Management Of Innovation And Change: Novotel

Management Of Innovation And Change: Novotel 1. Introduction: Novotel is one of the worlds major hotel chains, occupying a leading place in Europe and with locations globally. Started in 1967 by Paul Dubrule and Gerard Pelisson, they expanded their empire by building new hotels and buying other hotel chains. Novotel merger with Jacques Borel hotel and its restaurant groups in 1983 saw the group renamed Accor. Currently, Accor employs over 145,000 people and operates in 132 countries. Within hospitality industry Accor operates more than 2100 hotels with over 2 million rooms and more than 53,000 employees in this sector (Novotel: p3) This report analyses Novotels change management programme in the early 1990s which was outlined in three major parts:- Firstly, case study has the summary of the actions that managers took in terms of strategy and organisation. Secondly, the consideration of the sequence and timing of events, and how this resulted in rapid transformation in an organisation employing more than 30,000 people. Third, the emphasize in dialogue nature of the change processes, giving an inside stories from those who have taken part in the process. This gives a nice picture of what went right and what went wrong and the action to manage implementation of change. I have outlined the analysis in the following parts, ciritical evaluation of models of innovation and change management, the evaluations of key triggers of change and the likely sources of resistance to change, and then I have outlined a challenges which managers face during change management, and lastly, I have developed conclusions and recommendations to move Novotel forward, these recommendations based on my analysis. 2 Innovation and Change (Hotel business): _ [ evaluation of alterative models of innovation and change management ] Although much has been written about managing change in large private and public companies, very little has been written about managing change in an ever-changing hospitality and hotel industry in particular. The ability to effectively manage and embrace change is so of great benefit to todays hotelier. And, to successfully intact and overcome change, Hotels need to have specific attitudes and set of skills to go about change and planning for that inevitable change. In the case study, Novotel has adopted a competitive strategy that includes reducing costs of operations (Novotel: p.25). That is to say, their business strategy is cost leadership and persuading this business strategy requires being open to ideas and that it responds quickly and flexibly to the ideas that re-present opportunities for potential revenue growth (Blumentritt, 2004). Firms can compete on price or differentiation (Porter, 1980; 1985), Novotel can be non-price attributes include its brand, reputation and service. On the other hand, there are different types of innovations, the first type is Incremental innovation, this modestly improves a firms processes or services or it can be used in fine-tuning its business model, i.e. the way it creates value for its customers. Radical innovation significantly improves existing products and services or completely replaces them with new ones. Radical innovation occurs less frequently than incremental innovation partly because most organisations do not have the technical and human resources required for radical innovation, and because radical innovation happens so quickly organisations are not prepared for the risks and uncertainty which comes with this type of innovation. It should be noted that, Innovation is not a competitive strategy in itself, but it is used to enhance any competitive strategy once the strategy has been designed. If the strategy involves increasing the rate at which new products or services are introduced, then innovation can impact the firm in more than one or different ways. 2.1. The change process and methodologies Over the last 20 years the speed and scale of organisational change have accelerated and there has been a significant increase in the number of approached to change management. There are several forms of change in an organisation, some forces and others deliberate. The Strategic Change Initiative (organisational change process) Fig. 1 A Model of the change process, Boddy 2005 The first type if change is, systematic change is slower, less ruthless, more focused and more carefully constructed and timed. There are different approaches to systematic change such as: quality improvement, work reprogramming, benchmarking, and strategic planning. The nature of these approaches can be overly formalised and so stifle initiative in the organisation (Huy,Q. and Mintzberg, H.2003). Another type is, Organic change, this type of change is done internally in the organisation or other words it seems to ascend from the ranks without being formally managed. The problem with the organic approach is groups within organisation may begin to work at cross-purposes and this will result in scramble over resources, yet its outcome can be dramatic. Planned change is an iterative, recurring, process which involves analysis, action and evaluation, and further action and evaluation. It is an approach which maintains that once change has taken place, it must be self-sustaining to maint ain the momentum. This means that, all change agents or stakeholder i.e organisation, managers and recipients jointly diagnose the organisations problem and jointly plan and design the specific changes (Burnes, B. 2003). Another type is emergent change which is a continuous process of experiment and adaptation aimed at matching organisations capabilities to the needs and dictates of an energetic and uncertain environment. This type of change is achieved through a number of small to medium scale incremental changes. Another type is, dramatic change is frequently initiated in times of crisis or of great opportunity when power is concentrated and there is great stakes to be controlled. Mintzberg (2003) argues that unlike the phoenix of mythology, which could rise from its own ashes but once every 500 years, companies cannot continue to rely solely upon the mythical promise of dramatic re-emergence. 