Methodology Project Management

Question: Expound on theMethodologyfor Project Management. Answer: Presentation Undertaking Management is seen to be widely utilized in some structure or the other in different business parts (Kerzner, 2013). This is basically on the grounds that utilizing the venture the board ends up being valuable for the business associations to explain the objectives and distinguish the difficult regions and hazard and it likewise help with detaching the exercises and observing the results (Turner, 2014). In addition, with the assistance of undertaking the board, the responsibility can be improved since it helps in disconnecting the works and allocating the obligations in a proficient way. Accordingly, based on the angles, venture the board can be characterized as an impermanent undertaking that is attempted by the business associations that follows a particular pattern of commencement, characterizing, arranging, execution and close for the improvement of a one of a kind item or administration through successful coordination of human, material and budgetary assets. Along these lines, based on the above angles identified with powerful utilization of venture the board, the article underscores upon the applying the task the executives procedures in setting to the Engineering and Construction Project Tender that has been gotten. Dealing with an Engineering and Construction Project is seen to be unique in relation to the administration of different tasks. The distinctions that exist between these two sort of undertakings for the most part comes from the nature and the qualities of the building and the development ventures (Chen et al., 2009). So for the effective administration of the development, it is significant with respect to the undertaking chief to mull over the distinctions that exist between the nature and normal for the development ventures and different tasks. A development ventures is commonly seen to be capital concentrated and therefore requests critical association of the administration aptitudes and successful coordination of the wide scope of specialists from various fields. The development ventures are commonly embraced outside and along these lines they are vulnerable to numerous factors that incorporate traffic and climate (Ghanem AbdelRazig, 2006). While undertaking the development venture, it is significant with respect to the task administrator to effectively address the topography and states of the undertaking site and connection between the task and the earth in which it is being embraced. The development ventures are additionally dependent upon assortment of laws and guidelines that endeavor towards guaranteeing the open security and the limiting the ecological effect. In contrast with different businesses, the development ventures requests escalated utilization of work and it likewise devours enormous measure of materials a nd physical apparatuses. It has been seen that the administration of development ventures shares a great deal for all intents and purpose with the administration of the comparable kinds of the undertakings thus the examinations led by Burke, (2013) has advanced the way that the a significant part of the substance of the PMBOK_Guide is straightforwardly appropriate if there should arise an occurrence of the development ventures. Nonetheless, despite the fact that it has been said that the administration of development ventures is like the administration of the other sort of tasks in different perspectives, development venture is described with specific quirks that separate the administration of the development venture from different activities like programming advancement. As, if there should be an occurrence of development extends, the undertaking chiefs are regularly changed starting with one stage then onto the next stage. Along these lines so as to recognize the distinctions, Project Management Institute has given a manual for successful administration of the development venture for example The Construction Extension Guide to Project Management Body of Knowledge third release. This guide set forward four extra information regions that incorporate the undertaking security the board, venture natural administration, venture monetary administration and task guarantee the executives. According to the examinations led by Larson Gray, (2011), it has been seen that the in a development venture, the significant assignments that are included incorporate powerful coordination of the experts inside the task group so as to empower them to invest their best amounts of energy to contribute towards the fruitful fulfillment of the undertaking. Besides, it is additionally the way that for successfully dealing with the development ventures, it is essential to have an improved comprehension of the plan and development fo rms notwithstanding the information in regards to the undertaking the board and general administration. What's more, the other major significant viewpoints in setting to compelling administration of the development ventures incorporate the capacity to convey successfully and the capacity to proficiently deal with the group. According to the investigations directed by Meredith Mantel, (2011), it has been seen that the elements of task