Marketing Plan for Redbox Essay

Redbox is a DVD/Blu-Ray rental organization which uses stand machines set in advantageous, high-traffic areas. The first Redbox booth was opened by McDonald’s in 2002. Redbox was later bought by Coinstar, Inc. , and throughout the years, Redbox has leased more than one billion films and has developed to in excess of 27,000 areas in cafés, markets, drug stores and accommodation stores across the nation. Redbox ends up being an exceptional method to lease DVD’s and by the idea of Redbox’s rental procedure, most organizations would profit by the expanded traffic created by having a stand machine at their area. This sort of relationship ends up being a success win circumstance for both Redbox and the organizations which are lodging the stand machine. Redbox’s essential objective market ends up being the occupied, I don’t have the opportunity to visit Blockbuster or login to Netflix sort of buyer. There booth machines are situated in like manner shopping areas which loan themselves to the â€Å"lazy† shopper. Moreover, Redbox is additionally focusing on the easygoing film watcher who isn’t essentially expecting on leasing a film. In a manner Redbox has transformed leasing motion pictures into a motivation thing. Accordingly, Redbox gives customers an assistance never observed and has risen as one of the biggest DVD rental chains on the planet. Redbox’s advertising blend is basic, one of a kind, and astute. They have effectively transformed a shopping thing into a comfort thing. Circumstances are different since the principal film rental store, Magnetic Video, was opened during 1977 in Los Angeles, California. During that time home PCs were scarcely observed and the web was no place not too far off, so film rental stores with great client assistance gave the purchaser information about the motion pictures they were keen on. Be that as it may, in today’s quick moving, data crazed world, customers can get better data on the fly with there Blackberry, iPhone, or some other web prepared handheld gadget. Clearly Redbox perceived that purchasers by and large definitely recognize what motion pictures they need to watch and they don't have to visit a film rental area to get these hot new DVD discharges. In addition to the fact that Redbox provides an interesting help, they give it requiring little to no effort at advantageous areas. Most film rental stores charge $4-5 to lease another discharge for around 3 days, while Redbox offers a comparative assistance for $1. 29 every night. This is incredibly modest considering most buyers watch their film rental that day they lease it. Besides, Redbox gets this minimal effort film rental item to the purchaser through a channel of appropriation verifiably connected with nibble nourishments and pop. By giving film rentals through candy machines called stands situated at shopping areas where purchasers as of now go to shop, they have disposed of a great part of the expenses related with regular film rental stores and the requirement for customers to make an extra stop just to lease a film. Since Redbox’s commencement, it has encountered huge development and benefit, however they should advance so as to stretch out beyond the bend. In spite of the fact that Redbox seems to have set up themselves as a considerable contender to Netflix and Blockbuster, they are confronting a grim reality. The bring home film rental business is quickly losing ground to web based gushing video legitimately to consumers’ homes by means of the web. Netflix has just been offering this assistance for a long while and both Redbox and Blockbuster are feeling the weight. Blockbuster, Inc. has just looked into going chapter 11 and may close regular physical areas completely. Redbox should change their promoting methodology essentially so as to remain serious. The business is changing and Redbox should genuinely consider giving a reasonable web based gushing video administration which can equal Netflix. I propose Redbox should stop all endeavors in giving any more stand machines so they may concentrate the greater part of their assets to furnishing the shoppers with what they need, internet gushing video. Netflix has just got a head start, however even they won't be a selective online help for a couple of more years. In this way, Redbox must follow the cash in the event that they intend to be good to go in the following five years. Then again, Redbox likewise has a brilliant chance to increase an enormous piece of the pie in the gaming business. Redbox needs to turn into the solitary organization to offer computer game rentals through candy machines. Redbox is ready to accomplish this objective with next to zero exertion and with their solitary conceivable rival around there being Blockbuster, they make certain to make immense benefits from offering this administration. Redbox as of now has the dissemination directs set up; they should simply make a smooth progress from offering DVD’s in the stands to offering games. This ought to be a layered progress which corresponds with their gushing video endeavors. At the end of the day, Redbox can't just expel DVD’s from the booths and supplant them with games right away. As Redbox furnishes buyers with a solid, solid spilling video administration at a serious value, they can gradually expel DVD’s from stands and supplant them with the most smoking new computer games available. Taking everything into account, Redbox is right now offering a support which is in its decrease stage and they have to consider changing their item blend so as to advance beyond the bend. They can achieve this by furnishing customers with an internet gushing video administration and turning into a pioneer in the gaming business. Get Your Game on with Redbox!

Linguistic Determinism: Words and Thoughts Essays -- Language, Semanti

There is no human language without socio-social setting; in the mean time language lives inside each individual’s mind and therefore, etymological communication didn't happen without the utilization of the language. People don't make dialects; they simply utilize that one given to them by society. For Saeed (2009), language is the reflection of culture and it is controlled by the classes accessible in speakers’ own language. Learns about connection among language and culture and among language and thought have a long history and have set a much presented proposition to current etymological: the Sapir-Whorf theory. This theory calls attention to that impact of language on thought is just a part about such a mind boggling web among language, culture and perception. Notwithstanding, generally, it forgets about the social example. Without language, a sort level of social turn of events and social information can't exist, and, then again, a significant level of etymological improvement could just exist through socio-social cooperation. As indicated by Flyht (2007), it is amazingly obvious that language fortifies social examples through semantics though new implications from new words are set up by occasions which happen to people’s lives as per their social event. The point of this paper is to examine the association between etymological determinism and the help of the semantic investigations so as to get words and sentences created in human psyche when the social and social example it is considered. However â€Å"knowledge an individual speaker of a language has which makes it workable for them to speak with one another.† (Riemer, 2010: 13). Semantics is a hypothesis of dialects, common or counterfeit, and it is a piece of gra... ...hypothesis of considerable universals with respect to all inclusive phonetic as well as by fixed classes (thing, action word, etc..), which are the hidden syntactic structure of language. The words and syntactic structures of a language profoundly affect how speakers think, in any event, when they are not talking and tuning in. The quintessence of considering comprises genuine words and expressions, so individuals don't need to imagine an idea which doesn't exist in their language. Additionally, if two individuals communicate in dialects that vary in the ideas that they can communicate, their convictions are hostile and correspondence between them is unimaginable. The Semantics suggests that the implications of words are intellectually spoken to as articulations. The implications of words can shift between dialects since kids alter and sort out them from the most basic ideas.

