Gatsby Essay Research Paper Gatsby s DreamImprovement free essay sample

Gatsby Essay, Research Paper Gatsby s Dream Improvement, riches, prevalence, and love are simply a couple of bits of the American Dream. This fantasy has changing essentialness for various individuals, however in The Great Gatsby, by F. Scott Fitzgerald, Jay Gatsby s dream is unfurled. Through bettering himself with the riches he acquirers, so inferring the fame of arranged individuals with the luxurious parties he has, Gatsby would like to infer the affection for Daisy. However, the a large portion of import segment to this list is the way that the American Dream is unequivocally that, an insignificant dream. This journey Gatsby so enthusiastically squeezed turned into an interminable circle that at long last cost him his life. That is the reason I see Gatsby s dream as a disappointment. Gatsby had an about heavenly ascent from Jay Gantz smashing his way along the south shore of Lake Superior as a mollusk digger and pink-orange angler to the Great Gatsby housed in an enormous issue by any standard # 8230 ; with a pinnacle on one side # 8230 ; a marble pool, and in excess of 40 domains of grass and nursery. We will compose a custom exposition test on Gatsby Essay Research Paper Gatsby s DreamImprovement or then again any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The American Dream Gastby has is avoided evident situation from the outset. The peruser is first under the inclination that cash and the demonstration of intensity is Gatsby s dream. Shockingly bounty, this stunning riches was non the point of convergence of Gatsby s dream, however on the other hand simply an allure for the woman of his dream. His enormous matter of a spot was arranged straight over the cove from Daisy s house, conceivably in trusts she would identify the army extreme gatherings at that place, and by opportunity stop by. Gatsby himself does non go to the gatherings however tickers from a separation, what's more, when his expectations of Daisy dropping by cut, he makes a few inquiries on the off chance that anybody knows her. Gatsby felt the interest for cultural belief, a feeling of ubiquity. His big-hearted parties made him rather great known, parties where outsiders traveled every which way without truly ever meeting Gatsby by any stretch of the imagination. Another outline was the swapping dress Gatsby purchased for Lucille after she tore it at one of these extreme gatherings. This was all in exertion to determine the help of individuals, bolster genuinely necessary to battle off accusals that he one time killed a grown-up male or he was a German covert operator during the war. The entirety of this one time again futile, for the twenty-four hours of his memorial service a minor four individuals, in addition to the retainers, appeared at offer their finishing up appreciation to a grown-up male that had made his ways for them on such a large number of events. The entirety of the directing bits of the American Dream were second in Gatsby s head to cherish, the adoration he held for Daisy Buchanan. She was a past adoration he so significantly needed to rejoin with, attempting to make so by first bettering himself with riches and fame. Scratch endeavors to demonstrate out that the days gone by can non be remembered, yet Gatsby honestly answers, Would t be able to emphasize the days gone by? # 8230 ; Why sure you can! This shows the affirmation Gatsby has in reviving his relationship with Daisy. For Gatsby, his American Dream was non the riches he had, despite the fact that it appeared that way. He simply made 1000000s to bring through his actual dream: Daisy. All Gatsby had worked for was simply to influence his woman, to win her dorsum. He appeared to hold all the material riches known to man, however he came up short on the passionate riches he so significantly wanted. Love is an existent polar capacity in the American Dream. It was said that Gatsby re-esteem everything in his home in light of Daisy s great cherished eyes. When Gatsby and Daisy become close one time again, everything else in his life is second. His colossal yard and nursery go summation. He even goes each piece far to fire his retainers for alarm they may talk about his juvenile issue with Daisy and practically pass on a terminal to the fantasy like region the two part. Regardless of whether Daisy did truly adore him back is obscure. The announcement at the Plaza Hotel brought the entire issue out into the detached and wound up in the perish of Myrtle Wilson, a expire that Gatsby would take the implication for to ensure the 1 he cherished. This could hold been Jay Gatsby s greatest mistake in the interest for achieving his fantasy. He appeared to accept that he is moving for a decent past is close to home contribution and that ought to vouch his achievement in solidly live overing the days gone by. Tragically, his endeavors to catch his fantasy are the components in his perish. Mr. Wilson, under the mistaken inclination that Gatsby was driving the auto that murdered his wedded lady, slayings Gatsby thus turns the firearm on himself. This carries the efficacious terminal to Gatsby s trusts of being with Daisy again and spells disappointment for the neer stoping dream he held inside of himself, this fantasy being the ever so unachievable American Dream. No undertaking how troublesome we attempt, it will ever linger out there as an element so close thus existent that we proceed on, twenty-four hours by twenty-four hours, in exertion to achieve it. Or on the other hand, as Nick closes the novel, So we beat on, pontoons aginst the current, borne back perpetually into the days of old.

meeting diverse needs in a classroom Essay -- essays research papers

Having seen inside a kindergarten study hall for two or three weeks so far, it has just gotten obvious to me the plenty of various needs of the youngsters inside a solitary homeroom. Not all understudies are similar. They vary by they way they realize, how rapidly they get and ingest data, how they understand the implications of things and so forth. While meeting these various adapting needs in a solitary study hall can be trying for a bustling educator, it must be done all together for the entirety of the understudies to progress to the following level. I feel that it is significant that an educator be adaptable with the strategies by which the individual in question shows understudies material. Altering the strategy every now and then gives students who are experiencing difficulty with one introduction style the chance of having the option to understand the thoughts being depicted. Likewise it is imperative to exchange from singular exercises to assemble exercises to class exercise s to take into consideration the various qualities and shortcomings of the understudies to be represented.      In the specific study hall that I watch, the educator works superbly of meeting the assorted needs of the understudies. Exercise by exercise, she exchanges from doing hands on exercises to verbally giving youngsters the data. This takes into account understudies with sound-related qualities alongside those understudies having visual qualities to get an opportunity to comprehend the material. She makes a special effort to ensure that each child’s method of learning is being a...

International fashion marketing Essay Example | Topics and Well Written Essays - 1500 words

Worldwide design promoting - Essay Example Top shop has a worldwide promoting division that is responsible for publicizing the items in their zones of intrigue. I am a piece of the worldwide promoting division for Top shop and our job is to make people mindful of the items we offer, doing research on the most proficient method to make more deals, relating to the way of life of the individuals in various nations, and utilizing effective notice means, for example, online tasks to guarantee that we arrive at a wide range of clients. This paper will talk about the advantages and social standards that should be considered by Top shop when publicizing in China, Japan, and United States of America. I will thoroughly analyze the prerequisites expected to set up fruitful markets in the three nations by talking about their social standards and convictions that should be viewed as when publicizing distinctive style wares. The worldwide advertising division for Top Shop is required to move toward individuals with the regard they have the right to pick up their consideration. For example, the when publicizing in various nations, their social qualities and standards should be considered so as to cause them to figure out how to utilize the items and get them. Choi (2012) expressed that Chinese individuals have exacting guidelines in regards to their social qualities and their conduct and garments delineate their old conventional culture depending with the time and district. Promoting style items in China requires a person to address the individuals with behavior. Choi (2012) expressed that family, social, and expert titles follow the name in every case as opposed to going before it. It is rude to call individuals by their last names and first names, except if they are on comfortable standing with you and when inquired. The promoters just need to utilize the last name followed by the title of the Chinese partners or companions when attempting to present an item the clients. The Chinese individuals use handshakes as a type of

Salem Witch Trials :: essays research papers

Dearest James, It has been quite a while since we have talked. I trust you and your family are well in Jamestown, give your folks my all the best, and tell your sister hi for me. I am keeping in touch with you with the expectation that this won't be my last letter; for everything has turned out badly in Salem. Everything began when Faith and I chose one night to meet out in the field and mess around in the evening glow. We intended no damage by it; we just idea it may be somewhat enjoyable to accomplish something other than what's expected. We never figured anybody would see us. Flashback Mary chuckled healthily. â€Å"Stop it Faith, quiet. You are as a rule excessively boisterous, somebody may hear us, and afterward what might we do?† Confidence laughed as she spun around. â€Å"It’s beautiful this evening, don’t you concur? The moon is at it’s fullest, the stars are as brilliant as the sun itself, and we have everything to ourselves.† She went to sit tight for a reaction, however Mary just shook her head. â€Å"Oh please Mary, you realize you need to simply get up and move. Please now!† Faith took Mary’s hands and pulled her up to her feet. â€Å"Faith, I truly don’t want to move. Imagine a scenario where we were to get captured. At that point what might individuals think? They’d think we were insane as lushes, that’s what. None of this, let’s go now.† â€Å"Come on! Simply this once, and afterward we’ll leave. Promise.† Mary feigned exacerbation however participate as Faith murmured and move around. Following a couple of moments Faith got a brief look at somebody strolling not far off. She gradually quit moving and tapped Mary on the shoulder. â€Å"Now who do you believe that could be?† As Mary went to look the man started running towards them. â€Å"Now look Faith, I let you know we’d get captured. Please now, we would be wise to clarify ourselves.† Mary took Faith’s hand and drove her out onto the street. â€Å"Mr. Bradford!† she shouted. â€Å"What are you doing out at this hour?† His worn out eye became wide in shock. â€Å"I†¦ I†¦Ã¢â‚¬  he started to falter. â€Å"I need to go ladies†¦ great night,† and he hurried off. Confidence frowned in disarray. â€Å"What do you guess that was about?† â€Å"I don’t know.† Mary shook her head. â€Å"But I don’t like it, let’s escape here.† Streak forward James, we had no clue anything would happen to it.

How to Tell You Have Reached the Point of Burnout

How to Tell You Have Reached the Point of Burnout Stress Management Situational Stress Print Burnout Symptoms and Treatment By Elizabeth Scott, MS twitter Elizabeth Scott, MS, is a wellness coach specializing in stress management and quality of life, and the author of 8 Keys to Stress Management. Learn about our editorial policy Elizabeth Scott, MS Medically reviewed by Medically reviewed by Steven Gans, MD on May 01, 2019 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on December 05, 2019 How Stress Impacts Your Health Overview Signs of Burnout Stress and Weight Gain Benefits of Exercise Stress Reduction Tips Self-Care Practices Mindful Living In This Article Table of Contents Expand Overview Signs and Symptoms Risk Factors Prevention and Treatment View All People who are struggling to cope with workplace stress may place themselves at high risk of burnout. Burnout can leave people feeling exhausted, empty, and unable to cope with the demands of life. Burnout may be accompanied by a variety of mental and physical health symptoms as well. If left unaddressed, burnout can make it difficult for an individual to function well in their daily life. Verywell / Brianna Gilmartin What Is Burnout? The term “burnout” is a relatively new term, first coined in 1974 by Herbert Freudenberger, in his book, Burnout: The High Cost of High Achievement. He originally defined burnout as, “the extinction of motivation or incentive, especially where ones devotion to a cause or relationship fails to produce the desired results.” Burnout is a reaction to prolonged or chronic job stress and is characterized by three main dimensions: exhaustion, cynicism (less identification with the job), and feelings of reduced professional ability. More simply put, if you feel exhausted, start to hate your job, and begin to feel less capable at work, you are showing signs of burnout.?? The stress that contributes to burnout can come mainly from your job, but stress from your overall lifestyle can add to this stress. Personality traits and thought patterns, such as perfectionism and pessimism,  can contribute as well.?? Most people spend the majority of their waking hours working. And if you hate your job, dread going to work, and dont gain any satisfaction out of what youre doing, it can take a serious toll on your life.?? Signs and Symptoms While burnout isn’t a diagnosable psychological disorder, that doesnt mean it shouldnt be taken seriously. Here are some of the most common signs of burnout:?? Alienation from work-related activities: Individuals experiencing burnout view their jobs as increasingly stressful and frustrating. They may grow cynical about their working conditions and the people they work with. They may also emotionally distance themselves and begin to feel numb about their work.Physical symptoms: Chronic stress may lead to physical symptoms, like headaches and stomachaches or intestinal issues.Emotional exhaustion: Burnout causes people to feel drained, unable to cope, and tired. They often lack the energy to get their work done.Reduced performance: Burnout mainly affects everyday tasks at workâ€"or in the home when someones main job involves caring for family members. Individuals with burnout feel negative about tasks. They have difficulty concentrating and often lack creativity. It shares some similar symptoms of mental health conditions, such as depression. Individuals with depression experience negative feelings and thoughts about all aspects of life, not just at work. Depression symptoms may also include a loss of interest in things, feelings of hopelessness, cognitive and physical symptoms as well as thoughts of suicide.?? Individuals experiencing burnout may be at a higher risk of developing depression.?? What Are Your Rights When Youre Depressed? Risk Factors A high-stress job doesnt always lead to burnout. If stress is managed well, there may not be any ill-effects. But some individuals (and those in certain occupations) are at a higher risk than others. The 2019 National Physician Burnout, Depression, and Suicide Report found that 44 percent of physicians experience burnout. Their heavy workloads place individuals with certain personality characteristics and lifestyle features at a higher risk of burnout. Of course, its not just physicians who are burning out. Workers in every industry at every level are at potential risk. According to a 2018 report by Gallup, employee burnout has five main causes:?? Unreasonable time pressure. Employees who say they have enough time to do their work are 70 percent less likely to experience high burnout. Individuals who are not able to gain more time, such as paramedics and firefighters, are at a higher risk of burnout.Lack of communication and support from a manager. Manager support offers a psychological buffer against stress. Employees who feel strongly supported by their manager are 70 percent less likely to experience burnout on a regular basis.Lack of role clarity. Only 60 percent of workers know what is expected of them. When expectations are like moving targets, employees may become exhausted simply by trying to figure out what they are supposed to be doing.Unmanageable workload. When a workload feels unmanageable, even the most optimistic employees will feel hopeless. Feeling overwhelmed can quickly lead to burnout.Unfair treatment. Employees who feel they are treated unfairly at work are 2.3 times more likely to experience a high level of burnout. Unfair treatment may include things such as favoritism, unfair compensation, and mistreatment from a co-worker. Prevention and Treatment Although the term burnout suggests it may be a permanent condition, its reversible. An individual who is feeling burned out may need to make some changes to their work environment.?? Approaching the human resource department about problems in the workplace or talking to a supervisor about the issues could be helpful if they are invested in creating a healthier work environment. In some cases, a change in position or a new job altogether may be necessary to put an end to burnout. It can also be helpful to develop clear strategies that help you manage your stress. Self-care strategies, like eating a healthy diet, getting plenty of exercises, and engaging in healthy sleep habits may help reduce some of the effects of a high-stress job. A vacation may offer you some temporary relief too, but a week away from the office wont be enough to help you beat burnout. Regularly scheduled breaks from work, along with daily renewal exercises, can be key to helping you combat burnout. If you are experiencing burnout and youre having difficulty finding your way out, or you suspect that you may also have a mental health condition such as depression, seek professional treatment. Talking to a mental health professional may help you discover the strategies you need to feel your best. How Stress Can Cause Weight Gain

