LPN to RN transition Essay Example | Topics and Well Written Essays - 1250 words

LPN to RN transition - Essay Example LPNs perform the role of providing the basic nursing care to their patients. This mainly involves monitoring of patient’s health, providing basic care like inserting catheters or changing bandages etc., and discussing and reporting patients’ health concerns to RNs or doctors. RNs on the other hand perform enhanced functions like recording patients’ symptoms and medical histories, setting up care plans for patients, assistance in performing diagnostic tests and administering medications and educating patients and their families. Additionally, they have the responsibility to arrange consultations with doctors and also with professionals of other disciplines in a given health care setup. The transition from the role of LPN to RN demands that a better understanding of the ‘family as unit’ is developed. With the improvement in health care delivery services, the role of family in the overall process of care continues to play a critical role (Duncan & DePew, 2011). A registered nurse is therefore expected to take into account the function of the family to get an insight into the health status of her patient. Since the focus of job shifts from mere reporting to analysis of clinical situations, the professional role of RN is attributed to the development of more enhanced analytical skills. The habit of thinking critically, to derive useful results from clinical information is essential, if the role of a RN is to be performed effectively. It should be understood that transition is divided into three distinct phases: endings, neutral zone and beginnings (Harrington & Terry, 2009). For a transition to begin, it is essential that the connection with a previously ongoing process be brought to an end; this may equate to separation from a previously established social condition, losing older identity, disenchantment and disorientation. This follows a condition when the person in transition is ‘in limbo’; this allows renewal and

Famine & Poverty and Famines Essay Example for Free

Famine Poverty and Famines Essay The phenomenon of famine has been widely described and analyzed in socio-political literature. The topic has been considered a controversial one in terms of its definition and its definitive features. In a recent revision of the concept of famine, â€Å"Poverty and Famines,† Amartya Sen retains part of classical vision on famine offered by Malthus, distinguishing â€Å"regular starvation,† which is a â€Å"normal feature in many parts of the world,† from â€Å"violent  outbursts of famine,† a â€Å"particularly virulent form of [starvation] causing widespread death† (Sen, 38-39). USAID defines famine as â€Å"a catastrophic food crisis that results in widespread acute malnutrition and mass mortality† (USAID, 2002).   Proper definition of famine matters not only in terms of labeling an event after the fact, but also in terms of how humanitarian organizations and governments respond to crises as they are happening. Maxwell points out that this is in large part because of the emotional weight the term â€Å"famine† has come to carry (Maxwell, 49). Humanitarian workers spent a considerable amount of time arguing about whether or not to call the 2002-2003 crisis in Ethiopia, ostensibly affecting over 13 million people, a famine. Calling it a famine would have stepped up the international response, but it might also be perceived as â€Å"crying wolf,† which would have a detrimental effect on organizations’ abilities to obtain resources for emergency responses in the long run. Aid agencies want to avoid using the term â€Å"famine† too often because they worry about â€Å"compassion fatigue† or â€Å"donor fatigue† – essentially that donors will be less likely to support emergency efforts if there are too many emergencies. There are also political implications for using the term â€Å"famine,† as can be seen in the case of the 2005 crisis in Niger, which President Mamadou Tandja insisted was a fabrication of relief agencies to obtain more funding (Sengupta, 2005). Aid agencies likewise were reluctant to apply the term famine, and referred instead to â€Å"pockets of severe malnutrition,† in part because they didn’t want to alienate Tandja (Sengupta, 2005). The general discussion in literature indicates that number of deaths, scale, intensity and time frame were main considerations for when to call something a famine. There also is a consensus that lack of access to food had to be the main problem, to distinguish a famine from other types of humanitarian crises. For instance, the 1984/85 famine in Ethiopia was unanimously considered a famine. Iraq in the 1990s was not, mainly because â€Å"the time-frame was too long for a famine and many deaths were the result of a health crisis, not calorie-related† (IDS, 3). Ethiopia in 1999/2000 was probably a famine, but Malawi in 2002 â€Å"represented a famine-threat, rather than a true famine† because â€Å"too few people died† (IDS, 3). In the latter case, the mortality was estimated between 500 and 3,000, and estimates were complicated by the prevalence of HIV/AIDS; thus, it was difficult to attribute deaths specifically to hunger and hunger-related diseases. WORKS CITED Institute of Development Studies. Report on Operational Definition of Famine Workshop. Sussex, UK: Institute of Development Studies, March 14, 2003 Maxwell, D.   Ã¢â‚¬Å"Why do famines persist? A brief review of Ethiopia 1999-2000.† IDS Bulletin, 33 (4), 48-54, 2002 Sen, A. Poverty and famines: An essay on entitlement and deprivation. Oxford: Clarendon Press, 1981 Sengupta, K. â€Å"President Tandja: ‘The people of Niger look well fed, as you can see.† The Independent, August 10, 2005 United States Agency for International Development. USAID background paper: Famine. Washington, DC: USAID, 2002. Retrieved July 8, 2009, from http://www.usaid.gov/press/releases/2002/02fs_famine.html

