Analysis Of The Book Opening Skinner s Box - 965 Words

Lauren Slater is the author of the 2004 book called â€Å"Opening Skinner’s Box†. In this book, Slater writes about ten important psychological studies of the 20th century and she describes the personalities of the famous researchers who conducted the experiments. The book is written in story form with the author recreating the experiments in her own way. Slater uses the experiments to get the reader thinking about important concepts such as free will, authoritarianism, conformity, and morality. She writes about controversies that surround the researchers and she also tries to track down the actual researcher or other people who can help provide more information. In the first chapter of the book, Slater writes about the work of B.F. Skinner, who is known for his contribution to behavioral psychology, specifically the concept of operant conditioning. In this paper, I will summarize some of the major points from this chapter, titled â€Å"Opening Skinner’s Boxâ₠¬  and I will also offer a critical analysis of the chapter. Slater describes how Skinner expanded on Pavlov’s findings about classical conditioning, which showed how a reflex could be conditioned to happen in response to a different stimulus (Slater 10). Skinner felt that it wasn’t just reflexes that could be conditioned but other behaviors as well. He studied animal’s behaviors after they were given a reward or consequence. His famous box studies involved him training rats to be rewarded with food in fixed-ratio schedules,Show MoreRelatedFour Main Perspectives in Psychology2425 Words   |  10 Pagesregardless of his talents, penchants, tendencies, abilities, vocations and the race of his ancestors†. (Watson, 1924, p. 104) Skinner believed that the best way to understand behaviour is to look at the causes of an action and its consequences. This is called operant conditioning which is based on the work of Thorndike (1905) who suggested the ‘Law of Effect’ theory. Skinner introduced ‘Law of Effect Reinforcement’, suggesting behaviour which is reinforced tends to be repeated. Essentially it is aboutRead MoreCognitive psychology  . Essay5542 Words   |  23 Pagesdeclined in the first half of the 20th century with the rise of â€Å"behaviorism –- the study of laws relating observable behavior to objective, observable stimulus conditions without any recourse to internal mental processes (Watson, 1913; Boring, 1950; Skinner, 1950). It was this last requirement, fundamental to cognitive psychology, that was one of behaviorisms undoings. For example, lack of understanding of the internal mental processes led to no distinction between  memory  and performance and failedR ead MoreStandard Costing Procedure and Cost Variance Analysis of Glaxosmithkline Bangladesh Ltd13705 Words   |  55 PagesInternship Report On Standard Costing Procedure Cost Variance Analysis: A Study on GlaxoSmithKline Bd. Ltd. Submitted To Mr. Syed Manzur Quader Lecturer Independent University, Bangladesh Chittagong Submitted By TASBEER AKTAR ABEER ID#0311022 Independent University, Bangladesh Date of Submission: 10th September, 2007 Letter of Transmittal Monday, September 10, 2007 To Mr. Syed Manzur Quader Lecturer, Independent University, Bangladesh Chittagong Sub: Submission of Internship Report.Read MoreMarketing Mistakes and Successes175322 Words   |  702 PagesEDITOR George Hoffman Lise Johnson Carissa Doshi Dorothy Sinclair Matt Winslow Amy Scholz Carly DeCandia Alana Filipovich Jeof Vita Arthur Medina Allison Morris This book was set in 10/12 New Caledonia by Aptara ®, Inc. and printed and bound by Courier/Westford. The cover was printed by Courier/Westford. This book is printed on acid-free paper. Copyright  © 2009, 2006, 2004, 2001, 1998, 1995, 1992, 1989, 1986, 1981, 1976 John Wiley Sons, Inc. All rights reserved. No part of this publicationRead MoreThe Impact Of Managerial Styles On Organizational Effectiveness9615 Words   |  39 PagesTask 1 1. An evaluation on leadership theories 2. An evaluation of the impact of managerial styles on organizational effectiveness 3. An analysis of how motivational theory can inform employee motivation 4. An analysis of theories relating to work relationships and interaction Report Evaluation of leadership theories There are various theories of leadership and they each carry their own values for decades now. To become a successful leader one must not only understand but learn to followRead MoreEssay on Silent Spring - Rachel Carson30092 Words   |  121 Pagesplease visit: http://www.bookrags.com/studyguide-silentspring/ Copyright Information  ©2000-2007 BookRags, Inc. ALL RIGHTS RESERVED. The following sections of this BookRags Premium Study Guide is offprint from Gales For Students Series: Presenting Analysis, Context, and Criticism on Commonly Studied Works: Introduction, Author Biography, Plot Summary, Characters, Themes, Style, Historical Context, Critical Overview, Criticism and Critical Essays, Media Adaptations, Topics for Further Study, CompareRead MoreQuality Improvement328284 Words   |  1314 PagesServices: Aptara, Inc. This book was typeset in 10/12 Times by Aptara, Inc., and printed and bound by R. R. Donnelley (Jefferson City). The cover was printed by R. R. Donnelley (Jefferson City). The paper in this book was manufactured by a mill whose forest management programs include sustained yield harvesting of its timberlands. Sustained yield harvesting principles ensure that the number of trees cut each year does not exceed the amount of new growth. This book is printed on acid-free paperRead MoreHow Is Performance Management Linked to Organizational Strategy Execution and Performance? a Case Study of Two Organizations of Different Scale in Asia24639 Words   |  99 Pages.............................................................. 