Family History Center Mormon Genealogy Records Near You

While almost every genealogist would love the chance to visit the famous Mormon Family History Library in Salt Lake City, its not always a possibility. For those of you in Sydney, Australia it is a mere 8000 miles (12,890 km) after all. The good news, however, is that traveling halfway around the world is not necessary for using the millions of microfilm rolls, books and other genealogical resources of this amazing library -- thanks to Family History Centers. A vast network of over 3,400 branch libraries, known as Family History Centers (FHCs for short), is open under the umbrella of the Family History Library. These Family History Centers operate in 64 countries, with more than 100,000 rolls of microfilm circulated to the centers each month. These records include vital, census, land, probate, immigration, and church records, as well as many other records of genealogical value. Located in almost all major cities, and many smaller communities, it is possible that a Family History Center is located within an easy driving distance of your home. The use of any Family History Center is free, and the public is welcome. Church and community volunteers are on hand to answer questions and lend assistance. These centers are staffed and funded by local Church congregations and are usually located in Church buildings. These satellite libraries contain a large number of resources to help you with your genealogy research including: Genealogy recordsGenealogy books and mapsFamily historiesFamily tree databases The majority of Family History Centers have a large number of books, microfilms and microfiche in their permanent collections which can be viewed at any time. However, many of the records which you will be interested in will NOT be immediately available at your local FHC. These records can be requested on loan for you by a volunteer at your FHC from the Family History Library in Salt Lake City. There is a small fee required to borrow materials from the Family History Library, around $3.00 - $5.00 per film. Once requested, the record will usually take anywhere from two weeks to five weeks to come into your local center and will remain there for three weeks for your viewing before being returned to the center. Tips on Requesting Records From the FHC You have the option of renewing your loan if you need more time.Any records that you request on microfiche can remain in your local FHC on permanent loan. Microfilm rolls that are renewed twice (a total of three rental periods) will also then stay on permanent loan at your local FHC. You can arrange this permanent loan from the beginning as well, by asking the volunteer at the Family History Center and paying for all three rentals upfront.Books which are in the Family History Library can NOT be loaned to local Family History Centers. There is an option to request that the Library microfilm a book for you, however. Ask your local FHC volunteer for assistance. If you are concerned that someone at an FHC will push their religion on you, then dont be. The Latter-Day Saints (Mormons) believe that families are eternal and encourage members to identify their deceased ancestors. They wish to share the family history information they have collected with people of all faiths. Your religious beliefs will not be an issue, and no missionaries will come to your door because you used one of their facilities. A Family History Center is a friendly, helpful place which exists solely to help you with your genealogy research. Come and take a tour of a Family History Center with FHC volunteer, Alison Forte.

Ethnography of Starbucks Essay - 1647 Words

The Status of Starbucks For my ethnography project, I decided to observe the Starbucks on Rockside Road in Independence, Ohio. My plan was to observe the subculture of Starbucks’ customers. A subculture is defined as a â€Å"structured social inequality or, more specifically, systematic inequalities between groups of people that arise as intended or unintended consequences of social processes and relationships.