Calicut Operations Manageent free essay sample

Kentucky Fried Chicken, popularly known as KFC, is a part of Yum! Brands, Inc. (which also owns leading brands like Pizza Hut, Taco Bell) the world’s largest restaurant company with more than 36,000 locations around the world. KFC is the worlds largest chain of fried chicken fast food restaurants, headquartered in Louisville, Kentucky in the United States. It was founded by Colonel Harland Sanders, who began selling fried chicken from his roadside restaurant in Corbin, Kentucky during the Great Depression. KFC primarily sells chicken in form of pieces, wraps, salads and sandwiches. It also offers a line of roasted chicken products, side dishes and desserts. KFC offers its signature products in India as well. It was the first fast food multinational to enter India. During the initial days in India KFC faced protests by PETA and many cultural and economic activists who used the term ‘junk food’ against KFC. Initially KFC targeted individuals who preferred individual meals of international taste. Later they changed their target to families. In KFC main menu items are Crispy outside Juicy inside Hot and Crispy Chicken; Spicy, Juicy and Crunchy Zinger Burger, Toasted Twister, Chicken Bucket etc. For the vegetarians in India, KFC also has great offerings that include Veg Burger, Veg Snacker and Veg Rice meals. In Calicut, the sales ratio of non-veg and veg dishes is 95% and 5% respectively. At present there are 223 restaurants across 35 cities. It is now targeting second-tier markets as it looks to achieve $1 billion in system sales and 1,000 stores by 2015 across 85 cities. 2. Organizational Structure KFC, as an organization, has following layers in its structure. 1. Area Coach This is the first level of the hierarchy (for a restaurant). The Area coach is responsible for all the trainings outside the KFC premises. He is the head of Field training. Under each Area Coach there are the Restaurant General Managers corresponding to the restaurants falling within the area of the Area Coach. 2. RGM (Restaurant General Manager) He is the head of a particular outlet. He is accountable for following the business practises and maintaining health and safety standards within his outlet. The KFC outlet in Calicut outlet has 1 RGM 3. ARM (Assistant Restaurant Manager) The ARM is responsible for the training of the employees for his outlet. He is an assistant to the RGM and is accountable for the day to day operations such as customer handling, purchases, adherence to safety and health standards etc. The KFC outlet in Calicut has 2 ARMs. 4. SM (Shift Manager) He is an assistant to the ARM and is responsible for his shift. There are 3 shifts and presently there are 3 SMs for the Calicut outlet of KFC 5. Team Member This is the first level in the hierarchy. To move over to the SM level, the employee has to go through an IDP i. e. Internal Development Process. The IDP is a training Program which is carried out by the in-house SMs as well as Buddy managers who visit an outlet to conduct the training. Presently there are 55 team members in the Calicut outlet of KFC. The number of team members in an outlet varies from 30 for a small outlet to 50-60 for a big outlet. The Hierarchy that exists in the KFC outlet and career path of the employees are shown below. Figure: KFC Organizational Structure Figure: Career Path of an Employee 3. Facility Layout The present location of KFC outlet is National Highway 17, Tazhekkod, Kozhikode, Kerala 673001. The outlet is strategically located in one of the market complexes on the national highway. The store also has expansion plans in the upcoming HiLite Mall in Calicut. The outlet spans across 5000 sq. Feet and is the largest facility in terms of sq. Feet area all over the country. The kitchen area accounts for approximately 1000 sq. Feet. Biggest outlet in India Seating capacity of the outlet is 210 Average footfall per day is 300-315 Figure: First floor, KFC outlet Calicut The outlet benefits from lesser presence of competitors in the vicinity, the only major competitors being Chic King and Dominos. Figure: KFC outlet Calicut Layout Design Dining area is equipped with a number of tables of different sizes, shapes and sitting capacity ranging from 2 to 16 in one table. Walls in this area are painted with graffiti designs which are similar for all the outlets across India. Music system is installed with equally distributed speakers across all corners that play soft music with very mild yet audible and enjoyable loudness. Kitchen area is very well isolated from dining area. It is restricted for only authorize personnel access to ensure safety and hygiene standards. Kitchen area comprises of: 3 storage facilities at different temperature level Manager’s cabin and a room for staff Sanitization and cooking area Kitchen area looks tight packed and constricted in size, but it is well planned standard of KFC outlets to minimize distance and hence travel time between different work stations. 4. Process Analysis KFC is a highly process oriented organization and hence their success largely depends how well they are able to design and implement the process specifically while fulfilling the customer orders. Like all the other aspects of KFC, preparation of the dishes also follows nation-wide standards to maintain same taste and quality across all the outlets in India. In terms of operation management a Process is defined as an activity that takes inputs and transforms them into outputs that, it is hoped are of great value to the organization than the original inputs. In simple terms we can say that it is transforming inputs into the desired output. KFC applies a Multi Stage Process Approach with a motive of Make-to-Order. Following are the processes involved in the preparation of any typical recipe. 1) Storage of raw material: KFC procures all the raw materials from fixed vendors to maintain constant quality. The process starts from Cold Storage, which is a designated area to store raw chicken and vegetables at varied refrigerated temperatures. Since items procured are of 3 different forms, it has to be stored at different temperatures as given below: a) Dry: Dry storage maintains a temperature close to 10? C to normal room temperature. It stores all the material that does not require cold storage. b) Chilled: The temperature required to store Chilled chicken varies from 1?  C to 4? C. The life expectancy for the items in this storage is for 1-2 days. Hence they take raw materials based on their forecasting and store the material accordingly which are to be used within next 2 days. c) Frozen: The temperature required to store Chilled chicken varies from -18? C to -35? C. The life expectancy for dry chicken is of 120 days. The storage room for vegetables and chicken is same but these items are kept at certain distance. KFC maintains a particular height above the ground and away from walls to store the material in all storage rooms. 