HBB Becomes Revenue Sharing - Write Earn Money!

HBB Becomes Revenue Sharing - Write Earn Money! Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!HBB Becomes Revenue Sharing Write Earn Money!Updated On 17/04/2017Author : Pradeep KumarTopic : EditorialShort URL : http://hbb.me/2ozdqYA CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogThis decision was taken few months before itself, but finally implemented it today. Finally I made HellBound Bloggers (HBB) a Google Adsense Revenue Sharing Blog. Though, am really sorry for authors not having Adsense account, Ill try to implement other sorts of revenue sharing too, like Chitika, Amazon, etc. ??CREDIT : I have used Author Advertising WordPress Plugin on HBB.HellBound Bloggers (HBB) is a Technology Blog and Web Community about Social Media, Blogging, Softwares, Reviews, and Tutorials with 22K Alexa Rank, PageRank 4 and Good Community Participation. HBB allows honest Google Adsense Publishers to increase their daily earnings legitimately.Google Adsense Revenue Sharing ProgramRevenue sharing program means to share the amount of revenue that a blog post earns from advertisements with the guest authors. Along with guest posting, now you can use your own Google Adsense code and earn money through it.HBB is now a 100% Revenue Sharing Site. You write, you promote you earn big bucks. Make use of the Author bio, you can indirectly advertise yourself and your blog.Please read Configure Google Adsense Code On Your Blog PostsAdsense Revenue Sharing Violates Google Adsense TOC?!The answer is a big NO. Right from 2004, many blogs and websites followed this concept.I recommend you to read the below mentioned things to ensure that we are going on the right way.#1 Google allows Adsense Revenue Sharing Concept. It has been happening on several famous blogs and websites.#2 Allowed Ad blocks are 3 Ads blocks (Text + Image), 3 Adlinks (link unit) and 2 AdSense search boxes. We follow that, and several AdSense Publisher IDs can be displayed on a single page/post.#3 The website /blog which offers Google Adsense Sharing should comply with AdSense TOS (Terms of Service). We triple-check it along with some Google experts + Experienced bloggers. HBBs content is purely English. We are safe! 8)READHellBound Bloggers (HBB) Now Revamped With Swift Theme#4 Your Ads will be displayed here as long as you keep your hands from clicking those ads. Avoid it! Or else your account should rest in peace, permanently.Where Will The Ad Be Displayed?A 336×280 Large Rectangle text ad will be displayed below the title of the post (single post).This area gives your ad the maximum exposure. See the image below :Recommended Configurations :Ad Unit : Text ads onlyAd Format : 336×280 Large RectangleTo know more, please check this Configure Google Adsense Code On Your Blog PostsSome Useful Links From The CommunityGuest Blogging Details : Just give it a look to know What the Hell it is ! Kidding, some stuffs about the procedure.Guidelines Tips : We all hate rules, but remember My B log, My rules concept! ?? Some guidelines and tips for better guest blogging.Comments Policy : We have some set of procedures to respond to the comments made on our blog posts. Yup, they are author-friendly. Brand your comments and drive traffic to your blog.Privacy Policy : Not really necessary, but worth giving it a look.Disclaimer : Contributors cum Guest Authors need to check this if you are working on a tutorial or jailbreak stuff.Copyright Policy : You have Kick his a*s permission if someone steals your articles.Adding Adsense : If you are not familiar about creating Adsense code and adding them, please do check this.Join HellBound Bloggers (HBB) Revenue Sharing Program NowP.S. Existing HBB Contributors are requested to fill their Adsense-related details.If you want to know more updates regarding this, subscribe to HBB and/or contact me.

