Standard Departure, Route planning, and Weather Considerations - 275 Words

Standard Departure, Route planning, and Weather Considerations (Research Paper Sample) Content: Standard Departure, Route planning, and Weather ConsiderationsStudents NameUniversity AffiliationStandard Departure, Route planning, and Weather Considerations The trip captain is in charge of flight planning associated information such service needs, ground transportation, reservations and catering. He may assign this role to any co-pilot but holds the role of for the work. There ought to be no misinterpretation as to why the pilot is to execute this function. The pilot undertaking the flight planning will make full utilization of accessible data and particular equipment (such as commercial weather services and computer flight planning) offered by the department. Usually, the trip Captain will fly the first leg as PIC when he is departing a departmental site. Succeeding leg shall be according to operational qualifications and through mutual covenant. DEPARTURE PLANNING Most importantly, you should know if your airplane performance is sufficient to satisfy the flight requirements for the particular departure you are about to enforce. These minimums are instituted in Departure and Minimums Procedures. The climb rates stated in the takeoff procedures are in the form of feet for each nautical mile. Thus, you ought to convert those numbers into feet for each minute centered on the groundspeed. If the needed climbs authorizations are even near your airplane performance, do not bet your life. Wait until the visibility and the ceiling are better enough to evade the obstacles visually (Pratt, 2011). If constraint procedure is not posted, you can still climb at about 200 feet for each nautical mile. This should not be an obscurity for a number of aircrafts at sea level though it doubtful as density altitude rises. Light piston identical drivers now aware a 200 ft. per nm climb proportion might not be probable on the individual engine, thus it would be advisable to distinguish if the lower terrain is available around the airstrip (Pooley, 2014). To exe rcise safety about terrain up to when you can go back to a landing to least safe altitude would want that you satisfactory cloud ceilings and visibility. As a least visibility, you may need to take into account having 1mile of visibility per 60 knots the pilot is to fly (Teets, 2010).
Before every flight, the Pilot will acquire aviation weather forecasts and reports and examine the following information to identify the impact on the recommended operations: Up-to-date NOTAM for the terminal of departure, flight route, the destination and the optional destination. Forecast for all relevant stations and routes. Surface weather clarifications for relevant stations.Reports of predictions of severe turbulence, icing or weather and any typical air traffic delays (Pratt, 2011). Pilots will analyze weather forecasts appropriately in advance of recommended aeronautical and alert Dispatch of every condition that may interfere with traveler schedules (Pooley, 2014). This comprises examining w eather forecasts a night prior to an early morning planned departure. Required Publications The Company airplane will carry a modern collection of aerospace charts, instrument methodology procedure charts for the base of function and useful supplementary data. The FAA-certified aircraft flight manual, charts and any useful operating handbooks and supplements for every airplane and installed alternative instrument will be by means of revision/subscription service, as applicable. Every Section airplane will carry aboard an up-to-date set of handbooks during all the trips operation (Teets, 2010). Extra and supplemental publications may be accessed as required. The Chief Pilot must authorize the entire airport-associated subscription and primary purchasers of books. The Co-Pilot first major job is to observe the flight environment by gathering information concerning forecast and current conditions alongside the route he plans to take, and the applying information to create a better con ceptual picture of the situation he can anticipate experiencing during the flight. Since there are numerous bases of weather information nowadays, the issue is just recognizing how and where to search for weather conditions you require. The pilot should seek National Weather Service data and additional flight scheduling information into a suitable, user-responsive platform that is envisioned to provide him with specified details and a big image outlook of the flight surrounding (Pooley, 2014). Flight Service provides four fundamental conference packages for example:StandardOutlook (for many flights)Telephone information briefing serviceAbbreviated (for updating specified items following a standard briefing) Route Planning Air route planning take pre-demarcated passageways know as routes. Routes can be supposed of as three-dimensional freeways for the airplane as shown in figure 2.2 below.
A number of land zones of the globe, airplanes are mandatory to fly routes between takeoff an d terminus airports. The policies guiding airline routing, Standard Terminal Arrival, and Standard Instrument Departure are broadcasted flight procedures covering air speed, altitude and qualifications for arriving and departure routes are 4 kilometers (8 nautical miles) wide, and the route flight levels separates airplane by a minimum of 500 vertical ft., from airplane flying at a level beyond and lower (Pratt, 2011). These routes are shown below:
When working under IFR, amid the altitude and the surface of the flight level of 290, no airplane should come nearer vertically over 1,000 ft. Beyond 290 flight level, no airplane is permitted to come nearer than 2,000 ft. Unless within the airspace in which reduced vertical split-up minima can be employed whereby the vertically isolated is decreased to 1,00 feet. Routes normally interconnect at NAVAIDS designating the allowable points for shifting from one route to another (Pratt, 2011). Routes contain one or a variety of letters follow ed by a single or more numbers. Weather Considerations The specified weather information included in a standard briefing incorporate sky conditions, weather synopsis weather conditions, and visibility, at the departure, en route and destination basis. Also incorporated are hostile conditions, icing conditions, altimeter settings, surface winds, dew points, thunderstorm activity, temperature, breezes aloft, precipitation intensity, pilot reports, notes to airmen, and others (Pooley, 2014). Even though a Flight Service briefing of weather remains the single most inclusive supplement of weather information for Etihad Flying, it can be challenging to captivate the entire information delivered in a cell phone briefing. Pictures are invaluable when it turns to showing sophisticated, vibrant information such as precipitation and cloud cover. For this purpose, you may find it accommodating to start the preflight preparation process by viewing weather results from a variety of providers (Pr att, 2011). The objective of this self-briefing course is to create a general perceptual picture of forecast and current weather conditions and determine places that need closer inquiry with the aid of and FSS briefer. Severe Weather and Detection Devices Flight within regions of forecast or known severe weather shall be avoided by the pilot to the maximum degree probable. When a flight is required is places of informed thunderstorms, turbulence, icing, and others, avoidance will be achieved through airborne radar, visual means, and when accessible, air traffic control assistance. Practicable weather radar should be mounted on the airplane if the operation is scheduled into basis of forecast or informed thunderstorm scenario in which evading cannot be achieved through visual method (Teets, 2010).En-Route and Arrival Procedure En route instrument flying rules (IFR) map reading is changing from the earth base navigational aids (NAVAID) route system to a complex computer and satellite- based system that can produce courses to construct the operational needs for nearly any flight. The FAA Global Navigation Systems (GNSS) offers satellite-based timing, position, and navigation services to allow performance-based functions for every phase of aeronautical, to incorporate en-route navigation (Eglise, 2013). Every Departmental co-pilot is making an IFR departure; approach or arrival at the airport (foreign or domestic) shall abide by the weather minimums and appropriate instrument published for that particular facility (Eglise, 2013). At airstrips where weather broadcasting services are a...