the board in development incorporate indicating the targets and plans of the undertaking that incorporate the setting up the venture extension, spending plan and calendar, setting the exhibition necessities and choosing the members of the venture. Task the executives additionally helps in augmenting the viable usage of the accessible assets by obtaining the work, materials and gear according to the timetable and the arrangement that has been recommended (Schwalbe, 2015). It additionally ends up being valuable in executing the tasks through powerful coor dination and control of the arranging, plan, assessing, contracting and building exercises all through the procedure of the development and it helps with creating compelling correspondence and components so as to determine the contentions among the development venture colleagues. In setting to the Kerzners venture Management, examination of the section 5 for example the Management Functions uncovered the way that it manages different viewpoints in venture the board that remember the relational impacts for the undertaking, the obstructions to extend group improvement and the manners by which the recently framed group can be taken care of (Turner, 2007). Subsequently, it gives the manners by which the task needs to follow the means that incorporate the arranging, sorting out, coordinating and controlling and with the assistance of these exercises the venture director is capable to guarantee that the objectives of the undertaking has been practiced. It gives the Douglas McGregor hypothesis that ends up being useful in inspiring the colleagues towards investing their amounts of energy to accomplish the objectives of the task and proposes the Maslows Hierarchy of Needs of hypothesis to spur the colleagues to understand their necessities and climb towards fulfillin g their more significant level needs (Wysocki, 2011). So these perspectives plainly apply to the development venture and according to the investigation of the Chapter 5, it is seen that if there should arise an occurrence of tasks like the development venture, one have to stress after creating powerful connections so as to forestall disorder and this can likewise be accomplished by unmistakably characterizing the objectives and obligations of the colleagues (Kerzner, 2013). Notwithstanding the above angles, it is additionally critical to effectively direct the human asset arranging since the development venture is a work serious task. Then again, investigation of the Chapter 21, it is seen that it manages the venture the board development model. The investigation uncovers that it gets significant with respect to the association to be sufficiently adult to receive the undertaking the board methods to achieve the task effectively (Kerzner, 2013). Thus, in this unique circumstance, Kerzners PM Maturity Model endeavors towards depicting the qualities of each degree of development that incorporates the dangers, the barriers and the activities required for finishing each level. According to the Kerzners PM Maturity Model, there are five levels that incorporate the normal language, the basic procedures, solitary strategy, benchmarking and the constant improvement. At the principal level, for example normal language, the associations endeavor towards perceiving the significance of undertaking the executives and requirement for increasing a comprehension of the essential information on the venture the executives and its wo rding (Cicmil, 2006). At the second level for example the normal procedures, the associations endeavor towards perceiving the requirement for basic procedures and along these lines the association underline after creation a concentrated exertion for utilizing venture the board and building up the procedures and strategies for supporting the compelling utilization of task the executives. At the third level for example the particular system, the associations endeavor towards creating solitary approachs instead of using various procedures so as to accomplish cooperative energy and procedure control (Cicmil et al., 2006). At the fourth level for example the benchmarking, the associations endeavor towards playing out the benchmarking all the time against those rehearsed in comparable and different businesses and them creates not many chose basic achievement factors (Kerzner, 2011). At the fifth level, for example persistent improvement, the associations endeavor towards assessing the dat a picked up during the benchmarking procedure and in this manner actualizes that change that is fundamental for improving the task the executives procedure (Kerzner, 2013). In this way, the above angles end up being helpful in effectively dealing with the development venture. In addition, for compelling procedure of the task, there exist philosophies like PRINCE2 and PMBOK. The principal procedure in venture the board is Starting Up a Project and it is done before starting the undertaking it is identified with the Initiating Process bunch in the PMBOK Guide (Demir Kocaba?, 2010). This is where the comprehension is created of a few things, the purposes for why the task has been embraced and the manners by which the venture fits in with the corporate methodologies, the people who are engaged with the dynamic