† My question was twofold. Does Starbucks appeal to certain social statuses? And if so, does Starbucks serve as another example of social inequality? The City of Independence has approximately 7,000 residents. The City is a hub for business, the majority of which are primarily based on Rockside Road. There are a variety of†¦show more content†¦I found that the majority of the clientele appeared to be middle or upper class individuals. It became apparent that Starbucks appealed to people of a certain socioeconomic status through their thoughtful use of products, language, dà ©cor, and location. Socioeconomic status (SES) is defined as â€Å"an individual’s position in a stratified social order,† meaning upper middle, or lower class. SES is primarily determined by income. The remainder of this paper will look at the different ways that Starbucks caters to the more privileged. First, Starbucks products are clearly designed for those with a disposable income. Realistically, who would spend almost three dollars for a small cup of coffee when you can get a jumbo coffee for .99 cents at a gas station? One reason could be quality. Starbucks claims to use high-quality whole bean coffee and sells them in a traditionally European style. But the products are not limited to coffee. Starbucks also offered a full array of organic drinks, socially conscious products, outrageously priced coffee mugs—some of which are plastic versions that prominently display their logo, and music downloads. There were two available downloads that I observed. One was a new release by a famous artist. The other was a new release by an â€Å"undiscovered† new group. Similar to the music, my observations revealed that the Starbucks patrons primarily fit into two categories. The first were businessmen and women, who enteredShow MoreRelatedStarbucksUbiquity And Personal Relevanc e Of Starbucks Ethnography1749 Words   |  7 PagesI chose the Starbucks Ethnography due to Starbucks’ ubiquity and personal relevance. Every age group knows about Starbucks, from young students in elementary school to retired seniors that are spending their days relaxing. At the place I work, a fourth grader brought a drink in. That someone so young is already drinking a Frappuccino speaks to how far Starbucks’ influence has pervaded society and strongly influenced my decision to write it. Symbolic anthropology, defined as, understanding â€Å"a cultureRead MoreCoffee House Ethnography : Starbucks On Grand Avenue, New York Near Elmhurst1163 Words   |  5 PagesMarinella Mallare Professor DeLeon Anthropology 101 27 March 2016 Coffee House Ethnography My observations of human behavior were made at Starbucks on Grand avenue, New York near Elmhurst. I chose this location due to the high customer traffic that it sees. Since it is a popular coffee shop, the customer base cuts across different multicultural sector of the population. There is a lot of variety in the backgrounds and personalities of the people visiting the shop. This quality makes any patternsRead MoreCultural Scene: Buying Coffee at the Starbucks Coffee Shop974 Words   |  4 Pagesï » ¿Cultural Scene: Buying coffee at the Starbucks Coffee Shop Societies in the history of humanity have always been defined by the kind of culture they have developed and cultivated. Culture is considered to be the set of values, beliefs, traditional systems, and even artifacts produced by a specific group of people in a specific time or period. These values, beliefs, traditional systems, and artifacts determine the nature and dynamics of the community or society that collectively created or producedRead MoreThe Culture within Starbucks: A Reflection of Human Interaction 1716 Words   |  7 Pagesspecifically Starbucks, have increasingly become an essential part of many people’s daily life. So I was interested in how the culture within Starbucks is a reflection of natural human interaction. I chose to observe the environment and interaction of people within a suburban neighborhood Starbucks for one hour. Methodology Most ethnography is done using inductive methodology, also known as grounded theory, meaning that the theory will arise out of the collected data. I did not go in to the Starbucks withRead MoreDescriptive Essay - Original Writing Essay1196 Words   |  5 Pagesresidence Piedmont North A; I headed to Starbucks. From the speed of the wind to the coolness of the air, I could tell that the season of Fall was finally beginning. The falling leaves of the trees were starting to leave a trail, and as I was beginning to approach the establishment, the aroma of coffee beans was lingering in the air. The store was surrounded by trees out in what I call the â€Å"courtyard.