The Problem Of Drug Legalization - 1151 Words

Introduction: As everyone knows, drug can easily make people addicted. Conventional drugs such as opium, heroin, methamphetamine (ice), morphine, marijuana, cocaine can all classify as narcotic drugs and psychotropic drugs. Drug has been a severe problem for decades. The U.S government attaches great importance to this issue. However, there are just an increasing number of people calling for legalizing drugs. Recently, people being calling that they have freedom to do what the want—using drugs, and proposing legalizing using drugs. This essay will propose drug legalization issues by providing valid data and considerate suggestion to explain its own statement and examine some of the means that against this. Bodyï ¼Å¡ Drug leads to†¦show more content†¦However, the natural geographical conditions of the United States are easy to enter drugs. The US is adjacent with Latin America, especially Colombia, Peru, Bolivia (the Silver Triangle) and Mexico are the main producers of cannabis and heroin worldwide, and are also the door to US drug imports, with more than 60 percent of the drugs sold to the United State. Also, the US political, economic, legal, cultural, science and technology, is also the social factors that are expected to result in the proliferation of US drugs, making the United States the world s most serious drug problem. According to Gallup polls, Americans liked the legalization of cannabis from 18 percent in 1973 to 31 percent in 1999. (Grossman M, Chaloupka F J, Shim K,2002, p.135) What’s more, quit drug is extremely hard, the possibility to eliminate the drug is one of a million. It is a known fact that drug addicts are under active dopamine systems and are hard to ex perience excitement or happiness in their daily lives, and that only drug addicts can bring them pleasure. Although the answer is yes to legalize drugs, not all drugs can be legalized; it needs to be safe to use and not addictive for humans. Agreed that the legalization of drugs is actually a way of eliminating drugs. In the first place, drugs should be strictly classified: All drugs should be ranked and grading, dangerous and highly addicted drugs need to be prohibited. TheShow MoreRelatedDrug Legalization will Solve Many Problems Essay1557 Words   |  7 PagesDrug Legalization will Solve Many Problems The United States is by far the richest and most powerful country in the world. We citizens take for granted luxuries that people of other countries can only dream. Yet in our society there are serious social issues that for reasons unknown are not being addressed. One of the most important issues that typical politicians are afraid to address is that of what to do with the nation’s illegal drug problems. Although we hear terms like The War on DrugsRead More Legalization of Drugs Fails to Resolve Social Problems Essay1125 Words   |  5 Pagesthe war on drugs has been a success or a failure. Border police and the FBI continue to nab ever-increasing caches of illegal drugs, while our tough on crime policies haul thousands to jail on drug trafficking and possession charges. Yet, people young and old continue to purchase and consume large amounts of drugs for a variety of reasons, ranging from medicinal to escapism. nbsp; Even the most ardent drug enforcers have to admit that the current offensive against drugs has been a dismalRead MoreEssay about Drug Legalization1209 Words   |  5 Pages Drug Legalization Strong drug enforcement in the United States is correlated with the reduction in crime , drug use, and drug addiction growth rates. The impact on tougher drug sanctions has been overshadowed by a myth that U.S. drug enforcement has become too lenient. nbsp;nbsp;nbsp;nbsp;nbsp;This myth has been promoted by the multi-million dollar pro-drug legalization lobby, civil libertarians, and misguided academic researchers to the public with limited review and challenge. Attacks onRead MoreEssay about Legalize It!828 Words   |  4 Pagesare loosing the war on drugs. When a battle goes to the point where there is no winner there needs to be a re-evaluation of how to solve the problem. In the case of the war against drugs, years of fighting have caused increased crime, overcrowding of prisons and the wasted use of money and resources with no results. It is now time to look at alternative methods to solving the nations drug problem. I will be looking at one of these methods that deals with the legalization of marijuana. In the followingRead MoreThe Problems with Alcohol and Illegal Drugs Essay1570 Words   |  7 Pages â€Æ' Drugs have been a big part of our history dating back all the way to the 1800’s and beyond. We have to remember that drugs were first introduced as a form of early medication and its intent was to help cure things such as depression, headache, and used as a form of an anesthetic. The biggest downside of the medical drug evolution was the side effect of mass addiction. Although there was a problem with addiction the drugs still were very effective in helping cure many problems. Even with theRead MoreShould Drugs Be Legalized? Essay1203 Words   |  5 PagesThe legalization of drugs is among the most polarizing issues faced by the US government today. The increase in organized crime related to drug trafficking has forced authorities to reevaluate their stance on their legalization issue, and yet there are those in the civil society that oppose such legalization vehemently. Though there is evidence that many of the banned and scheduled substances can be attributed to a range of health benefits and treatment of diseases, the American experience withRead MoreThe Social Benefits of Legalization of Marijuana1459 Words   |  6 Pagesand users are isolated by societies. In our days narcotics are a tremendous problem with a lot of effects on the societies. I want to give the definition of Marijuana that is important for my research. â€Å"Marijuana is a mixture of leaves, stems and flowering tops of the hemp plant.†(Marijuana, 317). Today in most countries soft narcotics and especially narcotics like marijuana are illegal. Marijuana is a misunderstood drug that is thought of as dangerous but it isn’t. Because of people’s ignoranceRead MoreLegalization of Marijuana1498 Words   |  6 Pagesï » ¿Legalization of Marijuana Thesis Statement Marijuana use should not be legalized and must be discouraged as it is harmful and creates problems for the society Introduction Marijuana, also known as marihuana, is a drug that is taken from Cannabis sativa, a hemp plant. It is one of the most frequently used and popular drugs in the world along with caffeine, nicotine, and alcohol. The United States of America is one of the worlds leading producers of marijuana where it is generally smoked andRead MoreDrug Legalization1579 Words   |  7 Pagesget their drug, being able to get drugs for which they re sure of the quality. Isn t it a gateway drug to harder substances? The effect of criminalization is to drive people from mild drugs to strong drugs... Crack would never have existed in my opinion if you had not had drug prohibition. It was drug prohibition- why was crack created? Because cocaine was so expensive. [Cocaine was so expensive  because of drug prohibition.] But what about the morality of legalization? It sRead MoreEssay on Legalization of Marijuana, Cocaine, and Prescription Pills1713 Words   |  7 Pages In the United States, there are many drugs that are outlawed due to their supposed harmful and dangerous effects on humans. Some of these drugs include marijuana, cocaine, heroin, and prescription pills that are abused by people to whom they are not prescribed. Recent movements have called for the legalization of all of these drugs. Although it appears that legalization of all drugs on the market seems like a valid movement, in reality, all hard drugs such as cocaine and prescription pills should

A Brief Note On The Poverty Of The United States - 1482 Words

