Interactive Learning Essay

E-Learning reaches beyond traditional face-to-face classroom learning environments by combining teaching and the Internet so students have the option of learning in a different modality. E-Learning uses technological devices and computer software applications to deliver the curriculum. The instructor uses the Internet to deliver the curriculum over methods and applications like Web-based training (WBT), computer-based training (CBT), synchronous, and asynchronous classroom modalities, and digital delivery. Students learn through self-paced or instructor-led delivery. E-Learning Purposes and Characteristics The purpose of e-Learning is combining technology and communication to provide an alternate method for students to earn a degree without physically attending a traditional classroom setting or academic institution). E-Learning is available for academic progress from grade school through doctoral degrees. E-Learning teaches sequentially so student learning builds upon the previous curriculum. E-Learning makes learning fun for the students by varying the curriculum. Instructors combine imagery and content that creates student attention and engages interaction so students retain the material . Students receive immediate feedback so they can correct assumptions and misunderstandings. E-Learning encourages students interact with each other by using chat rooms, instant messaging, e-mail, and discussion forums to communicate with other students and the e-Learning instructor). E-Learning Benefits E-Learning easily accommodates numerous delivery and learning styles globally. Students have convenience and flexibility within the e-Learning modality that traditional classrooms lack). Students have several options to select among the different e-Learning modalities thereby creating a student-centric learning environment catering to his or her needs urriculum and supporting classroom materials through the Internet. Flex-net classes combine online and face-to-face instruction. Ease of location and convenience is crucial to e-Learning students because the only requirement to attend class is a computer with Internet accessibility and proper hardware and software applications Students can attend class anywhere in the  world that has access to the Internet. E-Learning allows students the ability to work full-time, part-time, or stay-at-home while earning a degree. E-Learning reduces expenses for students because they do not have to pay for gas, parking, or vehicle maintenance Another convenience factor is the pace of the e-Learning classes. Students attend class by setting their own pace of learning. The self-directed learning allows students to complete and submit assignments within the deadlines while maintaining an appropriate comfort level so to reduce unnecessary stress E-Learning Challenges Some of the challenges for e-Learning students are the same as the benefits. These challenges include flexibility, the lack of a traditional classroom, self-motivation, and accountability. Students need a computer with proper hardware, software, and Internet accessibility connections to attend e-Learning courses . They also need a working knowledge of the computer and intermediate to advanced computer skills. Students need self-discipline, time management skills, and good study habits to attend an e-Learning class or they may fail (E-Learning, 2011). Students also needing face-to-face interactions may find that e-Learning is not beneficial because of the lack of communication and interpersonal skills. They cannot work alone because of a lack of self-motivation. Another challenge is the global aspect, as some students may believe this hinders networking opportunities because of professional applications E-Learning Instructional Methods Instructional methods to use within e-Learning include incorporating technology, teaching, and interactive learning specific to the audience into each lesson plan curriculum. The lesson plan needs course related objectives, organized material, and easy navigation. The course should not exceed one hour of CBT . Instructional designers often create a storyboard to organize materials and include student activities like games into the lesson plan. Storyboards allow the designer a visual representation of the web pages of the curriculum so to identify missing content or kinks easily Once the designer creates the storyboard or outline, the presentation can  vary by adding text, audio, video clips, and animation to help students retain information visually and orally . The incorporation of visual and oral content must reflect the subject matter into the context use and expand on existing knowledge levels among the students Quizzes, games, and discussions help students use critical thinking skills to identify the correct response by combining visual representations with content Interactions with different outcomes allow the designer to incorporate web-based games. Students watch a video game and select the appropriate animated action response as a best solution to the learning they receive. These selections create a final game scenario that the instructor grades from correct moves The immediate grade and feedback allow the student to learn and correct mistakes. Conclusion E-Learning eliminates the boundaries of traditional classroom learning to reach a global environment. E-Learning combines teaching, communication, and the Internet so students enjoy learning and engage within classroom activities . Students decide which e-Learning platform to attend based on their learning preferences. Instructors vary the content and incorporate text, video, animation, and audio so students retain content through visual and oral methods The most popular benefits to e-Learning include a globally diverse student body, convenience, flexibility, self-motivation, and self-paced curriculum). The challenges include needing a computer with appropriate Internet accessibility, a working knowledge of the computer, solid study habits, self-discipline, and accountability. The student may fail the course without possessing these items and traits.

