Yes, There Are Chemistry Jokes and They Are Funny

Indeed, There Are Chemistry Jokes and They Are Funny In all honesty, science is amusing and scientific experts have an extraordinary comical inclination, and some even skill to go through pick lines! Are for the most part my jokes unreasonably fundamental for you? Why would that be no reaction?My Chemistry educator tossed sodium chloride at me.... That is a salt!Little Willie was a scientist. Little Willie is no more. What he thought was H2O was H.Sulfur and oxygen were best buds. They lived a long way from one another, so with the end goal for oxygen to visit with his buddy, he needed to utilize his sulfone!Want to hear a joke about nitrogen oxide? NO.Heisenberg and Schrodinger are driving not far off when a cop pulls them over. The cop asks Heisenberg, Do you realize how quick you were returning there? Heisenberg answers No, yet I can let you know precisely where I was. The cop starts to be dubious and continues to look through the vehicle. After opening the storage compartment he shouts, Hey, you have a dead feline back here, to which Schrodinger answers Well, presently I do! Thanks.Im coming up short on science jokes. All the great ones argon.Why did the scientific experts pa nts hold tumbling down? He had no acetol.9 sodium molecules stroll into a bar, trailed by batman.Old scientific experts never kick the bucket, they just neglect to respond as a physicist. The person close to me inquired as to whether I had any hypo bromide, I said NaBrO.What did the geek state when he bombed a test? Ytterbium.A proton and a neutron are strolling down the road. The proton says, Wait, I dropped an electron assist me with searching for it. The neutron says, Are you certain? The proton answers, Im positive.Random Person: Why do you respond fiercely when we put you in H20? Science Cat: Because my race contains iron, lithium and neon FeLiNe origins.First man orders Id like H2O. The subsequent man orders Id like H2O as well. The second man died.The iota asks the electron,â why would you say you are little? The electron answers, since I have a low charge!This joke is sodium interesting... I slapped my neon that one.What do you call a tooth in a glass of water? A one molar solution!Here is a conversation starter: You should be copper and tellurium cause you sure are CuTe! He was a boron; he couldnt even adhere to the octet rule. He had a strong system howev er wasnt a precious stone. To a scientific expert just six states matter.A neutron strolled into a bar and approached how much for a beverage. The barkeep answered, for you, no charge. In the realm of synthetic substances, a consistent fight seethes between the compound supervillains and the concoction super specialists. The most regarded of these is one (OO)7, universal coloring specialist of secret. On one especially bushy crucial, winds up set in opposition to the malevolent virtuoso of legend, Dr. Nitrogen Monoxide, who has set a shrewd snare as a conventional bit of white fabric. Subsequent to falling through an astutely positioned mechanosensitive layer protein, (OO)7 is stunned to get himself drenching into a firmly bound work of cotton filaments. (He is, all things considered, a coloring specialist.) In franticness, he calls to his enemy, Do you anticipate that me should talk, NO? The miscreant just laughs twistedly. No Mr. Color, I anticipate that you should bond.The honorable gases stroll into a bar. Nobody reacts.Wanted by the Law: Schrodingers Cat, Dead And/Or Alive

Unit 2 Public Demand for Medical Care and Health Insurance in the Essay

Unit 2 Public Demand for Medical Care and Health Insurance in the United States - Essay Example This measure gives a sign of the greatness of cause explicit mortality in a populace (National insights, 2011). The measure, in any case, thinks little of the commonness of passings inside a given populace. Unadjusted death rates among bunches here and there is deluding particularly for a situation where the age appropriations of the populace in danger are extraordinary. This deceptive report profoundly influences the arranging of medicinal services and dynamic due to disparaged mortality in a populace (Danver, 2010). Incessant ailments that incorporate heart illnesses has been a significant reason for passings in this state. The illness had higher balanced death rates than the national normal (National insights, 2011). As indicated by CDC heart infections had driving reasons for deaths.84% of the passings happened to individuals matured 65 years or more while 43% of the passings happened to individuals matured 85 years or more. The age balanced mortality 3.32 which is somewhat higher than the national normal which remain at 3.01 (Danver, 2010). The rate is higher because of the undesirable ways of life of the individuals of this state. To tackle the issue numerous variables become possibly the most important factor, authoritative components like schools and religious associations to impact and bolster wellbeing conduct change, Community factors that include self-started projects to live solid and wellbeing approaches that well impact avoidance of constant maladies (Bluelow, 2010). Web search tool - Web - Seivo Web Search Engine. (n.d.). Web crawler - Web - Seivo Web Search Engine. Recovered April 15, 2014, from

