Langston Hughes Essays - African-American Literature, Free Essays

Langston Hughes Essays - African-American Literature, Free Essays Langston Hughes Langston Hughes was conceived on February 1, 1902 in Joplin, Missouri. His dad was James Nathaniel and his mom was Carrie Mercer Langston Hughes. His granddad was Charles Langston, an Ohio abolitionist. As a little youngster he lived in Buffalo, New York, Cleveland, Ohio, Lawrence, Kansas, Mexico City, Topeka, Kansas, Colorado Springs, Colorado, and Kansas City, Kansas. In 1914 his folks separated and he, his mom, and his stepfather moved to Lincoln, Illinois. In secondary school back in Cleveland, he was chosen class artist, and editorial manager of the senior class yearbook. He instructed English to a few families in Mexico in 1921 and furthermore distributed his first exposition piece, Mexican Games(Davis). In an extract from an article about Langston Hughes in Encarta 97, it says that he was found in 1925, while he was filling in as a table attendant in an eatery in Washington, D.C., when he inadvertently left three of his sonnets close to the plate of Vachel Lindsay, an American writer. She helped him ge! t exposure for his works and she kicked him genuinely off in writing(Encarta). In an article about Langston Hughes in The Reference Library of Black America it discusses all the spots on the planet that Hughes has voyage. He presumably utilized a great part of the data of the way of life of different nations to compose. Hughes voyage everywhere throughout the world as a sailor. He went to the Soviet Union, Haiti, Japan, Spain, Genoa, France, also, different pieces of Europe. Hughes was a writer, anthologist, librettist, musician, editorialist, interpreter, organizer of theaters, and a poetical trailblazer in jazz innovation. Hughes jumped at the chance to write in numerous sorts, for example, composition, satire, dramatization, fiction, accounts, personal histories, and TV and radio contents. Langston Hughes was the dad of the Harlem Renaissance and made numerous commitments for the benefit of African-Americans which prompted the finish of segregation and segregation(Davis). Hughes was a significant figure in the Harlem Renaissance since he was one of the most skilled and well known dark essayists in his time. The Harlem Renaissance was the dark development during the 1920's. Numerous African-Americans got renowned during this time and more individuals in the United States and the world got the chance to see another side of African-Americans which had never been seen. Individuals saw that blacks could show improvement over white individuals and many, however surely not all, obstructions like isolation were diminished recognizably. He composed various dissent sonnets in which he utilized incongruity to get his focuses across to the peruser. Hughes was impacted by Jean Toomer, another dark author and writer. It appeared like Hughes utilized his verse as an approach to battle against the continuous battle that African- Americans despite everything face today. Many accept that his best sonnets were roused by the city of Harlem. He was indeed, even called the Artist Laureate of Harlem due to his unders! tanding for the city. Hughes best volume of Harlem works is Montage of a Dream Deferred. Hughes was the creator who during the Harlem Renaissance utilized a significant part of the Black culture in his work. He started to utilize the Blues, Ballad structure, move rhythms, society discourse, and Jazz in his verse. Hughes had achievement in various fields of composing. His best show, Mulatto, a play, was performed on Broadway multiple times in 1935. In his best parody, Little Ham(1935), again he utilizes topics from Harlem. Hughes' best fiction is in his Straightforward arrangement. In the course of his life, Langston Hughes won a few honors. In 1925 he won his first prize for verse in the Opportunity challenge what's more, third prize for exposition in the Crisis challenge. In 1926 he distributed his first volume of sonnets, The Weary Blues. In 1953 he won the Anisfeld-Wolfe Award. Hughes additionally won the Witter Bynner Prize for undergrad verse while going to Lincoln University. Indeed, even West Indian artists, for example, Leopold Senghor, considered Hughes to be the dad of the Negritude Movement(Davis). One of Hughes' works referenced in the book, The Langston Hughes Reader, is entitled, My Most Humiliating Jim Crow Experience. This short story of his is a genuine story of his youth. It appears all the topics he is battling for and the things he is battling against. What happens is that