Internet Addiction Essay

Abstract Problematic computer use is a growing social issue which is being debated worldwide. Internet Addiction Disorder (IAD) ruins lives by causing neurological complications, psychological disturbances, and social problems. Surveys in the United States and Europe have indicated alarming prevalence rates between 1.5 and 8.2% [1]. There are several reviews addressing the definition, classification, assessment, epidemiology, and co-morbidity of IAD [2-5], and some reviews [6-8] addressing the treatment of IAD. The aim of this paper is to give a preferably brief overview of research on IAD and theoretical considerations from a practical perspective based on years of daily work with clients suffering from Internet addiction. Furthermore, with this paper we intend to bring in practical experience in the debate about the eventual inclusion of IAD in the next version of the Diagnostic and Statistical Manual of Mental Disorders (DSM).Problematic computer use is a growing social issue which is bein g debated worldwide. Internet Addiction Disorder (IAD) ruins lives by causing neurological complications, psychological disturbances, and social problems. Surveys in the United States and Europe have indicated alarming prevalence rates between 1.5 and 8.2% [1]. There are several reviews addressing the definition, classification, assessment, epidemiology, and co-morbidity of IAD [2-5], and some reviews [6-8] addressing the treatment of IAD. The aim of this paper is to give a preferably brief overview of research on IAD and theoretical considerations from a practical perspective based on years of daily work with clients suffering from Internet addiction. Furthermore, with this paper we intend to bring in practical experience in the debate about the eventual inclusion of IAD in the next version of the Diagnostic and Statistical Manual of Mental Disorders (DSM). Keywords: Addiction, Computer, Internet, reSTART, Treatment. INTRODUCTION The idea that problematic computer use meets criteria for an addiction, and therefore should be included in the next iteration of the Diagnostic and Statistical Manual of Mental Disorders (DSM), 4th ed. Text Revision [9] was first proposed by Kimberly Young, PhD in her seminal 1996 paper [10]. Since  that time IAD has been extensively studied and is indeed, currently under consideration for inclusion in the DSM-V [11]. Meanwhile, both China and South Korea have identified Internet addiction as a significant public health threat and both countries support education, research and treatment [12]. In the United States, despite a growing body of research, and treatment for the disorder available in out-patient and in-patient settings, there has been no formal governmental response to the issue of Internet addiction. While the debate goes on about whether or not the DSM-V should designate Internet addiction a mental disorder [12-14] people currently suffering from Internet addiction are seeking treatment. Because of our experience we support the development of uniform diagnostic criteria and the inclusion of IAD in the DSM-V [11] in order to advance public education, diagnosis and treatment of this important disorder. CLASSIFICATION There is ongoing debate about how best to classify the behavior which is characterized by many hours spent in non-work technology-related computer/Internet/video game activities [15]. It is accompanied by changes in mood, preoccupation with the Internet and digital media, the inability to control the amount of time spent interfacing with digital technology, the need for more time or a new game to achieve a desired mood, withdrawal symptoms when not engaged, and a continuation of the behavior despite family conflict, a diminishing social life and adverse work or academic consequences [2, 16, 17]. Some researchers and mental health practitioners see excessive Internet use as a symptom of another disorder such as anxiety or depression rather than a separate entity [e.g. 18]. Internet addiction could be considered an Impulse control disorder (not otherwise specified). Yet there is a growing consensus that this constellation of symptoms is an addiction [e.g. 19]. The American Society of Addiction Medicine (ASAM) recently released a new definition of addiction as a chronic brain disorder, officially proposing for the first time that addiction is not limited to substance use [20]. All addictions, whether chemical or behavioral, share certain characteristics including salience, compulsive use (loss of control), mood modification and the alleviation of distress, tolerance and withdrawal, and the continuation despite negative consequences. DIAGNOSTIC CRITERIA FOR IAD The first serious proposal for diagnostic criteria was advanced in 1996 by Dr. Young, modifying the DSM-IV criteria for pathological gambling [10]. Since then variations in both name and criteria have been put forward to capture the problem, which is now most popularly known as Internet Addiction Disorder. Problematic Internet Use (PIU) [21], computer addiction, Internet dependence [22], compulsive Internet use, pathological Internet use [23], and many other labels can be found in the literature. Likewise a variety of often overlapping criteria have been proposed and studied, some of which have been validated. However, empirical studies provide an inconsistent set of criteria to define Internet addiction [24]. For an overview see Byun et al. [25]. Beard [2] recommends that the following five diagnostic criteria are required for a diagnosis of Internet addiction: (1) Is preoccupied with the Internet (thinks about previous online activity or anticipate next online session); (2) Needs t o use the Internet with increased amounts of time in order to achieve satisfaction; (3) Has made unsuccessful efforts to control, cut back, or stop Internet use; (4) Is restless, moody, depressed, or irritable when attempting to cut down or stop Internet use; (5) Has stayed online longer than originally intended. Additionally, at least one of the following must be present: (6) Has jeopardized or risked the loss of a significant relationship, job, educational or career opportunity because of the Internet; (7) Has lied to family members, therapist, or others to conceal the extent of involvement with the Internet; (8) Uses the Internet as a way of escaping from problems or of relieving a dysphoric mood (e.g., feelings of helplessness, guilt, anxiety, depression) [2]. There has been also been a variety of assessment tools used in evaluation. Young’s Internet Addiction Test [16], the Problematic Internet Use Questionnaire (PIUQ) developed by Demetrovics, Szeredi, and Pozsa [26] and the Compulsive Internet Use Scale (CIUS) [27] are all examples of instruments to assess for this disorder. PREVALENCE The considerable variance of the prevalence rates reported for IAD (between 0.3% and 38%) [28] may be attributable to the fact that diagnostic criteria and assessment questionnaires used for diagnosis vary between countries and studies often use highly selective samples of online surveys [7]. In their  review Weinstein and Lejoyeux [1] report that surveys in the United States and Europe have indicated prevalence rates varying between 1.5% and 8.2%. Other reports place the rates between 6% and 18.5% [29]. â€Å"Some obvious differences with respect to the methodologies, cultural factors, outcomes and assessment tools forming the basis for these prevalence rates notwithstanding, the rates we encountered were generally high and sometimes alarming.† [24] ETIOLOGY There are different models available for the development and maintenance of IAD like the cognitive-behavioral model of problematic Internet use [21], the anonymity, convenience and escape (ACE) model [30], the access, affordability, anonymity (Triple-A) engine [31], a phases model of pathological Internet use by Grohol [32], and a comprehensive model of the development and maintenance of Internet addiction by Winkler & Dà ¶rsing [24], which takes into account socio-cultural factors (e.g., demographic factors, access to and acceptance of the Internet), biological vulnerabilities (e.g., genetic factors, abnormalities in neurochemical processes), psychological predispositions (e.g., personality characteristics, negative affects), and specific attributes of the Internet to explain â€Å"excessive engagement in Internet activities† [24]. NEUROBIOLOGICAL VULNERABILITIES It is known that addictions activate a combination of sites in the brain associated with pleasure, known together as the â€Å"reward center† or â€Å"pleasure pathway† of the brain [33, 34]. When activated, dopamine release is increased, along with opiates and other neurochemicals. Over time, the associated receptors may be affected, producing tolerance or the need for increasing stimulation of the reward center to produce a â€Å"high† and the subsequent characteristic behavior patterns needed to avoid withdrawal. Internet use may also lead specifically to dopamine release in the nucleus accumbens [35, 36], one of the reward structures of the brain specifically involved in other addictions [20]. An example of the rewarding nature of digital technology use may be captured in the following statement by a 21 year-old male in treatment for IAD: â€Å"I feel technology has brought so much joy into my life. No other activity relaxes me or stimulates me like technolo gy. However, when depression hits, I tend to use technology as a way  of retreating and isolating.† REINFORCEMENT/REWARD What is so rewarding about Internet and video game use that it could become an addiction? The theory is that digital technology users experience multiple layers of reward when they use various computer applications. The Internet functions on a variable ratio reinforcement schedule (VRRS), as does gambling [29]. Whatever the application (general surfing, pornography, chat rooms, message boards, social networking sites, video games, email, texting, cloud applications and games, etc.), these activities support unpredictable and variable reward structures. The reward experienced is intensified when combined with mood enhancing/stimulating content. Examples of this would be pornography (sexual stimulation), video games (e.g. various social rewards, identification with a hero, immersive graphics), dating sites (romantic fantasy), online poker (financial) and special interest chat rooms or message boards (sense of belonging) [29, 37]. BIOLOGICAL PREDISPOSITION There is increasing evidence that there can be a genetic predisposition to addictive behaviors [38, 39]. The theory is that individuals with this predisposition do not have an adequate number of dopamine receptors or have an insufficient amount of serotonin/dopamine [2], thereby having difficulty experiencing normal levels of pleasure in activities that most people would find rewarding. To increase pleasure, these individuals are more likely to seek greater than average engagement in behaviors that stimulate an increase in dopamine, effectively giving them more reward but placing them at higher risk for addiction. MENTAL HEALTH VULNERABILITIES Many researchers and clinicians have noted that a variety of mental disorders co-occur with IAD. There is debate about which came first, the addiction or the co-occurring disorder [18, 40]. The study by Dong et al. [40] had at least the potential to clarify this question, reporting that higher scores for depression, anxiety, hostility, interpersonal sensitivity, and psychoticism were consequences of IAD. But due to the limitations of the study further research is necessary. THE TREATMENT OF INTERNET ADDICTION There is a general consensus that total abstinence from the Internet should not be the goal of the interventions and that instead, an abstinence from problematic applications and a controlled and balanced Internet usage should be achieved [6]. The following paragraphs illustrate the various treatment options for IAD that exist today. Unless studies examining the efficacy of the illustrated treatments are not available, findings on the efficacy of the presented treatments are also provided. Unfortunately, most of the treatment studies were of low methodological quality and used an intra-group design. The general lack of treatment studies notwithstanding, there are treatment guidelines reported by clinicians working in the field of IAD. In her book â€Å"Internet Addiction: Symptoms, Evaluation, and Treatment†, Young [41] offers some treatment strategies which are already known from the cognitive-behavioral approach: (a) practice opposite time of Internet use (discover patientâ €™s patterns of Internet use and disrupt these patterns by suggesting new schedules), (b) use external stoppers (real events or activities prompting the patient to log off), (c) set goals (with regard to the amount of time), (d) abstain from a particular application (that the client is unable to control), (e) use reminder cards (cues that remind the patient of the costs of IAD and benefits of breaking it), (f) develop a personal inventory (shows all the activities that the patient used to engage in or can’t find the time due to IAD), (g) enter a support group (compensates for a lack of social support), and (h) engage in family therapy (addresses relational problems in the family) [41]. Unfortunately, clinical evidence for the efficacy of these strategies is not