Supporting and assessing learning in practice settings NM3272 Essay

Supporting and evaluating learning by and by settings NM3272 - Essay Example This technique is seen as powerful as it gives criticism on what and how much an understudy has learnt, and on how viable the instructing strategies are. A student can be seen while introducing a specific system on a body or volunteer and along these lines, the coach or assessor can review the understudy based on genuine introduction. This empowers in giving two manner input the on viability of showing techniques while simultaneously, the student becomes acquainted with their ability on proliferation of aptitudes. Students can likewise be evaluated by perception while checking capability of crisis gear like cardiopulmonary machines. Talking is another method of evaluating the student in a similar zone. It very well may be done orally with recently arranged inquiries or orally where a student clarifies an idea orally for appraisal. The two techniques are compelling as they permit direct evaluation of explicit information and abilities. They are likewise significant in estimating application and union psychological aptitudes. In contrast to interviews, perception gives the chance to watch genuine practice for example introduction on endo-tracheal pull on a sham. Perceptions likewise give less opportunity to cheating as arbitrary inquiries can be posed while the assignment is being performed. Meetings with pre-test questions permit an understudy to be increasingly agreeable not at all like watching an understudy, which can at times appear prying on private space. Positive inputs were given during readiness and help with crises instructional courses. Input isn't to be considered as a solitary occasion the idea is more than that of a specialist rectifying a learner’s mistake. Officially, a student is permitted to develop their own comprehension of the undertaking and figuring relating objectives and methodologies for accomplishing them (Nicole and Macfarlane 2006, p.303). Along these lines, positive criticism empowers the student distinguish risky regions and direct all vitality to

What Factors Influence Internet Use Among Teens English Language Essay

What Factors Influence Internet Use Among Teens English Language Essay The Internet has become some portion of todays youngsters culture and they are natural on the best way to utilize and explore in it. This paper thinks about the variables that impact web use among youngsters dependent on an overview gathered by Pew Internet American Life Project on an example of more than 1,000 teenagers between the ages of 12 to 17 who were met haphazardly by telephone. It demonstrates that 9 out of 10 access the web routinely which is an expansion of 75% in contrast with the year 2000. This high number is as opposed to the discoveries that solitary 66% of American grown-ups utilize the web. The examination further demonstrated that most young people previously got to the web between the age of 10 and 12. 87% conceded utilizing the web consistently, with 52% of them getting to the web every day, an expansion from 42% in 2000. About half of these young people, their families utilized a speedier broadband association with the rest utilizing different methods, for exam ple, dial-up associations. Adolescents were found to utilize the web for texting, online web journals, starting on the web talks and sending messages. In the study, 75% utilize texting contrasted with 42% of grown-ups as a methods for correspondence with their individual age mates. The overview likewise shows that 75% of todays adolescents utilize the web to peruse news which is a sharp increment from 38% in the year 2000. College of Diegos innovation trackers, for example, Susannah Stern anticipate that texting should continue becoming exponentially because of companion impact. In spite of the fact that Teens talked with felt that web utilize was a wellspring of basic fun and a methods for correspondence and research. Amanda Lenhart, a Pew scientist who took an interest in leading the investigation, found that Teens are specific theyre shrewd about their innovation use. They use it for the sorts of things they have to do. The more seasoned adolescent young ladies between ages 15 to 17 differentiated the legend of the technically knowledgeable young men since they were found to utilize the web more than their male partners. Writing audit To decide factors affecting Internet use among the young people, for example, socioeconomics and financial and peer impact, a writing survey of the accessible Pew examine has been directed, concentrating on factors affecting youngsters access to the Internet or World Wide Web with the exception of messaging purposes. As per the writing, understudies are the primary clients of the Internet. Jones and Madden (2002) directed an investigation on secondary school and junior understudies Internet use. Perusing the Internet was a day by day action; 73% of these understudies utilized the Internet more than the library for look into. Seventy-nine percent of the understudies concurred that Internet use has positively affected their scholarly experience (Jones and Madden, 2002). Princeton Research Associates for the benefit of Pew Internet American Life Project led across the country telephone meets, and did an investigation on how respondents entered the Internet. The information results show that all 59% of everyone entered the Internet under 86% of understudies (Jones and Madden, 2002). Study Framework and Hypothesis Development There are different variables impacting web use among adolescents. This audit gives a premise to this investigation dependent on the Pew Internet American Life Project review and will fundamentally test on the affecting components, for example, segment and social-monetary elements. Testable theory will at that point be proposed. Segment factors The specific components of sexual orientation, race/ethnicity, area of living arrangement and age were urgent in deciding web utilization among the young people comparable to their training status. There was a general increment for the two understudies and non-understudies access to the web. There was likewise an expansion in the extent of youngsters who got to the web across regular races in the United States, for example, Whites, Blacks, and Hispanics. Be that as it may, these increments have not been uniform over these gatherings. Most secondary school drop-outs were watched not to have been on the web for as long as one year with just under 33% offering an explanation to having gotten to it. This was in sharp complexity to the over 90% of junior understudies who have had standard access to the web in the age section of 18 to 19. Web get to would in general increment with expanding levels of training and was exceptionally utilized by junior understudies and post-optional understud ies. The augmenting hole between those in school and the drop-outs access to the web is anticipated to ascend because of expanding consolation and help of web passages in schools. In the event that more seasoned understudies as of now in school are uncovered and empowered more than more youthful understudies in secondary school, as is typically the situation, age will turn into a significant segment factor since web use pervasiveness will be higher in more seasoned understudies. Web utilization was obviously more noteworthy among whites than some other race particularly among guys. 71.8% of white guys got to the in contrast with 50.5% of Hispanic guys and 40.7% of dark guys. The open-finished inquiry on where a specific teenager got to the web was expressed and the appropriate responses arranged utilizing the classes of home, school, library, companions/neighbors, and other. Most adolescents were seen as increasingly happy with getting to the web at a companions home whereby over 34 .7% of guys and 29.3% of the youngsters reacted to this. Despite the fact that passageways, for example, the library were picked by just one of every eight, this was an improvement from 4.7% in 2000 to a current12.5%. Monetary elements Young people from low salary and high destitution zones have been generally impeded in getting to the web. A review carried on high schooler Internet utilization uncovers social and monetary abberations (Taylor et al., 2003). A connection between livelihoods, race and training was likewise watched. Levels of training were higher in Whites than some other minorities whereby the extent of whites who finished secondary school was more. This directly affected the quantity of web clients. Adolescents from low-salary family units evaluated at 3,000,000, a large portion of them dark, have no entrance to the web. In this manner, these children may not discover grown-ups who might somehow or another show them on the most proficient method to dependably utilize the web. Daniel Bassil, leader of Cabrini Connections, takes note of that, Even the children that approach dont essentially have individuals coaching them to utilize the data to their most prominent bit of leeway. Adolescents from low-p ay foundations are less inclined to get to the web for administrations, for example, texting and messaging as a method of correspondence since the majority of their companions are not online all the more often. This finding may show a distinction in decision of substance creation versus content utilization in various financial gatherings (Bosah, 1998). c)Social factors Free and boundless Internet get to When first year recruits register today, they get an understudy ID card, a supper card, and generally, significant, a free close to home email account. Theyve got no online help expenses to pay, no restrictions to their time signed on, and PC labs open for their comfort nonstop. Its an Internet clients dream. 