5+ Audiobooks to Listen to When You Have a Migraine

5+ Audiobooks to Listen to When You Have a Migraine I’ve never been an audiobook person. When I read, I prefer reading with my eyes, and if I want something to listen to while driving or performing other tasks, I always rely on podcasts. But a recent killer migraine led me to finally discover a circumstance in which audiobooks could be the perfect thing to turn to. Migraines can be very different for different people, and likewise, the way we deal with them can also vary greatly. For me, they are completely incapacitating, and all I can do is lie down in a dark room until it’s over. Silence, though, is really unpleasant when your brain is trying to kill you from the inside, so I always need something to listen to as a calming distraction. My migraines usually last at least four hours, which means I need something that long enough so I’m not left miserably scrambling for something else to turn on. I can’t rely on music to not contain the types of sounds that trigger more pain and discomfort, and my most recent experience revealed that having a long queue of random podcasts can also lead to this same problem. This is where audiobooks come in. They’re very much longform, so there’s hardly any risk of running out of stuff to listen to. And it’s often just one person reading, which means less danger of unpleasant sound variation. I decided to browse through the audio versions of books I’ve read before as well as some of those in my TBR, and searched for titles that followed a couple simple criteria. First, a soothing voice, and second, subject matter that is not too complicated as to require one’s full attention just to follow along. Based on my search, here is a small selection of titles that I plan to have queued up  for the next time a nasty migraine hits. All Creatures Great and Small by James Herriot, narrated by Christopher Timothy This was the first thing I looked up, not just because I loved James Herriot as a kid, but  because I also remembered one of my former roommates telling me she would listen to this regularly to fall asleep at night. And lo and behold, it fit my criteria just right! Christopher Timothy’s low, gravelly voice (the British accent doesn’t hurt either) paired with Herriot’s heartwarming account of his experiences as a veterinarian visiting the people and animals of the idyllic English countryside make for a perfect migraine fix. Lab Girl written and narrated by Hope Jahren Memoir is the main genre I began to explore in my search for good audiobooks for migraines because it’s pretty much just a much longer version of the types of podcasts I like to listen to in these situations. One person being themselves and telling their own story, without any weird dramatization  or acting (like using different voices for character dialogue). I found that Hope Jahren’s voice is calm, steady, and extremely pleasant to listen to, and since this bestseller has been on my TBR for the past year, it’s getting a fast track into my listening queue. The No. 1 Ladies’ Detective Agency by Alexander McCall Smith, narrated by Lisette Lecat I’ve been reading this series since I was in middle school and each new installment is like coming back to a place that’s familiar and nostalgic, even though the story is set across the world from me. The series follows Precious Ramotswe, a smart and cheerful woman in Botswana who starts her own detective agency. Although it can be classified as a mystery, the books are completely charming and light-hearted, and with the relaxing tempo of Lisette Lecat’s narration, it would be a lovely migraine-day companion. Milk and Honey written and narrated by Rupi Kaur Since it’s a poetry collection, Milk and Honey only comes out to be just over an hour long in audio format, but Rupi Kaur’s voice was too wonderful to ignore. She reads each line with intent and lingers on the end of each word, creating a purposeful but soft rhythm that is absolutely beautiful and lulling. Maybe I’ll just have to find out a way to put audiobooks on repeat so I can get her for the full four hours. Me Talk Pretty One Day written and narrated by David Sedaris David Sedaris  is the author I automatically turn to for laughs or if I need cheering up, so my favorite of his essay collections is the perfect way to cap off this list. His blunt humor never fails to make me smile (or laugh out loud in public, no shame), and his matter-of-fact delivery makes for a tone of voice that’s easy on my ears. Whatever the hell you want When it comes to surviving migraines, we all have our own strategies and preferences. I cannot guarantee that what I have listed above will be completely compatible to you and your migraines, but hopefully, they’re a good place to start. And if you have a go-to book for whenever you’re sick or feeling down, the comfort of a familiar story can be a great retreat as well. So get browsing, find some audiobooks to arm yourself with, and share some of your own picks in the comments! Sign up for Audiobooks to receive the latest from the audiobooks world. Thank you for signing up! Keep an eye on your inbox.

