Wednesday, October 30, 2019

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

Monday, October 28, 2019

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

Saturday, October 26, 2019

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.

Thursday, October 24, 2019

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)

Wednesday, October 23, 2019

Case Study: Home Depot Implement Stakeholder Orientation

The Home Depot (NYSE: HD) is an American retailer of home improvement and construction products and services. The Home Depot employees Three Hundred Forty Five Thousand and it operates 2,193 big-box format stores across the United States (including all 50 U. S. states, the District of Columbia, Puerto Rico, the Virgin Islands and Guam), Canada (all ten provinces), Mexico and China. The Home Depot is headquartered from the Atlanta Store Support Center in unincorporated Cobb County, Georgia, near Atlanta.It also operates four wholly owned subsidiaries: Apex Supply Company, Georgia Lighting, Maintenance Warehouse, and National Blinds and Wallpaper Company sales are over $81 billion annually The Home Depot is the largest home-improvement retailer in the United States, ahead of rival Lowe's, and the second-largest general retailer in the United States, behind only Wal-Mart. Home Depot continues to do things on a grand scale, including putting its corporate muscle behind a tightly focused social responsibility agenda.Every week 22 million customers visit Home Depot, and that means some conflict associated with providing services in a retail environment will occur. However, even Home Depot is feeling stress of the economics crisis they announced on January 26, 2009 that they plan to layoff over 7000 employees employed with their Home Depot (Expo) operation (Retalindustry. about. com, 2009). Although Home Depots Philanthropic efforts appear to be sincere; Home Depot continues to suffer in customer and employee relations. 1. Rank the relative power of Home Depot’s various stakeholders. Defend why you have ranked the first three as most important.Ferrell, John Fraedrich, Linda Ferrell (2009) define stakeholders as â€Å"those whose continued association is absolutely necessary to the firms survival. These included employees, customers, investors, shareholders as well as governments and communities listed that provides necessary infrastructure. So Home Depot stake holders would include the customers, the employees, the communities that benefit from the philanthropic activities of Home Depot. I ranked the customers first because if Home Depot had no customers they would not need any employees and they would not be able to help others.I ranked the employees second because the employees represent Home Depot to the world – if a customer does not have a positive experience with the employees when dealing with them they will probably not make purchases and if no purchases are made no money is made and ultimately, no Home Depot. The third important stakeholder is the community because if often benefits from Home Depot’s desire to give back to the community. All of Home Depot’s stakeholders listed on their websites would qualify as primary stakeholders 1) Custmoers 2) Associates 3) Communities ) Vendors ; suppliers 5) Shareholders 2. Evaluate Home Depot’s philanthropic activities as a link to its overall corporate strategy . Home Depot has always wanted to be an outlet for â€Å"the people† not just builders or other professionals. Their mantra is â€Å"You can do it. We can help. † This mantra is exemplified in the philanthropic activities that Home Depot has been a part of. Home Depot has shown that they are committed to giving back to the community with their philanthropic efforts. They have given back to the community by donating their time, money, labor and supplies.Their chairtable contributions alone have exceeded $200 million. In 2002, the Home Depot Foundation was established. The foundation supports many community projects, including Habitat for Humanity. City of Home Cancer, a California-based cancer-treatment center, and KaBOOM, a playground construction organization. In 2007, the Home Depot Foundtion commited to investing $400 million in grants over the next 10 years, which will result in the development of 100000 affordable, healthy homes for working families, and the plant ing and preservation of more than three million community trees in urban areas. Homedepotfoundation. org, 2009) All of Home Depots philanthropic activities are too numerous to mention.Giving back to the community through philanthropy is one of their eight core values that Home Depot delivers on the most. Through an extensive community relations program , we reach our to the communities where our associates live and work with philanthropic and volunteer support. Programs bring together volunteerism, do it your self expertise, product donations and monetary grants to meet critical needs and build affordable communities. . How do you think Home Depot has handled ethical issues such as gender discrimination and other human resource issues over the last ten years? In Aug 2004, as a result of an approved settlement, the U. S. District Judge in Colorado ordered Home Depot to pay $5. 5 million to current and former employees, as well as significant injunctive relief. Like many other large c orporations, when there is a settlement there is no admission of wrong doing. Home Depot has had a long history on not dealing with it issues of gender discrimination.As a recent blogger best, put it, If Home Depot was serious about handling their long standing gender discrimination issues, it would 1) Stop systematically sexually harassing and discriminating against women, especially in their merchandising organization. 2) Submit gender and race employment information as promised in 2002 to shareholder (oweners) of the company 3) comply with federal and state regulations on contraception coverage, wage discrimination and civil rights issues (especially since they are federal contractors two times over). ) Stop encouraging and allowing claims of discrimination, harassment, retaliation to go univestigated or unchecked, and 5) Hold the perpetrators of these actions accountable to their moral turpitude contract clauses and their largely ingoned code of Ethics and HR SOPs. This appears to be an area that still needs work as they have had several lawsuits in recent years related to these issues and are currently involved in a suit. Perhaps additional training in this area and a comprehensive ethical program will help in this area.References http://corporate.homedepot.com/, retrieved on October 20 ,2009 http://www.msnbc.msn.com/, retrieved on October 20 ,2009 http://www.homedepot.com/webapp/wcs/, retrieved on October 20 ,2009 978-1-111-08264-2, Business Ethics: Ethical Decision Making and Cases, 2009 Update, 7e, O.C. Ferrell, John Fraedrich, Linda Ferrell –  © Cengage Learning

