The Current Rate Of Growth Minorities - 1178 Words

Data from the 2010 census has shown that collections of people normally grouped as minorities are now the majority in many local markets and even states. The U.S. state Department has revealed that at the current rate of growth minorities will be the majority by 2042. These results are probably a surprise to no one. From popular music to television, media is now rife with diversity. Racism is now an outdated term and ideology. USA has become one big melting pot of cultures and this effects all industries, especially health. Sanner, Baldwin, Cannella, Charles, Parker (2010) suggest that while America is, itself, becoming more diverse the Nursing field is not. Nurses of Caucasian descent continue to dwarf other racial ethnicities within†¦show more content†¦Some professionals have even attacked the use of the word â€Å"cultural competency† in the medical field. According to Jane Delgado , of the National Alliance for Hispanic Health in Washington, D.C. â€Å" Comp etent† means you think you understand. â€Å"Proficiency† means you value the cultures. It’s the difference between being a short-order cook and being a chef. If you’re competent, you know your stuff, but application is what proficiency is about â€Å" The definition of culture is one that takes on many meanings . According to Dictionary.com Culture is â€Å" the behaviors and beliefs characteristic of a particular social, ethnic, or age group.† But is this definition enough to describe a word as diverse as culture. Culture is something that defines people as a whole at times. From their music and language to their fashion and religion. Culture is a phenomena that encompasses all these aspects. Roberts (2009) notes that culture is dynamic rather than static. Huge events can shape a culture drastically within a few months even. For example, the 2010 Haiti earthquake shook the culture from its foundation. The capital itself is still in ruins and the social and economic situation is as worse as it has ever been. Yet because of this Haitians have been forced to being cleaning up their own neighborhoods and open up their own schools. This has bonded together those who once would have never known each other. In the medical field all these tangibles have to be addressed with patients. A

Racism Or Slavery Essay - 953 Words

Racism or Slavery, which came first? nbsp;nbsp;nbsp;nbsp;nbsp;Racism or slavery, neither, this essay will document the prejudice against Africans from Europeans that led into slavery and racism. Prejudice issues in a dislike for an individual or group of these individuals. This dislike can simulate from many differences that are shared, religion, culture, system of living (government and social practice), or in some cases looks. nbsp;nbsp;nbsp;nbsp;nbsp;â€Å"Initially English contact with Africans did not take place primarily in a context which prejudged the Negro as a slave, at least not as a slave of Englishmen. Rather, Englishmen met Africans merely as another sort of men. Englishmen found the peoples of Africa very different†¦show more content†¦Davis like the definition, had been deeply stained with dirt, become soiled, foul, disgraceful, and made himself liable for punishment. Black in its definition was an adjective. Able to describe plagues, seas, and days (Black Friday). Holding a meaning of negativity in English minds before being applied to Africans, but not changing once applied. Everye white will have its blacke, And everye sweete its sowre. George Puttenham The English noticeable difference from Africans became a dislike for those differences. Generally in the aspect of religion, did difference come to a head. The English considered the Africans as being a heathen. â€Å"The most important aspect of English reaction to African heathenism was that Englishmen evidently did not regard it as separable from the Negro’s other attributes. Heathenism was treated not so much as a specifically religious defect but as one manifestation of a general refusal to measure up to proper standards, as a failure to be English or even civilized (Jordan, 1).† A dislike for the Africans is mounting, as the English express a need for change in the heathenistic Africans. â€Å"If the English did not act upon this continued heathenism among NegroesShow MoreRelatedSlavery : Racism And Racism Essay1134 Words   |  5 PagesSlavery: A root to Racism. Slavery and Racism Slavery as described by Oxford dictionaries â€Å"a person who is the legal property of another is forced to obey them† was introduced to America dating back to 17th and 18th centuries. African slaves were first brought to America as a means of cheap labor to work on tobacco plantations and later on the cotton gin. With the constant demand for labor and declining population, the colonists were led to believe that African slaves were the cheapest and efficientRead MoreSlavery, Racism, And Slavery Essay1779 Words   |  8 PagesSlavery began before racism in North America. To prove this I will provide an analysis of chronological events that displayed acts of slavery and racism. With that being said, Initially I will be delving into the earliest implementations of slavery in North America. That being Jamestown Virginia 1619. Secondly, analysing an extract from 1655, where an African man named Anthony Johnson claimed to own another black individual, John Casor as his property. Subsequently, moving onto Winthrop D JordanRead MoreSlavery and Racism1509 Words   |  7 PagesCivilization Dr. Carlson November 17, 2011 Slavery and Racism: Are They One in the Same? Aphra Behn was an extremely significant and influential English writer in the 1600s. One of her more famous works, Oroonoko, discusses the issues of slavery and racism in the Americas. Many people believe that slavery and racism go hand in hand. In fact, these two ideologies are awfully different. Slavery is the act of forcing humans to be treated property whereas racism is the belief that discrimination basedRead MoreRacism And Slavery : Black Or The Egg, Slavery Or Racism?993 Words   |  4 Pagesthe chicken or the egg, slavery or racism? The question of whether racism is the root of slavery, or if slavery caused racism is an ongoing debate that throughout history historians has been batting to answer, and have yet to come to an agreement. Some people think that people were made slaves because of prejudice toward the color of their skin, therefore, racism caused slavery; others believe that people saw slaves as inferior to them, and therefore slavery caused racism. Jordanâ€℠¢s â€Å"The Mutual CausationRead MoreRacism and Slavery in Oronooko1158 Words   |  5 Pageswritten in the perspective of a white colonial woman in the eighteenth century. I found the novella to have a lot of subtle racial undertones despite the fact that during that time it was seen as an anti-slavery novel.(1) There have been debates on whether this novella is pro-slavery or anti-slavery? While reading, I decided that it was neither, but more so a novella from a revolutionist point of view. One of the first things that sticks out is the way in which she described Oroonoko physically.Read MoreDid Slavery Cause Racism?3614 Words   |  15 Pagesï » ¿Did slavery cause racism? Viewpoint: Yes. With the slave trade racism became rigidly defined in custom and law. Viewpoint: No. Slavery followed from racism and reinforced existing perceptions of blacks racial inferiority. Racism both preexisted and survived slavery. The color of Africans skin intrigued, frightened, and repelled Europeans. Exaggerating the physical and mental differences that allegedly separated blacks from whites, European writers conjectured that blacks had descended fromRead MoreRacism and Slavery Essay example1811 Words   |  8 Pages Did race prejudice cause slavery? Or was it the other way round? Winthrop D. Jordan, in his monumental study of white American attitudes to black people from 1550 to 1812, argues that prejudice and slavery may well have been equally cause and effect, dynamically joining hands to hustle the Negro down the road to complete degradation. But we must go deeper than that, if we are to understand the rise of English racism as an ideology, the various roles it has played inRead MoreSlavery and Racism Shown in Huckleberry Finn620 Words   |  3 Pagesvery prominent themes. These themes include racism and slavery, intellectual and moral education, and the hypocrisy of civilized society. The most dominant theme, racism and slavery, is recognized when the main character feels that he is doing the wrong thing in helping a runaway slave. It is also recognized in the passage where the main character talks to a boy who compares a black slave’s worth to two-hundred dollars. Twain used the theme racism and slavery in an attempt to convince southerners toRead MoreRacism And Slavery During The 19th Century2451 Words   |  10 PagesRacism is not just restricted to slavery and blacks, racism can be applied to anyone, and in 19th century England this was a huge problem. The 19th century was a trying time for those who were concerned with the abolition of slavery, those who were opposed to it were greatly concerned about losing their wealth or j ust concerned with the principle of a lower race being free. However those who were opposed to slavery were sick of seeing other humans being treated so poorly and saw it as inhuman.Read MoreEssay about Racism and Slavery Hand in Hand1304 Words   |  6 Pagesliberty to all. This goal, however, is darkened by a contradictory event: racism. Racism against African Americans (Negroes) in America was a by-product of permanent and inhumane enslavement of the black population. This type slavery was built upon the need for the American colonies to achieve economic prosperity and social stability. The slavery prior to these social and economic problems was equal to that of white slavery. Black and white slaves and indentured servants received the same treatments