Controversial Health Information Management Issues Essay

Disputable Health Information Management Issues - Essay Example The HIPAA Privacy Rule ensures those base gauges for securing the protection of separately recognizable wellbeing data. This standard gives certain rights to people like the rights to get to and revise their wellbeing data and to get a record of when and why their Protected Health Information (PHI) has been imparted to others for specific purposes. In addition The Privacy Rule sets certain conditions under which scientists can utilize the PHI when important to lead inquire about (What Are the Purpose and Background of the Privacy Rule?, 2007). The guidelines as for the PHI isn't clarified and even the emergency clinic specialists don’t have enough thought regarding the PHI guidelines. Along these lines they had to impart the patient data or condition to the groups of the hospitalized via phone regardless of whether the patient is basically sick. Numerous medicinal services experts lost their employment due to an inappropriate understanding of the HIPAA rules and numerous others compelled to take care of substantial sums as punishments. Medical attendants who don’t have a lot of thought regarding the HIPAA guidelines are avoiding revealing the individual subtleties of their patients in any event, when it is seriously required for another person who may be a nearby relative of the patient. Gross, (2010) has referenced that HIPAA guidelines place an enormous and costly weight on organizations who approach private wellbeing information by adding to the remaining task at hand of human services suppliers and others (Gross, 2010). As assurance of security is taken as a genuine issue in the HIPAA guidelines, large organizations and specialists had to take extraordinary consideration while utilizing the private information. The HIPAA demonstration hence raised numerous worries and dread among clinical specialists in directing exploration. The expanded obligation and undesirable costs may compel them to avoid looks into which will influence the medicinal services framework radically. HIPAA likewise put a few

How to Use Positive Affirmations for Stress Relief

How to Use Positive Affirmations for Stress Relief Spirituality Print How to Use Positive Affirmations for Stress Relief By Elizabeth Scott, MS twitter Elizabeth Scott, MS, is a wellness coach specializing in stress management and quality of life, and the author of 8 Keys to Stress Management. Learn about our editorial policy Elizabeth Scott, MS Medically reviewed by Medically reviewed by Steven Gans, MD on July 04, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 24, 2020 Wavebreakmedia / Getty Images More in Self-Improvement Spirituality Happiness Meditation Stress Management Holistic Health Inspiration Brain Health Technology Relationships View All Positive affirmations are a great tool for reprogramming your unconscious mind from negative thinking to positive. The idea is to take positive statements of what you would like to see manifested and repeat them enough so that they’re part of your way of thinking and seeing the world. Positive affirmations work the same way that negative self-talk does but in a way that benefits you. Tips for Writing Personalized Positive Affirmations You can use the following guidelines to create your own collection of positive self-talk statements to help reduce stress, change your thinking, and stay motivated. Look at Your Intentions. Think about what you are trying to create in your life. This means, look at the end product and the behaviors, attitudes, and traits you would like to see yourself develop to get there. Would you like to feel more peace? Would you like to practice healthy lifestyle habits? Would you like to be a more supportive friend? You might want to write in a journal and brainstorm to figure out what’s important to you and get to the heart of what you want to create in your life.  Create Statements. Once you get an idea of what you’re aiming for, try to put that idea into a few simple statements that reflect the reality of what you want to create. Phrase the statements as if they are already true, not that you would like them to be true. For example, the affirmation, “I am feeling more peaceful each day,” would be better than, “I want to feel more peaceful.” This is because you are programming your subconscious mind to believe the statements, and that helps m anifest them into reality. You’re not trying to want something, you’re trying to make it so.Be Sure They’re Positive. When making positive affirmations, be sure they’re positive. This means saying what you want to see and experience, not what you don’t want to see and experience. For example, instead of saying, “I don’t want to feel stress,” or even, “I’ve stopped feeling stress,” use, “I’m feeling peace.” Sometimes your mind doesn’t register the negative, and it just hears the concept, “stress,” which is what you’re trying to avoid.Make Them Realistic. Your subconscious mind can benefit from positive affirmations that stretch and expand your perspective, but if you push things too far, your inner judge steps in and negates the affirmations. Be sure that youre making your affirmations realistic, but hopeful as