Gender Differences In Students Academic Performance :: essays research papers

Gender Differences in Students' Academic Performance Students with urban and suburban backgrounds consistently outperformed students from rural and small-town areas. Parental education levels correlated with academic success. Considering the background of the study's female participants one could reasonably expect women to outperform men. However, in spite of the higher indicators of success possessed by women, this expectation was not fulfilled. Data and background predictions did not match up with what actually occurred. Men received better grades, retained more of their self-confidence, and more men stayed in chemical engineering than women. When students run into math difficulties, men are more likely to credit math difficulties to challenges inherent in the subject, while women are more likely to explain away failure by lack of ability. This is the first of many discrepancies in men and women's perception of their own performance. Regarding general academic performance, women are more likely to attribute it to lack of ability while men more often attribute it to lack of hard work or unfair treatment. If students do well, women will more likely chalk it up to outside help while men see it as a reinforcement of their own ability. Regarding course performance, women were asked to indicate what grade would satisfy them and what grade they actually expected to receive in a course. The women's expectations decreased as the term progressed; they downrated their ability and ended up underestimating themselves. Courses involving group work were included in this study. Although group work was found to be generally positive and well-received by students, the findings inspired the authors to caution educators about potential reactions of students to group work.

Oncologist paper :: treating cancer

Classification of cancer determines appropriate treatment and helps determine the prognosis. Cancer develops progressively from an alteration in a cell’s genetic structure due to mutations, to cells with uncontrolled growth patterns. Classification is m e according to the site of origin, histology (or cell analysis; called grading), and the extent of the disease (called staging). Site of Origin This classification describes the type of tissue in which the cancer cells begin to develop. Here are some common examples of site of origin classification: Adenocarcinoma – originates in glandular tissue Blastoma – originates in embryonic tissue of organs Carcinoma – originates in epithelial tissue (i.e., tissue that lines organs and tubes) Leukemia – originates in tissues that form blood cells Lymphoma – originates in lymphatic tissue Myeloma – originates in bone marrow Sarcoma – originates in connective or supportive tissue (e.g., bone, cartilage, muscle) Grading Grading involves examining tumor cells that have been obtained through biopsy under a microscope. The abnormality of the cells determines the grade of the cancer. Increasing abnormality increases the grade, from 1 – 4. Cells that are well differentiated losely resemble mature, specialized cells. Cells that are undifferentiated are highly abnormal, that is, immature and primitive. Grade 1 Cells slightly abnormal and well differentiated Grade 2 Cells more abnormal and moderately differentiated Grade 3 Cells very abnormal and poorly differentiated Grade 4 Cells immature and undifferentiated Staging Staging is the classification of the extent of the disease. There are several types of staging methods. The tumor, node, metastases (TNM) system classifies cancer by tumor size (T), the degree of regional spread or node involvement (N), and distant meta asis (M). Tumor (T) T0 No evidence of tumor Tis Carcinoma in situ (limited to surface cells) T1–4 Increasing tumor size and involvement Node (N) N0 No lymph node involvement N1–4 Increasing degrees of lymph node involvement Nx Lymph node involvement cannot be assessed Metastases (M) M0 No evidence of distant metastases M1 Evidence of distant metastases A numerical system also is used to classify the extent of disease. Stage 0 Cancer in situ (limited to surface cells) Stage I Cancer limited to the tissue of origin, evidence of tumor growth Stage II Limited local spread of cancerous cells Stage III Extensive local and regional spread Stage IV Distant metastasis A doctor who specialises in treating cancer. A clinical oncologist, or radiotherapist, specialises in treating cancer with radiation, and a medical oncologist specialises in treating cancer with drugs.

Hk Tax

Edinburgh Napier University/SCOPE of City U Hong Kong Taxation LECTURE 1: Salaries tax and salaries tax planning, Double taxation arrangement with Mainland China Outline Salaries tax | |- |Scope of charge, format and presentation of salaries tax | |- |Locality of employment | |- |Taxability of fringe benefits | |Salaries tax planning | |- |Remuneration package and fringe benefits | |Double taxation relief | |- |Arrangement between Mainland China and the HKSAR | Textbook – Dora Lee, Advanced Taxation in Hong Kong, 15th edition, 2012, Pearson, Hong Kong, Chapters 2 to 5, 23 & 24 LECTURE 1: Salaries taxUnder s8 of the Inland Revenue Ordinance, salaries tax is charged on every person in respect of his income arising in, or derived from Hong Kong from the following sources: 1) an office 2) employment 3) pension Source of Income from Office The source of income from an office is determined by the location of the office, which is at the place where the central management and contr ol of the company is located. Normally, this means the place where directors hold their meetings. Once it is determined that an office is located in Hong Kong, the whole income from such office is chargeable to salaries tax. No question of apportionment arises. Source of Income from PensionThe source of income from pension is the place where the pension fund is managed. Source of Income from Employment A taxpayer having an employment located in Hong Kong (Hong Kong employment) is chargeable under s8 above. Taxpayers whose employment is not in fact located in Hong Kong (Non-Hong Kong employment) may still be liable to salaries tax if they render services in Hong Kong. The basic charge to salaries tax is specifically extended to include the income of overseas employees working in Hong Kong during visits exceeding 60 days [S8(1A)]. Hong Kong Employment a) No time-apportionment b) All income included despite part of services rendered outside Hong Kong c) Exceptions: i) rendered ALL serv ices outside Hong Kong i) visited Hong Kong for 60 days or less in a year of assessment concerned d) Relief: i) income excluded for income attributable to services rendered in that territory and foreign tax paid ii) tax credit under Double Tax Arrangement with Mainland China and other tax treaty countries According to DIPN10, the IRD accepts that employment is located outside Hong Kong where all the following factors are present: a) the contract of employment was negotiated, and entered into, and is enforceable outside Hong Kong; b) the employer is resident outside Hong Kong; c) the employee’s remuneration is paid to him outside Hong Kong. In appropriate cases, the IRD may need to look further facts.Comparison of Hong Kong employment and non-Hong Kong employment: | |Hong Kong employment |Non-Hong Kong employment | |All services rendered in Hong Kong |Taxable in full |Taxable in full | |Services partly rendered in Hong Kong |Taxable in full |Time apportionment | |All services rendered outside Hong Kong |Exempt |Exempt | |Services rendered in Hong Kong for less than 60 days or less | | | |visits in Hong Kong |Exempt |Exempt | |Services rendered in Hong Kong for more than 60 days visits in | | | |Hong Kong |Taxable in full |Time apportionment | |Services rendered in Hong Kong for 60 days or less but presence in| | | |Hong Kong did not constitute visit to Hong Kong | | | | |Taxable in full |Time apportionment | |Services rendered outside Hong Kong with foreign tax paid |Foreign services income | | | |exempt |Not applicable | If a taxpayer with Hong Kong employment is seconded to work overseas with a new non-Hong Kong employment, clear evidence must be shown such that the old employment has been terminated and that a distinctively new employment has commenced. Format of salaries tax computation – Individual |$ |$ |Section | |Income from principal employment | |A |9 | |Less: Allowable outgoings and expenses |B | |12(1)(a) | | Depreciation allowanc es | C | D |12(1)(b) | | | |E | | |Add: Rental value (10% on E) |F | |9 | | Less: Rent suffered | G | | | |Net rental value | | H | | | | |I | | |Income from other employment | | J | | | | | K | | |Less: Loss brought forward |L | |12(1)(c) | | Self-education expenses | M | N |12(1)(e) | |NET ASSESSABLE INCOME | | O | | |Less: Concessionary deductions | | | | | Approved charitable donations (limited to 35% of K) | P | |26C | | Elderly residential care expenses | Q | |26D | | Home loan interest