The future of television Term Paper Example | Topics and Well Written Essays - 1750 words

The future of television - Term Paper Example Life has become so fast that it has made things very complex;now those things are preferred which are convenient and fasthence all these things have dented the popularity of televisions on a larger scale. Television is merely a social trend,the reason behind this is the way it has impacted the lifestyle of individuals, especially in the nights as people have more time to relax and enjoy. Since electricity was invented people got time to stay up even after blackout, without having to use expensive candle lights. Stereo then offered development in the night shows that attracted family members together. Television then included a visible element to this. People started purchasing TVs, and invested their time on such shows which were of their interest and later became part of their lifestyle. Celebrity Travel sources, outfits designs, signature conditions like Broth Nazi, or ":I love it when a plan comes together", or many other such factors become an aspect of everyday use, and their po pularity increased among the masses. People started to get awareness by the help of a television. During the 40s and the 50s, individuals considered new fishing reelsfor the films. These were modified and "cleaned up" to make them appropriate viewing for all age groups. By the Sixties information was being straight transmitted to United States houses live. Everyone was seeing movies, especially of the Vietnam War. This helped in spreading awareness of the massacre and portraying the power that vested with the US during the Vietnam War. And because of limited variety of broadcasters(3 systems back then), viewing TV was at limited occasion, as huge variety of individuals considered the same broadcasts and distributed the same information. A new social trend is going on with television since the past 25 years. With the development of wire systems, there has been a change in technology. Fewer individuals observe the same broadcasts, and if they watched the same they usually do at differ ent times of the day, thanks to TIVO. There are more intimately precise and aggressive broadcasts available on wire, whose impact is still controversial. Because of this the stakeholders are pretty pessimistic about the future of television Technology is now making viewing on requirement more common, or at least viewing broadcasts at viewers' comfort rather than broadcaster plans. Fridays and Saturdays are considered to be the most desired time for airing such broadcasts.Now repeat and complete broadcasts take those areas, as individuals are now more interested to spend their time on other recreations. Promoters are now using various means to target their audience. And with computer systems becoming extremely effective, televisions and computers are functioning simultaneously to provide entertainment to the masses. It's an ongoing trend with no certainty of what its future might be like.The one thing that seems obvious is that it will not be a change that finishes easily, as the tec hnological innovation regularly changes how individuals approach various devices and their means of entertainment but despite that the use of television will not diminish. Since the advent of tablets, laptops, smartphones etc. life has become very remote for all. Today all individuals carry their own phones and other devices which make it easy for them to access their favorite shows, news and other entertainment forms without having to wait it for their airing on television.(White, 348). These devices have helped in raising

Aristotle and Virtue Essay Example for Free

Aristotle and Virtue Essay Aristotle believes that we need virtue, both of thought and of character, to achieve that completeness leading to happiness. This is the function: activity in the soul in accord with virtue, where soul is defined as what is in us that carries out our characteristic activity. Aristotle is right in believing we need virtue. The end of Aristotle’s Nicomachean Ethics Book I introduces the idea that since happiness is â€Å"a certain sort of activity of the soul in accord with complete virtue, we must examine virtue,† because doing so will allow us to closer analyze and understand how to study happiness. He goes on to identify two areas: virtues of thought and virtues of character. I believe the philosopher is right when he thinks that a good life requires harnessing both kinds of virtues. Virtues of thought are simpler to identify, as they include excellence in problem solving skills, abstract and rational thought, mathematics and the like. Virtues of character, which are also called ‘moral virtues’, seem to be more complex and are also an integral part of the completeness that Aristotle said was necessary for a good life. Some examples of these virtues are generosity and patience. Virtues of character are definitely good for the possessor as Aristotle states in chapter 6, â€Å"having these feelings at the right times, about the right things, toward the right people, for the right end, and in the right way, is the intermediate and best condition, and this is the proper virtue. † Finding that mean or middle ground, that balance or yin and yang, is essential to establishing a completeness which ultimately lead to happiness. One problem may be actually the path to virtue. The idea of pleasure without pain is not realistic in the mortal world. Everything on this plane is relative. Take, for example, two dogs: Dog A lives on the street and has all of his life. He has to find himself food everyday in alleys and has to deal with the weather. This life is good to him because it is his world and he does not know any better. As far as Dog A is concerned, he is in ‘heaven’. Dog B lives in a mansion with air conditioning and gourmet steaks that are given to him on a regular basis. This is all Dog B knows and he is not aware of anything else out there better than this (even though it surely exists), so this dog is in heaven also. Imagine their own individual and relative differences if they were to switch places. Dog A would go to a mansion atmosphere and the comfort of his life would dramatically improve, while Dog B’s life would be hell all of a sudden. This relation of pleasure to pain and how it is all relative makes one take a step back and look at the bigger picture. Nelson, W. Philosophy 1305 Proteus Classics Readings. Thomson Custom Publishing, Mason. pgs 81-122.

Daddy Yankee :: essays research papers

Daddy Yankee With over 15 years of upward growth in the entertainment industry and the Latin music scene, Daddy Yankee has developed to be one of the most respected and influential reggaeton artists. Yankee’s carefully crafted lyrics and his free-style abilities have allowed him to share his views and reach the masses, regardless of his intentions. From love to socially-saturated comments on the everyday Puerto Rican culture, many of his songs have remained solid in the club scene and are considered reggaeton classics. Daddy Yankee’s constant focus and rapid development have allowed him to collaborate with artists such as NAS (they recorded â€Å"The Profecy† together) and a track with mix tape legend and acclaimed Dj Tony Touch for his â€Å"The Peace Maker† album. Daddy was also invited for a cameo appearance in Terror Squad’s video â€Å"100% Percent† while his â€Å"Posicion† track was also included in â€Å"One Tough Cop† soundtrack. Without a doubt, Daddy Yankee's record sales confirm his success and popularity within Latin Music. All of his albums, "El Cartel de Yankee"; "El Cartel de Yankee II"; "El Cangri.com" and "Los Homerunes", have all received platinum status. In 2002, â€Å"El Cangri.com† was the biggest selling album in Puerto Rico, his hometown and one of the most prestigious markets within Latin Music. 2003 was one of the most important years in Daddy Yankee’s career. Shortly after â€Å"Los Homerun-es† album achieved record-breaking sales, one his life-long dreams came true†¦ a full house (12,000+) danced along with him in Puerto Rico’s historic Roberto Clemente Coliseum. The fans went wild as the press acclaimed his ability to bring the house down with his outstanding ability to free-style and his energetic stage performance. The show titled â€Å"Ahora Le Toca Al Cangri† quickly turned into Yankee’s most important and a historic moment in reggaeton music. Without a doubt, his fan’s support along with his personal desire to share his vision with upcoming artists have been key in his development as â€Å"El Cangri’s Inc.† and â€Å"El Cartel Records† founder and lead producer. Currently, Daddy Yankee has been touring Latin America and The United States gathering thousands of fans in each region. Just recently in Colombia, Yankee performed in front of over 60,000 screaming fans. Also, his energy and dedication to his career have allowed him to record over 130 tracks in as many as 70 feature reggaeton albums. Finally, in July of 2004, arrives Barrio Fino, the most anticipated album launch in Reggaeton music. Daddy Yankee :: essays research papers Daddy Yankee With over 15 years of upward growth in the entertainment industry and the Latin music scene, Daddy Yankee has developed to be one of the most respected and influential reggaeton artists. Yankee’s carefully crafted lyrics and his free-style abilities have allowed him to share his views and reach the masses, regardless of his intentions. From love to socially-saturated comments on the everyday Puerto Rican culture, many of his songs have remained solid in the club scene and are considered reggaeton classics. Daddy Yankee’s constant focus and rapid development have allowed him to collaborate with artists such as NAS (they recorded â€Å"The Profecy† together) and a track with mix tape legend and acclaimed Dj Tony Touch for his â€Å"The Peace Maker† album. Daddy was also invited for a cameo appearance in Terror Squad’s video â€Å"100% Percent† while his â€Å"Posicion† track was also included in â€Å"One Tough Cop† soundtrack. Without a doubt, Daddy Yankee's record sales confirm his success and popularity within Latin Music. All of his albums, "El Cartel de Yankee"; "El Cartel de Yankee II"; "El Cangri.com" and "Los Homerunes", have all received platinum status. In 2002, â€Å"El Cangri.com† was the biggest selling album in Puerto Rico, his hometown and one of the most prestigious markets within Latin Music. 2003 was one of the most important years in Daddy Yankee’s career. Shortly after â€Å"Los Homerun-es† album achieved record-breaking sales, one his life-long dreams came true†¦ a full house (12,000+) danced along with him in Puerto Rico’s historic Roberto Clemente Coliseum. The fans went wild as the press acclaimed his ability to bring the house down with his outstanding ability to free-style and his energetic stage performance. The show titled â€Å"Ahora Le Toca Al Cangri† quickly turned into Yankee’s most important and a historic moment in reggaeton music. Without a doubt, his fan’s support along with his personal desire to share his vision with upcoming artists have been key in his development as â€Å"El Cangri’s Inc.† and â€Å"El Cartel Records† founder and lead producer. Currently, Daddy Yankee has been touring Latin America and The United States gathering thousands of fans in each region. Just recently in Colombia, Yankee performed in front of over 60,000 screaming fans. Also, his energy and dedication to his career have allowed him to record over 130 tracks in as many as 70 feature reggaeton albums. Finally, in July of 2004, arrives Barrio Fino, the most anticipated album launch in Reggaeton music.

Comparative Essay: The Frog Prince Vs The Princess and The Frog

Produced in 2009, The Frog Princess is a Disney animation inspired by the Grimm Brothers’ fairytale, The Frog Prince. Both The Frog Princess and The Frog Prince deal with a multiplicity of issues, all of which contribute to supporting positive messages and morals (Ceaser, 2009). However, though The Frog Princess is based on a classic fairytale, it is far from being the same. The writers at Disney have taken a classic fairytale and created a â€Å"Monster† (Prince, 2001). This essay will examine the evolution of the original Grimm Brothers’ fairytale, the messages both main characters represent, and how the adaptation to fit a modern child readership diminishes a classic fairytale. Through discussing these arguments, this paper will prove that Disney’s adaptation into The Princess and The Frog is counter-productive in representing the original story’s messages, morals, and values. Fairytales express the creative fantasies of the rural and less educated layers of common man (Cuban, 1984). They are characteristically full of magic, often involving upper class characters (Cuban, 1984). In short, Fairytales are organically grown with the creative material of a collective group. The Grimm Brother’s fairytale, The Frog Prince, is no exception. The Grimm Brothers’ fairytale is about a handsome prince trapped in the repulsive body of a frog, but who nevertheless overcomes and transcends this bewitched state through his wit, perseverance, and magic (Prince, 2009). Until the seventeenth century, it was the adult population that was interested in fairytales (Cuban, 2009). Their allocation to the nursery was a late development (Cuban, 2009). This allocation can be credited to the rejection of the irrational, and development of the ra... ...ntersection of Race and Pop Culture. 13 May 2009. Web. 04 Nov. 2011. . 7. Alexandrova, Marina. "Disney and The American Princess: The Americanization of European Fairy Tales." America: The New Society (2010): 1-77. Print. 8. Tartar, Maria. The Classic Fairy Tales. New York: Norton &, 1999. Print. 9. Ebert, Roger. "The Princess and the Frog." Chicago Sun-Times [Chicago] 9 Dec. 2009: 1-3. Print. 10. Stone, Kay. "Things Walt Disney Never Told Us." The Journal of American Folklore (1975). Print. 11. Barnes, Brooks. "Her Prince Has Come. Critics Too." New York Times [New York] 29 May 2009: 1+. Print. 12. Lester, Neal A. "Disney's The Princess and the Frog: The Pride, the Pressure, and the Politics of Being a First." The Journal of American Culture (2010). Print.

Coming of Age Essay

A coming of age experience can happen any time during one’s life, most often when it is least expected. It is the thread that sews humanity together, a phenomenon, which is undeniable. Society tells us, it is a defining moment in a child’s life, when the world somehow becomes his or her own. Why then is â€Å"Coming of Age† simply relegated to the young? We all experience this phenomenon, from the tender age of four till the ripe old age of ninety-four. It is not an experience based solely on chronological milestones. Coming of age is a defining moment when a person’s wide-eyed nnocence is replaced with something deeper and at times something darker and more sinister, a snapshot in life when one realized the answer rests inside us, not relying completely on God. Consequently, in that way, we are always coming of age, always-losing innocence, gaining understanding, and always discovering new truths about ourselves, emotionally, and intellectually. Coming of age is the act of experiencing a definitive shift in one’s perspective, a greater realization of ones place in the world, and a further understanding of how personal actions and reactions are ntegrally linked. â€Å"That’s not fair† was my signature quotation as a little girl. A life full of Barbie’s, tea parties, and several rounds of Go-Fish card games was very demanding for a five year old. I could only assume the world revolved around which Barbie I wanted to be, what frilly dress I wanted to wear, and my pristine skills of winning every round of Go-Fish. As a little princess, fairness was vital to what made me happy. When I was eight years old, the word â€Å"fair† took on a whole other meaning the day my mom and her best friend, Muffy, took my sister and me to lunch. As we at down at the table, Muffy, the mother of my best friend, Sam, hesitantly twisted the diamond protruding from her gold wedding band. We waited for our lunches in silence, my sister and I only knowing that they had â€Å"something to tell us,† but not knowing what. The silence was unbearable; waiting for something that must have no positive outcome was definitely, as I would term, unfair. After the waitress brought our food, my mom’s voice filled the intolerable silence. Unlike her usual motherly lectures, my mom’s voice seemed Just as excruciating as the previous silence; it was uncertain, unfamiliar, and distant. My mom has always been the woman that I admire and would hope to become. The smiles and love she has given to my sister and me have been unconditional and contagious. At the moment, the slightly tilted frown and the unfulfilled eye contact was not the woman that I knew as my mother. All I wish for was to read her mind, fgure out who she had become so that I could make everything better and change her back to the woman I see myself being one day. Muffy began with her understanding voice, a quality that she and my mother share, â€Å"Emily and Peggy, I can see the concern on your faces and we are here to tell ou that Sam has cancer. He will be undergoing surgery next week and all I ask from you is to be as understanding, mature, and as helpful as possible. I know you are both strong and that it is going to be hard for all of us. My best friend, at eight years old, has cancer. I continued to repeat this in my mind. There was no â€Å"He will be find† or â€Å"Everything will be taken car of. † My mind was running with questions, How long has he had cancer? Will he have to undergo chemo? Will he lose all his hair? But unfair. Two years later Sam went through his third treatment. At this point we were told hat he was not going to make it and at that mo ment, as a young eight year old, I began to understand that life’s trials cannot be won like a game of go-fish. I began to understand that life is not fair because I did not understand why someone so caring and loving like Sam would be put through this. I do wish that fguring these things out at such a young age would not be as tortuous as my best friend getting cancer and passing away. However, for me, maturing at that age is accepting that the world does not revolved around me. That losing in a game of go-fish is not the end of the world and to treasure every day of life.

Free Essays on The Author And His Times

THE AUTHOR AND HIS TIMES Few writers are lucky enough to have their first novels become runaway bestsellers. Yet that is exactly what happened when 25-year-old Charles Dickens published Oliver Twist in 1837. Many readers already knew of young Dickens. As a journalist, he had written, under the pen name Boz, gripping newspaper accounts exposing social conditions in England. In another vein entirely, he had written a bestselling collection of humorous stories called The Pickwick Papers. His journalistic sketches showed descriptive power and the ability to influence people's political ideas; The Pickwick Papers showed how he could create marvelous characters and sustain lively comic scenes. But with Oliver Twist, Dickens surprised everyone by revealing yet another talent- for spinning a rich, suspenseful web of plot. One reason why Oliver Twist was so popular was that Dickens understood what his audience wanted to read and was willing to write it. He gave them sentimental love scenes, a horrifying glimpse of the criminal underworld, a virtuous hero in Oliver, and nasty villains in Bill Sikes and Fagin. And he wrapped it all up in a complicated, puzzling mystery story. Because Oliver Twist was published in monthly installments, Dickens could leave his readers in agonizing suspense from month to month. All across England, readers eagerly discussed what had happened in the most recent installment and argued over what they thought would happen in the next one. Oliver Twist was a part of everyday conversation, just as top-rated television shows are for us today. Yet, even though he was young and hungry for fame, Dickens wanted to do more than just entertain. He challenged his readers to consider things they would rather have ignored. He drew for them a picture of London's slums that was shocking in its realism. Victorian authors were not supposed to acknowledge the existence of drunkards and prostitutes, but Dickens did. They were ... Free Essays on The Author And His Times Free Essays on The Author And His Times THE AUTHOR AND HIS TIMES Few writers are lucky enough to have their first novels become runaway bestsellers. Yet that is exactly what happened when 25-year-old Charles Dickens published Oliver Twist in 1837. Many readers already knew of young Dickens. As a journalist, he had written, under the pen name Boz, gripping newspaper accounts exposing social conditions in England. In another vein entirely, he had written a bestselling collection of humorous stories called The Pickwick Papers. His journalistic sketches showed descriptive power and the ability to influence people's political ideas; The Pickwick Papers showed how he could create marvelous characters and sustain lively comic scenes. But with Oliver Twist, Dickens surprised everyone by revealing yet another talent- for spinning a rich, suspenseful web of plot. One reason why Oliver Twist was so popular was that Dickens understood what his audience wanted to read and was willing to write it. He gave them sentimental love scenes, a horrifying glimpse of the criminal underworld, a virtuous hero in Oliver, and nasty villains in Bill Sikes and Fagin. And he wrapped it all up in a complicated, puzzling mystery story. Because Oliver Twist was published in monthly installments, Dickens could leave his readers in agonizing suspense from month to month. All across England, readers eagerly discussed what had happened in the most recent installment and argued over what they thought would happen in the next one. Oliver Twist was a part of everyday conversation, just as top-rated television shows are for us today. Yet, even though he was young and hungry for fame, Dickens wanted to do more than just entertain. He challenged his readers to consider things they would rather have ignored. He drew for them a picture of London's slums that was shocking in its realism. Victorian authors were not supposed to acknowledge the existence of drunkards and prostitutes, but Dickens did. They were ...

Legalization of Marijuana for medical purposes Essays

Legalization of Marijuana for medical purposes Essays Legalization of Marijuana for medical purposes Paper Legalization of Marijuana for medical purposes Paper Proponents of legalizing cannabis for medicinal use suggest the drug could help many who currently suffer from illness and disease. Opponents of the idea assert that the legal drugs currently available provide appropriate relief from relevant symptoms. These different viewpoints have inspired spirited debates. An unbiased assessment of the drugs costs and benefits requires extensive research. Investigations must reveal the drugs ability to alleviate symptoms without creating unsatisfactory side effects. Smoked cannabis clearly helps some problems and may cost less than other medications. Synthetic cannabinoids can also alleviate symptoms of many disorders. Data suggest that cannabinoids can work well alone; they might also function effectively as part of a combination of therapies. For certain disorders, standard medications other than the cannabinoids remain the treatment of choice. Yet given the vast individual differences in reactions to medications, a few people may not improve with standard treatments and may respond better to medical cannabis. There is not enough research on most medical applications of cannabinoids to draw any firm conclusions about efficacy. Further work on marijuanas medical utility appears warranted. (Hans A. Baer, Merrill Singer, Ida Susser, 1997) Controlled studies reveal that cannabinoids can decrease pressure inside the eye for glaucoma patients, alleviate pain, reduce vomiting, enhance appetite, promote weight gain, and minimize spasticity and involuntary movement. Other work suggests additional therapeutic effects for asthma, insomnia, and anxiety. Yet only a few studies have compared cannabinoids to established treatments for these problems. Case studies and animal research suggest that the drug may also help a host of other medical and psychological conditions. These include seizures, tumors, insomnia, menstrual cramps, premenstrual syndrome, Crohns disease, tinnitus, schizophrenia, adult attention deficit disorder, uncontrollable violent episodes, post-traumatic stress disorder, and, surprisingly, drug addiction. The cases may provide enough evidence to stimulate researchers to conduct randomized clinical trials examining the impact of cannabinoids on these problems. (Erich Goode, 2001) The evidence of marijuanas effectiveness for treating each of these medical conditions appears below. Surgical Pain A more practical approach to the study of marijuanas analgesic effects involves using the drug after surgery. Studies of THC-induced analgesia after surgery report either mixed or positive results. In one study, men who needed four molars pulled had they removed in four separate sessions under four different conditions. They received placebo, diazepam (an anti-anxiety medication), and two different doses of THC prior to tooth extraction. Results were mixed. This study is often cited as evidence that THC produced no analgesia. In fact, 3 participants rated the low dose as good or excellent and preferred it to the placebo; 6 others preferred placebo to THC. The high dose of THC was the least desirable of all the treatments. The results suggest that marijuana may relieve pain for a subset of individuals but not others and then only at an optimal dose. A study of pain from trauma or surgery revealed that levonantradol, a synthetic version of THC, reduced pain more than a placebo. This evidence suggests that cannabinoids may show some promise in the treatment of acute pain, but tells little about the potential for handling more chronic conditions. (Peter J. Cohen, 2006) Headache One recurring painful condition that may benefit from cannabis treatment is headache. Migraine, a form of headache that often includes severe throbbing accompanied by disturbed vision, chills, sweating, nausea, and vomiting, can be extremely debilitating. Bright lights, loud sounds, or pungent odors can initiate the pain. Symptoms often begin with visual disturbances like seeing flashes or auras. Then sufferers feel extreme tension and fatigue. Eventually, a pulsing begins, sometimes on only one side of the head, where blood vessels outside the cranium dilate. These expanded arteries activate nerve fibers in the scalp, causing absolute agony. In the United States, roughly 23 million people suffer from these headaches. One-fourth of these individuals have at least four migraine attacks a month. Most of these people have their first severe headache before they turn 20. Productivity lost to migraine may cost up to $17. 2 billion per year. Treatments for this form of headache remain imperfect. Biofeedback, which trains people to use relaxation and imagery to change blood flow, has proven particularly helpful. With as little as eight sessions of proper therapy, people can learn to shrink the arteries or decrease the blood flow at the site of the pain, bringing meaningful relief to a headache. Several medications help alleviate symptoms for some sufferers, but fail to help 30% of people. These drugs also produce aversive side effects in up to 66% of patients. The disadvantages of these medications led some migraine sufferers to try marijuana. Physicians have prescribed cannabis for headache since as early as 1874. Advocates of the treatment protested when it was removed from the U. S. Pharmacopoeia in 1942. Marijuana may have an advantage over other painkillers, such as the opiates, because cannabis not only combats headache pain, but it also inhibits the nausea and vomiting associated with migraine. Investigators have not conducted clinical trials to support marijuanas efficacy as a headache treatment, but case reports abound. Users claim that smoking cannabis at the first sign of symptoms can combat the entire episode. Investigations on animals suggest that a specific brain region involved in migraine, the periaqueductal gray, contains many cannabinoid receptors. This basic research, coupled with the case reports, led the Institute of Medicine to suggest that further work on cannabinoids and migraine is warranted. Ideal studies could compare cannabis products to established medications to help verify the utility of the drug. If cannabinoids prove equally effective with fewer side effects and lower costs, they might make a superb addition to the available treatments for migraines. Combinations of cannabinoids and other medications might also prove particularly useful. (James R. Mcdonough, 2000) Pain Patients seek medical assistance for pain more often than any other symptom. People experience a variety of pains that include diffuse, throbbing pressures or sharp, specific aches. Entire journals devote volumes to research on pain treatment. Some therapies are quite simple and cause few side effects. For example, a mere placebo can minimize pain in 16% of surgery patients. Relatively simple behavioral interventions also decrease pain. Symptoms often vary with tension and mood. Thus, relaxation, stress reduction, and biofeedback can help significantly. Alternative treatments, like acupuncture, alleviate symptoms in some studies but not others, perhaps depending on the intensity and location of the pain. Despite the success of other treatments, pharmacological interventions remain extremely popular remedies for pain. The simplest include aspirin, acetaminophen, ibuprofen, naproxen sodium, and other over-the-counter analgesics. Americans consume over 10,000 tons of these drugs a year. They are relatively cheap, have few side effects at appropriate dosages, and work well for mild pain. Nevertheless, they all can be toxic. An aspirin overdose can damage stomach lining, liver, and kidneys. A dozen acetaminophen tablets can kill a child. Other pain killers that help severe symptoms include opiates like morphine and codeine. These work quite well even for extreme distress, inducing analgesia and an indifference to pain. People take them to recover from acute stressors like surgery. Chronic pain patients may have pumps installed in their spinal cords to release these drugs continuously. The primary drawbacks of the opiates concern their potential lethality and high liability for abuse and dependence. Opiate overdoses can be fatal. People develop tolerance quickly and often increase their doses with continued use. Withdrawal from these drugs includes extremely aversive flu-like symptoms and spastic muscle twitches. Thus, alternative pain medications with fewer problems could prove extremely helpful. An ideal analgesic would have little potential for abuse but still provide inexpensive, rapid, complete relief without side effects. No single drug has all of these qualities for treating the many types of pain. Thus, investigators have developed a multitude of analgesics. Cannabis may make a promising addition to this list. Physicians have used marijuana to alleviate pain since the beginning of the first century, when Pliny the Elder, the Roman naturalist, recommended it. The Asian surgeon Hua To used cannabis combined with alcohol as an anesthetic by 200 A. D. In modern times, clinical lore and case studies support cannabis-induced analgesia. A case study reveals that oral THC can reduce phantom limb pain- the odd, aversive sensations that seem to come from amputated body parts. Another case shows that smoked marijuana can alleviate the pain of arthritis. A third suggests a tincture of cannabis can relieve tooth and gum distress. This evidence generates intriguing hypotheses but cannot prove that effects stem from expectancy rather than genuine pharmacology. Given the dramatic impact of placebos on pain, examinations of expectancy remain extremely important. Different types of research have addressed the analgesic powers of smoked marijuana or the cannabinoids. In addition to these case studies, formal projects with larger samples also focus on this issue. These projects include tests of marijuanas painkilling effects on laboratory-induced discomfort, as well as pain from surgery, headache, and chronic illnesses like cancer. (Ralph A. Weisheit, 1996) Conclusion The future for cannabis holds many possibilities. Research on the cannabinoids and their receptors will undoubtedly continue to tell more about the human mind and body. This work could reveal additional information about the brain and immune system. Further work can test the efficacy of marijuana and the cannabinoids as medical treatments. Data on the long-term health effects of the drug could address many unanswered questions, particularly those concerning the lung and brain. Techniques may evolve to limit the drugs negative consequences, like recent efforts to develop the vaporizer to reduce noxious components of smoke. Treatments for problem users could improve. In addition, laws related to the drug may change. (Alan W. Bock, 2000) References Alan W. Bock (2000) Waiting to Inhale: The Politics of Medical Marijuana; Seven Locks, 286 pgs. Erich Goode (2001), Marijuana; Atherton, 197 pgs Hans A. Baer, Merrill Singer, Ida Susser, (1997) Medical Anthropology and the World System: A Critical Perspective; Bergin Garvey, 277 pgs. Peter J. Cohen (2006) Medical Marijuana, Compassionate Use, and Public Policy: Expert Opinion or Vox Populi? Journal article; The Hastings Center Report, Vol. 36. James R. Mcdonough (2000) Marijuana on the Ballot Journal article; Policy Review, 2000. Ralph A. Weisheit (1996) Domestic Marijuana: A Neglected Industry; Greenwood Press, 196 pgs.