PROPOSAL ESSAY 1 Proposal Essay TASK 3 Topic: Causes of the chronic homelessness in the US. Laura Wright Western Governors University WGU Student ID #000478444 PROPOSAL ESSAY 2 The United States has a homeless population of more than a half million people. The homeless assistance programs are overloaded, leaving nearly one third of that half million unsheltered, sleeping outside on the streets, or in makeshift tent cities. Reasons for homelessness include natural disasters, divorce, loss of employment, physical mental disabilities, substance addiction, gambling addiction, and domestic violence. Those who are chronically homeless, meaning those who are either long-term homeless or have repeated bouts with homelessness, consist of about 15% of the homeless population (The State of Homelessness in America 2015, 2015). Once a person becomes homeless, the obstacles that can cause them to be caught in the trap of chronic homelessness include: the inability to obtain proper identification, desperation that leads to substance addiction prostitution, and representative payees misuse of disability benefits. Effective ways to address the problem of chronic homelessn ess are to amend identification policies to allow homeless to obtain food and shelter, expand the amount of shelter beds for single women, and to hold representative payees of disability payments responsible for those under their care. Changes toShow MoreRelatedA Brief Note On Poverty And Its Effects On The United States1015 Words   |  5 Pages2. Poverty In 2013 more than half of the Honduran population lived below the poverty line, with six out of ten rural families living in extreme poverty. Honduras also ranked among the most unequal countries in the region, and its middle class was among the smallest in LAC. Low levels of economic inclusion, limited social mobility, and the extreme vulnerability of lower income households to a wide range of shocks have made poverty in Honduras especially deep and intractable. Over the past 15 yearsRead MoreJust Plain Data Analysis : Measuring Racial And Ethnic Inequality991 Words   |  4 Pagesethnic disparities in different spheres such as income and wealth, health, education, and criminal justice. After summarizing the chapter, Klass’s methodology and findings can be discussed and evaluated. Klass introduces the chapter by telling a brief anecdote about Bill Cosby and how he responded to criticism he received regarding a speech he gave to commemorate the Brown v. Board of Education case. In his speech, Cosby made a lot of claims about issues such as African Americans dropping out ofRead MoreMeasuring Racial And Ethnic Inequality1508 Words   |  7 Pagesdifferent spheres such as income and wealth, health, education, and criminal justice. After summarizing the content covered in the chapter, Klass’s methodology and findings can be discussed and evaluated. Klass introduces the chapter by telling a brief anecdote about Bill Cosby and how he responded to criticism he received regarding a speech he gave to commemorate the Brown v. Board of Education case. In his speech, Cosby made a lot of claims about issues such as African Americans dropping out ofRead MoreThe City Of Arvada And The City Of Compton1214 Words   |  5 Pagesare jaw dropping. The major broad topics that will be focused on will include but not limited to population, education, and wealth statistics such as poverty level and income level. The first city selected for this report is found just north west of the capital of Colorado. The city of Arvada, was founded in 1870 and incorporated in 1904. A brief history and statistic on the city of Arvada is that the city has grown in population size tremendously. Arvada has boomed in population size in recentRead MorePolio : An American Story1378 Words   |  6 PagesThe Legacy of Polio in the United States Throughout the 1900s, polio was every American family’s worst nightmare. The crippling disease frequently preyed on young children, often leaving them handicapped for life if not dead. Extensive media coverage of polio outbreaks led to nationwide hysteria, prompting the race for a cure. The nation rejoiced when Jonas Salk successfully developed the first effective polio vaccine in 1955. David M. Oshinky’s Polio: An American Story tells the thrilling taleRead MoreThe Benefits of Raising the Federal Minimum Wage1334 Words   |  6 PagesAmericans every year due to low income and wealth inequality. The federal minimum wage (FMW) as of April 2014 is $7.25, which is not enough to keep a family of two above the poverty line. There are certain questions on this topic that should be addressed, such as why is poverty and wealth distribution an issue in the United States today? Should the FMW be raised and why? How would raising the FMW affect American families? What are the be nefits of raising the FMW, as well as the drawbacks? Finally, whatRead MoreBrief21530 Words   |  7 PagesBRIEF 2 1 International Marketing Brief Two: Profile of Bolivia Kellie West Global Marketing MKTG450-H1WW (WI15) Professor Bruce Trumm 11 April 2015 BRIEF 2 2 Profile of Bolivia In order to better understand opportunities for U.S. made chemical pumps in Bolivia, it is important to become familiar with the geography, culture, people, and economy of the nation. With numerous indigenous tribes counted among the population and challenging geographic regions, Bolivia could make a challenging tradeRead MoreEconmics973 Words   |  4 Pagesa report incorporating the following information on Germany and Jamaica. We will employ the country s top five exported and imported products for the most recent year available. Furthermore, we will employ the country s top five trading partners. Note it is important to understand that not a single person can contradict these measurements. Statistics and information are vital instruments to this research and lacking these instruments, it can be problematic to implement a calculation on how extensiveRead MoreChild Labour Is a Major Problem in India1437 Words   |  6 Pagesin India, the highest number in the world (Human Rights Watch, 1996). It is basically rooted in poverty. It is poverty that forces a child to earn money to support his family. Though it is prevalent in the whole of the country, the problem is acute in socio- economically weaker States like UP, Bihar, Orissa, Jharkhand, Chhattisgarh, Uttarakhand, Madhya Pradesh and North-Eastern States. Besides poverty, lack of education, and accessible sources of credit forces poor parents to engage their childrenRead MoreThe Role Of Parental Involvement And Children s Academic Success Essay1443 Words   |  6 PagesChapter Four provides an analysis of the data collected through surveys, interviews, focus groups, and field notes captured for the phenomenological inquiry and interview reflections. A brief summary of the literature review is presented along with the purpose of the study. The methodology and research design are also reviewed including, research questions, participant profiles, and the interview process. A summary of findings, summary of emergent themes, and discussion of the researcherâ⠂¬â„¢s conclusions

Management And Leadership An Organization - 1474 Words

Management and leadership are quintessential concepts in the life of an organisation. Both concepts share the same principle of how authoritative power influence and shape employees, however, each has its own distinctive feature the enable to differ from one another. This essay, however, I will not go further in the discussion of how management and leadership similar or dissimilar, but rather on how each concept has impacted on myself as a member of an organisation. The basis of each concept will be viewed on a theoretical standard and integrated with my personal real-life experiences. In addition, it is important to note that the limitation of an organisation in this essay will not be restricted in a work environment, but also expanded to†¦show more content†¦Being a server in a restaurant, I was clear that I was being managed. First of all, due to the power hierarchy in the restaurant, where the position of the manager was undoubtedly higher than the restaurant server. Sec ondly, I started the job without much knowledge of hospitality, whereas my superior was a trained restaurant manager who has been in practice for more than five years. Therefore, it was reasonable for my manager to see me as less knowledgeable in the hospitality field. This led to myself being closely controlled while doing my server job. I was constantly watched while performing tasks such as ordering, delivering and till work. The supervision was understandable initially, as I did not have many experiences and close supervision can be beneficial during unexpected circumstances in which I need assistance from the manager. However, even though I was able to perform tasks better over time, the intensity of supervision from my manager did not decrease. The manager still sees me as an inexperienced