Police Misconduct Essay

What is police misconduct? It can be defined as any action performed by a law enforcement officer that is unethical by established employment guidelines, unconstitutional, or a crime with in itself. When people hear the term â€Å"police misconduct† they automatically think of a police officer using unnecessary force against a civilian. While that is a form of police misconduct it is not only form. Throughout this paper I will bring light to the many types of police misconduct that can happen in the law enforcement industry. While being a police officer, you have guidelines and rules that you need to follow just as if you worked as a chef or even a sales associate you have rules and regulations to follow while at the work place. For police officers though, the rules and regulation still apply while being off duty. Police enforcement officers may use their powers of arrest while off duty, and because of the danger of abusing those powers can cause to individuals and the community, police officers are supposed to be held to a higher standard of conduct, both on duty and off duty, than members of other occupations. Police misconduct can be broken down into 3 categories. Civil, procedural, and criminal. Which means a violation in department policies, a violation in constitutional protections or a violation of the law itself. Not to say that two can’t be broken in one action or even all three at once. Many departments have what is called a â€Å"use of force continuum† which establishes the rule s on what type of force is permissible in response to specific actions that a suspect may perform. These policies are different from department to department. Some may permit officers to use force at the slightest sign of resistance yet others may specifically state that officers may not deploy certain types of force in response to resistance. One type of police misconduct can be the use of excessive force. This means that while a police officer is arresting a person, they use force that is not needed in taking the person in. This can happen in the form of beating a person while making the arrest or using any unnecessary force against the person.  Sometimes police beatings can be racially based or can happen due to an argument between the officer and the person. The use of excessive force in the law enforcement industry is not tolerated in any form. If a police officer is found guilty in using unnecessary force on a person they will be terminated from their job. Using unnecessary force is one of the more know types of police misconduct being that when excessive force is used on a person there is normally charges pressed on the officer and the case is brought into court and therefore into the media. Another type of police misconduct is sexual harassment. This would be when a officer sexually harasses a male or female indi vidual. Most sexual harassment case are from a male officer to a female victim. Some police officers like to take advantage of their authority and will go as far to rape individuals just because they feel that the fact that they are a police officer, they will be able to get away with it. A report done in 2010 showed that 6,613 law enforcement officers throughout the United States were involved with police misconduct. 9.3% was sexual harassment charges of police misconduct. Officer-involved sexual misconduct describes an entire subset of police misconduct that includes non criminal complaints such as consensual sexual activity that occurs while an officer is on-duty, sexual harassment, up to felonys of sexual assault or child molestation. Sexual misconduct was the second most common type of misconduct reported throughout 2010. 618 officers involved in sexual misconduct complaints during that time, 354 were involved in complaints that involved forcible non-consensual sexual activity such as sexual assault or sexual battery. Of the 479 alleged victims of serious s exual misconduct which were tracked, 52%, or 249 were minors and 48%, or 230 were adults. This would indicate that minors are victims of alleged serial offenders more often than adults. Of the 354 officers involved with serious sexual misconduct reports, 56 law enforcement officers were involved in allegations where multiple victims were involved. Another type of police misconduct is known as kickback or bribery. Police officers have numerous opportunities to take financial advantage of those with whom they have dealings. Kickbacks and bribery could come from a store owner who would like extra protection, or from a drug dealer who wants an officer to look the other way. Many police officers get bribed throughout their career. Bribing a police officer is a automatic felony by law. You may not offer a police  officer any amount of money in exchange for a service. Police officers who get caught accepting the bribe will be prosecuted. Recently in Suffolk County a sergeant was found take money from people he believed to be illegal immigrants. He was doing that because he kne w they wouldn’t come forward about the wrongful acts at risk of being sent back to their country. A undercover Spanish police officer was sent out to get pulled over by the sergeant and he did in fact take a 100$ bill from the Spanish undercover and it was caught on camera. SCPD kindly let the sergeant, who has more than 20 years on duty, retire, before he was arrested. He is awaiting trail and could face up to 20 years. Being that he targeted Spanish individuals, he could be charged with a hate crime. In conclusion, Police misconduct is low in the United States because most officers know that they are held at a high level than most members in society, and should be setting a positive example. Police officers also know that just because they have more powers than most individuals they should not be taking advantage of them to benefit personally. Although police misconduct is still a problem that will never totally be fixed, police departments should have harder rules and enforce the law harder on law enforcement officers. By letting Officers retire so they don’t lose their pension before they go on trial to me is wrong and not a way to stop police misconduct.

Process of judging

Software estimation is the first phase of project planning and it is the process of judging a software product and solving the problem associated with the software project. We follow some important steps to achieve reliable cost and effort estimates. Explain the different estimation models and estimation techniques. [a. Explaining different estimation models b. Explaining estimation techniques] 3. A. You are a SCM manager in a software company. How will you establish a software configuration management process in a company? B.You are appointed as a software developer in a software company and you have been asked by your project manager to check details of the bugs from the previous version. How will you gather details associated with the various bugs in the previous version? [a. Definition and explaining 4 procedures in software configuration management process b. Definition and explaining typical work cycle] 4. A. If you are a software engineer you must be expert in the field of sof tware, hardware and also database. It has been listed by the industry professionals that time and effort are the most important factors in the system analysis stage.Suppose the employee name, employee id, designation, salary, attendance and address of any employee has to be stored in a database. You can store these data in sequential address book or it can be stored on a hard disk, using a computer and software like Microsoft Excel. Using this example define a database. List and explain the various procedures carried on in a DB'S with a detailed example of the database. [defining a database Listing the 3 procedures Explanation One examples for each of them] 2. Level 2 cache has got higher latency than Level 1 by 2 times to 10 times in 512 JIB or more.Normally you can draw a diagram and show the relation. These diagrams are called entity-relationship diagram in which book is one entity, author is one entity, and the relationship that exists between the two entities is written. Likewi se explain the various notations used to represent the ERE diagram. [listing the notations with diagrams explaining each one of them in one line with example each 5. Consider any database of your choice (may be simple banking database/ forecasting database/project management database).Show the deduction of the tables in your database to the different types of normal forms [Choosing a proper database Explaining the 5 normal forms with respect to the database chosen] 6. Read the following case study thoroughly and answer the following questions: Laxly bank is one of the largest private sector banks of India. It has an extensive network of more than 200 branches. It offers banking services to retail as well as corporate clients. The bank faced a challenge in integrating multi-pronged database management system into a centralized system.The IT department of the bank also realized that the computing capabilities of its PC's and servers were not proportionately distributed among all its b ranches. Each branch had its database management system stored in a traditional way on the disk. The total cost of operating and maintaining the current IT infrastructure was very high and the fundamental shortcomings added to the costs. Moreover, there were also recurrent problems due to the malfunctioning of the currently operational database management system. Therefore, the banks top management decided to fix the problem and operational a robust database management system.The bank hired an external database technology consulting firm called SAPPY Info systems Limited. SAPPY divided the entire IT infrastructure of the bank around two verticals. The retail banking vertical and the corporate banking vertical. All the individual database servers from the individual branches were removed. The entire database system was made virtual such that the managers and he staff can access only the required information (related to retail banking or corporate banking) from the respective centrali zed data centers.There were only two such centralized data centers (one for retail banking and another for corporate banking) that were managed centrally. Staff and managers could access the information through their PC's and laptops. Centralized database management system complemented the security system by bringing in authentication through a unified ID management server. Managers and officers of the bank were able to process half a million transactions per month in real time after the new implementation. There were significant savings in the cost and also in the consumption of power.

