Models of Infectious Diseases

Models of Infectious Diseases

Is Eminem Right; Music in Today Society

Is Eminem Right? In the essay Eminem is Right , there is a lot of discussion about the links between the music that our teens listen to and the amount of violence and rebellion that is occurring. The teens of today have enshrined a new generation of music idols who share generational signatures in song after song is to rage about what not having a nuclear family has done to them (Eberstadt 251). Broken homes, family dysfunction, checked out parents and (especially) absent fathers , all have a big effect on today’s youth and these are the things our generation sings about and listens to (Eberstadt 251).The songs and problems that these various artist sing about are legitimate problems not only in their childhood, but in the millions of American teens current childhood. Parents are early offended by the lyrics of the singers, because children know when they are from a broken home and they do rebel and get upset with their families. Eminem openly sings about his life to make mone y, but what he sings is true about a lot of teens and he knows this. He targets Baltus 2 them with his songs, because they make those kids feel less alone.Comparing the song Successful by Drake is a great way to show an artist who grew up listening to Eminem and that generation of music. He sings about him rising to the top and how he sings about his family and how he couldn’t of gotten where he was if it wasn’t for a few things that happened in his life. He sings about his mother running away from home and leaving him and his siblings, but he left something in the car and caught her before she was out of the driveway. He sings that they stood there and cried, because she couldn’t handle it without a man in their life.Drake sings that he then became the â€Å"phantom† meaning his father. Drake sings about how all his friends are back at home, while he became successful. He sings â€Å" †¦ and when I leave I always come right back here, the young rap per that everyone in rap fear, a lot of you all still soundin’ like last year, the game has changed and I’m the mother f***ing cashier†¦Ã¢â‚¬ (Successful). He then goes on and sings about how the money, cars and clothes don’t make him happy, his rapping to others and singing his â€Å"song† is what its about.The chorus for this song is; Baltus 3 â€Å"I want the money, money and the cars, cars And the clothes, the hoes I suppose I just want to be, I just want to be successful I just want to be, I just want to be successful I just want to be, I just want to be successful† The chorus shows the conflicted side of the artist and that he really wants to sing to relate to his fans. He also sings about how he wants things to go his way but they never seem to. When comparing this song and the many songs that Eminem has wrote they conflict and agree in many ways.All Eminem feels is hate for his mother and his non existing father. He sings about adornm ent and abuse, but fails to see that not all children who listen to his music feel the same way that he does. He didn’t handle it in the best way and now he is yelling and targeting parents for not even being parents. The song Successful sings about the same problems but not in an angry way or in a way that is leading the youth of today into a violent rage or making them commit crimes against there parents.Even though the music these days is violent and vulgar it shouldn’t be the main blame of today’s youths misbehaviors and rebellion. Nowadays parents are way to easy Baltus 4 to put blame on anyone but themselves. Yes, music is a big part of today’s youth but it can only influence to a certain point, then it’s up to that child or their parents to decide what they make of the songs. As a parent you teach your children to do right by themselves and you, so really once you let them into the world you just hope that you taught them well, and hope they follow your example.In the song Successful there are points in the song where Drake sings that he made his life the way it is, no one else lived the life he did. Eminem sings about abandonment, and being abused, and in return he sings about beating his mom and even in a few songs sighs about beating his ex wife. The constant aggression in his songs is very noticeable, but it doesn’t mean that all children or teens that listen to his songs feel that same aggression that he does. The way children act and interact isn’t influenced by the music and by the lyrics that many singers sing, its mainly there upbringing.If parents teach their children the right values and the right way of seeing things from someone else point of view, then there children shouldn’t feel the need to be aggressive towards there parents. All a child wants, is to make their parents happy and if you praise them for their good behavior then they will continue the same behavior, but if you only g ive them attention when they Baltus 5 misbehave, then they may associate bad behavior with â€Å"praise† or attention.This is a bad way to get attention, but like a lot of Eminems songs, parents aren’t there to give normal amount of praise. Concluding that it’s more likely that parents cause bad behavior than the songs of popular rappers and singers, only because most children want to be given attention and be included in there parents lives. In arguing the point if Eminem is right or wrong, a lot of good arguments arise and tare down the argument that Eminem is influencing our children to cause havoc and disorderly conduct.

