Capital Gains Tax Concept of Ordinary Income

Question: Depict about the Capital Gains Tax for Concept of Ordinary Income. Answer: 1. As a matter of first importance, we have to comprehend what the genuine situation is about this case. A young lady named Peta possesses a land in Kew which incorporates two tennis courts at the back, and she thought of making a house for her family there for a superior living. Then, she got a proposal from one of the social clubs nearby which requested the land for a measure of 600,000$ with a condition that it ought to get revamped first. In the current duty year, the social club adjoining offered to buy the old tennis courts, be that as it may if Peta at first remodels them before selling. Peta decided to recognize the club's offer as opposed to continuing with her game plan to assemble her own home. Peta burned through $100,000 on setting up the tennis courts accessible to be bought. A ton of work must be done so as to improve the state of the tennis courts. Peta expected to reestablish the tennis courts and assembling new fences around them. She at that point sold the tennis courts in the current cost year to the social club for $600,000. In Australia, there is an idea of customary salary. Individuals are frequently confounded that whether the sum they are procuring comes/lies under standard salary or not. (Akhtar 2015) What is implied by common pay? Any sum from immediate or backhanded source is customary pay. It can comprise ofincome from compensation, pay rates, tips, commissions, rewards, and different sorts of pay from work, premium, profits, or pay earned from a sole ownership, association or LLC. (Argente Garcia 2015) There are various cases in which the individuals guarantee that their salary is conventional or not all that the court concluded that the sum earned in following conditions would lie under standard pay and duty would be forced on that sum. There are three segments of common pay. Pay from accomplishing any work (for example pay and wages) Pay from any land or property (for example lease, profits, intrigue) Salary from maintaining a business all alone or an association (for example Retail deals, cultivating) (Barkoczy 2016) Peta purchased the land in Kew where she thought of living with her family once she manufactures the three unit house or she would sell it on benefit. She purchased two tennis courts to develop her home on yet the tennis court close to her entryway offered her to sell that land at a cost of 600,000$ however just on one condition that she needs to revamp it and for that, Peta needed to confront the consumption of 100,000$. Peta needed to restore the tennis courts and manufacture new fences around them. She at that point sold the tennis courts in the current expense year to the social club for $600,000. In this way, barring the sum she spends for redesign (100,000$), she would gain 500,000$ as a benefit. As indicated by annual expense appraisal act 1997 sec 6.5, the wellspring of the compensation matters with a particular ultimate objective to see whether it falls under the standard pay or not! (Gyourko Sinai 2003) The law is to some degree unmistakable for the people who are not the o ccupants of the Australia but instead as in the current circumstance where Peta is living with her family in the house, the total she got from the social club is the standard compensation. (Hegemann et al. 2015) along these lines, it very well may be requested and managed concerning the way that there are unreasonably various ambiguities with respect to the evaluation of the standard pay. It doesn't have any kind of effect whether you are getting the whole direct or in an indirect manner, the sum which is connected to an Australian source would fall under the normal salary. (Meadow 2008) Peta got the total direct from the tennis court which was asserted by her so for this circumstance, the receipt of 600, 000$ is unadulterated standard compensation for Peta in the pay year. The law itself unmistakably clarifies the idea of customary pay under some specific conditions and confinements. For instance, on the off chance that somebody is being paid even through a compensation, at that po int it additionally lies under the classification of customary pay. Also, the motivation behind this law is to force the expense on those sums which are originating from any immediate and backhanded source while you are the occupant of Australia. As she is the proprietor of that land and dwelling in Australia and going to sell it then it very clear she is at risk for making good on the assessment and the sum she is winning is standard salary. The sum which is being given by the social club to Peta is the immediate wellspring of cash for her. In this manner, the receipt of 600, 000$ is the conventional pay for Peta. Misfortune or benefit as nothing to do with the common salary since what makes a difference is the wellspring of the pay. (Zhou 2013) 2: ABC Pty Ltd. is where Alan and other 20 individuals are working. ABC gives the accompanying compensation bundle with ABC: Compensation of $300,000; Installment of Alan's cell phone bill ($220 every month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed whole every month for boundless utilization of his telephone. Alan utilizes the telephone for business related purposes as it were; Installment of Alan's kids' school charges ($20,000 every year). The school expenses are GST free. ABC likewise furnished Alan with the most recent cell phone handset, which cost $2,000 (counting GST). Toward the year's end, ABC facilitated a supper at a neighborhood Thai eatery for every one of the 20 workers and their accomplices. The absolute expense of the supper was $6,600 including GST. Any firm or association in Australia needs to pay FBT (incidental advantages charge) in the event that it gives non money advantages to its workers for instance Free petroleum Free clinical administrations Free call credit and such other stuff this way (Morse Deutsch 2016) To put it plainly, thefringe benefits tax(FBT) is ataxapplied to the Australiantaxsystem by the AustralianTaxation Office. Thistaxis forced uniquely on non-money benefits that a business gives to representatives in regard of work. The advantages gave to representatives differ as referenced in the situation. The case is about how FBT gets influenced and what are the potential outcomes an organization can improve FBT sum toward the finish of the budgetary year? Incidental advantages assessment would be dealt with under various conditions, and it has various factors for every nation according to their laws and guidelines. Incidental advantages Tax is one of those assessments which need to report toward the finish of the monetary year. For this situation, Alan is getting a compensation of 300, 000$ month to month with a portion of the other non-installment benefits like his telephone bill is being paid by the ABC Pty Ltd which is about 220$ every month. Furthermore, the organization addi tionally gave a telephone to Alan at a cost of 2000$. Ultimately, the organization is likewise paying his childrens school expense which is 20,000$ every year. In addition, the organization additionally orchestrated a yearly supper for all the 20 workers at a use of 6600$. Presently, the issue which the organization may look as indicated by the states of FBT incorporates a portion of the accompanying: On the off chance that an organization offers advantages to the worker which builds the measure of 2000$ from April 1 to 31 March, at that point the organization needs to pay FBT on those advantages. In this situation, the organization is as of now offering advantages to Alan which is more than the measure of 2000$ every year. We can compute it: Cost of cell phone: 2000$ Cost of supper for Alan: 330$ Cost of supper for 20 workers: 6600$ Yearly incidental advantages cost: 2640 + 2000 + 6600 Absolute = 11, 240$ It shows that higher than the edge esteem set by FBT and the organization is subject to pay the assessment on the advantages (Schneider 2013) in this way, The sum for the school expense of Alans kids is excluded from the estimation for the FBT in light of the fact that it doesn't hold GST in it. Accordingly, organization needs to pay the FBT sum in the long stretch of the June since anything select of GST does exclude from FBT in the wake of demonstrating the yearly report of every representative to FBT office or in where it ought to be checked. (Shields North-Samardzic 2015) The use of the organization has been influenced by an enormous number of workers in such a case that lone five representatives were welcome to the supper at that point, the all out expense for supper would have been very not as much as this! In the event that ABC just has five representatives, at that point the costs of the supper would have been very not exactly in the current case. For five workers, the expense for the supper would be 1650$ which is very under 6600$ along these lines, comparatively, GST would likewise get diminished by a specific sum. In the event that the organization welcomes every year to its customers too, at that point the FBT sum will expand due to the expansion in the aggregate sum which incorporates GST in it. (Vobbmerbumer 2013) The more the measure of GST, the higher will be the FBT sum which organization needs to pay. (Soled Thomas 2016) So, incidental advantages charge is a very surprising kind of expense which is forced on the organization by the advantages offered to its representatives. It would influence the organization a ton and ABCs outcomes would be most exceedingly awful. References Akhtar, S.J., 2015. Capital Gains Tax in Theory and Practice.VISION: Journal of Indian Taxation,1(1). Argente, D. also, Garca, J.L., 2015. The cost of incidental advantages when formal and casual work markets coexist.IZA Journal of Labor Economics,4(1), p.1. Barkoczy, S., 2016. Center expense enactment and study guide.OUP Catalog. Gyourko, J. what's more, Sinai, T., 2003. The spatial appropriation of housing㠢â‚ ¬Ã¢ related standard annual expense benefits.Real Estate Economics,31(4), pp.527-575. Hegemann, A., Kunoth, A., Rupp, K. what's more, Sureth, C., 2015.Impact of capital additions tax collection on the holding time of speculations under various expense systems(No. 183). arqus-Arbeitskreis Quantitative Steuerlehre. Meadow, M.S., 2008. The tax collection from private value conveyed interests: assessing the income impacts of burdening benefit interests as customary pay. Morse, S.C. what's more, Deutsch, R., 2016. Duty Anti-Avoidance Law in Australia and the United States. Schneider, K.N., 2013. Mellow the pass up giving tax-exempt incidental advantages to fired employees.Journal of Legal Issues and Cases in Business

