Sunday, May 24, 2020
Essay Sample Types and How to Write an Effective One
<h1>Essay Sample Types and How to Write an Effective One</h1><p>There are a wide range of sorts of exposition tests that you can investigate when composing your article. These are on the whole simple to discover and a considerable lot of them have been utilized by others to assist them with their composing aptitudes. This article will talk about probably the most widely recognized ones that you will probably go over when searching for paper tests for school class.</p><p></p><p>This one is genuinely normal and can be found in pretty much any composing manual or book on composing. The paper test is a short section about the subject of the exposition. It furnishes you with the nuts and bolts about the point and causes you begin composing your paper. It ought not be longer than two sentences. Your primary objective is to make it as fascinating as could be expected under the circumstances and to ensure that you spread as much ground as possible.&l t;/p><p></p><p>This is one of the most widely recognized kinds of article tests since it has a lot of data. This is intended to be perused in an article setting. At the point when you are understanding it, this is the place you will need to put a watchword expression or two that assists with raising more insights concerning the theme. You would prefer not to place such a large number of words into every catchphrase, except you additionally would prefer not to detract from the data that you are attempting to pass on. Simply keep it basic and succinct and you will be fine.</p><p></p><p>One of the most well known exposition tests is the examination and assessment area. This kind of article necessitates that you look into a specific subject and afterward offer an input about the theme dependent on your insight into the point. You can likewise utilize the article test as an approach to express a supposition, which is something to be thankful f or. Nonetheless, you ought to consistently be cautious about the sentiments that you state.</p><p></p><p>Another kind of fundamental exposition test is a five section paper. You may have just observed these composed previously however they are exceptionally normal and you can typically discover them on the web. They are ideal for kicking you off when you are initially starting to write.</p><p></p><p>All of these are incredible on the grounds that they are short, simple to peruse and can without much of a stretch be altered to fit into one page. You don't have to stress over spelling or punctuation mistakes. These are ideal for amateurs and assist you with beginning with your composing quickly.</p><p></p><p>These are a portion of the essential article tests that you can use to begin composing a school paper. Some of them require an extra watchword to make it additionally fascinating. Others won't. Simply ensure t hat you read the entirety of the example assignments cautiously and pick one that is proper for the kind of paper that you are writing.</p><p></p><p>You can discover a wide range of strategies that you can use to compose articles for school. One way that you might need to attempt is the paper tests for school class choice that you can discover on the web. A significant number of them are free so this is the best alternative for you to use.</p>
Friday, May 22, 2020
The Secrets of Nail Biting as a College Essay Exposed
<h1>The Secrets of Nail Biting as a College Essay Exposed </h1> <h2>What the In-Crowd Won't Tell You About Nail Biting as a College Essay </h2> <p>When composing this kind of exposition, cooperative person paper, inquire about every single achievable result and ensure that you may sensibly bolster your theory with data on how a particular reason caused a specific impact. Pick something you appreciate discussing, and that is going to make a fascinating read for those affirmations group. Something which is unpleasant to an individual could be delighted in by another person. It's an exhausted buzzword that will likely be met with an exasperated murmur from an individual who has perused a large number of papers which utilize precisely the same methodology. </p> <p>And since that might be an intimidatingly broad inquiry, start little. Additionally, make certain to remember your crowd and ensure that you spread the themes remembered for the bearings. Continuously hold fast to the rules to ensure that you keep on point and inside the term check. On the off chance that your paper subject is incredible and captivating enough, you ought to be able to clarify it effectively and compactly in 1 sentence. </p> <p>The purpose of this examination is to perceive the time and practices where the member participates in the best recurrence of nail gnawing