Adventures of Huck Finn

American society during the time when the book was written. The protagonist, Houck, goes through a significant development and changes his views about life different from what the society has taught him. Throughout the story, characterization of the society and how it works, progress In Husk's relationship with Jim, and explanation why Houck respects certain individuals and why he is critical of some are evident.The picture of Southern society that can be derived from the book is a society that sacks an effective government and full of violence. In chapter five, a Judge releases an order to give Husk's custody to his father despite the father's history of neglect and abuse. This makes public officials' wisdom and morality questionable. In chapter eighteen of the book, it is revealed that there is a feud going on between the Grandiose and Sheepherders that has been going on for years and that multiple lives have been lost. In chapter twenty-two of the book, a mob charges to Shrubbery' s a house to lynch him for shooting a drunken man.It shows that there is a myriad of lenience but also a lack of rightful laws. People could execute someone accused of crimes without legal due process. This Is the kind of society Houck grew up In. The knowledge Houck gained from the society creates a conflict with the progress of his relationship with Jim. When Jim realizes that Houck is just pulling a trick on him saying that their separation due to a heavy fog is Just a dream, Jims feelings are hurt and Houck feels bad and apologizes. This is when Houck becomes aware that Jim cares about him and he cares about him too.Although when they think that they are close o Cairo, Husks conscience bothers him because he is actually letting Jim free which the society has taught him to be a wrong doing. Houck almost tells on Jim but decides to disregard morality. Their friendship grows stronger through series of events and eventually Houck decides that he would rather go to hell If It means f ollowing his gut and not the society cruel principles. Husk's relationship with Jim changes from weak to strong and makes him change his views about life particularly sense of morality.Houck respects Tom Sawyer and Jim while he Is critical of the duke and the pippin. Houck utters in chapter thirty-four that if he had Tom Sawyers head, he would not trade it off for anything. In addition, in most of his adventures he thinks what Tom Sawyer would do. In regards to Jim, the more Houck finds out about Jim, like how much he cares about his family especially his children, the more he finds out how great of a person Jim is and the greater the admiration he has for him. On the other hand, the people that pretend to be the duke and the dauphin are the ones Houck dislikes and disapproves.This is evident when Houck gets the $6,000 in gold that he duke and dauphin scammed from Mary Jane and her sisters and tries to give it back. In chapter twenty-four, the duke and the dauphin make Houck â€Å" ashamed of the human race†. Houck looks up to people who mean no harm to others. The book contains a myriad of lessons and questions about different aspects of life. It also Informs the readers of what the American society used to be like, one of It being the noble goodness of a person derives from the purity of their ancestry. To be looked up to and liked. The book undoubtedly has some though-provoking subjects.

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

The Evolution of Racial Inequality

Miranda Larrin History 105-14 March 13th 2013 The Evolution of Racial Inequality On a day to day basis, humans interact with one another, despite of their race or ethnic descent. However, that is not the way it has always been. Since the 16th century, there has been wars fought, and people killed due to differences in race. Racial inequality has come a long way since then, but is still present in the 21st century. Most societies deny that racial inequality is still present today, but the fact of the matter, it is.The term â€Å"race† is used to define a single human being. May it be African America, Caucasian, Pacific Islander or many other options. On job applications, doctor and dental forms, college applications and many other forms of documents, society is forced to check a box that identifies them. The question of the matter is what does it matter? The term â€Å"race† came from racism itself. Dating back to the 16th century segregation has played a key role in his tory. Not only for the United States, but worldwide.When societies began to see differences in cultures, such as having that different skin color, different foods or different languages, the different communities formed hatreds for others who were labeled as â€Å"different†. This began the racist movement that we still see today. Groups began having different names or titles which is now considered a race of people. Since the sixteenth century, race and racial inequality has changed in multiple ways. For example, in 1904 the European powers began taking over southern Africa where the ethnic group Herrera’s resided.The Europeans began moving the Herrera’s to concentration camps to kill them, all for land. In the 1940’s Hitler wanted to form a new order of Nazi Germany. He did this by forcing the Jewish, African Americans, and any other race that was not European or at the least resembled European decent to concentration camps. Just like the Herreraâ€℠¢s the majority of those placed in these camps were killed. However, Hitler did not do this for power or land; he did this to form a perfect land. He wanted everyone to be what he considered perfect, white, blonde, and had blue eyes. Jumping over to America, slavery of theAfrican American race and sometimes the Indian race, were shipped to America in the 16th century and up until the 19th century, these people were forced to work. Unlike the European power, America’s goal of this group was not to exterminate them, but to use them as work. The African Americans had many rules and restrictions that prevented them from living a normal and equal life as the whites. We also forbid them from displaying for sale at the market or from carrying to private houses for sale of any commodity, was on rule for the slaves that was established under Code Noir.Slavery was made illegal after the American Civil war in the 1860’s. However, The climax of the history of racism came in the tw entieth century. This is due to those of different ethnic backgrounds trying to become civilized in society. Crime rates shot up and police brutality rose with aim to those whose race was of African descent. Those races had a nearly impossible time getting jobs which meant they had to live in poor communities. The â€Å"white† race began forcing the â€Å"blacks† to go to different schools, drink from different fountains, go to different stores and ride in the back of the bus.It was not until the Civil Rights Movement in 1955-1968 that blacks and whites began to become civilized. As one can see, racism has manifested itself into world history playing a key role in major wars fought, protests, and mass exterminations. Even though there are no more concentration camps, and slavery has been made illegal, racism is still present today in the 21st century. Today, racism is not as harsh and brutal as it was in the past; it has become more or less a humor. On comedy shows the re is often a â€Å"token† character.Typically this character is African American and is made fun of by the other characters. These jokes are found to be funny and laughed at. The reality is that the jokes made are racist. A common form of humor is a meme. A meme is a typographic joke. Some are of a black man where it is joking about committing a crime; some are of an Asian man who is joking about either the shape of his eyes, or how Asians are said to be smarter than the average person. These memes are found all over the internet and are simply laughed at by all races.The biggest racial inequality argument happens to be racial profiling by police. Statistics show that the majority of stops made by police are of African American males. There have been several reports of police harassing and being unfair to these individuals. However, when an individual of European descent is stopped, they are given a warning if it is their first time and treated fairly. Little wonder that bla ck parents, regardless of class, routinely drill their children in how to act when stopped by the police, something few white parents ever think about.Despite the jokes and the racial profiling, American society fails to recognize racism today, even though it is clearly present. All in all, racial inequality has been a major issue since the 16th century. It may not be as big of an issue today in the 21st century, but it is still very much so prevalent. Racial inequality has come a long way since the 16th century, let alone the 20th century, so it is easy to see an assurance of equality in the future. However, societies such as American must overcome their ignorance of being racist in order for that to happen. BibliographyFredrickson, George. â€Å" Racism, A Short History†. (Princeton University Press) Peabody, Sue. † Slavery, Freedom, and Law in The Atlantic World†. (Boston: Bedfords/St. Martins) Rosenburg, Paul. † Birth Certificates and Unconscious Racismà ¢â‚¬ . (Aljazeera, 11 May 2011) ——————————————– [ 1 ]. Sue Peabody, Slavery, Freedom, and Law in The Atlantic World. (Boston: Bedfords/St. Martins) [ 2 ]. George Fredrickson, Racism, A Short History. (Princeton University Press) [ 3 ]. Paul Rosenburg, Birth Certificates and Unconscious Racism. (Aljazeera, 11 May 2011)

