Preoccupation with Death in Hamlet Essay

â€Å"Hamlet† is a play saturated with death. Directly from the initial scene of the play demise is presented, where the apparition of Hamlet’s father presents the possibility of death and its results. Distraction with death is a significant topic in this play as appeared in the various passings of the principle characters of Hamlet, Polonius, Gertrude, Ophelia, Claudius and Laertes. Removed the web exact meanings of â€Å"preoccupation† are the accompanying: 1)a state in which you consider something so much that you don't consider different things; 2)something that you consider and need to do in light of the fact that it is significant. This is actually what the principle characters are distracted by-death. A model would be that Hamlet is distracted by death all through the story. It is clear that Hamlet is spooky by his father’s passing. At the point when Hamlet experiences the phantom of his dad, their discussion brings up a wide range of unbelievable issues, for instance murder by a sibling, an unfaithful mother, that triggers Hamlet’s fixation. He feels constrained to decide the dependability of the ghost’s articulations with the goal that he can decide how he should act. Eventually, it is his fixation on death that prompts Hamlet avenging the passing of his dad by executing Claudius. In spite of the fact that Hamlet’s distraction is profoundly established in his character’s interest with death, it could be a result of his sorrow. Hamlet’s most powerful thought of death comes in Act 4, Scene 3. His practically abhorrent obsession with the possibility of death is uncovered by his joke and such when asked by Claudius where he has covered up Polonius’ body. Hamlet’s answers appear to uncover a very bleak perspective. Hamlet shouted how once the body kicks the bucket, it experiences a cycle where it is eaten by worms, these worms are utilized to get nourishment for someone else in this manner, that individual processes the dead body. At long last, the cemetery scene shows how Hamlet sees demise and that he fears how regardless of what your identity was or what you did that some time or another you as well, will be at one with the earth and soil just to get rotted, took care of upon and afterward nothing. â€Å"No, confidence, not a scribble; yet to tail him yonder with humility enough and probability to lead it; as along these lines: Alexander kicked the bucket, Alexander was uried, Alexander returned into dust; the residue is earth; of earth we make topsoil: and why of that soil, whereto he was changed over, might they not stop at a brew barrel? † (Act 5, Scene 1 Lines 201-206) As Hamlet ceaselessly deferred the demise of Claudius he turned out to be progressively distracted with the different ways he could have his retribution. Hamlet has finished his change from a miserable youngster to a solidified executioner. He has no expectation and in spite of Horatio’s acclaim, at this point he would not have made a decent ruler.

Ptlls Level 3 Unit 001

Planning to Teach in the Life Long Learning Sector Unit 001 †Roles, Responsibilities and connections in deep rooted learning. Competitor Name: City and Guilds Number: TASK A Guidance Document Driver Training Department. Direction Document for driver mentors working with students Overview Instructing, instructing and surveying in the driver preparing segment can introduce numerous difficulties and variations while associating with students on an everyday basis.Training situations can extraordinarily contrast in their point, useful application or seriousness of hazard evaluation and your contribution would then be able to differ to incorporate the security of individual data, advancement of preparing materiel or direct contact with people. You ought to know about how your activities could impact or effect on students, yet in addition associates the Service and even individuals from the general population. Enactment It is basic you acquaint yourself with the different Legislative a cts, administrative prerequisites (counting codes of training) and Service approaches which have been sketched out below.Though it isn't required for coaches to know these in exactly the same words, you will require both a precise understanding of them and the capacity to allude to them easily. Wellbeing and Safety at Work Act (1974) This Act sets out the general obligations which bosses have towards representatives and individuals from people in general, and obligations which workers need to themselves and to one another. The Act is in power to make the workplace a sheltered and secure spot for any person inside it. For the most part presence of mind guarantees us of this yet by bringing issues to light and seeing at that point further enhancements to the working conditions can be realised.The principle parts of the demonstration are; †¢Requirements for the business to guarantee the wellbeing and security of its representatives †¢Requirements for the business to give sati sfactory data, preparing and oversight of its workers alongside sufficient gear and frameworks of work †¢Requirements for you to deal with yourself or others that might be influenced by things you do or disregard to do. †¢Requirements for you to co-work with bosses and not to abuse or meddle with anything gave in light of a legitimate concern for wellbeing, security or welfare.You will likewise be instructing and working inside certain guidelines that are ‘born from’ or connected to the Health and Safety at Work Act. The primary ones of these are. †¢PUWER (Provision and Use of Work Equipment Regulations) 1998 †¢LOLER (Lifting Operations and Lifting Equipment Regulations) 1998 Further data on Health and Safety enactment can be found on the LFRS Service intranet framework, http://Pages/Health-and-Safety. aspx where there are likewise connects to www. hse. gov. uk for self-examine. You can likewise discover important introductions for conveyance to stud ents on the Driver Training Department, server in the introductions folder.Road Traffic Regulation Act 1984 and Road Safety Act 2006 When working in the Emergency Response Driver Training (ERDT) area, this enactment frames a significant effect on what you educate as well as how you instruct it. †¢Section 19 Road Safety Act 2006 (ne. order. 87 Road Traffic Regulation Act 1984) gives and exclusion for speed limits gave that i)observing as far as possible would thwart the vehicle, ii) the driver has been prepared as per this enactment, iii) the vehicle is being utilized for preparing purposes. †¢Contained inside the Road Safety Act is the competency prerequisites of ERDTYou will likewise be instructing and working inside certain guidelines that are ‘born from’ or connected to the Acts. The fundamental ones of these are. †¢Traffic Signs and General Directions Regulation 2002 †¢Zebra, Pelican and Puffin Pedestrian Crossing Regulations 1997 †¢Motorway Traffic (England and Wales) Regulations 1982 Further data on street traffic enactment can be found on the LFRS Service intranet framework, http://Pages/DriverTraining-Material. aspx where there are pertinent introductions and furthermore connections to Department for Transport segment inside www. gov. uk/government/orginisations/division for-transport sites for self-research.Service Policy LFRS has a help Health and Safety approach explicitly covering a wide range of vehicle related activities. It is titled Road Risk Management and acts an arrangement, yet additionally offers direction to the above administrative necessities. There is an abrogating message of ‘drive to arrive’, featured by reaction driving rate limits. †¢Responding vehicles are dependent upon an approach authorized constraint of as far as possible upheld for that vehicle on that street around then, + 20 mph. Street Risk Management approach is accessible on LFRS intranet framework http://corporate/ strategies/Pages/PoliciesProcedures. spx Though not part of your primary job, there might be events where you come into contact with powerless gatherings. You should make yourself mindful of administration direction identifying with this subject and the enactment Safeguarding