Tuesday, October 22, 2019

Aporia Definition and Examples

Aporia Definition and Examples Aporia is a  figure of speech in which the speaker expresses real or simulated doubt or perplexity. The adjective is  aporetic. In classical rhetoric, aporia means placing a claim in doubt by developing arguments on both sides of an issue. In the terminology of deconstruction, aporia is a final impasse or paradoxthe site at which the text most obviously undermines its own rhetorical structure, dismantles, or deconstructs itself. Etymology: From the Greek, without passagePronunciation: eh-POR-ee-eh Examples and Observations David MikicsScholars have described as aporetic early Socratic dialogues like the Protagoras (ca. 380 BCE), which end in puzzlement rather than resolution, and which fail to supply convincing definitions of sought-after concepts like truth and virtue. At the end of the Protagoras, wrote the philosopher Sà ¸ren Kierkegaard, Socrates and Protagoras resemble two bald men searching for a comb.Peter FalkI dont think its proving anything, Doc. As a matter of fact, I dont even know what it means. Its just one of those things that gets in my head and keeps rolling around in there like a marble.William WordsworthIf living sympathy be theirsAnd leaves and airs,The piping breeze and dancing treeAre all alive and glad as we:Whether this be truth or noI cannot tell, I do not know;Naywhether now I reason well,I do not know, I cannot tell.Ford Maddox FordAm I no better than a eunuch or is the proper manthe man with the right to existencea raging stallion forever neighing after his neighbor’ s womankind? Or are we meant to act on impulse alone? It is all a darkness. Julian WolfreysA particularly striking example of the experience of the aporetic appears in Karl Marxs consideration of the commodity fetish, where he finds it logically impossible to explain, within the limits of his discourse, what transforms material into its mystified form as desired commodity, and what invests the commodity object with its commodified mystique.David LodgeRobin wrote the word with a coloured felt-tip marker on the whiteboard screwed to the wall of her office. Aporia. In classical rhetoric it means real or pretended uncertainty about the subject under discussion. Deconstructionists today use it to refer to more radical kinds of contradiction or subversion of logic or defeat of the readers expectation in a text. You could say that its deconstructions favourite trope. Hillis Miller compares it to following a mountain path and then finding that it gives out, leaving you stranded on a ledge, unable to go back or forwards. It actually derives from a Greek word meaning a pathless path.

Monday, October 21, 2019

Aquarius Advertising Agency Essay Example

Aquarius Advertising Agency Essay Example Aquarius Advertising Agency Essay Aquarius Advertising Agency Essay Structural Design for Organizations The consultants also believed that the proposed structure could be expanded to accommodate non-grocery lines and gourmet units if these were included in Cos future plans. Within each store, a new department manager could be added for pharmacy;, gourmet/specialty items, or other major departments. The district team could be expanded to include specialists in these lines, as well as an information technology coordinator to act as liaison for stores in the district. EXHIBIT 2. 23 Aquarius Advertising Agency Organization Chart Board of Directors President Aquarius Advertising Agency The Aquarius Advertising Agency is a medium-sized firm that offered two basic services or IRS clients: customized plans for the content of an advertising campaign (for example, slogans and layouts) and complete plans for media (such as radio, TV, newspapers, billboards, and Internet). Additional services included a id in marketing and distribution of products and marketing research to test advertising effectiveness. Its activities were organ sized in a traditional manner. The organization chart is shown in Exhibit 2. . Each department included similar functions. Each client account was coordinated by an account executive who acted as a liaison between the client and the various specialists on the professional staff of the operations and marketing divisions. The number of direct communications and contacts between clients and Aquarius specialists, clients and account executives, and Aquarius special lists and account executives is indicated in Exhibit 2. 24. These econometric data were gathered by a consultant who conducted a study of the patterns of formal and informal communication. Each intersecting cell of Aquarius personnel and the clients contains an index of the direct contacts between them. Although an account executive was designated to be the liaison between the client and specialists with in the agency, communications free nearly occurred directly between clients and specialists and bypassed the account executive. These direct contacts involved a wide range of interactions, such as meetings, telephone calls, e-mail messages, and so on. A large number of direct communications occurred between agency specialists and their counterparts n the client organization. For example, an art specialist working as one member of a team on a particular client account would often be contacted directly by the clients in-house art specialist, and agency research personnel had direct communication with research personnel of the client firm. Also, some of the unstructured contacts often led to more formal meetings with clients in which agency personnel made presentations, interpreted and defended agency policy, and committed the agency to certain courses of action. Both hierarchical and professional systems operated thin the departments of the operations and marketing divisions.