Capital Punishment Controversy - 1553 Words

Although it is argued that capital punishment is a strong deterrent to crimes and serves as a just punishment, nevertheless, capital punishment should be abolished because it is a violation of human rights, carries a risk of executing innocent people, is a burden on taxpayer’s money and is discriminant in application. Capital punishment has been argued to be a violation of human rights. The Universal Declaration of Human Rights that was adopted by the United Nations General Assembly in 1948 recognizes that every person has a right to life and further states â€Å"No one shall be subjected to torture or to cruel, inhuman or degrading treatment or punishment† . Death penalty however, is a violation of both these fundamental human rights as it†¦show more content†¦In 2003 alone, 10 wrongfully convicted defendants were released from death row. These statistics depict an intolerable risk of killing the innocent in the name of justice. There have been several cases globally when a person was executed and his/her innocence was later proven. One such case was in Taiwan when a Taiwanese soldier was executed in 1997 for rape and murder of a five year old girl. Before his death, he had repeatedly claimed that he was wronged and that he did not rape and murder the girl. He was deprived of his life, and branded a rapist and a murderer. Fifteen years later, the authorities caught the real killer Xu Rong-zhou who admitted that he was responsible for the crime . However, the damage had been done. There was nothing that could be done to bring the innocent back to life. Historically, death penalty has also been misused intentionally leading to wrongful executions. For example, the former Prime Minister of Pakistan, Zulfiqar Ali Bhutto was hanged in April 1979 for charges of murder. This execution is very controversial since it was alleged that the then President of Pakistan, Zia-ul-Haq had used the death penalty and judicial system as a tool to get rid of his rival, Bhutto as Benzir Bhutto writes,† There were no eye-witnesses to the attack.......that the FSF guns, which the ‘confessing accused claimed to have used in the murder attempt did not match the empty cartridges found atShow MoreRelatedCapital Punishment and its Controversies 1434 Words   |  6 PagesCapi tal punishment uses death penalty as a form of punishment in many states and countries. It is a practice that has raised endless questions all over the world. Capital punishment or death penalty policy has changed in many countries overtime. Countries such as, New Australia, Zealand and 15 states in the US do not have capital punishment. One of the major concerns arising with capital punishment is because it causes ending of a human life. People and organizations of different backgrounds areRead MoreThe Controversy Of Capital Punishment1374 Words   |  6 PagesThe Controversy of Capital Punishment Capital punishment, or the death penalty, is a form of punishment that has been used as far back as the Colonial Era in America. Although it has been around for the entirety of American history, most of the scrutiny and controversy involving capital punishment arose in the 1972 Supreme Court Case of Furman v. Georgia, in which it was abolished, but quickly returned in 1977. It is evident that many citizens have ambivalent stances on capital punishment; someRead MoreEssay on The Controversy of Capital Punishment.2184 Words   |  9 PagesThe Controversy of Capital Punishment Since the earliest times, man has struggled with the concept of justice. The controversy of capital punishment has weighed on the minds of humans since the beginning. When we are wronged it is our natural instinct to demand compensation. This thirst for revenge can be seen in the earliest civilizations and societies. Ancient Hammurabi code states â€Å"An eye for an eye, a tooth for a tooth† (History of the World). For many people this little axiom seemsRead MoreCapital Punishment Is Not A Longstanding Controversy Essay1151 Words   |  5 PagesWhether capital punishment is fair or not a longstanding controversy. Currently the punishment has still been carried out in some countries, such as China and the United States. Numbers of capital punishment in China is in the first place, compared to other countries (Sterbenz, 2014). However, 98 countries have abolished capital punishment (Amnesty International facts and figures on the death penalty, 2007). Although most of co untries have no capital punishment to crimes, it is still argued whetherRead MoreCapital Punishment : The Nation S Controversy3247 Words   |  13 Pages CAPITAL PUNISHMENT: THE NATION’S CONTROVERSY Matthew Isaac Political Science 102 Dr. Percival May 10, 2015 A rarity exists in a single topic that can cause a degree of controversy so large that it attracts politicians, judges, community organizers, economists and even religious officials to discuss it. This issue is one that some support and others oppose; that is, the issue of capital punishment. Capital punishment is loosely defined as the execution of an offenderRead MoreThe Controversy Over Capital Punishment2295 Words   |  10 PagesThe controversy with capital punishment has been debated for hundreds of years. The Supreme Court is likely to sway its opinion often about whether it should be abolished or instituted throughout the United States. There have been many court cases and lawsuits regarding this issue that has suggested that legislation would be the most effective way to ending the discussion once and for all. In order to abolish the death penalty, the majority has to agree in support of abolition for any legislatureRead MoreCapital Punishment Has Always Been A Major Controversy1710 Words   |  7 PagesCapital punishment has always been a major controversy ever since the Supreme Court ruled it constitutional. Capital punishment, also known as the death penalty, became extremely popular as a use of â€Å"punishment† for ones illegal actions. The death penalty was first established during 1834 for crimes committed such as â€Å"idolatry, witchcraft, blasphemy, murder, manslaughter, poisoning, bestiality, sodomy, adultery, man stealing, and false witness in case rebellion† (Bohm). According to Bohm’s articleRead MoreThe Capital Punishment Debate Essay1396 Words   |  6 PagesCapital Punishment, also known as the death penalty is a legal sentence for a criminal to be put to death. The Punishment is rising to a controversial topic and has led to a lot of heated debates. As of 2014, over 150 countries have abolished the death penalty and 40 others have not used it in recent years, although it is still legal. The death Penalty is mostly used in extreme cases of crime like rape or murder. The convicted criminals are mostly put to death in inhuman ways such as lethal injectionsRead MoreShould It Be Abolished Or Not?1396 Words   |  6 PagesWilliam Furman guilty of all charges and is to be sentenced to capital punishment. However, what is capital punishment? The definition from dictionary.com states: The practice or legal sanction of allowing the imposition of the penalty of death for people convicted of committing certain crimes. There are five lawful me ans of sentencing which are electrocution, hanging, lethal injection, gas chamber, and firing squad. Capital punishment is a delicate topic amongst the people but there are certain aspectsRead More Capital Punishment Essay - True Justice Through Application of the Death Penalty1069 Words   |  5 PagesApplication of the Death Penalty      Ã‚  Ã‚   The death penalty, as administered by states based on their individual laws, is considered capital punishment, the purpose of which is to penalize criminals convicted of murder or other heinous crimes (Fabian).   The death penalty issue has been the focus of much controversy in recent years, even though capital punishment has been a part of our countrys history since the beginning.   Crimes in colonial times, such as murder and theft of livestock were dealt

Essay on The American Christian Holocausts - 5005 Words

The American Christian Holocausts As a high school student I was always annoyed by students who would ask: Why do we have to learn this stuff [history] anyway? We learn history so we dont repeat our mistakes. This is the common answer that my teachers, my father, and just about any other adult would give. This answer made perfect sense to me then, and I easily accepted it. In high school, students learn about the Nazi-Holocaust, and rightfully so. Information abounds regarding this topic. However, my teachers never taught me that our country has a Holocaust of its own (actually there are two; one killing 40 to 60,000,000 Africans, and one killing 100,000,000 Native Red Peoples). Hitler himself often expressed his admiration for†¦show more content†¦Parts of Browns book remained in my mind, in particular, the Sand Creek Massacre (in present day Colorado). I went to the library to read more about the subject. I was in a hurry, so I quickly grabbed an encyclopedia. I first looked under Sand Creek Massacre, shocked at finding nothing, I searched under Battle of Sand Creek and found nothing. The Sand Creek Massacre did not appear anywhere! I was, to use Mcphersons word, appalled. I kept looking, surely the World Book would have it. To my surprise, the book ignored one of the bloodiest and most grotesque massacres in American history. Well, I thought, surely the Encyclopedia Americana will have it. Blank. All encyclopedias had somehow forgotten those Native American men, women, and children. Why was it that the Boston Massacre, wherein 5 men lost their lives, was in every book? The 133 human beings who lost their lives in the most grotesque and mutilated way on Sand Creek were nowhere to be found. If a massacre like Sand Creek did not appear in encyclopedias and textbooks how were young people (and adults) to be taught of the Camp Grant Massacre, the Piegan Massacre, the Massacres of California, the Marias Massacre, the Wa*censored*a Massacre, Guatemala in the 70s and 80s,Show MoreRelatedThe American Holocaust : The Conquest Of The New World1183 Words   |  5 PagesThe American Holocaust – The Conquest of the New World The book I chose from the reading list of nonfiction books was The American Holocaust – The Conquest of the New World by David E. Stannard. In this nonfiction book, David E. Stannard describes in horrifying detail, the destruction and holocaust of nearly all early American societies that resulted from the European contact with the Western Hemisphere. I did not choose this book for any specific reason, but I thought it would be an interestingRead MoreEssay about Supporting Israel: Recent Rise of Anti-Semitism1198 Words   |  5 Pagesargues the importance of supporting Israel and the validity of Christian Zionism. It is rather important for Christians to become well informed of anti-Semitic claims, whys supporting Israel is necessary, and what Christian Zionism is, because Israel is at a crucial point in time and needs all the support it can get. Beginning with and introduction to anti-Semitism, followed by the whys of supporting Israel, and ending with Christian Zionism the reader will be more informed of this subject in orderRead MoreSwastika: Misunderstood Beauty790 Words   |  3 Pagesswastika originates from India. Artifacts outside of the region have also used this symbol with their own slight variations. Greek coins, Scandinavian artifacts, pre-Christian Celtic artifacts, the catacombs of the early Christians in Rome, and several buildings during the Byzantine period used the swastika as decorative images. Native Americans have also used the swastika to represent good luck. However, it was not always regarded with the same kind of respect after the rise of the Nazi party during WWIIRead MoreThe Holocaust And The Bosnian Genocide1310 Words   |  6 Pagespast hundred years, there have been several attempted genocides around the world. Two of the most well-known genocides are the Holocaust (the Nazi’s attempt to destroy the Jewish people) and the Bosnian genocide (the Serbians attempt to destroy the Bosnian population). This paper analy zes a political cartoon relating to genocides, describes the events that led to the Holocaust and the Bosnian genocide, describes several similarities and differences between them and explains why genocides continue regardlessRead MoreEssay on The Holocaust503 Words   |  3 PagesThe Holocaust Nearly six million Jews were killed and murdered in what was called the holocaust. In the years between 1933 and 1945, the Jews of Europe were marked for death. Inanition anti-Semitism was given legal sanction. It was directed by Adolf Hitler and managed by Heinne Himmler, Reinhard Heydrich, and Adolf Eichmann. There were many other great crimes and murders, such as the killing of the Armenians by the Turks , but the holocaust stood out as the only systematic and organizedRead MoreSocial Justice Counseling