Thursday, December 27, 2018
'Tess of the Dââ¬â¢urbervilles\r'
'Discussion Director â⬠Tess of the Dââ¬â¢Urbervilles 1. One of the biggest issues in this novel is whether Tess is victimized, whether she is responsible for(p) for her parcel, or whether she is partly victimized and partially responsible for her fate. What do you think? through unwrap the entire novel, Tess has been victimized by others and by pure accident. Starting from the very ancestor when her father found out close to their link to the Dââ¬â¢Urbervilles, every fortuity she experienced was initiated by external forces.Her cause mistakes are minimal and forgivable until the land up of the novel. Some of the readers of the literacy circle argued that Tess is responsible for her fate in the end because of her stopping point to belt down Alec. I call back that she had been far likewise pressured and in the end she exploded and did something out of desperation. If she hadnââ¬â¢t been victimized for so hanker before her death, she definitely would not conco rd committed such a crime. 2. be there times when Tess does bedevil a choice and her decisions and actions are the result of her cite?Yes, Tess does make her own decisions throughout the novel. For example, when she decides to discover nonesuch about her past, this is a decision based on her character. Although one layaboutââ¬â¢t say she is to blame for his reaction, nor usher out anyone criticize her for her honesty, it was this decision that got her abandoned by her husband. She makes many decisions where she ends up beat outting in a worse situation, however up until the end, all her intentions are considerably natured. 3. The trounce calamityââ¬highest tragedy in footlingââ¬is that of the WORTHY encompassed by the INEVITABLE. The tragedies of immoral and worthless people are not of the opera hatââ¬Â Do you agree with Hardy? Do you believe that the novel is a tragedy? Yes I agree with Hardy. It is more(prenominal) sad to read about a well-behaved soulf ulness who experiences terrible events and catastrophes rather than spoilt people. It is tragic because one would not calculate terrible things to happen to good people, the joint idea world that positive actions get positive rewards.The idea of tragedy being inevitable scares readers in believing that charitable beings are hopeless in the h rare of fate. This idea of tragedy that Hardy describes is illustrated in the novel. Tess is exactly what he says a good tragedy is about, a good individual that succumbs to the inevitable. 4. How does Alec show himself to be a better, more considerate, less purely villainous person than we might have believed him to be early? Are his actions toward Tess ever motivated by cut? Alec returns in the plot as a convert. He went from being a rapist to being a priest.He shows himself to be better by wooing Tess with the herald of comfort and love. He compares himself to Angel and tells her that Angel will never come back. He tells her the tru th about his last produce and provides her with honesty. I donââ¬â¢t believe his actions toward Tess are motivated by love. mortal in love would not have tempted her so devilishly with money and nourish; they would provide emotional support preceding(prenominal) all. If Tess did not feel there was love between them, then most probable he was still his same old scheming self.\r\n'
Sunday, December 23, 2018
'The Appropriateness and Applicability of Behaviorism to Human Relations\r'
'The hypothetic conceptionualities of behaviourism cover the patriarchal angle of behavioural perspective in aim of explaining the motives of action, rationale of attitude, and prime associates of valet de chambreity dimensions. The school of carriageism covers the therapeutic interventions manoeuvre by objective and empirical approach. The concepts of appearanceism envelopes the diverse and dynamic component of serviceman behavior that aims to discover possible drills and link that whitethorn further organize tender actions.Various theoretical frameworks that govern the behavioural concept have provided an approach to explain pitying actions. The theories that have aroused in this squargon are Pavlovs classical teach, Watsons knowing neuroses, and B. F. Skinners operant condition, which are the skeletal fend forbone of behavioral perspective. With further application of the said abstract pattern, noted limitations have also been observed. bearing involves gra dual statutory progression, which end be learned and unlearned finished suggested behavioral patterns.By nurture these behavioral cues, one may sustain the capabilities of predicting the probable angles of action that enhances benignant coitions. According to the theoretical framework of Ivan Pavlov, creatures including valet possess the capacity to form their behavioral pattern through reconditioning, which popularly cognise as the framework of classical conditioning. Pavlov has started his sample on the behavioral paradigm, which clearly involves beast subjects and their cravings for their needs.Nature justifies that creatures possess their necessities in order to asseverate living, while classical conditioning proves that certain(p) stimuli are triggered in response to these needs, and possess modifiability that depends on the dynamic nature. An other theoretical framework send wordd is John Watsonââ¬â¢s neuroses and behavioral modifications. Watson proposed that t he possibility to induce phobias, fears and over either neuroses are even possible to the extent that it fundament be applied to an 11-month old infant. Furthermore, Watson has theorized that these behaviors can be further modified back into the negation or absence of the organise neuroses.The conceptual model of Watson has provided distinct explanations among maladaptive behavior that may have been present to heterogeneous nation. As according to the possibleness, these behaviors are formed due to the instillation of psychological ill-treat presented at age of vulnerability. Lastly, the most popularly utilized conceptual pattern involves the supreme use of operant conditioning, which holds that gay beings are blank slates that obtain behavioral patterns through learning experiences. demeanor theory maintains that human actions are initiated and developed through learning experiences.The major premise of behavior theory is that individuals change their behavior depending on the reactions it obtains from others: Behavior is supported by abide bys and extinguished by negative consequences or responses. The condition of the learned behavior is strengthened by reward and avoidance of punishment or faded by lack of reward and aversive stimuli. Whether a given behavior pattern persists depends on the differential reinforcement â⬠the rewards and punishments prone to that behavior and the rewards and punishments attached to alternative behavior.By the conceptual patterns of behaviorism school, the possibility of improving human relations could be present. As human being interact with each other, they utilize mutation types of actions and attitudes that are primarily lead by their won behavioral aspect. Taking an employment in the view of behavioral deviances, the conditioning of such deviant promotion modifies the record of the person. These experiences include personally observing other individuals behaving erratically and aggressively to obtain virtually goal or watching people being rewarded for angry actions on television, movies or other media sources.People learn to act aggressively when, as children, they model their behavior after the violent acts of adults. Later in life, these violent behavior patterns persist in neighborly relationships. One example is a son who sees his father repeatedly striking his begin with impunity is likely to become a strike parent and husband. As for human relations, the conditioning of behavior provides development of accord on how people act and behave, which is essential peculiarly in consideration of probable positivist and negative actions.Taking behavioral perspective in account, the possibility of predicting the rationale for action, comprehension of reasons for action, and understanding of the personality of the person are all possible; hence, reducing chances of conflicts, and probable improvements of behavior through modification and conditioning. However, such theories propose limitations especially in the perspective of every(prenominal) individualââ¬â¢s unique character; since, cultural, upbringing, and social environment varies among individuals. Human relation needs to consider as come up other factors that influence behavior, such as physical, emotional, social, and cultural dimension.\r\n'
Thursday, December 20, 2018
'Chris Mccandless Essay\r'
'People travel into the wild on the watch to face the worst; they do non want to encounter a deathly situation. The globe in shite capital of the United Kingdomââ¬â¢s ââ¬Å"To Build a harryââ¬Â went into the cutting prepared for nothing, he matte that he was above nature and it could not affect him. Chris McCandless in Jon Krakauerââ¬â¢s ââ¬Å"Into The vehementââ¬Â went into the wild unprepared for the conditions he was some(predicate) to face. As a person who charter the writings of Jack capital of the United Kingdom, his death seems slenderly ironic. ââ¬Å"To Build a arouseââ¬Â by Jack London brings bring out the raillery even more than, we see how London wrote and how it relates to how Chris died.\r\nChris McCandless is a person who did not believe in rules of society. He believed that he was above rules. He even matte up he could whacking nature; he went into the wild expecting to tot out alive while he lived on what nature gave him. ââ¬Å"A laska has long been a magnet for dreamers and misfits, volume who think the clean enormity of the Last Frontier volition patch all the holes in their livesââ¬Â (Krakauer, 6). This is incisively what Chris was trying to do when he went into the Alaskan wilderness. He wanted to escape the rules and ugly he faced in society.\r\nJim Gallien recalled, ââ¬Å"He wasnââ¬â¢t carrying anywhere near as much food and gear as youââ¬â¢d expect a clapperclaw to be carrying for that kind of tripââ¬Â (Krakauer, 5). The cosmos in ââ¬Å"To Build a Fireââ¬Â went to go meet his friends in the cold with nothing to protect him or give him warm except the clothes on his back, and a dog that accompanied him. Chris and the man both went into the wilderness underprepared for the challenges they would face. Chris read Jack London throughout his life, he knew slightly his stories and this is how he intentional about the mantrap of the Alaskan wilderness, solely as he read he should h ave excessively learned of the dangers.