Sunday, October 20, 2019

Lil Hardin Armstrong, Early Jazz Instrumentalist

Lil Hardin Armstrong, Early Jazz Instrumentalist Lil Hardin Armstrong (February 3, 1898–August 27, 1971) was a jazz pianist, the first major female jazz instrumentalist, who played with the King Oliver Creole Jazz Band and Louis Armstrongs Hot Five and Hot Seven bands. She also wrote or co-wrote many jazz songs and fronted several of her own bands in the 1920s and 1930s. Fast Facts: Lil Hardin Armstrong Known For: First major woman jazz instrumentalist, pianist, and songwriter married to Louis ArmstrongBorn: February 3, 1898 in Memphis, TennesseeParents: Dempsey Martin Hardin and William HardinDied: August 27, 1971 in Chicago, IllinoisEducation: Fisk Preparatory School in Nashville (1917), Chicago College of Music (BA, 1928), New York School of Music (post-grad, 1930)Credited Songs: Im Gonna Gitcha, Hotter than That, Knee Drops  Spouse(s): Jimmy Johnson (m. 1920–1924), Louis Armstrong (m. 1924–1938)Children: None Early Life Lil Hardin Armstrong was born Lillian Beatrice Hardin, in Memphis, Tennessee, on February 3, 1898, to Dempsey Martin Hardin and William Hardin. Dempsey was one of 13 children of a woman born into slavery; but she only had two children, one who died at birth, and Lillian. Her parents separated when Hardin was quite young and she lived in a boarding house with her mother, who cooked for a white family. She studied piano and organ and played in church from a young age. Growing up, she lived near Beale Street and was early attracted to the blues, but her mother opposed such music. Her mother used her savings to send her daughter to Nashville to study at the preparatory school at  Fisk University for a year (1915–1916) for classical music training and a good environment. To keep her from the local music scene when she returned in 1917, her mother moved to Chicago and took Lil with her. Jazz and Jelly Roll In Chicago, Lil Hardin took a job on South State Street demonstrating music at Jones Music Store. There, she met and learned from Jelly Roll Morton, who played ragtime music on the piano. Hardin  began finding jobs playing with bands while continuing to work in the store, which afforded her the luxury of access to sheet music. She became known as Hot Miss Lil. Her mother decided to accept her new career, though she reportedly picked up her daughter promptly after performances to protect her from the evils of the music world. In 1918, she achieved some recognition as house pianist working with Lawrence Duhà © and  the New Orleans Creole Jazz Band, and in 1920, when King Oliver took it over and renamed it the King Oliver Creole Jazz Band, Lil Hardin stayed around as it gained popularity. Sometime between 1918 and 1920, she married singer Jimmy Johnson. Traveling with King Olivers band strained the marriage, and so she left the band to return to Chicago and the marriage. When the King Oliver Creole Jazz Band also returned to its Chicago base, Lil Hardin was invited to rejoin the band. Also invited to join the band, in 1922: a young cornet player named Louis Armstrong. Louis Armstrong Though Louis Armstrong and Lil Hardin became friends, she was still married to Jimmy Johnson. Hardin was unimpressed with Armstrong at first, but when she divorced Johnson, she helped Louis Armstrong divorce his first wife Daisy and they began dating. After two years, they married in 1924. She helped him learn to dress more appropriately for big-city audiences and convinced him to change his hairstyle into one that would be more attractive. Because King Oliver played lead cornet in the band, Louis Armstrong played second and so Lil Hardin Armstrong began to advocate for her new husband to move on. In 1924, she persuaded him to move to New York and join Fletcher Henderson. Lil Hardin Armstrong didnt find work herself in New York, and so she returned to Chicago, where she put together a band at the Dreamland to feature Louis playing. He also returned to Chicago. In 1925, Louis Armstrong recorded with the Hot Fives orchestra, followed by another the next year. Lil Hardin Armstrong played piano for all the Hot Fives and Hot Sevens recordings. The piano at that time in jazz was primarily a percussion instrument, establishing beat and playing chords so that other instruments could play more creatively; Lil Hardin Armstrong excelled at this style. Louis Armstrong was often unfaithful and Lil Hardin Armstrong was often jealous, but they continued to record together even as their marriage was strained and they often spent time apart. She served as his manager as he continued to become more famous. Lil Hardin Armstrong returned to her study of music, obtaining a teaching diploma from the Chicago College of Music in 1928, and she bought a large home in Chicago and a lakeside cottage retreat- perhaps meant to entice Louis to spend some time with her instead of his other women. Lil Hardin Armstrongs Bands Lil Hardin Armstrong formed several bands- some all-female, some all-male- in Chicago and in Buffalo, New York. She went back to school again and earned a post-graduate degree at the New York College of Music, and then returned once more to Chicago and tried her luck as a singer and songwriter. In 1938 she divorced Louis Armstrong, winning a financial settlement and keeping her properties, as well as gaining rights to the songs that they had co-composed. How much of the composition of those songs was actually Lil Armstrongs and how much Louis Armstrong contributed remains a matter of dispute. Legacy and Death Lil Hardin Armstrong turned away from music and began working as a clothing designer (Louis was a customer), a restaurant owner, and then music and French teacher. In the 1950s and 1960s, she occasionally performed and recorded. On July 6, 1971, Louis Armstrong died. Seven weeks later on August 27, Lil Hardin Armstrong was playing at a memorial concert for her ex-husband when she suffered a massive coronary and died. While Lil Hardin Armstrongs career was nowhere near as successful as her husbands, she was the first major woman jazz instrumentalist whose career had any significant duration. Sources Dickerson, James L. Just for a Thrill: Lil Hardin Armstrong, First Lady of Jazz. New York; Cooper Square Press, 2002.Louis Armstrongs 2d Wife, Lil Hardin, Dies at a Tribute. The New York Times, August 27, 1971.  Sohmer, Jack. Lil Armstrong. Harlem Renaissance: Lives from the African American National Biography. Eds. Gates Jr., Henry Louis and Evelyn Brooks Higginbotham. Oxford, England: Oxford University Press, 2009. 15–17.

Saturday, October 19, 2019

Evaluate the factors necessary for a successful multicultural Essay

Evaluate the factors necessary for a successful multicultural workplace - Essay Example How can we enable excellence at work and leverage on the diversity of culture, given the practical challenges brought about by human differences? While there are multiple factors which influence, impinge upon and determine the extent of success of any workplace, here we examine only those factors that have a bearing on the cultural aspect of the divergence. We also examine the challenges specific to a multicultural workforce and examine the factors that are necessary to make a success of the business operations in such an environment. Business is about people. A well-adjusted and satisfied workforce is the corner-stone of a successful business. A business or a transaction is largely, if not wholly, dependent on communication, which, as we will examine more closely later on, is almost inseparable from the underlying culture of the people involved. This is why it is of essence to understand this fact and hence expend effort towards creating a work culture that utilizes and thrives on the divergence of its workforce rather than allow the differences to create problems leading to an ineffective working environment. Culture in inherent. We live it, breathe it, represent it, but take it for granted. We are almost always affected by the underlying influence of culture but most of the time not conscious of it. Culture not only dictates how we live and behave, it also intrinsically determines the patterns of our reaction to people from other cultures. So what is culture then? Summarizing the many, varied and meaningful definitions, culture can be understood to be the window through which we view the outside world. It is the looking glass which colours what we see around us. It is the primary determining factor on how we speak, behave, work, grow and react to the world around. In the context of business, culture determines our practices and business communication. Business does not occur in vacuum. Nor is the business context, neutral. Business

Introduction to Quality Assurance Essay Example | Topics and Well Written Essays - 1000 words