mentioned. Non-psychological Approaches Some authors examine pharmacological interventions for IAD, perhaps due to the fact that clinicians use psychopharmacology to treat IAD despite the lack of treatment studies addressing the efficacy of pharmacological treatments. In particular, selective serotonin-reuptake inhibitors (SSRIs) have been used because of the co-morbid psychiatric symptoms of IAD (e.g. depression and anxiety) for which SSRIs have been found to be effective [42-46]. Escitalopram (a SSRI) was used by Dell’Osso et al. [47] to treat 14 subjects with impulsive-compulsive Internet usage disorder. Internet usage  decreased significantly from a mean of 36.8 hours/week to a baseline of 16.5 hours/week. In another study Han, Hwang, and Renshaw [48] used bupropion (a non-tricyclic antidepressant) and found a decrease of craving for Internet video game play, total game play time, and cue-induced brain activity in dorsolateral prefrontal cortex after a six week period of bupropion sustained release treatment. Methylphenidate (a psycho stimulant drug) was used by Han et al. [49] to treat 62 Internet video game-playing children diagnosed with attention-deficit hyperactivity disorder. After eight weeks of treatment, the YIAS-K scores and Internet usage times were significantly reduced and the authors cautiously suggest that methylphenidate might be evaluated as a potential treatment of IAD. According to a study by Shapira et al. [50], mood stabilizers might also improve the symptoms of IAD. In addition to these studies, there are some case reports of patients treated with escitalopram [45], citalopram (SSRI)- quetiapine (antipsychotic) combination [43] and naltrexone (an opioid receptor antagonist) [51]. A few authors mentioned that physical exercise could compensate the decrease of the dopamine level due to decreased online usage [52]. In addition, sports exercise prescriptions used in the course of cognitive behavioral group therapy may enhance the effect of the intervention for IAD [53]. Psychological Approaches Motivational interviewing (MI) is a client-centered yet directive method for enhancing intrinsic motivation to change by exploring and resolving client ambivalence [54]. It was developed to help individuals give up addictive behaviors and learn new behavioral skills, using techniques such as open-ended questions, reflective listening, affirmation, and summarization to help individuals express their concerns about change [55]. Unfortunately, there are currently no studies addressing the efficacy of MI in treating IAD, but MI seems to be moderately effective in the areas of alcohol, drug addiction, and diet/exercise problems [56]. Peukert et al. [7] suggest that interventions with family members or other relatives like â€Å"Community Reinforcement and Family Training† [57] could be useful in enhancing the motivation of an addict to cut back on Internet use, although the reviewers remark that control studies with relatives do not exist to date. Reality therapy (RT) is supposed t o encourage individuals to choose to improve their  lives by committing to change their behavior. It includes sessions to show clients that addiction is a choice and to give them training in time management; it also introduces alternative activities to the problematic behavior [58]. According to Kim [58], RT is a core addiction recovery tool that offers a wide variety of uses as a treatment for addictive disorders such as drugs, sex, food, and works as well for the Internet. In his RT group counseling program treatment study, Kim [59] found that the treatment program effectively reduced addiction level and improved self-esteem of 25 Internet-addicted university students in Korea. Twohig and Crosby [60] used an Acceptance & Commitment Therapy (ACT) protocol including several exercises adjusted to better fit the issues with which the sample struggles to treat six adult males suffering from problematic Internet pornography viewing. The treatment resulted in an 85% reduction in viewing at post-treatment with results being maintained at the three month follow-up (83% reduction in viewing pornography). Widyanto and Griffith [8] report that most of the treatments employed so far had utilized a cognitive-behavioral approach. The case for using cognitive-behavioral thera py (CBT) is justified due to the good results in the treatment of other behavioral addictions/impulse-control disorders, such as pathological gambling, compulsive shopping, bulimia nervosa, and binge eating-disorders [61]. Wà ¶lfling [5] described a predominantly behavioral group treatment including identification of sustaining conditions, establishing of intrinsic motivation to reduce the amount of time being online, learning alternative behaviors, engagement in new social real-life contacts, psycho-education and exposure therapy, but unfortunately clinical evidence for the efficacy of these strategies is not mentioned. In her study, Young [62] used CBT to treat 114 clients suffering from IAD and found that participants were better able to manage their presenting problems post-treatment, showing improved motivation to stop abusing the Internet, improved ability to control their computer use, improved ability to function in offline relationships, improved ability to abstain from sexually explicit online material, improved ability to engage in offline activities, and improved ability to achieve sobriety from problematic applications. Cao, Su and Gao [63] investigated the effect of group CBT on 29 middl e school students with IAD and found that IAD scores of the experimental group were lower than of the control group  after treatment. The authors also reported improvement in psychological function. Thirty-eight adolescents with IAD were treated with CBT designed particularly for addicted adolescents by Li and Dai [64]. They found that CBT has good effects on the adolescents with IAD (CIAS scores in the therapy group were significant lower than that in the control group). In the experimental group the scores of depression, anxiety, compulsiveness, self-blame, illusion, and retreat were significantly decreased after treatment. Zhu, Jin, and Zhong [65] compared CBT and electro acupuncture (EA) plus CBT assigning forty-seven patients with IAD to one of the two groups respectively. The authors found that CBT alone or combined with EA can significantly reduce the score of IAD and anxiety on a self-rating scale and improve self-conscious health status in patients with IAD, but the effect obtained by the combined therapy was better. Multimodal Treatments A multimodal treatment approach is characterized by the implementation of several different types of treatment in some cases even from different disciplines such as pharmacology, psychotherapy and family counseling simultaneously or sequentially. Orzack and Orzack [66] mentioned that treatments for IAD need to be multidisciplinary including CBT, psychotropic medication, family therapy, and case managers, because of the complexity of these patients’ problems. In their treatment study, Du, Jiang, and Vance [67] found that multimodal school-based group CBT (including parent training, teacher education, and group CBT) was effective for adolescents with IAD (n = 23), particularly in improving emotional state and regulation ability, behavioral and self-management style. The effect of another multimodal intervention consisting of solution-focused brief therapy (SFBT), family therapy, and CT was investigated among 52 adolescents with IAD in China. After three months of treatment, the scores on an IAD scale (IAD-DQ), the scores on the SCL-90, and the amount of time spent online decreased significantly [68]. Orzack et al. [69] used a psychoeducational program, which combines psychodynamic and cognitive-behavioral theoretical perspectives, using a combination of Readiness to Change (RtC), CBT and MI interventions to treat a group of 35 men involved in problematic Internet-enabled sexual behavior (IESB). In this group treatment, the quality of life increased and the level of depressive symptoms decreased  after 16 (weekly) treatment sessions, but the level of problematic Internet use failed to decrease significantly [69]. Internet addiction related symptom scores significantly decreased after a group of 23 middle school students with IAD were treated with Behavioral Therapy (BT) or CT, detoxification treatment, psychosocial rehabilitation, personality modeling and parent training [70]. Therefore, the authors concluded that psychotherapy, in particular CT and BT were effective in treating middle school students with IAD. Shek, Tang, and Lo [71] described a multi-level counseling program designed for young people with IAD based on the responses of 59 clients. Findings of this study suggest this multi-level counseling program (including counseling, MI, family perspective, case work and group work) is promising to help young people with IAD. Internet addiction symptom scores significantly decreased, but the program failed to increase psychological well-being significantly. A six-week group counseling program (including CBT, social competence training, training of self-control strategies and training of communication skills) was shown to be effective on 24 Internet-addicted college students in China [72]. The authors reported that the adapted CIAS-R scores of the experimental group were significantly lower than those of the control group post-treatment. The reSTART Program The authors of this article are currently, or have been, affiliated with the reSTART: Internet Addiction Recovery Program [73] in Fall City, Washington. The reSTART program is an inpatient Internet addiction recovery program which integrates technology detoxification (no technology for 45 to 90 days), drug and alcohol treatment, 12 step work, cognitive behavioral therapy (CBT), experiential adventure based therapy, Acceptance and Commitment therapy (ACT), brain enhancing interventions, animal assisted therapy, motivational interviewing (MI), mindfulness based relapse prevention (MBRP), Mindfulness based stress reduction (MBSR), interpersonal group psychotherapy, individual psychotherapy, individualized treatments for co-occurring disorders, psycho- educational groups (life visioning, addiction education, communication and assertiveness training, social skills, life skills, Life balance plan), aftercare treatments (monitoring of technology use, ongoing psychotherapy and group work), a nd continuing care (outpatient treatment) in an individualized, holistic approach. The first  results from an ongoing OQ45.2 [74] study (a self-reported measurement of subjective discomfort, interpersonal relationships and social role performance assessed on a weekly basis) of the short-term impact on 19 adults who complete the 45+ days program showed an improved score after treatment. Seventy-four percent of participants showed significant clinical improvement, 21% of participants showed no reliable change, and 5% deteriorated. The results have to be regarded as preliminary due to the small study sample, the self-report measurement and the lack of a control group. Despite these limitations, there is evidence that the program is responsible for most of the improvements demonstrated. CONCLUSION As can be seen from this brief review, the field of Internet addiction is advancing rapidly even without its official recognition as a separate and distinct behavioral addiction and with continuing disagreement over diagnostic criteria. The ongoing debate whether IAD should be classified as an (behavioral) addiction, an impulse-control disorder or even an obsessive compulsive disorder cannot be satisfactorily resolved in this paper. But the symptoms we observed in clinical practice show a great deal of overlap with the symptoms commonly associated with (behavioral) addictions. Also it remains unclear to this day whether the underlying mechanisms responsible for the addictive behavior are the same in different types of IAD (e.g., online sexual addiction, online gaming, and excessive surfing). From our practical perspective the different shapes of IAD fit in one category, due to various Internet specific commonalities (e.g., anonymity, riskless interaction), commonalities in the underlying behavior (e.g., avoidance, fear, pleasure, entertainment) and overlapping symptoms (e.g., the increased amount of time spent online, preoccupation and other signs of addiction). Nevertheless more research has to be done to substantiate our clinical impression. Despite several methodological limitations, the strength of this work in comparison to other reviews in the international body of literature addressing the definition, classification, assessment, epidemiology, and co-morbidity of IAD [2-5], and to reviews [6-8] addressing the treatment of IAD, is that it connects theoretical considerations with the clinical practice of interdisciplinary mental health experts working for years in the field of Internet addiction. Furthermore, the current work gives a good  overview of the current state of research in the field of internet addiction treatment. Despite the limitations stated above this work gives a brief overview of the current state of research on IAD from a practical perspective and can therefore be seen as an important and helpful paper for further research as well as for clinical practice in particular.

