Monday, April 27, 2020
Student free essay sample
Far East region, including Hong Kong. He is expected to travel extensively in the region but for convenience purposes, he will be sent to and be accommodated in the office of Gateroom Ltd, a wholly owned subsidiary of Gateway Corporation in Hong Kong. No contract is to be signed between Mr. Lee and Gateroom Ltd but it is agreed that Gateroom Ltd will provide all administrative support to Mr. Lee especially when he stayed in Hong Kong to perform his duties. Gateroom Ltd will charge back its administrative costs (including travelling and telephone costs) to the US parent in respect of its support given. Mr. Lee is required to report directly to the US parent in respect of the operation performance of respective companies in the region. His salary will however be paid in Singapore dollars into his bank account in Singapore. Mr. Lee understands that Hong Kong taxation system is limited by territorial ambit and he is concerned about the Hong Kong tax implication of his employment income under the new offer. We will write a custom essay sample on Student or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He approached you for advice with his expected travelling schedule as below: 15. 5. 2011Hong KongArrived at Hong Kong and reported to Gateroom Ltd 5. 6. 2011 7. 6. 2011SingaporeTo attend meetings and seminars 1. 8. 2011 30. 8. 2011ChinaTo attend meetings and conferences 1. 11. 2011 18. 11. 2011IndonesiaTo attend meetings 30. 12. 2011 23. 1. 2012ThailandTo attend meetings and vacation leave (leave days of 10 days) Required: Explain briefly the Hong Kong tax system in relation to income from employment, and advise Mr. Lee on his Hong Kong salaries tax position in respect of his new employment income. Question 2 Mr Leung, the managing director of one of your clients, Global Trading Limited, came to your office. He was concerned about restructuring his own salaries package, and that of the other employees. He wanted to ensure that all fringe benefits provided by the company were to be provided in a tax efficient manner, i. e. to minimize the salaries tax liabilities of the employees but at minimal costs to the company. Required: a) Explain to Mr Leung the extent to which fringe benefits are subject to salaries tax in Hong Kong with reference to the relevant statutory provisions and general principles. According to Section 8(1A)( c), the income can be excluded from services rendered outside Hong Kong if taxplayer is chargerable to tax in the country in which services are rendered, and tax of substantially the same nature as salaries tax in Hong Kong has been paid in respect of the income attributable to the services rendered in the country. The income is fully exempt if service are rendered in HK during visit not exceeding 60 days and the income on which tax has been levied in the Mainland will be exempt from salaries tax. According to Section 8(2)(j), income fully exempt if present in Hong Kong for not more than 60 days in that Y/A and 120 days in 2 consecutive Y/A. According to Section 8(2), Accrued benefit received under a MPF scheme in respect of employerââ¬â¢s mandatory and voluntary contribution and sum withdrawn from other recognised retirement scheme. And Pension attributable to service rendered outside Hong Kong. (b)Advise him how to provide the following fringe benefits to the employees of the company in a tax efficient manner: (i)a domestic helper (ii)low interest loan (iii)club membership (iv)education fee of child Student free essay sample Homework Assignment (10 points) Question 1 A schematic of the vector p7012 is shown. The restriction enzymes listed cut only where indicated; they do not cut anywhere else in the vector or insert. a) A schematic of gene W is below. You want to clone all of gene W DNA into the p7012 vector. Give three different strategies that you could use to clone gene W into p7012, and obtain colonies that contain a recombinant plasmid. * Strategy 1 uses the restriction enzyme(s) ______Kpnl________ to cut the vector and restriction enzyme(s) ____Kpnl_________ to cut Gene W Strategy 1 uses the restriction enzyme(s) _EcoRL and Sall_ to cut the vector and restriction enzyme(s) __EcoRl and Xhol__ to cut Gene W * Strategy 1 uses the restriction enzyme(s) ___EcoRl and Kpnl___ to cut the vector and restriction enzyme(s) __EcoRl and Kpnl__ to cut Gene W Question 2 You purify a protein from a plant cell that can act as a potential appetite suppressant. We will write a custom essay sample on Student or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Owing to its possible commercial application you decide to clone the gene, Gene A, which encodes this protein. You isolate this gene from the plant cell, clone it into a plasmid vector and amplify it in the bacterial cells. ) You decide to use the following plasmid to clone Gene A. To achieve this you digest both the genomic DNA and plasmid DNA using a restriction enzyme. You then ligate the Gene A DNA into the cut plasmids. Finally, you transform the E. coli bacterial cells with the ligation mix (the recombinant plasmids). Note: The recognition sites for Kpn 1 and Sal1 on plasmid are 1 kb apart. * Which restriction enzyme (Kpn I, Hind III, Sal I or Xho I) did you use to digest Gene A for insertion in to the plasmid? ould not use Sal 1 and Hind III since they cut within gene A. You would also not use Xho 1 since it cuts only on one side of gene A. You would use Kpn 1 since it will give you intact gene A with promoter and has only one recognition site in the plasmid vector. * Which restriction enzyme (Kpn I, Hind III, Sal I or Xho I) did you use to digest the plasmid before insertion of Gene A? Briefly explain why. Kpn 1 as well, ensuring that the vector and insert have complementary ends for ligation. ) You then plate these transformed