R | |26E | | Contributions to recognized retirement scheme | S | T |26G | |Net assessable income after concessionary deductions | | U | | |Less: Personal allowances | | V |Part V | |Net chargeable income | | W | | |Salaries tax payable | | | | |Lower of (a) progressive rate on W or | | | | |(b) standard rate on U | | | | | | | | | Format of salaries tax under joint assessment |Husband |Wife |Joint | | |$ |$ |$ | |Net assessable income |X1 |X2 |X | | |== |== | | |Less: Concessionary deductions | | | | | Approved charitable donations (limited to 35% of X) | |P | | | Elderly residential care expenses | |Q | | | Home loan interest | |R | | | Contributions to recognized retirement scheme | |S |T | |Net assessable income after concessionary deductions | | |U | |Less: Personal allowances (married person’s, etc) | | |V | |Net chargeable income | | |W | |Salaries tax payable by the nominated spouse or | |the spouse who would have been liable to pay salaries tax under separate taxation. | | | | | | |100% of salaries tax will be waived, subject to a ceiling of $8,000 (2008/09). | |75% of salaries tax will be waived, subject to a ceiling of $6,000 (2009/10 & 2010/11) and $12,000 for 2011/12. |Case law establishes that income from employment: a) includes income for services rendered or to be rendered; b) excludes voluntary receipts for personal reasons; c) excludes compensation for loss of rights Assessable income includes reward for services rendered, past, pr esent and future. If the employer makes a payment to a third party for which the employer itself was solely and primarily liable, then the benefiting employee is not chargeable to tax on such benefit, unless: a) the benefit can be converted into money; or b) the payment was paid for the education of a child of the employee. c) any amount paid in connection with a holiday journey.Considering whether an income is chargeable to salaries tax: a) whether the payment is derived from an employment or office; b) whether the payment is in recognition of services rendered in the past, present or future. In D19/92, The taxpayer was offered and accepted employment by a Hong Kong company. The company paid him a lump sum at the beginning of his employment as an inducement to join the company. The Board held that this payment was incorporated into his contract of employment with the company. The source of the inducement payment was the employment of the taxpayer with the company. It was not a gift . Compensation for loss of employment Generally speaking, compensation for a loss of employment which does not represent a payment for past, present or future services is not chargeable to salaries tax.This is considered as a sum paid in consideration of the surrender by the employee of his/her rights in respect of the employment. Such payments should be distinguished from the termination gratuities which is usually relate to services previously rendered by the employee and hence taxable. The taxable termination gratuities may be related back for a maximum period of 36 months. A sum specified in the contract of employment may be taxed even though it was described as compensation for termination of employment. In CIR v Yung Tze-kwong, the Court has apportioned 10% of the severance pay as the inducement to enter into employment and 90% of the sum was attributable to restrictive covenants, which was not taxable.In Fuchs, Walter Alfred Heinz v CIR, the Taxpayer was entitled to terminati on payments according to his 3-year contract of employment. The contract of employment was terminated about two years. Under a termination agreement, the Taxpayer received a compensation made up of: †¢ Sum A – equivalent to his salary under the remaining period of his contract (12 months); †¢ Sum B – two annual salaries; and †¢ Sum C – the average of his three previous annual bonuses IRD levied tax on Sum B and C on the basis that they were paid pursuant to his contract of employment and the Taxpayer was contractually entitled to receive them on premature termination.The Court of Appeal held that Sum B and C were assessable because they were not paid in abrogation of the contract of employment but in accordance with the contract of employment. The Court of Final Appeal upheld the decision. Payment in lieu of notice After the decision of Fuchs case, IRD is now of the view that payment made in lieu of notice is an incentive for joining an employment and the payment is made under the terms of employment contract, the amount is chargeable to salaries tax if it accrues to an employee on or after 1 April 2012. EMPLOYEE SHARE-BASED BENEFIT Share Option Benefit Time of assessment At the time of exercise, assignment or release of share option. Taxable Gain Situations |Assessable Amount | |Exercise of option |Market value at the time of taking up the shares over total consideration | |Option assigned/released |Consideration for assignment/release of option less total consideration | Timing of exercise of share option According to the DIPN 38, a taxpayer is generally considered to have exercised an option when he has taken whatever steps are necessary to convert the offer contained in the option agreement into a contract to purchase the relevant shares Locality of share option benefits The gain is chargeable to Salaries Tax if it comes within the scope of s 8(1)(a), ie if it can correctly be described as â€Å"income arising in or de rived from Hong Kong†. If a person had a Hong Kong employment at the time of grant of the right, the income is also regarded as having been derived from Hong Kong.If a right is granted to an employee on an unconditional basis during a year of assessment in which the person renders all services in respect of his employment outside Hong Kong, any gain subsequently realized, even if realized whilst the person is working in Hong Kong will not be charged to Salaries Tax. No liability to salaries tax arises where a right is granted on an unconditional basis prior to a person rendering any services in Hong Kong, notwithstanding that the right may be exercised after the person commences to render such services. Where a person with a non-Hong Kong employment is granted the right subject to a vesting period during which services are rendered both in and outside Hong Kong, the gain should to some extent be chargeable to Salaries Tax based on the following formula: Days spent rendering se rvices Gain calculated in accordanceIn Hong Kong during vesting periodX with s 9(1)(d) and s 9(4) Total number of days in vesting period Definition of ‘vesting period’: ‘Vesting period’ normally means the period from the date of grant of the option to the first available date that an employee is entitled to exercise the option. An option will generally be considered to have vested when all conditions for its exercise have been satisfied. E. g. an employee required to work for a certain period of time. Share Award Benefit Shares obtained through share-based remuneration schemes are taxable perquisites forming part of a taxpayer’s employment income. When does the perquisite accrue to the employee?Referring to section 11D(b), this means â€Å"entitled to ownership of the shares†. Generally, two approaches in assessing such awards, viz: ‘Upfront’ and ‘Back End’. Summary of the two broad approaches: | |‘Upfrontâ€⠄¢ approach |‘Back End’ approach | |Vesting period applies? |No. |Yes. | |Time of assessment |Upfront, ie at the time of the grant. |Back end, ie upon fulfillment of conditions. | |Valuation |Market value at time of grant. |Market value at time of fulfillment of | | | |conditions. | |Discount in valuation? |Yes.The discount is to be determined in the |No | | |light of the facts of each particular case. | | |Distributions |Received during the restriction period: Not |Received during the vesting period: Taxable, | |(eg dividends, bonus shares) |taxable; regarded as investment income since |since employee is entitled to the shares only | | |employee is entitled to the shares at the time|at the end of the vesting period. | | |of award | |Example (Extracted from DIPN 38, eg 11) The taxpayer had a non-Hong Kong employment. On 1 May 2005, he was granted 10,000 shares by his employer subject to a vesting period. Shares would only be vested on condition that he remained an em ployee of his company on the vesting dates. 5,000 shares vested in him on 1 May 2007 and the remaining 5,000 on 1 May 2008. The number of days in Hong Kong and outside Hong Kong was ascertained as follows: | |(A) |(B) |(C) |% | |Year ended |Days in Hong Kong |Days outside Hong Kong |Total days |(A)/(C) | |31. 3. 006 |275 |90 |365 |75 | |31. 3. 2007 |260 |105 |365 |71 | |31. 3. 2008 |250 |116 |366 |68 | |31. 3. 