Evaluation Plan Patients with Heart Failure

Question: If you are proposing a new staffing matrix that is intended to reduce nurse turnover, improve nursing staff satisfaction, and positively impact overall delivery of care, you may decide the following methods and variables are necessary to evaluate the effectiveness of your proposed solution: Methods: Survey of staff attitudes and contributors to job satisfaction and dissatisfaction before and after initiating change. Obtain turnover rates before and after initiating change. Compare patient discharge surveys before change and after initiation of change. Answer: Introduction: Sincere efforts in order to alter the health behaviors are required to be guided by the clear criteria of the effectiveness and the efficacy of all kinds of the interventions. The medical community and practices based programs often are based on the professional consensus in spite of the evidence. The efficacy of required interventions only and only be maintained and determined by the specific and appropriately designed studies which are empirical by nature (Boyde et al., 2015). The CVD, which stands for the cardiovascular disease is the main cause of the enhanced morbidity plus the mortality all over. All kinds of the patients with the cardiovascular disease require very long-term care and that too at the multiple manners each day and at everyday life conditions and situations such as the ones which also include at work, at home, and also in the community. Suck kind of the ability for the self-care certainly requires proper understanding and also the utilization of the health-related situations and information, plus the informed ability to decision-making. Methods used to Evaluate Effectiveness: All Individuals with the cardiovascular disease are commonly and routinely instructed in order to engage in all kinds of the self-care activities and behaviors as the main part of the routine management of the diseases. The aim of the health care is to enhance the life expectancy plus to improve all types of the health-related matters and the quality of one's life. For the treatment and the self-care of the patients suffering from the cardiovascular, the nurses make and push the plans of proper care and also strategies that may fairly include the acceptance of the healthy lifestyle habits and factors like the weight management and the smoking cessation (Paradis et al., 2010). The study material and the education is focussed and aimed to promote such self-care behaviors and are also incorporated into all main types of the clinical practice and also the proper guidelines for the Cardiovascular disease. The clinical practices recommend this fact that every individual with the Cardiovascular disease are often and routinely instructed so as to get engaged in the self-care which also includes the medication adherence, diet restrictions, and also the symptom monitoring. The Self-care has always been the main and the fundamental concern for the nursing in the cardiovascular disease and seriously emphasizes the patients' own and self-management of the critical kind of the illness treatment and the symptoms. The main aim of the self-care carefully including in it the self-management, plus its interventions is mainly to strengthen the health and also the quality of living for the outcomes in the ill persons with the critical and chronic conditions (Rolley et al., 2010). The self-care improvement methods are keenly associated to the patient-cantered and the condition-specific such as the improved pain control, better glycemic control, pain control, and the improved sleep. At the time the patients get to know about the complex and the complicated information about the result or the outcomes, the patient at this stage can completely participate in the process of the decision-making. The last step in the disseminating features or the information to the patients mainly has the interactive process which allows the patients so as to make the informed choices all about the health of their own self (LUPON, 2008). Variables to be assessed There are so many variables that can affect behaviour and health status (e.g., differences in informational, physical, social, and cultural environments) that it can be extraordinarily difficult to demonstrate a causal relationship between an intervention and a perceived health effect (Nilsson, 2011). The physical activity and the Intensive diet interventions have been noticed to lessen the cardiovascular disease risk. The MI-wise interventions on the health concerned outcomes associated with the cardiovascular disease risk. Developed tools necessary to educate project participants of CVD Such kinds of the models provide particular tools and the strategies for assessing the coalition functioning at each and every stage of the development, right from the advent of the prior information provide to the end stage on the health objectives and goals. The widespread use of such kind and also the similar evaluation frameworks plus the tools can enhance the quality and the number of the main and the empirical studies for the effects of the linkages which are inter-organizational (Boyde et al., 2012). Such kinds of tools which may be taken into use so as enhance and also improve the measurement capacity also have in it the workshops plus the training sessions to help and also instruct the health authorities as well as the program coordinators on matters on how to establish and also maintain proper system of the data collection, design evaluations, implement of the core indicators and accept the preferred guidance documents for the unique analyse data and the situation. Like the models for the behavioural surveys, national surveillance, tools and the electronic medical records for the program evaluation. References Boyde, M., Peters, R., Hwang, R., Korczyk, D., Ha, T., New, N. (2015). The Self-care Educational Intervention for Patients With Heart Failure.The Journal Of Cardiovascular Nursing, 1. Boyde, M., Song, S., Peters, R., Turner, C., Thompson, D., Stewart, S. (2012). Pilot testing of a self-care education intervention for patients with heart failure.European Journal Of Cardiovascular Nursing. LUPON, J. (2008). Patients' self-care improvement with nurse education intervention in Spain assessed by the European heart failure self-care behaviour scale.European Journal Of Cardiovascular Nursing,7(1), 16-20. Nilsson, U. (2011). Music: A nursing intervention.European Journal Of Cardiovascular Nursing,10(2), 73-74. Paradis, V., Cossette, S., Frasure-Smith, N., Heppell, S., Guertin, M. (2010). The Efficacy of a Motivational Nursing Intervention Based on the Stages of Change on Self-care in Heart Failure Patients.The Journal Of Cardiovascular Nursing,25(2), 130-141. Rolley, J., Salamonson, Y., Dennison, C., Davidson, P. (2010). Nursing Care Practices Following a Percutaneous Coronary Intervention.The Journal Of Cardiovascular Nursing,25(1), 75-84.

Review data relevant to the distinction between early-selection and late selection in models of attention Essay Example

