When to use worlds in Logic Games on the LSAT

First, a note on definitions Logic games is by far the least intuitive section of the LSAT. For someone new to the LSAT, it can be the most challenging. However, with practice, and good strategy, logic games can be the easiest to section to master. One strategy to consider is splitting your gameboard into multiple worlds. First, a note on definitions Gameboard: When I use the term â€Å"gameboard† I am talking about the setup of your logic game solution. This is the diagram you draw before you begin solving your game where different â€Å"players† will be plugged into. Players: When I use the term â€Å"players† I am talking about the pieces in the game. This could be paintings, students, breakfast, dinosaurs, or anything else that could be sorted, sequenced, or grouped. What is a â€Å"world†? Making worlds is splitting your gameboard into two or more possibilities during the initial setup of the game. The idea is to see what else is forced to happen by having a specific player or players in different spots on the board. This helps you to make inferences about the rest of the players in the game. Further, it can give you a much deeper understanding of how the different players relate to one another going into the questions. When should I make worlds in the LG section? I have identified two major situations where making worlds are helpful. The first is when a player can go in just two or three places. The second is when two pieces cannot be together/next to each other. While there are other times where making worlds is helpful, these are the two most frequent. When a player can only be in two or three places on the gameboard: Dale can only go first, second, or third in line. This type of rule is perfect for games as it can be incredibly restrictive. If we are told in the set up that there are five places in line, and that Charlie must go after Dale, but before Lydia, we find out a lot about our game by breaking it into three worlds. One for each of Dale’s potential locations in line. In this scenario, both Charlie and Lydia must come after Dale in the sequence. So, in the world where Dale is third, we have just figured out that Charlie must go fourth and Lydia must go fifth because of their relationship to Dale and to each other. When two pieces can’t go together/next to each other: Ronnie and Emily must be on different teams. In this case, you would create two worlds. One where Ronnie is on team A and Emily is on team B and vice versa. Like the example above, any other pieces that are connected to Emily and Ronnie are now much more easily put in place. From there, you can understand the game on a deeper level, and answer the questions much more quickly. Conclusion Though LG problems can seem impossible at first, using this simple technique can make solutions clearer. By creating different worlds, you save time by being able to easily infer the relationships between players in different scenarios (as opposed to keeping track of it all in your head). Cambridge Coaching LSAT tutors understand the make-or-break importance of the LSAT and we're dedicated to helping you beat the exam. That’s why we believe in doing more than just targeting your weaknesses - your tutor’s goal is to identify the sections where you have the greatest potential for improvement, and to help you wring every last point from them. Before you even meet with your tutor, we assess your strengths and weaknesses on an official exam, and construct a customized syllabus in advance of your first session. ; Taking the LSAT in 2020? Check out some other helpful blog posts below! What I wish I knew before starting my LSAT prep The LSAT, Context-Dependent Learning, and Jeopardy! Logic games: worst nightmare or dream-come-true?

Prison Overcrowding Essay - 1184 Words

Prison Overcrowding Nicole Neal American Intercontinental University Abstract This research paper is to explore the impact of prison overcrowding. The United States has a, what seems to be everlasting, prison overcrowding problem. Not only does the United States have this dilemma, but also many other countries have overcrowded prisons as well. Many issues need to be addressed; ways to reduce the prison populations and how to effectively reduce prison cost without jeopardizing community safety are major issues that need attention. Successfully rehabilitating inmates can play an important role in the fight to Prison Overcrowding There are overcrowded prisons all over the world. In 2011, the†¦show more content†¦The Department of Corrections has programs that alternative to incarceration and are more cost effective that have been given more funding in recent years also. The cost of incarceration, and the effect it has on the economy, in the United States is a major issue. It is very costly to house inmates in prison every year. An article in Impaired Driver Update. Show that it cost $27,000 to hold one inmate for a year, and that approximately $50 billion a year is spent on incarceration. It cost 20 times more to have an inmate incarceration than to have them on probation. Of $50 billion dollars spent on correction, $6.8 billion is spent on probation. An article published in Federal Probation in 2013 states, â€Å"recidivism rates average between 43 and 67 percent and supervision violators constitute on third of the persons admitted to state correctional facilities,† and â€Å"on, average, persons under supervision have five prior arrest; 16 percent violated a federal, state, or local community supervision, and 8 percent have a history of absconding.