† The â€Å"courtyard† was the area outside of the Starbucks where the commuters could congregate. TheRead MoreCoffee Analysis : Coffee House Ethnography1877 Words   |  8 PagesCoffee House Ethnography Anth-101 Winter 2017 Sijia Wang Introduction The National Coffee Association found that the average coffee consumption in the United States is 2.96 cups of coffee per day in 2016 (NCA Coffee Drinking Trends Survey, 2016). According to the report, daily consumption of espresso-based beverages has nearly tripled since 2008 (NCA Coffee Drinking Trends Survey, 2016). Therefore, people hang out mostly in coffee shops, where they can enjoy their time with a fresh coffee. IndeedRead MoreBeyond Awareness : Preparing Culturally Responsive1662 Words   |  7 Pagesterm paper, â€Å"videotapes of students’ discussion of their participation in the program† (Lenski et. al., 2005) and their â€Å"exit conversation with eight students† (Lenski et. al., 2005). For example, in one of the teacher’s final paper she states â€Å"ethnography is describing someone’s culture. It is to understand life from a different point of view† (Lenski et. al., 2005). Another teacher named Kelly said that if she got a jo b in an unfamiliar environment she would â€Å"spend time in the community before theRead MoreThe Basic Idea Of Marketing949 Words   |  4 PagesCognitive Mental process Information Processing Model Individual self-reporting technique Behavioral Modify behavior Respondent conditioning Observing the customers Cultural Understand context Consumer cultural theory Ethnography All the case studies discussed in this course. Hanes, Coke, Starbucks and Google, encompass all of the above. None following a single paradigm or strategy that helped them evolve from a brand to an icon. They all resonated with the mood of the user; their ideas got passed on thusRead MoreA Proposal for Starbucks Marketing Changes2812 Words   |  11 Pagesï » ¿July 26, 2012 Mr. Howard Schultz C.E.O. Starbucks Coffee Company 2401 Utah Avenue South Seattle, WA 98134 RE: Starbucks Marketing Changes Proposal Dear Howard: Currently, Starbucks is experiencing some serious difficulties in terms of executing its major strategies. Unfortunately, as we continue to push towards greater and greater expansion, it is clear that we are loosing some of our core customers. Many are becoming disillusioned with the idea of an overly corporate and diluted image ofRead MoreEthnography Study of Coffee House2553 Words   |  11 Pagesthe attempt of this organisation to create a coffee culture in TT. This evaluation will then inform the argument of hybridization by demonstrating how cultures exchange elements with each other thereby creating new, hybrid identities. An ethnography study was conducted at Rituals Coffee House (Rituals) located in the city of San Fernando in TT. The study was conducted between 12:00-1:30pm. Interviews were conducted on five customers to gauge how often they drank coffee and whether they believed

Essay about Analysing Berkleys Response to Skepticism

Berkeley`s states that everything is an idea and that there has to be a supreme spirit (god) out there that has the ability to put ideas in our mind. Thus, being the one who controls everything that we are able think. The way that I understood Berkeley`s argument is that he believes that the existence of â€Å"God† is essential in order to know anything from the external world. Comprehending Berkeley`s argument wasn’t an easy task, but I have come to my personal conclusion that this so called; â€Å"Supreme spirit† is not necessary for me to have knowledge about the things that I can observe. Therefore in this paper, I will argue that Berkeley`s response to skepticism is not successful because he thinks that god is the base of knowledge. Before I†¦show more content†¦This is the reason why Berkeley is determine to prove his argument by stating that everything is an idea. From beginning to end all Berkeley does is talk about ideas and their origin. Berkel ey`s response to skepticism is built on his argument â€Å"To be is to be perceived†, what he implies with that is that in order for something to exist it needs to be perceived by an observer. In other words it wouldn’t make any sense if something was real but wasn’t perceived, because if its not perceive how will you know it exists in the first place? I feel that this is probably one of his strongest arguments in the whole response. In addition, he claims that there has to be a higher being (god) who has the ability to control what we think because we have no power on what we perceive. I personally agree with part of Berkeley`s argument, he is very right when he says that everything is an idea. At the end of the day everything interacts with our mind, all of it is just an idea that we can`t control. For example, look at your left hand even if you close your eyes and wish for it to disappear, when you open your eyes again that left hand will be there. This is wh at I mean when I say â€Å"we don’t have the ability to control what we perceive†. Even if it’s not in our control when it comes to the things that we sense or observe, saying that god has authority over that is foolish. You cannot claim that something is true without having strong evidence or at least having a strong argument

Liberal And Permanent Provision Should Be Made For The...