23 3.3. Research Strategy .................................................................................................................................................... 24 3.4. Analysis Method ........................................................................ ............................................................................... 25 3.5 Limitations ...................................................................Read MoreStarbucks Annual Report 200846643 Words   |  187 Pagesconsumer purchasing behavior in a signiï ¬ cant way. We did all of this not just because it’s the right thing to do, but because it’s good business. Our stores, the iconic third place for meeting friends and family, enjoying a quiet moment alone with a book or simply ï ¬ nding a familiar place in a strange city, were also a focus this year, but in a different way. We have taken a more disciplined approach to managing our existing portfolio, and we committed to closing approximately 600 underperforming company-operatedRead MoreStrategic Marketing Management337596 Words   |  1351 PagesStrategic Marketing Management Dedication This book is dedicated to the authors’ wives – Gillian and Rosie – and to Ben Gilligan for their support while it was being written. Acknowledgements Our thanks go to Janice Nunn for all the effort that she put in to the preparation of the manuscript. Strategic Marketing Management Planning, implementation and control Third edition Richard M.S. Wilson Emeritus Professor of Business Administration The Business School Loughborough University

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Soccer Is Life - Free Essay Example

Sample details Pages: 3 Words: 1026 Downloads: 4 Date added: 2019/04/04 Category Sports Essay Level High school Tags: Soccer Essay Did you like this example? I understand that soccer isnt everyones favorite sport but for me its my favorite sport due to its fast paced and the passion the players put in the field. I was interested on soccer since I was a little kid due that it was easy to understand and mostly everyone in my family is a soccer fan. As the result of me becoming interested on soccer I started to play soccer when I was around five years old. Don’t waste time! Our writers will create an original "Soccer Is Life" essay for you Create order As the years past I would become more passionate for soccer do to the time and effort I would put to become a better player. I remember as a kid I was part of several soccer teams. I would have soccer practices Mondays and Wednesdays which I was always eager and excited to get out there and improve my skills. The big days where Saturdays because we had our soccer matches. Playing soccer was really exciting and relaxing but the bond I made with my teammates is unforgettable. We would travel together for our matches and be there for each other. We were all united like a family due to our passion for soccer. Soccer isnt only a great sport but it makes you create bonds with others. However, soccer is a well-known sport but it struggles to be popular as the others sports in the United States. In the article Why soccer is the best sport in the world by Blake Lovell shares his opinion on why soccer is the best sport in the world. The article focuses on the authors opinion and the evidence he shares. The author argues that soccer is the best sport in the world due to its simplicity and the popularity of soccer has grown over the years. Lovell believes that soccer will be the sport of the future due to its popularity in the United States. Lovell presents statistics to prove his points in order to persuade his readers. In my opinion the article was good but it didnt fully convinced me why soccer is the best sport. The author did some things I liked and some things I didnt like. First, I liked how the author shares anecdotes about his childhood when he used to play soccer. This makes him connect with his readers. The anecdotes the author shares really connects to the reader if the reader plays a sport in general. In addition, I liked the structure of the author because we would reflect on his own experiences, then bring up his point or argument and finally he would introduce his evidence. However, I feel that Lovell needed more persuasion in his article. If Lovell would of use more evidence with reasoning or stronger evidence in his article he would of persuaded his audience believing that soccer is actually the best sport. Finally, another thing this article is missing is that Lovell doesnt share any important facts or background information about soccer. Lovell does many great things in his article to get his opinion out. I agree with the opinions Lovell shares about soccer because he includes his own perspective. One good strength the article has is the rebuttal Lovell uses. Lovell shares a rebuttal someone may have on why soccer isnt that popular .While soccer has experienced incredible growth and popularity over the past 20 years, it is still struggling to surpass the long-held favorites in the crowded U.S. sports landscape (paragraph 8). I agree with this rebuttal because I do feel soccer isnt that popular in the United States do to other great sports like football, basketball, and baseball here in the United States. Do to other sports popularity in the United States its hard for soccer to standout. Then Lovell uses evidence to refute that rebuttal. While the criticism of soccer may give one the idea that the sport isnt making any headway in the states, a 2018 Gallup report suggests otherwise 11 percent of adults aged 18 to 34 named soccer as their favorite, which tied basketball for second in that same demographic(Paragraph 10). The evidence Lovell uses is great because it shows that soccer is starting to grow its popularity in the united states. I liked the evidence Lovell uses because he uses statistics to refute the rebuttal which makes his argument stronger. In addition, Lovell shares some ideas that I agree with and find very interesting. One idea Lovell shares is that he compares soccer to a piece of art. Like a fine work of art, the skills, the tactics, and the nature of the game itself are indeed beautiful(Paragraph 14). I agree with his point of view because I also believe that. Its amazing to see players use their skills to avoid defenders and see players work as teams to become better than others. Even though I like some things Lovell did in his article however, I feel he had some weaknesses. The first weakness I notice in Lovell article is that he doesnt include background information about soccer in his article. I found that odd because he shouldve include some background information to introduce the topic and to share some important information about soccer. Additionally, the evidence Lovell shares I found the evidence repetitive because both share statistics about the popularity of soccer over the years. According to U.S. Youth Soccer annual registration data, there were 1.6 million children registered to play in 1990. Ten years later, that number nearly doubled to over 3 million kids enrolled in the sport(paragraph 5). I found this evidence similar to other evidence Lovell uses because they focus on one thing which is popularity. Another weakness I notice in Lovell article is that he isnt that persuasive in his article. I feel he isnt that persuasive in his article because he is to focus to get his opinions across. If he wanted to be more persuasive in his article he can introduce more evidence that connect to his opinions. In conclusion, the article was good but it just needed more evidence to make the authors argument stronger and more convincing on why soccer is the best sport in the world. Lovell presented good points which help get his opinion cross the readers.

Applications Of The Scientific Method - 990 Words

Applications of the Scientific Method The scientific method can be used to help an individual or groups logically or reasonably come to a conclusion concerning a specific subject or topic. The scientific method is used by many people such as scientists, historians, investigators, doctors, engineers, students, as well as anyone else who wants to rationally solve a problem. The scientific method will not be able to answer every single question or solve every problem that someone might have, but it has been proven to be very useful in countless situations. â€Å"Science is a systematic and logical approach to discovering how things in the universe work.† (Bradford, 2015) The scientific method can be divided into two different methods. The steps are similar to those that would be used in objective reasoning. One method is basically investigational and uses numerical data and graphs to come to a conclusion. The other method is descriptive and uses the material that was collected from questioning and using visual observation. The scientific method is a very useful method of problem solving that can be used in any aspect of life. The scientific method consists of five steps: Observe, Question, Predict, Test Predictions, and Draw a Conclusion. The scientific method starts when you ask a question about something that you have observed. The questions are: How, What, When, Who, Which, Why, or Where? A hypothesis is formed in order to answer the question. â€Å"A hypothesis is an educated guessShow MoreRelatedSci 110 Assignment 1 Applic ations of the Scientific Method1280 Words   |  6 PagesSCI 110 Assignment 1 Applications of the Scientific Method Click Link Below To Buy: http://hwcampus.com/shop/sci-110-assignment-1-applications-scientific-method/ The scientific method is a body of techniques for investigating phenomena, acquiring new knowledge, or correcting and integrating previous knowledge. The scientific inquiry is a way to investigate things and purpose explanation for their observations. Data is gathered, hypothesis suggested, and observations recorded. SeveralRead MoreHow Reiki Is Considered As A Form Of Healing Essay1475 Words   |  6 Pageswhich is considered as a form of healing. To begin, it provides a definition and highlights reiki’s application in mainstream medicine. This forms scientific assumptions of the use of the scientific method. This highlights credibility, methodology and