Air Transat Analysis Essay

Introduction: Air Transat is a Canadian airline based in Montreal, Quebec. It was founded in 1987, and is owned by Transat A.T. Inc. According to Air Transat’s website, their mission statement is: â€Å"Air Transat is Canada’s leading holiday travel airline. Every year, it carries some 3 million passengers to nearly 60 destinations in 25 countries aboard its fleet of Airbus wide-body jets. The company employs approximately 2,000 people. Air Transat is a business unit of Transat A.T. Inc., an integrated international tour operator with more than 60 destination countries and that distributes products in over 50 countries. Air Transat was named World’s Best Leisure Airline at the Skytrax annual World Airline Awards, held in July 2012.† â€Å"Transat A.T. Inc. is an integrated international tour operator with more than 60 destination countries and that distributes products in over 50 countries. A holiday travel specialist, Transat operates mainly in Canada and Europe, as well as in the Caribbean, Mexico and the Mediterranean Basin. Montreal-based Transat is also active in air transportation, destination services and distribution. (TSX: TRZ.B, TRZ.A)† Air Transat presents its products and services by stating that is a leading holiday travel airline that is owned and operated by Transat A.T. Inc. The types of customers served are international passengers within the 60 destinations that they operate in. Air Transat geographically covers 60 destinations in 25 countries. One of the ways Air Transat is distinguished from its competitors within the industry is by being give the world’s Best Leisure Airline two years ago in July 2012. Nothing has been mentioned about customer needs in their mission statement as well as they type of customers they are targeting. We could assume that Air  Transat is seeking holiday-oriented customer rather than business oriented customers for example. This mission statement shows no insight on how the firm will continue to compete with its competitors. According to Air Transat’s website, their vision statement is: â€Å"At Transat, we recognize the prime importance of the environment, host communities, cultural diversity, and our relationships with our employees, customers and partners. At Air Transat too†¦ Then, Air Transat is committed to reducing its ecological footprint, and has adopted an environmental policy.† This vision statement does not focus on the future they see in their vision with host communities, diversity, employees, customers, and partners. However, it focuses on the environment. It has done that by creating an environmental policy, which is committed to doing the following according to Air Transat’s website: 1. Complying with all applicable municipal, provincial, federal, and international legal requirements, exceeding compliance wherever practical and possible. 2. Certifying our environmental systems and performance to the highest standards, such as ISO14001, IENVa, LEED, ICI ON RECYCLE and Fly-360-Green. 3. Conserving natural resources, such as energy and water, and preventing pollution in our operations, buildings, and supply chains through source reduction, re-use, recycling and control. 4. Continuously improving our environmental performance by setting and reviewing objectives and targets, and by training and involving our employees and stakeholders whose activities have a significant environmental impact. 5. Collaborating with all of our key stakeholders (employees, suppliers, communities, governments and industry groups) regarding environmental, sustainable development, and corporate social responsibility initiatives and issues. Surprisingly, I did not find a strategic objectives statement on Air Transat’s website. There were no statements regarding how they will put their mission statement into action, or how their goals will be achieved.  However, there is a page that lists and summarizes all Air Transat’s awards, rewards, and recognition. PEST analysis: The definition of PEST analysis according to businessdictionary.com is: â€Å"A type of situation analysis in which political-legal (government stability, spending, taxation), economic (inflation, interest rates, unemployment), socio-cultural (demographics, education, income distribution), and technological (knowledge generation, conversion of discoveries into products, rates of obsolescence) factors are examined to chart an organization’s long-term plans.† POLITICAL ECONOMIC SOCIO-CULTURAL TECHNOLOGICAL Fuel taxation, and landing taxation Fear of terrorist attacks after 9/11. New European union regulations have led to higher levels of competition on European routes. Increase in the price of oil Increase in transportation costs Increase in disposable income due to rise in incomes and lower interest rates (people have more money to spend on leisure trips) Change in consumer behavior resulting from the aging population in Canada may affect the number of leisure trips taken Increased popularity in travelling abroad – Carbon dioxide emission – Emirates airlines launching double decker aircrafts (A380), serving 25 destinations – Wireless internet being launched in aircrafts – Frequent flyer programs The increase in the price of oil and the rate at which it is increasing is a global issue. For Air Transat, this means an increase in cost and expenditure. Since oil is essential in this industry, there is not much that Air Transat can do. The increase in the price of oil could cause force Air Transat to increase their prices for flight tickets. In more extreme cases, Air Transat may not be able to increase the prices for certain routes, and be forced to terminate their services to these routes. Air Transat could benefit from the change in consumer behavior resulting from the aging population in Canada by targeting the elderly population through advertising and promotions. For example, they could offer retirement packages, and certain promotions for specific destinations or at specific seasons of the year. Air Transat would need to conduct extensive market research about this matter to take into consideration that most retired people are on a fixed income or might not be healthy enough to fly etc. With the increased use of technology, wireless Internet is not only important for business traveler but also for leisure travelers. Even though it is not that common for aircrafts to offer wireless Internet during their flight, it being launched. Air Transat should consider offering this service, as it might be an attractive feature for many travelers. Porter’s Five Forces: According to investopedia.com, the definition of Porter’s Five forces is: â€Å"Named after Michael E. Porter, this model identifies and analyzes 5 competitive forces that shape every industry, and helps determine an industry’s weaknesses and strengths. 