Lewis Structure Example Problem - Formaldehyde

Lewis Structure Example Problem - Formaldehyde Lewis dot structures are used to predict the geometry of a molecule. You will be able to draw a Lewis structure of the formaldehyde molecule after using this equation. Question Formaldehyde is a toxic organic molecule with molecular formula CH2O. Draw the Lewis structure of formaldehyde. Step 1 Find the total number of valence electrons. Carbon has 4 valence electronsHydrogen has 1 valence electronsOxygen has 6 valence electronsTotal valence electrons 1 carbon (4) 2 hydrogen (2 x 1) 1 oxygen (6)Total valence electrons 12 Step 2 Find the number of electrons needed to make the atoms happyCarbon needs 8 valence electronsHydrogen needs 2 valence electronsOxygen needs 8 valence electronsTotal valence electrons to be happy 1 carbon (8) 2 hydrogen (2 x 2) 1 oxygen (8)Total valence electrons to be happy 20 Step 3 Determine the number of bonds in the molecule.number of bonds (Step 2 - Step 1)/2number of bonds (20 - 12)/2number of bonds 8/2number of bonds 4 Step 4​ Choose a central atom.Hydrogen is the least electronegative of the elements, but hydrogen is rarely the central atom in a molecule. The next lowest electronegative atom is carbon.   Step 5: ​ Draw a skeletal structure. Connect the other three atoms to the central carbon atoms. Since there are 4 bonds in the molecule, one of the three atoms will bond with a double bond. Oxygen is the only choice in this case since hydrogen only has one electron to share. Step 6: ​ Place electrons around outside atoms.There are 12 valence atoms total. Eight of these electrons are tied up in bonds. The remaining four complete the octet around the oxygen atom.Each atom in the molecule has a complete outer shell full of electrons. There are no electrons left over and the structure is complete. The finished structure appears in the picture at the beginning of the example.

Sx-wk7 Essay Example | Topics and Well Written Essays - 500 words

Sx-wk7 - Essay Example Another example is the South Asian LGBs who are "largely closeted in their own communities.." (p. 135) because of their cultural mores. It can be assumed that all LGB people are "the same" and have the same experiences. According to Bohan, this is not true. In my own experience, I have seen many different LBGs and it seems that there were many differences. As an example, some whites seemed to be more open than minority LGBs. In hearing some of their stories, it seemed to take longer for minorities to "come out" because they were afraid they would be rejected by their families. I found it interesting that LGBs come to midlife that they seem freer than they did when they were younger. I could understand why however. Bohan says that it is because there is "an absence of traditional gender roles allowed by LGB may make midlife a more fulfilling period for LGBs†¦" (p. 159). I think that this is part of it. I also think that at a certain time and space LGBs just get tired of not living their life in the way they want. This comment also reminded me of something that Fee (2006) said regarding transgendered identity. They make the point that when we only have two genders, it is difficult for people who do not fit one of these categories to define an identity (p. 1). It would seem that LGBs would have somewhat of a struggle deciding how to be within a specific gender and are able to release that as they grow

Palestine, Israel and the Arab-Israeli Conflict Essay

Palestine, Israel and the Arab-Israeli Conflict - Essay Example Since the end of the first World War, the land known as Palestine had been under British Colonial rule. In the early years of Palestine, there were a much greater amount of Muslims than Jews occupying the land at almost seven to one. (Wikipedia.com, 2006) As further persecution came in the time of the second World War, the aftermath resulted in an even larger influx of Jewish people in Palestine. Instead of the more lopsided difference in Muslims to Jews, it was now a two to one difference. In 1948, Britain pulled out of Palestine, at the same time recognizing the State of Israel and splitting the land between Jews and Arabs. This decision was further agreed upon by the United Nations. However other Arab nations did not agree, thus starting the 1948 Arab-Israeli War. Israel won this war and many other conflicts after that. As a result of the 1948 Arab-Israeli War, however, many Palestinian Arabs lost, or were forced out of, both their homes and livelihoods. The Israeli government, after the war, created the Absentee Property Law which allowed Israel to confiscate the property of the Palestinian Arab refugees who were not in the country at that time. (Nabulsi, L., 2006) With the Palestinian Arab refugees having no home-state, this issue leads us to more current issues that face Israel and Palestinians to this day. Recent Issues Much of the recent conflicts in Israel are due to disagreements between government of Israel and the Palestinian Authority as to the future of a Palestinian state, the fate of the Palestinian refugees and the survival of an Israeli state (Wikipedia.com, 2006). Terrorist activities brought about by the formation of groups such as Hamas and Hezbollah in the area have made life difficult for both Palestinian and Israeli people. Life is a daily struggle between normality and chaos. Peace has been brokered by almost every President of the United States since the late 1970's. "Roadmaps" were written to lead the two sides to an agreement, but a terrorist attack against Israeli people by Palestinian suicide bombers would lead to retaliation by Israeli military forces, so on and so forth. Organizations such as the Palestinian Liberation Organization, now the Palestinian Authority (PA) led at one time by Yasir Arafat, did some good in leading the Palestinians to an agreement with Israel. The Oslo Peace Accords were the most recent attempt to come to agreement. However, due to many Palestinians desire to have no Jewish state, and in turn no Israel, it is with great difficulty that any agreement may ever hold. Solution In the current setting of the Arab-Israeli conflict, it seems there will never be a solution to the problem or an end to the violence. From the street level, with violent attacks at times a daily occurrence, it is clear that an agreement is far off. "The Palestinian street has definitively rejected Oslo [Peace Accords], and top officials of the PA now say that UN resolutions must form the basis for future status talks," (Beinin & Hajjar, 2000).  

Managerial Decision Making SA Case Study Example | Topics and Well Written Essays - 250 words

Managerial Decision Making SA - Case Study Example This plays a great role in reducing loses that might emanate from negative impacts. Communication is the key towards making rational decisions as different individuals are able to view a certain situation in different perspective an aspect that makes it easy to understand the weaknesses associated with making a specific decision (Bazerman & Moore 2013). The main aim of making critical decisions in business is to maximize profits and minimize risks. As a result, it’s important not to make quick decisions which are not well thought of as this might leave loopholes for the competitors to use against the business or organizations (Bazerman & Moore 2013). In conclusion, I believe that the model can be used in making decisions but other aspects should be incorporated because every challenge that faces an organization is unique in nature. As a result, this can be used as a platform for making decisions but other models should also be taken into

US Intel Community Essay Example | Topics and Well Written Essays - 250 words

US Intel Community - Essay Example Therefore, the confederate and the union leadership valued intelligence and thus established spy networks. Over the years, both the legislative as well as executive arms have devised committees and commissions that have proposed for the reorganization of the US Intelligence Community. The goals of these proposals reflect the international environment and the American foreign policy trends as well as all domestic concerns regarding governmental accountability3. The constitution gives Congress the power to authorize militia use to execute the union’s laws, repel invasions and suppress the insurrection4. The Intelligence Community has so far accomplished counterintelligence and foreign intelligence. Counterintelligence involves gathering information, protection against espionage, sabotage or assassinations by foreign governments or terrorists. Foreign intelligence refers to the information about foreign government’s activities or the activities of international terrorists5. Since the Act’s creation, which coincided with the establishment of the modern Army, only four men have held the demanding job of the Army’s Chief of Staff (â€Å"Top Soldier†)6. Best, Richard A. â€Å"Proposal for Intelligence Reorganization, 1949-2004.† CRS Report for Congress, Last Modified 24Th September 2004, Accessed 3rd September 2014, http://fas.org/irp/crs/RL32500.pdf Doyle, Charles & Elsea, Jennifer, Elsea, K. â€Å"The Posse Comitatus Act and Related Matters: The Use of the Military to Execute Civilian Law.† Congressional Research service, Last Modified 16Th August 2012, Accessed 3rd September 2014,

Exercise assignments Coursework Example | Topics and Well Written Essays - 500 words - 5

Exercise assignments - Coursework Example All the three factors when combined give freedom to an individual and people start valuing their life. 2. I agree that without denying Individual freedom, unity and order in a moral system is a big problem. Once an Individual is given full freedom, the Individual does not realize his actions towards others. His act of freedom might hurt others which in turn causes dispute among individuals. Hence freedom of individuals has to be denied in order to attain unity in a moral system. 8. I use all the principles in my day to day life. I try to have my own freedom when required and that freedom is within my limits. I always try to value my life and make sure that I am good to others. Along with enjoying my regular activities, I also believe in being fair to the people and to the society around you. There have been times when I could not be good to people but I have always tried my best in being good to the people around

US Intel Community Essay Example | Topics and Well Written Essays - 250 words

US Intel Community - Essay Example Therefore, the confederate and the union leadership valued intelligence and thus established spy networks. Over the years, both the legislative as well as executive arms have devised committees and commissions that have proposed for the reorganization of the US Intelligence Community. The goals of these proposals reflect the international environment and the American foreign policy trends as well as all domestic concerns regarding governmental accountability3. The constitution gives Congress the power to authorize militia use to execute the union’s laws, repel invasions and suppress the insurrection4. The Intelligence Community has so far accomplished counterintelligence and foreign intelligence. Counterintelligence involves gathering information, protection against espionage, sabotage or assassinations by foreign governments or terrorists. Foreign intelligence refers to the information about foreign government’s activities or the activities of international terrorists5. Since the Act’s creation, which coincided with the establishment of the modern Army, only four men have held the demanding job of the Army’s Chief of Staff (â€Å"Top Soldier†)6. Best, Richard A. â€Å"Proposal for Intelligence Reorganization, 1949-2004.† CRS Report for Congress, Last Modified 24Th September 2004, Accessed 3rd September 2014, http://fas.org/irp/crs/RL32500.pdf Doyle, Charles & Elsea, Jennifer, Elsea, K. â€Å"The Posse Comitatus Act and Related Matters: The Use of the Military to Execute Civilian Law.† Congressional Research service, Last Modified 16Th August 2012, Accessed 3rd September 2014,

Change in the Chinese Economy Essay Example | Topics and Well Written Essays - 1250 words

Change in the Chinese Economy - Essay Example The recent changes prohibit a third party to offer products in China for sale without the due permission of the patent holder. The people associated with the third party should not assume that they can go ahead and sell their products in China. Before this law was introduced, the companies' in the country were allowed to sell products manufactured in the other countries. This paper will examine the changes in the Chinese Economy over the past 6-7 years. A comprehensive analysis of the position of Chinese Economy will also be provided in this paper. The Chinese economy has witnessed tremendous boom because of the rise of 3 third party logistics in the country. There are several 3PL companies in China that are making huge profits operating in 3PL. Foreign 3PL companies have also started entering China to capture the share of profit and the same is boosting the economy of China for the last 6-7 years. The important features of 3PL industry will be discussed in the following part of the paper. Outsourcing enables companies to source in China without having their own warehouse and staff in China at very reasonable prices. Outsourcing gives access to better human resources, which are suitable for a given country in a given situation. For instance, even the people working in a BPO in the US would easily charge at least double the amount when compared to the people working in various Asian countries and this is exactly why the US companies have opened up various BPOs in Asian countries. Less Upfront Cost: Outsourcing enables a company to access superior technology without paying hefty amounts upfront. Though, this is not exactly the case with 3PL companies. But still, logistics outsourcing is preferred by countless companies worldwide and it has many advantages that we will account for in the upcoming pages. Innovation: Outsourcing is also preferred because it is an innovative concept and it is capable of innovation. Various people employed, bring in a huge pool of talent and the same talent produces innovation. Innovation is the need of the hour and no company can sustain without innovating something that will become popular with the customers. 3PL has been a very pivotal factor in the growth of the Chinese Economy other factors will be discussed in the following parts of the paper. Expansion of the Chinese Economy over the Last 6 Years The Chinese economy has become a force to reckon with over the last 5-6 years, it is only behind the US economy when measure in terms of Purchasing Power Parity. The economy is the third largest in the world if it is measured using the exchange-rate system. China holds the record for being the fastest growing economy over the last 5-6 years. The country has eradicated poverty completely but there is another side of this aspect, the country is witnessing inequalities in income of individuals. China's population is arguably its biggest asset; the manpower and cheap labor are the two most instrumental aspects that have made the Chinese economy what it is today. "China's economy is huge and expanding rapidly. In the last 30 years the rate of Chinese economic growth has been almost miraculous, averaging 8% growth in Gross Domestic Product (GDP) per annum. The economy has grown more than 10

Natural habitat Essay Example for Free

Natural habitat Essay Gibson and recorded that, of the 36 participants, 27 infants moved off the centre board. Of this 27 only 3 crossed onto the deep side. These results strongly suggest that almost all babies, at the age of mobility have depth perception abilities. They noticed that most of the infants crawling away from the deep side or cried when called to their mothers. Some infants even touched or patted the glass surface, so they knew that it was solid, but still refused to cross onto it. This is evidence for the idea that humans are particularly visual creatures; even if our other senses are telling us otherwise, we are likely to rely strongly on our vision. Gibson and Walk also noted that several babies moved onto the glass accidentally when trying to move away from it, which shows that accidents like falling off a cliff face will still occur even if the baby has depth perception as they are not as aware of their bodies as adults. Due to the fact that the children were required to be mobile, and this meant the minimum age was six months, Gibson Walk had to use animals as control groups to certify that the babies had not simply learnt depth perception in their first five months through experience and observation in their environment. Animals such as turtles, rats, cats, lambs, kittens, chicks and kids were used. The results of the chicks, kids and lambs were particularly important as all of these animals are precocial and would have had little opportunity in the few hours between birth and being tested to develop depth perception. The chicks, which were all tested within 24 hours of birth all moved onto the shallow side and none crossed over to the deep side. Both kids and lambs also did not step onto the deep side once, and when placed onto the deep side, became distressed and froze still. Rats however, who use their whiskers to navigate, saw little or no preference for either side. This is because they are nocturnal and completely rely on their vibrissae to comprehend their environment. They also found that when the centre board was placed high enough that they could not reach it with their vibrissae, the rats avoided the deep side, showing much more preference for the shallow side. Kittens at four weeks, displayed the same reactions as the lambs, chicks and kids and Gibson and Walk also used dark-reared kittens to investigate the development of the visual system. Kittens that were reared in the dark for the first 27 days of life showed no discrimination between either side. However, when kept in normal lighting conditions, they gained normal depth perception after only one week. Turtles were also tested. Although it was hypothesised that turtles may be attracted to the shiny surface of the glass over the deep side, believing it to resemble water, the turtles also showed levels of depth perception. However, only 76% of turtles managed to avoid the deep side. This large minority suggests that turtles have poor depth perception as a species. This is probably due to their natural habitat; they are less at risk from a fall due to the fact that they spend a majority of their time under water. It is also possible that their depth perception is slightly different to land animals, as they are used to perceiving depths under water, in which distances will appear slightly different. Kids were also used in an alternative test in which they were placed on the shallow side of the glass. The goats appeared fine to stand and move across the surface however when the pattern was lowered, the goats became distressed and froze as soon as it was more than a foot below. The kids never learnt that the glass was solid and therefore safe to stand on, no matter how long they stood on the deep side. Six main conclusions can be draw from this study; human babies have depth perception by the time they are mobile but it is possible this is through experience in their environment before this point. This study also supports the nativist view that we are born with the ability to perceive depth and that the visual system just has to develop for this to be fully functioning (although it does not prove that depth perception is innate). Findings usually fit with the life history and ecological place of the animal being studied (for example, dark reared cats visual systems had not yet developed properly). All animals tested showed depth perception by the age of mobility. Habitat can affect our ability to perceive depth, for example, turtles, whose natural habitat does not require particularly accurate depth perception, show much lower levels of depth perception than other land animals. Studies with rats in which the experimenter changed the size and shape of the pattern to eliminate certain cues suggested that shape and motion cues need to develop over time whereas motion parallax is innate (supported by Yonas et als study into babies depth perception in photographs).

Effects of Science on Changing Knowledge

Effects of Science on Changing Knowledge â€Å"That which is accepted as knowledge today is sometimes discarded tomorrow.† Consider knowledge issues raised by this statement in two areas of knowledge. Rhumer Culmer Knowledge itself is â€Å"facts, information and skills acquired by a person through experience or education† (Merriam-Webster). It is the understanding of any given subject matter and can be understood either practically or rationally. Knowledge can be broken up into numerous hypotheses and theories due to different beliefs people may have. These hypotheses can be proven to be true as they are justified logically through experiments or observation. However, others can be considered to be unjustified for a certain amount of time. There is a constant change in knowledge that is accepted because the view that people have on the world is never written in stone. The way people see the world and the things in it changes with time, as they change as a person or their environment changes as well. The reason knowledge can be accepted today and can be discarded tomorrow is because society is mechanized at every moment. Somewhere in the world, a new discovery is taking place, leading to new information on subject matter. The use of the word discarded in the statement given does not necessarily mean that all previous knowledge is thrown away and an entirely new idea is accepted, but it actually explains the idea of evolution and the world moving forward as a society. Evolution is the idea that the views on the world as we see it â€Å"may be tested and retested by future observations† (Wikipedia). As technology becomes more mechanized and gaining information is facilitated, we are able to understand more. This not only happens because of technological advances, but also because of worldwide social trends as well as new discoveries being made. Because of this a knowledge issue can be created; since some knowledge is discarded tomorrow, or what could be the near future, does this mean that the knowledge what we currently possess will always eventually be proven incorrect? New discoveries are constantly being made specifically in two areas of knowledge – natural/human sciences and history. Historians make new discoveries continuously, which is known as historical revisionism. This means that what we know from history now is not necessarily always wrong; it is just open to review. The idea of historical revisionism essentially shows that â€Å"constant revision of history is part of the normal scholarly process of writing history† (Wikipedia). As history is not complete, it is always modified to change truths in order to fit modern society. Therefore, this emphasizes the idea that instead of all knowledge being rejected because it is wrong, it is actually still accepted as the truth that has been modified due to new information, thus creating a better truth. Nevertheless, just because everything is open to modification, this does not mean that everything is right at the moment. This shows that we must never fully believe what has been given to us as fact because there is always something more to be added which can end up changing our view on the subject matter. Knowledge is also constantly altered in another area of knowledge: natural and human sciences. Scientific discoveries that create the knowledge that we accept are made from experiments and observations. These experiments are done with the use of scientific methodology, which is defined as â€Å"principles and procedures for the systematic pursuit of knowledge involving the recognition and formulation of a problem, the collection of data through observation and experiment, and the formulation and testing of hypotheses† (Merriam-Webster). Scientific methodology has become more accurate over time due to advances in technology, thus affecting what is accepted and what is discarded. A good example of this is when scientists found a direct link between people smoking cigarettes and developing lung cancer. In the past, lung cancer was actually considered an exceptionally rare disease. Therefore, the fact that was accepted then was that there was no link to smoking and getting the dis ease. However, in the 1950s, â€Å"evidence linking cigarette smoking with lung cancer began to accumulate† (Bastian, 2008), showing that the fact that was accepted before was discarded by some people as they believed that there was now a connection between cigarettes and lung cancer. Scientific methodology even proved that there was a relationship between the two; â€Å"†¦study, carried out in Britain between 1951 and 1994, revealed that the death rate for smokers from lung cancer was about three times that of non-smokers from men over 35† (Bastian, 2008). Even though this experiment clearly showed a link between the two variables, some people still accepted that there was no way smoking cigarettes would at some point make you develop lung cancer. This example questions our knowledge issue as well as the statement given because we now see that knowledge given today and knowledge that is discarded tomorrow is not only done because of facts but also in the end it i s a person’s choice what they want to believe in. It depends on the people themselves: in the end, there is no way for anyone to be forced to discard any knowledge that they possess or accept anything that they do not want to. Medical advances also have been a result of discarded knowledge that was previously accepted. An example of this is the medical advances over the past 25+ years or so with heart disease. In the past, it was accepted that â€Å"heart attacks, called infarcts, were [big] and the damage to heart muscle was often catastrophic, leading eventually to heart failure and death† (Cox, 2009). The only cure for a heart attack was putting a patient into a dark room and giving them pain medication and medicine to â€Å"prevent dangerous irregular heartbeats† (Cox, 2009). This method was not successful all the time because the rate of death from this disease was still high. Both doctors and patients thought there was nothing they could do and accepted it. This accepted fact was discarded in the 2000s because there were new discoveries. Finding new drugs, such as Lipitor, for heart disease â€Å"are now routinely used to slow the progression of atherosclerosis†¦Ã¢â‚¬ (Cox, 2009) , which is plaque that can cause heart attacks. This example shows that the increase in technology and new discoveries helps improve the knowledge that we have accepted in the past, or even change our knowledge for the better. The use of the word accepted in the statement implies that there is something or someone influencing what is accepted by society, and which is denied. Whatever is accepted by society is called the truth. This brings in the idea of social factors affecting what people believe in. Nowadays, people are under the influence of way too many people. For example, celebrities have more influence on people than they should. If they say one thing is the right thing to do, then most people follow this idea. Proof of this is the changing trends in clothing. Celebrities can wear one thing and suddenly most people are wearing the same thing, if not something similar because they think it looks good. This shows that today or better yet, in the present, the ideas are accepted. However tomorrow, or in the future, the trends can be discarded. This happens if a different celebrity wears something else. The public then think whatever they were wearing before is no longer acceptable, therefore they must m ove on with the world. Another example of this is a person’s view on the world from when they were younger to when they become older. For instance, as a child we are taught that the opposite sex is annoying, strange and can spread a fictional disease, sometimes called cooties. As children we all accepted this as common fact and dare not test the theory to be incorrect. However, with the test of time, or aging, we start to view the opposite sex as attractive in certain ways. Therefore, we end up discarding what we thought was pure fact and knowledge as a child. There is proof of this because there are males and females getting married, starting families and having serious relationships worldwide. Things that are currently accepted as knowledge are easily open to be discarded in the future. Nothing is permanent because what we believe constantly changes. This is due to technology and research on different subject matter being furthered. However, if any piece of knowledge is accepted or discarded entirely depends on the person. There are many cases to show that generally, yes, knowledge has been accepted and discarded throughout time, but in the end it is always up to a single person to determine if they want to accept a piece of knowledge or to discard a piece of knowledge because it is their belief. People’s beliefs change over time because the world around us is constantly changing and there is no way to stop that, thus there will be a large number of ideas that will be accepted and discarded in society in the future. Works Cited Bastian, Sue. Chapter 10: Natural Science. Pearson Baccalaureate: Theory of Knowledge. N.p.: Pearson Education Limited, 2008. 172-80. Print. Scientific Method. Merriam-Webster. Merriam-Webster, n.d. Web. 07 Jan. 2014. Cox, Lauren. The Top 10 Medical Advances of the Decade. The Top 10 Medical Advances of the Decade. MedPage Today, 17 Dec. 2009. Web. 06 Jan. 2014. Definition of Knowledge in English. Knowledge: Definition of Knowledge in Oxford Dictionary (British World English). Copyright  © 2013 Oxford University Press., n.d. Web. 08 Jan. 2014. Historical Revisionism. Wikipedia. Wikimedia Foundation, 27 Dec. 2013. Web. 05 Jan. 2014.

Identity in William Gibson’s Neuromancer :: Neuromancer

The Question of Identity in William Gibson’s Neuromancer   Ã‚  Ã‚  Ã‚   William Gibson’s Neuromancer is a science fiction novel that is seen by many as the preeminent work of the â€Å"cyberpunk† genre.   Neuromancer, like the countless others of its kind to follow, addresses themes concerning identity and/or lack there of.   The â€Å"cyberpunk† genre as argued by Bruce Sterling was born out of the 1980's and was due in part to the rapid decentralization of technology.   With the influx of computers, the internet, and virtual reality into the everyday household came technological discoveries that affected the individual.   Certain themes that are central to â€Å"cyberpunk† involve implanted circuitry, cosmetic surgery, and mind invasions such as brain computer interfaces and artificial intelligence. (Sterling 346) With these issues in mind one must wonder what affect they have on the self or one’s identity.   Within Neuomancer, Gibson creates a future where identities can become obscure/ambi guous, due to the sophisticated technology available which may alter various facets of a person’s physical or mental identity.   Ã‚  Ã‚   In Neuromancer, Molly’s sunglasses can be seen as a technological adaptation prohibiting her eyes from being seen.   â€Å"...the glasses were surgically inset, sealing her sockets.   The silver lenses seemed to grow from smooth pale skin above her cheekbones...† (Gibson 24) The eyes are said to be windows to the soul.   Many emotions and states of mind are conveyed by the eyes.   Molly, however, does not relinquish this power of perception to others.   â€Å"The lenses were empty quicksilver, regarding him with an insect calm.† (Gibson 30) The mirrored sunglasses mask key characteristics of Molly’s identity (emotions).   Ã‚  Ã‚  Ã‚   Cosmetic surgery is another means by which characters in Gibson’s Neuromancer obscure their identities.   On several occasions the reader comes in contact with individuals who have had surgery to make themselves appear more youthful or even to create a new face.   Armitage and Riviera are two such characters who had faces created for them.   â€Å"He was very beautiful; Case assumed the features were the work of a Chiba surgeon.   A subtle job, nothing like Armitage’s blandly handsome blend of pop faces.†Ã‚   (Gibson 97) In this instance we have an example of two characters who have utilized state of the art technology to alter their physical identity.   Referring to two policemen, â€Å"Case peered at them and saw that their youth was counterfeit, marked by a certain telltale corrugation at the knuckles, something that the surgeons were unable to erase.

Interpersonal needs

My dominate interpersonal need is inclusion. This is defined by Scouts as â€Å"the need to maintain a satisfactory relationship with respect to interaction and association† (Scouts, 1956 p. 19). I interact with my family and friends to meet my interpersonal need of inclusion. When I take my son to the beach, I usually call my sister or friend. I invite them to come with us. During the holidays, I attend several events. Weather the activity is at school, with family members or a community event, I love to Join in the festivities. Sometimes I come home and my husband is watching a movie with our boys.I drop my backpack and Join them on the couch. We share some popcorn, and a few laughs as we enjoy the movie for the seventeenth time. I am a member of a couple support groups online. One group is for mothers of children with autism. The other group is for families affected by Spinal Muscular Atrophy. These support groups have been very fulfilling for me as a mother. Having childre n with special needs can be very isolating. In these support groups, I am able to reach out to people in similar situations. We share advice. We cheer each other on, and cry together too. I am grateful to be associated with these support groups.I feel satisfied that my dominate interpersonal need is being fulfilled. I am surrounded by loving, and caring individuals. I feel am very fortunate in this aspect. My dominate interpersonal need of inclusion, helps me maintain close relationships with important people in my life. This need hinders me as well. I often become overwhelmed. I tend to spread myself too thin. It is hard to find a balance, between family, friends, work and school. In order to avoid this overexertion, I need to become more organized. I need to maintain a schedule, and try not to be too many places at once.

Meat packing industry Essay

Introduction America’s fast food industry was founded by self made man who took risk, worked hard, some not even going to collage. Today the industry relies on a low-paid and unskilled workforce, where a handful are able to rise up the corporate ladder, while the vast majority lack fulltime employment, receive no benefits, and end up quitting after a few months. The fast food industry prospered over the last 30 years because minimum wage was lowered, marking was directed at children, federal agencies meant to protect workers and consumers ended up working for the companies, and corporations worked with congress to oppose laws that didn’t help them. The â€Å"American world view† is embodied in fast food because it takes advantage of those who don’t know any better. Chapter 1 The element of car based restaurants like the ones started in Southern California encouraged the spread of fast food because they had good food, became successful, and were very popular among young people. Chapter 2 Disney and Kroc were similar because they both used science to sell their products, made up famous mascots to sell products and both focused selling to kids. They were different because Disney founded his company, and Kroc bought his, they sold different products, and Kroc wasn’t involved in politics, while Disney was. Their companies cooperated when McDonald’s agreed to sell Disney toys and Disney agreed to allow McDonald’s in Disneyland. The fast food industry started with billboard ads to attract kids and evolved to adverting every where, from TV, to the internet, to school hallways. They also make the restaurants themselves fun for kids with play places and selling toys so they want to go more, and even as adults bring their own kids. Personally, I don’t think it is ethical to advertise in schools because it fast food is unhealthy and kids should be learning that, not that the burgers at McDonald’s get and A in taste. Chapter 3 Most employees of fast food restaurants ate teenagers because most are willing to work long hours with little pay. Fast food corporations relentlessly stop their workers from unionizing by doing things like integrating workers with information about a possible union with lie detectors, or closing locations with unions and opening new locations near by. Working conditions at fast food restaurants are unsafe. Typical dangers the employees face ate slips, fall, cuts, burns, and robberies. Problems are dealt with by increasing security with cameras or more parking lot lights. If I worked at a fast food restaurant and I injured my self, I might not tell my manager because I could loose my job because they could blame me for the injury. Chapter 4 The advantages of starting your own business is if it is successful, you could get a lot of money, not to mention you are your own boss so no one besides the government tells you how to run your business. The disadvantages are the business could be unsuccessful and you could loose a lot of money. The advantages of working for someone else are you do not have to make too many tough decisions. The disadvantages are you will not make as much money as your boss, and you may not like your boss for whatever reason. Some legal issues that fast food franchises have been involved in are the Coble’s Bill which makes franchises obey the principles other companies follow. The Subway fast food franchise was involved in the SBA which helps restaurants by giving them government funds. Subway got involved and made it so they would get extra money. Chapter 5 Family farms are disappearing because industry farms take all the business and close family farms because they have no one to sell to. there are only a few small potato farms left because industries take up all the land and business. The take-over of agricultural farms effects communities because local farms go out of business and communities become dependent on the corporate farm. Chapter 6 Development and fast food farms take land and effects cattle pastures because there is less land for the cattle to graze. Since most cowboys and ranchers have gone out of business, they have become irreverent in today’s culture. The government set up the Sherman Antitrust Act and a congressional investigation in the meet packing industry to help ranchers. Later, the Reagan administration allowed the top four meat packing firms to merge and they took over the cattle markets. Corporate domination affected family farms by forcing them to work for them or go out of business. Self-reliance is still a viable goal for Americans, but has become very difficult because of big corporations. The fast food industry makes chicken farmers work for them or they would get no business. In farm culture, the land is a tangible connection to the past, meant to be handed down and not sold. To native Americans, the land meant life and prosperity. In traditional Irish culture, the land is a link to past generations and to loose the land meant to fail your relatives. Their concept of land is similar to the American concept. Chapter 7 The demands of the fast food industry changed towns by making is so almost everyone ends up eating fast food because the industries are aloud to put their restaurants wherever they want and advertise as much as they want until the town’s economy runs on the fast food restaurants. Chapter 8 Meatpacking is dangerous because of the machines and rarely cleaned cutting tools. Since a meatpacking manager’s bonus is based in part on injury rate, many injuries go unreported and the worker is either given an easer job to takes time off to recover. Chapter 9 The meat packing and meat processing industry has been a spreader of disease because the animals are not screened well enough or sick workers spreading disease on the animals. After reading about the pathogens in hamburger meat, I am concerned about food poisoning in fast food. E. coli is not common in restaurant food, but is likely to be in hamburger meat. Chapter 10 Many Americans are obese because of lack of information and improper food laws. Fast food probably plays a big part in obesity because it provides unhealthy food to almost every where. Americans are probably more obese than other countries because fast food started here. Fast food companies increase the size of their meals to effect the calorie count look better for the per serving part. This effects American health because it is misguiding and you eat more than you thought you were going to. People in other countries do not want fast food because they have seen its effect on America. Epilogue The free market Schosser talks about leaves workers unprotected with little interference from the government. In the quote, Schosser is referring to the free market. I agree to what Schlosser says on 216. I believe the government needs to work harder to protect both the workers and consumers of fast food. At the end of the Epilogue, the author remedies his criticisms with the fact that it is a persons choice to eat want. Afterword Mad Cow disease is a disease that slowly destroys the brain and can be spread through hamburger meat. It can be controlled by feeding cows grass instead of corn and hormones, and inspecting the meat better. Cattle get infected by it because they stand in the dung of an effected cattle. It is a very serous threat to humans.

Public Ruling

INLAND REVENUE BOARD MALAYSIA INCOME FROM LETTING OF REAL PROPERTY PUBLIC RULING NO. 4/2011 Translation from the original Bahasa Malaysia text DATE OF ISSUE: 10 MARCH 2011 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA CONTENTS 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 11. 14.Introduction Related provisions Interpretation Letting of real property as a business source Letting of real property as a non-business source Commencement date of letting of property All real properties grouped as a single source Expense relating to income of letting of real property Rental income received in advance Capital allowance Industrial building allowance Replacement cost of furnishings Letting of part of building used in the business Effective Date Page 1 1 1 1-4 4-5 5-7 7 – 13 13 – 19 19 – 22 22 – 25 26 26 26 26DIRECTOR GENERAL'S PUBLIC RULING A Public Ruling as provided for under section 138A of the In come Tax Act 1967 is issued for the purpose of providing guidance for the public and officers of the Inland Revenue Board Malaysia. It sets out the interpretation of the Director General of Inland Revenue in respect of the particular tax law, and the policy and procedure that are to be applied. A Public Ruling may be withdrawn, either wholly or in part, by notice of withdrawal or by publication of a new ruling which is inconsistent with it.Director General of Inland Revenue, Inland Revenue Board Malaysia. INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA 1. This Ruling explains: (a) (b) Letting of real property as a business source under paragraph 4(a) of the Income Tax Act 1967 (ITA); and Letting of real property as a non-business source under paragraph 4(d) of the ITA. 2. The provisions of the ITA related to this Ruling are paragraphs 4(a) and 4(d), subsections 33(1) and 39(1). The words used in this Ruling hav e the following meaning: 3. â€Å"Arm's length basis† refers to the circumstances, decisions or outcomes that would have been arrived at if unrelated or unconnected persons were to deal with each other wholly independently and out of reach of personal influence . â€Å"Real property† includes any land and any interest, option or other right in or over such land and includes any building on land. â€Å"Person† includes a company, a co-operative society, a partnership, a club, an association, a Hindu joint family, a trust, an estate under administration and an individual, but excludes a unit trust. Letting of real property† means granting the use of a real property or occupation of a real property under an agreement or a term of contract and includes the letting out of part of the real property that is owned or rented. â€Å"Management corporation† means a management corporation established under the Strata Titles Act 1985 (Act 318), the Land (Subsidi ary Title) Enactment 1972 (Sabah No. 9 of 1972) or the Strata Titles Ordinance 1995 (Laws of Sarawak, Chapter 18). Rent† or â€Å"rental income† or â€Å"income from letting† includes any amount received for the use or occupation of any real property or part thereof including premiums and other receipt in connection with the use or occupation of the real property. â€Å"Related company† means the situation where one company holds not less than 20% of the ordinary shares or preference shares of the other. 3. 3. 2 3. 3 3. 4 3. 5 3. 6 3. 7 4. Letting of real property as a business source 4. 1 Letting of real property is deemed as a business source and the income received from it is charged to tax under paragraph 4(a) of the ITA ifIssue: B Page 1 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA maintenance services or support services are provided in relation to the real property. 4. 2 Maintenance services or support services should be comprehensively and actively provided. 4. 2. 1 Maintenance services or support services comprehensively provided means services which include: (a) doing generally all things necessary (eg. leaning services or repairs) for the maintenance and management of the real property such as the structural elements of the building, stairways, fire escapes, entrances and exits, lobbies, corridors, lifts/escalators, compounds, drains, water tanks, sewers, pipes, wires, cables or other fixtures and fittings; and doing generally all things necessary for the maintenance and management of the exterior parts of the real property such as playing fields, recreational areas, driveways, car parks, open spaces, landscape areas, walls and fences, exterior lighting or other external fixtures and fittings; or b) If a person only provides security services or other facilities, that person is not providing maintenance services or support services comprehens ively. 4. 2. 2 Services actively provided means the person who owns or lets out the real property: (a) (b) provides himself; or hires another person or another firm to provide the maintenance services or support services as mentioned under paragraph 4. 2. 1 of this Ruling. Example 1: Suai Sdn Bhd owns three blocks of condominium consisting of 324 units and lets out those units to tenants.Suai Sdn Bhd provides maintenance services of lift, cleaning services, security services, centralized air conditioner and maintenance services of playing fields and car parks. The letting of the condominium units is treated as a business source of Suai Sdn Bhd since maintenance services and support services are comprehensively and actively provided by Suai Sdn Bhd. Issue: B Page 2 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA Example 2: Wahida owns a 4-storey building consisting of 32 units that can be used as offices a nd shop lots.All the units are let out to several tenants. Wahida hires Ali Enterprise to provide maintenance services of the structure of the building, maintenance of lift and cleaning services of the building and area outside the building. The letting of the units in the building is treated as a business source of Wahida since maintenance services and support services are comprehensively and actively provided by Wahida. Example 3: Yes Property Sdn Bhd rents one block of office building consisting of 42 units from Zura Sdn Bhd. All the units are let out to a few tenants.Yes Property Sdn Bhd provides cleaning services of the building and area outside the building, centralized air conditioner, maintenance of car park and security services. The letting of the office units is treated as a business source of Yes Property Sdn Bhd since maintenance services and support services are comprehensively and actively provided by Yes Property Sdn Bhd. 4. 3 As long as maintenance services or suppo rt services are comprehensively and actively provided in relation to the real property which is let out, the letting is a business source under paragraph 4(a) of the ITA even though the letting is between related parties.However, if rental charged to the tenant is not at arm’s length basis, the Inland Revenue Board Malaysia would adjust the rental payment accordingly. For the purpose of this Ruling, â€Å"related parties† in relation to: (a) (b) (c) individuals, mean both individuals are related; companies, mean both companies are related companies; a company and an individual, mean one of the parties is in a position to influence or be influenced by the other party, or to control or be controlled by the other party. . 4 Special treatment for letting of a building to an approved Multimedia Super Corridor (MSC) status company Under the Income Tax (Industrial Building Allowance) (Approved Multimedia Super Corridor (MSC) Status Company) Rules 2006 [P. U. (A) 202/2006], ef fective from the year of assessment 2006, the letting of building in the Issue: B Page 3 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIACyberjaya Flagship Zone to an approved MSC status company is regarded as carrying on a business and the income received from it is charged to tax under paragraph 4(a) of the ITA. The building let out: has to be a new building that provides a world-class physical and information infrastructure as determined by the Multimedia Development Corporation Sdn Bhd; must not have been occupied by any company prior to the year of assessment 2006; and does not include building for the purpose of living accommodation. 5. Letting of real property as a non-business source 5. The letting of real property is treated as a non-business source and income received from it is charged to tax under paragraph 4(d) of the ITA if a person lets out the real property without providing maintenance ser vices or support services comprehensively and actively. Example 4: Unggas Property Sdn Bhd lets out one block of office building to a company. Unggas Property Sdn Bhd only provides security services. The letting of the office building is treated as non-business source since Unggas Property only provides security services.Unggas Property Sdn Bhd does not provide maintenance services or support services comprehensively. Example 5: Azran Sdn Bhd lets out a 5-storey building to Aloy Sdn Bhd without providing any maintenance services or support services. The letting of the building is a non-business source since there are no maintenance services or support services provided by Azran Sdn Bhd. Income received from the letting is charged to tax as rental income under paragraph 4(d) of the ITA. Example 6: Facts are the same as in example 3 but maintenance services and support services are provided by Zura Property Sdn Bhd.The letting of the office units is treated as a non-business source of Yes Property Sdn Bhd since maintenance services and support services are not provided by Yes Property Sdn Bhd but are provided by Zura Sdn Bhd. Issue: B Page 4 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA 5. 2 The letting of real property is also treated as a non-business source if a person lets out the real property and maintenance services or support services are passively derived from the ownership of the real property.Income received from the letting of the real property is charged to tax as rental income under paragraph 4(d) of the ITA. Example 7: Azrie owns 2 units of apartment and lets out those units to 2 tenants. The tenants are entitled to use the swimming pool, tennis court and other facilities that are provided in the apartment. All the facilities are provided and maintained by the management corporation of the apartment. Azrie only pays maintenance fees to the management corporation of th e apartment. Services enjoyed by the tenants are merely an extension of Azrie’s right as proprietor of the apartment units and are not actively provided by Azrie.Therefore, the letting of the apartment units is a non-business source and the income received from it is charged to tax as rental income under paragraph 4(d) of the ITA. 6. Commencement date of letting of real property 6. 1 The date of commencement of letting of real property treated as a source of rental income under paragraph 4(d) of the ITA is on the date the real property is rented out for the first time. Example 8: Nora buys one unit of apartment on 1. 10. 2009. She renovates and advertises the letting of the apartment on 1. 1. 2010. The apartment is only let out on 1. . 2010. The letting of the apartment commences on 1. 7. 2010 i. e on the date it is rented out for the first time. 6. 2 The date of commencement of letting of real property treated as a business source under paragraph 4(a) of the ITA is on the da te the real property is made available for letting. A real property is made available for letting when the real property is ready to be occupied by tenants and steps to let out the real property have been taken such as advertising the real property for letting or appointing a real property agent to facilitate the letting.Example 9: Muhibbah Sdn Bhd purchases a 12-storey office building on 1. 1. 2010. The company advertises the letting of that building on 1. 4. 2010. The Company provides maintenance services of lift, cleaning services of the building and Issue: B Page 5 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA area outside the building, maintenance services of car park for that building and centralized air conditioner. The building is made available for letting on 1. 6. 2010 after renovation is completed. The building is only let out on 1. 8. 010. The company closes its account on 31 December every year. The letting of the building commences on 1. 6. 2010 i. e on the date the building is made available for letting. Example 10: Facts are the same as in example 9 but the building is only let out on 1. 1. 2011. The letting of the building commences on 1. 6. 2010 that is on the date the building is available for letting. Therefore expenses incurred in the production of rental income for the year of assessment 2010 are allowable and can be carried forward to the year of assessment 2011 (assuming that the company only has this rental business income).However advertisement expenses incurred on 1. 4. 2010 are not allowable since the expenses are incurred to obtain the first tenant. Example 11: Syazril Property Sdn Bhd owns a complex consisting of an office building in Block A and a shopping centre in Block B. The company provides comprehensively and actively maintenance services and support services in relation to the complex. The company advertises the letting of that complex on 1. 6 . 2010. The office building in Block A is made available for letting and is let out on the same date i. 1. 7. 2010. Whereas the shopping centre in Block B is made available for letting on 1. 1. 2011 but is only let out on 1. 2. 2011. The company closes its account on 31 December every year. The letting of the office building commences on 1. 7. 2010. Whereas the letting of the shopping complex commences on 1. 1. 2011 i. e on the date it is made available for letting. Example 12: Kengo Sdn Bhd purchases a 10-storey office building in Kuala Lumpur, a shopping complex in Johor Bahru and 5 units of shop house in Kota Bharu in the year 2010.Both buildings in Kuala Lumpur and Johor Bahru are let out and maintenance services and support services are comprehensively and actively provided in relation to those buildings. Whereas the shop houses are let out without maintenance services and support services. The date of advertisement, the date the real properties are made available for letting a nd the real properties are let out are as follows: Issue: B Page 6 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 Advertisement date 1. . 2010 1. 8. 2010 1. 9. 2010 Date available for letting 1. 9. 2010 1. 11. 2010 1. 11. 2010 Date of letting 1. 12. 2010 1. 1. 2011 1. 2. 2011 INLAND REVENUE BOARD MALAYSIA Real property Building in Kuala Lumpur Building in Johor Bahru Shop houses in Kota Bharu The commencement date of letting of the building is as follows: Real properties Rental business [paragraph 4(a)] Building in Kuala Lumpur Building in Johor Bahru Rental [paragraph 4(d)] Shop houses in Kota Bharu 7. All real properties grouped as a single source 7. Several real properties which are let out can be grouped as one source whether as a business source under paragraph 4(a) of the ITA or a nonbusiness source under paragraph 4(d) of the ITA. If a person lets out several real properties in a year of assessment and the letting of (a) (b) a ll real properties is a business source, all the real properties can be grouped as one business source under paragraph 4(a) of the ITA. all real properties is a non-business source, all the real properties can be grouped as one non-business source under paragraph 4(d) of the ITA. ome of the real properties is a business source and some is a nonbusiness source, income from both sources shall be assessed separately. The income from the business source and the nonbusiness source is assessed under paragraphs 4(a) and 4(d) of the ITA respectively. 1. 2. 2011 1. 9. 2010 1. 11. 2010 Date of commencement of letting (c) Issue: B Page 7 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA Example 13: AJ Sdn Bhd owns a 4-storey building in Damansara and a 6-storey building in Bangsar.Both buildings are let out since 2008 and the letting of the buildings is treated as a business source under paragraph 4(a) of the ITA. The gross income, allowable expenses and capital allowances on the furniture in each building for the year of assessment 2010 are as follows: Real property Gross income (RM) 60,000 10,000 70,000 Allowable expenses (RM) 14,000 12,000 26,000 Capital allowances (furniture) (RM) 7,000 3,000 10,000 Building in Damansara Building in Bangsar Total The letting of both real properties is a business source.Therefore, both real properties can be grouped as one business source under paragraph 4(a) of the ITA. The statutory income of AJ Sdn Bhd from the business of letting of real property for the year of assessment 2010 is calculated as follows: (RM) Gross income from rental Less: Allowable expenses Adjusted income Less: Capital allowances (furniture) Statutory income from rental Example 14: Margaret owns several real properties which are let out since 2008 and the letting of the real properties is a non-business source under paragraph 4(d) of the ITA.The gross income and allowable expenses for ea ch real property for the year of assessment 2010 are as follows: 70,000 26,000 44,000 10,000 34,000 Issue: B Page 8 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 Gross income (RM) 12,000 9,000 24,000 1,500 46,500 Allowable expenses (RM) 3,000 11,000 8,000 1,800 23,800 INLAND REVENUE BOARD MALAYSIA Real property Terrace house Apartment Shop house Vacant land TotalStatutory income of Margaret from the letting of real property for the year of assessment 2010 is calculated as follows: (RM) Gross income from rental Less: Allowable expenses Statutory income from rental Example 15: Theodore Lim buys an office building and a business building in Taman Anggerik, Ampang in August 2009. The purchases of both buildings are financed by a bank loan. The office building is rented out commencing from 1. 1. 2010 whereas the business building is only rented out on 1. 2. 2011. Income from the letting of both buildings is assessed as a business source under paragraph 4(a) of the ITA.The gross income and interest expense on loan for each building for the years of assessment 2010 and 2011 are as follows: Gross income (RM) Year of assessment 2010 Office building Business building 120,000 Year of assessment 2011 120,000 165,000 Interest expense (RM) Year of assessment 2010 45,000 55,000 Year of assessment 2011 40,000 50,000 46,500 23,800 22,700 Real property Issue: B Page 9 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIAIn the year of assessment 2010, the business building has not commenced as a source because no income has been generated yet. As such, the business building and office building cannot be aggregated as one source. Interest expense in relation to the business building amounting to RM55,000 is not allowed a deduction against the gross income from the letting of office building. The statutory income from rent for the year of assessment 2010 is computed as follows: (RM) Gross income from rental [paragraph 4(a)] Less: Interest expense Statutory income from rental 120,000 45,000 75,000Note: If rental income from office building and business building is assessed as a non-business source under paragraph 4(d) of the ITA, the same tax treatment applies. In the year of assessment 2011, the business building can be grouped with the office building as one source as the business building constitutes a source once it has generated income. Although the business building is only rented out on 1. 2. 2011, the whole interest expense amounting to RM50,000 is allowed a deduction since the rental business source for the year of assessment 2011 exists from 1. . 2011. The statutory income from rent for the year of assessment 2011 is computed as follows: (RM) Gross income from rental (paragraph 4(a)) Less: Interest expense Statutory income from rental 285,000 90,000 195,000 Note: If rental income from office building and business building is a ssessed as a non-business source under paragraph 4(d) of the ITA, interest expenses in respect of the business building has to be adjusted according to the period the building is let out. Therefore interest expense in respect of the period from 1. 1. 011 to 31. 1. 2011 is not allowable. Example 16: Facts are the same as in example 13 with an additional information i. e AJ Sdn Bhd owns and lets out a residential house and one unit of apartment. The Issue: B Page 10 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA letting of the residential house and the apartment unit is a non-business source since maintenance services or support services are not provided. The company is not an investment holding company.The gross income, allowable expenses and capital allowances on the furniture in each building for the year of assessment 2010 are as follows: Real property – paragraph 4(a) source Gross income (RM) 6 0,000 10,000 70,000 Gross income (RM) 8,000 6,000 14,000 Allowable expenses (RM) 14,000 12,000 26,000 Allowable expenses (RM) 11,000 4,000 15,000 Capital allowances (furniture) (RM) 7,000 3,000 10,000 Capital allowances (RM) – Building in Damansara Building in Bangsar Total Real property – paragraph 4(d) source Residential house Apartment Total The letting of buildings in Damansara and Bangsar is a business source.Therefore, those buildings can be grouped as one business source under paragraph 4(a) of the ITA. Whereas the letting of residential house and apartment is a non-business source and can be grouped as one non-business source under paragraph 4(d) of the ITA. The total income of AJ Sdn Bhd for the year of assessment 2010 is computed as follows: (RM) (i) Statutory income from rental – paragraph 4(a) [70,000 – 26,000 – 10,000] (ii) Statutory income from rental – paragraph 4(d) [14,000 – 15,000] Aggregate income/Total income Issue : B Nil 34,000 Page 11 of 26 34,000INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA The adjusted loss from non-business source amounting to RM1,000 cannot be deducted against statutory income from business of letting and is not allowed to be carried forward to subsequent years of assessment. 7. 2 If a person has a business source of letting of real property under paragraph 4(a) of the ITA and a business source from other businesses in the same year of assessment, the business source of letting of real property has to be separated from the other business sources.Example 17: Syarikat MJ Sdn Bhd (SMSB) is carrying on a business of hardware wholesaler. SMSB owns a 4-storey building which is let out and provides maintenance services and support services comprehensively and actively. SMSB also owns a terrace house which is let out without providing maintenance services and support services. Income from letting of the 4storey building qualifies to be assessed as a business source (paragraph 4(a) of the ITA) whereas rental income from the terrace house is assessed as a non-business source (paragraph 4(d) of the ITA) for the year of assessment 2010.The gross income, allowable expenses and capital allowances on plant and machinery for each source of income of SMSB for the year of assessment 2010 are as follows: Source of income Adjusted income (RM) Adjusted loss (RM) Capital allowances (plant and machinery) (RM) Business of wholesale Letting of 4-storey building (paragraph 4(a) of the ITA) Letting of terrace house (paragraph 4(d) of the ITA) 100,000 – 10,000 15,000 5,000 – 3,000 – Issue: B Page 12 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIAThe total income of SMSB for the year of assessment 2010 is computed as follows: (RM) (RM) (i) Business of wholesale (paragraph 4(a) of the ITA) Adjusted income Less: Capital allowances (plant and machinery) Statutory income (ii) Letting of real property (paragraph 4(a) of the ITA) Adjusted loss Capital allowances (plant and machinery) Statutory income (iii) Letting of real property (paragraph 4(d) of the ITA) Adjusted loss Statutory income Aggregate income Less: Current year loss Total income (3,000) Nil 85,000 10,000 75,000 (10,000) 5,000 Nil 100,000 15,000 85,000Capital Allowances of RM5,000 in relation to the letting of real property under paragraph 4(a) of the ITA which cannot be absorbed in the year of assessment 2010 is carried forward to subsequent years of assessment. Adjusted loss from the letting of real property under paragraph 4(d) of the ITA amounting to RM3,000 cannot be deducted against the aggregate income and cannot be carried forward to subsequent years of assessment. 8. Expense relating to income of letting of real property 8. An expense wholly and exclusively incurred in the production of income under subsection 33(1) of the ITA and which does not fall under subsection 39(1) of the ITA is allowed as a deduction from income of business of letting of real property charged to tax under paragraph 4(a) of the ITA. Issue: B Page 13 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA 8. 2Expense which is allowed a deduction from income of letting of real property charged to tax under paragraph 4(d) of the ITA is the direct expense that is wholly and exclusively incurred in the production of income under subsection 33(1) of the ITA. Examples of direct expenses which are deductible from gross income of letting of real property are as follows: (a) Assessment and quit rent Annual assessment paid to the local authority and quit rent paid to the land office. b) Interest on loan Interest paid on loan taken to finance the purchase of real property which is rented out. (c) Fire insurance premium Fire insurance premium paid in relation to fire insurance policy taken on the real property which is rented out. (d) Expense on rent collection Rent collection fee and legal expense incurred to enforce rent collection. (e) Expense on rent renewal Expense incurred to renew tenancy or to change tenant. (f) Expense on repair Expense on ordinary repair to maintain the real property in its existing state. 8. Initial expense Initial expense is not allowed a deduction from income of letting of real property assessed under paragraph 4(a) or paragraph 4(d) of the ITA since that expense is incurred to create a source of rental income and not incurred in the production of rental income. Examples of such expense are cost to obtain the first tenant such as advertising cost, legal cost to prepare rental agreement, stamp duty and commission for real property agent. Example 18: Sarah Property Sdn Bhd buys an office building on 1. 9. 2009 to be let out.The company incurs RM600 to advertise the letting of the building on 1. 1. 2010 and legal cost amounting to RM1,800 paid to Reganathan & Co on 12. 2. 2010 for preparing rental agreement. The building is let out commencing from Issue: B Page 14 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA 1. 3. 2010 without providing maintenance services or support services. The letting of the office building is a non-business source and the rental income is taxable under paragraph 4(d) of the ITA.The advertising cost amounting to RM600 and the legal cost of RM1,800 are not allowed a deduction from income of letting of office building for the year of assessment 2010 as the expenses are incurred to obtain the first tenant. Example 19: Facts are the same as in example 18 except the building is made available for letting on 1. 2. 2010 and Sarah Property Sdn Bhd provides maintenance services of lift, security services, cleaning services and maintenance of centralized air conditioner.The letting of the office bui lding is a business source and the rental income is taxable under paragraph 4(a) of the ITA. The advertising cost amounting to RM600 and the legal cost of RM1,800 are not allowed a deduction from income of letting of office building for the year of assessment 2010 as the expenses are incurred to obtain the first tenant. 8. 4 Expenses during a period the real property is not rented out 8. 4. 1 Expenses incurred in relation to a real property during a period it is not rented out are not allowable in calculating the adjusted income from the letting of the real property.However, if the period the real property is not rented out occurs after it has been let out and it is clear that it is ready to be let out, then expenses during that period are allowable subject to subsections 33(1) and 39(1) of the ITA. Example 20: Farhan lets out a double-storey terrace house on 1. 1. 2010 for RM1,000 a month. On 1. 9. 2010 the tenant moves out and the house is let out to another tenant on 1. 12. 2010 for the same amount of rental. Assessment for a year is RM500 while quit rent is RM50 a year.The letting of the house is a non-business source and the rental income is taxable under paragraph 4(d) of the ITA. The adjusted income from rent for the year of assessment 2010 is computed as follows: (RM) Rental income (gross) Period of 1. 1. 2010 – 31. 8. 2010 (8 x RM1,000) Period of 1. 12. 2010 – 31. 12. 2010 8,000 1,000 9,000 (RM) Issue: B Page 15 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA Less: Assessment Quit rent Adjusted income from rent 00 50 550 8,450 As a concession, assessment and quit rent expenses are allowable in full even though the house is not rented out for the period of 1. 9. 2010 to 30. 11. 2010. 8. 4. 2 If the letting ceases temporarily due to the following circumstances: (a) (b) (c) (d) repair or renovation of the building; absence of tenants for a period of 2 years after termination of tenancy; legal injuction or other official sanction; or other circumstances beyond the control of the person who lets out the real property; xpenses for the period the real property is not let out are allowable provided that the real property is maintained in good condition and is ready to be let out. Example 21: Sinar Ria Sdn Bhd owns a 4-storey building which is let out to Deena Holding Bhd since 2008. The letting of the real property is treated as a business source. Sinar Ria Sdn Bhd closes its account on 31 December every year. On 31. 12. 2010, the letting of the building ends. The company makes an effort to obtain a new tenant but only manages to let out the building to another company on 1. 4. 013 (absence of tenants for a period of 27 months). Expenses during the absence of tenants deductible. Therefore the expenses for 31. 12. 2012 are allowable. However the 1. 1. 2013 to 31. 3. 2013 are not allowed a exceeds the specified period of 2 years. for a period of 2 years are the period of 1. 1. 2011 to expenses for the period of deduction since that period Issue: B Page 16 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA Example 22: Syarafina owns 2 houses which are let out since 2009.The rental income is assessed as a non-business source under paragraph 4(d) of the ITA. The gross income and allowable expenses for each real property for the years of assessment 2010 and 2011 are as follows: Gross income (RM) Assessment , quit rent and interest expense (RM) Year of assessment 2010 3,550 2,500 Year of assessment 2011 3,550 2,500 Real property Year of assessment 2010 House I House II 1 Year of assessment 2011 12,000 -1 12,000 9,600 House II was not rented out as the local authorities had given an instruction to vacate the house from 1. 1. 2011 to 31. 12. 011 so that the hill slopes could be monitored after a landslide had occurred at a nearby area. The house was rented out again on 1. 1. 2012. The statutory income from rent for the year of assessment 2010 is computed as follows: (RM) Rental income (paragraph 4(d)) Less: Allowable expenses Statutory income from rental 21,600 6,050 15,550 The statutory income from rent for the year of assessment 2011 is computed as follows: (RM) Rental income (paragraph 4(d)) Less: Allowable expenses Statutory income from rental Issue: B 12,000 6,050 5,950 Page 17 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. /2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA 8. 5 Expenses before real property is let out Expenses in respect of a period before the real property is let out is not deductible and have to be adjusted proportionately. Example 23: Michael lets out a shop house commencing from 1. 5. 2010 for RM2,500 a month. He pays annual assessment amounting to RM1,200, annual quit rent amounting to RM120 and fire insurance premium of RM600 for year 2010. The letting of the shop house is a non -business source and the rental income is taxable under paragraph 4(d) of the ITA.The adjusted income from rent for the year of assessment 2010 is computed as follows: (RM) Rental income (gross) Period of 1. 5. 2010 – 31. 12. 2010 (8 x RM2,500) Less: Expenses for period of 1. 5. 2010 – 31. 12. 2010 Assessment (8/12 x RM1,200) Quit rent (8/12 x RM120) Fire insurance premium (8/12 x RM600) Adjusted income from rent 8. 6 Restriction on interest expense If a person takes a loan for business purposes and to finance the purchase of real property that is let out, interest expense allowable against the business source has to be restricted under subsection 33(2) of the ITA.Interest expense on loan to finance the purchase of real property that is let out is deductible from rental income. Example 24: Azalea Property Sdn Bhd, a property development company closes its account on 31 December every year. On 9. 6. 2009 the company takes a loan of RM2 million from a bank for business p urposes and to finance the purchase of a bungalow costing RM450,000. The company claims an interest expense of RM120,000 in the profit and loss account for the year assessment 800 80 400 1,280 18,720 20,000 Issue: B Page 18 of 26INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA 2010. The bungalow is let out commencing from 1. 1. 2010 and income from letting of the bungalow is taxable under paragraph 4(d) of the ITA. Interest restriction is computed as follow: RM450,000 ——————- x RM 120,000 RM2,000,000 = RM27,000 The amount of RM27,000 is added back in arriving at the adjusted income from business of the company. However the company can claim interest expense of RM27,000 against income from the letting of the bungalow.Note: Since the cost of the bungalow does not exceed RM500,000, interest restriction under subsection 33(2) of the ITA is calculated based on the end-of-year balance in the balance sheets. 9. Rental income received in advance 9. 1 9. 2 Rental received in advance is treated as gross income for the basis period in which it is received. Where rental income received in advance is assessed in the basis period in which it is received, any expense incurred in relation to that rental income after that basis period is allowable in the basis period in which the income is assessed.Therefore amendment has to be done to the assessment for the year of assessment concerned. Example 25: Kelvin Ong lets out a double-storey terrace house for the period of 1. 1. 2010 to 31. 12. 2012. Rental for the three years amounting to RM36,000 is received in the year 2010. Expenses incurred on that house are as follows: Year ended Income/expenses 31. 12. 2010 (RM) Rental income Expenses 36,000 4,000 31. 12. 2011 (RM) 5,000 31. 12. 2012 (RM) 3,000 Issue: B Page 19 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND R EVENUE BOARD MALAYSIAThe adjusted income from rent for the year of assessment 2010 is computed as follows: Year of Assessment 2010 (RM) Rental income Less: Expenses Adjusted income Less: Expenses for a period ending 31. 12. 2011 Amended adjusted income Less: Expenses for a period ending 31. 12. 2012 Amended adjusted income 36,000 4,000 32,000 5,000 27,000 3,000 24,000 Expenses incurred in 2011 and 2012 are allowable against the rental income which is assessed in the year of assessment 2010. Therefore the assessment for the year of assessment 2010 has to be amended when the expenses are incurred in 2011 and 2012. . 3 In the case where there is more than one real property and rental income from one or several real properties is received in advance, expenses related to that source is deductible from other rental income in the basis period in which the expenses are incurred. This treatment is only applicable to rental income from real properties which are assessed as one source. Example 26: Fortune Sdn Bhd lets out 2 buildings commencing from 1. 1. 2010. The company receives rental for 3 years amounting to RM300,000 in 2010 in relation to the first building.The second building is let out for RM10,000 a month. The letting of both buildings is treated as a rental source under paragraph 4(d) of the ITA. Income received and the allowable expenses for the building are as follows: Issue: B Page 20 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA Year ended First building Income (RM) Expenses (RM) 20,000 15,000 18,000 Second building Income (RM) 120,000 120,000 120,000 Expenses (RM) 30,000 30,000 30,000 31. 12. 2010 31. 12. 011 31. 12. 2012 300,000 – The adjusted income from rental for the years of assessment 2010 to 2012 is computed as follows: Year of assessment 2010 (RM) Rental income Less: Expenses Adjusted Income 420,000 50,000 370,000 2011 (RM) 120,000 45,000 75,000 2012 (RM) 120,0 00 48,000 72,000 Example 27: Facts are the same as in example 26 but the letting of the first building is treated as a business source under paragraph 4(a) of the ITA whereas the letting of the second building is treated as non-business source under paragraph 4(d) of the ITA.The adjusted income from rental for the years of assessment 2010 to 2012 is computed as follows: Issue: B Page 21 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA Rental source under paragraph 4(a) of the ITA Year of assessment 2010 (RM) Rental income Less: Expenses Adjusted income Less: Expenses for a period ending 31. 12. 2011 Amended adjusted income Less: Expenses for a period ending 31. 12. 2012 Amended adjusted income 300,000 20,000 280,000 15,000 265,000 18,000 247,000Expenses incurred in the years of assessment 2011 and 2012 are allowed a deduction from rental income which is assessed in the year of assessment 2010. Therefore th e assessment for the year of assessment 2010 has to be amended when the expenses are incurred in 2011 and 2012. Rental source under paragraph 4(d) of the ITA Year of assessment 2010 (RM) Rental income Less: Expenses Adjusted income 120,000 30,000 90,000 2011 (RM) 120,000 30,000 90,000 2012 (RM) 120,000 30,000 90,000 10. Capital allowances 10. If the letting of real property is treated as a business source, capital allowances can be claimed on capital expenditure incurred on plant and machinery. The provisions in Schedule 3 of the ITA relating to capital allowances shall apply to the business of letting of real property. Issue: B Page 22 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA 10. 2 If the letting of real property is treated as a business source and the letting of real property ceases temporarily due to the circumstances mentioned in paragraph 8. . 2 of this Ruling, capital allowances can still be claimed in respect of the period the real property is not let out provided the real property is maintained in good condition and is made available for letting. Example 28: Saravanan Sdn Bhd let out a shop lots building since 2008. The letting is treated as business source. On 1. 4. 2010 the building is repaired and cannot be occupied until 31. 5. 2010. The building is only let out again on 1. 6. 2010. Capital allowances claimed for the year of assessment 2010 is RM30,000. Even though the letting of shop lot building ceases from 1. . 2010 to 31. 5. 2010, the whole amount of capital allowances of RM30,000 can be claimed in the year of assessment 2010 since the letting ceases temporarily due to the repair of the building. Example 29: Harris Property Sdn Bhd owns a 5-storey building which is let out to Fetty Holding Bhd since 2007. The letting of the real property is treated as business source. Harris Property Sdn Bhd closes its account on 31 December every year. On 1. 3. 2010, the tena ncy of the building ceases and Fetty Holding Bhd does not renew the tenancy. The building is left vacant until 31. 2. 2011 despite the efforts of the company to find a new tenant (including advertising the letting in several newspapers). Harris Property Sdn Bhd only manages to let out the building to another company on 1. 1. 2012 (absence of tenants for a period of 22 months). Capital allowances have been claimed since 2007. Even though the letting of building ceases from 1. 3. 2010 to 31. 12. 2011, capital allowances can be claimed in the years of assessment 2010 and 2011 since the letting ceases temporarily due to the absence of tenants for a period of less than 2 years.Example 30: Facts are the same as in example 29 except that the building is not let out until 31. 3. 2012. Harris Property Sdn Bhd only manages to let out the building to another company on 1. 4. 2012 (absence of tenants for a period of 25 months). Harris Property Sdn Bhd is eligible to claim capital allowances for the years of assessment 2010 and 2011. Harris Property Sdn Bhd is also eligible to claim capital allowance for the year of assessment 2012 if the letting of the building is treated as a business source for that year of assessment.Issue: B Page 23 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA 10. 3 If there is a change in tax treatment of the letting of a real property from a business source under paragraph 4(a) of the ITA to a non-business source under paragraph 4(d) of the ITA in the basis period for a year of assessment, the person who lets out the real property has two sources of income from the same real property in that basis period, i. a business source under paragraph 4(a) of the ITA and a non-business source under paragraph 4(d) of the ITA. If as a result of the change: 10. 3. 1 a company becomes an investment holding company (IHC), the rental income (business source) would be assessed as incom e under paragraph 4(d) of the ITA. Therefore, the company is not entitled to claim for capital allowances on plant and machinery since they are not used for the purpose of a business at the end of the basis period for that year of assessment. 0. 3. 2 a company does not become an IHC, the company still derives rental income under paragraph 4(a) and 4(d) of the ITA in respect of the real property. Even though the company is not an IHC, the company would not be entitled to claim for capital allowances on plant and machinery since they are not used for the purpose of a business at the end of the basis period for that year of assessment. Note: The determination of whether a company is an IHC or not is explained in the Public Ruling No. /2011 (Investment Holding Company). 10. 4 If a company has a business source and a rental source (not necessary to determine whether an IHC or not since its main activity is not the holding of investments) and there is a change in tax treatment of the lett ing of a real property from a business source under paragraph 4(a) of the ITA to a nonbusiness source under paragraph 4(d) of the ITA in the basis period for a year of assessment, the company still derives rental income under paragraph 4(a) and 4(d) of the ITA.The company would not be entitled to claim for capital allowances on plant and machinery since they are not used for the purpose of a business at the end of the basis period for that year of assessment. Note: In the case where capital allowances cannot be claimed, the residual expenditure of the plant and machinery will be reduced by notional allowances for that year of assessment and subsequent years of assessment. Example 31: Menara Sdn Bhd owns an office building consisting of 20 units and lets out all the units fully furnished since 2006.The letting is treated as a business source since maintenance services and support services are comprehensively and actively provided by Menara Sdn Bhd. Capital allowance have been claimed on the furnitures in the office building. Issue: B Page 24 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA However from June 2010, Menara Sdn Bhd did not provide maintenance services and support services.Menara Sdn Bhd closes its account on 31 December every year. Menara Sdn Bhd is not entitled to claim capital allowances on the furnitures in the office building for the year of assessment 2010 since the furnitures are not used for the purpose of a business at the end of the basis period for that year of assessment. Notional allowances will be deducted to arrive at the residual expenditure of the furnitures for the year of assessment 2010 and subsequent years of assessment. 0. 5 If more than one real property is let out and there is a change in tax treatment of any of the real properties from a business source under paragraph 4(a) of the ITA to a non-business source under paragraph 4(d) of the ITA in the basis period for a year of assessment, capital allowances can be claimed on plant and machinery for the real property which remains as a business source under paragraph 4(a) of the ITA.If there is a change in tax treatment of the letting of a real property from a non-business source under paragraph 4(d) of the ITA to a business source under paragraph 4(a) of the ITA in the basis period for a year of assessment, the person who lets out the real property has two sources of income from the same real property in that basis period, i. e a non-business source under paragraph 4(d) of the ITA and a business source under paragraph 4(a) of the ITA.Capital allowances can be claimed on plant and machinery in the real property since they are used for the purpose of a business at the end of the basis period for that year of assessment. For the purpose of computing capital allowances, the qualifying expenditure for the plant and machinery is the market value on the first day they are used in the b usiness. Example 32: Teguh Sdn Bhd closes its account on 31 December every year and its main activity is the holding of investments. The company owns and lets out a fullyfurnished 10-storey office building.The letting is treated as a rental source under paragraph 4(d) of the ITA. From 1. 3. 2010 the company provides maintenance services and support services comprehensively and actively. The company is not an IHC in the year of assessment 2010 since the income from holding of investment is less than 80% of its gross income. Teguh Sdn Bhd is entitled to claim capital allowances on the furnitures in the office building for the year of assessment 2010 since they are used for the purpose of a business at the end of the basis period for that year of assessment.For the purpose of computing capital allowances for the year of assessment 2010, the qualifying expenditure for the furnitures is the market value on 1. 3. 2010. No initial allowance will be given. Issue: B Page 25 of 26 10. 6 INCOM E FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA 11. Industrial building allowance 11. 1 If a person owns a building lets out the building and the building is in used as an industrial building, industrial building allowance can be claimed by the owner of the building even though the letting is a non-business source.If the letting of real property is given a special treatment as explained in paragraph 4. 4 of this Ruling, the owner of the building is eligible to claim industrial building allowances on the qualifying building expenditure incurred. 11. 2 12. Replacement cost of furnishings If the letting of a furnished real property is treated as non-business source, cost of replacing furnishings such as furniture and air conditioner can be claimed as a deduction from gross income from that letting. 13.Letting of part of building used in the business If a building, whether owned or rented, is used for business purposes and part of the building is let out, the rent arising from the letting is treated as part of income from the existing business source. 14. Effective date This Ruling is effective for the year of assessment 2011 and subsequent years of assessment. This Ruling supersedes Public Ruling No. 1/2004 issued on 30 June 2004. Director General of Inland Revenue, Inland Revenue Board Malaysia. Issue: B Page 26 of 26