A Mission Statement At Sheltering Arms - 1338 Words

MISSION STATEMENT At Sheltering Arms, we believe that every child and family deserves an equal chance at happiness and future success. Our mission is to strengthen the education, well-being, and development of vulnerable children, youth, and families across the New York metro area. We serve nearly 22,000 people each year from the Bronx to Far Rockaway. Through compassion, innovation, and partnership, we respond to our community s greatest needs and enable individuals to reach the greatest heights of their potential. We have maintained an unwavering commitment to our mission since 1831. OVERVIEW The families served by Sheltering arms are from NYC s poorest communities. They are from decades of generational poverty, underperforming†¦show more content†¦The Organization create environments and opportunities where they can explore brighter futures. Through innovative curriculum and project based, hands on learning, students gain the skills they need to overcome barriers and achieve success at the highest levels. Youth Development The organization encourages teens to discover interests and develop their talents regardless of the barriers to success for youth coming of age in impoverished or high crime neighborhood. Connecting youths to positive role models, cultivating their skills and interest and creating opportunities for them to shine positions them for success as healthy adults, strong leaders and active citizens. The components through which this is achieved is through the Juvenile Justice Reform and Preparing youth for Adulthood. The Juvenile Justice program utilizes non-traditional solutions to meet the city’s need for comprehensive and effective rehabilitation. Preparing Youth for Adulthood through partnership with skilled mentors, inspiring role models and Colleges closed the gaps left by past abuse and neglect. This helps to restore self- esteem that that fuels hard work, personal development and success. Health and Wellbeing The health and wellbeing division is comprised of the Developmentally Disabled, Family support Services and Foster care and Adoption. The developmentally Disabled program forShow MoreRelatedMission in Burundi: South Africas Voice of Solidarity2481 Words   |  10 PagesCourse: The South in World Politics: a Parallel World in the Making? Mission in Burundi: South Africa’s voice of solidarity INTRODUCTION In 1993 Nelson Mandela defined the issue of human rights, respect for diversity, cooperation in regional construction, infrastructure and resource development projects, concerns and interest of the continent of Africa to be the pillars of the foreign policy of South Africa (Mandela 1993). The essay will define what mediation is, what the peace process phasesRead MoreFaithful Citizenship10006 Words   |  41 Pages These challenges are at the heart of public life and at the center of the pursuit of the common good.1 3. For many years, we bishops of the United States have sought to share Catholic teaching on political life. We have done so in a series of statements issued every four years focused on â€Å"political responsibility† or â€Å"faithful citizenship.† In this document we continue that practice, maintaining continuity with what we have 1 said in the past in light of new challenges facing our nation andRead MoreThesis - Information Operations in Strategic, Operational, and Tactical Levels of War23393 Words   |  94 PagesN/A AGENCY REPORT NUMBER 11. SUPPLEMENTARY NOTES The views expressed in this thesis are those of the author and do not reflect the official policy or position of the Department of Defense or the U.S. Government. 12a. DISTRIBUTION / AVAILABILITY STATEMENT 12b. DISTRIBUTION CODE Approved for public release; distribution is unlimited. 1. AGENCY USE ONLY (Leave blank) 13. ABSTRACT (maximum 200 words) This thesis explores the idea whether a balanced systematic approach is a better way to integrateRead MoreIgbo Dictionary129408 Words   |  518 Pages(1914) consists of Addenda to IboEnglish dictionary; apart from corrections to Part II, this volume adds a large amount of material from the Asaba dialect. In general, Thomass material is extensive, but inadequately transcribed and analysed. The CMS mission at Onitsha undertook the collection of a considerable amount of lexical material. Several copies of a typescript Ibo-English dictionary, edited by T.J. Dennis, are in existence (one is in the library of the School of Oriental and African Studies,

Urban Zones Of The Nineteenth Century - 1239 Words

As American towns industrialized all through the nineteenth century, irresistible ailments developed as a genuine danger. The presentation of new workers and the development of vast urban zones permitted already confined sicknesses to spread rapidly and contaminate bigger populations. Consider as industrialization occurred, towns developed into cities, and people relocated to them. The expanded interest for shoddy lodging by urban vagrants prompted ineffectively assembled homes that poorly accommodated individual cleanliness. Outside laborers in the nineteenth century frequently lived in cramped dwellings that consistently lacked fundamental comforts, for example, running water, ventilation, and toilets. These conditions were perfect for†¦show more content†¦It was amid this time numerous Britons, Germans, and those of Scandinavian descent the Atlantic and arrived in America. These settlers were commonly English – speaking. Protestant or Jewish—with the except ion of the Irish Catholics—and could mix decently effectively into American culture. New foreigners, did not converge into American society as effortlessly; rather, they confronted an assortment of battles that will be talked about later on in the article. For old Irish outsiders, America was a land of new opportunities. Particularly in country groups, Irish migrants were, for the most part, welcomed and they found jobs easily. A book written in 1870s by an Irish-Catholic minister empowered Irish movement by sharing the simplicity of getting land and going in the United States: 1From Chicago and St. Louis to New York, it now takes under two days in time and not more than a quarter century in cash; and from San Francisco, the outing is made in six or seven days, at an average cost of around one hundred and fifty dollars. The induction is plain that the displaced person of today has numerous favorable circumstances over his antecedent of a few years back. Yet, the points of interest here implied are piddling when contrasted and the expanded offices of acquiring great and shoddy area in each State and Domain of the Union. German

Introduction to Internet Addiction Free Essays

Introduction to Internet Addiction Ten years ago, the only people who spent a majority of their leisure time on the computer were paid members of the technology industry. Today, however, surfing the Web has become a pastime as social and marketable as bar hopping or going to the movies. As the web has become a part of mainstream life, some mental health professionals have noted that a percentage of people using the web do so in a compulsive and out-of-control manner. We will write a custom essay sample on Introduction to Internet Addiction or any similar topic only for you Order Now In one extreme (1997)  Cincinnati case, unemployed mother Sandra Hacker allegedly spent over 12 hours a day secluded from her three young and neglected children while she surfed the Web. For better or for worse, this phenomena of compulsive Internet use has been termed ‘Internet Addiction’ based on its superficial similarity to common addictions such as smoking, drinking, and gambling. Internet Addiction has even been championed as an actual disorder, notably by psychologists Kimberly Young, Ph. D and David Greenfield, Ph. D.. However, at this time the true nature of Internet Addiction is not yet determined. In a true addiction, a person becomes compulsively dependent upon a particular kind of stimulation to the point where obtaining a steady supply of that stimulation becomes the sole and central focus of their lives. The addict increasingly neglects his work duties, relationships and ultimately even his health in his drive to remain stimulated. In some cases of addiction (such as addiction to alcohol or to heroin), a phenomenon known as tolerance occurs, wherein more and more stimulation is required to produce the same pleasurable effect. A related phenomena, withdrawal, can also occur, wherein the addicted person comes to be dependent upon their source of stimulation and experiences dramatically unpleasant (and even potentially lethal — as can be the case with alcohol) reactions when he goes without it. Sources of addictive stimulation can be chemical (as is the case with addictive drugs such as alcohol, cocaine, nicotine and heroin), sensual (as in sex) or even informational (as in gambling or workaholism). What all sources of addictive stimulation have in common is that they provoke a strong, usually positive (at first) reaction in the potential addict, who then seeks out the source of that stimulation so as to obtain that feeling on a regular basis. While many people like to engage in sexual relations, or gamble, or have the occasionally drink because of the pleasure to be had, clearly not all people who do so are addicts. Rather, the term ddiction only applies when someone’s stimulation seeking gets to the point where it starts interfering with their ability to function normally and non-neglectfully at work and in relationships. Mental health professionals are split as to whether or not Internet addiction is real. No one disputes that some people use the Internet in a compulsive manner even to a point where it interferes with their their ability to function at work and in social relationships. What is disputed is whether people can become addicted to the Internet itself, or ra ther to the stimulation and information that the web provides. The controversy surrounding Internet Addiction is precisely whether people become addicted to the net itself, or to the stimulation to be had via the net (such as online gambling, pornography or even simple communication with others via chat and bulletin boards). Some psychologists do not believe in addiction to the Internet itself, but rather in addiction to stimulation that the Internet provides. They suggests that new Internet users often show an initial infatuation with the novelty of the Web, but eventually lose interest and decrease their time spent online back to a normal, healthy amount. Those users who do go on to show compulsive Internet utilization, for the most part become compulsive only with regard to particular types of information to be had online, most often gambling, pornography, chat room or shopping sites. This is not an addiction to the Internet itself, but rather to risk-taking, sex, socializing or shopping. In essence then, the chief addictive characteristic of the Internet is its ability to enable instant and relatively anonymous social stimulation. Addicted† Internet users are addicted to a favored kind of social stimulation and not to the Internet itself, although it is also true that the Internet has made it vastly easier and more convenient for someone to develop such a compulsion. Because the Internet is used by many people as a normal part of their career or education, knowing how to separate excessive from normal use becomes difficult and cannot be accomplished using simple measures such as amount of time spent online in a given period. M ost fundamental in differentiating normal from problem Internet use is the experience of compulsion to use the net. Normal users, no matter how heavy their usage, do not  need  to get online and do not neglect their occupational duties or their relationships with family and friends to get online. Help for Internet related addiction is available from multiple sources. Anyone concerned about serious problem Internet usage should consider consulting with a local licensed psychologist, social worker or counselor, specifically one with experience treating addictions. Cognitive therapy based approaches are recommendable due to their systematic and direct focus on reducing problem use and preventing relapse, and the strong scientific support for the approach. Marital and or family therapy approaches may be useful as well when an individual’s Internet Addiction is affecting their larger family system (such as might be the case when a husband uses Internet-based pornography as his sole sexual outlet, leaving his wife frozen out). More than a few books and self-help resources (such as audio tape sets) are also available for those who want to educate themselves on the problem. Our Internet Addiction Treatment article provides further detail. How to cite Introduction to Internet Addiction, Essay examples

