Monday, May 25, 2020

The History of the Disk Operating System (DOS) - 998 Words

The History of the Disk Operating System (DOS) At the outset, before the advent of user friendly operating systems, computers were run using the operating system CP/M (Control Program for Microcomputers). The program itself looked simple, but the complexity of its use meant that not many fully understood how to use it. As the program was also limited in use, since it was designed for 8-bit systems, a new operating system was needed when 16-bit IBM systems came out. IBM tried to purchase CP/M from its inventor Gary Kildall, but he proved to be elusive and refused to sell. IBM through Microsoft and owner Bill Gates, acquired and licensed a similar program, the Q-DOS program. The first commercially available operating system,†¦show more content†¦Some say that MS-DOS was a more skillful piece of programming. (Ceruzzi, 271) Since the first release of MS-DOS, Microsoft has produced and released many more versions. Windows 3.1 used DOS as the operating system, but had a gr aphical user interface between the user and the operating system. Significant improvements in 1988 with version 4.0 were a graphical/mouse interface and in 1991 with version 5.0 Microsoft added a full-screen editor, utilities to undelete and unformat, and task swapping. Also Qbasic was introduced. A final version of DOS was released in 1995 by IBM called PC-DOS 7 and by Microsoft called MS DOS 7.0. In August of 1995, Microsoft introduces a new graphical user interface called Windows 95 and DOS is only used as part of the underlying operating system. (DOS (Disk Operating System)) Conclusion Microsoft is a company that came to dominate the home and business computer market, by capitalizing on the need for software that was user friendly. Today, Microsoft software is used by almost every corporation in America. References Bellis, M. (n.d.). Putting Microsoft on the map: History of the MS-DOS Operating Systems, IBM Microsoft. In About.com Inventors. Retrieved January 14, 2012, from http://inventors.about.com/od/computersoftware/a/Putting-Microsoft-On-The-Map.htm Ceruzzi, P. E. (1998). A history of modern computing (pp. 270-272). London,Show MoreRelatedUses Of In Operating Systems1564 Words   |  7 PagesUses of Virtualisation in Operating Systems Virtualisation in operating systems is a wide ranging subject relating to many topics within operating systems. Waldspurger and Rosenblum define virtualisation in their article I/O virtualization as â€Å"decoupling the logical from the physical, introducing a level of indirection between the abstract and the concrete.† [1] In this essay I will briefly outline some of the many types of Virtualisation as well as talk about benefits and limitations virtualisationRead MoreComputer Software : Operating System Software1158 Words   |  5 Pagessearch anything on the internet. You need system software such as word processer, which enables a user to perform a task, and system software such as an operating system, which enables software to run properly. Computer software has to be installed within the computer storage (such as hard drive, memory, or RAM). Once the software is installed, the computer is able to execute the software. Types of software’s: Operating System Software: An operating system is a software that enable the computer hardwareRead MoreUnit 2 TASK 1 Decoding the Jargon1194 Words   |  5 Pagesaccess memory (DRAM). Hard drive A HHD is a data storage device that provides storage and retrieving digital information. Serial Storage Architecture (SSA) is a serial transport protocol used to attach disk drives to server computers. A solid-state drive (SSD) it contains no actual disk, it is a data storage device using integrated circuit assemblies as memory to store data. It is more quiet when it runs, more resistant to physical shock, has a lower access time and less latency. Motherboard Read MoreEssay On Defragment803 Words   |  4 Pagestogether again but in a smaller size. This can improve the performance of the computer by making it faster to use. The disk defragment takes about 7 to an a few hours to finish depending on the size and degree of the fragmentation of the hard disk. The computer can still be used when it is defragging. There is a default program in windows that allows the files on windows. To do this, the person will have to be a member of the administrators group on the PC or be delegated the appropriate authorityRead MoreE Mails From Your Boss And A Man Named Paul Allen1402 Words   |  6 Pagessoftware at that time. It was a match made in heaven and the operating system, named MS-DOS, became the foundation for Microsoft Windows. IMB shipped out the first PC with MS-DOS in 1981 with mixed reviews. While MS-DOS allowed many to interact with a computer for the first time and changed the way work was done, it was also considered difficult and confusing. In 1982, Gates and Allen began working on the new version of their operating system and announced the project they called Windows 1.0 in 1983Read MoreMac Os : The Top Three Operating Systems Ever Created1463 Words   |  6 PagesCaleb Schumake Professor Johnson CSC 3030 November 22, 2014 History of Mac OS Apple’s Mac OS is one of the top three operating systems ever created. Mac OS is a series of GUI based operating systems created by Apple Inc. to work seamlessly with the hardware of their Macintosh computer systems. The first operating system introduced for Apple computers was Apple DOS 3.1 in 1978. It was primarily developed by Paul Laughton, Randy Wigginton and Steve Wozniak. Spanning the next three decades Apple wouldRead MoreWindows And Windows Operating System819 Words   |  4 Pagesaffordable operating systems that enabled computers to be more widely available. Many changes and updates have been made to the Windows operating system to keep Microsoft at the top of its market. The history of Windows dates back to 1975 when Bill Gates and Paul Allen founded a partnership called Microsoft. They had a monumental vision that there would be a computer on every desktop and in every home (Microsoft, Era 0, para 2). Microsoft rewrote a previously purchased operating system to supportRead MoreRoutine Housekeeping Procedures Essay1309 Words   |  6 PagesFor this assignment I will discuss and evaluate the improvements to computer systems achieved by routine housekeeping procedures and the benefits. Listed below is what I shall be discussing. - Physical cleaning - Disk Defragment - Virus Scanning - Disk Clean up - Disk Checker - Windows updates Physical Cleaning Physical cleaning means that you will clean the keyboard, mouse, computer screen and check for any errors such as stuck or missing keys on the PCs keyboard. This process involvesRead MoreMicrosofts Operating Systems And Security Features1502 Words   |  7 PagesMicrosoft Windows has evolved into an operating system that is very reliable and dependable when it comes to getting task done on a daily basis when a computer system is needed. â€Å"In 1975, Gates and Allen form a partnership called Microsoft. Like most start-ups, Microsoft begins small, but has a huge vision—a computer on every desktop and in every home† (Microsoft.com). In this paper I will discuss the history of Microsoft’s Operating systems and security features available during each stage of advancementRead MoreA Look At The Evolution Of Microsoft Windows1555 Words   |  7 Pagesfirst operating system to have been invented, it is arguably the most popular one out there. It started very slowly in 1985 with its first release of Windows 1.0 and has grown immensely in functionality and usability since then. As the system has evolved, it has influenced many areas of the industry including how we work, how we play, and how we build hardware and software. Windows 10 will be the next release and will occur in 2015. This release will mark another milestone for the operating system

Thursday, May 14, 2020

Essay on George Orwells Animal Farm - 569 Words

I personally thought animal farm was a really good book. It was a simple, easy to read story. The analysis of this book is pretty easy to figure out. Animal farm represents Communism in Russia and it is just being retold in his book by farm animals. Every part of Joseph Sterlings rise to power is in this book. The Russian Revolution represents the animals overthrowing Mr. Jones. Old Major (a boar) gathers the animals of the manor farm together for a meeting in the barn. He tells all of them of the dream he had. That all animals lived together in a community with no humans to take control of them. He tells them that they must work towards this paradise and teaches them a song called Beasts of England in which his dram was described.†¦show more content†¦At the meeting to vote on whether to build the windmill, Snowball gives a passionate speech that seems to have won the day. But Napoleon gives a strange signal and nine attack dogs-the puppies Napoleon has been educating-burst in to the barn and attack Snowball, chasing him from the farm. Napoleon becomes the leader of Animal Farm, and declares that there will be no more meetings, from now on, the pigs will make all the decisions in private-for everyones best interest. Napoleon changes his mind about the windmill, and the animals, especially Boxer, devote their efforts to completing it. After a storm one night, the windmill is found toppled. Them human farmers in the area declare smugly that the animals made the walls too thin, but Napoleon claims that Snowball returned