1. Competition in the industry 2. Potential of new entrants into industry 3. Power of suppliers 4. Power of customers 5. Threat of substitute products† The threat of new entry into the airline industry is very weak due to a few factors including very large capital required, major airports are highly congested, slow growth rates and with many reputable airlines already, brand loyalty may not be easy to establish due to the competition. This force is likely to remain weak. Competitive Rivalry is ranked as high because there are a high number of airlines operating both domestically and internationally with very competitive prices that Air Transat will need to constantly try to match. The fixed cost is very high such as the cost of oil, which cannot be controlled to a great extent. There is also a low product differentiation meaning that even though Air Transat is a leisure airline, there are still many other airlines that offer service to the same destinations at similar prices. Most airlines offer some type of frequent flyer program, which causes passengers who are members of these programs to be loyal to their airlines. This force could become even higher due to the increased competition. Bargaining power of suppliers is Moderate. Airlines are usually in a long-term contract with airline manufacturers, which also limit drastic increases in prices during that contract but because there are only two airline manufacturers; Boeing, and Airbus. They have a lot of power to make changes that Air Transat would be bound to accept. Labor my also be an issue because positions such as pilots, aerospace engineers, managers, and marketers may require high salaries and may not be easily found in the market. However, the salaries for labor in the airline industry are standardized over similar airlines. This force is likely to stay the same. Bargaining power of buyers is weak. Individual flyers, travel agencies, and online portals can all easily switch to different airlines due to low switching costs. However, the pool of customers is very large ranging from individual customers to large organizations. This force is likely to become weaker over time. Threat of substitutes is moderate within the airline industry because there are numerous airlines that offer service to the same destinations as Air Transat with similar prices, which does not limit the chance of customers switching to different airlines. However, that kind of standardization over the industry does not make other airlines more attractive than Air Transat. Threat of substitutes outside the industry is low because many destinations cannot be reached in a timely manner without flying, specially international ones. Flying is faster and safer than road, rail, or marine. I believe this force will become weaker over time. New Opportunities: Since Air Transat is well established in Canada, they have the chance to grow internationally beyond Europe. They can also take advantage of the current growth in the aging population in Canada by targeting that market and researching different ways to attract older customers. They could create a frequent flyer program specially designed for seniors. With Air Transat’s sold reputation, they could also have contracts with European organizations to provide them services. Air Transat could take advantages of the new developments in technology by providing wireless internet on their aircrafts and also by launching a new type of aircraft for European destinations such as the double decker plane that Emirates airlines launched. Threats: The main threat is the price of oil increasing is the highest cost for airlines now. A sudden spike in the price of oil could have negative impacts on Air Transat causing it to terminate service to one of their 60 destinations. There are other threats such as safety concerns due to the fear of terrorist attack, changes in government regulations and environmental issues. The airline/aviation industry overall is a great industry to be in for existing airlines, but a very hard one to get into for new airlines. Air Transat has a lot of potential to grow in the European market, and even  farther. Citations: Air Transat Environmental Policy. In Resp.Transat. Retrieved February 5, 2014, from http://www.resp.transat.com/_pdf/en/airtransat.environmental.policy.pdf?v=2. Emirates A30 News & Events. In Emirates. Retrieved February 5, 2014, from http://www.emirates.com/english/flying/our_fleet/emirates_a380/news_and_events/news_and_events.aspx External environment theory. In Business case studies. Retrieved February 5, 2014, from http://businesscasestudies.co.uk/business-theory/external-environment/pest-analysis.html#axzz2sW4YAx8I. Pest Analysis. In Business dictionary. Retrieved February 5, 2014, from http://www.businessdictionary.com/definition/PEST-analysis.html. Porter’s 5 Forces. In Investopedia. Retrieved Febuary 8, 2014, from http://www.investopedia.com/terms/p/porter.asp. Porter’s Five Forces. In Mind tools. Retrieved February 5, 2014, from http://www.mindtools.com/pages/article/newTMC_08.htm Porter’s Five Forces. In Sites google. Retrieved Febuary 8, 2014, from https://sites.google.com/site/admn703ai/the-team Profile. In Air Transat. Retrieved February 5, 2014, from http://www.airtransat.ca/en/About-us/Profile?ID=35&type=voyageur&tmpl=GEN.

