Tuesday, May 19, 2020

Analysis Of Julius Caesar s The Tale Without Felling A...

â€Å"VENI VIDI VICI,† or, â€Å"I CAME, I SAW, I CONQUERED.† These are probably some of the most ludicrous yet impressive words that can be articulated from the tongue. It is reassuring to note that undoubtedly these were the exact words uttered by Julius Caesar, for they seem to sum him up perfectly. Not only was he successful in conquering the ancient world, but his name resonated through the medieval and modern worlds also, and has not failed to fascinate the one present today. Very few people can read his tale without felling a sense of reverence for the man’s â€Å"brilliance, undeterred will, and extensive achievements concluded with one of the utmost dramatic tragedies of all time† (Grant 5). There are numerous reasons why Caesar’s life, along with the lives of other notable figures of world history, deserves continual study, but what sets him apart from the other great leaders is Caesar’s versatility for he was the most â€Å"outsta ndingly capable over the most extensive of range† (Grant 7). He was a man not just good at his activates, but exceptional at every single one of them including governing, commanding troops, and public specking. His bold solutions to problems of economic debt, the calendar, unemployment and mercy towards Roman rebels have all become legendary. No wonder why his myth and legacy has inspired, in some way or form, every sequential age from him marking the beginning of a new chapter in Roman history in his time, to influencing writing in Shakespeare’s time, and

Saturday, May 16, 2020

The First Christmas Of My Family - 905 Words

December 24th, 2016 was the first Christmas I spent in America with my host family. All kinds of decoration were ready to light up and a variety of gifts were set up under the Christmas tree . My host parents and I were hanging up the Christmas socks at the fireplace. Within the 8 socks this year, there were three of them did not belong to the fireplace anymore. Baddy, Peter, and Jasmine, their socks were hung at the second-floor platform, a place for the dogs that no longer with us. Standing by the entrance door, I looked upward to the third sock with Jasmine’s name on it. With Jasmine’s Christmas sock moving from the fireplace and taking an empty space on the second floor, I realized something was change. It was not only about the dogs but also myself. Looked at the socks, I couldn’t help to recall the memory between Jasmine and I. The first time I met Jasmine was from the pictures my host family sent to me before I came to America. In one of the pictures, there were 2 big dogs chasing each other around in the back yard. One was Jasmine a nine-year-old black lab-mix, the other one was Haley, a 12 years old dalmatian mix with black patterns on the white fur. I worried that if I could get along with the dogs because for the first sixteen years in my life there never was a dog around. In my mind, I stereotyped big dogs as an aggressive and fierce animal. However, once I met them, I started to seem them as the best dogs in the world. Just like any other big dogs, Haley andShow MoreRelatedChristmas, 2009 Essay737 Words   |  3 Pagespatiently for Christmas to arrive because I always thought on Christmas as an occasion when the family gets together. And this past year (2009) was not different from the others; I was very excited waiting for Christmas. Especially, because I was going to spend this holiday in Mexico with my grandma, aunts, uncles and cousins, but all that emotion did not take me to a Christmas full of joy as the past years. Christmas was very important to me because it was Camila’s (my daughter) first time in MexicoRead MoreSummary : Christmas Tree 1171 Words   |  5 Pagessees different symbols when they think of Christmas.(GS1) A Christmas tree is a huge part of Christmas, it is decorated and the presents are set under it for Christmas day.(GS2) Snowflakes are a trail of pureness left by God to notice all the little things. (GS3) Santa is one of the first things that kids today think of when they hear the word Christmas. (Thesis statement) For Christmas there are many different symbols, (I) the Christmas tree is what the family takes part in with their own creativityRead MoreAustralian Christmas: A Holiday Short Story1282 Words   |  5 PagesAustralian Christmas Holiday Short Story When I was little, Id count down the days until Christmas for months beforehand. Each day, Id wake up, and Id tear the front page from my homemade Christmas countdown. The holidays have always been special for my family. Our home has long been the epicenter, just north of the shoreline, a great destination for friends and especially a holiday with family members trekking from all over the country to spend a week with us just in our home near Hyams BeachRead MoreChristmas Tree817 Words   |  4 Pagesanxiously awaited that special time of year when family gets together and everyone seems joyful and serene. As the snow falls lightly on the ground, one can sense a special atmosphere in shops, restaurants, and even on streets. This special holiday is based on a crucial time in religious history. Consequently, our society has passed down traditions to commemorate the Christmas season, a significant religious holiday. Beyond a doubt, my favorite holiday is Christmas. During this festive season, I love theRead MoreA Culture Event I Attended Was A Christmas Holiday Parade894 Words   |  4 Pagesattended was a Christmas Holiday Parade. I choose this event because this holiday can be interpreted in multiple different ways throughout the world. Differing cultures, societies, family traditions, and religion, are all factors on how each person celebrates this particular cultural holiday. Christmas Day is a huge occasion that is acknowledged and honored by many every year. Although it may be interpreted differently, the celebrations and festivities are seen all around the world. Christmas is a yearlyRead MoreChristmas Is A Sacred Festival Of The Christians And A Traditional Holiday For Atheists921 Words   |  4 PagesChristmas rationale Christmas is a sacred festival of the Christians and a traditional holiday for atheists. It is celebrated with great enthusiasm and gaiety all over the world. Students and almost all employees take a Christmas holiday break for two or three weeks. In this essay I will explain my three week schedule in Christmas holiday break from December 14th 2015 to December 31st 2015. I always create a study plan to navigate through my college education in a more organised way and to improveRead MoreThanksgiving Is A Day Of Giving Thanks1203 Words   |  5 Pagestime for family, friends, and great food and let s not forget a break from work. But my overall favorite time of the year is the holiday season, Thanksgiving and Christmas and the family traditions that brings out the holiday spirit. To start with, Thanksgiving is a day of giving thanks. It is not only a time to give thanks on that day, but to be thankful throughout the entire year. Thanksgiving is not just about the turkey and dressing, the honey ham or the pecan pies; it is day for families to gatherRead MoreThe Union Gospel Mission Of Portland1416 Words   |  6 PagesEvery year near the Christmas season there are several places in Portland Oregon asking residents of the city to donate gifts for those in need. There is the KGW toy drive, which is partnered up with Les Schwab Tires and KGW Television and Radio station. Donate a new unwrapped toy at any Les Schwab Tire store in the metropolitan area of Portland. They can also be delivered directly to KGW s station house located at 1501 SW Jefferson St. in Portland. Donations for gifts in Portland can range fromRead MoreComparing Thanksgiving and Christmas Essay555 Words   |  3 PagesThanksgiving and Christmas. This time of the year always is the happiest be cause everything feels so refreshing because I am spending quality time with the people I love most. When it comes to Thanksgiving and Christmas, I always seem to have the most memorable good and bad moments. These holidays have very different meanings but have the same feeling because it symbolizes, good food, good times with family and a whole lot of drama. When I think about Thanksgiving and Christmas, the first thoughtRead MoreI Am Very Thankful For My Pets Essay929 Words   |  4 PagesFamily Connecters I am very thankful for my pets. I have 6 pets altogether. I have two dogs and four fish, my dogs name s are Shelby and Missy and my fish s names are Flipper, Ariel, Pearl, and Pinkie. My dogs stay at my house and my fish stay at my grandparents house. This is the first Christmas and Halloween for my fish. My dog Shelby is nine years old and Missy is six years old. My fish will be four months on the 20th of November. My pets birthdays are, Shelby s is October 8th, Missy s is