Aims For Equal Access And Opportunity833 Words   |  4 Pagesseeking a life free of prejudice due to their religion, gender, socioeconomic status or anything else that could hinder one from having equal access to the same liberties as others. Due to an array of cultures such as Arab Americans, Jewish American, Native Americans and African Americans, counselors must become culturally competent in all four disciplines and any other culture that their client(s) associates with. All four of the cultures mentioned have some similarities and differences that one mustRead MoreSpielberg s List And Roman Pola Ä ¹Ã‚Æ' Ski s The Pianist1366 Words   |  6 Pagesmovies, plays an important role in shaping the public’s opinions and understanding of the world. The Holocaust for example is a subject that has received a lot of media attention, including three Academy award-winning films in the past two decades. Most people know little about the Holocaust and these films serve as the primary sources of their knowledge, therefore, how they perceive the Holocaust is directly related to the way it is portrayed in these popular movies. Steven Spielberg’s Schindler’sRead MoreThe Tragedy Of The Holocaust1599 Words   |  7 Pagesassigned Adolf Hitler as their chancellor. Once Hitler had finally reached power he set out to complete one goal, create a Greater Germany free from the Jews (â€Å"The reasons for the Holocaust,† 2009). This tragedy is know n today as, â€Å"The Holocaust,† that explains the terrors of our histories past. The face of the Holocaust, master of death, and leader of Germany; Adolf Hitler the most deceitful, powerful, well spoken, and intelligent person that acted as the key to this mass murder. According to a researchRead MoreExamples Of Anti-Semitism In The Merchant Of Venice1091 Words   |  5 Pagesis filled with Jewish slurs, anti-Semitic remarks, and no justice for the main Jewish character is, in theory, seen as despicable. After the Holocaust, all Jewish slurs and stereotypes, like calling someone â€Å"dog Jew† or thinking Jews only care about money, have been exiled from moral society. This even applies to pieces of art that were produced pre-Holocaust. However, William Shakespeare’s The Merchant of Venice is not only read, but taught in schools across the nation. The Merchant of Venice providesRead MoreAnne Frank And The Holocaust1016 Words   |  5 Pagesbright future, but it was taken away from her by the Nazi’s and Holocaust. Before the Holocaust, Anne Frank was just the typical young girl. During the Holocaust, she had to adapt to a dangerous situation. Then, after her death, she has left a legacy that has impacted the hearts of many. Through Anne Frank’s early childhood years, the years during the Holocaust, and the years after her death she has left a legacy that has influenced American culture. Annelies Marie Frank was born on June 12, 1929, in

Taxation Law Work Related Expenses

Question: Describe about the Taxation Law for Work Related Expenses. Answer: 1:- For the Australian residents the incomes, earned from all direct and indirect sources within or outside Australia, are considered as the assessable income. Any income generated from the sale of property by any Australian resident, therefore, should be treated as an assessable income of the individual resident (Woellner et al. 2012). However, under ITAA 1997, the assessable incomes are classified into two sections ordinary income and statutory income. Ordinary incomes can be described as the incomes, generated from ordinary or general course of action. Under section 6-5, the main ordinary incomes are stated below: Income from personal exertion, such as, salary, wages, leave encashment, monthly pension etc. Income from property, such as, rent from properties, interest on deposits, dividend from investments etc. Income from business, such as, net profit from business, sale of trading stocks, net income from farming etc (www.dlsweb.rmit.edu.au, 2016) On the other hand, statutory incomes can be defined as the income, which has not been generated from ordinary courses. These incomes, as described in the section 10-5, are described below: Capital gains from sale of capital assets Lump Sum payment, received on termination of employment Bonus on Insurance Bad Debts recovered Profit from Barter transaction Royalties Imputation credit (www.dlsweb.rmit.edu.au, 2016) The statutory incomes are calculated separately to determine the taxable amount from such incomes. Peta, had purchased the house with tennis court for living in the house permanently and to earn profits by selling the tennis courts in units. However, she sold the whole tennis court later to a tennis club. The income from the sale of the tennis court is surely an assessable income. Peta had purchased the property with an intention to sale the tennis courts for earning profits. Therefore, the net income, after deducting the expenses, incurred for resurfacing and fencing, can be considered as business income. In that case, it can be included as an ordinary income of Peta under section 6-5 (Austlii.edu.au, 2016). However, it should be noted that though Peta had an intention to sale the property, she did not involve in any kind of real estate business. Apart from that, she had intended to sell the property in small units, but had to sell it in a whole. Hence, the income from the sale of the property should be considered as statutory income under section 10-5, instead of, ordinary income. Moreover, if Peta would show the income as ordinary income, then she has to pay tax on the net income, by deducting the cost price and other expenses, incurred for the assets. However, if it is shown as capital gain, she can claim for 50% exemption on the net income (Ato.gov.au, 2016). Therefore, from both the point of views, the receipt of $600000 should not be considered as an ordinary income under section 6-5. 