Essay Examples on Battle of Princeton Essay Example

Exposition Examples on Battle of Princeton Paper first Essay Sample on Battle of Princeton The Battle of Princeton was an essential fight in the Revolutionary war. Prior to this fight, American spirit was low and individuals were starting to free trust in the upset. Washington, the leader of agitator powers at this fight, accepted that a misfortune right now would spell American annihilation. Shy of provisions and men, Washington rowed over the Delaware to meet fate. After the British thrashing at Trenton, the British General Howe requested Cornwallis to shield Princeton from any agitator assaults. Cornwallis, continuing to Trenton, left 6000 men under the order of colonel Mawhood at Princeton. Mawhood starts walking just to discover Washington settled in and prepared for the fight to come. Washington repulses the English and the two sides truce during the night. As sunsets, Washington guides a little gathering of officers to set camp as an imitation. In the interim, Washington and his soldiers quietly moved behind Mawhoods troops. The following day, two separations from each side experience one another while walking. The British had 276 men while the renegades, under Mercer, had 320. The British charged and pushed the colonials back. The renegades were fortified by somewhere in the range of 600 additional soldiers, yet notwithstanding the chances, the British battled valiantly and pushed the loyalists back. Washington showed up and mobilized his men. He at last broke the redcoat line and charged. The loyalists kept on surging into the city of Princeton. A portion of the British were constrained into Nassau Hall, the principle working of Princeton University. After the radicals terminated various cannonballs into the structure, the British soldiers had to give up. After the English gave up, Washington canceled all interest and got together supplies rapidly to make a getaway. We will compose a custom paper test on Essay Examples on Battle of Princeton explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Essay Examples on Battle of Princeton explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Essay Examples on Battle of Princeton explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer The bigger armed force of Cornwallis would before long be sent to the territory. He continued moving until he had to permit his soldiers to rest along the Millstone waterway. second Essay Sample on Battle of Princeton The Battles of Trenton and Princeton In the fall of 1776, Washington and his men were exploring the great outdoors out in New York City after the destruction they endured in Long Island.The fighters shuddered around the open air fires after a long time after night without shoes, covers, or winter outfits. Washington realized that being encircled by water left him and his 19,000 soldiers amazingly helpless against the British with their maritime portability and bigger powers. On November 21, 1776 Washington moved his soldiers south joining the soldiers from Fort Lee.He then proceeded with the excursion into Newark, New Jersey and trusted that a volunteer army will mobilize, however few demonstrated up.The next leg of this excursion would take them to New Brunswick, leaving on the 28th, similarly as the British were showing up in Newark. At that point on December first, the British powers moved to New Brunswick and Washington repositioned his men to Princeton.On their approach to Princ eton, Washington had his men devastate all extensions and chop down trees behind them to defer the British who were in quest for the American armed force. When they had arrived at Princeton, the Americans fell back to Trenton along the Delaware River, which is the outskirt with Pennsylvania.Then on December second, 2,000 Pennsylvania minute men joined Washington at Trenton. Most men chose to remain at home to shield their families from the foe and any important belongings from the British and Hessians. The British and Hessians as of now were obliterating Jersey homes, ranches and assets as they traveled through the state.As Washington moved to Princeton, General Greene was confronted with the propelling British and had to withdraw. Joining Washington, the consolidated armed force presently moved back to Trenton and afterward over the waterway. Washington had each pontoon that could be discovered moved to wellbeing across to the Pennsylvania side. Arriving at the Delaware on the eighth, Howe situated himself over the waterway.