Short Term and Long Term Financing

Short Term Finance What is Short Term Financing? Short term financing is basically refers to additional money for a business which requires for running its business for short terms which is usually a period of one year. There are some sources of short term finance which are as following:- Overdraft Overdraft bank basically means a facility that the bank provides to its customers where the customer is given permission to draw money from the banks in surplus of their balance in their heir bank accounts.When taking overdraft from the bank, the account must be zero to get extras extension of money and the interest rate will be very high and we have to pay back the bank in a very short period of time. Trade Credit Trade credit refers to buying products and servicers of a business which needs in the course of its business on credit, depending on the trade practices prevalent in a particular industry, the nature of the business relationship between the supplier and the company may give a di fferent time period to pay the products and services they buy from different suppliers.Exactly as companies get their credit from their suppliers, they must also give credit to their customers. The customers are given 50 to 60 days to pay up the bills. After 60 days, interest will be applied on the customers. If the customers are unable to pay, the will be asked for installment plan. Bank Loans Bank Loan means loans which are given to banks which need to repaid their installment over a fixed period of time which may be short or long term period. Even though it is called bank loans, these loans can be move forward by banks or other financial institution.Usually loans like this are generally given for a certain reason such as purchases of capital equipment. Advantages/ Disadvantages of Short Term Finance Short term financing is a method to raise funds which involves financial responsibility that is needed to be repaid within a year or less. Short term financing is flexible and a fast way for companies to obtain working capital for their daily operations. The main disadvantage is that a company may be too dependent on short term funds and threatened to high banking fees and interest rate.This will may affect the profit margins. Speed Short-term loans can be achieved much fast and easier compared to long-term financing. Lenders will not make through an examination of the company’s account for short-term lending compared to the case they do for long-term loans. Medium size companies do not have large amount of cash and are vulnerable to sudden financial shocks such as non-payment by a key debtor. Flexibility Small companies usually have seasonal variations in the cash and need access to capital over that period.Overdraft protection is one of the form of short term finance where the bank agrees to pay the company’s cash withdrawals, checks, and electronic debits to a certain limit. The lender will charge a fee for this facility on any balance outstandi ng. The cost of short term finance may be lesser compared to the long term finance where the cost may be higher. Drawback to this type of short-term finance flexibility is that the bank can withdraw the overdraft protection in a short notice. Risk Market circumstances, such as retreat, may cost the small businesses into borrowing a large amount on a short term basis.Short term finance can be a risk factor for the borrower A short term loan can be renewed by the lender on a certain terms than the original contract. This does not only cause the businesses to face a high cost of capital, it may not be able to service the amount of debt collected. This will put the company in a weak position where it could cause the company to be bankrupt. Management Lenders who extend their short term financing does not involve themselves in the business decisions about capital investment.Long-term finance is associate by the number of provisions, such as caps on the salaries of the companies principal s or limits on other financial arrangements, which will restrict the business actions. Long-term Finance What is long-term finance? Long term finance is basically holding an asset for a long period of time. Providing the type of security and a long-term asset can be hold as short as 1 year or as long as 25 years or more. Long-term finance also means funding which are obtained for a time frame exceeding the duration of one year.When business borrows money from a bank using long term finance methods, it will be expecting the loan to be paid back more than one year. Example, making payments on a 20 year mortgage. Long -term finance are usually for expansion of new markets, purchases of assets such as machinery, land and buildings and business growth through the acquisition of other businesses or properties. Its types of long term finance are as following :- Venture capital Venture capital is becoming an increasingly important source of finance for growing companies.Venture capitalists are generally very wealthy groups of companies or individuals which specifically set up for investment in developing companies. Venture capitalists are usually on the look out for companies with have potential. They are ready to offer money to help businesses to grow, in return the venture capitalist get some ownership of the company as well as share in the profits made. Venture capitalists usually are prepared to take projects which have a high risk and which some banks might not wan to get involve in.The advantage of this might be heavier because the possibility of the businesses losing some of their independence in making a decision. Example of venture capitalists who are also called as private equity firms are Hermes Private Equity Debentures If a company wants to borrow a big amount of money for a long but fixed period of time, it can borrow from the general public by issuing loan certificates called Debentures. The total amount borrowed is divided into units of fixed amount. T hese are debentures are usually offered to the public to subscribe in the same manner as it is done in the case of shares.A debenture is issued under a seal of the company. It is written for acknowledgement of money borrowed. It also specifies the terms the terms and conditions such as security offered, rate of interest and time repayment. There few types of debentures which are as following :- 1. Redeemable debentures and irredeemable debentures Redeemable debentures These are debentures which are repayable on a pre-arranged date or any time depending to their maturity provided the company wish and gives a notice to that effect. Irredeemable DebenturesThese irredeemable debentures are also called perpetual debentures. A company is not bounded to repay the amount during the period of time given. If the issuing company fails to pay the interest, it has to reclaim such debentures 2. Convertible Debentures and Non-convertible Debentures Convertible Debentures The holders of these conve rtible debentures are given the options to convert their convertible debentures into equity shares and ratios as decided by the company. Non-Convertible Debentures These non-convertible debentures cannot be converted into sharesMortgage Mortgage is a loan specifically for the purchase of a property. Usually businesses do not buy property through a mortgage. Mortgages are usually used as a security for a loan. This tend to happen with smaller businesses. Example, A sole trader running a florist shop might want to shift to a larger premise. They will find a shop with a price of $100,000. To give this sort of money, the bank will want to have some sort of security as a guarantee that if the borrower cannot pay back the money to the bank, the bank will be able to get back their money.The borrower can use their own property as a security for the loan, it is called taking out a second mortgage. If the business is not able to pay back the bank the loan then the bank has the right to take t he house and sell it to recover their money. Using mortgage this way is a good way of rising finance for small businesses but it also carries a big risk. Advantages/ Disadvantages of Long-term finance Stability If we have a long term financing, that means we have a stability and no need to search for financing often compared to short term financing.This also means that it will be easier to project our cash flows and earnings as we will know our expenses every month. Short term financing does not offer these advantages, because we have to constantly renegotiate the terms of our agreement. Cost of Capital Having a long term financing gives us a better idea of the long term cost of capital. By this way we will have a better understanding on which projects are worth pursuing or not. IF we don’t have long term financing in place, our cost of capital may change all our negotiation of our terms.This will lead us to more confusion in figuring out what kind of profitability we are loo king for in a project. Differences between short term and long-term finance Duration Most of the short-term financing occur over short period of one year, even though some of the sources can last up to three years or more. However long-term financing is like home mortgage which usually have a longer period of time up to 30 years. Interest Short-term financing is repaid over a short period of time, the interest cost to borrow the money will be smaller.However, long-term sources such as Bank loans which have high interest rate due to the amount of time taken to repay the capital. Types Short-term and long-term sources of financing differ in instrument type. Example of short-term sources includes leases, short-term commercial loans, account payable and bank overdraft coverage. However example of long-term sources includes retained earnings, finance leases, venture capitals and company shares Which one is more preferable to choose short term or long-term finance?Conclusion, it would be generally be better to choose short-term loan over a long term finance if the school Halls Creek High school budget allows it. This will increase the monthly payments as much as possible to take advantage of the lower interest rate. The combination of bigger the monthly payment and smaller interest rate will allow the school to have a bigger payment on the outstanding balance. This will help the school to pay less interest on the loan taken and end their mortgage sooner. .

Social Learning Theory Research Paper Example | Topics and Well Written Essays - 250 words

Social Learning Theory - Research Paper Example The punishment and reward systems established by society greatly influence the behaviors of individuals. â€Å"A leading proponent of social learning theory, Albert Bandura, helped to shape the conjecture by incorporating aspects of cognitive and behavioral learning† (Willhite). Owing to its huge significance to the society, SLT is frequently employed to gain an understanding of the underlying factors that convince people to land in the world of crime (Akers and Jensen 1). In terms of crime investigation, SLT asserts that â€Å"adolescents learn the techniques and attitudes of crime from close and intimate relationships with delinquent peers† (Siegel and Welsh 136). Here, delinquency is essentially considered as a learned behavior. The company an individual keeps and the people he/she spends time with influence his/her mentality and hence, the personality as a whole. Therefore, behaviors that convince individuals to commit crime can be traced back to the environment the y come from. People strive to achieve results that they deem positive while being aware of the evils associated with their actions. Works Cited: Akers, Ronald L., and Jensen, Gary F. Social Learning Theory and the Explanation of Crime. NJ: Transaction Publishers, 2003. Print.

Globalization and Education Essay Example | Topics and Well Written Essays - 1250 words

Globalization and Education - Essay Example Indeed this is a much pragmatic approach taken on by the forces that are the proponents and supporters of globalization. Similar is the case with education that has helped shape up the world of present times. Since educational domains are appreciated on a global basis, it would be true to suggest that these are advancements which have helped the global cause more than anything else. It has taken care of the students who are getting educated in various nations of the world, irrespective of their nationalities. Hence the globalization discussion has not relied upon a single country or entity rather the focus has been diverted towards bringing all the nations under the umbrella of sharing knowledge without any borders. It is a well-known fact that globalization and education go hand in hand. This is because both of these ideologies complement each other, and look after the basis of bringing enough sanity within this world. They account for success on a regular basis and helps turn devel oping countries into fully developed ones. There is an immense understanding available which suggests for globalization and education to bring rich dividends for any society of the world, irrespective of the finances diverted towards these ideologies. ... use they then believe that if they give their best towards these settings, they will be able to achieve serious success and that too without paying a high cost (Ghemawat 76). The situation seems quite a comfortable one and this must be documented by the people who believe in such domains which prosper globalization and education in the most righteous sense. Both these ideologies have long been appreciated by the scholars and researchers as they know well the strengths that come once globalization and education are given the room. The learned men and women within any society of the world understand how societies work and thus they set the basis for exploring the new bases upon which success can be envisaged. Concentrating more towards globalization here, it is of paramount importance to know that this concept allows people to view their own selves as being global citizens more than the citizens of a particular nation. It gives them the liberty to know about domains which they believed were different in the past. The countries do shape up their ideologies and beliefs but it is the global environment which shall eventually be their respective basis in the coming times, and even so now (Agnello 152). These convictions are changing for the better because the world has become a single, unified basis for the betterment of the human community rather than different clusters of nations which exist on the face of the earth. The concept of globalization is such that there will be different avenues upon which success can be envisaged. These look to cater to the global populace extracting the resources for just about everyone. Yet in this day and age, this perfect scenario does not come about that easily. There are apprehensions on the part of the underdeveloped nations which the

The Advent Of Globalization And Business Cultures Essay

The Advent Of Globalization And Business Cultures - Essay Example Power Distance: This deals with acceptance of the less powerful sections of an organization pertaining to the uneven distribution of power therein. Britain is a country that ranks low in PDI, indicating that it is a society that believes in minimising the inequalities among people. However, China is a top scorer in PDI, which implies that inequality in the distribution of power is acceptable in there and that power abuse is prevalent. Individualism: The issue addressed by this dimension is related to ways in which the society portrays itself, implying whether it is an inter-dependent society or an individual one. The UK is a country with a high individualistic approach, where children are taught to think and fend for themselves from a young age (Tanielian 90-96). Hence, personal fulfillment is a topmost priority in such societies. China appears to have a rather collectivistic approach, where people strive as a team and perform tasks that cater to the interest of a group or an organiz ation. Masculinity: This dimension explains dominant values of the society. A masculine or high-score on this dimension would indicate towards a society that is driven by achievement and success. A low-score (feminine) on this dimension would mean that the society is more inclined towards living a quality life and caring for others. Both China and the UK are strongly masculine societies, where people are ready to sacrifice family life in order to achieve success in the professional life. Leisure takes a backseat in such societies.  

Ethical Issues of Ewe v. Cloth Essay Example | Topics and Well Written Essays - 500 words

Ethical Issues of Ewe v. Cloth - Essay Example The fact that Dr. Cloth was a General Practitioner and not an Oncologist is one important consideration in this case. Doctors are human beings and do make mistakes without intending any harm to their patients. If Dr. Cloth diagnosed Mrs. Ewe's lump in good faith and believed his diagnosis to be correct, it is easy to see how utilitarianism is attached to his actions. Another reason why it can be said that Dr Cloth adopted the ultilitarianism ethical principle is that he informed Mrs that her lump was beign, perhaps choosing to silence her fears instead of letting her face the truth. It is a known fact that cancer kills a millions of people, especially women. His actions of acting out his own human compassion is a very clear indication that DR Cloth acted with beneficence towards Mrs Ewe. It is clear that it would have been more professional for him to advice Mrs Ewe to seek a second opnion. However this case in terms of ethical principles is not cut and dry. Dr Cloths intentions do not show any igns of being maleficence. It is without a doubt that his actions have caused some serious harm, however they were not intionally evil. Arguably one might assume that

Sci-fi. Inception science fiction film Essay Example | Topics and Well Written Essays - 1250 words

Sci-fi. Inception science fiction film - Essay Example Subsequently, Inception went on to win several significant awards, but most notably the Academy Awards. The film projects three principal themes; dreams, recursion and, suicide. Inception questions the wisdom of accessing too much information from a person’s subconscious. The movie revolves around a thief, Cobb, who steals precious information from the minds of his targets. He does this by projecting into their respective subconscious and sourcing the essential information. It is during one such projection, Saito’s mind, that he is defeated in retrieving the required information, but ends up being hired for a job whose gains will see him able to return, safely, to his family. The picture expounds on the strain that was faced in the new task, Fischer’s subconscious. Amidst all this, Cobb has to battle his emotions pertaining to his wife’s suicide, which disturbs and delays waylays him, within the target’s subconscious. Ultimately, Ariadne shoots Mal, thus, saving Cobb. The mission is successful, and the protagonist’s return to his family is made plausible. Very few movies have explored this unique theme of projecting into people’s dreams. The movie illustrates this process in a manner previously rarely seen. The main audience of this film happens to be adults. This arises from the fact that its themes and intricate details can only be fully grasped by adults. Science can best be defined as a realistic speculation of future scientific and social advancements. This is realized via deep understanding of the scientific world. It requires a considerable amount of imagination and existence of the element of plausibility. It is imperative for Science fiction movies to be characterized by conflict, believability and excellent visual effects. Inception is characterized by all these three elements. The Dreams are a core theme throughout the entirety of the movie. It entails an intricate web of interconnected dreams. A dreamer is the individual in whose dream the action exists. Subsequently, each level of dreaming must have its own dreamer. Each dream must have its subject, who is the individual whose subconscious is the source of information. Unless something bizarre happens, the dreamer is usually unaware that he is dreaming. However, in the event the subject realizes he is dreaming, his projections are often violent towards the dreamer. To avoid such eventualities, the work of the architect is to make the world as real as humanly possible. In the dream world, when an individual committed suicide, it meant a safe passage to reality. This was often the avenue of choice for a majority of characters in the film when at wits end. However, in the Fischer mission, this avenue is unsafe as no guarantee exits on its safety and certainty. The team realizes that death, in that particular dream state, will usher them into limbo where one is prone to insanity. Throughout the entirety of the film, the protagonist is haunted by the first suicide in the films beginning. His wife, Mal committed suicide while attempting to return to her children in real life. She had believed that she was still in her dream while in fact she was in the actual world. The third prominent theme is that of recursion. This is evident in both conceptual and visual features. This is exemplified by a dreamer is dreaming a dream. This creates the concept of levels as sociated to levels. A dreamer first dream in the first level, then another dreamer inside the first dream initiates another dream. Thus, two dreams now exist, and events are now taking place in the second level: often, the inner stories inside the dream in a dream overwhelm the real world framing. These interconnected dreams are the core concept of the film. Recursion enables the individuals

Human trafficking during major sporting events such as the Superbowl, Thesis

Human trafficking during major sporting events such as the Superbowl, World cup, World Series - Thesis Example The focus is also on the study of finding solution to the problem and advising policy implications in order to eliminate this crime which is a shame in itself. 1. Introduction According to an UK ratified instrument, the definition of human trafficking is as follows: â€Å"Trafficking in person† shall mean the recruitment, transportation, transport, transfer, harboring, or receipt of persons, by means of threat or use of force or other forms of coercion, of abduction, of fraud, of deception, of the abuse of power or of a position of vulnerability or of the giving or receiving of payments or benefits to achieve the consent of a person having control over another person, for the purpose of exploitation. Exploitation shall include, at the minimum, the exploitation of the prostitution of others or other forms of sexual exploitation, forced labor or services, slavery, servitude or removal of organs.†(Great Britain. Parliament, 10) In other words it can be said that human trafficking is modern day slavery and fastest growing criminal industry in the world with the means of threat, force, coercion, raid, deception and exploitation being the prime parameters of this socially degenerating phenomenon. The paper at its core tries to develop an elaboration of the varied forms of human trafficking associated with the great sporting events like Olympic Games, Super bowl, Football World cup, Basketball and other sporting events. The research question which it attempts to answer is that ‘Does human trafficking exist in these sporting events? If so how much and to what extent is that valid? What are the types of human trafficking exists in these mega sporting events? Human trafficking in the form of slavery It has been almost two hundred years that there has been abolition of transatlantic slave trade and declaration for the United Nations that, ‘slavery and slave trade shall be prohibited in all their forms’ (Kathryn 3). But human trafficking in its ugly form is still persistent in our world and human beings are living in the state of slavery. In ancient times the concept of tied labor or slavery was a predominant feature and people used to born or inherit slavery an d there were no laws or laws which persisted were not stringent at all. But this feature is still persistent today although the laws are rigid and strict. As for example in Mauritania, despite the country passed its third official abolition of slavery in 1980 approximately 20 percent of the population is born into an inherited slavery. Here lies the crux of modern slavery. In the modern world the enslaved people are born in freedom but lose their freedom when they are illegally transported to different countries and they are treated like animals with no human conditions and are under threat of violence or even death (Kathryn 3). It has been found that the women are most vulnerable to human trafficking. At least half of international trafficking cases are for sexual exploitation and women account for around ninety-eight percent of forced sexual exploitation. These women are given employment opportunities and later they are moved into the realm of human trafficking and thus into the s lavery (Bales et al, 66). 2. Human trafficking during sports events World sporting events have always been recognized as a ‘showcase of world class athleticism and teamwork’. But the horrifying fact behind these great sporting events is that human trafficking in its ugliest face is persistent in these events. Initially the major concern for sex trafficking in the

Missoni Brand Architecture Essay Example | Topics and Well Written Essays - 1500 words

Missoni Brand Architecture - Essay Example From this discussion it is clear that  Missoni has diversified as part of its brand extension, and ventured into other industries that are a continuation of the lifestyle that the company seeks to offer. In this case, it has ventured into the hotel industry and already established a number of high-end hotels in other locations being on the company’s overall plan. Currently, the company’s lines of operation include the signature Missoni line, which is the mother company with divestment into other famous Missoni lines. These lines include M Missoni, which is a less expensive line; Missoni Sports, which deals with sports apparel; Missoni perfumes; Missoni Home collection, which deals with furniture; and Hotel Missoni.This paper highlights that Missoni has taken a number of measures to ensure that it remains at a favourable position among its competitors. In the fashion industry, the key determinants of brand positioning are the pricing and the direction of the brand. In line with this, the direction of the brand is the target market that the company ventures in, with some companies focusing on conservative apparel while others focus on directional apparel. On the other hand, the pricing of the products that competitors in the industry offer determines the market offering cheap products for the lower class. For Missoni, the company primarily offers products that were conservative and luxurious in nature with these products being either in the fashion industry or in the hotel industry.  ... These products include the services offered in their hotels and the products popular in the fashion industry. As a luxury brand, Missoni competes with various brands for high-end markets in both the fashion and hotel industries (see Fig. 2). Figure 2: Brand Conceptual Map of Missoni Brand Positioning In order to position itself competitively in the luxurious fashion industry, Missoni has taken a number of measures to ensure that it remains at a favourable position among its competitors. In the fashion industry, the key determinants of brand positioning are the pricing and the direction of the brand (Manlow 156). In line with this, the direction of the brand is the target market that the company ventures in, with some companies focusing on conservative apparel while others focus on directional apparel (see Fig. 1). On the other hand, the pricing of the products that competitors in the industry offer determines the market offering cheap products for the lower class (Carroll). For Misso ni, the company primarily offers products that were conservative and luxurious in nature with these products being either in the fashion industry or in the hotel industry. However, to set itself apart, the company has carried out a number of measures that have ensured that the brand positioning was for unique and luxurious products in the competitive fashion industry. Brand Differentiation Missoni’s success has been a result of the differentiated products that it has continually offered to its clients. In this regard, brand differentiation focuses on creating products that cannot be easily counterfeited due to the unique nature of the products (Manlow 156). By creating a concept that is characteristic of

The Percentage by Mass of Calcium Carbonate in Eggshells Essay Example for Free

The Percentage by Mass of Calcium Carbonate in Eggshells Essay The purpose of this experiment is to determine the percentage by mass of calcium carbonate in eggshells. Introduction To avoid the breakage of eggs before reaching market, the eggshells needs to be as strong as possible. The strength of eggshells is mainly determined by the percentage of calcium carbonate in it. In order to monitor the quality of eggshells, the following experiment has to be done to determine the percentage of calcium carbonate in eggshells. In this experiment, back titration is used. First, excess acid is reacted with the calcium carbonate in eggshells: 2HCl(aq) + CaCO3(s) CaCl2(aq) + H2O(l)+ CO2(g) Later, if we can find out the number of mole of unreacted acid, number of mole of calcium carbonate can then be found out. The number of mole of unreacted acid can be found by titration with the following reaction: HCl(aq) + NaOH(aq) H2O(l) + NaCl(aq) Percentage by mass of calcium carbonate in eggshell can then be calculated by the following formula: % by mass of CaCO3 = Requirements eggshell burette, 50 cm3, and stand pipette, 25 cm3 pipette filler methyl orange indicator M NaOH solution, standardized 1 M hydrochloric acid, standardized ethanol wash-bottle with de-ionized water mortar and pestle forceps safety spectacles 2 beakers, 100 cm3 volumetric flask, 250 cm3 filter funnel, small magnetic stirrer pH meter electronic balance Procedures 1. The attached membrane of the eggshell was removed carefully by forceps and the remaining eggshell was ground into a fine po wder with mortar and pestle. 2. 2 g of powder was weighed accurately by the difference on an electronic balance and put into a beaker on a magnetic stirrer.

Yoga Sutras Essay Example for Free

Yoga Sutras Essay My husband insists that yoga is nothing but stretching. I knew there had to be a little more to it than just stretching, but before I started this course I mostly agreed with his opinion. In fact, thats the main reason I decided to take this class. I hoped to incorporate stretching into more of a routine for me so that my flexibility would improve. In just three short weeks I have learned that there truly is much more to yoga than bending and stretching: its a lifestyle. When we first discussed the Yoga Sutras in class I wasnt entirely sure what to make of them. But reading further into them I have discovered how much yoga has to offer a person. Comparable to the Ten Commandments I was raised to follow, the Yamas teach selflessness and responsibility. Applying this to real life is much easier said than done, but definitely a goal to be set and taken seriously. I dont consider myself a bad person, and Im certainly not perfect either. I dont make a habit of lying, but it would be a lie for me to say that everything Ive ever said was one hundred percent truth. I stole a candy bar from a grocery store when I was a kid. I learned my lesson then and havent stolen since. I consider morals to be the foundation to a solid and happy life. There is so much controversy these days regarding religion and what is right and wrong. I am a Christian, a believer in Jesus Christ. Each religion has its own dos and donts, but you dont have to be of a certain spiritual-mindedness to learn the art of yoga. Its refreshing to find that yoga goes beyond lessons of physical well being to teach morality and ethical conduct. My priority in this class still remains the same to refine my flexibility. But I have been reminded of my roots, of my foundation of morals. I aim to continue yoga and work towards achieving the universal morality it teaches.

Factors Affecting Motivation of Employees

Factors Affecting Motivation of Employees Many people are currently working in call centres and much more are expected to work in them in the near future. Motivation of these call centre employees is of utmost importance so as to refrain them from leaving their work. Purpose: The purpose of this dissertation is to dredge out the factors that affect the motivation of the employees working in call centres and to contribute to research in the area of motivation among call centre employees. Method: The method that will be used is through questionnaires, where employees will be able to complete a set of questions which will specifically address the subject of Motivation amongst the workers. Benefits of the study: This study will be of great benefit as it responds to the call for more investigation into the factors that de-motivate call centre workers to perform. It will further be of importance to call centre managers who, through considering this study will be able to rethink their approaches to productivity, particularly on how they could better motivate their staff to achieve higher output. Almost all consumers have had experience with call centres (Anton, 2000; Dean, 2002). Why are they essential? Call centres are strategically important to many organisations because they are often the major customer interface, and they can provide a service-based competitive edge using high volume, low cost delivery via telephones (Callaghan and Thompson, 2001). Call centres are a growing part of the service industry in many countries and a substantial amount of call centre jobs have been created in this sector in recent years (Baumgartner, Good, Udris, 2002; Holman, 2003; Moltzen Van Dick, 2002; Wegge, Van Dick, Fisher, West, Dawson, 2006). Researchers already recognised that service work, that is, work in call centres was stressful according to a study carried out by Donovan in 1920. The conflicting demands for both quality and quantity, and the emotional nature of customer interactions all contribute to the strain that call centre workers experience (Varca, 2006). Moreover, scho lars have shown that call centre workers are under great pressure to meet their productivity goals at the same time as delivering quality customer service (Deery et al., 2002; Kinnie et al., 2000; Singh, 2000). As a result, call centre work carries with it high levels of employee stress. Consequently, the call centre employees need to be constantly motivated so as they demonstrate keenness and enthusiasm for their work. Motivation is simply the process of arousing and sustaining goal-directed behavior (Nelson Quick, 1997). One of the managers primary tasks is to motivate people in the organization to perform at high levels (Moorhead Griffin, 1992). The Hawthorne Studies conducted by Elton Mayo from 1927 to 1932 showed that views of how managers behave were a vital aspect of motivation and improved performance. This study brought to light the fact that peoples psychological and social needs have to be taken into account to make them feel important and thus motivate them to work. In addition, the work of Maslow in 1943 provided a major impetus to employee motivation since he put forward a theoretical framework of individual personality development and motivation based on a hierarchy of human needs. Likewise, Herzberg and McGregor also developed theories of motivation . Herzberg was of view that to motivate workers to give their best, proper attention must be given to a different set of factors, the motivation or growth factors. Additionally, McGregor argued that the style of management adopted is a function of the managers attitudes towards human nature and behaviour at work. He put forward two suppositions called Theory X and Theory Y which are based on popular assumptions about work and people. The ingredients of motivation lie within the employees themselves. So, managers should have the knack to motivate their de-motivated employees since, as mentioned above, employees at call centres face a lot of ordeals. Moreover, organizations are made of their individual members. The individual is a central feature in any workplace whether acting isolation or in a group, in response to the expectations of the organization. Where the needs of the individual and the demands of the organisation are incompatible, it can result in frustration and conflict. So, managers have as main aim to keep the motivation of their employees at a high level so as to achieve desired results and performance. PROBLEM STATEMENT Call centres are facing a major problem these days, namely absenteeism which can have a large impact service quality. Due to this problem, there is fewer staff to handle customer interactions, wait queues tend to swell and call centre employees are under high work pressure. This tends to impact directly on their morale and similar behaviour may be fostered in those left to carry the can. Call centre work is very monotonous due to highly repetitive nature of the job. Thus, call centres run the risk of the employees easily losing enthusiasm and becoming demoralised. Moreover, call centres provide limited career opportunities and they risk losing their best people if they cannot provide adequate career prospects. Talented employees lose interest in their work; they become de-motivated and stop working towards the high standards they set up before. Additionally, call centre employees have to work in night shifts which pose a problem to them. Employees, mainly the female staff fear workin g at night for security reasons. Social life is almost inexistent for them, since they work all the time. They also face problems such as inconvenient postures due to computer work and high noise level. It can thus be deduced that the work of these persons is not so simple and very demanding. AIMS AND OBJECTIVES This study has as aims to determine the factors which affect the motivation of call centre employees. Its objectives are to acknowledge the problems faced by call centre staff so that the managers of call centres take necessary incentives to motivate their staff. This will help create a better working environment in which each employee will thrive. Besides, this study will benefit to the learning population who may be doing research on this particular topic. METHODOLOGY There are two types of data that can be collected, namely primary data or secondary data. Secondary data is data which exists already and which has been produced by some other person. It is known as secondary research because the person using it is the secondary user of the data. Primary data, on the other hand, refers to the process of generating and collecting original data from the intended operation for an organisation. It is the organisation which determines precisely and accurately what information is needed and from whom it is needed. It then sets about acquiring the data. Primary data sources are obtained by using one or more of the following techniques such as observation, surveys, experiments and questionnaires. To proceed with the study, primary data will be used, namely questionnaires. A questionnaire is a tool used by to deliver questions to respondents and then noting down their answers. Three types of information can be collected while using questionnaires. Fact: data such as demographic information, age, gender and so on. Opinion: beliefs, attitudes, feelings and knowledge. Motive: knowing peoples reasons for a particular belief or action. Questionnaires will be used since they will help to compare results as all the employees of call centres will be asked the same set of questions logically related to the problem under study, that is, factors affecting motivation. Thus, their responses can be added meaningfully. At around 150 questionnaires will be distributed to the employees. Firstly, the method of sampling used will be convenience sampling. Convenience sampling will enable me to give the questionnaires to any person whom I know, who will in turn give them to other colleagues to be filled in. Cluster sampling will also help me distribute the questionnaires. This consists of drawing up a list of clusters that together comprise the whole population and then selecting a sample of clusters (by using simple random sampling). The call centre employee population is conveniently divided into groups. For example, there are employees doing morning shifts and those doing night shifts. So, questionnaires will be given to these two groups accordingly. BENEFITS OF THE RESEARCH There are several benefits of the research. Firstly, this research may be used as a tool for managers to motivate their staff. Managers, as well as employers, will get a glimpse of the factors affecting the performance of the employees and through this; they will be able to implement several measures to encourage them to work. For example, it could be found that employees value getting access to training and development programs (Shah and Bandi, 2003). Having access to vocational training is perceived as a real job enrichment and benefit, so the organisation would highly benefit from it. Furthermore, through this study, the employment rate could increase. Since managers would be aware of how to attract and motivate their staff, more and more persons would be eager to join the call centre industry. As a result, the rate of unemployment will decrease, hence benefiting to the Government and the society as well. Amongst these target audiences, that is the managers and the Government, the re is also the learning population which will get benefit from it. Students may use this study as a means to acquire more knowledge on call centre industry or even use the data to carry on with their projects. While conducting the research, several direct and indirect costs need to be taken into account. Expenses such as printing and photocopying of questionnaires and transport need to be catered for. Moreover, a budget is also being allowed for unexpected expenses which may crop up in the course of the research.

Leaning Pine Arboretum Essays -- Place Essays

Leaning Pine Arboretum The Leaning Pine Arboretum, named for a tree which blew down during a storm several years ago, is a tranquil horticultural display garden on the outskirts of the Cal Poly campus. The main purpose of the five-acre arboretum is to educate students about different species of plants in their natural settings. This arboretum emphasizes Cal Poly’s motto of â€Å"Learn by doing.† Students in the Horticulture and Crop Science Department are the force behind the garden and keep it functioning year-round. The horticulture unit was built in the 1970’s when it only included a lawn and some trees. Two decades later, work was underway to create an arboretum showcasing plants from the five mediterranean regions of the world. These regions are: the Mediterranean basin, southwestern Australia, southwestern South Africa, much of California, and much of Chile. A mediterranean region is defined as a region with hot, dry summers and cool, wet winters. Only two percent of the world’s landform can be characterized as mediterranean. The plants at the arboretum flourish in California’s central coast weather. The Leaning Pine Arboretum is entirely student-managed. Six student workers work at the arboretum ten hours per week and there is one garden manager. Each of the six students has their own garden to maintain. They water, weed, and plant in their garden as well as make decisions on what plants will be planted there next. This gives the students a sense of pride and ownership in the arboretum. The arboretum is located at the north end of campus, past the beef unit and across the street from the equine unit on Via Carta Road. It may be difficult to locate since a visitor needs... ...use the arboretum as their classroom. Several students choose to conduct their senior projects at the arboretum as well. Rock walls and benches, wooden decks, and the gazebo were all created by senior students. The Leaning Pine Arboretum remains one of Cal Poly’s best-keep secrets. It is an isolated, unique, and diverse oasis far away from the commotion of the main campus. It is an excellent place to learn about flora, conduct a school-sponsored activity, or simply to relax and stroll through the gardens admiring nature’s beauty. The horticulture and crop science students feel a huge sense of pride and accomplishment when they see others enjoying their student-run sanctuary. While the arboretum is just one distinctive element of Cal Poly land, it is one that can be enjoyed by every member of the community and it helps make Cal Poly a superb institution.

Essay on Willy Loman in Death of a Salesman and Amanda in Glass Menage

The Characters of Willy in Death of a Salesman and Amanda in Glass Menagerie    In "Death of a Salesman", Willy Loman believes the ticket to success is likeability. He tells his sons,   "The man who makes an appearance in the business world, the man who creates personal interest, is the man who gets ahead." In "The Glass Menagerie", Amanda Wingfield has the same belief. Girls are meant to be attractive and they are meant to be attractive in order to entertain gentlemen callers. As she tells Laura, "All pretty girls are a trap, a pretty trap, and men expect them to be" (1048). It is this very belief that both Amanda and Willy try to ingrain in their children and it is this emphasis on likeability that makes the characters of Amanda Wingfield and Willy Loman so unlikable.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A major part of the reader's animosity towards Willy stems from his responsibility for the ruin of his sons. Willy's affair ends up being the reason that Biff ends up a high-school failure and a football has-been. This blunder both disheartens and destroys his eldest son. It becomes the reason Biff refuses to go to summer school; it becomes the reason that Biff leaves home. Yet, this is all a result of Willy's need to be likeable. He cheats on his doting wife simply because it makes him feel special, because it gives him proof that women other that Linda are interested in him, because it makes him feel well liked. A woman "picked [him]"; a woman laughs when he makes jokes about keeping pores open; a woman pays him some attention (38). In fact, it is Willy's emphasis on likeability that leads Biff to brush aside his education in the first place. Bernard, the friend next-door who begs Biff to study for the Reagents, is described by Willy as a... ...something she discovered was useless. They both put emphasis on something that had brought them nothing but pain and suffering and it is this entrapment that makes Amanda and Willy most unlikable. Rather than learning from their mistakes and teaching their children to avoid making the same ones, Amanda and Willy lead their children down the same path to failure, a path that Amanda found to have a dead end, a path to which Willy found no end at all. Works Cited: Miller, Arthur. Death of a Salesman. Literature: An Introduction to Fiction, Poetry, and Drama. Seventh Edition. X.J. Kennedy, and Dana Gioia. New York: Addison Wesley Longman, Inc., 1999. 1636-1707. Williams, Tennessee. The Glass Menagerie. In Literature: An Introduction to Reading and Writing, 4th ed. Ed. Edgar V. Roberts and Henry E. Jacobs. Englewood Cliffs, NJ: Prentice Hall, 1995. 1519-1568.

Every School Should Require Uniforms :: Public Education

Every School Should Require Uniforms I am a student that has attended 3 schools and has never worn a uniform in my life. Although, I have never experienced any issues with school uniforms, I have noticed a few issues that can be prevented from the use of a uniform. Uniforms, not only had they been proven to be helpful at school, but they are also helpful at home. Parents spent couple hundred dollars per year on clothing just to make their son(s) or daughter(s) meet the latest fashion. An average shop favoured by many teenagers, such as International, sells a piece of clothing for around $40 each! Parents can really find this money useful while paying bills. Uniforms are cheap, after my brother when my RH King, my parents had a lot of excess money to spend on me! A typical gang fad is to have a gang name, gang color, and other characteristics, that make them diverse. There is a possibility of violence due to an article of clothing. If a student is dressed up similar to a member of a gang, another student who is not in favour of that gang might plan an attack towards that person. In this case uniforms can protect the safety of another. I believe if you compare a uniform school with a non-uniform school, you’ll see that violence is much popular in the non-uniform school. As stated above clothing can be quite expensive, how would one feel if their garment has been misplaced or stolen? A lot of students love to brag about their shoes, especially basketball shoes, when they first buy it. Basketball shoes are worth $120 on average, and not everybody in your school is positive. Envision you replacing your new shoe, with your old one for gym class. You return to the change room, and it has disappeared. That shoe had cost you a lot of bills, and now it’s gone! This would have never happened if your school requires a uniform. Instead of bring your fancy shoe you would have brought your leather shoes, that matches your uniform. Uniform decreases the amount of theft on school property. Uniforms make it harder for strangers to sneak in the school, because for sure they’ll be the center of everyone’s attention. Every parent would like their children to be as safe as possible during school, with uniforms their children will be safe and secure at school.

