Friday, January 24, 2020
Healthy People Cannot Give Blood Essay -- Health
Everyone has seen the horror movie narrative time and time again. One person watches someone they love be put into a horrifying circumstance while being nothing but a helpless bystander, watching through a window or a television screen. Watching the bystander is almost as tragic as watching the victim, as the innate compulsion of a human to help others is relatable and recognizable to everyone. Unfortunately, there is a community in todayââ¬â¢s world that is prevented from helping fellow humans in a simple act of charity some may take for granted: giving blood. Current United States policy bans homosexual men from being blood donors, regardless of testing and other standard procedures, such as testing blood for transmittable diseases and administering extensive questionnaires regarding risk factors of blood-borne illnesses (American Red Cross, 2012). This policy preventing men who have sex with other men (MSM) from donating blood should be modified, as advancements in technology h ave eliminated the high safety concern that once made the policy the best logical solution for safe blood transfusion (US Department of Health and Human Services, 2009). Policies restricting blood donors cover a wide range of potential issues with the blood supply. For the most part, these policies are very logical and give a greater piece of mind to those receiving blood; however, the policy regarding homosexual men is both outdated and illogical. As outlined on the United States Food and Drug Administrationââ¬â¢s website (2009), no man who has had sex with another man since 1977, regardless of protective barriers or number of partners, may donate blood at any point after intercourse. Many people are unaware of this policy; it has not received attention in the... ...eller, A. J. (2010, December). No evidence of a significantly increased risk of transfusion-transmitted human immunodeficiency virus infection in Australia subsequent to implementing a 12-month deferral for men who have had sex with other men. Transfusion, 50(12), 2722-2730. doi:10.1111/j.1537-2995.2010.02793.x Thrasher, S. W. (2009). Blood, sex, and the FDA. Advocate, (1032), 50-53. The Constitution of the United States. Amendment 1. U.S. Department of Health & Human Services, (2009). Blood donations from men who have sex with other men questions and answers. Retrieved from U.S. Food and Drug Administration website: http://www.fda.gov/biologicsbloodvaccines/bloodbloodproducts/questionsaboutblood/ucm108186.htm Waters, A. (2011). FROM THE HEART. Nursing Standard, 25(29), 24-25. (2012). In American Red Cross. Retrieved March 29, 2012, from http://www.redcross.org/
Thursday, January 16, 2020
A Social Activity That Brings the Best or, and the Worst of an Individual
There are many social activities these days that tend to show us that part of a person's character that has remained hidden from public view for so long.Activities such as company picnics, sports festivals seem to do the trick. But none of those activities can beat one of the most popular social activities that always bring out the competitive streak in an individual. I am talking about a class reunion.A class reunion is a social activity wherein classmates and friends from past eras get together years later and try to catch up on each other's lives and activities. During a class reunion, it seems that people have permission to revert to their old ways while in high school or college.It is a social situation where old wounds are reopened but not necessarily healed by time or apologies. It is an event where people gossip about who is was voted the most successful and yet seems to be the biggest failure in life. It is a time for life comparisons and reflection. None of which helps a pe rson's self esteem or sense of importance about life and other things.Class reunions are supposed to be a time of reminiscing and healing. Instead, it serves as a reminder to others regarding how they have not achieved the peak of success in their lives, or failed to achieve that which they bragged about in high school or college.It brings out the worst in an individual because of the way the person is treated for not being able to achieve his classmates ideal of him. It can also be a social activity that brings out the best in an individual when he can brag about his successes in life and hold his classmates in his own personal court where he feels he can help those whom he deems as less fortunate than he is.Think about. Ask your parents, grandparents, aunts and uncles, I am sure they will more than willing to tell you about the horror story that their class reunion turned out to be.That is because after the pleasantries are exchanged, all that is left is to try to find the failure s of each other. Just like when they were in regular school. Let's face it, class reunions are their passport to acting like their immature counterparts in high school even if only for one night. Ã
Wednesday, January 8, 2020
HMS Queen Mary at the Battle of Jutland