Introduction to Quality Assurance - Essay Example (p. 11) Now, this marked its main difference with quality assessment: While assessment monitors and evaluate individual hospital processes during the analytic phase only, QA goes far beyond that as it continuously reviews hospital policies and procedures in order to identify problems and areas of improvement. Early emphasis on quality control was directed to the inspection and acceptance of past efforts but in contrast, current attention to continuous quality improvement looks to the advancement of future performance. Today, as quality assurance has matured, there has been a shift to a more consumer-oriented, more positive approach to health care management. (McClatchey, p. 10) It has been the central focus of some of the most successful efforts at management improvement in recent years. There is no question that quality assurance (QA) is important in the future our institution both as a health care provider and as commercial enterprise. And this is not without reason. I would like, therefore, to outline the benefits that will justify the cost of our institutions QA that some of you might deem unnecessary. I classify these benefits into three: client satisfaction, cost cutting and our responsibility as health care providers including their impacts in our long-term success. The main issue in health care is to treat a patient who enters the health system after consultation with his general practitioner or a specialist. There are numerous institutions out there that are ready to provide services to patients. The ensuing episode of care is therefore related to the treatment as well as the quality of service that is satisfactory to the client. Abraham Maslow described an ascending hierarchy of human needs, which each individual strives to achieve in his personal and work environments. These are physiologic or survival needs; safety or security needs; social

Friday, October 18, 2019

Marketing is more of an art than a science Essay

Marketing is more of an art than a science - Essay Example is author highlights that most individuals in a group will conform to group norms and principles, thus making it easier to make â€Å"valid and reliable predictions† about human behaviour and consumption decision-making (Bartels 1951, p.320). When attempting to gauge or predict human behaviour based on mathematical models, human behaviour in this case is no longer considered an inconsistency in a scientific equation since social conformity is predictable and known to occur on the back of many empirical studies. This phenomenon then validates such scientific approaches to marketing such as the Product Life Cycle model in certain markets as social compliance provides consistency that allows for quantitative research methodology when behaviour is no longer a variable. The socially-driven trends inherent to human behaviour make it possible to create an effective mathematical equation to predict demand both short- and long-term that will lead, ultimately, to operational efficiencie s and future time-to-market demands for new innovations. There are, however, many marketing practitioners that would strongly disagree with the validity of a scientific approach to marketing. Egan (2009, p.32) believes that science â€Å"has damaged marketing’s relevancy† as data and research methodology are often superimposed over practical judgment and analyses of market conditions. Peter and Olson (1983) actually state that empirical analysts in marketing are deluded, negating the necessity for subjective inference to understand consumer attitudes and market-perceived belief in product or service quality. How, however, can this be justified? Consumers often maintain egotistical relationships with a brand, that is, until the consumer has found a psychologically-based connection to a brand. When...Peter and Olson (1983) actually state that empirical analysts in marketing are deluded, negating the necessity for subjective inference to understand consumer attitudes and market-perceived belief in product or service quality. How, however, can this be justified? Consumers often maintain egotistical relationships with a brand, that is, until the consumer has found a psychologically-based connection to a brand. When brand attachments occur, consumers are more willing to discard egocentric brand relationships and develop supporting brand connections that fuel positive word-of-mouth advertising (Muniz and O’Guinn 2001; Aron, Aron and Smollan 1992). These relationships are founded on psychographic brand positioning that takes into consideration attitude, lifestyle and psycho-social characteristics of consumers. Unpredictable and non-universal human behavioural components conflict the relevancy of using scientific approaches and, instead, marketers transcend the tangibles of product and service by utilising integrated communications that involve language emphasising sophistication, sincerity, excitement, and competence. According to Aaker (1996) the aforementioned communications conceptions are necessary to create positive psychological attachments to a brand. Science simply cannot effectively represent the complexity of human attitude that is highly relevant to whether brand loyalty is achieved.

Emergency Disaster Legal Issues after Hurricane Sandy within New Research Paper

Emergency Disaster Legal Issues after Hurricane Sandy within New Jersey - Research Paper Example Legal offices have been open in the region to provide people with access to benefits, acquire safe inexpensive housing, and manage other legal problems to assist families and the public pull through Hurricane Sandy. In order to prevent communities from the devastating effects of any other emergency, several policies have been implemented accordingly. Reflecting on this context, this paper critically examines emergency disaster legal issues after Hurricane Sandy within New Jersey from a broad point of view. In order to successfully scrutinize the subject, the paper also provides the central research question and the purpose of the research, research methodology, and appropriate recommendations accordingly. The Central Research Question and the Purpose of the Research The occurrence of disaster in any given society leads to mass killings and destruction of property in the long run. The happening of Hurricane Sandy in New Jersey has become an important issue of discussion in recent time s. The debate over the disaster has been aimed towards finding out the most valuable measures, which should be implemented in the region to help people (National Disaster Legal Aid, 2012). Whenever a disaster hits any given region, there are several legal issues which arise among the victims. Several measures must be adopted appropriately in order to solve such legal issues within the shortest time possible. With the intention of addressing the legal issue in the affected region, legal assistance is always considered of great importance (Perry, 2012). Legal assistance provided in New Jersey takes account of the following. The first legal assistance is returning legal documents lost and damaged during the incidence. The second legal assistance is providing medication and property insurance claims to the victims whilst the other legal assistance is to give counseling on issues related to tenant and landlord. Building on this perspective, it is worth noting that the central research qu estion of this paper revolves around preparing a report in support of the legal issues of the disaster. This implies that the central question of the research forms a point of reference from where the purpose of the research is understood clearly. It is worth noting that, all the way through the state, revival efforts are well in progress (Summar, 2012). The revival efforts are aimed towards saving the lives of all people affected by the disaster. In that sense, the purpose of the research is to explore the negative impacts of a disaster, examine the necessary policies that are put into practice towards addressing the emerging issues, and define how victims of the catastrophe can be helped to recover sooner or later. Research Methodology After evaluation of the disaster, the Hazard and Vulnerability Analysis prepared by the legal offices at New Jersey announced that the people were equally at risk of different types of disasters. It is appropriate for a community to have well organi zed emergency operations against any emergency. After an analysis has been done and the community has been found vulnerable to different types of disasters, there is the need to come up with emergency plans to address the situation (Perry, 2012). For the community, there are two ways to go about this: we can have a Disaster Specific Plan for the different disasters or have a General Emergency Management Plan for addressing any of the four disasters whenever