2. Colossal squares of unstructured time Most understudies go to classes for twelve to sixteen hours out of each week. The remainder of the time is their own to peruse, study, head out to motion pictures or parties, join clubs, or investigate the new condition outside their grounds dividers. Numerous disregard each one of those different exercises and focus on a certain something: the Internet. 3. Recently experienced opportunity from parental control Away from home and their guardians careful gazes, undergrads long have practiced their new opportunity by participating in tricks, conversing with companions to the entire hours of the night, laying down with their sweethearts and lady friends, and eating and drinking things Mom and Dad would not support of. Today, they use that opportunity by hanging out in the MUDs and visit rooms of the internet, and no parent can grumble about online help charges or their refusal to eat supper with the family or help out with errands. 4. No checking or blue penciling of what they state or do online When they proceed onward to the work world, undergrads may discover dubious supervisors looking behind them or in any event, observing their online time and use. Indeed, even email to collaborators could be captured by an inappropriate gathering. In school, no ones viewing. PC lab screens will in general be understudy chips in whose solitary duty is to help any individual who needs assistance seeing how to utilize the Internet not mention to them what they may or may not be able to on it. 5. Full consolation from workforce and chairmen Students comprehend that their schools organization and workforce need them to utilize the Internets immense assets. Keeping away from all Net use is only sometimes a choice in some enormous classes, teachers place required course materials exclusively on the Net and participate in their lone oneon- one contact with understudies through email! Heads, obviously, need to see their significant interests in PCs and Internet get to advocated. 6. Immature preparing in comparative exercises By the time most children get to school, they will have gone through years gazing at computer game terminals, shutting off their general surroundings with walkmans, and taking part in that quick fire clicking of the TV remote. Regardless of whether they didnt get acquainted with the Internet in secondary school, those different exercises have made understudies appropriate to slide into careless Web surfing, ability testing MUDs, and rodent a-tattat talk room exchange. 7. The longing to get away from school stressors Students feel the weights of making top grades, satisfying parental desires, and, upon graduation, confronting wild rivalry for steady employments. The Internet, in a perfect world, would help make it simpler for them to do their fundamental course fill in as fast and effectively as could be expected under the circumstances. Rather, they go to their Net companions to avoid their troublesome sentiments of dread, uneasiness,

Read Harder A Fairytale Retelling by an Author of Color

Read Harder A Fairytale Retelling by an Author of Color This list of fairytale retellings by authors of color is sponsored by TBR: Tailored Book Recommendations. TBR is Book Riot’s subscription service offering Tailored Book Recommendations for readers of all stripes. Been dreaming of a “Stitch Fix for books?” Now it’s here! Tell TBR about your reading preferences and what you’re looking for, and sit back while your Bibliologist handpicks recommendations just for you. TBR offers plans to receive hardcover books in the mail or recommendations by email, so there’s an option for every budget. Visit mytbr.co to sign up today. Once upon a time, a very special reader sought to broaden their mind by accepting Book Riots Read Harder Challenge. They were a rare breed, a diamond in the rough, a real Cinderella story, since one of the 24 challengesâ€"or labors, one might call them, if one was so inclinedâ€"that they undertook was to read a book featuring fairytale retellings, or really any retelling of a classic myth or canon story…but by an author of color. Finding them is no small feat, but if you fancy yourself the type of soul who rises to the occasion, here are some books that might help you complete your quest toward achieving Book Riots Read Harder Challenge, retellings of fairytales by authors of color. I hope you enjoy this list as much as I did. The Girl From The Well by Rin Chupeco This young adult novel retells the Japanese folktale of Bancho Sarayashiki, which entails a servants unjust death whose spirit returns to haunt the living. This rendition is told from the perspective of a dead girl who murders killers, and its not a story you want to missâ€"for what lover of fairytales and myths doesnt also love a story of righteous justice? Or better