Wednesday, May 6, 2020

Piaget And Vygotsky s Cognitive Development Theory

When you think about cognitive development, you cannot help but to think about two specific contributors to this area of study, Jean Piaget and Lev Vygotsky. First, let us discuss what exactly is cognitive development. Cognitive development is the process of how thought is constructed. This includes language learning, problem solving, reasoning, decision-making, as well as any other mental abilities. Cognitive development begins in childhood and continues to develop all the way through adulthood. Piaget and Vygotsky theories on cognitive development are recognized and accepted worldwide. Although they have different opinions about cognitive development they also have some similarities in their theories. Jean Piaget was a psychologist who is best known for his cognitive development theory. According to Piaget’s cognitive development theory, children progress through four distinctive mental development stages. Theses stages are the sensorimotor stage, preoperational stage, concrete operational stage and the formal operational stage. The sensorimotor stage has six sub-stages which ranges from zero to two years old. In this stage, children obtain knowledge from their environment through sensory exploration and manipulating objects. In this stage, Piaget also discussed object permanence. Object permanence is when one understands that objects still existence even when they are not seen; Piaget believed this was a very important milestone in this stage of development. The nextShow MoreRelatedComparing Piaget And Vygotsky s Theory Of Cognitive Development813 Words   |  4 PagesJean Piaget and Lev Vygotsky are considered to be very prominent figures in the area of cognitive develop ment. Both of these men considered themselves a constructivist, which entails a viewpoint that is concerned with the nature of knowledge. In their lifetime, both of them made contributions in the area of education and even after death, their theories still influence teaching methods. The purpose of this paper is to show some similarities as well as differences in the theories of Piaget and VygotskyRead MoreJean Piaget And Vygotsky s Theory On Children s Cognitive Development1507 Words   |  7 Pagespsychologists, Jean Piaget and Lev Vygotsky, have shared their knowledge on children’s cognitive development. Both psychologists had their own vision of what stimulates and helps a child grow. Jean Piaget s theory was shaped through the thinking and understanding of how knowledge is built through a series of four stages; preoperational, sensorimotor, formal operational and concrete operational. He believed that the development was with the child themselves. On the contrary, Lev Vygotsky s theory is shapedRead MorePiaget s Eight Stages Of Development And Vygotsky s Theory On Cognitive Development Essay2193 Words   |  9 Pagesthrough life has helped me to understand that everything that happens is just apart of life. Two theories that I would like to focus on that I believe have had the biggest impact in my life are, Erikson’s eight stages of development and Vygotsky’s theory on cognitive development. Erikson’s theory is based off of 8 stages ranging from ages â€Å"zero† (birth); where we learn to either trust our caregiver(s) or we develop mistrust where we may become suspicious or anxious. Up until death, where we end withRead MoreVygotsky And Piaget s Theory Of Cognitive Development Innate Or Learned?1241 Words   |  5 PagesComparing Vygotsky and Piaget Jayne Enneking Northcentral University Comparing Vygotsky and Piaget Which comes first, the chicken or the egg? Is cognitive development innate or learned? These are two age old questions that have been discusssed extensively. The purpose of this paper