Domestic Violence A Threat Faced By Women - 1936 Words

CHAPTER ONE 1.1 INTRODUCTION Domestic violence is a threat faced by women all over the world. It is an epidemic affecting individuals in every community, regardless of age, economic status, race, religion, nationality or educational background. In Nigeria, women experience violence mostly from their male counterparts. According to findings from the National Violence against Women Survey, one in every four women will experience domestic violence in her lifetime. Domestic violence and abuse is still a ‘hidden’ issue in our society as people believe that it is the private matters of the family and therefore should remain in the private sphere. A culture of silence reinforces the stigma attached to the victim rather than condemning the perpetrator of such crimes (afrolNews, 2007). Women keep quiet about being violated and the cycle of violence still continues because nothing is being done about it. Laws have been made to criminalize the act in the international scene but these laws have not been incorporated as domestic laws in Nigeria. Nigeria herself has few states which have laws against domestic violence (Lagos, Cross Rivers, Ebonyi and Jigawa) and some have also passed laws against female genital mutilation, widowhood practices and early girl child marriages, but ‘are these laws sufficient enough?’ The consequences of domestic violence can be very devastating and can cross generations and truly last a lifetime and they include physical or psychological harm or eventualShow MoreRelatedDomestic Marital Abuse Against Women1697 Words   |  7 PagesSilenced Cry: Domestic Marital Abuse against Women In the United States, there are about ten people who die from domestic violence every single day. The U.N identifies October as National Domestic Violence Awareness Month. What happens when ‘Home’ is not the safest place to be? Domestic abuse occurs across the world, in various cultures and affects society, irrespective of their economic status. Behaviors that are adopted by a person to control their partner in a relationship refers to domestic violenceRead MoreDomestic Violence Is The Violent Confrontation Within A Family Household1195 Words   |  5 PagesValentina Marmol Women’s Literature Ms. Bruno 6 June 2016 Domestic Violence Domestic violence is the violent confrontation within a family household including physical abuse or sexual assault. This assault usually occurs in former spouses or relationships. Approximately four million women have faced sexual assault from a significant other in our world today. 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This hasRead MoreDomestic Violence Against Women : A Global Issue1564 Words   |  7 PagesDomestic violence against women is a global issue that is happening all across national boundaries as well as socio-economic, cultural, race, and class distinctions. It is a problem without frontiers. Not only is the problem happening all across the world, but it’s incident is also large, making it a typical and accepted behavior because it happens a lot. Domestic violence is not an individual event but a repeated behavio r that the batter uses to gain control and power over the victim. Domestic violenceRead MoreDomestic Violence And Its Effects On Victims And Varies1700 Words   |  7 PagesDefinition, strengths and limitations, and occurrence Domestic violence as a form of trauma can have an impact on victims and varies in the form in which it occurs. Domestic violence can occur directly to an individual or family or indirectly as exposure to domestic violence. 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Ecumenical Developments in Australia Essay - 829 Words

Account for TWO ecumenical development in Australian Christianity since World War II. Ecumenism, in the sense of Australian Christianity, is the religious initiative towards unity within the Christian church. It is the promotion of co-operation and improved understanding between distinct religious groups or denominations within Christianity and other religions. NATIONAL COUNCIL OF CHURCHES IN AUSTRALIA (NCCA) The NCCA is an example of an ecumenical movement Ââ€" it brings together a number of Australias Christian churches in dialogue and practical support. It was also the first recognized coalition between the Catholic Church and other leading Christian faiths. Out of the desolation of World War II sprang the Australian Committee for†¦show more content†¦During the civil war in Ambon, Indonesia, the Muslim Council of Australia and the NCCA held a united Prayers for Peace rally. The