2) Removing from Cold Storage / Sanitization: Chicken/vegetables are removed from the storage area based upon the daily forecast of the orders which is precisely the daily requirement to support the customer orders on daily basis. After removing from Cold Storage, this chicken is sanitized by washing and cleaning of the raw chicken through three different stages. After properly sanitizing, cleaned chicken is transported to Marination Process. 3) Marinating Raw Chicken: Marination is the process of soaking foods in a seasoned, often acidic, and liquid before cooking to add flavour by immersion in liquid. The liquid in question, the Marinade, is acidic in nature (made with ingredients such as vinegar, lemon juice) or enzymatic (made with ingredients such as pineapple or papaya). KFC has reserved the secret recipe of this oil. At the same time various other ingredients are also added which includes flavoured items like herbs, and spices to further enhance the taste. Marination is done through a machine called Marinator. It is simple to operate machine which comprises of a chamber and an electronic controller to operate the chamber. The Chicken is placed in the chamber, add marinade, add ice cubes and put on the Marinator. Push a button and the unit turns for exactly 10 minutes and you are done. It takes about 300 rounds in 10 minutes. The temperature is controlled to 1? C to 2? C. 4) Breeding: Breeding of chicken is the process of covering the marinated chicken with a layer of secret KFC ingredients. A due care is taken to keep the product mix of the recipe constant at the same time it is another point of Quality control to check and ensure that Veg and Non-Veg section remains separated. 5) Frying Oil Draining: Computerized VAT process is a form of Deep Frying technique which uses a basket to raise chicken pieces of the oil when cooking is finished. VAT Fryer placed at KFC are equipped with features such as timers with an audible alarm, measures to prevent food crumbs from becoming over cooked, ventilation systems to reduce frying odours, oil filters to extend the usable life of the oil, and mechanical or electronic temperature controls. These fryers are used for cooking many fast foods, and making them crisp. VAT Fryer is placed opposite to the breeding table inside the Kitchen so as to make sure that the chicken pieces take the minimum time to move from the breeding table to the frying rods. Oil Draining is generally done manually with the help of bucket placed over the VAT fryer. This takes place over the VAT fryer only. Time taken by the process is 3-5 minutes. KFC standards are 5 minutes. 6) Buffering: The fried pieces of the Chicken are sent to the storage buffer for immediate storage. This storage section is called as Buffer. The shelf life of fried chicken is 2 hours, but it needs to be stored at regulated temperatures. This is important as to keep the freshness of the flavour and taste as it is. 7) Assembling the order: This process takes place at the Counter. The counter person assembles all the parts in Burger like bun, fried chicken, mayonnaise and other items as per the order. 8) Serving: The person at the counter serves the order to the customer along with cordial and warm gestures. 9) Inventory: There are various set of inventories at various points which are to ensure proper scheduling of the order. Automated times are installed to track life of products at the inventory. After the due lapse of time, inventory products are discarded immediately. For detailed analysis we have chosen following two products of two different categories, 1. Grilled Chicken Kentucky Grilled Chicken is marinated, seasoned and slow grilled to juicy perfection. 2. Veg Zinger Burger Assembly process of a burger where crispy fillet of 100% real veggies, topped with iceberg lettuce mayo, served in a soft sesame bun. Image source: www. kfc. co. in 4. 1 Process Analysis of Grilled Chicken 1. Thawing: Raw chicken is retrieved from cold storage and kept in relatively warm temperature to melt. Shelf life reduces to 48 hours from 9 months (in frozen storage). 2. Marination: This process starts with cleaning, removing damaged pieces, Removing fins, feathers and extra fat. Now chicken enters in Marinator machine in bundle of about 10 packets. Here it is rotated with secret ingredients, spices and water for 10 minutes. It is rotated for 300 times. 3. Aging: Marinated chicken is kept for 2 hours before further processes. 4. Cooking/Grilling: Chicken is now grilled at 250 °C. It is called Convotherm. Minimum 7 pieces are taken, which takes 14 minutes and hence 2 minute per piece. 5. Staging: Chicken is kept in normal temperature for 5 minutes before serving. At this time, shelf life of the product becomes 1 hour. 6. Delivery: Grilled chicken is delivered at the counter. Activity Designation Predecessors Time Retrieve Chicken/ sanitization A 3 min Thawing B A 480 min Marination C B 10 min Aging D C 120 min Cooking/Grilling E D 2 min Staging F E 5 min Delivery G F 1 min X represents the Shelf life of the item, after which the item is discarded. Here, X = 1 hour. Cycle Time= 480 minutes Bottleneck = Activity B (Thawing) Throughput Time = (3+480+10+120+2+5+1) = 621 minutes 4. 2 Process Analysis of Veg Zinger Burger All the activities in assembling Veg Zinger Burger are simple and very much similar to that of Grilled Chicken. The only difference is that in this process, there are three parallel lines of activities. Also, the activity ‘F’ in below table i. e. toasting the Bun takes place after a customer has placed the order. It goes through two steps of toasting that takes 35 sec and 9 sec to complete. Activity Designation Predecessors Time Sanitization A 3 min Patty Cooking B 4. 5 min Bun Preparation (Thawing) C 720 min Cutting lettuce D A 5 min Staging of Patty E B 5 min Toast Bun F C 1. 68 Min Assemble and Deliver G D,E,F 0. 32 min X, Y, Z represent the shelf life of various components before assembling. Any particular component is discarded if it passes this time. X = 48*60 minutes, Y = 24*60 minutes, Z = 25 minutes Cycle Time= 720 minutes Bottleneck= Activity C (Thawing) Throughput Time = 738. 5 minutes 5. Service Effective service is one of the key factors that provide a competitive advantage in this particular field of business. The KFC outlet provides 3 types of services Dine-in Take-away Delivery 5. 