well, and positive affirmations will work for you. For example, the affirmation of, Every day, in every way, Im getting better and stronger , etc. might feel like too much of a stretch, and your subconscious mind might beg to differ. However, I am learning from my mistakes, or I am grateful for all that I have in my life, might feel more real to your subconscious mind. Experiment, and see what feels right to you.Get Inspiration From Other People. If you’d like some ideas for affirmations designed to reduce stress in your life by increasing peaceful thoughts, feelings of safety, and fostering a stronger sense of self-efficacy, check out affirmations written by others. Some simple ones to remember include, Im going to enjoy today, and I can handle whatever comes my way. Positive Affirmations for Panic and Anxiety Tips for Introducing Positive Affirmations in Your Life Once you’ve put together your collection of statements, here are some fun ways to introduce positive affirmations into your life. Repetition. Probably the most popular way to harness the power of affirmations is to simply repeat them to yourself on a regular basis. Repeating them mentally several times in the morning or evening can be effective; repeating them aloud is even more effective because you hear them more clearly that way.Do-It-Yourself Recording. You can make a recording of yourself repeating positive affirmations and play it as you drive, get reading in the morning, or do other activities. Talk in a calm voice, maybe play your favorite soothing music in the background, and you have a recording tailor-made especially for your needs.Use Post-Its. A fun way to use affirmations is to put them on post-its that you place around your house (on the fridge, on the bathroom mirror, and other places you’ll likely see them) to give yourself positive messages throughout the day. This technique can be effective on its own or can be used with other affirmation techniques as a reinforcement.Self-Hypnosis. To real ly increase the effectiveness of affirmations, you can use them with self-hypnosis. This is a way to really cement them into your subconscious thinking much more quickly than repeating them in your normal conscious state.   While not all positive affirmations are helpful (if you are too unrealistic about them, our mind may fight against them) most of them can get you into a better frame of mind and help you to build resilience and enjoyment in your life. Thats a lot of benefit for a relatively low time investment. And best of all, theyre fun. The Power of Positive Thinking

Gary Watsons argument psychopaths Free Essay Example, 1000 words

The same cannot be said about a businessman who acknowledges that it is morally wrong to cause harm to the environment but then observes that he can lots of money by causing harm to the environment. He insists that it is business. Unlike the businessman, a psychopath cannot set aside his own needs and wants so as to find motivation to act on moral reasons. The businessman on his part makes a decision that moral obligations are less significant than his economic success, meaning that his failure morally is as a result of his priorities and values. In contrast, the psychopath does not have any moral obligation and has the physical inability to feel any emotions that are necessary to motivate him to acting upon moral demands (Watson 312). Therefore, Watson’s argument is based on the premise that if an agent does not have access to moral reasons, then he cannot be held morally responsible, and since psychopaths lack access to moral reasons, then they cannot be held morally respon sible for their actions. However, I disagree with Watson. Psychopaths should be morally responsible for their actions. We will write a custom essay sample on Gary Watsons argument psychopaths or any topic specifically for you Only $17.96 $11.86/pageorder now While psychopaths may frequently repeat immoralities, this is not an indication that they are not capable of moral reasoning, or that they cannot be morally responsible for their actions. According to Litton (371), evil should not represent its own excuse. For example, some philosophers argue that psychopaths should be exempt from responsibility since they don’t understand moral reasons. However, this view is based on the debatable opinion that comprehension of a moral reason means being motivated to conform to it. Psychopaths don’t have total ignorance of their actions but rather have a shallow understanding that the acts they commit are wrong (Litton 374). Borrowing from Watson’s Dever story, he notes that he went away without his wife’s knowledge but still she accepted him back when he returned. From this, it can be seen that Dever has the knowledge that she might have refused to accept him back which means he had some knowledge that what he was doing was somehow wrong. Also, Watson argues that psychopaths have deficits in emotional resources for self-control and that is why the lack the ability to empathize after their misdeeds. However, the appropriate reactions to psychopaths show the attribution of some fundamental moral responsibility, something which offers grounds for mitigated legal punishment. This means that the psychopath’s responsibility cannot be ignored.