combined Prayers for Peace rally is an example of inter-faith dialogue. The NCCA has been a significant ecumenical movement in Australian Christianity since WWII, through its federation of all the major Christian churches in Australia and its faithful commitment towards the unity of the Christian church. Such an ecumenical council is needed for the unity of a once divided religion, and as the influential voice of the Church in political matters. SYDNEY COLLEGE OF DIVINITY (SCD) The SCD is a national ecumenical alliance of Christian theological colleges operating together to offer the highest achievable standard of education in theology, ministry, arts, and associated disciplines; while being both diverse in its theological traditions and inclusive in its operation. Formed in 1983, the Sydney College of Divinity started as an association of theological colleges in Sydney. Additional growth has seen the College reach outside the Sydney basin to provide theological education across Australia, in New Zealand, and across the world. 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Skywest Inc Free Essays

Case 6 : Sky West Inc. and the Regional Airline Industry 1. 3 Business Model 1. We will write a custom essay sample on Skywest Inc or any similar topic only for you Order Now Network Carriers legacy carriers Hub-and-Spoke 2007 United, Northwest, American, Continental Delta 2005 5 82 % 10 0 25. 3 2. Low Cost Carriers low cost business model point-to-point Southwest JetBlue legacy Low Cost Low Cost United Airlines Low Cost United Ted Airlines Delta Low Cost Delta’s Song Airlines 3. Regional Carriers Jets Legacy Network (Hub-and-Spoke) short-haul flight Regional Airlines block-hour incentive Regional 95 % Regional Regional Hub-and-Spoke Legacy Regional Airlines Partner SkyWest Inc History Origins in the Early 1970s SkyWest Dixie Airline St. George Utah 1972 J. Ralph Atkin 4 Dixies Commuter Airline Atkin Fixed Base Operation (FOB) Air Charters Air Ambulance Service Mar 1972 Atkin SkyWest Airlines 1974 Jerry C. Atkin Ralph Atkin’s nephew $25,000 Oct 1975 Reorganized 3 SkyWest Expansion in the Late 1970s 1976 Hughes Air West Cedar City-Salt Lake City SkyWest Navajo Chieftans 5 National Parks Transportation Company Avis Franchises 2 Cedar City St. George. 1977 Interline American Airlines ? Check-in Interline SkyWest 1978 1. SkyWest Commuter Airline ( Regional Airline) 3 Certified Air Carrier Federal Government Regulations Major Airlines 2. Civil Aeronautics Board (CAB) SkyWest 3 $160,000 Page Arizona Yuma, Kingman, Prescott, Grand Canyon, Tucson, Winslow Phoenix, Arizona, Blythe, Los Angeles, and El Centro, California. 3. SkyWest Fairchild Metroliner II $1. 4 ( $150,000) Growth from Deregulation, Acquisition, and Affiliations in the 1980s 1978 Major Airlines United, Western American Airlines Regional Airlines SkyWest 1983 Metros 7 Navajo Chieftans 5 Cessna 207s Charters SkyWest Reagan Reagan Professional Air Traffic Controllers Association 24 Sep 1981 SkyWest Arizona Metro SkyWest 1982 SkyWest 10 Republic’s Escort 1980s SkyWest Mail, Small Packages, and Bank Documents 10 % 1983 SkyWest 2 Regional Airlines St. George 17 6 250 Customer Service Aug 1984 SkyWest Las Vegas Palm Springs, California Southern California Palm Springs Sun Aire 1968 Borrego Springs, California San Diego 90 1983 Sun Aire 330,000 1985 Sun Aire SkyWest Metros SkyWest 12 14 Sun Aire 28 Sun Aire Facilities American Airlines Los Angeles SkyWest/Sun Aire Major Market SkyWest Regional Carrier 11 Holding Company SkyWest, Inc. , 3 1. SkyWest Airlines Inc. SkyWest Aviation Inc. ) 1998 Regional Airline 5 12 Business Travelers SkyWest Commuter Airline Ski Resorts California SkyWest Airlines Delta Continental Airlines 2. Scenic Airlines Air Tours, General Aviation Scheduled Flights Grand Canyon Arizona, Utah, N evada 3. National Parks Transportation franchise Avis 1985 SkyWest Code-Sharing Western Airline Salt Lake 70% 1987 Delta Airlines Western Airlines SkyWest Delta Code : DL SkyWest SkyWest/Sun Aire Western Express Delta Connection. Logo Code-Sharing Major Regional Airlines 1980 United Airlines Regional United Express American Airlines American Eagle Network 1980 SkyWest Brasilia EMB-120 Turboprop Regional Airlines SkyWest California 1986 Sun Aire acquisition SkyWest NASDAQ 1987 SkyWest Air Transport World’s Commuter/Regional Airline 500 Regional Airlines 988 SkyWest $2. 