Thursday, October 17, 2019

Health Care Costs Assignment Example | Topics and Well Written Essays - 250 words

Health Care Costs - Assignment Example Physicians will benefit from the experience if they focus on a medical specialty that will lower the costs and improve health care quality with better patient outcomes (Porter & Teisberg, 2004). Health care reforms are expected to add 32 million people to those who are already covered and this will put new pressures on the system (Kovner & Knickman, 2011). There are ways to reduce costs like putting caps on prices and taxation of hospital income. Recommendation – one measure is tort reform (Brill, 2013) by re-inserting the â€Å"safe harbor† provision. This defense against medical malpractice lawsuits will address most of the costs involved in health care delivery by doing away with unnecessary procedures, tests, and treatments which are costly and being ordered by doctors just to be on the safe side. Feasibility – a â€Å"safe harbor† provision is viable because doctors will not be accused of medical negligence. If standards of care and treatment comply with benchmarks in medical practice and considered adequate, doctors will not charge so much or order so many tests. Hindrance – a barrier to this solution is political partisanship and strong political lobby. The medical-health care industry complex spent about $5.36 billion which is three times what is spent by the military-industrial complex for lobbying Washington so there is strong resistance. Address the central issue – implementing tort reforms will remove a major incentive for doctors to practice defensive medical practice by ordering so many unnecessary laboratory tests. This is one of the main cost drivers in health care and so tort reforms will encourage doctors to be more prudent; taxation will just make hospitals increase their billing to make up for the tax. If a cap is put on prices, it will not work either because quality might suffer as a result. Brill, S. (2013, February 20). Bitter pill: Why medical bills are killing us. Time Magazine. Retrieved

Co-parenting in familes of divorce Essay Example | Topics and Well Written Essays - 2500 words

Co-parenting in familes of divorce - Essay Example While encouraged by the family courts and state laws, a detailed co-parenting agreement is not designed by the courts; it is designed between the parents through an arbitrator if necessary. This essay looks first at a brief history of laws regarding child custody, and then presents four sample parenting agreements. Finally, the essay notes particulars with the language used by lawmakers and in parenting agreements, showing how gender-neutral language lends strength to the father’s position after divorce. Co-parenting is far more than a legal concept. It is a new way to structure a family that could potentially be divided by divorce. Even though the parents are not husband and wife to each other, they remain parents of any children, and must be able to exercise their parenting without too much interference from the other parent, and with the support of the other parent. Children develop in healthy ways when they have consistent parenting, whether their parents are married or divorced. Maintaining consistency requires divorced mothers and fathers to develop new ways of interacting with each other that are just about the kids, not their own adult disagreements. This is the essence of co-parenting, and when mothers and fathers cannot agree during a divorce, a co-parenting agreement may need to be drawn up through an arbitrator that provides structure for the continued relationship. Custody agreements that arise from divorces have many legal terms associated with them which often overlap: sole custody, joint custody, sole physical/joint legal, visitation, and many other variations of legal terms. None of these terms speaks to co-parenting; in fact, co-parenting is avoided by the courts because it requires a complex interaction between divorced parents which the court cannot be expected to regulate. Because courts have avoided this regulation and left it entirely up to parents to figure it out, tension and

Wednesday, October 16, 2019

Health Care Costs Assignment Example | Topics and Well Written Essays - 250 words

Health Care Costs - Assignment Example Physicians will benefit from the experience if they focus on a medical specialty that will lower the costs and improve health care quality with better patient outcomes (Porter & Teisberg, 2004). Health care reforms are expected to add 32 million people to those who are already covered and this will put new pressures on the system (Kovner & Knickman, 2011). There are ways to reduce costs like putting caps on prices and taxation of hospital income. Recommendation – one measure is tort reform (Brill, 2013) by re-inserting the â€Å"safe harbor† provision. This defense against medical malpractice lawsuits will address most of the costs involved in health care delivery by doing away with unnecessary procedures, tests, and treatments which are costly and being ordered by doctors just to be on the safe side. Feasibility – a â€Å"safe harbor† provision is viable because doctors will not be accused of medical negligence. If standards of care and treatment comply with benchmarks in medical practice and considered adequate, doctors will not charge so much or order so many tests. Hindrance – a barrier to this solution is political partisanship and strong political lobby. The medical-health care industry complex spent about $5.36 billion which is three times what is spent by the military-industrial complex for lobbying Washington so there is strong resistance. Address the central issue – implementing tort reforms will remove a major incentive for doctors to practice defensive medical practice by ordering so many unnecessary laboratory tests. This is one of the main cost drivers in health care and so tort reforms will encourage doctors to be more prudent; taxation will just make hospitals increase their billing to make up for the tax. If a cap is put on prices, it will not work either because quality might suffer as a result. Brill, S. (2013, February 20). Bitter pill: Why medical bills are killing us. Time Magazine. Retrieved