Vulnerable Groups Act 2006. This can be found on www. enactment. gov. uk Professional Qualifications and Membership As an individual from the Driver Training group you will be required to hold a few capabilities or enrollments that may require intermittent re-accreditation, CPD and working inside Codes of Practice.Your job will require enlistment as an individual from the Institute for Learning, IfL. It has a code that was created by the calling for the calling to layout the practices expected of individuals. The Driver Training division receives the code and its delineating practices; †¢Integrity †¢Respect †¢Care †¢Practice †¢Disclosure †¢Responsibility Further data can be found o n the IfL site www. ifl. air conditioning. uk You ought to likewise make yourself acquainted with The Further Education Teachers’ Qualifications Regulations 2012. This can be found at www. enactment. gov. ukProfessional connections, duties and limits. You should hope to act in a manner that is suitable to your job and advance proper conduct and regard from students you associate with. You ought to know and work inside any standard procedures that are set by your boss and stressed through your line chief. You are likewise liable for standard procedures that you should hope to introduce among you and your students. The following are a few models and situations that you ought to know about in your job. The job of a Driver Trainer frequently carries you into close contact with little roups of students, in a shut and individual condition and for broadened timeframes. The need to make an open and loosened up condition is significant, particularly during ERDT, yet this could prompt an obscuring of limits among educator and student. It is significant that you know about this and keep up the power to have the option to control circumstances securely when instructing in a moving vehicle condition. In spite of the fact that you may know understudies through different roads, for example, other work exercises or sports clubs you ought to know about examining parts of preparing, particularly via web-based networking media sites.You ought to likewise know about remarking on parts of your working day which could be available to general visibility and be effectively misjudged by different representatives or individuals from the general population. You ought to know about the limits of your duties during your working day. For instance, you may experience an issue with a preparation vehicle that you figure you might have the option to fix. This may create additional harm or not fix the flaw enough which may have suggestions later in the day. The administration has numerou s divisions that spend significant time in various zones that are accessible for you to approach and will help you when it is past your responsibility.During the conveyance of instructional classes your principle obligation will be to your understudies; anyway there will be different experts who you should connect with. Inside these could incorporate different teachers, associates from different offices, your line supervisors and learner’s line chiefs. You should expect to manage each while staying proficient and insightful of the job they have and to not violate the limit of your job. Outside offices, for example, Police, preparing offices or individuals from people in general ought to be managed expertly and respectfully.Remember you are speaking to the administration and the office consistently. In the event that you are ever in uncertainty of your duties and limits of your job, consistently ask somebody, either another instructor, line administrator or a partner identifie d with the errand being referred to. Singular adapting needs Though on a superficial level most driver instructional classes are ‘pre-programmed’ with times, offices and results; the discovering that is conveyed is truly adaptable and can change extraordinarily from course to course due to the individual’s needs. It is your duty to encourage this, making sure to remain inside the limits of your role.A situation may happen where an understudy has individual responsibilities such has youngster care or transportation issues that may influence the conveyance of the course. Direction for the adaptability obviously timings can be, at the primary point, talked about among instructor and student. This could then be alluded to Driver Training line supervisor or the Specialist Training Manager for clearness or affirmation. In the event that more drawn out timeframes off are required you can allude the student to the Absence Management Policy http://corporate/strategies/Pag es/PoliciesProcedures. spx . There is regularly a miss origination inside the administration that the standard of numeracy and proficiency abilities is genuinely comparative, or if nothing else over a given norm. The fact of the matter is regularly a long way from this and you ought to know about a students need around there. In spite of the fact that most of driver preparing is of a viable sort you ought to know about learning boundaries. These can incorporate factors, for example, an individual’s learning style or con