Alzheimer s Disease, Or Senile Dementia - 1715 Words

Alzheimer s disease, or senile dementia, is a form of dementia that affects memory, thinking, and behavior. Brain cells and their connections are killed, and this is what causes people s brain functions to fail. Scientist have yet to know what causes Alzheimer s, but have discovered that age, family history, and genes contribute to developing the disease. Symptoms experienced by people with Alzheimer s are poor judgement, poor decision making, inability to manage a budget, losing track of the date or season, difficulty having a conversation, misplacing things, and being unable to retrace steps to find them. According to National Geographic, symptoms experienced in animals include, â€Å"acting disoriented, walking in circles, or staring into corners or at the wall.† So far, not a lot of research has been done on animal dementia. Currently, there is no cure for Alzheimer s, but there are treatments to help with some brain functions such as cholinesterase inhibitors and memantin e to help treat symptoms like loss of memory, confusion, and problems with thinking and reasoning. Certain genes passed down from your parents contribute to a higher or definite chance of developing the disease. Currently, neuroscientists--scientists that study diseases in the brain and nervous system--are committed to creating clinical trials to find a cure for Alzheimer’s. There are hundreds of various clinical trials that have been created to help combat or even cure Alzheimer s disease. So far,Show MoreRelatedAlzheimer s Disease : The Most Common Form Of Dementia1427 Words   |  6 PagesDementia, known as one of the world s current pandemics, is estimated to be the fourth most common cause of death in the developed country, second only to cardiovascular, cerebrovascular diseases and cancer. With the aging population, dementia has gradually become a serious threat to the health of the elderly people in Australia. Alzheimer s disease is the most common form of dementia. Alzheimer s disease usually occurs in a primary degenerative encephalopathy in senile and pre senior periodRead MoreAlzheimer s Disease Is The Most Common Form Of Dementia1086 Words   |  5 PagesDo you know what alzheimer’s disease is? Alzheimer’s disease is the most common form of dementia. It is the seventh leading cause of death in the United States, and the fifth leading cause of death in ages 65 and older. â€Å"2010 Alzheimer s Disease Facts and Figures. Rep. Vol. 6. Chicago: Alzheimer s Association, 2010. Print. Alzheimer s and Dementia.† This disease is the deterioration of the brain that can, and probably will lead to brain loss that cannot be reversed. It is a very slow decline thatRead MoreAlzheimer s Disease : A Horrific Change1460 Words   |  6 Pages Alzheimer s disease which chronically leads to Senile Dementia, is a horrific change in homeostasis for human beings. The most obvious chang e in homeostasis from Alzheimer s is loss of memory. Memory loss can vary from short term to long term. Alzheimer s disease has been occurring in humans for a long time. This is a disease that affects different body systems, and interrupts homeostasis to a significant point. As Alzheimer s disease is further investigated, there are more discoveries withRead MoreSymptoms Of Alzheimer s Disease1006 Words   |  5 PagesAlzheimer s disease is a severe illness that affects the brain and leads to gradual memory loss, reduced intellectual ability and deterioration function of thinking. Alzheimer s disease (AD), the most common type of dementia, is a progressive neurological disorder that increasingly robs individuals of cognitive, behavioral, and functional skills (Demakis, 2007). The reason for the appearance this disease is a collection of disorders in the brain due to which its cells are dying partially. In theRead MoreHow Does Someone Get Alzheimer s Disease?788 Words   |  4 Page sHow Does Someone Get Alzheimer s Disease? By Dick Harkes | Submitted On August 17, 2011 Recommend Article Article Comments Print Article Share this article on Facebook Share this article on Twitter Share this article on Google+ Share this article on Linkedin Share this article on StumbleUpon Share this article on Delicious Share this article on Digg Share this article on Reddit Share this article on Pinterest What is Alzheimer s Disease Through Alzheimer s Disease healthy neurons are destroyedRead MoreDementia And It s Types Essay1429 Words   |  6 PagesDementia and it s types Dementia is a syndrome caused by multiple progressive illnesses that affects memory, thinking, orientation, behaviour, comprehension, calculation, judgement, learning capacity, language, and loss of motivation and emotional control. The syndrome is characterized by Alzheimer’s disease, dementia