1 Service Design Image Source: www. studyblue. com/notes/note/n/exam-2/deck/2372497? KFC follows the Face-to-Face Tight Specs of service design matrix. The customers have the freedom to choose food items from a given list on display with very little variation while ordering at the counter. However all the activities are standardized, right from the beginning, like accepting the customer’s order, payment receipt till the lead time for the delivery of order etc. Moreover if a new food product is to be launched in an outlet, it will bear the same sort of standards (price, size etc. ) as set by KFC for the whole of India. Further with respect to workforce also the skill sets possessed by different set of workers (cook, on-floor staff) are standardized i. e. they undergo similar training and gain expertise for routine tasks. 5. 2 Service Blueprint Figure: Service Blueprint, KFC 6. Job Design KFC is internally sectioned into five departments: Cash Kitchen Supply Rider Order Take The structure at KFC can be represented as: The induction of an employee at KFC undergoes various pre-defined stages. The job design is specific in terms of what sequence is to be followed for an employee to earn ‘stars’. KFC has an institutionalized role orientation and employees have explicit information about the specifications of their job and timeline to be followed. With ‘mastery’ in each department, employee gets a ‘star’ with which salary increments are associated. The other criterion for promotion and salary increment is year-end performance review. Female employees, in most cases, are not able to avail all five stars as they are generally not trained in the ‘Rider’ department shown above due to safety concerns. However, this practice is limited to India unlike U. S. where female employees can avail all 5 stars. The below figure represents the induction of an employee into KFC: 6. 1 CHAMPS Training The CHAMPS training that an employee undergoes as part of CO training as mentioned above is to ensure that he can deliver all six aspects that the acronym CHAMPS stands for Apart from these six aspects of CHAMPS, Security is the seventh aspect for which employees are trained and proper precautions are taken. 6. 2 Working Hours KFC employees work in three shifts of 8-hours each for six days a week. If an employee has an unavoidable situation, he can apply for a leave and other employees are accordingly adjusted flexible so as not to compromise on meeting demands as well as employee motivation. 6. 3 Performance Review Employees are divided into different teams and each team performance is judged on the basis of the following parameters: Projection: Each team prepares food items keeping in mind the expected footfall. The accuracy of this projection determines the team’s performance and hence is an important judging criteria Punctuality: Each team is rated on how punctual the employees are and to what extent the employees conform to KFC norms Break through ideas: Creativity forms an important part of KFC culture and hence a major performance measuring criteria for the teams The team which excels in all these criteria in a given period of time is given an increment of Rs. 6000 per month and this motivates employees to perform better. 7. Quality Control KFC follows a set of standard measures for ensuring quality across all its outlets present all over the world. And it is the duty of the manager of the outlet to reinforce these quality checks on a regular basis. Some of them are mentioned below: 1. The procurement of raw materials (like chicken, vegetables, cooking oil) are made from specific vendors which has been entitled for providing the same. These vendors provide the raw materials as per standards set by KFC and the outlets must order/receive from them only. They cannot rely on local vendors for the sake of cost cutting per se. The Kozhikode outlet procured its raw materials from Coimbatore, Bangalore and Pune. 2. The raw materials are stored in cold storages with proper insulation and at a fixed height from the floor and a fixed distance from the walls. 3. Every food item at the KFC outlet has a certain shelf life associated with it (eg. Burgers have a shelf life of 10 minutes, Rice bowl+ Gravy=1 hr, Grilled Chicken = 2 hrs). On expiry of shelf life these food items are no longer served and have to be discarded. There are separate trash cans for veg/non veg items. 4. The cooking equipment are fully automated which maintains specific temperature for cooking different items. The oil used for cooking is also inspected on a regular basis and replaced if found below set standards. 5. All the employees of the KFC outlet have to strictly maintain health and hygiene regime. At the onset of joining itself the employees have to undergo medical examinations. Even during working hours after every 30 minutes or so, every working staff has to sanitize their hands. 6. The KFC outlet opens at 11:00 AM, so by 10:55 AM latest all the cleaning activities and cooking pre requisites must be performed. 7. The staffs are pre-scheduled to work(cooking, service etc. ) upon veg/non veg food items on certain weekdays and also has to wear aprons accordingly(green for veg/red for non-veg) 8. As soon as a customer enters the outlet, s/he must be greeted within 5 seconds. In case the floor people fail to do so, the employees behind the counter must acknowledge them. 9. The food items are prone to contamination by bacteria so they are either kept in cold storages at temperatures ranging from -23 °c to 4 °c or above 65 °c in the display shelves. 10. There is a Mystery Auditor who visits the outlet just like any other normal customer, whose identity is unknown to the staffs. S/he gives feedback upon the observations made on food quality, cleanliness, service etc. 11. There is another concept known as the Walk-of-8, wherein the manager of the outlet begins an inspection of outlet from a random point (be it kitchen, storage area etc. ) visiting every nook and corner and finally arriving at the start point. This walk has been found to be very effective in maintaining the quality checks and done on a constant basis. 8. Conclusion and Recommendation In Process Analysis, we observed that ‘Thawing’ activity is bottleneck in both the processes. It is an important and compulsory activity in which raw material is retrieved from freezer and kept at relatively higher temperature for several hours. This process can be accelerated using some heating equipments. It would reduce the cycle time. As the store is not in a prime location and also a bit off from the main road with sparse visibility it can put up hoardings to draw more customers. The outlet is sparsely occupied during morning. There is absence of additional parking space of its own. It can be dealt with offsetting the parking charges for the customers who use paid parking for their vehicles. This would effectively increase the customer satisfaction and hence, would increase sales by the virtue of it. In Calicut outlet, wastage is greater than 0. 5% (as set by KFC world standards). Hence a proper forecast for weekdays/weekends usage must be made judiciously in order to prevent excess wastage.

