Discussion Board Essay Example | Topics and Well Written Essays - 250 words - 7

Discussion Board - Essay Example It is actually at this point that the women begin acting as detectives. Mrs. Peters made inferences on a loaf of bread left in there, as well as on the possibility that Minnie Wright was actually preparing a quilt and that she was actually making nervous sewing patterns on it, which was a sign of a possible mental problem or anxiety. The rising action continues until the part where both female characters find an empty birdcage and finally a bird in the sewing basket whose neck was wrung. The falling action is the part of the play where the men return from their search while the women pretend not to know anything especially about the dead bird with a broken neck. The men still make fun of the women as they overhear them talking whether Minnie Wright was going to quilt it or knot it. The men thought that the women were just discussing trifles but what they did not realize was that it was the actually the most important piece of evidence they needed. Basically, it is the female characters’ actions and curiosity that advance the play’s plot. Had Mrs. Hale and Mrs. Peters not been curious or inquisitive enough, they would not have started looking around the kitchen among Minnie Wright’s things for anything that could satisfy their curiosity. This eventually led them to the bird with a broken neck. Moreover, the indifference of the men towards the women – by regarding them as merely interested in trifles – somehow helped advance the plot too, for, had they been different, they would have searched the kitchen first and the play could have ended there if they had found the bird

Refugees in Erie Pennsylvania Essay Example | Topics and Well Written Essays - 250 words

Refugees in Erie Pennsylvania - Essay Example In the Erie region, refugees have limited access to health care services, as the provided care by the state agencies and local organizations are insufficient (USCRI, 2011). Additionally, they have limited, or no access and control of resources because they come from conflict-ridden communities such as Iraq, Bhutan, Somalia, Congo, and Ukraine among other countries. Refugees have little or no access to formal education that is enjoyed by other USA citizens. Although they make up a legal percentage of the population, these people are not entirely incorporated to the national budgetary allocation for education or other social amenities (USCRI, 2011). However, they benefit from the intervention of the local faith-based organizations. Furthermore, due to the living condition and lack of resources, these people live in adverse poverty. Their access to basic needs such as shelter and adequate nutritious food is limited. Regardless of the poor conditions experienced by the refugee in the Erie region, they contribute to the community with their cultural heritage used in day-care services. Specifically, the Bhutan’s cultural practice is a potential source of income for the women. The traditional songs of the refugees are necessary tools that enrich the lives of the day-care teachers and children (Pennsylvania Department of Health, 2012). The refugee women train for careers in childcare where they get employment to improve their

Gene Therapy and Genetic Engineering for Curing Disorders

Gene Therapy and Genetic Engineering for Curing Disorders Introduction Now a days Gene therapy is a well known process of treatment of various genetic and other chronic diseases whereas, most of the drugs and vaccines have been discovered till now for almost all the kinds of diseases but still some of the diseases like cancer and AIDS are incurable. Hence, Gene therapy is seeking all the attention and is much beneficial. As gene therapy is the technique that deals with the treatment or the prevention of various diseases. Besides this, Genetic Engineering is another technique which is quite useful for designing, editing or creating a manual recombinant for the sake of getting a better trait, character or expression in the desired species i.e, recombinant insulin production in bacteria. Instead of growing human insulin in bacteria. Genetic engineering could theoretically be used to introduce the insulin gene into human cells that do not possess a functional copy. (That would still not cure diabetes unless these cells were also capable of appropriately increasing or decreasing their output of insulin according to conditions.) This type of genetic engineering is called gene therapy, the introduction of genetically engineered cells into an individual for therapeutic purposes. Three general requirements for gene therapy, first presented in 1980 should be shown in animal studies that; The new gene can be put into the correct target cells and will remain there long enough to be effective The new gene will be expressed in the cells at an appropriate level The new gene will not harm the cell or, by extension, the animal. These three requisites, summarized as delivery, expression, and safety, will each be examined in turn. These criteria are very similar to those required prior to the use of any new drug, therapeutic procedure, or surgical operation. The requirements simply state that the new treatment should get to the area of disease, correct it, and do more good than harm. Some flexibility is necessary since the criteria might be altered for a critically ill patient for whom no further conventional therapy is available. The exact definitions of what is long enough to be effective, what level is an appropriate level, and how much harm is meant by harm, are questions for ongoing discussion as more is learned about gene therapy. Ultimately, local Institutional Review Boards and the National Institutes of Health (NIH), the latter through its newly created Working Group on Human Gene Therapy, must decide if a given protocol is ready for human application. Once the criteria are satisfied, that is, when the probable benefits for the patient are expected to exceed the possible risks, then attempts to cure h uman genetic disease by treatment with somatic cell gene therapy would be ethical. The goal of biomedical research is, and has always been, to alleviate human suffering. Gene therapy is a proper and logical part of that effort. (Anderson and Fletcher, 2010) Many diseases are genetically determined; for example, Huntington’s disease and cystic fibrosis (CF). Others are influenced by genes, but involve additional factors as well; for example, cancer and diabetes mellitus. Recent scientific developments make it possible for medicine to target such genetically related diseases at the molecular level, and thus offer the prospects of effective new therapies. The genes of somatic