with lewy bodies, vascular dementia, and frontotemporal dementia. Dementia mainly affects older people. Alzheimer disease is the most common form of dementia. Prevalence 44.4Read MoreAlzheimer s Disease : The Mysterious Tragedy Essay1565 Words   |  7 PagesAbstract Alzheimer s Disease is a name that is not entirely uncommon. Alzheimer s is a disease that has only recently been classified as one, though it is not uncommon to mankind. Before Dr. Alzheimer officially diagnosed it has been present before under the premise of old age and dementia, as both disorders are a disruption of neural pathways related to memory and normal brain operation. Memory in this sense is not bound to the idea of experiences worth cherishing, but also incorporates loss ofRead MoreNew Research On Alzheimer s Disease1405 Words   |  6 Pagesin Alzheimer’s Disease Alzheimer’s disease is an irreversible, progressive brain disorder that slowly destroys memory and thinking skills, and eventually the ability to carry out the simplest tasks. To date, it is officially ranked as the sixth leading cause of death in the United States; however, recent estimates indicate that the disorder may actually rank third, just behind heart disease and cancer, as a cause of death for older people. Alzheimer’s, also known as senile dementia, is predominantlyRead MoreThe Dangers Of Alzheimer s Disease946 Words   |  4 PagesAlzheimer’s disease. This disease has plagued mankind for centuries and mercilessly strips people of their independence and intelligence. What makes this disease so dangerous is the fact that humankind has only recently begun to truly understand how it functions, this means that humankind currently has no defense against said disease. Why does mankind only now understand Alzheimer’s disease if it has been around for centuries? The reason is due to the lack of knowledge of the disease, especiallyRead MoreA Study On Alzheimer s Disease1136 Words   |  5 Pagesthe brain occurs a dangerous, gradual, and deteriorative ailment, dementia, particularly named Alzheimer s disease. This disease develops as an irregular malfunction which ultimately leads to death. Alzheimer’s disease was found by Dr. Alois Alzheimer, a German physician. A woman of middle age passed away years after she was diagnosed with psychological decayment and confusion that was accompanied with loss of memory. Dr. Alzheimer realized there was an unusual arrangement in the nerve cells while

Motherly Love in Amy Tan’s Joy Luck Club Essay - 1517 Words

Motherly Love in Amy Tan’s Joy Luck Club A mother’s love for a daughter is an intense feeling; some times it can be very joyful or very painful. Most mothers just want their daughters to have everything that they didn’t have, they try to give their daughter all their hopes and dreams. The relationship between a mother and daughter should be one of the greatest relationships a woman can have with another woman. Some time a mother can push a daughter to hard, some mother don’t mean to make their daughter feel bad or to make them up-set, the mothers just want the daughter to have better then what they had. A mother gives her daughter advice about everything in life. â€Å"A Mother’s Advice to her Daughter.† â€Å"Be strong. Be†¦show more content†¦In The Joy Luck Club all the mothers are giving their daughters advice about how some things such and such not be in their lives. Anything for how they such act to marriage. All the daughters had similar problems with their mothers, either they could not talk to them about their problems or the mother give to much advice about their lives. Suyuan had it very hard when she had to leave hear twin babies behind, she left so they would not see her die. When Suyuan came to America and had another daughter she give all her hopes to Jing-mei, that she would be the best in what ever she dose. After the crab dinner celebrating Chinese New Year, when Waverly and Jing-mei had a disagreement about some work that Jing-mei has done. It since that Suyuan was agreeing that Waverly was right. The case was that she was saying that Waverly takes the most crab and that Jing-mei takes the worst crab. Which she was saying that Jing-mei has the best quality. Suyuan gave Jing-mei a necklace, Suyuan said â€Å"For a long time, I wanted to give you this necklace. See I wore this on my skin, so when you put it on your skin, they you know my meaning. This is your life’s importance.