Why Won’t the U.S. Ratify the CEDAW Human Rights Treaty

The Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) is a United Nations treaty that focuses on womens rights and womens issues worldwide. It is both an  international bill  of rights for women and an agenda of action.  Originally adopted by the U.N. in 1979, nearly all member nations have ratified the document. Conspicuously absent is the United States, which has never formally done so. What Is the CEDAW? Countries that ratify the  Convention on the Elimination of All Forms of Discrimination Against Women agree to take concrete steps to improve the status of women and end discrimination and violence against women. The agreement focuses on three key areas. Within each area, specific provisions are outlined. As envisioned by the U.N., the CEDAW is an action plan that requires ratifying nations to eventually achieve full compliance. Civil Rights:  Included are the rights to vote, to hold public office and to exercise public functions; rights to non-discrimination in education, employment and economic and social activities; equality of women in civil and business matters; and equal rights with regard to choice of spouse, parenthood, personal rights and command over property. Reproductive Rights:  Included are provisions for fully shared responsibility for child-rearing by both sexes; the rights of maternity protection and child-care including mandated child-care facilities and maternity leave; and the right to reproductive choice and family planning. Gender Relations:  The convention requires ratifying nations to modify social and cultural patterns to eliminate gender prejudices and bias; revise textbooks, school programs and teaching methods to remove gender stereotypes within the educational system; and address modes of behavior and thought which define the public realm as a mans world and the home as a womans, thereby affirming that both genders have equal responsibilities in family life and equal rights regarding education and employment. Countries that ratify the agreement are expected to work toward implementing the conventions provisions. Every four years each nation must submit a report to the Committee on the Elimination of Discrimination Against Women. A panel of 23 CEDAW board members reviews these reports and recommends areas requiring further action. Womens Rights and the U.N. When the United Nations was founded in 1945, the cause of universal human rights was enshrined in its charter. A year later, the body created the Commission on the Status of Women (CSW) to address womens issues and discrimination. In 1963, the U.N. asked the CSW to prepare a declaration that would consolidate all international standards regarding equal rights between the sexes. The CSW produced a Declaration on the Elimination of Discrimination against Women, adopted in 1967, but this agreement was only a statement of political intent rather than a binding treaty. Five years later, in 1972, the  General Assembly  asked the CSW to draft a binding treaty. The result was the  Convention on the Elimination of All Forms of Discrimination Against Women.   CEDAW was adopted by the General Assembly on Dec. 18, 1979. It took legal effect in 1981 after it had been ratified by 20 member states,  faster than any previous convention in U.N. history. As of February 2018, nearly all of the U.N.s 193 member states have ratified the agreement. Among the few that have not are Iran, Somalia, Sudan, and the United States. The U.S and CEDAW The United States was one of the first signatories of the  Convention on the Elimination of All Forms of Discrimination Against Women when it was adopted by the U.N. in 1979.   A year later,  President Jimmy Carter signed the treaty and sent it to the Senate for ratification. But Carter, in the final year of his presidency, did not have the political leverage to  get senators to act on the measure. The Senate Foreign Relations Committee, which is charged with ratifying treaties and international agreements, has debated CEDAW five times since 1980. In 1994, for instance, the Foreign Relations Committee  held hearings on CEDAW and recommended it be ratified. But North Carolina Sen. Jesse Helms, a leading conservative and longtime CEDAW opponent, used his seniority to block the measure from going to the full Senate. Similar debates in 2002 and 2010 also failed to advance the treaty. In all instances, opposition to CEDAW has come primarily from conservative politicians and religious leaders, who argue that the treaty is at best unnecessary and at worst subjects the U.S. to the whims of an international agency. Other opponents have cited CEDAWs advocacy of reproductive rights and enforcement of gender-neutral work rules. CEDAW Today Despite support in the U.S. from powerful legislators such as Sen. Dick Durbin of Illinois, CEDAW is unlikely to be ratified by the Senate anytime soon. Both supporters like the League of Women Voters and AARP and opponents like Concerned Women for America continue to debate the treaty. And the United Nations actively promotes the CEDAW agenda through outreach programs and social media.   Sources The United Nations Treaty Collection. Convention on the Elimination of All Forms of Discrimination against Women. Treaties.UN.org. 3 September 1981. A Brief History of the CSW. UNWomen.org. Accessed 27 February 2018.Cohn, Marjorie. Obama: Ratify the Women Convention Soon. Truthout.org, 5 December 2008.MacLeod, Lauren. Exposing CEDAW. ConcernedWomenforAmerica.org, 5 September 2000.