Tangled Web of Granny Flat Arrangements †MyAssignmenthelp.com

Question: Discuss about the Tangled Web of Granny Flat Arrangements. Answer: Introduction In this assignment, the researcher has aimed to demonstrate the taxation system of a particular country with the help of five different case studies. It has also been aimed to seek complete understanding of implications of taxation with these given case references. In addition to these, the researcher has decided to take help from rules and laws provided by the governing body and certain legislations. Eric has purchased certain assets and shares over the last 12 months and he sold these assets and shares last week in the same year (Piketty Zucman, 2014). If the assets or shares are held for a year or less than a year will be called as short-term assets. Similarly, if the assets are held for more than a year, will be called as long-term assets. In this case, Eric has held them for less than a year and sold them in the same year. Computation of short-term capital gain or loss for the year ended List of assets purchased: List of assets sold: Shares of a listed company for $ 5,000 A home sound system for $ 12,000 A painting for $ 9,000 An antique chair for $ 3,000 An antique vase for $ 2,000 Shares of a listed company for $ 20,000 A home sound system for $ 11,000 A painting for $ 1,000 An antique chair for $ 1,000 An antique vase for $ 3,000 Total assets purchased = $ 31,000 Total assets sold = $ 36,000 Short term capital gain for the year ended = total assets sold - total assets purchased = $ 36,000 - $ 31,000 = $ 5,000 In this case reference Brian has received a loan as a part of his remuneration package for three years, because he is a bank executive, he received loan amounted to $ 1 million at a special rate of 1%. 40% of the loan was used for income-producing purposes and for meeting all interest payment obligations. In this case, Brian has received fringe benefit on the loan amount for the year 2016-2017. In addition, it can also be seen that loan has been provided on 1 April 2016. The computation of taxable income of Brian for the year ended 30 June 2017 is given below. Date of receiving loan = 1 April 2016 for 3 years Amount of loan = $ 1 million Rate of interest on loan = 1% (special interest rate or fringe benefit) Actual rate of interest on loan in the country is around 15% Mode of repayment of loan = Monthly installment Use of loan amount = $ 400,000 (40% of $ 1 million) Computation of installment for 15 months = ($ 1,000,000 * 1% / 12 months) * 15 months = ($ 10,000 / 12) * 15 months = $ 12,500 Computation of taxable income for the year ended 2016-2017 Income = $ 1,000,000 Less: expenses = $ 400,000 Less: repayment of installments (interest) = $ 10,000 Less: repayment of installments (principal) = $ 250,000 ($ 333,334 - $ 83,334) Total taxable income = $ 340,000 In this case, Brian has to pay tax on the taxable income amounted to $ 340,000, where the monthly installment (principal + interest) on the loan is $ 21,667 ($ 250,000 + $ 10,000). Hence, it can be concluded that Brian should pay for installments and due to this his taxable income is reduced by $ 21,667. On the flip side, if he has to repay the installment at the end of the loan, his taxable income would be different (Cerqueiro, Ongena Roszbach, 2016). The computation is given below. Income = $ 1,000,000 Less: expenses = $ 400,000 Total taxable income = $ 600,000 Thus, it can clearly be seen that monthly repayment of installment is beneficial for Brian, because in this case, he should pay tax on $ 340,000. However, on the other hand, he has to pay tax on $ 600,000, which could be very high (Hodgson Pearce, 2015). On the contrary, if in case bank releases Brain from repaying the interest on loan, he would then have to pay only the principal amount. In this case Brians expenses would slightly go down, but he then cannot claim fringe benefit on the loan and he must pay tax on the taxable income, which is computed below. Computation of taxable income for the year ended 2016-2017 Income = $ 1,000,000 Less: expenses = $ 400,000 Less: repayment of installments (principal) = $ 250,000 ($ 333,334 - $ 83,334) Total taxable income = $ 350,000 Therefore, it can clearly be seen that Brian has to pay tax on three different cases. If he has to pay installment (both principal and interest), he has to pay tax on $ 340,000. On the other hand, if was released from paying interest on loan, he has to pay tax on $ 350,000. However, in case if the installment should be paid at the end of the loan tenure, he has to pay tax on $ 600,000. Jack who is an architect and his spouse is only a housewife, together borrowed money to purchase a property for renting purpose as joint tenants. Interestingly both husband and wife have entered a contract where, it has been decided that if any profit arises 10% of that profit will be entitled to Jack and rest will be entitled to his wife Jill. On the contrary, if any loss occurs, Jack will bear 100% of the loss. However, in the last year the rental property has generated loss of $ 10,000 and as per agreement, Jack will bear the whole loss. According to the Section 35(2) of Relationship Act 2008, a person is not said to be the domestic partner of another person on the ground of relationship of co-tenancy (Johnstone, 2014). However, according to the Section 5(1) of Partnership Act 1958, partnership may be defined as the relationship between two or more parties, who are carrying on a same business with an aim to earn profit. Australian Partnership Act also describes the nature of partnership in case of joint tenancy and provides certain provisions regarding the nature of tenancy or property related to the joint tenancy, where it is said that Joint occupancy tenure in like manner joint property normal property or part proprietorship does not of itself make an organization as to anything so held or possessed whether the inhabitants or proprietors do or don't share any benefits made by the utilization thereof (Bennett, 2016). The sharing of gross returns does not of itself make an association whether the people sharing such returns have or have not a joint or basic right or enthusiasm for any property from which or from the utilization of which the profits are inferred. Moreover, the receipt by a man of an offer of the benefits of a business is at first sight confirm that that individual is an accomplice in the business, however the receipt of such an offer or of an installment dependent upon or differing with the benefits of a business does not of itself make that individual an accomplice in the business (McCullagh, 