bacterial cells onto media that will allow you to distinguish between bacterial cells that obtained the plasmid and those that did not. Onto what type of growth medium will you plate your transformation mix? Explain your answer. You will plate the transformation mix in minimal media that contains ampicillin as the selection marker since the bacterial cells have an intact ampr gene. You will not use tetracycline as the selection marker since the tetr gene is disrupted in the recombinant plasmids that have the Gene A insert. Student free essay sample Diversityà refers to the differences between individuals. People differ on all kinds of aspects, both visible and non-visible. Examples of differences are gender, age, skills, tenure, learning styles etc. We find these differences in every workplace, though not all differences are always recognised or seen as relevant. Unity in diversity Unity in diversityà is a concept of unity without uniformity and diversity without fragmentationà that shifts focus from unity based on a mere tolerance of physical, cultural, linguistic, social, religious, political, ideological and/orà psychologicalà differences towards a more complex unity based on an understanding that difference enriches human interactions. The concept of unity in diversity was used in non-Western cultures such as indigenous peoples in North America and Taoist societies in 400-500 B. C. In premodern Western culture it has been implicit in the organic conceptions of the universe that have been manifest since the ancient Greek and Roman civilizations through medieval Europe and into the Romantic era. We will write a custom essay sample on Student or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Diversity of religion in India Throughout Indias history,There had been many religions whichà religionà has been an important part of the countrys culture. Religious diversity andreligious toleranceà are both established in the country by theà lawà andà custom. A vast majority of Indians, (over 93%), associate themselves with a religion. According to the 2001 census,[1]à 80. 5% of theà population of Indiaà practiceà Hinduism. Islamà (13.4%),à Christianityà (2. 3%),à Sikhismà (1. 9%),à Buddhism(0. 8%) andà Jainismà (0. 4%) are the other minor religions followed by the people of India. Languages of India Theà Languages of Indiaà belong to severalà language families, the major ones being theà Indo-Aryan languagesà (a subbranch of Indo-European) spoken by 74% of Indians and theà Dravidian languagesà spoken by 23% of Indians. Other languages spoken in India belong to theà Austroasiatic,à Tibeto-Burman, and a few minor language familie s andà isolates. The official language of the Central Government ofà Republic of Indiaà isà Standard Hindi, whileà Englishà is the secondary official language. Cuiture of India Indian cultural history spans more than 4,500 years. During theà Vedic periodà (c. 1700ââ¬â500 BCE), the foundations ofà Hindu philosophy,à mythology, andà literatureà were laid, and many beliefs and practices which still exist today, such asà dharma,à karma,à yoga, andà mok? a, were established. India is notable for itsà religious diversity, with Hinduism, Sikhism, Islam, Christianity, and Jainism among the nations major religions. The predominant religion, Hinduism, has been shaped by various historical schools of thought, including those of theà Upanishads,à theà Yoga Sutras, theà Bhaktimovement,à and byà Buddhist philosophy. Indiasà languages,à religions,à dance,à music,à architecture,à food, and customs differ from place to place within the country. The Indian culture, often labelled as an amalgamation of several cultures, spans across theà Indian subcontinentà and includes traditions that are several millennia old. Many elements of Indias diverse cultures, such asà Indian religions,à yoga, and Indian cuisine, have had a profound impact across the world. Difference between Andhra Pradesh and Tamil Nadu Andhra Pradesh and Tamil Nadu are two south Indian states. Both are located in the peninsular Deccan plateau, bounded by the Bay of Bengal to the east. Andhra is Indiaââ¬â¢s fourth largest state by area and has the second longest coastline amongst all of the Indian states. APââ¬â¢s capital is Hyderabad and the official language is Telugu. Tamil Nadu is the southernmost part of Indian peninsula and is the eleventh largest state by area. Since 500 BC it has been the home of the Tamil people with Chennai (Madras) is its capital city. TN is the most urbanized state in India and claims eight UNESCO World Heritage Sites. Economy In comparison to its share of population, Tamil Nadu has the highest number of enterprises in India and is the fifth largest contributor to Indiaââ¬â¢s Gross Domestic Product. It is responsible for the third largest Indian economy in 2008 and is also the most industrialized state in India. TN holds third position on the list of states with the most Foreign Direct Investment (FDI) approvals and has a network of over 100 industrial parks. Andhra Pradesh is called the rice bowl of India and agriculture is its main source of income, however, it is rapidly growing in the fields of Information Technology and biotechnology. In terms of mineral wealth, Andhra Pradesh holds second position and accounts for one third of the total limestone reserves in the country. Tourism Tamil Nadu has the second largest tourism industry in India and it is growing at a rapid rate of around 16%. It is controlled by TTDC- Tamil Nadu Tourism Development Corporation. TTDC promotes tourism with a taglineà Enchanting Tamil Nadu. Botanical gardens in Ooty and Hogenakal Waterfall on Kaveri River are quite famous. Andhra Pradesh is famous for its religious sites and pilgrimages. Triumala Venkateswara Temple, Birla Mandir, Buddha Statue on Hussain Sagar Lake and Ramappa Temple are some of its most famous tourist spots. castes THE FOUR CASTES OR JATIs in Hinduism are Brahman Kshatriya Vaishya Shudra Favourite Indian Cuisine, Popular Foods of the People #1: Andhra Pradeshà You will love Andhra Pradesh especially if you like spices and chillies. This food is consumed in regions where most people are vegetarians. They had to invent delicious foods to be able to cope with their self imposed condition. eg- Hyderabadi Biryani, Mirchi salan, Ghongura pickle, Korikoora. #2: Goaà Goan cuisine comes from the region of Goa. The actual region is located on the Arabian Sea coast. Its main influences are Hindu, Portuguese and certain contemporary techniques. The cuisine is intensely sea food based. The Kingfish is the symbol of the Goan cuisine. Student free essay sample This paper will compare and contrast two of the most leading psychologists who paved the way we understand the small details of your life to the greater choices in your life; Sigmund Freud and Erik Erikson. The paper will focus on the similarities and differences between Freudââ¬â¢s and Ericksonââ¬â¢s Psychoanalytical theory. Freud was one of the very first influential psychologists who changed the way we study humans. Erikson recognized Freudââ¬â¢s contributions, and although he felt Freud misjudged some important dimensions of human development, he was still influenced by Freud, which caused some similarities in their theories. When it comes to Freud and Erikson, they both shared similarities within their views on psychoanalytical theories. Even though Freud believed in the six stage model, Erikson eight stage model is similar with different thoughts. The first similarity that both psychologistsââ¬â¢ theories is based on the same age bracket. The first stage is from birth to one year. We will write a custom essay sample on Student or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The second stage is about one year to age three. The third stage is age three until approximately age six. The fourth stage is from age six to approximately eleven years old. The fifth and sixth stage is adolescence and adulthood. After Freud adulthood stage, Erikson continue onto two more stages and this is where they draw a farther difference in Freud Psychosexual theory and Erikson Psychosexual. The next similarity between Freud and Erikson is that they both theorized that bad experiences in early childhood can produce negative effects which may trigger bad decisions by an adult and inadequate progress through later stages in life. According to an interpretation of Freudââ¬â¢s theory, adults may be stuck in unconscious struggles rooted in a childhood stage if they smoke cigarettes (stuck in oral stage) or keep careful track of money (anal) or are romantically attracted too much older partners (phallic). (Berger, 2008, p. 35) A good example is that my brother was disciplined greatly by mother and father as a child for bedwetting and now as an adult he possesses an anal personality towards his children from bedwetting. This idea is replicated in Eriksonââ¬â¢s Autonomy vs. Shame and Doubt stage. Erikson felt during this stage that children would become a self-sufficient human being or doubt anything that can do. For example, some children at this age will crawl, walk, run with no hiccups or doubt themselves and stand up to walk, but immediately fall down after one step. Even though, the stages between Freud and Erikson are different they do agree that if parents are too strict with their children, it can lead to an unhealthy feelings as they grow older. Even though Freud and Eriksonââ¬â¢s theories were similar, there were many differences. One of the distinct differences between Freud psychosexual theory and Erikson psychosocial theory is that Freud leans toward the development in the first six years occurs in three stages, each characterized by sexual pleasure centered on a particular part of the body. (p. 35) Eriksonââ¬â¢s psychosocial theory differentiates from the Freudââ¬â¢s six stage psychosexual theory. Erikson theory associates eight stages of development throughout life. Erikson stages focus purely on significant social interactions, each stage the individual is confronted with a new social demand they must overcome. For example in stage one (trust vs. mistrust), Erikson proclaims that during the first year the babies either trust that others (parents or caregivers) will care for their basic needs. Unlike Freud first stage (oral stage), the lips, tongue, and gums are the focus of pleasurable sensations in the babyââ¬â¢s body, and sucking and feeding are the most stimulating activities. (p. 36) Another important difference between the two theories is the different number of stages and how each believes development ends at different ages. As mentioned earlier, Freudââ¬â¢s theory is only six stages, and he feels important help shape development happens earlier in life. The final stage (Genital Stage) of Freud theory happens at the start of puberty, and ends when the individual is finished the same time as puberty. Erikson believed something totally different. Erikson felt that development occurs throughout life, from birth to old age. Erikson stages begin with Trust vs. Mistrust, which helps the baby develop to trust the caregiver. The final stage is Integrity vs. Despair, which occurs during old age which is when the individual begins to assess how they lived their life. Through their theories, accomplishments and lives we can notice many differences and similarities between them both. From Freudââ¬â¢s psychosexual stages to Erikson eight psychosocial stages, it is easy to see that these two psychoanalytic theorists have made a launching pad for all psychologists and people to study and reflect as we develop in our lives as we grow.
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