Acquisition of morphology - 1925 Words

Acquisition of morphology (Research Paper Sample) Content: ACQUISITION OF MORPHOLOGY By Name: Course: Date: Introduction Morphology is a facet of language dealing with the regulations that govern change in a word interpretation. Morphology has brought about more concerns of linguists. There is no comprehensive theory of language that can emerge without a well-known theory of word development. There are numerous unexplained issues, nevertheless, that make any morphological theory a weak theory, seriously requiring proof-based solutions, a number of them critical to the theory; these are for example, meaning, constrictions, productivity, and many others. During structuralism era, linguistics emerged as scientific discipline. In the course of this era, linguistics thrived among other things in the identification and evaluation of the sections of language from the easiest, the phoneme, to the most difficult, the sentence, comprising the middle ones such as the morpheme and the word. Morphology comprises the regulations, which permit the speaker to expand his/her linguistic proficiency by means of their application (Huang, Pinker as a lexis of a child expands to nearly twenty to thirty verbs, it remain to have additional asymmetrical verbs than standard verbs, although there is no asymmetrical verbs given in the precedent tense. If the dimension of the vocabulary is less than fifty objects, merely half of the asymmetrical verbs in the initial glossary are generated just like stems. Immediately as the size of verbs increases to above fifty, the figure of stem-only forms starts to reduce (Marchman nevertheless, no universal law has been established. Past tense in initial English had mistakes, which were extremely uncommon, and children appeared to become incapable to generalize the old form to novel forms. In the subsequent phase, once children have developed the standard form, they start to broaden it to the asymmetrical pattern, forming rare over-regularized forms. At this phase, the rule-based model becomes functional. Nevertheless, by now, the asymmetrical patterns have been kept in the glossary although may at times be recovered. This clarifies the truth that, at this developmental phase, a child can apply the right uneven and the inappropriate over-regularized pattern of the similar verb. Listening to the uneven patterns more frequently, they will combine them in reminiscence and become proficient to remember these forms more frequently until they stop over regularization. The ordinary description of over regularization is that a kid just memorizes the right irregular forms and then reiterates them. At this phase, it is assumed that children have no acquaintance of the structure of standard past tense patterns and thus there is no over regularization. As soon as the children developed the form, they will widen it to the entire verbs and begin practicing inappropriate over regularized past tense verbs. Nevertheless, simple as it may appear at initial spectac le, this description is not lacking difficulties. A study indicates that a number of the difficulties that accounts of that kind are encountered (Marcus et al., 1990). Experiential data of initial sentence structures divulge that children experience a developmental phase as soon as they appear to over generalize a design of standard morphology, creating improper past tense patterns likes â€Å"comed† or â€Å"goed† and improper plural patterns like â€Å"mouse’s† or â€Å"tooth’s†. When verbs are more confusing, children tend to give out the regularized â€Å"goed† following the usage of the proper forms of sentence structure, or improper plural such as â€Å"mouse’s† and acquiring the proper plural as mice. They as well pass a step that they widen asymmetrical past tense forms to standard verbs, giving pairs like â€Å"bring – brang† and â€Å"trick – truck.† Empirical data of impulsive chil d English along with experimental outcome focuses to the fact that kids are producers of structures. After getting the inflections, which mark tenses, children naturally take asymmetrical verbs like bring, or go and take them as if the verbs belong to a regu...

On National Prejudices, by Oliver Goldsmith - Classic Essays

Irish poet, essayist, and dramatist Oliver Goldsmith is best known for the comic play She Stoops to Conquer, the long poem The Deserted Village, and the novel The Vicar of Wakefield. In his essay On National Prejudices (first published in the British Magazine in August 1760), Goldsmith argues that it is possible to love  ones own country without hating the natives of other countries. Compare Goldsmiths thoughts on patriotism with Max Eastmans extended definition in What Is Patriotism? and with Alexis de Tocquevilles discussion of patriotism in Democracy in America (1835). On National Prejudices by Oliver Goldsmith As I am one of that sauntering tribe of mortals, who spend the greatest part of their time in taverns, coffee houses, and other places of public resort, I have thereby an opportunity of observing an infinite variety of characters, which, to a person of a contemplative turn, is a much higher entertainment than a view of all the curiosities of art or nature. In one of these, my late rambles, I accidentally fell into the company of half a dozen gentlemen, who were engaged in a warm dispute about some political affair; the decision of which, as they were equally divided in their sentiments, they thought proper to refer to me, which naturally drew me in for a share of the conversation. Amongst a multiplicity of other topics, we took occasion to talk of the different characters of the several nations of Europe; when one of the gentlemen, cocking his hat, and assuming such an air of importance as if he had possessed all the merit of the English nation in his own person, declared that the Dutch were a parcel of avaricious wretches; the French a set of flattering sycophants; that the Germans were drunken sots, and beastly gluttons; and the Spaniards proud, haughty, and surly tyrants; but that in bravery, generosity, clemency, and in every other virtue, the English excelled all the world. This very learned and judicious remark was received with a general smile of approbation by all the company--all, I mean, but your humble servant; who, endeavoring to keep my gravity as well as I could, I reclined my head upon my arm, continued for some time  in a posture of affected thoughtfulness, as if I had been musing on something else, and did not seem to attend to the subject of conversation; hoping by these means to avoid the disagreeable necessity of explaining myself, and thereby depriving the gentlemen of his imaginary happiness. But my pseudo-patriot had no mind to let me escape so easily. Not satisfied that his opinion should pass without contradiction, he was determined to have it ratified by the suffrage of every one in the company; for which purpose addressing himself to me with an air of inexpressible confidence, he asked me if I was not in the same way of thinking. As I am never forward in giving my opinion, especially when I have reason to believe that it will not be agreeable; so, when I am obliged to give it, I always hold it for a maxim to speak my real sentiments. I therefore told him that, for my own part, I should not have ventured to talk in such a peremptory strain, unless I had made the tour of Europe, and examined the manners of these several nations with great care and accuracy: that, perhaps, a more impartial judge would not scruple to affirm that the Dutch were more frugal and industrious, the French more temperate and polite, the Germans more hardy and patient of labour and fatigue, and the Spaniards more staid and sedate, than the English; who, though undoubtedly brave and generous, were at the same time rash, headstrong, and impetuous; too apt to be elated with prosperity, and to despond in adversity. I could easily perceive that all of the company began to regard me with a jealous eye before I had finished my answer, which I had no sooner done, than the patriotic gentleman observed, with a contemptuous sneer, that he was greatly surprised how some people could have the conscience to live in a country which they did not love, and to enjoy the protection of a government, to which in their hearts they were inveterate enemies. Finding that by this modest declaration of my sentiments, I had forfeited the good opinion of my companions, and given them occasion to call my political principles in question, and well knowing that it was in vain to argue with men who were so very full of themselves, I threw down my reckoning and retired to my own lodgings, reflecting on the absurd and ridiculous nature of national prejudice and prepossession. Philosophers of Antiquity Among all the famous sayings of antiquity, there is none that does greater honour to the author, or affords greater pleasure to the reader (at least if he be a person of a generous and benevolent heart) than that of the philosopher, who, being asked what countryman he was, replied that he was a citizen of the world. How few there are to be found in modern times who can say the same, or whose conduct is consistent with such a profession! We are now become so much Englishmen, Frenchmen, Dutchmen, Spaniards, or Germans, that we are no longer citizens of the world; so much the natives of one particular spot, or members of one petty society, that we no longer consider ourselves as the general inhabitants of the globe, or members of that grand society which comprehends the whole human kind. Did these prejudices prevail only among the meanest and lowest of the people, perhaps they might be excused, as they have few, if any, opportunities of correcting them by reading, traveling, or conversing with foreigners; but the misfortune is, that they infect the minds, and influence the conduct even of our gentlemen; of those, I mean, who have every title to this appellation but an exemption from prejudice, which, however, in my opinion, ought to be regarded as the characteristical mark of a gentleman: for let a mans birth be ever so high, his station ever so exalted, or his fortune ever so large, yet if he is not free from national and other prejudices, I should make bold to tell him, that he had a low and vulgar mind, and had no just claim to the character of a gentleman. And in fact, you will always find that those are most apt to boast of national merit, who have little or no merit of their own to depend on, than which, to be sure, nothing is more natural: the slender vine twi sts around the sturdy oak for no other reason in the world but because it has not  strength  sufficient to support itself. Should it be alleged in  defense  of national prejudice, that it is the natural and necessary growth of love to our country, and that therefore the former cannot be destroyed without hurting the latter, I answer, that this is a gross  fallacy  and delusion. That it is the growth of love to our country, I will allow; but that it is the natural and necessary growth of it, I absolutely deny. Superstition and enthusiasm too are the growth of religion; but  who ever  took it in his head to affirm that they are the necessary growth of this noble principle? They are, if you will, the bastard sprouts of this heavenly plant; but not its natural and genuine branches, and may safely enough be lopped off, without doing any harm to the parent stock; nay, perhaps, till once they are lopped off, this goodly tree can never flourish in perfect health and vigour. Citizen of the World Is it not very possible that I may love my own country, without hating the natives of other countries? that I may exert the most heroic bravery, the most undaunted resolution, in defending its laws and liberty, without despising all the rest of the world as cowards and poltroons? Most certainly it is: and if it were not--But why need I suppose what is absolutely impossible?--but if it were not, I must own, I should prefer the title of the ancient philosopher, namely, a citizen of the world, to that of an Englishman, a Frenchman, a European, or to any other appellation whatever. Did these prejudices prevail only among the meanest and lowest of the people, perhaps they might be excused, as they have few, if any, opportunities of correcting them by reading, traveling, or conversing with foreigners; but the misfortune is, that they infect the minds, and influence the conduct even of our gentlemen; of those, I mean, who have every title to this appellation but an exemption from prejudice, which, however, in my opinion, ought to be regarded as the characteristical mark of a gentleman: for let a mans birth be ever so high, his station ever so exalted, or his fortune ever so large, yet if he is not free from national and other prejudices, I should make bold to tell him, that he had a low and vulgar mind, and had no just claim to the character of a gentleman. And in fact, you will always find that those are most apt to boast of national merit, who have little or no merit of their own to depend on, than which, to be sure, nothing is more natural: the slender vine twi sts around the sturdy oak for no other reason in the world but because it has not strength sufficient to support itself. Should it be alleged in defense of national prejudice, that it is the natural and necessary growth of love to our country, and that therefore the former cannot be destroyed without hurting the latter, I answer, that this is a gross fallacy and delusion. That it is the growth of love to our country, I will allow; but that it is the natural and necessary growth of it, I absolutely deny. Superstition and enthusiasm too are the growth of religion; but who ever took it in his head to affirm that they are the necessary growth of this noble principle? They are, if you will, the bastard sprouts of this heavenly plant; but not its natural and genuine branches, and may safely enough be lopped off, without doing any harm to the parent stock; nay, perhaps, till once they are lopped off, this goodly tree can never flourish in perfect health and vigour. Is it not very possible that I may love my own country, without hating the natives of other countries? that I may exert the most heroic bravery, the most undaunted resolution, in defending its laws and liberty, without despising all the rest of the world as cowards and poltroons? Most certainly it is: and if it were not—But why need I suppose what is absolutely impossible?—but if it were not, I must own, I should prefer the title of the ancient philosopher, namely, a citizen of the world, to that of an Englishman, a Frenchman, a European, or to any other appellation whatever.