â€Å"Universal suffrage should rest upon universal education. Liberal and permanent provision should be made for the support of free schools†. This is a quote from the 19th U.S. president, Rutherford B. Hayes, during his inaugural address in 1877. He saw education as the corner stone for full economic and political participation, which would lead the nation’s people to become more prosperous. An education should be available to anyone regardless of their economical status, because no one should be withheld from their right to succeed and become productive citizens. A free college education would benefit our society in many ways, but the major ones I would like to address are higher education rates, economic advancement, and better-informed citizens. In 2015 about thirty percent of American’s who started college graduated. The main reason behind this low percentage rate is that most students are attempting to juggle the stress that comes with their college career as well as the stress that derives from their places of employment while enrolled. With this burden that is placed on students this often leads to them extending their graduation date up to two years because they cannot dedicate the required amount of time to completing their coursework. In contrast if college education was made free, the stress from work would be completely alleviated because they will no longer have to worry about working to pay for their education. This idea is not a new one as our current publicShow MoreRelatedIs It Worth It?1394 Words   |  6 PagesCongressman and Senator from Vermont agreed, that there should be access to free college, like the one we already have in our public schools, across the United States, from kindergarten to twelfth grade. It was never like this, but it took a movement and pressure from the progressives, until it was accomplished, in the beginning of the 1890, where it became a reality all across the nation.† By 1940, half of all young people were graduating from high school. As of 2013, that number was 81 percent. But thatRead MoreCollege Education Should Be Free For All1787 Words   |  8 PagesAbner Gelin Brittany Roberts ENC1102 05 November 2015 College education should be free for all in America Education is the engine that drives a society. There was a time when a high school diploma was enough to secure a well-paying job. These days are all gone as more and more employers require a post-secondary education to even be considered for a basic employment. Competition for employment use to be limited to the local market, but with the advance of technology, American workers have to competeRead MorePolitical Parties of Texas Essay3050 Words   |  13 PagesDemocratic parties.Texas is a conservative state where the Republican Party has known success as the leading political party in Texas for recent years. It’s basic ideology can be described as conservative, Christian, and for the idea that government should play a minimum role in the lives of citizens. Republicans also believe in less government spending and taxation. The 25-page Texas Republican Platform is a detailed document that outlines the party’s beliefs and values and legislative goals. ItRead MoreLibe ral Perspective of a State7979 Words   |  32 Pagesdistinctions that were imposed on people. Liberals espouse a wide array of views depending on their understanding of the principles of liberty and equal rights, but most liberals support such fundamental ideas as constitutionalism, liberal democracy, free and fair elections, human rights, capitalism, free trade, and the freedom of religion. These ideas are widely accepted, even by political groups that do not openly profess a liberal ideological orientation. Liberalism encompasses severalRead MoreFree Will: Do Humans Have Total Control Over Their Lives? Essay2098 Words   |  9 Pagesthe unchangeable destiny and fate. The Ancient Greeks believed that gods were the ones who guided every step of their life. Destiny could not be avoided and should be followed. Nowadays, in the 21st century, this notion of destiny has completely faded away. When we arrive in this world, the first principle of life that we learn is that free will surrounds our being; we are autonomous human beings and therefore we are respo nsible for our own actions whether these are right or wrong; if wrong, weRead MoreCongressional Era Of Reconstruction During Post Civil War Reconstruction2634 Words   |  11 PagesCongressional era of Reconstruction began, this view was squandered under federal punishment of the South. This policy led to strained relations between Congress and the ex-Confederate states. The difference of opinion was over how harshly the South should be punished for leaving the Union. The South wanted to be readmitted with as little friction as possible, so they sided with the Democrats, like Robert E. Lee, and Moderate Republicans. Congress on the other hand, being mostly controlled by RadicalRead More Student Democratic Party Platform Essay3533 Words   |  15 Pagespromote early childhood education. Another program that deserves further attention is promotion of after-school programs in all school districts, thereby providing children of working families a safe environment. The Democratic Party strongly opposes the school voucher system promoted by the Republican Party. Vouchers take away federal funding from the school systems and in turn private schools will benefit