Review data relevant to the distinction between early-selection and late selection in models of attention Paper Attention is the ability to take a hold of the mind and select one from many simultaneous objects or thoughts, discarding some things in order to deal with others more effectively (James,1890, as cited in Norman, 1976) . In every day life there are so many things that can be attended to and so certain aspects have to be selected over others. Some tasks that are carried out require very little attention and others require less the more time that they are practiced. All sensory information that is received requires some cognitive processing however with attention, cognitive processing needs to be continuous in order to keep focus and concentration. Attention is something that could be said to be limited, as cognitive processing cannot occur for all stimuli at the same time. It also is selective as the mental energy required for attention can be expanded as the person sees fit. Attention is an issue that has been debated upon for many years. Early-selection models have looked at selection as a limited process that requires selective attention in order to proceed. The selective attention occurs after a basic analysis of the physical features that are used to tell the difference between selected and non-selected stimuli. As a result of this, the unattended stimulus is not completely perceived. Late selection models however discard this idea and assume that perception is unlimited and that attention can be performed in parallel without a need for selection. Lavie and Tsal, 1994) Both the late selection models and early selection models differ in their concepts of how people attend to things and it was only until a compromise model was put forward by Lavie and colleagues that both models were combined to form the perceptual load framework. The idea of how we attend to more than one thing at a time has always been an issue. Colin Cherry (1953, as cited in Eysenck and Keane, 2001) looked at this idea when at a party he was fas cinated with how people were able to follow just one conversation when there are many other conversations taking place around. We will write a custom essay sample on Review data relevant to the distinction between early-selection and late selection in models of attention specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Review data relevant to the distinction between early-selection and late selection in models of attention specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Review data relevant to the distinction between early-selection and late selection in models of attention specifically for you FOR ONLY $16.38 $13.9/page Hire Writer He called this idea the cocktail party effect, and put it down to physical differences, like gender, speaker location and voice intensity. Cherry carried out a number experiments on this idea and did this by presenting subjects with two different messages at the same time, one in each ear. Cherry found that when the messages were of the same voice then the listener was unable to distinguish between either of the two different messages. Cherry then carried out studies in which he asked the listeners to shadow one of the two messages heard. He found that the listeners could extract very little information from the non-shadowed message, and barely noticed when the non-shadowed message changed language or was even read backwards. Moray (1959, as cited in Kahneman, 1973) tried to look at how much information a subject could remember in the rejected auditory channel and so repeated an english word 35 times in one of the ears. He found that even though the subjects had heard the word many times, many of them still could not retain what it was. Cherry concluded from his work that unattended information receives hardly any processing, which follows the early selection model ideas that attention is not processed in parallel. Broadbent (1958, as cited in Eysenck and Keane, 2001) developed Cherrys ideas further by conducting an experiment on participants in which he presented them with two sets of numbers in each ear. For example the number 354 was presented in one ear at the same time as the number 692 was presented in the other ear. Broadbent found that participants recalled the numbers ear by ear rather than as a whole number, for example 354692 instead of 365942. Broadbent explained his findings by saying that both the inputs are presented in parallel fashion until they reach a buffer where one input is allowed to pass through and the other remains for later processing. This he explained is to prevent an overload. From his discovery Broadbent went on to construct a model from which he felt best described how attention is processed. This model was called the filter model. The filter model put forward the idea that the ability to analyse and identify information is limited. He argued that when information reaches the brain it filters out desired messages and rejects everything else, therefore blocking undesired inputs and preventing an overload on the perceptual system. (Dittrich, 2004) When information is presented it is analysed based upon its physical characteristics. The information is then simultaneously stored in separate channels in the sensory register and the filter switches between channels passing the information stored there, one channel at a time, to the detection device. If the message coming in doesnt have these characteristics then it is filtered out. Broadbents ideas were the beginning of many years of further research. This begun with a referral back to Cherrys questioning of how people can switch their attention from one input to another when they are unaware of the content within the unselected input. Gray and Wedderburn (1960 as cited in Kahneman, 1973) looked at this and ignored Broadbents idea that attention was the basis of an analysis of physical characteristics. They believed that psychological aspects played an important part and so carried out experiments to try and prove their theory. The experiment involved presenting subjects with words broken down into syllables. Each syllable was presented alternately to each ear. At the same time another word was broken down the same way and was presented to the complimentary ear. Gray and Wedderburn found that words could be constructed and were not repeated as just a mixture of different syllables. This suggested that meaning of information can be constructed from both ears and it is not just physical characteristics like Broadbent had previously said. Continuing from the work of Cherry and Broadbent, Treisman (1960) discovered that in experiments where a participant had to shadow a word, they sometimes repeated a word that had been presented to the unattended ear. This was known as a breakthrough(Dittrich, 2004). Treisman carried out a series of experiments and found that on the cases where this did occur the majority of the time the word was related to the context of the words being presented to the attended ear. Findings from this led to Treisman proposing a new filter theory in 1968. The filter rejected the idea of Broadbents all or none filter idea and suggested that attention is processed in a more flexible manner. Treisman noticed that a difference in voice and language played an important part in experiments involving participants to select a response to one of two messages ( Norman, 1976). It seems that differences occur depending on what language the second message is spoken in. For example if the language is of similar phonetic structure to that of English then it is less distracting than if the language was something like Czech. Also if the subject has previous knowledge of a language then this will be more distracting than hearing a language that they have never heard before. Overall Treisman concluded that it is unlikely that both messages are fully analysed and so selection of one message takes place over the other This selection takes place starting with an analysis of the messages physical features, then goes on to look at words and meaning. Triesman said that selection of messages that have the same voice, intensity and localization takes place during the analysis rather than after it. It is at this stage that the information-handling capacity becomes limited and so to prevent overloading the irrelevant message is either discarded or both messages are kept and alternation takes place between each one. The decision to which message is kept or whether both are alternated is based on physical characteristics and grammatical features. This is why people are sometimes able to anticipate what words are about to occur when speaking to someone about a particular subject. It is also why that information from competing messages is sometimes picked out when the information being heard is similar to that in which is being primarily attended. Deutsch and Deutsch (1963, as cited in Eysenck and Keane, 2001, Norman, 1976) come up with a theory, which is known more as a late selection model. According to Deutsch and Deutsch all information is processed in full when it enters the consciousness and that it will reach the same perceptual and discriminatory mechanisms whether attention is paid to it or not. They believed that sensory stimulus does not affect what we attend to but each central structure has different levels of importance. For example, our own name makes us attend more or distracts us more easily from a primary source than any random word. Deutsch and Deutsch disregarded Triesmans and Broadbents early filter theories and put forward the idea that even if a signal is on a channel in which another signal is already being attended it still can be detected. They also suggested that all inputs are recognized in parallel, and that the role of attention is to select which items get placed in short term memory. There is a lack of evidence supporting Deutsch and Deutschs theory and competing theorists have provided evidence against the idea that all information is processed in full. For example Treisman and Geffen (1967) asked participants to shadow one of two auditory messages and tap when they heard a target word in either of the messages. Results found that detection of the target word was much higher in the shadowed message than the non-shadowed message disregarding Deutsch and Deutschs claim that there should be no difference in the detection rate. Lavie et al (1994) took the ideas of both the early and late selection models and came up with a compromise of the two; this model was called the perceptual load framework. Lavie et al proposed that although physical differences play an important part in selective attention, irrelevant information is only discarded when the perceptual load of relevant information is too high to make use of the available resources. Therefore Lavie et al argues that tasks have different levels of attentional capacity and that upper limits are imposed at different levels dependent on a persons temporal state of alertness, availability of resources and the subject-task structural constraints. Navon and Gopher (1979 as cited in Lavie and Tsal, 1994) came up with a rule that states the amount of resources that can be applied to a task. They said that resources will be supplied to meet the internal demand and that these resources will either equal the demand or reach the limit of the available resources. Lavie et als approach mixes both the early and late selection processes by looking at the distinction between high and low perceptual loads. A perceptual load is the number of units in a display and the type of processing that is needed for each unit. It seems that the results that support early selection models have been gained when the conditions have been of high perceptual load whereas results supporting late selection have been gained under conditions of low perceptual load. As well as all of this Lavie et al still takes into consideration the differences between the physical characteristics of attended and unattended information. An experiment carried out by Stroop (1935 as cited in Lavie and Tsal, 1993) shows that there is a poor physical distinction between relevant and irrelevant stimuli when they both occupy the same location. This was shown in an experiment in which subjects had to identify the colour of a word. Results found that subjects processed the meaning of the word and that reaction time increased in relation to the baseline of response time to recognising a colour patch or the colour of a non-colour word when the word was a colour name and printed in a different colour. The stroop effect therefore was said to show that one stimuli affects another more one way, than if the two stimuli were to be reversed. For example naming a colour doesnt usually affect word reading, but word reading can affect colour naming. This indicates that the stoop affect is an example of the difference in parallel processing between relevant and irrelevant stimuli, which shows why there is a difference in response times between some stimuli compared to others. In all this approach looks at perceptual load being of a low level and generally supports late selection models as it takes upon the idea that attention is a process that can be carried out in parallel. Looking at evidence supporting early selection models however takes into consideration high perceptual loads. Pashler (1984, as cited in Lavie and Tsal, 1994) devised a variation of the bar-probe technique (Averbach Coriell, 1961). This involved using eight different items shown on a display with three stimulus onset asynchronies being shown between each stimulus and the probe. Subjects had to match each of the four shapes with the location, which resulted in the subjects creating eight different combinations. Pashler found that physical differences increased the time it took the participant to identify each shape to the location, even when the probe came 300 msec before the display. This therefore questions the late selection models as it shows that selection happens at the perceptual stage. In conclusion it seems that there is evidence supporting both models of early and late selection and that attention is something that varies dependent on a combination of both ideas. Although Broadbent (1958) and his filter theory initially put forward the idea that attention is a selective process, it does seem from later research that in some cases people are able to attend to more than one thing at a time. Treisman (1960) developed Broadbents idea and extended his filter theory by suggesting that physical differences play an important role in determining which message to keep or discarded. Treisman believed that selection takes place before analysis rather than after it and that both messages can be kept but alternation has to take place to prevent an overload. A late selection model proposed by Deutsch and Deutsch (1963) disagreed with that of early selection models in that they believed that all information is processed in full when it enters the consciousness. Deutsch and Deutsch said that even when multiple messages are on the same channel they can still be processed in parallel with the most important being kept and the other being stored in the short-term memory. Comparisons of the early and late selection models finally resulted in both being examined in an equal manner, eventually leading to the perceptual framework model being proposed by Lavie and colleagues (1994). This model supported both selection models by linking it to whether a perceptual load was high or whether it was low. Overall it seems that attention is wholly down to an analysis of physical properties, which is then given further analysis to determine what things are paid attention to and what things are not.

World of Words Essay Example

World of Words Essay Example World of Words Essay World of Words Essay The limits of my language mean the limits of my world. - Ludwig Wittgenstein When we think of communication, we often think about the language used to convey the message. Language and many of our nonverbal behaviors are symbolic. We need to keep in mind that across cultures, symbols do not always mean the same thing and can cause confusion or misunderstanding. The text offers the following example on page 95. The arbitrary nature of language becomes obvious-sometimes humorously so-when we discover that our words dont mean the same thing in another culture.The manufacturer of Dr. Pepper learned this lesson when marketing the soft drink didnt work in the United Kingdom. There, Im a pepper means Im a prostitute (Leaper, 1999). In Chapter 4, the author of the text suggests a set of guidelines for Improving Verbal (with words) Communication, we should: Engage in a Dual Perspective- that is, recognize the others viewpoint Own Your Thoughts and Feelings- that is, take responsibility for thoughts and feelings rather than blaming others. Use I language rather than You language as seen in the examples in Table 4. . Respect What Others Say About Their Feelings and Thoughts- just as you own your thoughts and feelings, others are doing the same, respecting this allows us to confirm them as people and maintain the dual perspective. Strive for Accuracy and Clarity- because symbols are arbitrary, ambiguous and abstract, we need to find ways to make our communication more accurate and as clear as possible for the situation at hand. Asking questions is a good way to insure accuracy and clarity of messages.