Homosexuality Nature or Nurture - 811 Words

The aspect of human development across one’s lifespan has always been one of the most fascinating fields related to psychology and human sexuality. Among the controversial topics that are related with development across the human lifespan is the theory of â€Å"Nature versus Nurture†. It is an unsolved debate that has been around for centuries. It covers a broad spectrum of topics from intelligence to emotions, or in this case homosexuality. Although homosexuality is often thought of as a trait that is â€Å"genetically determined†, many others disagree and argue that it is rather a learned behavior (Lathe, pg. 20) Is it nature or nurture that causes this so-called â€Å"abnormality†? Or does it depend on what we define as being â€Å"normal†? To better answer the questions that continue to infect humanity about sexual orientation, it is important to first understand what the theory of nature and nurture is and how it applies to homosexuality. Nature and nurture refers to the relationship between the development of genetic and environmental factors. (Lynch, pg.48) Nature relates to the â€Å"innate abilities arising from genes† whereas nurture refers to the â€Å"acquired abilities [that are] learned via interaction with the environment† (Lynch, pg. 48) Psychologists on the environmental side are called empiricists who believe that human development is fully influenced by a person’s environment. (Lynch, pg. 49) On the opposite end are the nativists, who believe that a â€Å"person’s development is basedShow MoreRelatedHomosexuality: Nature or Nurture1209 Words   |  5 Pagestopic in present years. In Ryan D. Johnson’s online research article, Homosexuality: Nature or Nurture, an explanation of homosexuality is broken down so the world has a better understanding of homosexuals. As referred to in the title, the origin of homosexuality has been debated to be because of nature or nurture. Basically, are people gay because it’s their personal choice or is it just who they are? The idea behind nurture is that the way one was raised can eventually affect a child’s sexualRead More Homosexuality, Nature or Nurture? Essay1911 Words   |  8 PagesHomosexuality, Nature or Nurture? Homosexuality has become a large issue in our lives today. Gay Rights activists have been making their voices heard; this has attracted the attention of the population making them take notice of their cause. The church has not been able to get away from the powerful political and social pressure of homosexuality. Some churches have accepted homosexuality but many still do not accept homosexuals, saying it is unnatural and not what godRead MoreHomosexuality - Nature or Nurture Essay2535 Words   |  11 PagesHomosexuality Nature or Nurture Have you ever wondered what creates a persons sexual preference? Is it possible that their social influences and environment can lead them to certain sexual practices and same sex relationships or could it be that some people have a genetic makeup that makes it completely natural to be attracted to members of the same sex? These questions lead us to the long-lived debate of nature or nurture. Some scientists believe that people behave as they do accordingRead MoreNature vs. Nurture: Homosexuality2002 Words   |  9 Pagescause of sexuality. The whole subject is hidden in darkness’; this is a quote by Charles Darwin which illustrates the fact that your sexual orientation is unknown- this suggests that homosexuality is evolved through the upbringing and personal experiences. Many Social Theorists agree with this and they argue that Nurture is the main factor when considering the reasons behind human sexuality. They also suspect that upbringing and parental and family dy namics has a direct effect on a child s sexualityRead MoreEssay on Homosexuality as Nature or Nurture1936 Words   |  8 PagesHomosexuality as Nature or Nurture Human sexuality has been one of societys most interesting, controversial, debated, and misunderstood topics. It has been the topic of numerous books, essays, documentaries, websites, and television magazine segments. More specifically, homosexuality is probably the most misunderstood aspect of human sexuality. This is mainly due to lack of education, exposure, or just a general close mindedness. Homosexual tendencies are genetically caused, but actingRead MoreHomosexuality: Nature vs. Nurture Essay1208 Words   |  5 Pagesthat people hear about daily in the news, media, and daily lives of others, especially when it comes to the field of psychology and the nature versus nurture debate. For being as commonly debated and discussed as it is, there are many questions that come along with it: what is sexual orientation, how do people know their sexual orientation, what causes homosexuality, is it normal, is it possible to change, and can wanting LGBT, lesbian, gay, bisexual, and tra nsgender, youth to change lead to suicideRead MoreEssay about Homosexuality: Nature Versus Nurture2099 Words   |  9 PagesHOMOSEXUALITY: NATURE VERSUS NURTURE Nature; all things belong to Mother Nature; the trees, the flowers, insects, the great waters, animals, and even the human race; all following the laws of nature that we are instinctively born with. However somewhere along the line something or someone defies those laws and go against what nature intended. Whether or not this rebellion is fostered by nurture, or if there is an exception to the laws that Mother Nature has set forth is a question that psychologistRead MoreEssay about Homosexuality: Nature or Nurture?1275 Words   |  6 Pages Homosexuality is one of the most hot button issues in America today. Everyone has an opinion, some based on religious views others based on other external factors. People are afraid to talk about it because it’s something we don’t actually fully comprehend. This is because it scares people to admit they don’t know something. We need to find out if being a homosexual is something we are born with, or is it something we learn over time. Review of the Research There have been many research studiesRead MoreHomosexuality : Nature And Nature871 Words   |  4 PagesHomosexuality: Nature or nurture By: Clifnie francois Advance Placement Psychology Mr. Cuetara June 4 2015 Abstract The nature and nature of homosexuality is heavily debated. Some people believe that homosexuality is biologically determined and others believe it’s base on ones environment. This topic can be argue to be base on both nature and nurture. Studies conducted in the past decades support both the biological and environmentalRead MoreDifferences Between Homosexuality and Homosexual Behavior Essay921 Words   |  4 PagesHomosexuality (the tendency to be more sexually attracted to the same sex) is often confused with homosexual behavior (acting on homosexuality by engaging in homosexual acts), but the two are distinctly different. Even though homosexual behavior, especially in more recent years, has become an acceptable standard in our society it is a voluntary act and a sin, but the church has the ongoing responsibility and God-given call to love our neighbors, regardless of their sin because we too are all sinners

The Theoretical Success Of Decolonization - 783 Words

The twenty-first century marked a fundamental change in world politics. The new era of politics reflected the decreased importance of a imperial European theatre and its hierarchical society. It was during this period that the notion of imperialism became associated with opprobrium. The formation of the UN and their charter on self-determination and human rights indicated an incompatibility with European imperialism. The bipolar system of international society determined that decolonization was the best key to ensure the UN new charters and to maintain global sustainability. The decolonization process of European empires attempted to transform the international society by integrating the European and Non-European world but failed in retrospect due to the Cold War politics. Therefore it will be the purpose of this essay to discuss and analyze the theoretical success of decolonization and how decolonization failed to integrate European and Non-European worlds into international society due to bipolarity and Cold War behaviour. Following the conclusion of the Second World War, the new world establishment created the United Nations to be a political body where political, military and economic issues can be debated and discussed openly and as a international unit. This new establishment determined that the international society of European anarchic society and its imperial hierarchical society was not compatible with the UN’s mission. Following the Fourteen Points of WoodrowShow MoreRelatedSummary of Industrial Convergence, Globalization, and the Persistence of the North-South Divide by Arrighi, G,. Silver, J, B,. and Brewer, D, B,. (2003)1418 Words   |  6 Pagesillusio and the long-term future of the Northern-dominated hierarchy of wealth. The paper is separated into four subsections. In the first subsection titled World Income Inequality, Development and â€Å"Globalization†, the authors examine the theoretical framework of the paper. Firstly, the authors discuss income inequality between countries and highlight that debates on world income inequality do not completely address the persistence or non-persistence of the North-South divide issue. Thus,Read MoreThe British Of The Colonial Expansion And Governance5369 Words   |  22 Pageslegal institutions was an integral part of the colonial expansion and governance. POGG, therefore, was undoubtedly a creature designed by the British to exercise direct and indirect imperial control over its overseas territories (Yusuf, 2014). The success of this approach to expanding and maintaining an empire is evidenced by the fact that by it was the largest empire in world history. It eventually included large geographic area of Africa, Asia, North America and the C aribbean with its reach in globalRead More Struggle Between Hindu and Secular Nationalisms in India Essay examples4524 Words   |  19 Pages Struggle Between Hindu and Secular Nationalisms in India India holds a prominent place in the history of imperialism and decolonization, making recent events in this country of nearly one billion especially important to the current day citizen. India also faces problems associated with accommodating religion and diversity within a large federal republic, making their experience important for Americans concerned with these issues. India faces growing action of governing which invites the use ofRead MoreThreats of Terror Essay5144 Words   |  21 Pagesin Algeria, Chechnya, Sri-Lanka, Russia, USA, Columbia, Afghanistan, Spain, Indonesia, India, Iraq or Israel, has been provoked by local problems and tensions – poverty, civil war and/or continuous traumas of the decolonization processes. Therefore, is not really terror since the latter requires a demonic perpetrator and an innocent victim. Postmodernists not only view these forces as irrelevant to enlightened, advanced developed nations whichRead MoreTransnational Actors and International Organizations in Global Politics11246 Words   |  45 Pagespressure groups, it is sometimes taken for granted that governments are dominant (see for example Hurrell and Kingsbury 1992, or even Porter and Brown 1991: 35). The only way such bias towards the real world can be understood is in terms of the theoretical bias of orthodox analysis. This chapter will first consider how assumptions made about ‘states’ inhibit analysis of transnational actors and international organizations. Then the nature of the different types of actors will be outlined. FinallyRead MoreSocial Power of the News Media12127 Words   |  49 Pagesto focus this discussion better, I limit it to the news media, and in particular to the press, thus ignoring the undoubtedly pivotal role of television and other media genres in mass communication.2 10 Political Communication in Action The theoretical framework for this inquiry is articulated within the multidisciplinary field of discourse analysis, a domain of study in the humanities and social sciences that systematically examines the structures and functions of text and talk in their socialRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagestwentieth century as a coherent unit for teaching, as well as for written narrative and analysis. Though they do not exhaust the crucial strands of historical development that tie the century together—one could add, for example, nationalism and decolonization—they cover in depth the defining phenomena of that epoch, which, as the essays demonstrate, very often connect in important ways with these and other major developments. The opening essays of this collection underscore the importance of includingRead MoreRastafarian79520 Words   |  319 Pagesaround the world. Rastas could tell that social unrest in Jamaica was going to lead to a movement away from colonial rule and, having heard Marcus Garvey speak of the importance of Africa to black people in the New World, found in his remarkable success as a leader of thousands in the United States quite an amazing thing. Those who would presage the arrival of Rastafarianism also witnessed and read about the dramatic struggle of Emperor Haile Selassie to remove the Italians from his homeland of

Essay about Satisfying the Community While Remaining True...

Every job in a community is designed to serve the community as a whole. With people like bank tellers who make deposits and withdraw money for customers, doctors and surgeons who work to cure patients, and teachers who make a living by aiding their students in education, it is easy to see how these citizens are of service to their community. But how do these men and women who faithfully assist and provide for their community retain their individuality? How are these people able to satisfy their interest while also satisfying the interests of the community? Take Ruston High School for example. At Ruston High School (RHS), students are encouraged to be actively involved members of the RHS student body. In the meantime, teachers inspire†¦show more content†¦Though it was hard for Jesus to give his life (Matthew 26:39), Jesus knew he had to sacrifice himself for the sake of the world. Jesus was able to fill that place because his ultimate goal (to save us from our sins) lined up with that of his father, which in turn saved the world. In John Steinbeck’s The Grapes of Wrath, the â€Å"Weedpatch† government camp was a very structured community. In the weedpatch, there was a â€Å"camp committee† that led the residents of the camp – they were essentially the camp’s government, or backbone (286). To contribute to the camp, weedpatch natives were asked to perform common chores like â€Å"carrying the garbage† or â€Å"keeping the camp clean† (287). However, citizens of the camp had to provide for their families as well. They were able to do that by â€Å"†¦workin’ an’ gettin’ [their] pay†¦Ã¢â‚¬  (291). The main goal of the weedpatch government camp was to allow camp civilians to have a safe and clean home while getting back on their feet. Therefore, when these residents found jobs and were able to provide for their families, the goals of the individual and the community were align ed. Jesus Christ and residents of the weedpatch government camp represent one’s contribution to society by one’s goals lining up with those of society. The individual can remain true to himself while still contributing to his community by staying firm in his morals and not being willing to sacrifice them. This idea is especially true in today’s time.Show MoreRelatedExploring The Self Interest Motive1487 Words   |  6 PagesIn this paper we explore the self-interest motive. Speculation concerning this motive has long been at the heart of several fields of study. The question before management scientists, as well as before all of those interested in the causes of human behavior, can be framed as follows: When self-interest is stripped away, is there any remaining basis for human motivation? While this debate has gone on for decades, scholars seem close to an answer, albeit perhaps a conditional one. That answer appearsRead MoreBiography Of Theodore Roosevelt And The Radiology Department At Good Samaritan Hospital919 Words   |  4 Pagesthe true meaning of altruism and empathy, necessary skills needed to make a great physician. Living in poverty can have major consequences on one’s health. I witness this in my own health and those surrounding me. To survive these harsh conditions, as a community we had to stick together, we had to care for one another. We shared everything with our neighbors, from clean drinking water, food supplies, to natural herb treatment and medicine. From observing the change in lives in the community whenRead MoreHow Leadership Is Important For The Success Of A Organization1734 Words   |  7 Pagesbelieve that the leaders are, nurtured, while others believe that the leaders are born, depending on their different perspectives. Many theories have arisen, trying to exp lain the concept of leadership, according to different theorists. However, these philosophers have not come to an agreement, and debates about leadership have continued over a long time. In the today’s world, people have really assumed the position of the leadership. The leaders are now self-interested rather than leading the employeesRead MoreEssay on Reaching for a Dream in Literature1381 Words   |  6 Pagesâ€Å"The Achievement of Desire† by Richard Rodriguez, â€Å"A Raisin in the Sun† by Lorraine Hansberry and â€Å"Fences† by August Wilson, its characters fight for their dreams regardless obstacles in their life. Nevertheless, they expose their sense of self-absorbance while seeking their dreams. Dreaming and aspiration are human senses, but when one considers his or her dream more important than the others, dreaming becomes another aspect of selfishness. In general, to fulfill a dream requires aggressive dedicationRead MoreHow Bisexuality Is An Overgrowth Of Sexual Fluidity3820 Words   |  16 Pagesconcerning this article should be addressed to Lauren Lago, Department of Psychology, University of Central Oklahoma, 100 N. University Drive, Edmond, OK 73034. Email:llago@uco.edu Abstract This essay discusses the concept that bisexuality is a true lifestyle and not merely a phase of exploration that one passes through. The focus is on the decades-long psychological debate of nature versus nurture. As a result, the young child will focus both its physical and emotional needs upon the caregiverRead MoreEthics Codes For Social Work Essay2215 Words   |  9 Pagessocial worker has changed. Gone are the days of simple charity and assistance for the poor. Now, social work has evolved into a vast profession that stretches its boundaries to many different entities. Schools, hospitals, mental health centers and community agencies are a few places where social workers are needed. Due to the growth and need for social workers, national organizations dedicated to the ethical practices of social workers developed codes of ethics which serves as a guide to the ethicalRead MoreTeds Talk; How to Live to be 1001808 Words   |  8 Pagesâ€Å"The other ninety percent is dictated by our lifestyle.†(1) Right now there are four of these ‘Blue Zones†(1), which are areas around the world where people, who live this type of lifestyle, and live to the maximum of life has to offer, and a satisfying one at that. Now, if you asked a hundred people, what the secret to longevity was, you would most likely get a hundred different answers. Some think running five miles a day or having sex every day, or you should only eat vegetables, or a highRead MoreA Biblical Concept Of Wealth Essay1974 Words   |  8 Pagesâ€Å"In the Christian community today, there [is] more blindness, rationalization, and unclear thinking about money than anything else.† Money and possessions are an intriguing topic that happen to be the most discussed topic in the Bible, mentioned over twenty-three hundred times, and is an issue of life that is prevalent today as it has been over the past six-thousand years of mankind. Through this paper, I hope to establish a biblical concept of wealth, specifically regarding the areas of spendingRead MoreLafarge S.a2908 Words   |  12 Pagesmeans interacting with different cultures and dealing with challenges peculiar to these cultures. Different initiatives bordering on corporate social responsibility have to be established to ensure a good rapport between the firm and their host communities including all stakeholders. The aim is to ensure business continuity and to constantly provide value thereby keeping them ahead of the competition. VALUES Values represent basic convictions that â€Å" a specific mode of conduct or end-state of existenceRead MoreStop2731 Words   |  11 Pagescompetitors. However, retail competition at the local level is more complex. Depending upon the economic base of the regional economy, it is possible for an area’s population and disposable income to grow even while the country’s is slowing. For example, Phoenix and Las Vegas are like many Sunbelt communities where a vibrant local economy, combined with attractiveness to retirees and second-home owners, results in a growing sales potential for many retailers. A retailer could grow in such a venue without having

Recordkeeping System Free Essays

CHAPTER I THE PROBLEM This chapter of the study presents the problems ascertained from the researchers’ gathered data, the objectives, the scope, delimitations and limitations, and the significance of the study. Introduction Record keeping system is a systematic procedure by which the records of an office/organization are created, captured, maintained and disposed of. This system also ensures the record’s preservation for evidential purposes, accurate and efficient updating, timely availability, and control of access to them only by authorized personnel. We will write a custom essay sample on Recordkeeping System or any similar topic only for you Order Now A record keeping system has four components namely the records, people, processes and tools. Records are the information resources which can be presented in any format and are the ones needed to document office or organizational activities. On the other hand, people represent the authorized personnel and record contacts who oversee the records management program. Processes are the procedures on how to manage records throughout their life cycle. And tools comprise the computer or software programs, shelving and file cabinets, folders, etc. , all of which keep the records organized. There are basically two procedures on how to manage records. One is manually and the other is through the use of computers and/or software programs. In manual record keeping a pen and paper could work adequately. Inexpensive and pre-formatted record books which are available at most office supply can also do the manual record keeping. While others may imply that manual record keeping are accurate for as long as manual records can be understood or explained if questioned, many others don’t seem to be convinced for several reasons. One, processing of data is slow in manual record keeping because one has to browse over the shelves and filing cabinets all day to search for a single file. Two, retrieving of records sometimes seem impossible because there are no back-up files. So once a record is lost it ends there. These are but few of the problems encountered using the manual record keeping system, both of which contributed to the rise of computerized record keeping. Computerized record keeping works on the same principles as a manual system. The only difference is that the computer automates the process so it is faster and more accurate, thus providing the user with records that are trustworthy. According to researches, trustworthy records are reliable, authentic, complete and unaltered, and usable. But to ensure that the records are trustworthy, the system must preserve the information within the records (content), the circumstances under which the records were created or received (context), and the relationship between the parts of the record (structure). All of which can be acquired preferably when using a computerized record keeping system. Having gathered all those concepts aforementioned above about record keeping, the researchers came up with the idea of proposing a computerized record keeping system for the benefit of the NSTP office since they are currently managing students’ records manually. National Service Training Program or NSTP is a program aimed at enhancing civic consciousness and defense preparedness in the youth by developing the ethics of service and patriotism while undergoing training in any of its three program components namely Reserve Officers Training Corps (ROTC), Literacy Training Service and Civic Welfare Training Service (CWTS). NSTP office is among the twenty offices in Kolehiyo ng Lungsod ng Lipa. It is currently headed by Dr. Armando Mendoza who is also the head of the PE Department. Yet the said office offers the two program components, the ROTC and CWTS respectively. And since all the freshmen in the college are required to take up NSTP as one of their subjects, it can be assumed that the said office handles a lot of student records, hundreds or even thousands depending upon the number of enrollees every academic year. Considering the number of records that the office handles or manages, a need to abide to the different changes such as having a computerized system is highly advisable. More so, having a computerized record keeping system will help the office or its head Dr. Mendoza itself to make trustworthy records and keep track of them and to avoid lost of students records. Statement of the Problem This states the problems ascertained from the researchers’ gathered data. 1. NSTP Office which offers two program components namely ROTC and CWTS manage students’ records using a manual record keeping system. 2. As a result of utilizing a manual record keeping in the NSTP Office, timely availability of files is often unattainable. 3. Employing a manual record keeping system in the NSTP Office cuts down the life cycle of the files because there are no back up copies, so there is basically no solution once a file is accidentally lost. Objectives of the Study This asserts the objectives that correspond to the ascertained problems. 1. The researchers aspire to develop a computerized record keeping system which will automate the process so it is faster and more accurate, providing the NSTP Office records that are trustworthy. 2. Moreover, the researchers also intend to assist the NSTP Office to attain the timely availability of files via the database incorporated in their proposed automated record keeping system. 3. Furthermore, the researchers aim to lengthen the life span of the files managed by the NSTP Office via a system which enables the user to create back up copies for his files. Scope, Delimitations and Limitations of the Study This part presents the coverage, exclusions, restrictions, limits and boundaries of the study. The system proposed by the researchers will focus mainly on the record keeping system of the NSTP office. The researchers intend to mitigate the possible solutions to the problems presented herein by means of developing a system that will assist the NSTP Head in matters that involves students’ records and its maintenance, user-convenience and retrieval. They will rely only on the gathered data and from there will start on reaching their objectives. The proposed system or program comprises a database system which will facilitate in an organized and efficient compilation of students’ records. In addition, the study will also cover the merging of the record keeping system of the ROTC and CWTS Office. However, the proposed system will provide separate modules for ROTC and for CWTS. Different security pin will be assigned for the two modules so that only the ROTC head can access their office’s records and only the CWTS Head can access their office’s records and vice versa. In spite of this, the NSTP Head will have access on both modules. Accordingly, time consumed in compiling, searching and transferring of records will be trimmed down. On the contrary, the study pays no attention to the grading system utilized by the ROTC and the CWTS Office. Thus, the researchers’ proposed system are not liable for the means of evaluation of the students’ grades done inside the office other than the inputting of final grades and the maintenance of students’ records. Furthermore, the study concentrates merely on automating the record keeping system of the NSTP Office which comprises the management of students’ records of all the freshmen who are taking up NSTP as one of their subjects as well as maintaining, and securing them via the proposed system. Significance of the Study This part affirms the importance of the study. The findings of this study are hoped to be beneficial to the following: The NSTP Office. The findings of this study are a concrete appraisal of the implementation of computer programs in their record keeping system. Likewise, the findings of this study could provide them useful and possible solutions to the problems presented herein; The institution. This study can be used as a guide in measuring how well students learned from their classes more specifically on research and application of other theories learned from various related subjects; and The researchers. This study will serve as a guide and reference material that can be used for future research work. The presentation of information provided in this study can be a basis for research students who will be doing research for the first time. How to cite Recordkeeping System, Essay examples

The Critical Issues of Malaysian Education System free essay sample

The main legislation governing education is the Education Act of 1996. Before the introduction of the matriculation system, students aiming to enter public universities are required to finish an additional 18 months of secondary schooling in Form Six and sit the Malaysian Higher School Certificate (Sijil Tinggi Persekolahan Malaysia, STPM); equivalent to the British Advanced or A levels. Since the introduction of the matriculation program as an alternative to STPM in 1999, students who completed the 12-month program in matriculation colleges (Kolej Matrikulasi in Malay) can enroll in local universities.However, in the matriculation system, only 10% of the places are open to Non-Bumiputra(Chinese Indian) students. Excellence in these examinations does not guarantee a place in a public university. Most of the selection criteria are not publicized or vague as no strictly enforced defined guidelines exist. This situation had created many disputes between the government and the parents of Non-Bumiputra students. Although the government announced a reductio n of reliance of racial quotas in 2002, things hasn’t been changed much. The classification of tertiary education in Malaysia is organized upon the Malaysian Qualifications Framework (MQF) which seeks to set up a unified system of post secondary qualifications offered on a national basis both in the vocational as well as higher educational sectors. In 2004, the government formed the Ministry of Higher Education to oversee tertiary education in Malaysia. The ministry is headed by Mustapa Mohamed at that time. There are a number of public universities established in Malaysia. The academic independence of public universities faculty has been questioned.Critics like Bakri Musa cite examples such as a scientist who was reprimanded by Deputy Prime Minister Najib Razak for publishing studies on air pollution, and a professor of mathematics at Universiti Kebangsaan Malaysia who was reproved for criticising the government policy of teaching mathematics and science in English at the primary and secondary levels. [13] Students also have the option of enrolling in pr ivate tertiary institutions after secondary studies. Private universities are also gaining a reputation for international quality education and students from all over the world attend these universities.Many of these institutions offer courses in cooperation with a foreign institute or university, especially in the United States, the United Kingdom and Australia, allowing students to spend a portion of their course duration abroad as well as getting overseas qualifications. One such example is SEGi University College which partnered with University of Abertay Dundee. [14] Many private colleges offer program whereby the student does part of his degree course here and part of it in the other institution, this method is named twinning.The nature of these programs is somewhat diverse and ranges from the full twinning program where all credits and transcripts are transferable and admission is automatic to programs where the local institution offers an associate degree which is accepted at the discretion of the partnering university. In the latter case, acceptance of transcripts and credits is at the discretion of the partner. Some of them are branch campuses of these foreign institutions. In addition, four reputable international universities have set up their branch campuses in Malaysia since 1998.A branch campus can be seen as an ‘offshore campus’ of the foreign university, which offers the same courses and awards as the main campus. Both local and international students can acquire these identical foreign qualifications in Malaysia at a lower fee. The foreign university branch campuses in Malaysia are: * Monash University Malaysia Campus * Curtin University of Technology Sarawak Campus * Swinburne University of Technology Sarawak Campus * University of Nottingham Malaysia Campus. The net outflow of academics from Malaysia led to a brain gain scheme by then (1995) Prime Minister Datuk Seri Dr Mahathir Mohamed.The scheme set a target of attracting 5,000 talents annually. In 2004, Science, Technology and Innovation Minister, Datuk Dr Jamaluddin Jarjis in a parliamentary reply stated that the scheme attracted 94 scientists (24 Malaysians) in pharmacolo gy, medicine, semi-conductor technology and engineering from abroad between 1995 and 2000. At the time of his reply, only one was remaining in Malaysia. Postgraduate programmes Postgraduate degrees such as the Master of Business Administration (MBA) and the Doctor of Business Administration (DBA) are becoming popular and are offered by both the public universities and the private colleges.All public and most private universities in Malaysia offer Master of Science degrees either through coursework or research and Doctor of Philosophy degrees through research. Vocational programmes and polytechnics schools Besides the university degrees, students also have the option of continuing their education in professional courses such as the courses offered by the ICSA (Institute of Chartered Secretaries and Administrators) etc. Polytechnics in Malaysia provide courses for diploma level (3 years) and certificate level (2 years). Education policyEducation in Malaysia is monitored by the federal government Ministry of Education. [17] In July 2006, Higher Education Deputy Minister Datu k Ong Tee Keat stated that a review of the controversial Universities and University Colleges Act (UUCA) will be held among Malaysian MPs. The ruling political alliance is composed of ethnically based parties and one of the concessions allowed by the controlling Malay party is to allow the Chinese and Indian parties to start colleges. National Education Blueprint In 2006, the National Education Blueprint 2006–10 was released.