Fast Food Essay

Junk food is being blamed for causing many undesirable problems to children. It is referred to any food that is low nutritional value such as instant noodles, potato chips and chocolate bars. Takeaway foods, pre-packaging meals and sugary snack food are also included as junk food (Trab 2005). In response to the problem, I strongly believe that the sale of junk food should be banned. The first reason why junk food should be banned is because it causes behavioral problems in children (Caputo 2005). Most of them contain chemical additives to enhance flavor and colour and to increase shelf life. Furthermore, junk food has a lot of flavor as it is typically high in fat, salt, or sugar and commonly containing synthetic flavor enhancer (Smith 2005). These additives have been shown to cause the behavioral problems such as hyperactivity and pour concentration. Based on a research, it is proven that junk foods are often loaded with chemical additives which can trigger behavioral problems (Caputo 2005). Secondly, junk food is to be said as the major contributor to litter problems. The fast food packaging causes litter problems which is a safety and health hazard, increases cleaning costs and reflects bad image to our communities (Smith 2005). Cans, crisp packets, cartons and plastic container are among of them and are everywhere (Green 2005). By reducing the sale of junk foods, litter problem in schools can be redressed (Smith 2005) as many junk foods are sold in school canteen. As a result of the reduction, the school grounds man doesn’t have to spend so long cleaning and has more time to spend on maintenance projects that benefit the school (Green 2005). Lastly, junk foods need to be banned because they are unhealthy diet because they are lack in nutritional value (Health Foundation 2005). The nutritional value of food eaten by Australian children has been falling progressively over the past 30 years and this can be linked directly to the increased availability and consumption of junk food (Tran 2005). Examples of the junk food that is low in nutritional value are biscuits, cookies, chips.

Pros and Cons of Charter Schools Research Paper

Pros and Cons of Charter Schools - Research Paper Example A good way to obtain a good idea of a charter school is to consider its characteristics compared to the public school based on school size, grade-level configuration, student-to-teacher ratio, and student-to-computer ratio (Beryl et al.). In 1997 to 1998, the average size of charter school was 137 students and more than 400 for the public school in the same year (Feinberg 156). Though there is a significant increase in number, the same trend today is followed, by which charter schools have substantially small number of students and public schools have even more. Regarding the grade-level configuration, charter schools are given by the State laws the freedom to choose the grade structure and the age range of the students they will serve (RPP International 22). A certain study reveals that the student-to-ratio in low-performing charter schools is approximately 17 to 1, compared to approximately 15 to 1 in acceptable-performing charter schools (Burds 104). Intuitively, these ratios are lower compared to the prevailing ratios in comparable schools. There may be or no significant difference when it comes to student-to-computer ratio between charters schools and public schools, it is evident that students at charter schools are using computers extensively (Hill 16; RPP International 26). These characteristics are also significant indicators of learning. With this in mind for consideration, charter schools may be advantageous when it comes to learning compared to public schools because of the associated innovation in education. Aside from that, learning must be significantly of more interactive value in charter schools than in public schools because of the engagement of parents and teachers with the students’ actual academic performance. This will provide a more... This report stresses that one inherent manifestation of charter schools is their ability to allow teachers, parents and students to have strong involvement and participation together in order to ensure high rate of academic achievement and excellent academic performance. With this given information, one might consider that there are many things to be taken into account as great with charter schools. However, this does not mean that charter schools may not have some other important drawbacks. In order to make a clear justification of point regarding these two conflicting issues, the work at hand presents the pros and cons of charter schools and investigates if the former may have surpass the latter. This paper makes a conclusion that prior to the main objective of this paper, the need to consider the other sheer characteristics of a charter school is a better way to understand its advantages and probable linked disadvantages. A good way to obtain a good idea of a charter school is to consider its characteristics compared to the public school based on school size, grade-level configuration, student-to-teacher ratio, and student-to-computer ratio. Regarding the grade-level configuration, charter schools are given by the State laws the freedom to choose the grade structure and the age range of the students they will serve. Students in charter schools will have more exposure to modern information technology, which is evident in the student-to-computer ratio.