cells can be manipulated to modify a disease in an individual. If genes in germ cells are modified, a genetic disease may be prevented in progeny as well. In this essay, we will consider some of the scientific, social, and ethical issues associated with such genetic therapies. (Robert George, 2008) Genetic engineering is any process in which an organism’s genome is intentionally altered. Genetic engineering does not encompass traditional breeding techniques because it requires manipulation of an organism’s genes through cloning or transformation via the addition of foreign DNA. This process has five steps: Isolation of the genes Insertion of those genes into a transfer vector (a virus or a plasmid used as a conduit) Transfer of the vector to the organism to be modified Transformation of that organism’s cells Separation of the genetically modified organism (GMO) from organisms that have not been successfully modified. (Kathy, 2010) Genetic engineering is the direct alteration of individual genotypes. It is also called recombinant DNA technology or gene splicing, terms which are used interchangeably. Human genes can be inserted into human cells for therapeutic purposes. In addition, because all species carry their genetic information in DNA and use the same genetic code, genes can be moved from one species to another. (Pratik, 2007) Despite the everyday progresses of medicine solutions for human health, today cancer is still one of the biggest challenges for humanity. Thanks to the advancements in prevention and in treatment, the survival rate has been improved in the last few years. However, cancer remains one of the main causes of death worldwide with 8.2 million of death occurred in 2012. It is estimated that by 2020, there will be between 15 and 17 million new cases of cancer every year, 60% of which will be in developing countries. In economical developed countries the burden of cancer is a result of population aging and growth as well as an increasing adoption of cancer-associated lifestyle choices including smoking, physical inactivity, and ‘‘westernized’’ diets. Cancer, as definition, is the uncontrolled growth of cells that can occur in any type of tissue and, at the late stage, these cells lose their adhesion capacities and migrate to healthy tissues. Other than surgical treat ment, the different options are all based on a mechanical or pharmacological killing action against cancer cells, possibly avoiding the side effect damages of healthy cells. (Marco et al, 2015) Nanotechnology is one of the best promises to attack cancer cells more specifically, effectively and to reduce undesired side effects. In other terms, nanotechnology can be used to transport drugs to a specific site using specific keys such as antibodies. Moreover, in the context of developing innovative theranostics, nanomaterials could be used for imaging as a diagnostic tool and, at the same time, to stimulate and control the release of drugs in the cancer site. In the recent years numerous nanomaterials have been explored for potential theranostic applications for cancer therapy thanks to their properties. Compared to traditional molecular contrast agents or drugs, nanomaterials can be engineered to improve and integrate multiple functions in a single system also to give the control of drugs release, being of hope for the building of a next generation of anticancer tools i.e, Graphene. (Shanmugam, 2014) Materials and Methods Gene therapy is defined as â€Å"the treatment or prevention of disease by gene transfer† and involves the genetic modification of human cells by introducing one or more new genes. There are two types of gene therapy somatic and germ line: †¢ Somatic cell gene therapy involves the genetic modification of any cells in a patient’s body apart from the reproductive cells (egg and sperm). The intention is to confine changes to the individual being treated and the parts of the body where the illness is experienced (such as the lungs with cystic fibrosis) so the genetic alteration should not be passed on to the patient’s children. Somatic cell gene therapy is the only form that is permitted in this country. †¢ Germ line gene therapy involves genetically modifying a fertilised egg and therefore will affect not only the individual that develops from it, but also their offspring and successive generations. Because no actual therapy of an individual is involved, it is more accurately called germ line gene transfer. Although germ line genetic modification of plants and animals is now commonplace, germ line genetic modification of humans is currently banned in this country. This is in line with an existing world-wide consensus that such techniques should not be allowed because of the serious ethical and health implications of modifying the human germ line. (Mountain, 2000) In vivo is the working on germ line gene therapy within an organism. In vitro is related to the somatic cell gene therapy outside the organism i.e, in Lab. Restriction Enzymes Restriction enzymes are enzymes used to cut DNA at specific sites. There are several hundred restriction enzymes currently known and each cuts DNA at a different nucleotide sequence; these target sites are generally about four to eight nucleotides long. Each of these restriction enzymes is a normal product of a particular bacterial species, and most are named after the bacteria from which they are derived. Each species’ restriction enzyme cuts the DNA from other species, but not its own, because its own DNA does not contain the nucleotide sequence that is the target site for its own enzyme. (Pratik, 2007) Methods of DNA transfer Various methods of DNA or gene transfer are as follows; (Sukharev, 2010) Human Gene Therapy At present, the only human tissue that can be used effectively for gene transfer is bone marrow. No other cells (except, perhaps, skin cells) can be extracted from the body, grown in culture to allow insertion of exogenous genes, and then successfully reimplanted into the patient from whom the tissue was taken. In the future, as more is learned about how to package the DNA and to make it tissuespecific, the intravenous route would be the simplest and most desirable. However, attempting to give a foreign gene by injection directly into the bloodstream is not advisable with our present state of knowledge since the procedure would be enormously inefficient and there would be little control over the DNAs fate. Studies are considerably more advanced with bone. Patients with serious genetic diseases have little other hope at present for alleviation of their medical problems. Arguments that genetic engineering might someday be misused do not justify the needless perpetuation of human suffering that would result from an