Police Brutality, Technology, And Abortion - 1172 Words

Social Development The Society is constantly developing and changing, but the progress in development has changed for the worse. The society should be a major focus ,and people should try to find ways to better the community. Social Development attempts to explain quality changes in the structure and framework of society, that helps the society to better realize aims and objectives. Development is a process of social change, not a set of policies and programs instituted for some specific results. In order for the society to improve, there should be a main focus on what makes the development horrible such as; , police brutality,technology, and abortion. Police abuse remains one of the most serious human rights violations in the United States. Over the past years, police have acted out in ways that have made people wonder â€Å"are our officers of the law really doing their job?† Unjustified shootings, severe beatings, fatal choking’s, and rough treatment have all contributed to the ever-present problem of police brutality in America. Our society should not fear an authority that s suppose to help when in danger. The crime of police brutality goes un-reported or un-noticed, and many people are starting to take this crime very serious. Most police that commit this crime usually gets a slap on the wrist and never receives a punishment, which is unfair to those who lost their lives. Although it can take place anywhere, police brutality isShow MoreRelatedThe Media Has Much Influence On Our Everyday Lives Essay1770 Words   |  8 PagesIn our technology centered society, the media has much influence on our eve ryday lives. What is shown in the media not only shapes our opinions, but our actions as well. 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Socrates Vs Socrates - 1704 Words

Socrates and Aristotle would think that philosophy was for the greater good and expanding the minds of those around them. Socrates in particular would regard philosophy as conversational and weeding out those who ‘know’ and those who do not. Aristotle would use philosophy to try to reach the conclusion on what happiness is. These great thinkers believed absolute contemplation was the greatest pleasure human beings could reach, so for them philosophy was reaching a type of Nirvana. Take the Apology as an example of what Socrates thought about philosophy. When charged with atheism and corrupting the youth he defends himself by claiming he is an ignorant man. Socrates is on a search for the wisest man after being told by an oracle that it is†¦show more content†¦Sadly, we know of Socrates’ fate and with him trying to change Athens for the better it backfires on him. But, Socrates leaves those who attended his trial his with some final words that speak to who he is and how he felt about what he was doing regarding his philosophy. â€Å"If, I say, now, when, as I conceive and imagine, God orders me to fulfil the philosophers mission of searching into myself and other men, I were to desert my post through fear of death, or any other fear; that would indeed be strange, and I might justly be arraigned in court for denying the existence of the gods, if I disobeyed the oracle because I was afraid of death: then I should be fancying that I was wise when I was not wise. For this fear of death is indeed the pretence of wisdom, and not real wisdom, being the appearance of knowing the unknown; since no one knows whether death, which they in their fear apprehend to be the greatest evil, may not be the greatest good† (Apology, Plato). As I stated in my introduction Socrates and Aristotle believed that contemplative thought was the highest form of human life. 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Michael Collins’ Free Essays

Between the white knuckle intensity, the bombastic array of explosions, the sinister factionalism and the multitude of conspiratorial machinations, director Neil Jordan’s Michael Collins comes off like political history re-imagined in the vein of the gangster film. As an ambitious attempt to chronicle the life and times of one of the most important figures in Ireland’s violent struggles for independence from the British Empire, it is intelligently well-made. But it is also problematic, because it makes an obscure political struggle even more obscure by trivializing it in the way that much of historical cinema has trivialized history: emphasizing the emotional highs and lows of its protagonists at the expense of the events it uses as its foundation. We will write a custom essay sample on Michael Collins’ or any similar topic only for you Order Now Considering that Michael Collins’ epochal content is fundamentally tied to present day conflicts, namely the seemingly endless one in Northern Ireland, this is rather troubling. Collins is credited with inventing guerilla warfare, and bringing world attention to the Irish cause by forcing the English to cede authority in certain parts of his native soil and initiating a movement for an independent Irish republic. Having seen many historical dramas before, I immediately assumed that Jordan was going to spend the entire length of the film demonstrating Collins’ greatness. I was pleasantly surprised to see that while Jordan does question some of Collins’ character attributes and decisions, he fashions a