Autism: The Difficulties in Differential Diagnosis Essay -- Diseases D

Forward This essay discusses an important view concerning the differential diagnosis of infantile autism. As you will see, the symptomology common to autistic infants mimics that of severely retarded children in the early months of life. In addition, the identification of autism as a "disease" in infants is impeded by the lack of biological evidence to support such a diagnosis. Autism has, in multiple studies, been related to a multitude of organic dysfunction’s. These include everything from genetic markers to metabolic diseases. A few of these dysfunction’s, be they associated or causative, are discussed in this essay. At present, physicians can base their early diagnoses only on the emotional and physical symptoms present in nearly 82% of all autistic children. However, the term "autism" as a disease should not be used to describe one disorder characterized by a certain core deficit, but rather should be considered an umbrella term to be used to describe a variety of associated disorders. The early diagnosis of autistic disorders in infants is crucial for the success of treatment programs that have proven somewhat effective in recent years. There is no cure for autism, and no wonder drugs that are corrective of autistic behavior. Treatment therefore is directed on an emotional level which must begin in the early years of life to be successful. It has been shown that the period of psychological attachment plays a crucial role in predetermining autistic behavior. The Early Onset of Autism As previously discussed, the onset of infantile autism is characterized by a set of classic symptoms common to nearly all autistic children. Most often, it is not the physician who notices these symptoms, but rather the respo... ...ection has lead to autism. There is a substantial amount of evidence that also points to a genetic origin of autism. Studies with monozygotic twins suggest that autism, or at least an autistic-like disorder, is inherited. There is also strong evidence of the Fragile X Syndrome as being extremely associated with infantile autism. Also, a nearly four to one ratio of autistic boys to girls points to a sex-linked inheritance. It is the convention that genetic predisposition at least, is evident in many cases. Siblings are 50 to 100 times as likely to illustrate autistic symptoms than non-sibling relatives. The search for the genetic marker, or markers, as the case may be, is fast and furious at present. Many avenues are being pursued in many different directions. Perhaps history will repeat itself and someone will stumble across the answer to this puzzling disease. Autism: The Difficulties in Differential Diagnosis Essay -- Diseases D Forward This essay discusses an important view concerning the differential diagnosis of infantile autism. As you will see, the symptomology common to autistic infants mimics that of severely retarded children in the early months of life. In addition, the identification of autism as a "disease" in infants is impeded by the lack of biological evidence to support such a diagnosis. Autism has, in multiple studies, been related to a multitude of organic dysfunction’s. These include everything from genetic markers to metabolic diseases. A few of these dysfunction’s, be they associated or causative, are discussed in this essay. At present, physicians can base their early diagnoses only on the emotional and physical symptoms present in nearly 82% of all autistic children. However, the term "autism" as a disease should not be used to describe one disorder characterized by a certain core deficit, but rather should be considered an umbrella term to be used to describe a variety of associated disorders. The early diagnosis of autistic disorders in infants is crucial for the success of treatment programs that have proven somewhat effective in recent years. There is no cure for autism, and no wonder drugs that are corrective of autistic behavior. Treatment therefore is directed on an emotional level which must begin in the early years of life to be successful. It has been shown that the period of psychological attachment plays a crucial role in predetermining autistic behavior. The Early Onset of Autism As previously discussed, the onset of infantile autism is characterized by a set of classic symptoms common to nearly all autistic children. Most often, it is not the physician who notices these symptoms, but rather the respo... ...ection has lead to autism. There is a substantial amount of evidence that also points to a genetic origin of autism. Studies with monozygotic twins suggest that autism, or at least an autistic-like disorder, is inherited. There is also strong evidence of the Fragile X Syndrome as being extremely associated with infantile autism. Also, a nearly four to one ratio of autistic boys to girls points to a sex-linked inheritance. It is the convention that genetic predisposition at least, is evident in many cases. Siblings are 50 to 100 times as likely to illustrate autistic symptoms than non-sibling relatives. The search for the genetic marker, or markers, as the case may be, is fast and furious at present. Many avenues are being pursued in many different directions. Perhaps history will repeat itself and someone will stumble across the answer to this puzzling disease.

Our Responsibility in Our Life Essay

Since childhood, we have been taught about responsibility. Until there comes a time that we all have responsibilities that we must own up to. But, what we already have a sense of responsibility for all the things we have done? The answer is may be yes or may be no. So, what is the meaning of responsibility? Responsibility is the obligation/consequence to bear and do something that is given/assigned to everyone with awareness from ourselves. As a student, in order to reach my life success I must obtain certain type of responsibilities. These responsibilities consists of responsibility as a servant of God, as a student (ourself), as a child, and as a citizen. The first is responsibility as a servant of God. Have we run our duty as religious people? Many of us who are academically capable, fulfilled in terms of material but our soul is empty because it is not touched by religious values. For you, students, perform the obligation as a people, not to ask or complain but do your duty as a servant. Don’t just closer to Him when we were in pinched life conditions. Do your responsibility such as do His command and leave His prohibiton, praying, and trust Him and keep faith. The second is responsibility as a child. Many students are unaware or aware but do not want to do self-realization that their parents do not want a lot of things on them. Only one desired by parents that their child could go to school, learn well and later graduated have a better life than their parents. Did not we ever imagined, how the our parents work hard, earn much money to pay us in school. Never occurred in our minds in order to replace what they have given. Therefore, do your responsibility such as obey what they ask, care to them, and giving them your achievement. The third is responsibility as a student. Each student must plant a sense of responsibility on theirselves. Responsibility of the student as a learner is learning well, do home work that has been given to them, discipline in running the school rules. This means that each student is required to carried out absolutely the responsibilities without exception. But, the fact many students who feel overwhelmed by their obligations as students. Students go to school not for learning purposes, but used as a venue for meeting, gathering with friends, chat and etc. While the true task to learn and gain knowledge. Although this is a reality, we must prevent, change our mindset, and we must be aware that we are a student. The fourth is responsibility as a citizen. We live in the middle of society.

Plato and Socrates Paper

Writing Assignment #1 Philosophy consists of an intellectual battle of differing opinions between the ideal reality and factual thinking. Our own opinions are a way in which were explaining physical or fantastical terms. This intellectual battle rivals between Plato’s philosophy, which consists of a more abstract thinking process versus more scientific philosophers as Thales, who was a more practical thinker attempting to disentangle science and magic, and dared to think about the world without first thinking of God. Osborne, p 5) If you look deeper into this battle you see how it deals with the function of human beings. Plato and Socrates saw many of these scientific thinkers and Sophists as being scatter-brained because of their lack of aesthetic order. The Sophists were more interested in man himself and how he behaved. In this case the basic mechanics in man doing things for himself. While Socrates was left as the opponent to this Sophist way of thinking, he was more conce rned with morality, discovering the just, true, and good.Philosophy to Socrates was more then just a profession of what man can do, rather a way of life in examining ones self. By even using his method of dialect and use of irony Socrates would expose false claims of wisdom to move towards knowledge of man’s own nature, only convinced that it could be achieved through hard work. Like Socrates, Plato’s philosophy had the same intake that man had more to think about then just himself, rather the aim to use reasoning in thinking for themselves. Plato discusses how ideas are real, and the particular is only apparent through his idea about the word ‘horse’.Plato is referring to when said something, as he said a horse, does not necessarily mean the physical animal of a horse, but more then that, more or less the idea of a horse through space and time. This theory of ideas of Plato apparently caused many philosophers to be come scatter-brained, in the sense that at that time many people could not look beyond the physical idea or reality of something or someone. Now though, philosophers like Plato or Socrates for instance, are looking beyond the physical reality and opening the doors to looking at a deeper meaning of life and man himself.We are starting to look at patterns of thought even beyond the physical studies, a frustration with our minds, because we are so dependent on physical studies in the physical world. Everything changes in time and the physical does not allow us to have a universal, or consistency, even with the way we recollect experiences. Knowledge is remembering or anamnesis, the soul or mind has passed through a series of embodied and disembodied states, and the knowledge from these previous cycles needs merely to be awakened. Osborne, p 14) Plato insists that perception and experiences retain a realm of their own. Meaning, if you have an experience in the ideal world then you bring that experience back into the physical real world of objects, and that physical world of objects changes over time. Plato distinguished the difference between appearance and reality in his famous simile of the cave; where a man was prisoner in a cave and saw reality as what he saw in the cave, the furthest being the shadows on the walls.Once he escapes though, he sees the real world beyond the world he saw within the shadows of the caves. Although after returning back to the cave, he sees that he is more stupid then before. That man after being exposed to the real world, beyond what he knew around him, was then overwhelmed by his surroundings, then knowing he had to revert back to his simple reality world of the cave. In order to fully understand knowledge and appearances, Plato improved the theory of hypothesis, showing that if a fact didn’t square with a hypothesis then a new hypothesis was needed. Osborne, p 15) There was always that constant search for a more general hypothesis, ultimately striving for univers al truth, which explains the good. In the Republic, Plato outlines what he believes as his ideal city-state; taking three classes: the elite guardians, the soldiers, and the masses, and three structures: monarchy, oligarchy, and democracy, and puts an emphasis on social mobility amongst these groups. The individual soul is divided into three, which this structure repeats itself in the state. Osborne, p 15) Plato takes his knowledge of the structure and classes within society and applies it to the individual. In order to show where in his mind people stood based on their standing in society, regarding reason, courage, and appetites. Through Plato’s philosophy of moving towards the abstract ideal world of thought, he attempted to solve the issue of being scatter-brained, or lack of aesthetic order. By opening up the door to looking deeper amongst the physical reality of what we know to be and into a whole new dimension into an ideal world utside of space and time, Plato gives u s the ability to enable ourselves to think in the light of reason. Solving the scatter-brained lack of aesthetic order, bringing each one of us to harmony. Bibliography – Osborne, Richard, and Ralph Edney. Philosophy for Beginners. New York: Writers and Readers Pub. , 1992. Print. ——————————————– [ 1 ]. Osborne, Richard, Philosophy for Beginners, page 5. [ 2 ]. Osborne, Richard, Philosophy for Beginners, page 14. [ 3 ]. Osborne, Richard, Philosophy for Beginners, page 15. [ 4 ]. Osborne, Richard, Philosophy for Beginners, page 15.