Admissions Essay: To Fly Alone :: Medicine College Admissions Essays

Affirmations Essay: To Fly Alone   Dr. Johnson ... Dr. Johnson.... As I tediously strolled down the falsely lit passageway, I understood it was my dad's primary care physician being paged. I turned and ran towards the emergency unit had left a couple of moments prior. The cleaned scent of the emergency clinic overpowered me as I dashed through a labyrinth of white dividers to go up against his passing.   In the wake of dashing through overwhelming metal entryways, I saw specialists and medical caretakers hurrying wildly around the room. I could just hear one sound. It filled the air and was discernible over all the disturbance and the overwhelming beating of my heart. The repetitive blare of the screen implied Daddy was gone until the end of time.   While sitting close to his virus body, I centered at the blood red drops, which recolored the yellow tile floor and gradually recollected what a horrendous experience the previous a month and a half of hospitalization had been. My Life had changed perpetually since the day I sped through traffic with my Dad shuddering in the secondary lounge close to my stressed mother. I was terrified to death without realizing that the executioner was Leukemia.   In spite of the fact that the chemotherapy continued well, it bit by bit eroded my dad. The main symptoms were lost hunger joined by queasiness and spewing. His hair dropped out straightaway, and I could advise my Father's mental fortitude was starting to falter. A look of torment and anguish had supplanted his typical grin and as time passes he looked increasingly like my granddad. Everything appeared to be an awful dream.   While getting together hours after he had died, I found a note coordinated towards me. It was in Father's penmanship; hazy scrawls in light of the fact that the medication made his hands shake. I plunked down and cried in light of the fact that it said in Spanish, My child, it is the ideal opportunity for you to fly alone.   It is difficult to comprehend Dad's nonappearance, and that he left on my seventeenth birthday celebration. In spite of the fact that I miss him ordinary I am appreciative for all the time we spent together and everything my dad instructed me. He pointed me the correct way and caused me to have faith in myself. There is acceptable in this excellent world, and life will consistently get my best exertion. I will never be humiliated by my legacy and will succeed. I realize he is glad for me.

Encouragement and hope

Support and expectation Here is the uplifting news for now from todays gospel An expression of incredible support and expectation. Expectation is the one of a kind mark of the Christian gospel. What makes a Christian a Christian is this failure to stop trusting. Another blessing from God is grinding away for our benefit, consistently in all conditions. The groups had squeezed Jesus straight up to the edge of the water at the Sea of Galilee to hear the Word of God. There he happened upon three crushed men. They had angled the entire night and had just a vacant pontoon to appear for their endeavors. They had tried sincerely yet had fizzled. It was an awful, awful, an exceptionally terrible day. There is a short story called about a youngster who had recently finished paperwork for his preferred football club, at his first football match-up, he beats three men before scoring from 25 yards. His colleagues took a gander at him with amazement. His mentor stated, Youre going to have a serious future around here. His better half granted him with a kiss after the game. This youngster Shaw has the inclination that life is totally fulfilling and fulfilling. However, nothing in an incredible remainder ever satisfies that day again. His football experience is similarly baffling. His marriage sours. The torment of disappointment is much more prominent in light of the fact that he thought on an ideal day numerous years prior to that life would consistently be that wonderful, fulfilling and fulfilling. Life doesn't stop. There isnt a once-for-all experience. It was Winston Churchill who stated, Success is rarely last. Disappointment is rarely lethal. It is mental fortitude that matters. There will be terrible days. Now and then we are going to fall on our separate countenances. These disappointments dont must be endings. They can be the road to encounter Gods effortlessness all the more generally and all the more profoundly. Jesus of Nazareth gets into the pontoon with the three crushed men. He plunked down and showed the individuals from the pontoon. At the point when he had stopped instructing, he said to Simon, Put out into the profound and let down your nets for a catch. Put out into the profound our lives are frequently fenced in by low desires. The most exceedingly terrible sin is to point excessively low. We need to figure out how to account for God. We ascertain and gauge, and state that one or the other will occur, and we neglect to prepare for God to come as he picks Expect him to come, however don't expect him just with a particular goal in mind. At any second he may break in Always be in a condition of hope, and leave space for God to come as he enjoys. Life is definitely not unsurprising! Human instinct isn't fixed and settled. We live under expectation. That expectation is refreshed in God, not the circumstance. At the start Simon is hesitant We drudged the entire night and took nothing! The expressions of an individual who has just put forth the attempt and fizzled. For what reason would it be a good idea for him to need to placed himself in the situation of bombing once more? How pointless this all appeared. Ordinarily stopping is the most effortless activity once the test has lost its charm in repetitive continuance. In any case, surprisingly, Simon was happy to face the challenge. at your promise I will let down the nets, he answered. To their articulate astonishment, there was stirring of the waters as the nets were drawn up, with all the silver midsections flip-floundering noticeable all around and splashing froth all over the place. There was such a catch, that they needed to flag the men in the other pontoon to come and help them. Presently the two pontoons were stacked with fish. Regardless of how often an individual has fizzled there is consistently the opportunity that the following endeavor will succeed. Triumph has a place with the most continuing on, said Napoleon. I cannot clarify it however I know there are amazing sorts of good that can come into an existence of an individual who keeps on trusting, and love, and hangs on. Simon Peter saw past the wonder. He understands the heavenliness of the One in his pontoon. He gets a brief look at the force and information on Christ. He falls before Jesus saying, Depart from me, for I am an evil man, 0 Lord. Presently, we go to the genuine importance of the story. Theres more to life than full nets. One can have full nets and still have an unfilled life. Jesus said to Simon, Do not be apprehensive; hereafter you will be getting men. At the point when they carried their vessels to the land, they left everything and followed Jesus. You and I have been put on this planet for an increasingly significant reason In Jesus Christ, God cherishes beyond what we can fail. He needs us to restore that adoration. A similar force that made Simon fall at Jesus feet lifts him into Gods administration. What an exercise! Three crushed men moved from void nets to a full life by the intensity of Jesus Christ. Jesus welcomes you to tail him. At the point when you express yes to that greeting, you, as well, will find the amount he brings to the table. Jump start out into the profound and let down your nets and tail me. Youll be astonished at what God will do.