and actualize techniques to bring down the event of the conduct. Universities need to comprehend what the occasion intended to you. Keyser clarifies it is essential that guardians manage the basic purpose behind the conduct that stresses them and manage the explanation. Understudies frequently think just a challenging childhood or genuine mishap can bring about a captivating person. < /p> <p>Optional testing is only one of the manners in which that that could occur. These measures don't ordinarily bring about a perpetual blurring of this conduct. There are a couple of subjective social strategies for the overseeing of kids' practices. In truth, it is an intense conduct to change or treat. </p> <h2>Ruthless Nail Biting as a College Essay Strategies Exploited </h2> <p>On the other side, in the event that you or your child's nail gnawing doesn't seem enthusiastic, and whether it leaves without anyone else, at that point there is positively no compelling reason to watch a doctor or fret about the nail gnawing. Different children lean toward different techniques to stop their nail gnawing propensities. Others may accept that nail gnawing is innocuous. Likewise, there are exceptional nail shines grew particularly to manage nail gnawing. </p> <p>In the occasion the nail gnawing propensity begins when the child is very youthful, it's been accounted for to cause a hole between teeth. Nonetheless, furthermore, it happens to grown-up in U.S.A. Nail gnawing prompts a great deal of negative outcomes which is so hard to dispose of it. Truly it is a disgrace this shrewd rhyme is made unappealing by the entirety of the nail gnawing feelings. </p> <p>There's, normally, a breaking point on the assortment of pages even our absolute best scholars can create with a squeezing cutoff time, however ordinarily, we can fulfill all the customers looking for earnest help. In spite of the way that you pay for schoolwork, we give those alternatives for nothing out of pocket. You'll be stunned the amount you can enhance your absolute first draft when you've recognized what it is you're truly endeavoring to state. Albeit how English isn't your local language may put you at a smidgen of a disservice, you have one favorable positi on over the standard candidate to an American school or college. </p> <p>Provided that you guarantee your child's hands are perfect most existing apart from everything else, he'll be OK. It's additionally basic that you clean your child's hands continually, as before dinners and following play time. Indeed, even alongside the more noteworthy rivalry, the children enter a strategy that has been absolutely changed from the 1 people born after WW2 knew. That may demonstrate a great deal to that particular child. </p> <h2> Top Choices of Nail Biting as a College Essay </h2> <p>Identifying conditions and circumstances in which NB is most likely to happen permits an advisor to build up a theory for the utilization of NB. Request that your family pediatrician determine which treatment is generally proper for your little one. It isn't as simple as it appears. Treatment of NB, by and by, isn't as basic as it shows up. </p> <h2>Nail Biting as a College Essay Options </h2> <p>The shape and style are amazingly natural, and what's more, you're the world-class master on the subject of YOU It has become the subject of your examination each morning since you were sufficiently tall to find in the washroom reflect. It is urgent to comprehend our body doesn't recognize physical and mental dangers. Since its absolutely impossible to comprehend which treatment will carry out the responsibility for your kid except if your attempt it, you may need to do an experimentation approach on the off chance that one doesn't take care of business. A framework which puts its most prominent incentive on the solace with which a young individual can exposeor profess to exposehis internal identity will be to the marvelous advantage of such people. </p> <h2> The Downside Risk of Nail Biting as a College Essay </h2> <p>It is conceivable to likewise discover various limits on our site which will assist you with saving some more cash for future requests or anything you need to spend them on. Universities impart by cell, and you wish to be accessible for all intents and purposes any call. Reaction to each thing can fluctuate from 0 to 2. Utilize the buy adding machine underneath and start! </p>
Tuesday, May 19, 2020
Tips to Help You Create a Sample Essay