Strategic management (Visionmission Statment) Essay

Strategic management (Visionmission Statment) - Essay Example "A mission statement has long been argued to lead to better performance by aiding strategy formulation and implementation. Empirical evidence to support this argument is however lacking in the literature. This has led to a considerable waning of managerial confidence in mission statements in recent years" (Sidhu 2003). Mission statements are exactly what they sound like: missions that tell what a company is doing. When companies carefully define what they are doing and how they are going to get there, they simply perform better than other companies that compete within their industry. Also essential to success is the development of a company's vision statement, upon which the company's mission statement is based. The vision simply entails what a company wishes to become in the future. An example of a vision could include a new online dollar store wishing to take over a certain percentage of the market share in its industry (Heathfield 2007). According to Heathfield, "A vision is a statement about what your organization wants to become. It should resonate with all members of the organization and help them feel proud, excited, and part of something much bigger than themselves. A vision should stretch the organization's capabilities and image of itself. It gives shape and direction to the organization's future. Visions range in length from a couple of words to several pages. I recommend shorter vision statements because people will tend to remember their shorter organizational vision" (2007). Heathfield offers two examples of vision statements in her article on the topic. The first one is from Westin Hotels and states, "Year after year, Westin and its people will be regarded as the best and most sought after hotel and resort management group in North America." The second is from the HR Association of Greater Detroit and States, "To be recognized and respected as one of the premier associations of HR Professionals" (2007). The Piercy and Morgan Models According to Piercy and Morgan, all mission statements should reflect four key concepts. The first is organizational philosophy and refers to what a company's management desires the company to accomplish and represent. The second is product market domain, which details where and how the company will operate. The third is organizational key values, which define the behavior and skills of company employees and representatives. The last is critical success factors, which define what strengths a company must possess in order to be successful in their particular industry (Piercy and Morgan 1994). Using the aforementioned concepts, Piercy and Morgan developed four models that assist in formulation of a company's mission statement. Each of these models has its own advantages and disadvantages. The different types of mission statements that they defined were global mission, organizational mission, market mission, and no mission (Piercy and Morgan 1994). Each type of mission statement is different in at least one key way. Global missions take both internal and external factors into mind and is all-encompassing of the concepts on which the four models are based. "An organizational mission' is one that emphasizes internal values only, such as organizational beliefs and philosophy. A 'market mission' is one which focuses on the definition of the market and critical success factors in the market place. A statement that does not define internal

Science Essay Example | Topics and Well Written Essays - 1000 words

Science - Essay Example This burning of the wick and gaseous wax is an example of a chemical change. Thus, a chemical change (or chemical reaction) is a change in which one kind of matter is changed into a different type of matter. Some other examples of chemical changes include the rusting of your car, setting your shoe on fire or digesting food. All of these materials combine chemically with another material , and cannot be separated by any physical means. A physical change is a change in the form of matter but not in its identity. The dissolving of one thing into another thing is an illustrative. For instance, dissolving sugar into water. The water and the sugar retain their chemical identities and can be separated by physical means. One more example - ice melting to water. Ice and water are both H20. The identity of the matter is not changed, just the state that it is in. Remember: a physical change is when no new chemical substance is formed. As it has already been mentioned, a chemical reaction occurs when two or more chemical substances are mixed together and change into new substances. For this to happen, the bonds between atoms and molecules must break up and then re-form in different ways. Because the bonds can be strong, energy (usually in the form of heat), is often needed to start a reaction. The new substances (products) have different properties from those of the original substances (reactants). Remember: when a new chemical substance is produced, the change is known as a chemical change. This does not mean that new elements have been made. In order to make new elements, the nuclear contents must change, but there are magnitudes of difference in the amounts of energy in ordinary chemical reactions compared to nuclear reactions. The alchemists, in their efforts to change less expensive metals to gold, did not have the fundamental understanding of what they were attempting to do to appreciate the difference. What happens to matter when it undergoes chemical changes According to the law of conservation of mass, atoms are neither created, nor destroyed, during any chemical reaction. Thus, the same collection of atoms is present after a reaction as before the reaction. The changes that occur during a reaction just involve the rearrangement of atoms (Chemtutor, 2003; Gallagher, 2001). Chemical reactions are represented on paper by chemical equations. For example, hydrogen gas (H2) can react (burn) with oxygen gas (O2) to form water (H20). The chemical equation for this reaction is written as: The '+' is read as 'reacts with' and the arrow means 'produces'. The chemical formulas on the left represent the starting substances, called reactants. The substances produced by the reaction are shown on the right, and are called products. The numbers in front of the formulas are called coefficients (the number '1' is usually omitted). Because atoms are neither created nor destroyed in a reaction, a chemical equation must have an equal number of atoms of each element on each side of the arrow (i.e. the equation is said to be 'balanced'). Here are some more examples of chemical reactions with the corresponding chemical equations: a silver spoon tarnishes. The silver reacts with sulfur in the air to make silver sulfide, the black material we call tarnish: 2

Using Italic and Abbreviations in Writing Process Essay

Using Italic and Abbreviations in Writing Process - Essay Example Italics can be used in writing when foreign words are discussed in a sentence (Kirszner & Mandell, 2009). Example when using Latin words that are acceptable in writing the italics is applied. Italics also can be used for foreign words or phrases that are not considered fully part of the English language. Also, the use of italics can be when citing English words in writing. Instead of using single quotes you can use italics when citing English words that are being talked about in writing. The italics can also be used to italicize the names of vehicles. Italicize the names of ships, airplanes missiles, and man-made satellites. Italics also can be used when writing the name of the case in legal cases (Foster, 2010). Italics are used in the practice test in the tips section to improve your knowledge of when to italicize text. Titles of full-length books are to be italicized. Even if they are not books as long as they are longer than of a short few types pages these pieces get italicized. Titles of anthologies of pieces such as songs, poems, short stories, and short plays/essays should be italicized. Title of movie and television shows can be italicized in the writing process; individual scenes are to be enclosed in quotes. Another writing process written by Kirszner & Mandell is an abbreviation which is writing of short forms of names. The proper use of abbreviations can help the writer to put clear what is contained in the text. Also, if these abbreviations are used in excess they can bring about confusion. According to the MLA publication manual, it provides some of the effective suggestions concerning the use of abbreviations in writing. These suggestions include the general use of using the abbreviations that are; any expression that will be written in abbreviation form should be in full the first time it is used followed by the abbreviation in the parentheses and abbreviated thereafter.

Financial ratio analysis Assignment Example | Topics and Well Written Essays - 500 words

Financial ratio analysis - Assignment Example The ratio calculations will be found in Appendix 1. The ratio shows the extent of altered charge capital in the capital structure of a firm. Concerning Qatar Navigation and Gulf warehousing, the 2013 proportions are 10.03% and 48.88% separately. In light of the proportions, 10.03% of Qatar Navigations capital structure is obligation while the staying 89.97% is value. Then again, 48.88 % of Gulf warehousings capital structure is obligation while the staying 51.12 % is value. Nearly, the influence level of Gulf distribution center is higher than that of Qatar Navigation. The level of designing for both organizations is safe (Leach, 2010). The proportion measures the capacity of the business to meet its present commitments utilizing the present resources. As a rule, it is fitting for the proportion of current advantages for current obligation to be over one. Concerning Qatar Navigation and Gulf warehousing, the 2013 proportions are 2.099 times and 1.436 times. Qatar Navigation could meet the present commitments 2.099 times utilizing the present resources. Then again, Gulf warehousing Co. could meet the present commitments 1.436 times before depleting the present resources. Nearly, Qatar Navigation had a higher liquidity level than its rival (Gulf warehousing Co.) in 2013 (Leach, 2010). The ratio shows how well a company manages its administrative expenses such as the operating costs and the cost of capital. The higher the ratio, the lower the administrative expenses of the company. Concerning Qatar Navigation and Gulf warehousing, the 2013 ratios are, 42.38% and 18.69% respectively. Based on the ratios, 57.62% of Qatar Navigation’s revenue were consumed by the operating expenses while, 81.31% of Gulf ware housing’s revenue were consumed by the operating expenses. Comparatively, Qatar Navigation is more capable of generating profits since its operating expenses are lower compared to that of Gulf warehousing (Leach, 2010). The ratio shows the

Concept of correlation Essay Example | Topics and Well Written Essays - 500 words

Concept of correlation - Essay Example An example of a perfectly positive correlation can be supply of good with respect to the price of good. As the price increase, the suppliers tend to supply more of the product. This graph above shows that the variables are perfectly negatively correlated as an increase in the value of the independent variable causes the value of dependent variable to decrease by the slope of the equation. An example of a perfectly negative correlation can be the demand of good with respect to the price of good. As the price increase, the consumers tend to less of the product. The correlation between two variables is weak if they are close to zero whether they are negative or positive. GDP and interest rates of the economy are correlated but the magnitude of correlation is very low. On the other side, there might be a strong correlation between smoking and lung cancer. 1) As per the government policy, the federal government subsidizes or gives free school lunches to students whose family income is below a certain level, usually close to the poverty level. So higher the number of eligible students for lunch, higher will be the amount of funding received by the school WidgeCorp can use this correlation analysis to effectively market its cold drinks in public schools. Since we know that there is a positive correlation between free school lunches and poverty level therefore WidgeCorp can approach the government to offer quality foods at affordable rates. There will be a stiff competition on the basis of price therefore as a case of bulk discounting WidgeCorp should offer quality foods to Government on competitive

Poster proposal presentation Essay Example | Topics and Well Written Essays - 750 words

Poster proposal presentation - Essay Example Application programs also fall in this category and a good example is the payroll check processor. An ecommerce database is a method of storage and presentation of large amounts of information which is then used by an ecommerce or by an online payment system. Ecommerce makes it possible for consumers to remotely from the internet make purchases or process relevant financial transactions. A secure database is needed by the company hosting the ecommerce process to store such valuable and sensitive information such as credit card information and product inventory. When making a decision on the best choice for an ecommerce solution, it is important to take careful consideration to ensure it is helpful in its untended purpose. It is important to consider if the database provides a secure environment when deciding on which ecommerce database to use so as to protect sensitive information such as personal, financial, and project information. It is very important to make the database application user friendly and easy to use as well as being flexible and adaptable to change. This is so that where need be, modifications or improvements can be made in the future. Customer information in a data base is stored in one file and the sales information is then stored in another separate file. each customers information is entered only once and then each customer is assigned a number unique to them. This makes it possible for the sales records to be entered using only the customer number to refer back to their specific customer file. This mode of database use helps to saves data entry time and also storage space. It also helps by making it easier and faster to retrieve information. Another advantage is that it makes it possible to get quick answers to important queries concerning your sales. For instance you can then be able to find out which product you sold the most in a very fast manner since all the system has to do is read the sales information. Most

SCHOLARLY ARTICLE JOURNAL SUMMARY Essay Example | Topics and Well Written Essays - 500 words