Tips to Writing an Essay About Yourself

Tips to Writing an Essay About YourselfWhen you have written an essay about yourself in the past, how do you make it better? How do you help it stand out from the others? If you have never written about yourself, you are probably wondering how you can get better with an essay on yourself.The answer is that you can write a great essay on yourself and use it to make yourself a better person. If you take the time to write about yourself and share something you love or find meaningful, you are showing people that you value your personality is important to you. If you give people a reason to be happy and are someone they can look up to and look to for advice, you will be a much happier person to be around.You will also be able to answer the questions that someone might ask you in an essay. How do you feel about yourself? Do you think that you are intelligent and have something to offer the world? What are your interests and hobbies?In addition to all of the above, you will be able to writ e your essay on yourself with an attitude. You are the only one who can tell the whole story of you, and that is what you will be writing about. You are the only one who can write the best essay about yourself. You will write it for yourself and you will do it for the people who need it. By sharing all of the good things about yourself, you will find that your essay is getting read and is much more personal than you may have thought possible.If you feel that you can't write an essay about yourself, there are several people out there who can help you. They are generally more than willing to do the work and help you create an essay that is extremely personal. However, you need to be prepared to spend a lot of time and effort writing your essay. You need to think about your essay for a long time before you get started.The most difficult part of writing an essay about yourself is to find a theme that you are passionate about. Finding your personal passions and hobbies can be a daunting task. You will also need to research about yourself in the various aspects of your life, from where you came from to where you are now. You need to get past the idea that everyone else is like you, and that your essay will not be accepted because it is so unique.Writing an essay about yourself can be a great accomplishment and you can do it yourself if you choose to. Take the time to write a personal essay on yourself and use it to help you be the best you that you can be.