Tips to Help You Create a Sample EssayWhen showing theory, the primary thing that will come into view is that you have to turn into an article master and you should know the fundamental thought behind composing a decent paper. Nonetheless, as much as this might be valid, on the off chance that you as of now have your own extraordinary article, you should figure out how to apply your insight to a composing test exposition. Here are a few hints to get you started.The first thing you ought to do is to peruse a few articles on the subject of the paper. By perusing different sources, you will have the option to find out about how to make the best composing tests. The most ideal approach to become familiar with this is to begin with short bits of composing, by perusing short articles and search for subtleties that you will require. The following stage is to discover which parts of the topic are generally imperative to your perusers and to the author, with the goal that you can learn them b efore making an example essay.The next thing that you will need to consider is what is your objective while making an example article? Would you like to get the consideration of your forthcoming bosses or you need to give your understudies the most ideal data they need so as to learn and develop in their vocation? On the off chance that you choose to give your understudies a superior comprehension of the subjects that you will educate in the course, you should have a more extensive view on your work when all is said in done and this may require the presentation of an increasingly broad composing test essay.As you experience the various subjects of the article, you will find that you can without much of a stretch stall every one of the points into its own segment. This should be possible by joining different sentences and subjects into a shorter one sentence outline. By doing this, you will have the option to make the best essay.Now, the following thing that you will need to do is to search for the center thoughts and the principle thought of your article. When you have taken in the entirety of the rudiments of the topic, you will have the option to utilize this data in an example paper. By searching for the center thoughts in the article, you will have the option to fabricate a subject that will be utilized all through the exposition. It might seem like an undeniable methodology, yet it will spare you from the difficulty of composing the entire article by having an unmistakable theme.The last thing that you will need to consider is the structure of the example exposition. You will need to separate the point into a few areas. A few writers compose their papers as short parts, while others have them be a progressively sorted out, successive way. You can even take the general layout of the article and actualize this system into your writing.These are a few hints to utilize while making an example paper. While it might appear to be excessively simple from the star t, these tips will permit you to comprehend the significance of appropriately contemplating a subject.
Monday, May 18, 2020
Political Science 1 midterm exam Essay - 3426 Words
Midterm Exam Section 1: Definition of terms. Authority: the power or right to give orders, make decisions, and enforce obedience. e.g.: In the presidential election, the winning party takes office without a struggle or show of military force because everyone understands the legitimacy of its newly won authority. It is important because the orders made from a government without authority will not be implemented. Power: the political power is the ability to shape and control the political behavior of other and to lead and guide their behavior in the direction desired by the person, group, or institution wielding the political power. e.g.: If person A has political power over B, then A is able to motivate, inspire, incite,â⬠¦show more contentâ⬠¦a. The United States Constitution b. Government Action or policy c. Parties d. Both b and c e. All of the above 3. Which state would be considered a small state in 1787 at the Philadelphia convention? a. Virginia b. New Jersey c. New Mexico d. California e. All of these! Answer: B 4. True or False: In the 2016 general election, the two strongest political parties shall run their standard bearers in a 50 state contest that requires the winner of the contest to achieve 270 electoral college votes on a winner take all, simple plurality basis. (lecture) 5. Which term below means the mental pictures or impressions left of a campaign or candidate during a campaign according to our lecture? a. Primaries b. Exit Polling c. Image d. Message e. Strategy Answer: C 6. True or False: The 2012 general election outcome was clearly decided in favor of president Mitt Romney. He became our first Mormon chief executive. Answer: False 7. In an open primary: a. The citizen must register and declare b. No congress or state government, anarchy exists. c. A constitution is irrelevant and unnecessary.Show MoreRelatedEssay on Pmap 3011 Syllabus2677 Words à |à 11 Pages413-0138 Time: 