Capital Punishment Has Been Utilized - Free Essay Example

Sample details Pages: 2 Words: 520 Downloads: 7 Date added: 2019/03/11 Category Law Essay Level High school Tags: Capital Punishment Essay Did you like this example? Introduction The issue of the death penalty is one that has been in dicussion for a lengthy time. How might one control the life of another individual? The blamed may have ended the life of another human however what gives one the privilege to take theirs? Capital punishment has been utilized since ancient time for a variety of offenses. The Bible says that â€Å"demise ought to be done to any individual who commits crimes such as murder, robbery, assaults, burglary and many more†. Don’t waste time! Our writers will create an original "Capital Punishment Has Been Utilized" essay for you Create order It appears that open discussion on capital punishment has changed throughout the years and is still changing, yet there are still others who are for capital punishment and will continue to believe that its a rightful discipline and others who believe that it’s wrong. 58 countries are as yet practicing the death penalty while 98 nations have completely canceled it for all violations, and 7 kept up it for war crimes. Pro-death Capital punishment advocates debate that the death penalty is a crime deterrent. It puts fear in offenders to abstain from perpetrating a crime and ensures that equity is served to the individuals who carried out deplorable violations. Countries practicing capital punishment has solid public support since it implies that the administration is simply taking action to previously mentioned violations. Truth be told, the issue gets little legitimacy from both the media and the administration. Anti-death capital punishment advocates, notwithstanding, argue that the punishment abuses human rights since it is biased to minorities and poor people, who dont have access to great legitimate representation. A few nations even apply capital punishment to acts that are not vicious like sexual relations with assent and homosexuality. According to universal laws, this is a reasonable infringement of the essential human right to live and pick. Advocates additionally trust that upholding capital punishment to drug-related cases wont at last take care of the issue. Restriction to capital punishment demands that capital punishment law, in practice, just applies to the underprivileged while the wealthy and the powerful, utilize the law to avoid a decision. Conclusion Everyone has a reason to live. Criminals particularly killers have been tormented and killed numerous times. They have carried out a repulsive crime, it doesnt imply that we need to hurt them or murder them too. In this world, nobody is impeccable which implies we as a whole remain imperfect and make errors. The most ideal approach to make up to the general population whom we have harmed or may have harmed us, we require first to acknowledge our flaws and pardon our own selves. In the event that we are as yet being a stubborn individual then we wouldnt have our own particular internal peace once more. We ought to likewise excuse others, do not hold any feelings of resentment and let God chooses the discipline for them. Capital punishment isnt an answer for end violations and for alternate issues of our general public. Capital punishment ought to be totally abolished in our general public attributable to the way that it doesnt diminish wrongdoing rates, costs a great deal of cash and puts honest lives in danger.

The Honest to Goodness Truth on Personal Statement Essay Samples Graduate School

The Honest to Goodness Truth on Personal Statement Essay Samples Graduate School Graduate schools aren't only selecting students, but they're also choosing future ambassadors of their program. The XYZ Engineering program has historically been and is still a leader in the area of innovation. Thus, in the event you apply to a number of institutions or courses, you'd want to compose a one of a kind Personal Statement for every one of them. Students lead busy lives and frequently forget about an approaching deadline. What Everybody Dislikes About Personal Statement Essay Samples Graduate School and Why This paragraph also functions as a decent pivot point to get started discussing my academic and professional background. They've illustrated the requirement with a comprehensive example, and a few provide all the guidelines you need to follow to compose an ideal personal statement essay that highlights the greatest and relevant qualities of the candidate. The essays may be the mo st important elements of your application. Usually, you are going to want to get an introduction and conclusion paragraph that sandwich a small number of body paragraphs. The most frequently encountered paper writing service that the majority of our clients require is essay writing. A decent personal statement or statement of purpose format should stick out from all the others and ought to stick to the right ideas which are needed. If you find yourself stuck