Single Tier Company Income Tax System

1. 0 Introduction Singapore as of now begin receiving a one-level corporate assessment framework impact from 1 January 2003. In Malaysia, it is alluded as the ‘single tier’ framework. The legislature permitted a six-year transitional period to empower organizations with unutilized profit franking credits to deliver franked profits. From 1 January 2008, every single occupant organization in Singapore will go under the one-level framework. Then, different nations including Hong Kong, Ireland and furthermore Malaysia are receiving the one-level framework viable from 1 January 2014.Generally, the Malaysian profit framework has experienced a total redesign in 2008 with the target of giving organizations, investors and the legislature with a basic, straightforward, productive and fair framework. With impact from Year Assessment (YA) 2008, a solitary level profit framework replaces the expense attribution framework on profit installments to investors. All the progressions from changing of profit framework have emerged because of authoritative revisions presented by Finance Act 2007 (Act 683) periodical by the legislature on 28 December 2007.The new corporate duty framework is known as the single level framework since benefits earned by organizations are just burdened once and the benefits appropriated are not, at this point available on investors of the organization. In such manner, the foremost Income Tax Act 1967 is changed by subbing sec 108 with the accompanying: 108. where a profit is paid or attributed by an organization to any of its investors in the premise time frame for a time of evaluation, the organization will not be qualified for deduct charge from such profit paid or credited. 1. Diagram: The Single Tier Company Income Tax System The organization Company investors Income from the Income Profits business activities from interests in the organization Tax on organization benefits The benefits after expenses Profits after duty Net profit help o ut as profits 2. 0 Advantages of Single Tier Dividend System First, single level profit framework permits total free stream in the directing of benefits of the organization to the investors as absolved profits. There are two wellsprings of benefits that can be recognized. It is including income gains (where annual expense has been paid) or capital increases from the removal of long haul speculations like, shares, landed property, plant, apparatus, and manufacturing plant by the organization. The organization may now straight to the point out these benefits as profits to investors with no restrictions.From YA 2008, organizations are not, at this point subject to the limitations of keeping up a duty attribution balance on profit installments. Other than that, the subsequent bit of leeway is investors who accepting the excluded profits are not requires to report the profit pay in their assessment form. Nonetheless, they are required to keep records and archives on their absolved profit pay for a long time to validate this pay in case of an assessment review. The third preferences is that the organization are no longer have a segment 108 (6) charge issues. Single level framework rearranges charge compliance.At a similar time, it is improving effectiveness of expense authoritative framework on the grounds that no need monitor charge delivered and furthermore profits sum circulated to investors. In any case, under the past profit attribution framework, an organization whose installment of profits is in abundance of its assessment credit balance [s 108 (6) balance] will wind up paying s 108 (6) charge to the expense specialists. It is shows organization needs to include extra use. Additionally, any overabundance in the profit installment for capital increases over the assessment credit parity will make the organization bring about the s 108 charge.This is no expense proficient to the organization and increment the expense of profit installment. While, the fourth favo rable position is investors whose minimal assessment rate is at 27% won't be delivering extra expense on profit. As a correlation with past ascription framework, the annual expense installment by organization is ascribed as duty credit to singular investors upon profit installments, which is YA 2009, 25% of the profit pay. Be that as it may, the individual investors with the peripheral expense pace of 27% will wind up paying an extra 2% of duty profit salary received.With viable from YA 2009, an individual is surveyed on 27% assessment rate if is chargeable pay surpassed RM100, 000. Fifth, it streamlines the activity of assessment specialists. Presently, charge specialists doesn't have to process charge discounts to the investors. In this way, the expense specialists are opened up to center their time and exertion specifically the zones, for example, charge review to guarantee total duty consistence by citizens in a self-appraisal framework. The 6th preferred position is single leve l profit framework is business inviting, prudent and charge productive as organizations are no longer requires to keep up charge credit balance for profit payment.A segment of expense organization obligations is presently canceled with the goal that human resources may concentrate on charge effective work. Other than that, the seventh bit of leeway is from a large scale perspective. These days, the single level methodology has given a basic and helpful expense framework to the nation, organizations and investors. Human capital resources might be conveyed to the beneficial parts to guarantee that everybody is set on a serious edge to take on worldwide difficulties. 2. 1 Diagram of Dividends Payment to Shareholders under Imputation System Shareholder| Company Dividend salary (gross)Individual75% x net dividend| Pay net profit (a)Received net profit of 75% of gross dividend(b)Assessed as s 4(c) on net profit income(c)Tax credit on profit pay (25% of gross profit) is accessible as s 110 set on annual duty payable| Income charge payable RMFirst RM 100,000 14,[emailâ protected]% __xx__ __xxx_-S 110 set off (x) (25% x profit pay) _____Net personal expense payable xx_ |Debit 25% od profit pay to s 108 account| Tax credit ondividend installments xx| Balance b/f xxYA 2009Income assessment [emailâ protected]%/25% nilxx| S 108 account| 3. 0 Single Tier Dividend System VS Imputation System The course of events of executing ascription framework and single level framework is entirely unexpected. As indicated by Choong (2009), he expressed that a solitary level profit framework replaces the assessment ascription framework on profit installments to investors on 1 January 2008 and on YA 2008 onwards.Meanwhile, transitional guidelines applies for six-year time span to 31 December 2013, during which the two frameworks will exist together. From 1 January 2014, every inhabitant organization will go under single level framework. Be that as it may, ascription framework executed pre ceding YA 2008 until 31 December 2007 in particular. There are another examination viewpoints is as far as personal assessment paid by the organization. Under single level framework, profit is last assessment and the isolated paid out to investors would be an absolved expense in the possession of shareholders.From here, the component of single level profit framework is treated as a different duty element with no mix with the investors. Be that as it may, under attribution charge framework, any abundance in the profit installment for capital addition over the duty credit equalization will make the organization cause the s108 charge. In this way, lead not last expense to the organization while will expand the expense of profit installment. Here, attribution framework will permit incorporation among organization and investors whereby an organization in its pith doesn't pay tax.The real duty is determined on the investors after accepting profit salary The following correlation is in the viewpoint of keeping up charge credit account (s 108 record). Keeping up charge credit account (s 108 record) require single level profit without any than charge credit parity of organizations to screen in light of the fact that the organization no longer has s108 accuse issues and investors of specialists. In any case, it requires attribution charge framework to keep up an ascription record to record personal duty paid yearly in credit side of the s108 account.A contrasts likewise happens in installment of profits to investors. For installment of profits to investors under single level partitioned for charge specialists, there is no more assessment credit balance (s108 account) of organizations to screen. Thus, it likewise no need for them to process charge discounts to the investors and furthermore no limitation for profits installment. Be that as it may, ascription charge framework driving 108 record are to be charged the assessment parcel in s108 account. Proceeding is the corr elation point of view installment of capital gains as profits to shareholders.Under single level framework, the organization candid out benefits, for example, profits to investors with no limitations so as to keeping up a duty ascription balance on profit installments. In any case, attribution framework expressed any abundance in the profit installment for capital increase over the assessment credit parity will make the organization bring about the s108 charge. Another examination viewpoint is profit pay to investors. As often as possible, investors get the absolved profit in single level profit which isn't required to report the profit salary in their duty return.However, they need to keep all the record and archives on this excluded profit pay for a long time to prove this pay in case of an assessment review. Conversely, under attribution framework, investors accepting net profit would be evaluated on net profit salary under s4(c) while the duty deducted on profit pay would be giv en a reasoning (s 110set off) against their annual expense payable in that YA. Next is the examination of intrigue cost brought about to gain shares. Presently, the intrigue cost brought about to secure offers is ignored in the single level profit framework as the profit pay is currently charge exempt.In differentiate, under ascription framework, the profit salary is surveys under s4c of the Act which permitted intrigue cost to be deducted against net profit to show up at legal pay. Subsequently, this will bring about money discount as the expense credit on profit salary surpasses charge payable on legal pay of profit. In conclusion is the distinctions of execution. The current organization with s 108 credit balan