† Jing-mei was best at heart and wanted to be the best for her mother, but felt that she was a disappointment to her mother. She was not a disapp ointment to her, Suyuan told her that a few months before she die. An-mei was raised the Chinese way: â€Å"I was taught to desire nothing, to swallow other people’sShow MoreRelatedSummary Of Amy Tans The Joy Luck Club1127 Words   |  5 Pages etc. Amy Tan’s The Joy Luck Club brings to light the imperfections of family dynamics. This imperfect relationship focuses on the struggles between mothers and daughters. The broken relationships invite readers to question their own relationships, but also see how they relate to the relationships of The Joy Luck Club. Tan uses animate and inanimate objects to express the love and hate in one’s relationship, even if it’s through wobbly furniture, a jade pendant, or a chess piece. Amy Tan utilizesRead More Comparing Tradition and Change in Amy Tans The Kitchen Gods Wife and The Joy Luck Club3168 Words   |  13 PagesTradition and Change in The Kitchen Gods Wife and The Joy Luck Club  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚   Throughout the novels The Kitchen Gods Wife and The Joy Luck Club, author Amy Tan conveys the message of tradition and change. Each novel contains sections about mothers talking and relating their stories to their daughters. The daughters in The Joy Luck Club hear stories about loss and happiness, and joy and hate. Each of the four mothers tell these stories to their daughters as lessons, or offerings for theirRead MoreThe Joy Luck Club, The Bonesetter s Daughter, And The Kitchen God s Wife3745 Words   |  15 Pagesnovels, The Joy Luck Club, The Bonesetter’s Daughter, and The Kitchen God’s Wife, Amy Tan creates the broken relationships of immigrant mothers and their â€Å"Americanized† daughters who struggle in social barriers they both face as they live in the new setting. Amy Tan analyzes mother-daughter relationships between character’s lovers and friends and how they develop over a course of unexpected events. Throughout The Joy Luck Club, The Bonesetter’s Daughter and The Kitchen God’s Wife, Amy Tan places

The Evolution Of American Slavery Free Essays

Indentured servitude was, in Colonial America, one of the first forms of slavery. Indentured servitude was a successful in that it gave both the master and servant, or slave, incentive to do their job. Indentured servants were contracted in for a period of time, typically five years, in which at the time of completion they received freedom dues. We will write a custom essay sample on The Evolution Of American Slavery or any similar topic only for you Order Now Freedom dues were money, land, and guns and such. All expenses of travel and living were paid by the master, so it seemed like a great plan for a poor Englishmen, but was not at all the case. Only forty percent of indentured reverts lived to complete their contracts. Following indentured servants, the first African slaves came into Virginia in 1619. Colonial America would soon fall dependent upon African slaves, and by 1 700 African slave establishment would nearly entirely replace indentured servants. In this year there were around 27,81 7 slaves. In 1740, there were 1 50,024 slaves. Within thirty years after the slave population had grown to nearly a fifth of the colonial population, at 462,000. The European demand for tobacco soon became a primary drive for slaveholders. It is estimated that between 1700 and 1 775 the Chesapeake slave population grew from 1 to 1 million. Tobacco became a major economic factor, and slaves were needed to farm the large amounts desired to export. This brought a higher demand for slaves as well. The population of saves began to grow everywhere. As slave numbers increased, so the racial difference between blacks and whites. Slaves had poor conditions most of the timer and in result came revolts and abolition movements. The most well known revolt was led by Nat Turner, a slave and preacher. The revolt was a short and bloody attack on Southampton County, Virginia. Revolts were usually covered before they ever actually took action. Acts like these were not tolerated, and all people involved were to be hung. Cases were brought to the Supreme Court in the defense of and removal of slavery. Cases backing the removal of slavery usually lost. One example was the Dried Scott Case. It was ruled that Congress did not have the right to ban slavery in the states, and also stated that slaves were not citizens so therefore held no rights in America. Slavery was eventually abolished completely by President Lincoln issuing the Emancipation Proclamation and the declaring of the Thirteenth Amendment. Although Lincoln was assassinated before it was passed, it was passed and put into effect soon after the Civil War. The evolution of slavery in America was a long and complicated issue. From Start to finish, slavery had its perks and downfalls. It was a unfortunate institution for many, and brought many differences throughout its expansion and growth. However, it was necessary in the upbringing of the United States, and so was its abolishment. We still the effects of our past today, and perhaps always will as long as it is studied, as it should. How to cite The Evolution Of American Slavery, Papers

Australian Taxation Law Assignment †Solution is just a Click Away

Questions: 1. Alan is an employee at ABC Pty Ltd (ABC). He has negotiated the following remuneration package with ABC: salary of $300,000; payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free. ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST). At the end of the year ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST. (a) Advise ABC of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2015. Assume that ABC would be entitled to input tax credits in relation to any GST-inclusive acquisitions. (b) How would your answer to (a) differ if ABC only had 5 employees? (c) How would your answer to (a) differ if clients of ABC also attended the end-of-year dinner? 2. Rubber Co manufactures tennis balls. On 1 January 2010, Rubber Co purchased a new machine for $1.1m (inclusive of GST) which it used to produce the tin cans in which its tennis balls were placed for sale to retailers. At the time of acquiring the machine , Rubber Co estimated that the machine would have an effective life of 10 years before it needed to be replaced. Subsequently, on 1 January 2014, as a result of new technology, a better quality machine became available and Rubber Co decided to sell the original machine for $330,000 (inclusive of GST) and purchase a new machine for $2.2m (inclusive of GST). Requirement: What are the tax consequences of these arrangements under Div 40ITAA97? Answers: (1). Issues In the given case, Alan is employed by ABC Pvt, Ltd. He is offered a salary package of $3000, 000. Further benefits that would be provided to Alan by ABC Ltd. include payment of mobile phone bill, childrens school fees and a mobile handset. There is also an offer of year end dinner at a restaurant by the employer for all employees. In the given scenario the consequences of the Fringe Benefits provided by the employer is discussed. Along with the calculation of tax liability at the end of 31st March, 2015 is also provided. Law Fringe Benefit tax was founded in 1986. It is a tax paid by the employer on certain benefits provided to the employee or employees family (Martin 2015). As per the act the definition of benefits includes services, rights, privilege or facility provided by the employer (Woellner et al. 2012). The definition of fringe benefit does not include salary, allowances, superannuations etc. The fringe benefits that are taxable under the act includes car fringe benefit, loan fringe benefit, housing fringe benefit, Airline transport fringe benefit, entertainment fringe benefits, meal entertainment fringe benefit, residual fringe benefit, Debt waiver fringe benefit, expense payment fringe benefit, living away from home fringe benefit, board fringe benefit, car parking fringe benefit and property fringe benefit (Shields and North-Samardzic 2015). The rate of fringe benefit tax is 45% and 1.5% of Medicare levy which comes to 46.5%. The year that is followed for calculating the taxable fringe benefit is 1st April to 31st March of next year (Edmonds 2015). It is to be noted that items provided by the employer which are related to work for example mobile, laptop, computer, calculator etc are exempted from tax. The other exempted fringe benefit includes periodicals newspaper, workers compensation insurance, subscription membership fees etc (Pearce and Hodgson 2015). Application As per the above discussion expenses of employee paid by employer is a taxable fringe benefit. In the given case Alans Mobile phone bill of $220.00 per month payable by the employer is a taxable fringe benefit. The school fees of children $20000.00 per year is also a taxable fringe benefit. But the mobile handset given by the employer is exempted from fringe benefit tax (Stanley McCue 2014). As the year end dinner is only provided to employees and their partners then it amounts to special benefit given by the employer to employees so is taxable under Fringe Benefit Tax (Vomerbumer 2013). For the purpose of calculation there are two type of fringe benefit- Type 1fringe benefit and Type 2 Fringe Benefit. If the employer is entitled to input tax credit of GST on the fringe benefits provided to its employees then it is a Type1benefit. The Type 2 benefit does not include claim for GST tax credit. For the purpose of calculating gross up value in case of Type 1 Fringe benefit it is multiplied with 2.0647 and in case of calculating Gross up value for Type2 benefits the fringe benefit is multiplied with 1.8692 (Tran-Nam 2015). Calculations: (a) Calculation Of Type 1 Fringe Benefit Particulars Amount Mobile Phone Bill $ 2,640.00 Year End dinner cost $ 330.00 