by getting the highest performing students and the families with the most ability to pay forRead MoreThe Acquisition, Use, And Disposition Of School Property8925 Words   |  36 PagesDISPOSITION OF SCHOOL PROPERTY by MICHAEL LOONEY A DISSERTATION Submitted in partial fulfillment of the requirements for the degree of Doctor of Education in the Department of Educational Leadership, Policy, and Technology Studies in the Graduate School of The University of Alabama TUSCALOOSA, ALABAMA 2009 Copyright Michael Looney 2009 ALL RIGHTS RESERVED ii ABSTRACT This study examines the historical development of case law pertaining to the acquisition, use, and disposition of school district propertyRead MoreUnderstanding Safeguarding of Children and Young People4542 Words   |  19 Pagessubject of an emergency protection order, or (ii) is in police protection; and (b) have reasonable cause to suspect that a child who lives, or is found, in their area is suffering, or is likely to suffer, significant harm: * Finally to provide support to address the needs of the child to ensure safe outcomes The Working Together to Safeguard Children 2013 sets out new guidelines which all of the following must adhere to: * Local authority Chief Executives and Directors of Children’s ServicesRead MoreSocial And Legal Aspects Of The Church And The State4621 Words   |  19 Pagestheir separation in modern society is a valid question in the light of humanitarian issues. Research and history have over time illustrated that the maintenance of separate entities of the two is at times important for the continued success of both free will, as well as the proper functioning of society. Deportation of illegal immigrants in the United States has been a big debate for a long time. It is estimated that there are approximately 4.5 million of undocumented illegal immigrants, calling for

Australian Taxation Law Intangible Investment

Question: Describe about the Australian Taxation Law for Intangible Investment. Answer: Case Study 1 Calculation of Net Capital Gain or Loss of an Individual It is important to calculate net capital gain or loss of an individual for bringing solutions whereby Fred is an Australian Resident. In other words, Fred is not responsible in conducting any other kind of trading business (Ato.gov.au. (2016). In the present year, Fred had sold his holiday home and it was his direct assets rather any other types of trading stock. Addition to that, Fred had never generated revenues earlier from its present assets. Calculation of Net Capital or Loss Discounted as well as Indexation method are used for making the calculation of net income or gain in the current financial year. Name of Taxpayer : Fred Type : Individual Calculation of Net Capital Gain/Loss for the period ending on 30th June,2016 Discounted Method Indexation Method Particulars Amount Amount Amount Amount $ $ $ $ a) Sale of Holiday Home : Sales Consideration 800000 800000 Less : Cost Base of the Property 100000 148043 Legal Fees on Sales (Exclusive of GST) 1000 1000 Commission of Real Estate Agent 9000 9000 Stamp Duty on Purchase 2000 2961 Legal Fees on Purchase 1000 1480 Construction Cost of Garage 20000 133000 23853 186338 Capital Gain on Sale 667000 613662.3 Less : 50% Exemption on Capital Gain 333500 Taxable Capital Gain (A) 333500 613662 Less : Capital Loss of Previous Year 10000 10000 Net Taxable Capital Gain 323500 603662 Table: Calculation of Net Capital Gain or Loss (Source: Created by Author) Major key Assumptions It has been noticed that Fred has acquired related asset after 20th of September in the year 1985 (gov.au. 2016). This means the figure will be considered as CGT assets. It should be further eligible for taxable capital gain or loss for computation purpose Acquisition of asset was done before 21st of September 1999. This means the cost base as well as other expenses incurs for given period for asset purchasing. It can be easily evaluated using the indexation method for calculation purpose. Additionally, Fred has made garage on that particular property. This can be even be taken for as substantial improvement. Therefore, garage construction cost includes from the deductible expenses (gov.au. 2016). It was conducted before 21st of September 2999 as well as calculated using indexation method. In accordance with Australian Taxation rules, acquisition of assets before 21st of September 1999 means individuals applying for any types of method for calculation (Pearce and Pinto 2015). This can be either discounted method or indexation method especially for capital gain or loss calculation purpose In case of discounted method, taxpayer are liable to get exemption of capital gains of any of the given assets as it is owned by certain taxpayers for given period of 12 months. Holiday home was acquired by Fred for a period of 19 years. Fred can even claim exemption of 50% using discounted method (Chan 2014). As far as shares are concerned, it can be easily treated as assets such as real estate property. Net capital loss on sale of shares figures are taken from the previous year (Conesa and Domnguez 2013). This can be even adjusted using current year net capital gain especially from property sale at the same time. Summarized analysis The above analysis can be concluded that net capital gain has been calculated for Fred using discounted method amounting to $323500. In case of using indexation method it amounted to $603662. As