3 California 28 Events in the 1990s Jun 1993 Aviation Services West, Inc. Flight Tour Scenic Airlines, Inc. , Las Vegas Grand Canyon Aviation Services West Scenic Airlines, Inc. 1994 SkyWest Delta Salt Lake City 5 Casper, Wyoming; Butte, Montana; Burbank, California; Rapid City and Sioux Falls, South Dakota SkyWest Canadair Regional Jets (CRJs) Bombardier, Inc. Brasilias 50 540 1,200 miles 41,000 Oct 1995 SkyWest Continental Airlines Code-Sharing SkyWest Continental Connection Los Angeles SkyWest 3% Continental Flights 1996 48% Delta 1996 SkyWest 2. 5 16 SkyWest Brasilias 50 Canadair Regional Jets 10 Metroliner 1 Oct 1997 SkyWest United Airlines United Express SkyWest Connecting Flight Los Angeles 1997 SkyWest 25 SkyWest 585 45 12 Salt Lake City Vancouver Canadair Regional Jets 19 Jan 1998 SkyWest United United Express San Francisco Hub United June 1, 1998 1998 SkyWest Connecting flight 3 Major Airlines Delta, United Continental 1 July 2002 SkyWest Tucson Arizona. 8 Dec 2002 United Airlines Partner SkyWest Chapter 11 2003 SkyWest Bombardier CRJ700 70 30 United Express 9 May 2003 SkyWest code-share Continental Airlines SkyWest regional Continental Houston, The US Department of Transportation SkyWest 2003 SkyWest DOT SkyWest 1 5 regional carriers DOT 2004 †¢ hub Chicago, IL (ORD) †¢ Colorado Springs, CO (COS) CRJ †¢ Delta Dallas/ Fort Worth Hub (DFW) SkyWest †¢ SkyWest ,000 †¢ DOT SkyWest 2004. [pic]2005 †¢ SkyWest, Inc. Atlantic Southeast Airlines Delta Air Lines. †¢ Chicago O’Hare. †¢ Sky West Inc. Partner United Delta 2006 Legacy 2 2006 †¢ SkyWest CRJ900 †¢ Dec 2006 SkyWest Inc. SkyWes t Midwest Partner [pic]2007 †¢ SkyWest Airlines Midwest Connect / Delta Connection / United Express Legacy 2 (Delta Connection / United Express) Outsource 20 SkyWest Inc. Denver, Chicago, Los Angeles San Francisco United express SkyWest Inc. Outsourcing Delta †¢ SkyWest Delta Connection Department of Transportation Cedar Utah 8 Jan 2008. Source: Annual Report 2007 SkyWest Inc. Skywest Inc. 2. : Bridging the Region Gap from West to East SkyWest Inc. Regional Airline Western Eastern SkyWest Airlines ASA artner Legacy Airlines : safety / on time arrival / service and quality / fairness and consistency / working together as a team / personal and corporate integrity and maintaining profitability Efficient Use of All Resources. SkyWest Inc. : Partner Legacy Airline / : Developed industry-leading reputations for providing quality, low-cost regional airline service. 3. (Functional Level Strategy) [pic] Inbound Logistics: Service , , , Ground Handling Equipment, Operations: Outbound Logistics: Marketing and Sales: †¢ Distribution Legacy Airline Partner †¢ Product Design Service : (Functional Level Strategy) (Competitive Advantage) 3. 1 Superior Efficiency : Superior Efficiency SkyWest Inc. Product Design: †¢ 0. 03 USD 0. 095 USD. †¢ Partner Legacy Airline †¢ (routine maintenance) Human Resource: †¢ †¢ – 90 - Retirement Plans SkyWest Inc. – Teamwork Information System Function: †¢ Interline American Airlines Check-in †¢ Republic’s Escort Marketing: Product: (Cost per Available seat mile) Place: – Code Sharing Market Share – Partner Legacy SkyWest Inc. 2006 SkyWest Inc. 3,114 2005 1,964 ( Exhibit 6) 3. 2 Superior Quality Superior Quality SkyWest Inc. Reliability: The Aviation Safety Action Program Program Stetson Quality Suite SkyWest Inc. SkyWest Airline Regional Airline 15 2004 2005 SkyWest 84. 5% SkyWest 1% 50% 2006 SkyWest Airlines 1. 2 % 1. 7 % Reliability SkyWest Airlines . 3 Superior Innovation: Process Innovation – SkyWest Airline ASA 2 – Partner Legacy Airline 3. 4 Superior Customer Responsiveness SkyWest Airlines DOT 2 2003-2004 Functional Strategy SkyWest Inc. Superior Customer Responsiveness †¢ Superior Efficiency : Product Design Upgrade 0. 103 USD 0. 095 USD. †¢ Superior Quality : Customer Service 4. (Business Level Strategy) (Functional Level Strategy) . What needs will be satisfied? SkyWest Inc. Regional Airline Legacy Airlines partnership 2. Who will be served? Connecting flight Legacy Airlines (Broad Target) 3. How will those needs be satisfied? On-time service with quality. Business Strategy SkyWest Inc. Cost Leadership Competitive Positioning Efficiency Quality – – Business Leisure (Broad Target) Legacy Airlines partner – Western Eastern – Customer Services) Business Strategy Functional Strategy Superior Efficiency Superior Quality Superior Customer Responsiveness 5. (Corporate Level Strategy) SkyWest Inc. 1. Concentration Growth: †¢ Horizontal Growth ASA Partner Legacy Airline Partner Legacy Airline Partner (Contract Agreement Term) †¢ Intensive Growth Improve Competitive Position Regional Airline 2. Retrenchment Sell-out National Parks Transportation Scenic Airlines Atlantic Southeast Airlines (ASA) [pic] (Concentration Strategies) 1. Market Penetration SkyWest Inc. Upgrade ( CRJ 50 ) Legacy Airline (Contract Agreement Term) Legacy Airlines 2. Market Development ASA ( ) Eastern Partner Legacy Airline 6. 