HMS Queen Mary was a British battlecruiser that entered service in 1913. The last battlecruiser completed for the Royal Navy prior to World War I, it saw action during the early engagements of the conflict. Sailing with the 1st Battlecruiser Squadron, Queen Mary was lost at the Battle of Jutland in May 1916. HMS Queen Mary Nation:à Great BritainType:à BattlecruiserShipyard:à Palmers Shipbuilding and Iron CompanyLaid Down:à March 6, 1911Launched:à March 20, 1912Commissioned:à September 4, 1913Fate:à Sunk at the Battle of Jutland, May 31, 1916 Specifications Displacement:à 27,200 tonsLength:à 703 ft., 6 in.Beam:à 89 ft., 0.5 in.Draft:à 32 ft., 4 in.Propulsion:à Parsons direct-drive steam turbines, 42 Yarrow boilers, 4 x propellersSpeed:à 28 knotsRange:à 6,460 miles at 10 knotsComplement:à 1,275 men Armament 4 Ãâ" 2: BL 13.5-inch Mk V guns16 Ãâ" 1: BL 4-inch Mk VII guns2 Ãâ" 1: 21-inch Mk II submerged torpedo tubes Background On October 21, 1904, Admiral John Jackie Fisher became First Sea Lord at the behest of King Edward VII. Tasked with reducing expenditures and modernizing the Royal Navy, he also began advocating for all big gun battleships. Moving forward with this initiative, Fisher had the revolutionary HMS Dreadnought built two years later. Featuring ten 12-in. guns, Dreadnought instantly made all existing battleships obsolete. Fisher next desired to support this class of battleship with a new type of cruiser that sacrificed armor for speed. Dubbed battlecruisers, the first of this new class, HMS Invincible, was laid down in April 1906. It was Fishers vision that battlecruisers would conduct reconnaissance, support the battle fleet, protect commerce, and pursue a defeated enemy. Over the next eight years, several battlecruisers were constructed by both the Royal Navy and the German Kaiserliche Marine. Design Ordered as part of the 1910ââ¬â11 Naval Program along with four King George V-class battleships, HMS Queen Mary was to be the sole ship of its class. A follow-on to the earlier Lion-class, the new ship featured an altered interior arrangement, a redistribution of its secondary armament, and a longer hull than its predecessors. Armed with eight 13.5 in. guns in four twin turrets, the battlecruiser also carried sixteen 4 in. guns mounted in casemates. The ships armament received direction from an experimental fire-control system designed by Arthur Pollen. Queen Marys armor scheme varied little from the Lions and was thickest amidships. At the waterline, between B and X turrets, the ship was protected by 9 Krupp cemented armor.à This thinned moving towards the bow and stern. An upper belt of reached a thickness of 6 over the same length. Armor for the turrets consisted of 9 on the front and sides and varied from 2.5 to 3.25 on the roofs. The battlecruisers conning tower was protected by 10 on the sides and 3 on the roof. Additionally, Queen Marys armored citadel was closed off by 4 transverse bulkheads. Power for the new design came from two paired sets of Parsons direct-drive turbines which turned four propellers. While the outboard propellers were turned by high-pressure turbines, the inner propellers were turned by low-pressure turbines. In a change from other British ships since Dreadnought, which had positioned the officers quarters near their action stations amidships, Queen Mary saw them returned to their traditional location in the stern. As a result, it was it the first British battlecruiser to possess a stern walk. Construction Laid down on March 6, 1911, at Palmer Shipbuilding and Iron Company in Jarrow, the new battlecruiser was named for King George Vs wife, Mary of Teck. Work progressed over the next year and Queen Mary slid down the ways on March 20, 1912, with Lady Alexandrina Vane-Tempest serving as the Queens representative. Initial work on the battlecruiser ended in May 1913 and sea trials were conducted through June. Though Queen Mary utilized more powerful turbines than earlier battlecruisers, it only barely exceeded its design speed of 28 knots. Returning to the yard for final alterations, Queen Mary came under the command of Captain Reginald Hall. With the completion of the ship, it entered commission on September 4, 1913. World War I Assigned to Vice Admiral David Beattys 1st Battlecruiser Squadron, Queen Mary commenced operations in the North Sea. The following spring saw the battlecruiser make a port call at Brest before a voyage to Russia in June. In August, with Britains entry into World War I, Queen Mary and its consorts prepared for combat. On August 28, 1914, the 1st Battlecruiser Squadron sortied in support of a raid on the German coast by British light cruisers and destroyers. In the early fighting during the Battle of Heligoland Bight, British forces had difficulty disengaging and the light cruiser HMS Arethusa was crippled. Under fire from the light cruisers SMS Strassburg and SMS Cà ¶ln, it called for aid from Beatty. Steaming to the rescue, his battlecruisers, including Queen Mary, sank Cà ¶ln and the light cruiser SMS Ariadne before covering the British withdrawal. Refit That December, Queen Mary took part in Beattys attempt to ambush German naval forces as they conducted a raid on Scarborough, Hartlepool, and Whitby. In a confusing series of events, Beatty failed to bring the Germans to battle and they successfully escaped back the Jade Estuary. Withdrawn in December 1915, Queen Mary received a new fire control system before entering the yard for a refit the following month. As a result, it was not with Beatty for the Battle of Dogger Bank on January 24. Returning to duty in February, Queen Mary continued to operate with the 1st Battlecruiser Squadron through 1915 and into 1916. In May, British naval intelligence learned that the German High Seas Fleet had left port. Loss at Jutland Steaming in advance of Admiral Sir John Jellicoes Grand Fleet, Beattys battlecruisers, supported by the battleships of the 5th Battle