2015). However, in this case it has been found that Jack and Jill have domestic relationship and came into a contract of joint tenancy where both are entitled to profit of 1:9 ratio, but in case of loss only one partner is entitled to bear the full amount of loss. With respect to the provisions made in Relationship Act and Partnership Act, it can be said that Jack and Jill are no doubt in domestic relationship but in case of relationship of Joint tenancy, Partnership Act gets attracted, where they are considered to be in partnership relation since the nature of business is same, also both are entitled to profit, but in case of loss, only Jack has to bear the whole loss. In fact, in partnership act, only provision for partnership is given that all the partners are entitled to profit and not loss. If any partner alone bears the whole loss but also gets share of profit will be also be called partner (Willis, 2015). Therefore, the loss of $ 10,000 will completely be borne by Jack and he is entitled to get tax benefit on loss for the year ended. On the flip side, if both the partners decide to sell the property, they first have to recover loss arose from that property then they can sell the property. However, in this case, there is no scope for recovery of loss, thus they have to sell the property for capital loss. Further, this capital loss will be adjusted with the long-term or short-term capital gain. The facts held in the case of IRC vs. Duke of Westminster 1936 The Duke executed deeds with people then in his utilize (counting his planter) in which he covenanted to pay to them certain week by week aggregates for a time of seven years or the joint existences of the gatherings. The deeds recounted that the installments were made in acknowledgment of past administrations dependably rendered to the Duke and that the Duke wanted to make arrangement for the individual despite that he may proceed in the Duke's administration (in which occasion he will be qualified for compensation in regard of such future administration) or may stop to work for the Duke (Evans, 2015). Letters of clarification (which were recognized by the representatives) were sent to every worker illuminating him that he could assert full compensation for future work however that it was normal by and by that he would be content with the arrangement made by the deed in addition to such aggregate (assuming any) as may be important to convey the aggregate installments up to the level of the pay or wages he had of late been getting (AbdulRazaq Adam, 2015). The beneficiaries at the time the deeds were executed were accepting settled wages or compensations and after execution of the deeds proceeded in the Duke's business and kept on getting such aggregates as, with the whole payable by the deed, made up the measure of the wages or pay payable before the deed and no more. On the off chance that the sums paid under the deed in regard of periods amid which the people were in the Duke's utilize were compensation for administrations, they were not deductible in figuring the Duke's risk for surtax. In the event that, then again, the sums were yearly installments, they were deductible. Subsequently, the issue was whether the installments under the deeds were compensation for administrations or not (Bloom, 2015). It was indisputable that the deeds were conveyed into reality in order to allow the Duke to lessen his surtax obligation. The installments were not compensation for administrations. Three of the five Lords reasoned that the letter was not an agreement, just an outflow of expectation or reckoning and four of the five Lords presumed that, regardless of the possibility that it was an agreement, it was simply an agreement that the individual's compensation for future administrations won't be full compensation yet just the extra entirety alluded to in the letter. The fifth Lord, in contradict, inferred that the deed and letter ought to be seen together as a basically keeping up the current contract of administration instead of drastically adjusting it (Halberda, 2014). The majority of the Lords dismissed the recommendation that in income cases there is a principle that the court may overlook the lawful position and respect the substance of the issue. The substance is what comes about because of the lawful rights and commitments of the gatherings found out upon customary lawful standards. Principles established in the case of Duke of Westminster There is a particular offense identifying with the 'deceitful avoidance of wage impose' in the Taxes Acts, which was initially presented in 2000. Be that as it may, this enactment is not much of the time utilized, as the Revenue frequently wants to depend on the custom-based law when they indict (Krebs, 2016). Occasionally, you may find that a citizen is indicted under the Theft Act for false bookkeeping (or perhaps the Fraud Act 2006) yet the greater part of tax avoidance cases is brought under the customary law criminal offense of 'swindling general society income. There is no greatest punishment for such an offense if discovered liable so a respondent could be condemned to life detainment and in addition repaying the Revenue (Collins, 2016). The past Chancellor, Dennis Healey, broadly portrayed the distinction between impose shirking and tax avoidance as being "the thickness of a jail divider". In this case it has been found that the Bill wants to graze sheep in the land which he owns. But the problem here arises is with the tall pine trees in his land which needs to be cleared off. Later, Bill found that a logging company is ready to pay him $1,000 per 100 meters of timber which can be taken from his land. According to the relevant provisions of sale of goods act 1954 (Australia) the contract of sale can be made in writing which can be with or without seal or by word of mouth or partly in writing and partly by word of mouth. The price in the contract of sale can be considered as fixed if both the parties agree with each other. In simple words, it can be said that both the parties have to get into a contract of sale where they must follow some rules regarding purchase and selling (Vitry Roughead, 2014). One problem arises here, the buyer may not get the payment after fulfilling sellers need. Now in this case Bill is considered as seller who will be getting paid by a loggin g company for the clearance of trees in his land. If Bill agrees upon the payment offered to him by the company he will be getting good amount. For instance, let the measurement of Bills land be in meters, and it is assumed that the timber covers 4500 meters then he will