...‘Adelaide Fringe is a cultural lucky dip with artists from around the world and around the corner wanting to entertain the people of Adelaide.’ (www.talkfringe.com.au) The Adelaide Fringe started in 1960 alongside the Adelaide Festival, enabling artists and performers the opportunity to register and showcase their talents to willing audiences (www.adelaidefringe.com.au). The Fringe ran every second year until 2007 where it was stage annually. It is an event ‘renowned for fresh ideas, risk, imagination, spontaneity, and fun. It is the largest arts event in Australia and only rivaled by the Edinburgh Fringe on a worldwide scale.’ (www.adelaidefringe.com.au). I will be looking at these 6 areas, mission/vision, funding/sponsorship, programming, management, marketing, and staffing. The Mission statement for the Fringe festival is: ‘To be an internationally acclaimed open access arts festival for artists and audiences’ (www.adelaidefringe.com.au). Over the years the festival has seen the number of artists registering to perform increasing. The Adelaide Fringe Festival is action packed for just over 3 weeks in March every year. The artists pay a one off registration fee which includes listing in the official guide, as well as assistance with services such as ticketing and venue sourcing, plus equipment and accommodation (www.peterlehmannwines.com). According to the Fringe website (www.adelaidefringe.com.au), they had 759 registered events this year alone which economically speaking...
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...Fringe theatre is ‘not mainstream theatre’ and comes from the Edinburgh Festival Fringe The target audience 89% of young adults watch TV in their spare time 41% of young adults read newspapers in 2008 77% of young adults were using the internet every day In 2003, 64% of young adults, 18- 24, had signed a petition; 57% had made some form of financial donation to a cause; 20% had gone on a march or demonstration Could we identify influential bloggers and give them a free ticket to the show to write a review about it? BroadwayBaby FringeReview and FringeGuru are all twitter users that are happy to retweet interesting messages about a show/ BHM it's worth getting your venue to re-Tweet you, and also if you're going on after the Fringe, get those venues to also re-Tweet. Your festival buzz then can move with you come up with an image, look and feel that will instantly be associated with your show. It will form your poster design, flyers, press releases and be prominent in every scrap of communication between you and your potential audience Branded beer matts and flags for pubs or high street perfromances? Could we flyer in cool pubs in different areas, and give the landlord a few free tickets so that they tell their regulars about the performances? Make sure we spend LESS than our ticket price per person to get people in the door!!! Fundraising – could we have a fundrasing option on the website? So that people who are interested in the plays and looking...
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...coupons can be excluded from the employees’ gross income as a de minimis fringe benefit. Problem Identification 1. Whether we should include the $35 as a gross income to employees? 2. Is it exclude if the employee consumed in a subsidized eating facility operated by the employer. Should we include it if they don't cash it ? 3. Is $35 a small amount that will not be reasonable taking into account. Memo From : Ye Xi Weng To: Thomas.FranK Subject: De Minimi Benefit on Reimbursement Of Coupon Of $35 The purpose of this memorandum is to provide audit guidance to examiners regarding employers that reimburse their employees for the $35 coupon that is good thought December 1 – January 31 of the following year. “Code Sec.132(a)(4) provides a specific exclusion from gross income for de minimis fringe benefits. A de minimis fringe benefit is any property or service whose value is so small that accounting for it is unreasonable or administratively impracticable, taking into account the frequency with which similar fringe benefits are provided by the employer to its employees.” However, Code Sec.274(N)(2)(B), which excepts meal expenses that are excludable as de minimis fringes. These fringes are any property or service, the value of which is so small as to make accounting for it unreasonable or administratively impracticable. A cash fringe benefit is never excludable as a de minimis fringe. Obviously, this code strongly showed that if the employee have...