SCHOLARLY ARTICLE JOURNAL SUMMARY - Essay Example Though there are differences between the variables of ethnicity and race, the variable of ethnicity suffers from the same problems that are attributed to race. Furthermore, in modern developed societies ethnicity has taken on racist tones with the argument that cultural racism is replacing the traditional notions of racism based on biology or color of individuals. This increased divisions in society based on ethnic lines enhances the significance of the ethnicity variable. Ethnic divisions in society are not any different from the other divisions of society and do not exist in isolation in a society. Exclusion of minority ethnic groupings is a regular feature and the exclusion stems from innate features of the ethnic groups than on any other factors and the disadvantage that these minority groups face is looked upon as an essential problem with the culture of the group. Examples of this lie in the position of African Americans in the U.S.A. and the Aboriginal people in Australia. An understanding of the key factors involved on the issue of sociology of ethnicity and health is by looking at them from four perspectives. The increase in life span experienced in the developed world has brought with it issues of chronic illness and impairment to society. Providing care for the chronically ill or those with impairments has caught the attention of society, through the assessment of how best their needs like daily physical labor involved in their care needs to be addressed. Emerging information from studies conducted indicate that while the needs of the white community are taken care of, there is less importance given to the needs of the minority ethnic communities that exits in these developed societies. The Bangladeshis in British society provide a clear example of this lack of stress on minority communities. Bangladesh was a part of the British colonial world and economic conditions in the country led to migration to Britain, but they came

New Jerse Essay Example for Free

New Jerse Essay Now this is a story all about me, when my life got twist turn upside down, if you like to take a minute just reading right here, Ill write you how I became a prince of a town called New Jersey could you find a word that rhymes with New Jersey? In East London Im born and raised on a playground is where Ive spent the most of my days chilling out, relaxing all cool and all kicking some football outside of school when a couple of guys, they were up to no good started making trouble in my neighbourhood I got in one little fight and my mum got scared and said youre moving with your aunt and uncle in New Jersey here, have this Hershey that kind of rhymes. If you didnt know Hershey is a chocolate bar that is sold in America. Although I would like to think that I was the fresh prince, my story didnt exactly start out like that. Instead of my parents sending me to my relatives because of academic problems, I went because I have been nagging them for a really long time. Im not saying that my academic level was reaching its fullest potential before I went, but the main reason I went was to have a taste of things to come. For as long as I can remember I have always wanted to live in one of those semi-detached American houses with the large front garden, golden retriever, two kids and a large garage. When most people watch American films they are focused on the storyline, but when I watch them not only am I watching the story, but also at the back of my mind I am constantly absorbing the American background. Finally in the summer of 2000 July 3rd, I got the chance to have a taste of my dream. Even though it was just a small taste, it was enough to last me however long it will take to finally move there. When my parents did decide that it was o. k. to send me there, it was there idea of making me have a taste of the real world. There idea of a taste of the real world was my idea of a taste of a dream. At the time I had just finished my GCSEs, and my grades were not that great. My parents had planned that America would change my course; I guess it did in the end but my biggest change was with my personality. When I did return I felt more confident, independent, funny and larger (thanks to those large American portions of food). Everything leading up to the day I left flew by and before I knew it I was in the airport sitting at the waiting room with my dad. I remember my dad being really calm and cool about everything, he never really got sad in front of me especially with good-bys. He told me stories about when he went to New York for the first time: Now this is a story all about your dad, back in the day I also was bad, Your old man also had the American dream, thinking that it would be so cool and supreme, I stayed there for a while to learn the truth, that America was best lived in the movies, what a poof! I never knew my dad could rap, looks as though he has a problem with finishing it as well. To sum up my dads rap; he also had the American dream being brought up on James Dean movies. Throughout his teenage years he had dreamt up an image of what America would be like, unfortunately when he stayed there, it did not match his dream. That is how my dad tells the story, but I think theres something he is not telling me. I also believe that my parents dont want me to live far away from them because they regret moving far away from their parents when they were younger. On the plane, I sat next to an empty seat, which wasnt bad as I wasnt really good with the airplane conversations. I travelled on Virgin Atlantic and the in-flight entertainment was great, they had a video screen in front of each seat with which I could play games, watch films and programmes. Anyway back onto America, I remember as we approached the New York coast I heard a passenger in the seat in front of me, look theres the statue of liberty I looked to my right out of the window and saw her. She was a bit smaller then I had imagined (in Ghostbusters 2 she was huge! ), and she was green. I never actually realised that she was green before; I always thought she was grey. I wasnt disappointed though; looking at the New York skyline for the first time was great. However I still felt as though I was in England, maybe it would change when we land. After I collected my luggage, I went through the inspection terminal where policemen checked your passports. I found this strange but the strangest was to come, when I reached the gate where my aunt would be waiting for me. Oh yeah if I didnt mention it before, I would be staying with my auntie there, like my parents were really going to let me stay there by myself.

Economic Data Collection and Analysis Essay Example for Free

Economic Data Collection and Analysis Essay From analysing the Data on the Scatter Plot the relationship between the GDP and the Population of Great Britain from 1999-2009 appears to be a moderate positive correlation relationship. Both variables are increasing at a similar rate and following a similar pattern which would indicate this relationship. This relationship would tend to be a positive one as more people are available to the work. Question 3 The correlation relationship between the GDP and the Population represents a strong positive correlation at 0.897922049. This indicates that the two indicators have a close relationship and any change in either of the indicators will be represented by a similar change in the other. This figure is close to 1 which would indicate a perfectly positive correlation relationship. This would indicate that Population was a perfect indicator for Great Britain’s GDP. Question 4 The correlation of determination indicates a variation of 80.6%. This means that 80.6% of variation in Great Britain’s GDP can be accounted to the nation’s Population variation. This is a large percentage and represents the strong relationship between Great Britain’s population and GDP. This figure indicates a proportion of the total variation in the dependent variable, population that is explained by the variation in the independent variable GDP. This figure is easier interpreted compared to the correlation relationship due to its percentage format. Question 5 The Slope of these two indicators is 77.038. This figure means that for every addition to Great Britain’s population, GDP will increase by  £77.03. This Figure represents further the close relationship between Great Britain’s population and GDP. The intercept coefficient of these indicators is -3375.39. This figure indicates that if Great Britain’s population dropped to zero that the nation’s GDP would also fall to this figure. Question 6 Using the Ordinary Least Squares technique I plotted the regression line for this scatter diagram. Using this method the regression line is best fit to this scatter diagram. This regression is in accordance with the data represented in Question 3 and Question 4 shown above. This regression line expresses the relationship between the two variables and estimates the value of the dependent variable, GDP based on a selected value of the independent variable population. Based on the population of Great Britain the standard error of the GDP in the Nation is 41.55%. This indicates how precise the estimation of GDP is depending on the population of Great Britain. Part 2: Question 2: The Data from the scatter plot would indicate the relationship between the Unemployment and Gross National Saving in the United States from 1999-2009 was a negative correlation relationship. This relationship would be negative due to the loss of income expeirenced as workers become unemployed. Question 4: The correlation coefficient represents a strong relationship between unemployment and GNS in the United States from 1999-2009 at -0.857874442. This correlation indicates that both of these indicators are closely linked and influential towards each other. This relationship is a strong negative correlation as forecasted above. Question 5: The correlation of determination stands at 73.5%. This indicates a close relationship between the unemployment and GNS in the United States from 1999-2009. This figure means that 73.5% of the variation in Gross National Saving can be accounted for by the variation in unemployment in the United States during the same period. The percentage format of this figure makes it easier to comprehend. Question 6: The slope of this correlation stands at -1.32 which would imply that the law of diminishing marginal returns is applying. This means that for every additional person in unemployment the GNS will fall. The intercept coefficient of these indicators is 22.143. This figure indicates that if unemployment were to fall to zero that Gross National Savings would change to this figure.