Double Placement Reactions Lab Essay Example

Double Placement Reactions Lab Essay Example Double Placement Reactions Lab Essay Double Placement Reactions Lab Essay Reactions Lab * November 14, 2010 Double Replacement Reaction Introduction / Purpose: The purpose of this experiment is to combine a solution made of potassium iodide and a solution of lead (II) nitrate and produce a precipitate. The reaction is listed as Pb(NO3)2(aq)+2KI(aq) 2KNO3(aq)+PbI2(s). The contents of the beaker was the solution of potassium iodide and lead (II) nitrate. The solution was poured into an Erlenmeyer flask holding a Buchner funnel with a piece of filter paper at the bottom of the funnel. The filter paper contained a yellow precipitate at the end of the experiment. This precipitate was lead (II) iodide. The potassium combined with the nitrate and filtered through the paper whereas the lead combined with the iodide and was not soluable in water and was collected on top of the paper. Materials: * 40 ml Potassium Iodide (Kl) * 20 ml Lead (II) Nitrate (Pb(NO3)2) * 100 ml Beaker * Stirring rod * Erlenmeyer flask * Buchner funnel * Watch glass * Scale Experimental Methods: 1) Obtain a 100 ml beaker 2) Obtain 40 ml of Potassium Iodide (Kl) 3) Obtain 20 ml of Lead (II) Nitrate (Pb(NO3)2) 4) Obtain an Erlenmeyer flask 5) Obtain a Buchner funnel with filter paper at the end of the funnel 6) Obtain a stirring rod ) Obtain a watch glass 8) Combine the 40 ml of Potassium Iodide (Kl) and 20 ml of Lead (II) Nitrate (Pb(NO3)2) in the 100 ml beaker 9) Use the stirring rod to stir the solution 10) Place the Buchner funnel in the Erlenmeyer flask 11) Pour the solution from the 100 ml beaker into the Buchner funnel 12) Remove the Buchner funnel from the Erlenmeyer flask 13) Place the solid precipitate from the filter paper into the watch glass 14) Using the scale, record the weight of the solid Data: Weight of Percipitate| Color of Percipitate| % Yeild| 9. 112 g| Yellow| . 0098828633| Results: When Potassium Iodide is combined with Lead (II) Nitrate, a chemical reaction occurs. The lead combines with the idodine and the potassium combines with the nitrate. One solution remains a liquid whereas the other solution becomes a solid. The solid is not soluable in water and is able to be filtered out. The equation is pictured below in Figure 1. The solid turned yellow in color. After the solid was filtered from the solution, it was weighed. This weight was measured and calculated as the percent yield. Figure [ 1 ] Discussion and Analysis: This experiment was a basic one with little possibility for error. The combining of two liquids produced a liquid and a solid. The positively charged atoms present in one solution combined with the positively charged atoms present in the other. This left the negatively charged atoms in both solutions to do the same. This is known as a Double Reaction. In this experiment, the Potassium Iodide was mixed with Lead (II) Nitrate. When the two chemical compounds were combined in a beaker and stirred with a stirring rod, the solution changed color. The solution in the beaker turned yellow in color. After stirring the solution, it was poured into a Buchner funnel that had a piece of filter paper at the bottom. This filter paper aided in collecting the precipitate and allowing the remaining liquid solution to pass through. The precipitate that was collected was transferred to a watch glass. After weighing the watch glass, the weight of the solid was calculated. The weight of the solid subtracted from the original weight of the solution gives the weight of the remaining liquid that was filtered through the filter paper. The weight of the solid is used to calculate the percent yield. The formula used to calculate the percent yield is: = (actual yield/predicted yield) x 100% = (actual yield /((20 ml /1000ml / liter) x GMW of PbI2)) x 100% = (actual yield / (. 2 x 461. 009)) x 100% = (actual yield /9. 22) x 100% = . 0098828633 Conclusions: The experiment went just as planned. The hypothesis was that a precipitate would be yielded as the result of combining two solutions together and passing the solution through filter paper. The solutions combined and reacted just as predicted. The cations and anions combined together and created a precipitate that was yellow in color. The precipitate was weighed and gave a chance to calculate a percent yield. The data collected was plugged into a formula that was given in the experiment procedures. The weight of the solid precipitate was divided by the predicted yield and then multiplied by 100%. In conclusion, the experiment was a success. Observations Record weight of lead (II) iodide solid (grams): 9. 112 g Calculate % yield = (actual yield / predicted yield) x 100% = (actual yield / ((20 ml /1000 ml/liter) x GMW of PbI2)) x 100 % = (actual yield /(. 02 x 461. 009)) x 100 % = (actual yield / 9. 22) x 100% = 0. 0098828633 g

Intercultural Communication optional Paper Essay

Intercultural Communication optional Paper - Essay Example Among theories of self and society is the high context vs. low context societal communication. Characteristics of communicative environment include cultural, socio-relational, physical, and perceptional environments. In this aspect cultural contexts entails features such as individualism and collectivism while physical aspect entails the geographical situation of interactions such s school, staffroom or at a dinner table. The extent to which communications and interaction depends on these features vary according to culture. In this aspect, a high context communication refers to the one that a lot of information either is in the physical or is within a self. Very little message in this perspective is coded. A low context communication on the other hand is the one that is explicitly coded. A cultural continuum helps in conceptualization of low-high context communication in which case there is no culture that appears exclusively to the extreme ends of the continuum. High cultures tends to have restricted communication code system such that users of a restricted code system rely most on the elements that pertains to context of communication setting for information as compared to the actual language code (Richard, 24). In high context cultures, since the parties understand each other, the words mostly do not necessarily convey meaning. People communicating in high context culture recognize that information from various elements of high context culture already exists and must not be codified further. Hence high context communication is fast, efficient, proficient and gratifies. In the low context culture, the verbal code is the primary source (Ian, 2). Thus people rely largely on the verbal code method to create an interpret meaning. The concept of face, the interactional self- image that a person displays which closely relates to the discursive images. Face refers to one’s image in a relational

Writing Assignment Research Paper Example | Topics and Well Written Essays - 500 words

Writing Assignment - Research Paper Example This is called bounded rationality. We all know that NASA from very long wants to send a man to Mars. But, since this would be the very first time a man would be going to Mars, we have only limited information available about that planet. So, this first visit to Mars might not lead to a definite success for NASA. According to Simon, to satisfice means to take a decision which is good-enough for the present situation. The term Satisficing is also called Muddling Through. The word Satisfice was coined by Herbert Simons. It refers to a sub-optimal choice made by the decision maker which he considers to be good enough. Satisificing, therefore, is a decision making process which leads to a near optimal solution and not the optimal one. Satisficing is not a form of rational actor behavior, since the rational behavior would lead to the most optimal alternative available as the decision. But, satisficing considers the sub-optimal decision. Satisificing is more closely akin to bounded rationality since both these approaches lead to a decision which is not the most optimal or rational one. Simon wished to replace the economic assumption of global rationality since he strongly believed that it is not possible for human beings to behave rationally because of their computing limitations, and also time and information accessing limitations. Simon believed that the way humans ‘actually’ make decisions is by following the approaches of bounded rationality and satisficing (Newell, 1972). I strongly agree with Simon on his approach to decision making. His approach does make sense because human decision making has a lot of challenges in terms of selecting the best alternative. I would like to enlighten this with the help of an important recent happening which is the law enforcement in recent London riots. The laws were enforced in a way such that the riots are deterred immediately. Even if the culprits could not be caught of immediately, it

Students as Catalysts Of Peace Essay Example for Free

Students as Catalysts Of Peace Essay Friends, let me begin by quoting you a line lifted from Eleanor Roosevelt. â€Å"It isn’t enough to talk about peace. One must believe in it. And it isn’t enough to believe in it. One must work at it.† This ladies and gentlemen challenges Juan De la Cruz, the majority common Filipino people. And what is more moiling to this are the sweet and sour additives and influences of the society. My friends, as we all know Philippines is somehow ignorant to peace, particularly Mindanao. The island in this country that has 63% Christian majority and 32% Muslim population resulting in many violent conflicts due to misunderstanding. According to Jose Rizal, â€Å"Youth is the hope of the fatherland.† It is indeed a privilege for every Filipino youth to show patriotism and responsibility in raising the country through bringing back peace. Peaceful resolution of conflicts is more likely the choice of an ideal youth. But how can we encourage the youth? Simply, envelope them in a world where they can have a stronger sense of self-esteem; more solid connections to their own community; sense of empowerment to make decisions affecting their own future; adequate opportunities to get to know youth who are different than themselves and; access to programs to improve leadership, communication and basic conflict resolution skills, in short develop them inside the home and education, thus students must be seen as the pioneers and catalysts for peace. There are lots of organizations and projects being built globally to foster peace. One of these is the â€Å"Empowering 900 Filipino Youth in Peace Building†. The project that aims to raise schoolchildren as peacemakers. Creating a library involving students as volunteers, organizing trainings for the whole community, creating a student service club that will then become the basis for a volunteer and peace movement are the ways they are doing to realize their goal of connecting people to peace through service.

Reader Response Essay - Slave Purchases and Breeding: Unruly Slave :: Reader Response Essays

Reader Response Essay - Slave Purchases and Breeding: Unruly Slave My initial response to G. B. Wallace’s letter was one of confusion. As I reread the piece given the title â€Å"Slave Purchases and Breeding: Unruly Slave, Wallace, G.B† I realized that it was nothing more than a business letter between a slave owner and an associate of his that could presumably help him out of his situation. The language of the letter created a small barrier, since it was out of date in comparison to contemporary American language, but with a little effort, I could see the author’s intentions. For example, I have never heard the word â€Å"aforesaid† used before. Using the context of the letter, I could deduce that it simply means mentioned earlier or said beforehand. This reaction doesn’t surprise me because I rarely read literature from this time period, and anything you don’t do often takes a little time to get used to. I adjusted to the language easily, because the letter was short and simple, thus requiring little patience to understand. As far as my reaction to the actual subject matter of the letter, I was not overly shocked or repelled by the inhumanity concerning the slaves. I don’t support slavery or reconcile any prejudices. I think human property is very wrong. Americans should be ashamed to bear its disgraces as part of our history. The truth should be known, though; that is part of our history, and many horrible things happened because of it. This short letter, however, did not arouse any of the anger that comes with the portrayal of such injustice. I am a sensible person, but I am also very sympathetic and sensitive to the needs of others. When extreme prejudices occur, such as slavery, and I read stories or watch movies about it, it really does sadden me. I didn’t feel this way at all after reading this letter about slave trading. Maybe it is because nothing in the letter, such as the tone or word usage, led me to believe that these slaves were being mistreated. Obviously, slavery in itself is mistreatment, but it was also part of the southern culture of that time period. I mean, just because someone owned slaves doesn’t necessarily mean he is a horrible person. People do things that I consider to be immoral all the time, but I don’t condemn them as bad.

