Antony And Cleopatra Essay Example | Topics and Well Written Essays - 750 words

Antony And Cleopatra - Essay Example In any case, I take solidarity to compose this letter before my self destruction (on the off chance that you call it so) so as to uncover the absolute most central realities in the life of this faithful hireling of Antony just as my lord. As you probably are aware, I have been exceptionally acclaimed for my decisions about the individuals and occasions of our lives, which were regularly disengaged and objective. Consequently, this letter of mine, which is the last one in my life, will likewise make decisions that are separated and goal and I don't have any corrupted aims or techniques to compose this honest letter. The Roman triumvirate, shaped by Octavius Caesar (or Augustus Caesar), Antony, and Lepidus, governed the Western world and, when Lepidus chose to leave the triumvirate, Caesar and Antony shared the control over the world. I, Domitius Enobarbus, was known as Antony's unwavering right-hand man and I have been straightforward, practical and loaded with sound judgment all thro ugh my residency as a high-positioning officer in Antony's military. Regularly, Antony neglected to focus on my reasonable advices which caused a few setbacks throughout his life. To tell about Antony, he lived in Alexandria, Egypt with his special lady Cleopatra, the Queen of Egypt, despite the fact that he was hitched to Fluvia. Octavius Caesar (and even me so far as that is concerned) was sickened at the way of life of Antony in Egypt. After the passing of Fluvia of a disease, Antony left for home in Rome, in line with Caesar who was irritated by the wars brought about by Antony's family members. As a measure to change the different kinds of pressures between the two, Caesar and Antony settled upon the marriage of the last to Caesar's sister Octavia. As I was significantly mindful of the extraordinary fixation of Antony for the love of Cleopatra, I accepted that this collusion would just aim debacle to Antony and his connection with Caesar. My reasoning was demonstrated right whe n Antony abandoned Octavia quickly after their marriage and came back to live with Cleopatra. As I see now, this was the start of a few unfortunate occasions in the life of Antony and individuals near him. Following Antony's surrender of Octavia, Caesar was incensed with the conduct of his accomplice and he chose to assault and recapture control of Egypt from Antony and Cleopatra. This was a deadly choice undoubtedly, in light of the fact that Caesar's military was significantly more impressive and handy contrasted with the military of Antony. I was certain that annihilation of Antony was extremely near him and I wished if Antony attempted to settle on concurrences with Caesar to stop the unavoidable war. As I was certain that it was impractical, given the way that Antony was a lot of energetic to Cleopatra, I chose to abandon Antony, my closest companion, and to join Caesar's military. In any case, I am presently overwhelmed with lament and regret for leaving Antony, and I can't ho ld up under the torment that I endure now. Presently, as I am close to Caesar's central station, abandoning my closest companion in his lamentable circumstance, I can do nothing else, yet to end this torment. Passing is the least punishment that I can commit to the extraordinary error of my life and I ought to do in any event this to make my psyche happy.â

Free Essays on Sonnet 10, Adams Song, Jumper

Punk music, grown-up contemporary, and supernatural verse; it would appear that these are all from various corners of the universe. However, â€Å"Sonnet 10† by John Donne, â€Å"Adam’s Song† by Blink 182, and â€Å"Jumper† by Third Eye Blind has an a lot nearer relationship. These sonnets all concur that demise can be a chance to a superior life. John Donne (1573-1631) was one of the most fame, English writers of the Metaphysical time frame. An incredibly strict man, Donne’s sonnets express his longing for God and his fixation on salvation and demise. These sonnets got known as the â€Å"Holy Sonnets.† For example, Sonnet 10 underscores Donne’s faith in the unethical behavior of the spirit. All through the whole Sonnet, Donne talks straightforwardly to death. Donne’s exemplification of death brings the ground-breaking and frightful being to a level equivalent of the basic man. In the initial lines, Donne says â€Å"Death, be not glad, however some have called thee/Mighty and repulsive, for thou are not so;† Moreover, Donne accepts that he can't be slaughtered; his body might be removed yet his spirit will live on. â€Å"[P]oor demise, nor yet canst thou execute me.† In the ongoing past, Blink-182 won a Teen Choice Award, a Blockbuster Music Award, and a MTV Award. In Europe they got a MTV Europe Award for Best New Act. They performed on Saturday Night Live and the Tonight Show (twice), showed up in American Pie and opened the Billboard Music Awards. The band additionally graced the fronts of Rolling Stone, Alternative Press (twice), Teen People, Teen and CosmoGirl, just to give some examples. With a gathering of the size, it is very simple for Blink 182 to communicate their thoughts and feelings. â€Å"Adam’s Song†, specifically is viewed as the most provocative and genuine tune they had ever composed. Known for their juvenile conduct and diverting verses, â€Å"Adam’s Song† manages the unstable issue of teenager self destruction. The tune opens with the striking line â€Å"I never thought I’d d... Free Essays on Sonnet 10, Adam's Song, Jumper Free Essays on Sonnet 10, Adam's Song, Jumper Punk music, grown-up contemporary, and otherworldly verse; it would appear that these are all from various corners of the universe. However, â€Å"Sonnet 10† by John Donne, â€Å"Adam’s Song† by Blink 182, and â€Å"Jumper† by Third Eye Blind has an a lot nearer relationship. These sonnets all concur that passing can be a chance to a superior life. John Donne (1573-1631) was one of the most eminence, English artists of the Metaphysical time frame. An amazingly strict man, Donne’s sonnets express his longing for God and his fixation on salvation and passing. These sonnets got known as the â€Å"Holy Sonnets.† For example, Sonnet 10 underscores Donne’s confidence in the unethical behavior of the spirit. All through the whole Sonnet, Donne talks legitimately to death. Donne’s representation of death brings the amazing and frightful being to a level equivalent of the regular man. In the initial lines, Donne says â€Å"Death, be not glad, however some have called thee/Mighty and awful, for thou are not so;† Moreover, Donne accepts that he can't be slaughtered; his body might be removed yet his spirit will live on. â€Å"[P]oor demise, nor yet canst thou slaughter me.† In the ongoing past, Blink-182 won a Teen Choice Award, a Blockbuster Music Award, and a MTV Award. In Europe they got a MTV Europe Award for Best New Act. They performed on Saturday Night Live and the Tonight Show (twice), showed up in American Pie and opened the Billboard Music Awards. The band likewise graced the fronts of Rolling Stone, Alternative Press (twice), Teen People, Teen and CosmoGirl, just to give some examples. With a gathering of the extent, it is very simple for Blink 182 to communicate their thoughts and conclusions. â€Å"Adam’s Song†, specifically is viewed as the most provocative and genuine melody they had ever composed. Known for their juvenile conduct and entertaining verses, â€Å"Adam’s Song† manages the unstable issue of high schooler self destruction. The tune opens with the striking line â€Å"I never thought I’d d...