is to offer insight into the answer of the latter by briefly comparing and contrasting Lev Vygotsky and Jean Piaget’s cognitive developmental theories. Both psychologists’ theories will be outlined, as will the similaritiesRead MoreOutline the main similarities and differences between Piaget‚Äà ´s and Vygotsky‚Äà ´s explanations for cognitive development in children1702 Words   |  7 Pagesexplanations for cognitive development in children. Piaget and Vygotsky were both, looking into the same period of cognitive development in infants and children and sharing the same basic concerns. Piaget (1896-1980) developing his theory slightly earlier than Vygotsky (1896-1934) who worked to show that there were certain flaws in Piaget s theory of genetic epistemology. Vogotsky and his social-cultural theory of cognitive development might be seen as the Soviet counterpart to Piaget s western individualistRead MoreVygotsky And Vygotsky Theories Of Learning1257 Words   |  6 PagesTheories of learning In this essay, I will compare and contrast jean Piaget and lev Vygotsky theories of learning. First, I will discuss Piaget followed by Vygotsky then I will compare and contrast both theorists. Jean Piaget was a Swiss developmental psychologist and philosopher, he is known for his contribution to a theory of cognitive development. Piaget became interested in the reasons why children gave the wrong answers to questions that required logical thinking. He believed that these incorrectRead MorePiaget vs. Vygotsky1120 Words   |  5 PagesThe theory of cognitive development is defined as the development of the ability to think and reason. There are many theorists who have studied cognitive theories and the most famous is Jean Piaget. Cognitive development covers the physical and emotional stages of a child. The basic premise for cognitive development is to show the different stages of the development of a child so you can understand where the child might be in their development. Understanding cognitive development will betterRead MorePiaget And Vygotsky Theory Of Cognitive Development Essay826 Words   |  4 Pagesconcept of cognitive development and, highlight both Piaget and Vygotsky’s theory as it relates to cognitive development, and the significant differences between them. The term cognitive development refers to the process of growth and change in intellectual, mental abilities such as thinking, reasoning and understanding. It comprises of the acquisition and consolidation of knowledge. Infants draw on social-emotional, language, motor, and perceptual experience and abilities for cognitive developmentRead MoreEducational Methods Influenced By Jean Piaget And Lev Vygotsky800 Words   |  4 Pagesresearch of Jean Piaget and Lev Vygotsky. Both of these men provided influential theories, which had a significant impact on evaluating children’s learning styles and abilities. After years of research and observation, Piaget determined that intellectual development is the result of the interaction of individual and environmental factors. He felt that as a child develops and always interacts with the world around him, knowledge was established. Through his observations of his children, Piaget developedRead MorePiaget Vs Vygotsky : Piaget And Vygotsk y1314 Words   |  6 PagesCompare Two Famous Educators: Piaget vs. Vygotsky Jean Piaget and Lev Vygotsky are often considered the most influential cognitive development and learning psychologists of the 20th century. Their research efforts have inspired numerous interpretations and spawned new outlets of approaching developmental psychology. The following paragraphs will analyze the theories of Piaget of Vygotsky and discuss how their research can be used to advance the use of cognitive development in learning, both traditional