Economic/Social transitions in literature Essay

The great plays staged in London and its more modern counterpart, the films, that are accessible to all, depict the social issues, biases and struggles of not only the characters in the plays or the films, but also the society of that time. As for instance, the acquisition of wealth as a social activity, which is very primitive to man, as primitive as his quest to survive, has been portrayed in varying degrees of need, as if so urgent. The problem arises when one realizes that the quest is not a solo act. There are still other members of the society one belongs to and interacts with, who seek wealth in their own ways. Since man made discoveries of and developed the tools or things he could use for purposes that serve him, benefit him, and enrich him, man became a part of the race for the survival of the fittest. Self-interest is his order of the day that, by hook or crook, he has to engage in activities that will earn for him his status, prestige, monetary rewards, properties and other ‘successes’ or things he finds worthy of his taste. The means by which such ‘rewards’ are achieved are just an afterthought, and most of the time, immaterial to him. The beginning of the 16th century marked the trend towards Industrial Revolution in England and writers have recorded in their manuscripts the daily ordeals their society faced, literally and figuratively. In Christopher Marlowe’s â€Å"The Jew of Malta† as in William Shakespeare’s â€Å"The Merchant of Venice†, it is evident that religious differences or conflicts are present and the Jews figured greatly in these conflicts. They are despised by the locals – Maltese and Venetians alike. They are spat on and called by other names for the Jews are easily identified by the red wigs they are required to wear at all times. Shakespeare echoes the thoughts and social issues regarding the Jews of their time. Sentiments against the Jews are present in both plays although it still remains debatable if Marlowe or Shakespeare were anti-Semitics. The term anti-Semitism came about in 1879, but anti-Jewish agitation was already present for thousands of years. Even during the ancient Roman Empire, the Jews were already discriminated upon politically for their religion and special forms of worship. Discrimination was also used as a ground against the Jews from obtaining Roman citizenship. As they were responsible for the crucifixion of Jesus Christ during his time, they have been considered a race with a bad reputation. As the gospel of Christ spread from Jerusalem to surrounding Gentile lands to as far as the western hemisphere and brought about the eventual domination of Christianity, Jews had been the object of universal and systematic hatred where religion is concerned (â€Å"Anti-Semitism†, 2009). Equally disdainful are the Jews’ regard to the Christians’ religious hypocrisy. Both plays present the utter hypocrisy of Christians who are superficially devout but are inwardly rotten as Barabbas’s slave, Ithamore. The materialistic friars Jacomo and Bernardine, leaders of Christianity from different orders in a certain locality, are keener at the wealth of Barabbas than of the heavenly riches they preach. Evidently, social structure is at play. An invisible social structure somehow manipulates important social systems that includes the manner society conducts its trade, or handles and interprets its laws, its political affairs, its cultural norms and other areas. All institutions of human affairs are considered social structures, including family, religion, law, economy and class and all these are under a larger and more encompassing chunk called â€Å"social system† (Lopez and Scott, 2000). Marlowe’s portrayal of Barabbas, closely resembling the murderous Barabbas who was freed during the time of Christ, also performed a killing spree he masterminded. There was no telling at the end, though, of the motivations that drove him to such state, especially after he has regained his wealth after streaks of political deceptions. Poor men marrying wealthy women as a form of emancipation from their present state seems acceptable. In â€Å"The Merchant of Venice†, Bassanio’s urgent love for Portia is ambiguous that he even tells Antonio to consider the arrangement an investment. In â€Å"The Jew of Malta†, Barabbas dislikes the Christian men courting his daughter for he does not want any of them sharing the wealth he stored up for her. Men and women are used to cross-dressing. On the very stage where Shakespeare’s plays are performed, no women are allowed to take part. So men in women’s roles cross-dress. Quite intriguing also is the love of Antonio for Bassanio that he was willing to shed off a pound of flesh to prove his great love for his friend. â€Å"The Shoemaker’s Holiday†, Thomas Dekker’s comical play, was staged around the time the fame of Shakespearean plays were a hit in London and it also echoes the type of social structure where men of stature cannot marry women of lesser stature as the characters of Rowland Lacy and Rose Oteley depict. There was prejudice among the lower class and vice versa but for true lovers, social classes do not matter. The working class, as in this case, the shoemakers, are at the forefront and where one of them by deception and sheer luck makes it to become Lord Mayor Simon Eyre. According to Lopez and Scott (2000), distinctive between institutional structure and relational structure are some patterns that exist within each structure. They stated that â€Å"social structure is seen as comprising those cultural or normative patterns that define the expectations of agents hold about each other’s behavior and that organize their enduring relations with each other† (Lopez and Scott, 2000, p. 3). They contrasted it as such, â€Å"social structure is seen as comprising the relationships themselves, understood as patterns of causal interconnection and interdependence among agents and their actions, as well as the positions that they occupy† (Lopez and Scott, 2000, p. 3). Both in the former merchant plays of Marlowe and Shakespeare, deception has always been present in the situations, whether for good intentions or to inflict harm. However, Dekker’s play is more idealistic than it is a real depiction of the working class and the government of his time, for unlike Shakespeare, Dekker did not have the same privilege Shakespeare enjoyed. Meanwhile, Charles Dickens’ â€Å"A Christmas Carol† portrays the now evident gap between the rich and the poor in 18th century England and the deeper problems the gap brought in with it ? poverty and social injustice. As Dickens’ play tackles serious issues present in society during his time that no one but Ebenezer Scrooge can greatly personify, it is unmistakable that Dickens was calling on his fellowmen to take a closer look at the plight of the others who were not as fortunate. Dickens asks, in effect, that his fellow Englishmen understand and act on the dilemma facing those displaced and eventually sent to poverty by the dark age of the Industrial Revolution (Dickens, 2003). The Scrooge’s utter disregard towards everything but money makes him the monster that will invoke doom for all. If from the earlier merchant plays, self-interest seems like the rule-of-thumb, in â€Å"A Christmas Carol† the call for selflessness points out that social responsibility does not end when taxes are filed. The story has become one of Dickens’ best and one of four other Christmas books he had published. In fast-paced New York, the 80s â€Å"Wall Street† film by Oliver Stone (1987) revolves around the ruthless corporate character Gordon Gekko played by Michael Douglas. This film depicts human nature back to its fullest and is personified by greed and corrupt morals. The film deals with the basic craving for wealth and power, getting things done at all cost in no time. Honesty and simplicity have no place; if someone has to go up the ladder of success quickly be greedy. Gekko’s portrayal of the â€Å"Greed is good† speech came from complaints that management owns little of its stock while it supports too many vice presidents, an allusion to real-life speeches and comments signified by Carl Icahn, known as the shrewdest investor in the planet, regarding companies he tried to take over. Also, the defense of greed came from a paraphrased commencement address on May 18, 1986 at the UC Berkeley’s School of Business Administration, delivered by Ivan Boesky, now a Wall Street incognito as he was found guilty of insider-trading. In his address he said that greed is just all right, healthy and still feels good about it. The â€Å"Greed is Good† line may also be adverted Adam Smith, the leading expositor of economic thought on his conclusion about human nature. Smith believed â€Å"rational self-interest in a free-market economy leads to economic well-being. † Smith wrote in his â€Å"Theory of Moral Sentiments† that no matter how selfish a man may be, there is in his nature that will always interest him in the fortune of others and render their happiness necessary to him though he derives nothing from it except the pleasure of seeing it. His view on self-interest is benign and denies that self-love can be virtuous in any degree and that charity, though virtuous, cannot in any way provide the essentials of living by itself. â€Å"Wall Street† mirrors a society so laid-back it has to time for hard work and doing work well; a society that got used to getting big bucks quickly (Stone, 2003). Another New York-based film, â€Å"Working Girl† (Wade, 1988), directed by Mike Nichols shows how Tess McGill, a character played by Melanie Griffith, decides to climb up the ladder of success, out of the secretarial pool she has been in for so long. Despite her resourcefulness, hard work, and degree earned from college, she stands no chance as she lacks the prestige of acquiring a degree from a prestigious school. Intelligent as she is, it is her boss who sucks out good ideas from her. A person’s social position within the social hierarchy in a society indicates a set of people’s opinion of their own place or position in society; and these are very subjective, depending on who a person talks to or who a person associates himself/herself with. Kristina Lindemann (2000) adds that education, occupation, and income are also related to the subjective social position where a person’s environment provides great impact on how an individual sees himself in the context of social hierarchy in society or one’s objective characteristics. Lindemann (2000) further divides these characteristics into ascribed and achieved characteristics. Ascribed characteristics are innate as age, gender and ethnicity while achieved characteristics are acquired or learned as education, occupation or income. While studies show that acquired characteristics are relevant to how one sees himself positioned in the hierarchy, some theorists do not believe so (Lindermann, 2000). The environment McGill works in is too competitive where everyone keeps a watchful eye as to whose idea works and whose idea will push one higher. Reaching the top then has to be done with cutting-edge guts. Out-witting her boss in presenting what is her own original idea for the company, she has to deceive their company’s major client. Other moral issues may also come into play as, to be able to advance notches higher in the corporate world, one has to have to sleep with who is in charge, one has to be mindful of what his colleagues are up to, which may be translated to office politics. REFERENCES Anti-Semitism (2009). Retrieved August 3, 2009 from http://encarta. msn. com/encyclopedia_761574855/Anti-Semitism. html Lopez, J. and J. Scott (2000), Social Structure, Buckingham and Philadelphia: Open University Press. Murdock, G. (1949). Social Structure. New York: MacMillan. Dickens, C. (2003). A Christmas Carol. Grand Rapids: Saddleback. Stone, O. (Writer) (1987). Wall Street. USA: Twentieth Century-Fox Film Corporation Wade, K. (Writer) (1988). Working Girls. USA: Twentieth Century-Fox Film Corporation Vitt, L. A. (2007). Class. Blackwell Encyclopedia of Sociology Retrieved August 3, 2009, from http://www. blackwellreference. com. libproxy. lib. unc. edu/subscriber/tocnode? id=g9781405124331_chunk_g97814051243319_ss1-49 Lindemann, K. (2007). The Impact of Objective Characteristics on Subjective Social Position. Trames, 11, 54-68.