3. NOVOTEL: Change Management Programme From Kurt Lewins work (appendix 1) in the 1940s to the present day, organisational change, as a systematic process, has become the core and part of organisational life. Change in organisations does not have to be dramatic or far reaching, Stickland (1998) notes, sometimes change is incremental and hardly noticed: a new piece of equipment or software is introduced or a person leaves and somebody new joins the organisation. Sometimes change is large and dramatic: a complete re-organisation, a merger or a take-over, and no one and nothing in the organisation is unaffected (Stickland 1998:298). The recent economic crisis has provided a sense of urgency that helped organizations everywhere to successfully implement changes that would have been difficult if otherwise. Various cultural and structural factors have a direct effect on the very success of the organisation. These are highlighted when an organisation attempts to redefine itself, to change their image in an attempt to maintain or enhance their capabilities (Gratton, 1999). In Novotels case, they were forced because of plummeting annual profits and in response they adopted a competitive strategy that includes reducing their operational costs and also reduce service prices in the hope of increasing their hotels occupancy (Novotel: p.23). Being more innovative in this way also requires being open to ideas from previously untapped sources inside and outside of the company, and designing a firm that responds quickly and flexibly to the ideas that represent opportunities for potential revenue growth (Blumentritt, 2004). 3.1 Key triggers of change Reason which can trigger change can be listed as internal Triggers (i.e. New staff, Conflict, Sales /profit drops, De-motivation, Skills gap, Loss of key staff) and External Triggers (i.e. Economy, Supply, Government policies, Competitors, Funders, Customers, Shareholders, Media, Public and technology ) These triggers for change can be are analyzed using various managerial tools which are available in order to gain an essential understanding of the environment, both external and internal: A PESTEL analysis: this tool has five dimensions which are political, economic, social, technological, environmental, legal. It is used to pick up factors in the local or micro, and national or macro contexts that managers need to take account of. Another tool is, STAKEHOLDER analysis this is a cultural or values audit that provides an understanding of some of the people factors over and beyond a resource audit. A Third tools, SWOT analysis this is a simple approach which measures strengths, weakness, opportunities, and threats. It provides a structure in which to lay out the need and the readiness of the organization for change. As previously mentioned, a change in competitive strategy is likely if the firm faces loss of customers, lack of pricing power or shrinking profit margins like in the case of Novotel (Novotel : p.12). Beckhard and Dyer (1983) point out that another important change trigger is simply strategic choice on the part of existing management team. Some ways this may occur through strategic planning, interaction with customers, competitors, etc., and gut instinct that a new market or product is worth pursuing. This type of trigger is much more generative and proactive than reacting to the environment or working to maintain alignment. Regardless of which of these many triggers initiate the change process, there are several key activities that can facilitate a successful change implementation (see appendix 4). Furthermore, I have put together a way to successful implement change from managers perspective in section 3.3. 3.2 Sources of resistance to change Initially after the change has been effected, there is resistance to change, these resistances can be grouped in different categories such as, Individual (i.e. fear of failure, ignorance, status loss, inertia, role loss) or Team (social loafing, pairing, lack of openness), can be organisational, (board members/top management, culture, structure, huge costs, limited resources, contracts or beliefs) or External factors such as (investors, suppliers, regulators, media, politics or collaborators.) As Kotter and Schlesinger (1979) emphasized, despite the risk of resistant behaviours have been acknowledged by many experienced managers, very few of them tend to take time to systematically analyze situations in terms of determining potential individuals who may resist change with different reasons. Firstly, one of the most obvious reasons for people to resist change initiatives has been the feeling that new circumstances will damage staff self interest. Also, , Employees can face increased levels of anxiety or fear from changes or proposed changes in the work environment. The term self interest entails a political meaning which refers to power relations with in the organization. In other words, new ideas about the way employees work usually impacts relations between different individual groups. Salaman (2000) argues that organisational employees actively strive to avoid and divert control; they seek to maximise their own interests which they may or may not see as coincident with the organisations, and they attempt to resist the domination of others while advancing or defending their own area of control and autonomy (Salaman, 2000, p.123). This means that, staff can resist change to maintain their social status in the organization Resistance can become overt i.e. in industrial a ction, including working to rule and strikes (Coram, R, and Burnes, B. 2001). Secondly, the aim of change efforts has been to create a new pattern of working which employees are expected to adopt themselves. From this point of view it is argued that employees do not resist to the idea of change but to its potential outcomes (Dent Galloway-Goldberg, 1999). As shown in the Novotel case study, the re-structuring made the reorganizing of personnel and management structure, roles were re-definite so is the reward systems and payment (Novotel: p14). Third, almost all prescriptions for a successful change implementation emphasize the necessity to make individuals understand meaning of change. Daft (2000), states that employees may tend to resist change when they are not informed about needs, purposes and outcomes of it. This is also vivid in the Novotel change programmes, a testimony from a receptionist in France, described that they didnt understand what the project was all about (Novotel : p.21) In addition to inadequate knowledge about change, if employees are suspicious about real intentions of change initiators, there is a high possibility of resistance. Fourth, change plans aim to move an organization from their existing position to ideal one and as Stapley (1996) states this transition period is kind of a journey that contains a lot of uncertainties. Curtis and White (2002) define uncertainty as à ¢Ã¢â€š ¬Ã¢â‚¬ ¢lack of information about future events (Curtis White, 2002, p.17). When people lose their personal control, it becomes difficult to make rational decisions which would produce desirable outcomes. As a result, individual who experiences loss of control is likely to resist change because of apprehension brought by uncertainties about change (Novotel : p. 18) . Kotter and Schlesinger (1979) argue that difference in information that groups work often leads to differences in analyses, which in turn can lead to resistance (p.108). Fig 2. Framework for Managing Change 3.3. Managers Role: Overcoming Challenges In order to overcome change, managers face challenges when implementing strategies. The key element in implementing change or change management process is communication. Having effecting communication approach towards employees. Furthermore, employees attitude, perception of managers actions, employees motivation and continuous improvement of the working environment can be other elements a manager responsible for change should take. Below is the list of common challenges posed for managers tasked with implementing change management and they can mitigate any resistance:- Employees Communications: During the change process, take time to interact with employees as not all employees are outspoken or bound to hold their views to themselves and this could result in underground resistance to change. When this happens it could result in delays and will hinder understanding of staffs unfulfilled needs and expectations. This is on Lewins unfreezing stage (Levasser, 2001). Employees Co-operations and Collaborations: Managers in hotel industry ought to understand that different individuals do not the same views or opinions about change, most people tend to be worried about change. In other words, Managers needs to promote cooperation with staff before and during change process. Employees Motivation: This is critical especially during the change implementation stage, Manager ought to make sure that employees are stay motivated and be ready to listen to staffs opinions, and also take time to explain what is happening, this will help staffs morale. Employees Attitude: according to Levasseur (2001), this is also a focus during implementation stage (Lewins stage), a Manager should try his/her best to understand employees attitude. In addition, Conners (1998) lists stability, immobilisation and denial are factors in human cycle of negative response in hospitality, Manager as a leading person should be bare these 3 factors in mind. 4. Conclusion: In summary, resistance to change blocks the end results change was meant to produce, that means innovation is undermined, and whatever change is generated will be a reaction a reaction to the circumstances and part of the process by which those circumstances persist. On the other hand, responding or choosing to pursue change, promotes innovation and will do so naturally and consistently as a function of what is observe to be possible. Change based on this second view is likely to be an improvement on what already exists. It is also important to know how beneficial the change to be enacted is important to the organization and its staff. With high demand of staff in hospitality industry, it is good for leading managers in change management process to pay attention to the attitudes, motivation, cooperation and be receptive to views raised by staff as this will motivate employees and also it will create a conducive environment for and encourage staff. When staff are encouraged, they will be willing to accept change and sustain hotels competitiveness. To successfully meet and overcome change, Novotels Presidents need to have specific attitudes and skills for envisioning; anticipating and once they know the impending change, and planning for that inevitable change. And having known the impending change they need to know how to effectively communicate that change to co-workers, clients and external collaborators and future prospects to stay in charge of the competition. While change may not come easily, hotel operators can be sure that it will indeed come. 5. Recommendations Plan for Change: Because there are multiple countries which change is happening, Huy and Mintzberg (2003) highlights that, the realization that effective organizational change often emerges inadvertently or develops in a more orderly fashion. For the organisational change to succeed, all types of change should be considered (Huy, Q. and Mintzberg, H.2003:79). This means, there at Novotel needs to organise and formulate change management