1:30-2:45 P.M. Fax: (404) 413-0104 Days: Monday/Wednesday E-mail: use gneumark@gsu.edu only. Office hours: Monday: 12:00 to 1:15 P.M. Tuesday: 9:30 to 11:00 A.M. Wednesday: 12:00 to1 1: 15 P.M. Read MoreIntro to Sociology1167 Words à |à 5 Pagesï » ¿Intro to Sociology ââ¬â 1/28 Book: Sidewalk by Dunier Available in NYU Bookstore March 13 ââ¬â Midterm Exam 30% of Grade May 15 ââ¬â Final Exam (8 in the Morning) Courses are central to the idea of concept ideas. Readings and course as whole might test hypothesis like pink Floyd, Another Brick in the Wall (No M/C, small essays). What is a Social Science? Empirical, Systematic, Conceptual. There are other realms that people think like how people believe what a society is; iRead MoreHuman Rights and International Cooperation Development1520 Words à |à 7 Pageswhich is still to be determined- and certain assignments will require understanding the Spanish written language. If you have difficulties use dictionaries, ask your classmates or ask me. Method of Evaluation Theoretical: 50% * Final Exam: 25% * Midterm exam: 10% * Quizzes: 15 % Not every quiz will be previously announced as they are considered a ââ¬Å"predictableâ⬠part of the course, since they will be frequently administered (the number is freely determined by the professor). Quizzes willRead MoreHuman Rights and International Cooperation Development1507 Words à |à 7 Pageswhich is still to be determined- and certain assignments will require understanding the Spanish written language. If you have difficulties use dictionaries, ask your classmates or ask me. Method of Evaluation Theoretical: 50% * Final Exam: 25% * Midterm exam: 10% * Quizzes: 15 % Not every quiz will be previously announced as they are considered a ââ¬Å"predictableâ⬠part of the course, since they will be frequently administered (the number is freely determined by the professor). Quizzes willRead MoreThe Grizzly Bear Lodge4225 Words à |à 17 PagesCourse Hero has millions of student submitted documents similar to the one below including study guides, practice problems, reference materials, practice exams, textbook help and tutor support. Grizzly the Bear Lodge Case Study Discuss how Rudy and Diane can use feed forward, concurrent, and feedback controls both nowandinthefutureattheGrizzlyBearLodgetoensuretheirguestssat isfaction. Feed Forward: Feed forward is really like preventative control. Rudy and Diane should implement plans forRead MoreEssay on PSCI 150 Fall 2014 Syllabus 1 2018 Words à |à 9 PagesPOLITICAL SCIENCE 150: INTRODUCTION TO INTERNATIONAL RELATIONS UNIVERSITY OF PENNSYLVANIA Fall 2014 Mondays and Wednesdays 10am Stiteler Hall B6 Office Hours: Mondays 1:30-3:30pm or by appointment Professor Jessica Stanton Office: Stiteler Hall 214 Phone: (215) 898-7646 Email: jstan@sas.upenn.edu HEAD TEACHING ASSISTANT Ruolin Su suruolin@sas.upenn.edu TEACHING ASSISTANTS Julia Cramer Patrick Oââ¬â¢Halloran Javier Revelo-Rebolledo Jeremy Springman cramerju@sas.upenn.edu pohal@sas.upenn.edu jrev@sasRead MoreMgt3610 Baruch Outline2686 Words à |à 11 PagesAssignment Drop Box in BlackboardExercises 11.4, 11.5, 11.8 | 10/7 | No classes scheduled | | | 10/14 | â⬠¢ Managing Capacity and Demand (contââ¬â¢d): Discussion of Solutions to Homework ExercisesMidterm Review | Ch 11 | Catch-up; Review | 10/21 | Midterm | Ch 1-11 | | 10/28 | â⬠¢ Managing Waiting Linesâ⬠¢ Capacity Planning and Queuing Models | Ch 12Ch 16 | Due for Fri 11/4 by class time into Assignment Drop Box in BlackboardChapter 12 Case: Eyeââ¬â¢ll be Seeing YouExercise 12.1Exercises 16.5, 16.7 | 11/4Read MoreStructural Functionalism Approach to Political Science3672 Words à |à 15 PagesTO POLITICAL SCIENCE Fall 2003 Professor Marc Ross Overview. What is politics and how do political scientists study it? If this question were asked about one of the natural sciences, students would be given a short definition, examples of key problems it addresses, and an overview of the methods employed in the field. Political science, however, cannot offer a clear single answer. Rather, political scientists study politics in a wide range of settings and in a variety of ways. Among political scientistsRead MoreDeviant Behavior Essay1792 Words à |à 8 Pages------------------------------------------------- Mid Term Exam SOC323 ââ¬â Deviant Behavior Week 4 Daniel Frey March 31, 2012 Patricia Case ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- The Midterm Exam consists of 5 essay questions taken from Modules 1-4. Each essay should be 250-500 words. The Midterm Examination will be completed during ModuleRead MoreInternational Accounting4701 Words à |à 19 PagesGaining an entry-level knowledge of international financial reporting standards (IFRS) and how IFRS differs from US GAAP. Grades will be determined as follows: 1. Midterm exam 20 possible points 2. Homework collection 15 possible points 3. Participation 15 possible points 4. Group project 15 possible points 5. Final exam 35 possible points NOTE: I assume that you should investââ¬âat a minimumââ¬âthree hours of time outside of class for every credit hour in class. Thus, for this