Lottery Discussion Answers Essay

Shirley Jackson, â€Å"The Lottery† – Discussion and Analysis Questions Answer the following questions in complete sentences on your own paper. Provide quotations (with page/line numbers) from the story to support your answers. 1. Why has Jackson chosen common people for her characters? Could she have chosen characters from other levels of sophistication with the same effect? What is the irony of the tone of this story? 2. What seems to have been the original purpose of the lottery? What do people believe about it? 3. Is it important that the original paraphernalia for the lottery had been lost? What do you suppose the original ceremony was like? Why have some of the villages given up this practice? Why hasn’t this one? 4. What is the significance of Tessie’s final scream, â€Å"It isn’t fair, it isn’t right†? What aspect of the lottery does she explicitly challenge; what aspect goes unquestioned? 5. This is a different sort of story when you read it for the second time. What elements (such as Mrs. Hutchinson’s attempt to have her daughter, Eva, draw with the family) might take on a different meaning the second time through? 6. Some critics insist that the story has an added symbolic meaning. Do you agree? If so, what is Shirley Jackson trying to tell us about ourselves? (Hint: Consider that this story was written during the height of the rise of Communism and the Soviet Union.) 7. Is the lottery a collective act of murder? Is it morally justified? Is tradition sufficient justification for such actions? How would you respond to cultures that are different from ours that perform â€Å"strange† rituals? 8. Describe the point of view of the story. How does the point of view affect what we know about the situation? How does it preserve the story’s suspense? Answers to Discussion Questions 1. Why has Jackson chosen common people for her characters? Could she have chosen characters from other levels of sophistication with the same effect? What is the irony of the tone of this story? By choosing common people, Jackson is attempting to have the general reader relate to the grotesque situation at hand. The dangers of blind allegiance to tradition become more â€Å"close to home† when an average, small-town American population is the center of the action. It becomes more general and all-applicable. (Lines 1-17) 2. What seems to have been the original purpose of the lottery? What do people believe about it? The original purpose of the lottery seems to have been some twisted sort of rain dance ritual. As Old Man Warner explains, the old saying used to exclaim, â€Å"Lottery in June, corn be heavy soon† (line 122). It takes on an air of Aztec/ritualistic sacrifice, that by performing the blood ritual and sacrificing one, the needs of the majority will be met. If the ritual is not followed, society will collapse – or so the townsfolk believe. 3. Is it important that the original paraphernalia for the lottery had been lost? What do you suppose the original ceremony was like? Why have some of the villages given up this practice? Why hasn’t this one? The loss of the original ceremonial paraphernalia is significant, as it suggests that the original meaning and reasons for the lottery have been lost to time. It is a ritual with no true purpose, other than that of blind allegiance to tradition. Some villages presumably have matured beyond this ritual, but this one has not. 4. What is the significance of Tessie’s final scream, â€Å"It isn’t fair, it isn’t right†? What aspect of the lottery does she explicitly challenge; what aspect goes unquestioned? There are two ways to approach this question. 1) From an in-character perspective, Tessie is objecting to the fact that she is the subject of the sacrifice, having been the â€Å"winner† of the lottery. She doesn’t want to die, and is protesting merely the fact that she has to die, not that people die in general. 2) From an authorial / reader response perspective, Jackson challenges the reader to question the idea of conformity and blind allegiance to tradition. If we don’t know why we observe a specific tradition, perhaps we should question its usefulness. Besides, it’s good to question and analyze. 5. This is a different sort of story when you read it for the second time. What elements (such as Mrs. Hutchinson’s attempt to have her daughter, Eva, draw with the family) might take on a different meaning the second time through? Tessie’s attempt to have her daughter draw with the family is a half-baked (and somewhat heartless) attempt to have a larger pool of â€Å"winners† (victims) to draw from. While reading, it sort of sounds like she wants an extra chance to win some money or something of that nature. In reality, she is trying to provide more of a buffer between herself and being murdered. 6. Some critics insist that the story has an added symbolic meaning. Do you agree? If so, what is Shirley Jackson trying to tell us about ourselves? (Hint: Consider that this story was written during the height of the rise of Communism and the Soviet Union.) She is providing a symbol of societies such as Nazi Germany and the Soviet Union, where great atrocities are committed under the indifferent watch of tradition-oriented conformists. She is trying to tell us that we should be  guided by our moral compass, not merely by the expectations of society. If something is unjust or wrong, we should stand up against it. 7. Is the lottery a collective act of murder? Is it morally justified? Is tradition sufficient justification for such actions? How would you respond to cultures that are different from ours that perform â€Å"strange† rituals? Effectively, the lottery is by definition a collective act of murder, regardless of the reason it is held. Its existence does, however, beg the question of whether tradition (and, by extension, moral relativism) supersedes any sort of universal morality. Is killing wrong no matter what, or does its intended purpose – prosperity for the many at the expense of the few – justified? Regardless of the answer, Jackson’s message is that doing anything simply because it’s â€Å"what always has been done† is not an acceptable approach to life. We should question and analyze our traditions, and understand why we continue to observe them. 8. Describe the point of view of the story. How does the point of view affect what we know about the situation? How does it preserve the story’s suspense?

Pronunciation-Based Changes in the Spanish Words for And and Or

Pronunciation-Based Changes in the Spanish Words for And and Or Two of the most common conjunctions in Spanish - y (meaning and) and o (meaning or) - can change spelling and pronunciation based on the word that follows. In that way, they are much like the a of English changing to an before a vowel sound. And, like the a-to-an change, the transformation is based on how the following word is pronounced rather than how it is spelled. When Do Y and O Change? Both the y and o changes help keep the conjunction from blending into the following word. (The blending of two words into what sounds like one is called elision when it involves the dropping or omission of sounds, and it is common in both English and Spanish.) Here are the changes that are made: Y becomes e when it precedes a word that begins with the i sound. Typically, y becomes e when it precedes most words that begin with i- or hi-.O becomes u when it precedes a word that begins with the o sound. Thus o becomes u when it precedes words words starting with o- or ho-. Because the changes are based on pronunciation rather than spelling, y does not change before words, such as hierba, that begin with the ia, ie, io, or iu sound, regardless of spelling. Those two-letter combinations are known as diphthongs; the initial sounds are very similar to the Spanish y sound when y comes before a vowel. Sample Sentences Showing Use of Y and O Reciben tratamiento cruel e inhumano. (They are receiving cruel and inhumane treatment. The y changes to e because the inhumano begins with the i sound.) Nuestro conocimiento nos enseà ±a dos cosas claras: posibilidades e imposibilidades. (Our knowledge teaches us two clear things: possibilities and impossibilities. The e is used because imposibilidades begins with the i sound.) Fabricamos barras e hilos de cobre. (We manufacture copper bars and wires. The e is used because hilos begins with the i sound even though the first letter is h.)   Est enteramente construido de nieve y hielo. (It is built completely of snow and ice. The y does not change because hielo begins with the ie diphthong.) Hay un equilibrio osmà ³tico y ià ³nico. (There is an osmotic and ionic equilibrium. The y is used because ià ³nico begins with the io diphthong.) Hay muchas diferencias entre catolicismo e hinduismo. (There are many differences between Catholicism and Hinduism. The y changes to e because hinduismo begins with the i sound even though its first letter is h.) Vendemos productos de limpieza e higiene. (We sell cleaning and hygiene products. Higiene begins with the i sound.) Usamos punto y coma para separar las frases u oraciones que constituyen una enumeracià ³n. (We use a semicolon to separate phrases or sentences that make up a list.) No recuerdo si fue ayer u hoy. (I dont remember if it was yesterday or today. Unlike with the changes involving y to e, the o changes even though oy is a diphthong.)  ¿Quà © operador de telà ©fonos ofrece las tarifas ms baratas para viajar a frica u Oriente Medio? (Which phone operator offers the lowest costs for traveling to Africa or the Middle East? The rule of changing o to u applies even if the word following is a proper noun.) La Can Make Similar Change The desire to keep the sounds of important words from being lost due to elision is also behind the changing of la to el in some circumstances with feminine sounds. Although there are exceptions, el is used instead of la before singular feminine nouns where the first syllable of the noun is stressed. Thus the eagle is el guila even though guila is feminine. The change doesnt occur with plural nouns or where the stress isnt on the first syllable. In standard written Spanish, una becomes un (meaning one, a, or and) under the same circumstances. Thus, an eagle is un guila. These changes and those involving y and o are the only situations where Spanish changes words depend on sounds that follow. Key Takeaways The Spanish conjugation y (meaning and) changes to e when the word that follows begins with the i sound.The Spanish conjugation o (meaning or) changes to u when the word that follows begins with the o sound.These changes are triggered by pronunciation only, not how a word is spelled.