historical account that somehow absolves Collins of the present state of Ireland. Jordan presents Collins, played with hearty vigor by Academy Award nominee Liam Neeson, glowing from the residual acclaim of Schindler’s List, as a patriot whose dedication to the annihilation of British rule in Ireland was compromised by the people around him. The film opens with a terrible bombardment by the English upon Irish freedom fighters, which establishes the unforgiving demand of obedience that the English crown maintained without any pretense of subtlety. Some years later, one of them named Collins is released from jail, whereupon he proceeds to give impassioned speeches as the self-dubbed Minister of Mayhem. Collins argues that the disastrous defeat in 1916 proves that a straightforward battle against the occupying British presence is an invitation to defeat. He proposes that they plant bombs to deliver unobstructed carnage to those who would oppose Irish independence. The film plays this up as an action of last resort in which Collins and his men have been forced to use violence because of the unyielding nature of the anti-independents. Yet despite to airing this sentiment frequently to his best friend/confidant/rival Harry Boland (as played by Aidan Quinn), Collins has no qualms about using the intelligence offered by a sympathetic copper played by the downtrodden hangdog face of The Crying Game’s Stephen Rea. The escalating acts of violence put the British in the uncomfortable position of acceding to negotiations, and former Republic president Eamon de Valera, as portrayed with vague menace by versatile character actor Alan Rickman, delegates Collins as a representative on his behalf. Collins recognizes his own shortcomings as a politico: the best he could negotiate was self-governance for South Ireland with allegiance to the Crown still in place. It is this halfway point of reconciliation between Ireland and the Crown that Collins argues is the best attainable agreement of the time. De Valera proceeds to disassociate himself from Collins, while Collins has a falling out with Boland, and the upset leads to civil war. Eventually, Collins dies at the hands of an assassin, which Jordan implies to have been approved by De Valera. Jordan’s Collins ultimately comes off as a violent underdog who repackages himself as a liaison between his countrymen and the occupying forces, trading in the downtrodden charisma of a scruffy brown coat with the sharp glamour of a well pressed uniform, not unlike a German officer who approves of Hitler because of the blessings in his life under Nazism. This isn’t to say that Collins was some kind of fascist, but that his frequently celebrated talents for political expedience still fall short under the lens of critical examination. After all, his agitator’s approach to moving the Irish cause forward still hasn’t brought peace today. In the meantime, conventional history writes De Valera off as a duplicitous sell out, and Jordan doesn’t attempt to challenge that view, choosing instead to portray Collins as a heroic patriot. This strikes me as strange, since Collins is the man who initiated violence and then insisted that violence must stop, leaving us with a rather ambiguous and maybe ambivalent definition of what heroism and patriotism is. Â   Â   How to cite Michael Collins’, Essay examples

Taxation Calculation Income Tax Assessment Act

Question: Discuss about the Taxation Calculation for Income Tax Assessment Act. Answer: 1. The income Tax assessment Act 1997 provides that income tax is payable on assessable income. The assessable income is further classified into two categories ordinary income and statutory income. The section 6-5(1) of the ITAA 1997, provides that assessable income includes income from ordinary concepts. The income from ordinary concepts is not defined under the act but it is considered that amount which an ordinary people would consider as income (Woellner et al. 2016). There are three components of ordinary income: Income from personal exertion for example salary and wages etc; Income from carrying business for example farming, retail selling etc; Income from property for example interest, rent, dividends etc; The income from personal exertion is also known as personal service income. These incomes are mainly derived from the personal skill and effort of an individual. An income is classified as personal service income if more than 50% of the amount received in the contract is due to personal skill, labor and expertise. The income received by the financial professionals, medical practitioners, construct workers etc are example of personal service income. There are certain incomes which are not included in the personal service income they are selling or supplying goods, providing the right to use property, using an asset which is used for generating income etc. Therefore, the important part is to determine whether an income is a personal service income. In order to determine whether an income is a personal service income four tests must be applied. These four tests applied are results test, unrelated client test, the employment test and the business premises tests. The result test The result test is satisfied if an individual complies the following conditions for at least 75% of the personal service income: The payment is received after the completion of