worker, and usually nit-pick my performance despite I was on standard quality. The built-up state of mind that I was the low-level employee drove the manager to intimidate me for questioning the necessarily of constant supervision or asked to perform tasks that are not in the category, such as talking to the chefs or joking with other servers.Show MoreRelatedManagement and Leadership of Organizations1008 Words   |  5 PagesManagement and Leadership of Organizations Unit 1 Individual Project American InterContinental University Details: The internet has created new ways to do business for organizations with much less capital planning as opposed to the high capital needs of traditional brick and mortar organizations. Based on this, how should management and leadership be addressed for each type of business? Research successful traditional and online retailers and address the following issues: Discuss the organizationalRead MoreManagement And Leadership : A Healthy Organization Essay1753 Words   |  8 PagesBrenda L. Nash Management and Leadership Paper 6 November 2016 Management and Leadership A healthy organizational culture is vital to the success of any company, but how it is maintained demonstrates the value the organization places on it. The management and leadership team, their ability to work together to influence subordinates determines organizational cultural environment. A healthy one allows for communication between levels, tolerance, and accountability with personal responsibility, collaborationRead MoreLeadership And Management : The Leaders Of An Organization1860 Words   |  8 PagesPeople often refer to managers as the leaders of an organization. Leadership and Management are two complementary systems of action, which both are necessary for an organization to thrive, but they are not the same. Although you would think that in order to successfully manage, one must first be a leader, many managers do not possess the qualities and skills needed to be a leader. Leadership is defined as the process of social influence in which one person can enlist the aid and support of othersRead MoreOrganization Management And Leadership : An Effective Leader2204 Words   |  9 PagesShort Individual Paper Adam Trexler DNSC 6247 - Organization Management and Leadership November 2, 2014 â€Æ' Introduction Even though it may be argued good leaders are born, it is evident that learning is a continuous process which is required in becoming an effective leader. This implies effective leaders are products of a continuous process of self-study, experience, education, and training. An effective leader is not the one who takes the leadership position to be referred to as a leader but ratherRead MoreManagement And Leadership Styles Of An Organization1847 Words   |  8 PagesManagement and Leadership styles In the case study, manager has resolved this through leadership styles of approaches in regards to the values and principles of an organisational behaviour used in the industry. According to (Stephen, 2006) a leader that engages the whole person’s paradigm of mind, body, spirit and heart get things done through people but not husbanding resources and technology. There are many definitions of leadership and each stresses the importance of a leader to influence andRead MoreLeadership Is The Ability Of An Organization s Management Essay1520 Words   |  7 PagesLeadership is the ability of an organisation s management to set and achieve challenging goals, take swift and decisive action, perform better in the competition, and inspire others to perform well (Rodd, 2013). Leadership provides direction for an organisation by letting the staff know about the direction in which they are headed and who to follow to reach the destination. Leadership involves showing staff how to eff ectively perform their responsibilities and by regularly supervising the completionRead MoreLeadership And Management Dynamics Of A Physician Run Organization1309 Words   |  6 PagesLeadership of Others The leadership and management dynamics of a physician run organization are complex and challenging. The biggest challenge is managing the differing opinions and perspectives of multiple physician owners. Up until recently, I have viewed my role with the physician owners as passive. My approach was to provide guidance with operational and strategic decision making and essentially let this group lead themselves. By shifting the style of my interactions with the physicians to aRead MoreUnderstanding Organization And Management : Leadership And Teamwork1460 Words   |  6 PagesUnderstanding Organisation and Management Leadership and teamwork INTRODUCTION During the three seminars we have been through, we observed and studied the way groups interact, evolve and how they deal with leadership. Indeed, despite the fact that leadership and teamwork have different benefits and purposes, they are strongly connected in some domains including business. Generally, groups share a communication network and a sense of collective identity and goals. The larger the group, the greaterRead MorePersonal Leadership Style. Every Organization Has A Management1105 Words   |  5 PagesPersonal Leadership Style Every organization has a management team, with the success the organization in the hands of these leaders and managers. How the organization is run is generally determined by the executive leaders and filtered down through a series of positions on an organizational chart. In hospital healthcare, at the end of the chart is the care provided by the nursing staff. Leadership styles are varied and there is no correct theory, however every leader must recognize which theory theyRead MoreKnowledge Management and Leadership in Learning Organizations: an Integrated Perspective.4679 Words   |  19 PagesKnowledge management and leadership in learning organizations: an integrated perspective. The illiterate of the 21st century will not be those who cannot read and write, but those who cannot learn, unlearn and relearn. Alvin Toffler To establish the importance of intimate relationship between leadership practices and knowledge management in the learning organisation, a learning organisation concept should be first identified and discussed, with the emphases on the specific features of contemporary

Case Study Dydynacorp Essay - 669 Words

1) if you were on the Dynacorp task force, what would be your first choice for an alternative design? what would be your second choice? 2) Which of the problems of the current design would your chosen design address? what problems (if any) would it not address? Are there any new problems to which it might lead? 3) What linking and alignment mechanisms would you propose to make the â€Å"grouping† of your first choice design more effective? Organizational Behavior - Culture Lens Dynacorp Case Problems inside Dynacorp: When Dynacorp has changed its structure, there are problems of linkage and alignment in the light of Strategic Design Lens. According to the new structure, Research and Advanced Development Group and Business Units (BUs) are†¦show more content†¦It means that there is still no recognition that interests are very important for the BUs and their totally different interests and priority are not yet understood and analyzed. Moreover, while arranging the new structure, most of the leaders who came from the old engineering department became the heads of the BUs. As a result, they may have not yet had full power to control their BUs that consist of people from the old production, engineering and marketing departments. Therefore, it is necessary that Dynacorp maps the interests of different BUs, gets buy-in, builds network among groups and increases power of the heads of BUs. Structure change: Dynacorp has changed its culture to motivate employees by alteri ng its structure from the functional to front/back structure in order to bring them closer through account teams and by putting engineering and manufacturing functions together, but Dynarcop is still facing a big problem of creating a new organizational culture that matches with its new structure. Its people still work in the old manner and hold old concepts, beliefs, habits, norms, knowledge etc while the new structure requires new knowledge, skills, concepts and so forth. Even though the structure has changed for 2 years, its employees are still in the dark to find out themselves ways to adapt to the new structure and fulfill their new functions.

