Introduction to Field Effect Transistor

Introduction to Field Effect Transistor To sir Mateen Yaqoob Group Members Maira Naseer Aqsa Mahmood The University of Lahore Sargodha, Pakistan Introduction to Field Effect Transistor Transistor: The word transistor is the short form of transforming resistor. Transistor is the special kind of resistor. Resistor whose value changes, based on the input signal, and the resistor changes is transformative. DEFINITION OF FIELD EFFECT TRANSISTOR: The field effect transistor is a transistor which control the shape by using field effect transistor Field effect transistor (FET): In 1926 julius Edgar Lilienfeld was first patented the field-effect transistor and by Oskar Heil in 1934. But transistor effect was explained and oberserved by the team of william shockley at Bell labs in 1947 after it practical semiconductor were developed. The field effect transistor and the PN junction: The behavior of the field effect transistor hinges on the behaviour of a PN junction that is reverse biased. semiconductoris a material that is not a good conductor and not a good insulator but that when heat, light or voltage is added it conduct more electricity. which has two type ‘P type ‘and ‘N type’. P type and N type material: From type p material that has abundance of positive carriers, we called them holes to the type N material that has abundance of negative carriers, we called them electrons. By the way it’s not that the P material is positively charged and N material is negatively charged ,they both are electricallyneutral. The difference is that the p material has free to move positive carriers and N material free to move negative carriers. PN Junction: Formally we put P type and N type together and we form one we called PN junction. The PN junction was found to very interesting electric properties. It allowed to current to flow from p to n and when blocked current they try to move backward. Forward biased p-n junction: Now look at how p-n junction works when we try to pass current forward trade from p to n. We apply voltage source across a p-n junction such that p-side is positive and n-side is negative ,then this voltage source tries to get current into the p material which effectively means that it pulling out electrons out of the left of p material and by doing that its creating new holes of the left side of the material which increasing the density of holes on the left side of the p material. That source at the same time is pulling current from the right of the n material which is equivalent to saying it to feeding new electrons into the right of the n material which increasing the density of free electrons on the right side of the n material. Observe there is high density holes on the left of the p material and there is high density of electrons on the right of the n material. Is that the gradient of density will move holes towards the right and electrons to the left and they will joining in the center and recombine and disappear. The motion of the holes is facilitated by electric field created by external source. This is the way the p-n junction operates when it forward biased and this process is continuous forever. Reverse biased p-n junction: Now look at how p-n junction works when we try to pass current reverse biased from n to p. We apply voltage source across a p-n junction such that the negative terminal is connected at the p side and positive terminal is connected at the n-side ,then this voltage source tries to take current out of the p material which effectively means that it tries to feed electrons on the left of the p material, if we do that those electron are recombine with some of holes on the left of the p material and the density of holes will decreasing on the left side of the p material and holes disappears. That source at the same time is feed current into the n material and take electrons out of the n material which decreases the density of electrons on left side of the n material. Is that the difference of density in holes and electrons will gap the holes and electrons move away from the junction to even over the density of carries in p-n material when they do that is an uncovering some of the fixed charges near junction creating a region that is depleted of free charges so there is no carrier s in this zone and this is a region that is stationary charges, negative on the p side and positive on the n side and these stationary charges stop the flow of current. Basic information of FET’s : Field effect transistor is the majority-charge-carrier devices, in which the current is carried mostly by majority carriers, or minority-charge-carrier devices. The field effect device consists of an active channel through which charge carriers flow from the source to the drain. Source and drain terminal conductors are connected to the semiconductor. The FETs three terminals are Source (S): Source S is the terminal through which the carriers enter the channel. usually, current entering the channel at S is identify by IS. Drain (D): Drain D is the terminal through which the carriers leave the channel. usually, current entering the channel at D is identify by ID and drain to source voltage is named as VDS Gate (G): Gate G is the terminal which set the channel conductivity.when voltage is apply on gate G it control the ID. Type of FET’S: Junction field effect transistor (JFET’S): P type material and n type material is good conductor by themselves.so it’s possible to place two terminals on say the n material and get electrons to flow through a one end terminal to the other just like a wire and this is the basic junction field effect transistor. Electron flow through the n type region of p-n device from one terminal to the other and the name of this n region is the channel. The channel input is called the source and the channel output is called the drain. AND electrons flow from source to drain. The p type region of this device is called a gate. When there is no voltage applied to the gate electrons are completely free to flow to the channel so the source drain resistance is pretty much is zero ohms. When the JFETs is in this state we say it’s saturated, the channel electrons density is maximum. However, when you reverse biased a gate an interesting thing happens. Reverse biased in the p-n junction causes a depletion region to appear just did in a diode and part of p and n material is convert back to being in insulator but now that depletion region causes the physical with the n channel to become narrow so less electron flow through the channel which rises resistance of the channel . As we increase the negative voltage at the gate, the n channel become even more narrow and channel resistance rises further. If we increase voltage even further at some point the depletion will completely blocked the n channel, no current can flow across a channel and channel resistance is virtually infinite. At this point we say that the fact is cut off .Many also say that it is pinched off and the gate voltage pinched off the channel called the pinched off the voltage is around -4 volts. So this is how fact works, the reverse biased voltage of the gate causes channel resistance between source and drain to increase and it goes to infinite resistance at the pinched off voltage. It’s possible to have channel made of p material instead of n material and we have a gate made of n material instead of p material. This is called a p channel JFET and it works exactly as the same way n channel JFET does accept the polarity are reversed .Electrons still flow from source to drain but this time the gate is reversed biased with positive voltage control in the channel resistance. Difference between BJT and FET. BIPOLAR JUNCTION TRANSISTOR: The full form of BJT is Bipolar Junction Transistor. The BJT is a current-controlled device since its output is determined on the input current. The basic construction of a BJT is two PN junctions producing three terminals. Bipolar junction transistor is high voltage gain. Bipolar junction transistor is Low input impedance. Bipolar junction transistor is low output impedance. Bipolar junction transistor is low input impedance. Bipolar junction transistor is medium nose generation. Bipolar junction transistor have medium switching time. Bipolar junction transistor requires zero input to turn off. Bipolar junction transistor is cheap. Bipolar junction transistor is easy to bias. FIELD EFFECT TRANSISTOR: The full form of FET is Field Effect Transistor. Field effect transistor is a voltage-controlled device, due to its dependence on the field effect of the applied voltage. The field effect transistor construction does not have a PN junction in its main current carrying. Field effect transistor Is low voltage gain. Field effect transistor is high current gain. Field effect transistor is high input impedance. Field effect transistor is high output impedance. Field effect transistor is low noise generation. Field effect transistor has fast switching time. Field effect transistor requires some input to turn off. Field effect transistor is more expensive than BIPOLAR. Field effect transistor is difficult to bias. Advantages of FET: 1: Field effect transistor is high input resistance which is 100 MÃŽ © or more. 2:Field effect transistor is voltage-controlled device, and it show a high degree of separation between input and output. 3:Field effect transistor is depend on majority current flow and it is a unipolar device. 2: With shaping time base current will increase noise, and field effect transistor produce less noise as compare to bipolar junction and it is found in noise sensitive electronics. Disadvantages of FET: 1: field effect transistor has low gain-bandwidth product as compared to a bipolar junction transistor. 2:. When reisitance is â€Å"on† field effect transistor is low and when resistance is â€Å"off† field effect transistor is high and field effect transistor can vanish large amount of power during switching. Uses of FET: 1:.MOSFET is the most commonly used in field effect transistor 2: Field effect transistor used as an amplifier ,because it has large input resistance and low output resistance. FETS effective as a buffer. Page 1 of 9

Management Info System

20/11 In this exercise, you will use spreadsheet software to analyze company financial statements and create graphs important financial data As part of your analysis of the company for the management, you have been asked to analyze data on Dirt Bikes’s financial performance and prepare a report for management . Review Dirt Bikes’s selected financial data in the introduction to Dirt Bikes’s, which can be found at the laudon web site .There you will find Dirt Bikes’s income statement and summary balance sheet data from 2002/2006, and total domestics versus international sales between2002 and 2006 Use your spreadsheet software to create graphs of Dirt Bikes’s sales history from 2002 to 2006 and its domestics versus international sales from 2002 to 2006 select the type of graph that is most appropriate for presenting the data you are analyzing.Use the instruction at the laudon web site and your spreadsheet software to calculate the gross and net margins in Dirt Bikes’s income statements from 2004 to 2006. You can also create graphs showing trends in selected pieces of Dirt Bikes’s income statement and balance sheet data if you wish (You may want to rearrange the historical ordering of the data if you decide to do this) 1. What are dirt Bikes’s best-and worst- performing products? What is the proportion of domestic to international sales?Have international sales grown relative to domestic sales? 2. Are sales (revenues) growing steadily, and, if so, at what rate? What is the cost of goods sold compared to revenues? Is it increasing or decreasing? Are the firm’s gross and net margins increasing or decreasing? Is the firm heavily in debt? Does he have sufficient assets to pay for operational expenses and to finance the development of new products and information systems? 3. Prepare a slide show that summarizes your analysis of dirt Bikes’s performance

Comparing Two Adverts

Compare the two adverts The two diverse adverts I have selected to analyse consists of a Rimmel London mascara advert and a vegetarian â€Å"fight the fat† advert. I will discuss in detail the purpose of each advert, the layout, Language and audience amongst many other qualities these two adverts consist of. The purpose of Rimmel Londons advert is to inform females who are specifically interested in mascara of the Rimmel Londons â€Å"NEW EXTREAME BLACK MAGNIF’EYES MASCARA†. In doing so this advert is very persuasive as they would like their product to be bought. In comparison, the second advert annualised, is a healthy eating organisation. This PETA. org. UK advert is being used in order to persuade adults (someone other than a â€Å"child†) not to feed children meat as it â€Å"is child abuse†. Moreover this advert is being used to advertise the organisation supporting this claim and inform the audience of their web address. The objective to Peta. org. uk is to deter children from eating meat and communicate the idea that meat has a consequence on a child’s health and adult should not feed them it as they are causing them harm. Likewise, Women aged between eighteen and above are the targeted audience for Rimmel London’s product. I am given this impression as Kate Moss; a successful ‘cool’ style and beauty icon (many men love and women look up to) is the model being used to display and promote this product. This is an advantage as it would boost Rimmel London’s sales due to the fact that many women would purchase this product satisfied with Kate’s involvement and simply in order to feel beautiful, like Kate moss and model material. As with the Peta organisation advertisement, the audience this advert is being subjected to is everyone, although it is mainly for anyone other than a â€Å"child† yet imperative for parents. This advert uses the burger which is a common unhealthy food yet favourite to some, to attract the attention of their audience, everyone. However, a wide eyed obese child eager to consume the burger is being used in order to attract the attention of other children and parents. This image along with the adverts heading is very ironic and would shock parents above all as the child in the image is eating a substance which is â€Å"abusing† them. â€Å"Feeding kid’s meat† is not often related to â€Å"child abuse† although parents will relate to the image greatly for they would compare their child/children to the boy crossing the ine of morbid obesity in the picture. Popular Rimmel London mascara advert uses a wide range of persuasive techniques in order to boost the sales of their product. Such techniques include statistics, as the advert states â€Å"70% MORE VERTICAL LASHES†. This statement is a large claim and readers would be extremely amused by it , furthermore it is produced in capital letters in order to gather the reader’s attention and compliment its extremity, as with other statements in this advert. The name in which the product is labelled with plays with words cleverly, giving the impression that who ever purchases this product will immediately have magnificent eyes â€Å"MAGNIF’EYES† this clever conjunction additionally encourages the â€Å"BREAK THROUGH EYE MAGNIFIER BRUSH† Rimmel London have achieved. Standard English is the language used in the two adverts, however the statement â€Å"Feeding kids meat is child abuse† is written in as a matter of fact and not opinion. By doing so, this misleads readers along with being very controversial, as not many would agree with it. However now that many readers (parents) are informed of the negative opinions regarding meat, it is there obligation to research this claim and find out whether or not they are abusing children (their child). As this advert promotes healthy eating â€Å"FIGHT THE FAT† is a part of this advert slogan. This statement is not only alliteration but also a representation of the type of food they are encouraging, vegetables. The use of alliteration lightens the situation yet â€Å"GO VEG† gives the impression of a protest which portrays the determination and seriousness of the situation. â€Å"BLACK ON BLACK† again is the heading and example of alliteration used in Rimmel Londons Mascara advert. This phrase is not only used to describe the extreme colour of the mascara but also used to describe mutual violence between the African races, as a result the use of this phrase could trick a quick reader of African heritage as it relates to them, and therefor this advert would be receiving the attention of a wider audience. The choice of adjectives and nouns are to the highest standard. An impression of a fresh product is what I am given when I am presented with the word â€Å"NEW EXTREAME†. The Audience would feel honoured to buy a product which is so recent and exceedingly great in degree. â€Å"Outstanding lash lift† the use of this adjective marks the excellence in which this mascara lifts your eye lashes. By purchasing this product, women would believe that their eyelashes would extend as long as Kate’s (in the advert) when applying the ascara; although the picture has been edited by Photoshop and is in fact not her real eyelashes. â€Å"DOUBLE HIT† also indicates to the audience that they are purchasing two in one; the mascara does not only achieve length, but also volume making the audience feel privileged enough to purchase this product. Similarly the â€Å"BREAKTHROUGH EYE MAGNIFIER BRUSH† gives the impression that in order to make this product Rimmel London h ave overcome a restriction and have in turn achieved success which will allow their further progress. The writing is placed clearly with maximum of two rows at the bottom of the page in insure Kate Moss’s face is not hidden and make the reading easier for readers. As for the healthy eating advert white is the chosen background colour given. In doing so the audience’s full attention is directed to the writing making the background not at all a distraction but complimentary to the writing. A large font size is used in order for readers at first glance to read the statement. Two font sizes are used in this add one smaller than the other. The natural colours used are red, blue and green in order to portray the healthiness in the subject. The website is highlighted in order for it to be clear and concise for the audience in order to get in contact with the organisation. However the feminine use of the colour red (both in the background and font) not only attracts their attention of the Rimmel Londons audience, but also sets the scene and feel of this mascara making it an irresistibly, feminine and lustful object every women should own and not be without. The Black circle used in the background of Kate in addition gives a hypnotising effect to in order the audience to be given the impression that once this mascara is applied everyone will be mesmerised. The magnified image of the mascara brush gives the audience a scientific perspective into how minuet the brush bristles are making them even more wondrous. The Small font size is ironic as it complements the mascaras objective, whereas the use of white font is given in order to make the reading simple for the audience and is also used to highlight â€Å"Rimmel† to give awareness of the mascara brand. In conclusion the two adverts analysed contrast greatly, factors including the amount of design (Rimmel more than Peta), purpose of each advert, audience which the two adverts are aimed at alongside many more important factors, although the two adverts fit under the category of health and beauty. In my opinion the two adverts where indeed correct in how they communicated to their objective to the chosen audience making both as successful as each other.

A Guide to a Painless Undergrad Econometrics Project

Most economics departments require second- or third-year undergraduate students to complete an econometrics project and write a paper on their findings. Many students find that choosing a  research topic  for their required  econometrics  project is just as difficult as the project itself.  Econometrics is the application of statistical and  mathematical theories  and perhaps some computer science to economic data. The example below shows how to use  Okuns law  to create an econometrics project. Okuns law refers to how the nations output—its  gross domestic product—is related to employment and unemployment. For this econometrics project guide, youll test whether Okuns law holds true in America. Note that this is just an example project—youll need to chose your own topic—but the explanation shows how you can create a painless, yet informative, project using a basic statistical test, data that you can easily obtain from the U.S. government, and a computer spreadsheet program to compile the data. Gather Background Information With your topic chosen, start by gathering background information about the theory youre testing by doing a   t-test. To do so, use the  following function:   Yt 1 - 0.4 Xt Where:Yt  is the change in the unemployment rate in percentage pointsXt  is the change in the percentage growth rate in real output, as measured by real GDP So you will be estimating the model:  Yt b1 b2 Xt Where:Yt is the change in the unemployment rate in percentage pointsXt is the change in the percentage growth rate in real output, as measured by real GDPb1 and b2 are the parameters you are trying to estimate. To estimate your parameters, you will need data. Use  quarterly economic data  compiled by the Bureau of Economic Analysis, which is part of the U.S. Department of Commerce. To use this information, save each of the files individually. If youve done everything correctly, you should see something that looks like this  fact sheet  from the BEA, containing quarterly GDP results. Once youve downloaded the data, open it in a spreadsheet program, such as Excel. Finding the Y and X Variables Now that youve got the data file open, start to look for what you need. Locate the data for your Y variable. Recall that Yt  is the change in the unemployment rate in percentage points. The change in the unemployment rate in percentage points is in the column labeled UNRATE(chg), which is column I. By looking at column A, you see that the  quarterly unemployment rate  change data runs from  April 1947 to October 2002  in cells G24-G242, according to Bureau of Labor Statistics figures. Next, find your X variables. In your model, you only have one X variable, Xt, which is the change in the percentage growth rate in real output as measured by real GDP. You see that this variable is in the column marked GDPC96(%chg), which is in Column E. This data runs from April 1947 to October 2002 in cells E20-E242. Setting Up Excel Youve identified the data you need, so you can compute the regression coefficients using Excel. Excel is missing a lot of the features of more sophisticated econometrics packages, but for doing a simple linear regression, it is a useful tool. Youre also much more likely to use Excel when you enter the real world than you are to use an econometrics package, so being proficient in Excel is a useful skill. Your Yt  data is in cells G24-G242 and your Xt  data is in cells E20-E242. When doing a linear regression, you need to have an associated X entry for every Yt  entry and vice-versa. The Xts in cells E20-E23 do not have an associated Yt  entry, so you will not use them. Instead, you will use only the Yt  data in cells G24-G242 and your Xt  data in cells E24-E242. Next, calculate your regression coefficients (your b1  and b2). Before continuing, save your work under a different filename so that  at any time, you can revert back to your original data. Once youve downloaded the data and opened Excel, you can calculate your regression coefficients. Setting Excel Up for Data Analysis To set up Excel for data analysis, go to the tools  menu on the top of the screen and find Data Analysis. If  Data Analysis  is not there, then youll have to  install it. You cannot do regression analysis in Excel without the Data Analysis ToolPak installed. Once youve selected  Data Analysis  from the  tools  menu, youll see a menu of choices such as Covariance and F-Test Two-Sample for Variances. On that menu, select Regression. Once there, youll see a form, which you need to fill in. Start by filling in the field that says Input Y Range. This is your unemployment rate data in cells G24-G242. Choose these cells by typing $G$24:$G$242 into the little white box next to  Input Y Range  or by clicking on the icon next to that white box then selecting those cells with your mouse.  The second field youll need to fill in is the Input X Range. This is the percent change in GDP data in cells E24-E242. You can choose these cells by typing $E$24:$E$242 into the little white box next to  Input X Range  or by clicking on the icon next to that white box then selecting those cells with your mouse. Lastly, you will have to name the page that will contain your regression results. Make sure you have New Worksheet Ply selected, and in the white field beside it, type in a name like Regression. Click OK. Using the Regression Results You should see a tab at the bottom of your screen called  Regression  (or whatever you named it) and some regression results. If youve gotten the intercept coefficient between 0 and 1, and the x variable coefficient between 0 and -1, youve likely done it correctly. With this data, you have all of the information you need for analysis including R Square, coefficients, and standard errors. Remember that you were attempting to estimate the intercept coefficient b1  and the X coefficient b2. The intercept coefficient b1  is located in the row named Intercept and in the column named Coefficient. Your slope coefficient b2  is located in the row named X variable 1 and in the column named Coefficient. It will likely have a value, such as BBB and the associated standard error DDD. (Your values may differ.) Jot these figures down (or print them out) as you will need them for analysis. Analyze your regression results for your term paper by doing  hypothesis testing on this sample t-test. Though this project focused on Okuns Law, you can use this same kind of methodology to create just about any econometrics project.

New Step by Step Roadmap for Math Problems Wrirting Help Service

New Step by Step Roadmap for Math Problems Wrirting Help Service Math Problems Wrirting Help Service Options There are a few things you can do to be able to keep math anxiety at bay later on. Taking some classes is nearly always an extremely excellent idea. First, the students may place their assignments or homework order together with the instructions and guidelines. The 5-Minute Rule for Math Problems Wrirting Help Service So, to begin with, you ought to avoid businesses that try to lure in customers with extremely reduced rates. Such companies usually offer specialized services. Businesses ought to be in a position to effectively communicate with their clients, their employees and their potential clients. Employing the post and direct-mail advertising is possibly one of the surest, most cost-effective methods of conducting business. All About Math Problems Wrirting Help Service The management has to be conscious that a problem exists. 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Essay about Identity Theft in America - 1215 Words

â€Å"Most people are other people. Their thoughts are someone else’s opinions, their lives a mimicry, their passions a quotation† (Oscar Wilde). This quote illustrates how in our world, a person’s identity can be easily changed. Many Americans are effected by this problem today. Citizens, criminals, and the government all play a role in this process. However, many disagree as to whether identity theft should be allowed in our country. Based on the history of identity theft and relationships between American citizens, the government, and this issue, identity theft should be abolished in America. The history of identity theft began around the 1950’s, prior to when our 49th state joined the United States. Identity theft used to be a†¦show more content†¦But the government is not the only authority that has concerns. Many officers today feel that we need new rules and procedures to prevent and solve many identity theft cases (Dadisho). There is tr uth in this and many citizens agree with this consideration. One of the reasons why Americans feel this way is that not many cases of identity theft are actually solved. One of the reasons being is that companies do not cooperate with law enforcement enough (Dadisho). However, not only the companies are at fault here. Not only are the companies not cooperating, but also law enforcement is not interested in smaller cases, but only large ones, involving hundreds of victims. The police, being somewhat idle in this situation, do not want to be involved in identity theft crimes because they are difficult to investigate (Anderson). Many other authorities do not want to be involved in these crimes because of other reasons as well. These cases are not only difficult to solve, but are also very long-lasting. It may take years to fix the problem after the theft (Chappell 4). By abolishing the practice of identity theft, the authorities need not focus their time on identity fraud cases, but c an tend to the larger problems in America. Furthermore, there are more reasons to do away with identity theft, including some of the health risks of this issue. Although it may seem questionable, identity theft affects many peopleShow MoreRelatedIdentity Theft : Trends And Issues1224 Words   |  5 Pages Identity Theft: Trends and Issues Identity Theft: Trends and Issues Identity theft is the fastest growing fraud crime in America (Finklea, 2009). Gaining knowledge in preventing theft will better the economy and lower the crime rates in America. There are reported 9.9 million victims of identity theft and this number is increasing rapidly as the years go on. It has been reported that an estimate of fifty billion dollars has been charged to our consumersRead MoreIdentity Theft Paper903 Words   |  4 PagesIdentity Theft and Cards There is many of the America nation that says their identity can’t get stolen, but it can. There is even ways for your identity to be stolen with your credit cards now. Anyone can be the next victim of identity theft. That is why in this research I will tell you how you get identity theft and how to prevent identity theft, because most Americans never know it is happening. Americans need to allow themselves to come to know the cautions of identity theft. There areRead MoreMgt 426 Week 2 Team Assignment1458 Words   |  6 Pagesis identity theft. Identity theft can happen through the internet, ATM, emails, or even a phone. Identity theft can happen when any person(s) takes an individual’s information, such as their Social Security number, or even banking information for financial gain. â€Å"Close to 100 million Americans have their personal information placed at risk of theft each year when records in databases are lost, stolen or accessed by unauthorized indi viduals† (Information systems and technology, n.d.). Identity theftRead MoreProtecting Yourself from Identity Theft Essay1745 Words   |  7 Pagesin your name and it is your address. You may not believe it, but your identity has been stolen and now someone is out there posing as you, running willy nilly around town with your life in hand. The truth is, there is almost nothing you can do once your identity is stolen. How are you going to explain to a credit card company that you did not purchase anything when everything is in your name? 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Profit While Subdividing Building Houses †Myassignmenthelp.Com

Question: Discuss About The Profit While Subdividing Building Houses? Answer: Introducation On the basis of the given facts, various alternative ways of tax accounting for the proceeds from the sale of the three houses need to be highlighted with reference to the existing statute. Relevant Rule The primary source for assessable income is ordinary income which is defined as per s. 6(5) ITAA 1997. The given statute does not highlight which incomes to include within the purview of ordinary income and hence the relevant information is obtained from applicable court decisions and tax rulings. A particular contribution to ordinary income is for income derived from business and also employment. However, in case of terming any proceeds as business income, it becomes imperative to separate the business from hobby in line with the Evans v.F.C. of T(1989) 20 ATR 922 verdict (Barkoczy, 2017). It is imperative that employment or activities related to business must be of continuous nature to be categorised under ordinary income under s.6(5) ITAA 1997. However, certain isolated transactions are entered into by the concerned taxpayer for profit motive which would lead to assessable income as per s. 15(15) ITAA 1997. The essential element is profit and also the transaction not being regular. The assessable income would comprise of the profits derived from such transaction (Sadiq et. al., 2016). Assessable income could also potentially result as statutory income. A common type of statutory income is capital gains on which CGT (Capital Tax Gains) would be applied. These may arise when there is a disposal of a particular capital asset. The proceeds derived from capital asset realisation would be considered as capital proceeds and hence outside the realm of taxation (CCH, 2013). Thus, capital gains need to be computed and taxed as per s. 104-8 ITAA 1997 (Gilders et. al., 2016). Application The facts outlined do not highlight profession of taxation Penny and hence it is assumed that she is engaged in the contracting business or deals with real estate dwellings. Hence, as per her business, she took money on interest and subdivided the land purchased to construct four homes. From these four, three houses were sold and the proceeds derived through sale of these are classified as assessable income as per s. 6(5). An assumption is made about the taxpayers profession that Penny does not deal with real estate contracting or selling. Hence, with the motive of profit, Penny decided to sub-divide the land for constructing houses which were then liquidated. In order to maximise the profits, Penny also used marketed services so that the houses can be sold at the maximum possible prices. Thus, both the conditions i.e. profit motive presence and nature of transaction as isolated is fulfilled and hence s. 15(15) is applicable. The main assumption in this case is that profit motive was lacking on the taxpayer part. Hence, Penny thorough sub-dividing of land and consequent selling of house amounted to realisation of the capital asset. Hence, the sale proceeds would be capital in nature and thus non-taxable. However, CGT would apply on the capital gains that Penny would derive owing to the realisation of the capital asset. Conclusion The discussion above clearly highlights that income for the given sale of house is possible through three alternative statutes (s. 6(5), s15(15) s. 108(10)). Assessable income computation in the above listed approaches is carried out below. Sales proceeds obtained from three houses sale = $ 3 million Construction cost (four houses) = $ 1 million Hence, on proportional basis construction cost (three houses) = (3/4)*1 million = $ 0.75 million Also, vacant land cost = $ 1million Hence, on proportional basis land cost (three houses) = (3/4)*1 million = $ 0.75 million Considering the above deductions under s.8(1), the taxable income from the above can be calculated (Deutsch et. al., 2017). Sales proceeds obtained from three houses sale = $ 3 million Construction cost (four houses) = $ 1 million Hence, on proportional basis construction cost (three houses) = (3/4)*1 million = $ 0.75 million Also, vacant land cost = $ 1million Hence, on proportional basis land cost (three houses) = (3/4)*1 million = $ 0.75 million Thus, net profit = $ 3 million (0.75 million + 0.75 million) = $ 1.5 million Hence, the assessable income derived would be $ 1,5 million (Woellner, 2014). Property cost base = Land cost + Construction Cost = $1 mn + $1mn = $ 2 million But on the basis of the given fact, the given property has in total four houses, thus the proportional cost for three houses = (3/4)*2 million = $ 1,5 million Sale proceeds obtained from the liquidation of the houses = 1 million *3 = $ 3 million Thus, realised capital gains = 3 million 1.5 million = $ 1.5 million No discount would be available on the above capital gains under s. 115-25, ITAA 1997 as discount method of capital gain computation is applicable only for long term capital gains which arise when the holding period is in excess of 1 year (CCH, 2013). A key aspect in the above computation is that cost of marketing for house sale is assumed to be zero or else it would also contribute to cost base and hence reduce the applicable capital gains. Based on the given information, assuming a specific profession for Penny would be incorrect and hence application of s. 6(5) seems inappropriate. For application of capital gains, a key assumption was the absence of profit while subdividing and building houses. This seems unlikely considering that she used borrowed money and also marketed the finished houses for profit maximisation. In case of absence of profit motive, Penny would have constructed only one house for her use and would not take debt for construction. The presence of profit motive is confirmed and hence application of s. 15(15) to the given transaction would be most suitable (Barkoczy, 2017). References Barkoczy,S. (2017), Foundation of Taxation Law 2017, 9thed.,North Ryde: CCH Publications CCH (2013), Australian Master Tax Guide 2013, 51st ed., Sydney: Wolters Kluwer Deutsch, R., Freizer, M., Fullerton, I., Hanley, P., and Snape, T. (2016), Australian tax handbook 8th ed., Pymont: Thomson Reuters, Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T. (2016), Understanding taxation law 2016, 9th ed., Sydney: LexisNexis/Butterworths. Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, management, and Ting, A (2016) ,Principles of Taxation Law 2016, 8th ed., Pymont:Thomson Reuters Woellner, R (2014), Australian taxation law 2014, 7th ed., North Ryde: CCH Australia