yet, a vigilante beatdown starring a vengeful spirit? The Husband Stitch in  Her Body and Other Parties by Carmen Maria Machado Many children know the story ofâ€"and have been traumatized byâ€"The Girl with the Green Ribbon. To jog your memory without spoiling the ending, the urban legend begins with a man who falls in love with a girl, and she always wears a green ribbon around her neck. Carmen Maria Machados retelling, however, elaborates on the story, explaining not only the ribbons presence itself, but the rest of the legend that comes with it. (Side note: Machado is the best. If youre toying with the idea of reading her edit of Joseph Sheridan Le Fanus novella, Carmilla,  or, as I like to call it, The Way He Meant It, click here to learn about how great it is. Boy, Snow, Bird by Helen Oyeyemi Along with her novels  Gingerbread  and The Icarus Girl,  Helen Oyeyemis  Boy, Snow, Bird  numbers among excellent retellings of fairytales. In it, Oyeyemi retells Snow White to include race politics, passing, vanity, and family secrets, and like her other fascinating reads, she weaves the story in a whimsical and gritty patternâ€"and thats really hard to do. These books all read like modern fairytales in just their style alone, but the content updates them, too, and expands their meanings. Beloved  by Toni Morrison You may be familiar with the epic of Jason and the Argonauts, and you may know Euripedess play Medea,  but the muse certainly sang in Toni Morrison when she wrote  Beloved. I list this book in every way I ever can, and I seldom get to pitch it as a retelling. However. In this tale, the mother/Medea character does not murder her children to spite her husband, but to save them from a life of enslavement. Its a truly harrowing story of revenge, but the vengeance is not sought by the same character in this retelling… Haroun and the Sea of Stories  by Salman Rushdie This childrens book draws upon references to several classic fairytales, like Alice in Wonderland, The Wizard of Oz, and  Peter Pan,  but the one it alludes to most obviously is The Thousand and One Nights.  The caliph who ruled during the time of that epic is often referenced in the  Sea of Stories,  plus the water genie references the story of Aladdin directly. You may know this book as The Arabian Nights  instead of by its number, which is how the book is referenced in the Western World. The original is absolutely an Orientalist text, but its mythology is so rich that we cant not talk about it, regardless of the problems in its conception! One Thousand and One Nights  by Hanan al-Shaykh In this retelling of the aforementioned classic myth, Lebanese author Hanan al-Shaykh braids together 19 stories from the collection of tales that originated among India, Persia, and the Arab world in modern English. As in the familiar tale, Shahrazad tries to delay her own execution at the hands of her husband by telling fantastical, magical, violent, and romantic stories each with cliff hanger endings. If youre unfamiliar with Hanan al-Shaykhs writing, this is a great place to start your immersion. And trust me…you want to be immersed. Aladdin by Yasmine Seale Once upon a time, embedded in the stories of Scheherazade or the Disney reimagining, there was a common thief named Aladdin…or was he just a spoiled child? This new translation of the Aladdin story from The Thousand and One Nights elaborates on the folktale that we all know and love…okay, so maybe I just know and love it, but Im pretty sure if youre an 80s or 90s baby, you couldnt have missed it. By the way, if youre wondering whether we should like Disneys new iteration of  Aladdin,  check out this post, too! Woman Warrior  by Maxine Hong Kingston Speaking of Disney loves, the folk tale of Fa Mu Lan is a favorite of many in my generation. What Maxine Hong Kingston does here, though, in the titular essay of this collection, Woman Warrior is retell the myth of Fa Mu Lan as part of her own memoir. Though its just one part of this collection, the mythology is unforgettable, and I really cant oversell it. Tender  by Sofia Samatar This collection of stories retells myths as varying as that of the selkies to djinns in the Middle East. Its spooky and compelling and fascinating, and if you, like me, enjoy disappearing down a research wormhole, these stories are exactly right for you because although each of them recalls something familiar in the collective unconscious of mythology, these fairytale retellings are all so shiny and new that they suck you into needing to know more. I hope you like this list, and that it helps aid you in your quest of completing Book Riots 2019 Read Harder Challenge! If you fall in love with one of the readings Ive mentioned, dont hesitate to drop me a line on social media or emailâ€"and same for if you know of a book that didnt make the list, but should have! Find all the Read Harder 2020 content here.