to the farm to sabotage the windmill. He stages a great purge during which an animal found to be in Snowballs great conspiracy-meaning any animal who opposes Napoleons uncontested leadership-is killed by the dogs. His leadership unquestioned (Boxer makes Napoleon is always right his second maxim), Napoleon begins to act more and more like a human being-sleeping in a bed, drinking whisky, and engaging in trade with neighboring farmers. His propagandist, the pig Squealer, justifies every action to the common animals, , convincing them that Napoleon is a great leader-this despite the fact that they are cold, hungry, overworked and miserable. Mr. Frederick, a neighboringShow MoreRelatedAnalysis Of George Orwells Animal Farm701 Words   |  3 Pageswith what he was told. George Orwell’s Animal Farm is about Manor Farm that is seized by its maltreated animals that set up their own government in the now renamed â€Å"Animal Farm†. There are many animals on this farm, including Benjamin, a donkey who is quite old, Clover, a horse who is not very bright, and the two main leaders, pigs named Napoleon and Snowball. Napoleon and Snowball create this new government with seven commandments, the last commandant being that â€Å"All animals are equal†. But when NapoleonRead MoreGeorge Orwells Animal Farm Essays2826 Words   |  12 PagesGeorge Orwell includes a strong message in his novel Animal Farm that is easily recognizable. Orwell’s Animal Farm focuses on two primary problems that were not only prominent in his WWII society, but also posed as reoccurring issues in all societies past and present. O rwell’s novel delivers a strong political message about class structure and oppression from the patriarchal society through an allegory of a farm that closely resembles the Soviet Union. George Orwell wrote Animal Farm: A Fairy StoryRead MoreElements in George Orwells Animal Farm861 Words   |  4 PagesAnimal Farm, written by George Orwell, depicts a group of animals who plot to destroy their master, Mr. Jones. The oldest and wisest pig on the farm, Old Major, told the other animals a story about a revolt called, The Rebellion. The pigs, which were considered to be the most intelligent of all the animals, devised a plan and successfully conquered Manor Farm. The animals ran the farm effectively, with the pigs overseeing and constantly developing new ideas. One pig, Snowball, was in favorRead MoreAnalysis Of George Orwells Animal Farm1142 Words   |  5 Pagesâ€Å"Those who do not remember the past are condemned to repeat it,† said Spanish philosopher George Santayana. This brilliant message shows to be present in George Orwell’s satirical novel Animal Farm. In this book, Orwell uses farm animals to illustrate the true nature of the communist S oviet Union under Joseph Stalin. There are many examples in this book and in real life that show the truth of aforementioned Santayana’s statement, for if one does not remember the past, they are only allowing it toRead MoreGeorge Orwells 1984 And Animal Farm1994 Words   |  8 Pages George Orwell’s 1984 and Animal Farm share a very important theme and common elements that shape the idea of an Orwellian society. Orwellian is widely described as a society in which the liberties of all are diminished due to powerful rule. Orwell conveys the theme of â€Å"Many believe that man’s actions result from his free will, the presentation/perception of what is fact, remains dominant over society s actions.† through parallel elements of repression of information, fear propaganda, and languageRead MoreGeorge Orwells Animal Farm582 Words   |  2 PagesElie Wiesel in Night and Snowball from Animal Farm are very similar characters because they were victimized by t yrants and used as scapegoats, but they are also unique and individual characters because Elie knew he was being taken advantage of and Snowball did not. Animal Farm is written by George Orwell, and it is about a farm of animals that take over the farm. Napoleon, a large pig, slowly takes away food and supplies from the other animals until he starts walking on two feet and becomes a â€Å"humanRead More George Orwells Animal Farm Essay2355 Words   |  10 PagesGeorge Orwells Animal Farm Mollie- Represents the rich and noble of Russia at the time (esp. the Czar and his family). Those who fled Revolutionist Russia, because they had had a better life beforehand, and were un-willing to accept change. The messages that Orwell is trying to express through Mollie are directly opposite to the actions which are displayed through Benjamin. Although they were both unwilling to accept change, their actions were very different. The message that OrwellRead More Messages of George Orwells Animal Farm Essay1412 Words   |  6 PagesMessages of George Orwells Animal Farm