Cooperative Learning and Student Achievement Essay

Helpful Learning and Student Achievement - Essay Example Numerous investigations have shown that helpful learning is undoubtedly more valuable to understudy accomplishment than the individualistic methodology; be that as it may, there are qualifications and conditions that must be met with the end goal for students to profit by being associated with agreeable learning (Yamarika, 2007). This paper talks about the advantages and conditions for compelling helpful learning. Advantages of Cooperative Learning Cooperative taking in empowers understudies to profit by the endeavors and accomplishments of individual understudies, allowing every understudy to add to the achievement and accomplishment of self and that of others. Furthermore, it permits understudies to perceive their capacities by making the commitments of each gathering part a significant segment of the learning procedure. Since every understudy has various gifts and capacities, the gatherings profit by the commitments of individuals and every part feels as an important segment of th e group because of the information that the gathering might not have a thought until one contributes it. Also, singular accomplishment is commended by the entire gathering since bunch individuals feel that they assumed a job in the achievement, which persuades them to invest more energy (Yamarika, 2007). A portion of the advantages of helpful learning include: Cooperative learning brings about better learning and scholastic accomplishment when contrasted with other learning draws near. Helpful learning builds maintenance of substance learned in class by understudies for later application. Understudies get more noteworthy fulfillment from the learning experience, and they are urged to look for more information. Understudies create relational abilities as they disclose the topic to other people and tune in as their companions clarify a point. Understudies create social abilities that are fundamental as basic instincts after school. Understudy confidence is helped as understudies under stand that they can learn all alone, and they have information that others don't have. Helpful learning advances solid connections between understudies from different races, religions and other financial foundations. Every one of these elements effectsly affect a student’s grade, and that is the reason helpful learning in schools ought to be advanced (Roseth, Johnson, and Johnson, 2008). Conditions for Effective Cooperative Learning In request for helpful figuring out how to be compelling, a few conditions must be met; inability to meet these conditions may lessen the adequacy of the methodology, or even outcome in negative outcomes on the learning experience and the exhibition of students. On the off chance that these conditions are met, at that point helpful learning ends up being unquestionably more a successful way to deal with learning than individualistic and serious methodologies (Yamarika, 2007). Positive Interdependence Each gathering member’s commitment is on e of a kind and important for the accomplishment of the gathering, and individuals ought to be urged to take an interest as the contribution of every one of them is legitimately identified with the gathering accomplishment. The gathering ought to abstain from concentrating on the commitments of certain individuals and overlooking the commitments or inquiries of others with the goal that the gathering can learn as an all encompassing unit and not as incoherent units of people (Johnson and Johnson, 2009). Eye to eye Interaction This permits individuals to communicate straightforwardly with one another as oral clarification of ideas, showing others new information, examination of level of

