Research Proposal on Digital Divide Essay Example

Research Proposal on Digital Divide Essay Digital divide is the phenomenon which characterized with the disability of the certain social groups and individuals to receive access to the latest achievements in the sphere of IT and get the required amount of information. It is obvious that today information is the most valuable resource, so it is important to have the constant access to the sources of information, especially the digital ones: the Internet, television, telephone communication, radio, etc. It is quite understandable that digital divide in a natural process which is caused by numerous factors. First of all the divide depends on the economic condition of the state, the chosen individual. Logically, if the person has the unfavorable financial background, she has quite low chances to receive enough information about the world around and she can hardly possess a quality digital device which would assist her in her career, education, entertainment, etc. The modern norms of the information society are based on the constant progress and rapid development of digital technologies and the increase of the number of people who are involved in the active use in the information sphere. There is the idea that digital divide is a certain type of the break of the human rights, because if the person is limited in the access towards information, it influences the level of her education, the success at work, etc. There are thoughts about the artificial digital divide used for the imperative influence on the certain groups of people and the whole countries. For example, in the totalitarian states digital divide is a common thing which is based on the refusal of the government to permit their people receive the whole objective information about the world around. We will write a custom essay sample on Research Proposal on Digital Divide specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Proposal on Digital Divide specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Proposal on Digital Divide specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Digital divide is a serious and urgent problem nowadays which can be observed by the student in detail. Nearly every young person is interested in the brand new technologies and digital devices used for the transferring of information, so the research proposal can be quite quality and bring many fresh and alternative ideas to the professor. The student is able to present his own vision about the problem and think about the cause and effect of digital divide on the human society. One should present the adequate methods of the research and complete a convincing assignment which would be worth the professor’s attention. The student’s duty is to prepare a persuasive text which would meet the requirements of writing, so the student is able to use the web and read a free example research proposal on digital divide composed by an expert for the student’s advantage. The young professional has the chance to cope with the paper using a free sample research proposal on digital divide as a model for writing. NOTE!!! All free research proposal papers on Digital Divide are 100% plagiarized, we are here to help you! EssayLib.com is a leading research proposal writing service, which can offer you the solution you have been looking for. With thousands of written research papers and proposals for Master’s and PhD degrees, we can give you exactly what you need at very affordable prices. Our experienced writers will prove you that high quality and exclusivity is a trademark of our products. We can guarantee your confidentiality and promise you strict on time delivery. There are many reasons for EssayLib.com to become your favorite research proposal writing service, but all we are asking you – just give us a try!

St. Joan of Arc essays

St. Joan of Arc essays History is a great part of culture and a form used by people to define themselves. History can vary from its time period and setting or his hero or heroin. A great time period was the Medieval Europe Ages. Many in the past have contributed to the Medieval European history in various ways. European history consist of many contributors whose various achievements and stories are intriguing and interesting. Among these contributors Joan of Arc has enticed and captured many with her courageous life-consuming story. Joan of Arcs strong commitment and devotion to her country and faith lead her to become the most remembered heroin in Medieval European history. She is recognized as the patroness of France for her strong patriotism she showed in her battle against England. Joan of Arc is also honored as a saint because of the sacrifices she made for her belief in God and Christianity. Her determination also helped her to achieve her goal to unite all of France under one king, Charles VII, and defeating Frances enemies at the time, England. Joans leadership in the war against England led to many victories for the French. She succeeded in achieving all her goals. Joan of Arc was born to pious parents in the obscure village of Domeremy, near the province of Lorraine. She heard the voices of St. Michael, St. Catherine, and St. Margaret. At first the voices she heard were personal and general. Soon afterwards she finally heard the crowning order given to her by the voices. The crowning order was a mission given to her to go to the king of France and help him reconquer his kingdom. At then time she received this message and request the English king was after the throne of France. The chief rival of France, Duke of Burgundy was forming an alliance with the English king and conquering more French territory. After she overcame an opposition from churchmen and courtiers, the 17-year-old girl was given a small army ...