2:- It is necessary to made the following assumptions for ascertaining the Fringe Benefit Tax liability of ABC Pty. Ltd. on the expenses, made for Alan:- Salaries and wages, paid to the employees, are not considered for FBT and therefore, the salary of Alan will not be included for FBT liability computation (Bender et al. 2013). Mobile phone bill, paid by the employer, on behalf of employee, is treated as expense fringe tax benefit. ABC Pty. Ltd. has not reimbursed the mobile phone expenses to Alan, but paid to the third party directly. Though, the monthly mobile expenses is lower than $300, but annually the expense ins amounted to $2640. Therefore, ABC Pty. Ltd. can consider the mobile expense for fringe tax benefit (Ato.gov.au.2016). The school fees of the Alan children, paid by ABC Pty. Ltd, are also an expense fringe benefit, where the employer is paying the employees private expenses directly on behalf of the employee. Hence, it should be included for fringe benefit taxation purpose (Delany 2012). The mobile phone is provided to Alan for work purpose. From employers end, it should be treated as work related expenses. Hence, the cost of mobile phone should be included for calculating the total amount for GST Inclusive items and later the gross-up amount of the hand set should be excluded from the FBT taxable amount (James et al. 2013). Any expenses, paid for the entertainment of the employees by the employer, are referred as entertainment fringe benefits. It should be noted that the employer can claim for deduction on such expenses under otherwise deductible rule (Rimmer et al. 2014). However, the claim can be made only for the amount, spent for the employees only. Any expenses, spend for the entertainment of the family members or associates of the employees, cannot be included in the entertainment fringe benefits. As the exact per head amount, spent for the entertainment purpose of the employees only, is not possible for ABC Pty. Ltd., the total amount is included in the fringe benefit tax calculation (Jones 2015). It is necessary to compute the total amount of GST inclusive benefits and GST free benefits separately. Then the total values are summarized by multiplying the individual Gross up rates, applicable to the different types of benefits (Ramli et al. 2015). The net taxable value, after deducting the exempted amount from the total gross up value, is then charged with FBT rate, i.e., 49% to calculate the total Fringe Benefit Tax Liability of the employer (Soled and Thomas 2015). On the basis of the assumptions and rules, the fringe benefit tax liability of ABC Pty. Ltd. is calculated in the following table:- In the Books of ABC Ltd. Calculation of Fringe Benefit Tax Liability as on 31.03.2015 GST Inclusive GST Free Particulars Amount Amount $ $ Payment of Phone Bill 2640 Payment of School fees of Employee's Children 20000 Dinner at Restaurant 330 Providing Mobile Phone 2000 Total of GST Inclusive/Free Benefits 4970 20000 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 10667.11 39216 E = A x C F=B X D Total Taxable Fringe Benefit 49883.11 G = E + F Less : Exemption for Mobile Phone at gross-up value 4292.60 ($2000 x 2.1463) H Net Taxable Fringe Benefit 45590.51 I = G - H Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 22339.35 K = I x J 2.b:- If ABC Pty. Ltd. includes only 5 employees for dinner and the total cost of dinner remains same, in that case, the per head dinner cost will become higher. It would result in higher FBT liability (Kaplan and Price 2014). The calculations are given below: In the Books of ABC Ltd. Calculation of Alternative Fringe Benefit Tax Liability as on 31.03.2015 GST Inclusive GST Free Particulars Amount Amount $ $ Payment of Phone Bill 2640 Payment of School fees of Employee's Children 20000 Dinner at Restaurant 1320 Providing Mobile Phone 2000 Total of GST Inclusive/Free Benefits 5960 20000 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 12791.95 39216 E = A x C F=B X D Total Taxable Fringe Benefit 52007.95 G = E + F Less : Exemption for Mobile Phone at gross-up value 4292.60 ($2000 x 2.1463) H Net Taxable Fringe Benefit 47715.35 I = G - H Fringe Benefit Tax Rate 49% J Alternative Fringe Benefit Tax Liability 23380.52 K = I x J However, if the per head cost of dinner remains same and the total cost of dinner would reduce accordingly, then the total FBT liability will remain unchanged as per the calculations, shown in answer 2.a (Shields and North-Samardzic 2015). 2.c:- The entertainment fringe tax benefit is only applicable for the benefits, provided for the employees. If ABC Pty. Ltd. includes its clients, then also the fringe tax benefit would include only the cost, incurred for employees. The company cannot get any deduction for the entertainment of the clients (Martocchio 2013). References:- Ato.gov.au. (2016).Fringe benefits tax (FBT) | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/ [Accessed 27 May 2016]. Delany, T.P., 2012. Fringe benefits tax James, S., Wallschutzky, I. and Alley, C., 2013. The Henry Report and the taxation of work related expenses: Principles versus practice Jones, S., 2015. 'Cost-to-company'explained: tax planning.Tax Breaks Newsletter, (349), pp.6-7 Kaplan, R.L. and Price, D.J., 2014. Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility.NYL Sch. L. Rev.,59, p.281 Martocchio, J., 2013.Employee benefits. McGraw-Hill Higher Education Ramli, R., Palil, M.R., Hassan, N.S.A. and Mustapha, A.F., 2015. Compliance costs of goods and services tax (GST) among small and medium enterprises.Jurnal Pengurusan,45, pp.1-15 Rimmer, X., Smith, J. and Wende, S., 2014. The incidence of company tax in Australia Soled, J.A. and Thomas, K.D., 2015. Revisiting the Taxation of Fringe Benefits.Washington Law Review, Forthcoming Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2012.Australian taxation law. CCH Australia www.dlsweb.rmit.edu.au. (2016). www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/ordinaryi.htm. [online] Available at: https://www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/ordinaryi.htm [Accessed 13 Sep. 2016]. www.dlsweb.rmit.edu.au. (2016). www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/statutoryi2.htm. [online] Available at: https://www.dlsweb.rmit.edu.au/toolbox/finance/fnbacc02a/preparetax/keyprinciple/statutoryi2.htm [Accessed 13 Sep. 2016]. Ato.gov.au. (2016). What to include in your assessable income | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/Business/Income-and-deductions-for-business/Working-out-your-assessable-income/What-to-include-in-your-assessable-income/ [Accessed 13 Sep. 2016]. Bender, M., Contacos-Sawyer, J. and Thomas, B., 2013, July. Benefits Strategies for Attracting and Retaining Employees. InCompetition Forum(Vol. 11, No. 2, p. 165). American Society for Competitiveness Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218 Austlii.edu.au. (2016). INCOME TAX ASSESSMENT ACT 1997 - SECT 6.5Income according to ordinary concepts (ordinary income). [online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html [Accessed 13 Sep. 2016].