the work under the contract or arrangements; The individual provides the equipment or tools to execute the work; The individual is liable to rectify the defects or is required to pay the damages; The result test considers if the payment is received after achieving the specific outcome or result. If an individual does not satisfy the result test then it should be considered whether the 80% of the income is received from one source. The unrelated client In order to satisfy this test an individual is required to fulfill the following conditions: The income is received from two unrelated clients; The services are provided to the clients on an offer or advertisement made to the public at large; The employment Test In order to satisfy this test an individual is required to have the following: The 20% of the principle work is performed by the employee, partners or other contractors; If the above condition is not satisfied then the individual must have an apprentice for last half of the income year. The last test is the business premises test that is required for determining personal business income and not personal service income. In the given case, Hilary is a mountain climber and she has entered into an agreement with daily terror to write her story. The story was published and she received the payment from daily terror newspaper. She also sold the manuscript and several photographs to Mitchell library for $5000 and $2000 respectively. It is required to be ascertained whether three payment received by Hillary are income from personal exertion. For this purpose, the tests are applied to determine the nature of the income. The result test required that there should be a contract between the parties and the payment is to be received after the contract is completed. In this case, Hilary had an arrangement with daily terror to write her story without any assistance from ghostwriters. The result tests are satisfied therefore it can be concluded that the income received from Daily Terror is income from personal exertion. The other two incomes received from selling of photographs and manuscripts does not satisfy any tests therefore this two incomes are not income from personal exertion (Smith 2015). If she wrote the story for her personal satisfaction and then decides to sell it later then as there are no agreement between beforehand so the income will not be income from personal exertion. It is because the result test makes it mandatory there should be an agreement but there is no agreement in this case so the test is failed. The unrelated client test is also failed, as there is no advertisement is made in the public. On the basis of the analysis it can be concluded that if the store is written for her satisfactions and is sold later then it is not an income from personal exertion. 2. In Australia, Australian Taxation Office generally taxes an individual on income received, interest received, dividend received, capital gains and may others. The general rule is that if the gift is not covered within the taxable income then they are not taxed. There is no gift tax that is to be paid in Australia provided the gifts are made within the allowable amount. It is provided that maximum allowable amount is $30000.00 for five financial year and the amount should not exceed $10000.00 in any one year (Duff 2016). Various case studies related to gifts provide example of gifts that are not taxable: There is no gift tax on gift to son; There is no gift tax on gifts to sisters; There is no gift tax for bringing in large sum of money from parents for purchasing property; There is no gift tax for if the parent decides to sell the property and buy each son house; There is no gift for giving back money as gift to children All this examples of gifts are based on the case study of Hayes V FCT (1956), Scott V FCT (1974) and Smith V FCT (1988). Therefore, from the above case studies it can be seen that providing a large sum of money to son is not liable to tax if the rules laid down by the government are followed. The rules states that loan should be properly documented. The parents are required to create deed of trust documents and should record that with county in which the residence is located. The law also provides that the mortgage and promissory note should be executed between the parent and the child. This will provide as evidence that the funds provided are loan and not gift. The loan document should include the details of terms, interest rate and transferability of the property. It is to be noted that if the loans are forgiven by the parent and are not perused by them for collection then it will amount to gift. The children are then required to declare the loan as income and pay tax on it. The maximum amount that a parent can gift a child without incurring tax liability is $10000.00. In the given case parent has provided short-term loan to son for $40000.00 on the agreement that the loan will be repaid by the son at the end of five years amounting to $50000.00. There was no formal agreement between the parent and son about the loan further there are no securities for the sum lent. The son has repaid the loan and also an additional amount equal to 5% p.a on the amount borrowed. Based on the existing rules as loan document was not executed between the parents and child then this loan will amount to gift and it will be subjected to tax in excess of permissible amount. Therefore, it should be noted that loan provided to son in excess of the permissible limit would increase the assessable income of the parents. 