Hk Tax

Edinburgh Napier University/SCOPE of City U Hong Kong Taxation LECTURE 1: Salaries tax and salaries tax planning, Double taxation arrangement with Mainland China Outline Salaries tax | |- |Scope of charge, format and presentation of salaries tax | |- |Locality of employment | |- |Taxability of fringe benefits | |Salaries tax planning | |- |Remuneration package and fringe benefits | |Double taxation relief | |- |Arrangement between Mainland China and the HKSAR | Textbook – Dora Lee, Advanced Taxation in Hong Kong, 15th edition, 2012, Pearson, Hong Kong, Chapters 2 to 5, 23 & 24 LECTURE 1: Salaries taxUnder s8 of the Inland Revenue Ordinance, salaries tax is charged on every person in respect of his income arising in, or derived from Hong Kong from the following sources: 1) an office 2) employment 3) pension Source of Income from Office The source of income from an office is determined by the location of the office, which is at the place where the central management and contr ol of the company is located. Normally, this means the place where directors hold their meetings. Once it is determined that an office is located in Hong Kong, the whole income from such office is chargeable to salaries tax. No question of apportionment arises. Source of Income from PensionThe source of income from pension is the place where the pension fund is managed. Source of Income from Employment A taxpayer having an employment located in Hong Kong (Hong Kong employment) is chargeable under s8 above. Taxpayers whose employment is not in fact located in Hong Kong (Non-Hong Kong employment) may still be liable to salaries tax if they render services in Hong Kong. The basic charge to salaries tax is specifically extended to include the income of overseas employees working in Hong Kong during visits exceeding 60 days [S8(1A)]. Hong Kong Employment a) No time-apportionment b) All income included despite part of services rendered outside Hong Kong c) Exceptions: i) rendered ALL serv ices outside Hong Kong i) visited Hong Kong for 60 days or less in a year of assessment concerned d) Relief: i) income excluded for income attributable to services rendered in that territory and foreign tax paid ii) tax credit under Double Tax Arrangement with Mainland China and other tax treaty countries According to DIPN10, the IRD accepts that employment is located outside Hong Kong where all the following factors are present: a) the contract of employment was negotiated, and entered into, and is enforceable outside Hong Kong; b) the employer is resident outside Hong Kong; c) the employee’s remuneration is paid to him outside Hong Kong. In appropriate cases, the IRD may need to look further facts.Comparison of Hong Kong employment and non-Hong Kong employment: | |Hong Kong employment |Non-Hong Kong employment | |All services rendered in Hong Kong |Taxable in full |Taxable in full | |Services partly rendered in Hong Kong |Taxable in full |Time apportionment | |All services rendered outside Hong Kong |Exempt |Exempt | |Services rendered in Hong Kong for less than 60 days or less | | | |visits in Hong Kong |Exempt |Exempt | |Services rendered in Hong Kong for more than 60 days visits in | | | |Hong Kong |Taxable in full |Time apportionment | |Services rendered in Hong Kong for 60 days or less but presence in| | | |Hong Kong did not constitute visit to Hong Kong | | | | |Taxable in full |Time apportionment | |Services rendered outside Hong Kong with foreign tax paid |Foreign services income | | | |exempt |Not applicable | If a taxpayer with Hong Kong employment is seconded to work overseas with a new non-Hong Kong employment, clear evidence must be shown such that the old employment has been terminated and that a distinctively new employment has commenced. Format of salaries tax computation – Individual |$ |$ |Section | |Income from principal employment | |A |9 | |Less: Allowable outgoings and expenses |B | |12(1)(a) | | Depreciation allowanc es | C | D |12(1)(b) | | | |E | | |Add: Rental value (10% on E) |F | |9 | | Less: Rent suffered | G | | | |Net rental value | | H | | | | |I | | |Income from other employment | | J | | | | | K | | |Less: Loss brought forward |L | |12(1)(c) | | Self-education expenses | M | N |12(1)(e) | |NET ASSESSABLE INCOME | | O | | |Less: Concessionary deductions | | | | | Approved charitable donations (limited to 35% of K) | P | |26C | | Elderly residential care expenses | Q | |26D | | Home loan interest R | |26E | | Contributions to recognized retirement scheme | S | T |26G | |Net assessable income after concessionary deductions | | U | | |Less: Personal allowances | | V |Part V | |Net chargeable income | | W | | |Salaries tax payable | | | | |Lower of (a) progressive rate on W or | | | | |(b) standard rate on U | | | | | | | | | Format of salaries tax under joint assessment |Husband |Wife |Joint | | |$ |$ |$ | |Net assessable income |X1 |X2 |X | | |== |== | | |Less: Concessionary deductions | | | | | Approved charitable donations (limited to 35% of X) | |P | | | Elderly residential care expenses | |Q | | | Home loan interest | |R | | | Contributions to recognized retirement scheme | |S |T | |Net assessable income after concessionary deductions | | |U | |Less: Personal allowances (married person’s, etc) | | |V | |Net chargeable income | | |W | |Salaries tax payable by the nominated spouse or | |the spouse who would have been liable to pay salaries tax under separate taxation. | | | | | | |100% of salaries tax will be waived, subject to a ceiling of $8,000 (2008/09). | |75% of salaries tax will be waived, subject to a ceiling of $6,000 (2009/10 & 2010/11) and $12,000 for 2011/12. |Case law establishes that income from employment: a) includes income for services rendered or to be rendered; b) excludes voluntary receipts for personal reasons; c) excludes compensation for loss of rights Assessable income includes reward for services rendered, past, pr esent and future. If the employer makes a payment to a third party for which the employer itself was solely and primarily liable, then the benefiting employee is not chargeable to tax on such benefit, unless: a) the benefit can be converted into money; or b) the payment was paid for the education of a child of the employee. c) any amount paid in connection with a holiday journey.Considering whether an income is chargeable to salaries tax: a) whether the payment is derived from an employment or office; b) whether the payment is in recognition of services rendered in the past, present or future. In D19/92, The taxpayer was offered and accepted employment by a Hong Kong company. The company paid him a lump sum at the beginning of his employment as an inducement to join the company. The Board held that this payment was incorporated into his contract of employment with the company. The source of the inducement payment was the employment of the taxpayer with the company. It was not a gift . Compensation for loss of employment Generally speaking, compensation for a loss of employment which does not represent a payment for past, present or future services is not chargeable to salaries tax.This is considered as a sum paid in consideration of the surrender by the employee of his/her rights in respect of the employment. Such payments should be distinguished from the termination gratuities which is usually relate to services previously rendered by the employee and hence taxable. The taxable termination gratuities may be related back for a maximum period of 36 months. A sum specified in the contract of employment may be taxed even though it was described as compensation for termination of employment. In CIR v Yung Tze-kwong, the Court has apportioned 10% of the severance pay as the inducement to enter into employment and 90% of the sum was attributable to restrictive covenants, which was not taxable.In Fuchs, Walter Alfred Heinz v CIR, the Taxpayer was entitled to terminati on payments according to his 3-year contract of employment. The contract of employment was terminated about two years. Under a termination agreement, the Taxpayer received a compensation made up of: †¢ Sum A – equivalent to his salary under the remaining period of his contract (12 months); †¢ Sum B – two annual salaries; and †¢ Sum C – the average of his three previous annual bonuses IRD levied tax on Sum B and C on the basis that they were paid pursuant to his contract of employment and the Taxpayer was contractually entitled to receive them on premature termination.The Court of Appeal held that Sum B and C were assessable because they were not paid in abrogation of the contract of employment but in accordance with the contract of employment. The Court of Final Appeal upheld the decision. Payment in lieu of notice After the decision of Fuchs case, IRD is now of the view that payment made in lieu of notice is an incentive for joining an employment and the payment is made under the terms of employment contract, the amount is chargeable to salaries tax if it accrues to an employee on or after 1 April 2012. EMPLOYEE SHARE-BASED BENEFIT Share Option Benefit Time of assessment At the time of exercise, assignment or release of share option. Taxable Gain Situations |Assessable Amount | |Exercise of option |Market value at the time of taking up the shares over total consideration | |Option assigned/released |Consideration for assignment/release of option less total consideration | Timing of exercise of share option According to the DIPN 38, a taxpayer is generally considered to have exercised an option when he has taken whatever steps are necessary to convert the offer contained in the option agreement into a contract to purchase the relevant shares Locality of share option benefits The gain is chargeable to Salaries Tax if it comes within the scope of s 8(1)(a), ie if it can correctly be described as â€Å"income arising in or de rived from Hong Kong†. If a person had a Hong Kong employment at the time of grant of the right, the income is also regarded as having been derived from Hong Kong.If a right is granted to an employee on an unconditional basis during a year of assessment in which the person renders all services in respect of his employment outside Hong Kong, any gain subsequently realized, even if realized whilst the person is working in Hong Kong will not be charged to Salaries Tax. No liability to salaries tax arises where a right is granted on an unconditional basis prior to a person rendering any services in Hong Kong, notwithstanding that the right may be exercised after the person commences to render such services. Where a person with a non-Hong Kong employment is granted the right subject to a vesting period during which services are rendered both in and outside Hong Kong, the gain should to some extent be chargeable to Salaries Tax based on the following formula: Days spent rendering se rvices Gain calculated in accordanceIn Hong Kong during vesting periodX with s 9(1)(d) and s 9(4) Total number of days in vesting period Definition of ‘vesting period’: ‘Vesting period’ normally means the period from the date of grant of the option to the first available date that an employee is entitled to exercise the option. An option will generally be considered to have vested when all conditions for its exercise have been satisfied. E. g. an employee required to work for a certain period of time. Share Award Benefit Shares obtained through share-based remuneration schemes are taxable perquisites forming part of a taxpayer’s employment income. When does the perquisite accrue to the employee?Referring to section 11D(b), this means â€Å"entitled to ownership of the shares†. Generally, two approaches in assessing such awards, viz: ‘Upfront’ and ‘Back End’. Summary of the two broad approaches: | |‘Upfrontâ€⠄¢ approach |‘Back End’ approach | |Vesting period applies? |No. |Yes. | |Time of assessment |Upfront, ie at the time of the grant. |Back end, ie upon fulfillment of conditions. | |Valuation |Market value at time of grant. |Market value at time of fulfillment of | | | |conditions. | |Discount in valuation? |Yes.The discount is to be determined in the |No | | |light of the facts of each particular case. | | |Distributions |Received during the restriction period: Not |Received during the vesting period: Taxable, | |(eg dividends, bonus shares) |taxable; regarded as investment income since |since employee is entitled to the shares only | | |employee is entitled to the shares at the time|at the end of the vesting period. | | |of award | |Example (Extracted from DIPN 38, eg 11) The taxpayer had a non-Hong Kong employment. On 1 May 2005, he was granted 10,000 shares by his employer subject to a vesting period. Shares would only be vested on condition that he remained an em ployee of his company on the vesting dates. 5,000 shares vested in him on 1 May 2007 and the remaining 5,000 on 1 May 2008. The number of days in Hong Kong and outside Hong Kong was ascertained as follows: | |(A) |(B) |(C) |% | |Year ended |Days in Hong Kong |Days outside Hong Kong |Total days |(A)/(C) | |31. 3. 006 |275 |90 |365 |75 | |31. 3. 2007 |260 |105 |365 |71 | |31. 3. 2008 |250 |116 |366 |68 | |31. 3. 2009 |255 |110 |365 |70 | The assessor and taxpayer agreed that the â€Å"back end† approach is applicable to assess the vested shares. The share-award benefits are assessed as follows: ) the value of the first 5,000 vested shares is to be included with the taxpayer’s other remuneration in the year of assessment 2007/08 and 250/366 of the value is to be subject to tax, while b) the remaining 5,000 vested shares is to be included in the year of assessment 2008/09 and 255/365 of their values is subject to tax. Holiday journey benefits Starting from 1 April 2003, ho liday warrant or allowance to purchase holiday warrant will be subject to salaries tax. Section 9(2A)(c) provides that ‘any amount paid by an employer in connection with a holiday journey’ is taxable. The term â€Å"holiday journey† is defined in section 9(6) as either: a) a journey taken for holiday purposes, or b) where a journey is taken for holiday and other purposes, the part of the journey taken for holiday purposes. The amount to be assessed is based on the actual amount paid by the employer, i. e. the actual costs that an employer pays. DIPN 41 Taxation of Holiday Journey BenefitsThe CIR issued DIPN 41 Taxation of Holiday Journey Benefits in August 2003 to lay down broad statements on the interpretation and practice to be adopted by the Inland Revenue Department in relation to the above amendments. (a) Business trip (including a holiday incidental to such business trip) will not be taxable. (b) If it could be established that a journey is not for holiday, such as for the relocation of an employee and his family – i) in Hong Kong upon assumption of a new post or ii) out of Hong Kong upon termination of an existing post here, the payment made by the employer will not be taxable. For such trips, any stop over visits to another place en route to or from Hong Kong would be disregarded as a concession. c)If an employer was given a certain mileage for a business trip paid by his employer and he redeemed it for a free ticket to a territory for holiday, the value of the free ticket is not assessable as no payment was made by the employer in connection therewith. Rental refund or Cash allowance It is necessary to decide whether a sum is a rental refund and a cash allowance paid by an employer to his employee. A cash allowance is fully taxable as an income from employment. In CIR v Page (2002), to qualify as a refund of rent, there is no requirement for sufficient control, the production of tenancy agreement and/or rental receipt to the employer.However, the taxpayer must prove that the intention of the employer is to refund the rent paid and not to pay an allowance that can be spent in whatever way the employee wishes. For computation of rental value, it is based on a certain percentage on net assessable income (before self-education expense) depending on the nature of accommodation. (Refer to D91/04 regarding the definition of hostel, boarding house & hotel). Allowable outgoings and expenses include all outgoings and expenses (other than domestic, private or capital expenditure), wholly, exclusively and necessarily incurred in the production of the assessable income. There is a distinction between expenses incurred ‘in’ the production of the assessable income and expenses ‘for’ the production of the assessable income.The expression ‘in the production of assessable income’ bore the same meaning as ‘incurred in the performance of the duties of the office or employmentâ €™ and without such expenses the employee may not be able to earn the income. CIR v Humphrey (1970) 1HKTC451 – traveling expenses incurred by a taxpayer in getting to his place of employment were not allowed (when traveling to his place of work, the taxpayer was not on duty). It is the taxpayer’s responsibility to attend to the place of work. CIR v Robert P Burns (1980) 1HKTC1181 – legal expenses incurred by a taxpayer in an appeal against disqualification was not allowed as the expenses were incurred in order to prevent the taxpayer from being precluded from earning income, not incurred in the production of the income. In D91/03, a solicitor was denied a deduction claim on professional indemnity insurance.The Board held that the amount was incurred so as to put the taxpayer in a position to earn her income and so as to qualify the taxpayer to perform the duties of her office as a solicitor. In D35/04, the taxpayer was required to repay part of the commissio n to his employer, being bad debt of his client. The repayment was required because he failed to observe the employer’s credit policy. The Board disallowed the sum as it was not incurred for the performance of duties but for deviation from his duties. Home loan interest deduction 1) mortgage loan to acquire dwelling in Hong Kong 2) interest paid to recognized organization 3) prescribed amount 4) claim for ten years In D5/02, a taxpayer held to be entitled to claim deduction of 50% only of he mortgage loan interest paid in respect of the property held by her and her mother as joint tenant although all mortgage payments were financed by her. In D106/00, it was held that only the portion of interest payment for the second bank loan used to repay the outstanding principal on the first bank loan is allowable. In D2/01, interest paid for the bank loan for the payment of the premium paid to the Housing Authority is not deductible as the premium was not deferred consideration for the acquisition of the dwelling house. In D108/02, it is considered that ‘owner’ does not include beneficial owner. SALARIES TAX PLANNING Common areas of salaries tax planning are source of employment, using statutory exemption and fringe benefit. Territorial source – EmploymentIf the following three factors are present, IRD will normally accept that employment is located outside Hong Kong: 1. the contract of employment was negotiated and entered into, and is enforceable outside Hong Kong; 2. the employer is resident outside Hong Kong; 3. the employee’s remuneration is paid to him outside Hong Kong. a) ensure foreign employment – only income attributable to Hong Kong services is taxable. Ensure all the above three factors are met. b) render all services outside Hong Kong or performed services during visits not exceeding 60 days in the year of assessment. c) dual employment – one covering Hong Kong duties with HK employer and the other covering o verseas services with overseas company.Ensure the nature of the employment duties is clearly differentiated. d) dual capacity as a director and an employee – not taxable if no services rendered in respect of the employment. Benefits-in-kind or Fringe Benefits Arranged to provide the following fringe benefits which are not taxable: 1. discharge of employer’s liability which is not guaranteed by any other person 2. benefits which are not convertible into cash 3. benefits which are not attributable to a particular employee Not convertible into cash The employer should not give an asset to an employee free or at a price below market value. Assets should be lent to the employee for use without transfer of ownership. Utilities of Employee’s HomeThe contracts should be made between the employer and the utilities suppliers for the supply of facilities to the employee’s home. Domestic Servant/driver The servant or driver should be employed by the employer to serve the employee. Low Interest loan or Interest free loan Such a loan provided by the employer is not taxable provided that no other person provides surety to the loan. The benefit must not be convertible into cash by the employee. Club The employer should become a member and allow its employee to enjoy the club’s facilities. Medical and Dental benefits 1. engage a doctor/dentist by the employer 2. join a group medical/dental insurance scheme Quarters 1. reimbursement of rent 2. provision of place of residenceShare option Only gain realized by the exercise of share options is taxable. So do not exercise the right unless you derive very little income from that transaction at that time. Comprehensive Double Taxation Arrangement On 21 August 2006, the Hong Kong Special Administrative Region (â€Å"Hong Kong†) and the Mainland of China (â€Å"Mainland China†) entered into a comprehensive double taxation arrangement known as â€Å"The Arrangement between the Mainland o f China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income† (the â€Å"Arrangement†). Salaries Tax ImplicationsGenerally speaking, income from employment by a Mainland resident shall be taxable only in Mainland China unless the employment is exercised in Hong Kong. If the employment is exercised in Hong Kong, such remuneration as is derived from Hong Kong may be chargeable to salaries tax in Hong Kong. A Mainland resident in respect of an employment exercised in Hong Kong will not be chargeable to salaries tax in Hong Kong if all the following three conditions are satisfied: 9 the recipient is present in Hong Kong for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the taxable period concerned; 10 the remuneration is paid by, or on behalf of, an employer who is not a Hong Kong resident; c)the remuneration is no t borne by a permanent establishment which the employer has in Hong Kong. If a Mainland resident renders employment services in Hong Kong but his remuneration is paid by a Hong Kong employer, he will still be exempt from tax under the IRO if his visit to Hong Kong in a year of assessment concerned does not exceed a total of 60 days according to the â€Å"preferential treatment†. Section 50 of the IRO provides the basis for the granting of a tax credit in relation to an item of income stipulated in the Comprehensive Arrangement and in respect of which tax has been paid in the Mainland. Example of calculation in the Arrangement is extracted as follows: |$ | |Total Hong Kong assessable income |200,000 | |Including gross income from the Mainland before tax |120,000 | |Tax paid in the Mainland |10,000 | |Tax rate in the Mainland |8. 33% | |Net income after tax from the Mainland |110,000 | | | |The effective tax rate in HK and the tax credit are computed as follows: | | | | | Total HK assessable income |200,000 | |Less: Deductible items | (12,000) | |Net assessable income |188,000 | |Less: Personal allowance |(100,000) | |Net chargeable income |88,000 | | | | |Tax payable |6,340 | | | | |The effective tax rate in HK: Tax payable x 100% | | Net assessable income | | | = 6,340 x 100% | | | 188,000 | | | = 3. 7% | | | | | |Net income from the Mainland after tax | | | (grossed up at the effective rate in HK)(Note) | | | | | |$110,000 x 100% |113,836 | |(100% – 3. 37%) | | |Less: Net income from the Mainland after tax |(110,000) | |Tax credit limit of tax paid in the Mainland 3,836 | | | | |Under section 50, the actual tax payable in HK is computed as follows: | | | | |Assessable income (Hong Kong) |80,000 | | Assessable income (the Mainland) | | | after deduction of tax 110,000 | | | Add: tax deducted in the Mainland 10,000 | | |Gross income from the Mainland before tax |120,000 | |Total HK assessable income |200,000 | | Less: amount not allowed as a tax credit (10,000-3,836) | (6,164) | | |193,836 | | Less: Deductible items |(12,000) | | |181,836 | | Less: Personal allowance |(100,000) | |Net chargeable income |81,836 | | | | |Tax thereon |5,538 | |Less: tax credit allowed |(3,836) | |Hong Kong tax payable |1,702 | | | | |Note: | | |Under section 50(5), tax paid in the Mainland which is not allowed as a tax credit can be deducted from the income | |Amount not allowed as a ax credit $10,000 – $3,836 = $6,164 | |Net income from the Mainland after tax $120,000 – $6,164 = $113,836 | | | | | | | | | | | | | Lecture 1: Tutorial Questions 1. Mr Lee supplies you the following information in relation to the year ended 31 March 2012: ) He was recruited five years ago in Singapore by Multinet Ltd, a company incorporated and carried on business in Hong Kong, as the company’s regional manager. He was paid an annual salary of $800,000. During the year he only spent six months in Hong Kong as he was required to travel around Asia to carrying out his duties. By arrangement with his employer, his salary was paid directly into his bank account in Singapore from which he had money remitted periodically to Hong Kong. b) Multinet Ltd operates a medical insurance scheme for all its employees through an insurance company based in Hong Kong. Under this scheme Multinet, as insurer, arranges with the insurance company to insure each employee against illness and related hospital costs.It pays an annual premium to the insurance company of $6,000 for each employee. Mr Lee paid visits to his own doctors and paid the doctor’s bill first, which was later reimbursed by the insurance company. The insurance company reimbursed him the total cost of $7,500. c) He considered that it would be productive to have a personal laptop computer for use while traveling on business trips. He therefore purchased a computer for $12,000. He used it solely for his employment. d) Before he was employe d by Multinet, he was working with an international company incorporated in Singapore. All his services were rendered in Singapore. In March 2005, he was granted an option to subscribe for 100,000 hares at a cost of $2 per share. At the time of the grant, the market price was $5 per share. In January 2012, he exercised the option and the market price was $4 per share. In March 2012, he sold the shares for $6. e) Mrs Lee is a housewife and is living in Hong Kong. f) Multinet paid school fees amounting to $60,000 for the education of his younger son in Hong Kong. Under an arrangement entered between the school and Multinet, Mr Lee was not liable for the payment of the school fees. g) Mr Lee paid residential care expense of $60,000 to the residential care home situated in Kowloon Tong in respect of his father who is aged 64. He also paid $12,000 to his father. ) He has two children, aged 16 and 22. The younger son is the child as described in (f) above and the elder son is receiving fu ll time education in Singapore. He has a part-time job for his daily expenses. i) Mr Lee lives in a flat owned by himself and his wife as joint tenants. During the year they paid mortgage loan interest to the bank of $130,000. Required: a) Explain whether Mr Lee is liable to Hong Kong salaries tax. b) Assuming Mr Lee’s income is liable to Hong Kong tax, comment your tax treatment for items (b) to (i) above; and c) Compute Mr Lee’s salaries tax liability for the year of assessment 2011/12. Ignore provisional salaries tax. Note to students: distinguish between the HK employment and non-HK employment and apply the three factors to the case) 2. Mr Brown was employed by B Ltd as a sales manager for many years. B Ltd was incorporated and carrying on business in Singapore. Mr Brown used to live and perform duties in Singapore. In order to expand its market in China and South East Asia, he was assigned by B Ltd to work for two years from 1 April 2009 to 31 March 2011 to in cha rge of the sales activities of the company in that area, including Hong Kong, at an annual salary of $1,095,000. In consideration of his taking up the two years’ assignment, B Ltd would grant him a share option (Option 1) to purchase 100,000 shares in B Ltd at a price of $3 each upon completion of the assignment.On completion of the contract on 31 March 2011, B Ltd granted him the share option and he exercised the option on 30 June 2011. The share price per share of B Ltd was $5 and $8 as at 31 March 2011 and 30 June 2011 respectively. On 1 April 2011, Mr Brown signed another contract with B Ltd for another two years with annual salary of $1,171,200. In consideration of the taking up of a new contract, B Ltd unconditionally granted Mr Brown another option (Option 2) to purchase 150,000 shares in B Ltd at a price of $3. 50 each when the price per share was $5. 50. Mr Brown paid $10,000 for purchasing the option. On 1 October 2011, Mr Brown assigned the share option (Option 2) to his colleague for $330,000 when the price per share was $6.Starting from 1 April 2011, B Ltd rented a flat in Hong Kong at a monthly rent of $35,000 for Mr Brown’s residence and Mr Brown was required to pay monthly nominal rent of $1,500 to B Ltd. In the year of assessment 2011/12, Mr Brown took a 5-day business trip to Thailand to be followed by 5 days’ vacation there. Mr Brown’s wife accompanied him to take the 10-day trip to Thailand. B Ltd paid $50,000 for each of them to a travel company for the entire trip including air ticket, accommodation, meals, transportation expenses, etc. The cost of the air ticket was estimated to be $5,000 each. During the following years of assessment, Mr Brown’s stay in Hong Kong is as follows: Year of assessment No. of days in Hong Kong 2009/1055 2010/11280 011/12200 Required: a) Explain to Mr Brown whether his income is subject to salaries tax for the year of assessment 2009/10. b) Compute the assessable income of Mr Brown for the years of assessment 2010/11 and 2011/12. 3(a)Mr Fong is a financial manager of A Ltd, a company incorporated in Hong Kong, since December 2006. In April 2011, he was posted to Macau to set up the financial system of a subsidiary of A Ltd. His salary is directly deposited in his bank account in Hong Kong. He returns to Hong Kong regularly and stays with his friends, as he does not have a home in Hong Kong. In the year of assessment 2011/12, he spent 58 days in Hong Kong.During the period, he carried some of the work with him from Macau and worked in the office of A Ltd for a total of 50 days. Required: Comment on the salaries tax liability of Mr Fong for the year of assessment 2011/12. 3(b)Mr Kam was having a non-Hong Kong employment before 31 March 2010. On 10 April 2009, he was granted an option (Option A) unconditionally to purchase 80,000 shares of his employer’s holding company at a price of $2. 00 each when the price per share was $3. 50. During the year e nded 31 March 2010, he visited Hong Kong for 160 days for performing his employment duties. Starting from 1 April 2010, he was employed by C Ltd, a company incorporated and carrying on business in Hong Kong.He supplied you the following information for the year ended 31 March 2011: (a)Salary: $1,500,000 b) On 1 December 2010, he was granted an option to purchase 120,000 shares in C Ltd at a price of $1. 50 each when the price per share was $4. 25. He exercised the option on 20 March 2011 when the price per share was $5. 50. On 31 March 2011, he received dividend of $12,000 for the shares. c) Starting from 1 April 2010, he leased a flat at a monthly rent of $40,000 and C Ltd refunded monthly rent of $35,000 to him. d) Starting from 1 April 2010, C Ltd leased a motor car for the free use of Mr Kam. C Ltd paid monthly rental of $8,000 to the car leasing company. ) On 20 March 2011, he exercised Option A when the price per share was $3. 30. He sold the shares on 31 March 2011 when the p rice per share was $4. 80. f) He made cash donations to the Hong Kong Red Cross of $100,000. Mr Kam is married and his spouse is a housewife. They have a son aged 20 and is studying in a university in Singapore. Required: i) Explain your tax treatment of items (c) and (d) above. ii) Compute Mr Kam’s salaries tax liability for the year of assessment 2010/11. Ignore provisional salaries tax. 4. Mr Pang is a senior management of a company in Hong Kong. Due to the Board of Director’s decision, Mr Pang’s employment was terminated immediately on 29 June 2012.When Mr Pang left the company, he received a total sum of $3,960,000 consisting of the following: a) final month’s salary of $120,000; b) bonus of $100,000; c) payment in lieu of notice of $120,000; d) compensation for leave not taken of $60,000 e) lump sum payment of $1,000,000 agreeing for not participate with the company’s business for two years; f) a further sum of $2,560,000 being final settleme nt between the company and Mr Pang. According to the employment contract, the company is responsible for the traveling expenses for returning to Mr Pang’s home country. In this regard, the company had incurred cost of air tickets of $80,000 for Mr Pang’s return to his home country with his spouse.Required: Advise the tax treatment of the above items. (Note to students: you have to consider what additional information you may require to determine if the income is taxable or not) 5(a). Mr Chan owns Property A and Ms Lee owns Property B. Mr Chan married Ms Lee on 1 September 2010. Before their marriage, Mr Chan and Ms Lee lived at their own property. After marriage, Ms Lee moved into Mr Chan’s property. Ms Lee’s property was still used by her parents as their residence. Mr Chan and Ms Lee paid the following home loan interest during the year ended 31 March 2011: 1. 4. 2010 – 31. 8. 20101. 9. 2010 – 31. 3. 2011 Mr Chan$60,000$84,000Ms Lee$65,000 $30,000 5(b). Mr and Mrs Ko lived together in their jointly owned residence up to 31 December 2010. On 1 January 2011, they separated and Mr Ko moved out to a rental accommodation. Under the Deed of Separation, Mr Ko would assign the property to Mrs Ko at the date of divorce. The date of divorce was 1 July 2011 and the legal ownership of the property was assigned to Mrs Ko on that day. They paid the following home loan interest during the year ended 31 March 2011: 1. 4. 2010 – 31. 12. 2010$90,000 1. 1. 2011 – 31. 3. 2011$30,000 Mrs Ko was responsible for the payment of loan interest during the period from 1. 1. 2011 – 31. 3. 2011. 5(c).On 1 March 2010, Mr Ma purchased Property D at cost of $4,000,000 with downpayment of $1,200,000 and the balance was paid with the finance of mortgage loan obtained from a local bank and secured by Property D. The downpayment was financed by a bank’s overdraft, which was secured by his personal guarantee. He used Property D as his residence starting from 1 April 2010. During the year ended 31 March 2011, he paid the following interest to the bank: Bank overdraft interest: $60,000 Mortgage loan interest:$56,000 Required: Compute the amount of home loan interest that each of the above person was entitled to claim for the year of assessment 2010/11.You are required to state the principles/reasons to support your calculation. [Note to students: refers to DIPN No. 35(Revised)] 6. Mr Chung is going to renew a contract of employment with his employer. The company’s director has provided him with the following proposed changes: | |Current benefits |Proposed benefits | |(a) |13 months salary per annum |12 months salary per annum plus discretionary bonus, | | | |depending on the company’s profitability and the | | | |employee’s erformance | |(b) |Company car (the car is owned by the company) |A monthly sum of $12,000 will be paid to him for his | | | |transportation | |(c) |Meal coupons from canteen |Cancelled, business meals to be reimbursed upon | | | |approval | |(d) |Medical insurance (the company participated with a |Cancelled, medical bills to be reimbursed upon | | |scheme for the employees) |approval, up to a maximum of 80% of the bill amount | |(e) |Monthly housing allowance of $20,000 |Cancelled, rental reimbursement of $15,000 upon | | | |production of rental receipts and tenancy agreement | |(f) | – |Share option for employees to acquire shares in the | | | |employer’s listed holding company | |(g) |Children’s education cash allowance, paid by the |Cancelled, a one-off lump sum compensation payment to| | |company directly to the school |be made at the commencement of the new contract | Required: Advise Mr Chung on the Hong Kong salaries tax implications arising from the proposed changes to the respective benefit items. (Note to students: comments on whether such changes will affect the tax liability)

Family Identity Essay

A person’s identity is often considered a trait that someone is born with, similar to physical traits such as eye color or face shape. In actuality, identity is not something that can be determined by a particular strand of DNA, rather it is something that must be formed throughout a lifetime. Thus, at birth, one’s identity is a blank canvas, ready to absorb knowledge from its immediate surroundings, more particularly family, as it is the first thing a fresh identity is exposed to. As evidenced by Grapes of Wrath, Abraham Lincoln, and The Great Gatsby, one’s identity is primarily determined by his or her family. In Grapes of Wrath, the Joad’s identify themselves with their land, as farming is their only livelihood. Without land to farm, the Joads’s way of life is entirely uprooted; thus, they are forced to change their identities in order to survive. However, this identification with the land is not something each Joad is born with; rather, it is a relationship that is primarily influenced by family. Initially, Ruthie and Winifield, both still young children, do not understand the emotional impact of the Dustbowl on their family. However, as they watch their father, they begin to understand that his land is what makes him who he is, and without it, he is lost. At this point, Ruthie and Winifield’s new identities are starting to take shape as they, too, learn to love the land. Abraham Lincoln, a former president of the United States, grew up in a small cabin to a poor family. He was able to attend school as a young boy; however, the educational system of his rural town in Kentucky put him at a disadvantage to many other politicians he competed against. When Lincoln’s mother passed, he was left to be raised by only his father, whom he gradually became estranged from. However, these disadvantages that Lincoln faced made him the self-motivated and ambitious man he soon became. Had he been raised in a well-to-do family by attentive and loving parents, he would not have been nearly as driven and hardworking, as everything would have been spoon-fed to him. Thus, Lincoln’s family life was the one thing ultimately determined the man he was to become. Lincoln’s absentee father and poor economic situation gave him the will and ambition that allowed him o do great things in the world. In The Great Gatsby, in contrast to Abraham Lincoln, Daisy was born into an extremely wealthy family. In such a family, Daisy hardly ever had the need to lift a finger, as everything was done for her. In addition, this wealth made Daisy a very desirable young woman; thus, Daisy did not often have to work to gain anyone’s approval. Had she been raised in poor family, similar to Abraham Lincoln, Daisy would have been forced to sink or swim on her own, giving her more ambition to succeed. However, due to Daisy’s family life, she grew accustomed to a pampered life lifestyle in which everything was simply handed to her, making her the self-obsessed, materialistic, and lazy person she became. As evidenced by Grapes of Wrath, Abraham Lincoln, and The Great Gatsby, family is what primarily determines someone’s identity. Thus, identity is not some gene-determined trait that is formed prior to birth. It is something that takes shape in the early stages of one’s life, forming accordingly to his or her environment.