A Tragedy at Sea essays

A Tragedy at Sea papers Envision you are on a huge boat with over a thousand others, and the boat is sinking quickly. How might you feel, in all probability froze or potentially alarmed? In the last minutes, what might you think? You may be pondering whether you could ever observe your adored one's again. For the team abord the USS Indianapolis, about 75% of them could never observe their families again. As indicated by the Naval Historical Center Website, the USS Indianapolis served from Pearl Harbor to the last activity of World War II, just to shockingly sink during a strategic weeks before the finish of the war. The sinking of the USS Indianapolis is the most noticeably awful maritime fiasco in US history; following 5 days of steady shark assaults, horrendous thirst, starvation, and ulcers, just 316 men out of 1,196 were saved from the water. The last finished strategic the USS Indianapolis was it's conveyance of the principal operational nuclear bomb on 26 July 1945 to Tinian. After the conveyance the USS Indianapolis answered to CINCPAC (Commander in Chief Pacific) Headquarters at Guam for additional requests. Once there she recieved requests to join the ship USS Idaho at Leyte Gulf in the Phillipines to attack Japan. As of now USS Indianapolis Captian McVay mentioned a destroyer escort to the Leyte Gulf. Rather than an escort orders were given to Captain McVay guiding him to crisscross at his descretion relying upon climate and visability. The USS Indianapolis left Guam unescorted heading for Leyte Gulf, making it the first unescorted capital boat lacking enemy of submarine location hardware during the whole war. Obscure to the USS Indianpolis is that the I-58 Japanese submarine was known to lurk the Phillipine Sea, in the immediate way of the USS Indianapolis. This data was retained from Captain McVay so as to guarantee that the Japanese wouldn't discover that we'd broken their codes. ... <!

Travel and College Essays

Travel and College Essays July 17, 2012 Dont write about travel in your college essays. Dont even consider writing about it (photo credit: Andre Engels). Travel and college essays dont mix. Not even one bit. Did you just take a trip to Hawaii? Did you get to tour Pearl Harbor? Maybe take a helicopter over the big island? Maybe you got to go snorkeling or jet skiing. Or maybe you just took a trip to France. Perhaps you saw great art at the Louvre. Perhaps you got to see the Eiffel Tower. Maybe you ate a baguette. How very cool! But absolutely, positively not something to write about in your college essays! College admissions counselors dont want to read about your traveling exploits. They dont want to read about how you a seventeen year-old get to travel around the globe on mommy and daddys dime. They dont want to read about how you get to see these amazing sites, sites you probably dont even appreciate simply on account of your youth. They dont want to read about how you get to go to all of these fancy places, how you get to eat at all of these great restaurants all while theyre stuck in an office reading hundreds and hundreds of the same essays! Just think about it logically for a beat. Why would they want to admit someone theyre jealous of? Why would they want to admit someone who has all the privileges they may never have had themselves? Why would they want to admit someone who got to snorkel in Hawaii when they can only dream of snorkeling in Hawaii? Its simple deductive reasoning. Dont write things that are going to upset college admissions counselors. Dont write things that are going to make college admissions counselors press the deny button. Seriously. Dont do it! While youre here, check out this post on College Essay Topics.

Analysis Of Paul Ds Beloved - 894 Words

Having experienced the same demonization and oppression of slavery, Paul D undergoes a similar emotional revival. Beloved, since her arrival at 124 Bluestone Road, traps Paul D in a â€Å"trance† reminiscent of the imprisonment of slavery. As the sole survivors of schoolteacher’s brutal torture, both Paul D and Sethe lived in a shroud of pain, finally lifted by Beloved’s intrusive actions. The ghost plays a power game with Paul D, eventually winning out and impeding Paul D’s self-expression. During his life in slavery, Paul D lacked the liberty of self-identification, as his his identity suited the image of a â€Å"ragdoll†(261): a patchwork congregation of the myriad images and expectations that the discriminatory society forced upon him.†¦show more content†¦Sethe unfortunately denies Paul D of this opportunity to regain purpose, marking the beginning of his dismemberment from 124 Bluestone road. Without this feeling possession over himself or some other entity, Paul D feels lost, a â€Å"watchdog without teeth†(148). Moreover, he is unable to communicate with the women of 124 who speak with an alien â€Å"code†(76), and thus is deprived of a voice to express his inner thoughts, unlike Sethe who is imbued with the vocabulary to express her thoughts. Beloved’s dark imprisonment ironically compels Paul D to once again feel the grief, pain, and sadness he locked within his heart. His horrific experiences in slavery serve as a synecdoche for all the brutalized unnamed slaves. Paul D’s life sentence through slavery transformed his passionate â€Å"red heart† into a rusted, metal â€Å"tobacco tin†(138). Just like his heart, Paul D. is a mirage of his former self, no longer animated, but instead metallic and distant from his emotions. Slavery has effectively eliminated the key characteristic of emotion within Paul D. But, Beloved’s simulation of this helplessness eventually rebuilds a part of Paul D’s emotional construct. After isolating the man from the house of 124, Beloved forces her body upon Paul D: the â€Å"flakes of rust...fellShow MoreRelatedBeloved: Passage Analysis1335 Words   |  6 Pagesplanning their next move. Paul D had no idea of what to do and knew less than anybody, it seemed. He heard his co-convicts talk knowledgeably of rivers and states, towns and territories. Heard Cherokee men describe the beginning of the world and its end. Listened to tales of other Buffalo men they knew — three of whom were in the healthy camp a few miles away. Hi Man wanted to join them; others wanted to join him. Some wanted to leave; some to stay on. Weeks later Paul D was the only Buffalo manRead MoreThe Style of Toni Morrisons Beloved1118 Words   |  5 Pages Style Analysis of Belovednbsp;nbsp; In the 500 word passage reprinted below, from the fictional novel Beloved, Toni Morrison explains the pent-up anger and aggression of a man who is forced to keep a steady stance when in the presence of his white masters.nbsp; She uses simple language to convey her message, yet it is forcefully projected.nbsp; The tone is plaintively matter-of-fact; there is no dodging the issue or obscure allusions.nbsp; Because of this, her work has an intensity unparalleledRead MoreAlienation within Beloved Essay1209 Words   |  5 PagesAlienation within â€Å"Beloved† â€Å"Cultural trauma refers to a dramatic loss of identity and meaning, a tear in the social fabric, affecting a group of people that has achieved some degree of cohesion† (Day 2). This quote by Ron Eyerman in â€Å"Cultural Trauma† references a large theme within the novel â€Å"Beloved†; Alienation of the self with its own identity. As the cultural trauma of slavery took its toll on the populations of each and every state where it persisted, it culminated in the same outcome inRead MoreBeloved: Critique with New Historicism1749 Words   |  7 Pages Beloved is a Pulitzer Prize winning novel written by Toni Morrison and published in 1987. The story follows Sethe as she attempts to make peace with her present (for her, post Civil War America) and her past as a former slave and the atrocities she suffered at the hands of the benevolent Gardner family. Information given to the readers from different perspectives, multiple characters, and various time periods allows her audience to piece together the history of the family, their lives, asRead MoreToni Morrison s Beloved And The Ghosts Of Slavery : Historical Recovery1691 Words   |  7 Pages In the novel Beloved, Toni Morrison develops character Beloved as an allegorical figure to embody slavery’s horrific past and the lasting impact that unresolved past trauma has upon the present. Morrison develops the character Beloved to represent all the unremembered and untold stories of slavery and to further the message that we must maintain a collective memory of slavery in order to pursue a hopeful future. Morrison develops Beloved as a character through her interactions with other charactersRead MoreThe Dark And Seldom Discussed Crudeness Of Slavery Essay1699 Words   |  7 Pagesoften masked by euphemisms to avoid expressing the true damage it inflicts. This veil is lifted as Toni Morrison successfully attempts to inform readers in realistic detail of the animal like treatment that the black population endured in her novel, Beloved. Through explicit scenes of abuse as well as character recollections of memories once locked away, audiences are given an insight into the torture that convinced black slaves that they were nothing more than animals. Firstly, schoolteacher ensuresRead MoreAnalysis Of Toni Morrison s Beloved Essay2424 Words   |  10 Pages In her novel Beloved, Toni Morrison spins an intricate web between names and numbers for the reader to unravel. The deep connection that lies between names and numbers is a direct correspondence to the identity and worth of black people during slavery. Beloved begins with the identity of the house which is characterized by a number. The house is given a temperament as if it is a living, breathing entity and yet it still referred to as a number. The significance of this is symbolic to the plightRead MoreBeloved : A Reconstruction Of Our Past1705 Words   |  7 PagesKarla Ximena Leyte Professor John Crossley Short Close Reading Paper #2 November 20, 2015 Beloved: A reconstruction of our past Beloved by Toni Morrison is a reconstruction of history told by the African American perspective, a perspective that is often shadowed or absent in literature. Her novel presents a cruel demonstration of the horrors endured by slaves and the emotional and psychological effects it created for the African American community. It unmasks the realities of slavery, in whichRead More Analysis of Toni Morrisons Beloved Essay4369 Words   |  18 PagesAnalysis of Toni Morrisons Beloved Toni Morrison’s Pulitzer Prize winning book Beloved, is a historical novel that serves as a memorial for those who died during the perils of slavery. The novel serves as a voice that speaks for the silenced reality of slavery for both men and women. Morrison in this novel gives a voice to those who were denied one, in particular African American women. It is a novel that rediscovers the African American experience. The novel undermines the conventional ideaRead MoreInnovators Dna84615 Words   |  339 Pagesinvestors—voting with their wallets—could give us insight into which companies they thought most likely to produce future innovations: new products, services, or markets. We teamed up with HOLT (a division of Credit Suisse Boston that had done a similar analysis for The Innovator’s 100092 00a 001-014 INT r1 go.qxp 5/13/11 9:53 AM Page 5 5 Introduction Who Is Classified as an Innovator? Perhaps one of the most surprising findings from the past thirty years of entrepreneurship research