An Analysis of the 2011 England Riots The WritePass Journal

An Analysis of the 2011 England Riots Theoretical An Analysis of the 2011 England Riots . BBC News. (2011b). England uproars: Maps and timeline. Available: bbc.co.uk/news/uk-10321233. Last got to fifth December 2012. Bolesworth, S, Neild, B, Beaumont, P, Lewis, P Laville, S. (2011).Tottenham on fire as uproar follows protest. Available: guardian.co.uk/uk/2011/aug/06/tottenham-riots-dissenters police. Last got to fifth December 2012. Euronews. (2011). Behind the London Riots: A Multitude of Causes. Accessible: euronews.com/2011/08/09/behind-the-london-revolts a-huge number of-causes/. Last got to fifth December 2012. Joyce, J Wallis, H. (2011). England uproars: Days of plundering, fire related crime and violence. Available: bbc.co.uk/news/uk-17522870. Last got to fifth December 2012. Laville, S, Lewis, P, Dodd, K Davies, C. (2011). Doubts rise over Duggan shooting as London burns. Available: guardian.co.uk/uk/2011/aug/07/police-assault london-consumes. Last got to fifth December 2012. Lewis, P, Newburn, T, Taylor, M Ball, J. (2011). Rioters state outrage with police fuelled summer unrest. Available: guardian.co.uk/uk/2011/dec/05/outrage police-fuelled-riots-study. Last got to fifth December 2012. Peralta, E. (2011). Who are the London Rioters and Why are they Rioting. Available: npr.org/online journals/thetwo-way/2011/08/10/139490519/who-are-the-london-agitators and-why-are-they-revolting. Last got to fifth December 2012. Press TV. (2011). Media deluded on Mark Duggan death. Available: presstv.ir/detail/193718.html. Last got to fifth December 2012. Riddell, M. (2011). Rioters state outrage with police fuelled summer unrest. Available: telegraph.co.uk/news/uknews/peace/8630533/Riots-the-underclass-lashes-out.html. Last got to fifth December 2012. Smith, M. (2011). Young individuals and the 2011 mobs in England †encounters, clarifications, and suggestions for youth work. Available: infed.org/chronicles/jeffs_and_smith/young_people_youth_work_and_the_2011_riots_in_england.html. Last got to fifth December 2012. Taylor, Rogers Lewis. (2011). England agitators: youthful, poor and unemployed. Available: guardian.co.uk/uk/2011/aug/18/britain agitators youthful poor-jobless. Last got to fifth December 2012. The Australian. (2011). Mark Duggan didn't discharge his weapon at police. Accessible: theaustralian.com.au/news/world/mark-duggan-didn't discharge his-weapon-at-police/story-e6frg6so-1226111938756. Last got to fifth December 2012. The Guardian. (2011). Reading the Riots: Investigating Englands Summer of Disorder. Available: guardian.co.uk/uk/arrangement/perusing the-riots. Last got to fifth December 2012. The Week Editorial Staff. (2011). What caused the London riots? 5 theories. Available: http://theweek.com/article/record/218125/what-caused-the-london-riots-5-hypotheses. Last got to fifth December 2012. Travis, A. (2011). UK mobs investigation uncovers posses didn't play urgent role. Available: guardian.co.uk/uk/2011/oct/24/riots-examination packs no-vital job. Last got to fifth December 2012. Vasagar, J. (2011). Mark Duggan didn't take shots at police, says IPCC. Accessible: guardian.co.uk/uk/2011/aug/09/mark-duggan-police-ipcc. Last got to fifth December 2012. White, M. (2011). Is Rioting Revolutionary. Available: adbusters.org/sites/blackspot-blog/revolting revolutionary.html. Last got to fifth December 2012.