2009 |255 |110 |365 |70 | The assessor and taxpayer agreed that the â€Å"back end† approach is applicable to assess the vested shares. The share-award benefits are assessed as follows: ) the value of the first 5,000 vested shares is to be included with the taxpayer’s other remuneration in the year of assessment 2007/08 and 250/366 of the value is to be subject to tax, while b) the remaining 5,000 vested shares is to be included in the year of assessment 2008/09 and 255/365 of their values is subject to tax. Holiday journey benefits Starting from 1 April 2003, ho liday warrant or allowance to purchase holiday warrant will be subject to salaries tax. Section 9(2A)(c) provides that ‘any amount paid by an employer in connection with a holiday journey’ is taxable. The term â€Å"holiday journey† is defined in section 9(6) as either: a) a journey taken for holiday purposes, or b) where a journey is taken for holiday and other purposes, the part of the journey taken for holiday purposes. The amount to be assessed is based on the actual amount paid by the employer, i. e. the actual costs that an employer pays. DIPN 41 Taxation of Holiday Journey BenefitsThe CIR issued DIPN 41 Taxation of Holiday Journey Benefits in August 2003 to lay down broad statements on the interpretation and practice to be adopted by the Inland Revenue Department in relation to the above amendments. (a) Business trip (including a holiday incidental to such business trip) will not be taxable. (b) If it could be established that a journey is not for holiday, such as for the relocation of an employee and his family – i) in Hong Kong upon assumption of a new post or ii) out of Hong Kong upon termination of an existing post here, the payment made by the employer will not be taxable. For such trips, any stop over visits to another place en route to or from Hong Kong would be disregarded as a concession. c)If an employer was given a certain mileage for a business trip paid by his employer and he redeemed it for a free ticket to a territory for holiday, the value of the free ticket is not assessable as no payment was made by the employer in connection therewith. Rental refund or Cash allowance It is necessary to decide whether a sum is a rental refund and a cash allowance paid by an employer to his employee. A cash allowance is fully taxable as an income from employment. In CIR v Page (2002), to qualify as a refund of rent, there is no requirement for sufficient control, the production of tenancy agreement and/or rental receipt to the employer.However, the taxpayer must prove that the intention of the employer is to refund the rent paid and not to pay an allowance that can be spent in whatever way the employee wishes. For computation of rental value, it is based on a certain percentage on net assessable income (before self-education expense) depending on the nature of accommodation. (Refer to D91/04 regarding the definition of hostel, boarding house & hotel). Allowable outgoings and expenses include all outgoings and expenses (other than domestic, private or capital expenditure), wholly, exclusively and necessarily incurred in the production of the assessable income. There is a distinction between expenses incurred ‘in’ the production of the assessable income and expenses ‘for’ the production of the assessable income.The expression ‘in the production of assessable income’ bore the same meaning as ‘incurred in the performance of the duties of the office or employmentâ €™ and without such expenses the employee may not be able to earn the income. CIR v Humphrey (1970) 1HKTC451 – traveling expenses incurred by a taxpayer in getting to his place of employment were not allowed (when traveling to his place of work, the taxpayer was not on duty). It is the taxpayer’s responsibility to attend to the place of work. CIR v Robert P Burns (1980) 1HKTC1181 – legal expenses incurred by a taxpayer in an appeal against disqualification was not allowed as the expenses were incurred in order to prevent the taxpayer from being precluded from earning income, not incurred in the production of the income. In D91/03, a solicitor was denied a deduction claim on professional indemnity insurance.The Board held that the amount was incurred so as to put the taxpayer in a position to earn her income and so as to qualify the taxpayer to perform the duties of her office as a solicitor. In D35/04, the taxpayer was required to repay part of the commissio n to his employer, being bad debt of his client. The repayment was required because he failed to observe the employer’s credit policy. The Board disallowed the sum as it was not incurred for the performance of duties but for deviation from his duties. Home loan interest deduction 1) mortgage loan to acquire dwelling in Hong Kong 2) interest paid to recognized organization 3) prescribed amount 4) claim for ten years In D5/02, a taxpayer held to be entitled to claim deduction of 50% only of he mortgage loan interest paid in respect of the property held by her and her mother as joint tenant although all mortgage payments were financed by her. In D106/00, it was held that only the portion of interest payment for the second bank loan used to repay the outstanding principal on the first bank loan is allowable. In D2/01, interest paid for the bank loan for the payment of the premium paid to the Housing Authority is not deductible as the premium was not deferred consideration for the acquisition of the dwelling house. In D108/02, it is considered that ‘owner’ does not include beneficial owner. SALARIES TAX PLANNING Common areas of salaries tax planning are source of employment, using statutory exemption and fringe benefit. Territorial source – EmploymentIf the following three factors are present, IRD will normally accept that employment is located outside Hong Kong: 1. the contract of employment was negotiated and entered into, and is enforceable outside Hong Kong; 2. the employer is resident outside Hong Kong; 3. the employee’s remuneration is paid to him outside Hong Kong. a) ensure foreign employment – only income attributable to Hong Kong services is taxable. Ensure all the above three factors are met. b) render all services outside Hong Kong or performed services during visits not exceeding 60 days in the year of assessment. c) dual employment – one covering Hong Kong duties with HK employer and the other covering o verseas services with overseas company.Ensure the nature of the employment duties is clearly differentiated. d) dual capacity as a director and an employee – not taxable if no services rendered in respect of the employment. Benefits-in-kind or Fringe Benefits Arranged to provide the following fringe benefits which are not taxable: 1. discharge of employer’s liability which is not guaranteed by any other person 2. benefits which are not convertible into cash 3. benefits which are not attributable to a particular employee Not convertible into cash The employer should not give an asset to an employee free or at a price below market value. Assets should be lent to the employee for use without transfer of ownership. Utilities of Employee’s HomeThe contracts should be made between the employer and the utilities suppliers for the supply of facilities to the employee’s home. Domestic Servant/driver The servant or driver should be employed by the employer to serve the employee. Low Interest loan or Interest free loan Such a loan provided by the employer is not taxable provided that no other person provides surety to the loan. The benefit must not be convertible into cash by the employee. Club The employer should become a member and allow its employee to enjoy the club’s facilities. Medical and Dental benefits 1. engage a doctor/dentist by the employer 2. join a group medical/dental insurance scheme Quarters 1. reimbursement of rent 2. provision of place of residenceShare option Only gain realized by the exercise of share options is taxable. So do not exercise the right unless you derive very little income from that transaction at that time. Comprehensive Double Taxation Arrangement On 21 August 2006, the Hong Kong Special Administrative Region (â€Å"Hong Kong†) and the Mainland of China (â€Å"Mainland China†) entered into a comprehensive double taxation arrangement known as â€Å"The Arrangement between the Mainland o f China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income† (the â€Å"Arrangement†). Salaries Tax ImplicationsGenerally speaking, income from employment by a Mainland resident shall be taxable only in Mainland China unless the employment is exercised in Hong Kong. If the employment is exercised in Hong Kong, such remuneration as is derived from Hong Kong may be chargeable to salaries tax in Hong Kong. A Mainland resident in respect of an employment exercised in Hong Kong will not be chargeable to salaries tax in Hong Kong if all the following three conditions are satisfied: 9 the recipient is present in Hong Kong for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the taxable period concerned; 10 the remuneration is paid by, or on behalf of, an employer who is not a Hong Kong resident; c)the remuneration is no t borne by a permanent establishment which the employer has in Hong Kong. If a Mainland resident renders employment services in Hong Kong but his remuneration is paid by a Hong Kong employer, he will still be exempt from tax under the IRO if his visit to Hong Kong in a year of assessment concerned does not exceed a total of 60 days according to the â€Å"preferential treatment†. Section 50 of the IRO provides the basis for the granting of a tax credit in relation to an item of income stipulated in the Comprehensive Arrangement and in respect of which tax has been paid in the Mainland. Example of calculation in the Arrangement is extracted as follows: |$ | |Total Hong Kong assessable income |200,000 | |Including gross income from the Mainland before tax |120,000 | |Tax paid in the Mainland |10,000 | |Tax rate in the Mainland |8. 