† Sentencing offenders to alternative programs would help cut cost and also help decrease prison overcrowding. Alternative programs for offenders in lieu of prison or inmate programs that help rehabilitate offenders and prepare them for re-entry could also help prison overcrowding. If inmates are able to attend programs for drug treatment, social disorders, and dealing with issues like abuse as a child the prisonShow MoreRelatedPrison Overcrowding1187 Words   |  5 PagesAbstract This paper will discuss prison overcrowding and what type of numbers have come about over the years when it comes to inmates being imprisoned. It will discuss the cost of a prisoner annually as well as the decision to add verses build when it comes to new facilities. The overcrowding in one particular prison will be touched on as well as whose responsibility it is for upkeep. It will discuss how funding plays a role in overcrowding as well as the â€Å"three strikes† rule in California andRead MorePrison Overcrowding2966 Words   |  12 Pagesâ€Å"Prison Overcrowding: Using Proposals from Nevada and California to Recommend an Alternative Answer† By: Casey Apao For: Dr. Sarri CSN Fall 2010 Dedication: â€Å"I, the undersigned, Casey Apao hereby certify that without the assistance of Henry Apao this Critical Thinking Scientific Paper wouldn’t be done.† Signed , Casey Apao Disclaimer: â€Å"I, Casey Apao hereby certify that this Critical Thinking Scientific Paper is the result of my sole intellectualRead MoreOvercrowding Prisons And The Prisons Essay1785 Words   |  8 PagesAlma Gonzalez Professor Shaw SOC 474OL 11 August 2016 Overcrowding Prisons Prisons were essentially built to accommodate a number of prisoners, but over the years, it has reached over capacity. Today in the United States, there are approximately 193,468 federal inmates that consist of the Bureau of Prisons Custody, private managed facilities and other facilities. The inmates ages range from 18- 65 with the median age being in their late 30’s. This number is counting both male and female populationRead MoreArticle Report On Overcrowding Of Prison Overcrowding1074 Words   |  5 Pages Clark, Charles S. Prison Overcrowding. CQ Researcher 4 Feb. 1994: 97-120. Web. 26 Mar. 2016. This article discusses overcrowding in the United States prison system, due in part to mandatory prison sentences. Additionally, this article also discusses the challenges in managing the overpopulation of prisons and gives an objective look at solutions, to include building more prisons, to combat overcrowding. While the author does not include information about himself and his qualifications, hisRead MoreThe Problem Of Prison Overcrowding1572 Words   |  7 Pagesthe past 30 odd years, California’s prison population has grown by 750 percent (â€Å"California’s Perpetuating Prison Crisis†). As this percentage perpetuates to make substantial gains, inmates are suffering in confinement cells, officials are negotiating over the issue, and the public is protesting to make their opinions count. The prison crisis has continued to grow over the years, causing a great uproar among all of California’s 32 state prisons. Prison overcrowding has been an increasingly vital issueRead MoreThe Overcrowding Of Prison And Massachusetts1261 Words   |  6 PagesAfter exploring options of which states had the most overcrowding in prisons, the best option to go with was California because states like Alabama and Massachusetts did not have current statistics. If anything, their statistics were from 2016 or 2013, making data harder to collect. Therefore, according to the California Department of Corrections and Rehabilitation website, the most recent report they have of the total population is as of midnight February 8, 2017. The total population is 180,885Read MoreThe Problem Of Prison Overcrowding1166 Words   |  5 PagesBlackboard #1: Realignment Prison overcrowding has always been a problem in California prisons. It has been growing over the year and has now lead the United States Supreme Court to take part in trying to find a solution to this problem. Because of this issue, Plata litigation came through and had a significant impact on the way we see community corrections. The ruling in the Plata litigation in turn lead to AB 109 or The Public Safety Realignment Act to be implemented as a solution to California’sRead MorePrison Overcrowding And Its Effects934 Words   |  4 Pagesassignment is to take a look at an existing issue within the American criminal justice system which is prison overcrowding and its effects. Imprisonment is the primary means of punishment in American society for crimes (Ross, 2010; Verro, 2010). In fact, the incarceration rate in America surpasses several other developed nations, due to having over two million inmates presently serving time in prison (Brazell, Crayton, Mukamal, Solomon, and Lindahl, 2009; Vacca, 2004). The American criminal justiceRead MoreThe Problem Of Prison Overcrowding1395 Words   |  6 Pagesthe criminal justice system is prison overcrowding. To examine a nation’s soul, all one has to do is look inside of its prisons. Even though we have 5 percent of the world’s population we have 25 percent of the world’s prison population. The makeup of our prison population range from first time drug offenders to serial killers. Prisons serve a necessary function in society if used properly to keep the worst of the worst of the streets. In the last 40 years prisons has become a hammer where everyRead MorePrison Overcrowding Essay2352 Words   |  10 Pagesamount of inmates began fillin up the United States prison systems. This huge rate of growth in this short amount of time, has greatly contributed to the prison overcrowding that the United States faces today. In fact, the prisons are still filled to the seams. This enormous flood of inmates has made it practically impossible for prison officials to keep up with their facilities and supervise their inmates. One of the main reasons why many prisons have become overcrowded is because of states’ harsh