Demand and Supply of Oil in Australia Free-Samples for Students

Question: Discuss about the Demand and Supply of a Product of your Choice and Factors that affect the Demand and Supply sides of the Market. Answer: Introduction Oil demand and supply is has a close relationship with its price (Carollo, 2012). This paper shall consider the various theories that determine the price of a commodity. Australia is one of the biggest importer of oil. Thus, it can be argued that holding all other impacts constant, it has benefited from the fall in oil prices. Where the importing economies have greatly benefited, losses has accumulate to the exporting firms. The paper will provide insights on whether in future the oil prices will be lower or high. It has been argued that the world supply of oil has been very high in the past 3 years. However, the growth in demand is at a lower rate. The paper shall consider the action that could possibly make the oil price rise to at least a fair level. This study will be useful to the oil producing economies as it will help them predict the future of their operations. It will create awareness on the government to understand the risks facing its oil producing and refining companies a nd initiate actions that would prevent them from closing down. Recommendations provided may be used by the government in choosing its policies. Article Analysis The article under analysis is Why do oil prices keep goingdown? by Arak and Tschinkel (2016). The article highlighted that there is a great oversupply of oil from US and the OPEC economies (McGrath, 2015). Although the price have been too low, none of the major producers is agreeing to cut its production with the intention of pushing up the prices. If the oversupply continues, many economies will not be able to stand making huge losses and will opt to terminate their production. Many exporting countries have been greatly hit by the price slump. Low oil prices have negatively affected the global stock markets; many stocks were recorded to fall as a result (Herron and Burger, 2016). The price of oil in 2016 was at the all-lowest level for 12 years. Arak and Tschinkel (2016) noted that a year earlier (reference year 2016), the price per a barrel of oil was selling at more than $ 100, but in 2016 it sold for only $ 27. This is a greatest price cut ever. Since cutting of production by US and the OPEC economies wasnt agreed upon, this situation was expected to become even worse. The behavior of the oil market is contrary to what economics suggests it should be. The prices are too low but the producers are still increasing their supply and the demand is weak (Lannin, 2015). Generally, it is expected that a lower price would discourage supply. This therefore makes the oil market to be related to the oligopoly market structure. In this market, the action of every supplier is interdependent such that one suppliers decision affect all the others. In this market, increasing the price of output in not a common strategy; the other producers always fail to raise their price and hence the supplier with the high price loses its market share. But when price is cut, every other supplier cuts own price so as to ensure that the initial market share is not lost to the leading supplier. The rise in oil supplier at very low prices indicates that the producers are competing in terms of quantity. Even at very low prices, the biggest producers are able to make some profits since they have economies of scale. At the beginning of 2016, the demand for oil was lower than two million barrels in a day. The article noted that demand was expected to shrink further even after the supply continued surging. The fall in prices has resulted in Australia cutting its production and depending more on importation (Vivoda, 2012 and Frydenberg, 2016). Graph: Australian crude oil production Source: Tradingeconomics.com (2017) Initially the production level was very high but has kept falling with time. This means that demand for oil in Australia is satisfied through huge importation. The trend for 10 years is falling. This has contributed to loss of self-sufficiency. Graph: Australia oil self-sufficiency Source: Queensland Energy Resources (2013) The decline is production from 2008 to 2030 was from projected to be from 183 million barrels to 83 million barrels. For the same period, it was also projected that demand will grow from 341 to 474 million barrels. Queensland Energy Resources (2013) noted that in 2013 the level of oil importation in Australia was 158 million barrels and projected that this is going to increase to 335 million barrels by 2030. High importation will be very costly. Compared to the projected production level, Australia will be producing less than a quarter of what it will be importing. The supply gap is as shown below. Fig: Production and consumption of oil in Australia Source: Vivoda (2012) Although the prices of oil has decreased, it hasnt contributed to a high influence on the quantity demanded. The reason is that oil demand is inelastic to price changes. Oil price rise would only be achieved if a production cut is agreed by the OPEC economies. Recommendations The economics situation of low oil price is very attractive to the Australian economy since its an importer, however, the situation probably wont last for long. Some years to come, the oil price might get back to normal high prices. So the idea of neglecting production and increasing overdependence on importation is a bad idea for the Australian economy. The government should focus on improving its production level since this is the only quantity it has complete control on. This could be achieved through ensuring that the production costs are maintained at lower levels especially this period of low oil prices. This is to make sure that their profit margins are not greatly impacted owing to high production costs. For price to go up, the US and OPEC should agree to cut the level of their production. Conclusion The price of oil in Australia is influenced by the global demand and oil supply. Though the prices are too low on world assessment, the Australian oil price is higher. This is because, there is no oversupply of oil in Australia. The economy is importing quantity level that the Australian production cannot meet. Importation taxes and shipping costs is what causing the prices to remain higher. The reliance on importation will be dangerous to the Australian economy in the period to come. Since its projected that quantity produced will fall in years, the costs of importation will greatly rise. Action should be taken now before the situation worsens. References Arak, M. and Tschinkel, S. (2016). Why do oil prices keep going down? [Online] The Conversation. Available at: https://theconversation.com/why-do-oil-prices-keep-going-down-53424 [Accessed 23 Apr. 2017]. Carollo, S. (2012). Understanding oil prices: a guide to what drives the price of oil in today's markets. 1st ed. Chichester, West Sussex: John Wiley Sons, Ltd. Frydenberg, J. (2016). Oil slump means we must boost productivity. [Online] Financial Review. Available at: https://www.afr.com/opinion/oil-industry-slump-means-australia-has-to-boost-productivity-20160228-gn5j8c [Accessed 24 Apr. 2017]. Herron, J. and Burger, D. (2016). U.S. Stocks Close Lower After Late-Day Rally. [Online] Bloomberg.com. Available at: https://www.bloomberg.com/news/articles/2016-01-19/asian-stock-outlook-mixed-after-u-s-equities-dip-to-august-lows [Accessed 24 Apr. 2017]. Lannin, S. (2015). Oil price falls below US$50 because of oversupply and weak demand. [Online] Abc.net.au. Available at: https://www.abc.net.au/am/content/2014/s4158070.htm [Accessed 24 Apr. 2017]. McGrath, P. (2015). Oil price tipped to remain depressed to but petrol prices on the rise. [Online] Abc.net.au. Available at: https://www.abc.net.au/pm/content/2015/s4177367.htm [Accessed 24 Apr. 2017]. Queensland Energy Resources (2017). Australia's oil supply and demand | Queensland Energy Resources. [Online] Qer.com.au. Available at: https://www.qer.com.au/understanding/need-new-fuels/australias-oil-supply-and-demand [Accessed 24 Apr. 2017]. Tradingeconomics.com. (2017). Australia Crude Oil Production |1994-2017 |Data |Chart |Calendar. [Online] Available at: https://www.tradingeconomics.com/australia/crude-oil-production [Accessed 24 Apr. 2017]. Vivoda, V. (2012). Australias growing oil imports are an energy security issue. [Online] The Conversation. Available at: https://theconversation.com/australias-growing-oil-imports-are-an-energy-security-issue-7749 [Accessed 24 Apr. 2017].

We Are Our Mothers Daughters Essays (379 words) - Cokie Roberts

We Are Our Mothers Daughters News correspondent Cokie Roberts, author of a meaningful book titled We are Our Mothers' Daughters, published in 1998, call number 001-170, discusses significant issues facing women today in her book. She takes her readers on a personal and political journey, exploring the diverse roles women have played throughout American history and the connections and distinctions among different generations of women. On a personal level, each essay is an introduction to several of the fascination women Roberts has encountered during the course of her reporting career; she also relates powerful and moving life stories about the women in her life, like her mother former Congresswoman Lindy Boggs. Roberts style is unique. Roberts takes you through intimate stories of extraordinary women; these women become the beginning for more extensive discussions of women's position in politics, business, motherhood, and marriage, as well as other issues. Roberts examines the nature of women's roles, from mother to mechanic, sister to soldier, from her personal experience. Roberts is very sincere to her feelings in her writing in this book. I felt just as she was happy or sad. She begins her writing with the intense story of her sister, whom dies from cancer at a young age. The story of her mothers life as a politician next. Roberts also, wrote about an aunt of hers, a soldier, mechanic, friend, reporter, civil rights activist, wife, and an enterpriser. She concludes her book by her last chapter titled A Women's Place. She discusses all the important roles of the women she wrote about and how they tie together. A women's place is everywhere and anywhere in today's world. She worked her writing by writing about the women that were close to her and extended from there to other fascinating women she encountered in her career. Roberts dedicated a chapter to each women she wrote about. This book from my view is sensitive, strait forward, and perceptive. It also shows such a diversity of choices and perspectives available to women today and greatly affirms the bond of females powerful inter connection among all women, whatever their background. I would suggest anyone interested in where a women belong and the history of women should read this selection. It's just one of those bookes, where from start to end you might cry or laugh. I garuntee when you begin to read, you will not want to stop till you have read the entire book.

Reconciling the surplus labor with the law of value

Reconciling the surplus labor with the law of value The law of value of a commodity refers to the total number of person-hours used in order to produce a particular good or service, under the normal working conditions, with the provision of the necessary equipment or machinery. This also takes into account the work force input, the raw materials and the tear and wear of the machinery used in production. Surplus labor is also that labor that was not a necessary input in production.Advertising We will write a custom essay sample on Reconciling the surplus labor with the law of value specifically for you for only $16.05 $11/page Learn More Karl Marx argued that the amount of input in the production of goods or services should be equivalent to the amount of monetary returns. Therefore, the amount of person-hours used in production and delivery of these commodities determines the value of a good or service. Marx continues to argue that capital originated from trade with the aim of making a profit. The labor ought to be equally distributed, and so were the profits from the labor. Simulating this in the economy where approximately two percent of the population control about ninety-five percent of the nation’s wealth, clearly demonstrates Marx’s argument. They insisted that all employees within a company should get an equal share of the company proceeds generated monthly. This would ensure fairness and equal distribution of resources across the entire staff and, therefore, act as an incentive for everybody to work harder and together to achieve more. Marx had a profound understanding of how capitalism cripples its own societal foundation. He anticipated a change in the current economy and the way of life. His conclusion was that capitalism would push the middle class into a situation comparable to the shaky existence of the hard-pressed workers during his time. Currently, the growth and build up of fulfilling careers are no longer a focus point for the minority alone, but rather a broader group. People have revolutionized from struggling month-to-month and living on insecure wages. They have devised a way of cushioning themselves from economic shakeups in terms of savings, owning a house and even a decent pension, which enables them to plan their lives without fear. The wealth spread across working class, and the vastness of democracy, everybody can remain middle class with contentment. The argument that labor is the sole creator of wealth was obstructed by the existing system of unequal exchanges, where the owners of the economic power and advantage appropriated part of the labor. According to Marx, the development dialectic started from man and nature where man was initially an integral part of nature.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Man being a dynamic being had the distinctive capability of struggling with and against nature of ultimate ly transforming nature for his own purpose. The clue to the labor conditions shift lay in the successive modes of production, which was characterized by division of labor, technical forms and different forms of social relations of production between human beings and classes. This historical conception applied to a particular economic system and approached the matter form an angle of production conditions. They included ownership or nonownership of the production means, and the respective effects of these factors upon the behavior of social classes. Marx placed labor as a human, productive activity and made it the foundation of explanation for the exchange significance. Theoretically, it is hard to comprehend the Karl Max law of value since he did not take into account issues like market trends, consumer spending, fluctuating value of currency, financial securities and public finance. Several pinholes from the labor theory emerge in the regulation rule between value of goods and serv ices sold and the cost of production in general. It attempts to identify the causes of the relationship between the law of value and economy, which only regards to labor as the actual tool of commodity value. It only involves the value obtained from the production and delivery of the goods or services including their trade value. All the same, each of Marx’s theories brings out a different dimension of the social reality of the contemporary world. There are systematic connections among the three dimensions, where domination and exploitation are interlinked. It is irrefutable, however, that a group of individuals remains privileged by both systems. The logic in this is that in the contemporary world, the inequalities seen in the economy currently suggest that there is exploitation of some individuals. The large proportion of the wealth created flows to a small, privileged group, which implies domination on the society by a small segment of the society commonly referred to as t he ruling elite. Marx described this situation as alienation, which in the contemporary society shows a growing sense of lack of value. It is true that capitalism relies on free labor and freedom of assets and a system of free exchange. The question of exploitation is, therefore, apparent in the privilege of ownership and production means, which gives the owners chance to set the wages at a level that permits the creation of profits and the laborer has no control over that.Advertising We will write a custom essay sample on Reconciling the surplus labor with the law of value specifically for you for only $16.05 $11/page Learn More