33% | |Net income after tax from the Mainland |110,000 | | | |The effective tax rate in HK and the tax credit are computed as follows: | | | | | Total HK assessable income |200,000 | |Less: Deductible items | (12,000) | |Net assessable income |188,000 | |Less: Personal allowance |(100,000) | |Net chargeable income |88,000 | | | | |Tax payable |6,340 | | | | |The effective tax rate in HK: Tax payable x 100% | | Net assessable income | | | = 6,340 x 100% | | | 188,000 | | | = 3. 7% | | | | | |Net income from the Mainland after tax | | | (grossed up at the effective rate in HK)(Note) | | | | | |$110,000 x 100% |113,836 | |(100% – 3. 37%) | | |Less: Net income from the Mainland after tax |(110,000) | |Tax credit limit of tax paid in the Mainland 3,836 | | | | |Under section 50, the actual tax payable in HK is computed as follows: | | | | |Assessable income (Hong Kong) |80,000 | | Assessable income (the Mainland) | | | after deduction of tax 110,000 | | | Add: tax deducted in the Mainland 10,000 | | |Gross income from the Mainland before tax |120,000 | |Total HK assessable income |200,000 | | Less: amount not allowed as a tax credit (10,000-3,836) | (6,164) | | |193,836 | | Less: Deductible items |(12,000) | | |181,836 | | Less: Personal allowance |(100,000) | |Net chargeable income |81,836 | | | | |Tax thereon |5,538 | |Less: tax credit allowed |(3,836) | |Hong Kong tax payable |1,702 | | | | |Note: | | |Under section 50(5), tax paid in the Mainland which is not allowed as a tax credit can be deducted from the income | |Amount not allowed as a ax credit $10,000 – $3,836 = $6,164 | |Net income from the Mainland after tax $120,000 – $6,164 = $113,836 | | | | | | | | | | | | | Lecture 1: Tutorial Questions 1. Mr Lee supplies you the following information in relation to the year ended 31 March 2012: ) He was recruited five years ago in Singapore by Multinet Ltd, a company incorporated and carried on business in Hong Kong, as the company’s regional manager. He was paid an annual salary of $800,000. During the year he only spent six months in Hong Kong as he was required to travel around Asia to carrying out his duties. By arrangement with his employer, his salary was paid directly into his bank account in Singapore from which he had money remitted periodically to Hong Kong. b) Multinet Ltd operates a medical insurance scheme for all its employees through an insurance company based in Hong Kong. Under this scheme Multinet, as insurer, arranges with the insurance company to insure each employee against illness and related hospital costs.It pays an annual premium to the insurance company of $6,000 for each employee. Mr Lee paid visits to his own doctors and paid the doctor’s bill first, which was later reimbursed by the insurance company. The insurance company reimbursed him the total cost of $7,500. c) He considered that it would be productive to have a personal laptop computer for use while traveling on business trips. He therefore purchased a computer for $12,000. He used it solely for his employment. d) Before he was employe d by Multinet, he was working with an international company incorporated in Singapore. All his services were rendered in Singapore. In March 2005, he was granted an option to subscribe for 100,000 hares at a cost of $2 per share. At the time of the grant, the market price was $5 per share. In January 2012, he exercised the option and the market price was $4 per share. In March 2012, he sold the shares for $6. e) Mrs Lee is a housewife and is living in Hong Kong. f) Multinet paid school fees amounting to $60,000 for the education of his younger son in Hong Kong. Under an arrangement entered between the school and Multinet, Mr Lee was not liable for the payment of the school fees. g) Mr Lee paid residential care expense of $60,000 to the residential care home situated in Kowloon Tong in respect of his father who is aged 64. He also paid $12,000 to his father. ) He has two children, aged 16 and 22. The younger son is the child as described in (f) above and the elder son is receiving fu ll time education in Singapore. He has a part-time job for his daily expenses. i) Mr Lee lives in a flat owned by himself and his wife as joint tenants. During the year they paid mortgage loan interest to the bank of $130,000. Required: a) Explain whether Mr Lee is liable to Hong Kong salaries tax. b) Assuming Mr Lee’s income is liable to Hong Kong tax, comment your tax treatment for items (b) to (i) above; and c) Compute Mr Lee’s salaries tax liability for the year of assessment 2011/12. Ignore provisional salaries tax. Note to students: distinguish between the HK employment and non-HK employment and apply the three factors to the case) 2. Mr Brown was employed by B Ltd as a sales manager for many years. B Ltd was incorporated and carrying on business in Singapore. Mr Brown used to live and perform duties in Singapore. In order to expand its market in China and South East Asia, he was assigned by B Ltd to work for two years from 1 April 2009 to 31 March 2011 to in cha rge of the sales activities of the company in that area, including Hong Kong, at an annual salary of $1,095,000. In consideration of his taking up the two years’ assignment, B Ltd would grant him a share option (Option 1) to purchase 100,000 shares in B Ltd at a price of $3 each upon completion of the assignment.On completion of the contract on 31 March 2011, B Ltd granted him the share option and he exercised the option on 30 June 2011. The share price per share of B Ltd was $5 and $8 as at 31 March 2011 and 30 June 2011 respectively. On 1 April 2011, Mr Brown signed another contract with B Ltd for another two years with annual salary of $1,171,200. In consideration of the taking up of a new contract, B Ltd unconditionally granted Mr Brown another option (Option 2) to purchase 150,000 shares in B Ltd at a price of $3. 50 each when the price per share was $5. 50. Mr Brown paid $10,000 for purchasing the option. On 1 October 2011, Mr Brown assigned the share option (Option 2) to his colleague for $330,000 when the price per share was $6.Starting from 1 April 2011, B Ltd rented a flat in Hong Kong at a monthly rent of $35,000 for Mr Brown’s residence and Mr Brown was required to pay monthly nominal rent of $1,500 to B Ltd. In the year of assessment 2011/12, Mr Brown took a 5-day business trip to Thailand to be followed by 5 days’ vacation there. Mr Brown’s wife accompanied him to take the 10-day trip to Thailand. B Ltd paid $50,000 for each of them to a travel company for the entire trip including air ticket, accommodation, meals, transportation expenses, etc. The cost of the air ticket was estimated to be $5,000 each. During the following years of assessment, Mr Brown’s stay in Hong Kong is as follows: Year of assessment No. of days in Hong Kong 2009/1055 2010/11280 011/12200 Required: a) Explain to Mr Brown whether his income is subject to salaries tax for the year of assessment 2009/10. b) Compute the assessable income of Mr Brown for the years of assessment 2010/11 and 2011/12. 3(a)Mr Fong is a financial manager of A Ltd, a company incorporated in Hong Kong, since December 2006. In April 2011, he was posted to Macau to set up the financial system of a subsidiary of A Ltd. His salary is directly deposited in his bank account in Hong Kong. He returns to Hong Kong regularly and stays with his friends, as he does not have a home in Hong Kong. In the year of assessment 2011/12, he spent 58 days in Hong Kong.During the period, he carried some of the work with him from Macau and worked in the office of A Ltd for a total of 50 days. Required: Comment on the salaries tax liability of Mr Fong for the year of assessment 2011/12. 3(b)Mr Kam was having a non-Hong Kong employment before 31 March 2010. On 10 April 2009, he was granted an option (Option A) unconditionally to purchase 80,000 shares of his employer’s holding company at a price of $2. 00 each when the price per share was $3. 50. During the year e nded 31 March 2010, he visited Hong Kong for 160 days for performing his employment duties. Starting from 1 April 2010, he was employed by C Ltd, a company incorporated and carrying on business in Hong Kong.He supplied you the following information for the year ended 31 March 2011: (a)Salary: $1,500,000 b) On 1 December 2010, he was granted an option to purchase 120,000 shares in C Ltd at a price of $1. 50 each when the price per share was $4. 