strategy that can look into inducing change from one country to another rather than focusing on their hotels but they should consider different customs in different countries. Eliminating this concern can reduce stresses caused by what is regarded as an unwanted interaction. Change Resistance Management: Change resistance is effectively reduced by decreasing resisting forces rather than increasing driving force. This driving force is the fear of punishment and forcing people to accept change can result in increased resistance. Success will only come by removing the resisting force. For further recommendation on strategies to decrease resistance. (see appendix 5) Keep Staff Updated: though out the change process, make sure to update staff and make it clear to them on what they should expect, also make sure the pass information is on as early as possible even if it is bad news. These updates and information reduces anxiety which is caused by uncertainty. According to Mullins (2005) he makes an emphasis that knowledge removes fear from an individual and gives them confidence to join the course of change. Communicate after change: this refers to the Lewins refreezing stage in Levasseur (2001) book. Manager as a leading person should continue to communicate with staff, about the change which is being implemented,. Through communication, Manager can discover to what extent change has had an impact to staff and take necessary steps to support them.

Wells Anti Lynching Campaign

Ida B. Wells was a well-established journalist who lived during the late 19th century and the early 20th century. She was born in Mississippi in 1862 to James and Elizabeth Wells, who were enslaved until the Emancipation Proclamation. When Ida was 16, both of her parents and her youngest brother were killed by a yellow fever epidemic. Ida took the responsibility of looking after and providing for her five remaining siblings. Wells moved to Memphis with her aunt where she made many connections with nationally renowned figures focused on the betterment of African-American society. While in Memphis, Wells became a leading figure in the community. She wrote her first article in 1884 and by 1889 was the co-owner of the Free Speech and Headlight paper. Wells was also elected to the position of National Press Association secretary. In 1892, three of Wells’ friends were wrongfully lynched. Until this event, Ida had supported the idea of lynching as a punishment for crimes. She began to take a closer look at lynching and was astonished by what she discovered. This prompted Ida to launch her anti-lynching campaign. After being exiled from Memphis, Ida found a writing position for the New York Age. On June 25, 1892, Ida published an article depicting her exile from Memphis. This gave her anti-lynching campaign the momentum it needed to get off the ground. Lynching was a common practice in the south during the late 19th century. At first it was used as a way to serve justice for crimes. But it quickly evolved; whites used lynching as a way to control the African-American population with the fear of being killed. These events were not isolated what so ever. The events occurring following the Robert Charles manhunt in New Orleans are a prime example of how lynching was not isolated to the perpetrator at all. Charles was being wrongfully arrested and retaliated. After injuring one of the officers and escaping, the man hunt ensued. Mobs formed quickly began to lose focus. Instead of focusing their anger and rage against Charles, they directed it at any African-American they saw. It was no longer an isolated incident and innocent people were being brutally beaten and killed. Ida Wells told the story of what happened in New Orleans to help raise awareness to the events that took place. She wanted to show the rest of America that lynching was not isolated and was completely race biased. Mobs of people were walking through the streets beating or killing ever African-American in sight. They didn’t stop there; they killed innocent people while they were sleeping in their houses. While this started with one man, it turned into a city-wide, bloodthirsty, racially biased conviction. Ida Wells published â€Å"Mob Rule in New Orleans† on September 1, 1900. The text within depicted the events that took place during the manhunt and the mass mob lynching. She describes all of the events in detail, starting with the initial confrontation with Charles. Ida also focused on the innocents caught by the mob, and newspaper articles regarding the individuals. Ida Wells writes, â€Å"its[the mob] only purpose was to pursue, beat and kill any colored man or woman† (Wells, 191). In the publication, Ida expresses that these events were motivated in no way. She explained that the only cause behind this was race, and that America did have a race problem. The South was very divide, and the division was dictated solely by race. Lynching was used as a deterrent, a way to scare African-American into accepting oppression. Ida Wells brought light to the nation on the truth about lynching. She showed the North that it was no longer a practice of justice; instead it had become a crucifixion of anyone with dark skin. The anti-lynching campaign kicked off in 1892. In that year there were 241 lynchings as reported by the Chicago Tribune (Wells, 206). By then end of the century, that number was reduced to 107. It’s no coincidence that the numbers decreased as the campaign grew in strength. The campaign spread the truth about lynching to the nation. Ida Wells was focused on improving the quality of life for all, and she was successful in doing so. She was a very influential person, not only the aspect of anti-lynching, but also on the civil rights front. Her message was heard loud and clear across the nation. Her efforts to stop lynching and improve the quality of life were very successful, paving her way into the history books.