reliability as a precursor of application to public health. As a result, it firstly demonstrates credibility through the process of gathering scientific facts from reliable sources. Journals are found using the British Psychological Society (BPS) andRead MoreStatistics and Psychology1051 Words   |  5 PagesStatistics and Psychology Paper There are numerous applications of statistical reasoning and research methods in the field of psychology. From simple aspects of reading and interpreting psychology articles, to completing personal research, statistics is a necessary concept to understand. The scientific method is essential to research, and many of the concepts cross the lines into statistics. It is also imperative for us to compare and contrast the characteristics of primary and secondary dataRead MoreKnowledge Is A Complex, Time Consuming Process1371 Words   |  6 Pagesincorporating the responses from external resources, and by undergoing the necessary modifications and improvements in itself. A person’s knowledge both influences and is influenced by other people’s knowledge. Knowledge also grows in relation to applications and practices, by reflecting upon them, by determining the nature of actions, and by being modified by new knowledge and experiences arising from such actions. With reference to the title, the validity of its claim depends on how one defines valueRead MoreMathematics And The Scientific Method939 Words   |  4 Pagesrespect to knowledge because they both depend upon logical reasoning and the ability to make rational decisions. Science is important in the world because it is based on experiments. The experiments follow a strict procedure called the scientific method. â€Å"The scientific method is a tool that helps scientists—and the rest of us—solve problems and determine answers to questions in a logical format. It provides step-by-step, general directions to help us work through problems† (12). Math is imperative in theRead MoreFundamentals of Research Methodology1135 Words   |  5 Pagesproduce an outcome. This is a time-consuming process but without it there would be many of unanswered questions. Psychology and research is explored in further detail, explanation of the scientific method, and the differences betwe en qualitative and quantitative data, and conclude with the process of scientific theory construction and testing. Science of Psychology Psychology is the study of the behavior and its mental functions. The internal and external variables play a part in the behaviorRead MoreMathematics And The Scientific Method920 Words   |  4 Pagesrespect to knowledge because they both depend upon logical reasoning and the ability to make rational decisions. Science is important in the world because it is based on experiments. The experiments follow a strict procedure called the scientific method. â€Å"The scientific method is a tool that helps scientists—and the rest of us—solve problems and determine answers to questions in a logical format. It provides step-by-step, general directions to help us work through problems† (12). Math is imperative in theRead MoreScientific Management: Taylor and the Gilbreths1254 Words   |  6 PagesScientific Management: Taylor and the Gilbreths Scientific management focuses on improving efficiency and output through scientific studies of workers processes. 1. fig. 1 Frederick Winslow Taylor Frederick Winslow Taylor is considered the creator of scientific management. * Scientific management, or Taylorism, is a management theory that analyzes work flows to improve economic efficiency, especially labor productivity. This management theory,  developed by Frederick Winslow TaylorRead MoreCase Law and Forensic Science1725 Words   |  7 PagesPharmaceuticals in 1993. The Daubert Standard would come to replace the Frye Standard in federal court. Although state would not be held by that standard they would follow suit by looking toward federal case law in decisions involving expert testimony. â€Å"If scientific or technical knowledge will assist the trier of fact to understand the evidence or determine a fact, a witness qualified as an expert by knowledge, skill, experience, training or education, may testify thereto in the form of an opinion (A. MaskinRead MoreScience Is The Pursuit And Application Of Knowledge Essay1158 Words   |  5 Pagesdifferent methodology and ideology yet work together. Educators and researchers use crossed disciplina ry approaches to satisfy the needs of our societal demands in this new and upcoming culture. According to the dictionary Science is the pursuit and application of knowledge and understanding of the natural and social world following a systematic methodology based on evidence. Science has been defined in many ways, and its meaning has changed with time. In its most fundamental sense, modern science is

Sports Nutrition And Exercise Physiology - 1638 Words

ABSTRACT Sports nutrition combines the sciences of nutrition and exercise physiology. It is a specialization within the field of nutrition that partners closely with the study of human body and exercise science. With so much emphasis placed on sports nowadays, there has been a dramatic increase in the research and development of the perfect nutrition plan a sportsperson may need. It is a well- documented fact that nutrition is fundamental to the athletic performance of a professional athlete. Today the world of sports is much more competitive than the earlier days. In a bid to beat the competition, athletes need to stay fit and healthy at all times. Having a prescribed nutrition can help a sportsperson achieve his/her goals more easily.†¦show more content†¦The food that provides the athletes and even us for that matter the energy are mainly Carbohydrates, Proteins, and Fats. ESSENTIAL COMPONENTS OF A HEALTHY DIET Carbohydrate in the form of glucose is the main ingredient that provides the energy and fuel during exercise. Glucose is stored in the muscles as glycogen which is used as the body exercises to refuel. Muscles are the storage areas for the glycogen and these need to be continually refilled as we use energy. Adequate carbohydrate is necessary for the body during exercise as an insufficient amount may lead to fatigue of the muscles. Some foods that contain a rich amount of carbohydrate are pasta, rice, bread, fruits and vegetables. Proteins are the building blocks of muscles and are one of the most essential part of an athlete’s diet. After exercise and training, proteins help to rebuild and repair the muscle damage and replenish it. Chicken, lamb, beef and many meats are very rich in protein and should form an important source of protein in the daily diet. Nowadays, the most common form of protein intake is fulfilled by the numerous protein supplements in the form of shakes, tablets and bars that have flooded the market. According to research, these supplements help to enhance performance and build muscle fast and help in faster recovery processes. There is a wide variety of protein supplements in the market and one should be careful while selecting what

â€ÅGender Issues is interdisci... free essay sample

Gender Issues is interdisciplinary and cross-national in scope, focusing on gender and gender equity. The gender issue is something that has been around forever. Men and women have never been equal and are never going to be equal. Society looks at men to be considered superior to women. Society suggested men are above women. The gender issue is something that nobody has control over. As women there so much, you not supposed to do because of gender roles. In this essay, the main topic of it is gender issues. In The yellow wallpaper novel, written by Charlotte Gilman, while she is battling Postpartum. Postpartum is a type of depression that may occur after giving birth. according to Elizabeths article, she stated, The Yellow Wallpaper, a tale of one womans descent into madness, is Charlotte Perkins Gilmans response to the male-run medical establishment and the patriarchal structure of the nineteenth-century household. This quote is used for the article because it is an overview of the whole theme of the story, it gives more information about gender roles in the story. During that time the story was composed women are expected to stay home, cook, and take care of the children. men were expected to provide for the family. the yellow wallpaper defines gender issues in so many ways. controlling, dependence and womens role in marriage were the main gender issues in the story. The yellow wallpaper is a short autobiographical story that is written by a feminist Charlotte Gilman in the late 1800s. The narrator suffered from postpartum depression after she gave birth to her child. The narrator is married to John, a physician. Her husband is a successful doctor, on the other hand, she is not able to satisfy her obligations as a woman. The husband rented a house for the narrator, away from everybody he demanded her to rest and not do anything. When they arrived at the place the narrator was tried telling her husband she does not feel comfortable being there, something is strange about the place and the vibe is off. Of course, the husband brushes her off, dont take her serious like always. In the story, Charlotte states John does not know how much I really suffer. He knows there is no reason to suffer, and that satisfies him this quote is important because it demonstrates how the narrator is feeling. Throughout the story, John tells the narrator, her depression is not serious she just need to rest. In the story her husband John is very controlling over her, she is not allowed to do many things because John does not approve. The narrator has no choice but to listen to her husband, not only he is her partner he also her doctor. Charlotte defined gender issues very well in this essay all throughout the essay her husband controlled everything that is going on. What her husband was doing is completely normal at the time the story composed, it is ok for women to let their husbands control their lives. The women do not really have a say when it comes to certain things. Even to this day, people get intimidated when they see a woman have it all, do not need a man to provide for them. Society expected women to live in their expectations, women are supposed to let a man take care of them, sit around the house just clean, cook etc. The narrator was not even allowed to do any of those things, all her husband wants from her is to sleep all day. The narrator is a writer, her husband finds out she been writing, he told her she needed to stop writing because it was not a good idea for her to be writing, once again controlling her life.Furthermore, dependences play a major role in the essay. The narrator is depending on her husband for everything. John is a doctor, he is the provider for the family. She is not allowed to leave the house at any cause. Jane, the narrator is stuck inside of a room with yellow wallpaper where she just stares at the wall all day. Charlotte mentions in the story he takes all care from me, and so I feel basely ungrateful not to value it more. She feels like just because he takes her of her, she needs to be grateful. The pressure society put on women to let their men take care of them. This quote is important because it shows how the narrator is thinking and how she feels about the situation. The narrator feels like she is useless, feeling like she is in prison. Her husband wants her to feel like she needs him, he takes all responsibilities from her. Jane asks her husband to fix the wallpaper, but he refuses to do it.The author also defines Womens role in marriage in the story. According to society womens role in a marriage are taken care of the house. In the story, the narrator feels like as a wife she really did not have a role in her marriage. Everything was run by her husband, she does not have a say when it comes to anything in her household. Her husband runs her life, her husband treats her like she is a kid. Men sometimes use womens emotions of guilt them being submissive to them in their marriage. During that time women do not hold the same power as men. Women are supposed to be weak and inferior to men. In the story, the narrator is not fully respected her husband. The narrator felt like she was a prisoner in her own marriage, she could not do anything at all. Her husband shoot down every idea she had. Her husband did not even know she had postpartum.In conclusion the yellow wallpaper defined gender issues in many ways, the story started with the narrator wanting to be freed from her husband and her depression. At the end of the story the narrator tore down the yellow wallpaper symbolism the freedom she has now from everything. Her husband walked in the room, fainted when he saw his wife took down the yellow wallpaper. The narrator got tired of feeling imprisonment. As women it is harder to accomplished something because of what society expected. The author defined gender issues very nice in this day. She shows the truth reality of what gender issues were back in the days, and the struggled women faced during that time.

Tax Planning Change and Continuity

Question: Discuss about the Tax Planning Change and Continuity. Answer: Introduction: It is assumed that Peta is a permanent Australian resident and liable to pay tax on her income as per the Australian Taxation Law. According to Australian taxation act, any Australian resident has to pay tax on the incomes, received from any Australian source or from any non-Australian source. Therefore, Peta, being an Australian resident, has to pay tax on her income, earned from selling her land property, which is situated within the Australia (Woellner et al. 2012). For better control and logical taxation purpose, the Australian taxation department has divided the income of any individual or any organization into two groups. As per ITAA 1997, the incomes, received for general activities are described as ordinary income. Section 6-5 of ITAA 1997 provides the details of ordinary type of assessable income for taxation purpose. As per the mentioned section, if any taxable entity earns any income from normal course of action, it should considered as the entitys ordinary income. The salary wages, allowances, encashment of leaves, periodic pension etc., received by any individual is considered as ordinary income from personal exertion. If any taxable entity receives any income, generated from the assets, owned, are stated as ordinary income from property, Rent from real estate property, machine, motor vehicle etc.; interest received from bank deposits, bonds or loans; dividend from shares etc. are some example of income from property. Incomes, earned by any individual or other taxable entities from any sort of business activities or primary production are referred as ordinary income from business (www.dlsweb.rmit.edu.au, 2016). Other type of incomes, which do not fall under the ordinary income head, are described as statutory income. The statutory income are explained under section 10-5. According to this section, the following incomes can be described as statutory income: Lump sum incomes, earned at the time of employment termination Recovery of bad debt, which was claimed for deduction in any previous taxation period Any capital gain, generated from the sale of assets Bonus, received on Insurance Income from Royalty Credit Imputation (www.dlsweb.rmit.edu.au, 2016) The taxation rules for ordinary income and statutory income are different from many aspects. Peta bought the home, especially for the old tennis court. She wanted to old tennis courts in three units for earning profit. However, selling the court in three separate units, Peta had to sell the full tennis court as a single unit to a club. She had been able to earn profit from the selling. As the intention of Peta was to gain profit by reselling the property at higher price, such activity of Peta can be described as business activity. In that case, the net income, earned by Peta, is an ordinary income (Austlii.edu.au, 2016). However, Peta does not run any real estate business and is not involve in such business activity. She had sold the property to gain some one-time profit. Hence, such activity cannot be considered as normal course of action for Peta (Ato.gov.au, 2016). Therefore, as per section 6-5, the net income, received by Peta cannot be considered as an ordinary income. According to the ITAA 1997, fringe benefits can be described as the additional benefits, provided by the employer to its employee apart from the normal salary, wages or allowances. Like the salary, wages or other allowances, employer can claim deduction for fringe benefits. However, the calculation of fringe benefit tax liability is different from the normal payments, made to the employees. The employer is eligible to claim deduction only if it fulfills some conditions as per the taxation rules. ABC Pty. Ltd. provides some extra benefits to its employee, Alan, along with the regular salary. Therefore, the company is entitled to claim deductions for fringe benefits, for the applicable benefits. However, though the salary of Alan is fully deductible, but as a work related expenses, not as a fringe benefit (Bender et al. 2013). The other benefits, which can be incorporated for calculating the fringe benefit tax liability of ABC Pty. Ltd., are discussed below: If the employer reimburses any personal expense of the employee or pays it to the third party on behalf of its employee, then such expense can be considered as expense fringe benefit. The payment of Alans mobile phone bill on behalf of Alan is a type of expense fringe benefit for ABC Pty. Ltd. However, any expense below $300 is not considered as fringe benefit. The monthly phone bill of Alan is below $300, but it should not be noted the fringe benefit is calculated annually and the total annual phone bill is $2640. Therefore, ABC Pty. Ltd. can claim it as fringe benefit (Ato.gov.au.2016). ABC Pty. Ltd. pays the school fees of Alans children on his behalf. Hence, it can also be included as an expense fringe benefit (Delany 2012). As the company has provided the mobile handset to Alan for business purpose, it should be treated as a work related expense. However, the company should include the cost mobile hand set for computing the total taxable cost of GST Inclusive items. It can be deducted later from the total amount of FBT (James et al. 2013). The expenses, paid for employees entertainment purpose, are deductible under entertainment fringe benefit. However, the entertainment fringe benefit includes the expenses, incurred for the employees only (Jones 2015). The cost of entertaining the family members or the associates of the employees is not deductible under this head. ABC Pty. Ltd. had provided dinner for the 20 employees and their partners. Hence, the total cost has been incurred for 40 heads and ABC Pty. Ltd. is eligible to claim deduction for 20 heads only (Rimmer et al. 2014). The fringe benefit tax rate is different for GST inclusive and GST exclusive items, Hence, the values of the GST Inclusive and GST exclusive items are balanced by two different gross-up rates, applied for two different items (Ramli et al. 2015). The fringe benefit tax rate for normal companies is 49% (Soled and Thomas 2015). Based on the above discussions, the Fringe Benefit Tax Liability for ABC Pty. Ltd. is computed below: In the Books of ABC Pty. Ltd. Calculation of Fringe Benefit Tax Liability as on 31.03.2016 GST Inclusive GST Free Particulars Amount Amount Payment of Phone Bill 2640 Payment of School fees of Employee's Children 20000 Dinner at Restaurant 330 Providing Mobile Phone 2000 Total of GST Inclusive/Free Benefits 4970 20000 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 10667.11 39216 E = A x C F=B X D Total Taxable Fringe Benefit 49883.11 G = E + F Less : Exemption for Mobile Phone at gross-up value 4292.60 ($2000 x 2.1463) H Net Taxable Fringe Benefit 45590.51 I = G - H Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 22339.35 K = I x J The entertainment fringe benefit for per head would be different, if the dinner is provided to 5 employees only. ABC Pty.Ltd. can claim deduction for the per head cost of $1320 (Kaplan and Price 2014). The alternative FBT liability in such scenario is calculated in the following table: In the Books of ABC Pty. Ltd. Calculation of Alternative Fringe Benefit Tax Liability as on 31.03.2016 GST Inclusive GST Free Particulars Amount Amount Payment of Phone Bill 2640 Payment of School fees of Employee's Children 20000 Dinner at Restaurant 1320 Providing Mobile Phone 2000 Total of GST Inclusive/Free Benefits 5960 20000 Gross-up Rate 2.1463 1.9608 Gross-up Value 12791.95 39216 E = A x C F=B X D Total Taxable Fringe Benefit 52007.95 G = E + F Less : Exemption for Mobile Phone at gross-up value 4292.60 ($2000 x 2.1463) H Net Taxable Fringe Benefit 47715.35 I = G - H Fringe Benefit Tax Rate 49% J Alternative Fringe Benefit Tax Liability 23380.52 K = I x J It should be noted that, if the company would pay same per head cost, as per the answer 2.(a) and incur lower amount of total cost, then the FBT liability would be same as Ans 2.(a) (Shields and North-Samardzic 2015). Entertainment expenses, incurred for clients, are deductible under fringe benefit tax. Therefore, if ABC Pty. 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