at the very first sentence of your Personal Statement, you'd probably wish to observe how this sort of work was done by other students to acquire ideas. Or purpose writing services. Personal Statement Essay Samples Graduate School Options Untimely delivery It's mostly marked that these services are difficult to rely upon because of their untimely shipping. The service also provides tips on how best to argumentative essays and the simple fact that you are able to find this help from a service which is an expert. Pros of employing an affordable essay service Availability Everywhere online, you can get one or other essay support. Summary Hiring a low-cost essay service may be an appropriate option for students at one time crunch. You require quality and simple to understand graduate school admission essay samples to understand how to craft a fantastic academic paper. You don't need to return to school to prepare for the GED test. The essay is easily the most important portion of a university appllication, see sample essays ideal for applying to schools in the usa. It is not easy to realize the simple fact that after you graduate from school and get started studying in college, you're all on your own. Let's have a peek at its advantages and disadvantages. While everyone ought to be different, personal statement examples can help you brainstorm ideas and provide you with somewhere to begin. It's helpful to find other folks to read your statement and offer feedback. The personal statement isn't a confessional booth. The Personal Statement Essay Samples Graduate School Pitfall Thus, before writing you will need to analyze the requirements precisely. After you get a rough draft of your admissions essay, bear in mind it is a rough draft. If you discover that the writer did not provide just what you expected, request a revision, and we'll make the corrections. You can also get in touch with your writer to supply some added recommendations or request information regarding the order's progress. What to Expect From Personal Statement Essay Samples Graduate School? If you don't, it's possible to actually hurt your odds of admission. You may also secure different discounts on our site which will help you to save some more money for future orders or anything you want to spend them on. Likewise everyone can say they're interested in law. Every student demands help with homework from time to time. What Does Personal Statement Essay Samples Graduate School Mean? This essay is dealing with the numerous pros and cons of choosing a low-cost essay services. Thus employing an expert for doing your essays could be the correct choice. The more information you'll be able to gather about the subject, the better prepared you'll be for writing your essay. A self-assessment is vital to gathering the info you must compose an extensive essay. It is simpler to edit than write so your goal as you start your admissions essay is to just write as much as possible. All this ought to be informed by the specific school you're writing the essay for. This essay will allow you to pick a topic by using your abilities. Writing a remarkable graduate school essay is most likely much more straightforward than you could think.

Taxation Law Isolated Business Transaction

Question: Describe about the Taxation Law for Isolated Business Transaction. Answer: 1. The main objective of the current case is to comment whether the proceeds from the sale of the tennis courts by Peta is considered as ordinary income under the section 6(5). According to the Income Tax Assessment Act 1997, assessable income is derived either from ordinary income concepts or from isolated transaction (with profit motive). In this regards, there are two main sections are highlighted in the ITAA, 1997, which describe the origin of the assessable income (Gilders et. al., 2015). Section 15(15) when the prime intention on the part of the taxpayer is to generate the profit then in such cases the income received from the isolated transaction would be assessable for the taxation under the section 15(15) of ITAA, 1997 (Barkoczy, 2015).. The decision of the Westfield Limited v. FCT (1991) case is the witness of the above statement, which illustrates that the intention of taxpayer of deriving profit by isolated transaction causes assessable income for taxation purpose (Sadiq et. al., 2016). The same conclusion is also supported by tax ruling TR 92/3 (Woellner, 2014). Section 6(5) When the taxpayer derives income from the ordinary scheme then the received proceeds would be named as assessable income. There is no direct law or statute available for defining ordinary concepts. Therefore, the decision of the respective case laws is the main source to examine the nature of the income that either it is from ordinary concepts or from any other scheme (Deutsch et. al., 2015). Mainly three sources of ordinary income are observed as per the ruling, which are income from personal exertion or by conducting profit driven business or from investment (Nethercott, Richardson Devos, 2016). Income