Kristin Lardners Case Study Essay example - 5934 Words

Kristin Lardner’s Case Study MPA 5400 Public Administration Theory Abstract There are two main theories in public administration that apply to Kristin Larnder’s case study. They are the bureaucracy theory and the client responsiveness theory. In this paper these theories will be discussed in detail as to how they relate to public administration theory. The internal and external environment relationships of Kristin’s case will also be discussed. Public administration affected this case study greatly and there were many factors that could have been prevented, but instead led to Kristin’s murder. There are many theories that ultimately should have been applied to Kristin’s case study that could have prevented her murder. Table†¦show more content†¦Rose Ryan was granted a restraining order against Michael Cartier, but it took the police over a month to pick Cartier up and arrest him. Cartier was in and out of mental hospitals on several occasions and finally he was sentenced to prison for a year, but only had to serve 6 months. He still stalked Rose from prison and he had some of the inmates write her obscene letters. Cartier was released from prison on good behavior, but immediately began violating his probation by injecting a vial of blood into a ketchup bottle in a restaurant. He should have served 6 months in jail for that incident and a burglary incident, but the charges were dropped and he only had to serve 49 days in jail (Stillman, 2010). While dating Kristin, Cartier continued to harass Rose Ryan. Cartier was ordered to appear in the Boston Municipal court for violating his probation and for contacting Ryan while he was still in jail. Instead of being sentenced to serve the year in jail that he received for attacking Rose Ryan with scissors, he was ordered to attend an anger management class called, Alternatives for Violence. It was a six week class that was strictly educational. It did not involve any type of therapy. It taught people how to handle stress without using violence. Cartier showed up for the first class, skipped the second class, and then his probation was revoked for skipping the class. Yet again Cartier had to appear in court

The Common Agriculture Policy ( Cap ) - 1656 Words

1.0 Introduction The Common Agriculture Policy (CAP) started as a simple price support policy in 1962, and has since been a controversial and widely debated topic with many critics questioning the fundamentals of its operations. Additionally, the CAP concerns and has an impact on an array of areas, not simply farming. The policy aims to tackle issues prevalent to the environment from, the effects on the environment and biodiversity to animal welfare and jobs. This report aims to; explain and analyse how and why the CAP was implemented, how it operates, and provide insight into how and why reforms have been carried out with an evaluation of these reforms. 2.0 Background The complexity of CAP can only be grasped with the context of the global dynamics at the time being taken into consideration. World War 2’s widespread atrocities and wartime costs led to the actions of rationing food supplies in Britain. This however, led to the growth of black markets, which would undercut the rationing schemes. The Marshall Plan (insert date), a form of USA intervention, was a program designed to provide assistance to Europe in the form of ‘monetary aid, food, and raw materials. Food security became a prevalent issue in society – this gave birth to CAP, the mechanism of supporting and strengthening Europe’s farming industry. CAP was build on the five primary objectives of; increasing agriculture production, a fair standard of living for farmers, gain stability in the markets, guaranteeShow MoreRelatedThe Common Agricultural Policy1448 Words   |  6 Pagesworkings of the Common Agricultural Policy (CAP) and how and why it was implemented in the European Union. I will explain how the CAP operates, including mechanisms and subsidies. I will be explaining and evaluating how the two CAP reforms have been carried out and if they have been successful or not. 2.0. Findings 2.1. How and why the CAP was implemented The Common Agricultural Policy is the agricultural policy of the European Union (EU) and it is a partnership between agriculture and society andRead MoreReform of the European Common Agricultural Policy989 Words   |  4 PagesEuropean Common Agricultural Policy (CAP) was established in the EU in the late 1960s. It is aimed to support farmers’ incomes while encouraging them to produce high quality food products to meet consumer demand. The CAP protects EU farmers and agricultural producers from global competition in three ways: import tariffs, export subsidies and direct subsidies to inputs and outputs. Since its introduction in the EU the CAP has gradually evolved and adapted to the changing needs of both agriculture