Though Animal Farm can be considered nothing more than a charming animal fable depicting a doomed rebellion, its origin is actually of a more serious and political nature. It is not only the tale of Napoleon and Animal Farm, but a satire and commentary on that of the Russian Revolution, Stalin and Communism. For a person to gain a true understanding of Orwells meaning in Animal Farm, it is best that he or she has an understanding of the political partiesRead More The Warnings in George Orwells Animal Farm Essay1248 Words   |  5 PagesGeorge Orwells Animal Farm George Orwells goal in writing the novel Animal Farm was to portray the events surrounding the Russian revolution that took place in 1917. Orwells tale of Animal Farm is seemingly a story of how a group of farmyard animals plot to overthrow their owner and seize control of the land. The novel seems to be a simple story, however Orwell wrote this book as an allegory, a story that has a clear secondary meaning beneath is literal sense. Everything in Animal Farm isRead MoreThe Power Of Power In George Orwells Animal Farm764 Words   |  4 Pages133). In George Orwells allegorical novella Animal Farm, a successful rebellion, was held against the Mr. Jones (the farm owner), as he mistreated the animals. After the expulsion of Mr. Jones, the farm lacked a figure of authority, so the pigs stepped up to that position as they were the most literate and the cleverest among the animals. Slowly it progressed to a state where the pigs had absolute power over the lives of the animals and the farm . Which led to a situation where the animals had to agree

Wednesday, May 6, 2020

The Relationship Between African Americans And Incarceration

The Relationship between African Americans Males and Incarceration Research question: Why are the majority of American prisoners African American males? Thesis: Because of racial inequality and a history of social oppression African American males have been treated unequally entering jails/prison at a higher rate than other racial groups The mass incarceration of African Americans has been for years, racially pushed forward. In recent years this crisis of disproportional inequality has reached farther into the African American community affecting education, housing, and health care. African Americans males specifically, have been victimized in two ways, first by being targeted more highly than another racial group in America and second by having the U.S. Criminal Justice System perpetuate a system that does not allow them to be the ones who have any power to change their unequal treatment. Because of racial inequality and a history of social oppression, African American males have been treated unequally, entering jails at a higher rate than any other racial group. While African American males have been affected the most more than other demographic group within the criminal justice system, other minorities have also been unequally affected. Hispanics only account for 17% of the prison population nationally, even though they are only 12% of the total population in the United States. The statistics for these inequalities for African Americans can be identifiedShow MoreRelatedThe Impact Of Mass Incarceration On African Americans1019 Words   |  5 PagesAmerica has the highest prevalence of jailing its citizens. Nearly 2.3 million Americans are behind bars or nearly one percent of the adult population at any given time (Campbell, Vogel, Williams, 2015). As of 2014, African Americans make up 34% of the incarcerated population. As a result, a disproportionate amount of African American youth will experience a parent’s incarceration. Research has shown that children of incarcerated parents experience emotional problems, socioeconomic p roblemsRead MoreRacial Disparities Of Mass Incarceration1572 Words   |  7 PagesRacial disparities in mass incarceration Introduction Mass Incarceration in the United States has been a large topic of choice because rapid growth in the prison and jail populations, the long sentences the inmates face, and the inability for some inmates to incorporate themselves back into society. Since the 1970’s the U.S. prison population quadrupled from 158 to 635 people per 100,000, causing the U.S. to gain the title of country with the highest incarceration rate. (Massoglia, Firebaugh, Read MoreThe Impact Of Psychological Slavery On Attachment And Trust Essay995 Words   |  4 PagesAttachment and Trust in the Intimate Relationship between African-American Men and Women By Sametta Hill Argosy University Twin Cities Date Committee Chair (degrees) Committee Member (degrees) â€Æ' Table of Contents â€Æ' Research Question What is the effect of Psychological slavery on attachment and trust in the intimate relationship between the African-American male and female? Introduction Most research studies today explains the relational problems of African-American couples inability to stay togetherRead MoreThe Inequality Of The Prison Population Essay1429 Words   |  6 PagesAll of the articles that are discussed throughout this essay stated very similar observations when it came to the demographics of the prison population. They stated that the people who are mostly incarcerated are people of color, predominantly African-American and then Hispanic men. Jennifer Wynn stated that when she visited Rikers Island and was waiting in the waiting room, she was the only white person there (Wynn, 2012). She later found that ninety percent of the inmates were black or Hispanic (WynnRead MoreThe Family Adjustment And Adaptation Response Model1679 Words   |  7 Pagessignificant life stressors (e.g. incarceration, substance use, mental health problems), the capabilities of the family to respond to the needs of its members may be reduced (Voisin, Elsaesser, Kim, Patel, Ca ntara, 2016). Indeed, when adults in the home are faced with significant challenges such as those lived above, collective family resources may be reduced (e.g. income, parental supervision) (Voisin et al., 2016). Indeed, previous work has shown a direct relationship between parental stress and youthRead MoreThe Social Problem Of Poverty1347 Words   |  6 PagesThe social problem is poverty, a risk factor that predisposes disadvantaged groups to incarceration. Data shows that the incarcerated majority are minority groups like African Americans and Latinos. In today’s society, one can argue that both the state and people tend to place the blame solely on the individual. The poor are often stigmatized, associating them with an undesirable stereotype that reduces their value as an individual. Furthermore, people tend to think that those in poverty engage inRead MoreBOP Statistics : Average Inmate Age870 Words   |  4 Pagesrelates to the information I am currently using from the FBI Uniform Crime Report to determine location, ages, and crimes committed. The statistics gained from BOP confirm my hypotheses of an increase of incarceration from impoverish urban communities. Chapman, T. (2010). Encyclopedia of African American education (pp. 651-654). K. Lomotey (Ed.). Los Angeles, [Calif.: SAGE. This encyclopedia portion by T. Chapman gives statistics and discusses various problems with urban education. The credibility isRead MoreChild And Youth Survey : The And Nichols Was A Longitudinal Study Design Using Data From High School Essay1502 Words   |  7 PagesThe independent variables used were parental incarceration, sibling incarceration, and other household member’s incarceration (Loper and Nichols, 2012). The study by Lopers and Nichols was a longitudinal, study design using data from the National Longitudinal Survey of Youth, Child and Youth survey (NLSY 2010), which included women and their children. According to Lopers and Nichols, â€Å"Out of the sample, 585 met criteria for the household incarceration status, to be compared to 2,753 individualsRead MoreWhy The Incarceration Rate So High For Young Black Males?1428 Words   |  6 PagesAmerica has the largest justice system in the world. America also has the highest incarceration rate with over 2 million people in prison. African Americans account for approximately 40 percent of those inmates. Why is the incarceration rate so high for young black males? By examining the data and demographics, and the causes and consequences a greater understanding will be gained as to why these disparities exist. As of December 2013, according to the Bureau of Justice Statistics, the number ofRead MoreA New Form Of Convict Leasing1260 Words   |  6 Pages010, U.S. Bureau of Justice Statistics showed that black males had an imprisonment rate of close to seven times the incarceration rate of white men with the rate of incarceration for black women nearly three times the rate of white women (5). Human â€Å"Rights Watch† noted in a 2009 study; blacks are arrested at a higher rate than whites even though blacks commit drug offenses far less than whites (6). Former Presidents Reagan, the Bushes’ and Bill Clinton government, imposed racial projects and

Tuesday, May 5, 2020

Capital Gains Tax Concept of Ordinary Income

