...‘Adelaide Fringe is a cultural lucky dip with artists from around the world and around the corner wanting to entertain the people of Adelaide.’ (www.talkfringe.com.au) The Adelaide Fringe started in 1960 alongside the Adelaide Festival, enabling artists and performers the opportunity to register and showcase their talents to willing audiences (www.adelaidefringe.com.au). The Fringe ran every second year until 2007 where it was stage annually. It is an event ‘renowned for fresh ideas, risk, imagination, spontaneity, and fun. It is the largest arts event in Australia and only rivaled by the Edinburgh Fringe on a worldwide scale.’ (www.adelaidefringe.com.au). I will be looking at these 6 areas, mission/vision, funding/sponsorship, programming, management, marketing, and staffing. The Mission statement for the Fringe festival is: ‘To be an internationally acclaimed open access arts festival for artists and audiences’ (www.adelaidefringe.com.au). Over the years the festival has seen the number of artists registering to perform increasing. The Adelaide Fringe Festival is action packed for just over 3 weeks in March every year. The artists pay a one off registration fee which includes listing in the official guide, as well as assistance with services such as ticketing and venue sourcing, plus equipment and accommodation (www.peterlehmannwines.com). According to the Fringe website (www.adelaidefringe.com.au), they had 759 registered events this year alone which economically speaking...
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...Ethics / fringe Describe the situation the government officials faced in the episode of Fringe. There was a man with a virus that was brought into an office in Boston for a meeting, he collapse after getting off the elevator into the office, then his blood came spraying everywhere. Then, Olivia and peter came and notice he had a lethal virus. The guy that came inside on a bike that was in the elevator got the virus and also the office clerk and it started spreading until peter had it. The virus wanted to make its way out because it didn’t want to be close off. The CDC came close off the building and the plan was to kill everyone inside who had the virus , so they checked and peter tried to come out but his nose started bleeding has he made his way out . so, Dr. Walter while inside came up with a cure so Olivia volunteer herself to go inside faced by some life threating circumstances ; because if the virus had got out it took a matter of seconds before everyone would die. So Olivia went in even though faced by challenge and she overcome and everyone made it out safe and back to being Rational and free. Thank to Olivia. Describe how the virus affected infected persons. The Virus Infected People in many ways because they were not rational and free the Virus wanted to spread itself, it did not want to be confined to a close off environment. Also the virus cause them to start bleeding after a while and after being confine after a certain time they will die. What would have...
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...The research paper by Jooyoung Kwak “An empirical study of fringe benefits and performance of Korean firms” surveys the implications of employee benefits on the performance of Korean employees. Doing a regression analysis of data collected over a period of six years the article tries to find a connection between the levels of benefits in an employee’s compensation package and his/her performance. Kwak accredits the streamlining of benefit plan tactics to the financial crisis of the late 90's. The advocates of Optimal Contracting Approach believe that the agency problem could be addressed by providing employees and managers with pay alternatives like compensation plans and fringe benefits. It asks the question that whether fringe benefits are positively attached with performance in Korean firms. The data calculated includes information from large public conglomerates of the country’s manufacturing industry. The findings provide that most of the fringe benefits include certain elements that cannot impact performance directly due to their inherent nature, for example; pension plans, post retirement perks, vehicles and so on. Secondly it advocates the idea that most fringe benefits are not as interlocked with performance as other motivational aspects like bonuses or pay. The author relates some reasons of the aforementioned financial crisis with slackened policies relating to benefits provided to higher level of management. Many of banks failed because they failed to highlight...
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...coupons can be excluded from the employees’ gross income as a de minimis fringe benefit. Problem Identification 1. Whether we should include the $35 as a gross income to employees? 2. Is it exclude if the employee consumed in a subsidized eating facility operated by the employer. Should we include it if they don't cash it ? 3. Is $35 a small amount that will not be reasonable taking into account. Memo From : Ye Xi Weng To: Thomas.FranK Subject: De Minimi Benefit on Reimbursement Of Coupon Of $35 The purpose of this memorandum is to provide audit guidance to examiners regarding employers that reimburse their employees for the $35 coupon that is good thought December 1 – January 31 of the following year. “Code Sec.132(a)(4) provides a specific exclusion from gross income for de minimis fringe benefits. A de minimis fringe benefit is any property or service whose value is so small that accounting for it is unreasonable or administratively impracticable, taking into account the frequency with which similar fringe benefits are provided by the employer to its employees.” However, Code Sec.274(N)(2)(B), which excepts meal expenses that are excludable as de minimis fringes. These fringes are any property or service, the value of which is so small as to make accounting for it unreasonable or administratively impracticable. A cash fringe benefit is never excludable as a de minimis fringe. Obviously, this code strongly showed that if the employee have...
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...NEW ZEALAND TAXATION SUGGESTED SOLUTIONS 2016 Chapter 21 Answers [0001] Question 1 Solution Prior to the introduction of the Fringe Benefit Tax (“FBT”) in 1985, the Government depended upon (the then) s 65(2)(b) of the ITA 1976 to tax employee benefits provided by employers. However, the effect of this general provision within the ITA 1976 was rendered nugatory by the court’s narrow interpretation of the term “allowances”. In addition, a 1982 report by the Task Force on Tax Reform (the “McCaw Report”) highlighted that non-taxed benefits were a significant factor in tax inequities (as illustrated in Example 21.1) and were encouraging the development of a tax avoidance climate in New Zealand. Taxpayers with high marginal tax rates benefited most from non-cash untaxed benefits. Consequently in 1985, FBT was introduced to combat the provision of in-kind untaxed benefits in lieu of cash remuneration. This regime therefore ensures neutrality of tax treatment – that is irrespective of whether employees are remunerated in cash or in-kind, they are taxable. [0002] Question 2 Solution FBT is imposed on fringe benefits (usually non-cash) provided by an employer to an employee by virtue of the employment of the employee. Therefore, if a benefit is provided by someone other than an “employer” or if an employer who provides a benefit to an employee which is not in connection with their employment, no FBT is liable. An employer is a person who pays or is liable to pay a PAYE income...
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...Q1 The case concerns about disposal of a capital asset. The vacant land, which is acquired by Colourvision Pty Ltd at $12,000,000 on 1 January 1986, is sold for $3,000,000 on 1 January 2014. As the land is acquired after 20 September 1985, the old law cannot apply, capital gains need to be caught by CGT according to Part 3-19(ss. 100-1- 121-435) and Part 3-3(ss. 122-1- 152-430). As all the discussion can be only in the progress based on a “CGT event”(s 102-20 ITAA97), and “CGT event” are always related to “CGT asset”. It is necessary to identify if the land belongs to CGT asset. In the case, although the land was supposed to build into a new factory but actually not, it is obviously that the vacant 5-hectare block of land is a tangible CGT asset according to the definition in s 108-5(1), which is defined as “any kind of property”. Concerning the case, among three different kinds of CGT assets, this land belongs to “ordinary” CGT assets (Subdiv 108-A). As mentioned, only a CGT event is able to trigger capital gain and capital loss. 54 recognized CGT events(s 104 of ITAA 1997) are listed in a table. The Colourvision case is about the acquisition and disposal of a land, which is also a CGT asset, so it is in respect of Event A1, which describe disposal of a CGT asset(s 104-10) and Event D1, which specify in creating contractual or other rights(s 104-35). To be specific, the timing of acquisition, is when creating contractual or other rights, and in this case, it is 1 January...
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...• What is the effect of fringe benefits on nurse staffing? According to the Internal Revenue Service’s definition, “A fringe benefit is a form of pay for the performance of services” (Internal Revenue Service, 2014). Such benefit could range from insurance coverage, tuition reimbursement to a retirement contributions. As some positions are difficult to fill due to its nature, employers often uses benefits to encourage nurses to take on such shifts. For instance, nurses who are working night shift or weekends tend to receive increased pays. According to MecMenamin, there has been a recent change in the employer’s perception on fringe benefits: Although the wage increase trend for hospital staff RNs has been decelerating, the trend for their...
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...Assess the view that cults and sects are fringe organisations that are inevitably short lived and of little influence on contemporary society. Cults and sects are often hard to differentiate from one another, as a lot of them have very similar features such as a world-rejecting values and the offer of alternative explanations to traditional beliefs. According to Troeitsch, sects tend to be small, tight-knitted groups of individuals that often disagree with mainstream values and attempt to change society for the better. Cults on the other hand, are loosely knit, require a lot less commitment and do not always hold concrete beliefs. While some sects are low profile and harmless, others carry out horrific actions and rituals which have become apparent to the public through the media, such as 'Heaven’s Gate': a sect that conducted mass suicides as a way of gaining access to heaven, and the 'People’s Temple', a sect lead by the Reverend Jim Jones who famously drove a mass suicide in a jungle campsite in South America. The idea that neither sects nor cults are long lasting is an important one, with theologians such as Richard Neibuhr suggesting that sects cannot survive beyond one generation. He states that as they are often led and “held together” by one charismatic individual who claims to have some kind of “divine power”, following the death of this leader, the sect usually disappears. Furthermore, second generation members that are born into sects may not maintain...
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...are similar, in that they are usually short lived. Many sociologists state that sects, cults and New Age movements only appeal to a minority of the population. For example, people on the margins of society who are poor are often attracted to sects as they offer them a sense of belonging. Others, who may be undergoing a personal crisis such as the death of a loved one, may find that belonging to a sect or cult may help them to overcome this crisis. However, when they feel they have been helped to get over the crisis, they often leave the sect, as there is no further reason to belong to it. This seems to suggest that these organisations only appeal to a small section of the population perhaps seeking short-term help, so they will remain fringe organisations. However, other organisations such as the Scientology movement are still around today with a well recognised and idolised member such as Tom Cruise has helped to increase the popularity of the sect. Supporting the view that sects and cults are short lived, Niebuhr produced some explanations for this. One explanation was that sects only last for a certain number of years and in his terms last for ‘one generation only’. This may be due to the death of the founder or leader would have been a charismatic person and who had a deep connection or divine with the sect. Following the death of the leader, the sect tends to disappear. After original, the younger generations that...
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...Yana Garcia Mander 13.0 hw. Assess the view that cults and sects are fringe organisations that are inevitably short lived and of little influence on contemporary society. Cults and sects are often hard to differentiate from one another, as a lot of them have very similar features such as a world-rejecting values and the offer of alternative explanations to traditional beliefs. According to Troeitsch, sects tend to be small, tight-knitted groups of individuals that often disagree with mainstream values and attempt to change society for the better. Cults on the other hand, are loosely knit, require a lot less commitment and do not always hold concrete beliefs. While some sects are low profile and harmless, others carry out horrific actions and rituals which have become apparent to the public through the media, such as 'Heaven’s Gate': a sect that conducted mass suicides as a way of gaining access to heaven, and the 'People’s Temple', a sect lead by the Reverend Jim Jones who famously drove a mass suicide in a jungle campsite in South America. The idea that neither sects nor cults are long lasting is an important one, with theologians such as Richard Neibuhr suggesting that sects cannot survive beyond one generation. He states that as they are often led and “held together” by one charismatic individual who claims to have some kind of “divine power”, following the death of this leader, the sect usually disappears. Furthermore, second generation members that are...
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...I have chosen to contrast the inner city and the rural/urban fringe areas. In the inner city, houses are generally much smaller than in areas like the rural/urban fringe. This I normally because there are a lot of people who originally wanted to live closer to the factories that they worked in, however as people became wealthier they often moved to the urban fringe so that their life could be more peaceful and ore spacious. This links to the people’s social welfare because the people living in the smaller, more cramped houses will normally live a less healthy life and are normally in less healthy living conditions. Another difference between the two areas is that housing in the rural fringe tends to be much older for example in Comberton, some houses date back to the 14th century whilst in the inner city of Petersfield it is mostly built in the 19th century. This may affect social welfare because the newer buildings are likely to be safer e.g less fire hazards with no thatched roofs and also in the inner city they may have newer facilities. In the urban fringe there tends to be less ethnic minorities than the inner city for example in Comberton here is 7% white people and in Petersfield there is 89%. His could have social implications for the people living in the inner city because they may not get along with or understand the ethnic minorities. He mean age of population is much higher in urban fringes normally and in Comberton the mean age is 41 while in Petersfield it is...
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...MKT 310 WK 6 QUIZ 4 CHAPTER 9 & 10 To purchase this visit here: http://www.activitymode.com/product/mkt-310-wk-6-quiz-4-chapter-9-10/ Contact us at: SUPPORT@ACTIVITYMODE.COM MKT 310 WK 6 QUIZ 4 CHAPTER 9 & 10 MKT 310 WK 6 Quiz 4 Chapter 9,10 1) The least flexible element of a retailer's strategy mix is ________. A) merchandise assortment B) human resources C) pricing D) location 2) The first step in choosing a store location is to ________. A) determine whether to locate as an isolated store, in an unplanned business district, or in a planned shopping center B) evaluate alternate geographic (trading areas) in terms of the characteristics of residents and existing retailers C) select the general isolated business district or planned shopping-center location D) analyze alternate sites contained in the specified retail location type 3) A trading area can best be defined as ________. A) those competitive stores that interchange customers B) stores that are located in the same shopping center or district C) a geographic area containing customers of a particular firm or group of firms for specific goods and services D) a designation of a retail area by the U.S. Census Bureau 4) A major benefit of a trading-area analysis is that it allows a retailer to determine ________. A) the demographic and socioeconomic characteristics of consumers B) a store's image C) the psychographics of shoppers versus nonshoppers D) the response of shoppers to promotional pricing ...
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...conducted using the Michelson interferometer. In the first experimental procedure, the number of fringes as well as the distance moved by the mirror was recorded. The values were used to calculate the wavelength, which was found to be equal to 4.471 x 10-6 meters. In the second part, values for gas pressures versus the number of fringes were recorded. The values were used to plot a graph of change in refractive index versus the absolute pressure. The slope of the graph was calculated to represent the experimental value of the refractive index of air. The refractive index of air was found to be 2.5 x 10-6. Theory According to Rajagopal (73), Michelson made an instrument in which two wave fronts moving in perpendicular directions are produced and later allowed to interfere together to produce interference patterns. The Michelson interferometer splits the incident beam using a half silvered mirror. Half of the split light is transmitted through while the other half is reflected. At the end, these two rays of light reflect back to the splitter where they combine and travel to the eyepiece where the interfearance effect is seen. One mirror is movable while the other is fixed. The interference pattern generated depends on their film that occupies the area between the two parallel mirrors. When the two mirrors are parallel the interference is composed of alternate dark and bright circular fringes. This instrument is used in the determination of the wavelength of a source of monochromatic...
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...However, if QVC hadn’t allowed Jack to use the vehicle for private purposes it would be an exempt benefit as this would be used only for work related travel or for infrequent and irregular uses: s8(2) Fringe benefit tax assessment act 1986 (FBTAA). As the car is a fringe benefit we must calculate the car’s fringe benefit tax to do so we can either use the statutory formula method or the operating cost method found in FBTAA 1986 s9 for statutory and s10 for operating. Statutory formula: (($65,000x0.20x184)/365)-$5000=$1553.42 Operating cost method: ($27500x23.6%)-$5000=$1490 The more obvious choice for QVC to choose would be the operating cost method, luckily for them Jack keeps all receipts, invoices etc; as jack has kept these documents QVC can choose the operating cost method, however if they hadn’t kept those documents they wouldn’t have had adequate FBT records. As the employer has provided Jack with the car and Jack hasn’t personally paid any money to obtain the vehicle we will use the type...
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...point received by Rosemary as a reward of customer royalty is not taxable. This is because of the following explanation; 1. Introduction Australian Taxation Office widened the scope of collection of taxes in fringe benefits whereby flyer points are also taxed in the fringe benefits tax, Australian Taxation Office added to the 1999 Taxation Ruling that deals with fringe benefits tax in regard to reward gotten under “flyer points”including other identical customer loyalty programs. The ruling ordered that all flight rewards gotten under the loyalty rewards are in general not taxable. 2. Exception This rule has exception circumstances where the flyer reward may be taxed, they include; Flight-royalty reward can be subject fringe benefit tax where the individual in personal contract happens to be an employer who is providing the “flyer points” given to worker who happens to be a family member in regards to the employment. This means, Fringe Benefit Tax will only affect where the employee and the employer are family related and that flight reward payments are given in relations with employment.For instance in the Payne’s case 1999 the Federal Court observed that the flight rewards gotten in consumer loyalty promotions are not income meaning that they are not subject to Fringe Benefit Tax. The reason was that the rewards in this case were given because of a personal agreement betweena taxpayer and a company that provided consumer loyalty reward to its customer. Another exception to...
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