Is Integrity More Than Being Honest - 1002 Words

When I was a freshman in high school, my friends and I were in the lunch line discussing the math test we just had taken. To my surprise, I saw ten dollars on the floor and I picked it up. My friends wanted to spend the money on French fries. I told them no. My friend Amanda said it was her money, it fell out of her pocket. I did not believe her for one second. Earlier that day I overheard her talking about forgetting her lunch money on the dining room table. I saw Mr. Panchal walking past us. I got his attention and called him over. When he came over I explained that I found this money on the floor and it did not belong to us. He smiled and said thank you. A majority of society would have kept the money and used it for themselves. On the other hand, we have another part of society that would be honest to give the money back or leave it where they found it. Integrity is more than being honest; it demonstrates moral traits, such as performing your own kind of integrity and simply doin g the norm in society. By giving the money to a teacher it displayed truthfulness. If I choose not give the money back, I would have thought about it all day and night. I asked myself what if that was someone’s lunch money and they were not able to eat or that was their money for the bus then they would not have gotten home. I personally would experience a guilty conscious about taking the money. The next day I saw Mr. Panchal, he thanked me for being honest and doing the right thing. SinceShow MoreRelatedIntegrity : Integrity And Integrity1488 Words   |  6 PagesWhat is integrity? This is a very complicated question with a million different ways to answers. Integrity is something that a person can possess. It is something that a structure can possess and it is something that a sport can possess among many other things. When someone is asked if they have integrity the person must think about what qualities are associated with integrity. When thinking about the word integrity pertaining to people it has a much different meaning than when it is mentioned pertainingRead MoreEssay The Insufficiency of Honesty621 Words   |  3 PagesStephen L. Carter links integrity and honesty. There are three constraints discussed in this essay. First, integrity does require a degree of moral reflectiveness. Second, Integrity may cause conflict that is must be resolved. It does not necessarily produce or protect interpersonal harmony. Third, a person who has integrity can be trusted. It does not avoid the restructuring of social structures and associations, because it leaves the matter to exercise of interpersonal authority. He states thatRead MoreThe Importance Of Integrity And Self Respect1604 Words   |  7 PagesIntegrity means being true to ourselves and being honest, upright, and honorable in all of our dealings with others. When we are guided by integrity, our thoughts and words are in line with each other; our actions align with our principles, our conduct speaks for us, more eloquently than words ever could. It becomes the basis for both reputation and self-respect. Integrity demands courage but delivers untroubled sleep. Developing integrity requires internal honesty, because we can’t be honest withRead MoreAnalysis Of Eriksson s Article The Ways We Lie 941 Words   |  4 PagesIn Eriksson’s article she shows the reader that lies come in all shapes and sizes. Whether it be a good lie like a white lie or a bad lie like being delusional. She backs up her definitions of lies with examples from her own life to teach you about them. She ends by saying that lies shouldn’t be accepted anymore or we’ll all get so used to it that it’ll become the social norm, she says â€Å"Our acceptance of lies becomes a cultural cancer that eventually shrouds and reorders reality until moral garbageRead MoreEssay on Integrity1425 Words   |  6 Pagesintegrity Danielle Shingleton Exemplification essay 10/3/10 Integrity We are presented with choices every day. Many are easy to make and cause very little stress, but some choices can be extremely difficult and have significant consequences. The difference between making the right choice or the wrong one is often determined be a persons character, which is based upon the qualities of integrity, responsibility, and honesty. Gaining an understanding of these three character traits and how to buildRead MoreCheating: Academic Dishonesty and Honor Code974 Words   |  4 PagesCheating used to be considered an unmentionable sin. However, in this day and age, it has become more common and somewhat of a daily occurrence. Cheating is more widespread today than in the past. According to the article titled Education: The New Morality, cheating has not been an issue of values, but simply one of practicality. This shows that many view cheating as a mere occurrence and something that can often be skipped over. The reason cheating has become such a pervasive mo vement is becauseRead MoreEssay on Cheating966 Words   |  4 PagesCheating Cheating used to be considered an unmentionable sin. However, in this day and age, it has become more common and somewhat of a daily occurrence. Cheating is more widespread today than in the past. According to the article titled Education: The New Morality, cheating has not been an issue of values, but simply one of practicality. This shows that many view cheating as a mere occurrence and something that can often be skipped over. The reason cheating has become such a pervasive movementRead MoreIntegrity : Integrity And Integrity1084 Words   |  5 PagesIntegrity means being true, honest sheer and decent towards the assignment or project. When a person is guided by integrity, his thoughts and sayings are in line with each other; his actions are in line with their principles. His conduct speaks for him, more elegantly than words ever could. Integrity becomes the basis for both reputation and self-respect. An engineer that lacks integrity is worse than one that lacks skills. Integrity is very important in work place. Integrity shows up in many placesRead MoreEssay on honesty and integrity within a1404 Words   |  6 Pages Honesty and Integrity and How it Affects Unit Cohesion Honesty, Integrity, and Trust are all key factors in the cohesion of a unit. Knowing you can trust the other preforming members in your respective unit, builds a good team building environment that leads to the highest quality of success and increase of morale within the unit. Honesty above all is not only expected, but is a standard within the 75th Ranger Regiment, It builds character within an individual soldier, creates and maintainsRead MoreIntegrity And Moral And Ethical Principles926 Words   |  4 PagesIntegrity is a word that has slowly disappeared from not only our workplace but also in society. It seems we are facing a serious lack of integrity in the world. We are instead dominated with words like corruption, greed, embezzlement and headlines of people who have made really bad choices. Every day we all face making decisions that only define who we are but also what we believe in. Many times the choices or decisions we face may seem insignificant but it is important to realize that even