25. He exercised the option on 20 March 2011 when the price per share was $5. 50. On 31 March 2011, he received dividend of $12,000 for the shares. c) Starting from 1 April 2010, he leased a flat at a monthly rent of $40,000 and C Ltd refunded monthly rent of $35,000 to him. d) Starting from 1 April 2010, C Ltd leased a motor car for the free use of Mr Kam. C Ltd paid monthly rental of $8,000 to the car leasing company. ) On 20 March 2011, he exercised Option A when the price per share was $3. 30. He sold the shares on 31 March 2011 when the p rice per share was $4. 80. f) He made cash donations to the Hong Kong Red Cross of $100,000. Mr Kam is married and his spouse is a housewife. They have a son aged 20 and is studying in a university in Singapore. Required: i) Explain your tax treatment of items (c) and (d) above. ii) Compute Mr Kam’s salaries tax liability for the year of assessment 2010/11. Ignore provisional salaries tax. 4. Mr Pang is a senior management of a company in Hong Kong. Due to the Board of Director’s decision, Mr Pang’s employment was terminated immediately on 29 June 2012.When Mr Pang left the company, he received a total sum of $3,960,000 consisting of the following: a) final month’s salary of $120,000; b) bonus of $100,000; c) payment in lieu of notice of $120,000; d) compensation for leave not taken of $60,000 e) lump sum payment of $1,000,000 agreeing for not participate with the company’s business for two years; f) a further sum of $2,560,000 being final settleme nt between the company and Mr Pang. According to the employment contract, the company is responsible for the traveling expenses for returning to Mr Pang’s home country. In this regard, the company had incurred cost of air tickets of $80,000 for Mr Pang’s return to his home country with his spouse.Required: Advise the tax treatment of the above items. (Note to students: you have to consider what additional information you may require to determine if the income is taxable or not) 5(a). Mr Chan owns Property A and Ms Lee owns Property B. Mr Chan married Ms Lee on 1 September 2010. Before their marriage, Mr Chan and Ms Lee lived at their own property. After marriage, Ms Lee moved into Mr Chan’s property. Ms Lee’s property was still used by her parents as their residence. Mr Chan and Ms Lee paid the following home loan interest during the year ended 31 March 2011: 1. 4. 2010 – 31. 8. 20101. 9. 2010 – 31. 3. 2011 Mr Chan$60,000$84,000Ms Lee$65,000 $30,000 5(b). Mr and Mrs Ko lived together in their jointly owned residence up to 31 December 2010. On 1 January 2011, they separated and Mr Ko moved out to a rental accommodation. Under the Deed of Separation, Mr Ko would assign the property to Mrs Ko at the date of divorce. The date of divorce was 1 July 2011 and the legal ownership of the property was assigned to Mrs Ko on that day. They paid the following home loan interest during the year ended 31 March 2011: 1. 4. 2010 – 31. 12. 2010$90,000 1. 1. 2011 – 31. 3. 2011$30,000 Mrs Ko was responsible for the payment of loan interest during the period from 1. 1. 2011 – 31. 3. 2011. 5(c).On 1 March 2010, Mr Ma purchased Property D at cost of $4,000,000 with downpayment of $1,200,000 and the balance was paid with the finance of mortgage loan obtained from a local bank and secured by Property D. The downpayment was financed by a bank’s overdraft, which was secured by his personal guarantee. He used Property D as his residence starting from 1 April 2010. During the year ended 31 March 2011, he paid the following interest to the bank: Bank overdraft interest: $60,000 Mortgage loan interest:$56,000 Required: Compute the amount of home loan interest that each of the above person was entitled to claim for the year of assessment 2010/11.You are required to state the principles/reasons to support your calculation. [Note to students: refers to DIPN No. 35(Revised)] 6. Mr Chung is going to renew a contract of employment with his employer. The company’s director has provided him with the following proposed changes: | |Current benefits |Proposed benefits | |(a) |13 months salary per annum |12 months salary per annum plus discretionary bonus, | | | |depending on the company’s profitability and the | | | |employee’s erformance | |(b) |Company car (the car is owned by the company) |A monthly sum of $12,000 will be paid to him for his | | | |transportation | |(c) |Meal coupons from canteen |Cancelled, business meals to be reimbursed upon | | | |approval | |(d) |Medical insurance (the company participated with a |Cancelled, medical bills to be reimbursed upon | | |scheme for the employees) |approval, up to a maximum of 80% of the bill amount | |(e) |Monthly housing allowance of $20,000 |Cancelled, rental reimbursement of $15,000 upon | | | |production of rental receipts and tenancy agreement | |(f) | – |Share option for employees to acquire shares in the | | | |employer’s listed holding company | |(g) |Children’s education cash allowance, paid by the |Cancelled, a one-off lump sum compensation payment to| | |company directly to the school |be made at the commencement of the new contract | Required: Advise Mr Chung on the Hong Kong salaries tax implications arising from the proposed changes to the respective benefit items. (Note to students: comments on whether such changes will affect the tax liability)

Analyse Nora’s character throughout the play Essay

In ‘A Doll’s House’ Ibsen’s use of language reflects on the dramatic change we see in Nora’s character. Ibsen uses issues that arose during the 19th century to construct themes and most importantly build up characters, all with their own distinctive language. Nora’s character changes from the beginning of the play to the end and Ibsen does this with the use of her change in language. At the beginning of the play, Nora is still a child in many ways, listening at doors and guiltily eating forbidden sweets behind her husband’s back. She has gone straight from her father’s house to her husband’s, bringing along her nursemaid to emphasize the fact that she’s never grown up. She’s also never developed a sense of self. She’s always accepted her father’s and her husband’s opinions. And she’s aware that Torvald would have no use for a wife who was his equal. But like many children, Nora knows how to manipulate Torvald by pouting or by performing for him. In the end, it is the truth about her marriage that awakens Nora. Although she may suspect that Torvald is a weak, petty man, she clings to the illusion that he’s strong, that he’ll protect her from the consequences of her act. But at the moment of truth, he abandons her completely. She is shocked into reality and sees what a sham their relationship has been. She becomes aware that her father and her husband have seen her as a doll to be played with, a figure without opinion or will of her own; first a doll-child, then a doll-wife. She also realizes that she is treating her children the same way. Her whole life has been based on illusion rather than reality. When we first see Nora and Helmer together in the beginning of Act One she is Extravagant and we notice that she is financially reckless; â€Å"Oh yes, Torvald, we can be a little extravagant now can’t we? Just a tiny bit? You’re getting a big salary now, and you’re going to make lots of money†. She uses short phrases within a series of questions and exclamations: this shows her child-like behaviour. She is influenced by money, having no independence and always relying on Helmer, she doesn’t understand the value of it. He gives her status. Nora has a Fast tempo whilst speaking; this shows her excitement and childlike behaviour, â€Å"pooh†. When talking to Helmer Nora is manipulative, she uses his nicknames on herself in order to please Helmer, â€Å"squanderbird†. She is scared of Helmer (as a father figure he may punish her), therefore accepting anything he says; â€Å"Very well, Torvald. As you say†. She is Flirtatious and ‘plays with his coat buttons’ in order to get what she wants. Nora’s domination in the conversation with Mrs Linde and her use of repetition of the word ‘I’ shows that she is in a sense showing off and trying to be superior in front of Miss Linde. We see this in Act One when she meets with Mrs Linde; â€Å"I too have done something to be happy and proud about. It was I who saved Torvald’s life†. Nora is trying to gain respect from her friend by revealing a secret that she thinks will illustrate her practical side, showing that she is a supportive wife and has also had to face troubles. â€Å"Years from now, when I am no longer pretty†, Nora keeps the secret from her husband to maintain status quo. She will tell him in the future when she is no longer pretty and she will need to gain his respect through other means than playing games and dressing up. Ibsen uses Prosodic features: fast tempo, emotional; in order for us to know that that here Nora is erratic. In Nora’s two long speeches, on pages thirty six and thirty seven we learn more about her character through her use of language.