far as discounted method is concerned, Fred needed to pay less tax especially on capital gains and should consider discounted method. It requires making the computation on net capital gain amounting to $323500 (Eccleston 2013). Net Capital Gain Consequences It is viewed that Antique vase was under collectable status. In accordance with Australian Taxation rules, calculation was made for net capital loss especially from sale of collectables that requires to be adjusted with capital gains (Jones 2016). In that case, net capital loss undertaken from previous years arises from antique vase sales that cannot be adjusted in accordance with net capital gains. It involves sale of house property. In other words, Net capital gain of Fred arrives at $333500. Case Study 2 Part A Calculation of Fringe Tax benefit of Periwinkle Pty Limited as per the consequences In this particular case study, it is assumed that Periwinkle Pty Limited is an employer company. This is an Australian Company entitled to gain tax benefits as provided by small business entities. This particular company aims at providing few benefits to Emma considers as an Employer. It is assumed to be an Australian Resident. Addition to that, this company entitles in gaining fringe benefits for various additional benefits (Woellner et al. 2012). It is required to check on the FBT consequences in relation with such benefits need discussion with proper justification. Car Fringe Benefit In the particular case study, Emma was found using car for private as well as office purposes. Benefits from car need to be included in the car fringe benefits. At the time of foreign visit, Emma parked the car at airport rather parking on the office premises (Evans, Minas and Lim 2015). This car was kept in the garage and requires annual maintenance. This does not require unscheduled repairing. Therefore, car remained unused for number of days involved in the calculation of FBT. It requires using statutory method whereby car benefit of the company provided by Emma. The calculation shown as under: Calculation Of Car Fringe Benefit:- Particulars Details Total Kms. Travelled during the FBT year A 10000 No. of Days in the FBT year B 366 No. of Days of Travel C 336 Annualised Kilometers (A x B/C) 10892.857 Statutory Rate as per Annualised Km. E 20.00% Cost Base F $33,000 No. of Days available for Private Use C 336 No. of days in FBT Year B 366 Taxable Value (FxExC)/B $6,059.02 Table: Calculation of Car Fringe Benefits (Source: Created by Author) FBT for Interest on Loan In case of any kind of loan interest, it is needed by an employee with employee for considering required fringe tax benefits. Rate of interest on loan arrived to be 4.45% that is considered lower in comparison with the benchmark of loan interest such as 5.95% (Faccio and Xu 2015). FBT calculation based upon the actual rate of interest. FBT of company for loan interest are rendered by an employee as well as calculated as under: Calculation of Interest on Loan for FBT:- Particulars Details Loan to Employee A $500,000 Benchmark Interest Rate B 5.95% Actual Interest Rate C 4.45% Taxable Value Interest on Loan D = (AXC) $22,250 Table: Calculation of Interest on Loan for FBT (Source: Created by Author) FBT for Special Discount Rate In this case, employee can easily claim for any FBT for gaining special discount. It is provided to employee based upon own product. FBT calculation is conducted at 75% that is on normal selling price (Harding 2013). Calculation is shown as under: Calculation of Special Discount for FBT:- Particulars Amount $ Market Price of the Bathtub A 2600 Special Price for the Employee B 1300 Taxable Value of the Bathtub C=A x 75% 1950 Taxable Value of Benefit C - B 650 Table: Calculation of Special Discount for FBT (Source: Created by Author) FBT Calculation In this case, car expenses are inclusive with GST and equalizes by multiplication of FBT values in relation with gross up rates. As far as fringe tax benefits are concerned, it considers general companies as 49% (Hodgson and Pearce 2015). For the purpose of FBT calculation, liability of Periwinkle Pty Limited calculation is discussed below: Name of Taxpayer : Periwinkle Pty. Ltd. Type : Company Calculation of Fringe Benefit Tax for the period ending on 31st March,2016 GST Inclusive GST Free Particulars Amount Amount $ $ Car Benefit 6059.02 Interest on Loan 22250 Sale at Special Rate 650 Total of GST Inclusive/Free Benefits 6059.02 22900 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 13004.47 44902.32 E = A x C F=B X D Total Taxable Fringe Benefit 57906.79 G = E + F Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 28374.33 K = G x J Table: Calculation of Fringe Benefit Tax (Source: Created by Author) Part B Alternative Consequences In case Emma would have purchased shares herself as well as earned dividend from these shares then she need to pay tax on such income (Jacob and Jacob 2013). Total FBT value as well as FBT liability of the employer considered to be lesser based upon the income amount by an employee from loan amount at the same time (Stilwell 2016). Reference List Ato.gov.au. (2016).How to calculate your FBT | Australian Taxation Office. [online] Available at:https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/how-to-calculate-your-fbt/ [Accessed 30 Aug. 2016]. Ato.gov.au. (2016).Loan and debt waiver fringe benefits | Australian Taxation Office. [online] Available at: 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 [Accessed 30 Aug. 2016]. Ato.gov.au. (2016).Property fringe benefits | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(fbt)/In-detail/Employers-guide/Property-fringe-benefits/?page=4#Goods_manufactured_or_produced_by_the_provider [Accessed 30 Aug. 2016]. Chan, C., 2014. Earnouts and CGT: Fine-tuning the.Tax Specialist,18(1), p.27 Conesa, J.C. and Domnguez, B., 2013. Intangible investment and Ramsey capital taxation.Journal of Monetary Economics,60(8), pp.983-995 Eccleston, R., 2013. The Tax Reform Agenda in Australia.Australian Journal of Public Administration,72(2), pp.103-113 Evans, C., Minas, J. and Lim, Y., 2015, September. Taxing personal capital gains in Australia: an alternative way forward. InAustralian Tax Forum(Vol. 30) Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300 Harding, M., 2013. Taxation of dividend, interest, and capital gain income Hodgson, H. and Pearce, P., 2015. TravelSmart or travel tax breaks: is the fringe benefits tax a barrier to active commuting in Australia? 1.eJournal of Tax Research,13(3), p.819 Jacob, M. and Jacob, M., 2013. Taxation, dividends, and share repurchases: Taking evidence global.Journal of Financial and Quantitative Analysis,48(04), pp.1241-1269 Jones, D., 2016. Capital gains tax: The rise of market value?.Taxation in Australia,51(2), p.67 Pearce, P. and Pinto, D., 2015. An evaluation of the case for a congestion tax in Australia Stilwell, F., 2016. Taxing times in Australian capitalism.Australian Socialist,22(1), p.2 Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2012.Australian taxation law. CCH Australia

Dell case Essay Example For Students

Dell case Essay Case comprehensionDell Computer Corporation was founded in 1984 by Michel Dell, as a result of a growing demand for his pre-formatted hard-disks and upgraded IBM-compatibles. Within a year, Dell introduces its first own-design computer system and in 1989, the company introduces its first laptop. The first laptop introduced did not live up to the Dell standards, and was therefore taken off the market again. Dell had to solve the problem of balancing the production of laptops, desktops and servers. On the laptop market, which Dell was committed to re-enter due to its growing customer base, there were a number of technological problems. Dell had hired John Medica, lead developer of Apple computers Powerbook line, and according to him, only one of the laptops being developed would be able to compete on the market. However, it would take some time before it was fully developed, so Dell had to reject their customers demand for laptops. In doing so, Dell made the customers understand that it would not take forever. Dells way to approach the fact that the company was not able to fulfil the customers wishes, was through honesty. The question was whether this strategy was an advantage for Dell or not. The brand Dell? which serves various consumer segments, is efficiently delivering attributes such as good quality computers along with operative support services. Dell takes position in direct communication with customers and delivers build-to-order computers. The value created by using the direct model to sell customized products and by providing on-site service ranked Dell between market leaders IMB, Compaq, HP. It represents good performance machines at a reasonable price as well as unique and distinctive Direct Model? while targeting corporate, medium and small sized businesses and home office consumers. The advantage of a strong brand, investment in R;D and direct communication with the customers could successfully lead the company into the laptop market. However, the laptop market differs from the desktop market in a number of ways. For Dell the main problem will be the manufacturing process. When producing laptops, most parts will be delivered by suppliers and Dell just ads th e last parts. This limits the degree of customization possible and since one of Dells most important distinguishing features is computer customization, the company risks not attracting customers. Dell needs to find a way of approaching their former and present customers as well as trying to gain new customers, making their offer interesting to both sides. The new challenge the company faces is to decide whether or not to continue the with the direct business model for the laptop market, or if the Dell should follow its competitors and sell through the retail market. Situation analysisDue to a changing market environment and existing product life-circle there is a need for the company to revise its present business units and to think about further expansion. There is a shift in customer demand and therefore it is crucial for Dell to recognize in what ways best to satisfy the customers?needs. Dell is considering if re-entering the laptop market is profitable and advisable for the company and whether the distribution channel should be based on the direct model or the indirect model (the retail market). Dell has successfully restructured the management team and hired John Medica, from Apple. Medicas team is developing a new line of Dell laptops, and together with advanced and newly introduced technology this creates an expectation of large profits from the portable production. The main issues related with entering the laptop market are: reduced degree of customization possible in laptops, competitors who are