Human Communication Essay example - 2129 Words

Throughout the years there have been different ways that humans communicate with each other whether it be from talking, body language, or sign language. But how does this communication affect us as human beings? There are many different types of communication such as Interpersonal Communications, Intrapersonal Communications, and Cross-Cultural Communications. Finding out how people communicate with each other is a key factor in our lives and we need to be able to understand how we can communicate better with ourselves and each other especially when it comes to communicating with people with cultures unlike ours. Humans have been communicating for years with themselves and others but only in the last century has anyone started to†¦show more content†¦2). There are three aspect of intrapersonal communication. â€Å"Self-concept is the basis for intrapersonal communication because it determines how a persona sees him/herself and is oriented toward others. Self-Concepts (also called self-awareness) involves three factors: beliefs, values and attitudes.† (Intrapersonal and Interpersonal† p. 2). Beliefs we base upon our religion, our upbringing and our personal knowledge on things that we know about. We have values that by being up brought have been instilled inside of us and we base right and wrong not only on values but beliefs as well. Attitudes are how we view a particular topic and/or person and they way we feel about a topic is the way we present ourselves and our attitude. â€Å"Other things that can affect self-concept are personal attributes, talents, social role, even birth order/† (Intrapersonal and Interpersonal† p. 2). Self-concept looks inward into a person. The next aspect looks outward and this is called perception. â€Å"Perception of the outside world also is rooted in beliefs, values and attitudes. It is so closely intertwined with self-concept that one feeds off the other, creating a harmonious understandi ng of both oneself and ones world† (â€Å"Intrapersonal and Interpersonal† p. 2). Both perceptionShow MoreRelatedCommunication And Human Communication1131 Words   |  5 PagesHumans, by nature, are social beings. Communication has been a part of people’s everyday lives long before conventional language, which are gestural and vocal, was even created. The first uniquely human forms of communication were pointing and pantomiming (Tomasello 2). These forms then have gradually evolved through the means of technology. Technology is known as the practical application of scientific knowledge in order to pro-duce goods and to provide services. This is one of the most powerfulRead MoreThe Elements Of Human Communication849 Words   |  4 Pagescommunicate are dependent on the elements of human communication. Recently I had a conversation with one of my friends about our future academic lives, and without the elements of human communication there would have been no communal transaction between the two of us. The elements of human communication: context, source-receiver, messages, channels, noise, and effects are a necessity in communication for there to be any transaction of information. The communication context during a conversation can be observedRead MoreThe Importance Of Human Communication858 Words   |  4 PagesQuestion One Human communication is one of the most important aspects of life. Communication skills are important for ordinary people seeking to achieve their goals, but they are of greater importance when a person takes on an active leadership position. Leaders need to communicate effectively to be able to convince others of their ideas, plans and strategies. At the same time, it is a leader’s responsibility to get the best work out of everyone, create an effective team environment and facilitateRead MoreCommunication As A Human Race2059 Words   |  9 Pages At the beginning of my communications class I typed the word communication into google and it came up with this definition â€Å"The imparting or exchanging of information or news.† When I first read that I thought to myself, â€Å"That definition is kind of vague.† Throughout the weeks that I have spent sitting in class, I have come to better understand why that definition is the way it is. There are so many parts to communication that I would have never thought about before. There are so many differentRead MoreThe Human Modes Of Communication2108 Words   |  9 PagesFor Postman, the human modes of communication play an important role in terms of shaping discourse. If one can understand the role that methods of communication play in shaping culture and discourse, one can better understand how communication impacts the development and subsequent spread of culture and knowledge. Therefore, constructing an understanding of human epistemology requires an analysis of the prevalent mediums of communication within society. Postman argues that the unique nature ofRead MoreCommunication Is A Human Relationship Essay1593 Words   |  7 