Student Anti-Intellectualism and the Dumbing Down

I have had many stressful times with homework and exams, staying up past 2 a. M. Trying to finish a certain assignment or review for a test. I realized I had to change my attitude and come up with a plan to lower my stress and accomplish my goals. With this In mind, I turned to my parents and college counselors for guidance to develop this plan. I listened to their suggestions and ended up with my own plan to manage my time more wisely, add physical activity, and focus on one task, not anticipate the future. Dents from Yale university in 1979 faced: financial, family, friends, and self pressures, when trying to succeed in college. Zingier supports his essay with his own observations by working as a master at Bradford university and also uses quotes and examples from deans and students that attend Yale. The author's purpose is to show students that they don't have to plan the rest of their lives at such a young age; they must take chances and find majors that interest them.The author writes in an informal tone mainly for parents, but also to get people's attention that such pressures are not necessary, that students must be tranquil, choose their own paths, and not give Into such high expectations (Zingier Para. 1-48). My first drastic change was time management; organize my schedule so I would get a chance to accomplish all my goals. In fact, a research about stress mentioned that â€Å"both female and male college students perceive an equivalent magnitude of stress and senior college students perceive the highest stress† (Ditz Para. ). Knowing this I knew I would have to start the stress-free plan right away so I would not end up like most senior college students. Furthermore, research has shown that â€Å"universities should play a more active role in helping first-year students to make sense of time management, academic acculturation, self-directed, student transition, study habits, and student workload techniques†(Van Deer Mere, Ellen and Marm oreal Para. ). My best option at this point as a first year student was to go to my counselor and get some tips on how to manage my time effectively.Ever since that day, I have been able to manage my time to my advantage. Every day I will make a list of activities I must get through by placing the events of most Importance up top and work my way down until the one of least Importance. The faster I got these actively done and crossed them off my list the less stress I had. My time management plan was to first use my first half of my homework. After, that I would either do chores, socialize with friends ND family, or work depending on the day of the week.Around the evening time at pm I would then finish the other half of my homework. This time management system so far has been very productive and given me more flexibility to do a little bit of everything in one every day. Another coping mechanism I found to be very helpful is including physical activity to my daily schedule. For this technique I went to my parents for advice since they are exercise fanatics. I Just figured if they could fit all their responsibilities and still make time for exercising then so could l.At the ginning of my plan I would attend the gym about twice a week, but now I go 5 days a week and I always listen to music that is upbeat so it will keep me in a good and healthy mood. I'll run Monday through Friday, then I will lift weights every other day, and on Sundays I'll meditate or use some form of relaxing technique. It's as if I can't live without it, especially after reading a research by various doctors who said that â€Å"research conducted has shown that physical activity is an effective means of reducing anxiety and various indices of stress among college students and adults†(Spirit-Mete,et. L. Para. 23). While another research done showed that â€Å"poor health behaviors were also linked with high levels of collegiate stress and that the college students who reported higher levels of stress also consumed greater amounts of â€Å"Junk food,† less exercise and inadequate amount of sleep†(Miller, et. Al. Para. 34). Both researches only made me want to exercise even more to relieve all that unnecessary stress. Overall I'm very aware of my time schedule and daily exercise systems to cope with stress, but I noticed I still carried some stress when thinking about the future.Finally, in order to get rid of the stress about anticipating the future, I would Just have to think about my present issues and taking one step at a time. I noticed I would focus too much on getting the major of my dreams or making my parents happy and proud instead of focusing in the moment and what my goals are for right now. In fact, this high expectations and stress all start in high school. A study done by a research team at an â€Å"independent school showed that more than one-third of the forty Juniors unidentified that getting into a good college was more important than being a good person† (Westbound Para. ), the worst part is that their parents agreed. This situation is very unfortunate and students especially coming out of high school into college must focus of what they want to achieve and not what others want them to achieve. That is exactly what I ask myself every day, what do I want to achieve today? In fact, a study from Maintaining Positive Attitude mentioned to â€Å"not press fast forward now because then you will Just end up making the same mistakes later on† (Machine et al. Para. 54).Now I make three lists of accomplishments: one for past accomplishments, present accomplishments in the recess, and accomplishments I plan on fulfilling in the future. Lastly, these methods have given me a better visual of how successful and maintain a peaceful, healthy and happy lifestyle. In the end, I believe my decisions to manage my time, apply daily physical activities, and not over thinking about the future have been the perfect st ress-free plan. Of course not all the stress is gone, but the way I cope with college stress now will help me reach my future goals.Another point is that no matter what challenges in life are, I must take one task at a time with a positive attitude and I put it off until last minute and end up overwhelmed and stressed. The key is to keep my plan up to date and taking these challenges as experiences to become a stronger and more successful student. I even remember one of my high school teachers saying that some stress is actually good for the brain, so I think for now I have enough stress to keep myself challenged.

Plato’s account of philosophy Essays

Plato’s account of philosophy Essays Plato’s account of philosophy Paper Plato’s account of philosophy Paper Essay Topic: Phaedrus Second Treatise of Government Plato was born in Athens, in c. 427 B.C.E. During this period, Athens was involved in a long drawn, resource intensive and disastrous war with Sparta, also known as the   Peloponnesian War. The scion of an aristocratic ancestry, Plato came from a distinguished family. He was the son of Ariston descending from Codrus, one of the early kings of Athens and Perictione, descending from Solon, the prominent reformer of the Athenian constitution, both of Athenian aristocratic ancestry.. Plato spent the greater part of his life in Athens, with occasional visits to Sicily and Southern Italy and as per one account, he also traveled to Egypt. Details regarding the early part of his life is not known, but he was certainly privileged enough to get the finest education Athens had to offer to people of noble lineage. Plato was a disciple of Socrates, whom he considered the most learned man of his times. Plato’s association with Socrates was a turning point in his life, as it had a profound and lasting influence on the course of his life, philosophy and thinking. The compelling power of his arguments and methods impressed Plato and he became a close associate of Socrates. Socrates was amongst the most influential scholar of his times and he was a pioneer who concerned himself with the study of exclusively moral and political issues unlike his contemporaries who were more preoccupied with cosmology and ontology.Considering his distinguished origins and the association with Socrates, he was naturally destined to take an active role in political life. Plato aspired to assume a significant position in the political landscape of Athens, but he found his attempts being consistently thwarted. The frustration is expressed by him in the autobiographical Seventh Letter, wherein he conveys his inability to assimilate himself with any of the political parties or the successively corrupt regimes of his time, all of which contributed to the downfall of Athens(324b-326a).Socratesâ⠂¬â„¢ execution on an unjust charge of impiety had been overwhelmingly voted for(approved) by a democratic   court with a large majority in 399. This led Plato to the conclusion that all existing governments were flawed and ruinous; and would continue to be so, unless the rulers themselves became philosophers or unless the philosophers themselves gained political power.It was perhaps because of this opinion that he retreated to his Academy and to Sicily for implementing his ideas. Plato utilized his extensive knowledge and wisdom to the pursuit of politics and the writing of tragedy and other forms of poetry. He thrice visited Syracuse with the purpose of imparting a philosophical attitude and line of thought to the tyrannical rulers, but his effort proved futile. The brief attempt at imparting practical wisdom having failed, he retreated to Athens. His Academy was the institution of learning for subjects as diverse as Mathematics, rhetoric, astronomy, dialectics, and other subjec ts, all identified as crucial for the intellectual and philosophical development of students. The Academy proved to be a valuable base for successive generations