Friday, May 15, 2020
Economics Essay Topics For Easy Understanding
<h1>Economics Essay Topics For Easy Understanding</h1><p>Economists love the financial aspects paper points, as they can assist understudies with showing signs of improvement handle of financial aspects and get a grip of its numerous applications. It is useful to have the option to clarify an issue in the least difficult terms, thus any subjects on financial aspects will be profoundly effective.</p><p></p><p>The sort of market analysts that can assist you with your Economics exposition theme will be the individuals who have earned their doctorate in Economics or PhD from Harvard. These are the individuals who have dedicated their whole lives to the investigation of financial matters. This makes them experts, and it implies that they comprehend what they are discussing. You ought to have the option to go to Harvard and request their help.</p><p></p><p>There are numerous other acceptable decisions, yet these are unquesti onably the most well-known. The issues emerge when you are approached to compose a brief however luxuriously nitty gritty paper. Luckily, there are not the same number of issues on this end, yet there are similarly the same number of elements to consider, and the key is to discover a thought that bodes well to you.</p><p></p><p>The educational program and strategies for instructing are changing, and therefore, so are the manners by which understudies these days study, learn, and apply financial matters. This is the motivation behind why you have to comprehend what it is that you are expounding on, and what will sound good to your audience.</p><p></p><p>Many great possibility for these sorts of subjects are the current monetary emergencies. They are extremely hard to make sense of, thus in the event that you can compose an exposition on this, you will find that you show signs of improvement marks.</p><p></p><p>Th e ongoing monetary emergency has exhibited how financial matters can have applications in various fields. It is a decent method to get into financial aspects as an undergrad, and it likewise shows that financial matters is a significant subject. It likewise shows that in the event that you don't contemplate financial aspects in school, you should keep on examining it, as it is a basic piece of regular life.</p><p></p><p>It additionally shows that as the current monetary circumstance changes, and as new ones emerge, financial conditions change, as well. So despite the fact that the gracefully and request of specific products are comparable, and despite the fact that the economy is a free market, things will change with time. Along these lines, your theme may need to change.</p><p></p><p>There are other financial article subjects, and you should take a gander at all of the conceivable outcomes. Some will be simpler to handle than others, yet it is essential to remember that you have to concoct thoughts that you can identify with, and that you can consider them. On the off chance that you realize how to do this, you will utilize financial matters article topics.</p>
Monday, May 11, 2020
Choose Your AP Literature Essay Samples Well
<h1>Choose Your AP Literature Essay Samples Well</h1><p>There are various sorts of AP Literature papers and you have to pick the correct ones relying upon your group. You have to show a decent information on the writing and what will the test content be about.</p><p></p><p>Some AP understudies frequently overlook that they have to realize what sort of themes the class is being instructed on. The material ought to be genuine simple for you to comprehend, which is the reason you have to look at some AP Literature test articles. Perusing a great deal of writing can assist you with choosing if the point is reasonable for you.</p><p></p><p>For model, in English classes, the writing for this class is being instructed regarding the matter of affection. Ordinarily understudies will be approached to compose a paper on affection between two individuals or by gatherings of individuals. Both love sonnets and various sorts of writi ng that portray love are used.</p><p></p><p>A incredible artistic example will mention to you what you have to do. Attempt to choose which one meets your requirements the best. You have to choose whether you are going to utilize one or the other.</p><p></p><p>When two individuals are in a composing gathering, they have to make a gathering love sonnet. For this situation, the essayist is approached to utilize their own words, not duplicated from other sources.