Type 1 Aggregate $ 2,970.00 Calculation Of Type 2 Fringe Benefit Particulars Amount Children School Fees $ 20,000.00 Type 2 Aggregate $ 20,000.00 Calculation of Fringe Benefit Tax Particulars Amount Grossing Rate Gross Value Type 1 Fringe Benefit $ 2,970.00 $ 2.06 $ 6,130.08 Type 2 Fringe Benefit $ 20,000.00 $ 1.87 $ 37,384.00 Fringe Benefit Taxable Amount $ 43,514.08 Amount Of Tax Payable( 46.5% rate) $ 20,234.05 (b) If there are only 5 employees instead of 20 then cost of dinner per head will increase and tax payable will also change to 21,184.21. Calculation Of Type 1 Fringe Benefit Particulars Amount Mobile Phone Bill $ 2,640.00 Year End dinner cost $ 1,320.00 Type 1 Aggregate $ 3,960.00 Calculation Of Type 2 Fringe Benefit Particulars Amount Childrens School Fees $ 20,000.00 Type 2 Aggregate $ 20,000.00 Calculation of Fringe Benefit Tax Particulars Amount Grossing Rate Gross Value Type 1 Fringe Benefit $ 3,960.00 $ 2.06 $ 8,173.44 Type 2 Fringe Benefit $ 20,000.00 $ 1.87 $ 37,384.00 Fringe Benefit Taxable Amount $ 45,557.44 Amount Of Tax Payable( 46.5% rate) $ 21,184.2 (C) In the given question, if the yearend party is also attended by the clients then it is not a benefit given only to employees. In such case it will not be considered as fringe benefit. Then tax payable will be Calculation Of Type 1 Fringe Benefit Particulars Amount Mobile Phone Bill $ 2,640.00 Type 1 Aggregate $ 2,640.00 Calculation Of Type 2 Fringe Benefit Particulars Amount Childrens School Fees $ 20,000.00 Type 2 Aggregate $ 20,000.00 Calculation of Fringe Benefit Tax Particulars Amount Grossing Rate Gross Value Type 1 Fringe Benefit $ 2,640.00 $ 2.06 $ 5,448.96 Type 2 Fringe Benefit $ 20,000.00 $ 1.87 $ 37,384.00 Fringe Benefit Taxable Amount $ 42,832.96 Amount Of Tax Payable( 46.5% rate) $ 19,917.33 Summary From the above it can be concluded that Fringe Benefit tax is paid by the employer. The taxable amount depends on the nature of the benefit and whether the employer is eligible for GST credit. The ABC ltd. is advised that if Alan is employed with the present remuneration package then the company will be liable to pay $20234.05 as Fringe benefit taxes. If there is only 5 employees instead of 20 employees then Fringe Benefit Tax increases to $21184.21. But if the company arranges the year end party for all including clients then that expense will not be considered as Fringe benefit. So the Fringe Benefit tax will then be 19917.33. It is advised to reduce the Fringe Benefit Tax the third option is the best. (2). Issues What are the tax consequences when a Rubber manufacturing Co purchase a new machinery (depreciable asset) having a life of 10 years but disposed it after using 4 years for business purpose i.e. manufacturing of rubber. The machinery was disposed because a new machine with better quality was available in the market as a result of new technology and new machinery was purchased in its place. Legal As per Australian tax Office (ATO) depreciation is available on asset purchase and used for the purpose of business like plant and machinery used for the manufacturing or production process. Depreciation means decline in the value of asset over the period of time the asset is being used for business purpose. Depreciation is calculated over the estimated life of the asset. As per Division 40 there are two methods for calculating depreciation as per ATO which are: Prime Cost- Under this method depreciation is calculated over the life of the asset at a fixed percentage (Rate of Depreciation) calculated as follows (Depreciation each year/ Cost of the Asset)*100 Where, Depreciation each year=Cost of the Asset/Estimated life of Asset In this method depreciation each year is same. If the life of the asset cant be estimated by the Company purchasing the asset then it can take the estimated life of given by ATO The formula given by ATO for calculating Depreciation of a particular year is as follows- Asset Cost*(No. of days asset was held during the Year/No. of days in the year)* Rate of depreciation Diminishing Value method-Under this method depreciation is calculated on the written down value or adjustable value of the asset at the beginning of each year. Adjustable value is calculated by deducting decline in the value of the asset from the cost of the asset in the 1st year and from the Opening adjustable value from the 2nd year (Woellner et. al. 2012). Opening adjustable value means the closing adjustable value of the previous year. In this method Depreciation each reduces from the previous year (Palmer 2013) The formula given by ATO for calculating Depreciation under Diminishing Value method is as follows- Year 1: Cost of the asset* (No. of days asset was held during the Year/No. of days in the year)*(200%/5) From Year 2, Cost of the asset will