6. 1 (Organizational Structure) SkyWest Inc. Geographic Structure (Destinations) SkyWest Airline Atlantic Southeast Airline (ASA) Functional Structure Decision Making SkyWest Inc. Centralized ( www. SkyWest. com/about/exec. php , www. flyasa. com , www. SkyWest,Inc. htm ) 6. 2 (Organizational Culture) SkyWest Inc. Efficiency and Quality Efficiency : Part Time 3 Ticket Agents / Baggage Handlers SkyWest Airlines $40,000 $202,000 ASA Airlines Quality: †¢ SkyWest Airline Maintenance Department AMT Award 3 2004 – 2006 †¢ The US Department of Transportation SkyWest 2003 2004 6. 3 (Organizational Leadership) â€Å"Chairman, President and CEO Jerry Atkin accept the Airline Business magazine award for Regional Airlines Leadership† Efficiency and Quality 7. (Strategic Control) 7. 1 Efficiency: †¢ SkyWest Inc. ASA Delta SkyWest Inc. SkyWest SkyWest 70 90 50 †¢ 2007 SkyWest Inc. SkyWest ASA ? †¢ ASA Regional SkyWest ASA Cost per available seat [pic] 7. 2 Quality: †¢ SkyWest Inc. The US Department of Transportation SkyWest 2003 2004 †¢ SkyWest Inc. the Department of Transportation Federal Aviation Administration Stetson Quality Suite software SkyWest Inc. ? Partner Legacy Airline 7. 3 Innovation : †¢ Midwest, Bradford R. Rich , CEO Treasurer SkyWest Inc. SkyWest Midwest †¢ ASA Teamwork ? 7. 4 Customer Responsiveness : The US Department of Transportation SkyWest 003 2004 Legacy Airlines 8. (Strategic Evaluation) 8. 1 Established standards and targets : Regional Airline Partner Legacy Airline FAA / DOT TSA Regional Airline Legacy Airline Partner Legacy Airline 8. 2 Create measuring and monitoring system : Yield/RPM, Revenue/ASM, Cost/ASM Miss baggage handling rate 8. 3 Compare actual performance against the established targets : ? 8. 4 Evaluate result and take action if necessary : (Statements of Income / Balance Sheets / Air Travel Consumer Report) easuring and monitoring system 9. SkyWest Inc. (Functional Level Strategy) : Superior Efficiency Superior Quality Superior Customer Responsiveness †¢ Superior Efficiency : Product Design 0. 103 USD 0. 095 USD. Superior Quality : (Customer Service) (Business Level Strategy) : Cost Leadership Competitive Positioning Efficiency Quality – – Business Leisure (Broad Target) Major Airline Partner – (Customer Services) – Western Eastern (Corporate Level Strategy) : 1. Market Penetration SkyWest Inc. ( CRJ 50 ) Legacy Airline (Contract Agreement Term) 2. Market Development ASA ( ) Eastern Partner Legacy Airline Bridging the Region Gap from West to East Regional Airline Western Eastern Operations Developed industry-leading reputations for providing quality, low-cost regional airline service. 10. (Effectiveness of Strategies) Profitability (ROIC) Profit Growth 5 5 5 MESA AIR, ALASKA AIR, EXPRESSJET, PINNACLE AIRLINES REPUBLIC AIRWAYS 6 002-2006 : |Airlines |2002 |2003 |2004 |2005 |2006 | |SKYWEST |86. 87 |66. 79 |81. 95 |112. 27 |145. 81 | |MESA AIR |-11. 27 |25. 31 |26. 28 |56. 87 |33. 97 | |ALASKA AIR |-118. 60 |13. 50 |-15. 30 |-5. 90 |-52. 60 | |EXPRESSJET |84. 28 |108. 18 |122. 77 |97. 99 |92. 7 | |PINNACLE AIRLINES |30. 79 |35. 07 |40. 73 |25. 70 |77. 80 | |REPUBLIC AIRWAYS |7. 69 |36. 14 |38. 85 |60. 65 |79. 51 | |Total |79. 75 |284. 98 |295. 28 |347. 58 |377. 05 | (Source : Annual Report year 2002-2006 ) Plot 2002-2006 [pic] SkyWest Inc. SkyWest Inc. 2005 SkyWest Inc. SkyWest Inc. ASA Delta 2005 ASM (Available Seat mile) SkyWest Inc. (Passenger Revenue) Ground Handling Service Major Airline Partner ASA 2005 SkyWest Inc. 2002 – 2006 :    |   |   |   |   |   | |   |2002 |2003 |2004 |2005 |2006 | |OPERATING REVENUES: | | | | | | |Passenger | 769,427 | 882,062 | 1,139,580 | 1,938,450 | 3,087,215 | |Ground handling and other | 5,020 | 5,964 | 16,464 | 25,598 | 27,441 | |Total operating revenues | 774,447 | 888,026 | 1,156,044 | 1,964,048 | 3,114,656 | |   | | | | | | |OPERATING EXPENSES: | | | | | | |Total operating expenses | 654,892 | 779,546 | 1,011,268 | 1,743,640 | 2,775,496 | |   | | | | | |Interest expense |3,611 |9,891 |18,239 |53,330 |118,002 | |   |   |   |   |   |   | |   |   |   |   |   | |   |2003 |2004 |2005 |2006 | |OPERATING REVENUES: | | | | | |Passenger |14. 64% |29. 19% |70. 10% |59. 26% | |Ground handling and other |18. 80% |176. 06% |55. 8% |7. 20% | |Total operating revenues |14. 67% |30. 18% |69. 89% |58. 58% | |   | | | | | |OPERATING EXPENSES: | | | | | |Total operating expenses |19. 03% |29. 73% |72. 42% |59. 