Take A Stand essays

Take A Stand essays Turtles are one of the earths most important species. Not only are they interesting creatures to observe but they act as a barometer or signal letting us know that the disappearance of turtles and small amphibians is a possible early sign of the trouble in our ecosystem. More and more species of turtles and other amphibians such as frogs are becoming extinct, while no one knows why. The Eastern Spiny Soft Shell turtle has a flat, almost circular upper shell that resembles a pancake and is often covered with leathery skin. Females have a green/tan camouflage pattern while males have dark spots. The bottom shell is pliable and small with usually a yellowish-cream colour. They have large webbed feet, a long neck, distinctive snorkel like snout and their smooth green skin is covered with yellow and black dots, lines and flecks. Soft Shell turtles are found in Southern Ontario and in South Western Quebec, in Lake Erie, and in the Ottawa, St. Lawrence, and Richelieu Rivers. They live in areas of sand and mud and in our area are most commonly found along the Thames River. The Eastern Spiny Soft shell turtle is at risk mostly because of the soft shell it has which makes it vulnerable to birds and small mammals that prey upon it. Upper Thames River Conservation Authority (UTRCA) representatives report that skunks have been known to drag turtles out of their hiding spots or homes by the tail and eat them. They are also marketed for human consumption in vast numbers because it is thought by many people that these turtles are a threat to game species of fish, even though this is not true. Because of the turtles pharangeal gill slits and cloaca, a chemical used to survey and kill unwanted fish called Rotenone is easily absorbed into their bodies. To help the Soft Shell turtle, some places have made laws that limit catching and catch seasons as well as size limitations. Although the Spi ...

The eNotes Blog Ace Your Midterms with These StudyTricks

Ace Your Midterms with These StudyTricks We’re all familiar with late-night cram sessions and all-nighters during the week of midterms. Exams and tests come one after the other, it seems, and not too long after the school year starts! Studying doesn’t have to be that stressful, though. Here are handy tricks to help you ace your midterms: Rewrite your old notes Copying your notes over again is a great way to cement information into your memory. The act of writing them out slows you down, requiring you to engage with the material in a deeper way. This works better by hand than on the computer, so keep pen and paper nearby. You could try color coding your notes as well - either the first time around or while recopying. This allows you  to work with the material visually, and it can be more fun! Draw a map or diagram Try drawing a map or diagram from your notes or from the textbook. This can help whether you consider yourself a visual learner or not, especially because it allows you to comprehend information and concepts that could be hard to describe verbally. This strategy also helps create a visual memory that you can refer back to while taking the test. Read aloud If you’re not in too quiet of a location while studying, consider reading material aloud. Similar to rewriting notes, this method has you sit with the material in a different way and strengthens connections in your brain. For a twist on this strategy, find a study buddy to explain or â€Å"teach† information to, and have them do the same for you. Use mnemonic devices Using a mnemonic device is an excellent way to secure information. Some common examples are PEMDAS for the order of math operations, or â€Å"i before e, except after c.† You can likely find already created mnemonics online that you can use, or try coming up with your own mnemonic by telling a crazy story with required information or setting concepts to a song. Take practice tests Quizzing yourself is one of the best ways to mimic a test environment. Ask your teacher what the format of the test will be, and quiz yourself using similarly formatted questions. You can often search for practice tests online or your teacher may have extra resources. If the test is timed simulate a practice test at home with time restrictions so you know what to expect the  day of the test. Move around If you’re a kinesthetic learner, try moving around while you study. Taking a walk, or even quizzing yourself while hopping on the treadmill or taking a light jog, can provide new ways to access information on the test day. For example, you can recall â€Å"the topic I studied while exercising.† Similarly, consider studying in different environments to strengthen associations your brain makes with the material. Take breaks Not surprisingly, our brains work well when they have had time to rest. Schedule regular breaks for yourself during study sessions. A walk, snack, time to stretch, and so on, are all great ways to give your mind a rest. Start studying several days ahead of time so you can take breaks without feeling like you’re wasting time! Take advantage of downtime We all have random in-between times that often aren’t good for starting a completely new activity: 5 or 10 minutes here or there waiting for the bus, sitting in a waiting room, or waiting for your take-out to arrive. Maximize your downtime by keeping flashcards on hand and flipping through them whenever you have a spare moment. There are even free apps you can download to  create your own digital flashcards and be quizzed on certain topics. Whichever method you try, keep in mind your daily habits and best times of day. Whether you’re more of a morning or night person, schedule your study sessions accordingly, with the most important subjects at your most energetic hour. To change it up, try studying with a friend or finding a study group to join as well. Good luck this midterm season! This is a guest post by guest  writer Lisa Low. Lisa is a contributing writer for Varsity Tutors, a live learning platform that connects students with personalized instruction to accelerate academic achievement.

The 9 Most Common Shapes and How to Identify Them

The 9 Most Common Shapes and How to Identify Them SAT / ACT Prep Online Guides and Tips You’ve probably learned a lot about shapes without ever really thinking about what they are. But understanding what a shape is is incredibly handy when comparing it to other geometric figures, such as planes, points, and lines. In this article, we’ll cover what exactly a shape is, as well as a bunch of common shapes, what they look like, and the major formulas associated with them. What Is a Shape? If someone asks you what a shape is, you’ll likely be able to name quite a few of them. But â€Å"shape† has a specific meaning, too- it’s not just a name for circles, squares, and triangles. A shape is the form of an object- not how much room it takes up or where it is physically, but the actual form it takes. A circle isn’t defined by how much room it takes up or where you see it, but rather the actual round form that it takes. A shape can be any size and appear anywhere; they’re not constrained by anything because they don’t actually take up any room. It’s kind of hard to wrap your mind around, but don’t think of them as being physical objects- a shape can be three-dimensional and take up physical room, such as a pyramid-shaped bookend or a cylinder can of oatmeal, or it can be two-dimensional and take up no physical room, such as a triangle drawn on a piece of paper. The fact that it has a form is what differentiates a shape from a point or a line. A point is just a position; it has no size, no width, no length, no dimension whatsoever. A line, on the other hand, is one-dimensional. It extends infinitely in either direction and has no thickness. It’s not a shape because it has no form. Though we may represent points or lines as shapes because we need to actually see them, they don’t actually have any form. That’s what differentiates a shape from the other geometric figures- it’s two- or three-dimensional, because it has a form. Cubes, like those seen here, are three-dimensional forms of squares- both are shapes! The 6 Main Types of Two-Dimensional Geometric Shapes Picturing a shape just based on definition is difficult- what does it mean to have form but not take up space? Let’s take a look at some different shapes to better understand what exactly it means to be a shape! We often classify shapes by how many sides they have. A â€Å"side† is a line segment (part of a line) that makes up part of a shape. But a shape can have an ambiguous number of sides, too. Type 1: Ellipses Ellipses are round, oval shapes in which a given point (p) has the same sum of distance from two different foci. Oval An oval looks a bit like a smooshed circle- rather than being perfectly round, it’s elongated in some way. However, the classification is imprecise. There are many, many kinds of ovals, but the general meaning is that they are a round shape that is elongated rather than perfectly round, as a circle is.An oval is any ellipses where the the foci are in two different positions. Because an oval is not perfectly round, the formulas we use to understand them have to be adjusted. It’s also important to note that calculating the circumference of an oval is quite difficult, so there’s no circumference equation below. Instead, use an online calculator or a calculator with a built-in circumference function, because even the best circumference equations you can do by hand are approximations. Definitions Major Radius: the distance from the oval’s origin to the furthest edge Minor Radius: the distance from the oval’s origin to the nearest edge Formulas Area = $\Major \Radius*\Minor \Radius*Ï€$ Circle How many sides does a circle have? Good question! There’s no good answer, unfortunately, because â€Å"sides† have more to do with polygons- a two-dimensional shape with at least three straight sides and typically at least five angles. Most familiar shapes are polygons, but circles have no straight sides and definitely lack five angles, so they are not polygons. So how many sides does a circle have? Zero? One? It’s irrelevant, actually- the question simply doesn’t apply to circles. A circle isn’t a polygon, but what is it? A circle is a two-dimensional shape (it has no thickness and no depth) made up of a curve that is always the same distance from a point in the center.An oval has two foci at different positions, whereas a circle's foci are always in the same position. Definitions Origin: the center point of the circle Radius: the distance from the origin to any point on the circle Circumference: the distance around the circle Diameter: the length from one edge of the circle to the other $\bo{Ï€}$: (pronounced like pie) 3.141592†¦; ${\the \circumference \of \a \circle}/{\the \radius \of \a \circle}$; used to calculate all kinds of things related to circles Formulas Circumference = $Ï€*\radius$ Area = $Ï€*\radius^2$ Type 2: Triangles Triangles are the simplest polygons. They have three sides and three angles, but they can look different from one another. You might have heard of right triangles or isosceles triangles- those are different types of triangles, but all will have three sides and three angles. Because there are many kinds of triangles, there are lots of important triangle formulas, many of them more complex than others. The basics are included below, but even the basics rely on knowing the length of the triangle’s sides. If you don’t know the triangle’s sides, you can still calculate different aspects of it using angles or only some of the sides. Definitions Vertex: the point where two sides of a triangle meet Base: any of the triangle’s sides, typically the one drawn at the bottom Height: the vertical distance froma base to a vertex it is not connected to Formulas Area = ${\base*\height}/2$ Perimeter = $\side a + \side b + \side c$ Type 3: Parallelograms A parallelogram is a shape with equal opposite angles, parallel opposite sides, and parallel sides of equal length. You might notice that this definition applies to squares and rectangles- that’s because squares and rectangles are also parallelograms! If you can calculate the area of a square, you can do it with any parallelogram. Definitions Length: the measure of the bottom or top side of a parallelogram Width: the measure of the left or right side of a parallelogram Formulas Area: $\length*\height$ Perimeter: $\Side 1 + \Side 2 + \Side 3 + \Side 4$ Alternatively, Perimeter: $\Side*4$ Rectangle A rectangle is a shape with parallel opposite sides, combined with all 90 degree angles. As a type of parallelogram, it has opposite parallel sides. In a rectangle, one set of parallel sides is longer than the other, making it look like an elongated square. Because a rectangle is a parallelogram, you can use the exact same formulas to calculate their area and perimeters. Square A square is a lot like a rectangle, with one notable exception: all its sides are equal length. Like rectangles, squares have all 90 degree angles and parallel opposite sides. That’s because a square is actually a type of rectangle, which is a type of parallelogram! For that reason, you can use the same formulas to calculate the area or perimeter of a square as you would for any other parallelogram. Rhombus A rhombus is- you guessed it- a type of parallelogram. The difference between a rhombus and a rectangle or square is that its interior angles are only the same as their diagonal opposites. Because of this, a rhombus looks a bit like a square or rectangle skewed a bit to the side. Though perimeter is calculated the same way, this affects the way that you calculate the area, because the height is no longer the same as it would be in a square or rectangle. Definition Diagonal: the length between two opposite vertices Formulas Area = ${\Diagonal 1*\Diagonal 2}/2$ Type 4: Trapezoids Trapezoids are four-sided figures with two opposite parallel sides. Unlike a parallelogram, a trapezoid has just two opposite parallel sides rather than four, which impacts the way you calculate the area and perimeter. Definitions Base: either of a trapezoid’s parallel sides Legs: either of the trapezoids non-parallel sides Altitude: the distance from one base to the other Formulas Area: $({\Base_1\length + \Base_2\length}/2)\altitude$ Perimeter: $\Base + \Base + \Leg + \Leg$ Type 5: Pentagons A pentagon is a five-sided shape. We typically see regular pentagons, where all sides and angles are equal, but irregular pentagons also exist. An irregular pentagon has unequal side and unequal angles, and can be convex- with no angles pointing inward- or concave- with an internal angle greater than 180 degrees. Because the shape is more complex, it needs to be divided into smaller shapes to calculate its area. Definitions Apothem: a line drawn from the pentagon’s center to one of the sides, hitting the side at a right angle. Formulas Perimeter: $\Side 1 + \Side 2 + \Side 3 + \Side 4 + \Side 5$ Area: ${\Perimeter*\Apothem}/2$ Type 6: Hexagons A hexagon is a six-sided shape that is very similar to pentagon. We most often see regular hexagons, but they, like pentagons, can also be irregular and convex or concave. Also like pentagons, a hexagon’s area formula is significantly more complex than that of a parallelogram. Formulas Perimeter: $\Side 1 + \Side 2 + \Side 3 + \Side 4 + \Side 5 + \Side 6$ Area: ${3√3*\Side*2}/2$ Alternatively, Area: ${\Perimeter*\Apothem}/2$ What AboutThree-Dimensional Geometric Shapes? There are also three-dimensional shapes, which don’t just have a length and a width, but also depth or volume. These are shapes you see in the real world, like a spherical basketball, a cylindrical container of oatmeal, or a rectangular book. Three-dimensional shapes are naturally more complex than two-dimensional shapes, with an additional dimension- the amount of space they take up, not just the form- to include when calculating area and perimeter. Math involving 2D shapes, such as those above, is called plane geometry because it deals specifically with planes, or flat shapes. Math involving 3D shapes like spheres and cubes is called solid geometry, because it deals with solids, another word for 3D shapes. Because solids are even more complex than the 2D shapes discussed above, they’re worthy of their own discussion in a separate blog post coming soon! 2D shapes make up the 3D shapes we see every day! 3 Key Tips for Working With Shapes There are so many types of shapes that it can be tricky to remember which is which and how to calculate their areas and perimeters. Here’s a few tips and tricks to help you remember them! #1: Identify Polygons Some shapes are polygons and some are not. One of the easiest ways to narrow down what type of shape something is is figuring outif it's a polygon. A polygon is comprised of straight lines that do not cross. Which of the shapes below are polygons and which are not? The circle and oval are not polygons, which means their area and perimeter are calculated differently. Learn more about how to calculate them using $Ï€$ above! #2: Check for Parallel Sides If the shape you’re looking at is a parallelogram, it’s generally easier to calculate its area and perimeter than if it isn’t a parallelogram. But how do you identify a parallelogram? It’s right there in the name- parallel. A parallelogram is a four-sided polygon with two sets of parallel sides. Squares, rectangles, and rhombuses are all parallelograms. Squares and rectangles use the same basic formulas for area- length times height. They’re also very easy to find perimeter for, as you just add all the sides together. Rhombuses are where things get tricky, because you multiply the diagonals together and divide by two. To determine what kind of parallelogram you’re looking at, ask yourself if it has all 90-degree angles. If yes, it’s either a square or a rectangle. A rectangle has two sides that are slightly longer than the others, whereas a square has sides of all equal length. Either way, you calculate the area by multiplying the length times the height and perimeter by adding all four sides together. If no, it’s probably a rhombus, which looks like if you took a square or rectangle and skewed it in either direction. In this case, you’ll find the area by multiplying the two diagonals together and dividing by two. Perimeter is found the same way that you would find the perimeter of a square or rectangle. #3: Count the Number of Sides Formulas for shapes that don’t have four sides can get quite tricky, so your best bet is to memorize them. If you have trouble keeping them straight, try memorizing the Greek words for numbers, such as: Tri: three, as in triple, meaning three of something Tetra: four, as in the number of squares in a Tetris block Penta: five, as in the Pentagon in Washington D.C., which is a large building in the shape of a Pentagon Hexa: six, as in hexadecimal, the six-digit codes often used for color in web and graphic design Septa: seven, as in Septa, the female clergy of Game of Thrones’ religion, which has seven gods Octo: eight, as in the eight legs of an octopus Ennea: nine, as in an enneagram, a common model for human personalities Deca: ten, as in a decathlon, in which athletes complete ten events What’s Next? If you're prepping for the ACT and want a little additional help on your geometry, check out this guide to coordinate geometry! If you're more the SAT type, this guide to triangles on the SAT geometry section will help you prepare for the test! Can't get enough of ACT math? This guide to polygons on the ACT will help you prepare with useful strategies and practice problems!

Dicussion 6 Article Example | Topics and Well Written Essays - 250 words

Dicussion 6 - Article Example Another good tactic is to use strong words. Lucrative is a strong word. These words help the speaker to deliver a powerful speech. All of these things help a speaker give a good introduction. The speech chosen is Lyndon B. Johnson’s speech on March 26, 1965. This speech was chosen due to the impression left by Johnson during the speech. Johnson’s speeches were normally delivered in a monotone of seriousness. He would look at the camera directly, only glancing down occasionally at the paper before him. The speech on March 26, 1965 made an impression due to the emotion put into the speech. The video of this speech has been shown on the history channel, but after researching the Internet only an audio of the speech can be found. The link to the audio speech is http://millercenter.org/president/speeches/detail/5932. The speech was given due to the death of Viola Liuzzo’s murder by the KKK. Johnson gave a strong introduction. He used strong words like ‘historic’, ‘brave’, ‘achievements’, ‘tragedy’, and ‘stain’. Johnson grabbed the nation’s attention by stating his intention to talk about a ‘tragedy and a stain’. This makes the audience want to continue listening to find out what tragedy that Johnson referred to. This speech grabs the nation’s attention with a mystery that would be revealed in the speech. This is a great speech due to subject matter, introduction, and expressive

Habitat Loss- Wildlife Spieces Birds Essay Example | Topics and Well Written Essays - 1250 words