What Is Manifest and Latent Function in Sociology

Manifest function refers to the intended function of social policies, processes, or actions that are consciously and deliberately designed to be beneficial in its effect on society. Meanwhile, a latent function is one that is not consciously intended, but that, nonetheless, has a beneficial effect on society. Contrasting with both manifest and latent functions are dysfunctions, which are a type of unintended outcome that is harmful in nature. Robert Mertons Theory of Manifest Function American sociologist Robert K. Merton laid out his theory of manifest function (and latent function and dysfunction too) in his 1949 book  Social Theory and Social Structure. The text — ranked the third most important sociological book of the 20th century by the International Sociological Association — also contains other theories by Merton that made him famous within the discipline, including the concepts of reference groups and self-fulfilling prophecy. As part of his functionalist perspective on society, Merton took a close look at social actions and their effects and found that manifest functions could be defined very specifically as the beneficial effects of conscious and deliberate actions. Manifest functions stem from all manner of social actions but are most commonly discussed as the outcomes of the work of social institutions like the family, religion, education, and the media, and as the product of social policies, laws, rules, and norms. Take, for example, the social institution of education. The conscious and deliberate intention of the institution is to produce educated young people who understand their world and its history, and who have the knowledge and practical skills to be productive members of society. Similarly, the conscious and deliberate intention of the institution of media is to inform the public of important news and events so that they can play an active role in democracy. Manifest Versus Latent Function While manifest functions are consciously and deliberately intended to produce beneficial outcomes, latent functions are neither conscious nor deliberate, but also produce benefits. They are, in effect, unintended positive consequences. Continuing with the examples given above, sociologists recognize that social institutions produce latent functions in addition to manifest functions. Latent functions of the institution of education include the formation of friendships among students who matriculate at the same school; the provision of entertainment and socializing opportunities via school dances, sporting events, and talent shows; and feeding poor students lunch (and breakfast, in some cases) when they would otherwise go hungry. The first two in this list perform the latent function of fostering and reinforcing social ties, group identity, and a sense of belonging, which are very important aspects of a healthy and functional society. The third performs the latent function of redistributing resources in society to help alleviate the poverty experienced by many. Dysfunction: When a Latent Function Does Harm The thing about latent functions is that they often go unnoticed or uncredited, that is unless they produce negative outcomes. Merton classified harmful latent functions as dysfunctions because they cause disorder and conflict within society. However, he also recognized that dysfunctions can be manifest in nature. These occur when the negative consequences are in fact known in advance, and include, for example, the disruption of traffic and daily life by a large event like a street festival or a protest. Its the former though, latent dysfunctions, that primarily concern sociologists. In fact, one could say that a significant portion of sociological research is focused on just that — how harmful social problems are unintentionally created by laws, policies, rules, and norms that are intended to do something else. New York Citys controversial Stop-and-Frisk policy is a classic example of a policy that is designed to do good but actually does harm. This policy allows police officers to stop, question, and search any person who they deem to be suspicious in any way. Following the terrorist attack on New York City in September 2001, police began to do the practice more and more, such that from 2002 to 2011 NYPD increased the practice by seven-fold. Yet, the research data on the stops show that they did not achieve the manifest function of making the city safer because the vast majority of those stopped were found to be innocent of any wrongdoing. Rather, the policy resulted in the latent dysfunction of racist harassment, as the majority of those subjected to the practice were Black, Latino, and Hispanic boys. Stop-and-frisk also led to racial minorities feeling unwelcome in their own community and neighborhood, feeling unsafe and at-risk of harassment while going about their daily lives and fostered distrust in the police in general. So far from producing a positive impact, stop-and-frisk resulted over the years in many latent dysfunctions. Fortunately, New York City has significantly scaled back its use of this practice because researchers and activists have brought these latent dysfunctions to light.

Black Market Organ Trafficking The Illegal Act Of...

Black market organ trafficking Organ trafficking deals with the illegal act of exchanging human organs or tissues at an agreed price. This practice involves mafia networks that collect organs from dead or living persons. A majority of people involved in this illicit business are poverty stricken and so, they see it as a promise of a brighter future. While the World Health Organization (WHO) has defined strict rules, imposed ethical standards along with the absence of any monetary compensation, the trade of organs in the black market has continued to develope ridiculously. As much as most people willingly sell their organs, a good number of dealers indulge in human trafficking and in the process, remove these organs to sell in the black market, without the consent of the owner. Even without indulging in human trafficking other methods of getting human organs without consent still exist. In Argentina, for example, cases have been reported on the removal of corneas of patients who were declared brain dead after falsifying brain scans. In Nicaragua, there have been reports that about 400 children disappear each year, the real reason officially unknown, but international social organizations that monitor children have listed these merchants as their top suspects. In Brazil also, reports claim an average of two bodies with extracted organs, belonging to children, are found each day. Sometimes, children are abducted and subsequently appear alive, but with scars indicative ofShow MoreRelatedSelling Human Organs10012 Words   |  41 PagesTERM PAPER RESEARCH : Selling Human Organs ARTICLE 1 : Should people be allowed to sell their organs? Currently, exchanging organs for money or other valuable considerations is illegal, but some members of the medical and business communities would like to change that. One of those is the American Medical Associations influential Council on Ethical and Judicial Affairs. Convinced that the balance of moral and ethical concerns favors the ability to sell organs, they would like the laws to change

Karl Marx and Emile Durkeim on Religion - 1280 Words

Through looking at Karl Marx’s application of religion as well as Emile Durkheim’s concepts of religion, it is shown that religion is an ideology that is seen throughout modern society. Although there are many different views surrounding religion, my main objective in this essay is to assess Marx’s claim that Religion is an ideology by focusing primarily on Marx and Durkheim’s views on religion. In order to establish religion as an ideology, we must start by looking at what makes something an ideology. I will then be analysing Marx’s view on religion as an opium of the masses, using other anthropological approaches to religion, such as Durkheim’s, to get a better understanding of the ideas surrounding religion and then applying these ideas to real life examples in two societies that show these different theories of religion. â€Å"Religion may be said to include forms of social belief in supernatural powers which are public and are given public expression through ritual.† (Eriksen, 1995) Religion itself is a set of different organised beliefs about the role of humans in the relationship between the different aspects of reality including the natural and supernatural. J.G. Frazer describes religion as a conciliation of powers superior to man, which are believed to direct and control the course of nature and human life (1990). Similarly, an ideology refers to a system of beliefs that work collectively to support a social system. Just like ideologies provide guides for individuals,Show MoreRelatedA Critical outline of the main features of Functionalism, Symbolic Interactionism And Marxism1376 Words   |  6 PagesSociology, the study of society; has been adapted by many sociologists so as to put across their own theories. The most important Sociologists of the early 19th century were Emile Durkeim, K arl Marx and Max Weber; a common factor with all these men is that they were all influenced by the world in which they lived. I intend to, throughout this essay, explain these three different theories, evaluate them and also critically outline their main features. The Functionalist sees society as built up andRead MoreSocial Institutions And Its Impact On Society1602 Words   |  7 Pagessocial institutions which have considerable impacts on the lives of the members of society, such as religion and education. These institution act as the means of providing opportunity for the overall development of individuals. In this regard it can be said that â€Å"The role of religion is to remind republican citizens of their duties to and reliance upon God. Virtue is the bedrock of free society, and religion provides a constant reminder of that fact† (Palmer, 2008). Academic institutions, on the otherRead MoreMarx And Durkeim on Religion Essay1846 Words   |  8 Pagesdo we account for religion - its origin, its development, and even its persistence in modern society? This is a question which has occupied many people in a variety of fields for quite a long time. At one point, the answers were framed in purely theological and religious terms, ass uming the truth of Christian revelations and proceeding from there. In the 18th and 19th centuries, a more naturalistic approach developed. Instead of needing to believe in the truth of the religion, what was requiredRead MoreScociological1136 Words   |  5 Pagesnot, then the aspect will not pass onto the next generation. There were two people who were mainly involved in the development of the functionalist perspective. The French sociologist David Emile Durkeim and Talcott Parsons. Durkheim contributed to the functionalist perspective when he studied religion, and how it was responsible for people feeling solidarity and unity in groups. Parsons was a sociologist from Harvard University who was greatly influenced by Durkheim. In return, he influencesRead MoreDiscuss the Structural (Ist) Functionalist Perspective in Sociology. (Your Answer Should Focus on the Strengths and Weaknesses of Functionalist and Marxist Perspectives)1206 Words   |  5 Pagessociety work together t owards a common goal derived from value consensus to maintain social stability, social order and equilibrium. Functionalism began with Auguste Comte (1798-1857) and Herbert Spencer (1820-1903). It was further developed by Emile Durkeim and other modern sociologists such as Talcott Parsons and by R. K. Merton. Functionalists focus on factors such as functions, social order and value consensus which are achieved by the various social institutions in society. They all assist in

Australian Taxation Law Money Lending

Question: Describe about the Australian Taxation Law for Money Lending. Answer: 1. Issue The main issue in regards to this case is to opine on the nature of the payments derived by Hilary with particular reference from income from personal exertion. The summary of the relevant facts is presented below. A payment of $ 10,000 was received from the newspaper (The Daily Terror) and this was made in lieu of the rights, title and copyright of the story written by Hilary. A payment of $ 5,000 was received from the Mitchell Library on account of the manuscript. A payment of $ 2,000 was received from the Mitchell Library on account of the photographs which Hillary clicked on her expedition. Additional relevant information that is given is that Hilary has accumulated fame on account of her skills as a mountain climber and further, she had no experience in writing a book as she has never written one before. Rule The income or receipts that the concerned taxpayer derives would fall in either of the following two categories (Coleman, 2011). Capital Receipts Capital receipts are derived when a there is a transfer of capital asset and such receipts are not taxed. However, any capital gains that may be derived in this process would be charged with CGT as per Section 10(5), ITAA 1997. Revenue Receipts Revenue receipts are typically derived when the concerned taxpayer offers service to another party and in return earns income. Further, these may also be derived from business activities. Such receipts are taken into consideration for computation of ordinary income in accordance with Section 6(5), ITAA 1997. Considering the differential tax treatment, it becomes pivotal to segregate the two in accordance with relevant norms and set precedents. A suitable precedent for the given situation could be the Brent vs Federal Commissioner of Taxation(1971) 125 CLR case. The nature of the payments received by the appellant was the key issue of the case. The income tax authorities claimed that income derived is ordinary while the appellant maintained that receipts were capital and hence non-taxable (CCH, 2011). The appellants husband was part of a famous robbery and was behind jail. The wife accepted an offer from a newspaper whereby her role was to share her relationships with her husband to the newspapers journalist though interviews. These interviews continued over some days (4-6 days) during which the journalist got the relevant information and then published a book on the same which was authenticated by the wife through her signature on every page (Gilders et. al., 2015). The court opined that the payments derived would be capital in nature as the payment derived was for the transfer of information which acted as the core asset which the newspaper was seeking, Further, since the appellant granted copyright with regards to the narrated information, hence the information asset was sold to the newspaper and payment was derived in the process. Hence, this payment was treated as capital receipts and exempted from tax (Woellner, 2013). Application The verdict of the court in the discussed case needs to be applied to this case dealing with Hilary. On the face of it, it may seem that the income is earned due to personal exertion as Hilary actually indulged in writing the book. However, it is imperative to note that she had never written anything before and no one would approach her for any writing contract as the commercial value of her literary skills was practically zero. The offer from the newspaper was primarily for the information about Hilarys personal life which she had and through the medium of book, the newspaper wanted to gain access to that information. Writing is just incidental and a manner of capturing that information for the newspaper. Similarly, with regards to photographs and manuscript also, the payment has not been essentially made for photography or writing skills but for the fact that it deals with a famous personality Hilary. Thus, all the payments outlined above would be termed as capital receipts and may attract only capital gains tax limited to any capital gains made. Conclusion The payments obtained by Hilary are non-assessable because of their capital nature. (b) The given case indicates to change of intention on Hilarys part to engage in writing from profit making to self=satisfaction. The receipts obtained would still continue to be classified as capital receipts as the activity of writing is not the source of income and hence the underlying intention ceases to make any difference. Essentially, through the sale of copyright, the asset transferred is information which Hilary even had before the book writing and hence payments would be capital. 2. Issue A parent extends short term housing loan to the extent of $ 40,000 to the son who makes a promise to pay a sum of $ 50,000 in five years time where the incremental $ 10,000 is the interest payment computed @ 5% pa. However, the parent communicates to the borrower that no interest payment is required or desired but only timely repayment must be done (Barkoczy, 2014).. The borrower clears the debt after two years by presenting a cheque of $ 44,000 to the parent. In light of the above facts, the impact of the above transaction on parents assessable income needs to be discussed keeping in mind relevant tax law. Rule Depending upon the underlying nature and intent of the payment received, it may be classified as income or gift. This difference assumes significance as gifts are free from any tax burden (Deutsch et. al., 2015). With regards to identification of gift, certain pre-requisite are to be observed that are listed below (ATO, nd). The ownership change needs to take place in favour of the transferee. The transfer should be done in a voluntary manner without any force or demand from the other party. The transferor should not expect any gains to arise from the transfer either immediately or at a later time. The transfer must be driven by personal affection and overall benefaction. Interest payments are termed as ordinary income provided they are either earned from an security or account which bears interest or engagement of the concerned taxpayer in any particular business activity which involves money lending (CCH, 2011). In this regard, it is worth mentioning that regular receipt of interest in not necessary and any one time interest paid in above cases would also be covered under ordinary income (Sadiq et. al., 2014).. Application It needs to be ascertained if the transaction of money lending is of commercial nature or not. Following facts are noteworthy in this regard. Lender lent the money without aim to earn interest and even communicated the same to borrower. There was no documentation for loan and no collateral was even asked for. These are the routine steps in any commercial money lending activity so as to safeguard the interest of the lender. It is clear from the above observations that the parent engaged in casual lending which cannot be considered as a commercial transaction. In the given transaction, out of the cheque of $ 44,000, $ 40,000 is regarded as the capital receipt and hence non-taxable. The additional payment received to the tune of $ 4,000 is gift as explained below. The gift amount of $ 4,000 has been given to mother through the means of a cheque in her favour. The son had no obligation to make this payment and hence it is made voluntarily. The son does not expect any favours to be derived from the mother by making this transfer of $ 4,000. The transfer is driven by the personal bond and benefaction in the relationship. Conclusion Based on the above discussion, it may be concluded that no addition would be realised to parents assessable income on account of the given transaction. 3. Part a) There are namely two methods that an individual taxpayer could deploy to compute taxable capital gains when long term capital gains are realised on sale of capital asset. One of the available methods is discount method as per which the concerned taxpayers are entitled to a 50% rebate in capital gains (CCH, 2011). Another method is cost indexation which relies on inflation causing an increase in the assets cost base for reduction in CGT liability. The applicability of CGT is driven by a host of factors and one of these is the acquisition date of the asset. In the given case, the land was acquired in 1980 while the house was subsequently constructed in 1986 only, thus leading to two capital assets which require separate discussion (Woellner, 2013). Land The land would be CG exempt as its acquisition date belongs to the pre CGT era (Sadiq et. al., 2014). The valuation of land when construction took place stood at $90,000. Thus, % of property value on account of land = (90000/150000)*100 = 60% Since the market value of property currently is $ 800,000, thus proportionate value of land is 60% of this amount which comes out as $ 480,000. Since land is CGT exempt, hence this component of the propertys value will not attract any CGT. Constructed House As the construction commenced in 1986 i.e. after September 20, 1985, hence CGT would be applicable on the house (Gilders et. al., 2015). Since 60% of the propertys value is on account of land, hence only 40% of the valuation derives from house. Component of property which would be subject to CGT = 0.4*800000 = $ 320,000 Discount method Capital gains arising on sale of house = 320000 60000 = $ 240,000 As a rebate of 50% is available, hence CGT would apply only on half of $ 240,000 or $ 120,000 only. Indexation Method Here, adjustments need to be made to the construction cost to account for inflation. Construction cost (adjusted for inflation) = (68.72/43.2) * 60000 = $ 95,400 Hence, capital gains on house subject to CGT = 320000 95400 = $ 224,600 Apparently, Scott would act rationally and choose the method which lowers his net liability which would be discount method and hence the taxable component of capital gains arising from sale of property amounts to $ 120,000 (Deutsch et. al., 2015). Part b) On occasions where the capital asset is sold at a price significantly in deviation with the market value, Section 116-30(2) needs to be applied for capital gains computation, As per this, the capital gains are computed using the greater value of the following two values (AustLii, nd). The actual sales proceeds obtained by the seller The estimated ongoing market value of the asset Applying the above in the given case, out of the sales proceeds of $ 200,000 and estimated market value of $ 800,000, the higher value is $ 800,000. Thus, the taxable component of capital gains will amount to $ 120,000 as has done in part a. Part c) It is noteworthy that discount method can be used only by individual taxpayers and it is not available for companies. The only viable option for companies is the indexation computation method (Coleman, 2011). Hence, due to change in ownership structure, there would be a change in the capital gains available for CGT taxation as now the indexation method would be applicable and the value would be $ 224,600. References ATO nd, Gifts and Donations, Australian Taxation Office, Available online from https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Gifts-and-donations/ (Accessed on August 25, 2016) Austlii nd, INCOME TAX ASSESSMENT ACT 1997 - SECT 116.30, Austlii Website, Available online from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s116.30.html (Accessed on August 24, 2016) Barkoczy,S 2014, Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCH 2011, Australian Master Tax Guide 2011, 49th eds., Wolters Kluwer , Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 8th eds., LexisNexis/Butterworths. Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2014 ,Principles of Taxation Law 2014, 7th eds., Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde

Crucible Essays (1185 words) - Salem Witch Trials, The Crucible

Crucible And Salem Witch Trials In The Crucible by Arthur Miller, the madness of the Salem Witch Trials is explored in great detail. There are many theories as to why the witch trials came about, the most popular of which the girls' suppressed childhood. However, there were other factors as well, such as Abigail Williams' affair with John Proctor, the secret grudges that neighbors held against each other, and the physical and economic differences between the citizens of Salem Village. From a historical viewpoint, it is known that young girls in colonial Massachusetts were given little or no freedom to act like children. They were expected to walk straight, arms by their sides, eyes slightly downcast, and their mouths were to be shut unless otherwise asked to speak. It is not surprising that the girls would find this type of lifestyle very constricting. To rebel against it, they played pranks, such as dancing in the woods, listening to slaves' magic stories and pretending that other villagers were bewitching them. The Crucible starts after the girls in the village have been caught dancing in the woods. As one of them falls sick, rumors start to fly that there is witchcraft going on in the woods, and that the sick girl is bewitched. Once the girls talk to each other, they become more and more frightened of being accused as witch, so Abigail starts accusing others of practicing witchcraft. The other girls all join in so that the blame will not be placed on them. In The Crucible, Abigail starts the accusations by saying, "I go back to Jesus; I kiss his hand. I saw Sarah Good with the Devil! I saw Goody Osburn with the Devil! I saw Bridget Bishop with the Devil!" Another girl, Betty, continues the cry with, "I saw George Jacobs with the Devil! I saw Goody Howe with the Devil!" From here on, the accusations grow and grow until the jails overflow with accused witches. It must have given them an incredible sense of power when the whole town of Salem listened to their words and believed each and every accusation. After all, children were to be seen and not heard in Puritan society, and the newfound attention was probably overwhelming. In Act Three of The Crucible, the girls were called before the judges to defend themselves against the claims that they were only acting. To prove their innocence, Abigail led the other girls in a chilling scene. Abby acted as if Mary Warren sent her spirit up to the rafters and began to talk to the spirit. "Oh Mary, this is a black art to change your shape. No, I cannot, I cannot stop my mouth; it's God's work I do." The other girls all stared at the rafters in horror and began to repeat everything they heard. Finally, the girls' hysterics caused Mary Warren to accuse John Proctor of witchcraft. Once the scam started, it was too late to stop, and the snowballing effect of wild accusations soon resulted in the hanging of many innocents. After the wave of accusations began, grudges began to surface in the community. Small slights were made out to be witchcraft, and bad business deals were blamed on witchery. Two characters in The Crucible, Giles Corey and Thomas Putnam, argue early on about a plot of land. Corey claims that he bought it from Goody Nurse but Putnam says he owns it, and Goody Nurse had no right to sell it. Later, when Putnam's daughter accuses George Jacobs of witchery, Corey claims that Putnam only wants Jacobs' land. Giles says, "If Jacobs hangs for a witch he forfeit up his property - that's law! And there is none but Putnam with the coin to buy so great a piece. This man is killing his neighbors for their land!" Others also had hidden motives for accusing their neighbors. Once the accusations began, everyone had a reason to accuse someone else as bewitched; therefore it is why the hangings got so out of hand. The wave of accusations can be likened to mass hysteria, in which the people involved are so caught up that they start having delusions of neighbors out to do them harm. One of the main accusers, Abigail Williams, had an ulterior motive for accusing Elizabeth Proctor. In The Crucible, Abigail believed that if she got rid of Goody Proctor, then John Proctor, her husband, would turn to Abby. John Proctor had an affair with Abigail, but for him it was just lust, while Abigail believed it

How to Use a Highlighter to Improve Your Grades

How to Use a Highlighter to Improve Your Grades Highlighters are a modern invention. But marking up or annotating texts is as old as published books. Thats because the process of marking, highlighting, or annotating a text can help you to understand, remember, and make connections. The better you understand the text, the more effectively youll be able to use what youve read in arguments, debates, papers, or tests. Tips for Highlighting and Annotating Your Text Remember: the point of using a highlighter is to help you understand, remember, and make connections. That means youll need to actually think about what youre highlighting because you pull out the marker. Youll also, of course, need to be sure that the text youre highlighting belongs solely to you. If its a library book or a textbook youll be returning or reselling, pencil markings are a better choice. Highlighting willy-nilly is a waste of time. If you read a text and highlight everything that seems important, you’re not reading effectively. Everything in your text is important, or it would have been edited out before publication. The problem is that individual parts of your text are important for different reasons.You must determine what parts are important when it comes to the learning process, and determine those as worthy of highlighting. Without a plan for highlighting, you are simply colorizing your text. Before you start to read, remind yourself that some of the statements in your text will contain main points (facts/claims), and other statements will describe, define, or back up those main points with evidence. The first things you should highlight are the main points.Annotate while you highlight. Use a pencil or pen to make notes as you highlight. Why is this point important? Does it connect to another point in the text or to a related reading or lecture? Annotatio n will help you as you review your highlighted text and use it to write a paper or prepare for a test. Don’t highlight on the first reading. You should always read your school material at least twice. The first time you read, you will create a framework in your brain. The second time you read, you build upon this foundation and begin to really learn.Read your segment or chapter the first time to understand the basic message or concept. Pay close attention the titles and subtitles and read the segments without marking your pages at all.Highlight on the second reading. The second time you read your text, you should be prepared to identify the sentences that contain main points. You’ll realize that the main points are conveying the main points that support your titles and subtitles.Highlight other information in a different color. Now that you have identified and highlighted the main points, you can feel free to highlight other material, like lists of examples, dates, and other supporting information, but use a different color. Once you have highlighted the main points in a specific color and back-up information with another, you should use the highlighted words to create outlines or practice tests.

Making Management Decsions Essay Example | Topics and Well Written Essays - 500 words

Making Management Decsions - Essay Example The company performance is similar to that of the other companies, but also affected by the environmental influences (Eberhard,  Reiner &  Herbert, 2005). The company has managed to acquire products that are marketable but needs financial assistance to foster a successful launching of the products. The efforts have been made in order to facilitate the acquisition of the required funds through the approach of the venture capital company. The company has been incurring the cost of construction that amounts to  £2 million in order to finance the construction of a pilot plant. If scrap value of the company is  £200,000, this is the amount that would be valued if the company were to decide the discontinuing of the pursuit of production of the products. This is a plan of investing an additional  £8 million in order to facilitate the continuation of the operation of the company. The factory is anticipated to be in function for a period of ten years with a production capacity of 150,000 liters of products every month. The company has decided to sell the product produce at a price of  £2 per liter for the detergent. This price of the product is based on the market research that is conducted in the industry (Olson, 2009). (b) A brief discussion of factors likely to influence the demand for an ‘environmentally-friendly’ product of this kind. Gather evidence from the experience of other similar companies (eg Ecocover etc). This should be no longer than 300 words. The rise in demand of the environmentally friendly products is attributed to the increase in the increased focus on the environmental issues. Various efforts that are focused on sustaining the environment have been implemented. The strategies have created the incentive of terms like offsetting and others like the carbon footprint. Numerous organizations are focusing on the efforts aimed at focusing on the adaption of the marketing strategies for the

Working conditions Coursework Example | Topics and Well Written Essays - 500 words

Working conditions - Coursework Example By identifying the normative ethics involved in running an insurance company, and explaining what the company's utilitarian and deontological duties are, we will have discovered the proper path towards ethical decision making within the company. Through my analysis of the situation at the insurance company and its corresponding ethical responsibilities, I should be able to effectively recommend decision making changes in the company that will help make all the decisions made acceptable and beyond question. All the information used within the paper shall be based upon the experience that I had with the insurance company and the decision making processes involved therein. Some reference shall be made to reputable sources online for further reference regarding the content and meaning of my explanations. Module 5 - SLP Insurance companies are in the business of collecting money from clients for their future medical needs. As such, their clients have a degree of distrust when it comes to paying out their hard earned money to the insurance companies for their premiums. It is because of this distrust that the insurance companies must prove that all of their actions are constantly ethical and beyond reproach.

Beer Wars Essay Example for Free

Beer Wars Essay Beer Wars is documentary about the American beer industry and how the 3 largest US breweries try to drive out the competition. This documentary covers how lobbyists are used to control the beer market and drive out smaller breweries such as Dogfish Head Brewery, Stone Brewery, and Moonshot: all producers of craft beer. The documentary describes how a 3 tier system was put into place to separate the powers of selling beer and prevent a monopoly but the laws that were put into place to prevent the monopoly, infact, promoted the size and strength of the largest beer corporations. An oligopoly was formed and maintained between Anheuser Busch, Coors, and Miller. Porter’s Five Forces Model is a business strategy that was covered in Beer Wars. Anat Barron described how difficult it was for small craft beer makers to be new entrants to the beer industry. When Anheuser Busch felt the least bit threatened, they had the capital and access to distribution channels that the smaller breweries did not have. The craft breweries found it greatly difficult to compete with the big 3 because they were not a substitute for the Big 3’s product, they were a small competitor. Anheuser Busch controlled the bargaining power because they were able to keep prices down due to their size and pockets while small craft breweries had to be more expensive because of the quality and care that went into it on top of having to pay a higher rate for ingredients compared to the other large corporations. To cite an example of the deep pockets that the big 3 had, Anheuser Busch came out with beer with caffeine in response to Moonshot beer, which was a craft beer (and the first of it’s kind). It can be viewed as theft but they had the pockets to Moonshot out. They targeted the bars and stores that carried Moonshot and gave them free cases of Anheuser Busch’s version of Moonshot beer. Though illegal some bars took it because it was free and busch had better prices to drive moonshot out. The intensity of competitive rivalry was at an all-time high when it came to Anheuser Busch trying to weed out the smaller breweries. The big 3 breweries managed to control the market share through advertising on tv , sponsorships, and on the store shelves through strategic placement of their product. The three tier system that separates the powers of selling beer delves into how lobbyists are used to control the beer market. Anheuser Busch uses their deep pockets to get rid of competition from small craft beer makers and control consumer choice. They purchase other beer corporations. Although only touched upon briefly towards the end of the film, Anat touched upon how Coors and Miller had to go into a 50/50 joint venture to compete with Anheuser Busch. Coors and Miller scanned the beer environment and realized that they could not keep a myopic view and hope for things to turn around. They knew that in order for each to survive, they needed to join forces. They were easier for Anheuser to take out individually but stronger as a whole.

Anna Karenina - The Complex Character of Constantine Dmitrich Levin Ess

Anna Karenina - The Complex Character of Constantine Dmitrich Levin    In the novel Anna Karenina, written by Leo Tolstoy, both major and minor characters played important roles through out the story. One protagonist, Constantine Dmitrich Levin, caught my interest as being a compassionate, moral character. Constantine Dmitrich Levin is a complex character whose direct and indirect characterization emphasizes a search for balance. Constantine Dmitrich Levin, often called Levin or Constantine, later Kostya by Kitty, is a farmer in eighteenth century Russia. He enjoys his work and avoids the city at all costs. He is madly in love with Princess Catherine Alexandrovna Shcherbatskaya, normally called Kitty, but she rejects him in hoping that Count Alexey Kirilich Vronsky, normally named Vronsky, a man who has shown great interest in her, will propose marriage. Both are discarded but reconcile their feelings and eventually marry.       The novel Anna Karenina directly depicts Levin as a strongly built, honest worker, who dislikes the immoral views of the aristocracy. Levin enjoys his choice of work in the fields and begins to trust the peasants who assist him in his farming duties. He believes that working outside the cities provide a more noble lifestyle. Levin considers peasants to be more independent that those in urban areas and considers the peasants more morally correct.       Seeing the waiters busy over washing up the crockery and setting in order their plates and wine-glasses, seeing their calm and cheerful faces, Levin felt an unexpected sense of relief as though he had come out of a stuffy room into the fresh air (Tolstoy, 695, part 6, chapter 28).    Work p... ...her; he wishes the peasants to control their lives with self-interests, not by the interests of the government because the general welfare may not benefit the peasants or him.       Of the two protagonists of the novel, Anna Karenin and Constantine Levin, Levin is the one I admire most. Directly depicted as an honest, moral man, Levin is well liked among people he meets and does not try to escape to a fantasy world as Anna did. The novel goes in-depth by indirectly depicting him to be a philosophical thinker and an atheist, who is torn apart by his beliefs. The manner Tolstoy describes Levin is appealing, for I admire all of the qualities he possesses and that is why I chose him for my character of study. By using both direct and indirect characterizations, Tolstoy aimed to depict Levin as the role model for Russians in the eighteenth century.