unnecessary delay in the clinical application of this potentially powerful therapeutic procedure. (Anderson and Fletcher, 2010) Arguments against Human Germ line Gene Therapy The ethical arguments against the use of a human germline gene therapy fall into three categories: Potential clinical risks The broader concern of changing the gene pool, genetic inheritance of the human population Social dangers. Ethical Issues Results In recent years, a variety of techniques have been developed to identify genes associated with specific diseases. Since 1990, when the first protocols for gene therapy were approved, over 100 new research protocols have been initiated for a variety of diseases, In the case of somatic cell therapies, the nature of a particular disease and other factors determine the specific cells targeted for genetic manipulation. Target cells have included lung, liver, white blood, endothelial, and cancer cells. All research to date has involved somatic cells, and the techniques used make improbable the spread of altered genes to germ cells. However, it seems likely that we will ultimately be able to alter the genes of germ cells, so that whatever changes are made are passed on to the subjects’ progeny. In current therapies (all of which are somatic cell), vectors are used to introduce new genetic material into target cells. Vectors are agents to which new genetic material is attached. A lot of betterment and efficiency have been observed by the implementation of the methods of gene therapy in curing disorders. Hence, gene therapy along with the genetic engineering plays an important role in the health care of human as well besides the animals and plants. The point is, it is just taken under a limitation by some of the organizations regarding to some ethical issues otherwise it is the futute treatment of all the diseases. Conclusions Gene therapy not only brings the prospect of treatments for previously untreatable illnesses, it may also enable the prevention of certain diseases through the correction of genetic disorders. However, it is clear from gene therapy under development that, in the short to medium term, most gene therapy will not be used for prevention but for developing more effective ‘genebased’ treatments for cancer and AIDS. Although gene therapy has been heralded as a major breakthrough in medical science, it also carries the potential for abuse and for commercial imperatives, not human need, to drive its progress. The demands of industry in maintaining investor confidence may increase the dangers to patients through secrecy and poor supervision. Placing too much emphasis on genes as the determining factor in health and disease may lead to prolongation of suffering as a result of other underlying causes being neglected. It may also give rise to new insidious practices of genetic discrimination in areas such as employment, insurance and health care. Avoiding the pitfalls whilst reaping the benefits of gene therapy is the challenge for politicians and regulators. Crucially, society must not be overcome by ‘genetic determinism’ or ‘genetic thinking’ and the hype of the biotechnology companies if health care issues are to be addressed effectively. References Sade RM, Khushf G., 2008, Gene therapy: Ethical and social issues, Carolina Med Assoc. 94(9):406-410. Kathy Wilson P., 2010, Biotechnology and genetic engineering, pg.12 Pratik Satya, 2007, Genetic Engineering and genomics, pg.95-122. Mountain A., 2000, Human Gene Therapy: A cure for all ills, Tibtech, 18: 119-128. Anderson and Fletcher, 2010, human Gene Therapy, Scientific and ethical considerations, The Journal of Medicine and Philosophy, 10:275-291. Marco Orecchioni, Roberto Cabizza, Alberto Bianco and Lucia Gemma Delogu, 2015, Graphene as Cancer Theranostic Tool: Progress and Future Challenges, Theranostics, 5(7): 710-723. Shanmugam V, Selvakumar S, Yeh CS., 2014, Near-infrared light-responsive nanomaterials in cancer therapeutics, Chemical Society reviews; 43: 6254-87. Sukharev, SI, Klenchin, VA, Serov, SM, Chernomordik, LV Chizmadzhev, YA., 2010, Electroporation and electrophoretic DNA transfer into cells. The effect of DNA interaction with electropores. Biophys, 63 (5):1320-1327.

Let Freedom Ring Essay example -- Civil Rights Movement Equality Paper

Let Freedom Ring The Civil Rights Movement was the catalyst, the march that ignited the flame of justice in the twentieth century. It coerced America as a nation to reevaluate itself, to reevaluate what it stood for.... We hold these truths to be self-evident†¦ Hot, black coffee trickled down the dark skin on Henry Moses’ back. †¦that all men are created equal†¦ â€Å"Get out of here, nigger! Go back to your kind!† an angry White man shouted as he continued pouring. †¦that they are endowed by their Creator with certain unalienable rights†¦ Moses sat silently, keeping his seat at the lunch counter in downtown Jackson. †¦that among these are life†¦ Lunch counter stools were for White folks only. It had always been that way. Moses, just 21, knew that. †¦liberty†¦ â€Å"It was just a part of their heritage,† he says now. â€Å"They thought that Negroes were filthy†¦ scum. Just somebody you don’t associate with. You don’t wait on ‘em, you don’t cut ‘em no slack whatsoever. This is just the way that they had been taught, the way they had been trained.† †¦and the pursuit of happiness. â€Å"And we were trying to change it† (â€Å"First in News†). Since the discovery of the new world by Europeans, Blacks--with the exception of the Native American Indians--have suffered immensely more than any other group in America. From the time the first African slaves stepped on American soil, their destiny changed forever. For over four hundred years, Blacks worked on fields and in homes of their White masters with no concept of civil rights in their daily lives. It was not until 1863, when President Abraham Lincoln read the Emancipation Proclamation, abolishing slavery, that civil rights and freedom became a possibility for millions of African-Americans. Soon th... ...story. New York: John Wiley & Sons, Inc. 1997. Bell, Derrick. Afrolantica Legacies. Chicago: Third World Press. 1998. Brink, William and Harris, Louis. Black and White. New York: Simon and Schuster. 1967. Button, James W. Blacks and Social Change: Impact of the Civil Rights Movement in the Southern Communities. Princeton: Princeton University Press, 1989. â€Å"First in News.† The Jackson Sun. 6 Nov. 2002. . Gates, Henry Louis, et al. African American: Voices of Triumph. Alexandria Time Life Books, 1993. Sullivan, Patricia. â€Å"Civil Rights Movement.† Africana: the Gateway to the Black World. 10 Nov. 2002. . â€Å"We Shall Overcome.† The National Park Services: Links to the Past. 6 Nov. 2002. .