Who ever loved that loved not at first sight free essay sample

This poem starts with the description of the young lovers: the incomparably lovely virgin, Hero, dedicated to the service of the love goddess – she is Venus nun(line 45) and the handsome Leander. Both young people are described as having more than human beauty. Hero is so beautiful that the love-god Cupid mistakes her for that most beautiful of the goddesses, his mother Venus. Leanders description is even more extreme, and perhaps a bit bizarre. He is described as so attractive that even men find him beautiful. Marlowe shows his extreme handsomeness as feminine. Some swore he was a maid in mans attire (line 85). Later, Marlowe describes him, however, in great detail, with a muscular, masculine figure. This feminization of Leanders beauty was a Renaissance poetic convention. There was a limited vocabulary, at this time, for male attractiveness, and a feminine description was sometimes deemed necessary even when the subject was, perhaps, not as androgynous as it might seem. We will write a custom essay sample on Who ever loved that loved not at first sight ? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page However, in this case the homoerotic undertones of Leanders beauty are a foreshadowing of a future event in the poem. The two lovers live on either side of the Hellespont (the strait which joins the Black Sea and the Aegean.) Hero lives in Sestos, where she is a virgin priestess of the goddess. Her duties are to sacrifice to Venus, and to remain sexually pure. She has aroused, it appears, a dangerous desire for her beauty in her many suitors. Her kirtle blue, whereon was many a stain/Made with the blood of wretched lovers slain (lines 15-16). We see her first, in a sacred grove, sacrificing turtle doves to the goddess. The long-haired Leander lives across the water in Abydos. During the yearly festival to Adonis (one of Venus lovers) in Sestos, Leander and Hero first meet. After Leander has seen and fallen in love with Hero, Hero is subsequently shot with an arrow of love by the god Cupid. The two meet and speak of their prodigious attraction, but Hero has made a vow to the goddess Venus, no less, to keep her chastity. Though Leander uses clever-sounding rhetoric to assure Hero that remaining a virgin is no way to serve her goddess (or herself), Vessels of brass, oft handled, brightly shine (line 232), Hero demurs and returns to her tower. Leander is afraid of being missed, and goes home across the water to Abydos. There, his father can tell by his face that he has fallen in love. Leander flees and goes to stand upon the rocks, gazing across the water at Heros tower. He cannot bear to be parted from Hero any longer, so he takes off his clothes and dives into the water to swim back to her. While Leander is swimming, the sea-god Neptune sees him and mistakes him for another famously handsome youth – the king of the gods Zeuss cupbearer Ganymede. Neptune has long coveted this young man, and takes this as an opportunity to steal him from his brother-god. He captures Leander and takes him down to his palace in the deep. Descriptions of sea-nymphs and mermaids, and the wealth under the oceans, ensue. Once Neptune realizes that Leander is almost drowned, and therefore cannot be Ganymede (who was made immortal by Zeus), the god brings Leander back to the surface. Breathing air again, Leander begins to swim toward Sestos, but Neptune follows underneath him, kissing and caressing him at every stroke. Leander is frightened by this and cries out O let me visit Hero ere I die! (line 661) Neptune will not relent, and continues caressing him and talking of love. Once again Leanders sexual ambiguity is brought up – he tells Neptune he is no woman. Neptune at last sees that Leander will not give into him, and sadly lets him go. Leander reaches Heros tower, and knocks on her door. Hero is surprised to find Leander standing there, dripping wet and  naked. She brings him inside, and since he is cold she lets him lie next to her in bed. They engage in amorous embraces, but Hero, mindful of the value of her sacred chastity, attempts to hold Leander off for a time. Eventually they are overcome by their feelings, and, though they are both a little unsure of how to proceed, they consummate their love. The poem ends as morning dawns. Analysis Hero and Leander is a poem – an epyllion, that is, a short epic poem – which Marlowe composed based on work by the sixth-century poet Musaeus. The story, of course, is much older, based on various versions of a Greek myth. The narrative itself is one of iconic separated lovers, a tale full of Roman mythological references which would have been clear and meaningful to most of Marlowes readers. This poem was written in the last year of Marlowes life, 1593. It was a plague year, and the London theatres all were closed. Therefore Marlowe could not write for the stage, and poetry was his creative outlet. For a poem written in such a dark time, and about such a tragic subject (although the lovers end is actually not shown to us by Marlowe), Marlowes tone is surprisingly light, and the lines are full of a love of humanity and a wonder at the beauty of the world. Particularly the descriptions of Leander and Hero, and the vivid picture of the underwater kingdom of Neptune, are vivid and compelling. The poem has been termed mock-epic because it is so full of humor. Hopkins calls it one of the most deliciously comic poems of Elizabethan literature (literaryencyclopedia.com). Marlowes poem is thought to be unfinished, because the story of Musaeus goes on to tell of the lovers tragic demise. It is possible that Marlowe meant to continue the story (for he introduces characters who are not mentioned again – such as the dwarfish beldame (line 351) and Leanders father), but, in the absence of evidence to the contrary, it is just as likely that Marlowe meant never to continue this poem any further. Since the poems tone is so light and full of humor, it is hard to imagine the subject matter changing so drastically from the joy of young lovers to their deaths. However, Marlowe had already proved that he was capable of writing compellingly about the full range of emotions, so he could have intended to finish the story. The poem as it stands, however, can be judged as a complete work of art. George Chapman divided Marlowes lines,  later, in to two sestiads, and composed an additional four to finish the story. Those lines, however, are Chapmans, and differ greatly from Marlowes original work. They are not considered here. The insistence of Leanders feminine beauty, not once but twice in this poem, is seen by some critics as evidence of Marlowes homosexuality. It may well be, but this convention of the allure young men have for other men is evident in the original story, not invented Marlowe. The