Joyce’s novel Essay

The books Mrs. Dalloway and A Portrait of the Artist as a Young Man, composed by Virginia Woolf and James Joyce individually, are stories of people who are tested by the general public in which they live. The jobs customarily passed on to people become components of limitation for a large number of the characters inside the tales. While show directs the activities that the characters ought to play out, the perusers get the feeling that the creators are contrary to these customs. For the duration of the day went through with Mrs. Dalloway and her companions, circumstances emerge in which characters become incredulous of others’ decisions in a manner that portrays the thoughts of the storyteller or creator. Similarly, in the encounters of Stephen Dedalus and different characters of Joyce’s tale, one finds that they frequently want to perform activities outsider to the cliché jobs of their sexes. In these books, subsequently, we find that there is no evident want inside characters for guys or females to acquire customary gendered jobs. Truth be told, we find a longing to involve a multi-gendered personality. This is significant in light of the fact that it motions at a character separate from cultural development of sex. Hermione Lee relates that Virginia Woolf looked for a â€Å"combination of reasonableness and tenacity† in her work (xvii). This recommends a comparative blending of female and manly characteristics with which she instills a few of her characters in Mrs. Dalloway. Clarissa Dalloway has become a lady who apparently fits impeccably inside the job culturally designed for her sexual orientation. She is the spouse of a legislator and the mother of a lovely little girl. She tosses fine gatherings and does the conventional female occupations of supervising the workers, visiting the wiped out, and different things. However, Woolf shows up quickly to private to the peruser the nuisance of this custom to Clarissa herself, as she is seen at the beginning of the novel going on a task that ought to typically have been held for her workers. Her craving for freedom is attested in the main sentence, â€Å"Mrs. Dalloway said she would purchase the blossoms herself (Woolf 1). In spite of the fact that this disobedience is a little one and is covered in the appearance of â€Å"womanly† work (going to purchase blossoms), the business part of it puts her in the situation of a specialist, similarly as the task liberates her from the bounds of the home. On this walk she considers Peter Walsh, a man with whom she once shared her interests for writing and opportunity. Her musings and wants get through shows that direct the acquiescence of ladies. She considers marriage in a manner that appears to be strange to its constitution, as she permeates her job in it with the kind of freedom that one doesn't for the most part find in the conventional perspective on marriage. She clarifies that her ruling against wedding Peter was made in light of the fact that â€Å"In marriage a little permit, a little freedom there must be between individuals living respectively day in day out in a similar house; which Richard gave her, and she him† (Woolf 5). This exhibits the degree to which she wants not to be subsumed by her better half as ladies frequently are in relationships. Proceeding, she thinks, â€Å"When it went to that scene in the little nursery by the wellspring, she needed to break with him [Peter] or they would have been crushed, them two demolished, she was convinced† (6). This determines what she thinks of her as life would have been similar to with Peter. She tries to add a part of manliness to her job by keeping something of herself and proceeding to demonstrate herself to the worldâ€a right that is normally conceded without reservation to wedded men, yet implicitly retained from ladies of that time. Clarissa keeps on showing her inward inclinations to lose the customary sex job and to satisfy her political and word related dreams. During that time in England, women’s occupations were restricted to family unit related tasks. She considers other ladies who had lived non-conventional lives, and aches to have her life to live again so she could settle on various decisions. The first of those decisions would have conceded her an occupation that would challenge her sexual orientation. The storyteller guarantees us that Clarissa Dalloway â€Å"would have been, similar to Lady Bexborough, slow and masterful; rather enormous; inspired by legislative issues like a man; with a nation house; extremely honorable, very sincere† (Woolf 8). The utilization of the expression â€Å"like a man† is telling, in that it features the degree to which Mrs. Dalloway yearns to be discharged from the bounds of her sex. She needs to be enriched with the conceivable outcomes that go to a man. Additionally advising is her longing to be â€Å"very sincere† (8). Truthfulness isn't an attribute that has been generally concurred to ladies, as they were urged to remain quiet about their musings (or maybe not to have any whatsoever). Along these lines, a lady with any thoughts or conclusions can be considered to have been to some degree constrained into craftiness by their very demonstration of subjection to the desire of their significant other and in their affectation at having nothing to state past comments about the running of the family. Clarissa’s inclination to talk earnestly exhibits her craving to join generally manly characteristics with her female ones.