and societyRead MoreAgriculture And Its Impact On Economic Development Essay971 Words   |  4 Pages1. Introduction Agriculture is one of the vital sectors in terms of economic development and it is globally one of the most sensitive sectors, since the productivity is comparatively dependence on environment and weather, thereby agricultural product prices are often volatilised; many countries and regions have historically protected this vulnerable sector by variety supports (Tagermann, 2011: 30; Trumbell, 2007). Indeed, albeit agricultural export is recognised as the ‘economic driving force’ forRead MoreThe Beef Market And Its Impact On Beef Production1503 Words   |  7 PagesHere, the beef market, which is one of the largely influenced sectors by the CAP, is exemplified. Beef sector is long-standing tradition, which may primarily have cultural and classical implications, in the EU and subsidies have been historically imposed on beef production, whilst the CAP reforms have tended to reduce this support of beef production (). Owing to it, self-sufficiency accomplishes nearly 100% (Eu ropean Commission, 2015a). Beef is one of the important foods providing multi-nutritionRead MoreA Brief Note On The European Union ( Eu )1461 Words   |  6 Pages1. Introduction Agriculture is one of the vital sectors in terms of economic development and a number of countries tend to rely on their agriculture business for national economies; thereby, it is also one of the most sensitive sectors in the world. Under this circumstance, the European Union (EU) is the biggest food supplier. Since the establishment of European trade bloc in the 1950s, the EU has been playing a significant role in international trade. Particularly, this on-going widened and deepenedRead MoreMarket Intervention1537 Words   |  7 Pagesleft. Intervention schemes are market support measures that help to stabilise the prices of certain products. Government and some organizations have adopted the Buffer Stock Scheme in stabilising price in some of their economics sectors, such as CAP within the European Union. Therefore the government may adopt a system of rationing, where it’s a restriction on the amount of goods that people are allowed to buy. But, However, a problem may arise; maximum prices is likely to be emergence of ‘blackRead MoreThe European Union ( Eu )1294 Words   |  6 Pageshas since become an economic union, where members have free trade, a common currency, free movement of labour and capital and common external trade policies. The agriculture sector currently makes up 1.6% of GDP and 5% of the workforce (Central Intelligence Agency, 2016). However, agricultural GDP has been declining over the years, due to support policy changes and greater prosperity of other sectors. The importance of agric ulture varies considerably from country to country within the EU as shown inRead MoreStructure And Policy Of Cap2702 Words   |  11 PagesStructure and Policy of CAP The Common Agricultural Policy (CAP) is the most complex example of common policy in the European Union. Introduced from 1958 to 1968 and still in existence today, it has brought controversy, dispute and political tension within the EU and with the rest of the world. It is also a remarkable example of the movement toward the unknown realm of integration in Europe. However, subsequent reforms have been slow in arrival and have not always achieved the success expected ofRead MoreEu Is The Largest Gdp Development Economy Group Essay1133 Words   |  5 Pagesnumber of agribusiness employments. Also, EU has compared better agriculture supply chain which providing verity agribusiness production to domestic and international markets. In addition, it is necessary to notice there is a huge market which could be an opportunity to export. As a unit, EU successfully supports their local farmers and development of agriculture. However, it still gets some issues which challenge their agriculture in future. Economic Background As an important economy group,Read More Structure and Policy of the European Union Essay example2696 Words   |  11 PagesStructure and Policy of the European Union The Common Agricultural Policy (CAP), is the most complex example of common policy in the European Union. Introduced from 1958 to 1968 and still in existence today, it has brought controversy, dispute and political tension within the EU and with the rest of the world. It is also a remarkable example of the movement toward the unknown realm of integration in Europe. However, subsequent reforms have been slow in arrival and have not always achieved

Business Employment Commissions

Question: Describe about the Report for Business Employment Commissions. Answer: 1. Ordinary income Income is classified as ordinary when it realized after a short period of time i.e. not exceeding twelve months. These incomes include wages salaries from employment, commissions, incentives, tips, dividends, interests, rents, royalties and winnings from gambling. Also gains from sale of an asset held less than one year also referred as short term capital gains are treated as ordinary income. Income realized after a long period of time e.g. the sale of assets like a piece land and a house is treated as capital gains(Morgan et al, n.d.). Another case where income is not treated as ordinary income is qualified dividends, where the company includes the tax in their own taxable income. In summary ordinary income is any other income that is not a long-term income/capital gains. Peta acquired the property that comprised of a house and two old tennis courts two years ago. Two years later she invested on renovation of the tennis courts in order to sell them to the tennis club. The oldtennis courts plus the house are considered as one property since they are on the same piece of land that was bought two years ago, according to the taxation law, ordinary income is that which is realized after a period less than a one year. Petas property of $600,000 receipt will not be categorized as ordinary income. Reason being the part of the property was disposed two years later. The income however it qualifies as capital gains since the renovation of the courts can only be termed as value addition on property. For the case where Peta planned to construct three units and sell them at a profit, the revenue gained from such activity would also be treated as capital gains since the two years had already passed by (Freebairn, 2016). However, if Peta had acquired the property and in the same year sold the two tennis courts to the tennis club, the receipt would have been treated as ordinary income. 2. Fringe benefit tax (FBT) This is a form of tax that is liable to a company due to benefits that it extends to its employees. For example rights, privileges, services and facilities that can be expressed in monetary terms (Bebbington, 2009). The most common types of fringe benefits that companies extend to their employees include, car fringe benefits, car parking fringe benefits,,expense payment fringe benefits, loan fringe benefits, debt waiver fringe benefits, housing fringe benefits, board fringe benefits and living away from home allowance fringe benefits(Ato.gov.au, 2016). In our case we will also be dealing with entertainment fringe benefit. Usually it is quite hard to determine the fringe benefit on entertainment, since not all the time a company is able to tell the exact number of occasions to be held throughout the year or even the number of attendees. Therefore, various methods that have been put in place to help estimate the fringe benefit tax, but we shall focus on only three of them that are most common.They include; The 50/50 method This method assumes that when providing entertainment, half of the food and drinks will be taken by employees while the other half goes to the partners, clients or spouse. The method is mostly used when a company does not have all the attendant data or it is unable to estimate the number of attendees. The actual method It is applied when the organization in question is at a position to determine the number of attendants in a particular event to be held during that particular year of fringe benefit tax. It calculates the actual taxable value based on actual expenditure. This is the most suitable method as it saves cost and helps in smoothening the planning of the occasion. The 12-week register method The 12-week register involvesfollowing the taxable amount of each employeefringe benefit. It focuses on the percentage of meals and entertainment provided to employees against non- employees as itemized with in a register or log for 12-week representative period. The following considerations are to be considered to determine whether the fringe benefit tax is to be applied or not; When the company organizes an entertainment of food and drinks that are to be consumed on business travel away from home, it will not attract fringe benefit tax. In occasions where the company conducts a seminar, the food and drinks expense is deemed as fringe benefit but not taxed. Where the company provides food and drink to employees during working days in recognizable dining place. Employees may sometimes be overwhelmed by work and the company is forced to provided overtimemeals, such meals do not attract fringe benefit tax. If the entertainment takes place in a work day (in-house, meetings) to employees, the event will not attract fringe benefit tax When the entertainment is for clients,whether the event takes place in-house or outside, fringe benefit tax does not apply In case the company provides food and drinks to suppliers and partners whether the event is in house or outside premises, the event is subject to fringe benefit tax. Fringe benefit tax will apply when the entertainment involves employees, clients, suppliers, family members and avenue