get, for 100 meters Bill will be paid $1,000 for 1-meter Bill will be paid $(1,000/100) = $10 now for 4500 meters of land Bill will be given $(4500*10) $45000. Hence, as per assumed calculations it has been observed that for the clearance of 4500 meters of timber the company will be giving $45000 to Bill. Without investing any funds, the amount Bill is getting from the logging company is huge and can be a better deal (Leipold et al. 2016). Here another phase of the deal has been found where, if Bill will be given a lump sum of $50,000 by the logging company for the clearance of timber as per the requirement of the company (Douglas, Hall Gartner, 2015). The company offering him such a huge amount for the clearance, what if the owner of the land agrees upon this where both the parties have no idea about how much area does timber covers or how much timber the company needs. In this case may be the company is giving less amount for the timber that covers the land, or it may happen that the bill is getting more amount for less timber. Now it can be said that this deal may or may not be beneficial for one of the either parties. Therefore, according to observations which have been found studying the above case, it can be said that if Bill is offered a lump sum of $50,000 by the company for the clearance of timber it will be the best deal. Because if Bill agree to get paid $1,000 for every 100 meters then it would be a loss for him as per the assumed calculations above where he will be getting only $45,000 for 4500 meters of land that timber covers. Conclusion Efforts have been made to evaluate the different case references with respect to the taxation law. Based on the evaluation it has been found that in the first case reference Eric has earned capital gain of $ 5,000 and from the second case study, it can be concluded that in case if the installment should be paid at the end of the loan tenure, Brian has to pay tax on $ 600,000. References AbdulRazaq, M. T., Adam, K. I. (2015). Anti-Avoidance Legislations: Issues Doubts in the Application of Tax Rules in Nigeria.AGORA Int'l J. Jurid. Sci., 1. Bennett, R. J. (2016). Interpreting business partnerships in late Victorian Britain.The Economic History Review,69(4), 1199-1227. Bloom, D. (2015). Tax avoidance-a view from the dark side. Melb. UL Rev., 39, 950. Cerqueiro, G., Ongena, S., Roszbach, K. (2016). Collateralization, bank loan rates, and monitoring.The Journal of Finance,71(3), 1295-1322. Collins, J. (2016). Fraud by Abuse of Position and Unlicensed Gangmasters.The Modern Law Review,79(2), 354-363. Douglas, H., Hall, W., Gartner, C. (2015). E-cigarettes and the law in Australia.Australian family physician,44(6), 415. Evans, S. (2015). It's' Clean Hands' Again: The Dirtiness of Not Paying Tax Considered in the Supreme Court. Halberda, J. (2014). Mistake of law and mistake of fact in English law of restitution.Tijdschrift voor Rechtsgeschiedenis/Revue d'Histoire du Droit/The Legal History Review,82(3-4), 261-283. Hodgson, H., Pearce, P. (2015). TravelSmart or travel tax breaks: is the fringe benefits tax a barrier to active commuting in Australia? 1.eJournal of Tax Research,13(3), 819. Johnstone, P. (2014). Planning reform, rescaling, and the construction of the postpolitical: the case of The Planning Act 2008 and nuclear power consultation in the UK.Environment and Planning C: Government and Policy,32(4), 697-713. Krebs, M. (2016). Analysis of the CSARS v NWK case and its effect on the substance over form-doctrine. Leipold, S., Sotirov, M., Frei, T., Winkel, G. (2016). Protecting First world markets and Third world nature: The politics of illegal logging in Australia, the European Union and the United States.Global Environmental Change,39, 294-304. McCullagh, R. (2015). The tangled web of Granny flat arrangements.LSJ: Law Society of NSW Journal, (17), 82. Piketty, T., Zucman, G. (2014). Capital is back: Wealth-income ratios in rich countries 17002010.The Quarterly Journal of Economics,129(3), 1255-1310. Vitry, A., Roughead, E. (2014). Managed entry agreements for pharmaceuticals in Australia.Health Policy,117(3), 345-352. Willis, J. (2015). Fraud and the indefeasibility of a joint tenant's title.Bar News: The Journal of the NSW Bar Association, (Winter 2015), 14.

The Fault In Our Stars The Heroic Irony free essay sample

With author John Green and his best seller novel, The Fault In Our Stars, he invokes a different kind of response in his readers. Instead of expecting to read a novel about the horror Ross of cancer and the medical treatments many of its victims are subjected to, Green surprises his readers with a starched love story between two witty teenagers with an early death certifier cater. One of the fascinating themes about Greens novel is the juxtaposition of the heroic roles in The Fault In Our Stars between those with cancer and those without, who a re trying to provide assistance for the cancer patients.Although most believe that those burden d with a serious illness are unable to save themselves without the help Of someone, such as a doctor, or a higher ewer, Green shows that in actuality, sometimes the sick are the heroes who help give strength to those of the healthy and even provide help for themselves through the emote Anal experience of being loved, falling in love, and grieving fo r a lost loved one. We will write a custom essay sample on The Fault In Our Stars The Heroic Irony or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page To those who are ill, they are constantly told to fight the good fight, where ho pee was clung to;.. . Ears were shed; comfort proffered ( Green 1 1) by those who just didnt get it (11) Murderous 2 like Patrick, the leader of the Support Group. Green exemplifies Patrick as a la Kingstown with his story about having testicular cancer, living at his parents home without an friends and leading a group in the churchs basement. Patrick tells the group to rely on Go d and spews countless battle metaphors. Like many Patrick in the world, they tend to place e focus on a higher power, telling the sick that God will come to their rescue and the afterlife is a better alternative than where they are currently.It is almost as cancer patients are always a hamster .. . A fatal flaw (19) to the human race and needs to be quarantined and passed over to a higher being. They are a side effect of (3) mankind and their perceived savior is the lord. It is this vitrified mix of disappointment and (20) pity that Green dispels from h is novel. By providing an inside view of a cancer patient, Green shows that they are MO re than just a side effect. Certainly, they