Buying Behavior of Organizations

Question: Discuss about theBuying Behavior of Organizations. Answer: Introduction: Procurement is one of the most important functions of any organization. Traditionally, Procurement involves a lot of manual activity and use of paper however with time, the buying behaviors of the organizations is going under a drastic change and constantly reshaping itself in response to the needs of the Industry. There are lot of trends and buzzwords like Globalization, Total cost of ownership, Collaboration, Digitalization, e-procurement that helped organizations to reinvent their buying department to meet the current challenges (Hoyt, Huq, 2000). With increasing competition due to Globalization and margins under all-time low, high volatility in prices of raw materials and huge lead time as organizations are buying products from different corners of the world, there is huge pressures on management to cut the cost at every front and purchasing department is also not untouched by it. Buying behavior in the organizations are influenced by both internal and external factors. Internal factors like organizations goals, strategy, inventory policy, technology maturity and hedging strategy affect the buying behavior. At the same time, external factors like import and export policy, political environment, social environment, competition, availability of material, lead-time of buying the material, bargaining power over the supplier also affects the buying behavior of the organizations. Some of the latest trends are as follows in analyzing the buying behavior of the organizations: Supplier Collaboration and Early Supplier Involvement (ESI) Supplier collaboration is a new trend in buying industry especially in those cases when purchases are required for particular raw materials at a fixed time on a continuous basis. In such cases, buying team prefers to establish a strategic alliance with the suppliers and share its forecasts with suppliers also. Collaboration reduces transactional costs of placing the orders and inspecting the receipts. Organizations are also saving costs to inspect the incoming raw material by entering the accepted level of quality in agreements (Schoenherr, et. al., 2012). Once alliance is formed, it is win-win situation for both buyer as well as supplier. Both can share their best practices to arrive at a consensus demand. This also helps organizations in reducing the costs and tacking the volatility in a better way. Also, one of the benefits of entering into alliance is that suppliers can be involved in design activities also (Monczka, Handfield, Guinipero, Patterson, 2015). Increased use of Advanced Software like Spend Analysis and Analytics There is an increased use of analytics and advanced software to analyses the trends and thus make appropriate decisions. Spend management software have built in intelligence and can provide Supplier based categorization of spend, detailed analysis like fast moving, slow moving items, inventory turnover ratio for various items and suggests actions after analysis (Bowersox, Closs, Stank, 2000). ABB has implemented Spend management software with the help of SAS Institute (https://www.unspsc.org/) and achieve tremendous benefits. This software is taking input from 5 ERPs, legacy systems and excels files to provide the recommendation. More Focus on Automating the Entire Procure to Pay (P2P) Cycle With the increased use of software and focus on reducing the costs and manual effort, organizations are focusing on making the entire Procure to pay process automated at least for the items that enterprises buys on a regular basis. This happens that daily MRP engine runs which calculates which material is required by when to make the final customer order. For every raw material, there is list of approved supplier list. Appropriate supplier will be picked depending on the other factors, which are controlled by the systems like lead-time etc. and Purchase order will be created. After this, Buyer will have appropriate limits for items that are procured regularly. Once Purchase order is approved, it will be emailed to supplier directly who in turn will send the acknowledgement. Many ERPs like Oracle and SAP are supporting this automated process (Rich, Dibbhem, 2013) and many organizations like Agilent are using it. All this helps enterprises not only in achieving real costs saving in pl acing (https://eprocurement.agilent.com/ ) the order but also in saving the lead time of placing the order. This process manually could have taken 3-4 days can be executed in a moment with automation. Aggressive Key Performance Metrics for Purchasing Department Senior management are closely tracking the procurement dashboard that will report how much money is saved due to change in buying strategy, how much reduction in inventory is achieved without any stock outs, lead time reduction. Purchasing analysts are also measured based on their strategy to save the cost in buying the items having high volatility in prices, hedging strategy, number of times stock out occurs and its impact. More Involvement of End Users Presently, buying team coordinate with end users also so that right product is purchase first time and there will no wastage. For instance, Now Purchasing function plans to buy particular raw material after taking exact specifications and any special requirements of end users in account. All this is possible due to increased communication between purchasing team with end users (Kauppo, JOnes, Ronchi, Raaji, 2013). Earlier, sometimes organizations buys software that claims numerous benefits but end users find it very difficult to use and thus reject it and continue to use legacy and excel systems. All this happens because of communication gap between user and purchasing team but now there is effective coordination to prevent wastage and improve the efficiency. These are the latest trends in procurement. Procurement, which was once seen as a more transactional function is, now became a strategic function in any organization with full support of management as management began to understand the importance of these functions in influencing the supply chain management as a whole. Reference Bowersox, D. J., Closs, D. J., Stank, T. P. (2000). Ten mega-trends that will revolutionize supply chain logistics.Journal of business logistics,21(2), 1. Hoyt, J., Huq, F. (2000). From arms-length to collaborative relationships in the supply chain: An evolutionary process.International Journal of Physical Distribution Logistics Management,30(9), 750-764. Kauppi, K., Brandon-Jones, A., Ronchi, S., van Raaij, E. M. (2013). Tools without skills: Exploring the moderating effect of absorptive capacity on the relationship between e-purchasing tools and category performance.International Journal of Operations Production Management,33(7), 828-857. Monczka, R. M., Handfield, R. B., Giunipero, L. C., Patterson, J. L. (2015).Purchasing and supply chain management. Cengage Learning. Rich, D., Dibbern, J. (2013). A team-oriented investigation of ERP post-implementation integration projects: how cross-functional collaboration influences ERP benefits. InInnovation and Future of Enterprise Information Systems(pp. 115-127). Springer Berlin Heidelberg. Schoenherr, T., Modi, S. B., Benton, W. C., Carter, C. R., Choi, T. Y., Larson, P. D., ... Wagner, S. M. (2012). Research opportunities in purchasing and supply management.International Journal of Production Research,50(16), 4556-4579.