of Platonic philosophers until its final closure in C.E. 529. Some of Plato’s pupils later became leaders, mentors, and constitutional advisers in Greek city-states, the most distinguished amongst them being Aristotle. Plato died in c. 347 B.C.E.The focus of this research paper is to conduct a brief study on the philosophical outlook of Plato to incorporate an analysis of his best works and to illustrate the significant contribution made by him in the field of philosophy.Philosophical Tools    Plato is more well known for his writings like the Republic, the Statesman, the Laws and a few shorter dialogues which are considered to be strictly political treatises,   and hence it can be stated that Plato was an accomplished political philosopher of his times. Compared to Socrates, Plato was much more systematic as a t hinker and meticulous in his ways. He established his own school of philosophy, the Academy; which became a major source of learning for the successive generation of scholars in Athens. Unlike Socrates, Plato extended his areas of concern to include the study of metaphysics and epistemology, as he endeavored to discover the ultimate constituents of reality.The introduction of the process of conceptual analysis was initiated by Plato for the first time in the history of Philosophy, as a means to clarify a concept or its meaning. In contrast to most other philosophers of his time, Plato considered conceptual analysis as a preliminary step and not as an end in itself. He considered critical evaluation of beliefs, the deciding of which one of the incompatible ideas is correct and which one is wrong as the second step and more important step. Plato considered decision making about the political order on the same pedestal of importance as the choice between peace and war. This belief was based on the conviction that the public is not the best suited or mature enough to arrive at the correct decision, as it is capable of wisdom only in hindsight, mostly after the occurrence of disastrous experiences. In his political philosophy, the clarification of concepts is thus a preliminary step in evaluating beliefs, and right beliefs in turn lead to an answer to the question of the best political order. This gradual progression from the stages of conceptual analysis, followed by a critical assessment of beliefs, to the best political order is demonstrated in the writings of his book ‘The Republic’.The most notable and outstanding example of Plato’s mature philosophies   appears in The Republic, which is an extended argument for the most fundamental about the   conduct of human life. Plato utilizes dialogue with a fictional character ‘Socrates’ and proceeds to examine the nature and value of justice and other virtues as they occur   in da y to day life, both from the perspective of human society and in the personality of a human being. This discussion thereafter leads to an in depth assessment of the various aspects of human nature, the attainment of knowledge, the ability to distinguish between substance and appearance and the basic edifice of morality. Due to the diverse range of issues it addresses, the book can be read from several different perspectives: as a political treatise, or a book on the conduct of life, as a study of society and the relation of society with that of a person, an exhaustive study on the   basic metaphysical and epistemological issues or as a pedagogical handbook.Justice as Defined in The republic  Ã‚  Ã‚  Ã‚   The first section of the Republic is a discussion on the nature of justice and the aim of the discussion is to arrive at the genuine definition of the subject, through a process which involves the proposal, criticism, and rejection of several inadequate attempts at defining just ice. Since Justice is the most fundamental ethical and political concepts, it incorporates individual virtue, the order of society, and individual rights which may contradict the interests of the society. Four definitions of justice are propounded; all of them are discussed elaborately and then discarded as not being wholly consistent with the basic premises, and due to   the associated variable factors.   Thus the first section of the book ends on a negative note with all the participants in agreement that the concept of justice is not as easily defiened as it seemed due to the inconsistencies involved in popular opinions of justice. the e This negative outcome can be seen as a linguistic and philosophical therapy.The reportive definitions of justice as understood by us from its use in daily life serves to provide a partial understanding of its meaning, but the holistic definition continues to be elusive in the absence of true communications between people and a conceptual clar ity on beliefs. A definition that is merely arbitrary or either too narrow or too broad, based on a false belief about justice, does not give the possibility of communication. Platonic dialogues are expressions of the ultimate communication that can take place between humans; and true communication is likely to take place only if individuals can share meanings of the words they use. Communication based on false beliefs, such as statements of ideology, is still possible, but seems limited, dividing people into factions, and, as history teaches us, can finally lead only to confusion. Therefore, in the Republic, as well as in other Platonic dialogues, there is a relationship between conceptual analysis and critical evaluation of beliefs. The focus of the second part of Book I is no longer clarification of concepts, but evaluation of beliefs.In Platonic dialogues, rather than telling them what they have to think, Socrates is often getting his interlocutors to tell him what they think. I n the fifth and fourth century B.C.E., the sophists were paid teachers of rhetoric and other practical skills, mostly non-Athenians, offering courses of instruction and claiming to be best qualified to prepare young men for success in public life. Plato describes the sophists as itinerant individuals, known for their rhetorical abilities, who reject religious beliefs and traditional morality, and he contrasts them with Socrates, who as a teacher would refuse to accept payment and instead of teaching skills would commit himself to a disinterested inquiry into what is true. One of the participants in the discussions, Thrasymachus presents a skeptical and negativist definition of justice which states that justice is not a universally applicable moral value but a notion utilized as a tool by the dominant group in the society; and that since it comes in handy for the dominant group to suppress a vast majority of people, it is their exclusive interest and that it is has different connotat ions for the different sections of the society. Although this definition is brushed aside by Plato in the book, it is a statement that     has taxed whole generations of thinkers to struggle with and the debate still continues.emphasis of The Republic is vastly on the topic of the creation of an ideal state run by philosophers and its subsequent decline, the basic theme of the book is Justice. It is obvious that Plato does not intend his interpretation of the ideal political order to be practically implemented (592a-b), instead his motive is to convey the thesis that   justice if understood to stand for goodness and virtue could form the foundation of a good political order. Plato contends that if the concept of Justice is correctly appreciated and exercised, it would be for the collective good of the society as a whole and the benefits would not be restricted to any particular faction. It provides the state with a sense of purpose and unity and consequently its well being. It provides the city with a sense of unity, and thus, is a basic condition for its health. â€Å"Injustice causes civil war, hatred, and fighting, while justice brings friendship and a sense of common purpose† (351d).A clear understanding of Plato’s perception of Justice and Social Order can be arrived at if Plato’s philosophy and thoughts are compared with the pre-philosophical insights of Solon, his maternal grandfather. Solon had been responsible for the complete restructuring of the social order of Athens at a time when Athens was poised for a rapid decline. The political and social stability of Athens had been badly shaken by the serious differences that had cropped up between the rich and the poor, the lenders and the serfs. Solon had impartially gone about the task of social and economic reforms and had brought Athens back from the brink of political and social and political collapse. Considering the fact that education at that time was imparted at home, it is probable that Plato had been deeply influenced by Solon. Solon’s reforms provided the Greeks with a model of political leadership based on the principles of fairness, equality and justice. Solon digressed from the accepted arithmetical interpretation and implementation of justice by approaching the issue holistically and relying upon fairness based upon difference.To a remarkable extent, Plato’s thoughts, writings, ideas of political order, leadership, and justice can be seen to be influenced by Solon. For Plato,   the starting point for the inquiry about the best political order is the fact of social diversity and conflicting interests, which involve the danger of civil strife. The political community consists of different parts or social classes, such as the noble, the rich, and the poor, each representing different values, interests, and claims to rule. This gives rise to the controversy of who should rule the community, and what is the best political system. In both the Republic and the Laws, Plato asserts not only that factionalism and civil war are the greatest dangers to the city, more dangerous even than war against external enemies, but also that peace obtained by the victory