Booker T. Washington Versus W. E. B. du Boise

Booker T. Washington Versus W. E. B. du Boise Essay Booker T. Washington believed that blacks should not push to attain equal civil and political rights with whites. That it was best to concentrate on improving their economic skills and the quality of their character. The burden of improvement resting squarely on the shoulders of the black man. Eventually they would earn the respect and love of the white man, and civil and political rights would be accrued as a matter of course. This was a very non-threatening and popular idea with a lot of whites. For two decades Washington established a dominant tone of gradualism and accommodationism among blacks, only to find in the latter half of this period that the leadership was passing to more militant leaders such as W. E. B. DuBois During the four decades following reconstruction, the position of the Negro in America steadily deteriorated. The hopes and aspirations of the freedmen for full citizenship rights were shattered after the federal government betrayed the Negro and restored white supremacist control to the South. Blacks were left at the mercy of ex-slaveholders and former Confederates, as the United States government adopted a laissez-faire policy regarding the Negro problem in the South. The era of Jim Crow brought to the American Negro disfranchisement, social, educational, and occupational discrimination, mass mob violence, murder, and lynching. Under a sort of peonage, black people were deprived of their civil and human rights and reduced to a status of quasi-slavery or second-class citizenship. Strict legal segregation of public facilities in the southern states was strengthened in 1896 by the Supreme Courts decision in the Plessy vs. Ferguson case. Racists, northern and southern, proclaimed that the Negro was subhuman, barbaric, immoral, and innately inferior, physically and intellectually, to whitestotally incapable of functioning as an equal in white civilization. Between the Compromise of 1877 and the Compromise of 1895, the problem facing Negro leadership was clear: how to obtain first-class citizenship for the Negro American. How to reach this goal caused considerable debate among Negro leaders. Some advocated physical violence to force concessions from the whites. A few urged Negroes to return to Africa. The majority, however, suggested that Negroes use peaceful, democratic means to change undesirable conditions. Some black leaders encouraged Negroes to become skilled workers, hoping that if they became indispensable to the prosperity of the South, political and social rights would be granted to them. Others advocated struggle for civil rights, specifically the right to vote, on the theory that economic and social rights would follow. Most agreed that solutions would come gradually. Negro leadership near the turn of the century was divided between these two tactics for racial equality, which may be termed the economic strategy and the political strategy. The most heated controversy in Negro leadership at this time raged between two remarkable black menBooker T. Washington and W. E. B. DuBois. The major spokesman for the gradualist economic strategy was Washington. DuBois was the primary advocate of the gradualist political strategy. Washington learned the doctrine of economic advancement combined with acceptance of disfranchisement and conciliation with the white South from Armstrong. His rise to national prominence came in 1895 with a brief speech, which outlined his social philosophy and racial strategy. Washington was invited to speak before an integrated audience at the opening of the Cotton States and International Exposition held in Atlanta in September 1895. He was the first Negro ever to address such a large group of southern whites Washington is remembered chiefly for this Atlanta Compromise address. In this speech, he called on white America to provide jobs and industrial-agricultural education for Negroes. READ: Resistance To Technology EssayIn exchange, blacks would give up demands for social equality and civil rights. His message to the Negro was that political and social equality was less important as immediate goals than economic respectability and independence. Washington believed that if blacks gained an economic foothold, and proved themselves useful to whites, then civil rights and social equality would eventually be given to them. Blacks were urged to work as farmers, skilled artisans, domestic servants, and manual laborers to prove to whites that all blacks were not liars and chicken thieves. The philosophy of Washington was one of accommodation to white oppression. He advised blacks to trust the paternalism of the southern whites and accept the fact of white supremacy. He stressed the mutual interdependence of blacks and whites in the South, but said they were to remain socially separate: In all things that are purely social we can be as separate as the fingers, yet one as the hand in all things essential to mutual progress. Washington counseled blacks to remain in the South, obtain a useful education, save their money, work hard, and purchase property. By doing such things, Washington believed, the Negro could ultimately earn full citizenship rights. Several Negro leaders voiced their opposition to Washingtons Atlanta Compromise with its admonition to work and wait. They could not topple Washington from power, but one of them did win recognition as a leader of the oppositionW. E. B. DuBois. DuBois was not an early opponent of Washingtons program. He enthusiastically accepted the Tuskegeeans Atlanta Compromise philosophy as sound advice. He said in 1895 that Washingtons speech was a word fitly spoken. In fact, during the late 1890s, there were several remarkable similarities in the ideas of the two men, who for a brief period found issues on which they could cooperate. Both Washington and DuBois tended to blame Negroes themselves for their condition. They both placed emphasis on self-help and moral improvement rather than on rights. Both men placed economic advancement before universal manhood suffrage. The professor and the principal were willing to accept franchise restrictions based on education and property qualifications, but not race. Both strongly believed in racial solidarity and economic cooperation, or Black Nationalism. They encouraged the development of Negro business. They agreed that the black masses should receive industrial training. The years from 1901 to 1903 were years of transition in DuBois philosophy. DuBois grew to find Washingtons program intolerable, as he became more outspoken about racial injustice and began to differ with Washington over the importance of liberal arts education when the latters emphasis on industrial education drew resources away from black liberal arts colleges. DuBois noted that Washingtons accommodating program produced little real gain for the race. Another factor that alienated DuBois from Washington was the fact that Washington and his Tuskegee Machinean intricate, nation-wide web of institutions in the black community that were conducted, dominated, and strongly influenced by Washingtonkept a dictatorial control over Negro affairs that stifled honest criticism of his policies and other efforts at Negro advancement. DuBois came to view Washington as a political boss who had too much power and used it ruthlessly to his own advantage. Although DuBois admitted that he was worthy of honor, he believed Washington was a limited and misguided leader. DuBois launched a well-reasoned, thoughtful, and unequivocal attack on Washingtons program in his classic collection of essays, The Souls of Black Folk, in 1903. In The Souls of Black Folk, DuBois took the position that the Black men of America have a duty to perform; a duty stern and delicatea forward movement to oppose a part of the work of their greatest leader. READ: on the Epic Poem, Beowulf - Anglo-Saxon Valu EssayIn an essay entitled, Of Mr. Booker T. Washington and Others, DuBois said that Washingtons accommodationist program asked blacks to give up political power, insistence on civil rights, and higher education for Negro youth. He believed that Washingtons policies had directly or indirectly resulted in three trends: the disfranchisement of the Negro, the legal creation of a distinct status of civil inferiority for the Negro, and steady withdrawal of aid from institutions for the higher training of the Negro. DuBois charged that Washingtons program tacitly accepted the alleged inferiority of the Negro. Expressing the sentiment of the radical civil rights advocates, DuBois demanded for all black citizens 1) the right to vote, 2) civic equality, and 3) the education of Negro youth according to ability. Generally, DuBois opposed Washingtons program because it was narrow in its scope and objectives, devalued the study of the liberal arts, and ignored civil, political, and social injustices and the economic exploitation of the black masses. DuBois firmly believed that persistent agitation, political action, and academic education would be the means to achieve full citizenship rights for black Americans. He stressed the necessity for liberal arts training because he believed that black leadership should come from college-trained backgrounds. DuBois philosophy of the Talented Tenth was that a college-educated elite would chart, through their knowledge, the way for economic and cultural elevation for the black masses. The NAACP was a coalition of black and white radicals which sought to remove legal barriers to full citizenship for Negroes. DuBois was one of the founding members of the organization. Both Washington and DuBois wanted the same thing for blacksfirst-class citizenshipbut their methods for obtaining it differed. Because of the interest in immediate goals contained in Washingtons economic approach, whites did not realize that he anticipated the complete acceptance and integration of Negroes into American life. He believed blacks, starting with so little, would have to begin at the bottom and work up gradually to achieve positions of power and responsibility before they could demand equal citizenshipeven if it meant temporarily assuming a position of inferiority. DuBois understood Washingtons program, but believed that it was not the solution to the race problem. Blacks should study the liberal arts, and have the same rights as white citizens. Blacks, DuBois believed, should not have to sacrifice their constitutional rights in order to achieve a status that was already guaranteed.