Air Pollution in Malaysia

In the fourteenth and fifteenth century, British tax assessors used ownership or occupancy of property to estimate a taxpayer’s ability to pay. In time the tax came to be regarded as a tax on the property itself. In the United Kingdom the tax developed into a system of rates based on the annual (rental) value of property. The growth of the property tax in America was closely related to economic and political conditions on the frontier. In pre-commercial agricultural areas the property tax was a feasible source of local government revenue and equal taxation of wealth was consistent with the prevailing equalitarian ideology. When the Revolutionary War began, the colonies had well-developed tax systems that made a war against the world’s leading military power thinkable. The tax structure varied from colony to colony, but five kinds of taxes were widely used. Capitation (poll) taxes were levied at a fixed rate on all adult males and sometimes on slaves. Property taxes were usually specific taxes levied at fixed rates on enumerated items, but sometimes items were taxed according to value. Faculty taxes were levied on the faculty or earning capacity of persons following certain trades or having certain skills. Tariffs (imposts) were levied on goods imported or exported and excises were levied on consumption goods, especially liquor. -1- During the war colonial tax rates increased several fold and taxation became a matter of heated debate and some violence. Settlers far from markets complained that taxing land on a per-acre basis was unfair and demanded that property taxation be based on value. In the southern colonies light land taxes and heavy poll taxes favored wealthy landowners. In some cases, changes in the tax system caused the wealthy to complain. In New York wealthy leaders saw the excess profits tax, which had been levied on war profits, as a dangerous example of leveling tendencies. Owners of intangible property in New Jersey saw the tax on intangible property in a similar light. By the end of the war, it was obvious that the concept of equality so eloquently stated in the Declaration of Independence had far-reaching implications. Wealthy leaders and ordinary men pondered the meaning of equality and asked its implications for taxation. The leaders often saw little connection among independence, political equality, and the tax system, but many ordinary men saw an opportunity to demand changes. MALAYSIA TAXATION The property tax is a compulsory contribution to be paid by the taxpayer, where the taxpayer in return will receive benefits from the local authorities in the form of tangible and intangible services, community facilities, infrastructures and development projects for their enjoyment . In the context of property tax, enforcement of the tax is intended as a tool to drive the development of areas administered by local authorities. Property tax imposed on the taxpayer is given back by local authorities in the form of services in their respective administrative areas. The imposition of property tax is related to the role of local authorities in developing the area and providing the necessary services and facilities. According to Section 127 to section 163 of the Local Government Act 1976, local authorities are empowered to impose property tax on property owners to carry out the functions and roles of local authorities as an organization which has autonomy over the local populace. The local authorities should ensure that the management of tax collection can be implemented effectively in the development process and services provided appropriately . -2- Local authorities have important responsibilities in carrying out their functions and roles, especially in property tax management to ensure the welfare and amenity of residents can be realized. If the local authority is weak and incompetent in handling the management of the property tax it would certainly affect the results of tax collection which is to be used as financing development projects and services provided. In addition, the arrears in property taxes will increase due to poor management and will burden the local authorities. This will have an impact on the quality of work and services performed. The prevalent issue of lower tax revenue in local authorities throughout the country continues to pose a very serious predicament. Complete procedures which have been established in the provisions of the Act will guide local authorities in managing the property tax but the property tax collection performance is still under unsatisfactory level. For example, according to the Economic Report of the Ministry of Finance, revenue of the collection performance in local authorities throughout the country showed a worrying decline in the rate of decrease of 11. 7% recorded in 2007 and 0. 3% in 2008. The implications of the tax reduction has resulted in a deficit spending of RM75 million and RM1,179 million in 2007 and 2008 due to the higher prevailing costs. Collection of property tax revenue statistics generally show the majority of Malaysian local authorities collect property tax of less than 70% of the total taxable amount, while for the collection of property tax arrears show only within 30%-50%. As an example, local authorities in the state of Johor and Kuala Lumpur City Hall (Dewan Bandar Raya Kuala Lumpur, DBKL) showed that the amount of property tax arrears recorded amounted to about RM168 million and RM435 million in 2009 and this is certainly an issue of concern. This depicts the overall situation of property tax performance of local authorities in Malaysia which is in a poor condition and has not reach a satisfactory level, where the country’s agenda has set the target and vision to encompass about 70% of communities in Malaysia will be living in municipal areas in the year of 2020. -3- TYPES OF PROPERTY TAX IN MALAYSIA Tax on property was introduced in 1974 under the Land Speculation Tax Act. This was subsequently replaced with the Real Property Gains Tax Act in November 1975. Although in existence since the mid-70s, the Government pro-actively adjusted the rates of the RPGT through the years to cater to the property market conditions. It’s natural for most people to react to the reintroduction of RPGT, having enjoyed full exemption for a few years previously, however, compared to the original rates of RPGT which range up to 30%, the recent hike of up to 10% is actually quite mild. There are several types of property tax in Malaysia and they are as follows . A) Assessment tax B) Quit rent C) Capital gain tax D) Inheritance tax E) Others tax A) ASSESSMENT TAX : Assessment tax is a type of local tax which is only applicable on the residential property. Rate of assessment tax is based on the yearly rental amount of the property on rent. This tax is assessed by the local authorities. Rules and regulations of the assessment tax are as follows : Usually assessment tax has a flat value of 6%. This assessment tax is to be paid in two installments. The scope of taxation are for a resident individual is assessable on income derived from sources in Malaysia and income received in Malaysia from outside Malaysia. W. e. f. Y/A 2004 income remitted into Malaysia from overseas by a resident individual, a trust body, a cooperative and a Hindu Joint Family is exempted from income tax. Second, for non-resident individual is assessable only on income derived from sources in Malaysia. -4- Third, for a resident company is assessable on income derived from Malaysia and ncome remitted to Malaysia from sources outside Malaysia. Starting Year of Assessment 1995 onwards only income derived from Malaysia are taxable. Banking, insurance, shipping and air transport businesses are taxed on world income scope. The Imputation Systems is applicable. Fourth, for a non-resident company is liable to Malaysian tax when it carries on a business through a permanent establishment in Malaysia and is assessable on income derived only from sources within Malay sia. There have two types of resident status : ) First, the resident status of individuals : For tax purposes, the tax residence status is determined by the duration of stay in Malaysia, and is not bound by reference to the nationality or citizenship. If a person stays in Malaysia for at least 182 days (not necessarily consecutive) in a calendar year, he would be treated as a resident. However, there are other conditions where the individual can be treated as a resident even if he stays for less than 182 days. An individual is resident in Malaysia in the basis year of assessment if he: is in Malaysia for not less than 182 days in the relevant basis year, is in Malaysia for a period of less than 182 days in the basis year and that period is linked to another period where he is continuously in Malaysia for not less than 182 days immediately before or after the relevant basis year. Where temporary absence occur, the period of temporary absence can be taken to form part of such period, where he is in Malaysia, immediately prior to or after the temporary absence, -5- is in Malaysia for not less than 90 days (need not be consecutive) in the asis year and is resident or has been in Malaysia for 90 days or more in 3 out of the 4 preceding years of assessment; or has not been in Malaysia in the relevant basis year but he is deemed to be resident in Malaysia in the relevant basis year if he is resident in Malaysia in the following basis year and also in the each of the 3 basis year immediately preceding the relevant basis year . Example 1: Resident Status John arrived in Malaysia on 1. 4. 2003 and stayed on until 15. 11. 2003 (total 229 days). Hence, John is resident for the year of assessment 2003 since he stayed in Malaysia for more than 182 days in the year 2003. ) Second, the resident status of companies : A company is deemed to be resident if at any time during a basis year for a Year of Assessment, the management and control of its business is exercised in Mala ysia. -6- B) QUIT RENT : Quit rent is also a type of local tax. Quit rent tax in imposes on all types of landed properties. This tax is payable annually. The rate of quit tax is 0. 003 to 0. 006 US dollars per square foot. Liability of this quit rent tax is usually figures less than 31 US dollars . Stamp duty for the transfer of the real property of RM 250,000 value is now halved. This new benefit on stamp duties was allowed on the 2008 budget. Stamp duty tax is one of the important Malaysia property taxes applicable within the country. For comparison, the stamp duties within the year 2007 and 2008 are given bellow. PRICE STAMP RM 250,000 RM 150,000 RM 350,000 STAMP DUTY IN 2007 RM 4,500 RM 2,000 RM 6,000 STAMP DUTY IN 2008 RM 2,250 (-50%) RM 1,000 (-50%) RM 6,000 (UNCHANGED) C) CAPITAL GAIN TAX : Capital gains tax is not applicable any type of income. Capital Gains tax was abolished on first April 2007. This relaxation also includes Malaysia real estate capital gains tax on all types of properties. Previously Capital Gains Tax was called Real Property Gains Tax and was applicable on the foreigners only. These Capital Gains Taxes had a direct value of 30% on all the income gains due to disposal of the property during period of five years. In this way RPGT becomes 5% thereafter. The 2012 Budget unveiled on 7 October 2011 included a revision of the Real -7- Property Gains Tax (RPGT) rate from the 5% to 10% as part of the Government’s efforts to curb property speculation. The increase was recently gazetted and took effect from 1 January 2012 onwards. Jennifer Chang studies the impact of this move on property purchasers. The rate of 10% applies to gains on properties held and disposed within two years while gains on properties held and disposed between two and five years will be levied a 5% RPGT rate and disposals after five years continue to be exempted from RPGT. RPGT is a form of capital gains tax that is chargeable on gains arising from the disposal of real property, which is defined as: †¢ Any land situated in Malaysia and any interest, option or other right in or over such land; †¢ Shares in a real property company. Anyone disposing of real property in Malaysia whether a resident or non-resident will be charged RPGT on the gains. D) INHERITANCE TAX Inheritance Tax is not assigned in Malaysia. E) OTHER TAXES VAT tax is not charged in Malaysia. On the other hand, government sale tax is charged. The value of 5% GST is assigned on all the hotel and restaurant bills. GST is also charged on other professional bills including lawyer’s bills. -8- INCOME CHARGEABLE TO TAX : ? Gains or profits from a business for whatever period of time carried on. ? Gains or profits from an employment. ? Dividends, Interests or Discounts. Rents, Royalties or Premiums. ? Pensions, annuities or other periodical payments not falling under any of the foregoing paragraphs. ? Gains or profits not falling under any of the foregoing paragraphs. ? Special classes of income. TAX EXEMPTIONS FOR INDIVIDUALS 1. Leave passages within Malaysia not exceeding three times on a year and one leave passage outside Malaysia not excee ding RM3000 2. Medical and dental benefit. 3. Retirement gratuity The full amount of gratuity received by an employee on retirement from employment is exempt if: i. He retires due to ill health; ii. He is an employee in the public sector who has opted for optional retirement or on termination of a contract of employment; or iii. If he retires at the age of 55 or at the compulsory age of retirement under any written law provided that he has been in the service of the same employer or with companies in the same group, for at least 10 years -9- 4. Compensation For loss Of Employment Compensation payment received by an employee for the loss of employment is exempt from tax at a sum of RM6, 000 per completed year of service with the same employer or with companies in the same group. However, the compensation payment received by an employee will be fully exempted from tax if the loss of employment is due to ill health. The tax exemption of RM6,000 per completed year of service is not given in respect of the compensation received by a director (not being a service director) of a controlled company. 5. Pensions Pensions received by an individual are exempt under the following conditions: I. He retires at the age of 55 or at the compulsory age of retirement under any written law; or II. He retires due to ill health For an employee in the public sector who elects for optional retirement, his pension will be taxed until he attains the age of 55 or the compulsory age of retirement under any written law. Where an individual receives more than one pension, the exemption is restricted to the highest pension received by him 6. Death gratuities. 7. Scholarships. 8. Income of an individual resident in Malaysia in respect of his appearances in cultural performances approved by the Minister. 10 9. Interests An individual resident in Malaysia is exempt from tax in espect of the interest received from the following savings or investments:- i. Interest that accrues in respect of any savings deposited with Bank Simpanan Nasional (BSN). ii. Interest or bonus which accrues in respect of money deposited with Bank Simpanan Nasional under the Save as You Earn scheme. iii. Interest which accrues on savings deposits of up to RM100, 000 with a registered cooperative society, Bank Pertan ian Malaysia, Malaysia Building Society Berhad, Borneo Housing Mortgage Finance Bhd, or with any other institution approved by the Minister of Finance. v. Bonus which accrues in respect of money deposits in any savings account with Lembaga Tabung Haji. v. Interest which accrues on savings deposits of up to RM100,000 with a bank or finance company licensed under the Banking and Financial Institutions Act 1989 (BAFIA 1989). vi. Interest which accrues in respect of any fixed deposits account (including negotiable certificates of deposits) of up to RM100,000 for a period not exceeding twelve months with Bank Pertanian Malaysia, Bank Kerjasama Rakyat Malaysia Bhg. Bank Simpanan Nasional, Borneo Housing Mortgage Finance Bhd. , Malaysia Building Society Bhd. , or a Bank of finance company licensed under BAFIA 1989. 11 vii. Interest which accrues in respect of any fixed deposit account (including negotiable certificates of deposits) for a period exceeding twelve months with Bank Pertanian Malaysia, Bank Kerjasama Rakyat Malaysia Bhd. , Bank Simpanan Nasional, Borneo Housing Mortgage Finance Bhd. , Malaysia Building Society Bhd. , or a bank or finance company licensed under BAFIA 1989. viii. Gains or profits which accrues on deposits of up to RM100,000 in respect of money deposited in any savings account under the interest-Free Banking Scheme (IFBS) with a bank or finance company licensed under BAFIA 1989 or the Islamic Banking Act 1983, Bank Kerjasama Rakyat and Bank Simpanan Nasional. ix. Gains or profits which accrues in respects of money deposited in any investment account of up to RM100,000 for a period not exceeding twelve months with a bank or finance company licensed under BAFIA 1989 or the Islamic Banking Act 1983, Bank Kerjasama Rakyat and Bank Simpanan Nasional. x. Gains or profits which accrue in respect of money deposited in any investment account for a period of twelve month of more under the interest Free Banking Scheme with a bank or finance company licensed under BAFIA 1989 or the Islamic Banking Act 1983. xi. Gains or profits which accrue in respect of money deposits in any investment account under the interest Free Banking Scheme of up to RM100,000for a period of twelve months or more with Bank Kerjasama Rakyat and Bank Simpanan Nasional. 12 xii. Interest from securities or bonds issued or guaranteed by the Malaysian Government. xiii. Interest from debenture (other than convertible loan stock) approved by the Securities Commission. xiv. Interest earned from Bon Simpanan Malaysia issued by the Bank Negara Malaysia. xv. Interest earned from the Merdeka Bonds issued by the Bank Negara Malaysia (effective year of assessment 2004). xvi. Interest earned from a unit trust which is derived from Malaysia and paid or credited by any bank or financial institution licensed under the Banking and Financial Institution Act 1989 (BAFIA 1989) or the Islamic Banking Act 1983. 10. Dividends The following dividends are exempt formed tax: I. Dividends received from exempt accounts of companies. II. Dividends received from cooperative societies. III. Dividends received from a unit trust approved by the Minister of Finance such as Amanah Saham Bumiputra. IV. Dividends received from a unit trust approved by the Minister of Finance where 90% or more of the investment is in government securities. 13 11. Royalties An individual resident in Malaysia is exempt from tax in respect of royalties are as follows: Types of Services/ Amount per annum art works payment for to be exempted (RM) i. Artistic work (other than original paintings) 6,000 ii. Recording discs or tapes 6,000 iii. Translation upon request by any agency a) of the Ministry of Education or Attomey b) General Chambers 12,000 iv. Literary work or original painting 20,000 v. Musical composition 20,000 vi. Cultural performances Approval by Minister However, the exemption does not apply to paragraph (iii), (v) and (vi), if the payment received forms part of his emoluments in the exercise of the individuals official duties. 12. Income Remitted from Outside Malaysia With effect from the year of assessment 2004, income derived from outside Malaysia and received in Malaysia by resident individual is exempted from tax. 3. Fees or Honorarium for Expert Services With effect from the year of assessment 2004, fees or honorarium received by an individual in respect of services provided for purposes of validation, moderation or accreditation of franchised education programs in higher educational institutions is exempted. The services provided by an individual concerned have to be verified and acknowledged by the Lembaga Akreditasi Negara (LAN). However, the exemption does not apply if the payment received forms part of his emoluments in the exercise of his official duties. 14 14. Income Derived from Research Findings With effect from the year of assessment 2004, income received by an individual from the commercialization of the scientific research finding is given tax exemption of 50% on the statutory income in the basis year for a year of assessment for 5 years from the date the payment is made. The individual scientist who received the said payment must be a citizen and a resident in Malaysia. The commercialized research findings must be verified by the Ministry of Science, Technology and Environment. NOTIFICATION OF CHARGEABILITY TO TAX If an individual is taxable and has never received any income tax return form before, he has a duty to notify chargeability to the nearest LHDNM office and request for an Income Tax Return Form. If an individual already has an income tax file but has not receive an income tax return form by 31st March, he must immediately request for the said form from the LHDNM office which issued his last income tax return form. A taxpayer could also download an income tax return form from the LHDNM website http://www. hasil. rg. my. He must then complete and submit the return to the LHDNM office using the address where his income tax file is situated. In the case of a foreigner employed in this country he must give notice of chargeability to the nearest LHDNM office within 2 months of arrival in Malaysia. 15 FILING OF TAX RETURN The completed and signed Income Tax Return is substituted to LHDNM office before or by the required date, and the completed tax retu rn should be sent to the address of LHDNM office indicated on the said form. NON-RESIDENT CITIZEN RELIEF 1. Non-Resident Citizen Relief shall be allowed to an individual who is a citizen but not resident for the basis year for a year of assessment by reason of his employment (in the public services or the services of a statutory authority) which is exercised outside Malaysia 2. An individual who is claiming relief under this provision, should make his claim in the prescribed form and should furnish such further particulars as may be required by the LHDNM. TEMPORARY VISITORS PROFESSIONAL VISIT PASS All non-residents entering Malaysia using professional visit passes (excluding public entertainers) are categorized as temporary visitors. A sponsor for a temporary visitor is required to submit a letter of notification from the LHDNM to the Immigration Department when applying for a professional visit pass. The sponsor should make a written application to the LHDNM providing personal details of the temporary visitor and also submit a copy of the contract / offer letter or other relevant documents. The application for the letter of notification has to be made to: Director, Inland Revenue Board of Malaysia, Non-Resident Branch, Unit 11 (NR/IV),10th 11th Floor, Block 11, Government Office Complex, Jalan Duta, 50600 Kuala Lumpur . 16 IMPUTATION SYSTEM The income tax chargeable on a resident company is credited into a tax account which can be utilized to frank payment of dividends to shareholders. Income tax paid by a company is imputed to the shareholders by means of imputation credits attached to dividends. Where the franking of payment of dividends exceeds the tax credit available in the tax account, the deficit become s a debt due which is payable by the company upon requisition. The imputation system does not apply to a non-resident company and such companies are not subject to dividend franking. WHY MALAYSIA’S GOVERNMENT IMPOSE PROPERTY TAX ? MALAYSIA’ We take RPGT as one of property tax that government imposed in Malaysia . There are many reasons why RPGT is imposed . One of the more significant reasons why the government imposes this tax is to curb property speculation to avoid property bubbles forming . From time to time, the government may decide to increase or decrease RPGT to suit their agenda e. g. they could reduce RPGT to encourage investments (this actually happened between 1 April 2007 – 31 December 2009 where property transactions during this period were exempted from RPGT to spur investments) . The other obvious reason is that RPGT is a source of revenue for the government to develop the nation . WHO PAY THE PROPERTY TAX 1) Resident in Malaysia 2) Non-Resident who live in Malaysia and have assets 3) Companies that operating in Malaysia 17 TREND OF PROPERTY TAX IN MALAYSIA Diagram below shows the trends of the property tax in Malaysia from 1974 up to 2012 . Due to amendment that are made in the budget 2013, there are changes that are happening in the RPGT rate where there is an increase in the amounts of tax eing imposed . This changes that are made are due to the facts to reduce the factor of speculation that are making the price of land and houses to increase rapidly . 18 IMPACTS OF RPGT According to property consultant and analysts, the hike increase of Real Property Gains Tax (RPGT) in the budget 2013 will have very little impact . The increase of RPGT from 10% to 15% will barely give any impacts on the speculation even though the reason for the increase of tax are f or the purpose of solving speculation on houses . Reason as to why there barely any impact or little impact from the increase on RPGT tax rate are due to the facts that, the time taken for houses to be completed upon buying are 2 to 3 years and when the house are finish and ready to be live in or sold, its already 4 or 5 years and the rate of RPGT tax are already little as the periods of RPGT tax covers are only up to 6 years maximize . Taking that into consideration plus the fact that the price of houses are keep on rising, the impact that RPGT are very little . CONCLUSION The property tax in Malaysia can be consider as in the testing period as it just currently being reimposed . Which means that, the current rate of RPGT will change in the near future due to the rising trends of property in Malaysia especially in the housing sectors . The RPGT tax rate can be consider as a tool to reduce speculation of property in the short run,where as, in the long run the impacts that it will have is going to be very little . 19 REFERENCE 1. http://www. ipbre. com/countryProfile/Malaysia/Taxes/ 2. https://docs. google. com/viewer? a=vq=cache:Dj8b9BrRMAIJ:www. harteredaccountants. com. my/resources_assessment. pdf+hl=engl=mypid=blsrci d=ADGEESh8gp__2jEbPCrYONnp3AqFbAij_CBwdwbrQy0Re1bdAGCyoE oeKD7wS88c5AVLJLyDrzOuoYBPANEFQ3XpK5lBTfXQpXTfuDkNuwpD i_r2aMZxYDY0cBbZfKHS5o15HuPCjosig=AHIEtbRFB6TA8WHt5oQfy w1Y-pQs3k0smw 3. http://www. iproperty. com. my/news/5061/real-property-gains-tax-rpgt-the-propertyowner 4. http://savemoney. my/real-property-gains-tax-in-malaysia/ 5. www. iproperty. com. my/news/4258/real-property-gains-tax-gradual-impact 6. thestar. com. my/news/story. asp? file=/2012/9/29/budget/12101379sec=budget 20 APPENDIX 21 22 23

Segmenting markets Essay Example | Topics and Well Written Essays - 1250 words

Segmenting markets - Essay Example Factor Analysis is a statistical tool that helps in understanding variables, or factors among the correlated and observed variables. It is mostly used to determine the variations in a larger number of groups by identifying the small number of factors within the large number of a particular group The first step is to select a method for factor analysis. There are two methods while conducting a factor analysis which are known as exploratory factor analysis and confirmatory factor analysis. Exploratory factor analysis is a technique for factor analysis which is often used for a larger set of variable. If the goal of a researcher is to identify the relationship with the measured variable then he should opt for the exploratory factor analysis. This method would help a researcher if no prior assumption or theory is made on the relation of the factors. However, in confirmatory factor analysis the variables are determined with the relation of prior assumptions or theory which aims to see if it meets the expectation as it was predicted. This method is selected when a social research is conducted. The simplification of a factor analysis is often interpreted by a method known as rotation which makes the output more understandable for the researcher. Rotation is the next step involved in factor analysis. The pattern of loadings in rotation works differently on each variable, the loading of each variable that has extracted factors are maximized while it minimizes the loading for other factors. There are five methods of rotation in which varimax, equamax and quartimax are orthogonal rotations whereas promax and direct oblimin are oblique rotations. The rotation of a particular variable mostly depends on a person if he thinks that the factors that are underlined should be related or not. If factors are considered to be independent then the author suggests that a person should use orthogonal rotation methods whereas if factors have chances to correlate then it is required to a dopt direct oblimin which is an oblique rotation (Gorsuch, 1983). Labeling a factor is the next step which is an art of segmentation in which a factor is named which best describes the particular factor. The most common and appropriate technique is to name the highly ranked or the top one or two factors on the list. It is labeled on the basis of its characteristics, for example factor one can be labeled as price conscious whereas factor two can be labeled as quality conscious (Rummel, 1970). In the final step, interpretation is been made to assess the validity of factors outlines previously. In this step, four types of validity methods are used namely, content validity, concurrent validity, predictive validity, and construct validity. Content validity intends to measure the intended or the desired area which is associated with the theme of the research. Construct validity intends to assess the factors which involve the testing of hypothesis to which the researcher was trying to meas ure. Concurrent validity is the method in which scores are correlated with some other variables and then it is justified. In predictive validity method, a test is used to determine or justifying the theoretical outcomes which were expected. These steps are used for the purpose of finding a correlation between variables (Gorsuch, 1983). 2. Cluster Analysis: Cluster analysis is a statistical technique which helps in assorting of ‘mountain’ of information into neat files by forming a cluster or a group in which variables are similar to one another. It helps in creating subgroups which becomes more manageable than previously dealing with the individual variable. Similar to factor analysis, it is used to determine the relationship of variables between other variables. The first step involved in cluster analysis is the assigning of similar variables to their respective

Insights at IT Essay Example | Topics and Well Written Essays - 250 words

Insights at IT - Essay Example Moreover due to lack of interest of customers in the software products owing to their high prices, the software companies have started offering web-based services in which the software programs are not installed on the computer of the customers but services are offered to the customers on web. The customers have started to think that they are not getting the proper business value from the software programs because they think that they are spending more and the return is less. One of the reasons behind this thinking of the customers is the large maintenance costs that they have to pay when the subscription expires. The proof of this lack of interest on part of the customers is the discount offers by various software companies and the increase in the use of web-based software services. The article Six IT Decisions Your IT People Shouldn’t Make, I have observed that the most disastrous practice which is very common in the IT organizations these days is letting IT people prioritiz e the projects according to their business magnitude. No doubt IT people are best at their work and can actually carry out projects successfully but deciding about the projects that which project is the most beneficial for the company is not the job of IT people.

Descartes vs. Spinoza Essay Example for Free

Descartes vs. Spinoza Essay What I will do in this following paper is to discuss two very interesting philosophers, Rene Descartes and Benedictus de Spinoza. I will discuss each philosopher’s perspectives and insights on their most recognized theories and thoughts. I will then evaluate them and then give my opinion on the given topic. By doing this, I will contrast the similarities and differences between the two genius minds. By the end of the paper I will have discarded some ideas and opinions from each of the two and will have my own judgment that consists of thoughts from Spinoza, Descartes and my self put together. Themes On Descartes: Existence of God- Descartes’ View One of the most famous and debatable theories Descartes had was his proof of the existence of God. He had for steps on the ladder to prove this. 1) Everything including our ideas has a cause. 2) We have an idea of God. 3) Nothing less than God is adequate to be the cause of our idea of God. An lastly 4) Therefore God exists. My View Considering the fact that Descartes was a rationalist and a very religious man, you can see why he would desperately try to make sense of everything, including God. I believe his proof that he has laid out for us that God exists is false. What Descartes is trying to tell us is that our idea of God comes directly from God himself and that we cannot create something in our minds that we have not already witnessed by our senses. But I believe we can implant the idea of God in our minds without God planting it for us. Since man has been on this planet, we have been evolving. I believe our idea of God is a collection of thoughts and ideas that has evolved. Ideas such as security, peace, direction, order, separating good and evil, questions to our existence, comfort, space, answers to questions no one has. It is all these thoughts, ideas and more put together in our minds overtime that create this all mighty powerful being who knows all and is all that we call God. The U-Turn- Descartes’ View One of the aspects Descartes strived to find was â€Å"certainty†, searching for absolute foundation. He felt in order to come across certainty; we must first doubt everything we know. To help people comprehend his idea, he created the U-Turn as a visual reference to understand. As we go down the â€Å"U† we first doubt common sense, then we doubt awake/sleep since he believes we can’t distinguish the difference. We continue to go down the â€Å"U† by doubting mathematics because there could be an â€Å"Evil Genius† that tricks us into believing something untrue. At the bottom of this U we reach the point where nothing is certain except one thing according to Descartes, which is our existence. He says â€Å"I think, therefore I am†, which means the only thing we can be certain about is our own existence. He then stops and says if we exist, then there must be a God, and this is where the U takes its turn and moves upwards. He then says if God exists he would not deceive us because he is all loving and caring, therefore we have no reason to doubt mathematics, followed by ourselves (body/mind) and lastly we can then be certain about the physical world, no need to doubt it. My View I find this to be an interesting concept that Descartes has formulated in his mind, one that is most definitely worth thinking about and taking into consideration. But in my point of view, there is a break in his chain. From the moment he mentions we doubt being awake and asleep is where I think his U-Turn collapses. Descartes says we can not distinguish the difference between the two, but that’s only true to a certain point. As humans we have logic, common sense and we are aware of most of the knowledge we obtain. We know that we live a life every day and that we need rest every night; and we know that sleeping is a form of rest which sometimes includes bizarre, twisted, chaotic scenarios which we call dreams or nightmares. The argument he made on this segment of his U-Turn concept was only half true. He was right on the fact that we can not distinguish the difference when in a dream state but wrong on the idea that same goes for when we are awake. As human begins we may not be able to have any reasoning, logic or understand the fact that we are dreaming but when we are not dreaming we can logically know we are awake and be able to know the difference between awake/sleep which means we don’t have to doubt common sense or mathematics anymore. If this is the case then Descartes U-Turn theory is wrong and the idea that the only thing we can be â€Å"certain† about is our own existence is false. Themes On Spinoza: Conception of God- Spinoza’s’ View Spinoza went on a whole different direction when it came to God. Up to his point in time most people believed in a transcendent God, this meant that they believed in a personal God that was all loving, caring and would not deceive us human beings. People would prey to this personal God for various things like comfort and security, but Spinoza had his own belief. His conception was quite different from that of anyone else. His conception of God was non-personal (Non- Transcendent) and was the totality of everything that is immanent. He explained that our infinite Universe is one that has no outside and is also one big web where everything in it is connected. What he is basically trying to say is that God=Nature, God is the totality of everything that is. My View Spinoza’s conception of God is quite absurd. There may or may not be a God but if there is, it is definitely not the totality of everything that is. The meaning of God is a higher supreme being that would have a higher consciousness than humans. There is a difference between nature and God. I feel nature is more on the lines of what he is trying to say but uses the word â€Å"God†. God can not be everything that is because then that would mean we are part of the make up of God and that is absurd. How can everything in the universe that has no conception of God be a part of God? His thoughts and ideas on this subject don’t add up in the end and don’t seem like an acceptable solution to the questions revolving around â€Å"God†. Ethics: On Interconnected Self- Spinoza’s’ View Spinoza said that freedom of choice is an illusion and that everything that happens is part of a necessary order witch is completely rational. My View If freedom of choice is an illusion and everything is already set to happen before it occurs†¦then why are we making choices in the first place? I believe we do have freedom of choice and that we set our own destiny. Everything will be set but is not set yet. We must make choices and decisions to get to where we want to or do not want to. This can be compared to a video game, the programmer and the player. The programmer sets al these scenarios, levels, obstacles, directions and gives the gamer various choices to make. The player goes through these obstacles, and makes choices where many possibilities are presented to him/her. Ultimately the game will finish one way or the other with the choices that the player makes. All these various different possibilities were laid out (each which had its own outcome) but the player made the decision to get to where he/she is now. Overall Comparison: After taking in everything these two philosophers have presented and evaluating their ideas, I have come up with my own thoughts. I believe Descartes had a much more reasonable and acceptable point of view than Spinoza. Descartes thoughts and concepts were easier to understand and coupe with. I disagree a lot with both of the two but my mind has a greater understanding of Descartes perspective. Spinoza was so special in his own way because of his unique ideas but his concepts on God and ethics seemed to far fetch. Descartes seemed to be on a perfect track until he took a couple things too far like God, trying to prove his existence. If we are to gain knowledge through sense experience then technically we have no knowledge of God, jus a compound of thoughts and ideas to create such a being. Overall I like Descartes philosophical way of thinking more than any other philosopher and feel we can learn a lot from him including helping ourselves to think in a more abstract philosophical manner. Sources Of Information: 1) A History of Western Philosophy : Hobbes to Hume (Second Edition) 2) individual. utoronto. ca/mtlin/god. pdf 3) www. utm. edu/research/iep/s/spinoza. htm 4) http://serendip. brynmawr. edu/Mind/17th. html 5) www. trincoll. edu/depts/phil/philo/phils/descartes. html 6) www. connect. net/ron/descartes. html.