</p><p></p><p>Poems portraying various sorts of adoration between individuals will be given to the class. This will assist you with choosing if you need to take one of these verse tests as your own article. In the event that you do, at that point you have to investigate the various sorts of books that have been composed so you can pick a sonnet that speaks to your own composing style.</p><p></p><p>Even on the off chance that you utili ze one of these examples, it won't be right in the event that you don't look at it for proficient editing. Along these lines, you have to focus on all the pieces of the exposition to guarantee that the educator has endorsed the work. You additionally need to offer them your inquiries so they can response it for you.</p><p></p><p>The educator will expect that you are keeping the guidelines of the exposition. The understudy who is experiencing difficulty will be addressed. This is the thing that makes AP article composing so enjoyable.</p>
Wednesday, May 6, 2020
North And South By Elizabeth Cleghorn - 1128 Words
Welcome, welcome! Come one, come all to Aidanââ¬â¢s Amazing Writing Emporium! The reason for this piece is to compare and contrast fiction and nonfiction writings from a selected time period. The time period I chose was the Industrial Revolution. The Industrial Revolution was when societies went from making everything by hand to using machines and factories. It was a huge leap in human achievement and helped businesses make a lot more money than they used to, but also forced lower class people to work long hours in factories to produce goods. For the fiction writings, I chose the book North and South by Elizabeth Cleghorn and the short story ââ¬Å"Life in the Industrial Revolution by someone with the online username of PukaMaseillaise. Theyâ⬠¦show more contentâ⬠¦Thirdly is the setting of each writing. Life in the Industrial Revolution takes place in a poor town and dangerous factories, while North and South focuses on the life of a lower class girl who lives in a quiet to wn at first and then moves to the city but does not work in a factory. From LIR is this text quote: We were forced to move to the city and work in a factory, where we tend machines all day long until the day is over... In LIR, the narrator lives in a hut with many others and attends a factory six days a week with very long hours to work and earn money. Next is the fiction to nonfiction section. For my nonfiction books I chose The World for a Shilling: How the Great Exhibition of 1851 Shaped a Nation by Michael Leapman, The Most Powerful Idea in the World: A Story of Steam, Industry, and Invention by William Rosen, and The Victorian Internet: The Remarkable Story of the Telegraph and the Nineteenth Century s On-line Pioneers by Tom Standage. These books also compare and contrast in some ways. Firstly, the use of steam engines. LIR and Most Powerful Idea both include steam engines and how they worked in factories. (Youââ¬â¢re going to be hearing the words ââ¬Å"steam engineâ⬠a lot in this essay.) Second, are the ââ¬Å"specificsâ⬠of the steam engine use. In LIR, the steam engine is used to run machines in factories where people tend to them to make money,
Capital Gain & Fringe Benefit Tax
Questions: Case Study 1: Capital Gains Tax. Case Study 2: Fringe Benefits Tax. Answers: Case Study 1: Capital Gain or loss Capital gain is defined as capital in process and acquisition cost given by the capital holder. We can calculate the capital by the well known method, in which number one is known as Discount method. Discount method is applicable when history of transaction is at least twelve month old. The second method is Indexation method which is applicable when assets acquisition done before 21st September and held for more than twelve month. The last one is residual method in which, we are calculating the capital gain when transaction history of less than 12 month. Therefore, at any condition we will apply the for calculation will come under this three tools. Some of the items are exempted from gain on sale of capitals assets these are The property bought before 20th September 1985 which is further stated as Any kind of assets which cost is less than $500. If we are selling family residential house, then this gain will have exempted. If we are reimbursing some amount by selling our asset particularly for remedy for illness, then this kind of asset will come under exemption Selling of our own vehicle will be exempted under this tax. Removing and carrying forward of the losses due to gain of capital Capital loss (Long term): The is thumb rule for asset capitalization that, if there is any loss in long term