College and University Students Tips on Defining the Topic For Your Essay

College and University Students' Tips on Defining the Topic For Your EssayIn terms of topics for essay writing, there are many types of topics for college and university students. Some students want to write about everyday events, while others would like to write about more serious issues like politics, business, or other forms of studies.One of the most common topics for university students is education. You may want to write about your college experience or you may want to write about school in general. Regardless of what your topic is, the first step is to define your purpose for writing the essay.Once your student's purpose is defined, the second step is to list the topic you will cover. As a writer, you have many choices when it comes to defining a topic.Perhaps you would like to explain your thoughts on the subject of education at your college or university. Maybe you would like to discuss the personal experiences of your college years. Or perhaps you would like to give a compr ehensive review of the curriculum. Whatever the topic is, you will want to consider all your options before you make any type of decision.One of the most popular topics for college students is work related issues. You may want to write about a particular job you did, or perhaps you want to talk about the job market as a whole. Whatever the case may be, these types of topics can prove to be a challenge for the student, as he/she has to not only understand the topic, but also get some type of idea of how the person that wrote it might feel about it.On the other hand, one of the most popular topics for college students are class discussions. This may include topics related to topics that are common among the class, like racial and ethnic problems. You can even use this format to make a case study.While some students may not think it is fair, others may think that class discussions are not a good way to find topics for your assignment. However, these topics can actually provide you with interesting topics to write about when you consider how difficult it can be to write about situations that are completely different than your regular experiences.Your classmates might not be the best group of people to ask about certain topics. Instead, you might want to try an expert. Perhaps you can find a professor that has experience in your subject matter, or perhaps you can find a former student who can give you a lot of insight into the topic.

America Is Racist ! When I Say My America - 980 Words

My America is racist! When I say â€Å"my America† I mean through my eyes as an African American female, America is racist. As a young child I knew that racism existed but not to the extent that I understand now. I would get made fun of for being â€Å"extremely black† in elementary school despite it being a majority black school. As I grew older the name calling didn t stop, I would find people of different races, including my own commenting in shock and surprise about how dark I am. â€Å"Damn she s dark† one black classmate would snicker as I walked down the hallway. It never bothered me, I embraced my skin and its shade because I knew I was more than a color. But in America something as minor as your skin tone is one of the most defining factors in who you are or how you re expected to be, shade dominates how others view you. Despite the fact that I ve grown older and I ve surrounded myself with more â€Å"mature† individuals, I still found problems with ignorant opinions and remarks about my skin tone. I ve been in a relationship with a Pakistan male for about a year. We’re young and in love but our racial and cultural differences are constant challenges that we face together as a couple. In Khubaib’s culture the fairer your skin the more beautiful you are and therefore you’re more socially acceptable. One night Khubaib’s father was on the phone, jokingly he talked about the possibility of his son having a secret girlfriend to a family friend. They talked about what race she couldShow MoreRelatedPersuasive Essay On Racism1317 Words   |  6 Pages Is America Racist? As a privileged white female in the United States, I don’t personally deal with any racism. But millions of Americans are impacted by racism on a daily basis. They are exposed to ignorant slurs and racial violence constantly. 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The Case Of Mr. Puppet - 1587 Words

The case of Mr.Puppet raises questions of determinacy with regards to the existence, or nonexistence as the case may be, of free will. The scenario presented is that a group of â€Å"evil† doctors managed to create and nurture a Hitler clone, named Mr. Puppet, to be evil. Mr.Puppet then embezzles money from a Lehman Brothers, a now defunct investment firm who is then caught in the act and murders the witness; Mr. Puppet is later arrested and the doctors come forward to say he is a victim of his circumstances. From this scenario one can see several clear questions which arise. The popular debate of nature versus nurture comes into question, i.e., is he evil because he is a clone of Hitler, because he was raised poorly, is it some combination of†¦show more content†¦One might think of a divine plan, or perhaps the big bang created a chain reaction which created conjunctions which are wholly unavoidable. This would be the world of the hard determinist, where there can be no room for freedom at all. In such a world Mr.Puppet is clearly not free to act and his responsibility and blameworthiness are certainly suspect. If he could not act otherwise how could one blame Mr. Puppet for doing what was the inevitable consequence of actions beyond his control. A soft determinist approach would agree with the doctrine, but argue there is room for freedom. In a soft determinist approach you might agree freedom exists for actions which are free from coercion of outside force, the passive-determinist approach, or you may be inclined to believe you can make decisions independent of past conditioning and cultural expectation because of your own self-awareness, the active-determinist approach. In these views there exists a determinacy of actions, but these actions are no longer linear. Here an individual makes a choice, whereby that choice was affected by certain contingent antecedent conditions and certain necessary antecedent conditions,.e.g., I could have chosen not do this assignment as equally as I have chosen to do it; which is the result of the antecedent conditions which led to it being assigned, which will then lead to further

The Russian Revolution and the Orange Revolution - 738 Words

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How Does Black History Month Relate to Education free essay sample

The very essence and importance of Black History Month is to the whole world. It is of importance to educate the world and make sure that everyone is aware of the trials and hardships that we had to go through starting with slavery. There are various way that you can tie this significant month with education. Most Africans American do not realize how you need education to learn about these significant events that we lead up to today. Black History Month is celebrated during the month of February each year. Black History Month is not just a month but each day is a celebration for what our ancestors went through. During Black History Month, there days where we look at the things that all our ancestors and famous African Americans did for us like Rosa Parks, Martin Luther King Jr, and the Little Rock Nine. All of these people had a special affect on the lives of African Americans today. We will write a custom essay sample on How Does Black History Month Relate to Education ? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page They all had one thing in common also which was standing up for what they believe in. Rosa Parks allowed for us to sit in front of the bus, Martin Luther King Jr had a dream which we are still working on, and the Little Rock Nine allowed for the schools to become integrated. Schools, churches, and the community help with this celebration. Most schools celebrate Black History Month especially predominately African American schools because without the events that African Americans went through, there would be no integrated schools, teams, or even jobs. Some might think that we still would have been slaves, not have the ability to interact with other races, or even still living without freedom or respect. Some would also say that we as African Americans would still be treated disrespectfully or like an untamed animal. Not knowing about this month, would not allow for us to have freedom or even our rights. We as the a society need to make sure that we keep educating people especially African Americans on what we have been through and what we fought for especially with the people that fought for us including our ancestors. People take our rights and the freedom that we gained for granted. Without black history, we would not have a month, rights, freedom, or even equality. They all went through disrespectful trials to make sure African Americans now can have the comfort to live. These events led us up to today with African Americans having the ability to go to school and to gain an education. African Americans and other races need an education to take them to follow their dreams on what ever they want to do. Now we are at the year 2013, where there are many African Americans succeeding and taking over the world such as our President Barack Obama.