Question: Describe about the Capital Gains Tax for Concept of Ordinary Income. Answer: 1. First of all, we need to understand what the actual scenario is about this case. A girl named Peta owns a land in Kew which includes two tennis courts at the back, and she thought of making a house for her family there for a better living. Meanwhile, she got an offer from one of the tennis clubs next door which demanded the land for an amount of 600,000$ with a condition that it should get renovated first. In the present tax year, the social club adjacent offered to purchase the old tennis courts, however if Peta initially renovates them before selling. Peta chose to acknowledge the club's offer rather than proceeding with her arrangement to build her own house. Peta spent $100,000 on setting up the tennis courts available to be purchased. A lot of work has to be done in order to improve the condition of the tennis courts. Peta needed to restore the tennis courts and manufacture new fences around them. She then sold the tennis courts in the present expense year to the social club for $600,000. In Australia, there is a concept of ordinary income. People are often confused that whether the amount they are earning comes/lies under ordinary income or not. (Akhtar 2015) What is meant by ordinary income? Any amount from direct or indirect source is ordinary income. It can consist ofincome from wages, salaries, tips, commissions, bonuses, and other types of compensation from employment, interest, dividends, or income earned from a sole proprietorship, partnership or LLC. (Argente Garcia 2015) There are numerous cases in which the people claim that their income is ordinary or not so the court decided that the amount earned in following circumstances would lie under ordinary income and tax would be imposed on that amount. There are three components of ordinary income. Income from doing any labor work (e.g. salary and wages) Income from any land or property (e.g. rent, dividends, interest) Income from running a business on your own or a partnership (e.g. Retail sales, farming) (Barkoczy 2016) Peta bought the land in Kew where she thought of living with her family once she builds the three unit house or she would sell it on profit. She bought two tennis courts to construct her house on but the tennis court next to her door offered her to sell that land at a price of 600,000$ but only on one condition that she has to renovate it and for that, Peta had to face the expenditure of 100,000$. Peta had to resurface the tennis courts and build new fences around them. She then sold the tennis courts in the current tax year to the tennis club for $600,000. So, excluding the amount she spends for renovation (100,000$), she would earn 500,000$ as a profit. According to income tax assessment act 1997 sec 6.5, the source of the salary matters with a specific end goal to see whether it falls under the customary income or not! (Gyourko Sinai 2003) The law is somewhat distinctive for the individuals who are not the inhabitants of the Australia but rather as in the present situation where Peta is living with her family in the house, the sum she got from the social club is the customary wage. (Hegemann et al. 2015) In this way, it can be ordered and dealt in regards to the fact that there are excessively numerous ambiguities with regards to the appraisal of the customary wage. It doesn't make a difference whether you are getting the sum straightforwardly or in a roundabout way, the amount which is linked to an Australian source would fall under the ordinary income. (Knoll 2008) Peta got the sum straightforwardly from the tennis court which was claimed by her so for this situation, the receipt of 600, 000$ is unadulterated standard pay for Peta in the wage year. The law itself clearly explains the concept of ordinary income under some particular conditions and limitations. For example, if someone is being paid even through a salary, then it also lies under the category of ordinary income. Moreover, the purpose of this law is to impose the tax on those amounts which are coming from any direct and indirect source while you are the resident of Australia. As she is the owner of that land and residing in Australia and going to sell it then it quite clear she is liable for paying the tax and the amount she is earning is ordinary income. The amount which is being provided by the tennis club to Peta is the direct source of money for her. Therefore, the receipt of 600, 000$ is the ordinary income for Peta. Loss or profit as nothing to do with the ordinary income because what matters is the source of the income. (Zhou 2013) 2: ABC Pty Ltd. is a company where Alan and other 20 people are working. ABC gives the following remuneration package with ABC: Salary of $300,000; Payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free. ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST). At the end of the year, ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST. Any firm or organization in Australia has to pay FBT (fringe benefits tax) if it provides non cash benefits to its employees for example Free petrol Free medical services Free phone call credit and such other stuff like this (Morse Deutsch 2016) In short, thefringe benefits tax(FBT) is ataxapplied to the Australiantaxsystem by the AustralianTaxation Office. Thistaxis imposed only on non-cash benefits that an employer provides to employees "in respect of employment." The benefits provided to employees vary as mentioned in the scenario. The case is about how FBT gets affected and what are the possibilities a company can improve FBT amount at the end of the financial year? Fringe benefits tax would be taken care of under different conditions, and it has different variables for each country as per their laws and regulations. Fringe Benefits Tax is one of those taxes which have to report at the end of the financial year. In this case, Alan is getting a salary of 300, 000$ monthly with some of the other non-payment benefits like his phone bill is being paid by the ABC Pty Ltd which is about 220$ per month. Plus, the company also gave a phone to Alan at a price of 2000$. Lastly, the company is also paying his childrens school fee w hich is 20,000$ per year. Plus, the company also arranged an annual dinner for all the 20 employees at an expenditure of 6600$. Now, the problem which the company might face according to the conditions of FBT includes some of the following: If a company gives benefits to the employee which increases the amount of 2000$ from April 1 to 31 March, then the company has to pay FBT on those benefits. In this scenario, the company is already giving benefits to Alan which is more than the amount of 2000$ annually. We can calculate it: Cost of mobile phone: 2000$ Cost of dinner for Alan: 330$ Cost of dinner for 20 employees: 6600$ Annual fringe benefits cost: 2640 + 2000 + 6600 Total = 11, 240$ It shows that higher than the threshold value set by FBT and the company is liable to pay the tax on the benefits (Schneider 2013) so, The amount for the school fee of Alans children is not included in the calculation for the FBT because it does not hold GST in it. Therefore, company has to pay the FBT amount in the month of the June because anything exclusive of GST does not include in FBT after showing the annual report of each employee to FBT department or in where it should be checked. (Shields North-Samardzic 2015) The expenditure of the company has been affected by a large number of employees because if only five employees were invited to the dinner then, the total cost for dinner would have been quite less than this! If ABC only has five employees, then the expenses of the dinner would have been quite less than in the present case. For five employees, the cost for the dinner would be 1650$ which is quite less than 6600$ so, similarly, GST would also get reduced by a certain amount. If the company invites annually to its clients as well, then the FBT amount will increase because of the increase in the total amount which includes GST in it. (Vobbmerbumer 2013) The more the amount of GST, the higher will be the FBT amount which company has to pay. (Soled Thomas 2016) So, fringe benefits tax is a totally different type of tax which is imposed on the company by the benefits offered to its employees. It would affect the company a lot and ABCs consequences would be worst. References Akhtar, S.J., 2015. Capital Gains Tax in Theory and Practice.VISION: Journal of Indian Taxation,1(1). Argente, D. and Garca, J.L., 2015. The price of fringe benefits when formal and informal labor markets coexist.IZA Journal of Labor Economics,4(1), p.1. Barkoczy, S., 2016. Core tax legislation and study guide.OUP Catalogue. Gyourko, J. and Sinai, T., 2003. The spatial distribution of housingà ¢Ã¢â€š ¬Ã‚ related ordinary income tax benefits.Real Estate Economics,31(4), pp.527-575. Hegemann, A., Kunoth, A., Rupp, K. and Sureth, C., 2015.Impact of capital gains taxation on the holding period of investments under different tax systems(No. 183). arqus-Arbeitskreis Quantitative Steuerlehre. Knoll, M.S., 2008. The taxation of private equity carried interests: estimating the revenue effects of taxing profit interests as ordinary income. Morse, S.C. and Deutsch, R., 2016. Tax Anti-Avoidance Law in Australia and the United States. Schneider, K.N., 2013. Soften the blow by providing tax-free fringe benefits to terminated employees.Journal of Legal Issues and Cases in Business,2, p.0_1. Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218. Soled, J.A. and Thomas, K.D., 2016. [91WashLRev0761] Revisiting the Taxation of Fringe Benefits. Vobbmerbumer, J., 2013. Incentive effects and the income tax treatment of employer-provided workplace benefits.Review of Managerial Science,7(1), pp.61-84. Zhou, M., 2013. The Tax Disadvantage Of Ordinary Income: An Event Study On The Legislative Process Of JGTRRA.Journal of Applied Business Research (JABR),29(4), pp.1003-1010