How to Write a Powerful Autobiography Essay [Free Sample Included]

How to Write an Autobiography Essay: Guide for College Students So what is an autobiography essay? It is a paper based on your own personal knowledge that usually dwells upon one episode that had a major influence on one’s personality or worldview. It might be a part of a usual assignment or a necessary part of a college application. In any case, it is something you are sharing to present some personal qualities or make an interesting outcome. It might seem very simple to write about yourself at first glance, however, it takes a lot of skill and planning to select the subject and display it in the best possible way. Some people find writing an autobiography essay even more complicated than any other paper as there is a lot of freedom regarding the subject and there are always worries about not being too self-involved. This article on how to write an autobiography essay will help you complete a flawless and powerful paper. Autobiography Essay Format Considering planning a paper, an outline is one of the fundamental parts. You need to have a draft plan for the work’s structure. Not only does it provide a coherent order to your reflections, but it also makes a paper more readable and easy to follow. The first thing to do before starting on your own paper is to find inspiration. You can ask for some illustrations from your professor, or look for them online – there are many good presentations on the internet. An autobiography essay is not a story of one’s life; it usually concerns one event or experience that is worth sharing. An event that had an influence on the person who lived it through, and can provide a meaningful message to the reader. How Do You Structure an Autobiography? Generally, an autobiography essay outline follows the common framework of any essay, meaning a five-paragraph paper. It shouldn’t be very long; however, you may change the standard outline according to your needs. It might be closer to a narrative paper, but remember to use the first-person narration, as it is not fiction. It is not a short story, it is a personal essay. When planning an outline consider the story and how it can be presented, how many paragraphs do you need and what are the demands to an assignment. It might be a good point to include a plot twist. However, you can never go wrong with a well-proven traditional structure. How to Title an Autobiography Essay There is no right or wrong time for choosing the title for life story. Some start with it, others do it in the end, it is totally up to you. A title can be creative if you want but it should be appealing, intriguing and deal with the main point of your paper. The tips on how to write a title vary, but the main aspects are: It shouldn’t be very long; Do not try to include all the key points in a title; You may use puns for a comedy effect if it is appropriate; Make it engaging for a reader. You can look through creative titles about yourself online and use them as a basis for your thought process. However, do not use someone’s idea as your own as it won’t represent your writing. Here are some autobiography titles ideas that might inspire you: Driving Exam that Almost Drove me Crazy; Living Through a Happy Accident; What My First Job Taught Me; The Day that Changed it All; Surviving High-School Graduation. The choice of a title is completely up to you as long as it is made in accordance with the assignment’s requirements. How to Start an Autobiography Essay Before you start writing, brainstorm and choose an incident you want to depict. It must be relevant and have something to tell the reader. Create an outline and follow a coherent way to describe it. The first sentence of an autobiography paper must be attention-grabbing and interesting. You might as well start right with the story instead of putting a long autobiography introduction. Underline the main idea of your writing and what is going to be disclosed. There are several good ways to start an autobiography, such as to start in the middle of a setting, â€Å"Here I was standing in front of the whole group with my presentation.† Another way is to add a little bit of suspense, like â€Å"I never knew that such a simple thing as going to a vet with my dog can change my whole perspective†. An autobiography essay introduction doesn’t have to be very long. Underline the main point, create a setting or go directly to the events that inspired you. A good idea is to use a non-chronological order in the description of events to make the story more interesting. It is also crucial to have a nice transition to the main part; it can be a sentence like, â€Å"I’d never expected that what was coming next would be the most important day of my life.