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...Q1 The case concerns about disposal of a capital asset. The vacant land, which is acquired by Colourvision Pty Ltd at $12,000,000 on 1 January 1986, is sold for $3,000,000 on 1 January 2014. As the land is acquired after 20 September 1985, the old law cannot apply, capital gains need to be caught by CGT according to Part 3-19(ss. 100-1- 121-435) and Part 3-3(ss. 122-1- 152-430). As all the discussion can be only in the progress based on a “CGT event”(s 102-20 ITAA97), and “CGT event” are always related to “CGT asset”. It is necessary to identify if the land belongs to CGT asset. In the case, although the land was supposed to build into a new factory but actually not, it is obviously that the vacant 5-hectare block of land is a tangible CGT asset according to the definition in s 108-5(1), which is defined as “any kind of property”. Concerning the case, among three different kinds of CGT assets, this land belongs to “ordinary” CGT assets (Subdiv 108-A). As mentioned, only a CGT event is able to trigger capital gain and capital loss. 54 recognized CGT events(s 104 of ITAA 1997) are listed in a table. The Colourvision case is about the acquisition and disposal of a land, which is also a CGT asset, so it is in respect of Event A1, which describe disposal of a CGT asset(s 104-10) and Event D1, which specify in creating contractual or other rights(s 104-35). To be specific, the timing of acquisition, is when creating contractual or other rights, and in this case, it is 1 January...
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...NEW ZEALAND TAXATION SUGGESTED SOLUTIONS 2016 Chapter 21 Answers [0001] Question 1 Solution Prior to the introduction of the Fringe Benefit Tax (“FBT”) in 1985, the Government depended upon (the then) s 65(2)(b) of the ITA 1976 to tax employee benefits provided by employers. However, the effect of this general provision within the ITA 1976 was rendered nugatory by the court’s narrow interpretation of the term “allowances”. In addition, a 1982 report by the Task Force on Tax Reform (the “McCaw Report”) highlighted that non-taxed benefits were a significant factor in tax inequities (as illustrated in Example 21.1) and were encouraging the development of a tax avoidance climate in New Zealand. Taxpayers with high marginal tax rates benefited most from non-cash untaxed benefits. Consequently in 1985, FBT was introduced to combat the provision of in-kind untaxed benefits in lieu of cash remuneration. This regime therefore ensures neutrality of tax treatment – that is irrespective of whether employees are remunerated in cash or in-kind, they are taxable. [0002] Question 2 Solution FBT is imposed on fringe benefits (usually non-cash) provided by an employer to an employee by virtue of the employment of the employee. Therefore, if a benefit is provided by someone other than an “employer” or if an employer who provides a benefit to an employee which is not in connection with their employment, no FBT is liable. An employer is a person who pays or is liable to pay a PAYE income...
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...salary and compensation and sticks to the company for long period. 3. Advancement Opportunities: Good scope and opportunity and it should be given to the staffs at regular basis. 4. Supervision: Proper supervision helps the employee in focusing on tier path and work efficiently. 5. Co-Workers: Employee feels comfortable around their colleagues as they gain knowledge, culture from them. 6. Environment: Companies free from politics and disputes are more preferable for employees. 7. Compensation & Benefits: It attracts employees like fringe benefits, club membership etc. 8. Training: It benefits both the employee and employer as employee work more efficiently with proper training. 9. Climate, City & Neighbors: With favorable climate, city and neighbors employee gets satisfied to their work. 10. Ethics and Principle: Some people are very ethical and will not compromise with their ethics and principle...
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...This dilemma can be evaluated utilizing two frameworks: existentialism and Kant’s ethics. The theory of existentialism under a deontological framework and is based on the belief that only the person can determine what is right and wrong based on their free will to make decisions (Stanwick & Stanwick, 2014). The sheriff is this sense has developed his own sense of virtue and in his defense to the ethics complaint investigated by the state repeatedly said he did nothing wrong. Regarding his trip to New Orleans, he defended his actions by stating he was told by Bolante that the sheriff who preceded him had used his vehicle for personal business, so he therefore believed he was then justified to use the vehicle likewise. The sheriff further...
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...Legal and/or Ethical Concerns with Training Program Coca Cola Major companies are required to follow the guidelines of standard ethics just like any other smaller company or organization. Coca-Cola is a major company that employees thousands of people around the world. Though they are such a large company, they still have to be careful when they are selecting employees. Some of the legal issues when selecting candidates to serve or to employee would arise from discrimination. In 1964, the Civil Rights Act of 1964 was passed that stated it was illegal to discriminate based on group status. In non-technical language, the organization cannot turn down a candidate based on their age, ethnicity, race, gender, sexual orientation, etc (Spector, 2008). If a person is not selected based on these qualities there are grounds for lawsuits and other legal proceedings. The only exception is that you have to be of the legal age of 18 to be able to work for a company or even serve in the military. There are also some ethical issues, which can occur during this process. Ethical issues run alongside the legal issues and though lawsuits may not always arise from them; your selection still has to be fair. The individual in charge of training employees’ needs to have no biases, when bias comes into play that is when ethics start to be questioned . As long as the training process is fair, unbiased, and policies are followed there should be no questioning of...
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...Case Study Ethics has a different meaning to many different people and companies. A lot of companies pay lip service to the term ethics and make out to be Corporately Socially Responsible when it is a public relations stunt. A definition of ethics is “The values an individual uses to interpret whether any particular action or behaviour is considered acceptable or appropriate.” In this case we are dealing with the world renowned company Nike. Nike is one of the worlds must recognisable and popular sports brands with the ‘swoosh’ logo becoming a worldwide symbol. They are the “world’s leading supplier of athletic shoes” but this has not come without any controversy. By the end of this case study you can evaluate whether or not you think Nike is an ethical organisation. Nike’s use of sweatshops and child labour signalled global outbursts, with Activists even creating the “swooshtika”, a swastika made up for Nike “swoosh” logos. Their ethical background could have been said to be non existent and their reputation for profit maximisation at all costs was having a detrimental effect. Nike was being “targeted due to the fact that they were the world’s best selling brand and they in complete denial about any malpractice in which they took no responsibility for the operations that took place in sub contracted factories in third world countries.” Nike were trying to cut costs by setting up manufacturing factories in countries that labour costs would be minimal, so that they could increase...
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...issues of ethics are among the few professionals not suffering from the current economic downturn. The last decade has brought an escalating supply of moral meltdowns in both the for-profit and the nonprofit sectors. Corporate misconduct has received the greatest attention, in part because the abuses are so egregious and the costs so enormous. Chief contenders for most ethically challenged include former Merrill Lynch & Co. CEO John Thain, who spent $1.22 million in 2008 to redecorate his office, including the purchase of a $1,400 trash can and a $35,000 antique commode, while the company was hemorrhaging losses of some $27 billion.1 Still, the corporate sector has no monopoly on greed. Consider EduCap Inc., a multibillion-dollar student loan charity. According to Internal Revenue Service records, the organization abused its tax-exempt status by charging excessive interest on loans and by providing millions in compensation and lavish perks to its CEO and her husband, including use of the organization’s $31 million private jet for family and friends.2 Unsurprisingly, these and a host of other scandals have eroded public confidence in our nation’s leadership. According to a CBS News poll, only a quarter of Americans think that top executives are honest. Even executives themselves acknowledge cause for concern. The American Management Association Corporate Values Survey found that about one third of executives believed that their company’s public statements on ethics sometimes...
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...Current Ethical Issue in Business Your Name Here PHL/323 Date Here Instructor’s Name Here Globally, Wal-Mart is the second largest revenue generating company. It is surprising to see so many discriminating issues within the company. Women working for the company are consistently treated unfairly, yet other issues exist. It is as if Wal-Mart has fallen into the negative economic routine. The company is guilty of everyday social discrimination; gender discrimination is just one main focus of our discussion. The affects of gender discrimination affect how women are treated, their income, and company policies. Women’s Rights have been an ongoing issue since the beginning of man. It wasn’t until the Women’s Rights Movement that equality began to present itself, amongst women in the workplace. Individuals face many moments in their lives dealing with ethical issues of what is right and wrong. One major ethical issue that the United States has faced in its young history is the fight over equality and discrimination. The evolution of equality in America has been truly substantial, but unfortunately the civilians in our country have yet to overcome all discrimination. There are many laws in this country to prevent workplace discrimination. These laws are designed to protect employees and applicants from unethical treatment. A current ethical issue in the business world today is that of a class action lawsuit...
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...Professional EThics Professional Ethics Legal and ethical issues are frequently encountered in the health care setting and present unique challenges to health care professionals. Practicing nurses need to be knowledgeable with these concepts to ensure patient’s rights. In this paper, the author will describe the relationships between legal and ethical issues. In addition, the author will identify personal values and professional ethics and examine ethical theories and principles. Examples of applications of legal and ethical issues to current practice will also be provided. Relationships Between Legal and Ethical Issues “Ethics is the branch of philosophy concerned with evaluating human action” (Guido, 2010, p. 3). It is based on the principles of right and wrong and provides structure to behaviors and actions. Ethics are closely intertwined with morals and values. Morals are “personal principles that are acquired from life experiences, family and peer relationships, religion, culture, and the law” (Guido, 2010, p. 3). Values are “personal beliefs about the truths and worth of thoughts, objects, or behavior” (Guido, 2010, p. 3). Therefore, ethics are subject to an individual’s personal interpretation. In contrast, laws are rules and regulations established by some authority and enforced by judicial decision (Dictionary.com, 2011). The legal system governs actions and behaviors without regard to personal values, beliefs, and views. Laws are constantly evolving to...