outside work place. However exemptions are made to minor benefits. Entertainment involving food and drinks with a value less than $300 per employee is not taxable. Though this should not be frequent or regular otherwise it will be taxed. Alsoentertainment provided by charitable organizations do not attract fringe benefit tax In order to estimate the fringe benefit tax on entertainment that ABC Company is liable, we will employ the 50/50 method. Good and services tax (GST) Goods and services tax is levied at every stage of purchase or selling of goods or exchange of services, and is commonly regarded as value added tax (VAT) in some countries (Morgan et al, n.d.).This kind of tax allows registered businesses organizations to claim tax refund on goods and services tax of goods they purchased and are yet to be sold for instance when a business entity purchases products that are goods and services tax inclusive and latter sell a particular portion of the same goods in a particular year, the business has a right to claim a tax refund for the goods not sold(Austlii.edu.au, 2016). The goods and services tax is hard to distinguish at every stage on the supply chain and therefore it has a single rate all through till the goods or services get to the end consumer(Ato.gov.au, 2016). The main objective of goods and service tax is to avoid double taxation and improve efficiency in tax collection. The following calculations will be undertaken to determine the goods and service tax to be included in the fringe benefit tax I order to calculate the goods and services tax payable on fringe benefit tax we follow the below steps Take the total value of fringe benefits that each employee enjoys Subtract any benefits which are exempted or zero rated for goods and services tax, such as low-interest loans, international travels and contribution to employees insurance policy. Multiply the results from step 2 by 3 and divide by23, the result is the amount ongoods and services taxadjustment to include in your fringe benefit taxreturn. Step 1: Add all fringe benefits Payment ofAlan mobile phone bill for a year$220*12= $2,640 in a year Alans children school fees $ 20,000 ABC companyPurchase of latest mobile handset for Alan $ 2,000 Cost of dinner$ 6,600*50 % (entertainmentfringe benefit tax)= $3,300 Total fringe benefits$27940 Step 2: Less any fringe benefits that are goods and services tax free. Total fringe benefits $27940 Less childrens school fees $ 20,000 Fringe benefit tax amount $7,940 Step 3 Determination of goods and services tax to be included on fringe benefit tax. To obtain this, we firstmultiply $7,940 by 3 = $23,820 The result is then Divide $23,820 by 23 = $1035.65 According to the above calculations the goods and services tax adjustment to be included in the fringe benefit tax return by the ABC Company as of 31st March 2016 is $1035.65 (b)If the ABC Company had hosted the dinner for only5 employees the expensewould still be taxed since their partners would also attend.If the 5 employees only were to go for the dinner in the same restaurant, taxation would apply since it is an outside venue. On the other hand if the dinner was only for five employees and the expenditure per employee would be below $300, goods and services tax inclusive,the fringe benefit tax would not be put in place since the law has already exempted it. (c)In the case where clients had to attend the dinner together with the employees and partners, the fringe benefit tax would remain the same as in part a above since entertainment for clients is exempted from taxation though it would be hard to determine the exact amount that the client would consume. If the company had to arrange the dinner at the same restaurant for its clients only, then the entertainment would not attract the fringe benefit tax. Also if the same entertainment was to be held within the companys premises the fringe benefit tax would not apply. References Austlii.edu.au. (2016).A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999.: https://www.austlii.edu.au/au/legis/cth/consol_act/antsasta1999402/ Ato.gov.au. (2016).Fringe benefits tax (FBT) | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-%28FBT%29/ Ato.gov.au. (2016).GST | Australian Taxation Office: https://www.ato.gov.au/Business/GST/ Ato.gov.au. (2016).Entertainment and fringe benefits | Australian Taxation Office: https://www.ato.gov.au/General/Fringe-benefits-tax-%28FBT%29/Types-of-fringe-benefits/Entertainment-and-fringe-benefits/ . Bebbington, P. (2009). Fringe benefit.New Scientist, 203(2724), p.27. Freebairn, J. (2016). Taxation of Housing.Australian Economic Review, 49(3), pp.307-316. Morgan, A., Mortimer, C. and Pinto, D. (n.d.).A practical introduction to Australian taxation law. Stenkula, M. (n.d.).Taxation of Goods and Services from 1862 to 2010.SSRN Electronic Journal. Woellner, R. (2013). Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia.

