Starbucks in Mihaylo Hall Essay Example | Topics and Well Written Essays - 1000 words

Starbucks in Mihaylo Hall - Essay Example The Starbucks nearness to the understudy study relax gives the understudies various choices while reading for those unpleasant tests and reports. Not at all like different Starbucks establishments which are situated in business regions, this specific branch is situated inside the Mihaylo Hall College of Economics and Business Building at CSUF. Along these lines it doesn't have a similar look or feel as the average Starbucks branches situated off grounds. In any case, this specific Starbucks branch doesn't provide food only to the understudy assortment of CSUF. The coffeehouse has an open passageway confronting the road too. Starbucks profits by being situated inside the most up to date expanding nearby, Mihaylo Hall, which additionally gloats of a recently opened examination relax zone found a stones discard from the bistro. ( â€Å"Spotlight: Mihalylo Hall† )Students specifically, advantage from having this specific Starbucks branch nearby as they are guaranteed of physical security and insurance since they don't need to leave the tied down region of the school grounds to get an Espresso any longer. As opposed to general conclusion, understudies don't go to Starbucks on the grounds that it is the most recent prevailing fashion nearby. Nor would they simply like to streak around their money by flaunting their originator espresso drinks. On account of the tranquil and loosening up inside structure of Starbucks, it has really gotten one of the incredible spots to go on the off chance that you need to genuinely concentrate yet can't do so due to all the exercises going on in the apartments. At Starbucks, one can kick back and unwind and appreciate the calm environmental factors being delighted in by different understudies also. Despite the fact that the understudy study relax likewise offers a similar kind of learning well disposed condition, there is only something about learning at Starbucks that makes it an increasingly favorable zone to peruse the investigation materials in. Which is likely why there is normal traffic between the two regions during when the café is open. Not at all like the examination relax,

Insufficient information in research topic Essay Example

Deficient data in look into point Paper When you acquire a request marked compose my examination paper what is your first response? The most reasonable activity is to contact the client. You need more data to have the option to process their solicitation. You have to know whether compose my examination paper is an open research paper as far as the decision of the proposition explanation or whether the client mistakenly discarded this data. The client needs to clarify if there are extraordinary guidelines regarding arranging, reference styles or limitation on the age of the reference materials. The client needs to state when they hope to get the draft paper and accordingly the last paper. You have to go into a concurrence with the client on the charges, the methods for installment just as when the installment is expected. To what extent ought to be the paper and what does the client truly hope to be caught regarding the substance? They have to tell you the degree of composing for which the paper relates. Is it an undergrad paper or is it a PhD thesis. This will likewise assist you with choosing the work force who will deal with the request. We will compose a custom article test on Insufficient data in inquire about theme explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Insufficient data in explore subject explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Insufficient data in look into point explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer It is more than clear that compose my exploration paper is a deficient data in investigate theme which doesnt permit the author to continue with task and begin composing. You have no point to compose on and no information on what is anticipated from you. You have no seat mark as far as client desires against which to evaluate your advancement. Accumulate however much data as could be expected and guarantee you are at standard with the client regarding what they expect of the last item. You need additionally to trade contacts to guarantee you stay in contact for interview and providing details regarding progress. Until every one of these issues are resolved, don't continue to composing.