Prison Overcrowding Essay

The increasing number of inmate population have pushed prisons towards their maximum capacity and in some cases much over leading to inmates double-bunking in single cells or living in open dormitories (Howard 1997). In 1995, a national inmate survey conducted by the Correctional Service of Canada (CSC) stated that 26. 4% of inmates shared a cell and 12% of those inmates sharing a single cell felt threatened by their cell-mate (CSC 1995). People who enter prison are deeply affected by its social context. Painful prison conditions have harmful consequences for inmates and to the free world once these inmates are released. Bad prisons are not only unpleasant or uncomfortable; they could be destructive to society as well (Haney 2002). 2. Prison Overcrowding Destructive Effects on Inmates Competition and conflict between increasing numbers of inmates over limited resources such as washrooms, library books, television lounges and recreational materials leads to frustration, higher rates of illness, aggression, violence and higher suicide rates (Howard 1997). Crowding debrieve inmates from space to maintain personal identity or turn off unwanted interactions which creates stress. Inmates cope with excess stress in different ways such as withdrawal, aggression or depression which greatly diminishing social relations and interactions (Howard 1997). Prison overcrowding and idleness have lead to increasing number of explosive situations leading prison administrators to press for new tools to control and contain inmates. Most efforts to improve quality of life of inmates were sacrificed during the rapid increase in population of inmates. Feeley & Jonathan (1992) identified a management style in which correctional decision makers think of prisoners as dangerous individuals that need to be â€Å"herded,† rather than as individuals in need of personal attention. 3. Methods to Reduce Prison Overcrowding To reduce prison overcrowding, researchers have suggested making changes to the design and operation of corrections facilities and reducing the number of inmates. 3. 1 Prison Design Prisons should be designed to resemble normal residence environment to reduce the effect of crowding. Stressful levels of noise caused by walking; talking, yelling and televisions could be reduced by use of carpets instead of tiled floors to reduce metal-on-metal contacts. Television and radio sources could also be isolated to reduce their noise. A more social environment could be created by using cushioned chairs and wall decorations (Howard 1997). New design concepts provide inmates more privacy and the ability to escape to individual space. Studies suggested that the need is not for more room but for more privacy. Inmates should be allowed to decorate and arrange their private rooms and have keys to access their private space. (Johnston 1991). 3. 2 Reducing Numbers of Inmates In their efforts to solve prison overcrowding, officials and researchers in the U. S. agree to reduce the population of correctional facilities in addition to constructing more facilities. Reduction in population of inmates could be achieved by using alternatives such as community supervision and intermediate sanctions such as parole release and fines. Arrests from crimes such as domestic violence, drugs and drunk driving have caused overcrowding in prisons. However, prison crowding can not be reduced by keeping offenders in the community since community-based corrections programs are more crowded than prisons. Most of convicted offenders are in community correction programs such as parole and probation. It is falsely assumes that correctional facilities hold more offenders than community corrections programs. The cost to supervise someone on parole or probation is much less than the cost to keep an offender in prison this is due to the level of supervision per offender (Howard 1997). 4. Conclusion Prison overcrowding could not be solved only by transferring inmates from crowded prisons to far more crowded correctional programs. Proper funding must be allocated to community correctional programs to enable them higher levels of supervision. Increased levels of supervision would enable them to expand their eligibility requirements to handle offenders confined in prison while at the same time maintain public safely. New correctional facilities should be built to contain the increasing numbers of offenders. New facilities should be designed to provide a social environment that resembles that of the free world to help simulate a healthy environment for inmates to develop their social skills. Prisons’ environment should aim to decrease inmate’s stress levels by providing quiet and private space. References Correctional Service of Canada. (1995). CSC National Inmate Survey Feeley, M. & Simon, J. (1992). The New Penology: Notes on the Emerging Strategy of Corrections and Its Implications. Johnston, J. C. (1991). A Psychological perspective on the new design concepts for William Head Institution (British Columbia). Forum on Corrections Research. Howard, J. (1997). Prison Overcrowding. John Howard Society of Alberta. Haney, C. (2002). Prison overcrowding: Harmful Consequences and Dysfunctional Reactions. University of California, Santa Cruz. Steinhauer, J. (2007). California to Address Prison Overcrowding With Giant Building Program. The New York Times published April 27, 2007.