How to Write Columbia Universitys 2017-2018 Supplemental Essays

Want to go to college in the Big Apple? If combining New York City living with Ivy League prestige appeals to you, Columbia University should definitely go on your list. Located on the Upper West side of Manhattan, Columbia University is one of the 8 Ivy League universities and one of the most selective universities in the United States. Columbia prides itself on the core curriculum undergraduate students are required to follow during their undergraduate careers. The core curriculum is designed to educate all undergraduate students using the same texts and issues. Its goal is to elevate thinking and analysis and to stimulate challenging conversations and dialogue in small seminars that are unique to the Core. In addition, Columbia University’s undergraduate engineering program also puts the school on the top of many prospective students’ college list. If you’re applying to Columbia University this year, note that Columbia’s application also includes a few additional school-specific questions that give students an opportunity to highlight unique individuality beyond their transcripts and test scores. Prompt 1 In 150 words or fewer, please list a few words or phrases that describe your ideal college community. TIP: If you’re applying to Columbia, the natural assumption is you want to get accepted. Instinctively, you’d want your answer to match Columbia’s student body, so make sure your ideal college community truly matches Columbia’s. As long as you’ve done your research, this supplemental essay shouldn’t be a problem. Don’t elaborate on how great Columbia’s college community is if it does not match what you are looking for. Prompt 2 For the four list questions that follow, we ask that you list each individual response using commas or semicolons; the items do not have to be numbered or in any specific order. No narrative or explanatory text is needed. It is not necessary to italicize or underline titles of books or other publications. Author names may be included, but are not required. You do not need to fill the entire space or use the maximum number of words; there is no minimum word count in this section, so please respond to the extent that you feel is appropriate. Please list the following (150 words or fewer for each question): the titles of the required readings from courses during the school year or summer that you enjoyed most in the past year; the titles of books read for pleasure that you enjoyed most in the past year; the titles of print or electronic publications you read regularly; and the titles of the films, concerts, shows, exhibits, lectures and other entertainments you enjoyed most in the past year. TIP:This list of short answer questions is a way for the admissions office to get a glimpse of the type of reading and film you enjoy. Don’t think too hard about them and just answer truthfully. Why Columbia SupplementsPlease answer the following short answer questions (300 words or fewer for each question). Prompt 3 Please tell us what you value most about Columbia and why. TIP: All â€Å"Why Us† university supplemental questions are the same. They want to know what drew you to apply to their university, and why? How does it help you pursue your desired field? How does their community, resources and faculty match your needs and best learning environment? Finally, what can you do in return? Prompt 4 If you are applying to Columbia College, tell us what from your current and past experiences (either academic or personal) attracts you specifically to the field or fields of study that you noted in the Member Questions section. If you are currently undecided, please write about any field or fields in which you may have an interest at this time. TIP: Columbia splits their Why Us supplemental essay into two short answer questions, so take advantage of that. Use this prompt to write specifically about what you’ll be studying and why Columbia’s the best place to pursue that major. Then use prompt 3 to write about other aspects of Columbia you like: location, the core curriculum, extracurriculars, research opportunities, etc. Prompt 5 If you are applying to The Fu Foundation School of Engineering and Applied Science, please tell us what from your current and past experiences (either academic or personal) attracts you specifically to the field or fields of study that you noted in the Member Questions section. TIP: Again, same tips as above. With engineering and applied science, this response is usually more technical. You can take the time to talk about any research you’ve done in the past, engineering projects that first got you interested in the major. Share academic or personal experiences that demonstrate your passion for your desired field, and how the faculty and resources at Columbia will help you reach your potential. We hope these tips are helpful as you work on your Columbia supplemental essays! Remember to look at your college application as a whole. What else have you not shown or discussed in your application? Based on that answer, choose the essay prompt that will allow you to divulge a different aspect of who you are. Interested in seeing full successful Columbia application files? We’ve put together a package of Columbia profiles just for you: Ourpremium plansoffer different levels of profile access and data insights that can help you get into your dream school. Unlock any of ourpackagesor search ourundergraduate profile databaseto find specific profiles that can help you make an informed choice about where to apply!