The Theories Of The Sociological Imagination - 976 Words

When an ordinary individual tries to understand the social world we see that the individual lives too much in the here and now to understand the complex world around them. So, you may ask how the individual above can make sense of the complex world around them. The answer is simple by looking at the world like any great social analysts would. They do this through C. Wright Mills sociological imagination. To understand the Sociological imagination we first need to understand what the term means. It is the process of the mind which allows us to understand the relationship between our individual lives (personal experience) and the larger social forces (public issues) (Ferris, P.12). By understanding the framework listed above we can see how the social world far surpasses the way we perceive certain notions in our everyday lives. In other words when ordinary individuals first think about their problems they think of their personal experiences which in turn makes them overlook the bigger picture of the problems. During our personal experiences we are the actors and actresses that make choices about our friends, family, school and other issues within our control (Chapter 02). The bigger picture or public issues also known as social facts are imbedded in society rather than the individual which means their out of the individuals control like society’s organizations and processes. To understand this better let’s look at an example. College students have a choice to make whenShow MoreRelatedThe Theory Of Sociological Imagination870 Words   |  4 Pagesexamining a social phenomenon. One well known sociologist is C. Wright Mills. Mills came up with the concept of sociological imagination. It is used to describe the ability of individuals to think away from routines that they are used to in everyday life and look at them from an entirely new perspective. Using this concept, mills applied it to asking and answering imaginative thoughts of sociological questions. Mills came up with three questions that many thinkers have consistently asked in their investigationsRead MoreCommon Sense Explanations And The Explanations Of C. Wright Mills Theory Of The Sociological Imagination1534 Words   |  7 PagesIn this essay I will be exploring the differences between common sense explanations and the explanations of C. Wright Mills theory of The Sociological Imagination. Common sense is based on people s personal experience s and their opinions, very often constructed from social norms and generalised views. Whereas, the Sociological Imagination thought up by sociologist C. Wright Mills (1959) is based on the ideas of thinking critically and skeptically, in order to think sociologically. He wrote thatRead MoreEssay on The Sociological Imagination1389 Words   |  6 PagesMy personal condensed definition of â€Å"the sociological imagination† is that it is the idea one should be aware of the societal structures around themselves, and how those structures can influence a person and vice-versa. In addition, I think that having a â€Å"sociological imagination† also involves a deep appreciation for the importance of society and culture. Consequently, for a person that has completed a basic introduction to sociology college course and actually paid attention, I would hope thatRead MoreEssay about Sociology Midterm955 Words   |  4 Pagesï » ¿1. Define the sociological perspective or imagin ation, cite its components, and explain how they were defended by C. Wright Mills. The sociological imagination is defined as being a way of thinking that helps us use information or data to form theories about the social patterns around us. We collect information and from that information we may make judgments or prediction. However we cannot view society in one’s own point of view. Everyone is different so it is important to not only form our ownRead MoreAnalysis Of Dalton Conley s You May Ask Yourself 1267 Words   |  6 PagesDalton Conley’s book, You May Ask Yourself, defines sociological imagination as, â€Å"The ability to connect the most basic, intimate aspects of an individual’s life to seemingly impersonal and remote historical forces† (Conley 2015, pg. A-11). Sociological Imagination is the idea of being able to step outside of the box, and evaluate society from an alternative point of view. Symbolic Interactionism, norms, socialization, and the idea of understanding yourself vs. understanding the social aspect ofRead MoreS ociological Imagination s Critical Review1319 Words   |  6 PagesThe Sociological Imagination Critical Review Essay â€Å"The sociological imagination enables us to grasp history and biography and the relations between the two within society. This is its task and its promise.† C. Wright Mills writes about the sociological imagination in an attempt to have society become aware of the relationship between one’s personal experience in comparison to the wider society. By employing the sociological imagination into the real world, individuals are forced to perceiveRead MoreThe Sociological Imagination By C. Wright Mills1315 Words   |  6 Pagesâ€Å"The sociological imagination enables us to grasp history and biography and the relations between the two within society. This is its task and its promise.† C. Wright Mills writes about the sociological imagination in an attempt to have society become aware of the relationship between one’s personal experience in comparison to the wider society. By employing the sociological imagination into the real world, individuals ar e forced to perceive, from a neutral position, social structures that, inRead MoreAnalysis of the sociological imagination and its use in sociology.1483 Words   |  6 PagesSociological Imagnation The sociological imagination is the ability to look at the everyday world and understand how it operates in order to make sense of their lives. It is a state of mind, which enables us to think critically about and understand the society in which we live, and our place in that world as individuals and as a whole. C. Wright Mills, first wrote of the concept in 1959. His understanding of it being that it was a quest for sociological understanding involving a form of consciousnessRead MoreSociology Imagination833 Words   |  4 Pagesdefined sociological imagination as the vivid awareness of the relationship between experience and the wider society. The sociological imagination is the capacity to shift from one perspective to another: from the political to the psychological; from examination of a single family to comparative assessment of the national budgets of the world; from the theological school to the military establishment; from considerations of an oil industry to studies of contemporary poetry.[1] Sociological Imagination:Read MoreSociological Imagination, Social Construction Of Reality And Socialization902 Words   |  4 PagesThe foundational concepts of sociological imagination, social construction of reality and socialization help us learn more about ourselves and the world. Sociological imagination is the way in which individuals realize the connection between their own experience of reality and the experiences of society as a whole. This realization allows people to make sense of the world around them. When one applies sociological imagination, they are stripping their own personal experiences from their thoughts