Reading Achievement By Learning Disabled Students Essay

Evaluation of The Article Reading Achievement By Learning Disabled Students A study was designed to discover the instructional effectiveness for boys around 11 years old between a regular classroom setting and a resource room. The study this essay evaluates is titled, â€Å"Reading Achievement by Learning Disabled Students in Resource and Regular Classes†. (Goldman, Sapp, Foster, 1998) A regular classroom, or as it is specified in the educational arena as an inclusive model, is defined as the classic schoolroom where elementary students receive the bulk of their education from one teacher in the same room. A resource room, or narrowly defined in the world of education as the pull out model, is a fairly new development in the history of public education and is defined as â€Å"a form of special education for students with disabilities who are educated in a special education setting apart from their non-disabled peers† (Hurt, 2012, p. 27) As mentioned in the research article being evaluated, according to the school district where this study w as conducted, â€Å"Although there is widespread support for regular classrooms, resource rooms provide a valuable instructional function.† (Goldman et al., 1998) However the results of this study ironically show a different reality. 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March to the Sea - Civil War

Essay 1984 Proles - 1028 Words

In the book â€Å"1984† written by George Orwell in 1948, the proles are presented as an impoverished, powerless and massive group of people. Nevertheless, they are free, unlike the rest of Oceania. They are not checked by the Party on what they do and think; therefore the proles are the only ones able to take Big Brother down. First of all, the word ‘prole’ has to be defined. The word prole derives from the word proletarian which means ‘a citizen of the lowest class’. The book 1984 describes the proles the same. They are old, unhealthy, working class people. The proles live in an abandoned area which is barely maintained. The neighbourhoods are very filthy and so cause many diseases. Furthermore, the proles that have been mentioned are†¦show more content†¦So should the proles in 1984, they could easily take down Big Brother: they include over 80 per cent of the society and so contain way more people than the Party does. Taking down the Party is not only in favour of the other classes, it would stop the occasional bombings, illnesses and poverty of the proles, too. The biggest problem is that they do not realise they can take the Party down, let alone what the Party is doing to society; â€Å"The proles, if only they could somehow become conscious of their own strength, would have no need to conspire. They needed only to rise up and shake themselves like a horse shaking off flies.† (page 72/73). This comparison the writer makes, â€Å"like a horse shaking off flies† contributes to the attention being given to the proles who need to take action, which Winston thinks is very important. It also forces the reader to create a mental vivid image of the proles rising up and become aware of their own strength just like a horse shaking off flies. The proles do not notice that they are the oppressed. 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Describe Winston’s character as it relates to his attitude toward the Party. In what ways might his fatalistic streak contribute to his ultimate downfall? Cite examples from the text to prove your opinions. 2. How does technology affect the Party’s ability to control its citizensRead MoreRebellion In 1984 Essay1854 Words   |  8 Pagesglorified and criticized in human society, but no matter the cause, it is a fundamental change in the status quo. When revolution boils down, it comes to passion, but also the willingness of the few to take great risks for the many. George Orwell’s 1984 returns again and again to a struggle with the concept of rebellion, especially against an oppressive government force like The Party. Does one take the chance of moving forward, or stay stagnant in their current situation? As readers follow Winston

Prison culture Free Essays