Down's Syndrome into a Mainstream Primary Literature review

Down's Syndrome into a Mainstream Primary - Literature review Example Down syndrome accounts for around 5-6% of intellectual retardation, though the mental retardation in children with Down syndrome is mostly mild or moderate. There are some characteristics that make a child with this disorder easily recognizable. Children suffering from Down syndrome or mongolism as it was traditionally referred are known to have a small body stature, protruding tongue, as a result of having a small oral cavity, thick folds in the corners of their eyes and having a low muscle tone. The condition is noticed in a child either during birth or in a prenatal screening. However, the physical conditions in children suffering from this condition differs greatly, with some children with Down syndrome requiring a higher level of medical attention while some just leads a normal life (Down, 1999 p259). Though the Down syndrome condition cannot be treated, health problems related to it can be treated, more so when they are recognized earlier before a child is born and help the chi ld to lead a better life. The condition is related to a delay in the cognitive ability of the child and a slow rate of their physical growth (Beck, 1999 p24). Facial characteristics are the most common of the observable features in a child suffering from Down syndrome. ... bstantial good care, that entails good family support, enrichment therapies and child’s tutoring, children with such a condition can live a better live and advance in their intellectual field to the point of completing high school level or even advancing to post secondary education (Dweck, 1999 p17). This is necessary to make the individuals lead a more normal life, while even indulging in paid employment. Such children suffering from such a disorder are highly prone to some health problems. These include obesity, recurrent ear infections, sleep apnea, and congenital heart defects. Such health problems mostly attack children suffering from the disorder, serving to worsen their lives, if not properly contained at the right stages, since they may lead to complete hearing loss, a lack of sleep and fatal heart diseases. There is therefore a great need to contain the disease, in order to enable the children born with such a disorder to live a better live. This can be afforded throu gh granting the child a suitable care right from their birth, throughout schooling and in their lives after. Thus, the role of a parent and guardian, as well as of other child caretakers and the teachers is a very vital part of the life of a child suffering from this disorder, in making their lives worth living (Wishart, 2001 p64). There are some effective teaching methods that can be implored to integrate a child with Down's syndrome into a mainstream primary school in Ireland. For teachers to apply such effective methods, they need to understand the education needs of such children, learning the severity of such conditions on the child’s cognitive and hearing ability as well as the degree of mental retardation associated with the child (Kingsley & Levitz, 1994 p72). A higher number of

Social Influences in Marketing Essay Example | Topics and Well Written Essays - 500 words

Social Influences in Marketing - Essay Example Lastly, if one is involved in school activities , the social influence that goes along with the notion of trying to fit in oftentimes result in a gamut of items being purchased. Be it from college jackets to the cool cell phone your dorm mate has, the social interaction in a school setting often results in a situation where a purchase would be made purely from social influence. What are the products that are usually purchased through social influence Oftentimes these are leisure and aesthetic goods which cut into the consumer's disposable income. For car buffs, these include add-ons such as mag wheels, body kits, and engine upgrades. These are often unnecessary and costly expenses, but because of the social influence exerted by being in that said organization they would accede to these costly expenditures to merely "fit in". For instance, if everyone in the club would be buying fancy mag wheels to augment their cars, more often than not the member would be prevailed upon to do likewise, if only to "be one of the boys". On the same vein, students going to the big sporting events would be subliminally prodded to purchase university paraphernalia, without which they would seem lacking and out of place.

1984 George Orwell Dramatic performance analysis Essay Example for Free

1984 George Orwell Dramatic performance analysis Essay â€Å"No one is free, even the birds are chained in the sky.† – Bob Dylan A spotlight moves through the audience, searching, staring deep into the minds of the victims as they sit unknowing of their fate. Democracy has fallen and there is no hope. The lights fade and there is silence. The stage is empty. Big Brother is watching. George Orwell’s novel 1984 springs to life with this stage adaptation presented by the highly entertaining theatre company Shake and Stir. In the totalitarian society of 1984, lies, myths and false information dictate the population and this is portrayed beautifully in the theatrical presentation of the novel. 1984 tells the story of Winston, a man with no hope, the party controls his life, his not his mind. He believes that the party is spreading false truths to retain power over the people, and to rebel, he commits ‘thought crime’ by thinking and writing about taking down the party and destroying the power that they possess. Little does he know, the party is onto him. Orwell uses this as a comparison to the real world. It is his view that the If communist governments take over the world there will be no escape from their supreme rule. He instead believes in democratic socialism where there are still free elections. Socialism stops privatization by establishing collective ownership of major factors of production. And if there is no privatization the theory is there will be no corruption. Well executed dramatic elements of role, mood and symbol, as well as the set and costumes of 1984 are what make it an outstanding piece of theatre and one that is effectively designed, not only through live presentation but with the aid of audio and visual pre-recordings. Like Shake and Stir’s previous Orwell reboot, Animal Farm, 1984 is presented through elements of realism as well as minimalism through the miming of objects and the use of imaginary sets. The roles in the performance are uniquely developed and different for each performer. Winston is not just the lead character, but also a twisted representation of humanity, the real life population, and what we would do in that situation. His convincing portrayal surpassed any expectation. The  audience watches Winston throughout the play develop as a person as his hate for The Party develops. In the beginning of the play Winston is going through his everyday routine, which involves falsely proclaiming love for the party, which helps him survive. As the play continues Winston loses all hope and his he begins to not care about getting caught. This character development is captivating for the audience who identify Winston as the person they should emotionally connect with. The minor roles of Tom Parsons and Syme create an interesting feel to the play. Once they are killed off or ‘evaporated’, they appear in a number of different roles such as guards in the Ministry of Love or policemen arresting Winston and Julia. This double use of cast members creates a simplistic feel that stops the play from becoming overcrowded and complicated. Julia’s role in the performance plays a significant part, as she is the only female present throughout the play. Her personality screams hope for a better life in contrast to the other actors’ characteristics of doom, dismay or love for The Party. Julia’s development through the play is subtle but well executed. She begins as just another resident in Oceania but transforms into the only symbol of confidence and hope presented in the show. This helps to further develop Winston’s character by Julia’s influence rubbing off on him. O’Brien’s character is the final observable role in 1984. OBrien is an inner party member and the only one the audience physically witnesses. For all we know, he could run the whole operation, as he seems to be very powerful when Winston is in the Ministry of Love by even showing mind reading powers. OBrien is different to the other characters not only in his physical stature and age (being distinguishably older) but also in his appearance. He wears a suit but in the same uniformed ‘overall’ fashion as the rest of the cast. This part of the role represents his power (the suit) while still being controlled by ‘Big Brother’ (the work overalls). The significance of the hierarchy is fundamental to Orwell’s idea that Winston has no power and even inner party members are not fully in control. The mood in 1984 explodes in the audiences face from the first second. Despair, heartbreak, torture and tyranny were feelings that the audience was expected to feel during the performance. The dark set aided the mood in its  endeavor to achieve these feelings. The tension was evident as soon as Julia and Winston started their romance with hovered movements and purposefully dropped lines playing a pivotal role. Not only was there sexual tension between the couple but tension created by the held suspense for the pair to inevitably get caught. The audience was mesmerized by the fact that the pair could have their secret love affair and not be found out. Every time they practiced â€Å"thought crime,† the audience would think; this is it, they are going to be captured. But only when audience members feel as if maybe they will get away with it do they violently get captured. This suspense is what gives the play its spine tingling mood. Not only was the mood set to entice and intrigue audience members, 1984 also made people think with its deep and meaningful symbolism. The sash that Julia wore was meant to be for the ‘Anti Sex League’, but it had so much more meaning than this. It was a distinguishing factor between her and the men that surrounded her. It was also a reason for Winston to look at her and therefore fall in love with her. But the major symbolism behind the sash was her defiance against Big Brother. When she wore it she seemed different and interesting, she stood out from the bland background from which she dwelled and that was why it was significant. From the very start of the show, symbolism was flowing through each individual’s mind subconsciously. The spot light at the start of the show, symbolized Big Brother’s watch over the people and in this case, the audience. It may not have seemed significant, but it was making an impression in the audience’s heads before the y even knew what the play was about. Props were also used symbolically. The notebook that Winston wrote in was a symbolic way to spew his thoughts onto paper and for the audience to audibly hear what Winston was thinking. This was imperative for the narrative to add extra meaning and depth. The last section of symbolism in 1984 was the room that Winston rented out. It was an oasis, an escape from the torture that was life. The room was lit brighter than the rest of the set and felt warm and comforting; it was a last look at a previous life, one without Big Brother. The authenticity of the room gave it contrast from the rest of the set made it stand out that little bit more, but it was inevitably the  downfall of Winston and Julia’s relationship. This irony was well mastered and presented by the cast. Not all creative prowess was based on the characters in 1984. The set was outstanding in creating an environment that really did feel post apocalyptic. Not only did it have the rotating part to open up into a different room but also it proved multi-purposeful. It served as a jail, a lonely street, the comforting home and a torture cell as well as the woods, all without changing the background. This was possible because of the creative genius that was the television screens. They completely revolutionized the feel of the play and created a strong atmospheric impression upon the audience. Not only did they serve as a look into Winston’s mind but they also painted a beautiful picture of his dreams. As well as being a depiction of Winston, they portrayed security cameras and television screens to enhance the story even further. This technological addition to the performance made the already insightful story even more profound. Shake and Stir have done an inestimable justice to Orwell’s 1984. With the role of characters structurally thought-out down to the finest points, the mood was set and designed to divide the minds of audiences and make them question reality at the present. They created symbolism that was insightful and thought provoking while still being detectable. Stunningly raw sets merged with large screens that created a post apocalyptic world in front of the eyes of viewers. Audience members leave the theatre wondering†¦ â€Å"Is Big Brother watching?†

the pledge of allegiance Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  The Pledge Of Allegiance   Ã‚  Ã‚  Ã‚  Ã‚  The Pledge of Allegiance was written in 1892 by a man named Francis Bellamy for a children’s magazine called The Youth’s Companion. Mr. Bellamy wanted the flag to fly above every school in America so that children would feel pride and love for their country when reciting the words to the Pledge of Allegiance. That was before the recent September 11, 2001 attacks.   Ã‚  Ã‚  Ã‚  Ã‚  The Pledge of Allegiance is a solemn oath of allegiance or fidelity to the U.S. I pledge allegiance, has always meant a strong devotion to or a solemn promise of loyalty of a citizen to his or her government. This is nothing but the truth since September 11,2001. More than ever have we all seen the strong devotion and dedication to this great country. In the first few days after the terrorist’s attacks you couldn’t buy an American flag anywhere. Everyone had in some way symbolized his or her strong patriotism, in a visual sense and an emotional sense. It didn’t seem to have the strong feeling that accompanied the strong words until recent.   Ã‚  Ã‚  Ã‚  Ã‚  To the flag, a piece of cloth varying in size, shape, color, and design, usually attached to one end of a staff or cord and used as the symbol of a nation, state or organization. Not these days. The flag that we are talking about is not about size, shape and color. A symbol of a nation is closer but doesn’t capture it. What we are clear... the pledge of allegiance Essay -- essays research papers   Ã‚  Ã‚  Ã‚  Ã‚  The Pledge Of Allegiance   Ã‚  Ã‚  Ã‚  Ã‚  The Pledge of Allegiance was written in 1892 by a man named Francis Bellamy for a children’s magazine called The Youth’s Companion. Mr. Bellamy wanted the flag to fly above every school in America so that children would feel pride and love for their country when reciting the words to the Pledge of Allegiance. That was before the recent September 11, 2001 attacks.   Ã‚  Ã‚  Ã‚  Ã‚  The Pledge of Allegiance is a solemn oath of allegiance or fidelity to the U.S. I pledge allegiance, has always meant a strong devotion to or a solemn promise of loyalty of a citizen to his or her government. This is nothing but the truth since September 11,2001. More than ever have we all seen the strong devotion and dedication to this great country. In the first few days after the terrorist’s attacks you couldn’t buy an American flag anywhere. Everyone had in some way symbolized his or her strong patriotism, in a visual sense and an emotional sense. It didn’t seem to have the strong feeling that accompanied the strong words until recent.   Ã‚  Ã‚  Ã‚  Ã‚  To the flag, a piece of cloth varying in size, shape, color, and design, usually attached to one end of a staff or cord and used as the symbol of a nation, state or organization. Not these days. The flag that we are talking about is not about size, shape and color. A symbol of a nation is closer but doesn’t capture it. What we are clear...