PagesCommunication is one of the most loosely defined terms in cultural studies. It encompasses a whole variety of experiences, events, actions and multitude happenings. The English world communication has been derived from latin word ‘communis’ which means to make common. In the simplest words, communication is a human relationship involving two or more persons who come together to share their views on a particular topic or to resolve a particular issue. The contemporary period has been labeled as theRead MoreThe Ideas About Human Communication784 Words   |  4 PagesChalita Brown 1/17/2016 COMM330: Elements of Persuasion How are the ideas about human communication related to the definition of persuasion? Persuasion can be very complex to define and/or understand. Essentially by writing this paper, I am attempting to persuade my professor that I understand persuasion and how it relates to human communication. People use persuasion every day whether they realize it or not. It can be negative and attempt to manipulate or deceive. It can also be positive and comeRead MoreLanguage Is A Method Of Human Communication1350 Words   |  6 PagesLanguage is a method of human communication, one of the most important things all humans have in common. In Dillon’s Grammar Repair textbook, she mentions that language is power and those who can exercise its power â€Å"possess a greater share of life’s privileges across the board† (1). Language greatly defines the person and how they are deceived by others. In the essays â€Å"Mother Tongue,† â€Å"The Meanings of a Word,† and â€Å"But What Do You Mean?† language is depicted as a controller of our lives i n the workplaceRead MoreThe Importance Of Effective Communication And Human Communication2537 Words   |  11 Pages2401 Many people agree that effective communication is key in order for all humans and animals to survive. Without communication, humans and animals would not be able convey basic information, such as feelings and warnings of danger. However, it is believed that human communication is more advanced than animal communication due to our use of language. Despite there not being a consensual definition of this concept, it is fact that humans are the only known species that are guaranteed toRead MoreNonverbal Communication And Human Communication2357 Words   |  10 PagesNonverbal communication is communication through sending and receiving wordless cues such as body language between two people. Communication can be through gestures and touch, body language, posture, facial expression, or eye contact. Face to face interactions of nonverbal communication can be classified into three areas: environmental conditions, physical characteristics of the communicators, and behaviors of communicat ors during the interaction. Approximately two thirds of all communication is made

Greece International Business Case Study - 1200 Words

Greece’s International Business Greece achieved independence from the Ottoman Empire in 1830. all through the second half of the 10th century and the first half of the 20th century, it step by step delivered neighboring islands and territories, most with Greek-talking populations. In world struggle II, Greece become first invaded by Italy (1940) and in the end occupied with the aid of Germany (1941) combating continued in a long civil warfare between supporters of the king and different anti-communist and communist rebels. Following the latters defeat in 1949, Greece joined NATO in 1952. In 1967, a group of army officials seized strength, organizing an Army’ dictatorship that suspended many political liberties and forced the king to†¦show more content†¦apart from these, there are 13 areas and 325 municipalities. Athens is the capital city and Thessaloniki is the second one largest city. According to Businessculture.com, Greece has a Mediterranean climate with hot dry summers and cool mild winters. There may be blizzard in a few components of Greece throughout the iciness months however that is usually confined to the mountainous regions of the mainland. Greece is in the Eastern European Time Zone and adheres to EET (UTC +2) during the winter and EEST (UTC +3) for daylight saving time during the summer months. Greece is a country with a big potential. Greece does have multiple natural resource that could help them develop their country. Greece does have lignite, petroleum, iron ore, bauxite, lead, zinc, nickel, magnesite, marble, salt, hydropower potential. In all Greece’s land used, 63% is agricultural land in which 19.7% is arable land, 8.9% is permanent crops and 34.8% is permanent pasture. However, 30.5% of Greece’s land is forest. Greece has a population of 10,768,477 people, with -0.06% population rate. Greece’s population rate is negative which means it doesn’t grow. The mother mean age at first birth is at 30 years. One-third of the population lives in and around metropolitan Athens; the remainder of the country has moderate population density mixed with sizeable urban clusters. Greece population is highly educated as according to CIA, 97.7% of the population is literate, which 98.5%Show MoreRelatedGreek Economic Crisis Essay813 Words   |  4 Pageseconomic crisis in Greece showed various concerns within the market that drew my attention away. Greece suffered a great loss since the market in wall street imploded in 2008 and is still suffering. The information I gathered from Greece may compel you to turn your cheek and walk away. Culture Diversity Greeces distinct culture have helped thrive many innovations, moreover, Greece does not suffer from any cultural impediments but one, anti-capitalism. Much different from Greece, a capitalist marketRead MoreThe Balance Of Payment ( Bop ) Essay1621 Words   |  7 PagesBalance of Payment† (BOP) is a statement used by a country to summarize an economy’s transactions with the rest of the world by both private and public sectors for a specified time period, usually every quarter or year. It is known as â€Å"Balance of International Payment†, it involves all transactions between a country’s residents and its non-residents involving goods, services and income, financial claims on and liabilities to the rest of the word. If a country has received money, this is known as a â€Å"credit†Read MoreFederal Reserve Bank Of New York Essay1620 Words   |  7 PagesBalance of Payment† (BOP) is a statement used by a country to summarize an economy’s t ransactions with the rest of the world by both private and public sectors for a specified time period, usually every quarter or year. It is known as â€Å"Balance of International Payment†, it involves all transactions between a country’s residents and its non-residents involving goods, services and income, financial claims on and liabilities to the rest of the word. If a country has received money, this is known as a â€Å"credit†Read MoreGreek Crisis Case Study1376 Words   |  6 Pages The Greek Crisis Case Study Kevette Woolfalk Georgia College and State University WMBA6030 Global Business Dr. Doreen Sams â€Æ' Table of Contents Introduction 2 Is Greece Responsible for the Crisis? 3 Alternative Solutions to the Greek Crisis 4 Conclusion 5 References 6 â€Æ' Greek Crisis Introduction At one point in time Europe operated as a zone of trade barriers which made doing trade beyond the border basically impossible. However, this all changed when World War II absolutely overcame EuropeRead MoreThe Crisis Of Greece And Destabilize The Union1369 Words   |  6 Pageslose, but there are other important areas that may make this solution more appealing and beneficial. This solution would prevent Greece from completely defaulting on their debts, which would be a far more disastrous outcome for its creditor nations. It would also prevent Greece from leaving the EU, which would have very likely create a disastrous financial crisis in Greece and destabilize the union itself since there are no provisions even in place for nations to leave the Union (â€Å"What,† 2015). ItRead MoreA Period Of General Economic Decline1197 Words   |  5 Pagesas it was called, varied from country to country it is concluded that it was the worst economic recession since WW2. (Davis, 2009). Greece’s case was somewhat peculiar. While the crisis in Europe progressed from banking system crises to sovereign debt crisis, in Greece it happened the other way. In 2010 the Greek government revealed that the deficit of Greece in 2009 had made the public debt no longer viable. The country tried to regain the trustworthiness of the global markets by reducing its expendituresRead MoreEurozone1735 Words   |  7 Pagescrisis in particular is the Sovereign Debt Crisis. Essentially, as the members of the Eurozone participated in the global economy, their GDP was surpassed by their debt-with Greece being notorious for such careless economic undertakings-making them unable to pay off their excessive debts. As this grew on, countries, such as Greece, were bailed out by other Eurozone members (usually Germany), and then were forced to take hold of a massive debt to repay. Interest rates skyrocketed, and the Eurozone remainsRead MoreAlthough the Euro Zone Has a Unified Monetary Poli cy, It Does Not Have a Unified Fiscal Policy, Is Such a Situation Sustainable? Address This Issue Using Greece and Ireland as Case Studies.1042 Words   |  5 Pagessituation sustainable? Address this issue using Greece and Ireland as case studies. From late 2009, fears of a sovereign debt crisis developed among investors concerning some European states, intensifying in early 2010. This included eurozone members Greece, Ireland, Italy, Spain and Portugal, and also some non-eurozone European Union (EU) countries. Iceland, the country which experienced the largest financial crisis in 2008 when its entire international banking system collapsed, has emerged less affectedRead MoreCase Study - JKL International plc. International Human Resource Management5024 Words   |  21 PagesCase Study - JKL International plc. International Human Resource Management CONTENTS 4Case Study- JKL International plc. International Human Resource Management ï ¿ ½ 4Introduction ï ¿ ½ 4Organisational Context (Case Study) ï ¿ ½ 5Part One: Expatriates Management and Cross culture management in Multinational Corporations ï ¿ ½ 5Introduction ï ¿ ½ 5Expatriates and Organisation Problems and Proposals for Changes ï ¿ ½ 5Expatriates ï ¿ ½ Organisation 7 Conclusion 8 Part Two: 9Appraise The Decentralised Managerial SystemsRead MoreEconomic Conditions in the US1005 Words   |  4 PagesSlide 1: Introduction Welcome. The point of this presentation is to outline the case for expansion, specifically to becoming a national presence. We have a strong company, but the world is changing and we have to change with it. This is a risky proposition, yes, but if we equip ourselves with knowledge we will be better equipped to make the right decisions going forward. The presentation will focus on the economic conditions in the US, and then conditions in a number of foreign markets that we should

The Importance of What Becoming Truly Converted Means to a...

The Confessions of Saint Augustine tells of the events and life choices that Saint Augustine made through his life which eventually led him to converting to Christianity. This was not an easy or quick process for Saint Augustine, just as many members of the LDS church spend a great deal of time truly converting to the gospel. Saint Augustine’s conversion and also LDS members’ process of becoming truly converted, shares many similarities. Both involve trials, growing from those trials, an ongoing process, and a significant change. In order to understand the importance of what becoming truly converted means to a Mormon, there must be distinguishing factors between this and just being a convert to the Mormon Church. One who is a â€Å"convert† is†¦show more content†¦Later when Augustine left for Rome, his mother followed with the hope and goal to convert Augustine to Christianity (â€Å"Saint Augustine†). She also remarked later on in Augustine’s life, â€Å"One thing there was, for which I desired to linger a little while in this life, that I might see you a Catholic Christian before I died. God has granted this to me in more than abundance, for I see you his servant† (Ryan 165). Even though he had been raised in a Christian setting and sat in on Saint Ambrose’s sermons, Augustine still wasn’t fully convinced enough to change his life and convert. All people face struggles and LDS members’ aren’t exempt from them. Many times these trials can be struggling with their faith. Neil Andersen, an apostle of the LDS church says, â€Å"We treasure our faith, work to strengthen our faith, pray for increased faith, and do all within our p ower to protect and defend our faith† (â€Å"Trial of Your Faith†). Faith is very important to members of the LDS church and so those who find themselves struggling with faith will have to consider how converted to the gospel they want to be. If they want to become truly converted then there are steps they will have to take in order to make the gospel and their faith the core of their lives. Eventually Augustine is able to overcome his trial of his inability to accept Christianity. One of the main things he was still struggling with was maintaining good moral standards. Augustine struggled with celibacy and knewShow MoreRelatedRastafari : Not Just An Excuse For Get High2811 Words   |  12 Pageswho smoke marijuana and listen to reggae music and nothing more. The issue is that most of the world views Rastas this way, but know nothing about their religion, Rastafari, and the many beliefs that belong to it and drive their cultural practices. What many people do not know is that the beliefs and customs of Rastafari are based on the Old Testament of the Bible and even more heavily based on political ideas, specifically those of political activist Marcus Garvey. There is so much more to Rastafari

Elite Essay Free Essays

It is now that our political leaders and decisions have made up for what they were accounted for and have provided the back-bone of America today. Our government is what establishes America’s decisions. Although some consequences can be made from what their previous aspects were, and how some of the decisions have made distrust in the government from Americans, it is only with said that, â€Å"Their failure to act, their failure to make decisions, is itself an act that is often of greater consent ounces than the decisions they do make. We will write a custom essay sample on Elite Essay or any similar topic only for you Order Now It’s not necessarily the cause and effect of their decisions, but the act f speaking for America and doing something about the complications that arises within our world and our country to do the best they can to provide security and freedom even though there are limitations to freedom for security. Mills has stated, â€Å"The assumption that the security of the nation supposedly rests upon great secrecy of plan and intent. Along with the statement, â€Å"With the wide secrecy covering their operations and decisions, the power elite can mask their intentions, operations, and further consolidation. † I believe Mills is pointing out the directive of our national security being in the hands of the political officials because the government is the elite officials of America and has the authority to reach beyond the limits of other powers. Some may say the military is the elite of America because of the power and figure they portray. One may believe that the military is the most elite because they have more representatives, leaders and followers than those of our political leaders. One may obtain the fact that the military protects and has the secrecy of the united States in withstanding war power, but this is not accurate concerning the fact that the government has authority over the litany’s actions. Mills has stated, â€Å"The military order, once a slim establishment in a context of distrust fed by State militia, has become the largest and most expensive feature of government.. Thus proving my element for elite power containing that the military is not established without the governments control and authority to make decisions for the military. One may believe that corporate has the most elite power over all, but corporations only have financial power not power over the decisions that are made within our country financially. Our political establishments indeed are ended by corporate, but they cannot m ake the decisions nor have the authority to do what the government can. The government tells corporate where to spend their money and what they can spend it on. â€Å"The decisions of a handful of corporations bear upon military and political as well as upon economic developments around the world. † Mills has stated which is proof along with my statement on economic decisions going through the government before corporate is able to take action on what they are deciding to do. In conclusion political officials are the most elite of the United States today. My opinion is not disregarding the other elite powers Mills has claimed above, but only withstanding that political power is the most elite out of the two other objectives. Nothing can go forward without the government’s approval and action to speak for Our country. Military is just a figure of power for the people to obtain a sense of hope and security for our country along with corporate financial aid to help establish what needs to be conquered within our society and to help what decisions the government makes. â€Å"Everyone knows somebody has got to run the show, and that somebody usually does. † (C. Wright Mills) How to cite Elite Essay, Essays

Case Study Capital Gains Tax and Fringe Benefits Tax

Questions: Case study 1: Capital Gains Tax Case study 2: Fringe Benefits Tax Answers: Introduction Capital gains tax is referred to a tax wherein there is a sale or transfer of an asset of capital nature. On the sale of the asset there can be a capital gain or capital loss. Where the sale value of the asset is more than the cost of purchase, cost of associated purchases and the cost of improvement the same is referred to as capital gains. On the other hand where the value of the sale of the asset is lower than the cost of purchases and other above mentioned costs the same is referred to as capital loss. Part A According to the provisions of the tax act of Australia, an individual can claim an exemption of the main residence. For an individual to claim the tax exemption in regards to the same the individual must have stayed on it and there must be a dwelling on the same. From the provision above it can be asserted that the exemption cannot be claimed on a vacant piece of land (Kenny, n.d.). A dwelling takes the form of a main residence of the below mentioned conditions are satisfied: The individual and the family lives in it The personal belongings of the individual are in the same The mail of an individual is delivered to the same address The address is on the electoral roll (Lloyd, 2015). The address of the residence is connected with the essential services such as gas, electricity are linked with the same address. In addition to the main residence factor there are other factors as well. Other factors are also considered for the same wherein weights are assigned to such factors based on the individual circumstances. The length of time an individual stays in the same and the intention of occupying the same is also of certain relevance (Protocol amending convention with Australia regarding double taxation and prevention of fiscal evasion, 2002). In this case the individual had contracted for the sale of the house which was his main residence but the same could not be concluded. The deposit the seller that made in regards to the purchase was forfeited by the seller. Later the house was sold to a different seller for the agreed sum. According to the ruling TR 1999/19 where a seller receives and forfeits the deposit in connection with the sale of the house the same is eligible to be taxed under the heading capital gains. The same ruling also is applicable in the case of forfeiture of the purchase payment instalment (Australian income tax legislation 2013, 2013). Hence in the current scenario considering the exemption of the main residence the CGT on the same would be exempt however, considering the ruling TR 1999/19 the deposit forfeited by the seller would be taxable as capital gain. The assets in regards to Capital Gains Tax can be classified into three broad categories such as personal use assets, collectables and other assets. The articles like jewellery, paintings, stamps, rare coins etc are classified as collectables. The assets that are of personal nature such as clothes, boat, household item, furniture etc are classified as personal use assets. Also included can be a debt arising from an activity other than one made to produce assessable income, such as a loan made to help out a family member or friend. According to the tax laws in Australia certain assets are exempted from the levy of Capital Gains Tax. The most common amongst the same are the house of an individual used as his main residence and his personal motor car (Australian income tax legislation 2013, 2013). Whether if the person had a lodger or rented the home are also considered in allowing the exemption. The other assets which are exempted from the capital gains tax have been described below: The assets which have been acquired by the individual before 10th of September 1985 Collectables such as paintings, coins, and stamps Prizes from gambling Awards which have been given for brave conduct or valour The share of an individual in pooled development funds The compensation received by an individual on the account Inheritances of certain types Generally a collectible is disregarded for the purpose of capital gains if the same was purchased for less than $500 or the same was acquired before the 16th of December 1995 (Goerke, 2014). Hence since the same is more than $500, it would be classified as a capital gains asset. Hence the capital gains of $110000 would be taxable. Generally a gain made on the transfer of a capital asset is taxable under the head capital gains however in certain circumstances the capital gains are disregarded for the purpose of taxation: Where the asset transferred was acquired before the 20th of September 1985 Motorcycles, cars and other like/similar vehicles (DZHUMASHEV and GAHRAMANOV, 2010). Compensation that has been received on account of personal injury Where the main residence is sold Where the item sold is a collectible such as jewellery or antique and the same was acquired for less than $500. Personal asset which has been used by the individual personally for instance motor cars, boats etc. Dave in this case sold the asset for $60000, the in ordinary course of business would have been categorized as a capital loss but since the same is exempt from tax on account of being a personal effect the capital loss would be ignored. However as per (subsection 118-10(3) of the ITAA 1997 act the purchase value of the asset should be less than or equal to $10000 to be classified for the same (Pope, 2005). Since the purchase value is more than $10000 the same is a capital asset and the consequent gains or loss would be accounted for. The capital gains liability of Dave has been computed below: Particulars Amount Amount Deposit Forfeited 85000 Sale of painting 125000 0 -15000 110000 Loss of sale of boat 60000 -110000 -50000 Sales of Shares 80000 Cost of Purchase -75000 Cost of Borrowings (Third elements of cost base) -5000 Stamp Duty -500 -500 Exchange of shares or units (Subdivision 124-E) -10000 134500 Dave has a capital gains liability of $134500 for the current year but since he has attained the age of 55 and has paid the amount to super funds he is entitled to a lifetime exemption of $500000. Hence the capital gains of $134500 would be exempt. He does not have capital gains loss. Part B Starting the 1st of April 2014, regardless of the distance covered by the car (Division 10A of the FBTAA) a flat rate of 20% would be applied to determine the value of the fringe benefit. As a consequence the FBT in this scenario would be $6600 ($33000*20%). However since the asset was not used for the entire period of 365 days the same would be reduced proportionately for the period the car was not held and the period the car was not available for private use (Stokes and Wright, 2013). In this case the car was not held for the month of April and the same was not available for private use for 10 days in the year. Hence the FBT calculation would be as follows: Particulars Amount Value of Car 33000 Rate of FBT 20% Total number of days in year 365 Days Car not held 30 Days car not available for private use 15 Total days car used for private purpose 320 FBT 5786.301 An employer can provide loan to an employee which is known as the loan fringe benefit. The same can be provided at no rate of interest or at a rate of interest which is lower than the benchmark rate. For the year ended 31dt March 2015, the benchmark rate for interest for FBT is 5.95%. In the current scenario a loan of $500000 was advanced to Emma by Periwinkle on the 1st of September 2015. The employer charged an interest rate of 4.45% from the employee (FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 136). However since the same is lower than the benchmark rate the difference would be chargeable as FBT (Herault and Azpitarte, 2014). In the current case the value of the FBT would be as below: Particulars Amount Amount of Loan 5,00,000.00 Interest at 5.95% for seven months 17,354.17 Less: Interest at 4.45% for seven months 12,979.17 Value of FBT 4,375.00 According to QC 17815 which was last modified on the 2nd of June 2014, the value of the property fringe benefits is dependent upon the rule applicable in that case (How can I benefit from the 2004 tax laws?, 2005). Regardless of the valuation rule used the contribution received or receivable from the employee is reduced from the taxable value of the fringe benefit (ATO, 2016). The rules applicable in this context have been summarised below: Whether the benefit provided is an external property fringe benefit or an in-house property fringe benefit. In the scenario of the same being an in-house property fringe benefit if the property was manufactured or was purchased for resale (THORNTON, 1992). If the same is similar or identical to the property sold by the employer in the ordinary course of business The same is sold to customers who sell it to public or the same is directly sold to the public If the above mentioned conditions are satisfied than the value of the fringe benefit would be the amount that the employee can reasonably be expected to pay less any amount which has been recovered or is expected to be recovered. In the current scenario the value of the FBT would be $2600-$700= $1900 since the employee under question is not a whole seller or a distributor hence, the value of the FBT would be the retail price of the property (Ingles, 2001). For the year ended 31st March 2016 the FBT rate is 49% which is inclusive of the medical ivy. Hence the employer would have to pay the same on the value of the FBT calculated in each individual case. Particulars Amount FBT Loan 4,375.00 FBT CAR 5786.30137 FBT Goods 1900 Total FBT 12,061.30 Tax on FBT @ 49% 5,910.04 The tax treatment would change if the shares are purchased by Emma instead of her husband as she would be able to get the exemption on that part of the loan which is used for the purpose of generating income. Investment in shares qualifies for the same. According the previous rules the investment could have been made by the employee or an associate but the new rules allow for the investment to be made by the employee only (Herault and Azpitarte, n.d.). In that case the Loan FBT would be as: Particulars Amount Amount of Loan 4,50,000.00 Interest at 5.95% for seven months 15,618.75 Less: Interest at 4.45% for seven months 11,681.25 Value of FBT 3,937.50 And the total tax liability in case of FBT would be as: Particulars Amount FBT Loan 3,937.50 FBT CAR 5786.30137 FBT Goods 1900 Total FBT 11,623.80 Tax on FBT @ 49% 5,695.66 Conclusion The employer needs to register for FBT once it has been determined that the employer is paying fringe benefits and the tax on the same needs to be paid. In regards to the same the FBT return need to be submitted for the financial assessment year i.e. from the 1st of April to the 31st of March. 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