Interference, Diffraction the Principle of Superposition

Interference takes place when waves interact with each other, while diffraction takes place when a wave passes through an aperture. These interactions are governed by the principle of superposition. Interference, diffraction, and the principle of superposition are important concepts for understanding several applications of waves. Interference the Principle of Superposition When two waves interact, the principle of superposition says that the resulting wave function is the sum of the two individual wave functions. This phenomenon is generally described as interference. Consider a case where water is dripping into a tub of water. If theres a single drop hitting the water, it will create a circular wave of ripples across the water. If, however, you were to begin dripping water at another point, it would also begin making similar waves. At the points where those waves overlap, the resulting wave would be the sum of the two earlier waves. This holds only for situations where the wave function is linear, that is where it depends on x and t only to the first power. Some situations, such as nonlinear elastic behavior that doesnt obey Hookes Law, would not fit this situation, because it has a nonlinear wave equation. But for almost all waves that are dealt with in physics, this situation holds true. It might be obvious, but its probably good to also be clear on this principle involves waves of similar type. Obviously, waves of water will not interfere with electromagnetic waves. Even among similar types of waves, the effect is generally confined to waves of virtually (or exactly) the same wavelength. Most experiments in involving interference assure that the waves are identical in these respects. Constructive Destructive Interference The picture to the right shows two waves and, beneath them, how those two waves are combined to show interference. When the crests overlap, the superposition wave reaches a maximum height. This height is the sum of their amplitudes (or twice their amplitude, in the case where the initial waves have equal amplitude). The same happens when the troughs overlap, creating a resultant trough that is the sum of the negative amplitudes. This sort of interference is called constructive interference because it increases the overall amplitude. Another non-animated example can be seen by clicking on the picture and advancing to the second image. Alternately, when the crest of a wave overlaps with the trough of another wave, the waves cancel each other out to some degree. If the waves are symmetrical (i.e. the same wave function, but shifted by a phase or half-wavelength), they will cancel each other completely. This sort of interference is called destructive interference and can be viewed in the graphic to the right or by clicking on that image and advancing to another representation. In the earlier case of ripples in a tub of water, you would, therefore, see some points where the interference waves are larger than each of the individual waves, and some points where the waves cancel each other out. Diffraction A special case of interference is known as diffraction and takes place when a wave strikes the barrier of an aperture or edge. At the edge of the obstacle, a wave is cut off, and it creates interference effects with the remaining portion of the wavefronts. Since nearly all optical phenomena involve light passing through an aperture of some kind - be it an eye, a sensor, a telescope, or whatever - diffraction is taking place in almost all of them, although in most cases the effect is negligible. Diffraction typically creates a fuzzy edge, although in some cases (such as Youngs double-slit experiment, described below) diffraction can cause phenomena of interest in their own right. Consequences Applications Interference is an intriguing concept and has some consequences that are worth note, specifically in the area of light where such interference is relatively easy to observe. In Thomas Youngs double-slit experiment, for example, the interference patterns resulting from diffraction of the light wave make it so that you can shine a uniform light and break it into a series of light and dark bands just by sending it through two slits, which is certainly not what one would expect. Even more surprising is that performing this experiment with particles, such as electrons, results in similar wave-like properties. Any sort of wave exhibits this behavior, with the proper set-up. Perhaps the most fascinating application of interference is to create holograms. This is done by reflecting a coherent light source, such as a laser, off of an object onto a special film. The interference patterns created by the reflected light are what result in the holographic image, which can be viewed when it is again placed in the right sort of lighting.

Book Reflection Moonwalking With Einstein - 1496 Words

Book Reflection: â€Å"Moonwalking with Einstein† Joshua Foer did an excellent job on using real world experience to write about his quest to find out as much as he could about memory. He went to competitions, university’s, research labs and many other places to make sure he was ready to reach his goal. A goal that he made when he was intrigued by memory capacity of these seemingly normal people in a memory tournament. Foer an article write, wrote all about his adventure in the book â€Å"Moonwalking with Einstein†. He went into detail of how his fascination with memory started and how he ended up in the finals of the USA Memory Championship. All of this interested me because memory is what makes us who we are all of our life experience help us know who we are and where we came from. And without memory it would be a hard world to live since memory is what keeps us focused on life and what we are doing with it. I learned in this book that our memory is what makes us self-aware and is ever changing thing with unknown limits. This book caught my attention because of multiple things mainly the reviews, unique title, and topic. When I was looking through the book list I found nothing but books describing the same issue. They all were having issues with the content been repetitive and not much was offered other than the main idea been paraphrased in different ways. So, when I saw the reviews on this book I naturally grew interested especially with the catchy title it has. Also, the topic