18% | |   | | | | | |Interest expense |173. 91% |84. 40% |192. 0% |121. 27% | |   |   |   |   |   | 2002 -2003 2004 2002 – 2006 |Airlines |2002 |2003 |2004 |2005 |2006 | |SKYWEST |71. 96% |-23. 11% |22. 71% |36. 99% |29. 87% | |MESA AIR |76. 56% |324. 57% |3. 86% |116. 37% |-40. 27% | |ALASKA AIR |-173. 27% |111. 38% |-213. 33% |61. 44% |-791. 53% | |EXPRESSJET |75. 31% |28. 36% |13. 49% |-20. 18% |-5. 4% | |PINNACLE AIRLINES |116. 10% |13. 91% |16. 13% |-36. 90% |202. 74% | |REPUBLIC AIRWAYS |26. 73% |370. 00% |7. 51% |56. 12% |31. 09% | |Total |190. 78% |257. 33% |3. 62% |17. 71% |8. 48% | Plot 2002-2006 [pic] SkyWest Inc. 2002-2006 2003 CRJ200s EMB120s ROIC |ROIC |= |Net Profit (After Tax) | |   |   |Invested Capital | ? Invested Capital = Total Equity + Total Long-term Debt ( http://finapps. forbes. com/finapps/jsp/finance/compinfo/) (Annual Report) Sky West 2001-2006 ROIC : | |2002 |2003 |2004 |2005 |2006 | | | | | | | | |Net Profit (After Tax) | 86,866 | 66,787 | 81,952 | 112,267 | 145,806 | | | | | | | | |Total Asset | 999,384 | 1,529,210 | 1,662,287 | ,320,646 | 3,731,419 | | | | | | | | |Total Equity | 638,686 | 709,063 | 779,055 | 913,198 | 1,178,293 | |Long-Term Debt | 125,379 | 462,773 | 463,233 | 1,422,758 | 1,675,626 | | | | | | | | |Total Invested Capital | 764,065 | 1,171,836 | 1,242,288 | 2,335,956 | 2,853,919 | | | | | | | | |ROIC |11. 37% |5. 70% |6. 60% |4. 81% |5. 11% | (Source: Annual Report from www. SkyWest. com) ROIC SkyWest Inc. ROIC 5 MESA AIR, ALASKA AIR, EXPRESSJET, PINNACLE AIRLINES REPUBLIC AIRWAYS 6 2002 – 2006 ROIC Airlines |2002 |2003 |2004 | 2005 |2006 | |SKYWEST |11. 37% |5. 70% |6. 60% |4. 81% |5. 11% | |MESA AIR |-5. 67% |8. 14% |3. 87% |6. 99% |4. 44% | |ALASKA AIR |-7. 84% |0. 85% |-0. 92% |-0. 33% |-2. 74% | |EXPRESSJET |31. 53% |39. 46% |42. 49% |27. 21% |20. 37% | |PINNACLE AIRLINES |37. 52% |48. 96% |34. 67% |18. 41% |35. 68% | |REPUBLIC AIRWAYS |- |7. 18% |3. 97% |3. 44% |3. 99% | Plot [pic] SkyWest Inc. ROIC 2003, 2005 2006 2003 CRJ200s EMB120s 005 ASA Delta ROIC 2005 ROIC 11. (Problems) SkyWest Airline : (Miss baggage handling) Atlantic Southeast Airline : – Cancel flight – – (Miss baggage handling) – (On-time) ASA 12. (Issues) 1. Partner Low Cost Airlines (South West Airline and Jet Blue) 2. Partner 13. (External Environment Analysis) (External Strategic Factors) (Opportunity) (Threat) (Attractive or Unattractive Industry) 13. 1 General Environment [pic] a) Economic segment 4 US Inflation rates | |[pic] |Current Inflation Rate | |Year | |Jan | |Feb | |Mar | |Apr | |May | |Jun | |Jul |Aug | |Sep | |Oct | |Nov | |Dec | |Ave | | | |2009 | |NA | |NA | |NA | |NA | |NA | |NA | |NA | |NA | |NA | |NA | |NA | |NA | |NA | | | |2008 | |4. 28% | |4. 03% | |3. 98% | |3. 94% | |4. 8% | |5. 02% | |5. 60% | |5. 37% | |4. 94% | |3. 66% | |1. 07% | |0. 09% | |3. 5% | | | |2007 | |2. 08% | |2. 42% | |2. 78% | |2. 57% | |2. 69% | |2. 69% | |2. 36% | |1. 7% | |2. 76% | |3. 54% | |4. 31% | |4. 08% | |2. 85% | | | |2006 | |3. 99% | |3. 0% | |3. 36% | |3. 55% | |4. 17% | |4. 32% | |4. 15% | |3. 82% | |2. 06% | |1. 1% | |1. 97% | |2. 54% | |3. 24% | | | |2005 | |2. 97% | |3. 01% | |3. 15% | |3. 51% | |2. 0% | |2. 53% | |3. 17% | |3. 64% | |4. 69% | |4. 35% | |3. 46% | |3. 42% | |3. 9% | | | |2004 | |1. 93% | |1. 69% | |1. 74% | |2. 29% | |3. 05% | |3. 27% | |2. 99% | |2. 65% | |2. 54% | |3. 9% | |3. 52% | |3. 26% | |2. 68% | | | |2003 | |2. 60% | |2. 98% | |3. 02% | |2. 22% | |2. 6% | |2. 11% | |2. 11% | |2. 16% | |2. 32% | |2. 04% | |1. 77% | |1. 88% | |2. 7% | | | |2002 | |1. 14% | |1. 14% | |1. 48% | |1. 64% | |1. 18% | |1. 07% | |1. 46% | |1. 0% | |1. 51% | |2. 03% | |2. 20% | |2. 38% | |1. 59% | | | |2001 | |3. 3% | |3. 53% | |2. 92% | |3. 27% | |3. 62% | |3. 25% | |2. 72% | |2. 72% | |2. 65% | |2. 13% | |1. 0% | |1. 55% | |2. 83% | | | |2000 | |2. 74% | |3. 22% | |3. 76% | |3. 7% | |3. 19% | |3. 73% | |3. 66% | |3. 41% | |3. 45% | |3. 45% | |3. 45% | |3. 39% | |3. 8% | | | |1999 | |Fiscal Year |Domestic |International |Total |% change | |2006 |660. 9 |89. 7 |750. 6 |0. 46 | |2007 |693. 3 |75. 8 |769. 1 |2. 46 | |2008 |713. 8 |79. 8 |793. 6 |3. 19 | |2009 |735. 7 |84 |819. 7 |3. 29 | |2010 |758. 9 |88. 3 |847. 2 |3. 35 | |2011 |782. 6 |92. 9 |875. 5 |3. 4 | |2012 |807. 7 |97. 6 |905. 2 |3. 39 | |2013 |833. 4 |102. 3 |935. 7 |3. 37 | |2014 |860. 5 |107. 2 |967. 7 |3. 42 | |2015 |888. 4 |112. 3 |1,007. 1 |4. 07 | |2016 |917. 7 |117. 6 |1035. 3 |2. 80 | |2017 |848. 4 |123. 1 |1071. 6 |3. 51 | Source: Forms 41 and 298-C, US Department of Transportation Forecast % Passenger change [pic] Source: RAA Industry Life Cycle †¢ Forecast % Demand Passenger change Airline Industry 2006 Life cycle Airline Industry Airline Industry Regional Airlines Regional Airlines 1970-2006 Life cycle Regional Airlines ? Industry Life Cycle Growth ) Strategic Groups [pic] Y Performance Performance Partner Airline Legacy X c) Strategic Types : Strategic Type Regional Airline Defender Regional Airline Performance Partner Legacy Airline Regional Airline †¢ Legacy Airline †¢ FAA TSA DOT Upgrade †¢ †¢ †¢ †¢ d) Key Success Factors : †¢ On Time Schedule Sector †¢ Regional Airlines ? Hub Time Elasticity †¢ Destinations Regional Airline †¢ Cost Regional Airline Partner How to cite Skywest Inc, Essay examples