Why Hire a Freelance Writer When You Can Do It Yourself

Why Hire a Freelance Writer When You Can Do It Yourself Why Hire a Freelance Writer When You Can Do It Yourself There are times when our schedules are overloaded, or calendars booked, and we simply have more important matters to attend to, and in these times it makes sense to hire a freelance writer to help. However, there are also times when it is not in our best interest to spend money on engaging a professional. Knowing the difference will save you money and possibly help you down the road. The Assignment Topic is Important to Your Future Career If the subject matter or topic of the assignment is closely related to your future career, you are only cheating yourself of knowledge you may need in the future if you hire a freelancer to write the paper for you. You Have Ample Time to Complete the Assignment If you have a month to go before the paper is due, it is likely you have days to finish the paper. Now is the time to learn and practice those all important time management skills. Get timeline together and set goals for each part of the writing process. Mark them on your calendar and treat them as real assignments. Good time management habits will be very useful now and in the future as they are the hallmark of the successful. You Have No Other Projects or Urgent Work If you have no other large projects going on, you probably do not have a strong need to hire a writer, so why do so. If you hire a writer when it is not needed, not only do you miss out on learning experiences, but you waste money as well. Success takes more than making money, just ask Kanye West who made millions and is still broke and in debt. Money management skills matter. Completing the Paper Will Allow You to Pass the Final Exam If your final exam relies on learning the material in the paper, it is in your best interest to write the paper yourself. If you need to present the material, have a discussion about it, or answer questions about the paper later, it is not enough to only read the paper, you must know the research behind the paper to be able to give in-depth answers. Even if you have the time, and no other projects going on, everyone needs guidance from time to time. Instead of hiring a writer to write the paper for you, you can order a model paper. A model paper will show you the formal flow and other necessary details of your target paper, while you write the actual paper. You have the security and time saving help of getting the writing details and design from the model paper, but you still do the research and learn the subject matter, being completely involved in the writing process. It is just a little bit of extra support, at a fraction of the cost of hiring a freelance writer, and you can feel good about that.

Comparison of Functional and Dysfunctional Relationships Research Paper

Comparison of Functional and Dysfunctional Relationships - Research Paper Example In the commitment stage, the couple is now ready to settle down with each other. Practically, remarkably few people get to the co-creation stage which is characterized by the existence of couples who have decided that they were meant to be together and continue to strengthen their relationship (Miltenberger 45). A functional relationship is a harmonious relationship between two individuals in a given situation such that both parties are emotionally fulfilled. The individuals involved put all their efforts to nurture their relationship ensuring that it succeeds so that they can reap the maximum benefits (Giannet 14). It is established if a procedure is implemented and the process is repeated over and over again so as to improve behavior (Miltenberger, 32). In Desperate House Wives, there are a number of functional relationships that take place at the Romance stage. This is clearly seen from the relationship between Susan and Mike. Mike is seen as a social misfit because everyone thinks that he is responsible for the death of Mary Alice. Susan has a kidney problem and Mike stands by her. Although she has been told that she has only a few months to live, but through all these, Mike still helps her through (Website). They always work as a team and have always been able to resolve any issues that come their way. Lynette and Tom have a functional relationship too. They are in the commitment stage, with some of their children being grown-ups. A lot has taken place in their lives, and they are able to overcome so many challenges (Website). Though they face a major challenge when Tom gets a job that keeps him away from home, they try to work on their relationship together; nobody blames the other for their problems. Dysfunctional relationships are those that emotionally deprive the individuals involved such that they do not perform their functions adequately.  A dysfunctional relationship may become to be if one person in a relationship is more involved than the other, instead of both contributing equally to the establishment

Juvenile justice Case Study Example | Topics and Well Written Essays - 4500 words

Juvenile justice - Case Study Example Since psychologist say that the majority of intellectual growth takes place throughout adolescents, the ACT OF 1993helps establish the idea that incarceration may not be the best way to deter young adults from committing future crimes. When studying the legislation which directs how young offenders should be treated, as this essay will do shortly, it is possible to detect certain trends. At some points the courts were directed to deal harshly with young offenders. Harsh treatment varies in severity, from hanging in the eighteenth century to the 'short, sharp, shock' of detention centres advocated more recently. A more humane approach is also detectable within the history of juvenile justice, whereby the correction or treatment of young offenders is directed away from the penal system and towards welfare experts. There is also some legislation which can be regarded as a reaction to a certain event, as has happened recently with regard to the treatment of young people who have committed very serious crimes but, although these examples are not very common, it provides concern as to how far policy is geared toward addressing issues. This essay will concentrate on the last 30 years of juvenile justice policy, a brief o utline of the changes which have occurred in this area over a longer period will be provided in order that the debate may have some context historically (Morris & Giller 1987). Recent legislative changes and the underlying assumptions which have influenced them will then be discussed. Firstly, however, different approaches to juvenile justice will be considered. The notion that youth in trouble with the law may just be misguided, has the youth courts not treating these matters strictly as criminal issues, but helping to divert the juvenile from a potential adult life of crime. The Young Offenders Act starts with the idea that youth should be responsible for their actions, but we must take into account that some youth make mistakes and there is no evidence that long sentences reduce youth crime. (Singer and McDowell, 1987) Child development and juvenile experts agree, that the "correction" of young offenders should be positive and influence healthy development. They say that a sense of responsibility and judgment are less developed in adolescents and thus makes rehabilitation that much greater and that the traditional sentences and emphasis on incarceration do not work well. They believe that rehabilitation, where possible, can address the needs and circumstances under which a crime was committed, for example, killing/maiming animals at a you ng age often indicates an underlying psychosis. The Act itself was developed around the purpose; giving the young offender a chance to realize that they are headed in the wrong direction. It is not trying to adjudicate crime, but to merely "save" the child involved and reduce their chance of recidivism. They caught onto this notion through the determination that adolescent development is critical to the mental, cognitive, social and moral/ethical well being of the young adult (The World of Psychology, 1999). Psychologists believe that the years between 12-17 are the most detrimental to these factors and that one has to understand that human development is the function of the

Monetary and fiscal policy Essay Example | Topics and Well Written Essays - 1000 words - 1

Monetary and fiscal policy - Essay Example [1] Fiscal policy is the attempt to influence the level of economic activity through changing taxation and government spending. The fiscal policy helps in fixing aggregate demand through government spending and thus decides the level of economic activity in the country. IS or Investment Saving is a graph showing the balance between investment and savings. When plotted with income on the X axis and interest rate on the Y axis, the graph has a negative slope ie as the income increases, the supply of loanable funds goes down. This is to prevent an imbalance in the economy. The IS/LM model is a macroeconomic tool that demonstrates the relationship between interest rates and real output in the goods and services market and the money market. The intersection of the IS and LM curves is the "General Equilibrium" where there is simultaneous equilibrium in all the markets of the economy[2] There is a classical correlation between the monetary and fiscal policies and IS/LM. When there is a probability of inflation, which is rare in U.K as it has already been set at 2% by the government, the interest rates are increased by the government through the monetary policy. If the interest rates are high, demand slows down and the growth rate of the economy is arrested. If there are chances of a rapid inflation, the government can hike up the taxes that will in turn reduce spending. As a result, aggregate demand will be reduced and inflation will be controlled. Similarly, if there is a threat of recession, the government can reduce taxes and increase government spending. Lower taxes would translate in higher disposable incomes and thus, aggregate demand would increase. An increased demand would combat the recession and bring the economy back on its course. In other words, IS-LM can be said to show the relation between the theory of effective demand and the theory of liquidity preference. If we assume that there are only two