Encounter and Synthesis You will conduct an in-depth, I-hour interview with an individual or married couple from your selected cultural group to develop an understanding of the cultural factors that helped shape that individual’s (or couple’s) cultural identity. A variety of Issues may be explored in the Interview. The knowledge you gained from Parts 1 and 2, as well as your sense of the person/couple you Interview, will gulled you in how personal you can get with your questions. We will write a custom essay sample on Prison culture or any similar topic only for you Order Now Cultural groups and Individuals ray on how private they are. SE their feedback regarding what areas you can probe. If the person is very open, go deeper. If not, then respect that cultural boundary and ask yourself why this boundary is there. Issues that you may wish to explore during the interview include, but are not limited to, the following: 1. Early childhood experiences and parental values 2. Earliest memories of recognizing membership in a culturally different group 3. The role of religion/spirituality 4. Immigration experiences 5. Similarities/differences between couples’ interactions in the U. S. Compared to in he person’s original culture 6. School experiences as a member of a cultural minority 7. Experiences with subtle racism or discrimination 8. Experiences with overt racism or discrimination 9. Ways the person/couple chose his/her/their career(s) or made career choices 10. The experience of being culturally different 1 1 . Attitudes about the â€Å"majority culture 12. Extent of desire to assimilate majority cultural attitudes, values, and lifestyles 13. Feelings of oppression 14. Feelings of anger toward majority culture 15. From the person’s/couple’s own cultural background, are there any racist attitudes toward or stereotyping of individuals from other particular cultures? 6. Strengths identified from the person’s/couple’s cultural background that help him/ her/them cope with living in the U. S. Once your Interview Is done, you will answer the questions below. Read all the questions before you begin so you will not repeat yourself. First person may be used in your answers. While this i s not a regular academic paper (since it can be in outline form, consists of answering questions, and can be in first persons you must observe correct and current PAP style (1†³ margins, h† indents of paragraphs, everything bubble-spaced, correct citation style if used, etc. ). How to cite Prison culture, Papers

Accounting tax Calculating Capital Gains

Question: Discuss about the Accounting tax for Calculating Capital Gains. Answer The capital gain can be said as an increase in the amount of capital asset or investment that provides a higher value than the purchased price. The profit is not calculated until the asset is sold. The capital gain can be calculated by using one of the three methods as mentioned. Discount method is the first method which can be applied after 1 year before the commencement of the capital gain tax event. Method of indexation is the other process. The indexation method can be applied for calculating capital gain if a capital gain tax happened to an asset which was acquired before 11.45 am as per the legal time in the ACT, on 21st September. The asset should be owned for 12 months or more. The process of residual is the last and final method for calculating capital gain. The method can be used for any asset if it is kept for less than 12months. By following these three methods only, the estimation of capital gain tax can be done. There are some items which are excluded while calculating the profit and loss of capital gain assets. The things are: The properties which are brought before 20th September, 1985 are to be excluded from profit acquired by selling of capital assets and the assets are- automobiles, amount spent on repairing harms, family land selling and any articles which he has bought for 500 dollars or less than that Set off and carrying onwards of harms which are acquired from capital gain Long term capital loss- the loss can be found against long term capital gains. For this objective, any other set off cannot be used. It can be taken forward for many years. Only against the long term capital loss it can be applied. Short term capital loss- this method can be used on the long term capital loss or in the same short term capital loss. It can be often used for many assessment years in future. It can be applicable for both the short term gain and long term gain. (A)The question provides information about a man, Mr. Dave Solomon. This man has been living there for more than 30 years in a two floor building. For 70, 000 dollars he bought the building. The building was sold by him at about 8, 50, 000 dollars in the same year on 27th June. The house was actually sold at an auction. The buyer at first gave an advance amount of 85, 000 dollars for buying the house. Later on, when he purchased the house, he came to realize that he has lost all his savings and then he denied to purchase the building. Hence, the amount taken is considered as secured money for that building. So, it can be observed that the amount which he got is referred to as income generated from different sources. Calculation of