Tax Case Study Capital Gains Tax

Question: Discuss about theTax Case Studyfor Capital Gains Tax. Answer: Case 1: Capital Gains Tax The 20th September, 1985 is a very important date in the life of entire Australian citizens living in Australia as well as anywhere in the world having Australian citizenship, particularly for those who are having any type of capital assets purchased by them, inherited by them directly or by way of will, or by way of partnership with someone else. On this date the Capital Gains Tax Act, 1985 was brought into Law and those who are owners of capital assets from this date or became so after this date is bound by this CGT is they sale any of these properties anytime. But those who have property ownerships before this date are exempted from this with certain exemptions to such exemptions (ATO, 2016). CGT is assessed under Income Tax Assessment Act, 1997 or ITAA, 97 and if any gain or loss arises out of any sales of capital assets are made and all such are treated under CGT which gives 50% relief in calculation. The Australian citizens are very unique in relation to CGT. If any citizen who stays away from Australia but have valid citizenship then such citizens will be liable to be treated in the purview of the CGT if any capital asset is sold and any capital loss or any capital gain is arisen out of this. Records keeping of all related transactions are very important for all citizens owning capital assets after 20th September, 1985 (Ato, 2016). The records are always to be very much helpful with the CGT calculations for making actual payments. The assets purchased before 29th September,1985 are 100% exempted from paying any CGT but those who owned assets after this date will be subject to CGT if they sale any assets and they require to pay any CGT, hence they will be assessed under ITAA 1997, and will be liable to present all documents related to such assets to the authorities. The complex rule of CGT is that it is compulsory for keeping 5 years record for presentation on demand and it will punishable by way of penalty for not giving the details so much required to calculate the cost base and produce all proof of such demand of exemption. A helping example of record keeping is that Peter Parker, a son have inherited huge mansion from his father by way of will but when he sold the mansion to use the money for some other purpose he needed all original documents to calculate the actual a CGT payable or else he may have to pay a huge CGT and will be at loss. Hence it was important for his father to have kept all related documents (Koulizos, 2016). Any type of assets whichever are used by any persons for their personal usage like furniture, car, etc are fully exempt from CGT. There are many assets which are used by a business for rental usage but are capital assets but are subject to depreciation then in such cases even a capital gain or loss is generated out of sale of such assets then these are fully exempt from CGT. When a loss is generated from the sale of any capital asset it is known as capital loss and if any profit is generated then it is known s capital gain. When a capital asset is sold and the loss is generated instead of profit then in such case the loss will have to be set off against any capital profit in the same year but it cannot be adjusted with any ordinary income assessment for general taxation purpose but can be set off at later date from any capital gain later. There is no practical time limit for carrying forward any capital loss for the purpose of making any adjustment hence it is imperative to keep all record regarding the assets for the purpose of getting the benefit of such capital losses in the future capital gains adjustments (Workingin-australia, 2016). There are two exceptions to the ownership date concept which are stated below for better understanding-- In case a property is inherited by anybody by way of will