Developing yourself Essay Example for Free

Developing yourself Essay Findings: The CIPD profession map is a tool used to support the profession as a whole to develop products and services, yet it also accelerates the professional development of individuals. The map was created and is used by individuals and organisations; it’s a vital resource if you are working or connected in the HR profession. Whatever sector and/or size of an organisation the professional map is a great help, whether you are a specialist or generalist in talent, reward, learning development, employee relations and engagement. There are three key components to the map, which are: professional areas, behaviours and bands and transitions. The core professional areas show how a HR professional should think and look at tasks, then how to influence the relevant employees to the best outcome. There are then eight further areas surrounding the professional areas and when they are all combined, create the role of a great hr employee. Each area is essential to any business. The eight areas are: service delivery and information, organisation design, organisation development, resourcing and talent planning, learning and development, performance and reward, employee engagement, employee relations and service delivery and information. Once professional HR areas are covered, behaviours are the next vital key to becoming an effective HR professional. There are eight behaviours and they require an employee to be a strong character that leads by example and is confident when advising and influencing all levels of staff from entry to high level. Each behaviour is divided into four bands of professional competence. Each behaviour also lists a number of contra indicators which illustrate negative behaviour. Comment on the activities and knowledge specified within any 1 professional area, at either band one or band two identify those you consider most essential to your own or other identified hr role. Conclusion: A HR practitioner should ensure the services they provide are timely and effective. Different customers have different needs in a HR role and you need to prioritise conflicting needs. Shown below are different customers to  a HR practioner and examples of what needs they may have. Managers look to human resources for sound business advice on how to review, analyse and address people issues. They expect the HR services to be timely and accurate. Supervisors expect human resources to be available on an as-needed basis to help solve people issues. They expect, and frequently demand, help interpreting company policies, expediting personnel matters and preparing or completing paperwork. Most importantly, supervisors expect to learn from their interactions with human resources in order for them to return to their work unit and handle personnel matters. Associates look to human resources to provide, explain or confirm information about company policies and procedures. They expect human re sources to be an empathetic ear to their concerns and to help them solve work-related problems. They expect human resources to anticipate problems and to provide sound recommendations to management. To the applicant, human resources are the company. Applicants expect accurate information about employment opportunities, fair consideration of their qualifications and courteous treatment. An example of how you would prioritise conflicting needs is shown below: When in a HR role a supervisor may need a report by the end of the day completing, a manager may need you to sort a conflict between two members of staff and a member of staff may be dealing with bereavement and is upset. You would then organise how and who or what task is the priority and arrange how it will all be dealt with or completed. In this situation I would delegate the report to another member of staff, I would then arrange a time to address the issues between the two conflicting members of staff then I would then deal with the member of staff with bereavement as I would see them as the highest priority. Then all issues and tasks should be completed/ resolved by the end of the day. This shows how you have an empathetic ear to concerns, you are helping solve work related problems and you are completing tasks under a time scale with organisation and delegation. Communication methods: Employee communication is about the HR aspects of communication from management to employees and of course employees to management. The first aspect is downward communication this is where management communicate to employees the second aspect is upward communication and this is when  employees communicate to management. Managers have to communicate with employees all the time that they are at work it is impossible not to, plentiful communication with employee’s has been shown to be linked to good company performance. Communication could be formal or informal. Smaller company’s often rely on informal methods and have few formal methods of communication with employees. In some cases they prefer to encourage social events for promoting mutual communication. Shown below are some examples of communication: Downward communication: Upward communication: Workforce briefings for all or part of the workforce on key issues Employee attitude surveys Quality circles, regular meeting with all or part of the workforce Suggestion schemes Appraisal interviews Employee forums Newsletters, electronic circular and dvds Project teams With communication you can come across issues these are: Subject What is communicated is the most important issue. HR can send a message to employees only on subjects which they choose to communicate with them. For example, certain information may not be passed on to certain employees because the organisation may not want to disclose this information. Quality You do not want to give too much information as employees may have problems digesting it. You need to make sure the quality of communication is high. Depth The depth of the information must be fit for purpose for example it may be too detailed and confusing for those who it is aimed at as it may have initially been designed for a management circular, re-worked slightly and the circulated to part time workers. Receptiveness Employees should feel that they are being listened to; they may voice their  ideas but feel that they are not listened to, and this would then create a negative effect amongst them and actually demotivating them. Action on their views may or may not be considered a good idea, but employees should then receive feedback on their views. Regularity Employees learn to trust the communication if it is regular and tells them important information. Regular communication means it is less likely rumours which are incorrect circulate in workplaces. A balance must be made between giving people information so regularly that they are swamped with it, and too infrequently so that uncertainty arises. Timing Information may be released when leaked information has already reached employees as rumour and it may then be treated with contempt. Information may be released too early or too late. A good example of this is redundancy information. Employees themselves are sensitive when they read about their own redundancy in the newspaper or see it on the news. You should inform employees of this information at the relevant time so they find out from you first. In the HR role you are likely to have an important role in building managers presentational and communication skills, since operational managers are often appointed mainly for other skills that they have, they may need help in developing their interpersonal skills. HR professionals have people issues at the forefront of their minds, they may advise on where and when sensitive meetings such as appraisals or disciplinary meetings might be best held. HR professionals can act as advisors to individual operational managers on how to communicate to employees on issues such as their pension or legal rights, or alternatively communicate directly with the individual employee’s on such subjects. These matters are of vital importance to employees, for whom areas like pensions and benefits packages are central issues. Getting communication right in these areas is therefor also at the centre of HR professional jobs. HR professionals sometimes have to advise both senior and operational managers on employee’s feelings on different subjects. It is usually the HR professionals who are called on to run or at least source and oversee employee attitude surveys, forums etc. to some extent they may also try to act as employee advocates in order to maintain employee commitment and motivation. HR has a key role to play in improving  communication including by providing training and coaching for other managers and workers which can improve their informal and formal communication. Effective Service delivery is a vital key in a HR role shown below are the key points of how to achieve it to a high standard. Delivering service on time: Delivering service on a budget: Dealing with difficult customers, Handling and resolving complaints: When dealing with difficult customers that may have a complaint or issue there are certain ways to deal with the situation so that it does not escalate and gets resolved. Firstly you need to identify the complaint and get as many facts together as possible. You always need to listen and empathize whilst clarifying that you both understand. Then you would log the complaint and investigate why, who, how and what evidence. Once that is achieved I think it is best to identify an end goal so there is something to aim for and the issue should then be resolved. When trying to resolve the situation always keep the complainant updated with any progress and also make sure you are following the company’s policy and try and keep it to the smallest time frame. Once the situation is resolved I would then try to investigate why it happened and how to prevent re-occurrence. In a HR role I believe you should be committed to treating customers with courtesy and respect at all times, responding promptly to all enquiries made by telephone, email, post, fax, or in person, ensuring accuracy of administration, respecting and maintaining confidentiality, equality of opportunity in employment, updating skills through continuous professional development, regularly and systematically seeking, listening to and acting upon the views of customers. I think a HR function should obtain much more thorough feedback from its internal customers these are line managers, senior managers and employees. This should cover both what they need from HR, and their user experience of current services. Such feedback, as this study illustrates, can generate a clear overview or ‘footprint’ of the HR function in a particular organisation. It can provide fresh insights and help the HR function to focus its efforts in areas that add value to the  business. Bibliography: http://www.cipd.co.uk/cipd-hr-profession/profession-map/professional-areas/service-delivery-information.aspx

Crime And Punishment - Style Essay -- essays research papers fc

Chose a character who might-- on the basis of the character’s actions alone-- be considered evil or immoral. Explain both how and why the presentation of the character makes us react more sympathetically than we otherwise might. In Dostoyevsky’s Crime and Punishment, the character of Raskolnikov is one who may be considered evil or immoral for his actions, however his portrayal by the author is one that instills sympathy in the reader for the character due to his motives and personal, internal consequences he suffers for his crime of murder. There is considerable evidence supporting the view that Raskolnikov wants his theory surrounding the murder to be proven wrong, to get caught, and to be punished. This tells the reader that deep down, Raskolnikov knows in his heart what is wrong and right, and that he wants to be brought back down off his pedestal and enter back in to normal human society. Raskolnikov’s theory of the "superman" who is above all societal constraints and able to stamp out the weak and detrimental people in society for the common good, is one that is obviously skewed. This prompts Raskolnikov to doubt his reasoning for and consequent execution of the crime. He knows that his theory is wrong, but he has been created by the society in which he lives, which allows him to conjure up wild fantasies and delusions of grandeur. The sympathy Dostoyevsky enforces upon the reader for Raskolnikov is held by the overwhelming signs pointing towards the notion that he knows that he is wrong in his doings. The first indication of Raskolnikov’s need for punishment for his crime appears in his preparation for the crime itself. It is by no means meticulous. To be sure no one will suspect him, he rehearses the crime, counts the steps to Alyona’s house, and even devises a noose to carry his axe. Yet as incredible as it may seem, he makes only the most elementary plans for securing the axe and returning it unseen. Everything rests upon Natasya’s absence from the kitchen at the precise moment he needs it. Obviously, Raskolnikov is attempting to set himself for failure in this crime so that he may be caught and brought back down and in to society again. The reader may also feel sympathy because Raskolnikov is looking for a way out of his destitute condition. And while his methods are not those of a normal person, the intention prevail... ...p;quot;louse" can affect him so severely, there must be more to life and the human condition than a neatly thought-out theory. He does not know what it is, but intuitively feels that by suffering punishment he may discover it. All his inner conflict surrounding the crime and its consequences, as well as the way he treats himself in order to return to society, instill sympathy in the reader for him. The society that created Raskolnikov and his mental condition ironically is the same one that he longs to once again be a part of, and one able to forgive and sympathize with a creature born out of its own flaws. Dostoyevsky instills sympathy for his character through blame on society. He does not hope to condone his character’s actions, only to shift responsibility for Raskolnikov’s mental state on the society that for so long put him down and allowed theories and ideas of getting out of destitution to run rampant in his mind. The irony comes when that same society accepts and understands his cause for wanting to again be normal and function as an effective person. Works Cited Dostoyevsky, Fydor. Crime and Punishment. Wordsworth Editions Limited. Ware, Hertfordshire. 1993.

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)