NJHS free essay sample

Have you ever had to shift to a new town, or move into a new house? Did you wonder what it would be like? Would it be a pleasant place, would there be gracious people there, would it be easy or hard to move? Since we are now in eighth grade, we also will have to move to a new part of the school system. It might be problematical; it might be a nice, modern experience. We may acquire lots of homework, but I think that we’re ready to move on. The three reasons that prove I am ready to move on are, I’ve been accepted into NJHS, I’ve never been in deep trouble, I have high-quality grades, and I show responsibility through my job. The first reason that verifies that I am ready for high school is that I have been accepted into National Junior Honor Society. My whole middle school life my sensational report card has always had A’s across the board, or at least close to. Since I’ve accomplished that, I feel in my head I’ve set a high bar that I must succeed, and my teachers also know I can succeed. In 8th grade NJHS has also recognized my academic achievements by accepting me into their remarkable club. I also have phenomenal behavioral skills within the classroom and halls. Detention, suspension, and obviously expulsion have never emerged my way throughout middle school. Now I’ll admit it, I’m not totally perfect. Sometimes my mouth as a mind of its own and talks, but by my grades and effort students and teachers see, shows that eventually the paper or assignment ends up in the bin. Before verbalization, not always the case, but when teachers look at my spectacular report card and see all A’s, I must of shut off the chatterbox for a little bit. Some would say, â€Å" So what, the kid can get good grades, but how many signature does he have on his card?† From 7th grade only 1 signature the whole year. I think that proves that I like to have fun, but am reasonable about it. I also believe I’ve proven to my friends that I am a healthy individual. Choosing an invigorating propel over saccharine dew, a granola bar instead of a snickers are some of my healthy habits. Most of all I believe I have done this by staying active in sports and keeping myself physically fit. Although my body and mind have drastically changed, both have become much healthier and energetic. By losing 33 pounds in 6th grade, and beginning sapient life long eating habits. Finally I have proven to coaches that I may not be the best on the team, but I will try my absolute hardest to be the player they want me to be. Putting 100% every game and even practice shows them my work ethic, but more importantly working hard and trying to get better even when the coach isn’t looking. After school this year, I’ve also gone to the fitness center to become more durable and expeditious. I may not be the best, but I know and the coaches know that’s what I’m always striving for. Although NJHS is sometimes undoubtedly tough and I think, † Why am I in this,† I always tell myself, â€Å" You can do this, and you deserve this honor.† Having straight A’s, staying out of trouble, starting a healthy lifestyle, and lifting weights are some of the ways this honor particularly deserves for me. I hear some kids say they wish they weren’t in NJHS. Before this past week other kids have probably heard me say that, but NJHS is an honor, nor a job. I could quit any second, but I’ve worked to hard in middle school to throw all of that away.

Background Essay Sample - How to Find the Interesting Facts and Figures

Background Essay Sample - How to Find the Interesting Facts and FiguresWriting a background essay is one of the most important things you can do as a person interested in knowing about people who came before you. These are some of the things that can happen if you don't write a background essay sample. The easiest way to protect yourself from those kinds of things is to start writing a background essay today.In the past, most people did not spend much time on anything except studying, but the fact is that most of us have grown up in a culture that tells us that we should be studying and doing the boring study. However, a lot of students just want to know the interesting facts and figures about people from years ago and have learned that researching is a great way to find out these interesting facts.You can also find those interesting details by going through old newspapers and magazines and seeing what information is contained there. Of course, you will find that it is usually diffic ult to find these kinds of stories in books because most books do not contain these types of stories. These stories need to be found through research.It is not really difficult to find interesting stories, but there are other things that you can do besides research to find interesting details about someone. For example, if you think someone might have been involved in an historical event, you could talk to your family about the history of the event and other important people who might have been involved.You might even try searching for it on Google, Yahoo, and MSN. You can get a lot of interesting stories that can tell you about fascinating people who have made contributions to the world. There are even some websites that will let you read about anyone's entire life and there are many forums where you can find interesting stories that can tell you about interesting people.You might be able to find some of these stories in informative websites, and then you can write your own story a bout the person that you think is interesting. Of course, there are many other ways to discover interesting information as well.One of the best ways to find these stories is to look at the history books and magazines that you may have in your home. You can also get many free copies of the history books from the library or from the newspaper. All you have to do is make sure that you read the descriptions of the book carefully and that you know what the book is about.

5 Ways to Shake It Up Without Changing Careers

5 Ways to Shake It Up Without Changing Careers Feeling stifled? Desperate for a major change? Want to chase your dream to another continent, or to another career altogether? Feel any or all of those desires, but realize with a pang that you simply can’t just up and totally change your career? There are still ways you can get back in a groove and get excited about your job again without throwing the baby out with the bathwater.Try these five strategies first before decided on changing careers.1.  Start from withinIf things are really stale, you always have two options that aren’t the nuclear one. First, you can change your role within your own industry. Or, you can keep your job but change to another field. Try switching from corporate law to entertainment law. Or from serving and bartending to managing. Or from at-home nursing to ER nursing. These feel like big changes, but they don’t involve scrapping your entire career!2. Try your hand at consultingThis word covers quite a bit of ground. The nutshell of t his strategy is to figure out what you know because of your career so far and figure out who needs that knowledge and skill. Could you teach? Develop textbooks or manuals or training guides? Recruit? This keeps you squarely in your wheelhouse, where you’ve been successful, but doesn’t require you to learn a whole new set of skills.3.  Think about how your role could changeThere’s always the option of sticking with your current company, but changing jobs within it. Have a think about your colleagues- is there anything they do that you think would be more fulfilling to you? Ask questions. Chat with your boss about shifting your responsibilities and taking on new challenges. Figure out what you need to brush up on and prove- if only to yourself- that you can learn new things.4. Find joy in extracurricularsSo maybe you can’t change even your job in a significant way, for whatever reason. You can still do more, and different, things! Try volunteering, or tak e a guest bartending gig, or start a blog, or join forces with friends or colleagues to work for a foundation. Doing a bit of good in the world, or a bit of freelance work, can give you the breath of fresh air you need to put your work in better perspective.5. Keep honoring that little voiceMaybe you’ll follow these strategies and still can’t deny that overwhelming desire to chuck it all and do something totally different with your life. If that voice just won’t go away, no matter what else you do or how you tweak the margins, that might be the sign you need. Check in with yourself from time to time and see how you feel. You’ll know when it’s time to light the match.Five Easier Alternatives to Totally Changing Careers

buy custom The Devine Comedy essay

buy custom The Devine Comedy essay Devine Comedy is a descriptive poem of Dantes imaginary journey. On his journey, Dante realizes that he is on the wrong path. At the request of Beatrice, Virgil, a Roman Poet searches for Dante. After finding Dante on the eve of Good Friday (year 1300), he guides him through his pilgrimage to look for God. It is in this pilgrimage that Dante passes through Hell, Purgatory and Paradise. As Dante and Virgil enter the wide gate of Hell, they find wrong doers being punished for the wrongs they committed while on earth. In Hell, every sin is punished accordingly. These punishments are justified since sinners committed grave mistakes. Of importance to note is the fact that sinners are punished accordingly. From circle one to circle nine, the sinners include lustful, hoarders, wrathful, the violent, the fraudulent, traitors among others. The violent for instance are punished severely due to the graveness of violence. The violent against God are punished by rain of fire, a show of the weight of their sin. The violent against nature are punished in the River of Blood. This justifies the eye to eye and tooth to tooth say. If an individual sinned against nature, then he is punished by nature. The mode of punishment is therefore justified. As mentioned earlier, Dantes Hell is designed to suit sinners in accordance with their magnitude of sin. In the upper circles of his Hell, Dante has sinners whose sins included violence, wrath and lust among others. The upper and much more evil circle include those characters whose sin included lies, deceptions, treason among others. Though this design of heaven may seem backward, it is consistent with the Greek and Roman thought. They believe that violent offenders are not in same class as liars and those who commit treason. Dante depicts Hell as an inferno, a place where sinners are punished. This is the perception of many people about Hell. I also concur partially with Dantes design of Hell. While Dante designs his Hell to suit different categories of sinners, I believe that this is not right. Since all wrong doers are equal in the sight of God, all sinners are meant to be treated in the same manner in Hell. Dante could have designed a Hell that has all the sinners accorded one category and similar mode of punishment. The following world renown personalities are chosen for the circles; Osama bin Laden (planned attack on innocent American citizens), Moammar Gadhaffi (bad regime of governance in Libya), Alexis Flores (kidnapping and murder of five year old girl), Eduardo Ravelo (wanted for monetary laundering activities in USA), George W. Bush (led war against Iraqis), Yahgnesh Devani (arrested in UK for forgery in Kenya), Mother Jones (America most dangerous woman) and Strauss-Kahn (lustful IMF chief). I comfortably categorize myself in the circle of limbo because I can only get to hell because I wasnt baptized. Strauss-Kahn qualifies to be in Circle Two, the lustful. This follows his sexual assault of a hotel worker in New York. Greedy Moammar Gadhafi of Libya does not want to surrender power to the protesting Libyans. He therefore qualifies for Circle Three, the gluttonous. Yahgnesh Devani, a million dollar hoarder in Kenya qualifies for Circle Four (Hoarders). Circle Five (wrathful) has George Bush who believed in going to war with Saddam for retaliatory reasons. Circle Six (heretics) has Osama bin Laden who believes that killing Americans is a Holy War. Circle Seven (Violent) has Alexis Flores for murder and kidnap case. Circle Eight has Eduardo Ravelo who is wanted for fraudulent deals in USA. Finally, the last Circle (Nine) has Mother Jones, a woman perceived to be the most dangerous in USA. She links with non-citizens to rob her country. Buy custom The Devine Comedy essay

Jean Paul Sartre was a philosopher Essay Example | Topics and Well Written Essays - 3500 words

Jean Paul Sartre was a philosopher - Essay Example Nowhere is this more evident that in his one-act play, "Huis Clos." A dialogical exposition of the hellish nothingness which pervades three characters, "Huis Clos" does not simply emanate from within Sartrian existentialism but, may be defined as an enactment of it, with each of the characters therein personifying a particular aspect of this complex philosophical construct. Understanding "Huis Clos" and appreciating it as an enactment of, and metaphor for, Sartrian existentialism, necessitates identifying and defining Sartre's existentialist concerns and conceptualisations. Sartre' existentialist concerns and his perception of the human condition are, according to some critics, most concisely and precisely expressed in his Being versus Nothingness treatise.3 In L'Etre et le Nant, Sartre explicates his philosophical conceptualisation of human existence and the relation between man and himself, man and others and man and the environment within which he exists.4 Within the context of these relationships, man wavers between being and nothingness. Assuming that life has meaning, that the universe has some grand design, man is forever striving for meaning, convinced that he will attain being-hood once he has found meaning to his life. This quest is erroneously predicated on the belief that meaning, thus, being, is attained through others. Man believes his life acquires meaning, that he attains being-hood, from the positive perceptions and opinions that others may have of him. However, within Sartrian philosophy, this definition of being is nothing.5 Man's overwhelming predilection to define himself through the perception and opinion of others and his unwavering tendency to assume that he, accordingly, acquires being-hood, is inherently false. From the Sartrian existentialist perspective, it is false insofar as it assumes that life has meaning and creation has a noble purpose. Life, however, has no meaning and can only be defined as a void, as nothingness.6 Furthermore, the attempt to derive meaning, identity from the perception of others is a form of self-annihilation or a determined attempt to suppress the consciousness, or the authentic self. It is only when man accepts his authentic self, embraces nothingness, and realises that meaning emerges from within him, that he can acquire being-hood.7 Sartre's conceptualisation of being and nothingness is remarkably complex and if misunderstood, would seem self-negating. On the one hand, he claims that man lives in a void and that nothingness is the definitive feature of the human condition. He further maintains that the quest for being from without the self is futile.8 On the other hand, Sartre contends that the embrace of nothingness and the realisation of the void within which we live and which defines the human condition can lead to something. Not only that but he further asserts that once man realises that meaning cannot be imposed from without but, resides within the self, man can aspire towards being-hood. In this case, being is an outcome of the conscious realisation, and