Quiz Essay example - 902 Words

1. Turnadot Sons is a small wholesaler of decorative cast iron objects. The following events, related to a special customer order, occur as described below;? August 5, 2005: Turnadot receives the special order for 200 outdoor planters at a selling price of $50 each, including delivery at a future convenient time and location. The customer, with whom Turnadot has had a long-term, trouble-free relationship, pays $3,000 as a deposit and agrees to pay the rest on delivery. Turnadot immediately orders $4,000 worth of planters from its supplier and pays a $1,000 deposit for them.;? August 27, 2005: Turnadot pays $3,000 balance due to the supplier upon delivery of the planters to its warehouse.;? September 5, 2005: The customer calls for†¦show more content†¦Debit the current asset advances to suppliers $1,000, credit cash $1,000;? Debit inventory $1,000, credit cash $1,000;? Debit cost of goods sold $4,000, credit cash $1,000, credit accounts payable $3,000;? Debit cost of goods sold $1,000, credit revenues $1,000;3. Turnadot Sons is a small wholesaler of decorative cast iron objects. The following events, related to a special customer order, occur as described below;? August 5, 2005: Turnadot receives the special order for 200 outdoor planters at a selling price of $50 each, including delivery at a future convenient time and location. The customer, with whom Turnadot has had a long-term, trouble-free relationship, pays $3,000 as a deposit and agrees to pay the rest on delivery. Turnadot immediately orders $4,000 worth of planters from its supplier and pays a $1,000 deposit for them.;? August 27, 2005: Turnadot pays $3,000 balance due to the supplier upon delivery of the planters to its warehouse.;? September 5, 2005: The customer calls for delivery of the planters, and pays the balance of $7,000 when they arrive at the customer site.;On August 27, 2005, upon delivery of planters to Turnadots warehouse and payment of $3,000Show MoreRelatedEssay The Quiz Sh ow1015 Words   |  5 Pages The film, â€Å"The Quiz Show† is about the famous public revealing of a rigged television production called Twenty-One during the 1950s. The shows main attraction, a Jewish Queen’s resident named Herbert Stempel, rose to fame as families around the county watched the bright contestant correctly answer question after question, week after week. As ratings and profits began to plateau sponsors and producers felt a change of face was necessary. Producers recruit Charles Van Doren an instructor from ColumbiaRead MoreEssay about Representation of Class in the Film Quiz Show784 Words   |  4 PagesRepresentation of Class in the Film Quiz Show When producing any form of media you must be careful with your representation of people. You have to be extremely cautious when you produce something that will be seen by lots of people. It is too easy to offend people in this day and age, and it is therefore imperative that you give accurate representation. However, because of the over-sensitivity in society we are left with very little belligerent or provocative contentRead MoreSports Leadership Of The 21st Century1105 Words   |  5 Pagesyoung experts and sport administration understudies get to be pioneers in various regions of sports. Dockweiler, S. (2014, August 2). Https://www.themuse.com/advice/the-most-useful-personality- quiz-youll-take-this-week. Retrieved September 25, 2016, from http://time.com/3074037/personality-quiz/ This quiz by Dockweiler will not only help you to discover traits about yourself that you may have not noticed before, but its an actual eye opener and he has some great ideas that may be beneficial in theRead MoreDr. Kirklands Class Letter Essay807 Words   |  4 Pagesmeans that it is imperative to do well when it comes to the â€Å"easy points† – that is the lecture participation, section participation, and chapter quizzes. These are some of the things that worked best for me in ensuring a high grade: Attending every quiz section and lecture section is important, since participation counts for every day you show up, not to mention the material covered in section often involves the tricky concepts that will only benefit you through practicing them. Additionally, yourRead MoreThe On The Surface Level1778 Words   |  8 Pagesshare their games with their peers and collectively learn and retain information digitally and in real time. They may also learn concepts of instructional design by disseminating what information should be relevant for their study needs and apply it to quiz game instruction. Along with substantial internet support through their website, the preceding elements showcase the strengths of FlipQuiz. However, the strengths of the game are also the weaknesses as well. Outside of the powerful content reviewRead MoreI Am A Leader Of A Group People845 Words   |  4 PagesI took a couple of the color personality quizzes and according to the first color personality quiz I was a Red. I agree with this, I am an great leader. I am a great leader I make sure everyone s opinions and ideas are heard. I also make sure every person gets an opportunity to