Habitat Loss- Wildlife Spieces Birds - Essay Example An International Union for Conservation of Nature and Natural Resources report states that â€Å"the state of the world threatened bird species is worse than ever as since 1994 the number of bird species facing extinction has risen to 12% and 99% of these species is due to human activities†. Today there is an estimation of over 800 bird species under threat due to habitat loss. The National Audubon society reports Hawaii as the state with the largest number of endangered species over 70 Hawaiian species have gone extinct and 10 others have not been seen in years. Since the time of European settlements more than 50% of wetlands in the US and Canada have been drained or filled to lend way for development. Expansion of agriculture has also caused deforestation and conversion of grasslands and drainage of wetlands in south and North America. Human caused pollution mostly due to terrestrial runoff e.g. the Gulf of Mexico contains over 4,144 km2 dead zone with little or no oxygen, c aused due to excess fertilizers and other pollutants. The government laws and policies passed are also contributing to the problem. In September 2005, the house passed HR3824, sponsored by Congressman Pombo. The bill called â€Å"threatened and endangered species recovery act,† eliminates protection for critical habitat. ... It tops the list in America’s most endangered birds by the Audubon Society .The American birding society lists it in the class 6 species i.e. â€Å"definitely or probably extinct†. In fact it was considered extinct until one was sighted in Arkansas wildlife in 2004. It is the largest woodpecker species in the United States, the species ranged from Texas to North Carolina and southern Illinois to Cuba. Its main habitats are mature old forest, cypress swamps and mature pine forests. Ivory billed wood peckers mate for life. One pair needs at least five to six square miles of open forest to mate mostly between January and may every year and they lay between two to five eggs. Due to heavy logging causing deforestation and drainage of cypress swamps, mating became rare and rare as the birds didn’t have the right atmosphere for mating. Efforts for its protection are vigorously being pursued like; investors investing and adopting potential breeding areas which are being properly maintained. CARLIFORNIA CONDOR It is the largest northern American land bird; with the largest wingspan and the heaviest in weight. It is one of the world’s longest living birds with a lifespan of around 50 years. Its main habitats are rocky scrubland, coniferous forests and oak savannas. Their nesting sites are cliffs and large trees. Earlier they lived on mega fauna carcasses which unfortunately are now extinct in North America. They resulted to eating farm animals though none has ever been sited killing them, the farmers often hunted them down. One of the major reasons that have led to the reduction of this bird population are: they have exacting mating habits, their sexually

Discussion12 Assignment Example | Topics and Well Written Essays - 750 words

Discussion12 - Assignment Example embassies as well as the 9/11 attacks in the U.S. soil. U.S. counterterrorism efforts have led to $1 trillion being spent in unending wars. Also, overreliance on oil has led to global warming as a result of emission of green house gases from the burning of gasoline. 2. The idea of America keeping up with the war against communism cannot be ruled out in totality. Instead, I hold the opinion that America should oppose communist’s regimes that deny citizens their basic rights. It is evident that Democracy stands out as the best system of governance as it takes a way power from few individuals and gives it to the people. It is very dangerous to entrust power to just few persons as their selfish interests can drive them into risking the lives of an entire nation. For example, North Korea is a communist state whose leader, Kim Jong-un, is putting the lives of the nation at risk by manufacturing nuclear weapons. Similarly, Hong Kong has recently been protesting against poor leadership in Beijing. Unfortunately, the citizens are denied the power to choose their preferred leader as communist regimes do not provide for that. Therefore, I think United States should continue promoting democracy across the world by setting a good example of how democ racy gives the citizens power. In situations where there is extreme violations of human rights in communist state, America as the leader of the world should intervene by setting up with the right systems of government that can protect the citizens. 3. The idea of immigration into the U.S. is common because of the many opportunities that the country offers. In fact, before I came to America I always had that it is a country of great opportunities. I have come to realize that many people migrate into the U.S. year in search of better jobs, better education, and better life. However, life as an illegal immigrant is not easy as every day you are under constant watch of security officers.

Personal Science Overview Essay Example | Topics and Well Written Essays - 750 words

Personal Science Overview - Essay Example Science has different meanings to it and is vast. Keeping it general and not making it very complex, the things we observe with our ears relates to science; science describes how sound waves strike your eardrum and then the process gets complex. Science describes it all, and if there are answers to our everyday questions, science stands the only capable subject to fulfill the blank answer spaces. A conceptual subject always helps on attaining success and going high as compared to other relatively easier subjects that seem to be nice for the short span of time but have limited advantages in the future compared to the vast advantages of conceptual subjects like Science. When we talk about studying this subject, it opens a wide horizon for various different aspects and opportunities that we can avail due to the knowledge gifted to us as a result of this subject. Such an important subject obviously needs to be given greater importance and hence making that possible would require one to s pare more, even extra if needed, time in order to attain success in life. For a student with the inclination of opting for this essential subject, he/she should spare extra time working for it. At an initial level, the presence of ATLEAST two classes a day related to science would be essential for the student to develop the basic ideas and concept for his/her future to follow. One learns with experience. Teaching is an experience that grows with practice and a teacher always grasps the maximum knowledge only with due course of time, as then the teacher can come up with new ideas and extra knowledge for him/her to pass on to the young generation. Science is a subject that's related to our everyday life, and a master in this subject is given a high moral and ethical regard in the society. A person teaching science would consider himself/herself lucky to have been given this privilege or opportunity to learn more about the subject and not only be selfish enough to keep the knowledge just within himself/herself. Similarly like everyone else, same would be the case with me; I would feel privileged and take the opportunity to gain more knowledge about this amazing factual subject and to pass it on to my fellow beings. Pre-service courses are designed to provide initial teacher education to school leavers and others without tertiary qualifications in education who wish to qualify for appointment to the teaching service. These courses were certainly of great help to me to teach science, because of these courses my analytical mind became stronger and it became easier for me to understand the concepts of science myself and then to explain it to my fellow beings. These courses gave me an initial start to my teaching career in science. In today's modern world, as the use of science and technology is increasing at a massive rate it becomes more essential to include science in our everyday life more than mathematics reading or writing. The simplest of the tasks performed by us rely on the efficiency of science. Getting into too much detail would make the subject complex and difficult for a normal being to understand, but keeping it general the answer is transparent, science stands the subject capable of handling and answering more questions of everyday life than compared to mathematics readi