The Skilled Helper free essay sample

The Skilled Helper PP0514 21st March 2013 Word Count: 1842 Critical analysis: Planning and facilitating group work I have been asked to plan and run a series of group activities for a purpose group of my choice. This discussion will provide a critical analysis of my planning and facilitation of the group. It will demonstrate an understanding of the skills required to meet this task, and the rationale for the choice of group activities and approaches selected. I will support the discussion with reference to relevant underpinning theory demonstrating an understanding of key factors. Since the introduction of the Rehabilitation of Offenders Act in 1974, certain criminal convictions need not be disclosed to employers, when applying for a job after a certain period of rehabilitation. The act was primarily introduced to prevent lifelong joblessness as a result of a single conviction. Each year however, â€Å"approximately  650,000 people  are released from prison with their time served, and their debt to society supposedly repaid. For most of them, even the most minor of crimes can result in a life sentence of unemployment. Guardian 2012) Various government schemes have been established to rehabilitate ex-offenders in to the community and provide training. However, the Ministry of Justice (2011) suggest colleges and training providers are not always receptive to the needs of offenders, and the way their needs should be met, including a â€Å"roll on, roll off provision. † The document also suggests that providers often complain that probation trust referral arrangements are not always satisfactory. (Great Britain. Ministry of Justice, 2011) Rehabilitation into communities and employment can be challenging due to a number of issues including; stigma, lack of, accommodation, training, help, support and advice. These all contribute to reoffending rates in some UK prisons, topping 70% according to The Guardian (2010). Due to a keen interest in the rehabilitation of ex-offenders into the community, I facilitated a series of four consecutive workshops providing impartial help and advice on issues such as; housing, support groups within the community, creating Curriculum Vitaes and applying for work or voluntary placements. I named the group â€Å"starting over† and advertised sessions within job centres, community centres, and the probation service. Whitaker (1976) suggests; â€Å"A group is more likely to be successful if it is conducted in an organisation or institutional context in which other personnel, not directly involved with the group, nevertheless accept and support its aims and general procedures, and value its potential contribution to the shared goals of the institution or organisation. † (Whitaker 1976, p.423) For this reason I chose to hold the sessions in the local job centre. As the facilitator I aimed to encourage the group in their work but to be responsible for the process not the content of the session. I applied a â€Å"solution focused† approach, focusing on the strengths of the individuals within the group rather than the problems they may face. Before the sessions could commence I researched my prospective client group. Group work should bring together peop le who are equals in terms of â€Å"abilities, experiences, achievement’s etc. † (Matthews Ross 2010 p.248) If the education or communication ability of the participants is mixed, participants may not feel comfortable discussing interests or achievements. Greif and Ephross (2011, p. 320) Suggest the â€Å"emphasis is on balance and compatibility. † By attempting to create a homogeneous mixture of participants within each group, the comfort of the participants may increase when discussing sensitive topics. Facilitating group work to â€Å"vulnerable adults† such as prisoner’s, (safeguarding matters 2011) gives rise to ethical issues, I may not confront using other client groups. Greene Hogan (2011, p. 240) recommends that it is the moderators responsibility to take all necessary steps to safeguard the participants. He proposes that the facilitator should discuss confidentiality with the group and request that all disclosures are not discussed with non-participants. Hill (1998, p. 239) advises that the moderator tells the group that it is â€Å"alright to say something very general about the topics discussed but not to give details and not to identify what any individual has said. I discussed confidentiality at the beginning of the first session during the contract. The contract also addressed issues such as; the aims of the session, the methods we would be using, practical arrangements such as time, place, duration and rules e. g. respecting other group members’ opinions and a no violence policy. In order to prevent a power divide between participants and facilitator, Mauthner (1997, p. 19) suggests taking a â€Å"flexible approach to the session and allowing the group to set their own goals and talk about their daily life†. At the beginning of each session I gave the group some time to raise anything they would like to discuss or cover in the session. At the time I felt by allowing the group to take charge of the session each morning I was taking a â€Å"flexible† approach, alternatively this perhaps appeared unstructured and unprofessional. Having analysed the situation I think if I were to carry out the workshops again I would discuss the daily agenda first and then ask for any input or amendments. Another technique to minimise a power divide suggested by Vernelle (1994) is to set out the chairs in circles. â€Å"In a circle there is equality, no one is further than two links away from anyone else. There is no clear central member. † (Vernelle 1994, p. 14) I feel this was useful and worked well. â€Å"Normalising† which involves talking to clients about their concerns, as though they are within the normal range of life events, can help lessen anxieties