Choices †creative writing Free Essays

Life is full of choices. Kelly, my best friend, made many choices; life altering choices. It sculpted the rest of her entire life. We will write a custom essay sample on Choices – creative writing or any similar topic only for you Order Now I, Karmen, was standing by her. Whatever happened to her. She was the only girl I had ever known who had the ability to hurt me, make me cry, make me loathe her, but still deep down, let me love her. Of course in this day and age some mocked our friendship; perceived it as something more. However, only we knew what we meant to each other. She was my life; she was like a sister to me. Our friendship undeniably was not the easiest, but whose is? Despite all of this, I loved Kelly Mainers more than anything in my life. Let me start from the beginning. Seven years to the day, I met Kelly. It was a cloudless day, at the beginning of September, it was apparent by the looks on everyone’s faces that none of us wanted to be there. The weather was showing no signs of cooling, so it felt like we were attending school in the middle of summer. I noticed this girl waving her parents good bye at the gates of Whitmore Girls. She had a thought provoking face. Long brown hair outlined her heart shaped face, and her vivid bright green eyes were the focus. She caught me staring and smiled, I did the same. We were eleven and young, fresh out of junior school, we just thought of each other as people to talk to. After a while our friendship deepened. We had instantly clicked. Neither of us had brothers or sisters, so we filled that void in each other’s lives. We were mocked at school for constantly being together. No one would ever catch us without the other, and when they did, they knew something serious must be happening. The years passed, as we grew older, our friendship grew stronger. However, at around 15, gradually our personalities began to differ. Kelly was into boys, make-up and clothes, whereas I was into music, food and television. We still conversed, but the spark that we had encountered at the beginning of our friendship just was not there anymore. We did not feel the need to be around each other constantly. It was sad, and we both had noticed it, but we did not let it jeopardise the little communication we had left with each other. We both acquired more friends outside our own friendship, which in a way helped me, but not Kelly. Kelly’s new friends influenced her in a way that I can only describe as detrimental. I was inclined to call them the â€Å"Shriek† crew, due to their incessant screeching whenever they spotted a member of the opposite sex. They turned Kelly into mini clones of themselves, which I am sure you can guess, was not a good thing. After much deliberation, one Saturday at the beginning of the summer holidays, 15 and free, I gave in and agreed to go out with Kelly. I usually tried to avoid doing this in case one of the â€Å"shriek† crew decided to tag along. After a long time, it was just the two of us. Looking back, it was the last time that Kelly and I had spent some real quality time together. We spent that whole afternoon just talking. We caught up on everything, I felt like I was getting to know her all over again. She had changed a lot, but deep down I knew she was still Kelly. The Kelly I ‘chose’ to be my best friend all those years ago. I had had one of the best days of my life, so obviously something had to come and spoil it. Just our luck, it was Karl, Karl Daniels. It was obvious to anyone who laid their eyes on him that he was good looking. Consequently, this boy was classed as Whitmore Boys finest specimen. I can still recall the effect that Karl had on Kelly and me when we first saw him. We were walking and I noticed him first. I stopped dead in my tracks; he literally took my breath away, all clichis aside. He had an utterly captivating face. After this day, Karl became the focus of all our attention. He was the type of boy that girls lusted after and a select few actually got. Some spent their lives throwing themselves at him. I had personally fawned over Karl for quite some time. However, soon his effect on me died down. Kelly, on the other hand, had a completely different take on this. As she grew older, her lust for him grew stronger. It was seven o’clock, and Kelly and I were still out and about on our â€Å"Bonding Session† when Karl called out to us, â€Å"So, you two wana come my way? † I scowled quietly. Kelly, right on cue, giggled and tossed her hair. She had switched into flirting mode. â€Å"Hey Karl, you all right? † Kelly simpered, as a wide slow grin spread over her perfect features. â€Å"Uh-huh, so what you saying? You two guna come? It’s this massive party down at my yard, love it if you could be there,† Karl replied. Blatantly he was only asking me to come along out of politeness. This was a regular occurrence: the guys chat Kelly up whilst I sit on the by lines watching, and assume the nickname ‘moody bitch’. Nothing new there. Kelly looked pleadingly at me, and I gave her one of my ‘don’t even think of asking me, you know what my answer is, do what the hell you want’ looks. She seemed displeased. â€Å"Karl, I’d love to come you know that, but it looks like my friend isn’t in the party mood, and would rather I didn’t go, sorry,† Kelly stated. My heart went out to her, she had fancied this boy for ages and she was doing this all for me. However, Karl, being a boy, persisted further, â€Å"What? She your mum now? Who says you have to go with her? You can come with me girl. Trust, you’ll have fun with me too! † Karl responded winking at her. That small insignificant gesture made Kelly’s mind up instantaneously. With a few rushed apologies she sauntered off, arms linked with the â€Å"sex god† of year 11. She had picked Karl over me, a twinge of pain swept through my body. I was aware she fancied him but she could have at least tried to persuade me to accompany her. Little did she know that going to the party would change the course of her whole life; she could do nothing to stop it. It was the first day back to school from the summer holidays. I was late, and was darting around trying to get to my new form room. I had not spoken to Kelly for four weeks since that day she chose Karl over me. Neither of us had bothered to pick up the phone to each other during this time. However, Kelly was the kind of girl I tended to call a sporadic caller, i. e. they only call when they want something! Personally, I thought it should be Kelly’s duty to do this especially as she was the one that left me that serene Saturday. Things like this rarely traversed Kelly’s mind. My mobile bleeped and said â€Å"four messages received†. All of them were from Kelly begging me to find her in the school toilets. As usual, Kelly called and I ran to her side. I made a slight detour on the way to my form room and found Kelly sitting on a toilet. The door was ajar, and I found Kelly crying hysterically. I was at a complete loss. I did not know what to do; why was she so upset? Kelly’s sobbing ceased momentarily, whilst she urged herself to talk, â€Å"Karmen, I have something to tell you and please don’t interrupt me for once, I just want to come out with it†¦ I’m pregnant. † I was gaping at her; it was like a bombshell. Kelly looked so vulnerable; I wanted to reach out and hug her. Suddenly something snapped in me; I could not put my finger on it but in a space of a second, everything had changed. Something was stopping me reaching out and touching my best friend. Why? She again burst into full-fledged tears and I just could not bring myself to console her, it was impossible. I tried to reach out and touch her arm but it was as if an invisible string was holding me back, making me keep my distance from her. I am not sure why this piece of news had such an effect on me. I think it was because deep down I wanted Kelly to realise for herself that the people that she hung out with were wrong for her. The old Kelly would not just up and leave and go out with a boy that she hardly knew. â€Å"The eyes are the windows to your soul,† Kelly had said to me five years ago. Until now, I had never understood what she meant, but she was right. When I was staring into her eyes, I could feel every facet of emotion she had in her. I was scared for Kelly. What would her destiny be 15 and expecting? â€Å"Whose baby is it then? † I asked, mentally running through the string of boys that we were acquainted with. Karl’s,† she replied with a sniff. I studied her face intent on getting the truth, but Kelly made this task very easy for me – â€Å"Look Karmen, I don’t see the point in being in denial, Karl raped me ok? I know what you’re going to say ‘I told you, you shouldn’t have gone with him in the first pla ce blah blah blah’. I know it was entirely my fault and I know you think it is to. We were making our way to the party and he was being so nice. Treating me well. Before I was drunk at the party, I didn’t really know anyone, so I hung around with him. One thing led to another and was kissing him, nothing more. I went and hung out with some of the â€Å"shriek† crew and that was all right. Then a couple of hours later, Karl came up to me. His breath stank of alcohol and he tried to kiss me. I pushed him away. However, in the end I just could not help it, I liked him so much and I gave in to temptation. I was in his room and we were just talking,† Kelly again broke down into tears, I let her cry it out, but she started to talk again. â€Å"I am an idiot I was kinda drunk; I didn’t even know what I was doing, let alone when, where and how. I doubt I even enjoyed it. I mean I liked him yeah, but not enough to do something like that with him. I don’t know, I lost my virginity to him and I didn’t even want to. He was so rough, and his eyes were evil. It was as if a different Karl had taken over. He wasn’t the same sweet, innocent faced boy that I had fancied for so long. I am such a mess, and I am so sorry I didn’t ring you. I did not know what to do with myself; I’ve been a nervous wreck. Seriously Karmen, as a mate, I need to know that you’ll be here, right beside me. † What could I say? After hearing all that, the invisible string that was holding me back let go. Apart from anything else, I managed to give her some degree of solace. I doubt I alleviated any of her pain but I did my best. Something that really bugged me was the fact that she did not seem too bothered about Karl raping her. Rape, the dictionary defines it as a) if a man rapes a woman, he violently forces her to have sex with him against her will b) rape is the act or crime of raping a woman. The next day, Kelly talked for two hours straight, and I just listened. Listened to what she had to say and how she felt. It was her time and not mine. I came out of it feeling different. Different as in doubtful but not once did Kelly speak about how she had been violated by Karl. I thought a lot over the next few days. I recalled all the conversations that Kelly and I had had about Karl (which was quite a few). All the evidence pointed to the fact that Kelly wanted this to happen. Not that it was pre-meditated or anything, more that she wasn’t bothered about the fact that she had been violated and her virginity had been lost to a terrible crime like rape. It would make sense, I mean she had always fancied him, and I was positive that her feelings for him were more physical than anything else. She was not so much upset about the fact that he raped her, more the fact that she was pregnant. I mean obviously the suspicions that I had were not rock solid, but they felt right. A few months passed, I consciously distanced myself from Kelly. Not that she had noticed, of course. She got a lot of teasing when her bump started to become prominent, but those people soon refrained from this when she began coming out with her version of the ‘truth’. She was basking in the glory of being one of the only girls to lose their virginity in year 11. However, what she called basking, I called bragging. She was bragging that she had had sex with Karl. What was she? Did she not realise what she was saying? I only caught snippets of her conversations but I was quite sure what I had heard was true. Kelly was claiming to the rest of the class that Karl did not rape her, but that she was the consenting party in this. This just consolidated my suspicions. My best friend was a liar. â€Å"Yeah, I know. He looked too buff that night. He was so sweet. I’m glad my first time was with him,† I heard Kelly say. Since when had rapists been sweet? It was not that I was eavesdropping; more determination determined to unveil the truth. â€Å"Seriously! Yeah I heard from someone that you got off with him that night! How was it? You’re such a lucky bitch, us lot would all kill to be with Karl! † the unknown gossip hungry girl said. â€Å"Look, I ain’t the type of girl who kisses and tells you know! You wana know what went on, you have to ask him,† clearly Kelly was avoiding the question. So, did this mean she was raped? I mean at the beginning of the conversation, it sounded like she had wanted this to happen; am I right? However, towards the end, it was the complete opposite to that. I had concluded that if I was going to get my answers, there were two things that I needed to do and have a) courage and b) confront her. Eventually, I did muster up enough courage to confront her. The thought of Kelly hiding all her pain from people was hurting me. Did she not trust others with her secret? Obviously the paranoid side of me kicked in and I thought that maybe she had not been raped, and it was all a ploy to get attention from me. I mean we had grown apart but lying about something so serious, that was uncalled for. Therefore, the purpose of the conversation was to get the truth, the real truth from what they call the ‘horse’s mouth’. In a way, deep down, at that time, I thought I knew the truth, I just needed to hear it for myself. Kelly, did Karl rape you or not? I don’t understand, you came to me and told me that he had raped you, and at the very same time you’re bragging to all your other friends that Karl had had sex with you. I’m sure you can see how I feel; I am confused and I can’t help it you’re sending me mixed messages. Were you raped or w eren’t you? Did you want him to? Is that why you went telling the whole year how you got off with him? You disgust me you know that; to even think that I spent time thinking of you, hoping it would all get better; whilst you’re sitting here weaving all your lies. † She was silent. For once in her entire life, Kelly had no comeback for me. She had not taken her eyes off me for five minutes straight. None of us had uttered a word, just exchanged menacing looks. She offered me no explanation, and just before she walked off, she told me â€Å"Maybe if you came with me to the party this wouldn’t have happened, you thought about that Karmen? † â€Å"Typical Kelly, can’t face up to anything can you, so you shift the blame onto someone else. You’ve been found out and you can’t handle it,† I shouted after her. I watched the back of my ‘best friend’ as she walked away and realised we were the complete opposite of that. We had changed so much along the way; I hardly knew who she was anymore. I could not take it. Why should I have to be responsible for all the mistakes that she makes? She had the audacity to say that it was my fault she got pregnant because I didn’t go to the party with her. I could not just be there at her disposal all the time, day in and day out. There was a time when I considered Kelly as my one and only best friend. I had moved on. This girl was some kind of alien to me. I was physically disgusted with her. I had considered her my own flesh and blood and now she was having a baby. The old Karmen would have stood by her, but not now, she was on her own. I had decided that I was going to make a stand for myself, see how she could handle her life without me. As evil as I must sound by saying this, it was all-true. My capricious friend had her comeuppance, and to some extent, I was glad. With hindsight, I regretted doing this. I did not realise how much my words had affected her, how much me not being there for her had done to her. A few short months after the confrontation, I had not heard or seen Kelly around. According to gossip, she had had a baby girl. Kelly’s mum left countless messages for me on my answering machine everyday, begging me to come and visit her. Her last few messages started to become a bit more desperate and personal. Kelly had postnatal depression; she was rejecting the baby. That was Kelly all right; she could not face up to anything, not even something as serious as this. A few days after Kelly’s mum’s message about her postnatal depression, I received a letter from Kelly – Dear Karmen, Letters, don’t you find they are the best form of communication? Remember when we used to write letters to each other day in and day out. I still have all of them you know, they mean so much to me, please don’t ever forget that. This may be the last letter I will ever be writing, to you, or anyone else. Do you remember the first day of Whitmore? I smiled at you, you smiled back. From that moment onwards I knew that we were meant to be friends, we clicked you know? I knew that you were the only one like me in that