classical world was much more accustomed to references to homosexuality than the Elizabethan Christian world of Marlowe. He delights in it, however, lingering lovingly on descriptions of Leander (a full forty lines on Leanders description alone, compared with forty-five on Hero, though her description is as much about her dress as her person) and his attractiveness. The importance placed on Leanders attractiveness, however, is more than is usual in poems of this type. It is easy to see how Marlowe may have been putting some of his own feelings into the poem. On the negative side, the courtship of Leander by Neptune is both explicit and disturbing, because Leander is frightened, does not desire the attention, and doesnt exactly know what is happening. He is nearly drowned, and cannot imagine what this god would want from him. Leander shows his sexual ignorance by insisting that he is not a woman. This is not the only instance of his extreme naivetà ©; later, Leander he does not understand what it to be done to consummate his relationship with Hero. This extreme sexual innocence is common in classical poems (such as Daphnis and Chloe) and was considered by the Romans especially to be an interesting subject for a love-poem. This is not a common theme in Elizabethan poetry, so Marlowe took this from Musaeus. The joyous meeting and reunion of the lovers is love-poetry of a particularly effective kind. The emphasis is on the looks in the eyes of the lovers, the words they speak, the embraces they attempt. The realistic touches (such as Leander attempting, by sophistry, to convince Hero to sleep with him) are charming, and remind the reader that these two are not simply iconic lovers from the distant past. Hero and Leander are compelling because their reactions (even the less-than-truthful words of Hero, as she attempts to hold off Leander) are innocent and based on universal human emotions. Marlowe took a story from Greek myths intact, but made the characters believable to an Elizabethan audience. Who ever loved that loved not at first sight free essay sample Who ever loved that loved not at first sight? This poem starts with the description of the young lovers: the incomparably lovely virgin, Hero, dedicated to the service of the love goddess – she is Venus nun(line 45) and the handsome Leander. Both young people are described as having more than human beauty. Hero is so beautiful that the love-god Cupid mistakes her for that most beautiful of the goddesses, his mother Venus. Leanders description is even more extreme, and perhaps a bit bizarre. He is described as so attractive that even men find him beautiful. Marlowe shows his extreme handsomeness as feminine. Some swore he was a maid in mans attire (line 85). Later, Marlowe describes him, however, in great detail, with a muscular, masculine figure. This feminization of Leanders beauty was a Renaissance poetic convention. There was a limited vocabulary, at this time, for male attractiveness, and a feminine description was sometimes deemed necessary even when the subject was, per haps, not as androgynous as it might seem. We will write a custom essay sample on Who ever loved that loved not at first sight ? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page However, in this case the homoerotic undertones of Leanders beauty are a foreshadowing of a future event in the poem. The two lovers live on either side of the Hellespont (the strait which joins the Black Sea and the Aegean.) Hero lives in Sestos, where she is a virgin priestess of the goddess. Her duties are to sacrifice to Venus, and to remain sexually pure. She has aroused, it appears, a dangerous desire for her beauty in her many suitors. Her kirtle blue, whereon was many a stain/Made with the blood of wretched lovers slain (lines 15-16). We see her first, in a sacred grove, sacrificing turtle doves to the goddess. The long-haired Leander lives across the water in Abydos. During the yearly festival to Adonis (one of Venus lovers) in Sestos, Leander and Hero first meet. Marlowe described it with a memorable ten lines, which is often extracted from the longer poem as its own, stand-alone love-poem. Note the familiar sentiment about love at first sight; Shakespeare used something similar in Act 3 Scene V of As You Like It: It lies not win our power to love or hate, For will in us is overruled by fate. When two are stripped, long ere the course begin We wish that one should lose, the other win. And one especially do we affect Of two gold ingots like in each respect. The reason no man knows; let it suffice What we behold is censured by our eyes. Where both deliberate, the love is slight: Whoever loved that loved not at first sight? After Leander has seen and fallen in love with Hero, Hero is subsequently shot with an arrow of love by the god Cupid. The two meet and speak of their prodigious attraction, but Hero has made a vow to the goddess Venus, no less, to keep her chastity. Though Leander uses clever-sounding rhetoric to assure Hero that remaining a virgin is no way to serve her goddess (or herself), Vessels of brass, oft handled, brightly shine (line 232), Hero demurs and returns to her tower. Leander is afraid of being missed, and goes home across the water to Abydos. There, his father can tell by his face that he has fallen in love. Leander flees and goes to stand upon the rocks, gazing across the water at Heros tower. He cannot bear to be parted from Hero any longer, so he takes off his clothes and dives into the water to swim back to her. While Leander is swimming, the sea-god Neptune sees him and mistakes him for another famously handsome youth – the king of the gods Zeuss cupbearer Ganymede. Neptune has long coveted this young man, and takes this as an opportunity to steal him from his brother-god. He captures Leander and takes him down to his palace in the deep. Descriptions of sea-nymphs and mermaids, and the wealth under the oceans, ensue. Once Neptune realizes that Leander is almost drowned, and therefore cannot be Ganymede (who was made immortal by Zeus), the god brings Leander back to the surface. Breathing air again, Leander begins to swim toward Sestos , but Neptune follows underneath him, kissing and caressing him at every stroke. Leander is frightened by this and cries out O let me visit Hero ere I die! (line 661) Neptune will not relent, and continues caressing him and talking of love. Once again Leanders sexual ambiguity is brought up – he tells Neptune he is no woman. Neptune at last sees that Leander will not give into him, and sadly lets him go. Leander reaches Heros tower, and knocks on her door. Hero is surprised to find Leander standing there, dripping wet and naked. She brings him inside, and since he is cold she lets him lie next to her in bed. They engage in amorous embraces, but Hero, mindful of the value of her