Motivation Speech or Presentation Example | Topics and Well Written Essays - 500 words

Motivation - Speech or Presentation Example This is useful to the organization because it will manage to achieve its own objectives, satisfying its customers and the various stakeholders of an organization. Take for example a cashier serving customers in a retailing organization; a cashier who is well motivated will be (Higgins, 2012); On this basis, the advantages of motivating the employees of an organization will result to the production of high quality work (Karabenick and Urdan, 2010). It is always the role of a manager to motivate his own work force. There are a number of ways and methods of motivating the workforce of an organization. These methods include, It is important to denote that these activities fall under a motivational theory. There are a number of motivational theories developed by scholars of management and psychology. One such theory is the expectancy theory. This is a theory developed by Victor Vroom, and it gives a proposal that people will behave in a certain manner, because of a reward that is attached to the action under consideration (Higgins, 2012). For example, an employee in a manufacturing organization will decide work double shifts in case of shortages of work force, and in return, the employee will expect to get some compensation and praise from the management. Another theory is the equity theory developed by John Adams in 1963. This theory denotes that employees of an organization will be motivated if they are treated equally. For example, if employees of an organization perform the same job, i.e. they are both accountant, then the management should pay them an equal salary (Karabenick and Urdan, 2010). Failure for an organization to treat its employees equally could result to a de-motivated work force. Another theory is the hierarchy of needs theory by Abraham Maslow (Higgins, 2012). This theory denotes that the employees of an organization have several needs, and they are hierarchical in

Achievements of the EU

Achievements of the EU Mao Julin Hay Jean Leang Pisey Kim Chansreynich Hao Kanhamonisopea Bun Kimsour European Union (EU) is a union formed by mainly European countries, which is established in term of economy and politics. Its origin is European Community that formally created in November 1, 1993 which involves with 6 members-Belgium, Germany, France, Italy, Luxembourg and Netherland. Nowadays, there are 28 members. EU’s headquarter is located in Brussels, Belgium. So far, European Union has reached many achievements such as the promotion and expansion of cooperation with its Member States in economic, trade, social issues, foreign policy, security, defense, and judicial issues. Another major accomplishment of EU is the Economic and Monetary Union (EMU) that makes EU succeed in having a single currency (EURO) along with a common monetary policy. EU is famous for its economy on which many countries around the world are being focused. Economic integration is one of the main goals that EU has considered since its first establishment in 1957, and it has a significantly visible success based on fundamentally by a single currency-the Euro. It is a common currency in the circle of euro area that recently can facilitate the monetary circulation in 18 countries of the member states. Interestingly, its achievement of becoming the second largest currency of the world after dollars has pushed the European community’s economy to flourish further. Euro contributes to maintain the stability and prospect of economic society climate, which attract more investment and international or regional trade through the convenient calculation without involving with the foreign exchange rate. The common monetary policy has been adopted in order to acquire greater achievement, common objective and ensure benefits of all euro area states that use euro as their currency. In addition, cross-border trade and investment are the ultimate goal of Euro zone countries. EU removed trade barriers in order to facilitate the flow of goods and services, which can fill in each other’s gap between the Member States. The common purpose is to increase competition and take away all restriction obstacles of the free movement of goods in the Common Market so that they can accelerate the economic development. The mobility of products, goods and capital facilitate human consumption within the region. Moreover, the free movement of capital is intended to permit movement of investments such as property purchase and buying of shares between countries. All intra-EU transfers in euro are considered as domestic payments and bear the corresponding domestic transfer costs. Another EU achievement is a so-called Custom Union, which was established in an attempt to adopt the common arrangement for imports from other countries based on common external tariff, provides to all members. This effort is made to develop the world trade and facilitate trade beyond border from all countries around the world. What is more important about its achievements is to establish a society with the same rule for different nationalities; for example, people from each country in the name as membership of EU can possibly travel and move freely to settle down, work, retire, or vote, either permanently or temporarily, without any discrimination. For students who want to experience cross-border education. Thousands of students from EU citizen can get a common standard of education simultaneously experience intercultural understanding and good condition of living and studying in other European member states annually. Due to common passport creation, it has been granted to EU people in order to be indicated as EU citizen and move freely. Along with its accomplishment in term of economy, EU is most recognized because of its fame related to regional stability. It is proved that EU is a confederation organization, which is created on behalf of the promotion of stability and peace within the whole region. As many wars and conflicts have happened across the world year-on-year, EU has been seeking to promote tranquility. Simultaneously, EU has sided human rights, democracy, and law promotion. Crucially, EU has been concentrated on the right of children, women, minorities, and displaced people, and it seeks to abolish death penalty, torture, racism and discrimination in any other cases. In the meantime, EU has struggled to promote justice to be widespread in the whole area by giving all citizens in all 28 members with fair jurisdiction. The European security and Defense was established in order to promote peace, prevent conflict and ensure security externally and internally. It also has the ability to take action in peaceke eping mission to pursue peace in the world scale. It has reinforced its external security by fighting against any terrorism. For instance, in the autumn of 2001, the European Council agreed on a common definition of terrorism, an EU-wide search and arrest warrant, and a common list of suspected terrorist organizations. The European police co-operation agency, Europol, was given a dedicated anti- terrorism unit and there was increased sharing of intelligence by national agencies. Common standard for the retention of communication data will make it harder for terrorists to communicate easily in the EU. EU has been trying to enhance the quality of food rather than expanse the quantity, they simply makes sure that their foods and farming products in European market is what their consumers need- healthy nutritious and affordable price. By doing this, EU has decided to create CAP (Common Agriculture Policy) which was launched in 1960s, and it is being cooperated with all the Member States of European Union. Its purpose is to set the conditions that will allow farmers to fulfill their multiple functions in the society — the first of which is to produce quality food. Additionally, the CPA aims to improve agricultural productivity, help farmers facing climate change, provide them with financial assistance and manage the using of natural resources prudently. For this reason, EU farmers can make a reasonable living and in the same time conserve the environment. Meanwhile, the EU is also working on the environment by choosing the method of recycling â€Å"tri-selectifà ¢Ã¢â€š ¬Ã… ¸Ãƒ ¢Ã¢â€š ¬Ã… ¸ or â€Å"waste sorting† which is really practical among the European states. Waste Sorting is the process which waste is separated into different elements- dry and wet. The 3R that consists in â€Å"waste sorting† are Recycling, Reusing and Repairing. To protect the environment, EU chooses to ratify this regulation everywhere in Europe, so far all the acts, which oppose to the rule of waste sorting, will be counted as penalty. Moreover, the use of plastic bag is prohibited in the large commercial area such as supermarkets or hypermarkets. They’ve been working on the environment for many decades by safeguarding water, air and soil. In brief, we can see that EU has fulfilled many accomplishments. Even though EU has met some futilities such as failure of Kyoto and European Energy Policy, it’s still considered as the first successful integration community in the world. Recently, ASEAN community, which is going to have an economic integration in 2015, is looking at EU as a good model and trying to be as successful as possible.