Strategy Playlist Reflect

Strategy Playlist Reflect Strategy Name: Self-Assessment Scale Providing students with a set of criteria for assessing their learning builds self-awareness and encourages reflection. View Resource What Is It? A self-assessment scale is a set of criteria that students use to reflect on their level of understanding at the end of a lesson. Students become more self-aware as a result of using this criteria, and that awareness supports them to take ownership over their learning and identify their next steps. After using the self-assessment scale, students are able to articulate if they are lost and need more instruction, if they need additional practice or if they feel confident that they have mastered the material. Why Is It Important? Research shows that when students are provided with consistent opportunities to engage in self-assessment strategies they are more likely to believe that they can impact their own learning, and they are less likely to attribute their academic success to luck or unknown variables (British Journal of Education Psychology). When teachers take ownership over their learning, and develop self-awareness, they can use that knowledge and understanding in order to take action. If a student finishes a lesson and doesn’t stop and think about how it went, and how well he understood the material, then the student is less likely to initiate the actions necessary to master that material. Self-assessment strategies provide a framework that students can use to better understand their learning. How Can You Make It Happen? Consider incorporating a self-assessment scale into your classroom routines and procedures. The more practice and exposure that your students have to the self-assessment scale, the more intuitive the process will become. Many teachers use this strategy after they teach new material because it helps them identify their next steps, whether those are reteaching, providing additional practice or supporting students with modifications or extensions. When Can You Use It? This strategy works best when you are teaching your students new material and they have had some practice. Students’ responses to help you identify if you need to re-teach, provide students with additional practice, or if your students feel confident about the material and are ready to move on. The scale is meant to be used frequently during a teaching unit so students are able to see what parts of the material they need more practice with and what parts of the material they feel most confident about. Many teachers adopt the self-assessment scale as a daily practice of consistent routine and procedure that students come to expect as part of their learning process. How Can You Manage It? Many students may not be used to self-assessing their learning. They might look to you to tell them what criteria to select and to identify their next steps. When you introduce the criteria, model the process for students and make your thinking visible using an example from your own learning. Strive to create a classroom culture where students feel safe and comfortable honestly identifying if they need help or if they felt like the lesson was unclear. When students begin to recognize that learning is a process that includes confusion, hard work, and failure at times, they will feel more comfortable self-assessing honestly. To make the criteria more approachable, consider engaging in a whole class discussion where you unpack what a student may feel like or student like at each level. Some teachers find it helpful to create several scenarios and then ask the students to work together in small groups or as a whole class to determine what criteria best fits that scenario. This works well because the students begin using the criteria in low-stakes hypothetical situations, and then there is a gradual release to using it themselves. How Can You Stretch Students’ Thinking? Consider involving students in the process of crafting the criteria rather than determining the criteria and giving it to them directly. Students feel more ownership over the self-assessment process when they are involved from the beginning. This works especially well with older students, but can be equally successful in upper elementary classrooms. How Can You Modify And Support Students? For students who are having difficulty selecting criteria independently, it can be helpful to provide them with a word bank of phrases that relate to the particular lesson that was taught. This helps them identify specifically what aspect of the lesson they need more help with or they felt successful with. See the example below. Strategy Name: 3-2-1 Reflection Providing students with a framework for reflection helps them organize their thoughts and synthesize their learnings. View Resource What Is It? The 3-2-1 Reflection is a framework your students can use to reflect on their learning, synthesize their learning, and also identify which part of the material was confusing or they want to circle back to. This framework can be modified in a variety of ways depending on what information you hope to gather from students and what components you’d like them to reflect on. Why Is It Important? Research shows that when students are provided with consistent opportunities to engage in self-assessment strategies they are more likely to believe that they can impact their own learning, and they are