3.(a) The Capital gain or capital loss of the individual can be calculated under two methods. These methods are indexation method and discount method among the two, which is more suitable for the taxpayer, is chosen. In the given case capital gains under indexation method are $ 561,458.33 and the capital gain under discounting method are $325,000.00. So an individual should opt for discount method for reducing tax. Statement showing computation of capital Gain Particulars Using Indexation method Using Discount method Sale Proceeds $ 800,000.00 $ 800,000.00 Less: Cost Base $ 238,541.67 $ 150,000.00 Capital Gain $ 561,458.33 $ 650,000.00 Discount(50%) $ - $ 325,000.00 Net Capital Gain $ 561,458.33 $ 325,000.00 Calculation of Indexation factor CPI for September 1990 68.7 CPI for September 1986 43.2 Indexation factor 1.590278 (b) Statement showing computation of capital Gain Particulars Using Indexation method Using Discount method Sale Proceeds $ 200,000.00 $ 200,000.00 Less: Cost Base $ 238,514.67 $ 150,000.00 Capital Gain $ (38,514.67) $ 50,000.00 Discount(50%) $ - $ 25,000.00 Net Capital Gain/(loss) $ (38,514.67) $ 25,000.00 If the sale proceed is $200,000.00 then individual should opt for indexation method as it will help to save tax. (c ) Statement showing computation of capital Gain Particulars Using Indexation method Using Discount method Sale Proceeds $ 800,000.00 $ 800,000.00 Less: Cost Base $ 238,541.67 $ 150,000.00 Capital Gain $ 561,458.33 $ 650,000.00 In discount method, a discount of 50% is applicable in case of individual but no such discount is available for company. Therefore, in this case the capital gain is less under indexation method than the discount method. Reference Duff, D.G., 2016. Alternatives to the Gift and Estate Tax.Boston College Law Review,57. Smith, J., 2015. Australian state income taxation: a historical perspective.Available at SSRN 2704627. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law 2016. Oxford University Press.

Twilight Zone free essay sample

Ever wonder what a party during the famed, Mardi Gras day would be like when an old rich man is on his deathbed while his greedy family is bedside? In Serling’s episode, â€Å"The Masks† in the famed tv show, The Twilight Zone, Jason Foster is the dying old rich man whose views of his family members are most beneficial and realistic for the viewer as he forces them to wear grotesque masks which inevitably is the antithesis of what the family sees themselves as. The realistic personalities of the family members are brought to the surface rather than the family members’ worldviews of selflessness, greed, and immaturity, as Foster permanently engrains the masks of reality into their true faces. The first way in which the masks are used to showcase as to why Jason Foster’s views of his family members are more realistic starts from the first incident where he reconciles with his family only at the ending of his life. We will write a custom essay sample on Twilight Zone or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The fact the family has not seen their dying father until the very last day only shows how selfish they are. (They’re in it for the money) For example, Wilfred Harper puts on an act of love towards Jason yet all he sees are the dollar signs around him. Emily Harper, to her dismay is a self-centered for lack of a better word horrible daughter to Jason Foster for all she cares about is her feelings of discomfort rather than her poor father. Alas, the children, Paula Harper, the self-centered daughter who only cares about one thing only, the materialistic things of beauty and lastly, Wilfred Jar for lack of a better phrase is nothing but a sack of potatoes who was called an animal torturer. The motives of the family are clearly painted in the specific scene in the show, where Jason foster brings up his clever idea of wearing the masks during Maris Gras. Immediately, Paula and Wilfred Jr shut down the idea by putting both of their say in the situation. Yet, the parents (which are not really good parents) don’t even acknowledge and respect the idea of their old man but just let it linger. In fact, Wilfred states â€Å"we are at odds her, father† thus Jason Foster snaps into action and pin points the real reasons as to why the family decided to show up for a visit the day he is dying- to collect his fortune. Not denying it, Jason convinces the family Togo through with his plane by bribing them with his fortune. That right there shows the lack of compassion and the real movies of the family, especially the husband, Wilfred. In the end, the dying man, Foster takes care of his last set of business, by giving justice to the views. As this is all taken place in one room during Mardi Gras, at the end he yells viciously, â€Å"Without your masks, you are all caricatures! † This last set of words Foster exclaims. His haunting words showcases the reason for his voodoo tricks, to make the family realize who they really are. Jason Foster truly does unravel the views of his family members perfectly, as it goes to show most people even family have ulterior motives filled with greed and care about the betterment of themselves only!