hellhole. To this day, I stand by that comment. Do you remember the days when we were literally obsessed with Karl, and we spent the whole day looking for his house? Took us ages, but we persevered and found it. Since you have stopped talking to me, my whole world has literally crashed around me. Have you forgotten all the good times that we spent together? I haven’t. I sat in bed last night, just thinking about all the times we’ve spent in each other’s company; sitting on the terrace, contemplating on life. Those were some of the best days of my life. I miss that; in fact, I miss you. My life feels like nothing without you by my side. I know people were always commenting about how close we were for just friends, but was and still is true, we are more than friends. I consider you as a sister. I will be the first one to admit, that the â€Å"shriek† crew were some of the people that thought we were more than that. I told them otherwise. I stood up to them Karmen, that was something you always said I couldn’t do. I found this in a book†¦ Don’t walk in front of me, I may not follow Don’t walk behind me, I may not lead Just walk beside me and be my friend When the whole Karl raping me thing happened, I didn’t know what the hell to do. I felt so violated by him, but I couldn’t tell anyone. Everyone had been at the party and seen what had happened, they all just thought I’d got a bit carried away and slept with him. But, it wasn’t like that. You should have seen his face when he did it, it was so indelicate. I cried for days on end after it had happened. To make it worse, the â€Å"shriek† crew all assumed that I had wanted it to happen with him. Yes, I was physically attracted to Karl, but not to the extent that I felt I needed to lose my virginity to him. It stung when you insinuated that I had lied to you, when I had not. You confronted me that day and I blamed you for this happening to me, I realise I shouldn’t have. It was your choice not to come with me, and now, looking back, I wished I had not gone either. As usual, I felt I needed someone to blame for my actions, but you weren’t the one. All I wanted was for someone to tell me, â€Å"Kelly, it wasn’t your fault†, but no one did. I thought I had to put up a front for the â€Å"shriek† crew. I didn’t want to be known as the freak that was raped. Besides, I know them better than you do; they were overtly laughing that time when Chrissy got raped by that university guy. How would I tell them this? So, as usual to get out of it, I spun my intricate web of lies to get out of the predicament. I wasn’t lying to you; you are the one person in my life I would never dream of deceiving. Karmen, I trust you with my life. Do you know what kept me going that day and night? No? That I could tell you and you could give me the support that I needed. I did not need the â€Å"shriek† crew if you were there by my side. Where were you Karmen? Where were you when I needed you most? I had my baby, where were you then? I called and called you for days on end, why didn’t you ring me back? I love you so much, and the one time in my life I needed you, you just were not there. Was this some kind of punishment for the ways I’ve treated you in the past? I didn’t deserve that. I had just been raped by a guy that I had fancied for ages and you were punishing me, I could not comprehend. When I told Karl that I was pregnant with his baby, he literally told me â€Å"Well, that’s your fault, leave me alone and stop telling people the baby is mine. † Can you even begin to imagine how I felt? I had been raped by him. Foolishly, assuming that he had an iota of decency in him, he would help me; obviously he didn’t. I rang you so you would know what I called my baby – Karmen. Do you know why I called her that? Because when baby Karmen grew up, I wanted her to be just like you. A strong, good person, not like her mother. I rejected baby Karmen, I had postnatal depression, and did you come and see me then? Numerous times my mum left messages on your phone for you to visit me, and did you? Did it cross your mind to talk to the girl that you spent the better part of you life with? I better cut to the chase; I know how you hate long letters. I can’t take life anymore Karmen. I just cannot take it. It’s such a mess, baby Karmen I did not and still do not want her, and I doubt I ever will. I love her, but I cannot outwardly show my love. How do you think that makes me feel? Every night she sits and cries and I can’t go anywhere near her. I’m afraid of what I could potentially do to her. What Karl did to me affected me psychologically in a way I doubt anyone will ever understand. To some extent, not even I understand why I’m feeling this way. I don’t think the true effect of the rape really hit me until after I had Karmen. Before that I had comprehended with the fact that I had been raped, I just had not had time to get over it. I’m a weak person Karmen, all this pressure I cannot deal with. Without you, I had no one to offload my worries and problems onto. No one to talk it all out with. Now you’re not here for me, I don’t see the point in living. I want to die. It’s not just one of my phases, I’ve been feeling suicidal for quite some time. Only now have I built up the courage to do something about my life, and my choice is to end it. This is the last letter you will ever be receiving from me, and the last time you will be hearing from me in general. So, I just want to say – â€Å"You were like a sister to me Karmen, the child that my parents didn’t have but always wanted. You are irreplaceable, and I know some other girl will take my place as your best friend. Being the kind hearted person that you are, you will be equally good to them as you were to me. I thank you so much for all you did for me in the time that I have known you. I love you Karmen, and whether I am dead or alive, nothing is going to change that. I am sorry I’m leaving it this way, I wish I didn’t have to, but I feel I no longer have any other choice. Goodbye Karmen, I love you with all my heart. † Kelly x P. S. You always said that I have to be the one who the makes choices in my life. This is my choice. I choose not to be alive anymore. I chose to lie about Karl and all that. I control my life now that is what you always told me to do; I’ve done it Karmen. I have finally taken control of my life; it is all in my hands now. I read the letter; I was just numb and immobilised. My world had been instantly transformed. She had hung herself. As disrespectful as this must sound; I thought that if Kelly ever killed herself, she would take pills. However, she did not, she chose something that would hurt her, she did not take the easy way out for once. I mean hanging yourself is not exactly the most comfortable position. Kelly and I had both made many choices in our lives. Hers, however, were very drastic. It all started when she chose Karl over me. If she had not she probably would not be dead right now. The grief I was undergoing inside of me was overwhelming, all I could think of was â€Å"what if I had just gone with her to that party? † â€Å"What if I had just believed her and not confronted her that day? † â€Å"Returned all her phone calls†. All these questions were literally eating me alive. For the first time in my life, I felt guilty. It was terrible; it was like a wave of heat frequently swept over me. Every time this happened, I felt like being sick, I hated it; I wanted all this grief to go. The recollection of the letter brought tears to my eyes. What must she have been feeling when she wrote it? I was astounded †¦ she was gone, and I could not come to terms with it. The other day the â€Å"shriek† crew decided to confront me, they blamed me for her death. They are truly heartless. I had just lost a best friend and they were lecturing me about how I should not have ignored all her calls etc. What do they know? They were the downfall of Kelly, if she had just realised they were not the right sort of people she should have been hanging around with, she may have been alive at this moment in time. It was the day of her funeral. Kelly’s parents were distraught; they could not fathom what made her do this. According to them, Kelly was always such a happy girl, and towards the end, she had shown no signs of feeling suicidal. Evidently, they were not the most observant parents. The last choice that I made concerning Kelly was to give the eulogy at her funeral. It was my last attempt to discern why, why I neglected her in the recent months. Then it came to me – it was my choice to. How to cite Choices – creative writing, Papers

The Seven Layers Of The Osi Network free essay sample