of one part and the destruction of its rivals is not to be preferred to social peace obtained through the friendship and cooperation of all the city’s parts (Republic 462a-b, Laws 628a-b). The best political order for Plato is that which promotes social peace in the environment of cooperation and friendship among different social groups, each benefiting from and each adding to the common good. The best form of government, which he advances in the Republic, is a philosophical aristocracy or monarchy, but that which he proposes in his last dialogue the Laws is a traditional polity: the mixed or composite constitution that reconciles different partisan interests and includes aristocratic, oligarchic, and democratic elements.Philosopher Rulers   Ã‚   . De spite the fact that the fundamental components of democracy are equality and freedom, Plato does not consider democracy to be the best form of government. In the Republic, he is severely critical of unchecked democracy because of certain features   (557a-564a) like excessive freedom, which can potentially lead to anarchy. Similarly, he felt that the concept of equality can also be abused by power hungry people, motivated by personal gain rather than public good. Plato felt that democracy was thus highly corruptible as it provided easy access to demagogues, potential dictators, and can thus lead to tyranny. Although, this reasoning is not applicable to modern democracies, it could be seen to be highly applicable to the democratic setup existing at that point of time in Greece. Democracy depends on chance and must be mixed with competent leadership (501b).Without able and virtuous leaders, such as Solon or Pericles, who come and go by chance, it is not a good form of government. Pla to argues that since governing a state involves judicious decision making and wisdom, the people who are selected to rule should not be in a position to do so by accident of circumstances, they should be trained and prepared in the course of extensive training. Making political decisions requires good judgment. Politics needs competence, at least in the form of today’s civil servants. In spite of the idealism with which he is usually associated, Plato is not politically naive. He does not idealize, but is deeply pessimistic about human beings. Most people, corrupted as they are, are for him fundamentally irrational, driven by their appetites, egoistic passions, and informed by false beliefs. If they choose to be just and obey laws, it is only because they lack the power to act criminally and are afraid of punishment (Republic, 359a). Nevertheless, human beings are not vicious by nature. They are social animals, incapable of living alone (369a-b). Living in communities and exc hanging products of their labor is natural for them, so that they have capacities for rationality and goodness. Plato, as later Rousseau, believes that once political society is properly ordered, it can contribute to the restoration of morals. A good political order, good education and upbringing can produce â€Å"good natures; and [these] useful natures, who are in turn well educated, grow up even better than their predecessors† (424a). Hence, there are in Plato such elements of the idealistic or liberal world view as the belief in education and progress, and a hope for a better future. The quality of human life can be improved if people learn to be rational and understand that their real interests lie in harmonious cooperation with one another, and not in war or partisan strife. However, unlike Rousseau, Plato does not see the best social and political order in a democratic republic. If philosophers are those who can distinguish between true and false beliefs, who love know ledge and are motivated by the common good, and finally if they are not only master-theoreticians, but also the master-practitioners who can heal the ills of their society, then they, and not democratically elected representatives, must be chosen as leaders and educators of the political community and guide it to proper ends. Plato assumes that a city in which the rulers do not govern out of desire for private gain, but are least motivated by personal ambition, is governed in the way which is the finest and freest from civil strife (520d). Philosophers will rule not only because they will be best prepared for this, but also because if they do not, the city will no longer be well governed and may fall prey to economic decline, factionalism, and civil war. They will approach ruling not as something really enjoyable, but as something necessary (347c-d).Other Works  Ã‚   In a few dialogues, such as Phaedo, the Republic, Phaedrus, Timaeus, and the Laws, Plato introduces his doctrine of the immortality of the soul. His ultimate answer to the question â€Å"Who am I?† is not an â€Å"egoistic animal† or an â€Å"independent variable,† as the twentieth century behavioral researcher blatantly might say, but an â€Å"immortal soul, corrupted by vice and purified by virtue, of whom the body is only an instrument† (129a-130c). Expert political knowledge for him should include not only knowledge of things out there, but also knowledge of oneself. This is because whoever is ignorant of himself will also be ignorant of others and of political things, and, therefore, will never be an expert politician (133e). Those who are ignorant will go wrong, moving from one misery to another (134a). For them history will be a tough teacher, but as long they do not recognize themselves and practice virtue, they will learn nothing. Plato’s good society is impossible without transcendence, without a link to the perfect being who is God, the true measure of all things. It is also impossible without an ongoing philosophical reflection on whom we truly are. Therefore, democracy would not be a good form of government for him unless, as it is proposed in the Laws, the element of freedom is mixed with the element of wisdom, which includes ultimate knowledge of the self. Unmixed and unchecked democracy, marked by the general permissiveness that spurs vices, makes people impious, and lets them forget about their true self, is only be the second worst in the rank of flawed regimes after tyranny headed by a vicious individual. This does not mean that Plato would support a theocratic government based on shallow religiosity and religious hypocrisy. There is no evidence for this. Freedom of speech, forming opinions and expressing them, which may be denied in theocracy, is a true value for Plato, along with wisdom. It is the basic requirement for philosophy. In shallow religiosity, like in atheism, there is ignorance and no knowledge of the self either. In Book II of the Republic, Plato criticizes the popular religious beliefs of the Athenians, who under the influence of Homer and Hesiod attribute vices to the gods and heroes (377d-383c). He tries to show that God is the perfect being, the purest and brightest, always the same, immortal and true, to whom we should look in order to know ourselves and become pure and virtuous (585b-e). God, and not human beings, is the measure of political order (Laws, 716c).Criticism  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Objections against the government of philosopher-rulers can be made. Firstly, because of the restrictions concerning family and private property, Plato is often accused of totalitarianism. However, Plato’s political vision differs from a totalitarian state in a number of important aspects. Especially in the Laws he makes clear that freedom is one of the main values of society (701d). Other values for which Plato stands include justice, friendship, wisdom, courage, and mode ration, and not factionalism or terror that can be associated with a totalitarian state. The restrictions which he proposes are placed on the governors, rather than on the governed. Secondly, one can argue that there may obviously be a danger in the self-professed claim to rule of the philosophers. Individuals may imagine themselves to be best qualified to govern a country, but in fact they may lose contact with political realities and not be good leaders at all.Conclusion  Ã‚  Ã‚  Ã‚   Plato’s achievement as a political philosopher may be seen in that he believed that there could be a body of knowledge whose attainment would make it possible to heal political problems, such as factionalism and the corruption of morals, which can bring a city to a decline. The doctrine of the harmony of interests, fairness as the basis of the best political order, the mixed constitution, the rule of law, the distinction between good and deviated forms of government, practical wisdom as the quality of good leadership, and the importance of virtue and transcendence for politics are the political ideas that can rightly be associated with Plato. They have profoundly influenced subsequent political thinkers.

Roy

Roy Patrick Roy Catches: Left Height: 6'2" Weight: 185 lbs Born: Oct. 5, 1965 Quebec City, Quebec Roy was Montreal's fourth choice (51st Overall) in the 1984 entry draft. He was traded by Montreal with Mike Keane to Colorado for Joycelyn Thibault, Martin Rucinsky and Andrei Kovalenko on Dec. 6th, 1995.First NHL Game: Feb. 23, 1985 vs. WPG First NHL Win: Feb. 23, 1985 vs. WPG First NHL Shutout: Jan. 15th, 1986 vs. WPG First Game with Colorado: Dec. 7th, 1995 vs. EDM First Victory with Colorado: Dec. 11, 1995 at TOR First Shutout with Colorado: Oct. 28, 1996 vs. WSH Career Milestones: Longest Win Streak: 11 (1/12-2/7/99) Longest Unbeaten Streak: 17 (2x) 14-0-3 1/28-4/1/99 13-0-4 1/30-3/24/94 Longest Shutout Streak (Min.): 168:47 2/1-2/7/90 Career Highlights: 1986 NHL All-Rookie Team"‚Â ¦1986 Stanley Cup Champion"‚Â ¦1986 Conn Smythe Trophy Winner (Youngest player to ever win the award - 20 years old)"‚Â ¦1987 William M. Jenning Award Winner"‚Â ¦1988 William M.Goalie Tim Thomas, NHL Hockey player for the Bosto...