Tuesday, May 5, 2020

Benefits Are Actually Levied On The Particular Cars â€Free Samples

Question: Discuss About The Benefits Are Actually Levied On The Particular Cars? Answer: Introducation According to the definition that has been stated under the Taxation ruling of MT 2027 any form of private use that an employee makes under sub-section 136 (1) that is does not leads in the generation of the taxable income then such kind of use is viewed as private use (Blakelock King 2017). In addition to this, sub-section 136 (1) an explanation concerning the business journey that is made by an employee is accounted under the operating cost method for determining the business travel of the car made is necessarily required to be incorporated under the log book method. The log method is primarily used to determine the amount of business kilometres travelled by the car and thereby accounting the private kilometre as well for implementing the method of operating cost (Cao et al., 2015). From the following case study, it is evidently understood that a total of 50,000 kilometres was travelled by Charlie that formed the part of work. At the time of arriving at the fringe benefit value of the car that was used by Charlie it is vital to take into the considerations the operational method of costing in conformity with the sub-section 136 (1) of the Miscellaneous Taxatin. Benefits Actually Levied Particular Cars The determination of the fringe benefits of those cars which Charlie used requires the valuation which needs to be used in obedience with the sub-section 136 (1) of the Miscellaneous Taxation Rulings of 2027 (Christie 2015). According to the paragraph 3 of the Miscellaneous Taxation Ruling it is clear that the occupational functions of the particular cars have to be encompassed in the log book or any particular type of file due to the business kilometres that have been travelled according to the operating cost method. Based on the taxation rulings of MT 2027 with reference to sub-section 136 (1) a specific kind of use made by the employees that is not completely related to the procedure of production of taxable income can be thought of as individual use (Fleurbaey Maniquet 2015). According to the case study it is evident that the car which was used by Charlie was due to work purposes for a distance of about 50 kilometres (Bickley, 2012). The use of the car by Charlie shows that the business is representative of the use of the business in connection to the employees income, which is taxable. As a result, this is bound to lead to the levy of the FBT. The use of the car by Charlie was during his time as an worker of Homes Pty Ltd. This use was also due to the business purposes. This is evident from the case study provided (McLachlan, 2013). An important question surrounding the case study is the determination of both the private and the business use of the car. Hence, whether the car that was used by the employee was primarily engaged in the process of generating the taxable income of the employee. The sub section 136 (1) clearly states that the utilisation of the cars by the employees which are provided by the employer and used throughout the duration of the occupation can be considered as business use for the FBT (Fry, 2017). This is only in cases, which are related to the activities of employment. Thus, it can be said that the levying of those taxes are applicable (Kaldor, 2014). Moreover, it further follows that the use made of car made by the employee that provided the car for the business that was executed by the employee or during the course of the employment might be regarded as the business use of the car for the purpose of fringe benefit tax. In addition to this, use of car made the employee in the due phase o f business that was executed by the employee might identically be viewed as the business use of the car. The prevalent situation of Charlie and Homes states that Charlie use the car in discharge of his employment activities Homes and gave him the car with the purpose of executing the business activities of his employment. It can be stated that the car used by Charlie would be treated as the business use since it was engaged in the production of chargeable revenue of the employee and this will lead to Fringe Benefit Tax. The test that is used in the determination of the business use of the car as well as the private use for the purpose of FBT is very much identical to that has been defined in ascertaining the expenses incurred are allowable as deductions under section section 51 of the Income Tax Assessment Act 1997 (Gordon Keuschnigg 2017). Several such expenditure incurred by Charlie in the present study can be regarded for income tax deductions. In determining the deductibility of the expenditure incurred by Charlie, it is vital to distinguish the expenditure for both private and business purpose. The amount of expenses that is incurred by Charlie in the present scenario can be considered for claiming income tax deduction. In the determination of whether the car expenses are acceptable to be subtracted under the section 51 of the ITAA 1997, there are convinced facts that have been gained from the particular case study, which can be considered as permissible deductions for the Income tax purposes (Ismer Jescheck, 2017). In respect of the contemporary circumstance of Charlie and Homes, the guiding principles of Miscellaneous Taxation Rulings of 2027 evidently puts forward the principles associated for the purpose of income tax (Kabinga 2015). It can be stated that the ruling is consistently in conformity with the necessary obligations of Sub-division F of Division 3 of the Income Tax Assessment Act 1997 for determining the expenditure on car by Charlie and Homes are considered for income tax deductions (Lang, 2014). Traveling to workplace is basically considered as a pre-requisite linked to the assembly of the reckonable income during the time of definite earning of the income. Depending on the Lunney and Hayley v FCT (1958) the debated viewpoint in the particular case confirmed the situations, which were related to the travel from an individuals home to the regular place of his service will be measured as a private form of travel only (McDaniel 2017). In the Charlie and Homes Case Study scenario, the expenses incurred can be thought of as allowable deductions that comply with the Sub-division F of Division 3stated in Miscellaneous Taxation Rulings of 2027, which are related to the issues of income tax (Barkoczy, 2016). As a consequence, it can be stated that the distance in kilometres which were essentially journeyed by Charlie, would be considered to be strictly private. Charlie also could not alter the outcomes of these operations in any way owing to the use of the car. The incurred cost by the barrister, during