Inventec Corporation free essay sample

Despite its growth and size, why is Inventec not very profitable? It can be concluded into 3 main factors : 1. Rivalry existed In the existing ODM industry, there are lots of competitors such as Quanta, Mitac and Compal. Because of the fierce competition, there is increase difficulty for completing differentiation. Moreover, client companies tend to limit ODM use to highly commoditized products commoditized products. There is also inherent risk associated with the need of frequent technology innovation. Low switching costs also weaken the competitive advantage of Inventec since most of the PCs use Intel microprocessors. Moving to China was no longer consider as an advantage for Inventec since other rivalries will have the same cost structure. 2. New entrants threat Taiwan government did not impose high legal barriers to limit firm to invest in China. Consequently, major ODMS choose to open plants in China and new companies easily enter into the industries which increase the supply of quality goods. We will write a custom essay sample on Inventec Corporation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 3. Increasing bargaining power Inventec has a high bargaining power due to the limited list of customers. This disadvantage greatly weaken the ability to switch customers and negotiation power. Inventec has to accept clients aggressive pricing strategies with a low profit margin or else facing client switching their business to competitors in a short period of time. Q2 What are the drivers of the average profitability of the ODM industry? The average profitability of the ODM industry is low which only ranging from 1% to 6%. The main reason for this is mainly driven by customer bargain power and high competition. In order to lead the industry, companies need to lower their cost. Consequently, it reduce the reliance on a single partnership as there are 5 leading ODM and client negotiating strength become high. Moreover, china no longer consider as a low cost area which make firms difficult to find way to lower the costs. Q3 What are key factors that a company like Inventec needs to manage above average profits in this industry ? In order maintain the profit, the company should shift their production and production software from hardware production to software development and IT consulting and IT system integration services. For example, Inventec consider its software capability by be a major differentiation. Corporation should also comply with customer requirement by using specialized personnel. Quality assurance and low operating cost is also important. The firm can achieved through using cost leadership and differentiation which enhance its bargaining power. Q4 Why is the Indian software industry, on average, so much more profitable than the Chinese ODM industry? First, India does not rely on cheap operating cost to survive but more focusing on custom application development and maintenance. This help them to create differentiated products which were specialized and high-end. Moreover, India also get many world- class engineers and technicians. The Indian firms are competing through R D rather price war since the industry has a very high growth rate of 30% Q5 What strategic advice will you give Inventec to improve its profitability? I will advise Inventec to move their company resources and expertise to a more software based market. For example, Inventec can start to offer software design with hardware manufacturing since it can help to add more value to OEMS. Hence, Inventec can enjoy high price premium and strong bargaining power. This kind of vertical integration can save a large amount of transaction and labor cost.