Biography of Sun Yat-sen, Chinese Revolutionary Leader

Biography of Sun Yat-sen, Chinese Revolutionary Leader Sun Yat-sen (November 12, 1866–March 12, 1925) holds a unique position in the Chinese-speaking world today. He is the only figure from the early revolutionary period who is honored as the Father of the Nation by people in both the Peoples Republic of China and the Republic of China (Taiwan). Fast Facts: Sun Yat-sen Known For:  Chinese Revolutionary figure, Father of the NationBorn:  November 12, 1866 in Cuiheng village, Guangzhou, Guangdong Province, ChinaParents: Sun Dacheng and Madame YangDied: March 12, 1925 in Peking (Beijing), ChinaEducation: Cuiheng elementary school, Iolani high school, Oahu College (Hawaii), Government Central School (Queens College), Hong Kong College of MedicineSpouse(s): Lu Muzhen (m. 1885–1915), Kaoru Otsuki (m. 1903–1906), Soong Ching-ling (m. 1915–1925); Chen Cuifen (concubine,  1892–1912)Children: Son Sun Fo (b. 1891), daughter Sun Jinyuan (b. 1895), daughter Sun Jinwan (b. 1896) with Lu; Daughter Fumiko (b. 1906) with Kaoru Early Life Sun Yat-sen was born Sun Wen in Cuiheng village, Guangzhou, Guangdong Province on November 12, 1866, one of six children born to tailor and peasant farmer Sun Dacheng and his wife Madame Yang. Sun Yat-sen attended elementary school in China, but he moved to Honolulu, Hawaii at the age of 13 where his elder brother Sun Mei had lived since 1871. In Hawaii, Sun Wen lived with his brother Sun Mei and studied at the Iolani School, earning his high school diploma in 1882, and then spent a single semester at Oahu College before his older brother abruptly sent him back to China at the age of 17. Sun Mei feared that his brother was going to convert to Christianity if he stayed longer in Hawaii. Christianity and Revolution Sun Wen had already absorbed too many Christian ideas, however. In 1883, he and a friend broke the Beiji Emperor-God statue in front of his home villages temple. In 1884, his parents arranged for his first marriage to Lu Muzhen (1867–1952), the daughter of a local merchant. In 1887, Sun Wen left for Hong Kong to enroll in the college of medicine and left his wife behind. They would have three children together: son Sun Fo (b. 1891), daughter Sun Jinyuan (b. 1895), daughter Sun Jinwan (b. 1896). He would go on to marry twice more and take a long-term mistress, all without divorcing Lu. In Hong Kong, Sun received a medical degree from the Hong Kong College of Medicine (now the University of Hong Kong). During his time in Hong Kong, the young man converted to Christianity (to his familys chagrin). When he was baptized, he received a new name: Sun Yat-sen. For Sun Yat-sen, becoming Christian was a symbol of his embrace of modern, or Western, knowledge and ideas. It was a revolutionary statement at a time when the Qing Dynasty was trying desperately to fend off westernization. By 1891, Sun had given up his medical practice and was working with the Furen Literary Society, which advocated the overthrow of the Qing. He also began a 20-year relationship with a Hong Kong woman named Chen Cuifen. He went back to Hawaii in 1894 to recruit Chinese ex-patriots there to the revolutionary cause in the name of the Revive China Society. The 1894–1895 Sino-Japanese War was a disastrous defeat for the Qing government, feeding into calls for reform. Some reformers sought a gradual modernization of imperial China, but Sun Yat-sen called for the end of the empire and the establishment of a modern republic. In October 1895, the Revive China Society staged the First Guangzhou Uprising in an attempt to overthrow the Qing; their plans leaked, however, and the government arrested more than 70 society members. Sun Yat-sen escaped into exile in Japan. Exile During his exile in Japan, Sun Yat-sen met Kaoru Otsuki and asked for her hand in marriage in 1901. Since she was only 13 at the time, her father forbade their marriage until 1903. They had a daughter named Fumiko who, after Sun Yat-sen abandoned them in 1906, was adopted by a family named Miyagawa. It was also during his exile in Japan and elsewhere that Sun Yat-sen made contacts with Japanese modernizers and advocates of pan-Asian unity against Western imperialism. He also helped supply weapons to the Filipino Resistance, which had fought its way free from Spanish imperialism only to have the new Republic of the Philippines crushed by the Americans in 1902. Sun had been hoping to use the Philippines as a base for a Chinese revolution  but had to give up that plan. From Japan, Sun also launched a second attempted uprising against the government of Guangdong. Despite help from the organized crime triads, on October 22, 1900, the Huizhou Uprising also failed. Throughout the first decade of the 20th century, Sun Yat-sen called for China to expel the Tatar barbarians- meaning the ethnic-Manchu Qing Dynasty- while gathering support from overseas Chinese in the US, Malaysia, and Singapore. He launched seven more attempted uprisings, including an invasion of southern China from Vietnam in December 1907, called the Zhennanguan Uprising. His most impressive effort to date, Zhennanguan ended in failure after seven days of bitter fighting. The Republic of China Sun Yat-sen was in the United States when the Xinhai Revolution broke out at Wuchang on October 10, 1911. Caught off guard, Sun missed the rebellion that brought down the child emperor, Puyi, and ended the imperial period of Chinese history. As soon as he heard that the Qing Dynasty had fallen, Sun raced back to China. A council of delegates from the provinces elected Sun Yat-sen to be the provisional president of the new Republic of China on December 29, 1911. Sun was chosen in recognition of his unflagging work raising funds and sponsoring uprisings over the previous decade. However, the northern warlord Yuan Shi-kai had been promised the presidency if he could pressure Puyi into formally abdicating the throne. Puyi abdicated on February 12, 1912, so on March 10, Sun Yat-sen stepped aside and Yuan Shi-kai became the next provisional president. It soon became clear that Yuan hoped to establish a new imperial dynasty, rather than a modern republic. Sun began to rally his own supporters, calling them to a legislative assembly in Beijing in May of 1912. The assembly was evenly divided between supporters of Sun Yat-sen and Yuan Shi-kai. At the assembly, Suns ally Song Jiao-ren renamed their party the Guomindang (KMT). The KMT took many legislative seats in the election, but not a majority; it had 269/596 in the lower house, and 123/274 in the senate. Yuan Shi-kai ordered the assassination of KMT leader Song Jiao-ren in March of 1913. Unable to prevail at the ballot box and fearful of Yuan Shi-kais ruthless ambition, Sun organized a KMT force to challenge Yuans army in July 1913. Yuans 80,000 troops prevailed, however, and Sun Yat-sen once more had to flee to Japan in exile. Chaos In 1915, Yuan Shi-kai briefly realized his ambitions when he proclaimed himself the Emperor of China (r. 1915–16). His proclamation as emperor sparked a violent backlash from other warlords- such as Bai Lang- as well as a political reaction from the KMT. Sun Yat-sen and the KMT fought the new emperor in the Anti-Monarchy War, even as Bai Lang led the Bai Lang Rebellion, touching off Chinas Warlord Era. In the chaos that followed, the opposition at one point declared both Sun Yat-sen and Xu Shi-chang as the President of the Republic of China. In the midst of the chaos, Sun Yat-sen married his third wife, Soong Ching-ling (m. 1915–1925), whose sister May-ling would later marry Chiang Kai-shek. To bolster the KMTs chances of overthrowing Yuan Shi-kai, Sun Yat-sen reached out to local and international communists. He wrote to the Second Communist International (Comintern) in Paris for support, and also approached the Communist Party of China (CPC). Soviet leader Vladimir Lenin praised Sun for his work  and sent advisers to help establish a military academy. Sun appointed a young officer named Chiang Kai-shek as the commandant of the new National Revolutionary Army and its training academy. The Whampoa Academy officially opened on May 1, 1924. Preparations for the Northern Expedition Although Chiang Kai-shek was skeptical about the alliance with the communists, he went along with his mentor Sun Yat-sens plans. With Soviet aid, they trained an army of 250,000, which would march through northern China in a three-pronged attack, aimed at wiping out the warlords Sun Chuan-fang in the northeast, Wu Pei-fu in the Central Plains, and Zhang Zuo-lin in Manchuria. This massive military campaign would take place between 1926 and 1928, but would simply realign power among the warlords rather than consolidating power behind the Nationalist government. The longest-lasting effect was probably the enhancement of Generalissimo Chiang Kai-sheks reputation- but Sun Yat-sen would not live to see it. Death On March 12, 1925, Sun Yat-sen died at the Peking Union Medical College from liver cancer. He was just 58 years old. Although he was a baptized Christian, he was first buried at a Buddhist shrine near Beijing called the Temple of Azure Clouds. In a sense, Suns early death ensured that his legacy lives on in both mainland China and Taiwan. Because he brought together the Nationalist KMT and the Communist CPC, and they were still allies at the time of his death, both sides honor his memory. Sources Bergere, Marie-Clare. Sun Yat-sen. Trans. Lloyd, Janet. Stanford, California: Stanford University Press, 1998.Lee, Lai To, and Hock Guan Lee. Sun Yat-sen, Nanyang and the 1911 Revolution. Singapore: Institute of Southeast Asian Studies, 2011.Lum, Yansheng Ma, and Raymond Mun Kong Lum. Sun Yat-sen in Hawaii: Activities and Supporters. Honolulu: Hawaii Chinese History Center, 1999.  Schriffin, Harold. Sun Yat-sen and the Origins of the Chinese Revolution. Berkeley: University of California Press, 1970.