sacred chastity, attempts to hold Leander off for a time. Eventually they are overcome by their feelings, and, though they are both a little unsure of how to proceed, they consummate their love. The poem ends as morning dawns. Analysis Hero and Leander is a poem – an epyllion, that is, a short epic poem – which Marlowe composed based on work by the sixth-century poet Musaeus. The story, of course, is much older, based on various versions of a Greek myth. The narrative itself is one of iconic separated lovers, a tale full of Roman mythological references which would have been clear and meaningful to most of Marlowes readers. This poem was written in the last year of Marlowes life, 1593. It was a plague year, and the London theatres all were closed. Therefore Marlowe could not write for the stage, and poetry was his creative outlet. For a poem written in such a dark time, and about such a tragic subject (although the lovers end is actually not shown to us by Marlowe), Marlowes tone is surprisingly light, and the lines are full of a love of humanity and a wonder at the beauty of the world. Particularly the descriptions of Leander and Hero, and the vivid picture of the underwater kingdom of Neptune, are vivid and compelling. The poem has been termed mock-epic because it is so full of humor. Hopkins calls it one of the most deliciously comic poems of Elizabethan literature (literaryencyclopedia.com). Marlowes poem is thought to be unfinished, because the story of Musaeus goes on to tell of the lovers tragic demise. It is possible that Marlowe meant to continue the story (for he introduces characters who are not mentioned again – such as the dwarfish beldame (line 351) and Leanders father), but, in the absence of evidence to the contrary, it is just as likely that Marlowe meant never to continue this poem any further. Since the poems tone is so light and full of humor, it is hard to imagine the subject matter changing so drastically from the joy of young lovers to their deaths. However, Marlowe had already proved that he was capable of writing compellingly about the full range of emotions, so he could have intended to finish the story. The poem as it stands, however, can be judged as a complete work of art. George Chapman divided Marlowes lines, later, in to two sestiads, and composed an additional four to finish the story. Those lines, however, are Chapmans, and differ greatly from Marlowes original work. They are not considered here. The insistence of Leanders feminine beauty, not once but twice in this poem, is seen by some critics as evidence of Marlowes homosexuality. It may well be, but this convention of the allure young men have for other men is evident in the original story, not invented Marlowe. The classical world was much more accustomed to references to homosexuality than the Elizabethan Christian world of Marlowe. He delights in it, however, lingering lovingly on descriptions of Leander (a full forty lines on Leanders description alone, compared with forty-five on Hero, though her description is as much about her dress as her person) and his attractiveness. The importance placed on Leanders attractiveness, however, is more than is usual in poems of this type. It is easy to see how Marlowe may have been putting some of his own feelings into the poem. On the negative side, the courtship of Leander by Neptune is both explicit and disturbing, because Leander is frightened, does not desire the attention, and doesnt exactly know what is happening. He is nearly drowned, and cannot imagine what this god would want from him. Leander shows his sexual ignorance by insisting that he is not a woman. This is not the only instance of his extreme naivetà ©; later, Leander he does not understand what it to be done to consummate his relationship with Hero. This extreme sexual innocence is common in classical poems (such as Daphnis and Chloe) and was considered by the Romans especially to be an interesting subject for a love-poem. This is not a common theme in Elizabethan poetry, so Marlowe took this from Musaeus. The joyous meeting and reunion of the lovers is love-poetry of a particularly effective kind. The emphasis is on the looks in the eyes of the lovers, the words they speak, the embraces they attempt. The realistic touches (such as Leander attempting, by sophistry, to convince Hero to sleep with him) are charming, and remind the reader that these two are not simply iconic lovers from the distant past. Hero and Leander are compelling because their reactions (even the less-than-truthful words of Hero, as she attempts to hold off Leander) are innocent and based on universal human emotions. Marlowe took a story from Greek myths intact, but made the characters believable to an Elizabethan audience.

President Harding essays

President Harding essays The two former presidents Warren G. Harding and Calvin Coolige were alike in some ways and different in others. President Harding was a news paper owner from Ohio. He was chosen as the Rep. candidate after serving as an Ohio senator. Calvin Coolige was the Vice-president at the time of Warren Harding's death. Coolige fished the rest of Harding's term and then was re-elected. President Coolige followed Harding's policies when finishing his term, but after re-election he began to make some of his own. Harding focused on trying to settle the nation back into peace. He tried to ensure this peace by making treaties and disarmament acts. Harding also tried to lower taxes, take care of war veterans, protect farmers, and collect wartime debts owed to the U.S. . However Harding was not prepared to face the huge problems of the presidency. He made the mistake of appointing some of his Ohio friends to high ranking positions. The men he appointed were involved in many scandals and money stealing. Calvin Coolige like Harding was an admirer of American business. They both believed that business should mainly be left alone without government interference. Coolige especially believed business would be less profitable with more regulation. He also believed, unlike Harding, that nothing could be done to help the U.S. farmers. Coolige vetoed many bills designed to help farmers, like the McNary-Haugen bill, by saying "Farmers have never made much money and I don't believe we can do much about it" . These two presidents were also very different when it came to their personalities. Harding was laid back and likable, always playing cards with his friends and smoking cigars. Coolige, on the other hand, was very quite plain and thrifty. He said very little, earning him the nickname "Silent Cal." These two presidents were more different than alike. They shared only a few views and had very differ...

Poverty in the USA Research Paper Example | Topics and Well Written Essays - 750 words - 1

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