† How to End an Autobiography Essay Autobiography conclusions are as essential as the beginning, as they sum up the story, tie the ends together and make a meaningful impact on the reader. How to end an autobiography in a stylish and exciting way? First of all, conclude what has been stated before and focus on why it is important, what was the influence on your life and what conclusion did you make from this experience. Refer to the significance and make a connection to the beginning. Describe the central person in the story if there had been one. It is also great if you tell what was so unexpected for you and what this event has taught you about yourself or the world around you. If the story was non-chronological, make sure that by the end of an autobiographical essay it all comes together as one comprehensive piece. Check one more time if it is easy to follow and creates a vivid picture in the reader’s mind. Extra Tips on How to Write a Good Autobiography Essay Writing an autobiography essay can be challenging as it deals with the introspective process and makes us learn about ourselves more. It is important not only to follow formatting requirements but also to create a living picture of an event that the reader can re-live. Some students choose to use a fast essay writing service to help them with this assignment and it is only understandable. Here are some more tips for writing an excellent autobiography narrative essay: Select an event you are excited to tell about, it will make it more engaging and easy to write; Think about the audience of your paper, who will read it and what they might be interested in; Use a first-person narration to underline your perspective; Be sincere and be yourself. After all, this is your life you are writing about. Even a negative experience can teach us a lot; Understand the purpose of your work – what is the key point you are making? What is the question you are trying to answer? When writing an autobiography essay always check the demands of the assignment. An application and a college task have different purposes. Be sure you know all the guidelines; Don’t forget to describe the setting and add some vivid details to make the story more interesting and create a picture in the reader’s mind; After you are done, take some time to proofread your text. Here are some useful proofreading tips that might help you to check your writing and make sure it is flawless. Autobiography Essay Example/Autobiography Sample Essay Here is a short excerpt from an autobiography essay: â€Å"When I was growing up I had never wanted to be a teacher unlike many of my peers. However, one day what promised to be a normal Monday changed my whole perspective. I was in high school at that time, and we went with my mother to visit a college to find out more about the programs I might follow in the future. We were lucky to visit a lecture by a physics professor and I thought it might be boring at first. Little did I know, this lecture was the most important hour in my life. It was a nice sunny day and the campus looked great, there were lots of students and they all seemed so adult to me. It also was unbelievable that soon I might be one of these intelligent and nice people. We were welcomed and had a great excursion over the campus and the main building and now it was the time to visit a lecture.† It is an example that shows how to complete an introduction and connect it to the main part. Here are many other autobiography essay examples that you can read and use as an outline for inspiration. When working on a personal essay it is important to spend a lot of time planning and selecting a subject. Find an event that was significant for you that can present your worldview or unique experience. Create an outline and take enough time to draft ideas and think on how to present a story. Remember to be frank about what you are writing, do not make fiction as it is inappropriate. Show what you’ve learned and focus on it in the conclusion.

40 Essential Russian Idioms to Add to Your Vocabulary

Internet Advertising Google Adwords - 1954 Words

Internet Advertising: Google Adwords Josh Moelis Pace University jm11041n@pace.edu Introduction Internet advertising has been around for just about as long as the internet has. There are also many different forms of internet advertising such as banner ads, social media ads, email ads, Pay-Per-Click (PPC), Cost-Per-Mile (CPM), affiliate marketing and many many more. I am going to be focusing on pay-per-click advertising, specifically Google Adwords. Google Adwords is a marketing tool by Google that allows for a business to set a budget for advertising and you only pay when a consumer clicks on your ad. The main point of as you may have guessed is largely focused on keywords. In 2010 google reported that Adwords earned over $28 billion†¦show more content†¦Aside from the basic notion of, without the internet this would not be possible, moving to without wifi Google Adwords would not be as successful because of the on-the-go component that mobile search has added. There is a much more expensive, fragile operation that must go on behind the scenes in order to help achie ve all of this. As we know, Google uses many different servers to operate their lightning fast product. The