How to Write Interesting Expository Essay Topics

How to Write Interesting Expository Essay TopicsWriting an interesting expository essay topic is very much easier than it seems. I cannot speak highly enough about the fantastic online writing guides that can help you with this and keep you on the right track. It can help you get that wonderful job you are applying for with great success. Do a little research in advance and you can start your career in no time.You can become very confident in the fact that there are many interesting expository essay topics out there. There are many well renowned online writers that have lots of experience in writing them. All you need to do is to find them and get some great tips and information. The site also comes with some great sample papers, which is a great advantage when you want to learn from the best. It will also give you something to test yourself with.What you need to remember is that you need to focus on what you are going to write and not on the topics. You must be able to write about w hat you know, what you are passionate about, and not what you think. You should never think that you know more than the other person does because it is not possible.Research is very important to be able to find the answers to all of your questions. You have to understand that the most likely people who will read your article are not going to be the ones who come back to read it. Those are just a few examples of topics you may write about. If you do good research, you can write about anything, but you have to be sure you are going to write about something that you are truly passionate about.The entire process of writing an expository essay topic is a fun one. You don't need to worry about writing a good essay. You have a nice list of topics and it does not matter if theyare boring or not. All you need to do is to read up a bit about them and then you can write about them.You have to complete details and information in your article that are related to the topic. If you do not include any detail, people will be thinking that it is a boring subject and they won't even bother reading it. All you need to do is to add in all the vital details you have about the topic.You also need to remember that there are also many very interesting topics that have nothing to do with the subject in which you are writing, like in the case of a personal life. For example, someone will write an article on what happened in their life and their partner might want to know why the person is unhappy with their current relationship. You need to tell her why it is your partner's fault and what she can do to make him happy.

What Love Is Like A Puzzle - 793 Words

What Love Really Is Love is like a puzzle, a four letter-puzzle that most people spend their entire lives slowly putting it together piece by piece. Love is also comparable to a Rubik s Cube, it needs knowledge, variety, time, playfulness, and patience. There is not guarantee the puzzle will be solved, but if it is, it will have that happily ever after feeling. Love is a feeling and also an emotion. It takes commitment, sacrifice, can cause pain, but also feels rewarding and appreciated at times. It also can over all generate people to feel blessed. Love shared through family is the kind of love that is almost impossible to break. Family is blood related so even if they mess up, there s always a certain type of love for your family no matter how crazy, how close, or how different they might be. Love for friends is common because people can be wild and crazy around them, yet they will lend a shoulder to cry on when it seems as if the weight of the world is being pressed on your should ers. Friendship is love that can be trusted with secrets and goofiness at the same time. Eventually there is love for that special eminence. When experiencing this love, it may present people, butterflies, and can fabricate people feel at home, even if they are miles away as long as that person is there. It is the feeling of family and friendship combined into one. This love can be that hardest love to controls, and is all about finding the right person at the right time and place in yourShow MoreRelatedWhat Love Is Like Puzzle777 Words   |  4 PagesWhat Love Really Is Love is like puzzle, a four letter-puzzle that most people take their whole lives slowly putting it together piece by piece. Love is also like a Rubik s Cube, it needs knowledge, variety, time, playfulness, and patience. There is not guarantee the puzzle will be solved, but if it is, it will have that happily ever after feeling. Love is a feeling and also an emotion. It takes commitment, sacrifice, can cause plain but also feels rewarding and appreciated at times. It also canRead MoreThe Puzzle Of A Perfect Puzzle1590 Words   |  7 Pagesplace where we fit in like a perfect puzzle piece. We like to believe the idea that out there in the world there is some space in the puzzle of life where we, the missing puzzle piece, can fit flawlessly to perfect the world. Maybe that is an egocentric notion and just maybe we realize unconsciously that we are not that last piece which makes the puzzle perfect but we are instead one of the many pieces that where place together before. However, every single one of this puzzle pieces was made and constructedRead MoreMy Personal Aesthetic Of Dance1114 Words   |  5 Pagespersonal aesthetic in the terms of dance extends far beyond mentioning what I like and what I dislike. 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Furthermore it was the push for these multiple narratives to assimilateRead MorePaul s Epistles : An Theologian And Church History Scholar1492 Words   |  6 Pagesfirst put them in their proper context. We like to state that Paul’s epistles were â€Å"occasional† writings. This simply means, they were occasioned by their context. This can relate to the current situation that is also impo rtant for understanding the perspective that Olson portrays in his book. Olson is an Arminian theologian and church history scholar who is aware of the climate of evangelicalism. Olson has also become aware of Calvinists who would like to see him removed from his position as professor