Squadron, collided with Vice Admiral Franz Hippers battlecruisers in the opening phases of the Battle of Jutland. Engaging at 3:48 PM on May 31, the German fire proved accurate from the outset. At 3:50 PM, Queen Mary opened fire on SMS Seydlitz with its forward turrets. As Beatty closed the range, Queen Mary scored two hits on its opponent and disabled one of Seydlitzs aft turrets. Around 4:15, HMS Lion came under intense fire from Hippers ships. The smoke from this obscured HMS Princess Royal forcing SMS Derfflinger to shift its fire to Queen Mary. As this new enemy engaged, the British ship continued to trade hits with Seydlitz. At 4:26 PM, a shell from Derfflinger struck Queen Mary detonating one or both of its forward magazines. The resulting explosion broke the battlecruiser in half near its foremast. A second shell from Derfflinger may have hit further aft. As the after part of the ship began to roll, it was rocked by a ââ¬â¹large explosion before sinking. Of Queen Marys crew, 1,266 were lost while only twenty were rescued. Though Jutland resulted in a strategic victory for the British, it saw two battlecruisers, HMS Indefatigable and Queen Mary, lost with nearly all hands. An investigation into the losses led to changes in ammunition handling aboard British ships as the report showed that cordite handling practices may have contributed to the loss of the two battlecruisers.
Tuesday, December 31, 2019
Lepenski Vir - Mesolithic Village in the Republic of Serbia
Lepenski Vir is a series of Mesolithic villages located on a high sandy terrace of the Danube River, on the Serbian bank of the Iron Gates Gorgeà of the Danube river. This site was the location of at least six village occupations, beginning about 6400 BC, and ending about 4900 BC. Three phases are seen at Lepenski Vir; the first two are whats left of a complex foraging society; and Phase III represents a farming community. Life in Lepenski Vir Houses in Lepenski Vir, throughout the 800-year-long Phase I and II occupations, are laid out in a strict parallelepiped plan, and each village, each collection of houses is arranged in a fan shape across the face of the sandy terrace. The wooden houses were floored with sandstone, often covered with a hardened limestone plaster and sometimes burnished with red and white pigments. A hearth, often found with evidence of a fish-roasting spit, was placed centrally within each structure. Several of the houses held altars and sculptures, sculpted out of the sandstone rock. Evidence seems to indicate that the last function of the houses at Lepenski Vir was as a burial site for a single individual. Its clear that the Danube flooded the site regularly, perhaps as much as twice a year, making permanent residence impossible; but that residence resumed after the floods is certain. Many of the stone sculptures are monumental in size; some, found in front of houses at Lepenski Vir, are quite distinctive, combining human and fish characteristics. Other artifacts found in and around the site include a vast array of decorated and undecorated artifacts, such as miniature stone axes and figurines, with lesser amounts of bone and shell. Lepenski Vir and Farming Communities At the same time as foragers and fishers lived at Lepenski Vir, early farming communities sprang up around it, known as the Starcevo-Cris culture, who exchanged pottery and food with the inhabitants of Lepenski Vir. Researchers believe that over time Lepenski Vir evolved from a small foraging settlement to the ritual center for the farming communities in the area--into a place where the past was revered and the old ways followed. The geography of Lepenski Vir may have played an enormous part in the ritual significance of the village. Across the Danube from the site is the trapezoidal mountain Treskavek, whose shape is repeated in the floor plans of the houses; and in the Danube in front of the site is a large whirlpool, the image of which is repeatedly carved into many of the stone sculptures. Like Catal Hoyuk in Turkey, which is dated to roughly the same period, the site of Lepenski Vir provides us with a glimpse into Mesolithic culture and society, into ritual patterns and gender relationships, into the transformation of foraging societies into agricultural societies, and into resistance to that change. Sources This glossary entry is a part of the About.com Guide to the European Mesolithic, and part of the Dictionary of Archaeology. Bonsall C, Cook GT, Hedges REM, Higham TFG, Pickard C, and Radovanovic I. 2004. Radiocarbon and stable isotope evidence of dietary change from the Mesolithic to the Middle Ages in the Iron Gates: New results from Lepenski Vir. Radiocarbon 46(1):293-300. Boric D. 2005. Body Metamorphosis and Animality: Volatile Bodies and Boulder Artworks from Lepenski Vir. Cambridge Archaeological Journal 15(1):35-69. Boric D, and Miracle P. 2005. Mesolithic and Neolithic (dis)continuities in the Danube Gorges: New AMS dates from Padina and Hajducka vodenica (Serbia). Oxford Journal of Archaeology 23(4):341-371. Chapman J. 2000. Lepenski Vir, in Fragmentation in Archaeology, pp. 194-203. Routledge, London. Handsman RG. 1991. Whose art was found at Lepenski Vir? Gender relations and power in archaeology. In: Gero JM, and Conkey MW, editors. Engendering Archaeology: Women and Prehistory. Oxford: Basil Blackwell. p 329-365. Marciniak A. 2008. Europe, Central and Eastern. In: Pearsall DM, editor. Encyclopedia of Archaeology. New York: Academic Press. p 1199-1210.