Tuesday, October 15, 2019

Project Research Paper Example | Topics and Well Written Essays - 1000 words - 6

Project - Research Paper Example This is very significant for historians and those who seek to understand their back ground. The temple does resemble the mortuary temple that was of Ramses the 2nd and is of orthodox design (Wilkinson, 2000). The temple is very well reserved and it is surrounded by an enclosure of massive mad brick that could have been fortified. Its original entry is through some fortified gate-house called Migdal and it resembles an artistic fortress. Just within the enclosure towards the south side are the chapels of Shepenut the 2nd, Nitiqret and Amenirdis the 1st. the three were titled the Divine Adoratrice of Amun. The first pylon does lead to an open courtyard, which is lined with colossal statues that are of Ramses the 3rd as Osiris in one of the sides and on the other are un-carved columns. The second pylon does lead to a peristyle hall, once more featuring Ramses the 3rd’s columns. This heads up a ramp, which heads to the 3rd pylon and then to a big hypostyle hall, one that has lost its roof. During Coptic times, there used to be a church within the temple structure; however it has been remove since. There have been alterations of the carvings in the main walls by Coptic Carvings. Along the southern wall, several liturgical festivities have been listed as well as reproduced and the temple’s economic resources that are necessary for its functionality and brought there from the temple’s numerous possessions that were donated to it by the king during its inauguration (Wilkinson, 2000). The 1st pylon where one can view 4 large hollows that are intended to hold poles made of wood, from which Divine Sigmia flew, has been decorated with bas-reliefs that show Ramses the 3rd in a ritual massacre for Asian prisoners’ process before Amun-Re (southern tower) as well as Libyan and Nubian prisoners before Amun-Re Harakhty (northern tower). On the pylon’s south western side, one may view a scene brilliantly illustrated, of bull hunting within the m arshes.