Protests and music of the Vietnam War

Introduction The Vietnam War was perhaps the worst war the U.S. ever took part in. The government suffered massive losses, and the war substantially tainted its image. As the war progressed, the government faced great set-backs because public were totally against the war.Advertising We will write a custom research paper sample on Protests and music of the Vietnam War specifically for you for only $16.05 $11/page Learn More The government had lied to the public about the intentions of the war but as the 60’s decade came to an end, war veterans brought the truth home. This was amid an announcement by President Nixon that the war had escalated to Cambodia. As the public absorbed the announcement, and the truth behind the war, they were angered by the fact that many American lives had been lost in the war, and the fact that the government was still directing young-adult males to go to Vietnam. Mass protests, that had begun earlier, increased with stud ents forming the frontline of the protesters. Anti-protest police killed and injured a number of the protesters leading to even more protests, and irresponsibility during the protests as protesters quelled their anger. These protests continued until the government made a decision to withdraw troops from the war. Music and Vietnam War The Vietnam War led to an era of music that can be associated entirely with the events of the war. Music was part of the war as soldiers used in many occasions during the war. This can even be evidenced by the number of movies produced after the Vietnam War because the movies were characterized by battle scenes that have music playing in the background. An example is the movie Forrest Gump. The troops in the Vietnam War had their own music tastes. A good example of a track that was popular among American troops is the song We Gotta Get Out of this Place. The song Happy Birthday Abey Baby also became popular during this time because of its message, which reflects the racial aspects of the Vietnam War. Another popular song was the track, â€Å"We Will All Go Down Together† (Miller 1), which is done by Billy Joel.Advertising Looking for research paper on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More During the war itself, soldiers had tapes which they were fond of listening to even as they engaged in gun battles. There were a lot of references to music by the troops as the war progressed. For instance, before soldiers fired their guns, they would sometimes say that they were â€Å"ready to rock n’ roll† (Fish 1). Additionally, as bullets or missiles were fired from a helicopter, the phrase, â€Å"Puff the Magic Dragon†, was commonly used. Even more surprising is the fact that in certain areas, music would be playing from loud speakers as the combat progressed. An example of a song that was commonly played during combat is the song â€Å"Night in W hite Satin† done by Moody Blues. People who had the privilege to have been alive during the Vietnam War agree that music had a special role to play during the war period. In fact most of these people, who are grannies now, recommend several songs to anyone wishing to know what went on during the Vietnam War. They recommend that one listens to the message being passed by the artists of the time, and the deep meaning of the songs. The message in the music was that of a people desperate for peace in a war-torn world. Some of the tracks showed how the government had misrepresented its intentions in the Vietnam War, and how the public was angry towards the government’s decision to be involved in the Vietnam War (Tuso 9). It is for this reason that the 1960 decade went down in the books of performance-music history as the decade that had a record number of concerts, and number of people in concerts, in comparison with what was experienced before the decade. Effects of the mus ic The discussed anti-war music had great socio-economic and political implications for the American government, specifically in relation to decisions about the war in Vietnam.Advertising We will write a custom research paper sample on Protests and music of the Vietnam War specifically for you for only $16.05 $11/page Learn More The anti-war music took the American youth of the 1960’s; especially college students to a high level as far as political matters are concerned. The anti-war musicians gave clear messages to the youth of the time; that the country had gone to political dogs, and it was time the public took control of their own destiny. With time it was apparent that the young generation was very alert on political matters, and that the youth was not going to watch as the government misrepresented facts about the situation in Vietnam. Moreover, some combat veterans were already returning from the war and unearthing the government secrets a bout the intention of the war in the first place. The social climate that was created by the presence of people who knew the truth about the war, and the presence of musicians whose lyrics and music were a reflection of the collective conscience of the public, saw the end of an unjust and barbaric war, which the government had been sweeping under the carpet with the tag â€Å"police action† (Schifferes 1). Protests against the Vietnam War The Vietnam War was characterized by so many protests that it can be confidently argued that the protests marked the greatest anti-war movement in the history of the United States. The protests were sparked early in the 1960’s, during which they were based in colleges and large cities. With time, however, troops in Vietnam grew to more than half a million Americans. This was after 1964. After the increased presence of American troops in Vietnam, the public grew more restless, and protests became more serious and frequent (Sayre 1). By the close of the decade, hundreds of thousands of American citizens were protesting at various locations all over the nation. The year 1970 saw the peak of the protests as the public was angered by several attempts by the police to quell the protests. This was after four students who had been involved in a peaceful demonstration at the Ohio’s Kent State University were shot dead and other nine students injured by gunshots. These atrocities were carried out by the National Guard Troops in an attempt by the government to contain the situation created by the mass protests against the war in Vietnam.Advertising Looking for research paper on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More This increased the protests, with some protests being accompanied by violence, bombings, vandalisms and arson. The students were expressing their anger towards the shedding of blood in the Kent State protest by government agents, as well as expressing their displeasure of the government’s involvement in the Vietnam War. By the end of the year 1974, American troops had been withdrawn from Vietnam, and the protests had also subsided (Miller 1). The puppet regime that was in Vietnam before the war had also collapsed, and thus the Vietnamese were no longer under foreign colonization. President Nixon had made an announcement during the last day of April in 1970 that the war had extended to the neighboring Cambodia. This was, perhaps the motivation behind the protests at Kent State. The killing of the four students, as well as the announcement that the war had escalated, led to an increase in the intensity and volume of the protests in terms of protesters. The four killed were stud ents at the Kent State University, which is based in Ohio. This was the inspiration behind the song Ohio done by Young, Crosby, Nash and Stills. During the first week of May, there was a general strike for lauding antiwar protests in Oklahoma University. Close to a thousand protesters went to the streets with one of the protesters displaying a communist flag belonging to Vietnam. He was arrested by the police under the Oklahoma law. This led to angry exchanges between the protesters and a number of police and highway patrol officers. Several protesters sustained injuries during the exchanges and other three protesters were arrested (Garrity 1). This led to mass protests by the students in response to the arrest of the student who had unfolded the Vietnam flag. This, combined with protests in other states like Ohio, created an environment that could be regarded as that of pure protests. Effects of the protests The protests that took place during the Vietnam War shaped the socio-econo mic and political set-up of the United States significantly. Prior to this, protests were being taken seriously, and the public was not properly protected against the atrocities of the police during peaceful protests. The Kent State killings, in particular, led to development of appropriate laws for freedom of expression that were tailored to ensure that the public is able to express its displeasure towards the excesses of the government, and other similar issues. Apart from this, the fact that the Vietnam War ended in the year 1974, barely a decade after the U.S. sent troops to Vietnam, can be attributed to the contribution of the public unrest. The protests had peaked in 1970 and thus the ending of the war in 1974 can be seen as an indication that the protests made a great contribution towards efforts to end the war. The protests also revealed the fact that the ultimate power of making political decisions rests on the public, but not the political class (Fish 1). This is because a ll the senators were unanimous about the decision to send troops to Vietnam. As mentioned above, the war protests led to development of a more conducive climate for expression. Thus after the war, courtesy of the protests, people had more freedom of expression than before. Relationship between music and protests Music formed a very important part of the protests that took place against the Vietnam War. Most of the music that was played during the time was a motivation for protests against the War in Vietnam. For example, the song Ohio done by Young, Crosby, Nash and Stills was used to call the public for more action after the killing of the aforementioned Kent State students. In the year 1969 the song, Fortunate Son was released by the band Creedence Clearwater. The song was a protest song dedicated to the youth who were being forced to be involved in the Vietnam War. Some of the lyrics of the song include a line that says, â€Å"It ain’t me, I ain’t no senatorâ€℠¢s son, I ain’t no fortune one† (Garrity 1). Another part of the song says, â€Å"When the band plays hail to the chief, they point the cannon at you† (Garrity 1), depicting the cruelty that the protesters were facing from the military. The songs were therefore meant to act as motivations for unrest. Music was also a consolation for the masses since they had been failed by their political representatives and thus they needed somebody with whom they shared the same sentiments. The music played during this time also had a number of cultural influences. For instance, the impact of The Beatles was so enormous that the members of the group were trendsetters for the society. For instance, they were responsible for the popularity of long hair among boys. They set a record 21 hits that topped charts during the time. This record has never been beaten by any other band. Their popularity was so great during the time that the guitar player of the group, one John Lennon, was prompted to think that his group was â€Å"more popular than Jesus† (Streich 1). Of course this statement attracted substantial outcries from religious crusaders but all he meant was that The Beatles were unimaginably popular. Conclusion As evidenced in the discussion above, the Vietnam War was characterized by the largest anti-war protests ever experienced in the history of America. These protests were mainly caused by the fact that the real reason of America’s involvement in the Vietnam War was not known to the public. The public also saw carelessness on the part of the government, and ill intentions. This was aggravated by the government’s requirement of young-adult males to be involved in the war after college in the late 1960’s. This requirement made college students to be actively involved in the protests, which saw a number of students being killed, and others injured by anti-protest police. After a number of violent incidences involving students a nd the police, specifically the Kent State shootings and protests in several other universities, the protests increased and the number of people being involved in a single episode of protests also increased. This situation continued until the U.S. government started withdrawing troops from Vietnam in the early 70’s. The Vietnam War was also characterized by great music influence. After losing confidence in the government, artists started producing songs with lyrics that were a message to either the government or the public regarding the Vietnam War. The songs therefore acted as a consolation to the masses because they no longer had confidence in their government. The influence of the anti-war music was so much that even the troops in Vietnam used phrases that were actually lines from the lyrics of certain anti-war songs. They even listened to music played via loudspeakers in some areas as they engaged in combat. However, the greatest influence of the anti-war music was the fa ct that it fuelled protests and thus acted as a motivation for revolting against the Vietnam War. All in all, anti-war music and protests remain in the minds of every American citizen who witnessed the activities of the Vietnam War. The war is mostly remembered when people reminisce about the protests or when people listen to the anti-war music. Works Cited Fish, Lydia. â€Å"Songs of Americans in the Vietnam War†. 1993. Web. Garrity, Patrick. â€Å"Music and the Remembrance of War†. 2006.  Web. Miller, John. â€Å"Vietnam War Protests†. Oklahoma Historical Society. 2009. Web. Sayre, James. â€Å"Late 1960’s and early 1970’s anti-Vietnam war protests, social and political background notes and a short discussion of some of the best rock ‘n roll music of the times†. 2008.  Web. Schifferes, Steve. â€Å"Vietnam: The Music of Protest†. 2005.  Web. Streich, Michael. â€Å"Vietnam War Protest Music†. 2010.  Web. Tuso, J oseph. Singing the Vietnam Blues: Folksongs of the American Fighter Pilot in Southeast Asia. College Station: Texas A and M Press, 1990. This research paper on Protests and music of the Vietnam War was written and submitted by user Kinsley Sullivan to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Abusive Husband essays

Abusive Husband essays The Abusive Husband An Approach to intervention by David Currie was written primarily for service providers who are undertaking to provide service to abusive husbands and partners. The purpose of this manual was to provide information and direction for designing and implementing an intervention program for abusive husbands which emphasizes the safety and protection issues for the woman. The article discussing the following themes: The women may have to leave the relationship for the reasons of safety and protection. They do not want the marriage to end rather the violence. The mens treatment programs began in the 70s. The manual discusses those frameworks that are currently in use and also points out the draw back related to some of them. What framework does the mens program use? Psychological problem based framework The manual argues that reducing wife assault to a pshchological problem, ignores the social context in which violence occurs. This model consists of three overlapping sets of casual and perpetuating factors that reflect the view of wife assault, which are: Attitudes, values regarding women Ineffective counseling resources The manual discusses how programs should be devised. The programs should consist of an assessment phase. This phase is important because it will provide the facilitators with the relevant information needed to deal with the underlying issues of abuse. After the assessment, the manual talks about the breakdown of ten sessions. It is an ongoing group program. It is a very well written manual. The manual describes in detail the differences between frameworks that only deal with psychological reasons for abuse in contrast to programs that deal with the reasons of abuse from a social context. The manual goes in depth about the psychological profile of an abuser. Finally it breaks down in ...