American Literature - compare and contrast one or two of Emily Essay

American Literature - compare and contrast one or two of Emily Dickinsons poems about death to Thanatopsis by William Cullen B - Essay Example She also suggests the cycles of life as they ride together in a carriage looking at the school full of children. She also makes reference to the growth of grain, providing more evidence of the cycle of life. In comparing the poems written by Bryant and Dickinson, one can see two different concepts of death as they are framed similarly. The poem Thanatopsis by William Cullen Bryant personifies nature in the first section of the work. Similarly to Dickinson, Bryant creates a pattern of speaking about nature that suggests that she is a female entity, He states â€Å"To Him who in the love of nature holds/Communion with her visible forms, she speaks/ a various language† (Bryant lines 1-3). This suggests that the concept of nature has an intent, a driven purpose that is founded in a sentient being that makes choices about what will and what will not happen. In this, there is a will to what happens, a sense that there is a higher purpose and meaning. This is a common theme within th e human discourse about elements of life that have no independent thought but hold power over the course of life. Nature has a power that must be dealt with and in personifying it, that power is contained with meaning and purpose that is necessary to explain the tragedies that occur. Dickinson does the same thing with death, giving it an intent through personification and creating a meaning through which the application of death is made. She states in her opening lines â€Å"Because I could not stop for Death/He kindly stopped for me† (Dickinson Lines 1-2). If death is someone who is a friend, then what he does is done with reason, the sorrow felt lessoned because clearly there was a reason that death comes to enact his purpose. Personification provides solace so that meaning and intent are provided through sentient purposes of those powers that are greater than mankind can control. Both death and nature fall into this category. Bryant, however, discusses death without person ification, but as an extension of nature. He imbues in the dead a power that coincides, at the least, with nature. He states â€Å"Old Oceans gray and melancholy waste - /Are but the solemn decorations all/Of the great tomb of man† (Bryant lines 43-45). In this, he is suggesting that not only is nature a woman, but her purpose is to provide a place of rest for the dying human beings that are not a part of her, but are the monarchy of the space. While he does not put her in thrall to humans, he does suggest that humans reign over the space in which she exists. He states â€Å"In their sleep - the dead reign there alone† (Bryant line 47). This gives them a power over the space of death, planted within the Earthly sphere of existence. The language of Bryant’s poem is not broken evenly into stanzas, but is designed with one long stanza that makes his argument about death, and a shorter, nine line stanza that brings his point across. He suggests that one should live life fully and take advantage of all that it has to offer, so that when death comes one is ready to rest. He does not say, but suggests that life is one chance of experience, and when the time comes to leave, it should not be with regret for the chains that have held one back, but for the way in which life has been lived to its fullest. Death should be at a time of readiness. Dickinson divides her poem into six, four line stanzas that are done in such a way to make a statement of thought within each verse. The poem has no rhyming, as the

Marketing plan Essay Example | Topics and Well Written Essays - 4500 words - 2

Marketing plan - Essay Example prehensive understanding of the wider market periphery surrounding the business environment of IKEA, the present market position of the company is recognized. The discussion also entails an assessment of the potential competitors of the company whom it has to override in order to place its product as a unique entity in the market. The plan further illustrates the mode of promotion and distribution that the company would implement in order to ensure high performance from the product. At the outset of the planning stage, a crucial factor which can be recognized is that the strong brand name of the company would certainly help it to establish its one of the invaluable offerings i.e. coffee tables in the market. Contextually, an action program with regard to the marketing plan has been substantiated in the paper which would enable to guide the various activities of the entire process. The present day market scenario is changing rapidly on a global basis. It has been noticed that the preferences and the choices of the customers have also been altering simultaneously. There are many companies which offer similar kinds of product. For this reason, the companies now-a-days are quite concerned about making their products or services distinct from their competitors. In this regard, the concept of marketing has become quite crucial. It is the process through which the value of the product would be communicated to the customers. In other words, it can also be regarded as the art of selling goods. In context of today’s business scenario, it is not enough for companies, just to make a good or better quality product. They should also market the product effectively and communicate the quality or the benefits of the products or the services to the customers. There are various aspects of marketing that companies need to follow. The company should understand that custome rs will only prefer a product that is widely available in the market at a cheaper cost. A product or service

The texts, Othello by William Shakespeare, Big World by Tim Winton Essay Example for Free