Monday, October 14, 2019

Early childhood education Essay Example for Free

Early childhood education Essay In a childcare setting the practitioners has an important role in supporting children. In a childcare setting the practitioner needs to help the children learn and achieve their full potential in their development stages; they must understand where the children are at in their development and know what they should be trying to achieve next, the practitioner can do this by spending time with the child and learning what the child can do and what they are struggling with so then they can plan activities to help the child with what they are struggling with and help them achieve their next stage of development. As a practitioner youve got to think about if the child is ready to be achieving the next stage of development because if they are not ready then it will be harder for them to do it; when a child achieves something new that they have not done before it is the practitioners job to praise them so they will feel like they did something good and will feel like doing it again as they like being praised for it and having that attention. Practitioners must make sure that all children in the setting are safe and secure; at all times children must be supervised, at least 1 of the staff members must be qualified in each room and their must be at least 2 members of staff in the room so if you need anything you can go and get it without the children being left on their own. To keep the children safe you must make sure that all dangerous objects and equipment are kept out of sight of children and make sure if it is equipment outside such as climbing frames or slides etc. that they do not go on them, you must make sure before the children go outside to play that you check whether all the playing equipment is safe so their wont be any accidents or injuries and if it is dangerous weather such as raining or snowing you must not allow the children on the equipment that they could injure themselves on. at my previous placement in the playground their was some monkey bars but in certain conditions when it was raining or snowing this piece of apparatus where not in use and all the children were told they could not use it; they did this so that none of the children would go on it and slip and injure themselves. When children first start the setting the practitioner has to make the child feel safe and secure because if you welcome them and you are warm and comforting they will feel more comfortable in the setting and wont mind leaving their mum and dads and will want to stay their and play with their friends. it is important that you work in partnership with parents because the parents know their child better than anyone, this allows you to find out what the childs likes and dislikes are and if you have good communication with the parents you will know what to expect the child to be like in the day whether they are upset or happy or they might need a sleep as they didn’t have much the night before, when you work with their parents you can find so much about the child which will help you later on and you can talk about the child about how they could help them develop if they are struggling or if they need advice on how to potty train them. (see appendix 1) E2 Many families have to deal with change in their lives and they usually have the support of their families to support them through these changes. Many families face daily issues that affect their family life and often need help to sort them out. These issues could be financial difficulties; all families have a lot of things to pay out for such as housing bills, care provision for their child and food etc. if the families cannot pay for this then it can be very hard on them if they dont have the correct support of their families and organisations as they could not have enough money to keep their house or to buy food and clothes for their child, families could support them with this situation by helping them out with buying stuff for the child for example a few extra clothes, food etc. , but also if the family also cannot afford this there is organisations you can go to within your community that helps in these situations such as food banks. Another issue is employment; if a member of the family loses their job then it can be difficult as you will not be getting enough income as you usually would and will be harder to provide for the child or if the mother wants to go to work and earn some extra money and not just be at home then it could be difficult if both the parents/carers work as you have to find provision for the child and can be difficult if you cannot afford to put the child in the nursery, families can support you with this as you can ask them if they can have the child for a bit some days whilst you are at work or you can try and get government funding at a nursery so you can take them in maybe in the morning depending on when you work and get another member of your family to pick them up if you are unable to. Many families go through divorce and separation and it can affect the family in so many ways; if the two parents separate then their will not be as much income so they will struggle in paying on everything and also may not have somewhere to go straight away so they might have to go and live with some of their families and will be cramped. There are certain organisations that can help you with these situations, you can go on the council list and they will try and find you a place as soon as possible as you will be classed as homeless and you can get housing benefits or benefits as a single parent. There are different types of family structures and it depends what structure you are in with how much support you will be getting not just with family but organisations within you society as well. Parents whose families are married will not need as much support as they will be getting more income and can get support of each other but they will get some support if they need it. when the child is being brought up by a lone parent then they will get support by all their family as they might need help to look after the child when they have something to do or has to work; when a parent is bring up the child on their own then they might be struggling financially as they will only be getting their income and no one elses, if you are a single parent then you can claim money for being a single parent to help you out a bit more. In reconstituted where only one adult is the biological parent to the child and where there may be children who may have different biological parents; in this family they will have the support of both families and will still get benefits to help them out with money. All families need support at some point in their life and there are many organisations and self help groups that can provide this support and there are many different settings where you can take your child and they will be cared for such as respite care, holiday play schemes, parent and toddler groups, schools, workplace nurseries, child minders, pre-school, after school clubs, residential care, day nurseries and creches. There are four different types of sectors that provide care and education for children which are: statutory sector voluntary sector private sector independent sector A statutory sector has to be there by law and is funded by the government. Local schools is an example of a statutory sector, they have to be there by law and gets funding by the government so they can afford all the equipment and everything they need to run the school. Schools look after children from the age of 5-11 years old; they follow a set routine. Foundation stage covers EYFS and year 1 to year 6 covers the national curriculum. Schools are open from 9-3:30 from Monday to Friday. Schools are closed in the holidays such as Christmas, Easter, summer and half terms. Schools are located all over in areas easy to access so it is easy for the parents to drop and collect the children off at their school. In all schools there is always enough space for an outside area for example the playground and an indoor area where they can do P. E activities. Local schools can be adapted when needed for example building ramps for people with disabilities so they find it easy to access the school. Schools also provides snacks for the children which are healthy such as fruit and vegetables to provide them with some of their five a day. they should also have toileting times such as before they go out for break or before dinner. Statutory schools are free apart from paying for school dinners, school trips and some snacks. The aim of a statutory sector school is to provide opportunities of education for every child and to support their learning and to help them in areas where they are struggling. They also aim to provide a safe and secure environment to keep the children from harm. Another aim is to provide social opportunities for the child for example learning to make new friends, learning to socialise with people, learning the difference between adults and children and learning to respect others. It may also provide opportunities for the family as they will be meeting other parents and socialise with them and get support from them if they need it and also they can find different services through schools to help support them. A voluntary sector are provided by organisations such as charities. Volunteers and paid staff provide services in the same way as in the statutory sector. mostly all their fundings come from donations from others. Mother and toddler groups, brownies and pre-school groups are apart of this. Mother and toddler groups are usually for children aged 2-4 years. Mother and toddler groups are usually open between 9-11:30 in the mornings or 1:30-3 in the afternoons. These kinds of organisations are usually placed in a church or community hall. The staff at these groups are usually parents themselves but the person that runs the group has to have a level 3 qualification in childcare. The group may ask for a small donation each week to cover the cost of booking the hall and also for lighting and water bills. The area where the group is located in may not have an outdoor play area for the children to play in. The group should also follow the EYFS Curriculum where children will learn through play and the space may also be Ofsted inspected . The main aim of a mother and toddler group is to provide short term care so the parent or carer gets a little time to themselves in case they need to get anything done and it also gives children the chance to develop their social skills and to make new friends. Another main aim is to get children ready for nursery. Also it provides opportunities for parents or carers to meet new people whilst helping out with the organisation or just dropping the child off at the group; this gives the parents someone to talk to about their child and if they need advice they can talk to someone. A private sector is where you have to pay extra to try and get their best out of their childs education. When you use a private day nursery you are charged for using them, you are approximately charged ?150 a week to use these services, but at some nurseries they offer free government funding for parents who cant afford to keep taking their child there. Nurseries are normally open from 8am-6pm all year except from bank holidays. At nurseries they look after children aged 6 weeks-5 years. They provide all meals including breakfast, snacks, dinner and tea. They also have sleep facilities, indoor and outdoor play areas for children to play in. The building may not of been purposely built to be used for a nursery but can be adapted for the children to provide their size abilities. All the members of staff will be fully qualified, managers and room leaders must be level 3 qualified. Ofsted will come and inspect the building and the staff to make sure it is safe and also to check whether they are following the EYFS curriculum. The aim of a private day nursery is to provide safe and secure environments for children to keep them from harm and to make them feel comfortable in the setting without the parents being there with them. it also gives the children the opportunity to build their social skills and make new friends. Another aim is to provide a stimulating environment with bonding sessions between the child and their key worker. Whilst the children are at nursery it gives the parents the chance to get a job and earn some extra money. E4+C The childrens act 2004 goes on about the rights of the children. This act is concerned with families and the care of children, local authority support for children and their families, fostering, childminding and day care provision. The children act is really important because it says the importance of putting the child first. This act states what is best for the child