The Scarlet Letter and Hester

A CHAPTER-BY-CHAPTER READING GUIDE FOR THE SCARLET LETTER A 1636 Plymouth Colony law required anyone convicted of adultery to â€Å"wear two Capital letters viz AD cut out in cloth and sowed on theire uppermost Garments on their arme or backe; and if att any time they shallbee taken without the said letters whiles they are in the Govrment soewarn to bee forthwith taken and publickly whipt. â€Å"[1] Other Massachusetts colonies had their own versions of this law.In fact, â€Å"The Capitall Lawes of New-England, as they stand now in force in the Common-wealth, by the Court, in the years 1641, 1642, established within the jurisdiction of Massachusetts,† proclaim that â€Å"if any person committeth adultery with a married or espoused wife, the Adulterer, and the Adulteresse, shall surely be put to death. † Chapter 1—The Prison Door Paragraph two explains the typical allotment of land in a Puritan town. What three establishments are early accounted for on Isaac Joh nson's lot? What does this information tell us about Puritan values?How does Hawthorne describe the prison? Identify a significant metaphor in the second paragraph. A pathetic fallacy is a literary device in which Nature appears to understand human feeling and respond accordingly. An example is believing that the sun is shining because you are happy, or that a day is dark and rainy because you are feeling depressed. Hawthorne employs a significant pathetic fallacy in this opening description. Can you locate it? What grows near the prison? What does Hawthorne say it symbolizes? Chapter 2—The Market Place 1. When does the story take place? . For what purposes did people sometimes gather in front of the prison door? 3. Who seems especially interested in the punishment that is about to take place? 4. Pay attention to conversation among the women. What is their attitude toward Hester? Are they unanimous? 5. Note the description Of Hester, the novel's heroine. What seem to be her o utstanding characteristics? What is unusual about her? What do people notice first when seeing her (â€Å"the point which drew all eyes†)? 6. Note again the women's conversation. What appears to be their opinion of Hester now? 7.The beadle's words, â€Å"A blessing on the righteous colony of the Massachusetts, where iniquity is dragged out into the sunshine,† might engender some thinking about values. Does it seem to you that exposing iniquity is worthy of a blessing? Do we seem to feel it proper today to expose personal behavior, especially wrongdoing, to public view? 8. What is Hester's punishment that day? What does Hawthorne say about this kind of punishment, the kind that does not allow the culprit to hide his or her shame? 9. What is purpose of contrasting Hester and her baby to â€Å"the image of Divine Maternity†? 0. Pay particular attention to the description of â€Å"the man well stricken in years. † Who do you think he is? Chapter 3—The Recognition Read carefully the second paragraph. Who is the man at the Indian's side? Imagine that you are this man. What information do you, a stranger to Boston, learn from the townsman with whom you talk? The townsman says that the magistrates of Boston have, â€Å"in their mercy and tenderness of heart,† softened Hester's punishment. What do you think of this mercy? For what reason do Governor Bellingham and the ministers speak to Hester? Why does Mr. Wilson think Mr.Dimmesdale should speak to Hester? What is Dimmesdale's feeling about this job? Note with care the first description of Dimmesdale. 5. What effect do Dimmesdale' swords have on Hester? On the baby? 6. What kind of father does Hester say her baby will have? 7. Contrast the two ministers' different reactions to Hester's refusal to name her fellow sinner. Chapter 4—The Interview 1. Why did the jailer send for a doctor for Hester? 2. You ought to know for certain, by the seventh or eighth paragraph of this chapter, just who this man is. What clues (in previous chapters) has Hawthorne given you as to his identity?Why, do you suppose, does Chillingworth want to keep his identity a secret? 3. It would be so easy for Chillingworth to kill Hester. Why does he want her to live? 4. Upon whom does Chillingworth put the blame for Hester's sin? How much is her fault? How much is his own? 5. How much revenge does Chillingworth plan to get on Hester? (A particular line in their conversation tells us exactly. ) Who is the real object of Chillingworth's revenge? 6. The paragraph beginning â€Å"Never, sayest thou? † if read well, can reveal exactly what kind of person Chillingworth is.Read it with a touch of villainy in thy voice and thou must needs quake with fearfulness at the plan this mis-shapen scholar. (Do you see how easy it is to get carried away? ) 7. Hester says something interesting about how a person's words may lead to one interpretation of his character and his actions may lea d to another. How do Chillingworth's words present him? His actions? 8. What request does Chillingworth make of Hester? What is his reason? Chapter 5—Hester at Her Needle How does Hester feel upon leaving prison? What does the future have in store for her?You might wonder why Hester doesn't leave Boston, since it is only in Boston that she must wear the scarlet letter. What are her reasons? Be sure not to overlook the most important of them. What features of Hester's home seem most appropriate? How does Hester make a living? In what ironic way does she advertise her skills? 5. Who were the only ones who made no use of Hester's services? Why? 6. What does Hester do with the extra money she earns (â€Å"her superfluous means†)? What does this tell us about her character? 7. Hawthorne compares Hester's scarlet letter with the mark on Cain's forehead.If you don't know about Cain's mark, you can read about it in the Bible in Genesis 4:1-16. Biblical allusions are not uncomm on in literature, so a well-read person is familiar with the major stories of the Bible. This familiarity has nothing to do with a person's religious beliefs. 8. What specific â€Å"tortures† (â€Å"the innumerable throbs of anguish†) does Hester endure? 9. In the penultimate (that is, the next to the last) paragraph of the chapter, Hawthorne begins to suggest that there might be some positive feature of Hester's wearing the scarlet letter.What is it? 10. Observe how Hawthorne uses one of his favorite devices, intentional ambiguity, in the last paragraph. Chapter 6—Pearl Why does Hester name her baby Pearl? Pearl is a significant character in this novel, so pay attention to the detailed description of her. Isn't it a paradox that Pearl, the product of sin, is â€Å"worthy to have been brought forth in Eden†? In the fourth paragraph, the â€Å"Scriptural authority† is Proverbs 13:24, which reads, â€Å"He that spareth his rod hateth his son; but he that loveth him chasteneth him betimes. (In modern English, parents who withhold punishment actually hate their children, but those that love them correct their behavior early. â€Å") What is Hawthorne saying about the way parents raised their children in Puritan times? How does Hester raise Pearl? Why does Pearl seem not to be a human child? Why is Pearl an â€Å"outcast of the infantile world†? What kind of games did â€Å"the Puritan nurture †¦ permit† children to play? Do they seem like fun to you? What is the attitude of the Puritan children toward Pearl? 9. What does Pearl use for playthings? Hawthorne calls them â€Å"the puppets of Pearl's witchcraft,† a good phrase. ) 10. The reference to â€Å"dragon's teeth† (in the same paragraph) is an allusion to a Greek myth in which Cadmus kills a dragon and plants his teeth. The teeth grow into warriors who fight each other until only few are left alive. This myth, incidentally, is the beginning o f the story that eventually comes to concern Oedipus Rex, but there is no association to be made between that story and this one. 11. What was the first thing Pearl noticed in her mother? 12. What happens when Hester sees her reflection in Pearl's eyes?This is still another example of intentional ambiguity. 13. Who do the gossiping neighbors claim is Pearl's father? Chapter 7—The Governor's Hall 1. What two reasons does Hester have for visiting the governor? 2. In what way does Pearl remind Hester of the scarlet letter? 3. Contemplate the tremendous significance of Hester's looking into the armour, which reflects the scarlet letter disproportionately and hides Hester behind it. 4. The description of the garden recalls the Garden of Eden, an appropriate suggestion since we have already seen references to the Garden of Eden earlier in the novel.Pearl's crying for a red rose may suggest the desire for forbidden fruit, and the refusal by Hester (â€Å"I hear voices in the garden †) may correspond to Genesis 2:16-17 and 3:6-8 (â€Å"the voice of the Lord God walking in the Garden). A comment here about allusions, Biblical and otherwise: it can be frustrating to the student to encounter several allusions and need to have all of them pointed out. A common reaction is then to reject them or to express doubt that the author intended the allusion. Students need to be reminded that they are relatively inexperienced in reading literature intended for literate and educated readers.Instead of being defensive about it, they will find it much more productive to accept whatever assistance is offered. The more they read the better they will become at recognizing references to other literature and history. In the meantime, they do best to keep their eyes and minds open. Biblical allusions present a particular problem among people who are sensitive about the presence of the Bible in the school. While that sensitivity is understandable, it is important for teachers, especially teachers of challenging academic programs, to remember and remind others of the enormous influence the Bible has had on western culture.If we eliminate the Bible as literature, we eliminate a huge portion of mature literature, art, music, architecture, theatre, and all the other arts as well. Chapter 8—The Elf-Child and the Minister 1. Who arc Bellingham's guests? Which is not in good health? Why? Which is the medical advisor to the sick one? 2. All of the descriptions of Pearl by Bellingham and his guests remind the reader of what important visual fact? 3. What matter were Bellingham and his guests discussing before Hester's arrival? 4. Be sure you understand both sides of the argument between Hester and Bellingham. 