Hospitality Management: A Literature Review

Hospitality Management: A Literature Review Hospitality industry with regard to restaurant businesses in any country has become one of the biggest employers in every country. It has attained a higher status in all over the world and demands high standards of works from its employees. Employment opportunities are many in this industry, but require potential for personal qualities in each field. One of the many important things that an employer looks for among the many would be the keen attitude, friendly disposition, neat appearance, willingness to work, confidence, cleanliness, personal hygiene, efficiency, and honesty. Like in the Philippines, tourists act one major role in our hospitality industry as tourists serves as the main market for restaurant services. They make sure in a restaurant that a guest is attended and dealt with their needs or wants. Filipinos are very polite and courteous in making sure those tourists/guests who dine and stay are well entertained. As we speak, competition is huge in this industry that is why raising quality standards and improving service have always been their job to provide a better service. **Reference: An In-depth study on hotel and restaurant industry in the Philippines by Dr. Divina Edralin** (1.2) Restaurants have primary function on food and beverage. They are to provide food and drinks to the customers. Whether it is a small- or large-sized restaurant, there is a great diversity in the types of activities performed by a food and beverage department, requiring significant variety of skills on the part of its workers. Most full-service restaurants do a considerable convention and catering business. The typical convention uses small function rooms for meetings and larger rooms for general sessions, trade shows, exhibits or banquets. It is only through continuous cooperation and coordination that a restaurants food service function can be carried out effectively. Marketing and sales department on the other hand play a very important role in a restaurant business, in which their primary responsibility is to sell and attract customers on how good their products are. The division of work among the sales managers is based on the type of customers a restaurant is attempting to attract. The human resources department serves no customers, yet it plays a vital role in a restaurants efficient operation. They are the brains on employees recruitment, benefits, administration and training. They are expected to recruit, interview and screen prospective employees. In many restaurants, accounting department combines staff functions and line functions or those functions responsible for servicing guests. Their role is to record financial transactions, prepare and interpret financial statements, and provide the managers of other departments with timely reports of operating results. The most assets of an organizational design are efficiency, teamwork and coordination of activities within individual units. Success of every business not only by a restaurant is measured on its overall performance and not by the performance of one department alone, which I believe it demands strong leadership, initiative, cooperation, and coordination to achieve every goal and become successful. Reference: Pre-Feasibility Study for Restaurant Making by Wrexgler Mongaya/Pre-Feasibility Study on a Fast-Food Restaurant (SMEDA). (1.1) When asked about the business climate in the Philippines, entrepreneurs agreed that it is relatively easier to start a business here compared to other countries. They say it was less restrictive here in Manila. The lack of self-esteem is one, among others that hinders a lot of Pinoys to even start a business. For very small capital, anyone could easily try to make it on his own. Historically, restaurant referred only to places that provided tables where one sat down to eat the meal wherein the restaurant prepares and serves food, drink, and dessert to customers that were typically served by a waiter. They vary greatly in appearance and offerings, including a wide variety of cuisines and service models. There are various types of restaurant, be it a fast-food chain where one orders food at a counter while fine dine-in or sit-down restaurants are often further categorized as family-style. Restaurant industry has different approach with diversity on their products/services, food, drinks, accommodation any many others. When putting up a restaurant, the owner has on his/her mind what to present to the customers, that is why the diversity of each products and services depends on what restaurant business you have put up. Food is one of our basic needs. One of the most exotic food there is available is the Asian cuisine. Asian food, in all its hues and tastes, is becoming largely popular and well-liked by many Westerners. When compared to food in American and European continent, foods in Asia tend tends to stand out because of its diversity. Vast number of countries in Asia offer endless varieties of food, far from each other. Indian food, for example, has a wide array of cuisines to try out and it would take several lifetimes for even a food lover to taste and savor it all. Another one is the Far East. It is where the best example of Asian food is located like the Japanese and Korean cuisine and Asian cuisine is supposed to be predominantly rice-oriented but if we observe Chinese dishes use noodles in their dishes, instead of rice. In reality, each country in the region of Asia like the Philippines has its own unique cuisine, vastly different even from the cuisine of surrounding regions. Competition is part of this business. Reference: Pre-Feasibility Study for Restaurant Making by Wrexgler Mongaya /Pre-Feasibility Study on a Fast-Food Restaurant (SMEDA) 2 As of last year, there are more than 50,000 restaurant establishments in the  domestic economy and about 80% of them belong to the fast food sub-sector. Food franchising is extremely popular. There are over 1,500+ franchised quick serve restaurants, 24 casual dining and theme restaurants, and 600 coffee shops, bakeries, and confectioneries. And the numbers are still growing! U.S. based firms also have a very strong presence in the Philippine food franchising industry. To name a few, we have McDonalds, Shakeys, A&W; Burger King; Dominos; Kenny Rogers Roasters; KFC; Pizza Hut; Sbarro; Subways; Wendys; California Pizza Kitchen; Hard Rock Cafe; Outback; TGIF; Italiannis; Dairy Queen; Dunkin Donuts ; Haagen-Daz; Mrs. Fields; Orange Julius; Starbucks. Low barriers to entry characterize the industry. Capital investments  particularly for franchises can range from PHP5,000,000 to PHP10,000. Training,  marketing and distribution channels are arranged by the franchisor. Likewise, as  the franchisor provides the new entrant fully developed management and  production systems, prior knowledge and experience are not required of  franchisees. These characteristics of franchising, particularly of food  establishments, make the business very attractive for new entrepreneurs. The proliferation of one-stop shopping malls that offer various recreational  facilities and amenities, likewise, eases the entry of potential restaurant and fast  food players. These malls spare the restaurant industry from spending extensive  business development studies for their outlets; mall magnates Henry Sy and  John Gokongwei Jr. have established formidable track records in building malls. The industry in which the restaurant and fast food firms operate has  increasing consumer demand for every improving product. The growth is proven  by the rapid expansion of food outlets in key areas in Metro Manila and the  provinces. The popularity of fast food establishments came in the 1980s, and  over the last years, the industry has consistently posted double-digit growth  rates. Competition is fierce in the restaurant industry, particularly the fast food  sub-sector. The market is large but consumers are price conscious and exhibit  brand loyalty. With a wide range of restaurants and fast food establishments to  choose from, pricing schemes and marketing strategies determine market  shares. Market strategies of industry players, therefore, aim to achieve two  primary objectives: 1) hammer in value-for-money concepts; and 2) create  brand consciousness and loyalty. Market shares in the restaurants are won or lost in pricing. Industry  players regularly offer price cuts and discounts to lure in new customers. Moreover, major players invest heavily in advertising to create brand  consciousness and loyalty. Marketing strategies include raffle draws, free gift  items and specially prized meal combinations, discounted toys and school items  for every certain minimum food purchase. Celebrity endorsements are used in  the hopes that the market will identify with the endorser. 3 Likewise, intense competition urges players to come up with new products  to capture bigger market shares. Restauranteurs have to be keen at finding the  latest food and wine concoctions here and abroad and adapting them to local  taste. Targeting the Filipinos tastebuds, several fastfood chains that usually  serve only western food have introduced items that appeal to the local markets  palate. Raising quality standards and improving service have also been focal  points of competition, particularly in the fast food sub-sector. Players give  incentives and compensations to motivate employees to be efficient on their jobs  and thus help maintain the fast food outlets high standards of quality service and  cleanliness. Also, a major importance in a fast food and restaurant is courteous  and friendly personnel. Not surprisingly, speedy service is among the more  salient attributes people would highly expect from a fast food restaurant. Finally, to keep their share of the market, food chains find it necessary to  extend their service coverage by setting up other branches. Industry players who  have outlets that are visible in Metro Manila and in other key urban cities are  ones who are most likely to take in more profits. Malls, university areas, and  other places where there is heavy pedestrian traffic are the usual places where  fast food and restaurants are highly patronized. Restaurant and fast food industry players balance their marketing  concerns with the rising operation costs particularly that of imported food  ingredients. Profit margin erosion is usually remedied by either increasing prices  of final product/service or cut corners in production or the delivery of service.   Either solution may result in a shrinking customer base. Reference: Feasibility Study for Restaurant Making by Wrexgler Mongaya (1.3) People First Size and Scope of the Sector The sector covers 14 industries from hotels and restaurants through to events, gambling and travel services. There are approximately 146,000 individual hospitality, leisure, travel and tourism  business enterprises in Great Britain, of which 43 percent are pubs, bars and  nightclubs and an additional 34 percent are restaurants. The sector is dominated by small and medium sized enterprises (71 percent). However, they account for only 53 percent of the workforce. Businesses with over 250 staff account for less than one percent of businesses  but employ 43 percent of the workforce.   Productivity The sector has the lowest labour productivity of any sector in the UK economy,  with a similar service sector (retail) having double the labour productivity of the  sector. It lags behind its international competitors. Labour productivity is nearly a third  higher in the United States and nearly double in France compared to the rates  found in the UK sector. Workforce The sector employs close to two million people. The restaurant is the largest industry in terms of employment, employing over  half a million people (32 percent of the workforce), followed by pubs, bars and  nightclubs (18 percent) and hotels (14 percent). The sector has an important presence across the UK. However, England has  the greatest share of the sectors workforce (83 percent). The sector employs a young workforce with 15 percent of staff aged 16-19 and a  further 31 percent aged 20-29. 14 percent of the workforce are from ethnic minorities, higher than average  across the whole economy. 55 percent of the workforce are full-time staff. One in five (20 percent) of the sectors workforce are from overseas. This rises  to 62 percent in London. Core Occupation The sector employs both a large number of core occupations (specific to the sector) and  additional occupations (found in most sectors). The following provides employment  numbers for the sectors core occupations: Kitchen and catering assistants (394,600) Chefs and cooks (255,100) Bar staff (197,800) Restaurant and catering managers (148,200) Hotel and accommodation managers (57,700) Publicans and managers of licensed premises (46,900) Travel consultants (47,500) Leisure and theme park attendants (17,900) Travel and tour guides (15,900) Conference and exhibition managers (23,700) Hotel porters (11,300) Travel agency managers (9,000) Hard to fill vacancies and skill shortages 17 percent of sector establishments report having vacancies, 32 percent of which  are hard-to-fill   66 percent of these vacancies are hard-to-fill because applicants lack the  required skills. In terms of skills that employers find difficult to obtain from applicants, 50 percent  of employers report that applicants lack customer handling skills, 47 percent say  team working skills are lacking, 43 percent oral communication skills and 39  percent believe applicants lack problem solving skills. Labour turnover Labour turnover for the whole sector stands at around 31 percent (although large  employers sometimes report double or even treble this figure). Based on an average recruitment and initial training cost of  £673, this costs the  sector  £414m per year. However, only 17 percent of employers feel that their labour turnover is too high. Skills gaps 11 percent of the workforce do not hold any qualifications. 12 percent of hotel and accommodation managers, seven percent of restaurants  and six percent of publicans and managers of licensed premises have no  qualifications at all. At the skilled trade level, ten percent of chefs have no qualifications. 26 percent of businesses in the sector report they have staff who are not fully  proficient to meet the needs of their business compared to 19 percent across all  businesses. Training and development The proportion of employers offering training rose from 61 percent in 2005 to 66  percent in 2007 and stood at 68 percent in 2009. As regards training methods, employers most commonly offer informal training to  their staff with introductory/induction training also frequently available. Large operators are much more likely to provide training. Employers are most likely to provide training to supervisors followed by bar and  waiting staff. Housekeepers, room attendants and cleaning staff are least likely  to receive training. Industries covered Events, Food and service management, Gambling, Holiday parks, Hospitality services, Hostels, Hotels. Membership clubs Pubs, bars and nightclubs, Restaurants, Self catering accommodation, Tourist services, Travel services, Visitor attractions. (1.3) Reference: www.people1st.co.uk/research/ Last Updated: September 2010 British Hospitality Association The BHA is the leading representative organisation in the hospitality industry, representing hotels, restaurants and food service providers.   Aim to deliver real returns for the members, positively championing the industrys priorities through partnerships with government and with other associations and organizations. This organization identified five keys areas on which they will impart the role to lead the industry action and drive change namely: First the Economy- to champion a supportive fiscal environment for the industry to prosper in the context of global competition. Second, Employment- to bridge the gap between education and industry and to build a skilled workforce for hospitality. Third, Intelligent regulation- advising government to reduce the burden of costly regulation at national and local levels. Fourth, is the Sustainability- facilitating an industry-led effort to develop economic, social and environmental success in the short and longer term. Lastly, Health- proac tively shaping industry and public sector policy to enhance the wellness of our consumers. In brief, BHA aim is that, through combined efforts, the association can bring tangible, long-lasting, positive benefits to every members business. Reference: www.bha.or.uk/ hospitality industry (2.1) Restaurant Staffing and Structures The restaurant business is hierarchical. Like the army, everyone has a title and a role to play. Busboys and dishwashers are at the bottom, while managers and Executive Chefs are at the top. The staffing structure will depend on the concept of the restaurant. A coffee shop will not have an Executive Chef nor a Sommelier (wine manager) To run a successful restaurant they should be a staff for both the kitchen and the dining area. If its a large establishment it will require more staff in both areas. The kitchen requires a head chef to organize and oversee food production. A sous chef to take care of the kitchen when the head chef is off shift. Line cooks to do the cooking and plating. Prep cooks to make sure the kitchen is fully prepared for whatever situations may come up. A dishwasher to do the dishes and work on pealing vegetables. The dining area requires bus people to clear and set tables. Waitresses to take orders from the customers to the kitchen and deliver the prepared food. A front end manager to help deal with any problems and do the immediate supervising of the waitresses and bus staff. (2.2) All staff are responsible for the health and safety of the customers. Host/Hostess: responsible for greeting customers at the door, monitoring how many people are seated where and balancing the workload of the wait staff, tracking reservations and people waiting in line, and seeing customers to their seats 7 making sure they have menus. Oversees wait staff. Wait staff: responsible for ensuring the table is clean and set with clean utensils in the proper configuration, greeting the customer at their table in a timely fashion, ensuring the customers have drinks and time to decide on their order, taking that order accurately and conveying it to the kitchen. Responsible for monitoring their tables and ensuring their customers always have drinks and are generally happy; responsible for getting food from kitchen when its prepared and getting it to the customers, and presenting it without spilling it or touching customers unless necessary. Responsible for ensuring all meals are satisfactory to the customer, then getting out of their way while they eat. Responsible for coming back to clear the table when customers are done eating and asking if the customers want anything else; wash, rinse repeat until customer asks for bill. At that time wait staff are responsible for ensuring that the ill is accurate before presenting it to the customer. Cook: Inspects the kitchen prior to beginning cooking to ensure its up to standard regarding food safety guidelines, inspects all food items before use for any sign of cross contamination or spoilage, prepares food in accordance with food safety preparation guidelines to include cooking temperatures and times and presents food on the plate in a generally pleasing fashion. Oversees dishwashers. Dishwashers: responsible for making sure every piece of cutlery and flatware and cooking equipment is cleaned with the right amount of cleanser at the right temperature for the right length of time to maintain hygiene and prevent transmission of disease. Janitorial staff: responsible for overall hygiene of restaurant much more important than most people give them credit for, a good set of janitorial staff can keep a restaurant up to health code and prevent serious lawsuits by maintaining the restaurants standards of cleanliness. Most restaurants do not have this as a separate position, and include these duties in those of the wait staff without providing extra training. Manager: ensures all personnel are doing their job, counsels personnel on areas in which they are excelling and areas in which they need to improve, hires and fires as necessary, monitors customer satisfaction and handles all paperwork to include ensuring building is up to all safety codes and standards. Responsible for staff morale and overall restaurant productivity; may be responsible for advertising placement. Reference: restaurant.about.com (3.1) The biggest operational issue in foodservice over the next few years is how to lead and develop a multicultural and multigenerational workforce. According to J. Sullivan, as he tackled the industry issues, 40 percent of all restaurant employees are less than 25 years of age, and 28 percent of them do not speak English at home. And all of these will depend in terms of hiring, recruiting, performance and training. Todays food service and restaurant industry is a highly specialized world with unique legal needs. To survive in todays economic climate, savvy restaurant and business operators seek counsel from experienced lawyers before issue arise. Like, restaurant entity management training and related legal issues specific to the restaurant industry, manage food and beverage licensing and distribution agreements, franchise agreements and supplier contracts also assist those owners with the purchase and sale of existing restaurants, lease negotiations, and risk management, then assist with a variety of employment issues ranging from management training to employment disputes. The Restaurant Standard Operation Procedures (SOP) is commonly used to help most restaurant owners and managers to manage and guide the overall restaurant team and staff to increase the service performance and the overall objectives and goals of the business. If a restaurant does not have a proper training manual or SOP for the staffs, it is quite hard to deliver the highest service standards of what the customer needs and what they do expect to the restaurant. A good and well-managed restaurant should provide a routine training session to all of the staffs covering each restaurant operations technique, it can be weekly or bi-weekly training programs. By conducting several training programs, I am definitely sure it can be much easier for a restaurant business to maintain the effectiveness and efficiency of restaurant service operation. Once again, to make it simple and easy to understand As a new legislation in restaurant franchising, many people stating that seeing nutritional information in print next to the menu items will help them opt for healthier choices. However, others admit that it will make no difference to their menu choices .But for the consumers, they mostly appear to be in favor of the new legislation. In the UK, the government has announced that it will trial calorie counts for food sold in takeaways, restaurant franchises and canteens. It is seeking volunteer companies to display calorie content listings and believes that the rest of the industry will quickly follow suit once a standardized guide is agreed. (3.2) To sum up, there are few numbers of women managers in UKs hospitality industry especially in the restaurant business due to some factors involve in the process historical, traditional, societal, and even personal in nature. Regardless of other factors, the theoretical frameworks underlying the subject are dependent on the responsibility of every woman employee. Their efforts to reach the position that they deserve must be acknowledge by employers. They indeed possess a significant position in the corporate ladder. With this, men and women workers will definitely be equal. 9 Its not uncommon to change the image of an existing restaurant completely. This may be because of new owners, or perhaps the current owner simply wishes to change things up. If the restaurant hasnt been doing well, it might be time for a makeover. Start with a plan. Take time to work out all the details and everything will go smoothly like from paint colors to seating designs. Once you have a plan, you can simply work from the list. Do a market research, before making a decision for change, make sure to do a survey or other means of investigation to figure out just what people like and whether or not they will want the change. It can cost a lot of money to do research, but it will still cost less than changing everything to find there is no market for it. Research is very essential to any business and restaurants are particularly in need of it. Also, let your clients know. Changing image can cause people to feel insecure and uncomfortable if they dont know its happening. So, make sure it should be included in the marketing strategy. Advertise the restaurant is going to be new and improved and let people know why it will be better and what they can expect. This is particularly true if drastic changes will happen not only to the image, but also to the menu. Furthermore, changing the entire image of the restaurant can really affect the business, so take the time to think it through first. Market research to make sure that what is actually been doing is to be a better idea. Reference: restaurant-hospitality.com TASK 4 Food is very much a part of popular culture, and the beliefs, practices, and trends in a culture affect its eating practices. Popular culture includes the ideas and objects generated by a society, including commercial, political, media, and other systems, as well as the impact of these ideas and objects on society. Current Eating Trends Consumerism , a trend that is reflected in more people eating away from home; the use of dietary and herbal supplements; foods for specific groups (e.g., dieters, women, athletes, older adults); the use of convenience and functional foods; and ethnic diversity in diets. Mainstream populations in developed countries want low-calorie, low-fat foods, as well as simple, natural, and fresh ingredients. Internationally, there has been an Americanization of diets through the growth and use of fast-food restaurants and convenience foods . In developing countries there is still a need for some basic foods, and governments and the food industry are working to develop products that can reduce international food shortages and nutrient deficiency problems. Eating Away from Home Internationally, the proportion of money spent on food eaten away from home, as well as the number of restaurants, has been steadily increasing since the second half of the twentieth century. People may dine at formal, sit-down restaurants, at fast-food eateries, at cafes, or they may purchase food from street vendors. Fast-food restaurants have become very common, and are visited by all types of people. The growth and popularity of fast food has come to be known as the McDonaldization of America. Eating in these restaurants has decreased slightly among heavy users in the 18-34 age group, but has increased among other groups. Their popularity has also increased internationally. This simple meal demonstrates the complicated relationship between a culture and its food. In the twentieth century, there has been a preference for quick, portable meals popularized the fast-food burger. Over time the popularity of fast foods contributed to an epidemic of obesity. Many eateries now offer the option of larger serving (portion) sizes for a nominal additional fee (a super size). Eating away from home, and the shift to a more sedentary lifestyle , has been linked to the increasing rates of obesity. Dieting In an effort to lose weight people purchase weight loss pills; special herbal supplements; and formulated weight loss drinks, foods, and diet bars. People also join health clubs or spas, or buy special weight loss and exercise equipment, in an effort to lose weight and improve their health. Among the common types of diets people follow are food-focused, celebrity, exchange, and supplement-based diets. Food-focused plans, such as the grapefruit diet, the banana diet, or a wine drinkers diet, emphasize consumption of only one, or a few, foods. Celebrity plans generally have the backing of a celebrity, and exchange plans lump together into food groups items with similar calories, carbohydrates , proteins, and fats. Some diets incorporate a commercial meal, snack bar, food, or beverage that must be purchased. Supplements Pills, liquids, or powders that contain nutrients and other ingredients are now readily available in stores. Supplements that contain herbs (or some herbal components) are growing in popularity. However, supplement production and use is not always well regulated, so consumers must be careful about what they purchase and consume. Convenience Foods To satisfy individuals who want to eat well at home but are short on time or do not want to prepare elaborate meals, many eateries also offer take-out meals or items. Fully or partially prepared TOTE (take-out-to-eat) foods, including home-delivered meals, are generally referred to as convenience foods. As more women (the traditional preparers of family meals) enter the labor force, peoples desire to save time increases along with the use of convenience foods. Ethnic Foods People now eat foods with origins in cultures other than their own. Since the late twentieth century, however, there has been an increased incorporation of ethnic cuisines into diet, including foods from Asia, the Middle East, and Latin America. This trend is part of a larger movement toward diversity in all aspects of life. Functional Foods The term functional food is often used in reference to foods that have nutrients (or non-nutrients) that might protect against disease. The term is used when referring to foods that have been fortified , have specific phytochemicals or active microorganisms added, or have been developed using genetic engineering techniques. However, all foods can support health in some way, and there is no legal definition of functional food. In addition, the actual benefit of these foods, if any, can vary and is open to interpretation. For example, both a candy bar and orange juice may have additional calcium added, and can therefore be called functional foods. The consumer must determine the benefit of such items. 12 Reference: www.fags.org/nutrition/ome-pop/popular E-recruitment means using information technology (IT) to speed up or enhance parts of the recruitment process. It can enhance the applicant experience, communicate the employers image and culture better, make the recruitment process faster, more accountable and standardised, increase the diversity of applicants, provide better management information on applicants and find the right E candidate for the job. E-recruitment is efficient and can produce cashable savings, such as reduced advertising spend or postage costs and non-cashable productivity gains as HR staff are freed up to carry out higher value tasks.