Networking Essay Example | Topics and Well Written Essays - 2000 words

Networking - Essay Example Chief among those rules is this: Build applications that harness network effects to get better the more people use them† (Pang 2009). Unfortunately, there is still no exact definition available for this technology. In order to understand the concept of Web 2.0, one needs to be an information technology expert. The innovative web 2.0 has aid users to explore Internet in different ways. Similarly, this comes with the idea of collaboration and communication with users, people and organizations of analogous interest (Wang, Ching-Huang Wang et al. 2010). Moreover, many people discuss Web 2.0 by indicating YouTube, face book, twitter etc. These websites support features of Web2.0, as is composed of Rich Internet Application (RIA), Ajax, flash, web services, Service Oriented Architecture (SOA), iterative language and social web. The technologies associated with RIA are AJAX, Java FX, Microsoft Silverlight and Flex.The idea is to integrate desktop computing experience to the browser by integrating more than one application on the web browser. On the other hand another key component called as SOA provides a flexible platform for organizations to add services. As organizations expand businesses, SOA provides room to include innovative services and products. The primary objective of SOA is to add services as the business expands. Furthermore, Web 2.0 has introduced new social networking websites including improved interactions with employees, customers, suppliers etc. Issues Internet has blossomed vast opportunities for developers, programmers, businesses to operate a business. On the other hand, new threats keep on effecting Internet and services associated with it. Organizations are extremely cautious regarding the Internet security because Web 2.0 allows the involvement of core systems directly from the web sites. Moreover, almost everyone bank is now offering ‘online banking’ services, which needs security with strict compliance. Most of the issues related to Internet, fall’s in the domain of operational problems. Web users tend to give correct personal information online to websites and a forum, which is, unsafe. Likewise, when the user access websites, chat with friends, and download software for various purposes, a hidden file known as Trojans creates a hidden remote connection, providing all the information to the hacker. For instance, if a web user conducts an online transaction via a credit card, the Trojan will extract the credit card number as the user types it from the keyboard, and sends it to the hacker. Consequently, the hacker may use credit card, resulting in financial loss. In corporate business environments, the impact is even more as compared to the home user. Hackers may breach in databases, file servers, and data warehouses, to extract classified information related to future-plans, milestones etc. and denting the organization with substantial business loss. Pornography on the web is another debatable issue, when considering children. As numerous pornographic websites are providing high quality pictures and videos, that can be accessed easily. Pornographic statistics from ‘

The Architecture of Sleep and the Function of Dreams Essay

The Architecture of Sleep and the Function of Dreams - Essay Example This stage is called stage 1 or NREM sleep. Sleep spindles appear in Stage 2, as EEG further reduces; and it keeps on decreasing while the amplitude of slow waves increases during stage 3. This mixed pattern causes high amplitude delta waves in the deepest sleep or Stage 4; which is also called SWS. Shifts in posture occur; followed by REM. ‘At an interval of 90 minutes, REM/NREM phases alternate; while the NREM stages dominate the first third of the night and REM stages dominates the last third’. (McNamara, 2004, p.p 1-2) We dream during the REM phases of sleep. The dreams of the REM phase have the dream-like quality of emotional drama, fantasy, excitement, and liveliness. The dreams during the NREM phases are more like conceptual thinking and the scenes are usually taken or adapted from our everyday lives. Moreover, the dream intervals at the onset of sleep are short; and they increase in each subsequent REM-NREM cycle after every 90 minutes. The last dream could be of 30-40 minute duration. Freud believed in his Interpretation of Dreams (1911) that the basic function of dreams was wish-fulfillment. ‘We now see what this function is.

Merit Pay Essay Example for Free

Merit Pay Essay Merit pay is any salary increase in an employee pay based on the performance of the employee . A bonus is not considered to be merit pay because this is a one time thing and merit pay becomes a part of the employees salary. I think this award is a great idea, this allows the employee to know their efforts of achieving their companys goals has not gone unnoticed. This gives employees the incentive to want to learn more and continue to perform well in order to keep receiving their pay raise. In today’s workplace there are numerous reasons for low productivity. Employee conflicts are one of the main culprits to this problem in the workplace. Employee conflicts not only affect productivity, it also affects coworker’s attitudes, customer service, and it changes the work environment for coworkers that are caught in the backlash of the conflict. Employee conflicts were not as complex three decades ago as they are now. If the boss did not want to deal with the conflict he or she would fire the employee, my way or the highway. Now employee conflicts are more complex than not eating lunch with a coworker because she did greet the group this morning. We now have workplace violence, sexual harassment, and competition for limited resources, and dealing with difficult employees. Now there are laws in place that protect employees from being fired because their boss did not want to solve the conflict. . I have enlisted the help of two people to help me see different aspect of employee conflicts within their work environment. Their background deals with the retail industry and the food industry. Both of these environments deal with employees being knowledgeable of the product they are selling, team work and customer service. I spoke with them about employee conflicts in their workplace and how they overcame the issues. After listening to the situations and their solutions, I noticed some of the solutions for resolving their conflict were sensible and other resolutions should have been handled differently.

Rosa Parks :: essays research papers

Racism and prejudice has been a problem in the United States for along time. Poeple have been denied human rights such as getting a fair trial, eating in resturants, or sitting in what ever seat they want in a public bus. In 1955 a woman named Rosa Parks took a stand on a public bus in Montgomery Alabama. She refused to give her seat to a white man and was arrested for not doing so. She was scared of the discrimination of the Jim Crow laws. Jim Crow laws were laws were intended to keep blacks from mixing with whites. IN the Jim Crow laws blacks were required to give thier seats to whites if there were no more seats. This is what happened to Rosa parks on December 1 1955. On her way home from work she refused to give her seat to a white man and got arrested. Even though she knew what the consequences were, she decided to take a stand. She knew that she would be arrested, but she decided that she would try to make a change. Rosa Parks stand was so significant that she is called t he mother of the civil rights movement. Her arrest made everyone boycott public busses. Led by Martin Luther King for 381 days blacks carpooled, walked, or found other ways of getting around. Despite the harassment the boycott continued and was extremely successful. The bus company suffered from the loss of fares, but did not desegregate its busses. In 1965, the case was brought to court, and segregation of busses was ruled unconstitutional, the busses were officially desegregated on December 21, 1956. The movement Rosa Parks started caused the Civil Rights act of 1964 to be passed and the Voting Rights act of 1965. She was elected secretary of the Montgomery branch of the National Advancement of

Compare How Cultural Differences and Foreign Business Environments Affect Multinational Corporations