\r\nEven though he read these stories by Jack London he still went into the wild unprepared. Chris McCandless exhausted most of his life in a warm climate. He was born in California, grew up in Virginia, and went to college in Georgia. Chris has never experienced anything relatively close to the Alaskan climate. Through reading stories about people experiencing the Alaskan wilderness Chris should have learned about the dangers that people faced in the cold temperature. The man was not fright of the cold at all, he snarl as if he was above it and stop up dying.\r\nThis shows the dangers of undermining the climate of the north and Chris did the same. He tried to live off of the kill that was barren. The man was not concerned with ââ¬Å"the absence seizure of sun from the sky, the tremendous cold, and the strangeness and weirdness of it allââ¬made no upshot on the manââ¬Â (London). The man in ââ¬Å"To Build a Fireââ¬Â was a repres entation of rational thinking, and how people in society believe mankind is more powerful than the world. This thinking was evident in Chrisââ¬â¢s life.\r\nHe felt that he was above the laws of the government. He did what he wanted, ââ¬Å"On December 2, he reached the Morelos Dam and the Mexican border. Worried that he would be denied unveiling because he was carrying no identification, he sneaked into Mexico by paddling through the damââ¬â¢s sensory(a) floodgates and shooting the spillway belowââ¬Â (Krakauer, 25). in that location are resemblances between the qualities of the man and Chris McCandless. Chrisââ¬â¢s death was not ironic but the reason he died was ironic.\r\nTo Build a Fireââ¬Â is a story about a man who is a very rational thinker who died because he felt he was better than nature and it could not kill him, the dog he traveled with lived because it relied on instincts. Chris went into the wild with a learning ability similar to this manââ¬â¢s m indset. This is what brought out the irony of Chrisââ¬â¢s death, he was an devouring(prenominal) reader of Jack London and by reading his stories he should have been satisfactory to conclude that in order to wear in this climate he required to be more prepared for demanding situations than he was.\r\n'
Wednesday, December 19, 2018
'Allan Pinkerton-The Detective\r'
'Allan Pinkerton was a known US investigator that was innate(p) in Glasgow, Scotland in 1819. He is real touristed in his clipping because he is the founder of the vigorous known and first detective agency in the United States, the Pinkerton chest. At the early age, his father who is a police sergeant died in a engagement left the Pinkerton family in great poverty. As Allan grows up, he found a work as a blur or barrel-maker and then joining in Chartism, a group of people who believes in semipolitical and social reforms.The Pinkerton was always associated with surety and protection. He had spend his intent in galore(postnominal) security concerns analogous private investigations, and component partl security. Pinkerton biography as a detective started when he emigrate from Scotland to America. The reason wherefore he wanted to go to America is because he wants to escapes imprisonment. And in 1842, he established a copper making cheat on in Chicago, Illinois. Pinkert on was known to be a savior of slave or he support the anti slavery movements.He usually uses his shop as an escape route of slave in the said state. In 1849, Pinkerton became the first ever detective in Chicago and in 1950, together with Edward Rucker they realize the North-Western police Agency. The said agency was renamed as Pinkerton topic police detective Agency. As mentioned in the earlier leave of the essay, Pinkerton was very popular in terms of security and surveillance matters. In fact, the modes that he uses in his career as a detective is still universe employ today in m whatever a nonher(prenominal) investigations.Some of the techniques of Pinkerton in many investigation processes are the ââ¬Å"shadowingââ¬Â and ââ¬Å" cloak-and-daggerââ¬Â. The former also known as surveillance of a queer which means that the suspect is universe monitored in his or her every moves every term while the latter is also known as assuming a role which means that a person is assuming or doing a role in such a way that the suspect leave act normal when an investigation is beingness done. Undercover operations nowadays are very popular in medicate cases incidents.Example of this is when a military officer is under covering his truthful identity as a policeman and portraying as a buyer of a certain prohibited drug and when the suspect had transaction with the undercover policeman, then this is a very useful evidence for the investigation. The leadership of Pinkerton as a US detective had produced many winning investigations and lessening the crime rate in his time. He was competent to stop many assassination attempts peculiarly on the known government officials. He was fitting to determine a send offed and smooth assassination on Abraham capital of Nebraska and was commensurate to hamper the said attempt.As many writers accounted him as a man of great forcefulness of observation and courage (Library, 2007). There were several writings tha t center the life, career and courage of Pinkerton as a US detective. In 1990, a movie empower The travel and The Jackal that was based on the life of Pinkerton was made. The movie was done in the Civil state of war time and its all about love, drama and spies. From the movie, an assassination attempt was done to the president of the country who is change of location using a machinate. In the middle of the commute, the train will pass to a wooden bridge.The plan of the assassination is to plant a bomb at the bottom of the wooden bridge and ultimately an shot will cause the death of the president (Kelly, 2008). Pinkerton was able to intercept the assassination attempt of the participator by stopping the derailing of the train where the president is and cancel outing the 2 suspects and warned the president, who is Lincoln that on that point is a plan to kill him. He was able to stop the attempt. This links to the true story on the attempt to assassinate Lincoln which was ab le to intercept by Pinkerton (Karesony, 2006).After this event, Pinkerton was appointed as by Lincoln as the head of the US Secret Service. The said agency is responsible of intercepting many espionage acts during the Civil War. This prevents the War Between the States of America (Kelly, 2008). The chief(prenominal) story of the movie is about Pinkerton who was assigned to be a spy against the Confederate. As a cabalistic factor of the country, Pinkerton was able to establish a persona in which the said secret agent had succeederfully portrayed a simple man in a society so that the Confederate will not suspect him as a spy.This method can also be seen on the England-secret agent James Bond who does many espionage act to permeate or gather some important training from their enemy. Pinkerton uses this method in order for him to know the plans of the Confederate and that he can able to maneuver any possible action that will lead to the give of his superior who is the president ( Karesony, 2006). In the movie, Pinkerton met a pleasing lady who is also a spy but in the Confederate side and Pinkerton eventually square off in love to her.The story turns on the two main characters, Pinkerton and Rose. Pinkerton faces to challenge, to play the role as a secret agent for Lincoln and his love fight to Rose. Rose eventually attacks the weakness of Pinkerton to be a tool in executing her plan to pass over the government of Lincoln (Karesony, 2006). Though this is one of the close to popular investigations that were done by Pinkerton in his life, there are also some small write cases that he was able to solve. Many money and properties from looting acts were recovered and thieves were successfully traced.Some of the successful robbery cases the robbery of the Carbondale, Pennsylvania Bank of $40,000, and that of The Adams Express Company of $700,000, on 6 January, 1866, from a train on The upstart York, New Haven, and Hartford Railroad, and the taking of $30 0,000 from an express-car on the Hudson River railroad. He also broke up gangs of thieves at Seymour, Indiana, and the ââ¬Å" molly Maguiresââ¬Â in Pennsylvania. Due to his eagerness and courage, Pinkerton was able to modulate the security and investigation process in his time even though high technology gadgets were not available in his time.Even today, the techniques of Pinkerton are being used to solve many cases and help in the success of investigations like police investigations. The Central Intelligence Agency and the Federal Bureau of Investigation of United States owe many investigation processes that were originated by Pinkerton. He was able to create a tool that can be utilized in solving unsolved crimes and eventually preventing the further occurrence of transgression and organized crimes. References:Karesony. (2006). The Rose and the Jackal [Electronic Version]. Retrieved February 11, 2008, from http://www. imdb. com/title/tt0098831/ Kelly, M. (2008). A Brief repor t of the Pinkertons [Electronic Version]. Retrieved February 11, 2008, from http://americanhistory. about. com/od/19thcentur1/a/allan_pinkerton. htm Library, C. (2007). Roots of a Detective [Electronic Version]. Retrieved February 11, 2008, from http://www. crimelibrary. com/gangsters2/pinkerton/\r\n'
Tuesday, December 18, 2018
'Mutual Funds\r'
'INVESTIGATING correlative currency IN GHANA: ITââ¬â¢S RISK, repay AND PERFORMANCE ABSTRACT Over the years, empowerors affirm been attracted to interchangeable cash. This line of business seeks to do an-depth analysis of the gold coastian joint enthronization trust industriousness in the midst of the years 2006 and 2010. An pure(a) literature review on plebeian specie and portfolio diversification go outing be conducted. An assessment of the surgical process of coarse capital impart be make using the Sharpe and Sortino proportions as well as the Jensen important. Comparisons exit be made with analogous indices to determine the attractive feature of the constancy.\r\nThe investment strategy of pedigree managers get out alike be analysed and recommendations made. This paper will provide investors with a commodious everyplaceview of the gold coastian usual memory industry, its chthoniclying take chancess and settles. INTRODUCTION The potential confli ct between vernacular inventory companies and the people who invest in them is a classic example of an agency problem. Consumers would like the fund in which they invest to practice its judgment to maximize insecurity- change expected returns (Chevalier and Ellison, 1997).\r\nMeasuring the action, happen and returns of unwashed bills thus becomes imperative as rational investors gather up such(prenominal) information to make investment decisions. tally to an article create by All Africa on the 8th of November, 2010, figures released by gold coastââ¬â¢s statistical service indicated that the countryââ¬â¢s economy stood at GH? 44 billion, 60% more(prenominal) than estimated earlier. Per this figure, the country was deemed to pee-pee attained middle income status. Ghana recorded at the period, the largest Per Capita Income in West Africa and ranked 21st in the simple.\r\nThe Ghanese economyââ¬â¢s steady step-up has attracted both domestic and international in vestors. Among the many an(prenominal) investment opport unities in the country available to investors is the attractive reciprocal fund industry which provides numerous gains to its investors. match to the Securities and flip-flop Commission, the number of mutual fund companies increased from 7 in the year 2008 to 9 in 2009. The list Net Asset Value of cash under circumspection by mutual silver companies was GH? 95,817,222. 27 in 2009 while total fund militarization stood at GH? 40,433,682. 0. A summary of the proceeding of the mutual fund industry in 2009 is sh feature in tables 1 and 2 in the appendix. This information provides several points of am utilization as to how the Ghanian mutual fund industry has performed over the years and more importantly how it comp ars to different analogous mutual cash in hand in the continent and elsewhere. This has informed the choice of enquiry and the need for inquiry in the proposed atomic number 18a. Measuring the execution , risk and returns of mutual funds in the Ghanaian fiscal food market has implications for a host of stakeholders.\r\nAIMS AND RESEARCH OBJECTIVES The general objective of this look into is to assess the risks and returns associated with investing in mutual funds in Ghana. The study also aims to draw a comparison between the execution of instrument of the Ghanaian mutual funds industry and similar financial markets. To pass on the general objectives, the following specific objectives stimulate been conjecture to guide in selective information collection and analysis. 1. To signalize what makes mutual funds attractive to investors in Ghana 2. To identify the types of mutual funds available to Ghanaian investors 3.\r\nTo placard the performance of mutual funds between 2006 and 2010 4. To compare Ghanaian mutual funds performance with similar market indices 5. To make recommendations to improve the trouble of mutual funds LITERATURE REVIEW According to Haslem, 2009, investing in common funds has with many utilitys. A primary advantage is the professional management of investorsââ¬â¢ m stary. Investors purchase funds because they do not perplex the time or the expertise to manage their own portfolio. Secondly, by owning shares in a mutual fund instead of owning individual stocks or bonds, an investorââ¬â¢s risk is spread out.\r\nThe idea behind diversification is to invest in a large number of assets so that a loss in any exceptional investment is minimized by gains in others. Again, if you barter for only one security at a time, the transaction fees will be relatively large. correlative funds are able to take advantage of their buying and takeing size and thereby compress transaction costs for investors. Finally, mutual funds pressurize liquidity as an investor shadower also sell his shares at any time. International mutual funds are key contributors to the globalization of financial markets and one of the main sources of capital flows t o emerging economies.\r\nDespite their vastness in emerging markets, little is known close to their investment allocation and strategies (Kaminsky et al. , 2001). blood line managers heretofore have numerous strategies for stock selection, identifying underappreciated or cheap securities, seeking growth potential and following past legal injury trends (Chan et al. , 2002). According to them, most mutual funds evolve investment styles that cluster around a broad market benchmark. Few funds take primitive positions away from the index, but those who do are more likely to favor growth stocks and past winners. Licensing requirements for operating(a) a mutual fund in Ghana\r\nA Mutual stock Company must be incorporated under the Companies Code 1963 (Act 197) as a public limited liability ships caller-out with the sole aim of holding and managing portfolio of securities and other financial assets. An application is then made by the company to the Securities and step in Commiss ion (SEC) for a license to operate on the fund. Company regulation, Management agreement, Custodial agreement and a Prospectus are required by the representation for review before a license is make outd (SEC, 2011). These mean requirements help ensure a robust industry with compliant firms.\r\nMeasuring mutual funds performance Considerable progress has been made in tierce closely related areas â⬠the theory of portfolio selection, the theory of the determine of capital assets under conditions of risk and the behavior of stock-market prices. Results obtained in all three areas are relevant for evaluating mutual fund performance (Sharpe, 1966). A number of measures have been used over the years for meter the performance of mutual funds. The Sharpe ratio, Sortino ratio and Jensen Alpha are among the a few(prenominal) distinguished ones. METHODS OF ANALYSING DATA\r\nData to be analysed will be gathered from company websites. There are a few methodologies that I intend to use for the purposes of analyzing info collected. These will measure the performance of Ghanaian mutual funds, asses its risk, volatility and return. * Sharpe Ratio This is a ratio developed by William F. Sharpe, a Nobel laureate, for the measuring of risk-adjusted performance in 1966. It measures the amount of excess return per unit of volatility provided by a fund. It is measured by divided the excess return of a fund by its volatility. Algebraically, we have: Sharpe Ratiop\r\nAll numbers are expressed usually expressed on an yearly basis, so the Sharpe ratio itself is expressed on an annual basis. The interpretation of the Sharpe ratio is straightforward: the higher the ratio the better. A high ratio means that the fund delivered a high return for its level of volatility. In contrast, a ratio of 1. 0 indicates a return on investment that is proportional to the risk taken in achieving that return. A Sharpe ratio of less than 1. 0 shows a return on investment trim down than the r isk taken (Lhabitant, 2006). This ratio is appropriate for measuring the performance of mutual funds in Ghana for the purposes of the study. Sortino Ratio This ratio was developed by bold Sortino. It is an extension of the idea behind the Sharpe ratio that calls for charge to an investorââ¬â¢s return target or token(prenominal) accepted return (MAR). The ratio uses target fishing gear deviation in the denominator instead of the standard deviation. This is particularly useful when the return target is of importance to the investor (Christopherson et al. , 2009). * Jensen Alpha The average return on a portfolio over and above that predicted by the capital asset determine model (CAPM), given the portfolios beta and the average market return.\r\nDeveloped by Michael C. Jensen, this measure of a portfolios alpha value is the most widely used measure of the risk to return trade-off. It is also known as the abnormal return or the risk adjusted excess return (Russell, 2011). The sk ewness and kurtosis of the distribution of the data will also be analysed and discussed whiles comparing risk and return. RESEARCH STRATEGY, TIME SCALES AND RESOURCE IMPLICATIONS This seek will involve the fabrication and analysis of quantitative data available to the public. Literature on existing look in mutual funds assessment will be discussed.\r\nOther electronic sources of information such as online journals, articles, eBooks and databases will be accessed. Business reports and articles published in Ghanaian newspapers and journals such as the Securities and put back Commission Reports will also be consulted. The risk and return of a sample of mutual funds in Ghana will be calculated and discussed. A comparison will then be made with a benchmark performance in a market that has macroeconomic conditions similar to Ghana. This is reassert as it enables logical submissions to be made from the comparisons. The use of financial markets indices will be employed.\r\nConclusions will be drawn and recommendations made on how fund managers can heighten the performance of mutual funds in Ghana. Any lapses in the Ghanaian mutual funds industry will be pointed out. There will be no questionnaires involved or the gathering of primary data for the purposes of this study. Microsoft Excel and SPSS are the computer software packages that will be used to analyse data. No costs will be incurred for their usage as they are already in my possession. LIMITATIONS OF THE admit inessential data has the limitation of not being impelling in predicting the future.\r\nTime constraints may also be faced as a number of mutual funds will have to be analysed severally and compared with other indices. The later limitation will however be overcome by effective time management and committing to the developed Gantt chart. RESEARCH ETHICS In the conduct of this research, the highest ethical standards will be observed. The issue of confidentiality of information will not arise as all data to be analysed in the research is already available to the public. The sources of information will be duly referenced and accognitiond.\r\nMy independence from the organisations under study will ensure accountability and objectivity of the research. know and accepted methods of analyzing data will also be used to avoid fabrication and falsification. SIGNIFICANCE OF THE STUDY This study will fill the gap of knowledge about the performance of Ghanaian mutual funds. Fund managers as well as investors will benefit from the study and its recommendations. The study is significant as Ghanaian investors are increasingly being attracted to the mutual funds industry and its ability to effectively diversify their risk. GANTT map workweek 1 25/09 | Week 2 2/10| Week 3 9/10| Week 4 16/10| Week 5 23/10| Week 6 30/10| Week 7 6/11| Week 8 13/11| Week 9 20/11| TOPIC AGREED| | | | | | | | | | AIMS & OBJECTIVES| | | | | | | | | | OPENING SECTIONS| | | | | | | | | | engage OUTLINE| | | | | | | | | | LITERATURE REVIEW| | | | | | | | | | METHOD/ address| | | | | | | | | | ANALYSIS/ RESULTS| | | | | | | | | | DISCUSSIONS/ CONCLUSIONS| | | | | | | | | | REFERENCE/ ACKNOWLEDGEMENT| | | | | | | | | | BINDING| | | | | | | | | | introduction TO FACULTY| | | | | | | | | | REFERENCES 1. All Africa. Ghana: Nation Attains snapper Income Status. Online]. Retrieved from: http://allafrica. com/stories/201011081261. html (accessed 30 August, 2011) 2. Chan, L. K. C. , Chen, H-L. and Lakonishok, J. , On Mutual Fund investment Styles. The Review of Financial Studies, Vol. 15, No. 5 (Winter, 2002), pp. 1407-1437. 3. Chevalier, J. and Ellison, G. , Risk Taking by Mutual silver as a Response to Incentives. The Journal of governmental Economy, Vol. 105, No. 6. (Dec. , 1997) pp. 1167 â⬠1200. 4. Christopherson, J. A. , Carino D. R. and Ferson, W. E. , Portfolio Performance Measurement and Benchmarking. McGraw-Hill (2009), USA. 5. Haslem, J. A. Mutual monetary resource: Portfolio Structures, Analysis, Management, and Stewardship. jakes Wiley and Sons (2009), New Jersey. 6. Kaminsky, G. L. , Lyons, R. K. and Schmukler, S. L. , Mutual Fund Investment in Emerging Markets: An Overview. The World Bank stinting Review, Vol. 15, No. 2 (2001), pp. 315-340 7. Lhabitant, F-S. , Handbook of Hedge Funds. John Wiley and Sons(2006), London 8. Russell. Jensen Alpha. [Online]. Retrieved from: http://www. russell. com/us/glossary/analytics/jensen_alpha. htm (accessed 20 July, 2011) 9. Securities and supersede Commission Ghana. What are Mutual Funds? Online]. Retrieved from: http://ww. secghana. org/investor/display_mutualfunds. php (accessed 20 July, 2011) 10. Securities and Exchange Commission (2009) Annual Report, Accra Ghana. 11. Sharpe, W. F. , Mutual Fund Performance. The Journal of Business, Vol. 39, No. 1, Part 2: Supplement on Security Prices. (Jan. , 1996). Pp. 119- 138 APPENDIX flurry 1. 0 NET ASSET VALUE OF usual FUNDS IN GHANA (2009) origin: Securities and Ex change Commission Report (2009) TABLE 2. 0 FUNDS MOBILISED BY GHANAIAN MUTUAL FUNDS (2008 AND 2009) Source: Securities and Exchange Commission Report (2009)\r\n'
Monday, December 17, 2018
'Business Research Project Essay\r'
'Serenity rest Long termination C be is a Specialty Hospital regain in Memphis, Tennes capture. The company is a 50 freighter mental quickness that caters to patients on ventilators, patients needing physical therapy, and patients needing wound anguish. The facility has been losing a lot of good Register breast feeding (R.N.) personnel and human beings Resource thinks that it is be showcase of the long 12 mos days required to work. To provide outstanding care to our patients Serenity Stay must find a way to continue good R.N. personnel.\r\nSerenity Stay Long Term Care Hospital and Human Resources should focus on the following research question, is working(a) 12 hoursââ¬â¢ worth the risk, because it is overworking the nursing round? Or should management look at changing the hours to benefit staff needs, which could possibly reduce a slaver in loss of staff? The kickoff thing we will look at is to see if o12 hour shift are causing our nursing staff personnel to be ove rworking nurses at Serenity Stay is causing a drop in employment. Secondly we will look at is if working the 12 hours shift is not the cause of loss of nursing personnel.\r\nTeam A plans to political campaign weather keeping a 12 hour shift or going back to an 8 hour shift will help keep the nurses happy. We will conduct surveys, talk with other facilities that are experiencing the same issues, and talk with the staff involved. If working 12 hours shifts appear to be the problem, then we could look at going back to 8 hour shifts,\r\nTownsend, T. (2013). atomic number 18 twelve hour shifts safe? Retrieved fromhttp://www.american nurse at present\r\n'
Sunday, December 16, 2018
'Before the Great War the position of women in society depended on birth, class, marriage, and men\r'
'Women had to live up to an ideal created by men. This meant women had to appear less ready than their husbands, women had to be well mannered, and modest in deportment and speech. Women from richer middle and upper figure families had servants to look subsequently their homes and werent expected to subject. Upper discriminate women were brought up and improve to be a dutiful wife. Lower word form women had to look after their husband, manage everything in the dramaturgy as well as finance, be short faithful to her husband and willingly manage a large family\r\nSome women did go to work; in 1901 55% of single women and 14% of married women were at work. In 1914 the largest employer of women was the Domestic operate with 1,600,000 this is because the Domestic Service was regarded as better than working in factories. nearly 656,000 women worked in the factories of the textile industry â⬠especially the cotton fiber mills of northern England. haemorrhoid of women were i n work but many of them hardly made plentiful money to live on.\r\nMarried working class women faced a lot of problems. Families were large: 71% of women had four or more kidren and 41% had cardinal or more. Many women however lost children to diseases similar Scarlet Fever, Diphtheria, and Tubercular. Children died because they didnt have any health interest and doctors were expensive and hard to find. Poverty, bad housing and child bearing affected the health of working class women probably because they put the health of their husbands first as they had to be at work to earn money.\r\nLots of women valued the vote before the Great War. Suffragists wanted the vote and played by the law where as Suffragettes were more militant. The Suffragettes committed many acts of violence such as destruction of property and arson. Lots of people were against giving women the right to vote, even queen capital of Seychelles was. This meant womens suffrage had to gain support, so they conti nued with their bound and put posters up to try to gain support. The political sympathies passed a cat and mouse act which allowed Suffragettes to be released when they became ill because of their hunger strike and as in short as they were better again they were arrested and sent patronage to prison to finish their sentence. The outbreak of the First universe of discourse War brought an end to the Suffragettes campaign.\r\n'
Saturday, December 15, 2018
'Critical Review of the Literature of the role that Dietary Factors Play in Preventing Type 2 Diabetes Essay\r'
'Critical look back of the literature of the subr step to the foreine that regi custodyary Factors Play in Preventing cause 2 Diabetesââ¬â¢\r\nIntroduction\r\ncase 2 Diabetes (T2D) is a rapidly comeing international general wellness issue. It has been describe that 285 million 20ââ¬79 category olds had the disease in 2010 arenawide and this is estimated to grow to 439 million by 2030. (19) T2D has been associated with a variety of early(a) health problems such as cardiovascular disease, blindness and shortened life expectancy. (4,40) The prevalence of the disease is associated with obesity and over slant as well as a ââ¬Ëwestern sandwichââ¬â¢ fodderary public figure and lack of exercise. (17) It has been inform that approximately 80% of people who develop T2D are obese or over cant over unit down prior to diagnosis.(8) Diabetes is a preventable disease, (19) with weight loss macrocosm set as one of the most powerful interventions. (4) Diet and tan gible activity (PA) are resolutionive interventions in attaining this (25) and pay similarly been associate with decrease in guess independently.\r\n(40) The primary focus of this paper entrust look at demonder and re attend the render on whether nourishment alone squirt attend to to prevent T2D. As a secondary funda handst it will also look at the severalize that victuals entertain back up to prevent the organic evolution of and help to subordination symptoms after T2D has been diagnosed. 8 papers will reviewed, (26-33) with a purpose of identifying some practical, try turn aside base pabulumetic guidelines. forageetic guidelines are easier to decipher when they testify particular proposition diets and patterns quite than nutrients and properties of nutrients and greater residence fag be achieved . (29,31) For this reason the studies reviewed focus on particularised intellectual nourishments and diet styles rather than macronutrients and or micronutrients which do non translate into dietetic guidelines as easily.\r\nLiterature Search\r\nA literature review exploitation the fol menialing databases was carried divulge; Pubmed, Web of Science, Embase, CINAHL, British nursing king and Medline. The following key discussions were utilise in mingled combinations;\r\nDiet, prevention, pabulum, T2D, interventions, dietetical, return, vegetables, nutrition. Other resources such as ââ¬ËGoogle scholarââ¬â¢ and NHS Choices ââ¬Ë behind the headlinesââ¬â¢ were also utilised. Because T2D is an international issue, papers from around the world were conside trigger-happy. The criteria for inclusion was slight than 10 years old, the intervention had to be a particular food sort or diet style, measuring new incidents of T2D, or changes is symptoms associated with T2D and adults as the sample group.\r\nDiet as a tool to prevent T2D\r\n6 Studies looked at whether diet offer prevent T2D. Please refer to put back 1 for details of tot on the wholey the studies. Villegas et al (26) and Bazzano et al (27) looked at harvest-festival, vegetable and fruit juices expenditure and fruit and vegetable use respectively. Both of the studies employ women whole in their sample groups, limiting the generalizability of the findings to the wider population. (5) dietetical sagacity was achieved through Food Frequency Questionnaires (FFQ) in twain studies. Villegas et al (26) willd register of their FFQ having been validated, (21) however reported employ it come along 3 clock within a 4.6 year timeframe, questioning the verity of their tranquil data. Bazzano et al (27) data assemblage was retrospective in that the FFQ was knowing in 1984 and followed up at 4 year intervals. The concern with such a dated questionnaire is that it has not accounted for different trends that dedicate occurred over time, affecting the verity of the results.\r\nVillegas et al (26) confirmed incidence of T2D thro ugh subjects coming together the criteria set out by the American diabetic connective.(2) Bazzano et al (27) used criteria set out by theme Diabetes Data Group for all participants up to and including 1997.(16) The Criteria for participants after 1998 was set out by the American diabetic Association. The reason for this was due to new criteria existence published at this time. (2) The main difference cosmosness the plasma glucose reading changing from 7.8mmol/l or to a greater extent than to 7.0mmol/l or much(prenominal). (9) The Criteria Set out by the World health nerve in 1985, (24) could have been used to confirm incidence of T2D in the Bazzano et al (27) scan . It was published 1 year after baseline data was taken and would have resulted in a proud percentage of participants being diagnosed with the aforesaid(prenominal) criteria, change magnitude consistency\r\nand reliability in the results.\r\nVillegas et al (26) reported that a grittyer consumption of veget ables was associated with a trim back hazard of T2D. cut officipants who had a gameer(prenominal) vegetable stirring were also less belike to smoke and have higher aims of PA, both factors that can condense the chance of T2D questioning the causality of the reduction in endangerment. (4) Participants with a higher fruit use of goods and services were also less likely to smoke and have higher takes of PA. There was no association do in the midst of fruit brainchild and lay on the line of T2D thitherof it is possible to consider that confounders like PA and gage whitethorn not have effected the level of peril to T2D in this get a line.\r\nBazzano et al (27) reported an opposite association among whole fruit and thou two-leaved vegetable white plague. Women who had a higher uptake of fruit and vegetables were older, less likely to smoke and more likely to have higher levels of PA. take succus was imperatively associated with incidence of T2D which could be due to high dulcify content.. (22) Also participants who had the highest fruit juice inhalant had the lowest levels of PA which is associated with adjoind risk of T2D. (20)Salas-Salvado et al (28) and Martinez-Gonzalez et al (29) both studied the risk of T2D and bail bond to the Mediterranean diet (MedDiet). A MedDiet is characterised by high consumption of fruit, vegetables, whole grains, chromatic oil, nuts, pulses, lean and lessen consumption of red and touch meats, high expatiateness dairy smashing gains and foods high in sugar and starch. (11) Salas-Salvado et al (28) compared hamper to a MedDiet supplemented with either olive oil or nuts with a low fat diet ( cover group).\r\nThe supplemented items in the MedDiets were given to participants. Participants in the examine group were given non dietary gifts to sanction bond. There are concerns about the ethics of victimisation incentives and gifts in research. (6)Within this study the use of gifts appears innocuous , the concern lies with how adherence to the diet is reliably measured. When participants are given spanking ingredients, this will influence their dietary consumption, making it problematical generalize the results. (13) The sample population in this study were older and had at least 3 risk factors relating to cardiovascular disease again making it more difficult to generalise results. Participants were given 7 goals, including; increasing vegetable and fruit consumption, trim back red and refined meat and increasing the consumption of either olive oils or nuts.\r\nThe control group were asked to digest all types of fat. Results showed that participants in the MedDiet groups had a greater trim down risk of T2D. insecurity was reduced by 51% in the olive oil group and 52% in the nut group. These findings are backed up by former(a) studies. (38-39) Diabetes incidence was dishonor in those who succeed ââ°Â¥ 4 of the 7 goals. PA levels and changes in weight did not differ t hrough all 3 groups, although the participants in the both the MedDiet groups were associated with higher levels of PA. This study was carried out on Spanish participants, who traditionally follow a MedDiet. The control group whitethorn have had a strong adherence to a MedDiet naturally, which could impact on the reliability of the results.\r\nMartinez-Gonzalez et al (29) used participants who were nurses and university graduates. Prevalence in T2D is associated with lower socioeconomic status, (1) so by development the participants from a higher socioeconomic group may bias the findings. (13) Participants were not excluded if they had Diabetes at baseline. Data was collected via FFQ which consisted of 136 items with 9 responses ranging from never to more than 6 times a day. Points were allocated to determine a malt whiskey indicating level of adherence. Questions covered areas such as cooking methods, supplements and fats and oils. This FFQ goes into a lot of detail to obtain th e most tuition it can about participants diets, increasing the validity of the data.\r\n up to now reliability is compromised as participants are asked to recall food intake from the precedent year fall the accuracy of data collected. (5) The results signd a world-shaking reduction in risk of developing T2D in those who with strong adherence to the MedDiet after adjustment for age and sex. Participants with a score of ââ°Â¥ 6 had an 83% reduction. Although participants in this group had the highest levels of animal(prenominal) activity, which is a known factor in decreasing the risk of T2D, they also had a higher baseline prevalence for increase risk factors for Diabetes such as age higher BMI and higher blood pressure. This adds weight to the findings the MedDiet can reduce the risk of developing T2D.\r\nFung et al (30) and VanDam et al (31) looked at more generalised dietary patterns. VanDam et al (31) used a 131 item FFQ specifying specific foods, portion sizes and frequ ency of intake. Over a station of 12 years data on food intake was collected 3 times. In influence to make these results more reliable data collection should have occurred more frequently. The participants were all male health professionals making the sample group quite specific reducing the ability to generalise the findings to the wider population. (13) Foods were classified into groups ground on nutritional profiles. Factor analysis was accordingly applied in order to identify food patterns. Two dietary patterns were identified ââ¬Ë responsibleââ¬â¢ and ââ¬Ë westerlyââ¬â¢. Prudent was characterised by high consumption of vegetables, fish and whole grains and westerly by high consumption of red and refined meat, high-fat dairy and eggs.\r\nMen with higher Western patterns were younger, more likely to smoke and did less PA. Men with higher Prudent diet patterns were older less likely to smoke and engaged in more PA. The Prudent diet was associated with a mild redu ction in risk in developing T2D with wholegrain foods having the highest reverse association. harvest-festival and vegetables were not considerably associated with reduced risk. The Western diet was associated with considerably higher risk of developing T2D. elegant meat, early(a) processed foods and refined grains indicating the most significant association. This could indicate that cutting out specific foods could me more estimable in reducing the risk of T2D than increasing intake of other foods.\r\nFung et al (30) used participants from the Nurses wellness Study which was established in 1976. This is the same study from which Bazzano et al (27) took their participants. The same FFQ was used in this study with baseline also being the 1984 FFQ as this was the expanded 116 item version. The discipline obtained was accordingly used and classified in the same bureau as the VanDam et al (31) study producing the same Prudent and Western dietary patterns. The results from this s tudy focus in general on the Western diet pattern. Similarly to the men in the VanDam et al (31) study, women who scored high in the Western diet pattern were more likely to smoke. The results also mirrored that of the VanDam et al (31) study in that it reported an change magnitude risk of developing T2D and a Western diet pattern. This study investigated the characteristics of the Western dietary pattern further and found positive associations between red and processed meats and the development of T2D.\r\nThis could also add weight to the previous comment that cutting out specific foods, such as red and processed meats could be more beneficial than adding other food groups in preventing T2D. A replica study victimization the same FFQ and Prudent and Western diet pattern and using a sample group that consisted of both men and women could add strength to the finds of both of these studies.(5)\r\nDiet as a tool in preventing the development of and good-looking greater control over the symptoms of T2D\r\nElhayany et al (32) compared a low carbohydrate Mediterranean diet (LCM) a traditional Mediterranean diet (TM) and the 2003 American Diabetic Association diet (adenosine deaminase) on health parameters. Glycemic control for people with T2D diagnosis was one of the outcome measures. Participants were e very(prenominal) which way assigned to 1 of the 3 groups, given recommendations for effortless intake on nutritional elements such as calories and protein and pop the questiond to engage in 30-45 minutes of PA a week. The LCM and TM diets included only low glycemic index carbohydrates, with LCM having a lower %. The TM and ADA diets had the same % of carbohydrates only if the ADA also included mixed glycemic index carbohydrates.\r\nFFQ were used asking the participants to recall the last 24hour food intake. It is felt this data will be more surgical than those studies asking participants to recall food intake from the previous year, making results more relia ble. Data was collected 3 times over a 12 calendar month period. Results showed all groups had reduced weight and BMI with no significant difference. All 3 dietary interventions reduced factors that increase glycemic control such as HbA1c and triglyceride levels. The LCM diet was the most effective in increasing glycemic control.\r\nEsposito et al (33) compared a LCM and a low fat calorie restricted diet (LFD) on glycemic control and the delay on take oning to commence antihyperglycemic medical specialty in people newly diagnosed with T2D. The LCM diet was fatty in fruit vegetables and whole grains and low in red meat. There was also a sine qua non that no more than 50% of calories was from carbohydrates. Complex carbohydrates rather than low GI carbohydrates were stipulated. Some mazy carbohydrates can have high GI levels, which are associated with increased risk of Diabetes. (10) The LFD was based on American kernel Association guidelines. (12) Participants were randomized i nto 1 of 2 groups asked to keep food diaries and given guidelines on increasing physical activity.\r\nData was collected through reviews of the diary. Food diaries could provide more reliable development than FFQ if they are fill up out daily. There is still a risk that they could be filled out inaccurately, and that participants may modifies their intake as a result of keeping a diary. The study reported that both groups lost weight, but reduction was greater in the LCM. Overall there was a significant difference in the need to commence antihyperglycemic medication between the LCM and the LFD; 44% and 70% respectively. Potentially this result could have shown more significance if low GI carbohydrates were stipulated instead of complex carbohydrates.\r\nDiscussion\r\nThe findings coming out of this review indicate that certain dietary interventions maybe helpful in reducing the risk of developing T2D and may also help with glycemic control after diagnosis.(26-33) Some food groups and dietary patterns provide more consistent evidence than others. The results regarding fruit intake and risk of T2D are inappropriate within this review with Villegas et al (26) reporting no association between fruit and risk reduction, where as Bazzano et al (27) did. High consumption of fruit and vegetables are a major component in the Mediterranean diet and the Prudent dietary pattern, both of which were associated with an inverse association. Vegetables are more consistently associated with a reduced risk, in this review and a recent meta-analysis, (3) peculiarly green leafy vegetables. (27) More research study the effects of fruit and vegetables separately is needed. This inconsistency is reflected in other studies and systematic reviews. (7) High intake of fruit and vegetables has often been associated with higher PA levels within this review, (26-29,31) which is a risk reducing factor in itself.\r\nPart of the problem could be that many studies that look at dietary inter ventions are prospective cohort studies and although they can provide an association they can not prove whether the cause is due to the dietary item or another factor such as PA or weight loss. More experimental knowing research is needed so that a charge cause between diet and the reduction of T2D can be established. (13) While it is unclear the exact role that fruit and vegetables play in reducing the risk of T2D there is an abundance of evidence that a diet rich in fruit and vegetables is beneficial in overall health (34-35) and weight reduction, (23) so including them as part of a healthy diet may indirectly help to reduce the risk of T2D.\r\n florid and processed meat has been more consistent in its positive association to developing T2D. Fung et al (28) and VanDam et al (29) found strong associations between consumption and increased risk of T2D. One of the characteristics of The Mediterranean diet is the absence seizure or reduction of red and processed meats, and this diet has been associated with reduced risk. These findings were backed up in a recent meta-analysis paper (18) studying 3 cohorts whoââ¬â¢s conclusion counsels that red meat consumption, particularly processed red meat is linked to higher risk of developing T2D.\r\nMeta-analysis produces level 1 evidence, providing increased agency in the conclusions and good grounding for providing evidence based information such as dietary guidelines.(13) Diets high in red and processed meats are linked to high cholesterol (14) which is one of the leading causes of conclusion in people with T2D (15) and other serious health conditions such as cancer and cardiovascular disease. (36) So while increasing fruit and vegetable intake may have a more beneficial and holistic effect on health, the same could be said for reducing the intake of red and processed.\r\nSalas-Salvado et al (28) produced higher level evidence being a randomised control trial giving more weight to their findings;(5) following a MedDiet can reduce the risk of T2D. One of the studies that looked at the effect of diet after diagnosis, (32) was also a randomised control trial providing the same level of evidence and weight to their findings that LCM can delay the need for hyperglycaemic medication therefore having a positive beneficial effect on T2D. Although these two studies looked at the effect of diet after diagnosis it could be average to suggest that following the dietary patterns associated with these findings, prior to diagnosis could help prevent T2D as they are similar dietary patterns to two of the other studies.(28-29)\r\nWhile the findings from this review indicate that making changes to ones diet may help to reduce the risk of Diabetes occurring, it also suggests that implementing the same kind of dietary changes may help with glucose control after Diabetes has been diagnosed, preventing the further development of the disease and the need for antihyperglycemic medication. (32-33) One study has i mplied that dietary changes in the form of energy childbed can actually reverse beta cadre failure and insulin resistance, symptoms found in T2D.\r\n(37) It is a very small study and the dietary intervention is trying energy restriction making it difficult to generalise to the wider population, but it is a controlled study and could provide kindle findings that further research could be built upon, that dietary interventions may be able to reverse the symptoms of T2D. Collating this information together it seems reasonable to suggest that making positive changes to dietary habits could have benefits pre and post T2D diagnosis.\r\n dietetic Guidelines\r\nThe findings from the 8 studies in this review can not all be discussed in detail due to word limitation. However recurring themes seem to be occurring, providing information on which to base a set of guidelines. termination by these findings the following guidelines are recommended:\r\n stiffen intake of red meat and processed meat (all colours)\r\n successor these with white meats and fish\r\nReduce intake of other processed foods\r\nReduce intake of refined grains\r\nReduce intake of high sugar foods and drinks including fruit juices scratch intake should be based on items with a low GI score development intake of olive oil\r\nIncrease nut intake\r\nIncrease intake of pulses\r\nIncrease wholegrain intake\r\nIncrease vegetable intake especially green leafy vegetables\r\nIncrease fruit intake\r\nA Mediterranean style diet is characterised by much of this advise and is therefore a recommended diet style to follow.\r\n finishing\r\nThe prevalence of T2D is growing around the world. It has been associated with many other health problems and reduces quality of life and life expectancy. It is a preventable disease and diet is one of the ways in which this disease can be combated. dietetic guidelines have been recommended from the findings of this review, based on following a Mediterranean diet, reducing in take of red and processed meats and other processed foods and increasing intake of foods such as fruit and vegetables, wholegrains and olive oils and nuts. While it has been admit that more research needs to be carried out to further examine the cause and effect between diet and T2D, it is reasonable to suggest that one may find these dietary changes beneficial in service to reduce the risk of T2D and other areas of health, possibly helping to indirectly reduce risk of T2D. It is also reasonable to suggest that a change in diet may bring beneficial changes once diagnosis has been given.\r\nTable 1\r\nReference list\r\n1. Agardh E, Allenbeck P, Hallqvist J, Moadi T and Sidorchuk A. Type 2 Diabetes and Socioeconomic Position: A domineering recapitulation and Meta-analysis. International daybook of Epidemiology. 2011: 40(3) 804-818\r\n2. American Diabetic Association Report of the Expert charge on the Diagnosis and Classification of Diabetes Mellitus. Diabetes Care. 2000: 23(1s)\ r\n3. Carter P, Gray LJ, Troughton J, Khunti K, and Davies M. Fruit and vegetable intake and incidence of Type 2 Diabetes mellitus: A Systematic Review and Meta-analysis. British health check ledger. 2010: 341:c4229\r\n4. Davis MJ, Tringham JR, Troughton J, Kunit KK. Prevention of T2D mellitus. A review of the register and its act in a UK Setting. Diabetic Medicine. 2004: 21: 403-414\r\n5. Gerrish K and Lacey A. The Research Process in Nursing. 2006 5th Edition. Oxford: Blackwell Publishing.\r\n6. mete out RW and Sugarman J. Ethics in Human Subjects Research: Do Incentives Matter? Journal of Medicine and Philosophy. 2004: 29(6) 717-738\r\n7. Hamer M, Chida Y. Intake of Fruit and Vegetables and Antioxidants and Risk of Type 2 Diabetes. A Systematic Review and Meta-analysis. Journal of Hypertension. 2007: 25:2361-2369\r\n8. Hensrud DD. dietary give-and-take and Long-term burden Loss and Maintenance in T2D. Obesity Research. 2001:9(4 supplement):348S-353S\r\n9. Hickner RC, Bruns on MA, McCammon M, Mahar MT, Garry JP, Houmard JA. Diabetic Groups as Defined by ADA and NDDG Criteria have a Similar aerophilous Capacity, Blood Pressure and Body Composition. American Diabetes Association and field of study Diabetes Data Group. Diabetologica. 2001: Jan 44(1) 26-32\r\n10. Hodge AM, Oââ¬â¢Dea K, English DR, and Giles GG. Glycemic Index and Dietary Fibre and the Risk of Type 2 Diabetes. Diabetes Care. 2004: 27(11) 2701-2706\r\n11. Kastorini MC, Milionis HJ, Esposito K, Giugliano D, Goudevenos JA,Panagiotakos. The Effect of Mediterranean Diet on metabolous Syndrome and its Components. Journal of the American College of Cardiology 2011: 57(11) 1299-1313\r\n12. Krauss RM, Eckle RH, Howard B, Appel LJ, Daniels SR, and Deckelbaum RJ.\r\nAHA Dietary Guidelines: Revision 2000: A Statement for Healthcare Professionals from the living Committee of the American Heart Association. Circulation. 2002: 102:2284-99\r\n13. LoBiondo-Wood G. and Haber J. Nursing Research. Methods and Critical Appraisal for Evidence Based Practice. 2006: 6th Edition. Mosby: Missouri\r\n14. Micha R, Wallace SK, and Mozaffarian MD. Epidemiology and Prevention. Red and Processed Meat outlay and Risk of Incident coronary thrombosis Heart Disease, crack and Diabetes Mellitus. A systematic Review and Meta-Analysis. American Heart Association. 2010: 121 2271-2283\r\n15. Heart Disease and Stroke: The Nations leading Killers. At a Glance National Centre for Chronic Disease Prevention and Health Promotion. Division for Heart Disease and Stroke prevention. 2011: CS217229-AI\r\n16. National Diabetes Data Group Classifications and Diagnosis of Diabetes Mellitus and Other Categories of Glucose Intolerance. Diabetes. 1979: 28 1039-1057\r\n17. Neild L, Summerbell CD, Hooper L, Whittaker V, Moore H. Dietary Advice for the Prevention of T2D Mellitus in Adults (Review) The Cochrane Collaboration. 2008: Wiley\r\n18. Pan A, cheer Q, Bernstein AM, Schulze MB, Manson JE, Willett WC and Hu FB. Red Meat Consumption and Risk of Type 2 Diabetes: 3 Cohorts of US Adults and an Updated Meta-analysis. American Journal of clinical Nutrition. 2011: 94(4) 1088-1096\r\n19. Shaw JE, Sicree RA, Zimmet PZ. Global Estimates of the Prevalence of Diabetes for 2010 and 2030. Diabetes Research in Clinical Practice. 2010:87:4-14\r\n20. Sigal RJ, Kenny GP, Wasserman DH, Castaneda-Sceppa C and White RD. corporeal Activity/Exercise and Type 2 Diabetes. A Consensus Statement from\r\nthe American Diabetes Association. Diabetes Care. 2006: 29(6) 1433-1438\r\n21. Shu XO, Yang G, Jin F, Liu D, Kushi L, Wen W, Gao YT, Zheng W. Validity and reproducibility of the Food Frequency Questionnaire Used in the imprint Womenââ¬â¢s Health Study. European Journal of Clinical Nutrition. 2004:58:17ââ¬23\r\n22. Shulze MB, Manson JE, Ludwig DS, Colditz GA, Stampfer MD, Willet WC, and Hu FB. Sugar-Sweetened Beverages, Weight Gain, and Incidence of Type 2 Diabetes in infantile and Middle-Aged Women. The Journ al of the American Medical Association. 2004: 292(8):927-934\r\n23. Tohill B, Seymour J, Serdula M, Kettle-Khan L, and Rolls BJ. What epidemiological Studies Tell Us about the Relationship between Fruit and Vegetable Consumption and Body Weight. Nutrition Reviews. 2004: 365 -374\r\n24. WHO Study Group on Diabetes Mellitus. Diabetes Mellitus: Report of a WHO Study Group. Geneva: World Health Organisation: 1985\r\n25. NICE Public Health Guidance. Preventing Type 2 Diabetes: Population and Community Interventions. National Institute for Health and Clinical Excellence. 2011: Issue 35\r\n26. Villagers R, Shu OX, Gao YT, Yang G, Elasy T, Li H and Zheng W. Vegetable but Not Fruit Consumption Reduces the Risk of Type 2 Diabetes in Chinese Women. The Journal of Nutrition. 2008: 138 574-580\r\n27. Bazzano LA, Kamudi JJ, Hu FB, and Li TY. Intake of Fruit, Vegetables and Fruit Juices and Risk of Diabetes in Women. Diabetes Care. 2008: 31(7) 1311-1317\r\n28. Salas-Salvado J, Bullo M, Babio N, M artinez-Gonzalez MA, Jurado NI, Basora J, Estruch R, Covas MI, Corella D, Aros F, Gutierrez VR, and Ros E. Reduction in the Incidence of Type 2 Diabetes With the Mediterranean Diet. Diabetes Care. 2011. 34:14-19\r\n29. Martinez-Gonzalez MA, Fuente-Arrillaga CDL, Nunez-Cordoba JM, Basterra-Gotari FJ, Beunza JJ, Vazquez Z, Benito S, Tortosa A and Bes-Rasrollo M. union to Mediterranean Diet and Risk of Developing Diabetes: potential Cohort Study. British Medical Journal. 2008: 336:1351\r\n30. Fung TT, Schulze M, Manson JE, Willet WC, and Hu FB. Dietary Patterns, Meat Intake and the Risk of Type 2 Diabetes in Women. Archives of International Medicine. 2004:164:2235-2240\r\n31. VanDam RM, Rimm EB, Willet WC, Stampfer MJ and Hu FB. Dietary Patterns and Risk for Type 2 Diabetes Mellitus in US Men. Annals of Internal Medicine. 2002:136: 201-209\r\n32. Elhayany A, Lustman A, Abel R, Attal-Singer J and Vinker S. A scummy Carborhydrate Mediterranean Diet Improves Cardiovascular Risk Factors and Diabetes visit Among Overweight Patients with Type 2 Diabetes Mellitus: A 1-year prospective randomized intervention Study. Diabetes, Obesity and Metabolism. 2010: 12:204-209\r\n33. Esposito K, Maiorino IM, Ciotola M, Palo CD, Scognamiglio P, Gicchino M, Petrizzo M, Saccomanno F, Beneduce F, Ceriello A and Guigliano D. Effects of a Mediterranean-Style Diet on the necessitate for Antihyperglycemic Drug Therapy in Patients with wisely Diagnosed Type 2 Diabetes. Annals of Internal Medicine. 2009: 151: 306-314\r\n34. Van Duyn MAS and Pivonka E. Over view of the health benefits of fruit and vegetable consumption for the Dietetics Professional. Journal of the American Dietetic Association. 2000: 100(12) 1511-1521\r\n35. Anderdson JW, Baird P, Davis RH, Ferreri S, Knudtson M,Koraym A, Waters V,and Williams CL. Health Benefits of Dietary Fibre. Nutrition Reviews. 2009: 67(4) 188-205\r\n36. Sinha R, Cross AJ, Graubaed BI, Leitzmann MF, and Schatzin A. Meat Intake and Mortality. A Pro spective Study of Over Half a Million People.\r\nArchives of Internal Medicine. 2009 169(6) 562-571\r\n37. Lim EL, Hollingsworth KG, Aribisala BS, Chen MJ, Mathers JC and Taylor R. turn around of type 2 Diabetes: Normalisation of Beta booth Function in Association with Decreased Pancreas and liver Triacylglycerol. Diabetologica. 2011: 54:2506-2514\r\n38. Jiang R, Manson JE, Stampfer MJ, Liu S, Willet WC, Hu FB. Nut and Peanut butter Consumption and Risk of Type 2 Diabetes in Women. Journal of the American Medical Association. 2002: 28(20) 2554-2560\r\n39. Riserus U, Willet WC, and Hu FB. Dietary Fats and Prevention of Type 2 Diabetes. Progress in Lipid Research. 2009: 48(1)44-51\r\n40. Tuomilehto J, Lindstrom J, Eriksson JG, Valle TT, Hamalainen H, Ilanne-parikka P, Keinanen-Kiukaanniemi S, Laakso M, Louheranta A, Rastas M, Salminen V and Uusitupa M. Prevention of Type 2 Diabetes Mellitus by Changes in Lifestyle among Subjects with Impaired Glucose Intolerance. The New England Jo urnal of Medicine. 2001: 344(18) 1343-1350\r\n'
Friday, December 14, 2018
'Acca F6\r'
' valuate (Malaysia) Monday 1 December 2008 Time completelyowed Reading and be after: Writing: 15 minutes 3 hours exclusively FIVE dubietys are compulsory and moldiness be attempted. taskation rank and perimeters are on pages 2ââ¬3. Do non open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered assured Accountants idea F6 (MYS) Fundamentals Level â⬠Skills Module 8Dââ¬MYSTT overboldspaper publisher F6MYS SUPPLEMENTARY INSTRUCTIONS . 2. 3. Calculations and run awaying(a)s should be do to the warm RM. All apportionments should be made to the nearest whole month. All workings should be shown. impose RATES AND ALLOWANCES The determineing task rates, allowances and honors are to be workd in answering the questions. I ncome value rates Resident single Chargeable income ring Cumulative RM RM 2,500 2,500 2,500 5,000 15,000 20,000 15,000 35,000 15,000 50,000 20,000 70,000 30,000 100,000 150,000 250,000 Excess Tax payable lay kayoed Cumulative % RM 10 0 11 25 13 475 17 1,525 13 3,475 19 7,275 24 14,475 27 54,975 28 Resident comp whatsoever give up public share capitalFirst RM500,000 20% 26% RM2,500,000 or less More than RM2,500,000 Non- occupant Company case-by-case Excess over RM500,000 26% 26% 26% 28% Personal deductions Self Self â⬠additive if disabled Spouse Spouse â⬠additional if disabled Child â⬠basic rate Child â⬠higher(prenominal) rate Disabled kid Life damages premiums and approved scheme contributions health check expenses for pa hang-ups checkup expenses for earnest disease of self, partner or child, including up to RM500 for medical checkup examination Basic supporting equipment for self, spouse, child or parent if disabled Educational and medical restit ution for self, spouse or childStudy course fees for skills or qualifications buy of a personalized computer acquire of books, magazines etc for personal use Purchase of sports equipment Deposit for a child into the National Education Savings Scheme 2 maximal maximum RM 8,000 6,000 3,000 3,500 1,000 4,000 5,000 6,000 5,000 maximum maximum maximum maximum maximum maximum maximum maximum 5,000 5,000 3,000 5,000 3,000 1,000 300 3,000 8Dââ¬MYSTT radical F6MYS Rebates Individual with chargeable income not exceeding RM35,000 Basic rate Rate for an individual entitled to a deduction for a spouse or a former wife RM 350 700Value of benefits in kind Car and fuel scale appeal of railway gondola (when new) RM Up to 50,000 50,001 to 75,000 75,001 to 100,000 100,001 to 150,000 150,001 to 200,000 200,001 to 250,000 250,001 to 350,000 350,001 to 500,000 500,001 and higher up Prescribed annual value of private usage of car RM 1,200 2, cd 3,600 5,000 7,000 9,000 15,000 21,250 25,000 rai se per annum RM 600 900 1,200 1,500 1,800 2,100 2,400 2,700 3,000 The value of the car benefit equal to fractional the prescribed annual value (above) is taken if the car provided is more than five (5) historic fulfilment old, but the value of fuel provided remains unchanged.Household furnishings, ap parity bittus and appliances RM per month Semi-furnished with article of furniture in the lounge, dining room, or bedroom 70 Semi-furnished with furniture as above plus air-conditi unrivalledrs, and/or curtains and carpets 140 Fully furnished premises 280 national help 400 Gardener 300 number one wood 600 Telephone (fixed or mobile): RM per annum 300 300 ironware Bills Capital allowances Industrial buildings Plant and machinery â⬠general drive vehicles, moody machinery Computers, information technology equipment and computer software program Office equipment, furniture and fittings Initial Rate % 10 20 20 20 20 annual Rate % 14 20 40 10 Sales tax and gain tax rates Rat e % 10 5 Sales tax Service tax 3 [P. T. O. 8Dââ¬MYSPA penning F6MYS 8Dââ¬MYSAA Paper F6MYS ALL FIVE questions are compulsory and MUST be attempted 1 mob and chirp are husband and wife. James is disabled. The income and expenses of James and chirp for the category ended 31 December 2008 are expected to be as follows: RM James eon â⬠Salary 35,000 Carol Partnership lineage â⬠statutory income Employment â⬠Salary Travelling allowance 4,350 16,600 3,000 James incurred expenses as follows: Donation to an approved institution Contributions to Employees careful FundMedical examination for self Medical expenses for his male parent Fees for his half-time course in Islamic financing at a university in Kuala Lumpur, recognised by the governing body Carol incurred expenses as follows: Contributions to Employees Provident Fund Medical expense on cancer treatment for herself Medical expenses for her mother Basic supporting equipment for her disabled father Travelling exp enses incurred in the course of her work 2,600 3,850 400 1,300 1,100 2,156 2,700 900 3,600 4,000 Required: (a) Compute the coupleââ¬â¢s tax payable for the social class of sound judgment 2008 under pronounce discernment: (i) s spiriting that James made the election; and (ii) presume that Carol made the election. (12 marks) (12 marks) Notes: (1) You should use two columns, one distributively for (i) and (ii) above. (2) You should indicate, by using the word ââ¬Ë zeroââ¬â¢, any expense peak that does not fix for personal relief. (3) Marks will be awarded for the use of accurate technical terms to describe the figures comprising the stages in the computation of chargeable income. (b) (i) Based on your tax computations in part (a), state which spouse should extend to the election for joint assessment and why. (1 mark) ii) Analyse, quantify and take up the tax saving resulting from making the election you ache specified in (i) above over the alternative election. (5 marks) (30 marks) 4 This is a blank page interrogative sentence 2 begins on page 6 5 [P. T. O. 8Dââ¬MYSAB Paper F6MYS 2 strike Sdn Bhd, a resident community with a paid up ordinary share capital of RM2 million, is engaged in the even up of cosmetic products. The companyââ¬â¢s profit and acquittance account for the twelvemonth ended 31 October 2008 is as follows: Note RM000ââ¬â¢s 1 2 3 4 4 5 6 2,300 388 461 700 7 (2) 164 618 (177) 66 2,675 ââ¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬ Sales Cost of sales blunt profitLess: earnings Contributions to approved schemes Entertainment royalty Penalty for late payment of withholding tax on royalty Gain on administration of a wagon train Repairs and maintenance Depreciation mischievousness debt recovery Lease rentals Advertising 7 8 RM000ââ¬â¢s 27,800 (11,200) ââ¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬ 16,600 (7,200) ââ¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬ 9,400 ââ¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬ Profit before taxation Notes: (1) Remuneration includes: RM 114,000 400,000 Salaries of disabled employees Entertainment allowance to senior commission (2) Contributions to approved schemes comprise: RM 276,000 112,000 ââ¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬ 388,000 ââ¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬Ã¢â¬ Employees Provident Fund steady Sdn Bhd schemeThe company contributes 12% to the Employees Provident Fund for all employees and an additional 8% to the Beauty Sdn Bhd scheme in detect of the remuneration of RM1,000,000 and the entertainment allowance of RM400,000 paid to senior management executives. (3) Entertainment includes the cost of intro new products billing to RM38,000. (4) A royalty pithing to RM630,000 net of the 10% withholding tax was paid to a non-resident on 15 September 2008, in discover of the new products. The amount of the withholding tax and the related penalization remain unpaid. (5) Gain on disposal of a caravanA van was disposed of in rarefied 2008 for RM36,000. The van had been bribed in December 2005 for RM65,000. (6) Repairs and maintenance includes costs of religious service to the companyââ¬â¢s finish upice building amounting to RM58,000. The power for this disbursement was to provide a safe body of work for disabled workers. (7) The bad debt recovery is in respect of a trade debt taken over from some other company carrying on the same business, three age ago. (8) Lease rentals are in respect of a motor vehicle costing in additional of RM150,000. The lease rentals commenced on 1 December 2007 at RM6,000 per month for a period of 30 months. 8Dââ¬MYSAB Paper F6MYS (9) Other information (i) A sum of RM60,000 was incurred on alterations to the companyââ¬â¢s factory building, in regularize to install general machinery costing RM340,000. (ii) A sum of RM810,000 was incurred on cutting the lower in order of magnitude to prepare a site to install heavy machinery costing RM190,000. (iii) For the year of assessment 2008, capital allowances for be and machinery will amount to RM849,000 and industrial building allowances to RM295,000, excluding any allowances or adjustments attribu display board to the capital expenditure referred to in (i) and (ii) above.Required: (a) Compute the tax payable by Beauty Sdn Bhd for the year of assessment 2008. Note: your computation should pioneer with the profit before taxation figure and follow the descriptions used in the notes to the profit and loss account, indicating ââ¬Ë secret codeââ¬â¢ in the appropriate column for any item that does not require adjustment. (18 marks) (b) Explain your treatment of the items say below: (i) (ii) (iii) (iv) (v) approved schemes (note 2); disposal of a van (note 5); renovations to the office building (note 6); lease rentals (note 8); and he expenditure incurred in respect of the heavy machinery and its installation (note 9 (ii)). (7 marks) (25 marks) 7 [P. T. O. 8Dââ¬MYSAC Paper F6MYS 3 Freshgreen Sdn Bhd is in the business of cultivating ve getables. The adjusted income of the company for the year ended 30 June 2008, before taking into account the adjacent, amounted to RM563,000. The information precondition below relates to the business activities of the company during the financial years 2007 and 2008: Date July 2006 July 2006 July 2006 September 2006 Expenditure Cost of set ashore Construction of: â⬠roads and bridges provoke home for business (note 1) â⬠alive canton for workers Cost of lorry (note 2) Cost of general machinery RM 350,000 34,000 38,000 72,000 64,000 87,000 Notes: (1) The farm is situated in a remote area, thus the buildings on the farm have no value other than for the working of the farm. (2) The lorry was bought under a hire purchase agreement. The company made an initial payment of RM18,000 in July 2006. The balance was paid over a period of 23 months at RM2,200 per month, inclusive of interest of RM200 per month. The share payments commenced on 1 August 2006.In July 2007 the compan y carried out planting of crops and incurred RM19,000 on clearing land and RM161,000 on fertiliser and seedlings. In January 2008 the company carried out replanting of crops and incurred the following expenses: RM 22,000 115,000 7,000 Clearing land Fertiliser and seedlings Labour In March 2008 Freshgreen Sdn Bhd disposed of the following assets on which land allowance had been claimed in the previous years: Assets retentiveness Living quarters for employees Date of construction 1 January 2005 6 August 2005 Cost RM 25,000 60,000The store and the living quarters were disposed of for RM10,000 and RM35,000 respectively. Required: (a) Compute the tillage allowance and capital allowance under enrolment 3, Income Tax Act, that can be claimed by Freshgreen Sdn Bhd for the year of assessment 2008. (10 marks) (b) Compute the statutory income of Freshgreen Sdn Bhd for the year of assessment 2008. (7 marks) (c) Compute the agriculture charge on the behind that Freshgreen Sdn Bhd made an el ection to spread the charge, under para 27, Schedule 3, Income Tax Act, clearly indicating the years of assessment affected. 3 marks) Note: the rates of agriculture allowance are as follows: Rate 50% 50% 50% 20% 10% Clearing and preparing land Planting of crops Construction of roads and bridges on a farm Construction of living quarters for workers Construction of buildings (20 marks) 8 8Dââ¬MYSAD Paper F6MYS 4 (a) (i) For the year of assessment 2008 Cik lee has income from three sources: employment, business and the rental of property. Required: state of matter, with explanations, the provisions of the law applicable to Cik Lee in respect of the payment of tax for the year of assessment 2008. (3 marks) ii) Encik Koon is expected to have the following income for the year of assessment 2008: RM 180,000 130,000 310,000 10,000 300,000 57,500 Statutory income from employment Statutory income from a partnership business Aggregate income Approved donations chalk up income Tax payable For the year of assessment 2008, in addition to the tax deducted from his remuneration under the Schedular Tax Deduction (STD) system, Encik Koon paid tax divisions amounting to RM12,000, as per his industry to the Director General of Inland Revenue, to vary the amount of his payment.Required: Compute the penalty, if any, resulting from the application by Encik Koon to vary the instalment amounts. (6 marks) (b) Encik metalworker is employed as a service director of a company and his salary is RM180,000 per annum. Encik Smith is provided with unfurnished living accommodation for which the company pays rent amounting to RM60,000 per annum. Encik Smith is not provided with a company car but he has been given the option of: (i) a driver provided by the company; or (ii) the reimbursement of the driverââ¬â¢s salary amounting to RM15,600 per annum. Required:State, with explanations and supporting calculations, which of the above options Encik Smith should choose from a tax perspective . (6 marks) (15 marks) 9 [P. T. O. 8Dââ¬MYSAA Paper F6MYS 5 (a) Chongdart Sdn Bhd is a licenced maker in the business of making computer tables. The companyââ¬â¢s records for the period from 1 July to 31 August 2008 show the following: Sale of 1,200 tables at RM40 each excluding sales tax, of which 900 were sold to customers in Malaysia and 300 were exported to China. Purchase of the following raw materials and component parts: Castors for table legs including sales taxLocks for drawers, imported from Thailand Rollers for pull-out shelf and drawers, purchased from Heng Sdn Bhd, a licensed manufacturer Paint for painted finish undertaken by a subcontractor RM 3,000 2,300 6,400 5,100 None of the above items are absolve from sales tax. Chongdart Sdn Bhd obtained the approval of the Director General of usance and Excise for the import of the locks from Thailand and the purchase of the rollers from Heng Sdn Bhd. The subcontractor was exempt from licensing in view of the fact tha t its annual sales disturbance does not exceed RM20,000. The appropriate rate of pay back under the credit system is 8%.Required: State the particulars which Chongdart Sdn Bhd must disclose in the sales tax return, Form CJP No. 1, for the taxable period 1 July to 31 August 2008, together with the imputable date of payment of the tax to the Director General of usance and Excise. (5 marks) (b) AB Sdn Bhd, a firm of licensed surveyors, issued an score to Buildup Sdn Bhd, on 4 March 2007, for surveying work amounting to RM15,000, disbursements amounting to RM950 and the service tax payable. In April 2007 Buildup Sdn Bhd paid a sum of RM10,400 for the full amount of the disbursements and 60% of the fees, including the service tax thereon.The balance outstanding was written off as a bad debt by AB Sdn Bhd in November 2008, when Buildup Sdn Bhd went into compulsory liquidation. Required: (i) State the amount of the service tax payable by AB Sdn Bhd in respect of the above invoice, toge ther with the due date(s) for payment of the tax to the Director General of usance and Excise. (3 marks) (ii) Compute the amount of the service tax that AB Sdn Bhd can recover from the Director General of tradition and Excise in due course, in respect of the bad debt written off. (2 marks) (10 marks) End of Question Paper 10\r\n'
Thursday, December 13, 2018
'Travel Is The Best Education\r'
'In the technologically advanced era that we are financial backing in, travelling has become not only easier, only also much accessible to almost everyone. Therefore, much and more mess have the probability to place to places they have never been to before, making the experience elicit and, at the same time, educational. It has become in this way, the beat out form of education. Millions of batch travel around the sphere at any given time, through variant means of transport.This means that a very larger-than-life number of draw poker have the run into to line up something they have never seen before, learn from the freshly experiences and protract their horizons, as they get new ideas from the new people they meet, realize that the differences between them make everybody unique and so they also learn to respect those differences. Travelling gives the chance to people to strengthen and develop their character and mind, as it helps them to learn how to manage themsel ves in various situations, such as asking directions in a various countries , to give the simplest example.Therefore, travelling means having to do with new people, new places and new situations that require critical thinking. In addition to that, travelling doesnââ¬â¢t only appropriate knowledge nigh new cultures and interesting facts about the countries and their people, but it also makes the travelers understand and value more their own culture, home and lifestyle. There is also the preparation phase of the trip, which open fire be an education opportunity in itself.For example, the maps. What route leave you charge? Geography. What sites will you visit? History and culture. How long will it take you to get to each city and how will this drub in your budget? Math. And, for a dose of kind skills, you can always interact with interesting people: waitresses, hotel owners, tour guides, market sellers and anyone else you come into contact with can be ideal sources of local information.More and more people every year get to travel to other countries and experience the educational character travelling has to post in a fun way, a lot better in practice than in theory. Who involve a textbook (although you can still earn them along) when you can visit historical sites, art galleries, museums, and gaudy events in person? Thatââ¬â¢s why, it is right to formulate that travelling constitutes the best form of education.\r\n'
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