Income tax within the Malaysian tax environment

Income revenue enhancement is a really wide topic which it can be differentiated into several classs. Income revenue enhancement is a important beginning of income for authorities to set about the development of a state. As a underdeveloped state, Malaysia besides implements income revenue enhancement in jurisprudence where there are two chief bureaus responsible to roll up the revenue enhancements. The bureaus are The Inland Revenue Board and The Royal Custom and Excise Department. There are assorted revenue enhancements applicable to persons, partnerships and limited companies, for illustration, gross revenues revenue enhancement and service revenue enhancement are applicable for concern income and they are collected by The Royal Custom and Excise Department. The Malayan revenue enhancement environment will be discussed farther below.1.1 The Malayan Tax EnvironmentMalayan revenue enhancement environment is governed by The Income Tax Act 1967. A dealing must fall within the scope of ‘scope of charge ‘ to be apt to income revenue enhancement. Otherwise, it is revenue enhancement free. Section 3 of the Act provides: † topic to and in conformity with this Act, a revenue enhancement to be known as income revenue enhancement shall be charged for each twelvemonth appraisal upon the income of any individual accruing in or derived from Malaysia or received in Malaysia from outside Malaysia. † The Act does non specify an ‘income ‘ but alternatively categories the income under subdivision 4 and subdivision 4A. These two subdivisions are being used in finding the beginnings of income of the taxpayer. 1.1.1 Scope of charge Income revenue enhancement shall be charged for each twelvemonth appraisal upon the income of any individual that indictable to pay revenue enhancement. Under subdivision 3, there are two conditions that income revenue enhancement liability arises which are: The income of any individual accrue in or derived from Malaya This means an income will be capable to Malaysia revenue enhancement if the beginning of income is in Malaysia. The income of any individual from outside Malaysia ( foreign beginning income ) In this beginning of income, a foreign beginning of income would non be subjected to Malayan revenue enhancement, unless that foreign income has been remitted to Malaysia and received by a resident person ( with effectual from twelvemonth of appraisal 2004, such income is exempt from revenue enhancement ) However, there is income that is non charged to income revenue enhancement in regard of: Any seaward company that transporting on an offshore concern activity. This freedom is includes in subdivision 3B of the Act. Harmonizing to Fatt ( 2009 ) , the jurisprudence regulating the revenue enhancement for such seaward concern activity is the Labuan Offshore Business Activity Tax Act, 1990 ( LOBATA 1990 ) . This income is non indictable to income revenue enhancement unless an election is made to measure under income revenue enhancement. Any income received by a Malayan occupant company from outside Malaysia ( with consequence from twelvemonth appraisal in 1995 ) . Exempt dividend can be distributed from such foreign income, which is received in Malaysia by a resident company. However, where a individual is non a occupant for a footing twelvemonth of appraisal, income originating from beginnings outside Malaysia and received in Malaysia will be exempted from income revenue enhancement. 1.1.2 Beginning of income Section 4 of the Income Tax Act 1967, has listed down the categories of income which indictable to income revenue enhancement in respects of: Section 4 ( a ) Gains or net incomes from a concern, for whatever period of clip carried on Section 4 ( B ) Gains or net incomes from an employment Section 4 ( degree Celsius ) Dividends, involvement or price reductions Section 4 ( vitamin D ) Rents, royalties or premiums Section 4 ( vitamin E ) Pensions, rentes or other periodical payments non falling under any of the foregoing paragraphs Section 4 ( degree Fahrenheit ) Gains or net incomes non falling under any of the foregoing paragraphs1.2 The Nature and Purpose of TaxationTax is really of import and taxpayer should pay in peculiar twelvemonth appraisal based on the group of the taxpayer. The nature of revenue enhancement is certain per centum of a individual gaining will be taken by the authorities for revenue enhancement intent. The per centum is low-cost for the people and authorities ne'er charge more than that. In revenue enhancement, there are 2 types group of revenue enhancement which is Direct and Indirect revenue enhancement. Direct revenue enhancement is straight paid to the IRBM such as Income Tax. There will be no 3rd party involve to roll up the revenue enhancement. Meanwhile indirect revenue enhancements involve the 3rd party to roll up revenue enhancement such as service revenue enhancement, gross revenues revenue enhancement and excise responsibility. For illustration we take service revenue enhance ment. We can see how the service revenue enhancement working clearly normally at the fast nutrient eating house such as Mc Donald. Mc Donald eating house is on behalf of authorities and the revenue enhancement will be collected by the Mc Donald eating house or the service supplier. Both types of revenue enhancement are the most of import beginning of authorities gross. Income revenue enhancement is ever treated as part for the benefits received that provided by the authorities such as medical Centre to the people. However, they are non paid in exchange for some specific thing, such as the sale of public belongings. The intent of revenue enhancement is to develop the state by utilizing the revenue enhancement received. In other words, it financess the authorities disbursement for different intents. For illustration, the authorities gives certain sum of revenue enhancement gross to the Ministry of Health to pull off and pass it in the best manner for their medical intervention, to purchase medical specialties, better medical engineering and to assist people. These benefits are enjoyed by public citizens and gives positive impact on their day-to-day life. The same goes to other benefits enjoyed by citizens such as good substructure. The revenue enhancement gross is used to develop the substructure in the state such as to mend some public route or add another main road for easier manner to travel to other finish. These betterments are trusting on Public Works Department. Public conveyance besides of import for the people and this duty rely on the Ministry of Transport. They build the airdrome for a ir transit and port for the sea transit. Good conveyance systems will demo that Malaysia is developing positively. Other intent of revenue enhancement is the authorities spend the money from revenue enhancement gross to subsidise pupils for higher degree instruction in public universities. The money spend on this intent are really helpful for the hapless to acquire proper instruction and develop rational state. All these betterments are based on the revenue enhancement gross paid by the citizen.2.0 Answer to scenario 1- Income revenue enhancement calculation for Encik DanielBased on the scenario given, Encik Daniel is an employee where he presently