Monday, December 23, 2019
Essay on Imagery of nature in Wuthering Heights - 1363 Words
Imagery of Nature Wuthering Heights is immensely filled with nature imagery. Mathison believes that Wuthering Heights is a ââ¬Å"wild novelâ⬠because of its illustration of the wild nature (18). From the moors to the barren landscape, Bronte brings together these images to depict a dreary and desolate setting. Bronte also uses the elements of nature to convey characteristics of characters. Bronte uses the imagery of nature to reflect the personalities of the characters in Wuthering Heights. ââ¬Å"ââ¬â¢Wutheringââ¬â¢ is a Yorkshire term for roaring of the windâ⬠which is constantly seen in the weather of Wuthering Heights (Wuthering Heights 316). The weather in Wuthering Heights changes with the mood of the characters or with the mood of the place.â⬠¦show more contentâ⬠¦An example of Heathcliffââ¬â¢s character associating with storms is the cruelty he shows towards Isabella in their marriage to satisfy his desire of revenge Bronte ) Along with the imagery of nature is the imagery of the elements: ââ¬Å"air, water, earth, and fire.â⬠The imagery of air for Lockwood is very refreshing and accentuates his briskness. Lockwood deals with the closest association of the imagery of air. After reading the names of the shelf of the window and shutting his eyes ââ¬Å"the air swarmed with Catherinesâ⬠(Bronte 16). Lockwood enjoys the cool, crisp morning the next day at Wuthering Heights where he shakes off the horrible dreams from the night before. Air presents the invigorating personality of Lockwood (Laar 23). Catherine is connected with the imagery of air in a more violent feature. When Catherine chose to marry Edgar over Heathcliff, a violent storm ensued, displaying characteristics of three elements: ââ¬Å"air, fire, and water.â⬠This is symbolic of Catherineââ¬â¢s torn feelings between loving Edgar and loving Heathcliff. The wind on the moors is Catherineââ¬â¢s ââ¬Å"breath of lifeâ⠬ because the moors fill Catherine with joy (Laar 28). The most noticeable imagery of air for Heathcliff is the ââ¬Å"violent windâ⬠which represents Heathcliffââ¬â¢s violent personality (Laar 30). Examples of Heathcliffââ¬â¢s violent personality are the fights he engages in with Hindley, and the hanging ofShow MoreRelatedWuthering Heights by Emily Brontà « : A Perfect Misanthropistââ¬â¢s Heaven1585 Words à |à 6 Pagesartists/authors are brutally honest in how they depict human nature: greedy, sinister, and above all, hopeless. This essential element of gothic, with the inclusion of the supernatural, takes the main stage in Emily Brontà «Ã¢â¬â¢s Wuthering Heights. 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In times of disarray and unrest, ââ¬Å"Wuthering Heightsâ⬠becomes symbolic in representingRead MoreWuthering Heights ch 1-3 analysis1105 Words à |à 5 Pages In Wuthering Heights by Emily Bronte, what first appears to be an overabundance of descriptions about a mansion in nineteenth century England easily turns into a myriad of sentiment, hatred, and love among the protagonists. The work can be classified as an unprecedented satire, using indirect actions of its characters to convey a forthright message regarding human misdeeds. The first few pages of the book presents two main characters, Mr. Heathcliff and Mr. Lockwood, where both serve an importantRead MoreThe Conflict Between Nature and Culture in Wuthering Heights by Emily Brontà « and a Room with a View by E.M.Forster1649 Words à |à 7 Pagesââ¬Å"Man is born free, but everywhere he is in chains.â⬠- Jean-Jacques Rousseau Many readers enjoy ââ¬ËWuthering Heightsââ¬â¢ as a form of escapism, a flight from reality into the seclusion and eerie mists of the Yorkshire moors, where the supernatural seems commonplace and the searing passion between Catherine and Heathcliff absolute. Yet Wuthering Heights reaches much further than its atmospheric setting, exploring the complexities of family relationships and Victorian societyââ¬â¢s restrictions; similarly, inRead MoreTheme Of Nature In Wuthering Heights1458 Words à |à 6 Pagesmeanings of nature describe the phenomenons of the physical world and inherent features of a specific being or object. Present in the novel Wuthering Heights, written by Emily Bronte, the nature aspect life depicts is uncovered in various types of ways. Brought to attention throughout the novel is the use of weather and seasonal change, as well as characterization and how one can discover a form of nature from the perspective of a certain character. Bronte expresses the form of nature through characterizationRead More Comparison of Thrusscross Grange and Wuthering Heights Essay764 Words à |à 4 Pagesand Wuthering Heights Never have two more opposing places existed than Thrusscross Grange and Wuthering Heights. Wuthering Heights is a dwelling characterized by fiery emotions, primal passions, bitter vengeance, and blatant evil. Thrushcross Grange is a peaceful, beautiful abode which epitomizes all that is good and lovely. Emily Bronte includes these two places in the Romantic novel, Wuthering Heights, to create a contrast which furthers the overall theme of good vs. evil. Wuthering HeightsRead MoreAnalysis Of The Novel Wuthering Heights 1636 Words à |à 7 PagesJournal - Wuthering Heights Point of View ââ¬â Wuthering Heights has two main narrators from whose point of view the novel is written. Lockwood is the primary narrator, and much is of what takes place in the present is told through his eyes, via first-person. The narration shifts to Ellen Dean, as she gives, to both Lockwood and the reader, her version of past events. She serves as the peripheral narrator, who is meant to tell the tale of what transpired before Lockwoodââ¬â¢s arrival to Wuthering Heights. Ellenââ¬â¢sRead MoreWuthering Heights and Thrushcross Grange - Contrast Essay790 Words à |à 4 Pagesopposing places existed than Thrusscross Grange and Wuthering Heights. Wuthering Heights is a dwelling characterized by fiery emotions, primal passions, bitter vengeance, and blatant evil. Thrushcross Grange is a peaceful, beautiful abode which epitomizes all that is good and lovely. Emily Bronte includes these two places in the Romantic novel, Wuthering Heights, to create a contrast which furthers the overall theme of good vs. evil. br brWuthering Heights is a house set high upon a hill where is exposedRead MoreEssay on Early Criticisms Of Wuthering Heights by Emily Bronte2511 Words à |à 11 PagesWuthering Heights was first published in 1847 with the authorââ¬â¢s name given as Ellis Bell. Wuthering Heights was actually written by Emily Bronte, but she adopted a male alias as female authors rarely got published. Her work was praised for the imagination used, but criticised for its moral ambiguity. Wuthering Heights challenged Victorian ideals and this shocked its first critics. The fact that Emily Bronte felt the need to use a male alias is an indication of how she feared the public wouldRead More Comparing Virginia Woolfs Mrs. Dalloway and Emily Brontes Wuthering Heights1678 Words à |à 7 PagesWoolfs Mrs. Dalloway and Emily Brontes Wuthering Heights Virginia Woolfââ¬â¢s Mrs. Dalloway and Emily Bronteââ¬â¢s Wuthering Heights share similarities in many aspects, perhaps most plainly seen in the plots: just as Clarissa marries Richard rather than Peter Walsh in order to secure a comfortable life for herself, Catherine chooses Edgar Linton over Heathcliff in an attempt to wrest both herself and Heathcliff from the squalid lifestyle of Wuthering Heights. However, these two novels also overlap
Sunday, December 15, 2019
Taxation Assignment Free Essays
Question 1: aTax treatment to an individual if his employer was to provide the following benefits in package 1: Rental of apartment $ Salary Airfare for home leave (1trip) (20% x 5000) 1,000 220,000 Employeeââ¬â¢s remuneration 221,000 Rental of apartment (housing accommodation benefit) for a non- director will be assessed based on the lower of: the annual value of the accommodation provided or 10% of the employeeââ¬â¢s remuneration inclusive of all other benefits except hotel accommodation. Therefore, housing benefit will be assessed at $22,100 because it is assessed based on the lower of (10% x 221,000= $22,100) or annual value of rental apartment of $60,000. Home leave passage According to Singapore tax law, home leave passage is provided by the employer to nonSingaporeans and non-permanent residents, the benefit is assessable to tax based on 20% of the cost to the employer. We will write a custom essay sample on Taxation Assignment or any similar topic only for you Order Now This concessionary treatment only can apply to ONE return leave passage per annum each for the employee and spouse, and TWO return passage for each child of employee per annum if child should be unmarried, under 16 years old or otherwise receiving full-time education or incapacitated. Therefore, in this package 1, Mr Rouse will be assessed for home leave passage at: 20% x 5,000= $1,000 Relocation passage According to Singapore tax law, relocation passages are by concession not a taxable benefit on the employee so that all the relocation expenses is not taxable benefit for Mr Rouse. b Package 1: $ Salary Annual rental of apartment Home leave passage (20% x 5000) Statutory income Less: donation Assessable income Less : Relief Chargeable income Tax on 1st $160,000 Balance @ 17% (238,100 ââ¬â 160,000) x 17% 220,000 22,100 1,000 243,100 NIL 243,100 (5,000) 238,100 15,500 13,277 28,777 Less : 20% tax rebate (capped at $2000) Net tax payable (2,000) 6,777 Package 2: $ Salary Statutory Income Less: donation Assessable income Less: Relief Chargeable income Tax in 1st $160,000 Balance @ 17% 17% x (295,000-160,000) 300,000 300,000 NIL 300,000 (5,000) 295,000 15,500 22,950 38,450 Less : 20% tax rebate (capped at $2,000) Net tax payable (2,000) 36,450 c Mr Rouse should choose package 1 because in this package, he can receive many benefits as well as many concessionary treatments that can redu ce the net tax payable, in order to get higher return than in package 2. Singapore is a country where the government uses many policies that include many benefits, treat with consideration to attract talents from many the other countries and tax law is not the exception. Therefore, Mr Rouse should choose or ask more benefits instead of only high salary such as house accommodation benefit, home leave passage, relocation passage, transportation benefit, etcâ⬠¦. to earn many concessionaries to minimize his statutory