Utopia or dystopia free essay sample

â€Å"The Giver† by Lois Lowry is like any other novel and to every novel there are two ideas and concepts that you may apply to the novel; the one each person thinks of is determined by the different clarification and interpretation the book. In analysis of the building of Jonas’s community, some may debate that the community is a utopia or a dystopia. Some may claim of it being a utopia based on the way that they want their world to be and that is different based on each ones opinion of a utopia, while others may argue of it in being a dystopia and claiming that it is not fit for living, maybe someone has a good point there. There are different things in the normal community than in Jonas’s community some may be good and some may be bad. The Givers community is particularly different than our own community; again everyone has their own definition of the word normal in this world. We will write a custom essay sample on Utopia or dystopia or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Jonas’s community may differ from many communities based on a few points, one of these points is that they are always under surveillance and no one is ever alone and you can never do anything without the people knowing; of course the Givers room is an exception. Like when Jonas said that he was starving and they heard him over the microphones. They have all their lives planned out since the moment they are born; even the facts that they don’t even go to live with their birthparents, they even have a ceremony that they get to receive things in and where they claim their jobs. Then all throughout the years they can never do anything that is against the rules and they would get punished if they do, the punishment isn’t even decided by the parents its decided by the even use of excessive language and over exaggerated language is not allowed, once again just like what happened with Jonas in the cafeteria when he stated that he was hungry. Once they have grown old, like elderly not just adults, they get a treatment like the kings and queens; the job that his friend had there, Lowry tried to show how much relaxation that they have by writing a part stating that they were giving a shower to the elderly. The way that his community is described throughout the book may perhaps create a controversy on whether or not its a utopia. People have numerous ideas of what a perfect world is made up of; a handful of these may fit in with Jonas’s community making it a utopia. What is a utopia made up of? Well no one can actually tell you; each person has their own philosophies. You will never have everyone on the same page, perhaps the fact that everything provided there makes it a utopia. People get food, drinks, clothes and everything else they need, Lowry even got a part where it was said that they receive all meals all the time and that they are never hungry nor thirsty, What more would a person want? They get to go to school and they get jobs and they even train them to make them ready and perfect for their jobs, these jobs are all assigned to them at the ceremony of twelves and then they even get their own teacher, not like a real teacher but like a mentor. Once they get older they are treated miraculously and like royalty and get everything they need until it’s their time to go, they even get volunteers to give them showers and help them all the time at whatever time they need. But perchance this idea is wrong; maybe the community isn’t just fit to be a utopia and is a dystopia. On the contrary to what was claimed beforehand Jonas’s community might as well be a dystopia. There are numerous concepts that make the community a dystopia. One of the things is that they are always under observation, which is why Jonas could not even talk to himself about his training at his own room, they can never have a moment of peace and they are never able to actually talk about certain things since its not appropriate for them; but what is inappropriate? They claim that some things might be inappropriate but maybe they are just over doing it. They are always trying to be in total control of everyone and there is always surveillance everywhere. As it was mentioned before everyone’s life is planned out from the moment they are born. They dont get an opinion in almost anything. Not even their jobs, they just put each person into the job that they think is right for them and not the job that they actually want, in the ceremony of the twelves this is all decided then. They took away all the color so that everyone is the same and no one has something better than the others even though they may deserve it, that’s why Jonas felt that something was wrong with the apple when he suddenly saw it turning red (he started seeing the color for the first time) when it was in midair. The debate on whether or not Jonas’s community is a utopia or a dystopia can run forever, each person has their own idea of normal. This novel was strongly filled with different ideas and each person can dismantle them and label the community as a utopia or a dystopia. Each person is different so the ideas will be different and also that there are people who would dismantle the story and the ideas differently. The two main ideas are whether or not its a utopia or a dystopia. Each of these different opinions is stated all throughout.