The texts, Othello by William Shakespeare, Big World by Tim Winton Essay The texts, Othello by William Shakespeare, Big World by Tim Winton and my visual appropriation, have enriched my understanding of the outsider through a variety of language and visual techniques. Through the portrayal of Othello and Roderigo in Othello, the author in Big World and the outsider in my visual appropriation, the authors have conveyed the notion that outsiders will forever and always be outsiders. No matter how hard the outsider tries to fit in or deny their otherness, at times seemingly part of the group, they will, in the end, still be considered an outsider. In Othello, Othello denies his otherness in order to conform to society however he is never truly accepted by society or himself. At the start of the play, Othello strongly disputes Brabantio’s claims of him using some sort of magic to seduce Desdemona, declaring he won her love like anyone else would. â€Å"Of my whole course of love: what drugs, what charms,/ What conjuration and what mighty magic –† the repetition of the word ‘what’ illustrates Othello’s intense dissent regarding him possessing any sort of other worldly attributes which would make him an outsider. However by the end of the play, even Othello himself, stated that he used magic. â€Å"there’s magic in the web of it† the use of metaphor when referring to the handkerchief, that Othello gave Desdemona as a token of their love, portrays Othello’s inability to even accept himself. Used with other words such as â€Å"charmer†, â€Å"fancies†, â€Å"perdition† and â€Å"sibyl† which have negative magical connotations, Othello himself reiterates his otherness which at the start he was denying. This shows that despite Othello trying to fit in to society, he is always considered an outsider by both society and himself. Similarly, Roderigo believes he has a close relationship with Iago but he is actually being manipulated and not accepted at all by Iago. Roderigo listens to Iago and gives him all his money in the hopes of being able to have Desdemona. The repetition of Roderigo’s questioning tone, â€Å"what will I do†, â€Å"what should I do? †, â€Å"what say you? † , portrays Roderigo’s trust in Iago and the idea that he is seemingly lost without Iago’s guidance. It gives the impression that Roderigo thinks he has a close connection with Iago through his confiding of his thoughts and request for advice. Towards the end of the play though, Roderigo appears out of nowhere, apparently awoken from his ‘trance’, and accuses Iago of using him for his money. â€Å"Very well, go to! I cannot go to, man, nor ‘tis not very well. † the angry tone of Roderigo shows he now knows that he has been manipulated and that his relationship with Iago was a false one. This emphasises the idea of Roderigo believing he was accepted by Iago when in actual fact, he was always the outsider. In Big World by Tim Winton, the author gives the feeling that he is part of society and accepted but he continually refers to the fact that he is an outsider. The author has a best friend named Biggie, who saves the author from bullying and thus how they became best friends. In â€Å"unlike him I’m not really from here. † and â€Å"†¦the city, I’m from there originally. † the tone conveys that the author is not from Biggie’s community and although having lived there for some time, he still considers himself as an outsider, as someone who doesn’t belong. Yet in â€Å"for once I’m not faking it. † The use of personal pronoun shows that the author finally feels accepted and that he is part of Biggie’s society for real while all the other times he was only pretending to fit in. Nonetheless, in the end the author is still deemed an outsider. â€Å"†¦Biggie†¦ will blow me off.. † the colloquial language illustrates that even though the author felt like he had finally fit in, it still resulted in Biggie leaving him because he is an outsider. This demonstrates that regardless of outsiders trying to fit in, and at times they do, in the end they are still viewed as different. My visual appropriation also captures the idea that an outsider will remain on the outside no matter how much they try to integrate with society. The use of colour symbolism shows the man’s desire to fit in with the group and feel acknowledged despite being different and an outsider. The vectors of the shutters convey the notion of inviting the man to join the group and give the impression of the group welcoming him. However the leafy gate, which separates the man in the foreground from the group in the background, creates an atmosphere of separation conveying the sense of the man still being an outsider. Furthermore the square, in which the group is seen, can be considered a window and when the appropriation is viewed as a whole, it looks like the group of people is enclosed in a room while the man is left on the outside where he can only observe. This gives the feeling that regardless of the closeness the man and group seem to be in, the man is still an outsider. As a result it shows that in spite of the man trying to fit in, to deny his otherness, he incessantly remains an outsider. Through the variety of literary and visual devices encountered in the texts, Othello, Big World and my visual appropriation, it has enriched my understanding of the outsider. The outsider will continually be perceived as the other even with them attempting to join the group or society. At times they may appear to fit in and feel accepted but ultimately the outsiders will be regarded as just that, outsiders.

George C. Marshall :: essays research papers

	George C. Marshall was born on December 31, 1880, in Uniontown, Pennsylvania. He graduated from the Virginia Military Institute (VMI) in 1901 and was commissioned a Second Lieutenant. During World War I he was stationed in France and won acclaim for his direction of the Meuse-Argonne offensive. Before the offensive, Marshall was responsible for; the withdrawal of 200,000 men, and replacing them with 600,000 American soldiers, making sure that there were hospitals to treat the sick and wounded, moving more than 3,000 cannons and 40,000 tons of ammunition, all the while hiding these movements from the Germans by moving only at night. 	After World War I he was a high-level aide to General John J. Pershing. Prior to the outbreak of World War II he progressed steadily from assistant chief-of-staff of the U.S. Army (July, 1938) to deputy chief of staff (October, 1938), to chief of staff the following year. In 1944, Marshall was promoted to General of the Army. He spent a year in China in 1945-46 as President Truman's representative, attempting to bring about a peaceful resolution to the conflict between the nationalists and the communists. 	As Secretary of State from 1947 to 1949, he developed an economic program, the Marshall Plan, to help bring relief to war torn nations in Europe. The plan stipulated that the United States war prepared to assist Europe on certain terms. The European countries were to (1) Confer and Determine their needs on a continental basis; (2) show what resources they could put into a common pool for economic rebuilding; (3) stabilize their currencies; and (4) try to remove trade barriers so that goods could flow freely throughout the continent. With the assistance of the Marshall Plan, Western Europe began to recover from the ravages of war. Marshall's effort to include the Soviet Union and Eastern Europe in this grand design was rejected by Moscow. As Western Europe rebuilt, Europe was divided both economically and ideologically, and conflicting politics soon laid the ground for "The Cold War". When it became evident that the gap between Eastern and Western Europe would not be bridged, and that the Western European states feared for their safety, Marshall was one of the leaders who created the North Atlantic Treaty Organization which has ensured the security of the West. The establishment of NATO in 1949 achieved a balance of power in Europe that endured until the end of the Cold War.