Hk Tax

Edinburgh Napier University/SCOPE of City U Hong Kong Taxation LECTURE 1: Salaries tax and salaries tax planning, Double taxation arrangement with Mainland China Outline Salaries tax | |- |Scope of charge, format and presentation of salaries tax | |- |Locality of employment | |- |Taxability of fringe benefits | |Salaries tax planning | |- |Remuneration package and fringe benefits | |Double taxation relief | |- |Arrangement between Mainland China and the HKSAR | Textbook – Dora Lee, Advanced Taxation in Hong Kong, 15th edition, 2012, Pearson, Hong Kong, Chapters 2 to 5, 23 & 24 LECTURE 1: Salaries taxUnder s8 of the Inland Revenue Ordinance, salaries tax is charged on every person in respect of his income arising in, or derived from Hong Kong from the following sources: 1) an office 2) employment 3) pension Source of Income from Office The source of income from an office is determined by the location of the office, which is at the place where the central management and contr ol of the company is located. Normally, this means the place where directors hold their meetings. Once it is determined that an office is located in Hong Kong, the whole income from such office is chargeable to salaries tax. No question of apportionment arises. Source of Income from PensionThe source of income from pension is the place where the pension fund is managed. Source of Income from Employment A taxpayer having an employment located in Hong Kong (Hong Kong employment) is chargeable under s8 above. Taxpayers whose employment is not in fact located in Hong Kong (Non-Hong Kong employment) may still be liable to salaries tax if they render services in Hong Kong. The basic charge to salaries tax is specifically extended to include the income of overseas employees working in Hong Kong during visits exceeding 60 days [S8(1A)]. Hong Kong Employment a) No time-apportionment b) All income included despite part of services rendered outside Hong Kong c) Exceptions: i) rendered ALL serv ices outside Hong Kong i) visited Hong Kong for 60 days or less in a year of assessment concerned d) Relief: i) income excluded for income attributable to services rendered in that territory and foreign tax paid ii) tax credit under Double Tax Arrangement with Mainland China and other tax treaty countries According to DIPN10, the IRD accepts that employment is located outside Hong Kong where all the following factors are present: a) the contract of employment was negotiated, and entered into, and is enforceable outside Hong Kong; b) the employer is resident outside Hong Kong; c) the employee’s remuneration is paid to him outside Hong Kong. In appropriate cases, the IRD may need to look further facts.Comparison of Hong Kong employment and non-Hong Kong employment: | |Hong Kong employment |Non-Hong Kong employment | |All services rendered in Hong Kong |Taxable in full |Taxable in full | |Services partly rendered in Hong Kong |Taxable in full |Time apportionment | |All services rendered outside Hong Kong |Exempt |Exempt | |Services rendered in Hong Kong for less than 60 days or less | | | |visits in Hong Kong |Exempt |Exempt | |Services rendered in Hong Kong for more than 60 days visits in | | | |Hong Kong |Taxable in full |Time apportionment | |Services rendered in Hong Kong for 60 days or less but presence in| | | |Hong Kong did not constitute visit to Hong Kong | | | | |Taxable in full |Time apportionment | |Services rendered outside Hong Kong with foreign tax paid |Foreign services income | | | |exempt |Not applicable | If a taxpayer with Hong Kong employment is seconded to work overseas with a new non-Hong Kong employment, clear evidence must be shown such that the old employment has been terminated and that a distinctively new employment has commenced. Format of salaries tax computation – Individual |$ |$ |Section | |Income from principal employment | |A |9 | |Less: Allowable outgoings and expenses |B | |12(1)(a) | | Depreciation allowanc es | C | D |12(1)(b) | | | |E | | |Add: Rental value (10% on E) |F | |9 | | Less: Rent suffered | G | | | |Net rental value | | H | | | | |I | | |Income from other employment | | J | | | | | K | | |Less: Loss brought forward |L | |12(1)(c) | | Self-education expenses | M | N |12(1)(e) | |NET ASSESSABLE INCOME | | O | | |Less: Concessionary deductions | | | | | Approved charitable donations (limited to 35% of K) | P | |26C | | Elderly residential care expenses | Q | |26D | | Home loan interest R | |26E | | Contributions to recognized retirement scheme | S | T |26G | |Net assessable income after concessionary deductions | | U | | |Less: Personal allowances | | V |Part V | |Net chargeable income | | W | | |Salaries tax payable | | | | |Lower of (a) progressive rate on W or | | | | |(b) standard rate on U | | | | | | | | | Format of salaries tax under joint assessment |Husband |Wife |Joint | | |$ |$ |$ | |Net assessable income |X1 |X2 |X | | |== |== | | |Less: Concessionary deductions | | | | | Approved charitable donations (limited to 35% of X) | |P | | | Elderly residential care expenses | |Q | | | Home loan interest | |R | | | Contributions to recognized retirement scheme | |S |T | |Net assessable income after concessionary deductions | | |U | |Less: Personal allowances (married person’s, etc) | | |V | |Net chargeable income | | |W | |Salaries tax payable by the nominated spouse or | |the spouse who would have been liable to pay salaries tax under separate taxation. | | | | | | |100% of salaries tax will be waived, subject to a ceiling of $8,000 (2008/09). | |75% of salaries tax will be waived, subject to a ceiling of $6,000 (2009/10 & 2010/11) and $12,000 for 2011/12. |Case law establishes that income from employment: a) includes income for services rendered or to be rendered; b) excludes voluntary receipts for personal reasons; c) excludes compensation for loss of rights Assessable income includes reward for services rendered, past, pr esent and future. If the employer makes a payment to a third party for which the employer itself was solely and primarily liable, then the benefiting employee is not chargeable to tax on such benefit, unless: a) the benefit can be converted into money; or b) the payment was paid for the education of a child of the employee. c) any amount paid in connection with a holiday journey.Considering whether an income is chargeable to salaries tax: a) whether the payment is derived from an employment or office; b) whether the payment is in recognition of services rendered in the past, present or future. In D19/92, The taxpayer was offered and accepted employment by a Hong Kong company. The company paid him a lump sum at the beginning of his employment as an inducement to join the company. The Board held that this payment was incorporated into his contract of employment with the company. The source of the inducement payment was the employment of the taxpayer with the company. It was not a gift . Compensation for loss of employment Generally speaking, compensation for a loss of employment which does not represent a payment for past, present or future services is not chargeable to salaries tax.This is considered as a sum paid in consideration of the surrender by the employee of his/her rights in respect of the employment. Such payments should be distinguished from the termination gratuities which is usually relate to services previously rendered by the employee and hence taxable. The taxable termination gratuities may be related back for a maximum period of 36 months. A sum specified in the contract of employment may be taxed even though it was described as compensation for termination of employment. In CIR v Yung Tze-kwong, the Court has apportioned 10% of the severance pay as the inducement to enter into employment and 90% of the sum was attributable to restrictive covenants, which was not taxable.In Fuchs, Walter Alfred Heinz v CIR, the Taxpayer was entitled to terminati on payments according to his 3-year contract of employment. The contract of employment was terminated about two years. Under a termination agreement, the Taxpayer received a compensation made up of: †¢ Sum A – equivalent to his salary under the remaining period of his contract (12 months); †¢ Sum B – two annual salaries; and †¢ Sum C – the average of his three previous annual bonuses IRD levied tax on Sum B and C on the basis that they were paid pursuant to his contract of employment and the Taxpayer was contractually entitled to receive them on premature termination.The Court of Appeal held that Sum B and C were assessable because they were not paid in abrogation of the contract of employment but in accordance with the contract of employment. The Court of Final Appeal upheld the decision. Payment in lieu of notice After the decision of Fuchs case, IRD is now of the view that payment made in lieu of notice is an incentive for joining an employment and the payment is made under the terms of employment contract, the amount is chargeable to salaries tax if it accrues to an employee on or after 1 April 2012. EMPLOYEE SHARE-BASED BENEFIT Share Option Benefit Time of assessment At the time of exercise, assignment or release of share option. Taxable Gain Situations |Assessable Amount | |Exercise of option |Market value at the time of taking up the shares over total consideration | |Option assigned/released |Consideration for assignment/release of option less total consideration | Timing of exercise of share option According to the DIPN 38, a taxpayer is generally considered to have exercised an option when he has taken whatever steps are necessary to convert the offer contained in the option agreement into a contract to purchase the relevant shares Locality of share option benefits The gain is chargeable to Salaries Tax if it comes within the scope of s 8(1)(a), ie if it can correctly be described as â€Å"income arising in or de rived from Hong Kong†. If a person had a Hong Kong employment at the time of grant of the right, the income is also regarded as having been derived from Hong Kong.If a right is granted to an employee on an unconditional basis during a year of assessment in which the person renders all services in respect of his employment outside Hong Kong, any gain subsequently realized, even if realized whilst the person is working in Hong Kong will not be charged to Salaries Tax. No liability to salaries tax arises where a right is granted on an unconditional basis prior to a person rendering any services in Hong Kong, notwithstanding that the right may be exercised after the person commences to render such services. Where a person with a non-Hong Kong employment is granted the right subject to a vesting period during which services are rendered both in and outside Hong Kong, the gain should to some extent be chargeable to Salaries Tax based on the following formula: Days spent rendering se rvices Gain calculated in accordanceIn Hong Kong during vesting periodX with s 9(1)(d) and s 9(4) Total number of days in vesting period Definition of ‘vesting period’: ‘Vesting period’ normally means the period from the date of grant of the option to the first available date that an employee is entitled to exercise the option. An option will generally be considered to have vested when all conditions for its exercise have been satisfied. E. g. an employee required to work for a certain period of time. Share Award Benefit Shares obtained through share-based remuneration schemes are taxable perquisites forming part of a taxpayer’s employment income. When does the perquisite accrue to the employee?Referring to section 11D(b), this means â€Å"entitled to ownership of the shares†. Generally, two approaches in assessing such awards, viz: ‘Upfront’ and ‘Back End’. Summary of the two broad approaches: | |‘Upfrontâ€⠄¢ approach |‘Back End’ approach | |Vesting period applies? |No. |Yes. | |Time of assessment |Upfront, ie at the time of the grant. |Back end, ie upon fulfillment of conditions. | |Valuation |Market value at time of grant. |Market value at time of fulfillment of | | | |conditions. | |Discount in valuation? |Yes.The discount is to be determined in the |No | | |light of the facts of each particular case. | | |Distributions |Received during the restriction period: Not |Received during the vesting period: Taxable, | |(eg dividends, bonus shares) |taxable; regarded as investment income since |since employee is entitled to the shares only | | |employee is entitled to the shares at the time|at the end of the vesting period. | | |of award | |Example (Extracted from DIPN 38, eg 11) The taxpayer had a non-Hong Kong employment. On 1 May 2005, he was granted 10,000 shares by his employer subject to a vesting period. Shares would only be vested on condition that he remained an em ployee of his company on the vesting dates. 5,000 shares vested in him on 1 May 2007 and the remaining 5,000 on 1 May 2008. The number of days in Hong Kong and outside Hong Kong was ascertained as follows: | |(A) |(B) |(C) |% | |Year ended |Days in Hong Kong |Days outside Hong Kong |Total days |(A)/(C) | |31. 3. 006 |275 |90 |365 |75 | |31. 3. 2007 |260 |105 |365 |71 | |31. 3. 2008 |250 |116 |366 |68 | |31. 3. 2009 |255 |110 |365 |70 | The assessor and taxpayer agreed that the â€Å"back end† approach is applicable to assess the vested shares. The share-award benefits are assessed as follows: ) the value of the first 5,000 vested shares is to be included with the taxpayer’s other remuneration in the year of assessment 2007/08 and 250/366 of the value is to be subject to tax, while b) the remaining 5,000 vested shares is to be included in the year of assessment 2008/09 and 255/365 of their values is subject to tax. Holiday journey benefits Starting from 1 April 2003, ho liday warrant or allowance to purchase holiday warrant will be subject to salaries tax. Section 9(2A)(c) provides that ‘any amount paid by an employer in connection with a holiday journey’ is taxable. The term â€Å"holiday journey† is defined in section 9(6) as either: a) a journey taken for holiday purposes, or b) where a journey is taken for holiday and other purposes, the part of the journey taken for holiday purposes. The amount to be assessed is based on the actual amount paid by the employer, i. e. the actual costs that an employer pays. DIPN 41 Taxation of Holiday Journey BenefitsThe CIR issued DIPN 41 Taxation of Holiday Journey Benefits in August 2003 to lay down broad statements on the interpretation and practice to be adopted by the Inland Revenue Department in relation to the above amendments. (a) Business trip (including a holiday incidental to such business trip) will not be taxable. (b) If it could be established that a journey is not for holiday, such as for the relocation of an employee and his family – i) in Hong Kong upon assumption of a new post or ii) out of Hong Kong upon termination of an existing post here, the payment made by the employer will not be taxable. For such trips, any stop over visits to another place en route to or from Hong Kong would be disregarded as a concession. c)If an employer was given a certain mileage for a business trip paid by his employer and he redeemed it for a free ticket to a territory for holiday, the value of the free ticket is not assessable as no payment was made by the employer in connection therewith. Rental refund or Cash allowance It is necessary to decide whether a sum is a rental refund and a cash allowance paid by an employer to his employee. A cash allowance is fully taxable as an income from employment. In CIR v Page (2002), to qualify as a refund of rent, there is no requirement for sufficient control, the production of tenancy agreement and/or rental receipt to the employer.However, the taxpayer must prove that the intention of the employer is to refund the rent paid and not to pay an allowance that can be spent in whatever way the employee wishes. For computation of rental value, it is based on a certain percentage on net assessable income (before self-education expense) depending on the nature of accommodation. (Refer to D91/04 regarding the definition of hostel, boarding house & hotel). Allowable outgoings and expenses include all outgoings and expenses (other than domestic, private or capital expenditure), wholly, exclusively and necessarily incurred in the production of the assessable income. There is a distinction between expenses incurred ‘in’ the production of the assessable income and expenses ‘for’ the production of the assessable income.The expression ‘in the production of assessable income’ bore the same meaning as ‘incurred in the performance of the duties of the office or employmentâ €™ and without such expenses the employee may not be able to earn the income. CIR v Humphrey (1970) 1HKTC451 – traveling expenses incurred by a taxpayer in getting to his place of employment were not allowed (when traveling to his place of work, the taxpayer was not on duty). It is the taxpayer’s responsibility to attend to the place of work. CIR v Robert P Burns (1980) 1HKTC1181 – legal expenses incurred by a taxpayer in an appeal against disqualification was not allowed as the expenses were incurred in order to prevent the taxpayer from being precluded from earning income, not incurred in the production of the income. In D91/03, a solicitor was denied a deduction claim on professional indemnity insurance.The Board held that the amount was incurred so as to put the taxpayer in a position to earn her income and so as to qualify the taxpayer to perform the duties of her office as a solicitor. In D35/04, the taxpayer was required to repay part of the commissio n to his employer, being bad debt of his client. The repayment was required because he failed to observe the employer’s credit policy. The Board disallowed the sum as it was not incurred for the performance of duties but for deviation from his duties. Home loan interest deduction 1) mortgage loan to acquire dwelling in Hong Kong 2) interest paid to recognized organization 3) prescribed amount 4) claim for ten years In D5/02, a taxpayer held to be entitled to claim deduction of 50% only of he mortgage loan interest paid in respect of the property held by her and her mother as joint tenant although all mortgage payments were financed by her. In D106/00, it was held that only the portion of interest payment for the second bank loan used to repay the outstanding principal on the first bank loan is allowable. In D2/01, interest paid for the bank