Human service paper Essay Example | Topics and Well Written Essays - 1250 words

Human service paper - Essay Example The professionals further require understanding the individual’s knowledge, the society and relationship to family and culture of the client (p.13). In human services, the client and the helper establish a relationship that enables the client to focus on the problems early in the helping process. Abraham Maslow in the hierarchy of needs emphasized that in order for an individual to rise to the higher levels the lower level needs must be met. Most of the clients are usually overwhelmed by their problems such that they are clueless on where and how to start. Usually it is best to commence from the most basic needs (p. 17). These factors are just, but a few to be considered when dealing with human services and should be highly valued by all stakeholders of the human service to achieve results. In the 1500s, the Catholic Church was tasked with the responsibility of offering human services to individuals. Under the church’s guidance, institutions were founded to meet the needs of the poor, orphans, the elderly and the sick (p.31). The hospital also served as a pivotal point where people not only accessed medical facilities but also were fed, housed and rested. For instance, England under the Crown’s rights held that it was the responsibility of the king to protect people with needs, especially the mentally challenged and provide them with necessities of life. Feudal lords also assumed responsibility of people living with disabilities in their land. With the onset of the industrial revolution, the poor put a strain on the government in England. This prompted a policy that was meant to tackle poverty in large scale. The Elizabethan poor law of 1601 was passed (Woodside & McClam, 2011). This law offered a guideline to England and the United States on specifications on who could provide human services to the poor for the next 350 years. This law is part of the processes that recognized trends of poverty and a dire need for human

Guidelines for device based therapy of cardiac rhythm abnormalities Research Paper

Guidelines for device based therapy of cardiac rhythm abnormalities - Research Paper Example Recommendations in guideline for the device based therapy of cardiac rhythm abnormality has proved to be beneficial for reducing the risk of sudden cardiac death and has improved quality of life. However, multi-centric clinical trials are needed to find an optimal timing for the implant for an indication. Guidelines for device based therapy of cardiac rhythm abnormalities. Cardiac arrhythmias are still a major threat to human health and are so deadly that they are responsible for 50% of all the cardiovascular deaths related to the cardiovascular system (Piccini, Al-Khatib, Myers, Anstrom, Buxton, Peterson, & Sanders, 2010). Arrhythmias are not always pathological; they can be physiological like bradycardia in athletes and tachycardia during anxiety. Physiological cardiac arrhythmias usually do not need any treatment, they are recovered spontaneously but, pathological arrhythmias require heroic management. Anti- arrhythmic drugs and anti-arrhythmic devices are employed as a treatment strategy for arrhythmias. Implantable cardioverter-defibrillator, pacemakers and cardiac resynchronization therapy are the devices used to prevent death from arrhythmia; use of anti-arrhythmic devices are significantly associated to reduce mortality associated with arrhythmia (Piccini et al., 2010). Devices are used to prevent arrhythmia according to the guidelines of the American Heart Association, published in 2008. Guidelines for device based therapy of cardiac rhythm abnormalities were designed by experts from the American College of Cardiology in collaboration with the American Association of Thoracic Surgery and Society of Thoracic Surgeons. The Recommendations were made after a thorough literature search so that treatment strategy can be standardized and clinical evaluation of patients can be made easy. The Guidelines aim to reduce inappropriate decisions for implantation of cardiac devices, provide confidence to cardiac consultants.When related to devices, guidelines are mea nt for promotion of their appropriate use and to abandon it’s under and over use (Epstein et al., 2008). Critical evaluation of all diagnostic procedures, diagnostic scales, and guidelines is necessary because it is directly related to appropriate health care delivery ( Epstein et al., 2008). Evidence based critical evaluation of guidelines is a scientific means to judge effectiveness of the guideline in promoting good patient care. Critical evaluation of the guidelines for device based therapy is inevitable to judge the pros and cons of the guideline; it also helps to find any danger, if associated with the recommendations. Scientific critics of the guideline are important means to generate new recommendations in order to make the guideline more favorable. Since it is related to the cardiology, critical evaluation of the guidelines for the implanted anti-arrhythmic devices are more demanding because negligence may take a patient's life in a few minutes. The nursing staff is usually the first hand care providers in hospital settings. Being medical professionals, it is inevitable for them to understand the importance of guidelines; they should know the recommended guidelines of device based management of cardiac arrhythmias because after treatment, patient’

Human service paper Essay Example | Topics and Well Written Essays - 1250 words

Human service paper - Essay Example The professionals further require understanding the individual’s knowledge, the society and relationship to family and culture of the client (p.13). In human services, the client and the helper establish a relationship that enables the client to focus on the problems early in the helping process. Abraham Maslow in the hierarchy of needs emphasized that in order for an individual to rise to the higher levels the lower level needs must be met. Most of the clients are usually overwhelmed by their problems such that they are clueless on where and how to start. Usually it is best to commence from the most basic needs (p. 17). These factors are just, but a few to be considered when dealing with human services and should be highly valued by all stakeholders of the human service to achieve results. In the 1500s, the Catholic Church was tasked with the responsibility of offering human services to individuals. Under the church’s guidance, institutions were founded to meet the needs of the poor, orphans, the elderly and the sick (p.31). The hospital also served as a pivotal point where people not only accessed medical facilities but also were fed, housed and rested. For instance, England under the Crown’s rights held that it was the responsibility of the king to protect people with needs, especially the mentally challenged and provide them with necessities of life. Feudal lords also assumed responsibility of people living with disabilities in their land. With the onset of the industrial revolution, the poor put a strain on the government in England. This prompted a policy that was meant to tackle poverty in large scale. The Elizabethan poor law of 1601 was passed (Woodside & McClam, 2011). This law offered a guideline to England and the United States on specifications on who could provide human services to the poor for the next 350 years. This law is part of the processes that recognized trends of poverty and a dire need for human

Tube feeding Annotated Bibliography Example | Topics and Well Written Essays - 500 words

Tube feeding - Annotated Bibliography Example The results of the article show that patients may die or sustain serious injuries when the nurse administering to them loses the nasogastric feeding tube during insertion process or when the patients are using the tubes. The implication of the article is to provide nurses will the knowledge and skill to manage the nasogastric feeding tubes wisely. The purpose of the article was to enlighten the a nurse practitioner as far as feeding tube complication, contemporary feeding tubes, and the use of feeding tubes are concerned, particularly when it comes to the pediatric population. The study primarily depended on literature review with academic databases such as PubMed, Ovid Medline, Cochrane Library, and CINAHL being in use. The study revealed that all children who could not take nutrition through normal or oral means qualified for tube feeding. In addition, the study found out that a nurse practitioner (NP) could use gastrojejunostomy (GJ) tubes, pediatric gastrostomy (G) tubes, and nasogastric (NG) tubes on children. The implication of the research is to inform about how to care for children with enteral feeding tube access and how NPs can handle such patients in their daily routines. The reporter outlines some of the major skepticisms against the feeding tube, particularly as it relates to Parkinsons Patients and aspiration pneumonia. In essence, the reporter cites the views of various experts concerning the contentious topic where some experts allude to the fact that the use of feeding tube can significantly reduce the risk of catching aspiration pneumonia. On the other hand, some experts are opposed to the placement of the device on Parkinsons Patients, arguing that it is highly unlikely to extend the lives of such patients. The implication of this newspaper article is to provide the nurses and public with general and specific information concerning the potent of the feeding tube on Parkinsons and aspiration pneumonia Patients. Tube feeding is important