5. How does Wilson â€Å"test† Pearl?How does she do on this test? 6. Specifically, what is Pearl's answer? How did she get such a strange idea? What else do you know about the prison rosebush? Think back to chapter 1, where Hawthorne said it wa s a symbol, and see if you can't work out the symbolic significance of this incident. 7. How has Chillingworth changed over the years? 8. To whom does Hester turn for assistance in her attempt to keep Pearl? Why does she feel he can help? 9. Dimmesdale says that Pearl is both a blessing and a torture for Hester. How is this true? 10. Pay special attention to Dimmesdale's words beginning, â€Å"†¦ his boon was meant. † 11. As Hester and Pearl leave, â€Å"it is averred† that something happened. Hawthorne likes to include hearsay, gossip, rumor, legend, and so on in his story. Where have we seen it already in this novel? Keep an eye open for other instances as we read on. 12. Who stops Hester as she departs? For what purpose? Chapter 9—The Leech When you look up leech in the dictionary, you will find several definitions. Which of the many possibilities seems most appropriate here? The first three paragraphs explain how Chillingworth sets up his medical practi ce in Boston. Who becomes Chillingworth's prime patient?What is his illness? What is Dimmesdale's most characteristic gesture? Why do you suppose he makes this gesture? 5. Observe how typically the people of Boston, when they are unable to explain Chillingworth's arrival out of the blue, create a rumor about him. 6. â€Å"So Roger Chillingworth† begins a really important section, describing the relationship that develops between Chillingworth and Dimmesdale. 7. What happens â€Å"after a time, at a hint from Roger Chillingworth†? 8. The penultimate paragraph (you had that word in chapter 5, question 9) compares or associates Chillingworth with whom?Chapter 10—The Leech and His Patient 1. Dimmesdale develops a characteristic similar to Hester's in that he was â€Å"suspicious of all mankind. † The conversation between Chillingworth and Dimmesdale concerning confession of sin is worth special attention. Apparently Dimmesdale is concealing some sin. What mig ht that sin be? Really? What occurrence interrupts this conversation? What is unusual about Pearl's behavior? Do you see any symbolic meaning in Pearl's placing the prickly burdock on Hester's scarlet letter? If not, think some more until you do. When Dimmesdale refuses to â€Å"open †¦ he wound or trouble† in his heart to Chillingworth, to whom does he say he will bare his soul? Hawthorne makes a joke! It doesn't happen often, so let's not let this one get by. Dimmesdale falls asleep over a book which â€Å"must have been a work of vast ability in the somniferous school of literature. † (The humor depends on your knowing what â€Å"somniferous means. ) The final two paragraphs are exceptionally important. Hawthorne does not say what Chillingworth saw, but maybe you can imagine. Anyhow, you might wonder what could have made Chillingworth so happy. Can you think of a fairy tale character that Chillingworth resembles here?Chapter 11—The Interior of a Heart 1 . What has become of Dimmesdale's attitude toward Chillingworth? 2. Even though his health is failing, how are Dimmesdale's fortunes as a minister? 3. Interestingly, Dimmesdale is annoyed by the high regard his parishioners have for him (â€Å"the agony with which this public veneration tortured him†). Here is another example of intentional ambiguity, a form of irony. Dimmesdale is not what the people think he is. 4. It's almost humorous how the congregation mistakes Dimmesdale's statements of his sinfulness. (Almost, but not quite. ) 5.Compare the visions Dimmesdale has in his â€Å"lengthened vigils† with Hester's reminiscence in chapter 2. Why does Hester appear in Dimmesdale's vision? What is important about her gesture? Chapter 12—The Minister's Vigil Where does Dimmesdale go? Probably it's not just accidental that it's been seven years since Hester stood on the platform. Seven has been a magical number since ancient times. Why does Hawthorne say that †Å"many culprits †¦ have ascended† the platform? With what is he asking us to associate it? In other words, what is he making the platform a symbol of? Do you know by now why Dimmesdale is climbing it?No one comes when Dimmesdale screams. Why? What does Dimmesdale see from the scaffold? Where has Wilson been that night? Where have Hester and Pearl been? Do you think it is a fitting place for a seven-year-old girl to be? Maybe she had to come along because her mother couldn't get a babysitter. What does Dimmesdale invite Hester and Pearl to do? How does Dimmesdale feel as he touches Pearl's hand? Why do you suppose he feels this way? The paragraph beginning â€Å"But before Mr. Dimmesdale had done speaking† is very important. Read it carefully. Most of the novel's important symbols are brought together at this moment.What is the light in the sky? What does this unnatural light reveal? How is Pearl a connecting link between Hester and Dimmesdale? (You might have two a nswers, one literal, one figurative. ) Why does Dimmesdale have his hand over his heart? 10. Who is standing across the way watching the scene? How does Dimmesdale feel about him? Are you surprised to hear him say so? 11. What does the sexton give to Dimmesdale? How does the sexton account for Dimmesdale's loss of this item? 12. How does the sexton (speaking for the townspeople) interpret the light in the sky? 13. This chapter is the halfway point in the novel.Because of the novel's rigorous construction, the midpoint is the climax. From this point on, we are heading toward the resolution. Chapter 13—Another View of Hester 1. Can you explain why Hester feels an obligation toward Dimmesdale? 2. Hawthorne writes in the middle of the second paragraph that â€Å"It is to the credit of human nature, that†¦ it loves more readily than it hates. † Do you think he's right? Has he illustrated this theme anywhere in the novel? 3. This chapter, which discusses Hester's life, explains why the townspeople change their views of Hester. Although it is mostly descriptive, be sure you understand why they do. 4.The sentence â€Å"Had she fallen among thieves, [the scarlet letter] would have kept her safe† is an allusion to the parable of the Good Samaritan, told in Luke 10:30-37. It's worth reading. 5. What is the â€Å"sad transformation† that has come over Hester? 6. Notice that Hawthorne says of Pearl that her â€Å"nature had something wrong in it, which continually betokened that she had been born amiss. † What other characters' outward appearances suggest their inner natures? This is a significant feature of romantic literature, one that continues through our own time, especially in the movies. 7. This chapter is typical of Hawthorne's circular style.He begins by discussing Hester's attitude toward Dimmesdale, and then wanders into related matters until he eventually returns (â€Å"Now, however, her interview with the Reverend Mr. D immesdale†) to the first thought. He did this before when Hester stood on the scaffold in chapter 2. Hawthorne builds entire chapters, as this one, around this device; or, more often, he constructs his longer paragraphs this way. This observation might help you to read the longer paragraphs with more comprehension. 8. How do you explain, in the first sentence of the final paragraph, the phrase â€Å"her former husband†? How did he get to be her former husband?Did I miss a divorce somewhere? Or is there another explanation? Chapter 14—Hester and the Physician 1. Hawthorne says again that a great transformation has come over Chillingworth. He has changed â€Å"himself into a devil. † We have seen before how Chillingworth has been compared to Satan. 2. The conversation between Hester and Chillingworth should be self-explanatory. Notice Hester's request: â€Å"Forgive, and leave his further retribution to the Power that claims it. † Perhaps this is a th eme of the novel. 3. Chillingworth says, â€Å"Let the black flower blossom as it may. † Do you remember what the black flower is? What does he mean here?Chapter 15—Hester and Pearl 1. Hester declares that she hates Chillingworth. Do you think she has good reason? 2. How has Pearl been amusing herself? 3. Pearl makes a letter to wear herself. You might consider what significance the two colors of the two letters have: scarlet for Hester and green for Pearl. What might green symbolize in connection with Pearl? 4. Why is Pearl's response to her mother's questions concerning why she wears the scarlet letter ironic? 5. For what reasons does Hester consider telling Pearl why she wears the letter? 6. You can see how Pearl is getting on her mother's nerves. How would you have answered Pearl?Do you believe, as Hester does, that â€Å"There are many things in this world that a child must not ask about†? Notice that Hester, at the end of the chapter, answers Pearl â€Å" with an asperity that she had never permitted to herself before. † Chapter 16—A Forest Walk This chapter begins what is for many readers the most memorable part of the novel. Remember that Hawthorne has called his novel â€Å"a tale of human frailty and sorrow. † In chapters 16-19 you will be expected to respond to this sorrow. Watch especially how every possibility for happiness is eliminated. Watch also how Hawthorne uses images of light and dark in the forest.If you are a romantic, you will find this scene especially moving. 1. Why won't Hester visit Dimmesdale in his study? 2. Notice how the sunlight withdraws as Hester approaches it. What does the sunlight symbolize here? Why is there none for Hester? If you have forgotten about the pathetic fallacy, return to chapter 1, question 3 for a reminder. 3. What stories has Pearl heard? What does Pearl think Hester's letter has to do with the Black Man? 4. Notice how Hawthorne compares Pearl to the brook. Showing p eople and Nature as one was a favorite technique of Romantic writers. 