Tax Essay Example | Topics and Well Written Essays - 1000 words

Tax - Essay Example ng that some assets are tax free and if one’s gains in a year become less than his or her tax-free allowance, the person is not required to pay the capital gains tax. The paper analyzes aspects of the capital gains tax based on Susan’s case. Susan’s mode of shares’ disposal will determine whether she will pay the capital gains tax or not. If she can manage to evade the tax, it will be for the good of the company. There are instances that one can dispose of assets in a tax free way. Disposing assets can be done through selling it, giving the asset away as a gift, swapping the asset for another one and getting compensation for the asset may be when it gets destroyed or lost. It is well recorded that it could not be possible for transferring the shares to her son. This is because there were strains between her son and her. Similarly, the son did not have material funds (Cordes 2005, p.5). These two instances make it difficult for Susan to dispose the shares with immediate effect. This is because she feels the ownership of the company should remain in the family. The only available way of disposing the shares immediately was selling the shares to an investor. It is well recorded that she had been approached by an investor. If she decides to sell the shares at this time she will have to pay capital gains tax (Thomas 2004, p.10).   This is because sale of shares is in the docket of disposal way that is liable of being paid the capital gains tax. The best time for Susan to dispose the shares is not yet and the best person to dispose to is her son since the company will remain fully owned by the family and the disposal will take place tax free. Sale of assets like shares and real estate is the most common manner in which an individual capital loss or capital gain. The capital gains tax is also applicable to the intangible assets like business goodwill. Disposal of shares at a later date can be advantageous than selling them now. According to the 2014

Warbings case study, Answer Essay Example | Topics and Well Written Essays - 250 words

Warbings case study, Answer - Essay Example Equity theory of motivation suggests that all employees must be given rewards according to their individual contributions. Equitable distribution of rewards leads to maximized performance. SMART objectives must be designed (Specific, Measurable w/Measurement, Achievable, Relevant, Time-Oriented) through implementation of reward system. According to Total Rewards theory (TowersWatson 2014): â€Å"Employers can better align rewards with employee preferences to †¦ promote specific behaviors and drive higher productivity.† Off-the-job training, on-the-job training, coaching, mentoring, group/lecture training, and computer-based training (CBT), are some of the formal training forms that are meant to increase the proficiencies of employees, so that they help the employers achieve their milestones (Sarwar, Azhar & Akhtar 2011). Koster, Grip, and Fourage (2011) found that, as predicted by human capital theory and social exchange theory, the contribution of employees in general training encouraged job persistence. Koster, F., Grip, A., & Fouarge, D., 2011. Does perceived support in employee development affect personnel turnover? The International Journal of Human Resource Management, vol.22, no.11, pp. 2403-2418. DOI: 10.1080/09585192.2011.584404 Murayama, K., Matsumoto, M., Izuma, K., & Matsumoto, K., 2010. Neural basis of the undermining effect of extrinsic reward on intrinsic motivation. Proceedings of the National Academy of Sciences of the United States of America, vol.107, pp.20911-2091. Sarwar, S., Azhar, M.S., & Akhtar, N., 2011. Impact of training patterns upon the social relations of employees (a meta analysis). Journal of Management Research, vol.3, no.2, pp. 1-20. DOI: