Wednesday, May 6, 2020

Semai Culture - 939 Words

The Semai Culture Cynthia Sankfield ANT 101 Introduction to Cultural Anthropology Alison Lee 2/7/11 The Semai are a semi sedentary people living in the center of the Malay Peninsula in Southeast Asia. This group is mostly popular for their non-violence. The Semai are horticulturalists who have a gift economy. II. Body paragraph #1 – Economic organization The Semai subsist on the cultivation of manioc and rice, plus fishing, hunting, and trade in so called minor forest products, such as rattan. B. The more traditional Semai live in small, isolated camps on mountain slopes at high altitudes and grow mainly mountain rice, millet, and maize. 1. Semai environments are†¦show more content†¦There are no separate ideals for women versus men, and no task that are strictly for women or men. A newly married couple often lives for weeks in the wife’s settlement since majority of the time spouses are from different settlements. The couple takes turns living within each other’s settlement until they finally settle down in one or the other. As long as the couple remains sleeping and eating together they are considered married. But if the couple no longer sleeps or eat together they are considered separated. For the Semai, the ideal adult man has a good relationship with his wife, lover his children more than anything, has a n ormal sexual appetite, a good appetite, and a healthy cool body. He keeps his feelings and thoughts to himself. He does not cause confusion for others and does not try to make someone including his own child do something contrary to that person’s will. He does not harm strangers even if he mistrusts them. If he is being attacked he will open his arms hoping to make the attacker change their mind or the Semai man will flee. C. The men and women work equally. V. Conclusion A. In my opinion if some practices of the Semai culture were taken in to practice by the American culture, life as an American may be a lot easier. References Dentan, R. (1968). The Semai: A Nonviolent People of Malaysia. New York: Holt, Rinehart, and Winston. Gerco, K. (2002). Cultural contact andShow MoreRelatedTechniques of Conflict Resolution Observed in the Semai and Paliyan Societies1972 Words   |  8 Pagesways in which conflict is handled in two distinct societies- Semai and Paliyan. In order for this to be achieved, background information like the locations of and gender relations in the two societies will be touched. My focus will be based on the avoidance and resolution of conflict in both societies. In the densely forested central mountains of the Malay Peninsula, in Malaysia, Southeast Asia lived about 18,500 people of Semai, which is an Orang Asli society as of 1983 (Peaceful SocietiesRead More Aging:The Original Human Condition Essay3397 Words   |  14 Pagesphysiological tests which index biological age, and patterns of the ageSHY;specific risk of mortality. Despite this universal biological content, it is notable that aging takes on a variety of forms, many which show regular associations with aspects of culture. Rather than focusing on age, it may be more appropriate to review the life cycle, the set of norms that defines the stages of life between birth and death. For example, in the U.S., life course is a linear progression centered around the career concept-educationRead MoreChallenges Of Indian Students Face On Campus1375 Words   |  6 Pagesthere are not that many surprises. But new Indian students who arrive in the US are never quite prepared for the cultural tid al wave that await them on campus. However, most of them overcome the culture shock eventually and come to love their campus lives, so much so that they suffer a â€Å"reverse culture shock† when they visit home. The initial months of adjustment are the most difficult for Indian students. Here we discuss some problem areas and how students find solutions. Communication The mainRead MoreThe Culture of the Huaorani of Ecuador Essay2777 Words   |  12 PagesThe Culture of the Huaorani of Ecuador â€Å"In the Eastern part of Ecuador stretches el Oriente, the jungle. Between the Napo and Curaray Rivers are 600,000 hectares of land that is the home of the Huaorani, feared warriors of the Amazon Rainforest. This territory includes Yasuni National Park, one of the most bio-diverse places on the planet. Unfortunate for the Huaorani, it also includes hundreds of kilometers of oil pipes and several oil company stations that are having a devastating effect onRead Moreâ€Å"Marketing Mix (4 P’s) Analysis and Competitors Evaluation: a Study on Pran Group†2966 Words   |  12 Pagessuccessfully and smoothly ever since. They have emerged in to one of the top competitors in the market today. The head offices are located at Dhaka with production facilities around the country. Their management is modern adapted to their environment culture. Pran Cola is introduced in the market in 2003. It’s a new product for them in the beverage section they have giant competit ors like PEPSI Coca cola. Their largest asset is their competent team of hands-on-mangers dedicated employees. They

Tuesday, May 5, 2020

Devaluation in Malawi free essay sample

Introduction Devaluation occurs when the price of one currency is officially decreased against other currencies. Devaluation takes place in a fixed exchange system based on government policy decisions (Tembo 2012). Recently, the government of Malawi through the Reserve Bank of Malawi (RBM) has devalued the Malawi Kwacha by 49% and untied the currency from the dollar. The Reserve Bank of Malawi devalued the Malawi Kwacha exchange rate from K168 to K250 per United States dollar. This was done to meet the demand of the International Monetary Fund which has been refused for some time. . 0 Devaluation trend in Malawi In 1967, Malawi experienced the first devaluation of 14% which was implemented on the British pound since the currencies for the two economies were at par. Between 1973 and 1975, the RBM started pursuing an active exchange rate policy which involved devaluation of the Malawi Kwacha when a need arose (Tembo 2012). Since the establishment of an active exchange rate, the Malawi kwacha lost value again in 1982 by 15%. Devaluation has also been happening in the past years up to date. Devaluation trend in Malawi starting from 1988 is depicted in table 1 in the appendix. 3. 0 What triggered devaluation 3. 1Few forex reserves inflows to finance imports The countrys long standing foreign exchange problems intensified in 2011 because of lower tobacco export earnings and cuts in external aid as several donors reduced their financial support to Malawi when the authorities IMF-supported program went off track in the first half of 2011 and because of human rights and governance concerns (IMF 2012). This pushed Malawi towards financial collapse. . 2Trade deficit In Malawi, the value of imports is more than value of exports. This means that the amount of goods imported from outside exceeds the amount of goods we export hence making Malawi a net importer. This can be due to the fact that our locally produced goods seem to be expensive on the international market thereby making foreign countries less willing to import more. In order to improve foreign exchange shortages, trad e deficits and to woo back international donors, the government decided to devalue its currency. According to Reserve Bank of Malawi statement (2012), governor Charles Chuka said that the move was intended not only to improve the availability of foreign exchange and unlock donor flows, but also to reduce demand for imported consumer goods in favour of domestically produced goods. 4. 0 Reactions of the general public The response by Malawians, however, has been mixed. Some people seeme to be positive about devaluation while others are crying foul. 4. 1 Reason for negative reactions . 1. 1 Leads to inflation Devaluation leads to inflation especially on goods that use imported raw materials and as well as due to transportation cost (rising cost of fuel) (Tembo 2012). Most Malawians complained about devaluation; although the prices of goods and services have risen up, wages or income for most of them remains constant. Furthermore, importers, have tended to suffer and, with inflation rocketing, the prices of imported goods and services have also significantly risen. The Chief Executive of the Consumer Association of Malawi, John Kapito, pointed out that Malawi is a landlocked country and heavily dependent on imports, so any weakness in the kwacha was bound to have negative consequences for consumers (IRIN 2012). The graph in the appendix depicts the inflation trend between April,2011 and April 2012. Since the purchasing power is usually reduced due to inflation, most Malawians have shown their anger after devaluation through strikes since their incomes have remained the same. The devaluation of the kwacha by 49 percent in May and the general hard economic environment have sparked a spate of strikes in companies and institutions which aimed at an increment in peoples income. An analysis by the Daily Times shows that most of the strikes began after July 1, when the current national budget was adopted, which means between May and June people were looking forward to July to see if government and other companies would put in place economic measures that would cushion them from the negative effects of the devaluation (BNL Times 2012). Table 2 in the appendix depicts some of the strikes that has occurred since devaluation. 4. 2 Reasons for positive reactions 4. 2. 1Increase export earnings Most Malawians who export goods and services, especially tobacco farmers, supported devaluation since a weakened currency has been particularly good for exporters such as tobacco farmers who sell predominantly to foreign firms for US dollars. Julian Chidumu from the Tobacco Control Commission, for example, said: â€Å"we are very happy with the devaluation because the tobacco prices are good on the market and we have seen already the prices are actually picking up which is very good for the famers† (Think Africa Press 2012). 4. 2. 2 Winning back international support Some people also supported devaluation since it was done to win back international support in a country heavily reliant on aid. Following devaluation, donors have responded with renewed pledges of support. For example, the IMF announced its intention to start a new programme to replace the three-year Extended Credit Facility, which was frozen last year and expired in February 2012. The World Bank promised to collaborate with the IMF mission on a rapid response operation to provide technical support to the 2012/13 budget and vowed to finance community-focused projects such as the Malawi Social Action Fund, the Local Development Fund and the Irrigation, Rural Livelihood and Development fund (Think Africa Press 2012). 4. 2. 3 Attract investors and increases foreign reserves Other people supported devaluation since it will attract foreign investors; at the same time increasing foreign reserves, expanding domestic production to meet local and export demand and also creating jobs hence economic growth. According to Nyasa Times (2012), most economists agree that the new exchange rates should help attract foreign investment, thus increasing the country’s foreign exchange reserves and making it easier to import those things that had become so scarce in the past months: medicine, for example, and petrol. In addition, devaluation will also make Malawi’s exports much more attractive on international markets hence generating more foreign reserves. 5. 0 The role played by trade unions Most of the trade unions blamed the government for devaluing the currency considering the hardships that most workers will pass through hence demanding wage increments in both government and private institutions. According to Luther Mambala, president of Malawi’s Congress of Trade Union, an umbrella body of Malawi’s trade unions, argues that the devaluation will have a particularly significant impact on the low-income earners. We are now planning to engage into negotiations with the government which is the biggest employer in Malawi to consider increasing salaries of the workers to match with the recent prices for goods and services,† he explained (Think Africa Press 2012). Furthermore, Robert Mkwezalamba, Secretary General Malawi Congress of Trade Union (MCTU)—a body that champions the rights of workers, told Blantyre News Limited on August 2, 2012, that that the strikes are justifiable given that cost of living has shot up yet most companies are reluctant to duly raise pay. He further said that Malawian Congress of Trade Unions is fighting for a 40% wage increase for the formal sector, but 88% of Malawians work in the informal sector where wages are not fixed and the devaluation has squeezed their already meager profits pushing them further into poverty hence the union will also fight back to protect informal workers. 6. 0 conclusion In conclusion, devaluation was really relevant but it is not the only key to economic recovery. It is one of the keys that is useful in assisting Malawi to access Extended Credit Facility, unlocking donor fund, and increase export earnings (Tembo 2012).

Sunday, April 19, 2020

The Eating Disorder

There is increased eating disorder on various groups of people and especially the middle aged adolescent group. The eating disorders cause great morbidity and premature mortality risks mostly to young adolescent girls and women. Currently there are no solid proofs for the real causes of the eating disorders.Advertising We will write a custom research paper sample on The Eating Disorder – Anorexia Nervosa specifically for you for only $16.05 $11/page Learn More The current high eating disorder prevalence among young adolescent men and women have triggered a need for the search for modifiable risks factors that will help in explaining the causes of the disorder and how it can be mitigated. Psychologists have associated the eating disorder to some psychological, socio-cultural and biological factors. This eating disorder is referred as Anorexia nervosa. The disorder is characterized by self eating denial commonly accompanied by excess body weight los s. Anorexia nervosa is identified when an individual weighs 15% less than his/her body weight (Klein, Schebendach, Gershkovich, Bodell, Foltin Walsh, 2010). There is no exact known cause of Anorexia nervosa. Nevertheless, researchers have associated the disorder to be a resultant of some environmental conditions, personality traits, emotions and thinking patterns or some biological factors. In summary, the causes of Anorexia nervosa have been categorized into three classes by researchers. The causes are biological, socio-cultural or biological. Researchers attribute overlapping socio-cultural accounts to include the tripartite pressure and dual pathway. Research has shown that a lot of pressure from pears, family and mass media has a tendency to trigger body dissatisfaction and eating disorders directly and also through two mediating mechanisms. These mechanisms involve internalization of unrealistic and ideal societal attractiveness. An example for this is where ultra-thinness is considered as the ideal beauty for women. This entails from the tendency for an individual to frequently compare his/her physical appearance with pears or media ideals.Advertising Looking for research paper on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The other mechanism is where one suffers from elevation in negative effect. It has been noted that appearances pressure from the mass media, family or pears has been caused by social sanctioned attractiveness ideals that cause one to be dissatisfied with her/his body. Consequently, body dissatisfaction eventually leads to eating disorders symptoms over time. It is perceived that plumb girls that have internalized ultra-thin ideals for attractiveness for women are vulnerable to later increases in disturbances that will affect their eating habit. Researchers have identified that women often engage in frequent appearance comparisons than men and this makes them suffer from body di ssatisfaction more than their counterparts’ men. This reason explains why there are many women that suffer from eating disorders than men. Weight and body dissatisfaction have been highlighted as the major causes of eating disorders. It is noted that majority of the people that suffer from anorexia disorder are those that suffer from low-self esteem. This is because adolescent girls or boys that suffer from low self esteem will most likely have a tendency to compare their physical appearance with those of their pears or media models and often consider their appearances as being inferior. Most TV models and particularly in western cultures associate ultra-thinness with beauty for women. Therefore those adolescent girls that are plumb and suffer from low self esteem may tend to being dissatisfied with their bodies hence developing eating disorders (Hoeken, Veling, Smink Hoek, 2010).). There are some psychologists that consider those people that suffer from Anorexia nervosa not to have emotions. They regard them not to have emotions because those people that suffer from anorexia nervosa appear at first to be confused and behave as though they are not sure of their emotions.Advertising We will write a custom research paper sample on The Eating Disorder – Anorexia Nervosa specifically for you for only $16.05 $11/page Learn More This condition is referred as alexithymia that denotes a condition of difficulty in recognizing and expressing one’s emotional states. Some researchers have linked the alexithymia condition with fluctuations in mood rather than eating disorders. Nevertheless, researchers have pointed a very close relationship between alexithymia and measures of depression and anxiety. The research also reveals that alexithymia is common for many people that have depression and suffered from the eating disorder. This assumption have raised a lot of concern since many scholars are questioning how people suffe ring from eating disorders can have a problem in identifying other emotions such as anger and fear. This concern has raised a lot of interest on the subject. This dilemma has lead to some researchers linking the cause of Anorexia as a result of a means of escaping painful affects. According to Jackson Chen (2011), there is a model developed by Cooper that postulates positive beliefs about eating. The positive belief of vomiting was determined to help the self to dissociate from the emotional distress that is caused by existence of negative beliefs. However, further distress occurs because of the existence of the negative belief about eating that perceives eating will make one gain weight. This causes a conflict in an individual that result to a cognitive dissonance which makes them belief that their eating disorder is out of their control (Fox, 2009). There are two types of eating disorders which are primarily restriction of food that is considered as an emotional avoider and vomit ing which is taken as a suppresser of the emotion. People suffering from eating disorder are known to suppress anger much more than controls.Advertising Looking for research paper on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More It is believed that suppression of negative emotions predicts body dissatisfaction. Various researches showed that women who were diagnosed with anorexia norverso recorded higher anger scores and anger suppression scores than controls. Researchers were unable to identify the reason why anger was a difficult emotion, but assumed that the anger was a means of protecting the participants’ relationships. Similarly, researchers also noted higher level of other emotions such as anxiety and fear among those people that suffer from Anorexia norverso. Moreover those people that suffer from eating disorder were noted to be highly disgust sensitive and particularly for their bodies and food (Karatzias, Chouliara, Power, Collins Grierson, 2010).). Anorexia nervosa is mostly considered as a heredity disorder that runs in families. Many researches conducted reveal that many of those patients that suffer from the disorder have relatives who have ever had the disorder. Anorexia nervosa has vital short time and long time physical, psychological and sociological affects. The eating disorder makes bodies of people suffering from Anorexia nervosa struggle to manage insufficient calories and nutrients. Most Anorexia nervosa patients are known to experience constipations, abdominal pains, dry, yellow colored skin, dizziness and disrupted menstrual cycles. When the eating disorder continues over a long period of time, the patient can develop osteoporosis, infertility, heart problems, anemia, and neurological problems among others. Osteoporosis is a condition that makes the density of bones to reduce. This is a very dangerous condition because it can make the victims vulnerable to painful fractures especially in the hip and spine. In addition, it leads to loss of height and continuous disabling pain. People that suffer from Anorexia nervosa for a long period of time deprive their bodies essential nutrients and minerals such as calcium that are responsible for making bones to grow and become strong. The most affected people are adolescents since most eating disorders develops from age 13 through out the teenage period. Eating disorder during this age is very serious since it is the period when the bones of the adolescents are developing and reaching their peak strengths. Therefore, denying the body necessary nutrients through Anorexia nervosa can lead to serious health issues as aforementioned above (Soban, 2010). Eating disorder has been noted to cause disruption in the menstrual cycle. Prolonged Anorexia nervosa may lead to infertility. Infertility occurs in women suffering from anorexia nervosa when their body fats drops drastically, thus inhibiting the production of estrogen hormone that is needed to stimulate ovulation. Most of those women that develop infertility as a result of Anorexia nervosa regain their fertility once they resume eating well and after gaining some weight. Anorexia nervosa is also known to cause heart problems and anemia. The he art develops problems due to wearing out of the fat that protects the heart from injury. Severe anorexia nervosa results to weakening of the heart muscle that in turn weakens the heart. Consequently, the weakening of the heart muscles leads to low blood pressure and pulse which eventually leads to a slower rate of breathing. People who suffer from severe anorexia nervosa can consequently develop nerve damage which will in turn affect the brain. The damaging of the nerves can lead one to suffer from a state of confusion, seizures, numbness and peripheral neuropathy. Some people regain their normal status when they start eating well and after regaining some weight, although in some cases some damages is permanent (Sang, Jaussent, Raingeard Bringer, 2010). People that suffer from Anorexia nervosa are known to possess interpersonal distress. The interpersonal problems are believed to be caused by the physical and psychological problems that are associated with patients that suffer from anorexia nervosa such as low-self esteem, perfectionism and physical impairment. For instance, some people that suffer from anorexia nervosa are noted to demand so much from others. Such situation makes people to pull away from them such that they are left in isolation. Such isolation makes these patients develop hostility towards other people and disaffiliation. Alternatively, the isolation can lead them to develop a desperate need for others and intrusiveness. Both these two situations lead to strained relationships and social functioning impairment (Hartmann, Zeeck Barrett, 2010). Anorexia nervosa is heterogeneous. It affects both men and women. Nevertheless, there is a difference in the way men and women differ in the manner in which they view their body image, dieting and what motivates them to exercise. The image relayed by the mass media about how ideal men should appear is totally different to the message the mass media give about how ideal beautiful women should look like . The media portrays ultra-thinness as the beauty for women, while it portals that men should be masculine in order to be liked by women. One symptom of anorexia nervosa in men is excessive exercise. The effects of anorexia nervosa in men include the loss of approximately 20% of weight which is very dangerous to their health. This is because men possess less fat than women and therefore when they loss weight they loss more of their muscles than fat. Men that suffer from anorexia nervosa have interpersonal problems and most of them opt to live single lives. Most of those that marry may opt not to get children. Severe anorexia in men is also noted to cause infertility in men since it greatly reduces the level of the testosterone. Moreover, anorexia nervosa in men has been associated with lack of sexual identity in men. This can be linked to the reason why majority of those men that are diagnosed with the disorder are mostly homosexual or heterosexual (Lindblad, Lindberg, Hjern, 2006). Reference List Fox, J. (2009). A Qualitative Exploration of the Perception of Emotions in Anorexia  Nervosa: A Basic Emotion and Developmental Perspective. Clinical Psychology  and Psychotherapy,16, 276–302. Hartmann, A., Zeeck, A. Barrett, M. (2010). Interpersonal Problems in Eating  Disorders. International Journal of Eating Disorders, 43, 619–627. Hoeken D., Veling, W., Smink, F. Hoek, H. (2010).The Incidence of Anorexia  Nervosa in Netherlands Antilles Immigrants in the  Netherlands. Eating Disorders Association, 18, 399–403. Jackson, T. Chen, H. (2011).Risk Factors for Disordered Eating During Early and  Middle Adolescence: Prospective Evidence from Mainland Chinese Boys and  Girls. Journal of Abnormal Psychology  © 2011 American Psychological  Association, 120, 454–464. Karatzias, T., Chouliara, Z., Power, K. Collins, P. Grierson, D. (2010).General  Psychopathology in Anorexia Nervosa: The Role of Psychosocial Factors. Clini cal  Psychology and Psychotherapy, 17, 519–527. Klein, D., Schebendach, J., Gershkovich, M., Bodell, L., Foltin, R. Walsh, T. (2010). Behavioral Assessment of the Reinforcing Effect of Exercise in Women with  Anorexia Nervosa: Further Paradigm Development and Data. International Journal  of Eating Disorders ,7, 611–618. Lindblad, F., Lindberg, L., Hjern, A. (2006).Anorexia Nervosa in Young Men: A Cohort  Study. International Journal of Eating Disorders, 39, 662–666. Sang, C., Jaussent, I., Raingeard, I. Bringer, J. (2010). Is Decision Making Really  Impaired in Eating Disorders? Neuropsychology  © 2010 American Psychological  Association 2010, 24, 808–812 Soban, C. (2010).What about the Boys? Addressing Issues of Masculinity within Male  Anorexia Nervosa in a Feminist Therapeutic Environment. The College of New  Jersey. This research paper on The Eating Disorder – Anorexia Nervosa was written and submitted by user Annabell N. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Saturday, March 14, 2020

Brown vs. the Board of Education of Topeka essays

Brown vs. the Board of Education of Topeka essays Brown v. Board of Education was not the first Supreme Court case of its kind. In the 1896 case of Plessy v. Ferguson, the Supreme Court ruled that "separate but equal" segregation of public facilities was not a violation of the constitution. This ruling was considered constitutional as long as the schools for blacks provided the same education as the whites received at their schools; this was obviously not the case. Following this ruling, separate schools for blacks and whites became a basic rule in the south. At this time, Jim Crow Laws had also been passed throughout the south which established separate facilities for blacks and whites in everything from schools to water fountains. Seven year old Linda Brown walked a mile to her school in Topeka, Kansas every day. Even though there was a school, Sumner Elementary, located within four blocks of her house, Linda was not allowed to attend. Every day when she would walk to the bus stop, this young girl would pass by the school and wonder to herself why she couldn't simply go there but instead had to travel so far to a different school. The reason she couldn't go to the local school was simple, she was black. Linda's father, Oliver Brown, tried to enroll her in the all-white Sumner Elementary School to make things a little bit easier on them and to get a better education for his daughter. Both the superintendent of the school and the members of the school board were strong supporters of segregation and wholeheartedly opposed the idea of allowing a black girl to attend there school. Oliver Brown did not take this opposition with a grain of salt. Mr. Brown felt that there was absolutely no reason why young Linda Brown should not be able to attend this school with the other children. The school was less than half the distance of the school she had been attending and also offered a stronger education. To gain support, Mr. Brown went to the Topeka, Kansas branch of the NAACP or National...

Thursday, February 27, 2020

HR Final Essay Example | Topics and Well Written Essays - 2500 words

HR Final - Essay Example A proposal to convince the president should emphasize that a new training program is critical for the improvement of performance of the employees given that the corporation is a global information technology firm. Training would require that the employees undergo instruction to upgrade their knowledge and skills and to improve their attitudes in order to make them qualified for their respective jobs. Since the global market is constantly evolving, there are training trends and challenges which face the organization that would be addressed by appropriate training. One training trend is hypercompetition. Hypercompetition is a type of highly competitive challenges facing global corporations resulting from greater rates of changes in the environment necessitating adaptive and immediate response from organizations in specific endeavors. The president should be made aware that as a global firm, training is critical for both domestic and international operations due to advancement on technologies and updates in trade agreements. As a consequence, senior management is required to design appropriate strategies to adjust and adapt to challenges in competitive stance in the environment. Another training challenge is in the area of maintaining high level of talents. In response to the demands of the increasingly competitive environment, there are tendencies for products and services to be replicated. The most effective advantage that the organization could count on is their human resources. In this regard, training is necessary to maintain high level of talents and to ensure that they are competent and qualified to respond to advancement in technologies and competitive challenges in the environment. The third training trend is changes in workforce. As universities and institutions to produce newly graduates from diverse fields, training is necessarily required to prepare them for their respective responsibilities. There are identified underutilized group

Tuesday, February 11, 2020

Business taxation Essay Example | Topics and Well Written Essays - 2000 words

Business taxation - Essay Example Understanding Revenue and Capital Expenditures Revenue expenditures such as rent of premises for conducting business, employee wages, raw materials and many such items are ongoing expenditures that are necessary to generate business profits. Revenue expenditure is also known as circulating capital that means capital changes hands to produce profit and loss. On the other hand, capital expenditures such as purchasing land or building, plant and machinery or goodwill form a long-term expenditure that accrue benefits until its useful life. The Statute ICTA88/S74 (1) (a) provides that only those expenditures are allowed for deductions that are "incurred wholly and exclusively for the purpose of trade" (BIM37035). However, capital expenditures are not allowed for deductions fully, and its treatment is governed by different statutes, as incorporated by the governing office from time to time. Capital Expenditures – Differential Treatment in GAAP and Income Tax It is important to note that accountancy and income tax laws are not fully in alignment as far as treatment of capital expenditure is concerned. ... All revenue expenditures are allowed for deduction to profit and loss statement. All capital expenditures are not allowed for deductions unless allowed by statute. For example, ITTOIA/S58 and S59 are the statues that allow deductions for the incidental costs incurred while raising a loan for business purposes (BIM45800, 2012). The statutes deal with the costs incurred while raising loans or issuing loan stock. These statutes do not provide relief for the costs incurred while raising finance through other methods such as bills of exchange, leasing assets, hire purchase, buying assets on credit or any form of equity financing. The incidental costs to obtain finance have been defined in ITTOIA/S58 (2). The allowable costs include commissions, fees, advertising, printing and related matters. It is required that the costs must be incurred, wholly and exclusively, for the purpose of acquiring or repaying the finance including its security. Some of the costs that are included under this sta tute can be described as per the following (BIM45815). a. Introduction fees, underwriting commissions, brokerage. b. Professional and legal expenses for negotiating the loan and getting the document ready. c. Valuer's fees, land registry fees incurred towards the security of the loan. d. Commitment fees. e. The costs of issuing a prospectus, postage, and the costs of advertising etc (BIM45815). Statute ITTOIA/S59 (1) provides that expenditure incurred while obtaining loan is not allowed for any deduction if it has provisions of conversion into shares or if any other securities or conversion takes place before three years from the date of loan obtaining (BIM45810). There are several deductions

Friday, January 31, 2020

The Development of a software for outsourcing Essay Example for Free

The Development of a software for outsourcing Essay This study may not be achievable without the cooperation, guidance and support and of a few person and organization. University adopted Supervisor Dr. PQR[1], Lecturer, Department of computing, ABC University, was the resource of the inspiration and motivation to this dissertation effort. He has provided vital assistance along all the way. His help is really immeasurable. Department of computing[2], ABC University, is another resource to gaining this study.   It has provided valuable modulation, books, Journals, Researches and too many efforts for this study. Teacher and staffs of the Department and the Faculty Dean are extremely helpful.   Devoid of their assistance, this study could not have reached its conclusion. Encouragement, love and caring of my family ensured a working environment for such a project without disturbing the normal family routine. All the optimistic attributes of this dissertation have driven from those mentioned above. The conclusions or any other errors, omissions and mistakes within this dissertation are attributable just to the author. Abstract The world of business is in the midst of revolution in which the key ingredient is control and Management of information within the organization. Every company that wants to move forward must embrace Information technology based information processing. The purpose of businesses is maximization of goals especially this era of corporate sustainability and achieve this companies will need to move with technology based information processing. Companies in countries like Taiwan need to develop capacity to utilize Information Technology to improve product and services choice among customers in order to give pleasure and satisfaction. This independence, pleasure and satisfaction will be determined by individual perception of the chosen product or service and the preference in the choice of the same. Therefore, to accommodate the rapid changes occurring in business world, information technology processing software is needed. Then question of developing software for outsourcing purposes. This case study describes the rthe development of software and it outsourcing management. The implementation of a prototype IT developed by ABC, a student at the University of   kkk aiming to help SDE to develop technology-based inventory control. Collaborating with the management of SDE, XXX investigated this tool in the context of managing outsourcing of software. A inference research approach will be adopted to an able the research to study,   whereby qualitative empirical data was collected through semi-structured face-to-face interviews, internet questionnaires. Face to face, interviews will be carried, targeting the employees of the company. I conclude that the Information technology system enhances companies managing of information , increases collaboration and sharing information among employees, and increased profitability by reducing knowledge management in the organization and loss due employees stealing. I have also learned that the management SDE appreciates the software outsourcing as a tool to successful control of patents and property rights. I was able to evaluate the usability of the software outsourcing. Finally, This study offer some contributions for this company on how software outsourcing will be great value and   make them improve the current market share as well as protect their software rights and some recommendations for its management in better decision making is availed.