capital gain determination of capital gain amount of selling the house 8, 65, 000 dollars this amount has been excluded as seen from the definition of the CST I.E Family home exemptions Calculated Long Term Caital Gain Nil (B) A picture of pro- Hart was bought at an amount of 15,000 dollars on 20th September, 1985. The same piece of portrait was given for sale for about 1, 25, 000 dollars. So, the capital gain can be calculated as: Price of selling 1, 25, 000 dollars Deduced value: recorded cost of purchase 15,000*123.4/71.3 25,961 dollars EstimatedLong Term Capital Gain 150,961 dollars (C) An expensive motor car was bought with an amount of 1, 10, 000 dollars in the late 2004. In the same current year, the car was purchased by a local boat broker at an amount of 60, 000 dollars on 1st June. Hence, for this case the capital gain can be calculated as: Selling price 60, 000 dollars Deduced amount: recorded cost of purchase 1, 10, 000 dollars Calculated Long Term Capital Loss 50,000 dollars (D) A parcel of shares was sold by him to a newly formed mining organization foe the cost of about 80, 000 dollars, on 5th June of the same financial year. He bought those shares at an amount of 75, 000 dollars on 10th January on the same year. He has to give interest on the loan of amount 5, 000 dollars. He gave 750 dollars as the brokerage amount for purchasing these shares and he paid 250 dollars as stamp duty fees for purchasing the shares. As illustrated in the income tax law, giving interest on the amount of loan is not taken under as part of the acquisition. So, the interest on the amount of loan has not been involved. Part- A So, capital gain for this case is: Sale operation amounts 80, 000 dollars Deducted: Brokerage amount 750 dollars Deducted: Prices of acquisition 250 dollars Deducted: Stamp duty fees 250 dollars Calculated Short Term Capital Loss 4,000 dollars So, capital gain calculated for the following year is: By selling the residential land, the long term capital gain found to be as NIL dollars The long term capital gain calculated by selling of the portrait is 1, 50, 000 dollars The long term capital gain estimated by selling it to Boat is 50, 000 dollars Short term capital gain calculated by selling all shares is 4, 000 dollars CalculatedLong Term Capital Gain 1, 04, 961 dollars At the last of the year, which is 30th June of the earlier year, the tax return value for Mr. Dave gives that 10, 000 dollars were his total capital loss after selling all the shares. So, it can be added to the years long term capital gain. So, for the following year average long term capital gain can be calculated as 1, 04, 961 dollars 10, 000 dollars= 94, 961 dollars Part- B The net capital gain is a total gain of a year, excluding total capital loss and any capital gain tax discount. Capital gain tax is covered under an assessable income of an assess and the profit which he got be selling of the capital assets he should pay the tax in that year only. So, it was observed that Mr. Dave gained profits. He had to maintain documents of all the transactions and expenses he had made. All the costs like interest on loans, litigation fees and brokerage fees are to be maintained. Part- C The total capital loss, including loss of previous year minus total capital gains. No time limit is there for taking it onward the net capital loss. In this case, if Dave does not have any positive capital gain then he will have to sell his assets or take loan for paying his personal superannuation funds. He will have to bought a residence in city on rent and have to eliminate tax- free money from his own superannuation fund, when he will attain 60 years of age in next year August. First part A bathtub producing company, named as Periwinke Pty. Ltd. is also involved in selling the bathtubs. His company gave Emma a car on 1st May, 2005 as because her work is more laborious and she had to travel everywhere. The car can be used for personal purposes also. For months, 1st May 2015 to 31st March, 2016 she utilized her car for covering distance of 10, 000 kilometers. She gave 550 dollars for repairing. The car was placed at the airport for about ten days. The car remained untouched for about 5 days. Company provided 5, 00, 000 dollars loan to Emma on 1st September with an interest rate of 4.45%. with that money she purchased a holiday home worth 4, 50, 000 dollars and rest of the amount she gave to her husband for his use. So, it can be said that, Emma bought the bathtub at 13, 000 dollars which was sold to general public at 2600 dollars. Fringe benefit tax- This tax is paid by employers on the benefits they provide to their employees which includes benefits to their family members nad salary packages. It is