less likely to attribute their academic success to luck or unknown variables (British Journal of Education Psychology). When teachers take ownership over their learning, and develop self-awareness, they can use that knowledge and understanding in order to take action. If a student finishes a lesson and doesn’t stop and think about how it went, and how well he understood the material, then the student is less likely to initiate the actions necessary to master that material. Self-assessment strategies provide a framework that students can use to better understand their learning. How Can You Make It Happen? If Exit Tickets are part of your classroom routines and procedures, consider integrating the 3-2-1 framework into the Exit Ticket. As part of your planning, identify what lessons lend themselves to providing students with an opportunity to use this framework. You can also consider assigning the framework as homework and beginning your next class by asking students to turn and talk to their elbow partner and share their reflection or ask students to volunteer and engage in a whole class reflection. When Can You Use It? Because the 3-2-1 is a reflection framework, it is most useful at the end of a unit, project, lesson or class. It is designed to support students to both synthesize their learnings, and consider questions that they have and want to follow up on. Like many other reflection protocols, students take ownership over their learning and understand what next steps they need to take in order to get their question answered. How Can You Manage It? Set clear expectations for your students around how much time they will have to complete their reflection, and what your goal is for their written output. How Can You Stretch Students’ Thinking? Challenge students to come up with their own 3-2-1 reflection frames. This can work especially well when students are working in small groups or on a project. Come up with different versions yourself so that students don’t repeat the same responses, but are challenged to reflect in different ways. How Can You Modify And Support Students? Consider providing students with sentence starters to scaffold the 3-2-1 reflection process. You may found that some of your students have trouble starting. Sentence starters will provide them with a starting point and get them writing. Here are some examples: Three ideas I learned in class were_______. I can use these ideas by doing ___________ and ____________. What confused me most in class was __________. Strategy Name: Glows and Grows a framework for both reflection and feedback that supports celebration of success and recognition or areas for improvement. View Resource What Is It? Glows and Grows is a framework to support students to both reflect, and also provide meaningful and actionable feedback. Students can give themselves glows and grows, and they can also give each other glows and grows. Why Is It Important? Learning how to give and receive constructive feedback is an important 21st Century skill. Students often aren't sure how to make their feedback actionable or what steps to take after they have received feedback. This provides them with a framework that makes the process more transparent. How Can You Make It Happen? Is there are particular project coming up where students could use Glows and Grows to provide each other with feedback? Do you have a unit where you want students to both give and receive feedback? Look at your curriculum map and upcoming plans and identify the best time to try this strategy. After you have tried it once, you will have a better sense of how it went, and what scaffolds you might need to put in place to continue using it more consistently. Don’t forget to ask your students for feedback so you can refine the strategy and make it work best for you and for them. When Can You Use It? Glows and Grows works especially well at the end of a learning experience, especially a project or unit that students have spent a lot of time on. Many teachers use it for peer editing to support students to give each other meaningful feedback about their writing, and also identify goals for their work moving forward. Others use it for grading and comments and will consistently provide Glow and Grows feedback for their students as both a formative and summative assessment. How Can You Manage It? Provide students with exemplars. Have a conversation with your class about which completed Glows and Grows show meaningful reflection. This conversation will make your expectations for this process clear and it will also provide concrete examples for your students, which will help them if they have difficulty getting started or they get stuck. Consider posting the exemplars on your LMS or on your classroom walls so you can direct students to them when they need help or get off task. To make the criteria more approachable, consider engaging in a whole class discussion where you unpack what a student may feel like or student like at each level. Some teachers find it helpful to create several scenarios and then ask the students to work together in small groups or as a whole class to determine what criteria best fits that scenario. This works well because the students begin using the criteria in low-stakes hypothetical situations, and then there is a gradual release to using it themselves. How Can You Stretch Students’ Thinking? Provide an extension for