working for his friend ‘s company as a manager. He is a nonexempt individual since he obtains one-year income more than RM25, 501. Therefore Encik Daniel is entitled to pay employment income under subdivision 4 ( B ) income. In January 2009 until 30th June 2009, Encik Daniel was worked with private company and earned RM60, 000 gross wages after subtracting EPF part of 11 % and revenue enhancement of RM300. The computation is as follows: W1: Gross salary = RM8600 + RM300/0.89 = RM60, 000 In Encik Daniel ‘s instance, he is exempted from tip of RM100, 000 that he receives upon retirement because of carry throughing the conditions of tip freedom that effectual 2007 onwards. The conditions are retirement, age of 55 and he has been working for the company more than 10 old ages. The freedom of tip is province under Para 25, 25A, 25B of Sch 6. Harmonizing to Income Tax Act 1967, under s 13 ( 1 ) ( B ) , ticker is treated as a gift which is exempted from revenue enhancement where it is mere present and non income in nature. The same goes to mobile phone which was provided by his employer while he is working for the 2nd company get downing 1 August 2009. For supplying under a semi-furnished house, Encik Daniel receives RM160 monthly. But the value of benefits is up to RM140. Thus, the computation is as follows: W2: Furnishing = RM140 x 4months ( 1 January 2009 – 30 April 2009 ) = RM560 Medical disbursals that Encik Daniel receives which provided by his employer is exempted where this benefit is effectual from twelvemonth appraisal 2008. For vacation bundle which dainty under leave transition, the revenue enhancement exempt topic to the bounds of RM3000. This means that, the air menu is nonexempt after subtracting RM3000 and the sum nonexempt is RM10, 000 ( W3: RM13, 000 – RM3000 ) . Harmonizing to Income Tax Act 1967, adjustment is non nonexempt due to the phrase ‘leave transition for travel ‘ quote under Act 591/98 which merely restricted to cost of transition such as air menus, insurance and theodolite costs. Harmonizing to Income Tax Act 1967, under s 13 ( 1 ) ( degree Celsius ) , adjustment provided by the employer is nonexempt based on the lower sum of defined value of populating adjustment or 30 % of Encik Daniel ‘s gross income under s 13 ( 1 ) ( a ) [ s 32 ( 2 ) ] . Therefore, the computations are as follows: W4: Defined value of populating adjustment = RM1, 200 ten 4months ( 1 January 2009 – 30 April 2009 ) = RM4, 800 30 % of Encik Daniel ‘s gross income = 30 % x RM 60, 000 ten 4/6 = RM12, 000. For unapproved fund under s 13 ( 1 ) ( vitamin D ) income, the sum assessable would be RM50, 000 ( W4 ) which comes from RM40,000 of the employer part and RM10,000 of the involvement earned. Amount contributed by Encik Daniel is capital in nature and would non be taxed. For the 2nd company that Encik Daniel presently working with, he will be assessed under subdivision 4 ( B ) employment income as a manager. Since he started working with the company started 1 August 2009, the months involved in ciphering his income is traveling to be 5 months which is applicable until the terminal of twelvemonth 2009. Therefore, the manager fees and amusement allowance that he receives monthly under s 13 ( 1 ) ( a ) income will be multiply by 5. Under s 13 ( 1 ) ( B ) , company auto that Encik Daniel receives bing RM140,000 which harmonizing to prescribed method for motor vehicle tabular array, the one-year value of private use of the auto autumn under RM5,000. No is no fuel provided and the computation is done as follows: W5: RM5, 000 ten 5/12 months = RM2, 083. Other than that, Encik Daniel besides was provided a driver which harmonizing to Income Tax Act 1967, the proviso of driver is RM600 per month. This benefit is calculated effectual from 1 August 2009 until 30 December 2009. Therefore, the proviso of driver for the twelvemonth appraisal 2009 is RM3, 000 ( W6 ) . Meanwhile the proviso for domestic retainer and nurseryman that provided to Encik Daniel, the sum is RM400 and RM 300 a month severally even though the wage they receive is more than that. The computation is as follows: W7: Domestic retainer = RM400 x 4 months ( effectual from 1 September 2009 ) = RM1, 600 W8: Gardener = RM300 x 4 months ( effectual from 1 September 2009 ) = RM1, 200 Under s 13 ( 1 ) ( degree Celsius ) , adjustment in a hotel with day-to-day room rate of RM250 that provided for Encik Daniel in August is calculated as flows: W9: RM250 x 31 yearss = RM7, 750 ( the 30 % is non applicable because Encik Daniel is non a service manager ) Meanwhile for unfurnished house provided for Encik Daniel on 1 September 2009, the monthly rental benefit that he receives is RM8, 000. ( RM2, 000 ten 4 months ) ( W10 ) .2.2 Income Tax Computation for Puan SaraPuan Sara ‘s income fundamentally depends on rental income which falls under subdivision 4 ( vitamin D ) income. Annual rental income for Puan Sara is RM10, 800. This rental income will be deducted with the disbursals incurred in 2009. Below is the income revenue enhancement calculation for Puan Sara.2.3 Detailss about submitting and payment of income revenue enhancement by Encik Daniel and Puan SaraBased on the information provided by Inland Revenue Board of Malaysia ( IRBM ) the inside informations are as follows: The date line for subjecting Encik Daniel ‘s revenue enhancement return for the twelvemonth of appraisal 2009 is 30th April 2010. The revenue enhancement payments of Encik Daniel ‘s employment income will be deducted by the employer under Scheduler Tax Deduction ( STD ) . The due day of the month for paying the balance of any revenue enhancement due is 30th April 2010. The timeframe for a valid entreaty against an appraisal is 30 yearss. In instance of an entreaty Encik Daniels entreaty will be forwarded for finding to Special Commissioner of Income Tax. Be form can be viewed at the terminal of this undertaking.2.4 Recommendation on revenue enhancement planning chance available for Encik Daniel and Puan Sara to minimise the revenue enhancement collectible lawfullyThe revenue enhancement planning chances provided in the scenario is Puan Sara can elects joint appraisal where Encik Daniel and her income can be combined together and the revenue enhancement calculation will be done based on the aggregative entire income. Based on the revenue enhancement calculation for joint appraisal that we have done supra, we found that the revenue enhancement payable is lesser comparison to divide appraisal for Encik Daniel and Puan Sara. The different between these two appraisals is RM 134. This means that both of them can salvage RM 134 if Puan Sara chosens for joint appraisal. In add-on, if they go for separate appraisal, the indictable income for Puan Sara appeared negative. This shows that, she can salvage the money if she elects joint appraisal. 