Family seperation Essay

Although in this scene they annoy the teacher Linda doesn’t dream of swearing at the teacher and finds it hard to call the teacher a name, she stutters and comes out with â€Å"you big worm† but in Edwards scene in a polite manner he swears at the teacher have all the courage this is ironic. The problem of staging various locations: Me and my group acted out pg 47 which showed different locations. Mrs Johnstone begins with talking about children including her son she is narrating this. And then once she has finished the scene cuts and goes straight into Mrs Lyons teaching Edward to dance. Because these scenes where so close together as a group we decided that for this to be effective we would have the whole scene with a blackout with only a spotlight on Mrs Johnstone and Mickey first. Then After Mrs Johnstone and Mickey finish talking we would immediately change the spotlight to Mrs Lyons and Edward. By doing this make the scene a lot more effective than having to walk on and off stage moving props ect. The three scenes we chose where: In the hospital Where Mrs Johnstone has just had the two boys and Mrs Lyons takes one of them.   When Mickey is arrested. Mickey is told by Mrs Lyons about Linda and Edward. These scenes are essential because if these scenes didn’t occur then the whole plot would never have happened. These scenes affect the main characters and are what the novel is about. The First scene: The scene begins with Mrs Johnstone holding her new born children, talking to a nurse that comes in this builds up. Mrs Lyons enters and takes one of the twin boys. If this scene didn’t happen then the two boys would never had been separated and Mickey would never have been arrested and suffered from his depression. This scene is what makes the story and without it the story would have never happened and also the final scene which two is quite important. The second scene: This is the beginning of Mickey’s reason for depression. The scene starts with Mickey and Sam committing a robbery and Mickey is arrested. He becomes mentally ill and is unable to do things for himself. He becomes addicted to his anti-depression tablets. After all this Linda cant cope and turns to Edward whom both seem to get very close, Mickey learns of this and the build up of the final scene. With out this scene the final scene would not have happened. The final scene: This scene is where Mrs Lyons tells Mickey of Linda and Edwards’s betrayal, at first Mickey doesn’t believe it but Mrs Lyons takes it a step further and proves it. This is a twist because in the play you see Mrs Lyons feelings towards her son and you think that they have a strong bond and a good mother and son relationship. But from this scene you can clearly see there’s some kind of jealousy. Mickey can’t take anymore and has suffered enough already so he takes the gun which the robbery had been committed and heads for the court room. This is where the final scene takes place. This is an extremely important because this is the final scene without this scene; the ending to the play would not be so effective because of what Mrs Lyons and Mrs Johnstone where discussing about. The ending to the play is all to do with superstition. In this exercise we looked at the issues of unemployment, prison, betrayal, drug addiction and gun crime. These are just some of the things that the character of Mickey has to go through in the play nut in the role-plays/ narration we wanted to show the stories from the other people’s perspective. Unemployment: I learnt that by not having qualifications it is not so easy to get a job. Also as an individual I saw that people aren’t so sociable and forthcoming when it comes to jobs and unemployment, when acting this out the woman at the job centre was prejudice against them, she was very rude and conceited. If I was that person looking for a job, I would be very depressed and feel very useless because of the little options I had. In the play Mickey should show his depression through his body language, he should be walking backwards and forwards to show he’s thinking and nervous. By doing a lot of movement shows thought and frustration. Always putting his hand on his face and leaning on things to show he needs support. His tone of voice should be slow to show depression. Prison: I learnt that most of the people that are in prison are all working class or lower class people. By this I could see that these people turn to crime in a desperate attempt to have some money, or to have some kind of food or clothing. Once the prisoner is let free they have a much lesser chance of earning money and the whole thing is just repeated. If I was the child of my mother and Father I know that they would feel embarrassed and ashamed of me and so I wouldn’t be able to face them. I think that I would ashamed to. In this situation Mickey should feels scared and frightened and helpless. He would do this thought facial expressions, looking around a lot and perhaps crying too. Betrayal: In the play there’s a number of times where Mickey is be trade. By this I learnt that betrayal is mostly lying and doing things behind people’s backs. In the play Mickey is be trade by Linda and Edward, and by his mother. If someone was betraying me I would feel very hurt and angry, I think I would also shout a lot. Mickey’s movement and gestures would be very big and exaggerated. He should show his anger through facial expressions and movement. Drug addiction: I could see how easy drug addiction is. It revolves a lot around your past and comes from the issues I’m talking about (unemployment, prison, betrayal, gun crime). Most people turn to drugs because they have nothing else to turn to and this also can be done through pier pressure. If I was a family member I would do all I can to help them through this. Mickey’s movement should be slow, and not much movement at all. He should be still and day dream a lot. Gun Crime: From this I learnt that crime was committed by mostly males who where unable to cope and had money problems, they where also teens, and young adults and some middle aged. And a lot of the time the crime would be committed where there was a store of money. If I was the mother of my child who had committed a crime I would be irritated, and express myself through my tone I would do a lot of shouting too. I would feel that it was my fault in the way I had brought up my child. Mickey should be very nervous and walk around a lot, he should speak quickly and be very helpless and his voice should be slurred. I think blood brothers is a tragic comedy according to the definitions. I feel that it is a tragic comedy because both aspects exist. There’s a lot of comedy in the play like when the class room scene happens. Edward is very superior and the way he back chats the teacher is shocking yet amusing. Even though in Mickey’s scene there lower class they still didn’t dare swear at the teacher and the only thing Linda can come out with is â€Å"you big worm†. Also the scene where Mickey and Edward meet for the first time. There both very curious and the way they deal with it is funny. Even though their physical difference is very clear there’s a lot that they don’t realise they have in common they contrast greatly. The tragedy more or less comes at the end. And by the play being a tragic comedy is much more realistic and enjoyable to watch.

How to Conjugate the French Verb Joindre (to Join)