are of a doomed breed that technology and medicine AR e there to help but, sometimes they dont need saving from outside forces.Their mental anguish, which is sometimes overlooked, is what ought to be saved and in the case of Hazel an d Augustus, they are able to save each other. For example, the romance between Hazel Grace and Augustus Waters unshackled them from a potential life of loneliness and forgetfulness. In Haze Xis efforts, she has shown Augustus a second chance of being loved and falling in love. Unlike his last girlfriend, whos attitude toward him changed completely, Hazel [was] different She [w as] funny without being mean (312) and loved deeply.She gave Augustus the chance to leave a mark (311) on her life. Likewise, Augustus bought them a minute That [might] buy them an hour (59) by making himself Hazels knight in shining armor. He spends his last and only W sis on Hazel in order to fulfill her dreams of meeting her favorite author and was there for h re when she had a Murderous 3 Eden trip to the hospital. Together, they had their little infinity (260) in the numbered days they were given and thats not nothing (59).When it comes to pain, some may find it is necessary for growth, especially when the form of torment one goes through is because of the loss of a loved one. In light term ms, the existence of death is the one agony that human beings like to try to pretend doesnt exist, and that it isnt an eventual outcome for all creatures on Earth. According to Green, there will co me a time when there are no human beings remaining to remember that anyone ever existed 12) but it doesnt necessarily mean the eventual process of dying should occupy the expanse of someones life.In the dynamics of Hazel and her parents relationship, Hazel fears that the pros pests of her dying might as well be the end to her parents lives because she believes she is the c enter of her parents world and if she is gone, then what happens to her parents? Will they be able to pick themselves back up and move on with their lives, finding something else to center their w oral around? Her concern lays in the possible aftermath of her death. In spite of her fears, how veers, Hazel is informed by her mother revealing her parents involvement in providing hell p to families trying to cope with cancer.In this moment, the worry and anguish Hazel placed pup n herself is lifted because there would be more to her parents life than Hazels cancer story ( 32); even if she herself isnt saving the day, Green reveals that even a cynical, vaguely heroic b Ewing needs saving. Furthermore, following behind the tragedy of their love affair, Hazel managed to ease some of the harmonic terror (262) that Augustus brought with it. During hi s funeral, she had changed her eulogy into something more generic but heartfelt instead of sin the one she had written previously. Why did Hazel decide to change her eulogy instead of tells Eng everyone about Murderous 4 their love story? She came to an understanding that grief does not change you u Ltd reveals (286) the crushing sense of running out of time because she came to the realization n that funerals Are for the living (273) and that it served as a reminder to everyone of what t hey have lost and of how much time is left for them. They remind themselves that even though thesauruss parents and family memberships lost a dearly loved one, theres still a long lie fee filled with reheat and terrible moments that [they] cannot even imagine yet (272).

Essay Sample on Court Case - Tips and Advice

Essay Sample on Court Case - Tips and AdviceYou have probably seen many different essay samples on how to write an essay on the court case. You would find it difficult to choose the right one. With so many of them out there, choosing the best will not be that easy.There are a lot of essay writers out there who make it their business to write a very interesting essay that will certainly attract the attention of the readers. This is just a fact because people want to read something that has a higher chance of making them laugh and make them think. When you make use of these tactics, you will surely get the attention of the readers.There are also people who can give you ideas about the subject of the essay on the court case. This can prove to be very helpful as you can learn from them. As the writer, you need to be confident that your work is original, so you need to focus on all the details in order to make it original. The things that need to be concentrated on include using the right key words, grammar and spelling, and the way you discuss the subject matter is right.In order to do this, you will have to know where to look for the essay sample on court case. Since this is a subject that is very important to the readers, you need to make use of the internet so that you can easily download the material. The internet will make it possible for you to access many resources that you can use. It will also help you learn from others who have already done the same thing as you.In order to make it easier for you to look for the essay sample on court case, you will have to use the internet and type in the keyword phrase in order to find some samples that will be helpful for you. After you have finished your search, take a look at the online sites that can be found on the internet. From there, you can easily read the sample material on how to write an essay on the court case.Once you have found the material on how to write an essay on a court case that you need, you will n eed to have a look at it and read it carefully. It is important for you to know what is being discussed in the essay, which can make it easier for you to understand what you are reading. By doing this, you will have the ability to write the essay on court case with ease.After you have finished reading the essay sample on how to write an essay on the court case, you will have to pay attention to all the facts you learned. Make sure you note down all the terms you can use, so that you will not forget them when you come to write your own essay. Write all the points you learned down and also include the opinions you had about certain things, such as why you feel the topic is important to study. This will make the essay on court case more original and provide you with a way to contribute in the field of scholarship.The essay sample on court case is something that will definitely help you become a better writer. This is also a way to help those who will read your work as well. Whatever th e case may be, this essay is going to help you with the task of writing an essay on court case with ease.