Model Essay, Research Paper The Seven Layers of the OSI Network ModelThe OSI Reference theoretical account is comprised of seven beds. This web theoretical account is used to depict the different beds, or # 8220 ; parts # 8221 ; of a web. Ranging from package related to hardware related, they are: Application, Presentation, Session, Transport, Network, Data-link, and Physical. The Application bed refers to the package used on the web, such as a web browser, and ftp client, or the client s runing system, all of which are used to entree resources from the host. Even though all these applications are considered portion of the Application degree, they may develop their ain methods of pass oning between each other, merely every bit long as they are compatible with the degree below them. This means following the standard protocol for undertakings such as file transportation and electronic mail. FTP would be the most common illustration of a file transportation protocol, and the X. 400 message protocol and the X.500 directory protocol are worldwide recognized protocols for their two maps. The 2nd bed from the top is the presentation bed. This bed follows a common protocol in pass oning with the Application bed, and of class the bed below it, the Session bed. The presentation bed, though, is concerned with taking the message contents and transforming them suitably for transmittal across the web. This means altering the Application contents into digital, or binary, informations. ASCII ( American Standard Code for Information Interchange ) is an illustration of a constituent of the presentation bed. This takes displayed characters and converts them into binary values, so they can be transmitted over the network.. In add-on to external informations representation transmutation, which has merely been covered, the presentation bed is besides used for compaction and/or encoding of the information. However, the presentation bed on the other terminal must besides cogniz e how to decode or uncompress this information. The 3rd bed from the top is the Session bed. This bed includes maps that set up a connexion with the host. After the presentation bed transforms the information for transmittal, the session bed makes it easy for the informations connexion to be maintained between procedures on different systems. In other words, when a procedure requests a connexion with another procedure on another system, the session bed helps set up the nexus. Therefore, this bed is responsible for the undermentioned undertakings: ( 1 ) Get downing and triping the session ( 2 ) Fillet and let go ofing the session ( 3 ) Synchronizing the two terminals ( 4 ) Dialog control ( 5 ) Transportation of dataThe session bed is the last # 8220 ; upper # 8221 ; or software-related bed, and Pr ovides the connexion to the â€Å"lower† , or hardware-related beds. The first of the two in-between beds is the Transport bed. This bed is for break uping packages that are sent from the session bed, so they may be transmitted over the web. On the other terminal, the conveyance bed puts these back together once more. When Transport breaks up these beds, it assigns a sequence figure to each one, so if they are received out of order on the other side, the distant Transport bed can recompose them as if they had neer been broken up. Afterward, the conveyance bed puts the right finish reference on the packages and does simple routing of them between webs if it is in an internetwork. The following bed down is called the Network bed. This bed accomplishes the undertaking of stating the package precisely which hosts to travel through to make the concluding finish host. It does elaborate routing of the message so the message knows how to acquire at that place. A simple analogy is comparing what Network does to looking carefully at a roadmap and acquiring expr essed waies, instead than stating simply that you want to travel from location ten to location Y. A widely accepted Network Layer protocol is X.25. Now that the message is decently encoded, interrupt down, and routed, the lone thing left to with it is physically transport it. The Data-link bed, the first of the two physical beds, does informations conveyance. It sends informations from one terminal of a line to the other, it activates and deactivates the nexus, it detects mistakes in the information nexus, it allows the nexus to be shared, it provides crystalline informations flow, and allows for mistake recovery and alteration. Normally accepted criterions for the Data-link bed are ANSI s ADCCP ( Advanced Data Communications Control Procedure ) , HDLC ( High-level Data Link Control ) , SDLC ( SNA s Data Link Control ) , and IEEE s 802.2. The concluding bed accomplishes the undertaking of really directing the message over the physical nexus. This nexus is called the Physical Link. T here are different ways to convey this binary informations, such as parallel signals, amplitude or frequence transition ( AM or FM ) , light signals, or wireless signals. Standards for transmittal of binary informations in this bed are: CCITT s x.21 for digital transmittal, and v.35 A ; v.24 for parallel transmittals. The whole object of the OSI Reference Model is in its name: Open Systems Interconnect. This means that it has to be unfastened for different types of protocols or methods for each bed, while still supplying compatibility between the other beds. This will let flexibleness for coders while still keeping a rigorous criterion for how these beds must interact with the 1s above and below it.

Taxation and Law Cases Absolute Ordinary Income

Question: Discuss about the Taxation and Law Cases for Absolute Ordinary Income. Answer: 1: Basic Introduction: Peta after making sales of refurbished old two numbers of tennis courts received $ 600,000. This receipt is very much an ordinary income in absolute nature as per section 6-5. The property or the house was purchased before two years by Peta with an intention of residing with family and to make alterations in the old adjoining tennis courts to sale them with profit to recover the cost of purchasing the house and cost involved for refurbishing the old tennis courts. The transaction although appears to be capital in nature but in reality it is an ordinary income only (Government, 2015). The income received from an ordinary source is called an ordinary income and will be assessed under section 6-5 of Income Tax Assessment Act, 1997. Section 10-5, if explained properly, we will understand this more. Any income coming to any Australian citizen from any ordinary source should be treated as ordinary income for Income Tax Assessment. The property was purchased by Peta before two years which is 12 months old. It is usually to be treated as Capital gains as being a capital asset under Income Tax Assessment Act, 1997. Peta will thus be entitled to get a discount of 50% on gain for selling capital assets after selling the refurbished tennis courts. A reference to this can be made by mentioning the case of Harris (1904) vs. California Copper Syndicate (Reduced and Limited) 5 TC 159 (Legislation, 2016). The basic target of Peta, the taxpayer was to sale the tennis courts after repair and refurbishment with an intention to make profit. Due to this the income will be treated as business income. Ordinary Income Theory: The nature of income can be better understood with the help of certain case studies. Any receipt cannot be an income but where there is a stage of periodicity, regularity and recurrence then it can be called an income. To determine an income as business income there is specific method to do it. The owner of a land treated a land in different manner or like object for sale although it is of different nature as per the case under High Court. Under section 6-5 of ITAA, 1997 the companys income was charged by High Court and Income Tax Assessor as ordinary income as the land was treated as object and was intended to be sold to make profit and just not business (Austlii, 2016). The importance finding ordinary income needed because-- Any money receipt generated from a business is not considered as business income. Profit is the product of the business, and the business income can be considered by the receipt of profit. The receipt and the product of the business must have a relation. If any isolated or one-off transaction generated profit it is to be considered as ordinary income if the profit or the gain from extraordinary transaction in course of the business. Substantial Case Laws: The judgment of FCT v Montgomery says If a profit or gain from such a transaction is treated as ordinary income, it would obviously involve only a net amount being income. The following cases will