must always be the first consideration; when caring for children you must always think about what is best for the child because in all situations the child must always come first and you have got to think about how the child is going to react about situations they don’t like, youve especially got to think about the child when it comes to activities because you have to think about where the child is at and got to adapt the activity to suit their needs. It also states that unless the child is at risk or harm, a child should not be taken away from their family without the families agreement; children should never be taken away from their family because families the most important people in their life, the only reason you should take them away is if you have concerns about the child that they are not safe then you would have to contact other services such as social services and get the situated observed. Courts must put the children first when making decisions; when making decisions in court such as who gets to look after the child the mother or father you have to think about who the child would be best looked after with. There are five outcomes for children that the childrens act 2004 talks about. (see appendix 3) In Health and Safety at Work act employers must make the workplace as safe as possible; when working with children you have to make sure all the workplace is safe and none of the children can injure themselves or get hurt. Before the children goes outside to play a member of staff must go out and check whether all the equipment is safe and not broke so the children cant hurt themselves on them. All dangerous equipment or substances must be kept out of all childrens reach so they can not harm themselves on them and all plug sockets must have plug guards in to stop the children from putting their finger in them and all plug sockets must be turned of at all times when not being used. you must decide how to manage health and safety in the setting for example doing a written policy on how to make sure none of the children get hurt and how to keep them safe and healthy. All employees must work safely; if you are given guidance about how to use equipment you must use it that way and no put anyone in danger. E5 E6 When working with other professionals it is important to respect and value the knowledge of other professionals because everyone has better knowledge in certain areas and if you have concerns about something and you are not sure what to do then you could go to other professionals and ask for their opinions such as if you are having concerns about children if their acting a bit strange and you think they are in danger such as at home they are being hurt as they have got some strange markings or bruises appearing then you can take it to other professionals and see what they think and they can take it into their hands and look into it; they can observe the child closely to see what they actually think and the two professionals can work together and keep a close eye on the child and keep exchanging information so it works out best for the child in the end and to put them out of danger. You have got to have good communication skills whilst working with different professionals as you are working with different professionals all day and you have to communicate with them and share information with them for example teachers and teaching assistants work together all day, they share the class such as when doing phoenix or numbers they have half the class each depending on where the children are one of them will have the lower group and the other one will have a higher group and they’ve got to communicate with each other so they know how all the children in the group are doing and if they are improving; when you have shared this information you still have to communicate about what they could do to improve the child’s learning. It helps improve outcomes so if you think something is happening with a child and is bothering them then if you are working with different professionals that expertise in different things then it will benefit children in the end. If you have more professionals working together on a situation then they will pick up on signs quicker and it will benefit the child a lot because the sooner they know what’s going on than the less hurt the child gets and they won’t be as traumatized. If you are working with different professionals then you are learning from each other; each professional knows different things and knows how to handle different situations so if you come across a situation like that then you’ll know what to do. It helps us look at everything as a whole for example if you are looking at the child’s h health. Every professional works on different aspects of the child’s development so if you work together then you can go to them for advice. By working in a multi professional approach it maintains a focus on the child; by putting them at the centre of everything they do and by involving them, this ensures that everyone communicates about the child. It improves communication and strong partnerships between all other professionals which is important as they will have to work together at some point in your career. D1 If you have good knowledge about childcare then it can help you to recognise the care needs of all children in the setting. If you take reliable and valid assessments of the children then you will see exactly where the child is at and what they need help in; they might be really clever in certain areas but might need a bit of a push in others, if you do observations and assessments on the children then you will be able to plan activities where it can help them to know how to plan activities to make them develop their learning. You should always use development norms when thinking about what the children’s needs are because each child has different needs and depending on the age of the child they will have different needs as well so you have to look up where they are supposed to be and where they actually are and see what their needs will be, this will help you plan activities as well as you know where the children are at and whether they are above or below their developmental norms. Prediction of next stages; if you can predict what the next stages are of the children are it will help you to plan activities for them to help them to help them achieve their next stage and push them in that direction. You’ve got to understand that all children are different and have different needs so you’ve got to find out what all the children’s needs. D2 To improve my own practice I could look back at what I’ve done and discuss my strengths and weaknesses. You need to think about how you currently work and looking at what you need to do in order to improve. You should stand back, take a look and recognise what works well, but also you need to be able to recognise what could be changed. To be a reflective practitioner you need to be self-aware and look at how you work with children, colleagues and parents as honest as you can. Evaluating your own practice helps to put you in control of the changed that should be made, enables you to identify your professional development needs and will make you more confident. Being a reflective practitioner involves asking people you work with what they think you do well at and where you could improve. Everyone has their own ways of working and doing things differently, if you ask other people what they think you could improve at then they could tell you what they thinks going well and maybe give you examples of different ways of doing certain things, then you could test them out and see which way works best for you. Other people can look at what you are doing and discuss your strengths and weaknesses accurately, but when you might be looking at what you do well and what needs improving you may not look at every single thing as you can only look back at what you have done and other people can look at It as you are doing the activity. C B A Appendix 1 Nursery Nurse and Nursery assistant job description Nursery nurses provide care for children up to the age of 5 years. they work primarily with young patients, although some are employed in nurseries looking after children of NHS staff. Nursery assistants will work alongside and usually under the supervision of qualified nursery nurses The work of nursery nurses typically includes the following: provide physical, emotional and spiritual care to children coordinating play for children in a range of settings supporting carers in the parenting of their children  developing play as a means of communicating information to children, to distract them during unpleasant procedures and to maintain their stage of development during illness or stress maintaining the environment in a child-friendly manner maintaining toys and play equipment finding ways to stimulate children particularly those with special and sensory needs attending meetings working with members of multidisciplinary agencies within and outside of the NHS organisation they are working for maintaining records nursery assistants will assist nursery nurses in most aspects of their work, ensuring that the children in their care remain safe, happy and stimulated. Additional responsibilities for nursery nurses after further training or experience include: supporting children who have been abused playing a key role in supporting public health assisting in the education of learners/students who are training to work as a nursery nurse or assistant Nursery nurses and nursery assistants work in a variety of settings both in the hospitals and in the community. In hospitals this will include in childrens wards, nurseries and outpatient departments in community settings this could include working in nurseries in a health centre, or in a community centre, GP surgery or childrens centre. Appendix 2 Westdale lane all about us. Westdale infant school is a local authority/community school established over 40 years ago in its new building to educate. The school is placed on a pleasant site in the area of Mapperly area in Nottingham, falling within Gedling Borough although only 3 miles outside the centre of nottingham. The schools capacity is 180 children. 60 per year. The families come from mainly the catchment area or close by. However, there are a number of children who live further away. The school is adjacent to Westdale Juniors where most children move to for year 3 in their education. There is no doubt that teachers, the staff team and governing body pride themselves on the achievements of the school and all work in order to maintain very high standards. Please see our latest Ofsted report (available through this website) to see evidence of our performance. The report shows that out school performs above the national average for overall education attainment and is well lead by senior staff. The school excells in providing a stimulating learning environment for our children and there are many enrichment based activities such as trips outside the school and visits by musicians, story tellers, and theatre groups. Much pride is taken in providing a sense of community particulary involving parents and seeking their views. we have a very successful record on fund raising based on out of school events for all members of the family. The school takes seriously its role in embracing all elements of equalityand diversity to reflect our ever changing communities. we accomadate children with special needs and learning difficutlies and the school makes every effort to support children from different backgrounds and cultures. Appendix 3 Five outcomes for children stay safe- from: maltreatment, neglect, violence, and sexual exploitation; accidential injury and death, bullying and discrimination, crime and anti-social behaviour in and out of school; insecurity and instability. Be healthy- physically healthy, mentally and emotionally healthy, sexually healthy, healthy lifestyles, choose not to take illegal drugs. enjoy and achieve- ready for school, attend and enjoy school, achieve strethcing national educational standards at primary school; achieve personal and social development and enjoy recreation, achieve stretching national educational standards at secondary school. Achieving economic wellbeing- enagage in decision making and support for the community and environment; engage in law abiding and positive behaviour in and out of school, develop positive relationships and choose not to bully or discriminate, develop self-confidence and successfully deal with significant life changes and challenges, develop enterprising behaviour. make a positive contribution- engage in further education, employment or training on leaving school; ready for employment, live in descent homes and sustainable communities, access to transport and material goods, live in households free from low incomes.