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...BUS 520 March 4, 2014 #1 – Provide a brief one paragraph background of the CEO of Zappos.com, Tony Hsieh. Zappos.com is an online apparel store that was established in the late nineties in Las Vegas, Nevada. Specifically, they sell purses, clothes, jewelry and eyewear. The name, Zappos, comes from the word zapatos, which means shoes in Spanish. Since its inception and through its acquirement by Amazon.com in 2009, Zappos has become the world-leader in on-line shoe sales. (Crunchbase) The company’s Chief Executive Officer is Tony Hsieh. The son of Taiwanese immigrants, Hsieh was born in Illinois, raised in California and graduated from Harvard University with a bachelor’s degree in Computer Science in 1995. Dissatisfied working in corporate America for software giant, Oracle, Hsieh left his employment after only several months. He started his own business, an internet advertising company, and became a venture capitalist. In 1998, at the age of 24, Hsieh sold that internet start-up company, LinkExchange, instantly making him a millionaire. He then invested heavily in Zappos. In addition to investing in Zappos, he also worked for the company as a consultant. (businessider) By the year 2000, Hsieh was CEO of the Zappos and maintains that position today. #2) Analyze the CEO’s leadership style and philosophy and how the CEO’s leadership style aligns with the culture. Tony Hsieh has a casual leadership style. He left Oracle because he was not happy or comfortable with...
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...Part A: Apply ethical theories from the course (Readings 3.1-3.10) to the case study of: The Imprisonment of Josh Woolf The ethical issues facing the media community today have been reverberating through the corridors of newsrooms and debating chambers since the communication of the news began. Either resonating from newspapers or radiating from radios and screens, the transmission vehicle of the news may have evolved but the ethical issues are still the same; the quest for truth and justice. The word ‘ethics’ involves right and wrong; a moral dilemma requires critically thinking through the issue, formulating an answer which results in making an ethical decision. The decision involving an intellectual process through moral reasoning ensures everyone, as moral agents, are able to be guarded from the views of others in respect to the dilemma at hand (Day, 2000, p.63) In confronting an ethical issue, a knowledge and understanding of ethical theories allows us to navigate through these complex situations and, in the end, creates the ideal environment for “the greatest happiness for all humankind, and equality for all” (Open Polytechnic, 2007, p.9). What would the iconic ethical theorists such as Aristotle, Immanuel Kant and Stuart Mill think of the world of communications today? Media conglomerates control media content and distribution which lock in the extent of diverse views and information. To obtain truth “is essential to the democratic process” but is reliant...
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...CHAPTER 6 Leadership Ethics and Social Responsibility The purpose of this chapter is to examine important issues about leadership ethics and social responsibility. The focus is on leaders rather than on a general treatment of business ethics, and includes a summary of the theory of ethics. Skill building is also incorporated into this chapter. CHAPTER OUTLINE AND LECTURE NOTES Being ethical and socially responsible is part of being an effective leader even if many financially successful executives are unethical and socially irresponsible. I. PRINCIPLES OF ETHICAL AND MORAL LEADERSHIP Ethics is the study of moral obligations, or separating right from wrong. Also, ethics are the accepted guidelines of behavior for groups or institutions. Morals are an individual’s determination of what is right or wrong and is influenced by his or her values. A moral leader will practice good ethics. Edwin H. Locke argues that ethics is at the center of leadership because the goal of a rational leader is to merge the interests of all parties so that everyone benefits and the organization prospers. A. Five Ethical Leadership Behaviors 1. Be Honest and Trustworthy and Have Integrity in Dealing with Others. Trustworthiness contributes to leadership effectiveness. It appears, however, that trust in business leaders is low. Integrity refers to loyalty to rational principles, thereby practicing what one preaches regardless of emotional or social pressure. (A criminal...
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