Analysis of Visual Text (Film) Thesis Example | Topics and Well Written Essays - 1250 words - 1

Analysis of Visual Text (Film) - Thesis Example In addition, these early childhood attachments significantly influence the relational development of their internal representations of the self and other relationships between the parents and children as well (Craissati, McClurg, & Browne, 2002, pp.910). With this close understanding, parents become in a position to fulfill their parental obligations in a more appropriate way throughout the different stages of childhood and adolescence and till the point where children reaching to age where they become self sufficient to take their personal decisions more appropriately and responsibly. However, before reaching to the more mature stage, which is normally considered as the mark depicting 18 years, the road to that mark brings a considerable number of challenges not only for parents towards the nourishment of their children but also to the children and adolescence. As a result, parents are required not only to fulfill their developmental needs but also they are required to understand th eir emotional tendency and protecting them in case if they are emotionally misused by others (thesis statement). This movie is based on a story of a teen girl who becomes victim to an online sexual predator. This movie was released on April 1, 2011 and is directed by David Schwimmer. It has four basic characters- Annie (Liana Liberato), Charlie (Chris Henry Coffey), Will (Clive Owen) and Lynn (Catherine Keener). Annie is a 14-year-old girl and Will and Lynn have played the role of father and mother respectively in the film and, Charlie who plays a role of online sexual predator. Annie is a school going shy girl. Having less friendship in the school, she meets Charlie through a social networking website. Initially, Charlie convinces Annie that he is 16. Later he admits that being in his mid- 20s. Charlie uses different emotional tricks and tries to win

Introduction to the World Politics Essay Example | Topics and Well Written Essays - 1000 words

Introduction to the World Politics - Essay Example As highlighted before, owing to the nature of distinctively existing international entities (nations), there is bound to arise ethical debates that arise from each entity wanting to further their own agenda. Such ethical debates have existed from time memorial, and there is one normative position that is taken on key ethical debates, democracy is the fairest and just system of governance and relations. This is because involved parties can arrive to an acceptable compromise. Democracy employs the CAPI (coalesced authority, power and influence) model which assists all parties highlight the actual underlying areas of conflict so as to adequately align authority, power and influence to realize optimal production, output, trade and economic growth. Democracy also employs RDSM (Revised Decision-Square model) (Connolly, 2013). RDSM can be employed to enhance process efficiency through categorizing the numerous important decisions and help in monitoring conflict areas and triggers. Nations c an realize a creative and goal oriented decision making process by engraining conflict management into team leadership. Furthermore, nations can categorize conflict into two main groups; functional conflict and dysfunctional conflict. The type of conflict determines how the involved parties will respond to or manage the conflict.The balance of trade is the difference obtained from the monetary value of exports and imports. This is an important economic indicator as to how the country can sustain itself.

The Role of the Nurse Essay Example | Topics and Well Written Essays - 1750 words

The Role of the Nurse - Essay Example Craig and colleagues (2006) discuss that assessment is a crucial first step in the delivery of health care, and often serves as the initial point of patient/nurse communication or contact. During the initial meeting with the patient, it is usually the nurse’s role to make a thorough evaluation of the patient (from head to toe) as a means of establishing baseline parameters for the patient’s general condition. This baseline is also the point of reference for nurses in order to monitor the patient’s progress from their point of admission to their point of discharge (Craig, et.al., 2006). The assessment as carried out by the nurse would also serve to guide the development of the nursing care plan. The role of the nurse in the assessment is to ensure a holistic evaluation of the patient, including the patient’s needs and the purpose of the medical consult (Rosdahl and Kowalski, 2011). As the assessment is carried out, the health issues of the patient – from the physiological to the psychological – would be established. During the assessment, it is also the nurse’s task to establish the patient’s medical history, which would include major and relevant health issues he has suffered in the past, including previous surgeries, allergies, and current medications (Rosdahl and Kowalski, 2011). ... 1). Frequency of sunbathing without any sun block as well as frequency of tanning sessions Question 1: At what time of the day do you usually sunbathe without using sun block? Rationale: It is important to determine the time of day the patient has usually sunbathed because there are certain times of the day when the rays of the sun are strongest, and exposure to the sun during these times increases one’s risk for getting skin cancer (Leiter and Garb, 2008). There is a need to establish whether or not the patient has often sunbathed at 11 am to 4 am where the risk for exposure to UV rays is at its peak (Leiter and Garb, 2008). Question 2: How often do you get sunburns? Rationale: It is also important to establish how often the patient has suffered sunburns because the repeated healing and burning of the skin during sunburns have a cumulative effect (Qureshi, et.al., 2012). Every sunburn incident represents skin damage and repeated incidents of sunburn would cumulatively increas e one’s risk for developing skin cancer (Qureshi, et.al., 2012). It is important to ask this of the patient in order to determine the level of risk she has already exposed herself to. 2) Mole is irregularly shaped two toned papule, with ill-defined light brown to pink medial and lower borders Question 1: Describe the changes which your mole has undergone? Rationale: Any irregularities in the shape of a mole often signify possible melanoma; more often than not, ill-defined moles signal skin cancer (Psaty, et.al., 2010). Question 2: Do you notice any pain in the area of the mole? Rationale: Pain on the moles may qualify the mole to be a suspicious mole which may also signal skin cancer or melanoma (Psaty, et.al., 2010). 3. Rapid change in the

What is meant by the 'Star System' illustrate the workings of the Essay

What is meant by the 'Star System' illustrate the workings of the system by analysing the image of one star from the period 1930-1960 - Essay Example The star system created and promoted film stars by creating personas for them. In the process new names and backgrounds were created. Cary Grant, Joan Crawford and Rock Hudson were film stars who were created by the Hollywood star system. The system expected men to be gentlemen and women to wear stylish clothes when leaving the house. There were special clauses within the actors’ contracts which called for strict moral regulations to be adhered to (de Cordova, 52, 2000). The star’s public image was fiercely guarded by the Hollywood executives. Any scandals or incidents that damaged the star’s image were covered up. Sham dates were introduced for actors who were homosexual. Actors and actresses were matched together in order to create a public image of a romantic couple. Money was given to witnesses to hide incidents of drugs, adultery, drinking and divorce. Some tabloid papers were on the Hollywood payroll which exclusively reported on the stars to update their public image. Celebrity scandals were hushed up by giving money to tabloid papers and journals (Walker, 57, 1970). During the initial years of the film industry, actors and actresses were reluctant to perform in films. They felt embarrassment in working for movies. The film industry was considered at the level of carnivals and freak shows. Only silent movies were considered to be acceptable. Producers also feared that by working for films actors would gain more fame and prestige. Thomas Edison’s Motion Picture Patents Company forced companies to follow their rules and equipment during the design of films. The Motion Picture Patents Company did not promote stars. The star system eventually arose from the public desire to know the names of the actors. Film audiences gave their own nicknames to performers in movies they liked (McDonald, 77, 2000). Star promotion was first done by Carl Laemmle when he acquired Lawrence from Biograph. He promoted the star by spreading rumors of her being killed in

Foreign Investment in Oil and Gas Sector in Kurdistan Region of Iraq Dissertation

Foreign Investment in Oil and Gas Sector in Kurdistan Region of Iraq - Dissertation Example Historically, the Middle East, a land known for its rich Sheikhs and vast sandy topography, was and is extremely enriched in petroleum reserves. Petroleum extraction and refinery is the prime industry in the Middle East and export of petroleum and gas is the main trading product. Middle East has little arable land and any other type of minerals apart from petroleum is almost absent. These have forced the region to resort to the best thing they are capable of. Among the oil producing nations of the Middle East; Saudi Arabia holds the top spot followed by Iran and Iraq (Leverett and Bader, 2005). Petroleum and the Middle East share a complex political relation with the rest of the world; especially with the developed nations. The developed nations are highly industrialized and they need fuel to sustain their economic growth. This has often led to their involvement in Middle East politics with a sole goal of controlling the largest share of the oil reservoirs and refineries along with t he land through which the pipeline (carrying oil and gas) passes (Leverett and Bader, 2005). Even the latest war against Taliban and their eventual obliteration might have been linked to the settlement of a peaceful pathway for petroleum and gas line that was getting disturbed by the anti American sentiments of the Taliban (Kull, Ramsey and Lewis, 2002).The present paper concentrates on the foreign direct investment in oil and gas sector in the Kurdistan region of Iraq. ... The Legal framework for contractors, and affiliates under the Iraqi and Kurdish Law†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 31 5.2. What is the importance of oil and gas sector in Kurdistan†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 33 5.3. What are the driving factors of FDI into this sector†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 35 5.4. Reason behind source countries investing in Kurdistan†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 39 Chapter 6. Discussion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 53 Chapter 7. Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 64 7.1 Aim One Conclusionà ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 64 7.2 Aim Two Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 65 7.3 Aim Three Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 66 Topic Page Number 7.4. Implications of the Research†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 67 7.5 Limitations of Research†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 68 7.6. Recommendations for Future Research†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 68 Chapter 8. Bibliography†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 69 Abstract: The report is about the Foreign Investment in Oil and Gas Sector in Kurdistan Region of Iraq. Iraq is one of the leading country which is rich in natural oil and natural gas. In Iraq, Kurdistan region have the most of natural oil and gas storage. In this report we discussed about different factors that are associated with the foreign direct investment in this region. The role played by the government to attract the FDI to boost the economy of the region. Study of FDI in Kurdistan region also

Primary and Support Activities of Value Chain Essay Example for Free

Primary and Support Activities of Value Chain Essay Raytheon Company has created new software that improves the logistics system of the company by providing constant tracking data of all products in the inventory, which has saved the company nearly $9M. MTrak is a web-based system that includes the Microsoft . Net technology, which is used to capture bar-code scans and combines it with information from the mainframe computer to provide tracking of all inventories anywhere within the company. A lot of stuff got lost, company had to have multiple people sitting by the phones to take the calls asking where the parts were. The creation of MTrak brings Raytheon online with its competitors in the industry. While the system does not create a competitive advantage to Raytheon, it does negate the disadvantage of a bad supply control system. The creation of MTrak contributes to the entire value chain by tracking the products from the beginning of the chain at Inbound Logistics, through Operations, Outbound Logistics, Marketing and Sales, through to the end of the chain at Service. The Technology and Competitive Forces The major problem at Raytheon was lost inventory. The suppliers were not to blame because they were able to account for every piece of property they supplied through their fully automated supply chains. From the beginning, the goal was to create a system that would track all materials used by Raytheon such as resistors, capacitors and customized computer chips from the time of order through receiving, testing, placement in inventory and final use in a military field radio, handheld motion sensor or some other Raytheon product . Whenever Raytheon received calls for a missing delivery personnel would physically search the area to see if the product was still there. In some cases, if the item couldn’t be found the employees would reorder the item so production schedules could be met.. The MTrak is a web-based system that includes such technologies as Microsoft . Net and Biz Talk 2004. These technologies, which captures bar-code scans and other information on incoming deliveries, combine it with other information from the mainframe system such as purchase-order inventory, anufacture-scheduling data. The integration of the MTrak and mainframe computers is possible through the use of software provided by WRQ Verastream. This system lets employees track the status and movement of parts throughout the entire company from a web browser. Competitive Forces-Value Chain The Value Chain consists of five Primary Value Chain Activities and four generic categories of support activities. The primary value chain activ ities are supported by the generic categories. In this case the primary chain activities that are being supported are the Inbound Logistics, Operations, Outbound Logistics, and Marketing and Sales. The supporting category is Technology Development. Raytheon created this technology in-house with publicly available software. Even though integrating the software into the daily business of the company did not create a competitive advantage, Raytheon was able to save money in many areas including lost inventory, delayed production, and outsourcing software development. Supporting the Company The MTrak tracking system provides a state-of-the-art software package that provides Raytheon with the means to track its entire inventory throughout the entire company from a web browser. This technology improves the value chain of the entire company. Though the use of this technology, Raytheon will be on a level playing field with other companies in the industry. It may even spur Raytheon an advantage in the future as the company continues to grow.