entirely different from the income tax. Some things are excluded in this tax rule which are- Loans Monet spent on work Car profit provided by company Housing allowance Fringe benefit tax are associated to loans, costs, transportation costs and others. The car if provided to an employee for about less than three months, the fringe benefit tax cannot be determined. Emma is also bound to pay the taxes. The car is assumed to be in use if not found in the employees house. Fringe benefit tax can be estimated by using two ways- Cost basis method Statutory formula application As per the question, Common value of the car 33, 000 dollars Number of days the car gave the tax= 335- 5= 3 dollars Taxable value $33000*20%*330/365 5,967 dollars Less amount acquired by Emma 550 dollars FRINGE BENEFIT TAX 5,417 dollars Treatment Of Loan Provided By Employer to Employee at a Lower Rate of interest The fringe benefit taxes will only be applicable if the organization will be providing the employee loan at small interest rate. If the employee gets loan at a very low interest rate or at a value which is lower than benchmark then, in that case the fringe benefit tax can be calculated as: The benchmark rate of interest is found to be 5.95% but the organization gave the loan at an interest of about 4.45%. So, fringe benefit tax is estimated as: 5,00,000* 1.50% = $7,500 As seen Emma used her some amount of money in purchasing home and remaining was given to her husband. Emma obtained 4, 50, 000 dollars for doing works related to house and so, the taxable value comes to the same as 7, 500 dollars. Part- B Later, if Emma utilizes her whole money in doing her personal works. She spends it on purchasing property with an amount of 4, 50, 000 dollars and buying the shares at 50, 000 dollars. Fringe benefit tax is found to be: 1. The taxable data of the fringe loan profit without the other deducted value $7,5005,00,000*1.50% 2. Assume that the loan was interest-free and neglect any interest charged $29,750$5,00,000*5.95% 3. Now when the employee paid same amount of taxable value as that of given interest$ 29,750*10/100 $2,975 4. Now look at the main situation if employee is being asked forcibly to pay interest on loan$5,00,000*4.45%*10% of $2,225 5. Subtract iii-iv $2,975-$2,225 = $750 6. Taxable value i-v 7500-750 $6,750 Debt waiver fringe benefit As seen from the case provided, Emma purchased a bathtub at a cost of about 1, 300 dollars which was to be sold to other publics at 2, 600 dollars. So, as calculated the differing value is- 2600 dollars- 1300 dollars= 1300 dollars. 1300 dollars is the fringe benefit liability. References Athanasiou, A., 2015. Acounting for tax: To deal or not to deal at arm's length. Calculating and paying capital gains tax. [online] Help and guidance. Available at: https://learn.nab.com.au/calculating-and-paying-capital-gains-tax/ [Accessed 19 May 2016]. Calculating Capital Gains Tax - the basics for Australian investors | deListed Australia. [online] Delisted.com.au. Available at: https://www.delisted.com.au/capital-gains-tax/basics [Accessed 19 May 2016]. Capital gains tax | Australian Taxation Office. [online] Ato.gov.au. Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 19 May 2016].Capital gains tax. [Canberra]: Australian Taxation Office. Dixon, J.M. and Nassios, J., 2016. Modelling the Impacts of a Cut to Company Tax in Australia (No. g-260). Victoria University, Centre of Policy Studies/IMPACT Centre.Emery, J. (2016). Decoding the Regulatory Enigma: How Australian Regulators Should Respond to the Tax Challenges Presented by Bitcoin. Tax and Transfer Policy Institute Working Paper-1/2016. Geljic, S., Koustas, H. and Burke, D., 2016. Small business restructure roll-over. Taxation in Australia, 50(7), p.404.Global Property Guide. 2016. Australia capital gains tax rates, and property income tax. [ONLINE] Available at: https://www.globalpropertyguide.com/Pacific/Australia/Taxes-and-Costs. [Accessed 19 May 2016]. Hulse, K. and Burke, T., 2015. Private rental housing in Australia: Political inertia and market change. Housing in 21st-Century Australia: People, Practices and Policies, p.139. J., 2011. Tax for Australians for dummies. Richmond, Vic.: John Wiley Sons Australia Jin, L., n.d.Capital Gain Tax Overhang and Price Pressure. SSRN Electronic Journal. McClure, R., Lanis, R. and Govendir, B., 2016. Analysis of Tax Avoidance Strategies of Top Foreign Multinationals Operating in Australia: An Expose. T., J., 1959. Capital Gain. Science, 129(3363), pp.1583-1583. The taxation of capital gains . 2016. The taxation of capital gains . [ONLINE] Available at:https://www.taxpayer.com.au/KnowledgeBase/10080/Individuals-Tax-Super/Capital_gains. [Accessed 19 May 2016]