be replaced by opening adjustable value of respective year. This process will continue until the cost of the asset becomes Zero. As per ATO, Goods and Sales Tax (GST) is to be excluded from the cost of the asset while calculating Depreciation. But other expenditure which are incidental to the acquisition of the asset are to be included in the cost of the asset like installation expenses, transportation expenses etc. As per ATO, credit of GST is available for the amount of GST paid on purchase of asset. GST credit is available for the proportionate part of asset used for the purpose of business (Sadiq et al. 2016). After the asset is partly being used for the purpose of the business and disposed of then decreasing adjustment has to be made for the Proportionate credit of GST not availed for the part used for private purpose. But if no part of the asset is used for private purpose then no decreasing adjustment is required to be made. When a asset is disposed of the difference between termination value and adjustable value is to be accounted for in the book of accounts(Ramli et al. 2015). If the termination value is more than the adjustable value then the difference is to be added to the assessable income and if the termination value is less than the adjustable value then the difference is to be deducted from the assessable income. Termination value is the sales price of the asset while adjustable value is the cost of the asset minus depreciation allowed upto the date of sale or termination(Ey.com, 2016). Application Applying the above provision given above the tax implication in the hands of Rubber Co are as follows :- Computation of Depreciation Each Year And Adjustable Value Depreciation Each Year 100000 Rate of Depreciation 10% Year ended(as on 30th June) Opening Adjustable value($) Decline In Value($) Closing Adjustable Value($) Remarks 2010 1000000 49589 950411 GST is being excluded from opening adjustable value(as per ATO) 2011 950411 100000 850411 2012 850411 100273 750138 2013 750138 100000 650138 2014 650138 50684 599454 $ Remarks Termination value 300000 (Exclusive Of GST) Less: Adjustable value 599454 Deductible Balancing adjustable amount -299454 To be deducted from assessable income So depreciation is available to the rubber co in the year of purchase(1st January 2010) of asset from the date asset is put to use and in the year of sale up to the date of sale of asset(1st January 2014). Depreciation for the year 2012 is more than 100000(i.e. $100273) because it was a leap year (Barkoczy 2013). GST are being excluded from the cost of asset as it is assumed that the rubber co has availed credit for the payment of GST on purchase of machinery (Athvankar 2015). Since 100% of the asset is being used for the purpose of the business so decreasing adjustment is not required at the time of disposal of asset. It is being assumed that the rubber co has adopted the prime cost method of calculating depreciation. The difference between the termination value and adjustable value which is $299454 is to be deductible from the assessable income as termination value is less than the adjustable value. Rubber co has to pay GST of $30000 on the purchase of new asset and can avail credit of it Conclusion So from the above discussion, the tax implication on the rubber co as per Div 40ITAA97 on purchase and disposal of asset is clearly understandable (Santucci 2014). The rubber co will be allowed deduction for each year the asset is being held by it. And on sale the difference between the termination value and adjustable value is deductible from the assessable income as termination value is less than the adjustable value. Rubber Co will also get the credit of GST paid on purchase of asset. No decreasing adjustment is required as no part of the asset is used for private purpose. Reference Athvankar, S.P., 2015. Goods and Service Tax a path breaking reform in indirect taxes special reference to financial services supply. Barkoczy, S., 2013.Foundations of taxation law. CCH Australia Ltd. Martin, F., 2015. Overseas travel by employees: When does FBT apply?. Palmer, T., 2013. UQ Library Guides: Taxation Law: Get started. Pearce, P. and Hodgson, H., 2015. Promoting smart travel through tax policy.Tax Specialist,19(1), p.2. Ramli, R., Palil, M.R., Hassan, N.S.A. and Mustapha, A.F., 2015. Compliance costs of goods and services tax (GST) among small and medium enterprises.Jurnal Pengurusan,45, pp.1-15. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Teoh, J. and Ting, A., 2016. Principles of Taxation Law. Santucci, G., 2014. Understanding taxation law and Australian tax law [Book Review].Ethos: Official Publication of the Law Society of the Australian Capital Territory, (233), p.42. Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218.