the time of travel amid his residence to the place of his work would be thought of as an expense according to the Newsom v Robertson (1952). The travel in which Charlie was indulged would be thought of as travel related in discharge of the employment activities. This is due to the fact that travel comprised the chief part of the individuals service and this is clear from the Simon in Taylor v Provan (1975). It is evident that the use of the car by Charlie was partly for the personal use and partially for the purpose of employment (Bickley, 2012). The travel to ones place of residence by any employee concerned might be considered as a business travel simply because the employment nature is nomadic (Saad, 2014). Apart from this, the obligations of employment of Charlie needed him to perform the necessary responsibilities of service in those areas of work, which were of multiple numbers. It is not improbable for Charlie relating to the entitlement of tax deductions concerned to work and concerned to the expense of petrol as well as the repairs as it was used in the attainment of the assessable income based on the FBT Act 1986 (Kaldor 2014). A car parking Fringe benefit may originate given the fact that the company offers the facilities of car parking to the worker and the below listed standards are met: The prescribed limit of time relating to the parking of car is no more further than four hours The employee has the entire control over the hiring of the car The car has been generally provided to the employee for the purpose of discharging the employment duties A business related car parking space is prevalent which charges a convinced sum of levies for parking car for the entire day inside the range of one kilometre. The employee makes the use of the car at least for period of one day with the objective of travelling either from the place of work to the place of home. The provided case study evidently shows that the car was parked by Charlie in his garage, which was controlled by him. The car was basically parked by him in a safe place for which he was paid $200 every week. The car was utilised by Charlie with the objective of travelling between his home and the place of his employment on a regular basis. It can be said this can lead to fringe benefits for Charlie and Homes can be entitled to claim the permissible income deductions for the charges of parking. This can be claimed on behalf of the employee on the other hand. As defined under the Fringe Benefit Tax Act 1986, provision relating to the entertainment consists of the entertainment in the form of drink or recreation, travelling or accommodation having an association with entertainment (McLachlan, 2013). From the following case study of Charlie it can be stated that the Charlie suffered a minor accidents and this prevented him using the vehicle for a time of two weeks. The incident unfortunately occurred before the wedding of Charlie and as a result of this Shine Homes decided to hire a car for that period and so that Charlie can go for his honeymoon. Additionally, the accommodation cost of Charlie was paid by Shine Homes. The discussed instances are in conformity with the provision of the Fringe Benefit Tax Act 1986 and this will results in tax liability for Shine Homes. According to the provision of the Fringe Benefit Tax Act 1986 a tax liability will occur for providing an employee with a holiday or a weekend trip (Miller Oats 2016). In compliance with the current situation of Charlie, it is found that Shine Homes paid the cost accommodation and Charlie on the other hand cannot claim for deductions. However, Shine Homes will entitlement for claiming deductions. On the contrary, Charlie under such circumstances would be required to declare such kind of allowance in his taxable return in the form of income. The taxation rulings of TR 94/25 is applied on the employers and they are liable to be taxed in conformity with the section 5 of the Fringe Benefit Tax Act 1986. It is quite evident that the cost of accommodations is paid by Shine Homes. This was only claimed as allowable deductions. The case study helps in inferring the fact that the Shine Homes Pty Ltd incurred a fringe benefit expense for Charlie bearing the cost of honeymoon accommodations and according to the Fringe Benefit Tax Act 1986, resulted in the tax liability. However, Charlie shall be under the obligation of declaration of the nature of these types of grant in the income tax returns. The Subsection 51 (1) of the ITAA 1936 is implemented to entitlement of benefit for the taxpayers who are basically employees (Saad, 2014). The liability related to the FBT for the Shine Homes can be considered in the regulation of the Commonwealth. The FBT includes that sum of value, which is allocated to the numerous FBTs in the ordinary case. This is in compliance with the Tubemakers of Australia Ltd v. FC of T. Charlie is provided with these by the Shine Homes. The expenses, which Shine Homes incurred in deriving the taxable revenue, would be viewed as a deductable expense. This is based on the subsection 51 (1) of the ITAA 1997. From the given situation it can be evidently put forward that numerous expenses were occurred by Shine Homes. The spendings were related to honeymoon accommodation, car hire cost, parking fees and these expenditure are incurred with the objective of gaining and producing the taxable income. In conformity with the subsection 51 (1) of the ITAA 1997 the expenditure incurred by Shine Homes would be considered as allowable deductions for the income tax purpose. The reason behind claiming allowable expenditure is that the expenses were incurred in gaining or deriving the taxable income and were incurred in the process of carrying of a business activities of the taxpayers. Conclusion: On arriving at the conclusion it can be stated from the current case study that expenses related to fringe benefit will be considered for taxation purpose under the provision of FBT Act 1986. The study on arriving at the conclusion has taken account of the relevant legislation and laws to determine the fringe benefit. In the form of a final statement it can be said that the expenditures related to the fringe benefits will be kept in mind for the purposes related to tax according to the FBT Act 1986. The car which Charlie used, is to be regarded as the business utility useful for the gain in income of taxable nature which actually attracts the FBT. References: Bankman, J., Shaviro, D. N., Stark, K. J., Kleinbard, E. D. (2017).Federal Income Taxation. Wolters Kluwer Law Business. Barkoczy, S. (2016). Foundations of Taxation Law 2016.OUP Catalogue. Bickley, J. M. (2012). Employee stock options: tax treatment and tax issues. Blakelock, S., King, P. (2017). 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