income as well as to reduce tax payable. Question 2: aThe relevant dates in shareholderââ¬â¢s continuity test are different for unabsorbed capital allowances and trade losses and donation. Unabsorbed capital allowances can be carried against future profits provided the shareholdings are substantially the same (50% or more) in the 2 relevant dates: The last day of the YA (31 Dec) it arose And The first day of the YA (1 Jan) it is utilized Trade losses and donations can be carried against future profits provided the shareholdings are substantially the same (50% or more) in the 2 relevant dates: The last day of the year it arose (31 Dec of the calendar year) And The first day of the YA it is utilized (1 Jan of YA) b YA 2008: ââ¬â Adjusted tax loss (trade loss) YA 2009: ââ¬â Adjusted profit $40,000 $422,000 The shareholders of Feathers Pte Ltd based on % are as follows: 31/12/2007 Ee Mei Sarah 60% 40% 30/9/2008 40% 60% 31/12/2008 40% 60% 1/1/2009 10% 90% Assumption: on 1 Jan 2009, Donald still holds 5000 shares (total shares are 50,000 shares) Therefore, Queensââ¬â¢s shareholders and their shareholdings are as follows: Number of share 31/12/2007 Donald Ee Mei Ee Mei 25,000 20,000 60% x 5,000 = 3000 Sarah 40% x 5,000 = 2000 Total number of 50,000 shares 30/9/2008 5,000 10,000 40% x 35,000 = 14,000 60% x 35,000 = 21,000 50,000 s at 31/12/2008 5,000 10,000 40% x 35,000 = 14,000 60% x 35,000 = 21,000 50,000 1/1/2009 5,000 40,000 10% x 5,000 = 500 90% x 5,000 = 4,500 50,000 Two relevant dates in shareholderââ¬â¢s continuity test for trade loss are 31 Dec 2007 and 1 Jan 2009. Queensââ¬â¢s shareholders and their shareholdings in % as follows: 31/12/2007 Donald Ee Mei 50% {(20,000 + 3,000)/ 50,000} x 100% = 46% Sarah (2000/ 50,000) x 100% = 4% 100% 1/1/2009 10% {(40,000 + 500)/ 50,000} x 100% = 81% (4,500/ 50,000) x 100% = 9% 100% Previous yearââ¬â¢s trade loss (adjusted tax loss) in YA 2008 can be carried against YA 2009 current yearââ¬â¢s profit because the shareholdings are substantially the same (50% or more) in the two relevant dates of 31/12/2007 and 1/1/2009. YA 2009: $ Adjusted profit Less: trade loss brought forward 422,000 (40,000) Assessable income/ chargeable income 382,000 Conditions to qualify for the tax exemption for new start-up company: A ââ¬Å"qualifying companyâ⬠means a company incorporated in Singapore which for each of the first three years of assessment is resident in Singapore for that YA, and has its total share capital beneficially held directly by no more than 20 shareholders: ? ? All of whom are individuals throughout the basis period for that YA or At least one of whom is an individual shareholder holding at least 10% of the total number of issued ordinary shares of the company throughout the basis period for that YA. In the case of a company limited by guarantee: ? ? all of its members must be individuals throughout the basis period for that YA or at least one of its member is an individual throughout the basis period for that YA, and the contribution of that individual under the Memorandum of Association of the company to the assets of the company in the event of its being wound up, amounts to at least 10% of total contributions of the members of the company throughout the basis period for that YA. Question 3: aThe Singapore tax system is considered as a territorial system because income accruing in or derived from Singapore (Singapore sourced) or overseas income received or deemed received in Singapore is assessable to tax. In other words, income that is sourced outside Singapore is not chargeable to Singapore income tax if this overseas income is not received or deemed received in Singapore. One exception to this rule is dividend gain in Singapore. Under the new one-tier corporate tax system since 1 January 2003, tax will only be imposed at the corporate level and all dividends distributed by a Singapore tax resident company will be tax exempt for its shareholders. b Assumption: basic period is 1/1/200x to 31/12/200x Ms Dinh Tamââ¬â¢s 2-year contract will be from 1/4/2006 to 31/3/2008. Year assessment of Physical presence in Residence Singapore/ period of employment YA 2007 1/4/2006- 31/12/2006 Resident Exercise of employment in Singapore is more than 183 days in the basic period YA 2008 1/1/2007- 31/12/2007 Resident Exercise of employment in Singapore is more than 183 days in the basic period YA 2009 1/1/2008- 31/3/2008 Non-resident Both periods of employment and physical presence are less than 183 days. Remarks c Mr Tan KL, a Singapore resident, purchased a house in China. He rents it out and the rent is credited into his bank account in Hong Kong by the property agent. It means he receives a rental income in China and this income may be subject to tax in China remitted to Singapore is exempt from Singapore tax. In addition, according to Singapore tax law, all foreign sourced income remitted by INDIVIDUAL RESIDENT in Singapore on or after 1 January 2004 will be exempt from tax. d Determine whether the following receipts would be considered as income for tax purposes: iThis income will be exempt from tax if Ah Kow is Singapore resident because this income may be taxed in Macau remitted to Singapore is exempt from Singapore tax. In addition, according to Singapore