M2-Compare how cultural differences and foreign business environments affect multinational corporations In this report I will be stating the differences of how Tesco function in South Korea compared to how they function in the United Kingdom. Tesco have to adapt to the local culture, traditions and tastes and have to recreate an environment in which shoppers will feel at home. Tesco’s local adaption strategy in South Korea involves selling products and services based not on the UK experience, but on Korean customer demand.Tesco in South Korea provides live octopus, pet iguanas, fish chopped up alive sushi-style, and dental services as a way of their adaption strategy to appeal to South Korean’s culture. Hofstede’s Uncertainty Avoidance (UA) theory, states deals with the degree to which members of a particular society feel uncomfortable with uncertainty. The theory relates to the fact that the future can never be known. Countries that exhibit strong UA , such as S outh Korea, maintain strict codes of belief and behaviour. They are intolerant of unorthodox ideas.By adopting the approach Tesco have chosen, they are allowing for a society such as South Korea’s to be more welcoming to the arrival of the company, which in turn invites a greater scope of custom. Tesco was helped in developing this approach by entering the market through a joint venture with Samsung, a powerful brand name in its own right and one of the leading conglomerates in South Korea. This will help build the recognition for Tesco in South Korea and build a relationship with new customers. As per the Hofstede theory referred to earlier, Samsung represents safety and security within the South Korean market.Therefore, UA is likely to be severely reduced when partnered with such an established brand within the target community. The localised approach means a lot more fresh food than in the UK to recreate a market atmosphere, as well as fast food outlets, coffee shops and t oddler play areas. However, the Tesco home stores in South Korea have been located as ‘culture centres’ where mothers and customers can take classes; learn new skills and have access to the internet cafe. This is because Tesco are aware that the majority of South Korean mothers prefer to look after their children rather than work.Having this available will attract more customers and help be more suitable for South Korean customers. Overall the Tesco in South Korea’s aim is to create value to build and retain store feminism and collectivism. Tesco in South Korea generally sell products that will appeal to South Korean customers, which will include branded products and live animals including fish and octopus. As South Koreans are recognised as not having a great deal of time to shop due to heavy workloads, they employ a scan system.This allows customers to scan products off posters on their phones, so they can get the products delivered to them by the time they are home from work. The posters mainly appear in train stations, as this will get the most usage via people travelling to and from work. Tesco use many strategies to adapt to the culture they are working in, which will encourage more customers to shop from their and beat their local competitors. However, Tesco in the UK provide many different products to appeal to different ethnicities and cultures including their own branded food.Tesco operates differently in both South Korea and the UK as both countries are very different. However they have the same aim, which is to create value, to build loyalty among their customers. Tesco in South Korea has a very different infrastructure compared with the UK, as in South Korea they offer the scan system. This is very different to the UK because they have many Tesco supermarkets; many being 24 hours where customers can go to buy their products. They do also offer online shopping, where they can place their order online and get it delivered.Also in the UK they have self-scanner which has become very popular and other big branded supermarkets are now using. This is where customers scan their products and make the payment by themselves. To conclude, after conducting research on how Tesco functions in both South Korea and the UK, there are many more differences than similarities. Due to the different cultures, Tesco have to adapt their shop to reach the needs of the customer, so their strategies are very different in each country. Tesco is a successful company and due to the changes they make to adapt to different cultures it has made them a well-known international brand.D2-Evaluate the impact of cultural differences on international business performance in the market In this report I will be evaluating the impact of cultural differences on international business performance in the market. This includes evaluating the strategies Tesco use in both South Korea and the UK, which are very different. If Tesco did not adapt their str ategies in different countries they wouldn’t fit in with their cultures, therefore people will be less likely to shop there. Tesco need to provide certain foods that will appeal to the country they are in.For example, Tesco in South Korea have branded products, and a lot of meat including octopus and sushi-like fish. Tesco in the UK provide products for wide range of cultures and offer many branded foods including Tesco’s own. If Tesco did not adapt to different cultures they could lose out on business and potential customers might go to their local competitors. This may also give Tesco a bad reputation for their supermarket, and their recognition as a company could be negative. Going into a new market can be difficult due to the local competitors and getting people to change where they currently shop.If Tesco did not come up with such unique ideas in South Korea, they wouldn’t get the customers they do today, and they would struggle to make enough money to keep a Tesco running there. However, due to such unique ideas that local competitors do not offer, they are a very well-known international brand. In the UK Tesco have three other main supermarkets that they have to compete with; Asda, Morrison’s, and Sainsbury’s. Surrounded by such strong competitors, Tesco are always thinking of new strategies to gain more recognition and greater market share than their rivals.Tesco offer a Clubcard; which is where customers can collect points from the products they purchase. These Clubcard points will allow customers to get money off future shops, and receive vouchers after saving up a certain amount. In South Korea Tesco have established their way of life and learnt to adapt their strategies to appeal in South Korea. Tesco have had to undertake much research, in order to find out more about South Korea. It is regarded as the second hardest working country in the world, which means that many people do not have time to go food shopping.T esco have thought of a solution which is for customers to shop at Tesco, and get their food delivered to them. If Tesco did not offer such a unique strategy it would be hard to get people to change where they get their food from. However, this appeals to many people in South Korea, and therefore Tesco have become a very successful company. In South Korea, Tesco has defined research to establish that mothers prefer to look after their children rather than working, and so they have adapted their Tesco to ‘culture centres’, which gives the opportunity for mothers to bring their children in-store, and have access to the internet cafe.They also have the opportunity to take classes and learn new skills. This strategy shows the quality of how well Tesco have learnt to adapt to different cultures, as they know most of their customers will be mothers, thus giving more appeal to the target audience. Time would suggest that the business model adopted by Tesco, has been largely suc cessful. The first Tesco store in South Korea opened in 1999, and they have since gone on to open a further 457, with 59 opened in 2011/12 alone. They are presently the second largest retailer in all of South Korea, just behind the Shinsegae Group.These figures point to a highly successful campaign in Asia; proving that they were right to undertake a project based on reducing UA. (ref Wikipedia) Over the years, many different companies have been unsuccessful in trying to launch their various brands in certain countries. Most of these failures have been the result of poor product naming, but they still give an insight into the importance of research, and implementing strategies that conform with normal ways of life in those countries. For example, American Motors tried to market its car, the â€Å"Matador,† in Puerto Rico based on an image of strength and courage.However, in Puerto Rico the word, literally translated, means â€Å"killer. † The inappropriate name is link ed to the car’s lack of popularity because of the many hazardous roads in the country, and the correlation with death made by consumers. (ref www. worldpress. com) To conclude, after evaluating the strategies Tesco produce in both South Korea and the UK, it is clear that Tesco are an adaptable business that can appeal to different cultures. Without changing their strategies they wouldn’t be such a successful well-known international brand.

Self Efficacy, Self Esteem, And Social Wellness Essay

Suicide, the reason what teens use to get away from life, caused by depression and other mental health problems. Unhealthy minds and healthy minds will tell you how unclear thoughts affects someone. This brings down the self-efficacy, self-esteem, and self-confidence. There are three steps to prevent suicide, which might decrease the risk of suicide from happening. This might give you a clear idea to help prevent a friend, family member, or anyone from committing suicide. Self-Efficacy Many of us had been though a couple of rough times and some pretty amazing ones as well. Difficult times for most people can take away their energy, taken away emotions, and break a person’s spirit. The good times on the other hand can lift someone’s spirit up, boost their self-esteem, and show signs of our capability. This is called self-efficacy, it connects with four of the 6 dimensions of health mental, emotional, spiritual, and social wellness. 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Benefits Of Effective Protection Measures For Small Business

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Trade protection is designed to protect domestic firms and limit other countries’ business development in all over the world. Trade protections’ measures are set up to enhance own nation’s economic and to prevent other nations’ economical aggression. Although there is always free trade during international trade, which makes the biggest benefits of free tradeRead MoreInformation Security Plan Survey Essay1627 Words   |  7 Pagessupports the organization’s goals and objectives), breadth and coverage of the information security program (people, processes, technologies), any known or previously uncovered program deficiencies or implementation issues, and any stated costs and benefits of the program. Choose one of the organizations listed in  Table 1, review the pertinent documents, and then prepare a three- to five-page narrative summarizing your analysis of the organization’s information security program. 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Vaid notes in his article on the subject, that in the case of modern businesses, â€Å"When customers become accustomed to a service it then becomes a ‘utility’. What was once considered an ‘event’ becomes ‘operational’Read MoreWeek 3 Team Assignment Essay1483 Words   |  6 Pagesï » ¿Compensation and Benefits Strategies Recommendations Team A MGT/521 Human Capital Management February 5th, 2015 Dr. Andrea Diese Landslide Limousines Compensation and Benefits Strategy Recommendation This paper provides an analysis of a proposed benefits and compensation package for Landslide Limousines that is comparable to companies that are similar in size and scope in Austin, Texas. Team A proposes a compensation structure and position in the market, as well as a total compensation and benefits strategyRead MoreHow Consumer Protection Is Important And Important Today s Modern World1615 Words   |  7 PagesConsumer protection is arguably important and needed in today’s modern world. 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Global normative convergence and the proverbial â€Å"leveling

