Diary Of Anne Frank :: essays research papers

The story Diary of Anne Frank was a very interesting book which showed the ways a group of Jewish people during the 1940's went about trying to conceal their identity and themselves. This story was a true story taken from a diary of a young girl during the incident. This was made into a play during 1955. This was praised as Frances Goodrich's and her husband Albert Hackett's most famous work as it was performed.The play was started in November of 1945. As Mr. Frank began to read the diary, it flashed back to July 1942 in an attic in Amsterdam because this was where the people were hiding and represented the type of place that Jews all over were living. The most important part of the play were the people who were acted out. They gave the play a sense of flavor and realism. Anne, a young German girl was particularly amusing because of the scuffles she and everyone around her seemed to have. Anne's Mother was a woman who was more traditional than anything else and wanted Anne to be more like a lady. One such person was Margot. As Anne's sister, she was very nice and didn't speak out and was very proper. The Frank's weren't the only ones in this attic, there were other people such as the Van Daans. Mr. Frank let them stay because they needed a place to hide and since they had helped him out so much in the past by actually teaching Mr. Frank German, he felt it was the least he could do. The Van Daans had a son which Anne later became interested in. Peter was the only person who Anne could understand and knew that Anne could understand him. They could both talk to each other freely when they were together. Dussel soon joined the group. He was only supposed to be up in the attic for a short time, but he ended up staying till the end. He had to leave his Dentistry to hide out from the Germans. These people would not of lasted too long without the help of Miep Gies and Mr. Kraler who gave them the necessities they needed to survive up in the attic for so long. All these people gave their own personality and views to add new dimensions to the play and make it more enjoyable.

Marketing the Church

Christianity in the twenty-second century when put side by side with its first century counterpart employing the aid of history will help clearly expose any discrepancies and similarities of problems each generation encountered. People utilize euphemisms in place of very weighty terminologies to describe and attribute the state of affairs; for instance issues in place of problems. It is understandable though the rationale for such changes despite the subtleties they may entail concerning definitions and descriptions. Today, Christians are facing myriad problems especially where the objective faith has to be reckoned with. This body of doctrine had broken through centuries of conflict, persecutions and changes, and still the Bible continued to deliver the message.The message is still the same, however, despite various attempts that were made to dilute, twist and suit to self-centered people’s own thinking and vested interests. The issues as they are commonly termed today, inclu de anything not just to disparage simple believing Christians and the practice of their faith; issues embrace those that had continued to conflict traditional men’s thinking and the usual rationalistic and humanistic viewpoints of life, not to mention those presuppositions that keep the truths of Scripture from sinking deep into the recesses of a person’s mind as well as superstitious beliefs (e.g., â€Å"divination† and the like) that are just so fantastic anybody would wonder why this is happening to some poor souls (de Waay 2007).In much of the controversies facing the church today, nothing is more prevalent and has so affected significant influence to the church at large as the â€Å"marketing-the-church† approach. The reason or the key to why it is so influential among many churches is in its pragmatic method on doing church business. Gary E. Gilley has captured the gist of the whole scheme of this â€Å"new paradigm shift† that has drawn many to adapt its strategies in his four-part report critique of this kind of church’s strategy (Gilley p 2 2000).He observed that because the large segment of the church has become content with its so little impact on the large mass of people in society, some of its leaders began to think that it might be because the church is not doing its work right. It might be that many of those occupying leadership positions in the church are simply continuing what has been passed on to them. They are doing it in the traditional way that past generations of pastors had done it. So these leaders decided to â€Å"strategize† and think of new ways to repackage the church so that it would â€Å"sell fast† and effectively draw large number of the population into its sanctuaries.This simply is the idea behind marketing the church. The church has become just any other product. One just has to learn how to merchandize it like a skillful salesperson or a good businessman. â€Å"There must be a better way,† the church growth gurus have surmised. â€Å"It should not continue the way it is being done.† There must be ways to improve the â€Å"quality† of the church’s appearance to the watching world. The obvious need of the day was new techniques to reach the lost. The gospel must be wrapped in a wrapping that will catch the attention of the world so they will bother to check what’s in the inside. The gospel, according to the observation of these church growth gurus, is rejected outrightly the moment it is sensed by prospective converts. The gospel is not the problem, it is the outdated form that it is being presented that has become the problem (Gilley p 15 2000).The Power of God for SalvationWhat needs to be remembered at this point is the fact that the New Testament has made it very clear that the only tool that God is using for the conversion of people is the gospel. Church workers must be convinced of its inherent power to conv ict and draw people to the Lord. It does not need any coating so people will get attracted to it. On the other hand, contrary to what church growth consultants advocate (to repackage or add other elements to the gospel so it will become acceptable to its market), whenever the message of the cross (gospel) is mixed with humanistic opinions and philosophies, the Word of God is rendered void of its power (1 Cor.1:17). What is worse in this kind of approach is that it falls under the category of â€Å"handling the word of God deceitfully† (2 Cor.4:2).If there is anything that the church must do at this point in time, it is not to adapt new ways to present the gospel but to educate its people about the content of the gospel and its sufficiency in administering salvation. This is the real need of the church that has not been dealt with seriously by the great majority of Christians. The reason why the paradigm shift is deemed as the only solution for the inefficacy of the church in reaching its community is actually because a significant number so-called Christians are ignorant of what the gospel consists of. Apostle Paul said, â€Å"it is the power of God to salvation for everyone who believes† (NKJV, 1982).The Bible has already forewarned us of the negative impressions people would have of the gospel message. It is â€Å"foolishness† and a â€Å"stumbling block† to people who could not apprehend it. The good news however is that it is effective and will definitely work positively to those who ready to accept it. Thus, sticking to its purity will always guarantee a result. It may not be as massive as the church’s marketer’s strategies but its fruit is genuine conversion of those who really have grasped and accept its terms (Gilley p 17 2000).ConclusionTo learn to market the church and to strategize as to secure a substantial number of attendance in a church’s service may be in itself considered a success in today†™s church growth measurement. But Biblically speaking, even in Jesus’ elaboration on what it really means to be His true disciple (Luke 14:25-35), simply being among the â€Å"crowds† does not guarantee being genuinely converted to faith. Sticking to God’s prescription of the gospel as the only means to secure salvation and true harvest of souls in God’s kingdom may not be as explosive in result as the marketing approach, but its result is sure, and hence, more effective if measured by God’s standard of success.The temptation to comply with the standards of the times is always a challenge to the church of Jesus Christ. The pressure to become popular and accepted in today’s culture is still an intense battle facing Christians everyday. The question of relevance is not actually the issue. When the church buy into the ploy of the culture and coerced to measure her success allowing those outside to judge whether she is effective or not in her work, it simply means that the church has shifted from using God’s Word as the gauge to listening to surrounding discontented world. It is no longer God who has the say. Remember that, naturally, humankind in its rebellion and sin against God is hostile and antagonistic to the gospel message. It is only when it is drawn through the message of the gospel in God’s terms that it will ever get nice and pleasant to the ways of God.Of course, it is not an easy task for the people of God. It hasn’t been. The preaching of the gospel and the charge to teach people (educate them) of the teachings of Christ is the primary duty of the church. Any strategies that end up short of making people Christ’s true disciples are not effective when appraised through the aims of the Great Commission. Unfortunately, the attempts of those who want to compete and enjoin the church in the field of the corporate world are not biblically sound and too risky. The danger lies in its pot ential to compromise and invent another gospel. It is not that writer refuses to be relevant; in fact, the message of the gospel is so pertinent enough that on its proclamation hinges the solution to humanity’s real problem.What the church needs in general is to have enough faith in the effectiveness of the message of God to address man’s deepest needs and correct those inner problems which when it finally happens will automatically appease superficial cravings. The solutions offered by church marketers address the surface only. In the end, after all of the attractions of the strategies have lost their bite, the ultimate question must still be answered: Is the gospel accepted in its own terms or not?Works Cited:de Waay, Bob, Contemporary Christian Divination. 2007. â€Å"Critical Issues Commentary† Accessed December 1, 2007. < http://cicministry.org/commentary/issue83.htm>.Gilley, Gary E. â€Å"The Market-Driven Church: A look behind the scenes† Think on These Things.   September, 2000 p. 1- 20. Southern View Chapel, Springfield, IL.

California State University, Fresno Acceptance Rate, SAT/ACT Scores, GPA

California State University, Fresno is a public university with an acceptance rate of 58%. Fresno State, part of the California State University system, occupies a 388-acre main campus at the foot of the Sierra Nevada mountains midway between Los Angeles and San Francisco. The Craig School of Business is popular among students, and Business Administration has the highest undergraduate enrollment of all majors. High achieving students might want to consider the Smittcamp Honors College which offers a variety of scholarships to admitted students. In athletics, the Fresno State Bulldogs compete in the NCAA Division I  Mountain West Conference. Considering applying to Fresno State? Here are the admissions statistics you should know, including average SAT/ACT scores and GPAs of admitted students. Acceptance Rate During the 2017-18 admissions cycle, California State University, Fresno had an acceptance rate of 58%. This means that for every 100 students who applied, 58 students were admitted, making Fresno States admissions process competitive. Admissions Statistics (2017-18) Number of Applicants 18,476 Percent Admitted 58% Percent Admitted Who Enrolled (Yield) 34% SAT Scores and Requirements Cal State Fresno  requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 97% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 460 570 Math 460 550 ERW=Evidence-Based Reading and Writing This admissions data tells us that most of Fresno States admitted students fall within the  bottom 29% nationally  on the SAT. For the evidence-based reading and writing section, 50% of students admitted to Cal State Fresno scored between 460 and 570, while 25% scored below 460 and 25% scored above 570. On the math section, 50% of admitted students scored between 460 and 550, while 25% scored below 460 and 25% scored above 550. Applicants with a composite SAT score of 1120 or higher will have particularly competitive chances at Cal State Fresno. Requirements Fresno State does not require the SAT writing section. Note that CSUF will consider your highest score from each individual section across all SAT test dates. SAT Subject test scores are not required, but if the score meets a benchmark, it may be used to fulfill certain core course requirements. ACT Scores and Requirements Cal State Fresno requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 34% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 15 22 Math 16 22 Composite 16 22 This admissions data tells us that most of Cal State Fresnos admitted students fall within the  bottom 27% nationally  on the ACT. The middle 50% of students admitted to Fresno State received a composite ACT score between 16 and 22, while 25% scored above 22 and 25% scored below 16. Requirements Cal State Fresno does not require the ACT writing section. Unlike many universities, Fresno State superscores ACT results; your highest subscores from multiple ACT sittings will be considered. GPA In 2018, the average high school GPA for incoming Cal State Fresno freshmen was 3.53. These results suggest that most successful applicants to Fresno State have primarily high B grades. Self-Reported GPA/SAT/ACT Graph California State University, Fresno Applicants Self-Reported GPA/SAT/ACT Graph. Data courtesy of Cappex. The admissions data in the graph is self-reported by applicants to Cal State Fresno. GPAs are unweighted. Find out how you compare to accepted students, see the real-time graph, and calculate your chances of getting in  with a free Cappex account. Admissions Chances Cal State Fresno, which accepts just over half of applicants, has a selective admissions process. Unlike the  University of California System, the  California State University  admission process is not  holistic. Except for EOP (Educational Opportunity Program) students, applicants do  not  need to submit letters of recommendation or an application essay, and extracurricular involvement is not part of the standard application. Instead, admissions are  based primarily on an  eligibility index  that combines GPA and test scores. Minimum high school course requirements (A-G college preparatory requirements) include four years of English; three years of math; two years of history and social science; two years of laboratory science; two years of a foreign language other than English; one year of visual or performing arts; and one year of a college preparatory elective. The reasons why an applicant with adequate scores and grades would be rejected tends to come down to fa ctors such as insufficient college preparatory classes, high school classes that werent challenging, or an incomplete application. Be aware that California State University, Fresno is designated as  impacted  for all majors because it receives more applications than can be accommodated. Due to impaction, the university holds all applicants to a higher standard. In the graph above, the green and blue dots represent accepted students. The majority of admitted students had GPAs of of about 3.0 or higher, SAT scores (ERWM) of 900 or higher, and ACT scores of 17 or higher. All admissions data has been sourced from the National Center for Education Statistics and California State University, Fresno Undergraduate Admissions Office.

Explaining Relative Clauses in Latin

Relative clauses in Latin refer to clauses introduced by relative pronouns or relative adverbs. The relative clause construction includes a main or independent clause modified by its dependent of subordinate clause. It is the subordinate clause that holds the relative pronoun or relative adverb giving its name to this type of clause. The subordinate clause usually also contains a finite verb. Latin uses relative clauses where you might sometimes find a participle or a simple appositive in English. pontem qui erat ad Genavamthe bridge (which was) at GenevaCaesar .7.2 Antecedents... or Not Relative clauses modify the noun or pronoun of the main clause. The noun in the main clause is referred to as the antecedent. This is true even when the antecedent comes after the relative pronoun.This antecedent noun can even appear within the relative clause.Finally, an antecedent that is an in indefinite may not appear at all. ut quae bello ceperint quibus vendant habeantthat they may have (people) to whom to sell what they take in warCaesar De Bello Gallico 4.2.1 Markers of the Relative Clause The relative pronouns are normally: Qui, Quae, Quod orquicumque, quecumque, and quodcumque) orquisquid, quidquid. quidquid id est, timeÃ…  DanaÃ… s et dÃ… na ferentÄ“swhatever it is, I fear the Greeks even when they offer gifts.Vergil .49 These relative pronouns agree in gender, person (if relevant), and number with the antecedent (the noun in the main clause that is modified in the relative clause), but its case is usually determined by the construction of the dependent clause, although occasionally, it comes from its antecedent. Here are three examples from Bennetts New Latin Grammar. The first two show the relative pronoun taking its case from the construction and the third shows it taking it from either the construction or the antecedent, but its number comes from an unspecified term in the antecedent: mulier quam vidÄ“bÄ musthe woman whom we sawbona quibus fruimusthe blessings which we enjoypars quÄ « bÄ“stiÄ «s objectÄ « sunta part (of the men) who were thrown to beasts. Harkness notes that in poetry sometimes the antecedent can take the case of the relative and even be incorporated into the relative clause, where the relative agrees with the antecedent. An example he gives comes from Vergil: Urbem, quam statuo, vestra estThe city, which I am building is yours..573 The relative adverbs are normally: ubi, unde, quo, orqua. nihil erat quo famem tolerarentthere was no means by which they could relieve their starvationCaesar .28.3 Latin uses the adverbs more than in English. Thus instead of the man from whom you heard it, Cicero says the man whence you heard it: is unde te audisse dicisCicero De Oratore. 2.70.28 Relative Clause vs. Indirect Question Sometimes these two constructions are indistinguishable. Sometimes it makes no difference; other times, it changes the meaning. Relative Clause: effugere nÄ“mÃ…  id potest quod futÃ… «rum estno one can escape what is destined to come to passIndirect Question: saepe autem ne Ã… «tile quidem est scÄ «re quid futÃ… «rum sitbut often it is not even useful to know what is coming to pass. Sources Baldi, Philip. Complex Sentences, Grammaticalization, Typology. Walter de Gruyter, 2011.Brà ¤unlich, A. F. The Confusion of the Indirect Question and the Relative Clause in Latin. Classical Philology 13.1 (1918).  60–74.Carver. Katherine E. Straightening out the Latin Sentence. The Classical Journal 37.3 (1941). 129-137.Greenough, J.B. G.L. Kitteredge, A.A. Howard, and Benjamin L. D’Ooge (eds). Allen and Greenough’s New Latin Grammar for Schools and Colleges. Boston: Ginn Co., 1903.  Hale, William Gardner Hale, and Carl Darling Buck. A Latin Grammar. Boston: Atheneum Press, 1903.  Harkness, Albert. A Complete Latin Grammar. New York: American Book Company, 1898.

Nighteen Eighty-Four by George Orwell - 1970 Words

Throughout George Orwell’s novel Nineteen Eight-Four, the main character, Winston Smith, is shown as a rebellious Party member who often shows his lack of concern of others. Winston’s attitude towards others is emotionless and loveless. Even his wife whom he had been married to for eleven years, he describes as that â€Å"he was capable of forgetting that he had ever been married† (Orwell 67). Also, Syme, Winston’s friend, disappears and Winston shows no sign of sadness or concern. Even towards Winston’s secret lover, whom he had secretly broken Party laws with and shared a sexual relationship, he states that â€Å"he felt love no for her† (Orwell 229). Many of his thoughts could be because of the government’s total control of the country and its people. However, Winston constantly rejects the ideas of the government. There is only one character that Winston seems to never get enough of, O’Brien. Winston is seen constantly bei ng fixated on O’Brien. Winston dreams of and admires O’Brien and is described as being â€Å"deeply drawn to him† (Orwell 11). Oddly enough, besides O’Brien, Winston is not close with any other male. Winston mentions his mother and even thinks he finds her while being held captive; however, Winston never mentions a father. This lack of male guidance that Winston receives opens himself not only to be star struck by O’Brien but also opens up the ability for the totalitarian regime to conquer his mind. Writer of Nineteen Eighty- Four, George Orwell, lived until he wasShow MoreRelatedNighteen Eighty-Four by George Orwell710 Words   |  3 PagesWiston was member of the ruling Party in London, i the nation of Oceania. Everywhere he goes he is being watched through television screens, by the Party. The Party controlled everything in Oceania, including the language. The party was forcing a language called â€Å"Newspeak† which was used to prevent political rebellion by getting rid of all the worlds related to it. Thinking thoughts, which was called Thoughtcrime, was illegal, and was the worst of all the crimes. Winston was frustrated by the

Summary and Response to What Shamu Free Essays

She tries he usual ways to change him, such as counseling and a lot of nagging, but she soon resigns herself to the fact that these tactics are not going to work. While on a trip to California to research a school for exotic animal trainers, Sutherland studied the techniques students were using, such as â€Å"approximation†: rewarding the small steps toward learning a whole new behavior, â€Å"least reinforcing syndrome†: not responding in any way to bad behavior, and â€Å"incompatible behaviors†: a behavior that makes the undesirable behavior impossible. Soon she realized that these same quenches may very well work on her husband. We will write a custom essay sample on Summary and Response to What Shamu or any similar topic only for you Order Now After years of secretly training her husband with these techniques, she is pleased to tell readers that his behavior and their marriage are both much improved. I enjoyed reading Sutherland essay for the humor she uses in her writing. I particularly enjoy the way she refers to her husband as â€Å"the American husband† and â€Å"my animal†, as if he is some other species in need of training in order to make a good pet. I must admit that even though I found the humor in this read, I found the whole idea of training your husband as you loud an animal to be complete nonsense. Did she write this piece as a joke? Retainer hope so, because if she meant for it to be serious and she actually tried this training on her husband, she has entirely too much time on her hands. Sutherland says â€Å"l began thanking Scott if he threw one dirty shirt into the hamper. If he threw in two, I’d kiss him. Meanwhile, I would Step over any soiled clothes on the floor without one sharp word, though did sometimes kick them under the bed. But as he basked in my appreciation, the piles became smaller† (251 I have a suggestion for you Mrs.. Sutherland, how bout you just ask, or tell if you have to, your husband to pick up his clothes. If he still doesn’t honor your wishes, throw his clothes away each time you find them on the floor. This type obtaining usually works well. Call it the â€Å"toss clothes method†. No need for â€Å"approximations† here. If you would like to cook dinner without him hovering over you, how about you just tell him so. If this doesn’t work, stop cooking him dinner. Would bet he figures out real quick that he shouldn’t hover over you anymore. This is referred to as the â€Å"no din-din technique†. Who needs â€Å"incompatible behaviors† anyway? One more IP for you Mrs.. How to cite Summary and Response to What Shamu, Papers

Capital Gains Tax Concept of Ordinary Income

Question: Describe about the Capital Gains Tax for Concept of Ordinary Income. Answer: 1. First of all, we need to understand what the actual scenario is about this case. A girl named Peta owns a land in Kew which includes two tennis courts at the back, and she thought of making a house for her family there for a better living. Meanwhile, she got an offer from one of the tennis clubs next door which demanded the land for an amount of 600,000$ with a condition that it should get renovated first. In the present tax year, the social club adjacent offered to purchase the old tennis courts, however if Peta initially renovates them before selling. Peta chose to acknowledge the club's offer rather than proceeding with her arrangement to build her own house. Peta spent $100,000 on setting up the tennis courts available to be purchased. A lot of work has to be done in order to improve the condition of the tennis courts. Peta needed to restore the tennis courts and manufacture new fences around them. She then sold the tennis courts in the present expense year to the social club for $600,000. In Australia, there is a concept of ordinary income. People are often confused that whether the amount they are earning comes/lies under ordinary income or not. (Akhtar 2015) What is meant by ordinary income? Any amount from direct or indirect source is ordinary income. It can consist ofincome from wages, salaries, tips, commissions, bonuses, and other types of compensation from employment, interest, dividends, or income earned from a sole proprietorship, partnership or LLC. (Argente Garcia 2015) There are numerous cases in which the people claim that their income is ordinary or not so the court decided that the amount earned in following circumstances would lie under ordinary income and tax would be imposed on that amount. There are three components of ordinary income. Income from doing any labor work (e.g. salary and wages) Income from any land or property (e.g. rent, dividends, interest) Income from running a business on your own or a partnership (e.g. Retail sales, farming) (Barkoczy 2016) Peta bought the land in Kew where she thought of living with her family once she builds the three unit house or she would sell it on profit. She bought two tennis courts to construct her house on but the tennis court next to her door offered her to sell that land at a price of 600,000$ but only on one condition that she has to renovate it and for that, Peta had to face the expenditure of 100,000$. Peta had to resurface the tennis courts and build new fences around them. She then sold the tennis courts in the current tax year to the tennis club for $600,000. So, excluding the amount she spends for renovation (100,000$), she would earn 500,000$ as a profit. According to income tax assessment act 1997 sec 6.5, the source of the salary matters with a specific end goal to see whether it falls under the customary income or not! (Gyourko Sinai 2003) The law is somewhat distinctive for the individuals who are not the inhabitants of the Australia but rather as in the present situation where Peta is living with her family in the house, the sum she got from the social club is the customary wage. (Hegemann et al. 2015) In this way, it can be ordered and dealt in regards to the fact that there are excessively numerous ambiguities with regards to the appraisal of the customary wage. It doesn't make a difference whether you are getting the sum straightforwardly or in a roundabout way, the amount which is linked to an Australian source would fall under the ordinary income. (Knoll 2008) Peta got the sum straightforwardly from the tennis court which was claimed by her so for this situation, the receipt of 600, 000$ is unadulterated standard pay for Peta in the wage year. The law itself clearly explains the concept of ordinary income under some particular conditions and limitations. For example, if someone is being paid even through a salary, then it also lies under the category of ordinary income. Moreover, the purpose of this law is to impose the tax on those amounts which are coming from any direct and indirect source while you are the resident of Australia. As she is the owner of that land and residing in Australia and going to sell it then it quite clear she is liable for paying the tax and the amount she is earning is ordinary income. The amount which is being provided by the tennis club to Peta is the direct source of money for her. Therefore, the receipt of 600, 000$ is the ordinary income for Peta. Loss or profit as nothing to do with the ordinary income because what matters is the source of the income. (Zhou 2013) 2: ABC Pty Ltd. is a company where Alan and other 20 people are working. ABC gives the following remuneration package with ABC: Salary of $300,000; Payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free. ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST). At the end of the year, ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST. Any firm or organization in Australia has to pay FBT (fringe benefits tax) if it provides non cash benefits to its employees for example Free petrol Free medical services Free phone call credit and such other stuff like this (Morse Deutsch 2016) In short, thefringe benefits tax(FBT) is ataxapplied to the Australiantaxsystem by the AustralianTaxation Office. Thistaxis imposed only on non-cash benefits that an employer provides to employees "in respect of employment." The benefits provided to employees vary as mentioned in the scenario. The case is about how FBT gets affected and what are the possibilities a company can improve FBT amount at the end of the financial year? Fringe benefits tax would be taken care of under different conditions, and it has different variables for each country as per their laws and regulations. Fringe Benefits Tax is one of those taxes which have to report at the end of the financial year. In this case, Alan is getting a salary of 300, 000$ monthly with some of the other non-payment benefits like his phone bill is being paid by the ABC Pty Ltd which is about 220$ per month. Plus, the company also gave a phone to Alan at a price of 2000$. Lastly, the company is also paying his childrens school fee w hich is 20,000$ per year. Plus, the company also arranged an annual dinner for all the 20 employees at an expenditure of 6600$. Now, the problem which the company might face according to the conditions of FBT includes some of the following: If a company gives benefits to the employee which increases the amount of 2000$ from April 1 to 31 March, then the company has to pay FBT on those benefits. In this scenario, the company is already giving benefits to Alan which is more than the amount of 2000$ annually. We can calculate it: Cost of mobile phone: 2000$ Cost of dinner for Alan: 330$ Cost of dinner for 20 employees: 6600$ Annual fringe benefits cost: 2640 + 2000 + 6600 Total = 11, 240$ It shows that higher than the threshold value set by FBT and the company is liable to pay the tax on the benefits (Schneider 2013) so, The amount for the school fee of Alans children is not included in the calculation for the FBT because it does not hold GST in it. Therefore, company has to pay the FBT amount in the month of the June because anything exclusive of GST does not include in FBT after showing the annual report of each employee to FBT department or in where it should be checked. (Shields North-Samardzic 2015) The expenditure of the company has been affected by a large number of employees because if only five employees were invited to the dinner then, the total cost for dinner would have been quite less than this! If ABC only has five employees, then the expenses of the dinner would have been quite less than in the present case. For five employees, the cost for the dinner would be 1650$ which is quite less than 6600$ so, similarly, GST would also get reduced by a certain amount. If the company invites annually to its clients as well, then the FBT amount will increase because of the increase in the total amount which includes GST in it. (Vobbmerbumer 2013) The more the amount of GST, the higher will be the FBT amount which company has to pay. (Soled Thomas 2016) So, fringe benefits tax is a totally different type of tax which is imposed on the company by the benefits offered to its employees. It would affect the company a lot and ABCs consequences would be worst. References Akhtar, S.J., 2015. Capital Gains Tax in Theory and Practice.VISION: Journal of Indian Taxation,1(1). Argente, D. and Garca, J.L., 2015. The price of fringe benefits when formal and informal labor markets coexist.IZA Journal of Labor Economics,4(1), p.1. Barkoczy, S., 2016. Core tax legislation and study guide.OUP Catalogue. Gyourko, J. and Sinai, T., 2003. The spatial distribution of housingà ¢Ã¢â€š ¬Ã‚ related ordinary income tax benefits.Real Estate Economics,31(4), pp.527-575. Hegemann, A., Kunoth, A., Rupp, K. and Sureth, C., 2015.Impact of capital gains taxation on the holding period of investments under different tax systems(No. 183). arqus-Arbeitskreis Quantitative Steuerlehre. Knoll, M.S., 2008. The taxation of private equity carried interests: estimating the revenue effects of taxing profit interests as ordinary income. Morse, S.C. and Deutsch, R., 2016. Tax Anti-Avoidance Law in Australia and the United States. Schneider, K.N., 2013. Soften the blow by providing tax-free fringe benefits to terminated employees.Journal of Legal Issues and Cases in Business,2, p.0_1. Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218. Soled, J.A. and Thomas, K.D., 2016. [91WashLRev0761] Revisiting the Taxation of Fringe Benefits. Vobbmerbumer, J., 2013. Incentive effects and the income tax treatment of employer-provided workplace benefits.Review of Managerial Science,7(1), pp.61-84. Zhou, M., 2013. The Tax Disadvantage Of Ordinary Income: An Event Study On The Legislative Process Of JGTRRA.Journal of Applied Business Research (JABR),29(4), pp.1003-1010