only way they felt that the technology would be able to keep up with themselves is if they were to build it themselves. Google has been building and developing their own â€Å"software-defined data-center networks for the better part of 10 years†¦Ã¢â‚¬ (Lawson 2015). Since networking is so crucial to Google’s business and product they figured if you want it done correctly why not do it yourself. Google has been outpacing the industry standard since they have decided to start building their own networks. The traditional equipment that was being used could simply not keep up with how much bandwidth google needed to operate. The multi billion dollar infrastructure that google has built is more than 100 times the size as the one they first developed over 10 years ago. For example, some of the other large and comparable Data centers are from companies such as Facebook, Amazon and Microsoft. The largest data center is one that is based in Chicago called Digital Realty, this data center is 1.1 million sq ft in

Tax Law Australian investors

Question: Describe about the Tax Law for Australian Investors. Answer: Solution 1 The difference between the acquisition cost of capital gain tax asset and the capital proceeds is termed as capital gain. There are three manners in which the calculation of capital gain done, they are (Ato.gov.au, 2016): Discount method: application of same is 12 months prior to event of capital gain tax; Indexation method: applied at the time of acquiring of assets prior to September 21and should have been held for at least 12 months prior to the event of capital tax gain; and Residual method: applied when assets have been held for a period less than 12 months. Items which are exempted from gain on capital assets sale are those properties which have been acquired prior to 20th September 1985 being (i) sale of house of residence, (ii) cars, (iii) amount which have been reimbursed for some kind of injury, and (iv) collectable item acquired for an amount being less than $ 500. The losses that arise from Capital Gain can either be set off or carried forward when (a) there is capital loss which is long term, this type of loss is set off against capital gain which is long term, no other type of set off can be done with it; and (b) capital loss that is short term can be set off either from long-term capital gain or from short term. (i) Mr. Dave Solomon in the given situation was a resident for 30 years in the building which had been purchased by him for $ 70,000. Later in 27th June present tax year, he sold it for $ 8, 50,000 which was sold originally at the auction and advance money of $85,000 was paid. Since later the purchase did not go through due to lack of funds . Hence, there was forfeiture of the amount and the $85,000 was therefore charged as "Income from other sources." Capital Gain Calculation Proceed with Sale $8, 65,000 Exemption under CST I.E. Family Income definition Long Term Capital Gain (LTCG) $ 0 (ii) Pro-hart painting purchased for $ 15,000 on 20th September, 1985, sold for $1, 25,000. Calculation of Capital Gain Proceed from Sale $ 1, 25,000 (Minus) Indexed Acquisition Cost 15,000 x 123.4/71.3 $ 25,961 LTCG $150,961 (iii) Purchase of luxury motor cruiser during late 2004 for $ 1, 10,000, sold later for $ 60,000 June present year. Calculation of Capital Gain Proceed from Sale $ 60,000 (Minus) Indexed Acquisition Cost $ 1,10,000 Long Term Capital Loss (LTCP) $ 50,000 (iv) A parcel of shares was sold by him for $ 80,000 of a mining company listed newly in the current year June 5th, later for repurchase he took a loan of $ 70,000 and $5,000 interest thereon was paid by him. Sale brokerage and stamp duty he paid $750 and $250 respectively. Interest on loan under taxation law is not part of acquisition thus, same is not included (Ato.gov.au, 2016). Part I Calculation of Capital Gain Proceed with Sale $ 80,000 (Minus) Brokerage $75,000 (Minus) Stamp duty $250 Short Term Capital Loss (STCL) $ 4,000 Total Capital Gain in the year is: LTCG Residential Property Sale $ 0 LTCG Painting Sale $ 1, 50,961 LTCL Boat Sale $ 50,000 STCL $ 4,000 LTCG $ 1,00,961 The previous year tax return of Mr. Dave indicates capital loss due to the sale of shares . Thus, this amount gets adjusted with LTCG. Therefore: LTCG Net for present years- $ 1, 00,961-$10,000 = $ 90,961 Part II Tax is required to be paid for the gain which arises due the capital assets' sale since capital gain asset is a part of the income assessed of an assessed and this would be for the year of the sale. On the sale of asset Mr. Dove has thus earned a gain. He, therefore, can contribute to the fund of personal superannuation. Relevant records have to be kept of all major and important transactions (Ato.gov.au, 2016). Part III Summation of all the loss due to capital sale asset including that in the previous year is Net Capital Loss. It can only be set off against the capital gain in subsequent years and not income from other sources and thus has to be carried forward. If there is no positive capital gain that Dave has he shall either acquire the loan or continue selling his assets so that contribution can be made to personal superannuation fund (Fund). Later he can rent an apartment, and tax-free income can be withdrawn from the Fund after next year when he is 60 (Ato.gov.au, 2016). Solution 2 Part I There are certain benefits that Periwinkle Private Limited has given to Emma such as a Car that she can use for both personal and professional which the company bought on 1st May 2005 for $ 33,000. Expenses that were incurred by Emma due to this case being $ 550 (for repairs) the company reimbursed. She was also given a loan of $ 5, 00,000 on 1st September 2015 for purchasing a $ 4, 50,000 at 4.45%. The balance of this amount was given to her spouse for buying shares in Telstra. She also purchased a bathtub sold to the public for $2600 at $ 13, 00 and the cost of the company towards the bathtub was $700. The tax that an employer pays for benefits given to the employee is Fringe Benefit tax, and this is applied to benefits that are non-cash. Exemptions to this fringe benefit tax are (i) loan(s), (ii) work-related expenses; (iii) benefits which have less than $ 300 taxable value; (iv) car provided to staff provide that it is used for work-related purposes; (v) housing allowance for house in remote areas; and (vi) expenses for relocation. If the car that has been provided to the employee is used for any personal purposes, then it will be a fringe benefit and will be taxable under Fringe Benefits Tax, and hence, the tax would be computed on this. If however it is only for less than three months that this car is provided then it cannot be calculated under fringe benefit tax. Thus, the car which has been provided to Emily is a fringe benefit; it is garaged not with the employer but with Emma. However at the time when the car is at a garage as per Fringe Benefits, it excluded from being the car used for personal purposes. There are two methods by which Fringe benefit can be calculated (i) Cost Basis Method and (ii) Statutory formula application. Proceed from Sale $ 60,000 Cars Base Value $33,000 Period for which car is provided =335-5 = 3 Base value of the car $33,000 The five days when the car was given for repairing will not be included in days of private use of the car by Emma. However, the time when the car was parked in the airport would be counted as personal use as the keys were with Emma and not the company. It is less than 15000km that the car has run during the fringe benefit period hence the rate would be 20%. Taxed Amount $33000*20%*330/365 $5,967 (Minus) expenses employee incurred $550 Fringe Benefit Tax $5,417 When a loan is given by an employer to an employee at a lower interest rate then the loan which is without interest shall be calculated for fringe benefits tax in the below-mentioned manner: Loan Bench Mark = 5.95% Interest Rate by Company= 4.45% Fringe Benefit Tax = 5,00,000* 1.50% = $7,500 Since only $4, 50,000 was used by the employee for buying the house, and the rest was given to her husband the taxable value would be $ 7,500 only. Part II If however the entire amount has been used by Emma, then the fringe benefits tax would be calculated as follows: Fringe Benefit Tax without the value deductible otherwise = 7,500 5,00,000*1.50% Assuming that the loan was interest free = $29,750 $5,00,000*5.95% In case, interest paid was equal to taxable amount = $ 29,750*10/100 $2,975 Looking at the actual situation where interest is being charged on the loan $5, 00,000*4.45%*10% $2,225 v) Subtract (c)-(d) $ 2,975- $2,225 $750 Value of Tax = i-v 7500-750 $6,750 Debt waiver of Fringe Benefit i.e. the product that Emma purchased for $1,300 sold in the market for $ 2,600 difference would be the fringe benefit liability: $ 2600-$1300=$ 1300 References Capital gains tax | Australian Taxation Office. [online] Ato.gov.au. Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 19 May 2016]. Capital gains tax. [Canberra]: Australian Taxation Office. Calculating Capital Gains Tax - the basics for Australian investors | deListed Australia. [online] Delisted.com.au. Available at: https://www.delisted.com.au/capital-gains-tax/basics [Accessed 19 May 2016]. Calculating and paying capital gains tax. [online] Help and guidance. Available at: https://learn.nab.com.au/calculating-and-paying-capital-gains-tax/ [Accessed 19 May 2016]. Global Property Guide. 2016.Australia capital gains tax rates, and property income tax. [ONLINE] Available at:https://www.globalpropertyguide.com/Pacific/Australia/Taxes-and-Costs. [Accessed 19 May 2016]. Jin, L., n.d. Capital Gain Tax Overhang and Price Pressure.SSRN Electronic Journal. T., J., 1959. Capital Gain.Science, 129(3363), pp.1583-1583. The taxation of capital gains . 2016.The taxation of capital gains. [ONLINE] Available at:https://www.taxpayer.com.au/KnowledgeBase/10080/Individuals-Tax-Super/Capital_gains. [Accessed 19 May 2016] J., 2011.Tax for Australians for dummies. Richmond, Vic.: John Wiley Sons Australia.