SOCIOLOGY 1301 Chapter 1 2 Final Exam Notes Essays

SOCIOLOGY 1301 Chapter 1 2 Final Exam Notes Essays SOCIOLOGY 1301 Chapter 1 2 Final Exam Notes Paper SOCIOLOGY 1301 Chapter 1 2 Final Exam Notes Paper Essay Topic: Literature What is Sociology? Sociology is the scientific study of human social life, groups, and societies. What is not an example of sociological imagination? It allows you to use your experiences to view your society as an insider. Early thinkers that is considered the father of sociology? Auguste Comte Early thinkers that advocated for slave emancipation and religious tolerance? Harriet Martineau When people stated to feel disengaged and unable to cope with the changes in their environment, that is an example of Anomie Early thinkers that suggested that behavior must be fully comprehended through the suggestive meaning people attached to their actions Max Weber According to W.E.B. DeBois, knowledge is essential to combating prejudice. TRUE Proletarians are known as the business owners FALSE Survival of the fittest Concept argues that it is NOT natural for some people to be rich. FALSE Early thinker work that suggested that religion reinforces groups solidarity Emile Durkheim If Kevin and Kim met when they were both students at Tarrant County College, and after graduation, they both got married, that would be an example of Latent Functionalism If upon graduation, Kevin and Kim received their associates degrees from Tarrant County College, that would be an example of Manifest Functionalism If American Airlines workers decided to go on strike because of low pay and poor benefits, that would be an example of Conflict perspective Functionalist perspective is a macro-sociology TRUE Conflict perspective assumes that social order is achieved through coercion TRUE Sociological framework in which human beings are viewed as living in a world of meaningful objects. Symbolic Interactionism Perspective that was developed in the United States Interactionist perspective What perspective is most commonly applied to capitalism and economic systems? Conflict perspective In order to understand the societal changes, who applied the concept of evolution of the species? Herbert Spencer Early thinker that conducted research with the intention to combat racial inequality in the United States? W.E.B. DeBois Why is it important to understand the research method All of the above-Plays a major role in society, helps us to be better consumers of information, help avoid us being fooled by misleading statistics. A factor that causes, affects, or produces changes is known as Independent Variable Any Phenomenon that changes such as income, age, and religion is know as Variable After a sociologist reviews the literature, what is the next step in the process? Create a Hypothesis If the relationship between two variables is caused by another variable, this is known as Correlation What best describes the notion that the higher the level of ones education, the higher one;s income level will be? Hypothesis Valid research measures Accurately measure the phenomenon under study A sociologist decides to study the interaction among students in the colleges computers center. When the student realize they are under observation, they become shy and reserved in their interactions. This is an example of Hawthorne Effect The type of research design a researcher selects is based on theories and hypothesis the researcher started with. TRUE Studies designed in the form of an interview or questionnaire is known as Survey The type of research that collects and reports data in numerical form is known as Quantitative When a researcher collects information about a group through direct involvement in inspection this is known as Observation In an experimental research design the group that was not given any treatment by the researcher is known as Control group Data collected from the US census is an example of Participant observation Sometimes cause-and-effect can happen simultaneously False No effect can be its own cause True X cannot be a cause of Y if X precedes Y in time False

Gender issues in asian traditions Essay Example | Topics and Well Written Essays - 1750 words

Gender issues in asian traditions - Essay Example The Confucians viewed the cosmic order as â€Å"life-giving, relational, and harmonious in the interaction of its parts† and this gratitude for life was visible in their worship of the ancestors (Kelleher 137). Even though Confucianism considered family life and marriage as sacred, relationships, for the Confucians, were hierarchical in nature. As Kelleher points out parents, rulers, husbands and older siblings enjoyed higher social positions whereas the positions of children, subjects, wives and younger siblings were inferior(Kelleher 138). Wives needed to remain submissive to their husbands. The role of women was identified with the earth: Confucianism held that â€Å"the position of women in the human order should be lowly and inferior like the earth, and that the proper behaviour for a woman was to be yielding and weak, passive and still like the earth† (Kelleher 140). In the same way, one can also find similar passive and submissive roles attributed to women in Hin duism. As Young suggests, the role of women and their rituals during this period was limited to maintaining ‘social and cosmic order’. Even though the Vedic women’s role was esteemed as wife and mother, she had to remain as a silent partner in the Vedic rituals. The husband’s role was much prominent as he was the patriarchal head of the family. In Confucianism and Hinduism women were subject to certain codes of conduct. The role of women in Confucianism was very often limited to the family whereas the role played by men was viewed in the wider social-political order. Women were subject to three types of obedience in the family structure: â€Å"as a daughter she was subject to her father; as a wife, to her husband; and when older, to her son† (Kelleher 140). Another crippling factor that restricted woman’s active role was her lack of education. While boys had formal education in history and the classics, girls had to remain at

Traditional Marriages vs. Arranged Marriages Essay

Traditional Marriages vs. Arranged Marriages - Essay Example In this type of marriage, the individuals do not value their traditions and can adopt any lifestyle provided they are comfortable with it. On the other hand, in arranged marriages, the individuals do value their traditions of family and social life; hence there is restriction as to whom they should marry. This kind of marriage is very common in Middle East and part of Asia and Africa. It is also very common among the royal families and unification movement. Those practicing arranged marriages are mindful of their family traditions and social values and for this case; they ensure that they get a spouse within their castle. For the case they ensure the marriage partner comes not only from the same caste but from the same sub-castle. Traditional marriage has many options as there are many ways that those marrying might have come across each other. They might have across each other in college, in church or even social gathering and developed a liking in each other thereby developing a relationship leading to marriage. On the other hand, in arranged marriage it has only one option as the parents are the ones in charge of finding a matching partner for their son/daughter. In this case, the parent identify a matching partner for their son/daughter and then approaches the parents for negotiation even before the marrying partners have met. In traditional marriage because it can be done hurriedly, they do not emphasize on finding the most suitable partner hence leading to a high number of divorce rates among the marrying couples. The partners might have met in college, church or even social gathering and developed a liking in each other thereby think they can marry. This might be done in a hurry without investigating the family background of the partner or even the past life, only to realize later on that the relationship can not work. This leads to divorces now and then in the society. On the other hand, in arranged marriages, a lot of emphasis on the matching partner is taken and the family background scrutinized whether it has a good reputation or not. The parent take time before they can finally approve that the partner can marry their son/daughter and then give a go ahead their daughter/son to meet. In these situations, these individuals have so much faith with their parents such that they would not like to disappoint them; hence they ensure the marriage last. The couple respect each other and they always know that their parent have chosen the best partner for them. In traditional marriages, the marrying partners have a variety of people and lifestyle to choose on terms of marriage partners. For this case, they are free to marry from anyone they feel they can cope with. This is unlike in arranged marriage whereby the parent chooses the partner for their son/daughter hence no freedom at all in terms of choosing a partner in terms of likeness of lifestyle. In arranged marriages, the parents have to look at so many factors before they approves that the partner can fit in their family or not. Some of the factors they do consider are the family background, education, social life, age, height and beauty. For this case, t