Promotional Mix Used By Two Selected Organisations Marketing Essay

Promotional Mix Used By Two Selected Organisations Marketing Essay Sales promotion tend to be thought of as being all promotions apart from advertising, personal selling, and public relations. For example the BOGOF promotion, or Buy One Get One Free. Others include couponing, money-off promotions, competitions, free accessories (such as free blades with a new razor), introductory offers (such as buy digital TV and get free installation), and so on. Each sales promotion should be carefully costed and compared with the next best alternative. 3. Public Relations (PR). Public Relations is defined as the deliberate, planned and sustained effort to establish and maintain mutual understanding between an organization and its publics (Institute of Public Relations). It is relatively cheap, but certainly not cheap. Successful strategies tend to be long-term and plan for all eventualities. All airlines exploit PR; just watch what happens when there is a disaster. The pre-planned PR machine clicks in very quickly with a very effective rehearsed plan. 4. Direct Mail. Direct mail is very highly focussed upon targeting consumers based upon a database. As with all marketing, the potential consumer is defined based upon a series of attributes and similarities. Creative agencies work with marketers to design a highly focussed communication in the form of a mailing. The mail is sent out to the potential consumers and responses are carefully monitored. For example, if you are marketing medical text books, you would use a database of doctors surgeries as the basis of your mail shot. 5. Trade Fairs and Exhibitions. Such approaches are very good for making new contacts and renewing old ones. Companies will seldom sell much at such events. The purpose is to increase awareness and to encourage trial. They offer the opportunity for companies to meet with both the trade and the consumer. Expo has recently finish in Germany with the next one planned for Japan in 2005, despite a recent decline in interest in such events. 6. Advertising. Advertising is a paid for communication. It is used to develop attitudes, create awareness, and transmit information in order to gain a response from the target market. There are many advertising media such as newspapers (local, national, free, trade), magazines and journals, television (local, national, terrestrial, satellite) cinema, outdoor advertising (such as posters, bus sides). 7. Sponsorship. Sponsorship is where an organization pays to be associated with a particular event, cause or image. Companies will sponsor sports events such as the Olympics or Formula One. The attributes of the event are then associated with the sponsoring organization. Coke Product The Coca-Cola formula is The Coca-Cola Companys secret recipe for Coca-Cola. As a publicity marketing strategy started by Robert W. Woodruff, the company presents the formula as one of the most closely held trade secrets ever and only a few employees know or have access to. This Coca-Cola formula appears to be the original formula to Coca-Cola. It is from the book For God, Country and Coca-Cola. The company Coca-Cola is a multinational and it is not limited to one product. Through the years they have invented and introduced many products than their main cola drinks. The list of Coca-cola brands are as follows: Appletiser Aquarius BPM Energy Barqs Beat soda Beverly Cannings Cheers Ciel Fanta And up to 70 different brands ! Pepsi Product The Pepsi-Cola drink contains basic ingredients found in most other similar drinks including carbonated water, high fructose corn syrup, sugar, colourings, phosphoric acid, caffeine, citric acid and natural flavours. The caffeine free Pepsi-Cola contains the same ingredients but no caffeine. Some of the different and varied brands of Pepsi are as follows: All Sport Aquafina Caffeine-Free Pepsi Crystal Pepsi Diet Pepsi Gatorade Izze Jazz Josta Kas Up to 40 different brands ! Coke vs. Pepsi-Product As seen above both the companies Coke and Pepsi have a number of products. Many of these products are innovations but there are also many products which are brought out just as a competitive product for the other companies. Some of these products that are brought in the market by both the companies to compete against each other are as follows: Coke Pepsi The main dark cola drink of the company which started the rivalry between these companies. Pepsi version of dark cola which is the major primary competitor to Coke. Full Throttle is an energy drink brand produced by The Coca-Cola Company. It debuted in late 2004 in North America. AMP is an energy drink produced and distributed by PepsiCo under the Mountain Dew soft drink brand. Vault is a carbonated beverage that was released by The Coca-Cola Company in June 2005. Mountain Dew MDX is an energy drink manufactured and distributed by PepsiCo under the Mountain Dew brand. It was introduced in 2005. PowerAde is a sports drink by The Coca-Cola Company and currently number two in the sports drink market worldwide. Gatorade is a non-carbonated sports drink marketed by Quaker Oats Company, a division of PepsiCo. Originally made for athletes, it is now often consumed as a snack beverage. Sprite is a clear, lemon-lime flavoured, non-caffeinated soft drink, produced by the Coca-Cola Company. It was introduced to the United States in 1961. 7 Up is a brand of a lemon-lime flavoured soft drink. Minute Maid is a product line of beverages, usually associated with orange juice, but now extends to soft drinks of many kinds. The Minute Maid company is now owned by Coca-Cola, and is the worlds largest marketer of fruit juices and drinks. It is headquartered in Houston, Texas. Tropicana Products is an American company based in Bradenton, Florida, USA, which is one of the worlds largest producers and marketers of orange juice. It has been owned by PepsiCo, Inc. since 1998. Nestea is a brand of iced tea manufactured and distributed by the Nestle companys beverage department in the United States, and by Coca-Cola in several European countries, Brazil and Venezuela. Lipton Original Iced Tea is a ready-to-drink iced tea brand sold by Lipton through a worldwide partnership with Pepsi. Coke Price Coke was a company ruling the markets before Pepsi entered. Earlier the price of coke was cost based i.e. it was decided on the cost which was spent on making the product plus the profit and other expenses. But after the emergence of other companies especially the likes of Pepsi, Coca-cola started with a pricing strategy based on the basis of competition. Nowadays more expenses are spent on advertising my soft-drink companies rather than on manufacturing. Coke has brought in a revolution especially in Indian markets with the Rs. 5 pricing strategy which was very famous. It was the first company to introduce the small bottle of Coke for just Re.5. This campaign was very successful especially with the price conscious Indian consumers. Even today most prices of Coke are decided on the basis of the competition in the market. Pepsi Price Pepsi again decides it price on the basis of competition. The best think about the company Pepsi is that it is very flexible and it can come down with the price very quickly. The company is renowned to bring the price down even up to half if needed. But this risk taking attitude has also earned Pepsi losses. Though lowering the price would attract the customers but it would not help them cover up the cost incurred in production hence causing them losses. This was the situation earlier but now Pepsi is a full-fledged and growing company. It has covered all its losses and is now growing at a rapid rate. Coke Place Coke is a multinational company and it has its market around the entire world. Pepsi Place Pepsi again has spread worldwide. Pepsi when entering a new market does not go in alone but it looks for partners and mergers. Till now Pepsi has collaborated with companies like Quaker Oats, Frito-lays, Lipton, Starbucks, etc. Pepsi like Coke has spread all over the world. It is because of this worldwide spread that now it is coming up with Advertisements which can be broadcasted in the different nations in the world. The recent example with would be the Pepsi advertisements having David Beckham as it brand ambassador. Promotion Both the companies Pepsi and coke are famous for their promotions. The rivalry was first started when Pepsi started with its blind taste tests known as the Pepsi Challenge. The challenge is designed to be a direct response to critics who allege that Coca-Cola and Pepsi-Cola are identical drinks, with no meaningful differences. The challenge takes the form of a taste test. At malls, shopping centers and other public locations, a Pepsi representative sets up a table with two blank cups, one containing Pepsi and one with Coke. Shoppers are encouraged to taste both colas, and then select which drink they prefer. Then the representative reveals the two bottles so the taster can see whether they preferred Coke or Pepsi. If Pepsi is revealed, the shopper is given a small prize. The implication is that Pepsi tastes better than Coke, and thus consumers should purchase Pepsi. In blind taste tests, more consumers prefer the taste of Pepsi to that of Coca-Cola. Because Coke was the historical leader, more people expected that theyd prefer and select Coke. Their surprise at picking Pepsi in the blind taste test (products were served in unmarked cups) helped change their minds about which product they prefer. Capturing this on film, Pepsi turned this into a memorable TV campaign that lasted many years. Also ad-campaigns are put up on the television by both the players. Mainly Pepsi is the company sponsoring most cricket telecasts happening in India and spends most of its revenue in that field. Nowadays both Coke and Pepsi are going in for Brand Ambassadors to promote their product. These brand ambassadors are famous people who usually people idolize and people can relate to them. A list of Celebrities that are brand ambassadors for the cola companies are as follows. These celebrities are not only asked to work in the advertisements but they also have to use the product promoted by them and they should not use the companies rivals pr P3: explain the role of advertising agencies and the media in the development of a successful promotional campaign Introduction In this assignment I must explain the reasons behind the choice of media in a successful promotional campaign. There are a lot of choices    that need to be made before setting up an promotional campaign. And if you want to make it successful, you have to make the right choices. Im going to find out in this assignment what the choices were for the Mercedes-Benz A-Class promotional campaign, and if they were the right choices. Theory Full service agencies          A full-service agency offers their clients a full range of marketing, communications , promotion services including planning, creating and producing the advertising,    they do the research and                select the media. Full-service agencies also offer non-advertising services. For example: strategic    marketing planning, production of sales promotion and sails training Specialty Agencies A specialty agency is one that either works with a particular industry such as medical, education, financial, insurance. They also work with a particular function like the internet, research, public relations etcetera. In-House Agencies Some companies have set up their own advertising agencies.   