An Analysis Of Walt Whitman And Emily Dickinson - 1567 Words

How does â€Å"Keep your face always toward the sunshine - and shadows will fall behind you† relate to â€Å"Hope is the thing with feathers that perches in the soul - and sings the tunes without the words - and never stops at all†? For starters, both are quotes from Walt Whitman and Emily Dickinson, who are considered to be the greatest American poets in history. Whitman, who was born in 1819, wrote many poems and essays heavily influenced by transcendentalist writers, and Dickinson, who was born in 1830, also wrote several poems influenced by them, but was considered more of a Romantic writer. Nonetheless, their poems introduced new ideas and meaningful outlooks in the twentieth century, perhaps changing the world of poetry in the process. Although they both were successful, their poems were very distinct from each other in a unique way: their writing styles. Whitman’s writing style expresses many similarities with Dickinson’s writing style, such as thei r poetry themes and shifts from realistic to metaphoric reflections, but also contradicts with her’s through the structure and straightforwardness of each poem. As mentioned earlier, Whitman and Dickinson introduced new ways to create poetry with their works. This is because the Civil War was going on during the peak of their career, giving them new material to work with. A similarity is introduced with this: both Whitman and Dickinson typically incorporated Civil War themes (death, war, etc.), as well as other modern ideas, inShow MoreRelatedDeath Is Death And The Idea Of Death1290 Words   |  6 Pagesheaven, so, the male character doesn’t cry out to her in her death (Poe s Poetry summary and analysis). The male character also accuses others for her death stating that everyone wished her illness and effectively killed her by her. 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List 5 major authors associated with the movement Ralph Waldo Emerson, Henry David Thoreau, Walt Whitman, Emily Dickinson, Explain what Transcendentalist believed about each of the following topics: Human Nature They were to live independently, all you need is your mind, knowledge is born with. They also believed that an institution isn t necessary, andRead More Whitmans O Captain! My Captain! And Dickinsons Hope is a Thing with Feathers860 Words   |  4 Pagesnation apart. During this tumultuous period, two great American writers captured their ideas in poetry. Their poems give us insight into the time period, as well as universal insight about life. Although polar opposites in personality, Emily Dickinson and Walt Whitman created similar poetry. Dickinson’s â€Å"Hope is a Thing with Feathers† and Whitman’s â€Å"O Captain! My Captain!† share many qualities. Hope is a Thing with Feathers† and â€Å"O Captain! My Captain!† contain a similar scansion. 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Her traumatized state of mind is believed to have inspired her writing. In this particular poem, â€Å"Because I could not stop for Death,† the deceased narrator of the poem reminisces about that material day when Death came seeking for her. In stanza oneRead MoreAnalysis Of Walt Whitman s I Hear America Poem1314 Words   |  6 Pagesothers not so much. We rewrote the Declaration of Independence, Walt Whitman s I Hear America poem, and argumentative essays, like out The Raven analysis. We also gave speeches– that was the hardest for me, in my previous English classes, none of them made me go in front of the class and present–, made infograph, and even a multigenre project. We also can’t forget the books we’v e read in class, like poems from Emily Dickinson, Walt Whitman, Edgar Allan Poe, and novels from F. Scott Fitzgerald, and weRead More Theodore Roethke Essays1040 Words   |  5 Pagesform of his verse that was important, but the message being delivered and the overall theme of the work. Roethke was a deep thinker and often pondered about and reflected on his life. This introspection was the topic of much of his poetry. His analysis of his self and his emotional experiences are often expressed in his verse. According to Ralph J. Mills Jr., â€Å"this self interest was the primary matter of artistic exploration and knowledge, an interest which endows the poems with a sense of personalRead MoreThe United States1445 Words   |  6 PagesThe history of the United States tends to be understood through analysis of periods of conflict. From the Revolutionary War, to the Civil War, both World Wars, the Cold War (and its affiliate proxy incidents), and finally modern day. What this ske letal description misses are the individual struggles of people who spent their lives marginalized due to societal stereotypes and discriminatory legislation. Groups have been affected due to identities that include but are not limited to: race, religion