speak and have a say about what goes down on the paper or computer. When I am a leader of a group people sometimes say that I am a excellent leader. If teachers give me a task I can be highly effective. I will be highly effectiveRead MoreQuiz837 Words   |  4 PagesQuestion 1 1 / 1 pts According to the text, which of the following is NOT recommended when you are attempting to establish confirming relationships with others in the organizational setting?lt;brgt; According to the text, which of the following is NOT recommended when you are attempting to establish confirming relationships with others in the organizational setting? Attempt to focus on problem solving. Be as honest as possible. Use evaluative you language. Use evaluative youRead MoreGlossary Concept Quiz : Glossary Quiz812 Words   |  4 PagesAli DeLine Ortiz Edu 201 February 1, 2016 Glossary Concept Quiz Chapter One: 1. Assessment-context that is defined clearly to learners and shows the assessors what the learners understands. 1. 2.Criterion-referenced test- discovering what a learner knows about addition tow digit numbers without regrouping the numbers. 2. Norm-referenced assessment- determination of how much a student knows compared to the other students. 3. Formative assessment-Teachers that collect evidence about what a studentRead MoreFinal Quiz1080 Words   |  5 PagesWeekly Quizzes – 15% You are expected to complete each quiz as you finish reading a chapter. The quiz on the reading is due on Monday the week after the reading is assigned by class time (5:00 p.m. Central Time). The system will lock quizzes at that time, which means that incomplete quizzes will be submitted automatically. Because you have at least a week to complete each quiz, I will not re-open quizzes after the due date has passed. The quizzes are open-book. You are allowed two untimed attemptsRead MoreQuiz2161 Words   |  9 PagesWeek 2: Exercises and Homework Problems 1. Of the adult U.S. population, 36% has an allergy. A sample of 1200 randomly selected adults resulted in 33.2% reporting an allergy. a. Describe the population. b. What is the sample? c. Describe the variable. d. Identify the statistic and give its value. e. Identify the parameter and give its value. 2. (HWK) A drug manufacturer is interested in the proportion of persons who

Looking Through The Eyes Of Female Narrators - 1833 Words

Looking through the eyes of female narrators provides an opportunity to complete the story of a time period one hasn’t experienced and discover women in history. In primary historical accounts, as well as dependable sources such as textbooks, history is often about the men that fought the wars, the men that had ideas, and the men that are remembered. Historical fiction, however, is a medium that provides authors with the chance to tell a story often narrated or focused around the story of a woman or women from a certain time period. This teaches readers about the women and their roles across the ages. Historical fiction tells an important, missing point of view: the stories left untold. Historical fiction is defined as â€Å"a work of writing that reconstructs the past† (study.com). ‘Re-imagined’ fiction embodies real past events, people, and culture in a fictional story. The goal of historical accounts is to prove what actually happened as well as what was documented. Historical fiction can tell what is hidden underneath logic and reality. Not only women are excluded, but colored people, queer people, disabled people, and mentally ill people are also left out of the record. It is generally the author’s goal to portray an underrepresented side or layer of a story. Writing women into our history through fiction based on real accounts is not only an important project, but it can also be a controversial undertaking. The problem with telling the stories of these women is the scarcityShow MoreRelatedThe Yellow Wall Paper By Charlotte Gilman1139 Words   |  5 Pageslight how much the narrator hates wallpaper and is a significant symbol portray al of awful state. The yellow wallpaper can have a representation of many conditions and ideas, among them, the mental state of the narrator. The paper is going to survey what the yellow wallpaper represents and notice how it is being depicted over the progression of the story. In addition, it will be explored why the yellow paper is likened to the narrator’s mental state. We start this by looking the state of women inRead MoreThe s Cane, Misunderstanding, Violence, And Even Death1639 Words   |  7 Pagesand they cannot see the interiority of the female character. The use of connecting women to nature suggests that Jean Toomer is looking at gender and how masculinity shapes the female role into isolation as physical objects of sexual desires. Communication fails because men only regard women as surfaces that have no identities. Men fail to understand or communicate with women because there is no spiritual connection – only physical. 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The narrator may be male or female because Poe uses only I and Me in reference to this character. Most readers may assume that the narrator is male because it is written in first person by a male author but the story can also be plausible if the narrator was a woman. In the times Poe was writing, he would be creating a story whose impact would be Read MoreMemoirs of a Woman of Pleasure by John Cleland1447 Words   |  6 Pages A unique characteristic of Cleland’s engagement with female virtue is his recognition of rethinking morality. After all, when people think about morality, engage in current ways of conduct in their society, and perhaps recall the very first teachings of ‘value,’ these ideas are very frequently conventionalized in their minds. 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The History of Espn Free Essays