2.4.2 Make usage of the personal alleviation available In order to minimise the income revenue enhancement lawfully, Encik Daniel can do usage of the personal alleviation where he can claim for: Medical disbursals for his parents. This disbursal is limited to RM5, 000. Alternatively of utilizing merely RM4, 500, Encik Daniel should utilize it up to RM5, 000. It is of import for his parents to acquire better medical services since they become older and the opportunities of acquiring unhealthy is high. Education fees. For uninterrupted acquisition and betterment, we think that Encik Daniel should go on his survey for higher degree of instruction since he already affect in concern. For his age, self realization is of import for him as he already achieve the other demands. By making this, Encik Daniel can do usage of the alleviation up to RM5, 000. Purchase of books, diaries and magazines. Encik Daniel should purchase more books and do usage of the alleviation up to RM1, 000. He can purchase books and diaries for his kids that still analyzing. Diaries are really good beginnings of information and Encik Daniel should read it a batch to maximise his general cognition. Sum deposited into Skim Simpanan Pendidikan Nasional ( SSPN ) . Encik Daniel has a 16 old ages kid which still analyzing in secondary school. It is utile if Encik Daniel sedimentation sum of money in this strategy as an early measure for fixing his kid for higher degree instruction. If Encik Daniel uses this strategy, RM3, 000 of the indictable income is allow to be deducted. Purchase of athleticss equipment. As Encik Daniel go older, it is important for him to maintain tantrum and healthy. He should affect in athleticss such as badminton, tennis and jogging. To make this, suited athleticss equipment such as places is of import. He should purchase the athleticss equipment up to RM300, so that the sum can be deducted from his indictable income for revenue enhancement intent. If Encik Daniel makes use the above alleviation for twelvemonth appraisal 2009, he can salvage up RM2, 402. It is much more than making joint appraisal. We recommend Encik Daniel to take this method as the revenue enhancement planning chance to minimise the income revenue enhancement. The revenue enhancement calculation will be as follow:3.0 PartnershipHarmonizing to Fatt ( 2009 ) , a partnership is defined as an association of any sort between parties who have agreed to unite any of their rights, powers, belongings, labor or accomplishment, for the intent of transporting on a concern and sharing the net incomes therefrom. These combination consequences in rights and spouses normally hold their ain ratio for sharing net incomes and loss Partnership is under subdivision 2 of the Act. It defines ‘person ‘ to include a company, a organic structure of individual and a corporation sole. So, there are some undermentioned factors need to be present before a partnership is said to be which is transporting on concern, distribution of rights and duties, a position to net income and component of hazard and wages for each spouse. However, partnership may besides be without †partnership understanding † which it besides can be in verbal but the hazard is on their duties. Fatt added that partnership is non a indictable individual for income revenue enhancement intent3.1 How the partnership is taxedPartnership is taxed separately where net incomes made are added to the person ‘s personal income and are separately apt for the net income under personal income revenue enhancement. This means that revenue enhancement will be charged to the single spouses in their portion of concern income and will be taxed on their ain names. Spouses that are reference here is refer to persons or companies. Therefore, spouses will pay income revenue enhancement on their concern activities and other income beginnings at the valid personal revenue enhancement rate for the peculiar twelvemonth appraisal. The appraisal of partnership concern income is divided into three classs which are probationary adjusted income, divisible income, and adjusted income of spouse. Provisional adjusted income Harmonizing to Fatt ( 2009 ) , a partnership is presumed to be a exclusive proprietary for the intents of calculating partnership adjusted income which besides known as ‘provisional ‘ adjusted income. They are deductable disbursals and non-deductable disbursals in the net income and loss history for probationary adjusted income. Divisible income For divisible income, the income and capital allowances are computed base on the net income sharing ratio as their agreed in the partnership understanding. Harmonizing to scenario 2, Ng and Siow shared net incomes every bit up to 31 March 2006. However, from 1 April 2006, they change the net income sharing ratios to 60 % for Ng and 40 % for Siow. Because of the alterations in their net income sharing ratio occurred during 1 April 2006, an allotment of divisible income on the clip footing will be carried out. Double tax write-off is allowed by authorities for divisible income. Adjusted income of spouse If divisible income is divided among spouses based on their several net income sharing ration, spouse ‘s disbursals such as private disbursals in adjusted income of spouse would be allocated to the several spouse in conformity with their existent ingestion. Harmonizing to scenario 2, 20 % of private usage of the auto will be allocated under Siow partnership disbursals account.3.2 The Calculation of the Entire Income for Each Partner for the Year Assessment 2006Below is the Net income and loss history of the partnership for the twelvemonth ended 31 December 2006.3.3 Explanation Sing the Above Computation1.1.2006 – 31.03.2006 ( 3Months )Harmonizing to the partnership understanding, Ng and Siow has a shared net income every bit up to 31 March 2006. From 1st April 2006, the shared ratio has changed to 60 % for Ng and 40 % for Siow. Furthermore, Siow has usage of a auto owned by the company for private disbursals. Therefore, Siow has amounted to 20 % for private usage auto. From the 2,400 Ng and Siow has to split by 4 because the calculation has provided 3months of each spouse income. Private usage of auto = 12,000 ten 20 % = 2,400 Interest of capital per annum for Ng and Siow is RM 10,800. To Ng, involvement of capital for 31 December 2006 that he has to pay is RM6,000 per annum and to Siow, he has to pay RM4,800 per annum. In first calculation of each spouse income, Ng and Siow, has to pay the involvement of capital by divide by 4 because the calculation has provided 3months of each spouse income. = 1,20 Harmonizing to Income Tax Computation for NS Educational Partnership Year Assessment 2006, the entire divisible income is RM160,000. Meanwhile, the sharing ratios in the first 3month of the twelvemonth are every bit, so we have to split every bit to Ng and Siow.1.4.2006 – 31.12.2006 ( 9Months )Private disbursals for each spouse at 1.4.2006 – 31.12.2006 ( 9Months ) is 1,800 because has to minus with the 3 months.Private disbursals: Ng 2,400-600 = 1,800Siow 2,400-600 = 1,800Wages for each spouse for the twelvemonth ended 31 December 2206 should minus with the reply of 3 months because want to cognize the balance of the wages at 1.4.2006 – 31.12.2006.Salary: Ng 90,000 – 22,500 = 67,500Siow 60,000 – 15,000 = 45,000Interest on capital for each spouse for the twelvemonth ended 31 December 2206 should minus with the reply of 3 months because want to cognize the balance of the wages at 1.4.2006 – 31.12.2006.Interest on capital: Ng 6,000 – 1,50 0 = 4,500Siow 4,800 – 1,200 = 3,600The entire divisible income 160,000 minus 40.000 from the 3 months and after acquire the reply we should split that for each spouses.Divisible income: 160,000 – 40,000 = 120,000Nanogram: ( 