already established on the market, the customers that were once disappointed with Dells low quality laptops and how to distribute the laptops. .u9e2dae62c864251951e2054e002f0568 , .u9e2dae62c864251951e2054e002f0568 .postImageUrl , .u9e2dae62c864251951e2054e002f0568 .centered-text-area { min-height: 80px; position: relative; } .u9e2dae62c864251951e2054e002f0568 , .u9e2dae62c864251951e2054e002f0568:hover , .u9e2dae62c864251951e2054e002f0568:visited , .u9e2dae62c864251951e2054e002f0568:active { border:0!important; } .u9e2dae62c864251951e2054e002f0568 .clearfix:after { content: ""; display: table; clear: both; } .u9e2dae62c864251951e2054e002f0568 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u9e2dae62c864251951e2054e002f0568:active , .u9e2dae62c864251951e2054e002f0568:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9e2dae62c864251951e2054e002f0568 .centered-text-area { width: 100%; position: relative ; } .u9e2dae62c864251951e2054e002f0568 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9e2dae62c864251951e2054e002f0568 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9e2dae62c864251951e2054e002f0568 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u9e2dae62c864251951e2054e002f0568:hover .ctaButton { background-color: #34495E!important; } .u9e2dae62c864251951e2054e002f0568 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9e2dae62c864251951e2054e002f0568 .u9e2dae62c864251951e2054e002f0568-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9e2dae62c864251951e2054e002f0568:after { content: ""; display: block; clear: both; } READ: Early life of Giotto di Bondone EssayThe reduced degree of customization indicates that production and assembly strategies may have to be changed from the one used for desktops in order to make the laptop manufacturing successful. As the demand for portable computers was growing Dells competitors (IBM, Compaq, Apple) were already gaining a great share of the market. Dell also needs to consider how to convince former customers to buy the improved computers. Furthermore, it is crucial for the company to decide between implementing the direct distribution strategy or the retail channel. All together these issues led to one main concern ?how to make the entering into laptop ma rket successful?The goal of entering the laptop market is to expand the company and to offer customers the high-quality customized computers they want at a competitive price, as quickly as possible and backed by great service. In order to reach these goals Dell needs to gain advantage in production cost and to select an effective distribution channel. The drawbacks that makes this situation difficult is the bad past experience and the need of new educated employees in service and manufacturing sectors, as well as the need for new suppliers. The distribution question is also essential, because many small office and home buyers prefer purchasing through the retail channel where they can see and touch the product, whereas Dell communicates with customers directly through the Internet. Before deciding between the alternatives, it is necessary to look into the internal and external situation of the company. ?Strengths Previous withdrawal from the laptop market was made in a decent way: Dell effectively communicated with its customers, shareholders and suppliers, and everyone was told about the problem and Dells plan to correct it in a straightforward manner. Accordingly Dell didnt lose the trust of its stakeholders. The companys previous failure of entering the laptop market should be seen as strength, because the large-scale loss has given Dell an experience and will make the company more careful and cautious when choosing production methods and penetration strategies, as well as more detailed in pursuing RD. Customer segmentation: by segmenting customers Dell can effectively serve individual needs, and take into consideration the difference between selling to large corporations and individual customers. Reputation built on Dells unique and distinctive distribution: by distributing directly, Dell can successfully communicate with customers and focus more on individual needs. The companys strategy to build the computers according to customers specification results in low inventory costs. The companys desire to experiment without being afraid of taking risks that could bring failure as well. The IT industry is ever changing, and being innovative is a must if a company wishes to be successful. ?Weaknesses The need to form market share in the laptop market from nothing. Reentering the market causes further production costs (investments in new technology, new specialized employees, restructure assembly line and etc.). Lower degree of customization that is possible for laptops and this in turn limits Dells ability to produce customized laptops which is its main feature of success. ?Opportunities Companys expansion to new market. New potential customers and the need to redeem lost customers in terms of laptop production keeping in mind previous failure. Possibility to take advantage in delivering products faster and providing service in competitively effective manner. ?Threats Facing already well operating and widely spread competitors. Other companies are adopting Dells direct model Dell is losing its uniqueness. The threat of rejection to buy Dells portables, because some former customers are prejudging Dell as producing low-quality laptops.