On the Grand Finale in Samuel Clemenss :: essays papers

On the Grand Finale in Samuel Clemenss Samuel Langhorne Clemens (Mark Twain) not only tells a story in this famous contribution to American literature, he also goes to great length to depict civilized humanity in a light that is anything but glamorous or glorious. In fact, his descriptions of typical representatives of society regarding their motivations, actions, habits, and morals are conveyed with subtlety but with unmistakable critical intentions. The metatextual aspects of this work appear gradually but intensify toward the end until the novel reaches a point where it begins to border on the absurd, a literary aspect explored more fully by later writers, such as playwright Samuel Beckett. Distinct elements of absurdity materialize when Huck Finn searches for Jim, his fellow traveler on the raft, who had been sold as a runaway slave by a con-artist. In the course of this search, Huck stumbles upon the farm of Aunt Sally and Uncle Silas who mistake him for Tom Sawyer. Huck goes along with this mistake, creating a situation that gets compounded when the real Tom Sawyer shows up. The latter, however, volunteers to go along with the ruse by posing first as a stranger and then as his own brother Sid. The novel depicts Huck Finn as a character who learned to stand on his own two feet at an early age and is used to surviving by his wits. He lacks formal education, and it is clear that he likes to view himself as un-"sivilized," but he is smart enough to wiggle himself out of almost any difficulty. His intelligence manifests itself in an uncanny ability to recognize human motivations and shortcomings and to act accordingly. However, he does not exploit people and generally refuses to compromise his own moral code which is fairly strict and amazingly conventional. Tom Sawyer, by comparison, is a well-read boy who clearly represents Clemens's view of the "learned" factions and aspects of society. The picture that emerges when Huck and Tom start to collaborate is one of almost perpetual conflict of the two in their mutual quest of a common objective: the liberation of Jim. Clemens turns this conflict into a tit-for-tat comparison of an "honor" student from the school of hard knocks in the so-called "real world" and his counterpart from the school of human civilization who functions mostly by using knowledge acquired from books.

Large industrial facility Essay

1. Describe how the use of a tall smoke stack might improve air quality near a large industrial facility. Tall smoke stacks built 500 ft or taller can improve air quality for a large industrial facility, by â€Å"releasing air pollutants such as sulfur dioxide and nitrogen oxides high into the atmosphere to help limit the impact† to the near by areas (Air, 2011, p. 2). The use of tall smoke stack is also believed to contribute to a wider spread of air pollutants. 2. How can topography contribute to pollution in a city or region? Topography and weather are big contributors to a city pollutions. Most cities are built in a valley and not on top of a mountain, which makes it hard for the air to circulate. This traps the pollution into an area resulting in a poor air quality. (Factors, n.d.) 3. From where do hurricanes derive their energy? What factors tend to weaken hurricanes? Would you expect a hurricane to weaken more quickly if it moved over land or over cooler water? â€Å"Hurricanes derive their energy from the warm, tropical oceans and by evaporating water from the ocean’s surface. Heat energy is converted to wind energy when the water vapor condenses and latent heat is released inside deep convective clouds† (Ahrens, 2014, p. 341). Hurricanes can weaken more quickly if it moves over cooler water, because they get their energy from warm tropical oceans. 4. Where is the Bermuda high located during the summer and fall? How might the path of a hurricane, moving toward the west from Africa, be affected by the Bermuda High as the hurricane approaches the United States? During the summer and fall the Bermuda high forms over the Atlantic Ocean. Hurricanes moving toward the west from Africa may increase its intensity as it approaches the United States. The Bermuda High â€Å"not only heats up summer-time temperatures in the East, but the Bermuda High can affect the  intensity of tropical storms and hurricanes† (Bermuda, 2013). 5. How do you think pollutants are removed from the atmosphere? Does this occur quickly or slowly? Pollutants in the atmosphere can be removed by trees and plants. The trees and plants absorb CO2 and other pollutants, then produce oxygen for the atmosphere. The removing of pollutants in the air is a slow progress and some pollutants never go away. Ahrens, C. D. (2014). Essentials of Meteorology: An Invitation to the Atmosphere, 7th Edition. [VitalSource Bookshelf version]. Retrieved from http://online.vitalsource.com/books/9781305439733/id/ch11-L3-5 Air quality. (2011). GAO. Retrieved from http://www.gao.gov/new.items/d11473.pdf Bermuda high is cause of most east coast summer heat. (2013) Weather Bug. Retrieved from http://weather.weatherbug.com/weather-news/weather-reports.html?story=8263 Factors affecting air quality. (n.d.) BC Air Quality. Retrieved from http://www.bcairquality.ca/101/air-quality-factors.html

European Settlers Essay

European settlers went through many changes after the discovery of New America because of Christopher Columbus voyage. The Europeans accidentally found the American land which was originally owned by Native American tribes. The Native American culture was very liberal and had very different lifestyles when it came to beliefs in religion, owning land, medicines, hunting farming and family. The Native Americans did not see people as enemies and believed that many people could be invited to join their tribes. The Natives taught the Europeans of their survival skills which included farming, hunting and tools. The Europeans later took advantage of the Native Americans benefits and weaknesses. The Europeans discovered that the Indians had lots of unclaimed land and saw their governing rules as weak. Europeans settlers disagreed with Native American religion, celebration, music, medicines and saw the male as weak. The reason the male Indians were looked at as weak was because they would constantly hunt and the woman would stay and handle all the labor at the tribes. In result, the European people began learning more of the culture and disagreeing with the lifestyles leaning more toward a governed political aspect. Europeans did benefit in many ways of the discovery of the â€Å"New America† since they came up with the idea of taking over the so called unclaimed lands, controlling the Indians and turning this into their very own. Soon the European settlers were all migrating to America in seek of farming and land ownership. Since the Europeans learned of all the work that needed to be done they then turned to slavery of people from Africa. The Europeans did not want to have to work constantly and put in infinite hours to the hard labor so this is why slavery became a great way for them to complete their projects. The European settler’s mindset was focused on riches and power. They did not care of the African slaves and their emotions. The Africans were looked at as showing less value than an animal and were a huge impact during the American migration era. The Europeans invested a lot in farming, human sale, and human trade. Their African slaves were to maintain rice, tobacco, sugar cane and cotton. The Africans did not have any rights and were contracted to work with belief in owning possible land and freedom. Unfortunately, this was a way to keep their slaves working with hopes of something in return which was a false hope. The slaves were treated very bad and had no rights. The men were not allowed to get married and were worked constantly. Not only were the men and woman slaves treated badly they had no authority to be educated. It was seen in Europeans eyes that slaves were not allowed to read and write.