120,000/5 ) x 3 = 72,000Siow: ( 120,000/5 ) x 2 = 48,000From the scenario has an approved contribution is 13,000. And the sanctioned contribution besides should split for each spouse.Approved contribution: Nanogram: ( 13,000/5 ) x 3 = 7,800Siow: ( 13,000/5 ) x 2 = 5,200From the scenario has an one-year allowance is 9,000. And the one-year allowance besides should split for each spouse.Annual allowance: Nanogram: ( 9,000/5 ) x 3 = 5,400Siow: ( 9,000/5 ) x 2 = 3,6004.0 Research on Tax Planning Opportunities for Individual with Business IncomeIt is of import for the taxpayers to aware of the options available to them in order to maximum the benefits in running the concern and at the same clip can minimise the revenue enhancement collectible lawfully. T o minimise, extinguish or postpone the income revenue enhancement, the beginning of income must fall within the scope of the jurisprudence which is the Act. Harmonizing to Victor ( 2010 ) , since gross outgo is normally absorbed in the period in which it is incurred, it is normally an allowable disbursal that a concern can compose off against its indictable income. Harmonizing to the instance survey, NS Education participates in a trade exhibition that was approved by MATRADE for the intents of advancing the export of the partnership ‘s services. This means that they are be aftering to spread out the concern overseas by offering their services loosely. In order to export their services, there are many things to be done such as export the resources from Malaysia to outside state in order to put up their concern. First thing foremost, they have to do certain that all paperss and resources being export are safe during the exportation. To make that, insurance is needed. Insurance is gross outgo as it represents an disbursal entirely and entirely incurred in the production of gross income. Let state NS Education will be operated in Australia. This means that they have two picks whether to purchase the insurance in Malaysia or Australia. In order to minimise the revenue enhancement, we recommend NS Education to purchase the insurance from Malay sia instead than Australia because the Income Tax Act 1967 allows dual tax write-off for this disbursal. Other revenue enhancement planning chance is the beginning of the concern must be done before the disbursals incurred. Expenses can be in the signifier of hire employees to renovation, every bit long as the disbursals are entirely entirely incurred in the production of income. This is because these disbursals are deductable against the gross income. Other than that, single with concern income can travel for preparation or classs to better the accomplishments in running the concern. This disbursal is besides deductable at the clip of beginning.4.1 DecisionAs a decision, income revenue enhancement gives a batch of benefits to the citizens and assist developing the state. Income revenue enhancements which come from concern beginnings is considered much more compare to the employment income. Both calculations involve different computation and accommodation, so that all the revenue enhancements collectible are low-cost by the people.

Lamb as an Essayist Essay

Here he was fortunate enough to have for a schoolfellow the afterwards famous Samuel Taylor Coleridge, his senior by rather more than two years, and a close and tender life-long friendship began which had a singularly great influence on the whole of his after career. When the time came for leaving school, where he had learned some Greek and acquired considerable facility in Latin composition, Lamb, after a brief stay at home (spent, as his school holidays had often been, over old English authors in the library of Mr Salt), was condemned to the labours of the desk,—an â€Å"unconquerable impediment† in his speech disqualifying him for a school exhibition, and thus depriving him of the only means by which he could have obtained a university education. For a short time he held a clerkship in the South Sea House under his elder brother John, and in 1792 he entered the accountant’s office in the East India House, where during the next three and thirty years the hundre d folios of what he used to call his true â€Å"works† were produced. A dreadful calamity soon came upon him, which seemed to blight all his prospects in the very morning of life. There was insanity in the family, which in his twenty-first year had led to his own confinement for some weeks in a lunatic asylum; and, a few months afterwards, on the 22d of September 1796, his sister Mary, â€Å"worn down to a state of extreme nervous misery by attention to needlework by day and to her mother by night,† was suddenly seized with acute mania, in which she stabbed her mother to the heart. The calm self-mastery and loving self-renunciation which Charles Lamb, by constitution excitable, nervous, and timid, displayed at this crisis in his own history and in that of those nearest him, will ever give him an imperishable claim to the reverence and affection of all who are capable of appreciating the heroisms of common life. His sister was of course immediately placed in confinement, and with the speedy return of comparative health came the knowledge of her fatal deed; himself calm and collected, he knew how to speak the words of soothing and comfort. With the help of friends he succeeded in obtaining her release from the life-long restraint to which she would otherwise have been doomed, on the express condition that he himself should undertake the responsibility for her safe keeping. It proved no light charge; for, though no one was capable of affording a more intelligent or affectionate companionship than Mary Lamb during her long periods of health, there was ever present the apprehension of the recurrence of her malady; and, when from time to time the premonitory symptoms had become unmistakable, there was no alternative but her removal, which took place in quietness and tears. How deeply the whole course of Lamb’s domestic life must have been affected by his singular loyalty as a brother need not be pointed out; for one thing, it rendered impossible his union with Alice Winterton, whom he appears to have truly loved, and to whom such touching reference was made long afterwards in Dream Children, a Reverie. Lamb’s first appearance as an author was made in the year of the great tragedy of his life (1796), when there were published in the volume of Poems on Various Subjects by Coleridge four sonnets by â€Å"Mr Charles Lamb of the India House.† In the following year he also contributed along with Charles Lloyd some pieces in blank verse to Coleridge’s new volume of Poems. In 1798 he published a short and pathetic prose tale entitled Rosamund Gray, and in 1799 he was associated with Coleridge and Southey in the publication of the Annual Anthology, to which he had contributed a short religious poem in blank verse entitled â€Å"Living without God in the World†; the company in which he was thus found brought upon him the irrelevant and pointless ridicule of Canning and Gillray. His next public appearance was not more fortunate. His John Woodvil (1801), a slight dramatic piece written in the style of the earlier Elizabethan period, and containing some genuine poetry and happy delineation of the gentler emotions, but as a whole deficient in plot, vigour, and character, was held up to ridicule by the Edinburgh Revieiv as a specimen of the rudest condition of the drama, a work by â€Å"a man of the age of Thespis.