and the feeling of being an â€Å"outsider† or â€Å"odd† (Winbolt 2011). This technique does not involve playing down or dismissing the clients concerns, however, acknowledging the difficulty without sharing their sense of alarm. Clients often think they are the only people in the world with their particular problem, so by helping them to understand that others have shared the same problem and discussing it in every day terms, it allows the client to feel more able to discuss their problem. I chose a case study activity as I felt it integrated this technique, allowing me to acknowledge individual concerns whilst demonstrating positive outcomes. â€Å"There are certain times when summaries prove particularly useful: at the beginning of a new session, when the session seems to be going nowhere, and when the client needs a new perspective†.Egan 2007, p. 133) I found that summarising throughout and at the end of the session was particularly useful, not only for the group but for myself, this helped tie things together allowing me to assess what we had covered and what still had to be done. Group work has many benefits including the opportunity for participants to integrate with each other. Vaughn et al. (1 996) claim that the support offered to individuals within a group allows the participants greater openness in their responses. However, NCB (2011) suggest that within a group, participants may feel inhibited to provide personal information or feel obliged to provide socially acceptable responses. This is something I observed at the beginning of the first session, with participants seeming detached, avoiding eye contact and appearing unwilling to participate. I used an icebreaker at the beginning of each session as an opportunity to; introduce the group, help to put them at ease and encourage them to talk and share ideas. Elwyn et al (2001, p.12) suggests that when using icebreakers, personalities will begin to surface and it will become obvious to the facilitator and the rest of the group which roles individuals are undertaking. Possible roles within a group include the â€Å"encourager† who rewards others through praise and agreement, the ‘leader’, who has allot of input, the ‘elaborator’, who gives additional information and the â€Å"opinion giver† whose role is to provide opinions, feelings and personal values. (Forsyth, 1999 p127) The icebreaker was also beneficial during the first stage of the â€Å"Forming, Norming, Storming and Preforming† model proposed by Bruce Tuckman in 1965. Tuckman describes â€Å"a four stage model in which each stage needs to be successfully navigated in order to reach effective group functioning†. During â€Å"Forming†, the first stage of the model, the group aren’t familiar with each other and there is no trust. Subsequently â€Å"each member of the team focuses on the leader, accepting only the leader’s guidance and authority and maintaining a polite but distant relationship with the others. † (Wilson 2010, p. 2) The ice breaker helped to bring the group together and build an element of familiarity with each other. Tuckman’s second stage of group development is characterised by conflict. Team members are more concerned with the impression they are making than the project in hand; wanting to be respected, battling with feelings of inadequacy, wondering who will support or undermine them, and above all proving to the leader their value to the team. † (Wilson 2010, p. 2) These behaviours serve as resistance to group influence and task requirements. In order to maintain control over this stage I aimed to keep everyone focused and organised. I ensured everyone was aware of their role and duty within the group by asking them to encapsulate their understanding of the task, andanswered any questions as clearly and concisely as possible. Resistance is overcome in the third stage â€Å"norming† when relationships and trust are established between group members. The group start working together to achieve unified results. At this stage as the facilitator should support the group’s communication in a less directive manner. The third stage became apparent duri ng a task in the second session. The task involved working together in teams to plan a poster providing reasons why ex-prisoners should be given a second chance in the community and employment and what skills they had to offer. The group worked well supporting each other and the atmosphere was positive. The final stage of Tuckman’s model â€Å"preforming† is a time of intense team productivity and effectiveness. Having resolved many of the issues of previous stages the team can focus its energy on completing the task. All students have varied preferred learning styles therefore, it was important for me to use various teaching methods to meet student’s individual needs and keep them interested. To accommodate all learners I used a range of activities including; videos, group work and case studies for the â€Å"auditory† learners who’s â€Å"perceptual mode describes a preference for information that is  heard or spoken†. Graphs, written instructions and hand-outs for â€Å"visual† learners, whose preferred learning styles include â€Å"designs, whitespace, patterns, shapes and the different formats that are used to highlight and convey information† and role play scenarios for â€Å"Kinesthetic† learners whose perceptual preference relates to the use of experience and practice (simulated or real). (Fleming Mills, 1992, pp.140-141)   In conclusion one of the most significant experiences was learning how diverse individuals preferred learning styles are. Individuals, who struggled to integrate with group work tasks, rose to the challenge of other tasks such as interview preparation and creating cover letters. Summarising througho ut allowed me to gain perspective on what still needed to be achieved and gave me an opportunity to ensure everyone understood what they were meant to be doing.