Free Essays on Political Systems In The Islamic World

Political Systems in the Islamic World Islam, meaning â€Å"submission,† is a religion emerging from God’s revelation to the final, and most influential prophet, Muhammad. Those who follow Islam are Muslims: those who are submissive to God’s will. Islam is a spiritual idea, as well as a religion. From its earliest roots, its spiritual aspect has been combined with politics. Muhammad helped to bring together people through religious faith and the social and political systems of the time. Under Muhammad, leadership was both a political and religious responsibility. However, a problem with Muhammad’s position shortly followed his death in 632, which has caused two major political problems and has split Muslims into two distinct parts. Two main questions were considered after Muhammad’s death.  · Who will be the successor of Muhammad?  · Will there be a political civil war to settle this dispute? First, the successors of Muhammad were called Caliphs. Caliph is the English form of the Arabic word, â€Å"Khalifa,† meaning â€Å"successor to the messenger of God.† Caliphs are the heads of the Muslim community, who hold a responsibility to continue in the path of the prophet, and to spread the word of God. Muslims were to obey the Caliphs under all circumstances as long as the obeyed the law of God. Secondly, many arguments came about over who should be the successor of Muhammad. Due to the sensitivity of the issue of who next becomes Caliph, Islam then, broke out into two sects: Sunnis and Shiites. Sunnis are those who favor a leader who will imitate the examples of Muhammad. They believe that the next caliphs should be those who best fulfill the position. In contrast, Shiites believe in a direct blood relation to Muhammad. They believe that Ali, the son-in-law of Muhammad should have been the next caliph. However, Sunnis favored that leadership of the best candidate for caliph. The Caliphate Period be... Free Essays on Political Systems In The Islamic World Free Essays on Political Systems In The Islamic World Political Systems in the Islamic World Islam, meaning â€Å"submission,† is a religion emerging from God’s revelation to the final, and most influential prophet, Muhammad. Those who follow Islam are Muslims: those who are submissive to God’s will. Islam is a spiritual idea, as well as a religion. From its earliest roots, its spiritual aspect has been combined with politics. Muhammad helped to bring together people through religious faith and the social and political systems of the time. Under Muhammad, leadership was both a political and religious responsibility. However, a problem with Muhammad’s position shortly followed his death in 632, which has caused two major political problems and has split Muslims into two distinct parts. Two main questions were considered after Muhammad’s death.  · Who will be the successor of Muhammad?  · Will there be a political civil war to settle this dispute? First, the successors of Muhammad were called Caliphs. Caliph is the English form of the Arabic word, â€Å"Khalifa,† meaning â€Å"successor to the messenger of God.† Caliphs are the heads of the Muslim community, who hold a responsibility to continue in the path of the prophet, and to spread the word of God. Muslims were to obey the Caliphs under all circumstances as long as the obeyed the law of God. Secondly, many arguments came about over who should be the successor of Muhammad. Due to the sensitivity of the issue of who next becomes Caliph, Islam then, broke out into two sects: Sunnis and Shiites. Sunnis are those who favor a leader who will imitate the examples of Muhammad. They believe that the next caliphs should be those who best fulfill the position. In contrast, Shiites believe in a direct blood relation to Muhammad. They believe that Ali, the son-in-law of Muhammad should have been the next caliph. However, Sunnis favored that leadership of the best candidate for caliph. The Caliphate Period be...

Evolutionary Theory Case Study Example | Topics and Well Written Essays - 500 words

Evolutionary Theory - Case Study Example Numerous species have not been named and as such lumping of organisms together as belonging to the genus and species classes may be incorrect as the case in the repopulation program in the Islands of St. Kitts and the neighboring Island of Nevis. These two species of rodents appear to be identical in morphological features and that is the reason why they were taken to be of the same species. However, their morphological similarities have nothing to do their genetic makeups since the DNA (Deoxy-Ribonucleic acid) are quite distinct from each other. The differences in DNA can be explained through concepts of evolutionary theories of natural selection of stabilizing selection and diversifying selection    This is a type of natural selection that experiences genetic diversity decrease in a population that that is stabilizing. It has been argued that this is the most common way through which natural selection takes place. As such, the stabilization process employs negative selection which results in organisms with intermediate phenotypes being selected. In the case of the two islands, it is quite clear that the rodents from the St. Kitts Island underwent a stabilizing selection because their traits seem to be normal or not very much different from those of the rodents from the other island of Nevis. Probably, the two islands were connected and after a natural disaster like an earthquake, they became separated. It follows that those rodents that had intermediate phenotypes were selected over those that had extreme phenotypes hence the development of the new distinct species. Diversifying selection is used to refer to the exact opposite of stabilizing selection whereby the extreme phenotypes in organisms are naturally selected over the intermediate phenotypes. This can be explained by the studies done by Charles Darwin in the Galapagos Island with regards to the finch populations.

Critical issues in criminal justice Essay Example | Topics and Well Written Essays - 2250 words

Critical issues in criminal justice - Essay Example The police-dogs are considered as complete or full-fledged police officer. Assaulting them is therefore punishable by the federal laws. Initially protected by the state laws, the police dogs are now protected by federal laws with individuals found guilty of assaulting the law enforcing animals standing the risk of serving ten years in prison or paying a fine of at least $1 000. This paper will address the topic by discussing the various legal and social issues surrounding the use of the canines in law enforcement. It is important to note that the police dogs being relied on to establish links in various crimes such as searching of cadavers, explosives, drugs etc., need to be protected by the law due to the sensitivity of the areas they are involved. For instance, in a case where a police dog injures a civilian in the course of duty, the police department from which it serves are held liable. In the same way, if an individual is found to have assaulted the police dog popularly known as K-9 a homophone of canine in the United States, they are made to stand trial and risk a possible conviction for the felony. This paper will therefore look at the federal laws and how different states protect and set laws in line with the use of the canines in law enforcement. A police dog just like any other personnel in the law enforcement sector has various responsibilities and rights that define the scope of their work. However, in the use of police dogs, there is no set or standardized set of laws that define how the dogs should be used. For instance, in trying to hunt down a suspect and presentation in court to assist in investigations or stand trial, the use of police dogs and the force applied may only be justified by the immediate behavior of the suspect such as resistance to arrest or the severity of the crime. The use of canine force is not always justified. In some cases, the police can