† The dramatic spirit, however, was not thus easily quenched in Lamb. His next effort (1806) was a farce, named Mr II, the point of which lay in the hero’s anxiety to conceal his name, â€Å"Hogsflesh†; it has recently been put upon the boards with success in America, but in London it did not survive the first night of its appearance. Its author bore the failure with rare equanimity and good humour, and soon struck into new and more successful fields of literary exertion. In 1807 appeared Tales founded on the Plays of Shakespeare, written by Charles and Mary Lamb; and in 1808 Specimens of English Dramatic Poets who lived about the time of Shakespeare, with short but felicitous critical notes. In the same year Mary Lamb, assisted by her brother, also published Poetry for Children and a collection of short school-girl tales under the title Mrs Leicester’s School; and to the same date belongs the Adventures of Ulysses, designed by Lamb as a companion to the Adventures of Telemachus. In 1810 began to appear Leigh Hunt’s quarterly periodical, The Reflector, in which Lamb published much (including the essays on the tragedies of Shakespeare and on Hogarth) that subsequently appeared in the first collective edition of his Works (2 vols. 12mo), which appeared in 1818. The establishment of the London Magazine in 1820 stimulated him to the production of a series of new essays which rose into instant popularity, and may be said to form the chief cornerstone in the small but classic temple of his fame. The first of these, as it fell out, was a description of the old South Sea House, with which Lamb happened to have associated the name of a â€Å"gay light-hearted foreigner† called Elia, who had frequented it in the days of his service there. The pseudonym adopted on this occasion was retained for the subsequent contributions which appeared collectively in a post 8vo volume of Essays in 1823. After a brief career of five years the London Magazine came to an end ; and about the same period Lamb’s long connexion with the India House terminated, a pension of about  £450 having been assigned to him. The increased leisure, however, for which he had long sighed, did not prove favourable to literary production, which henceforth was limited to a few trifling contributions to the New Monthly and other serials. The malady of his sister, which continued to increase with ever shortening intervals of relief, broke in painfully on his lettered ease and comfort; and it is unfortunately impossible to ignore the deteriorating effects of an over-free indulgence in the use of tobacco and alcohol on a temperament such as his. His removal on account of his sister to the quiet of the country, by tending to withdraw him from the stimulating society of the large circle of literary friends who had helped to make his Wednesday evening â€Å"at homes† so remarkable, doubtless also tended to intensify his listlessness and helplessness. One of the brightest elements in the closing years of his life was the friendship and companionship of Emma Isola, whom he and his sister had adopted, and whose marriage in 1833 to Mr Moxon, though a source of unselfish joy to Lamb, left him more than ever alone. While living at Edmonton, he was overtaken by an attack of erysipelas brought on by an accidental fall as he was walking on the London road ; after a few days’ illness he painlessly passed away on December 27, 1834. The sudden death of one so widely known, admired, and beloved as Charles Lamb fell on the public, as well as on his own attached circle, with all the poignancy of a personal calamity and a private grief. His memory wanted no tribute that affection could bestow, and Wordsworth has commemorated in simple and solemn verse the genius, virtues, and fraternal devotion of his early friend. In depth of thought and splendour of genius Charles Lamb was surpassed by not a few of his contemporaries, but as an essayist he is entitled to a place beside Montaigne, Sir Thomas Browne, Steele, and Addison. He unites many of the characteristics of each of these writers,—refined wit, exquisite humour, a genuine and cordial vein of pleasantry, and heart-touching pathos. His fancy as an essayist is distinguished by great delicacy and tenderness; and even his conceits are imbued with human feeling and passion. He had an extreme and almost exclusive partiality for our earlier prose writers, particularly for Fuller, Browne, and Burton, as well as for the dramatists of Shakespeare’s time ; and the care with which he studied them is apparent in all he ever wrote. It shines out conspicuously in his style, which has an antique air, and is redolent of the peculiarities of the 17th century. Its quaintness has subjected the author to the charge of affectation, but there is nothing really affected in his writings. His style is not so much an imitation as a reflexion of the older writers; for in spirit he made himself their contemporary. A confirmed habit of studying them in preference to modern literature had made something of their style natural to him; and long experience had rendered it not only easy and familiar but habitual. It was not a masquerade dress he wore, but the costume which showed the man to most advantage. With thought and meaning, often profound, though clothed in simple language, every sentence of his essays is pregnant, and in this respect he bears a strong resemblance to the writers already named. If he had their manner, he possessed their spirit likewise. To some of his essays and specimens we are considerably indebted for the revival of the dramatic writers of the Shakespearian age; for he preceded Gifford and others in wiping the dust of ages from the works of these authors. In his brief comments on each specimen he displays exquisite powers of discrimination ; his discernment of the true meaning of his author is almost infallible. As a poet Lamb is not entitled to so high a place as that which can be claimed for the essayist and critic. His dependence on Elizabethan models is here also manifest, but in such a way as to bring into all the greater prominence his native deficiency in â€Å"the accomplishment of verse.† Yet it is impossible, once having read, ever to forget the tenderness and grace of such verses as those to Hester Savory and on â€Å"The Old Familiar Faces,† or the quaint humour of â€Å"A Farewell to Tobacco.† As a letter writer also Lamb is entitled to rank very high. The Letters of Charles Lamb, with a sketch of his life by one of his executors, Sir Thomas Noon Talfourd, appeared in 2 vols, in 1837, and Final Memorials of Charles Lamb, by the same hand, were published in 1848. Supplementary to these is the Memoir by another personal friend B. W. Procter (Barry Cornwall) published in 1866. See also Fitzgerald’s Charles Lamb, his Friends, his Barents, and his Books, 1866; Cradock’s Charles Lamb, 1867 ; and Carew Hazlitt’s Mary and Charles Lamb : Poems, Letters, and Remains, 1874. There have been several complete editions of the Works of Lamb; of these the fullest as well as most recent is that of Fitzgerald, Life, Letters, and Writings of Charles Lamb, 6 vols., 1870-76).