but the ownership will be the date on which the will provider dies and the will receiver will get the ownership only on death taking place. In case of a contract is made the date of ownership will be the date on which the party to take possession but not the contract date. Thus the date on which the actual usage of the property started will become the ownership date and not the contract date. Tax Calculation: Fred CGT Tax Liability Sale Proceeds $800,000 Less: Purchase Price $100,000 Stamp Duty $2,000 Legal Fees $1,000 $103,000 Improvement Cost $20,000 Index March, 1987 $45 August, 2015 $108 January, 1990 $56 Sale Proceeds $800,000 Less: Index cost of acquisition $245,563 Less: Indec cost of Improvement $38,434 Taxable Capital Gain $516,003 Less: Loss on capital gain $10,000 Total taxable capital gain $506,003 Tax on Capital gain Tax on 180000 $54,547 After 180001 to 516002.92 $146,701 Tax Payable $201,248 The major recordkeeping tips are as detailed below All receipts of purchase transfer. Valuation of market price. All details of borrowings and interest thereon for any property. All informations on accountant expenses, advertisement costs, and legal adviser. All informations on land tax, rates and taxes, and insurance expenses (Ato, 2016). Record keeping in CGT should provide the flowing All types of transactions. Details of all transactions as well as party informations. All information on transactions related to capital loss or capital gains. The details of the date of actual transactions are very important. CGT in Australia is used for many purposes related to assets but it is mostly centred with Capital Gain or loss related home selling (Ato, 2016). Income Tax Assessment Act, 1997 is the basic law under which CGT is working. An exemption of 50% of CGT is done in a broader sense and usage for many capital assets sales. Fringe Benefit Tax Fringe Benefits are benefits received by the employee in various types and forms from the employer only basically which does not form the part of Salary or Wages but are given separately from time to time and on special occasions and on happening of special events only or for very specific purpose then in such case a Tax is required to be paid by the receiver of the benefits. But in this case the provider of the benefit is going to pay the tax which is called Fringe Benefit Tax or FBT. That means that FBT is a benefit for employees by the employer with a motive to make them happy and satisfied but the Tax part will be borne and paid by the employer only (Ato, 2016). Lets see some examples of the Practical FBT provided by the employer to the employees Loan of various types at a very cheap interest rate or even for interest free. Any employee is provided companys car for personal usage for self or for family members. Agreement taken place between both the employer and employee to enjoy a salary sacrifice. An employees childrens school or any education related fees or any admission fees. Any employee using mobile phone, laptop with internet data card facility, etc. All employee or a part of the employee is providing with daily lunch and evening snacks or in some cases also breakfast and dinner or may be especial occasion treatment at big food joints with all employees and their families. The employers using swimming clubs, golf clubs, gyms, holiday clubs, etc but the related fees or costs are all borne by the employer only (Ato, 2016). FBT applicability special cases are as follows Sherlock was an employee in his grandfathers business. He passed his graduate exams with flying colours and his grandparents gifted him a very expensive car. But in this case the car was presented because Sherlock being the grandchild and a family member hence this will not be treated under FBT. Roger was an employee with an employer under a special industrial award judgement. The award says that the employer shall have to pay his mobile and internet expenses. The employer was bound to pay these as per the award order provision which he was not if the award was not there in place as Roger was an employee by virtue of the award only and by no other manner. In this case it will be treated as FBT (Business, 2016). FBT Tax Calculation: Emma FBT Tax Liability The taxable value of loan service $ 28,250 ($5,00,000 x 5.65%) Add: Bathtub benefit $ 1,300 Less: Interest paid on purchase of Shares as allowed as deduction $ 2,225 ($50,000 x 4.45%) Total Taxable fringe benefit $ 31,775 FBT Benchmark Interest Rate 5.65% The major types of Fringe Benefits that are falling under the Tax ambit are as follows For providing company car