received from the personal exertion, which involves income from employment, professional work and would cause ordinary income. If income is received from the business scheme, which contains the profit deriving intention on the part of the taxpayer for routine activities, then in such aspects the income received from commercial action would be termed as ordinary income from business scheme under the TR 97/11. Income derived through investment on behalf of the taxpayer, which basically includes rents from property, interest from bank, surplus amount on the purchased securities and dividends on shares and so on would result ordinary income through investment. All the above mentioned proceeds are from ordinary concepts. It is imperative to distinguish the source of income derived from ordinary concepts for the ease of calculation of the taxable amount that whether the proceeds from the business, investment or via personal exertion (Barkoczy, 2015). Case facts Peta acquired a house located in Kew two years ago. The house contained two old tennis courts down the back of the house, which were in poor state. She owned the house so that she and her family could reside in the house and the shabby tennis courts could be used for construction of new units which could be used to earn profit in the future. However, the local tennis club made an offer to Peta with the term that if Peta restored the tennis court and turns it into good condition then only they will purchase the tennis courts. Peta accepted the offer of the tennis club and decided to renovate the courts. In the process of renovation of the tennis court, she spent $100,000. She also did resurfacing of the courts and fencing around them. Finally, the tennis court were sold to the tennis club and proceeds of $600,000 were realized by Peta. It can be stated that on the basis of the case facts that Peta did not possess any business of property development and sale. Therefore, the action on the part of Peta to sell the tennis courts would not considered under the business scheme of ordinary concepts and thus, the income of $600,000 would not be entitled as ordinary income under section 6(5) of ITAA, 1997.The income can only be categorized as ordinary if Peta had a business of restoring tennis courts and subsequently sell them at high profits, which is not the scenario in the present case. Although, the income is entitled to be treated as assessable income since the transaction for the tennis court is isolated in nature and with the intention of earning profit. She knew from the offer of the tennis club that the value of the tennis court would be enhanced if she restored it and made fence around the court. Therefore, the expense of $100,000 was incurred with the focus of deriving high profit and thus, the isolated transact ion amount of $600,000 would be classified as assessable income under the section 15(15) of ITAA, 1997. Conclusion Therefore, on the basis of the relevant case law and facts, it can be concluded that the income received through the sale of the tennis court is not entitled as ordinary income as per section 6(5) of ITAA, 1997. Besides, it would be considered as assemble income under section 15(15) due to the presence of profit intention of Peta and the nature of transaction being isolated. 2. The objective in this case study is to comment on the FBT liability on employer for the extended fringe benefits to Alan. Electronic devices: It is stated in the accordance of the section 58X of Fringe Benefits Tax Assessment Act 1986, that if the electronic devices are extended to employee by the employer for professional work only, than in such cases there would be no FBT liability is payable on the part of the employer and the benefits is not considered under the fringe benefits (Wilmot, 2014). Additionally, the provision of minor benefits exemption clause states that the worth of the benefit is inferior than $300 then also there would be no FBT is payable for employer (Gilders et. al., 2015). School fees: if the employer gave the school fees of the childrens of their employees, which is considered under the category of personal expense and thus, the payment of school fees is considered as expense fringe benefits to the employee and FBT liability would arise for the employer (Section 20, Division 5A) (Sadiq et. al., 2016). Taxable amount on the account of school fees (expense fringe benefits) = Fees amount (Employer paid) Gross up value FBT payable on the part of employer = 0.49 Taxable amount on the account of school fees (expense fringe benefits) Dinner: if the employer planned dinner for their employee (with their associates) in location rather than office, then, it would lead the fringe benefits tax liability on employer for the expense incurred in meal fringe benefits (Section 37AC, Division 9A) (Nethercott, Richardson Devos, 2016). There would be no tax deduction on the part of the employer, if clients are the invitees for the dinner. Since, no tax deduction is applicable in this case and thus, the employer selects such method, which provides