$91, That’s all it cost to have ESPN incorporated back in 1978, when it was only run by three people, Bill Rasmussen, Scott Rasmussen, and Ed Eagan. Now if you take a look at ESPN today, you’ll see one of the world’s largest broadcast corporations. The History of ESPN is a long and pretty interesting story. We will write a custom essay sample on The History of Espn or any similar topic only for you Order Now Like stated above, the history of ESPN truly begins on September 7th, 1978, when the three founders paid $91 to have the company incorporated. After deciding to go with a 24-hour broadcasting schedule, ESPN debuted with Sports Center later that month, and then began to air a large variety of sports ranging from professional soft ball, to NCAA wrestling. Their fist dabble into a massive professional sport would be with the United States Football League, who’s games would be aired on the network. The league only survived for three years, but it gave the network the experience it needed when they gained partial rights to air Sunday Night football games, in 1987. Sunday Night Football would be on the network for nineteen years, till they switched to Monday nights. These are just the starting years to the massive behemoth that is ESPN. The 1990’s, a good a time period as any for ESPN. They gained rights to air MLB games, and also saw the founding of ESPN 2, in 1993. ESPN radio kicked of a year before ESPN 2, in 1992, making the company multi medial. 1996 saw the presence of Disney corperation, the parent company of ESPN, merge ABC sports and ESPN together. In 1997, ESPN started using SKYCAM to air it’s NHL games, and would soon put that innovative tech to use with the three other major sports leagues, MLB, NFL, and NBA. Company founders were long gone now, and things were looking really good for the future of the company. How to cite The History of Espn, Papers

Case Study on Capital Gains Tax and Fringe Benefits Tax

Questions: Case study 1: Capital Gains Tax. 2: Fringe Benefits Tax. Answers: Answer to Case Study 1:- a) Calculation of Net Capital Gain/ Loss of Individual Taxpayer:- It is assumed that Dave Solomon, is an individual, whose main source of income is the salary, paid by his employer. He is not involved any kind of trading business. The assets sold by him in the current tax year can be considered, completely, as his capital assets. Moreover, he has generated any revenue from those assets earlier. Calculation of Net Capital Gain/Loss:- The net taxable capital gain or loss, generated from the sale of assets by David Solomon in the current tax year, is presented below (Law.ato.gov.au, 2016):- Name of Taxpayer : Dave Solomon Type : Individual Calculation of Net Capital Gain/Loss for the period ending on 30th June,20. Particulars Amount Amount $ $ a) Sale of Paintings : Selling Price of the Painting 125000 Less : Purchase Price of the painting 15000 Capital Gain on Sale 110000 Less : 50% Exemption on Capital Gain 55000 Taxable Capital Gain (A) 55000 55000 b) Sale of Luxury Motor Cruiser: Selling Price of the Cruiser 60000 Less : Purchase Price of the Cruiser 110000 Net Capital Loss (B) -50000 -50000 c) Sale of Shares: Selling Price of the Shares 80000 Less : Purchase Price of the Shares 70000 Less : Brokerage on Sale of Shares 750 Less : Stamp Duty on purchase of Shares 250 Taxable Capital Gain ( C) 9000 9000 Total Taxable Capital Gain (A+B+C) 14000 Less : Capital Loss of Previous Year 10000 Net Taxable Capital Gain 4000 Important Notes:- The capital gain on sale of the residential house of David Solomon is taken into consideration for ascertaining taxable capital gain, as the house was used for residential purpose by the taxpayer. According to the Australian Taxation Rule, any capital gain, generated from the sale of residential property is exempted from taxation (Woellner et al. 2012). The forfeiture of the deposits for breaching of contract by the purchaser has occurred within continuum of event. Therefore, the forfeiture of deposit is not considered as CGT event (Chan 2014). The painting, which has been sold in the current year, was purchased on not before 20th September, 1985, but on the same day. Therefore, it should be treated as a post CGT collectable asset and is allowed to have 50% exemption on the capital gain on sale of the asset (Conesa and Domnguez 2013). The luxury motor cruise is a personal asset and it has been owned by the taxpayer for more than 2 years. But, as the selling has generated capital loss, therefore, it is not allowed for 50% exemption (Faccio and Xu 2015). The shares, sold in the current year, are also purchased in the same period. The interest on loan, taken for purchasing the shares, is not considered as deductible expenses, as the taxpayer has not earned any income from the shares. The brokerage and stamp duty are incurred for acquiring and selling the asset. So, these costs are deducted from the respective capital gain (Harding 2013). The capital loss can be adjusted against capital gains only and it can be carry forwarded in future tax periods. Therefore, the capital loss of the previous year, is adjusted against the capital gain of the current year (Jacob and Jacob 2013). b) Consequences for Net Capital Gain:- The net capital gain, earned by David Solomon in the current year, will be added with the other assessable income to ascertain the net taxable assessable income of the taxpayer. The income slab for taxation purpose will be then determined on the basis of that net taxable income. c) Consequences for Net Capital Loss:- If David Solomon would generate any net capital loss, then that would be carry forwarded into next tax periods. It would be adjusted only if the taxpayer would generate any capital gain in future. Answer to Case Study 2:- a) Consequences Calculations for Fringe Benefit Tax of Periwinkle Pty. Ltd.:- Consequences for FBT:- It is assumed that Periwinkle Pty. Ltd. is a normal company and not entitled to any benefit for small business entities. The FBT consequences of Periwinkle, aroused for the benefits provided to Emma, one of the employee of the company is discussed below:- 1) It is assumed that the employee uses the car not only for office use but for non-work related purpose in frequent and regular basis. Therefore, the car benefit should be accounted for FBT as it is allowed to use for private purposes (Stilwell 2016). During the interstate travel of the employee, the car was parked at airport, not at the employers premises and the repairing of the car was annual maintenance type, not an unscheduled repairing. Therefore, the ten days, when the car was not used, also to be included in the FBT calculation (Hodgson and Pearce 2015). The statutory formula method is used for estimating the car fringe benefit. The calculation of car fringe benefit is shown in the following table:- Calculation Of Car Fringe Benefit:- Particulars Details Total Kms. Travelled during the FBT year A 10000 No. of Days in the FBT year B 366 No. of Days of Travel C 336 Annualised Kilometers (A x B/C) 10892.857 Statutory Rate as per Annualised Km. E 20.00% Cost Base F $33,000 No. of Days available for Private Use C 336 No. of days in FBT Year B 366 Taxable Value (FxExC)/B $6,059.02 2) The interest charged on the loan, given to the employee, should be treated as FBT. The Benchmark Interest Rate for such loan is 5.95% (Ato.gov.au, 2016). The company has charged the loan at an interest rate of 4.45%. As the actual rate is lower than the Benchmark Rate, the FBT should be calculated on the actual rate of interest (Pearce and Pinto 2015). The calculation for FBT on interest on loan is shown below:- Calculation of Interest on Loan for FBT:- Particulars Details Loan to Employee A $500,000 Benchmark Interest Rate B 5.95% Actual Interest Rate C 4.45% Taxable Value Interest on Loan D = (AXC) $22,250 3) The bathtub provided to the employee at a special discounted rate, is a FBT expense. The taxable value of the bathtub is estimated at 75% of the normal selling price and the FBT is calculated accordingly in the following table (Ato.gov.au, 2016):- Calculation of Special Discount for FBT:- Particulars Amount $ Market Price of the Bathtub A 2600 Special Price for the Employee B 1300 Taxable Value of the Bathtub C=A x 75% 1950 Taxable Value of Benefit C - B 650 Calculation of FBT:- The Fringe Benefit Tax for Periwinkle Pty. Ltd. is calculated in the following table according to the above-mentioned assumptions (Ato.gov.au, 2016):- Name of Taxpayer : Periwinkle Pty. Ltd. Type : Company Calculation of Fringe Benefit Tax for the period ending on 31st March,2016 GST Inclusive GST Free Particulars Amount Amount $ $ Car Benefit 6059.02 Interest on Loan 22250 Sale at Special Rate 650 Total of GST Inclusive/Free Benefits 6059.02 22900 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 13004.47 44902.32 E = A x C F=B X D Total Taxable Fringe Benefit 57906.79 G = E + F Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 28374.33 K = G x J b) Alternative Consequences:- If the employer, herself, purchased the shares, instead of her husband and earn dividend from such shares, then the part interest on loan for $50000, will be considered as an deductible expenses of the employee. Therefore, the FBT of the employer will also get reduced accordingly (Eccleston 2013). Reference List:- Ato.gov.au. (2016).How to calculate your FBT | Australian Taxation Office. Ato.gov.au. (2016).Property fringe benefits | Australian Taxation Office. Chan, C., 2014. 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