capital then it can be waived against only by long term capital, if there is no gain for adjustment in the current year it can be carried forward to next year of assessment and can be settled only against Long term capital loss. Capita loss (short term) The is thumb rule for asset capitalization that, short term capital loss can be settled against long term capital gain of assets, if there is no gain for adjustment in the current year it can be carried forward to subsequent next year Assessment years and set off against both short term Gain and long term gain. Condition (a) It is very clear that Mr. Dave Solomon, who residing in his two story building for last 30 years going for sale now, the cost of purchasing this asset was $ 70,000, the sale happened for $ 8,50,000 on date of 27th June of the present tax year. The residential building sale was organized through auction. The buyer paid him $ 8,50,00 as an advance for buying the house, but due to some unavoidable circumstances he is not able to pay rest of the money. In such condition there is rule of money forfeiting for i.e. advance money cannot be returned, therefore, finally there is profit of $85000 for Dave Solomon. We can calculate the asset is given below Condition (b) There was a painting which date of purchase was 20th September, 1985 for $ 15,000 was and finally it was sold for 1,25,000 Condition (c) The Sale of luxurious motor cruiser which was happened 1st June for $ 60,000 and this was purchased in 2004 for $ 1,10, 000. This was sold to local boat broker on that area Condition (d)) As mentioned in the case study the selling of parcel of equity occurred which was of newly listed mining company on 10th of January of the current year at the cost of $75,000. He sold these shares on 05th of June of the current year for $80,000. During purchase these shares he borrowed a loan of $ 70,000 and paid interest on the loan of $5,000. In addition of these he has also given money for brokerage of share as $750 and also stamp duty paid by Dave Solomon for $ 250. There is a rule for income tax is that interest of loan is not included in the tax. Therefore, he is not liable to pay tax for interest part (Seidman, 2003). Overall calculation for asset As per given the detail calculated above, tax return of Mr. Dave shows that capital loss of $ 10,000 from the sale of shares, therefore, this can be adjusted with current year long term capital gain Therefore, Net Capital gain in long term = $ 1, 04,961 - $10,000 = $ 94,961 Solution (1b) Net Capital gain is the sum of all gain arrived from sale from sale of capital asset subtracting loss in sale of capital assets, in this all losses of the capital assets is subtracted which also included loss on sale of capital from previous years as well. In other meaning of this the tax on capital gain is tax which similar to gain occurred due to sale of asset and therefore, tax should be given for gain happened on sale of capital asset in the same year in which income has happened in which sale happened. Looking forward with given condition, Mr. Dave have gain on sale of assets in the same income year in which sale happened. Therefore, Mr. Dove has earned profit on sale of asset. So finally we can say that he can contribute to his superannuation fund. For doing this Mr. Dave al already maintained records of respective transaction which was happened during all the above stated process, for example, interest on loan, purchase receipts, fees for legal work, cost occurred in mitigatio n of fees, and also record of brokerage paid on shares. (Peter 2016). Solution (1c) As per the above capital analysis, Net loss in capital is sum of all loss arises from sale of capital asset which includes loss from previous year, as per rule stated in condition (a) Mr. Dave cannot normalize his capital loss from other source of income but it can be carried forward for next years and deduct it from capital gain arrived in next years. Capital loss can be carry forward for indefinite periods if necessary. Mr. Dave does not able to choose not to normalize the losses against any capital gain however they can deduct such loss as per their choice with gain of capital. If Mr. Dave is not having profit in gain of capital, then he has to sell more of his assets or acquire loan so that he can contribute to his personal superannuation fund and then buy a rented city apartment and withdraw tax free amount from his personal superannuation fund once he attains the age of 60 in august of next year. (learn.nab.com, 2016). Case Study 2: Fringe Benefit Tax. First of all, I have to summarize all the things which is given in second part of assignment Section (i) There was a manufacturer of bathtub its name is Periwinkle Pty ltd. This company provided a car to the Emma who is employee of this company and usually in regular journey for company purpose, but use of car is not limited to company purpose, this car is given by company and used for personal purpose also. The car was purchased by company at the cost of $ 33000 on 1st of May 2015. The journey of Emma taken place about 10,000 km, during the period 1st May 2015 to 31st March 2016. There was maintenance cost incurred in car which is $ 550 and this was later given by company. AT one point of time the car was kept at airport. The duration of car parking was about 10 days at airport. Further, the car was given for maintenance and not used for about 5 days. A loan of $ 500000 was given to Emma by the company on the date of 1st September 2015 at a lower interest rate of 4.45%. By using this amount Emma procured a holiday home at the cost of $ 4, 50,000 and the balance amount was given to her husband for the purpose of buying share in Telstra. One more thing happened in 2015 is that she has taken a bathtub from company Periwinkle Pty ltd. At the cost of $1300. The cost incurred for manufacturing this bathtub was around $ 700 and this company selling this bathtub at the cost of $2600. Fringe Benefit Tax The employer is liable to pay fringe benefit tax for their employee, if they have given facility either at no coast or at the lower cost from the market rate at it should be non-cash benefit given by the employer. If employee used this facility for personal purpose in this condition employee is also liable to pay fringe benefit tax There is some exemption given by the government in fringe benefit tax If the benefit given by the company costs less than $300 Employees is being transferred to some new place If house allowance provided and this house is situated at far from people place. Loans given by the company which is not considered for FBT Cost incurred in relation to companys work If the car used by employee for work purpose and this car is provided by the company. These are the details of fringe benefit tax This Tax is liable on Car parking, Property and Residual, Car, Loan, Payment of Expense, Housing, Airline, transport, The definition of Fringe benefit tax includes car as a wagon of station or any vehicle used to carry goods on net weight of less than one tons or any vehicle used to carry less than nine passengers. But when the car is used for personal purpose i.e. and such benefit given by the employer to the employee fill comes under fringe benefit and hence tax will be calculated on such benefit. If the car by the company is provided for the period of less than three month then it will not be considered as that employee is holding car and fringe benefit tax is not be computed. As per the condition given is case study the car which used by Emma comes under the definition of fringe benefit tax. Therefore, car provided by the company comes under the law of fringe benefit tax. Another thing is that car is also used for private purpose, and there is a rule that if the car is not at the premises of the employer and is given to employee for private use and the car is parked at the premises of the employee. The car for the purpose of maintenance is being considered as out of the rule of fringe benefit act. (Roger T, 2013) There are two methods of calculating the fringe benefit tax Cost Basis method By Applying Statutory formula (Fredrick, 2008) In this scenario we have to note that car was not used for 5 days when it was given for repairing but car parking to the airport will be considered as car used by Emma for that 10 days. If car key is submitted by Emma to the employer, then these days are not considered as total days for fringe benefit tax. The total running of car is about 15000 km. Consideration of loan provided by Periwinkle at low interest rate It is a general rule that whenever, loan is given to the employee at a lower interest rate, then it will attract fringe benefit tax. As the given condition load is given at the rate of 4.45% which lower than the market rate which 5.95%. Fringe benefit tax for loan is 5,00,000* 1.50% = $7,500 But as given in case study, $450000 were used for buying a house and balance amount is transferred for purchase of equity to her husband. But amount used by Emma for house purchase is $450000, in this condition tax will remain same as $7500 Section (ii) If the total amount is being used by Emma, then fringe benefit tax will be calculated by this method Relaxation in debt for the case of fringe benefit tax AS given in case study, the purchase of companys product (bathtub) was taken place at $ 1300, usually this was sold at $ 2600. Therefore, the difference in i.e. $2600 - $1300 comes and then Emma is liable for fringe benefit tax. 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