Americas racial front Essay Example for Free

Americas racial front Essay This scripture, taken from Matthew 15:8, denotes flawlessly what was, what is, but hopefully what will not always be the plight of Americas racial front. In 1964, a Civil Rights Act was passed outlawing segregation in schools and other public places. Following its passage, blatant acts of racism were no longer tolerated in the United States. This meant that to utter racial slurs, and publicly assert ones agreement with racial stereotypes came to be considered distasteful or politically incorrect†. Therefore, though in more covert forms than in times past, racism yet rears its ugly head. Perhaps this is because America, though cloaked in the beautiful garment we refer to as equality, is yet stained with the sin of racism. This fact is most evident in the very places in which it was originally outlawed. One of the many purposes for which this law was passed was to prevent age, gender, and racial discrimination in the field of healthcare. Unfortunately, because discrimination is not a superfluous issue, but rather a serious concern due to its institutionalization, elderly people have died in huge numbers due physicians who did not hold their heal in high enough regard to follow proper (though at times, troublesome) procedure. In addition, homosexuals are often experience horrible bedside manners from doctors who disagree with the way in which they’ve chosen to live their lives, and sadly African American men, women, and children are constantly subjected to second-rate care simply due to the color of their skin. This ugly picture is nothing like the pretty one painted by America for others to see.

Education Reinforces the Race Disparity in Adventures of Huckleberry Fi

â€Å"Education is a dependent, inter-acting unit of the whole culture. Indeed, it lies at the heart of the culture, and necessarily reflects the contending values which there prevail,† writes Doxey A. Wilkerson, the associate professor of education at the Yeshiva University of New York, in the foreword for Carter Woodson’s The Education of the Negro Prior to 1861. Education, as posited by Wilkerson, represents a cultural construct, liable to change as people change, rather than a historical absolute, constant over time. The community determines the value, and the accessibility of this institution of knowledge. The communities created in Mark Twain’s Adventures of Huckleberry Finn and Langston Hughes’ Not Without Laughter also establish the importance of education. Huckleberry Finn, the white male adolescent protagonist of Adventures of Huckleberry Finn, and Sandy Rogers, the black male adolescent protagonist of Not Without Laughter, both question the necessity of formal education. However, in the end, Huck, advantaged because he is a white male, successfully abandons, unequivocally, all constraints of society, including education, while Sandy turns to formal education, attempting to use it as an equalizer against racial discrimination. The novels, Adventures of Huckleberry Finn and Not Without Laughter, reinforce the racial disparity between whites and blacks by creating communities that undermine the value of education, and determine each race’s ability to succeed without formal education. In each of the novels, the communities established by Twain and Hughes, define the characteristics prevalent in their societies. Huck Finn’s river community, for example, encompasses the aristocracy, the poor whites, the pseudo-intellectuals, an... ... and accessibility of this institution of knowledge through their status as prescribers and models for their society. The black race, on the other hand, requires extensive formal education to succeed in a world ruled by the white race. Huck Finn and Sandy Rogers embody the aspirations and beliefs of the race they identify with and compound the racial tensions through their experiences. Works Cited Hughes, Langston. Not Without Laughter. Mineola, NY: Dover Publications, 2007. Print. Pollak, Louis H. "Race, Law & History: the Supreme Court from "Dred Scott" to "Grutter v. Bollinger"" Daedalus 134.1 (2005): 35-41. Print. Twain, Mark. The Adventures of Huckleberry Finn. New York, N.Y.: Barnes & Noble, 2003. Print. Wilkerson, Doxey A. Foreword. The Education of the Negro Prior to 1861. By Carter Godwin Woodson. New York, NY: Arno, 1968. Not Numbered. Print.

Japanese New Year Essay -- Japan History Holidays Essays

Japanese New Year Introduction: In Japan one of the most celebrated festivals is New Years. The Japanese New Year, or Oshogatsu (‚ ¨Ã‚ ³Ã…’Å ½), is given more preparation than any other festival. There are many traditions and activities that happen at this time. Oshogatsu is a time to visit temples, forget the troubles of the past year, and wish for good fortune in the new. Many festivals around this time also reflect the values and ideals of New Years. History: During the time of the Empress Suiko (593-628), Japan was influenced greatly by the religion and beliefs of China. In A.D. 604 Japan officially adopted the Chinese calendar. gThe new calendar was a lunar- solar one that has its months based on the lunar cycle. Casal writes gThe month begins when the sun enters the sign of the Fishes: the first day of the year, therefore falls on a day between January 20th and February 19th, and this is much nearer to spring (2). This system was in effect until the introduction of the Gregorian calendar in 1872. This is important because the seasons fall in line better with the lunar calendar than the modern one. In rural areas, many farmers still apply the Chinese calendar to their trade. Japanese people believed that the New Year started when the plants began to sprout life again, a new beginning. This happens throughout most of Japan in mid Jan. in line with the lunar calendar. In todayfs society Oshogatsu always falls on the same day (Jan. 1st), there are other festivals, which fall into the lunar calendar that have the same values of purification and new beginnings. Another influence from China at this time was Buddhism, which had been praised by Prince Shotoku Taishi, and became the official religion in 621.... ...nt from, and happier than, we do on ordinary days.h(Casal 1) Bibliography Festivals.com. 28 Nov. 2003 Seattle, Washington, http://www.festivals.com/search/display_event.aspx?eid=mYJmQbyD5jQ%3d&srid=3&page=1&bycountry=1&RID=jp&PROV= http://www.festivals.com/search/display_event.aspx?eid=lvluK1qWwM8%3d&srid=7&page=1&bycountry=1&RID=jp&PROV= (7) Japan Cultural Network Homepage. 28 Nov. 2003 http://www.hevanet.com/miyumi/december.htm http://www.hevanet.com/miyumi/january.htm http://www.hevanet.com/miyumi/february.htm Japan-Guide.com 2 Dec. 2003 Casal, U. A. The Five Sacred Festivals of Ancient Japan. Ruttland, Vermont &Tokyo Japan: Charles E. Tuttle Company Inc. 1967 Bauer, Helen & Carlquist, Sherwin. Japanese Festivals Doubleday & Company Inc. Garden City, New York, 1965 gHadaka Mairih Akita sakigake (Newspaper) 20 Jan. 2003 (1, 26)

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)