tax law, all foreign sourced income remitted by INDIVIDUAL RESIDENT in Singapore on or after 1 January 2004 will be exempt from tax. iià Profits made by a share broker from sale of shares is taxable income because shares are considered as his inventory to make profit therefore it is called revenue receipt for this share broker and that is subject to Singapore tax. iii Samantha Lee, a teacher made a profit from the sale of her piano is exempt from tax if this piano is her fixed asset and Samantha Lee doesnââ¬â¢t repeat piano buy and sale transaction many times. It means this profit is capital receipt, not revenue receipt and so that it is not taxable. iv Money received from an unlawful business in Singapore is taxable income because it is revenue receipt and income derived in Singapore so that it is subject to tax in Singapore. v Money received from sale of computer by a private school is exempt from tax because computer is considered as fixed asset of this private school. It means this income is capital receipt that is not taxable income. How to cite Taxation Assignment, Essay examples
Friday, December 6, 2019
Personal Reflection on Leadership Study for Data- myassignmenthelp
Question: Discuss about thePersonal Reflection on Leadership Study for Data. Answer: Introduction The concept and definition of leadership has always been an ever-changing subject for me. The learning that I received from my professor Alan Lawton over the course has considerably influenced and as well as changed my definition of leadership. I will contribute this paper towards the understanding and knowledge that I received in the course and how it will benefit me in the course of my life in various fields and situations. I will also find the gap in my learning and illustrate the opportunity to develop my knowledge of leadership that is required and the process that will be favorable for me to gain the required knowledge. Discussion I started my journey with the same confusion people often possess of leadership. I considered the leadership position as the position of authority or management. According to me, leadership was the ability to manage the work force of the organization and get the best possible outcome from the work that is profitable to the organization. Knowing how to manage the process was a sign of good leadership in my definition. The learning I received in the first week of the course has completely changed my thought of leadership. I now clearly see the difference between management and leadership. Leadership is a collective phenomenon, where the primary factors that come into action are the values, ethics and the relationship between the leader and the followers (Antonakis House, 2013; Ciulla, 2013). Without followers, there can be no leader and the value and the ethics reflects the leaders personal values and ethics. What makes the leader different from others is the ability to channelize the ir values in the team and influence the followers with motivational activities (Chemers, 2014). These are the skills, according to my understanding can be learned, opposing the views of some scholars and historians as they stated that one has to born a leader and it cannot be learned. Though I refuse to completely disagree their thought as the culture one is born in has positional influence over building the persons value and ethics. Vision, identity and passion are some important aspects that a leader must have (Bernhardt Hebert, 2014; Copeland, 2014; Summerfield, 2014). The course enabled me to study different definitions of leadership that are proposed over time by different scholars from historical times staring from the time of Plato and the change of perception over time. The scholars in early time saw leadership as an inborn talent which cannot be learned which has considerably changed over time. Irrespective of the differences of the definitions of the scholars over time, there are some commonalities that can be found in their studies that I highlighted in the previous paragraph. There are also styles of leadership that I came to know from the course that are applicable in different given environment. The study clearly defines that the leadership is directly related to the personality of the leader (Landis, Hill Harvey, 2014). Hence, it was important for me to learn myself further in-depth before I continued to learn about leadership. This process helped me to understand myself in a systematic way and I can say that now I have better understa nding of myself. The course helped me to build my personality, set my identity and clear my vision and also identify my passion. I was never been a more focused person than I am today and I consider this as a benefit that I had from this course. I am now bound by values and ethics that were unclear for me even a few weeks earlier. I came to know about the gender biasness that prevails in the leadership which has its impact on leadership style. The masculine point of view of the society restricts the women from climbing the ladder of the management which needs to be changed. I came to know some of the important stereotypes proposed by people over time that I learnt in time. Some are Women who speak out are immodest and will be shamed; women who are silent will be