5. Observe, too, how sorrowfully Dimmesdale approaches.Chapter 17—The Pastor and His Parishioner How do Hester and Dimmesdale approach each other? Notice the things they speak of—the weather, their health. Why is it so hard for them really to communicate with each other? Just before Hester tells Dimmesdale that Chillingworth was her husband (again she uses the past tense), she stresses the value of truth. Of what significance should this speech be to Dimmesdale? Hester asks Dimmesdale to forgive her and let God take care of her punishment—the same request she made of Chillingworth. Why does Dimmesdale consider Chillingworth to be the worst sinner of the three?Hester speaks here one of the most important lines of the novel: What we did had a consecration of its own. Be sure you understand all the implications of this sentence. She (and Dimmesdale) considered their â€Å"sin† to be morall y acceptable (it was consecrated) in a system of laws higher than those of the church. Hester is trying to justify herself by saying that in some cases state laws are imperfect and do not, or should not, apply in all cases to all people. But she cannot think that she was following God's laws, because adultery is forbidden by the Ten Commandments. Then is she placing her individual law above even God's law?Can she do this? Does Hester consider her love for Dimmesdale to be more important or holier than the Ten Commandments? This is a topic—the conflict between personal law and public law— that appears in a great number of important literary works, such as Antigone, Crime and Punishment, and The Crucible, to name just a few. What courses of action does Hester suggest to Dimmesdale so that he can rid himself of Chillingworth's menace? Why is none of them satisfactory to him? Chapter 18—A Flood of Sunshine 1. Again Hawthorne gives a positive result of the scarlet le tter—it was Hester's â€Å"passport into regions where other women dared not tread. 2. Was Dimmesdale's sin a sin of passion or of principle? 3. In paragraph 4, Hawthorne gives a very succinct statement concerning Dimmesdale's predicament: â€Å"between fleeing as an avowed criminal, and remaining as a hypocrite, conscience might find it hard to strike the balance †¦. † This is an example of a dilemma, a choice between two equally unpleasant alternatives. To be in such a situation we say is to be â€Å"on the horns of a dilemma. † If you interpret the metaphor to suggest being tossed by a bull, you see immediately how painful that can be. 4. What does Dimmesdale, after a struggle, resolve to do? What are his reasons? . What does Hester do to make it as though the past had never been? (Don't let this question go unanswered. We've been waiting seven years †¦ ) 6. How does she feel after she has done this significant thing? Note the line, â€Å"She had not known the weight until she felt the freedom. † 7. The paragraph beginning, â€Å"The stigma gone †¦ † is important. Hester removes her cap and her letter, and lets her hair fall down. Look back to chapter 13, where the letter, cap, and hair had been mentioned as symbols of Hester's â€Å"sad transformation† from beauty to plainness. These same symbols are used here to reveal Hester's natural beauty.Notice that this chapter is called â€Å"A Flood of Sunshine,† a title involving a metaphor, Hester's hair is another such flood. What happens, concerning the sunshine, when Hester's hair falls down? This is one the great pathetic fallacies in all of literature. 8. Notice how Nature reacts to the love between Hester and Dimmesdale. â€Å"Such was the sympathy of Nature †¦ † Hawthorne uses the word â€Å"sympathy† in its more general sense of feeling the same (â€Å"sym† meaning the same and â€Å"pathos† meaning feeling) rather than feeling sorry for someone. 9. Pearl is standing in a beam of sunshine, of course.The flickering light makes her look â€Å"now like a real child, now like a child's spirit. † How Hawthorne loves visual ambiguity! How do the animals of the forest treat Pearl? Note the hearsay: â€Å"A wolf, it is said— but here the tale has surely lapsed into the improbable. † Why does Pearl approach slowly when she is called? Chapter 19—The Child at the 15 rook side 1. Hester and Dimmesdale talk very lovingly of their child. 2. What is the effect of the reflection of Pearl in the pool? 3. What does Dimmesdale do when Pearl looks at him? Then, how does Pearl respond to this gesture? 4. Why won't Pearl come to Hester? 5.Does Pearl's command â€Å"Come thou and take it up† seem to you as though she were reminding her mother of her guilt? 6. What happens as Hester puts up her hair? Why? 7. Remember that in the second scaffold scene Pearl asks if Dimmesdale will stand with Hester and her in broad daylight. What similar request does Pearl make of Dimmesdale now? 8. What does Pearl do when Dimmesdale kisses her? Chapter 20—The Minister in a Maze What arrangement has Hester made for Dimmesdale, Pearl, and herself? Why does Hawthorne consider Dimmesdale â€Å"so pitiably weak†? Note the final sentence of this paragraph (the third), which makes use of ambiguity.What strange feeling does Dimmesdale have as he returns to the town? Be sure to know the meaning of the word â€Å"mutability. † What three people does Dimmesdale meet? What does he want to do to each of these people? Why? In the paragraph about the old woman, Hawthorne writes that she might have dropped dead when she heard Dimmesdale's words, â€Å"as by the effect of an intensely poisonous infusion. † You might be interested to know that in the 1600s it was common belief that a person could be killed if poison were poured, or infused, into his ear. Shak espeare, writing in the early 1600s, used this belief as a method of death in Hamlet.What is the importance of the episode between Dimmesdale and Mistress Hibbins? Chapter 21—The New England Holiday 1. â€Å"The day† in the first sentence is three days after the forest scene. The rest of the novel's action takes place on this day. 2. How does Hester feel on this particular day? To what does she look forward? 3. Notice that Pearl's â€Å"garb is all of one idea with her nature,† suggesting again the relationship between her outer appearance and her inner nature. 4. Why is Pearl confused as she and Hester reach town? 5. Notice the forms of entertainment popular in England that are not to be found in Massachusetts. . Hawthorne writes, â€Å"the generation [which came after the first Puritans] wore the blackest shade of Puritanism, and so darkened the national visage with it, that all the subsequent years have not sufficed to clear it up. We have yet to learn again the forgotten art of gayety. † Do you agree? 7. Notice that Chillingworth is talking with the captain of the ship. Why do you suppose that he is doing that? 8. What news does the captain bring Hester? How does she respond to it? Chapter 22—The Procession The first part of this chapter is a lavish description of the groups performing in the parade.Note the description of Dimmesdale as he marches. What does Mistress Hibbins know that Hester wishes she didn't? The paragraph beginning â€Å"This vocal organ† is a description of Dimmesdale's sermon. What message does the ship's captain give to Pearl? It is sad to read in the penultimate paragraph the sentence beginning, â€Å"Hester saw and recognized. † Chapter 23—The Revelation of the Scarlet Letter 1. What is the townspeople's reaction to Dimmesdale's sermon? 2. How does Dimmesdale feel about his career as a minister at this time? (Look in the third paragraph. ) 3. After he gives his sermon, what cha nge comes over Dimmesdale? . Why does Chillingworth try to stop Dimmesdale? After all, hadn't he wanted Dimmesdale's guilt to be known? 5. Where is the only place that Dimmesdale could have escaped Chillingworth? What does this mean? 6. What does the crowd see as Dimmesdale tears away his â€Å"ministerial band†? Are you sure? 7. Does Dimmesdale think he and Hester will meet again in Heaven? Why? 8. â€Å"By giving me this burning torture to bear upon my breast†Ã¢â‚¬â€is this line meant to be taken literally or figuratively? Note how the alliteration, which makes the line quite poetic, provides emphasis. 9. What happens as Dimmesdale dies?Chapter 24—Conclusion As might be expected, â€Å"there was more than one account of what had been witnessed on the scaffold. † What explanations are offered for what had happened? How does Hawthorne feel about those who say that Dimmesdale never said that he was Pearl's father? Does the moral beginning â€Å"Be true! Be true! Be true! † seem like a theme to you? Compare it to what Pearl said to Dimmesdale on the scaffold in chapter 12. What happened to Chillingworth? Why might love and hate be really â€Å"the same thing at bottom†? Who is Chillingworth's beneficiary? Be sure you know what happens to Hester and Pearl.Who discovers that Hester has returned? 10. What, according to rumor, has become of Pearl? 11. What role does Hester play in the community? What is Hester's â€Å"firm belief of which she assures unhappy women? For a novel written in 1850 this is a remarkably contemporary idea, Beside whom is Hester buried? â€Å"†Gules† is the color red. â€Å"Sable† is black. The final sentence, which summarizes the whole novel in a remarkably concise and symbolic way, is the description of Hester's tombstone. Before the days of colored printing, people had to find a way to instruct engravers who were oing to produce coats of arms, banners, flags, and the like. Th is sentence says that Hester's tombstone, which has a black background (a field sable), will be engraved the letter A in red (gules). Think of all the other things in the novel that can be described with that sentence—the midnight sky in the second scaffold scene; Hester's blouse; Hester's life, which seems to have been very bleak with only one moment of happiness; even the Puritan period of American history, which was a dark period, as Hawthorne tells it, â€Å"relieved only by one ever-glowing point of light. Let us remember that the name Hester—an archaic form of Esther—means â€Å"star. † You might remember that Chillingworth said that Hester â€Å"will be a living sermon against sin, until the ignominious letter be engraved upon her tombstone. † Yet the letter can represent something other than Adultery. We have already come to see it represent Able, Art, and Angel. What else might the A have meant to Hester? Remember that in some Massachuset ts communities, Plymouth among them, the punishment for adultery was to wear the letters AD.What could AD have represented to Hester? Congratulations. By reading this novel you have accomplished something noteworthy and gained a great deal—you have increased your reading skills, expanded your vocabulary, considered value systems that might be different from your own, investigated human psychology, and, it is to be hoped, undergone an emotional experience that will never leave you. ———————– 1] Here is an opportunity for the teacher to point out that English spelling and usage were not firmly fixed in the seventeenth century. ‘Their† and â€Å"theire† appear in the same sentence, â€Å"sowed† in modern English would be â€Å"sewn,† and other word forms, while recognizable, have changed in the last three and a half centuries. ———————– N OTE: This is only to function as a â€Å"reading guide† to help you better understand the novel. We highly suggest that you use this to check for

Acca F6

Taxation (Malaysia) Monday 1 December 2008 Time allowed Reading and planning: Writing: 15 minutes 3 hours ALL FIVE questions are compulsory and MUST be attempted. Tax rates and allowances are on pages 2–3. Do NOT open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Paper F6 (MYS) Fundamentals Level – Skills Module 8D–MYSTT Paper F6MYS SUPPLEMENTARY INSTRUCTIONS . 2. 3. Calculations and workings should be made to the nearest RM. All apportionments should be made to the nearest whole month. All workings should be shown. TAX RATES AND ALLOWANCES The following tax rates, allowances and values are to be used in answering the questions. Income tax rates Resident individual Chargeable income Band Cumulati ve RM RM 2,500 2,500 2,500 5,000 15,000 20,000 15,000 35,000 15,000 50,000 20,000 70,000 30,000 100,000 150,000 250,000 Excess Tax payable Rate Cumulative % RM 10 0 11 25 13 475 17 1,525 13 3,475 19 7,275 24 14,475 27 54,975 28 Resident company Paid up ordinary share capitalFirst RM500,000 20% 26% RM2,500,000 or less More than RM2,500,000 Non-resident Company Individual Excess over RM500,000 26% 26% 26% 28% Personal deductions Self Self – additional if disabled Spouse Spouse – additional if disabled Child – basic rate Child – higher rate Disabled child Life insurance premiums and approved scheme contributions Medical expenses for parents Medical expenses for serious disease of self, spouse or child, including up to RM500 for medical examination Basic supporting equipment for self, spouse, child or parent if disabled Educational and medical insurance for self, spouse or childStudy course fees for skills or qualifications Purchase of a personal computer Pur chase of books, magazines etc for personal use Purchase of sports equipment Deposit for a child into the National Education Savings Scheme 2 maximum maximum RM 8,000 6,000 3,000 3,500 1,000 4,000 5,000 6,000 5,000 maximum maximum maximum maximum maximum maximum maximum maximum 5,000 5,000 3,000 5,000 3,000 1,000 300 3,000 8D–MYSTT Paper F6MYS Rebates Individual with chargeable income not exceeding RM35,000 Basic rate Rate for an individual entitled to a deduction for a spouse or a former wife RM 350 700Value of benefits in kind Car and fuel scale Cost of car (when new) RM Up to 50,000 50,001 to 75,000 75,001 to 100,000 100,001 to 150,000 150,001 to 200,000 200,001 to 250,000 250,001 to 350,000 350,001 to 500,000 500,001 and above Prescribed annual value of private usage of car RM 1,200 2,400 3,600 5,000 7,000 9,000 15,000 21,250 25,000 Fuel per annum RM 600 900 1,200 1,500 1,800 2,100 2,400 2,700 3,000 The value of the car benefit equal to half the prescribed annual value (ab ove) is taken if the car provided is more than five (5) years old, but the value of fuel provided remains unchanged.Household furnishings, apparatus and appliances RM per month Semi-furnished with furniture in the lounge, dining room, or bedroom 70 Semi-furnished with furniture as above plus air-conditioners, and/or curtains and carpets 140 Fully furnished premises 280 Domestic help 400 Gardener 300 Driver 600 Telephone (fixed or mobile): RM per annum 300 300 Hardware Bills Capital allowances Industrial buildings Plant and machinery – general Motor vehicles, heavy machinery Computers, information technology equipment and computer software Office equipment, furniture and fittings Initial Rate % 10 20 20 20 20 Annual Rate % 14 20 40 10 Sales tax and service tax rates Rate % 10 5 Sales tax Service tax 3 [P. T. O. 8D–MYSPA Paper F6MYS 8D–MYSAA Paper F6MYS ALL FIVE questions are compulsory and MUST be attempted 1 James and Carol are husband and wife. James is disable d. The income and expenses of James and Carol for the year ended 31 December 2008 are expected to be as follows: RM James Employment – Salary 35,000 Carol Partnership business – Statutory income Employment – Salary Travelling allowance 4,350 16,600 3,000 James incurred expenses as follows: Donation to an approved institution Contributions to Employees Provident FundMedical examination for self Medical expenses for his father Fees for his part-time course in Islamic financing at a university in Kuala Lumpur, recognised by the Government Carol incurred expenses as follows: Contributions to Employees Provident Fund Medical expense on cancer treatment for herself Medical expenses for her mother Basic supporting equipment for her disabled father Travelling expenses incurred in the course of her work 2,600 3,850 400 1,300 1,100 2,156 2,700 900 3,600 4,000 Required: (a) Compute the couple’s tax payable for the year of assessment 2008 under joint assessment: (i) ssuming that James made the election; and (ii) assuming that Carol made the election. (12 marks) (12 marks) Notes: (1) You should use two columns, one each for (i) and (ii) above. (2) You should indicate, by using the word ‘nil’, any expense item that does not qualify for personal relief. (3) Marks will be awarded for the use of accurate technical terms to describe the figures comprising the stages in the computation of chargeable income. (b) (i) Based on your tax computations in part (a), state which spouse should make the election for joint assessment and why. (1 mark) ii) Analyse, quantify and summarise the tax saving resulting from making the election you have specified in (i) above over the alternative election. (5 marks) (30 marks) 4 This is a blank page Question 2 begins on page 6 5 [P. T. O. 8D–MYSAB Paper F6MYS 2 Beauty Sdn Bhd, a resident company with a paid up ordinary share capital of RM2 million, is engaged in the manufacture of cosmetic products. Th e company’s profit and loss account for the year ended 31 October 2008 is as follows: Note RM000’s 1 2 3 4 4 5 6 2,300 388 461 700 7 (2) 164 618 (177) 66 2,675 –––––– Sales Cost of sales Gross profitLess: Remuneration Contributions to approved schemes Entertainment Royalty Penalty for late payment of withholding tax on royalty Gain on disposal of a van Repairs and maintenance Depreciation Bad debt recovery Lease rentals Advertising 7 8 RM000’s 27,800 (11,200) –––––––– 16,600 (7,200) –––––––– 9,400 –––––––– Profit before taxation Notes: (1) Remuneration includes: RM 114,000 400,000 Salaries of disabled employees Entertainment allowance to senior management (2) Contributions to approved schemes comprise: RM 276,000 112,000 ––––â⠂¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ 388,000 –––––––– Employees Provident Fund Beauty Sdn Bhd schemeThe company contributes 12% to the Employees Provident Fund for all employees and an additional 8% to the Beauty Sdn Bhd scheme in respect of the remuneration of RM1,000,000 and the entertainment allowance of RM400,000 paid to senior management executives. (3) Entertainment includes the cost of launching new products amounting to RM38,000. (4) A royalty amounting to RM630,000 net of the 10% withholding tax was paid to a non-resident on 15 September 2008, in respect of the new products. The amount of the withholding tax and the related penalty remain unpaid. (5) Gain on disposal of a vanA van was disposed of in August 2008 for RM36,000. The van had been purchased in December 2005 for RM65,000. (6) Repairs and maintenance includes costs of renovation to the company’s office building amounting to RM58,000. The reason for this expend iture was to provide a safe workplace for disabled workers. (7) The bad debt recovery is in respect of a trade debt taken over from another company carrying on the same business, three years ago. (8) Lease rentals are in respect of a motor vehicle costing in excess of RM150,000. The lease rentals commenced on 1 December 2007 at RM6,000 per month for a period of 30 months. 8D–MYSAB Paper F6MYS (9) Other information (i) A sum of RM60,000 was incurred on alterations to the company’s factory building, in order to install general machinery costing RM340,000. (ii) A sum of RM810,000 was incurred on cutting the land in order to prepare a site to install heavy machinery costing RM190,000. (iii) For the year of assessment 2008, capital allowances for plant and machinery will amount to RM849,000 and industrial building allowances to RM295,000, excluding any allowances or adjustments attributable to the capital expenditure referred to in (i) and (ii) above.Required: (a) Compute t he tax payable by Beauty Sdn Bhd for the year of assessment 2008. Note: your computation should start with the profit before taxation figure and follow the descriptions used in the notes to the profit and loss account, indicating ‘nil’ in the appropriate column for any item that does not require adjustment. (18 marks) (b) Explain your treatment of the items stated below: (i) (ii) (iii) (iv) (v) approved schemes (note 2); disposal of a van (note 5); renovations to the office building (note 6); lease rentals (note 8); and he expenditure incurred in respect of the heavy machinery and its installation (note 9 (ii)). (7 marks) (25 marks) 7 [P. T. O. 8D–MYSAC Paper F6MYS 3 Freshgreen Sdn Bhd is in the business of cultivating vegetables. The adjusted income of the company for the year ended 30 June 2008, before taking into account the following, amounted to RM563,000. The information given below relates to the business activities of the company during the financial year s 2007 and 2008: Date July 2006 July 2006 July 2006 September 2006 Expenditure Cost of land Construction of: – roads and bridges farm house for business (note 1) – living quarters for workers Cost of lorry (note 2) Cost of general machinery RM 350,000 34,000 38,000 72,000 64,000 87,000 Notes: (1) The farm is situated in a remote area, thus the buildings on the farm have no value other than for the working of the farm. (2) The lorry was bought under a hire purchase agreement. The company made an initial payment of RM18,000 in July 2006. The balance was paid over a period of 23 months at RM2,200 per month, inclusive of interest of RM200 per month. The instalment payments commenced on 1 August 2006.In July 2007 the company carried out planting of crops and incurred RM19,000 on clearing land and RM161,000 on fertiliser and seedlings. In January 2008 the company carried out replanting of crops and incurred the following expenses: RM 22,000 115,000 7,000 Clearing land Fertil iser and seedlings Labour In March 2008 Freshgreen Sdn Bhd disposed of the following assets on which agriculture allowance had been claimed in the previous years: Assets Store Living quarters for employees Date of construction 1 January 2005 6 August 2005 Cost RM 25,000 60,000The store and the living quarters were disposed of for RM10,000 and RM35,000 respectively. Required: (a) Compute the agriculture allowance and capital allowance under Schedule 3, Income Tax Act, that can be claimed by Freshgreen Sdn Bhd for the year of assessment 2008. (10 marks) (b) Compute the statutory income of Freshgreen Sdn Bhd for the year of assessment 2008. (7 marks) (c) Compute the agriculture charge on the basis that Freshgreen Sdn Bhd made an election to spread the charge, under para 27, Schedule 3, Income Tax Act, clearly indicating the years of assessment affected. 3 marks) Note: the rates of agriculture allowance are as follows: Rate 50% 50% 50% 20% 10% Clearing and preparing land Planting of cro ps Construction of roads and bridges on a farm Construction of living quarters for workers Construction of buildings (20 marks) 8 8D–MYSAD Paper F6MYS 4 (a) (i) For the year of assessment 2008 Cik Lee has income from three sources: employment, business and the rental of property. Required: State, with explanations, the provisions of the law applicable to Cik Lee in respect of the payment of tax for the year of assessment 2008. (3 marks) ii) Encik Koon is expected to have the following income for the year of assessment 2008: RM 180,000 130,000 310,000 10,000 300,000 57,500 Statutory income from employment Statutory income from a partnership business Aggregate income Approved donations Total income Tax payable For the year of assessment 2008, in addition to the tax deducted from his remuneration under the Schedular Tax Deduction (STD) system, Encik Koon paid tax instalments amounting to RM12,000, as per his application to the Director General of Inland Revenue, to vary the amou nt of his payment.Required: Compute the penalty, if any, resulting from the application by Encik Koon to vary the instalment amounts. (6 marks) (b) Encik Smith is employed as a service director of a company and his salary is RM180,000 per annum. Encik Smith is provided with unfurnished living accommodation for which the company pays rent amounting to RM60,000 per annum. Encik Smith is not provided with a company car but he has been given the option of: (i) a driver provided by the company; or (ii) the reimbursement of the driver’s salary amounting to RM15,600 per annum. Required:State, with explanations and supporting calculations, which of the above options Encik Smith should choose from a tax perspective. (6 marks) (15 marks) 9 [P. T. O. 8D–MYSAA Paper F6MYS 5 (a) Chongdart Sdn Bhd is a licensed manufacturer in the business of making computer tables. The company’s records for the period from 1 July to 31 August 2008 show the following: Sale of 1,200 tables at RM40 each excluding sales tax, of which 900 were sold to customers in Malaysia and 300 were exported to China. Purchase of the following raw materials and component parts: Castors for table legs including sales taxLocks for drawers, imported from Thailand Rollers for pull-out shelf and drawers, purchased from Heng Sdn Bhd, a licensed manufacturer Paint for painted finish undertaken by a subcontractor RM 3,000 2,300 6,400 5,100 None of the above items are exempt from sales tax. Chongdart Sdn Bhd obtained the approval of the Director General of Customs and Excise for the import of the locks from Thailand and the purchase of the rollers from Heng Sdn Bhd. The subcontractor was exempt from licensing in view of the fact that its annual sales turnover does not exceed RM20,000. The appropriate rate of refund under the credit system is 8%.Required: State the particulars which Chongdart Sdn Bhd must disclose in the sales tax return, Form CJP No. 1, for the taxable period 1 July to 31 August 2008, together with the due date of payment of the tax to the Director General of Customs and Excise. (5 marks) (b) AB Sdn Bhd, a firm of licensed surveyors, issued an invoice to Buildup Sdn Bhd, on 4 March 2007, for surveying work amounting to RM15,000, disbursements amounting to RM950 and the service tax payable. In April 2007 Buildup Sdn Bhd paid a sum of RM10,400 for the full amount of the disbursements and 60% of the fees, including the service tax thereon.The balance outstanding was written off as a bad debt by AB Sdn Bhd in November 2008, when Buildup Sdn Bhd went into compulsory liquidation. Required: (i) State the amount of the service tax payable by AB Sdn Bhd in respect of the above invoice, together with the due date(s) for payment of the tax to the Director General of Customs and Excise. (3 marks) (ii) Compute the amount of the service tax that AB Sdn Bhd can recover from the Director General of Customs and Excise in due course, in respect of the bad debt written off. ( 2 marks) (10 marks) End of Question Paper 10