loan for the payment of the premium paid to the Housing Authority is not deductible as the premium was not deferred consideration for the acquisition of the dwelling house. In D108/02, it is considered that ‘owner’ does not include beneficial owner. SALARIES TAX PLANNING Common areas of salaries tax planning are source of employment, using statutory exemption and fringe benefit. Territorial source – EmploymentIf the following three factors are present, IRD will normally accept that employment is located outside Hong Kong: 1. the contract of employment was negotiated and entered into, and is enforceable outside Hong Kong; 2. the employer is resident outside Hong Kong; 3. the employee’s remuneration is paid to him outside Hong Kong. a) ensure foreign employment – only income attributable to Hong Kong services is taxable. Ensure all the above three factors are met. b) render all services outside Hong Kong or performed services during visits not exceeding 60 days in the year of assessment. c) dual employment – one covering Hong Kong duties with HK employer and the other covering o verseas services with overseas company.Ensure the nature of the employment duties is clearly differentiated. d) dual capacity as a director and an employee – not taxable if no services rendered in respect of the employment. Benefits-in-kind or Fringe Benefits Arranged to provide the following fringe benefits which are not taxable: 1. discharge of employer’s liability which is not guaranteed by any other person 2. benefits which are not convertible into cash 3. benefits which are not attributable to a particular employee Not convertible into cash The employer should not give an asset to an employee free or at a price below market value. Assets should be lent to the employee for use without transfer of ownership. Utilities of Employee’s HomeThe contracts should be made between the employer and the utilities suppliers for the supply of facilities to the employee’s home. Domestic Servant/driver The servant or driver should be employed by the employer to serve the employee. Low Interest loan or Interest free loan Such a loan provided by the employer is not taxable provided that no other person provides surety to the loan. The benefit must not be convertible into cash by the employee. Club The employer should become a member and allow its employee to enjoy the club’s facilities. Medical and Dental benefits 1. engage a doctor/dentist by the employer 2. join a group medical/dental insurance scheme Quarters 1. reimbursement of rent 2. provision of place of residenceShare option Only gain realized by the exercise of share options is taxable. So do not exercise the right unless you derive very little income from that transaction at that time. Comprehensive Double Taxation Arrangement On 21 August 2006, the Hong Kong Special Administrative Region (â€Å"Hong Kong†) and the Mainland of China (â€Å"Mainland China†) entered into a comprehensive double taxation arrangement known as â€Å"The Arrangement between the Mainland o f China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income† (the â€Å"Arrangement†). Salaries Tax ImplicationsGenerally speaking, income from employment by a Mainland resident shall be taxable only in Mainland China unless the employment is exercised in Hong Kong. If the employment is exercised in Hong Kong, such remuneration as is derived from Hong Kong may be chargeable to salaries tax in Hong Kong. A Mainland resident in respect of an employment exercised in Hong Kong will not be chargeable to salaries tax in Hong Kong if all the following three conditions are satisfied: 9 the recipient is present in Hong Kong for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the taxable period concerned; 10 the remuneration is paid by, or on behalf of, an employer who is not a Hong Kong resident; c)the remuneration is no t borne by a permanent establishment which the employer has in Hong Kong. If a Mainland resident renders employment services in Hong Kong but his remuneration is paid by a Hong Kong employer, he will still be exempt from tax under the IRO if his visit to Hong Kong in a year of assessment concerned does not exceed a total of 60 days according to the â€Å"preferential treatment†. Section 50 of the IRO provides the basis for the granting of a tax credit in relation to an item of income stipulated in the Comprehensive Arrangement and in respect of which tax has been paid in the Mainland. Example of calculation in the Arrangement is extracted as follows: |$ | |Total Hong Kong assessable income |200,000 | |Including gross income from the Mainland before tax |120,000 | |Tax paid in the Mainland |10,000 | |Tax rate in the Mainland |8. 33% | |Net income after tax from the Mainland |110,000 | | | |The effective tax rate in HK and the tax credit are computed as follows: | | | | | Total HK assessable income |200,000 | |Less: Deductible items | (12,000) | |Net assessable income |188,000 | |Less: Personal allowance |(100,000) | |Net chargeable income |88,000 | | | | |Tax payable |6,340 | | | | |The effective tax rate in HK: Tax payable x 100% | | Net assessable income | | | = 6,340 x 100% | | | 188,000 | | | = 3. 7% | | | | | |Net income from the Mainland after tax | | | (grossed up at the effective rate in HK)(Note) | | | | | |$110,000 x 100% |113,836 | |(100% – 3. 37%) | | |Less: Net income from the Mainland after tax |(110,000) | |Tax credit limit of tax paid in the Mainland 3,836 | | | | |Under section 50, the actual tax payable in HK is computed as follows: | | | | |Assessable income (Hong Kong) |80,000 | | Assessable income (the Mainland) | | | after deduction of tax 110,000 | | | Add: tax deducted in the Mainland 10,000 | | |Gross income from the Mainland before tax |120,000 | |Total HK assessable income |200,000 | | Less: amount not allowed as a tax credit (10,000-3,836) | (6,164) | | |193,836 | | Less: Deductible items |(12,000) | | |181,836 | | Less: Personal allowance |(100,000) | |Net chargeable income |81,836 | | | | |Tax thereon |5,538 | |Less: tax credit allowed |(3,836) | |Hong Kong tax payable |1,702 | | | | |Note: | | |Under section 50(5), tax paid in the Mainland which is not allowed as a tax credit can be deducted from the income | |Amount not allowed as a ax credit $10,000 – $3,836 = $6,164 | |Net income from the Mainland after tax $120,000 – $6,164 = $113,836 | | | | | | | | | | | | | Lecture 1: Tutorial Questions 1. Mr Lee supplies you the following information in relation to the year ended 31 March 2012: ) He was recruited five years ago in Singapore by Multinet Ltd, a company incorporated and carried on business in Hong Kong, as the company’s regional manager. He was paid an annual salary of $800,000. During the year he only spent six months in Hong Kong as he was required to travel around Asia to carrying out his duties. By arrangement with his employer, his salary was paid directly into his bank account in Singapore from which he had money remitted periodically to Hong Kong. b) Multinet Ltd operates a medical insurance scheme for all its employees through an insurance company based in Hong Kong. Under this scheme Multinet, as insurer, arranges with the insurance company to insure each employee against illness and related hospital costs.It pays an annual premium to the insurance company of $6,000 for each employee. Mr Lee paid visits to his own doctors and paid the doctor’s bill first, which was later reimbursed by the insurance company. The insurance company reimbursed him the total cost of $7,500. c) He considered that it would be productive to have a personal laptop computer for use while traveling on business trips. He therefore purchased a computer for $12,000. He used it solely for his employment. d) Before he was employe d by Multinet, he was working with an international company incorporated in Singapore. All his services were rendered in Singapore. In March 2005, he was granted an option to subscribe for 100,000 hares at a cost of $2 per share. At the time of the grant, the market price was $5 per share. In January 2012, he exercised the option and the market price was $4 per share. In March 2012, he sold the shares for $6. e) Mrs Lee is a housewife and is living in Hong Kong. f) Multinet paid school fees amounting to $60,000 for the education of his younger son in Hong Kong. Under an arrangement entered between the school and Multinet, Mr Lee was not liable for the payment of the school fees. g) Mr Lee paid residential care expense of $60,000 to the residential care home situated in Kowloon Tong in respect of his father who is aged 64. He also paid $12,000 to his father. ) He has two children, aged 16 and 22. The younger son is the child as described in (f) above and the elder son is receiving fu ll time education in Singapore. He has a part-time job for his daily expenses. i) Mr Lee lives in a flat owned by himself and his wife as joint tenants. During the year they paid mortgage loan interest to the bank of $130,000. Required: a) Explain whether Mr Lee is liable to Hong Kong salaries tax. b) Assuming Mr Lee’s income is liable to Hong Kong tax, comment your tax treatment for items (b) to (i) above; and c) Compute Mr Lee’s salaries tax liability for the year of assessment 2011/12. Ignore provisional salaries tax. Note to students: distinguish between the HK employment and non-HK employment and apply the three factors to the case) 2. Mr Brown was employed by B Ltd as a sales manager for many years. B Ltd was incorporated and carrying on business in Singapore. Mr Brown used to live and perform duties in Singapore. In order to expand its market in China and South East Asia, he was assigned by B Ltd to work for two years from 1 April 2009 to 31 March 2011 to in cha rge of the sales activities of the company in that area, including Hong Kong, at an annual salary of $1,095,000. In consideration of his taking up the two years’ assignment, B Ltd would grant him a share option (Option 1) to purchase 100,000 shares in B Ltd at a price of $3 each upon completion of the assignment.On completion of the contract on 31 March 2011, B Ltd granted him the share option and he exercised the option on 30 June 2011. The share price per share of B Ltd was $5 and $8 as at 31 March 2011 and 30 June 2011 respectively. On 1 April 2011, Mr Brown signed another contract with B Ltd for another two years with annual salary of $1,171,200. In consideration of the taking up of a new contract, B Ltd unconditionally granted Mr Brown another option (Option 2) to purchase 150,000 shares in B Ltd at a price of $3. 50 each when the price per share was $5. 50. Mr Brown paid $10,000 for purchasing the option. On 1 October 2011, Mr Brown assigned the share option (Option 2) to his colleague for $330,000 when the price per share was $6.Starting from 1 April 2011, B Ltd rented a flat in Hong Kong at a monthly rent of $35,000 for Mr Brown’s residence and Mr Brown was required to pay monthly nominal rent of $1,500 to B Ltd. In the year of assessment 2011/12, Mr Brown took a 5-day business trip to Thailand to be followed by 5 days’ vacation there. Mr Brown’s wife accompanied him to take the 10-day trip to Thailand. B Ltd paid $50,000 for each of them to a travel company for the entire trip including air ticket, accommodation, meals, transportation expenses, etc. The cost of the air ticket was estimated to be $5,000 each. During the following years of assessment, Mr Brown’s stay in Hong Kong is as follows: Year of assessment No. of days in Hong Kong 2009/1055 2010/11280 011/12200 Required: a) Explain to Mr Brown whether his income is subject to salaries tax for the year of assessment 2009/10. b) Compute the assessable income of Mr Brown for the years of assessment 2010/11 and 2011/12. 3(a)Mr Fong is a financial manager of A Ltd, a company incorporated in Hong Kong, since December 2006. In April 2011, he was posted to Macau to set up the financial system of a subsidiary of A Ltd. His salary is directly deposited in his bank account in Hong Kong. He returns to Hong Kong regularly and stays with his friends, as he does not have a home in Hong Kong. In the year of assessment 2011/12, he spent 58 days in Hong Kong.During the period, he carried some of the work with him from Macau and worked in the office of A Ltd for a total of 50 days. Required: Comment on the salaries tax liability of Mr Fong for the year of assessment 2011/12. 3(b)Mr Kam was having a non-Hong Kong employment before 31 March 2010. On 10 April 2009, he was granted an option (Option A) unconditionally to purchase 80,000 shares of his employer’s holding company at a price of $2. 00 each when the price per share was $3. 50. During the year e nded 31 March 2010, he visited Hong Kong for 160 days for performing his employment duties. Starting from 1 April 2010, he was employed by C Ltd, a company incorporated and carrying on business in Hong Kong.He supplied you the following information for the year ended 31 March 2011: (a)Salary: $1,500,000 b) On 1 December 2010, he was granted an option to purchase 120,000 shares in C Ltd at a price of $1. 50 each when the price per share was $4. 25. He exercised the option on 20 March 2011 when the price per share was $5. 50. On 31 March 2011, he received dividend of $12,000 for the shares. c) Starting from 1 April 2010, he leased a flat at a monthly rent of $40,000 and C Ltd refunded monthly rent of $35,000 to him. d) Starting from 1 April 2010, C Ltd leased a motor car for the free use of Mr Kam. C Ltd paid monthly rental of $8,000 to the car leasing company. ) On 20 March 2011, he exercised Option A when the price per share was $3. 30. He sold the shares on 31 March 2011 when the p rice per share was $4. 80. f) He made cash donations to the Hong Kong Red Cross of $100,000. Mr Kam is married and his spouse is a housewife. They have a son aged 20 and is studying in a university in Singapore. Required: i) Explain your tax treatment of items (c) and (d) above. ii) Compute Mr Kam’s salaries tax liability for the year of assessment 2010/11. Ignore provisional salaries tax. 4. Mr Pang is a senior management of a company in Hong Kong. Due to the Board of Director’s decision, Mr Pang’s employment was terminated immediately on 29 June 2012.When Mr Pang left the company, he received a total sum of $3,960,000 consisting of the following: a) final month’s salary of $120,000; b) bonus of $100,000; c) payment in lieu of notice of $120,000; d) compensation for leave not taken of $60,000 e) lump sum payment of $1,000,000 agreeing for not participate with the company’s business for two years; f) a further sum of $2,560,000 being final settleme nt between the company and Mr Pang. According to the employment contract, the company is responsible for the traveling expenses for returning to Mr Pang’s home country. In this regard, the company had incurred cost of air tickets of $80,000 for Mr Pang’s return to his home country with his spouse.Required: Advise the tax treatment of the above items. (Note to students: you have to consider what additional information you may require to determine if the income is taxable or not) 5(a). Mr Chan owns Property A and Ms Lee owns Property B. Mr Chan married Ms Lee on 1 September 2010. Before their marriage, Mr Chan and Ms Lee lived at their own property. After marriage, Ms Lee moved into Mr Chan’s property. Ms Lee’s property was still used by her parents as their residence. Mr Chan and Ms Lee paid the following home loan interest during the year ended 31 March 2011: 1. 4. 2010 – 31. 8. 20101. 9. 2010 – 31. 3. 2011 Mr Chan$60,000$84,000Ms Lee$65,000 $30,000 5(b). Mr and Mrs Ko lived together in their jointly owned residence up to 31 December 2010. On 1 January 2011, they separated and Mr Ko moved out to a rental accommodation. Under the Deed of Separation, Mr Ko would assign the property to Mrs Ko at the date of divorce. The date of divorce was 1 July 2011 and the legal ownership of the property was assigned to Mrs Ko on that day. They paid the following home loan interest during the year ended 31 March 2011: 1. 4. 2010 – 31. 12. 2010$90,000 1. 1. 2011 – 31. 3. 2011$30,000 Mrs Ko was responsible for the payment of loan interest during the period from 1. 1. 2011 – 31. 3. 2011. 5(c).On 1 March 2010, Mr Ma purchased Property D at cost of $4,000,000 with downpayment of $1,200,000 and the balance was paid with the finance of mortgage loan obtained from a local bank and secured by Property D. The downpayment was financed by a bank’s overdraft, which was secured by his personal guarantee. He used Property D as his residence starting from 1 April 2010. During the year ended 31 March 2011, he paid the following interest to the bank: Bank overdraft interest: $60,000 Mortgage loan interest:$56,000 Required: Compute the amount of home loan interest that each of the above person was entitled to claim for the year of assessment 2010/11.You are required to state the principles/reasons to support your calculation. [Note to students: refers to DIPN No. 35(Revised)] 6. Mr Chung is going to renew a contract of employment with his employer. The company’s director has provided him with the following proposed changes: | |Current benefits |Proposed benefits | |(a) |13 months salary per annum |12 months salary per annum plus discretionary bonus, | | | |depending on the company’s profitability and the | | | |employee’s erformance | |(b) |Company car (the car is owned by the company) |A monthly sum of $12,000 will be paid to him for his | | | |transportation | |(c) |Meal coupons from canteen |Cancelled, business meals to be reimbursed upon | | | |approval | |(d) |Medical insurance (the company participated with a |Cancelled, medical bills to be reimbursed upon | | |scheme for the employees) |approval, up to a maximum of 80% of the bill amount | |(e) |Monthly housing allowance of $20,000 |Cancelled, rental reimbursement of $15,000 upon | | | |production of rental receipts and tenancy agreement | |(f) | – |Share option for employees to acquire shares in the | | | |employer’s listed holding company | |(g) |Children’s education cash allowance, paid by the |Cancelled, a one-off lump sum compensation payment to| | |company directly to the school |be made at the commencement of the new contract | Required: Advise Mr Chung on the Hong Kong salaries tax implications arising from the proposed changes to the respective benefit items. (Note to students: comments on whether such changes will affect the tax liability)