Autism Spectrum Disorder And The Childhood Autism Rating...

Autism spectrum disorder is an umbrella term used in diagnosing a collection of developmental disorders of the brain that vary in severity1. People with ASD may have trouble with social interactions, problems with different types of communication, may practice repetitive actions or behaviors1,2, struggle with paying attention, and suffer from motor disfunctions1. ASD is usually diagnosed in children between the ages of 2 and 3, this early diagnosis is very beneficial because it leads to intervention which intern leads to more positive outcomes later in life1. ASD affects 1 in every 68 American children1 and is 4-5 times more common in boys than girls1. Prevalence of this disease is on the rise, with a 10-17% increases in cases per-year1, which could be due to improved diagnostic methods, environmental factors, and other reasons that are unknown1. One well established diagnostic tool is the Childhood Autism Rating Scale (CARS) which is 15-point rating scale3 used to diagnose children with ASD and determine its severity2. Another less accredited, but still informative diagnostic tool is the Autism Treatment Evaluation Checklist (ATEC)2 which differs from the CARS because it is a parent rater form of measurment2. ASD has no cure, but there have been studies that show behavioral outbursts can be reduced with the use of certain movements and breathing techniques4. This encourages confidence that more aspects of ASD can be improved with similar methods. Professionals fill out theShow MoreRelatedMason was not unlike many children in that according to the most recent Center for Disease Control800 Words   |  4 Pagessixty-eight children is on the autism spectrum. This is a 30% increase from the findings reported two years ago of one in every eight-eight children. The current study also reports that the proportion of boys with autism (1 in 42) is significantly higher that girls (1 in 189) (10 Things to Know About New Autism Data. 2014). Changes in the DSM-V that inco rporated Asperger syndrome (AS), autistic disorder, childhood disintegrative disorder, and pervasive developmental disorders not otherwise specified intoRead More Autism Spectrum Disorder and Interventions1042 Words   |  5 Pages Autism spectrum disorder (ASD) is a neurodevelopmental condition that develops during a child’s first few years of life (Lesack, Bearss, Celano, Sharp, 2014). This disorder occurs significantly more often in boys than girls (Goldstein, Naglieri, Rzepa, Williams, 2012). Autism is part of a group that is known as pervasive developmental disorders (PDD), which also includes Asperger’s disorder, Rett disorder, childhood disintegrative disorder and pervasive development disorder not otherwiseRead MoreChildhood Autism Rating Scale, Second Edition By Schopler1101 Words   |  5 PagesPersonality. Childhood Autism Rating Scale, Second Edition by Schopler, Eric; Van Bourgondien, Mary E.; Wellman, G. Janette; Love, Steven R. Published by Western Psychological Services, 625 Alaska Ave., Torrance, CA, 90503-5124. The test is geared for ages 2 through 5 but can be administered to older individuals if their estimated IQ is below 79. The test is administered in a group and takes 5-10 minutes. The 2012 price data estimates $158 per complete test kit including 25 Standard Version rating bookletsRead More Childhood Autism Spectrum Disorders Essay1669 Words   |  7 PagesChildhood Autism Spectrum Disorders Autism has been on the rise in the past 20 years, and is getting dangerously close to reaching epidemic proportions (Zelan, 1). Statistically, Autism rates have been rising in the United States with Autism now effecting 1 in every 150 children ages 10 and younger (Zelan, 1). Autism can occur in any race and does not gender discriminate, though boys are four times more likely to have Autism than girls (Castrogiovanni). The causes, symptoms, diagnosis, and treatmentRead MoreThe Neurodevelopmental Disorders ( Asd )1693 Words   |  7 PagesThe neurodevelopmental disorders, according to the DSM 5, are a group of conditions with onset in the developmental period. The disorders typically manifest early in development, often before the child enters grade school, and are characterized by developmental deficits that produce impairments of personal, social, academic, or occupational functioning. Autism spectrum disorder (ASD) is newly classified as such; it was once classified as â€Å"Aspe rger’s Syndrome.† ASD is a severe neurodevelopmental impairmentRead MoreThe Specificity Of Inhibitory Impairments1363 Words   |  6 Pages The Specificity Of Inhibitory Impairments In Autism And Their Relation To ADHD-Type Symptoms Adam Scavo Des Moines Area Community College â€Æ' Children with autism are showing signs of ADHD type symptoms at younger ages. Attention –Deficit/hyperactivity disorder, also known as ADHD is known to effect children more than it does adults, â€Å"Population surveys suggest that ADHD occurs in most cultures in about 5% of children and about 2.5% of adults† (American Psychiatric Association). ADHD mostlyRead MoreAutism Is A Developmental Disability That Presents At An Early Age1028 Words   |  5 PagesElan Fenderson ESP 607 Test Battery-Autism Autism is a developmental disability that presents at an early age (typically under the age of three years) that can affect a child’s educational performance. Child and adults can have deficiencies in communication, social skills, and using language. People with autism tend to engage in motor/vocal stereotypy. The spectrum for autism has a wide range from mild to severe. To determine where a child falls on the spectrum many assessments can be administeredRead MoreChildhood Disorders1296 Words   |  6 PagesChildhood Disorders Autism and Children Abnormal Psychology Professor Bruce Cameron July 22, 2007 Abstract: Autism is a brain development disorder that is found in children usually before the age of three. Autism affects children and their â€Å"social interactions, impaired communication, and restricted and repetitive behavior.† (www.wikipedia.org) The number of children that have been diagnosed with autism is dramatically increasing. Boys are four times more likely than girls to beRead MoreAutism Case Study1717 Words   |  7 PagesWasserman, S., Swanson, E., Settipani, C. (2012, March). A double-blind placebo-controlled trial of fluoxetine for repetitive behaviors and global severity in adult autism spectrum disorders. Am J Psychiatry, 169(3), 292-299. This study examined the overall effects of fluoxetine on repetitive behaviors and global severity in adults with autism. There were a total of thirty-seven participants in this study (18- to 60-years old), all of which exhibited repetitive behaviors, who were randomly separated intoRead MoreAutism Spectrum Disorder ( Asd )2430 Words   |  10 Pages Autism Spectrum Disorder F84.0 [299.00] Literature Review Psychopathology 620Z0 January 30th, 2015 Bay Path College Autism Spectrum Disorder (ASD) F84. 0 [299.00] is a heterogeneous neurodevelopmental disorder with varying degrees and manifestations that has both genetic and environmental causes, in which the symptoms are usually recognized in early childhood, which progress into adulthood. The three primary areas affected by ASD are communication, socialization, and motor behavior,

Binomials in English - Definition and Examples

Race, Racism, Or Ethnicity - 1559 Words

The notion of race is prevalent in every society. Rather it is consciously or unconsciously, the idea of race is shaping our everyday lives, from the day we were born, to the one we will die, in school, at work, or simply in the supermarket. Historically, as well as in Contemporary societies, the term race is a rather controversial one, and has raised many questions, due to its lack of proper definition and mostly because of its negative connotations. Associated with ethnicity or racism, it created a lifelong debate about whether or not races are socially constructed. The aim of this essay will be firstly to establish clear definitions of words such as race, racism, or ethnicity, and secondly to explain the evolution of racism, from scientific racism to colour blind racism through the work of ideologists such as Gobineau and Eduardo Bonilla-Silva. In order to provide a clear understanding of racism and its evolution throughout the centuries, definitions of few essential ideas are to be explained. Biologically speaking, races does not exist. According to Cornell and Hartmann (1998), they have been created through social interactions and does not exist outside of those. Although the notion of race does not have a definition agreed by all, Winant s definition should be accepted by most of us. He described races as being the symbol of socio-political conflicts and interests in reference to different type of human bodies (2000). As Guillaumin said, Races doShow MoreRelatedRacism, Race, And Ethnicity1406 Words   |  6 Pagesthat they were expressing three theories on race and ethnicity: the Human Ecology, Social Darwinist, and Culture of Poverty perspectives were all intermingled in the conversation. Recently, race relations has been a topic for debate in the United States, with many saying that racism is a thing of the past. However, based upon my family’s debate, and the many sources that research the issues, it can be seen that the topic of racism, race, and ethnicity are all still relevant topics in America. MyRead MoreThe Race, Racialization, Ethnicity And Racism1384 Words   |  6 Pagesprepare a Dictionary of Races of Races or People. W.E.B. Du Bois observed in the late 1930s that no scientific definition of race is possible. He said Race is a dynamic and not a static conception, and that typical races are continually changing and developing, amalgamating and differentiating. What Du Bois meant in layman’s term was that it is impossible to characterize people based on measurements. Orser begins his book by talking about Race, Racialization, Ethnicity and Racism. Orser says that itRead MoreThe Difference Between Race And Racism Essay1037 Words   |  5 Pages Understanding the difference between race and racism is a very controversial topic. Even I am trying to understand the difference between the two words. When individuals think about race the first word that comes to mind is racism, I would think its the same, but it’s not. When exploring the web to differentiate the meaning of these two words, one-word that keeps popping up is â€Å"racism†. The words are so similar which makes this topic difficult to write about, but as my English teacher CoarleeRead More Covert Racism in America Essay1109 Words   |  5 PagesCovert Racism in America Racism is still a very current issue in America today. By no means is racism as overt as it was fifty years ago with enforced segregation, but today racism is more covert and often hides behind closed doors to only strike out when least expected. Racism has been deceasing and will continue to be decreased only through education. Hopefully, one day racism will cease to exist. But, that day if possible is many years away. Racism still exists in America today. This isRead MoreThe Oxford Dictionary Defines Racism As â€Å"Prejudice, Discrimination,1133 Words   |  5 PagesOxford Dictionary defines racism as â€Å"Prejudice, discrimination, or antagonism directed against someone of a different race based on the belief that one s own race is superior.† If further defines the same as â€Å"The belief that all members of each race possess characteristics, abilities, or qualities specific to that race, especially so as to distinguish it as inferior or superior to another race or races.† (Oxford Dictionaries | English, 2017).There are different types of racism based on religion, nationalityRead MoreRace And Ethnicity : Race866 Words   |  4 Pages Race† is a complex word that has a variety of definitions, and one of the definitions in the dictionary lists it as a group of people that share a similar lifestyle, culture, tradition, history, etc. In reality, race itself is ambiguous and can be interpreted in many ways. The concept of race is largely complicated, yet it has seen a major impact in American society, sparking major outcries for many years. The textbook, Rethinking the Color Line: Readings in Race and Ethnicity, goes into substantialRead MoreIn what ways does ones race/ethnicity shape ones life-chances in contemporary society?1710 Words   |  7 Pagescome from. What race or ethnic group we belong to determines our life chances in contemporary society. Ethnicity is the cultural background of a group of people who share a belief in common ancestry. According to Max Weber, ethnic groups are formed by colonisation and immigration. Ethnicity is something we all have but in Australia and in many parts of the world, ethnicity is often applied on minority groups to highlight dominant groups of people on the bases of physical appearance, race, origins orRead MoreRacial Profiling : The United States Essay1326 Words   |  6 Pageswhites as they are pre-judged by their color of skin and the history behind it. Racial profiling is not something new to The United States as for years there has been discriminating practices towards minorities by law enforcement because of race, ethnicity, religion, or nationality and allowing white privilege to continue. Prejudice towards minorities strengthens and continues to grow as the victims of it choose to remain silent due to the fear of a retaliation. The United States of DiscriminationRead MoreWhite Supremacy Is Influencing The Young People Of Today988 Words   |  4 Pagessolutions that could help of the abolishment on White Supremacy is Arrest White Supremacist groups, have racism marked as a crime, and educate the population about racism and the harms of White Supremacy. Some opposing arguments are that White Supremacy is not setting a bad example ,It is helping the environment. However, this argument is not true. White Supremacy is a type of racism that can be taken in many ways. For example, (According to Jamie Liu from White Supremacy/Background .org)Read MoreRace, Ethnicity, Art and Film Essay826 Words   |  4 Pagesanalyze race relations, ethnicity and how art and film relates to these social issues in their cultural context. Art and film have played vital roles in advocating for a society free of ethnicity and racism. Using vivid descriptions and evidence of both text and a movie this paper seeks to relate accordingly the concerned issues and factors affecting these social vices. It will demonstrate race and ethnic tendencies in diverse cultural contexts. As a demographic phenomenon, ethnicity is belonging

Taxation Law Peta Investment

Question: Discuss about the Taxation Law for Peta Investment. Answer: 1. Case Study Analysis Peta invested in a housing property two years ago in Kew. The house included two tennis courts at the back and it was not in good condition. Peta bought the house for residing with her family members and she also had the intention to construct three units in the Backyard so that she can sell them and make profit (Barkoczy et al., 2010). She received an offer in this assessment year whereby the neighbourhood Tennis club intends to buy the tennis court if it was converted to working condition. Peta changed her plan to take benefit of the attractive offer. She decided to invest $100,000 to renovate the old tennis court by fencing and resurfacing and convert it into working condition. The property now in good condition was sold for $600,000 to the tennis club. Nature of tax implication for amount received and if it is ordinary income according to s 6-5 According to Income assessment act 1997 s5-6, ordinary income is subject to income assessment for tax purpose based on ordinary concept. There is no standard explanation of ordinary concept and generally all earning considered as income by people and identified as part of income by the law (Barkoczy et al., 2010). The concept of ordinary income is generally by identifying three components namely The income earned from individual endeavour such as remuneration of the taxpayer. It is the wages and salary component of the remuneration. The earning generated from property such as house rent earned, interest and dividend received. The earning made from undertaking business activities such as trading, retail business and farming. The various components explained above is taken into account for income assessment, it is mandatory to find the difference between the component to identify which group of deduction it relate to, for example business activity undertaken by tax payer (Fong, and Pinto, 2006). The case mentioned above exhibit an isolated business activity and it can be related with the first limb of Myers and it explain all business activities undertaken with the purpose of earning profit then the income generated from that business activity will be considered as ordinary income with respect to ITAA s6-5 (Fong, and Pinto, 2006). Nevertheless if it is examined in the light of first limb of Myers it is mandatory that the purpose of earning profit at the time of buying the property required to be matching the approach of making profit from the business activity subsequently. Based on first limb of Myers it is significant that the business activity and the purpose of making profit need to support the deal to consider it to be an ordinary income. In context to the case where Peta has no business activity, it is important that the purpose of making profit must be present during the time the business deal occurred (Henry et al., 2009). As is evident from the case analysis above Peta expressed her intention to make profit when she stated that she plan to construct three units in the backyard where tennis court existed and sell them to earn profit during the purchase of property two years ago. It leads to an argument that with regard to the case there does exist in the purpose of making profit. Nevertheless it is clearly visible from the case analysis that the execution of original plan was done subsequently. With reference to the first limb of Myers it urge for the explanation of the purpose of making profit and its presence in the modified plan which occurre d (Henry et al., 2009). Here there can be a counter argument that the actual purpose of making profit was disposed based on the fact that the new deal offered better scope for Peta to accept the deal at the offered price making it the best offer as evident from the case of Westfield. From the case analysis it was established that the neighbourhood tennis club gave a purchase offer and Peta changed her initial plan based on the offer made. This makes for the argument that the initial purpose of making profit was disposed of. Again there can be an argument presented by the commissioner citing the case of TR92/3 AT (55-58) and it will, be supported by the fact that the income assessment would be applicable on earning made by the tax payer The acquisition of property was done the with purpose of making profit by any approach chosen based in suitability and subsequently profit is made by any approach which was undertaken with the initial purpose of making profit (Fong, 2002). The acquisition of property was undertaken by multi approach and way of making profit and use any of the approach to make profit; or The business deal was considered with the purpose of making profit by certain approach and ultimately another approach used to make the profit. The AAT with reference to the case of 1(1999) 99 ATC 101 and statement related with TR 92/3, lack element of truth and demand revision. This promotes the debate with regard to the opinion of high court in first limb of Myers? In this regard the case 1 of 1999 deal with the purpose of making profit while in the actual situation the making of profit was made from different method. Here the opinion of the court was with respect the taxation was non assessable (Fong, 2002). Further with regard to the case of FCT v Haass (1999) 99 the court expressed the opinion that the earning was assessable by stating the fact that though the profit making approach was not similar to the initial approach of plan. There is also probability that the taxpayer had purpose of making profit by undertaking multi approach and way of making profit and uses any of the approach to make profit. Therefore with regard to the illustration of the income tax assessment act 1997 and the related section along with the reference of first limb of Myers, the earnings of $600,000 is not ordinary income with respect to s6-5 as evident in the above explanation (Nethercott et al., 2010). Further in context to the case of FCT v Haass (1999) 99 it is ordinary income as explained above. 2. Alan takes the employment at ABC Pty Ltd (ABC) with contractual agreement for two years and he negotiated his remuneration that included salary and fringe benefit. The fixed salary amounted to $ 300,000. The other component included $220 every month as mobile phone allowance with GST included and the option of unlimited usage where Alan needs to pay fix monthly sum. He used the phone strictly for work. ABC Pty Ltd (ABC) paid the school fees and it amounted to $ 20,000 annually and it is free of GST (Nethercott et al., 2010). The company further gave the latest mobile phone handset and it amounted to $ 2000 that covered the GST. At the end of the year the company organized for employees and partners a diner at a local Thai restaurant for 20 people and it amounted to $ 6000 along with GST in the account of the company. a) Advising ABC of its FBT consequences and FBT liability Fringe benefits are additional benefit in the remuneration provided to the employee and it attracts tax liability. FBT is calculated on the gross amount of employee benefit provided for the given assessment year. The fringe benefit provided by company is generally non cash in nature. The calculation of tax with respect to fringe benefit is not the same as the calculation of tax for income tax purpose as the former deals with non cash benefit compared to cash benefit in the later. The applicable rate of FBT is 49% with regard to the assessment year of 2015 -16 but it will be reduced to 47% in the next assessment year 2016-2017 based on the TRBL. The remuneration component like salary and wages, superannuation and other benefits are excluded from the FBT liability (Kraal, Yapa, and Harvey, 2008). Further as stated in the FBTAA the benefits like expenses related with relocation, loan benefit, expenses related with work, remote area housing benefit, expenses of car payment with exemption , minor benefits with taxable income under s300 and expenses in work related tools and certain equipments are exempted from FBT. The 13 kinds of benefits with FBT liability as cited by FBTAA and it include Benefits from property Housing benefits Living away from home allowance benefits Car benefits Car parking benefits Board benefits Debts waiver benefits Meal entertainment benefits Airline transport benefits Residual fringe benefits Expense payments benefits Airline transport benefits Tax exempt body entertainment By applying the fringe benefits liability and exemption rules to the remuneration package of Alan in the case analysis above it can be stated that the mobile bill expenses would not be part of FBT taxation as it pertains to the office work. It will be exempted as mentioned under FBTAA exemption list related with FBT liability (Kraal, Yapa, and Harvey, 2008). Likewise mobile handset provided by the company is exempted from the FBT as it relates with expenses in tools and certain equipments under the FBTAA exemption list. Thus both $220 and $2000 pertaining to mobile bill expenses and mobile handset cost respectively will not have any FBT liability. The school fees are the personal expenses supposed to be paid by the employee. As in the case analysis above it is borne by the company it will have FBT liability as mentioned under the 13 benefits of FBT cited by FBTAA under the category of expense payment fringe benefit (Pattenden, and Twite, 2008). Therefore the amount of $20,000 related with school fess and GST free is FBT liable under type of FBTAA. The dinner party provided to the 20 employees and partners in a Thai restaurant at the end of the year by the company, it is liable for FBT as mentioned in the 13 kinds of benefits cited by FBTAA under meal entertainment category (Pattenden, and Twite, 2008). This is based on the assumption that the meal was not provided in the office hours. As such the expense of $6000 will have FBT liability for the company. Calculation of FBT for ABC Pty Ltd (ABC) Expense payment fringe benefit for ABC Pty Ltd (ABC) School fees borne by company as GST free = $ 20,000 FBT tax applicable calculation = $ 20,000 X 1.8868 = $ 37736 FBT liability calculation = $ 37736 X 47% = $ 17736 Meal entertainment benefits for ABC Pty Ltd (ABC) Dinner expense borne by the company = $ 6000 FBT tax applicable calculation = $ 6000 X 1.1 X 2.0802 X 50% = $ 7551 FBT liability calculation = $ 7551 X 47% = $ 3549 Total FBT liability = $ 17736 + $ 3549 = $ 21285 b) If ABC had 5 employees how the answer to A differ The answer to A would differ if there are 5 employees instead of 20 employees as in A. It would be lower payment pertaining to the dinner for ABC Pty Ltd (ABC). Therefore the FBT liability would also reduce in that proportion (Reinhardt, and Steel, 2006). The cost of dinner for 20 people was $ 6000 the cost of dinner for 5 people would be calculated as $ 6000/20 X5 and it works out to $ 1650. Thus the DBT would differ as shown below Cost of dinner = $ 1650 FBT tax applicable calculation = $ 1650 X 1.1 X 2.0802 X 50% = $ 1888 FBT liability calculation = $ 1888 X 47% = $ 887 c) If ABC included clients how the answer to A differ As stated by FBTAA 13 kinds of fringe benefits, the Meal entertainment benefits are restricted to employees and their associates. If the dinner party of the company included the clients then based on FBTAA rule it will be applicable for the employees and clients dinner will not be part of this calculation. Thus FBT liability in this case would remain the same as the clients dinner will not be part of the FBT Calculation (Woellner et al., 2016). Though there will additional expenses for the company it will not constitute the FBT liability related with employees. References Barkoczy, S., Rider, C., Baring, J. and Bellamy, N., 2010. Australian Tax Casebook. CCH Australia Limited. Fong, C. and Pinto, D., 2006. Research Guide to International Tax: An Australian Perspective, A. J. Austl. Tax'n, 9, p.82. Fong, C., 2002. Taxation Scholarship in Australia and New Zealand: A Preliminary View. J. Austl. Tax'n, 5, p.306. Henry, K., Harmer, J., Piggott, J., Ridout, H. and Smith, G., 2009. Australias future tax system. Canberra, Commonwealth Treasury. Kraal, D., Yapa, P.S. and Harvey, D., 2008, May. The impact of Australias Fringe Benefits Tax for cars on petrol consumption and greenhouse emissions. In Australian Tax Forum (Vol. 23, No. 2, pp. 91-223). Nethercott, L., Richardson, G.A. and Devos, K., 2010. Australian Taxation Study Manual: Questions and Suggested Solutions. CCH Australia Limited. Pattenden, K. and Twite, G., 2008. Taxes and dividend policy under alternative tax regimes. Journal of Corporate Finance, 14(1), pp.1-16. Reinhardt, S. and Steel, L., 2006. A brief history of Australia's tax system. Economic Round-up, (Winter 2006), p.1. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016. Oxford University Press.