ignored, Women can exercise either their wombs or their brains, but not both and Women who are considered feminine will be seen as incompetent; women who are considered competent will be seen as unfeminine (Burke Collins, 2001). The knowledge I received from the course has limitless implications in not only in the professional sector I will be working on, but also in daily and personal life. It can be implemented in a wide range of sectors that I might work in, starting from managing a school football team, managing a project team or even in the industrial settings. As I am now clear to myself, it will be easier for me to have a better understanding of others and also to influence them with my ideology of work. Motivation is one thing that a leader should always provide to his or her followers that will be useful for me. In the personal and daily life, I can handle situation better than I could earlier. I can now direct any work with a proper knowledge of the process I am obtaining like organizing a party, performing a debate with friends, even in daily life activities. As every great man have ever told, that the process of learning if an endless process and we can only learn as much as we open ourselves towards the sources of knowledge. No matter how much effort we put in, we can only learn the slightest portion. I think, no one can achieve the absolute and improvement is always welcomed in any learning process. Though I have developed a few of my skills, but the course has let me think that improvement can be done in every aspects starting from personality development to develop value and ethics, vision and passion (Northouse, 2015). I will use my observation open all the time and continue my study in order to enrich my knowledge to improve my understanding. Case study is an important tool to gather knowledge any field and has a vast archive of cases as we learn from observation. The workers can have potential leadership skills or contribute the leader in their learning. The skills related to motivate people is an important part of leadership acti vity that I need to develop to become a good leader (McCleskey, 2014). In this process of learning, I will conduct the study of motivational statements proposed by different leaders over time. The statements of successful leader will contribute in building the motivational attitude in me as already proposed in the learning course. on to it, I believe the common people who are often overlooked can also show potential motivational skills in everyday life which needs to be taken into consideration. Moreover, styles of leadership are also another important factor that needs further study. The deeper understanding of various types of leadership will provide a greater insight of how leaders work and vice versa (Giacalone Jurkiewicz, 2015). Hence, I consider the biographies of different leader will help me developing the understanding. Conclusion I think we all try to manage people instead of leading them. This course helped me to improve my understanding of leadership and enabled me to be more reflective and more assertive. I also get to know that the process of learning about the leadership directly relates with the process of understanding of me. Leadership is something that comes from within us. To better understand the leaders and the leadership, the development of integrity and soul is the prime requirement of me. This course increased by self confidence which has direct impact on my flexibility to try out new perspective to influence people around me and the passion to try again. For me, leadership can never be learned completely. For me, the understanding of leadership is a lifelong journey where one will continuously be a part of the learning process. References Antonakis, J., House, R. J. (2013). The full-range leadership theory: The way forward. InTransformational and Charismatic Leadership: The Road Ahead 10th Anniversary Edition(pp. 3-33). Emerald Group Publishing Limited. Bernhardt, V., Hebert, C. (2014).Response to intervention and continuous school improvement: Using data, vision and leadership to design, implement, and evaluate a schoolwide prevention system. Routledge. Burke, S., and Collins, K.M. (2001). Gender differences in leadership styles and management skills. Women in Management Review. 16(5), 244-256. Chemers, M. (2014).An integrative theory of leadership. Psychology Press. Ciulla, J. B. (2013).Leadership ethics. Blackwell Publishing Ltd. Copeland, M. K. (2014). The emerging significance of values based leadership: A literature review.International journal of leadership studies,8(2), 105. Giacalone, R. A., Jurkiewicz, C. L. (2015).Handbook of workplace spirituality. ME Sharpe. Landis, E. A., Hill, D., Harvey, M. R. (2014). A synthesis of leadership theories and styles.Journal of Management Policy and Practice,15(2), 97. McCleskey, J. A. (2014). Situational, transformational, and transactional leadership and leadership development.Journal of Business Studies Quarterly,5(4), 117. Northouse, P. G. (2015).Leadership: Theory and practice. Sage publications. Summerfield, M. R. (2014). Leadership: A simple definition.American Journal of Health-System Pharmacy,71(3), 251-253.
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