give an idea about ordinary income when a plan is made to subdivide land to make buildings on it. The party Moana Sand Pty Ltd purchased huge land areas for selling sand out of it and when the sand was exhausted then the land was subdivided and sold, the Commissioner said that the company is making huge profits out of this land sales. The ruling was not right but the company accepted this ruling. The case here is Moana Sand Pty Ltd v FC of T 88 ATC 4897. The party Casimaty as per the case of Casimaty v FC of T97 ATC 5135 was in the business of dairy production and some cropping activities. Due to old age he became very weak and was unable to continue business anymore as it went to huge loss.He planned to sell the land into eight subdivisions to make the loss right. He was charged by The Commissioner for selling land to make profit and purpose of land development was to make profits only. The owner on Appeal got relief from this judgement as the land sale was made with no intention to land development but to meet emergency only (Austlii, 2016). The company Statham Anor as per the case of Statham Anor v FC purchased and developed land for 105 lots in four different phases with an intention to make profit (Ato, 2016). The ATO pointed out the following from the case The land or propertys purpose of purchase changes. Any business to have a printed letterhead, office premises and its manager. Addition to the existing land with new purchases. Planning for existing land subdivision. Business accounts including such lands. Expense treatment or not of any interest on borrowed money to purchase such land. The existing land is subdivided for making a building on it (Austlii, 2016). 2: Taxation Laws A: The Fringe Benefit Tax or FBT is a very unique type of taxation element which is to be paid by the employer only having a special purpose and intention of benefiting all the employees with a purpose of encouragement to the employees for taking the business as their own and act accordingly. It is exclusively done or paid by the employer to say his employees that he cares for them so much that he can pay for their benefits also. The employees get a great moral boosting after they get these FBT rewards from their employer. They try to give their more than expected contribution to make the business grow, prosper and develop into a new horizon (Ato, 2016). There are innumerable types of FBTs which are used in a business and they may vary from business to business. These are of different types and are related to employees who are needed to be given these benefits for making them more responsible and useful. The payment of the FBT is generally made by the employer related to the specific employee and is of different as they vary due to usage and leverage from employees needed (Ato, 2016). There are thirteen types Fringe Benefit available for employees. These are follows-- Fringe benefit of Property. Fringe benefit of Car Parking. Fringe benefit of Housing. Fringe benefit of Board. Fringe benefit of Tax-exempt body entertainment. Fringe benefit of Entertainment. Fringe benefit of Airline transport. Fringe benefit for Cars. Fringe benefit for Waiver of debt. Fringe benefit of Loan. Fringe benefit of Expense payment. Fringe benefit of Living away from home allowance. Fringe benefit of Residual. But we must also mention here that there are a few exemptions for employer from fringe benefit for public benevolent organisations, religious institutions, etc. ABCs FBT will be same for both the case where it has given entertainment for 20 employees or for 5 employees. ABCs FBT can be reduced substantially by making the reimbursement to its employees instead of making the payment by them directly. Payment through reimbursement will be indirect hence would get relief from FBT because FBT is related to only direct payment for employee entertainment or benefit (Ato, 2016). The mobile phone worth $ 2,000 give to Alan should have done by indirect manner than directly to avoid FBT. Alan could have been given an advance and he on prior sanction and advice of the management would buy the item and submit the bill to get the advance adjusted thus making the FBT like an expense. In the same manner the amount of $ 20,000 for childrens tuition fees could have been paid to Alan. This could have been directly included in the salary of Alan and he would pay it directly thus saving ABC from making FBT payment unnecessarily. ABC can ask the employees to make contributions towards a fund for replacing FBT by ABC and for the purpose of using such fund for employees entertainment related FBT and thus by doing this the FBT can be avoided in straight manner by company. ABC purchased mobile phone inclusive of GST and food for employees for entertainment also inclusive of GST. For both the cases ABC will get GST relief as they are already paid and will be treated as INPUT GST (Ato, 2016). The following is the FBT calculation Alan is employed for two years duration by ABC and ABC have provided Alan with benefits as detailed below Tuition fees for Employees ChildrenTaxable. Food as a part of Employees EntertainmentTaxable. Employer provided Mobile phoneif work related the exempted. Employer provided Mobile Bill for its usage-- if work related the exempted. The calculation of fringe benefit tax: Total Fringe benefit: Entertainment by food--- $ 6,600 (No Credit of GST) Childrens tuition fees--$ 20,000 (No credit of GST) Total $ 26,600 Type 1: GST cannot be claimed for lower gross-up rate. Year Ending 31 March 2016 and 31 March 2017. FBT outcome--49% 1.9608 Type 2: GST can claim as it has entitlement for higher gross-up rate. Year Ending 31 March 2016 and 31 March 2017. FBT outcome--49% 2.1463 Tuition fees for Alans Childrens--$20,000 x 1.9608 = $39216 x 49% = $19215.84 (FBT) Food used for Entertainment-- $330 x 2.1463 = $708.279 x 49% = $ 347.05671. B: If the entertainment is done with only 5 employees, then every block of 5 employees, will be used to find out the entire dinner cost after division. The following FBT has to be paid; Type 1: GST cannot be claimed for lower gross-up rate. Year Ending 31 March 2016 and 31 March 2017. FBT outcome--49% 1.9608 Type 2: GST can claim as it has entitlement for higher gross-up rate. Year Ending 31 March 2016 and 31 March 2017. FBT outcome--49% 2.1463 Food used for Entertainment--$1320 x 2.1463 = $2833.116 x 49% = $ 1388.22684 (FBT) C: Business promotions have different ways for each business. One of it is taking the client to have entertainment by way of food and drinks. Hence in such case FBT would never be applied. References: Ato. (2016). ATO Interpretative Decision. Retrieved 09 16, 2016, from law.ato.gov.au: https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002483/00001 Ato. (2016). FBT exemptions and concessions. Retrieved 09 10, 2016, from www.ato.gov.au: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/fbt-exemptions-and-concessions/ Ato. (2016). Fringe benefits tax rates and thresholds. Retrieved 09 13, 2016, from www.ato.gov.au: https://www.ato.gov.au/Rates/FBT/ Ato. (2016). How to calculate your FBT. Retrieved 09 15, 2016, from www.ato.gov.au: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/How-to-calculate-your-FBT/ Ato. (2016). Reduction in taxable value where interest would have been deductible to employee. Retrieved 09 13, 2016, from www.ato.gov.au: https://www.ato.gov.au/General/Fringe-benefits-tax-(fbt)/In-detail/Employers-guide/Loan-and-debt-waiver-fringe-benefits/?page=8#8_8_Reduction_in_taxable_value_where_interest_would_have_been_deductible_to_employee Ato. (2016). Taxation Ruling; whether profits on isolated transactions are income. Retrieved 08 30, 2016, from law.ato.gov.au: https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001 Ato. (2016). Work-related items exempt from FBT. Retrieved 09 15, 2016, from www.ato.gov.au: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ Austlii. (2016). INCOME TAX ASSESSMENT ACT 1936 - SECT 148. Retrieved 09 13, 2016, from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s148.html Austlii. (2016). INCOME TAX ASSESSMENT ACT 1936 - SECT 78A. Retrieved 09 21, 2015, from www.austlii.edu.au: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s78a.html Austlii. (2016). INCOME TAX ASSESSMENT ACT 1997 - SECT 6.5. Retrieved 09 16, 2016, from www.austlii.edu.au: https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Government, A. (2015). Income Tax Assessment Act 1997 . Retrieved 09 18, 2015, from https://www.comlaw.gov.au/Details/C2013C00082 Legislation. (2016, 09 16). Income Tax Assessment Act 1997. Retrieved 09 16, 2016, from www.legislation.gov.au: https://www.legislation.gov.au/Details/C2013C00082