students, and encourage them to follow up their Glow and Grow process with goal setting. You can check out this SMART Goal worksheet to support your students to make their reflection actionable. How Can You Modify And Support Students? Consider sitting with a small group of students and guiding them through this process. You can ask clarifying questions, and build on their ideas. You can also conference with individual students or small groups and help them be more specific and further develop their Glows and Grows. Strategy Name: Daily Standup Support students to take initiative by identifying what they did yesterday, what they will do today, and what help they need to be successful. View Resource What Is It? The Daily Standup is a process that many businesses use in order to support employees to be successful as they work to complete a project. This strategy can also apply to your classroom. If you are working on a project and students have both short and long term deadlines, engaging them in a daily standup can keep them organized and on track. You can have students stand up and answer the three questions or you can also consider having students write them down. Either way, in order to answer the questions students need to be accountable and self-directed. Why Is It Important? Once they start working,  students will not have a boss who is necessarily telling them what to do or asking them if they need help. It is important for students to learn how to ask for help, how to meet deadlines, and how to understand what they are accountable for. How Can You Make It Happen? Consider providing students with a graphic organizer that has the three questions and space to write their answers. You may want to also create an anchor chart in your classroom so that students can easily access the questions if students are going to share orally in class. When Can You Use It? This strategy works well when students are working on projects, but it can also be used as a daily reflection practice that students complete when they first enter your classroom. How Can You Manage It? Model the process for your students, and consider setting word length or time requirements so this process doesn’t take too much time. It is meant to be a quick way for everyone to check in, share their status and ask for help if they need it. If you have students write it down, consider collecting their organizers and writing back to them. You can provide positive encouragement, and also suggest how they can get the help that they need to be successful. How Can You Stretch Students’ Thinking? Consider putting students in charge of facilitating the process. This works especially well with older students. You could compile a schedule identifying which student is in charge which week. Ask students to take initiative and help other students if they are able to do so. How Can You Modify And Support Students? Model this process for your students, especially when you first start this process. Considering starting with one question and then adding another until you work your way up to all three. Strategy Name: Checklists Support your students to hold themselves accountable for their work and behavior in class by providing them with a checklist. View Resource What Is It? Academic, work habits, and behavior checklists make your expectations clear to students and provide them with the opportunity to take ownership over their work. Why Is It Important? In order for students to become more independent, we need to give them the tools to be successful, but also provide them with opportunities to be accountable for those expectations. We are also teaching students a valuable skill, which is organizing and prioritizing your responsibilities so you meet deadlines. How Can You Make It Happen? Decide what type of checklist you’d like your students to use. Do you want to provide them with a list of academic assignments? Do you want to provide them with a list of behaviors or actions? Create the checklist and have students place it on their desk or in their academic planner. When Can You Use It? You can use checklists during class projects, for the assignments in a unit, for class or individual goals. The possibilities are endless. How Can You Manage It? It is very important that you collect students checklists and provide them feedback. They will not take the assignment seriously if they aren’t held accountable for it. How Can You Stretch Students’ Thinking? Encourage students to come up with their own checklists rather than providing the checklist for them. This challenges students to determine what their do to list is, and how to prioritize what they tackle first. How Can You Modify And Support Students? Start with shorter checklists so that you don’t overwhelm students and they experience success with the process. Include due dates and other important information on the checklist, and help your students determine how to prioritize their list of tasks. FutureFit RF ? The strategies in this playlist represent different teaching moves that you can incorporate into your existing instructional routines and procedures. Each strategy is designed to support students with an opportunity to reflect on their learning, and by doing so, build self-awareness and determine their next step and take ownership over their work. Grades 1 | 8 TYPE: Lesson Plans (1,036) Teaching Strategies Curriculum Planning (502)

Illegal Immigration Should Not Be Illegal - 1722 Words

Every year there are around the same amount of immigrants entering the United States from Mexico as there are tourists. However, there is a difference; immigrants tend to be illegal unlike tourists and their passports. Ever since the United States offered what was said to be a new life for immigrants, they have been showing up illegally. There has been the same amount of opportunities as there are obstacles to overcome. Immigration at the U.S. and Mexican border has been a hot topic for decades now. Illegal immigration has not completely shown positive or negative effects on the economy, but more of a combination of the two. Illegal immigrants come to the U.S. to seek for better jobs, they tend to accept any job they are offered. For†¦show more content†¦This also includes the fact that aliens work higher than the maximum hours. However, the employer and the illegal immigrant must agree on a contract so the employer does not have to pay for the income or pay taxes. In America, businesses get â€Å"cheap work† benefiting themselves economically speaking, and illegal immigrants need of money makes this happen. Working as a maid, mowing lawns, farming, washing dishes in a restaurant or a hotel are a few examples of what illegal immigrants work as. These jobs are paid below the minimum wage. People don’t worry about having to clean their house because if they are part of the upper class then they can easily hire an illegal immigrant that will do it for about anything in return. According to Victor Davis Hanson from the NationalReview, he said â€Å"[. . .] the member of the blue-state elite envisions himself not as an exploiter of cheap labor, but rather more as a benefactor of the greater social good.† This is basically saying that the â€Å"Blue-state elite member,† (the upper class person) is not admitting that he does not take advantage of illegal immigrants working for little money, instead he is gaining benefits because of it. Upper class men are able to save money on such maids and others. Not only is this good from an individuals economical view, but for everyone socially. This is a way

Importance of Monitoring Team Performance Free Essay Example, 1250 words

For increasing the team s productivity, the team leader will try to solve different problems that the team is facing with the help of team members. The company will analyse the problems of these employees of which the productivity of the team is decreasing. The firm will then provide effective solutions according to their need and satisfaction. Some major steps are involved in planning and allocating work successfully for growth and development of the company. At first, the opportunity is analyzed. Then the definite aim is identified from that opportunity which will help the organization for achieving its goal and objectives. After different options are explored, these arise for implementing the aim into practice. Among many different options, the best option is selected which is most suitable for the company and can be undertaken by using companies resources. Then detailed planning and analysis are made based on this option. The option is evaluated from different perspective for ha ving a concrete idea about its effectiveness. After all this analysis a plan is implemented by an organization. Allocating work to the employees depends on their set skills, the projects they are working, their job role and functions. We will write a custom essay sample on Importance of Monitoring Team Performance or any topic specifically for you Only $17.96 $11.86/page On the basis of those functions, works are allocated for fulfilling different objectives of teams. First, the company decided the best possible way to distribute the tasks and responsibilities to the team members according to their functions and individual objectives.

Book Review on Sanchar Mimamsa Free Essays

Book: Sanchar Mimamsa Author: Nirmala Mani Adhikary Publication: Media Educators Association of Nepal Pages: 33 Date of publication: 2068(2011 AD) â€Å"Sanchar Mimamsa† composed by Nirmala Mani Adhikary puts forth communication Studies and process from the perspectives of vaidika Hindu amid western theories and models of communication. The book brings to light,’Sadharanikaran theory and model as per propounded by Adhikary himself. It is quite unique and interesting, reading theories in verses. We will write a custom essay sample on Book Review on Sanchar Mimamsa or any similar topic only for you Order Now The theory and model have been described in Jhyaure laya. We all know, communication was an indispensible practice since we came into an existence. Though unfortunately and fortunately, it was twentieth century, a communication study was accounted as a discipline. Communication studies though, are rooted back to ages back, according to the Vedic Hindu perspective. Sadharanikaran is rooted back to 4th BC. The theory was illumined once again after J. S Yadava and I. P Tiwari brought Sadharanikaran into limelight around 1980s. Adhikary, who continued his research on the theory, came up with a model in 2003. Sanchar Mimamsa’ is all about Sadharanikaran and its elements and goal of attaining sahridayata, ultimate goal on Sadharanikaran process. Sadharanikaran as a process is an asymmetrical process, where senders and receivers become sahridayas, directed to attain sahridayata, thus establishing mutual understanding between them. Sahridayata as a concept is a state of â€Å"common orientation, commonality or oneness† where senders a nd receivers’ ultimate goal is to make Sadharanikaran process successful or to become one in communication process. Sanchar Mimamsa is classified into 3 parts while verses are divided into 5 parts. First one puts forth the possibility of getting problem solved. Through communications, not merely human, also animals and other creatures involve in communication in pursuance of life and peace. Second part affirms the significance of theories and model in communication studies. Unfortunately, the world’s walking on merely western theories and models instead of executing one’s self culturally relative studies. Nevertheless, after the initiation of duo scholar, Tiwari and Yadava, Sadharanikaran came into limelight. It has its root in Natyashastra by Bhartrihari and is identified with Bhattanayaka. Elements of Sadharanikaran process are sahridayas(senders and receivers), Bhava(moods), Abhivyanjana( expression or encoding),sandesha(message or information), Sarani(channel), rasaswadan (deals with achieving the rasa), doshas(noises), sandarva(context) and finally pratikriya( process of feedback). Sahridayata is ultimate goal of the whole process of Sadharanikaran, in which sender and receiver become one, and where feedback is no more necessary. The communication models in the west usually weigh on sender while, Sadharanikaran process puts an end to differences between senders and receivers, ultimately they become one. Sadharanikaran process is different to other or west’s models in terms of structure. It is a non linear model where mutual understanding is possible. It is a broad notion that is able to deal with all three dimensions of life: adhibhautika(physical), adhidaibhika(Mental) and adhyatmika(spiritual). Moreover The model also apprehends communication competent enough to achieve all of the purushartha chatustayas i. artha, kama, dharma and moksha. Final and fifth part sets forth, the solution to the conflict ongoing in the world via attaining sahridayata. Thus Adhikary argues sadharanikaran process can be a solution to put an end to disastrous conflict ongoing among the countries. It also has envisioned ’sanchar vidha’, communication sector, as a mean for attaining ‘Moksha’, the fin al goal of life according to Hindu perspective. Verses are followed by second and third part of the book in which Sadharanikaran theory and model are described and summarized. The book is distinct as it narrates whole theory and model in verses but the success of the book lies on rasaswadana of the sandesha encompassed in the book. Not only the Sadharanikaran theory but whole communication field is described from Hindu point of view, a significant step in communication studies in the world, other than westernized studies. On the other hand, the uniqueness of the book i. e. verses have also limited itself to a certain audience, those who are keenly interested in traditional verses. But the second and third part exempts audiences from this limitation and even language barrier has been considered. Descriptions are available in both Nepali and English. Though Sadharanikaran theory and model is new in studies the process isn’t new to us. If we can embody the process in our daily activities, ultimately we become able to manage conflicts and attaining moksha is also possible. This is how the book ‘Sanchar Mimamsa’ has represented the beauty of Sadharanikaran theory and model in simpler and few words. How to cite Book Review on Sanchar Mimamsa, Papers

FBT Stands Fringe Benefits

Question: Discuss about the FBT Stands for Fringe Benefits. Answer: Introduction: This is a tax case related to FBT. FBT stands for Fringe benefits. It is the important part of business. It helps to attract quality staffs to the business. Once a company decides to provide fringe benefit tax, the company should be aware of the taxation implication in the hands of the company (S 32.20). The following benefits are mainly considered as fringe benefit; The benefits in terms of providing; Car Expenses related to car services like maintenance, fuel, and chauffeur. Car parking facility Low interest loan Entertainment expenses Payment or reimbursement of personal expenditure (S 32.25). Al most all work related equipments are that are provided to the employee in the due course of his employment and used by the employee for the official purpose then the benefits are not to be considered as FBT. There is some equipment and protective dressing which is being used by the employee in relation to his work is not considered as fringe benefits. The list of fringe benefits is allowed to be treated as exception and hence the following expenses are not charged under FBT; Phones, tablets, laptops, GPS navigation Computer software Briefcase Other items used in the service only2. The duel use items are considered as FBT. Once the company decides to provide those benefits to the employee that can be either used for work related purpose and for personal reasons those benefits attract FBT like; Use of car for the private purpose Offering employee the discounted loan Paying for the gym membership Entertainment tickets In this case study these factors which are related to FBT is witnessed; Here in this case Mary Jackson, a marketing consultant was relocated to Brisbane on 10 February 2016. The company given her following benefits; Transfer for furniture $4000 Entertainment allowance $5000 Laptop $2400 and mobile phone $800 Home Telephone $330, 50% used for personal purpose A company car valued $30,000 An allowance for professional subscription $1500 Low interest loan of $500,000 used for purchasing property Here, the tax liability of Mary Jackson includes her salary and entertainment allowances. The entertainment allowance is fixed allowance paid to her and added with salary. Therefore this allowance cannot be considered as fringe benefit (S 32.20). Tax Liability of Mary Jackson Salary $120,000 Add: Entertainment allowance $5,000 Professional Subscription $1,500 Total Salary $126,500 Tax Liability on Salary $18,201 $37,000 @19% $3,572 $37,001 $80,000 @32.5% $13,975 $80,001 $126,500 @ 37% $17,205 Total Tax Liability $34,751 FBT in the hand of Elite Retail Telephone 165 Low Interest Free loan 500000 (Benchmark interest during the period is 5.65%) Interest according to benchmark rate @5.65% 28250 Less: Actual Interest paid @4% 20000 Benefit 8250 Total Fringe benefit 8415 FBT @49% 4123.35 It is to be understood that Laptop valued $2400 and mobile phone of $800 is used for the official purpose and it also under the exemption of FBT norms. The car valued $30,000 provided to the employee is for official reasons. Therefore this benefit will not be considered as fringe benefit. The lower interest loan is however is to be considered to be fringe benefit by the amount lower interest paid. Here the case is related to computation of capital gain. It is nothing but the difference between the cost price of the asset and at the price at which the asset is disposed off. Once the assessee pays the capital gain tax, it is considered as the normal income tax, though it is referred as CGT. If the assessee makes capital loss, it cannot adjust it against normal income or loss, it has to be treated separately. The assessee has the option to carry forward the capital loss in the next tax year. It will only be adjusted against the capital gain in the next year (S 100.10). Most of the personal assets are not covered under capital gain tax. The assets like home, car and other personal assets cannot be considered as the capital assets. CGT is also not applicable for depreciating assets. The capital gain earned in other part of the world will be taxable in the hand of an Australian resident. The ascertaining of residential status is important in this respect5. There are two methods that can be used to ascertain capital gain, one is indexation method and another is discount method. Indexation benefit will be given to those assets acquired before 21September 1999. The consumer price index (CPI) is used for the indexation. Indexation is primarily used to increase the cost base of the asset4 (S 100.20) According to the discount method of calculation of capital gain tax, the tax liability of the assets under capital gain will be reduced by 50%. This is an important aspect of calculation of capital gain tax calculation. The important factor that needs to be considered in the tax calculation is the date of ownership of the asset (S 100. 30). Here in this case Scott purchased a block of land on 1980 in Brisbane. He constructed a house for $60000 and property was rented since then. The capital gain and the capital loss can be calculated based on discount method. The discount method of calculation is better for individuals and it saves cost. Capital Gain Tax indexation Sale price $800,000 Less: Indexed cost of land $225,417 CPI 30 Sept 1986 43.2 CPI 31 March 2016 108.2 Less: Indexed cost of construction $150,278 Capital Gain $424,306 Capital Gain Tax Discount Sale price $800,000 Less: Cost of land $90,000 Less: cost of construction $60,000 Capital Gain $650,000 Capital gain would be reduced by 50% $325,000 The discount method of the calculation would be more acceptable to Scott. Even if the property was transferred to his daughter at lower cost, it would be treated as the capital gain. The market value of the asset has to be ascertained and then the capital gain tax has to be calculated accordingly. The tax calculation will be same as Scott sold the property at $800,000. Therefore he had to pay same capital gain tax even if he had transferred the asset to his daughter at $200,000. References: Australian Taxation Office, Types of fringe benefits (25 September 2016) https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/types-of-fringe-benefits/ Australian Taxation Office, FBT exemptions and concessions (25 September 2016) https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/FBT-exemptions-and-concessions/ Australian Taxation Office, Work-related items exempt from FBT (25 September 2016) https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ Australian Taxation Office, Capital gains tax (25 September 2016) https://www.ato.gov.au/General/Capital-gains-tax/ Australian Taxation Office, Working out your capital gain (25 September 2016) https://www.ato.gov.au/General/Capital-gains-tax/Working-out-your-capital-gain-or-loss/Working-out-your-capital-gain/ Australian Taxation Office, The indexation method of calculating your capital gain (25 September 2016) https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/The-indexation-method-of-calculating-your-capital-gain/ Australian Taxation Office, Why do you need a market valuation? (25 September 2016) https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Real-estate/Transferring-real-estate-to-family-or-friends/?page=3