Goal and Career Action Plan

University of Phoenix Material Professional Career Action Plan Outline Complete this professional career action plan outline after viewing the Career 101 workshop link on the student website. You may need to research specific careers or companies to answer all of the questions. A professional career plan details career goals, rather than personal goals. This plan will look at your professional strengths and weaknesses, the type of company you wish to work for, any knowledge gaps that exist, and your professional resume.Create three to five professional goals (for example, â€Å"I want to get a job in a health care facility in the emergency services department†), and then complete this outline with those goals in mind. 1. Goal #1 2. Goal #2 3. Goal #3 I. Self-Awareness a. Professional strengths i. ii. b. Personal strengths i. ii. c. Professional weaknesses i. ii. d. Personal weaknesses i. ii. e. Write 4 to 5 sentences, using the strengths and weaknesses above, to describe yours elf to a potential employer. II.Ideal Next Objective (or position) – based on your self-assessment, where will you go next? a. Required competencies i. ii. b. Compensation requirements i. ii. c. Company culture i. ii. d. Compromises i. ii. III. Gap analysis, plan, and execution – these are skills you already have a. Credentials i. ii. b. Responsibilities i. ii. c. Accomplishments (personal and professional) i. ii. d. Career management gaps (lacking credentials) i. ii. IV. Personal marketing a. Resume (include) b. Cover letter (include) c.Networking – what do you do to network? i. ii. d. Interviewing techniques and skills i. ii. V. Periodic career audit a. How often will you evaluate career plan? b. What influences or affects career plans i. ii. Professional Career Action Plan Outline Complete this specialized career action plan outline after watching the Career 101 workshop link onthe student website. You may need to investigate precise careers or companies to a nswer all of theinquiries. A professional  career  plan specifics  career  objectives, rather than personal objectives.Thisproposal will look at your specialized fortes and faintness, the kind of business you wish to work for,any knowledge gaps that exist, and your expert recommence. Create three to five objectives professionals (e. g. , â€Å"I want to get a job at a health center in the unitof emergency services†), and then thorough the picture with the objectives in mind. 1. Goal  #12. I would  get a job in a  supported living community  as a health manager. 3. Goal  #24. I love to finish my  education with a  DrPH. 5. Goal  #3I excelsior’s link program for paramedic’s. I.Self-Awarenessa. Professional fortesi. Communication  talentsii. Written abilitiesb. Personal fortesi. People  expertiseii. Trust  worthyc. Professional  weaknessesi. Computer skillsii. Typing skillsd. Personal  faintnessi. I over-extend myself  ii. e. Wri te  4 to 5 sentences, using the  fortes and faintness above, to describe you  to apotential company. I am a very outbound and optimistic thinking individual with brilliant leadershipskills. I am a instigator and very honest and trust worthy. I must declare I need toprogress my computer and typing talents

Ho Chi Minh and the Success of Vietnamese Communism Essay

Communism as a political philosophy has had both its critics and nationalist proponents throughout recent history. As a tool for nationalistic movements in recent, one of the most compelling examples is how communism was introduced and used by Ho Chi Minh to help Vietnam become a unified and independent nation in the 1970s. Ho Chi Minh, a Marxist Leninist, charismatic and populist leader, adopted communism through his experiences, struggles, and challenges. Communism came to play an important role in bringing Vietnam independence and freedom from the French and subsequent colonialist rulers. Ho Chi Minh used communist to help the Vietnamese develop feelings of patriotism and nationalism toward the country. Ho Chi Minh created several†¦show more content†¦Therefore, the Vietnamese people were eager to support any ideology that could relieve themselves from French colonialists. Communism was ideal because it was anti-imperialist and supported the constant state of revolution and revolt against the hierarchies and upper classes. The leader of this communist introduction and development in Vietnam was Ho Chi Minh. Ho Chi Minh, born Nguyen Tat Thanh, grew up with a passion for freeing his country of the French. Ho Chi Minh worked hard on his French when his tutor told him, â€Å"If you want to defeat the French, you must understand them. To understand the French you must study the French language.† Ho Chi Minh’s patriotism developed mainly from his Chinese-language instructor, Hoang Thong, who was anti- French himself. Thong believed that losing one’s family was worse than losing one’s country. Ho Chi Minh’s first involvement against political action came on May 9, 1908 when he joined a peasant uprising as a translator. Attempting to translate in the front of the crowd, he was beaten and forced to hide at his friend’s house at night to prevent being arrested. In the following years, Ho Chi Minh yearned to go ov erseas; he said to journalist Anna Louise Strong, â€Å"The people of Vietnam, including my own father, often wondered who would help them to remove them the yoke of French control†¦I saw that I must go abroad to see for myself. After I had found out how they lived, IShow MoreRelatedTurning Point in History for Vietnam Essay953 Words   |  4 Pagescommunist north and the anti-communist south. Ho Chi Minh controlled North Vietnam, better known as the Democrat Republic of Vietnam, with its capital in Hanoi. Whereas in South Vietnam, better known as the Republic of Vietnam with it’s capital in Saigon, the south Vietnamese was commanded by Ngo Dihn Diem. Even with the different viewpoints on how each commander believes Vietnam should be run, governing styles, diplomacy, etc., however both Ho Chi Minh and Ngo Dihn Diem display overwhelming supportRead MoreLeadership Styles of Ho Chi Minh and Ngo Dinh Diem Essay871 Words   |  4 Pagescommunist north and the south, which was anti-communist. Ho Chi Minh controlled North Vietnam, better known as the Democrat Republic of Vietnam, with its capital in Hanoi. Whereas in South Vietnam, better known as the Republic of Vietnam with Saigon as its capital, Ngo Dihn Diem commanded the South Vietnamese. Even with the different viewpoints on how each commander believes Vietnam should be controlled by their governing styles, however both Ho Chi Minh and Ngo Dihn Diem display overwhelming support byRead MoreHo Chi Minh1114 Words   |  5 PagesThrough the many years of Ho Chi Minh’s leadership, Vietnam had been led into independence and unity. 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French Indochina was a colony of France consisting of the modern day countries of Vietnam, Laos, and Cambodia. The colony was created after the French occupied several important cities and the Vietnamese were forced to sign treaties acknowledgingRead MoreThe Vietnam War Of The Cold War1419 Words   |  6 PagesThe Vietnam war started as a U.S. strategy of authority in times of the cold war, which was directed to prevent the advancement of communism in the world. The War had begun in 1954, after the rise of power with Ho Chi Minh and his communist Viet Minh party in North Vietnam, and continued against the backdrop of an intense Cold War against the United States and the Soviet Union. More than 3 million people were killed, including 58,000 Americans. In 1975, communist forces took control of Saigon