Sunday, May 24, 2020

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

Wednesday, May 13, 2020

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.

Wednesday, May 6, 2020

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

Tuesday, May 5, 2020

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