rhythms of Art Nouveau. Each of the paintings in the God's Trombone series expresses the humanist concerns of Douglas. For example, in Judgment Day, one of the seven Negro sermons Douglas illustrated for James Weldon Johnson, he planned to place emphasize on the positive appearance of Black power. In this painting, Gabriel, who represents the archangel, sounds the trumpet to awaken

5 Sentences Demonstrating Whether to Capitalize and Punctuate Quotations

5 Sentences Demonstrating Whether to Capitalize and Punctuate Quotations 5 Sentences Demonstrating Whether to Capitalize and Punctuate Quotations 5 Sentences Demonstrating Whether to Capitalize and Punctuate Quotations By Mark Nichol When the syntax of a sentence containing a quotation is not straightforward, it can be difficult to determine whether the first word should be capitalized and which punctuation marks, if any, should attend the quotation. The following sentences illustrate some of the pitfalls, and discussions and revisions point to their solutions. 1. After years of finger-pointing, Smith says â€Å"enough is enough† and is filing suit against Jones. The statement may seem insignificant, but it is a complete sentence and should be treated as one; it should also be preceded by a comma following the attribution (â€Å"Smith says†): â€Å"After years of finger-pointing, Smith says, â€Å"Enough is enough† and is filing suit against Jones. (Note, too, that no punctuation follows the quotation, because what follows is not an independent clause; it would be one if it included a noun or pronoun after and: â€Å"After years of finger-pointing, Smith says, â€Å"Enough is enough,† and he is filing suit against Jones.†) 2. Clients have begun to ask the question, who will own the process once the change has occurred? The question is something uttered or conjecturally uttered, so it should be enclosed in quotation marks. However, it is not set up with a traditional attribution. No preceding punctuation is needed: â€Å"Clients have begun to ask the question ‘Who will own the process once the change has occurred?’† (A comma after question implies that only one question exists, and it follows.) 3. The question is not â€Å"can it happen?† but â€Å"what is the impact if it does happen, and how will we respond?† Here, the issues in both of the preceding examples are combined in one sentence. There is no attribution to set off with a comma, but each of the two quotations is a complete sentence quoted within the host sentence and must therefore be capitalized: â€Å"The question is not ‘Can it happen?’ but ‘What is the impact if it does happen, and how will we respond?’† 4. He mocked Trump’s slogan, suggesting it was really: â€Å"Make America Hate Again.† A colon sets up an explanation or elaboration. Here, however, what follows really flows syntactically in the sentence, so no intervening punctuation is called for: â€Å"He mocked Trump’s slogan, suggesting it was really ‘Make America Hate Again.’† 5. They ignored the kids’ stubborn insistence that, â€Å"We don’t just look different, we are different.† Here, although the quotation in this sentence was originally uttered as a complete statement, it has been syntactically integrated into the host sentence and is therefore not capitalized: â€Å"They ignored the kids’ stubborn insistence that ‘we don’t just look different, we are different.’† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:The Yiddish Handbook: 40 Words You Should KnowTry to vs. Try andParataxis and Hypotaxis

Tour Report at a nearby airport firefighting facility Essay

Tour Report at a nearby airport firefighting facility - Essay Example The facility was built and got commissioned in July, 2009. The facility has ten modern fire fighting vehicles that have a location on a drive through design. The purpose of the vehicles being placed in the drive through position is to be able to move as fast as possible in case of a fire emergency. The drive through design has direct access to the Hartsfield – Jackson Atlanta International Airport aircrafts apron system. Airport apron is the area in the airport where the planes are parked before departure or during maintenance. The new building where ARFF is at accommodates approximately fifteen firefighters (Snedeker, 2009). The building has training facilities, offices and conference rooms where several meetings happen. There are individual sleeping rooms for the firefighters who are on shift and locker rooms enough to accommodate the firefighters. There is a long sloping roof form that has a direct relation to the line-of-sight that is necessary between the control towers f or the taxiway. The airport has a Fire Training Research Centre (FTRC) that is used to train the staff and the firefighters. The staff acquire the much-needed technique to be able to deal with fire. The Hartsfield – Jackson Atlanta International Airport firefighters are trained because they must always be ready for blistering heat, blinding smoke, and blazing fires whenever they have to be on duty (FAA, 2015). Duty calls at any time, whether it is at night or during the day. There are challenges that the firefighters go through in their line of work. One of the challenges involves going through the fire and smoke to help people who are trapped. There are protective gears the staff members get to help protect against the fire flames and smoke. The firefighters have to go to the location in case one of the planes catches fire. The response time should be minimal to be able to save as much life as possible. The ARFF facility’s

7.9 Case Study Example | Topics and Well Written Essays - 1750 words

7.9 - Case Study Example Industry Analysis is necessary as industries performance vary differently (Dash 138). And the main purpose of industry analysis is to analyze the market and economic forces that affect an industry’s profit potential (Bensoussan and Fleisher 95). Planet Intra is led by an international team of professionally qualified and experienced group of people with backgrounds in consulting, technology, international management and customer relationship management (CRM). They are the real strength of the company and they have been able to ensure uninterrupted successful journey of the company. The company operates globally. Planet Intra has established four offices across the world. The offices in Tokyo, London, and Windsor and Mountain View locations are the main channels to fulfill the global demand of EIP solutions and services. Value Added Resellers (VARs) are consulting firms and other system integrators who work as channel partners. They have contacts within the industry with the large corporations and SMEs and they are main source of revenues for the company as well. The heavy reliance of VARs may affect revenue stream. Currently, the VARs are charging 40 percent commission on per referral and there is no assurance that they continue with the current level of commission or they may increase their commission demand. The implications of this business relationship are that the VARs may require 60 percent commission on per referral and this would directly affect revenue and profit of the company. The company may focus on the non-cyclical or traditional industries. The industries such as oil and gas, health care and service sector may be considered as potential clients for the company. The chances of demand reduction in such sectors are marginal and the companies prefer to invest in their technology-intensive and

Analytical essay Example | Topics and Well Written Essays - 250 words

Analytical - Essay Example It was seven pm and Chris was still at work, after a long wait I decided to go ahead along with my friends. Music was on but was not rocking enough really to dance with joy, seeming as though it was a heart breaking moment leaving another year behind. I took my place at one corner leaving all my friends aside, with a drink in my hand and thoughts wandering in my mind. All my friends had their love by their side, holding one another smiling softly feeling every moment of that night. I wish I had my love too as it was ten in the night. We were done with our dinner, drinks and play. I was unable to pretend any longer, tears just roll off my eyes when I did see flowers showered over my head. Chris grabbed my shoulders to lift me up and wiped off the tears and was sorry to keep me waiting for some time. I just stood by unable to explain how much hard it was to be away from him on this specially arranged night. All I could do was to just lay my head on his shoulder and spend the rest of the night in his arms. The dance floor was on with couples dancing by and when the clock ticked 12 midnight there was the blast of music and crackers all around. Crowd just shouted in a single tone â€Å"Happy New Year 2006† after the count down was done. I turned up to Chris to wish him a bright and prosperous year ahead, but there was something special in store for me tonight. Chris go down on his knees to ask me share his life, this was the moment I started to cry once again but this time the tears were rolling out of joy. Now I see myself by his side unable to believe how these long years just flew. Everything around seems to be the same with all the dazzling stars and the moon shinning to the brightest in the clear