and for company car parking fees applicable. For providing cheap loan. Any entertainment benefit paid. For waiver of debt. For residual purpose. For property related. For housing for staying away from home. For providing house. For providing food and place to stay for more than one employee together. For providing tickets for airline or train or luxury bus. For tax exempt entertainment also. The various ways that an employer can apply to avoid FBT can be discussed below Employer can ask all its employees to make a contribution to a general fund which will be used to pay FBT only when such occasion arises and this fund will be transparent and subject to internal as well as external audit also for maintaining its actual purpose. The employer can in each case make an addition to the Salary or wages as required to increase the amount by the amount of Fringe benefit he have thought for the respective employee so that he will not be liable to pay the FBT directly but through the employees and the employees will bear the Tax on this as a part of salary income (Ato, 2016). In many cases the employer will ask the employee to make the payment of the benefit thus provided in general and the employees will directly place the bill to employer for reimbursement. This will save lot of FBT in the hands of the employer. GST and FBT GST (Input Tax) Credits are applicable to all acquisitions for the purpose giving it to the employees the input is allowable but there exceptions to this also where GST is not eligible for input credit. If the purchase is GST free or it is tax paid already. In case an employee makes a contribution for the FBT benefit received from employer either in full or part then the employer is bound to pay the GST involved in it (Ato, 2016). But if the employee directly makes a purchase suppose buying fuel then the employer will not have to pay the GST for fuel. This means the payment to third party by the employee is exempted from GST payment by the employer. There are certain areas where the employer makes payment to the employees but they should not be treated as the FBT at all by anyway whatsoever. These areas are as follows--- Salary or wages. Employees share purchases. Dividend payments. Superannuation fund contribution by employer. Employment termination payments. Payments of capital nature like First Home Saver Account or FHSA account. Payments to Associates. FBT will be treated along with income tax assessment for the employer and he will be getting benefit from the calculation of his income tax and can take credit of the payments he made for the same purpose. GST credit will also give certain advantage to the employees (Ato, 2016). References: Ato, 2016. ATO Interpretative Decision Sale of subdivided farm land - Income or capital gain? [Online] law.ato.gov.au Available at: https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002273/00001 [Accessed 30 Augustus 2016]. Ato, 2016. Capital gains tax. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 13 September 2016]. Ato, 2016. Capital gains tax. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 30 Augustus 2016]. Ato, 2016. FBT exemptions and concessions. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/fbt-exemptions-and-concessions/ [Accessed 19 September 2016]. Ato, 2016. How to calculate your FBT. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/How-to-calculate-your-FBT/ [Accessed 15 September 2016]. ATO, 2016. The indexation method of calculating your capital gain. [Online] www.ato.gov.au/General/Capital-gains-tax Available at: https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/The-indexation-method-of-calculating-your-capital-gain/ [Accessed 13 September 2016]. Ato, 2016. What is fringe benefits tax? [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/In-detail/Employers-guide/What-is-FBT-/ [Accessed 19 September 2016]. Ato, 2016. Work-related items exempt from FBT. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ [Accessed 19 September 2016]. Business, 2016. Fringe Benefits Tax (FBT). [Online] www.business.gov.au Available at: https://www.business.gov.au/info/run/tax/fringe-benefits-tax [Accessed 13 September 2016]. Koulizos, P., 2016. What is Capital Gains Tax? [Online] www.realestate.com.au Available at: https://www.realestate.com.au/advice/what-is-capital-gains-tax/ [Accessed 19 September 2016]. Workingin-australia, 2016. Understanding Australian capital gains tax. [Online] www.workingin-australia.com Available at: https://www.workingin-australia.com/money-and-costs/tax/capital-gains#.V-KJ5fl97MU [Accessed 18 September 2016].