Taxation Taxation of Divident

Question: Describe about the Taxation for Taxation of Divident. Answer: Case study 1: Capital Gains Tax Net capital gain of Fred for the current year: Based on the provided information, it could be assumed that Fred is a citizen of Australia having no association with any kind of trading business. The holiday home of Fred could not considered as a trading stock. Therefore, Fred has earned revenue through the sale of his holiday home in February for $800,000 from the buyer. The net capital gain of Fred could be computed with the help of the indexation method and discounted method. This is briefly demonstrated as follows: Name of the Taxpayer: Fred Category: Individual Computation of Net Capital Gain/Loss for the year ended on 30th June 2016 Discounted Method Indexation Method Particulars Amount Amount Amount Amount $ $ $ $ a) Sale of Holiday Home : Sales Consideration 800000 800000 Less : Cost Base of the Property 100000 148043 Legal Fees on Sales (Exclusive of GST) 1000 1000 Commission of Real Estate Agent 9000 9000 Stamp Duty on Purchase 2000 2961 Legal Fees on Purchase 1000 1480 Construction Cost of Garage 20000 133000 23853 186338 Capital Gain on Sale 667000 613662 Less : 50% Exemption on Capital Gain 333500 Taxable Capital Gain (A) 333500 613662 Less : Capital Loss of Previous Year 10000 10000 Net Taxable Capital Gain 323500 603662 Table 1: Net taxable capital gain of Fred (Source: As per the case study) Necessary Notes: The asset has been purchased on 20th September 1985 and thus, it could be categorised as the CGT assets of the concern. Hence, it needs to be treated as the taxable capital giant or loss. Both the discounted and indexation methods could be used to compute the net capital gain or loss. This is because the indexation method utilises CII of the first quarter of 1987 till the final quarter of September 1999 to compute the asset values bought in 1987. The computation also includes the expenses like legal fees and stamp duty (gov.au 2016). The additional development related to the property is computed by talking into account CII of 55.2 from the first quarter of January 1990. It has been assumed that Fred is an Australian citizen and the organisation does not have the property ownership. Therefore, Fred could use the application of both indexation and discounted methods to compute the minimum taxable amount to be paid on the capital gain. Fred needs to use the discounted method, as it would help in minimising the taxable capital gain amount from $603,662 to $323,500. As a result, the decline in capital gain tax would help in increasing the overall value of retained income (Woellner et al. 2016). The loss arising out of capital gain in the past year could be attuned in the existing year, as the shares are given equivalent treatment like property, while computing the net capital gain. Variation in answer if the loss has aroused from the sale of antique vase: The company has suffered loss in the past accounting year due to share loss, which could be adjusted with the present capital gain in the year 2016. However, the capital gain could not be subtracted from the sale of the property, in case; loss arose from the antique vase (Harding 2013). Faccio and Xu (2015) agreed to this and further remarked that capital loss arising from antique items could only be adjusted from the sale of such items, which is realised as capital gain. Hence, it could be inferred that it is not possible to adjust the capital loss in the amount of capital gain, in case, loss has aroused from the sale of unique vase. Hence, the total amount of tax to be paid, as per the discounting method, is $333,500. Case study 2: Fringe Benefits Tax a. Advise to Periwinkle of its FBT ramifications: Computation of car fringe benefit: Particulars Details Total Kilometres Travelled during the FBT year A 10000 No. of Days in the FBT year B 366 No. of Days of Travel C 336 Annualised Kilometres (A x B/C) 10892.86 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 Table 2: Computation of fringe benefit from car for Periwinkle (Source: As per the case study) The above table illustrates the total fringe benefit associated with the car of Periwinkle to Emma. Moreover, the car has been utilised for 336 days for private use, since Emma did not avail the same for her trips. In this regard, Hodgson and Pearce (2015) cited that the implementation of fringe benefit tax is to compute the benefits for the staffs on the part of the organisation. Computation of fringe benefit on loan: 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 Table 3: Computation of fringe benefit for interest on loan for Periwinkle (Source: As per the case study) According to the above table, the total taxable fringe benefit related to interest on loan has been obtained as $22,250. Moreover, it has been observed that the interest rate charged is smaller in contrast to the benchmarked rate of interest. Hence, the interest has been computed at the rate of 5.95% to obtain the FBT ramifications of Periwinkle. As commented by Tang and Wan (2015), the loan interest is computed on the greater rate of interest, which could be either the benchmark rate or the company rate of interest. Computation of fringe benefit on special discount: 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 Table 3: Computation of fringe benefit on special discount for Periwinkle (Source: As per the case study) The above table depicts a description of the total taxable fringe benefit on special discount to Emma through Periwinkle. The taxable amount related to the bathtub has been subtracted from the money paid on the part of Emma. Therefore, the leftover amount is the fringe benefit, which is taxable generated on the part of Periwinkle. Hence, the rate of taxable amount is 75% of the actual price of sale of the bathtub (Brody et al. 2014). Computation of overall fringe benefit including GST tax: 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 Table 4: Computation of overall fringe benefit including GST tax (Source: As per the case study) The above table recommends the total fringe benefit of Emma generated through Periwinkle, which takes into account the GST inclusive ad GST free tax. The overall fringe benefit tax liability has been obtained as $28,374.33. The calculation has been made by considering both GST and GST-free to ascertain the accurate liability related to fringe tax. Periwinkle is liable to pay this tax liability. In this context, Hemmings and Tuske (2015) advocated that computation of actual fringe tax liability minimises the additional payments, which could hamper the profitability of the organisation. Variation in answer if Emma bought shares instead of lending to her husband: With relevance to the above discussion, the fringe benefit tax liability of Periwinkle stood at $28,374.33, since the husband of Emma has bought the shares. However, if Emma had bought the shares herself, Periwinkle might experience a decline in its FBT. Moreover, the income earned from the shares is subtracted from the fringe benefit tax liability of Periwinkle. Therefore, the income earned from the shares could not be adjudged as fringe benefit tax liability in the context of Periwinkle Private Limited (Ato.gov.au, 2016).As cited by Jacob and Jacob (2013), the income generated from shares is taxable under Australian taxation law and falls under capital gain. References: Ato.gov.au. (2016).Capital gains tax | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 15 Sep. 2016]. Ato.gov.au. (2016).Fringe benefits tax (FBT) | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/ [Accessed 15 Sep. 2016]. Brody, E., Breen, O.B., McGregor-Lowndes, M. and Turnour, M., 2014. 5 An Unrelated Income Tax for Australia?.Performance Management in Nonprofit Organizations: Global Perspectives,17, p.87. Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(3), pp.277-300. Harding, M., 2013. Taxation of Dividend, Interest, and Capital Gain Income. Hemmings, P. and Tuske, A., 2015. Improving Taxes and Transfers in Australia. Hodgson, H. and Pearce, P., 2015. Travel Smart or travel tax free breaks: Is the fringe benefits tax a barrier to active commuting in Australia?. Jacob, M. and Jacob, M., 2013. Taxation, dividends, and share repurchases: Taking evidence global.Journal of Financial and Quantitative Analysis, 48(4), pp.1241-1269. Tang, R. and Wan, J., 2015. Fringe benefits tax and fly-in fly-out arrangements: John Holland Group Pty Ltd v Commissioner of Taxation. Australian Resources and Energy Law Journal,34(1), p.17. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law. Oxford University Press.