Sir Gawain And The Green Knight - 967 Words

Mengru Zhou Mrs. Speer English 4 Period J 1 Oct 2015 Chivalry In Sir Gawain And The Green Knight Sir Gawain and The Green Knight is considered not only a most brilliant example of Middle English poetry but one of the jewels in the crown English Literatures, and sits in the British Library under conditions of high security and controlled humidity. In the anonymously written story, Sir Gawain And The Green Knight shows Sir Gawain’s chivalry form his loyalty to his King, being testing by Green Knight, and his behavior during game playing. The first chivalric expression of Sir Gawain in Arthur’s court is his loyalty. It was Christmas at Camelot-King Arthur’s court, where all the Round Table knights had gathered. An uninvited guest appeared-entirely emerald green, called Green Knight. For a knight, the most important is to remain loyal to God, King, and Lady Guinevere. When Green Knight challenge the court, Arthur initially was going to accept his challenge, but Sir Gawain stepped forth and said: â€Å" sh ould you call me, courteous Lord.† â€Å" to rise from my seat and stand out your side, politely take leave of my place at the table and quit without casuing off once to my queen, then I shall come to your counsel before this great court.† [1] accept Green Knight’s challenge, which can consider as a mark of his loyalty. And this is particularly significant for Sir Gawain because he is not the best knight to King Arthur, but he is closest to King Arthur. For a knight, the mostShow MoreRelatedSir Gawain And The Green Knight1359 Words   |  6 PagesIn the poem â€Å"Sir Gawain and The Green Knight,† a protagonist emerges depicting an Arthurian knight named Sir Gawain. Sir Gawain, King Arthur’s nephew, takes initiative by accepting the challenge requested by the Green Knight in place of his uncle. He undergoes a perilous adventure, seeking for the Green Knight to receive the final blow. Although Sir Gawain is not viewed as a hero for his military acc omplishments, he is, however, viewed as a heroic figure by the Knights at the Round Table for hisRead MoreSir Gawain And The Green Knight862 Words   |  4 PagesIn Sir Gawain and the Green Knight, by an unknown author referred to as the â€Å"Pearl Poet,† we are introduced to Sir Gawain. Gawain is a knight of the Round Table and he is also the nephew of King Arthur. As a knight, Gawain is expected to possess and abide by many chivalrous facets. Throughout the poem he portrays many of the qualities a knight should possess, such as bravery, courtesy, and honor among others. Because of his ability to possess these virtues even when tempted to stray away from themRead MoreSir Gawain and the Green Knight1100 Words   |  5 PagesThe poem of Sir Gawain and the Green Knight compares a super natural creature to nature. The mystery of the poem is ironic to the anonymous author. The story dates back into the fourteenth century, but no one knows who originally wrote the poem. This unknown author explains in the poem of Sir Gawain not knowing of the location of the Green Chapel and or who the Green Knight really is. This keeps the reader entertained with the suspicion of not knowing. The author then does not give his name orRead MoreSir Gawain And The Green Knight Essay1687 Words   |  7 PagesSir Gawain and the Green Knight contains ambiguity and irony that make it interesting to read and teach. Gawain’s conflict arose when he accepted the girdle that could protect him and when he lied to his host, severing fellowship with the lord for courtesy with the lady. By utilizing a social reconstructionist philosophy of teaching that emphasizes personal beliefs and ethics, a teacher will help the students establish their identities and learn to appreciate classic literature. Sir Gawain and theRead MoreSir Gawain And The Green Knight1514 Words   |  7 PagesSir Gawain and the Green Knight is an epic poem written in the mid to late fourteenth century by an u nknown author. Throughout the tale, Sir Gawain, a Knight at the Round Table in Camelot, is presented with many hardships, the first being a challenge on Christmas by a man in which, â€Å"Everything about him was an elegant green† (161). This â€Å"Green Knight† challenged someone in Camelot to accept his game which they will chop off his head with his axe and the Green Knight will do the same to the playerRead MoreSir Gawain And The Green Knight1335 Words   |  6 PagesSir Gawain: The Ironic Knight Sir Gawain and the Green Knight is a tale of the utmost irony in which Sir Gawain, the most loyal and courteous of all of King Arthur’s knights, fails utterly to be loyal and courteous to his king, his host, his vows, and his God. In each case, Sir Gawain not only fails to perform well, but performs particularly poorly, especially in the case of his relationship with God. Ultimately, Sir Gawain chooses magic over faith, and by doing so, shows his ironic nature as aRead MoreSir Gawain And The Green Knight906 Words   |  4 Pagesusually the latter. In Sir Gawain and the Green Knight we see Sir Bertilak go off to hunt three very specific animals as a game with Sir Gawain. They agree that â€Å"what ever [Bertilak catches] in the wood shall become [Sir Gawain’s], and what ever mishap comes [Sir Gawain’s] way will be given to [Bertilak] in exchange.† (Sir Gawain†¦, ln 1105-1007). In this deal we slowly see Gawain loose his honor as paralleled with Sir B ertilak’s hunt. The first animal that is hunted by the knight is a deer, while thisRead MoreSir Gawain And The Green Knight Essay1521 Words   |  7 PagesFall 16 Donnelly Many years ago, knights were expected to form a certain type of relationship with their king, this relationship was otherwise known as fealty. Fealty is a knight’s sworn loyalty to their king (in other words a loyal relationship should be formed between the two). The use of this relationship is shown in the poem called â€Å"Sir Gawain and the Green Knight† ( the author is unknown). This poem has a classic quest type of formula, with a knight receiving a challenge and then going outRead MoreSir Gawain And The Green Knight1455 Words   |  6 PagesHowever, for Gawain in Sir Gawain and the Green Knight temptation existed around every corner while he was playing the game of the Green Knight. Temptation existed every day and each day it existed in a new way. Gawain never knew what was coming his way throughout the grand scheme of the game, but one thing was for certain he was being tested. Without his reliance religious faith and dedication to his reputation, Gawain wo uld not have been able to make it through the game of the Green Knight alive andRead MoreSir Gawain And The Green Knight Essay1020 Words   |  5 PagesBoth Sir Gawain, from â€Å"Sir Gawain and the Green Knight† translated by Marie Borroff, and Beowulf, from Beowulf translated by Burton Raffel, serve as heroes in different times of Medieval English Literature. Many of the basic principles that describe heroes in Medieval Literature are seen in both of these characters even though they were written in different times. There are distinct similarities, differences, and also a progression of what the hero was in English literature, between Sir Gawain and

Hk Tax Free Essays

string(29) " chargeable to salaries 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 tax Under 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 control 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. You read "Hk Tax" in category "Essay examples" We will write a custom essay sample on Hk Tax or any similar topic only for you Order Now No question of apportionment arises. Source of Income from Pension The 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 services 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 tr eaty 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 empl oyment 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 allowances | 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 201 1/12. | 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, present 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 termination 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 i s 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 derived 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 services Gain calculated in accordance In 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: | |‘Upfront’ 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 employee 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, holiday 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 Benefits The 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 employment’ 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 commission 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 l oan 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 – Employment If 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 overseas 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 Home The 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 residence Share 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 of 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 Implications Generally 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 not 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 und er 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 ef fective 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) M ultinet 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 employed 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 full 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 ass essment 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 charge 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 ended 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 price 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 Singapo re. 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 settlement 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$84,000 Ms 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, ren tal 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) How to cite Hk Tax, Essay examples