lowest FBT payable amount resulting through the meal fringe benefits (Barkoczy, 2015). Actual method and 50-50 split method are the two methods to evaluate the FBT payable amount on the part of employer for the meal fringe benefits. Actual method is generally applied by the employer, when the employees and their respective associates are invited for dinner. In actual method total meal expense is considered for the evaluation of the FBT payable amount. However, the employer does not have an issue as tax deduction can be claimed by the employer on the meal expenses for employees and their associates (Woellner, 2014). FBT payable on the part of employer (by actual method) = 0.49 dinner expense Gross up factor 50-50 split method is used by the employer, when the invitees are clients as no tax rebate can be claimed by the employer for the meal expense on clients. This method considers only 50% of the total meal expense for the evaluation of the FBT payable amount for employer (Section 37BA, Division 9B) (Barkoczy, 2015). FBT payable on the part of employer (by 50-50 split method) = 0.49 0.50 dinner meal expense Gross up factor Various fringe benefits and FBT liability Electronic devices - The employer ABC Ltd issued a mobile handset to Alan, but there would not be fringe benefits because the utilization of the mobile phone is restricted for the professional use only (Section 8X). Also, the payment of the bill of the mobile set would be caused from professional work and eventually, no FBT liability on employer for paying mobile bill of Alan. School fees: School fees of employers children is paid by the employer and thus causes expense fringe benefits along with FBT payable on employer. School fees borne by the employer (ABC) $20,000 Gross up factor (school fees is type 2 goods and exempted from GST) 1.9608 Taxable amount on the account of school fees (expense fringe benefits) = Fees amount paid by employer Gross up value =20000 1.9608 $39,216 FBT payable on the part of employer (expense fringe benefits) = 0.49 Taxable amount on the account of school fees = 0.49 39216 $19,215.84 Dinner: Employer of ABC Company has planned dinner at Thai restaurant and thus, significant FBT payable on the part of the employer. Case 1 invitees are employees and their associates Number of employees (along with the associates ) 20 Total dinner expense $6,600 As per the information provided in this case, employees were invited along with their associates and thus, the cost incurred in dinner meal expense would be half of the actual expense for employees only. Expense incurred only for employees = = $3,300 Expense incurred per employees = = $ 165 From the above calculations, it has been observed that per employee expense is $165 only, which is less than the amount of $300 and thus, there would be no FBT payable on behalf of the employer due to minor benefit exempt clause. Case 2 invitees are 5 employees only Number of employees 5 Total dinner meal expense $6,600 Expense incurred only for employees = = $3,300 Expense incurred per person = = $660 From the above calculations, it is observed that per employees expense is $660, which is more than the amount of $300 and thus, there would be FBT payable on behalf of the employer. Dinner is considered as type 1 service due to application of GST on the same. Gross up factor 2.1463 Applied method - Actual method FBT payable on the part of employer (meal fringe benefits) = 0.49 dinner meal expense Gross up factor = 0.49 6600 2.1463 $6,941.13 Case 3 - invitees are clients As discussed above, the employer would use the 50-50 Split method in order to calculate the FBT payable amount when clients are also part of the invitees. Total dinner meal expense $6,600 Gross up factor 2.1463 Applied method - 50-50 split method FBT payable on the part of employer = 0.49 0.50 dinner meal expense Gross up factor =0.49 0.50 6600 2.1463 $3,470.6 The employer can claim the GST credit refund in order to limit the FBT liabilities ((Nethercott, Richardson Devos, 2016). Conclusion Therefore, on the ground of the above discussion, it can be stated that Benefits Fringe benefits FBT payable for employer Mobile handset No No FBT liability Mobile bill $200 No No FBT liability School fees Yes $19,215.84 Dinner Case 1 20 employees along with associates Yes (Minor fringe benefits) No FBT liability Dinner Case 2 5 employees Yes $ 6,941.13 Dinner Case 3 Clients Yes $ 3,470.6 References Barkoczy,S 2015.Foundation of Taxation Law 2015,7th edn, CCH Publications, North Ryde Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook, 8th edn, Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015. Understanding taxation law 2015, 8th edn, LexisNexis/Butterworths. Hodgson, H, Mortimer, C Butler, J 2016, Tax Questions and Answers 2016, 5th ed., Thomson Reuters, Sydney, Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2016,Principles of Taxation Law 2016,8th edn, Thomson Reuters, Pymont Wilmot, C 2014, FBT Compliance guide, 8th edn, CCH Australia Limited, North Ryde Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde