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 Subject :alex-burrows-jersey/.. 28-02-2018 16:38:52 
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The Giant's Causeway , which is located at the northern coast of Northern Ireland, is Ireland's only World Heritage site. It has one of the most remarkable rock formations which are made up of 37,000 dark hexagonal shape columns standing beneath the grey cliffs of northern Antrim.

The Giant's Causeway consists of the Little Causeway, Middle Causeway and Grand Causeway. Interestingly, looking from the sky , the shape of the Grand Causeway resembles the tail of a lizard.

According to a legend, these hexagonal rocks were actually placed by a giant called Finn MacCool. He placed the rocks there to form a bridge which spans across the sea and reaches the island Staffa in Scotland. There are similar columns found in Scotland. This bridge served as a walkway for the woman he loved who was staying at the island of Staffa. He provided this walkway for her to get across to him without getting her feet wet. The giant, Finn MacCool, indeed showed his deep love for this woman by building this bridge so that she could reach him with ease, comfort and convenience.

At the tip of the Middle Causeway , there is a rocky seat which is known as the Wishing Chair. It was told that this chair was made for the giant, Finn MacCool, when he was a child. As the legend says, all wishes made by anyone at the Wishing Chair will come true. Perhaps, the giant had wished before that he could build the causeway one day and his wish had come true!

The geologists , however, have come up with some explanations about the existence of these amazing rock formations. According to them, these formations were created about 60 million years ago due to massive volcanic eruptions. The layer of tholeiitic basalt lava cooled rapidly causing the rocks to crack into polygonal-shaped blocks. At the end of the Ice Age, about 15,000 years ago , the sea water eroded the foreshore, thus forming the Giant's Causeway today.

How the incredible rock formations actually come about is still a mystery. Nonetheless, the Giant's Causeway is too much of a wonder to be missed. With the intriguing legend and awesome rock formations, it has become a magical place worthwhile to visit. If you are keen to take a vacation trip and looks forward to beautiful sceneries and mysterious places, you may consider visiting this legendary place and discover the wonder of it for yourself. Why not bring your loved one to the Giant's Causeway and profess your love at the causeway? It would be a meaningful gesture , since it was told that the bridge came into existence because of a man's deep love for his woman. Wouldn't it also be romantic to walk in this 'causeway of love' with your loved one? It would certainly thrill and touch your beloved.

Besides having the opportunity of sharing the wonderful experience of discovering the wonders of this place with your loved one, you can also spend a romantic time together. It would be a lasting experience for both of you.

If you go to the Giant's Causeway, it would be marvelous to visit the Wishing Chair as well and make a wish there. Remember, the giant could have made a wish to build the Giant's Causeway and it came into existence. So, do not be surprise if your wish really comes true!

Author's Resource Box

Rose Mary.
Freelance Writer on Various Interest Topics.
For more information on travel , please refer to Travel Europe.

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What are fringe benefits in terms of accounting?

Fringe benefits means ‘any consideration for employment provided by way of any privilege, service, facility or amenity provided by the employer to the employees’. Fringe benefit tax was introduced as part of finance act, 2005 as an additional income tax and came into force from April 1, 2005. Fringe benefit tax is to be levied on the employer in respect of fringe benefits provideddeemed to be provided by the employer to his employees during any financial year commencing on or after 1.4.2005. Fringe benefit tax is payable at the rate of 30% of the value of fringe benefits computed in the manner prescribed under the section 115WC.

Importance of fringe benefits

Labor costs are an important item of cost in many decisions. The real cost of labour is significantly higher than the actual amount of wages earned. It includes such items as the employer’s share of social security taxes; insurance , medical, and pension plans; vacation and holiday pay; and other fringe benefits. It is typical in the country for these benefits to amount to 30 or 40 percent of wage earned. In estimating differential labor costs, fringe benefits usually should be taken into account.

How are fringe benefits calculated?

Key features of the existing rules surrounding the calculation of fringe benefits tax are listed below:
• FBT returns are filed on a quarterly basis, an income-year basis or an annual basis.
• Where FBT returns are filed quarterly, employees can choose the alternate rate option or the single rate option. If the single rate option is chosen , FBT is paid at 49.25% for all four quarters. Fringe benefit tax at a rate of 49.25% is equivalent to the PAYE that would be paid if an employee on a 33% marginal tax rate was paid sufficient additional cash remuneration to enable them to pay for the value of the fringe benefit out of their tax-paid remuneration.
• If the alternate rate option is chosen, FBT is paid at 43% or 49.25% for the first three quarters. Adjustments are then made in the final quarter, benefits are attributed to employees, and FBT is calculated based on the marginal tax rate of the employee o whom the benefit has been attributed.
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