They do this to reduce costs and maintain greater control. Advantages    * Advertising agencies do all the work for you.    * They have a lot of knowledge and experience.    * The money you will invest will pay of (if the campaign is an success) Disadvantages    * Agencies cost a lot of money.    * If the campaign will fail, you will lose your money.    * You do not have full control. Evidence Product or Service Mercedes A-Class 180. Jung von Matt, a German advertising agency was founded in 1991. Today, the advertising agency offers a complete repertoire of marketing communication services: brand identity, direct marketing, events, film, literature, media, music, online, public relations, planning and, as always, advertising Characters, Theme, Focus of Appeal , Innovation In this commercial they only use the car as a character. The theme of the commercial is very futuristic and full of power. Its because of the dubstep song that makes it that way. In the beginning they only show specific parts of the car and play slow music, and then they show the whole car and play loud music.    This is very emotional because it gives you an adrenaline rush. Thats because of the dubstep music, the speed, the dark environment and the lightning. Its so cool.    The innovation is that its so futuristic. Its the first commercial that uses dubstep music. Increase in sales    Brand awareness    Competitive position    Consumer perception This car is released September 15th, 2012 so its new. But this car is so wanted that in June 2012 they already had 50,000 orders for this car.    Brand AwarenessMercedes-Benz is an well-known brand worldwide, but this gave the brand a more younger image.                The Rivals of the car are the BMW 1 series and the Audi A3. The price of this A-Class is higher than the other cars. But according to several reviews the car is worth its price.                This campaign created an whole new image for Mercedes-Benz. Mercedes-Benz was always known as an old brand. But this car and its campaign gave the brand an whole new younger image. Conclusion In this assignment Ive learned that it takes a lot to make choices. You have to do a lot of research and you must be sure that you have made the right choices. If you do not do that there is a chance that your promotional campaign will fail and you will lose your money. P5: explain the reasons behind the choice of media in a successful promotional campaignhttp://avantisport.nl/images/wysiwyg_uploads/images/nike-logo.jpg NIKE Just Do It http://avantisport.nl/images/wysiwyg_uploads/images/nike-logo.jpg Nike is the worlds Number 1 marketer of athletic footwear and the Nike swoosh logo to symbolize all Nike wear and became a symbol all known around the world. Nike is the leader in sportswear. Nike has been using the same logo ever since they established the famous swoosh. Not only does Nike have one of the most famous logo but Nike also has one of the most recognized slogans around: Just Do It I think that Nikes power to sell comes from the desire for cultural influences and athletic accomplishment. These desires come together in the hearts of consumers and give an undeniable need they got to have it for apparel. Nikes makes use of top athletes promoting their products appeal to countless ages and acts as a way to identify with and emulate their athletic heroes. These works powerfully upon the individual consumer. Nike promotes its products by sponsoring agreements with athletes, professional teams and college athletic teams. Nike is promoting itself as a brand that sells quality-designed goods. It is because of this extensive advertising and many sponsorship programs that Nikes products are priced higher than its competitors products.   Nikes focus has always been on athletes and has always used premiere athletes to help promote its products. It started off with Steve Prefontaine in the 60s wearing Nike running shoes. In the early eighties, Nike wanted to really grow and become a player in the sport of basketball. At the time, Converse we endorsing two of the NBAs biggest stars, Magic Johnson and Larry Bird. Nike took a chance on a young rookie who eventually became the greatest on earth. Nike created a signature shoe for the Chicago Bulls rookie guard called the Air Jordan. This was the best investment Nikes has and probably ever will make. Because of Michael Jordan being the most popular player in the league, the hype and demand of this shoe was unbelievable. Tinker Hatfield designed the shoe and he spurred the basketball shoe industry to new heights. The introduction of the Air Jordan line helped to create new lines of basketball shoes, including the Air Force and Air Flight lines of basketball shoes and apparel. Also, a new innovative technology was a layer of air cushioning in their shoes; this was truly a differential factor for Nike when placed in comparison with other shoe companies. Nikes Air Jordan shoe was the best selling and most popular basketball shoe on the market. The Air Jordan shoe reached a point in the mid-nineties. According to Donald R. Katz, when a small picture of Michael Jordan at practice wearing different shoes sparked a booming inquiry all over Chicago. One store alone received over 300 phone calls asking if they had the shoes in stock.   From the popularity of the Air Jordan, and innovative styles and colors of Nike, a sub-culture of shoe collectors was born. These people search miles and miles and often camp out for these Limited Edition shoes. Nike, knowing that this market exists, will make very limited release of some special shoes known as quick strike or hyper strike editions to cater to this group. These shoes include retro version of styles, the 360 Hybrids, Paul Rodriguez, Rejuvenations, Clerk packs, and many more. Because theses shoes are released in limited quantities and the demand is so high, Nike can sell these shoes at enormous profits. Nike CEO Phil Knight is not slowing down as he continually signs new colleges on as Nike endorsed schools, current and up in coming star athletes. Nike has reached a point where they can count on the Nike name promoting itself, Nike believes, If you have a body, you are an athlete. And as long as there are athletes, there will be a need for Nike ! P5: design a promotional campaign for a given product/service to meet the needs of a given campaign/creative brief. Aims and Objectives Every business has aims that they want to achieve, they might be overall goals and purposes that the business was set up to fulfil. So here below you see my aims and my objectives : Making a profit †¢ Providing goods or services to the local or wider community †¢ Maximising sales or improving the quality of a product service †¢ Being environmentally friendly Choice of media Spoken, written, or broadcast communication including television, radio, advertising, movies, newspapers, magazines, books, cell phones and the Internet is a mass media that affects our society and ourselves. The most widespread form of this communication media is television and Internet. As we all know advertising costs a lot of money so I will need to advertise on channels that my target group would look on. My target group are people between 18-32 years old mostly females so it would be smart to advertise especially on fashion and music channels such as: MTV and MCM.. For internet advertising I would use Google.inc and Facebook as two biggest internet advertising agencies in the world . As I already said my target group are people between 18-32 years old and mostly females. So in this case it would be smart to advertise on topics and sites that have something to do with music and fashion . And of course billboards. In my opinion billboards are not the best way to advertise because you see limited variety of information and often its not enough for the customer.. But the reason of my choice is based on next thought : if people see some billboards outside with Ice cream galore on it even with limited but interesting information on it they will get back home and search on the internet for extensive information . And that is exactly what I need. Promotional plan Promotional tools Advertising Print advertising such as that in programs for events, trade journals, magazines, newspapers Direct mail Outdoor advertising, such as billboards and bus boards Broadcast advertising on radio and TV (or Internet sites) Produce and distribute materials such as: brochures newsletters flyers posters Of course I will make sure that my package design will be informative and catchy. (For a service business, the design of my company collateral and, most importantly, the appearance of me and my staff.) Promotional Activities Sponsoring special events (like fun runs) Participation in community projects and boards of directors Trade Shows Your product or service might be one that is suited Trade shows are one- or two- day events that allow businesses to set show cast their products or capabilities. Fairs (like Health Fairs, Job Fairs) Give-aways (like caps and shirts with my logo) Coupons and free samples Conducting contests A campaign is overall plan for contacting and staying in touch with targeted members of the media (reporters). I may want to develop a media relations campaign if it would benefit my company to be mentioned in newspapers or magazine that are viewed by my target group people. Costs Hereunder some advertising costs : Google : à ¢Ã¢â‚¬Å¡Ã‚ ¬500 one-off paying amount for Google Ad-words. The cost for the continuous and intensive optimization of your Google AdWords campaign from à ¢Ã¢â‚¬Å¡Ã‚ ¬ 69 per week.(It can be more depends on the services and options you want to have.) Facebook Ads Cost Models When advertising on Facebook you can choose between two cost models: CPC: Cost per click CPM: Cost per thousand impressions CPC simply means that you pay when someone clicks on the ad while CPM means that you pay for each 1,000 people who have seen it. Both cost models use a bidding system an auction and the cost depends on what other advertisers are willing to pay for clicks or impressions from the same demographic. Again, in areas where there are a lot of advertisers competing for the same demographic, which is defined by your targeting preferences such as country, gender, age, interests etc., the costs are higher and vice versa. As always when it comes to Facebook advertising, youll see best results by testing both models and choose the one that meet your business objectives. But generally CPC gives a higher click through rate (CTR) whereas CPM generates fewer but cheaper clicks. TV Advertising Price for TV advertising is variable between à ¢Ã¢â‚¬Å¡Ã‚ ¬1000 and à ¢Ã¢â‚¬Å¡Ã‚ ¬350.000 for 30 seconds advertising depended of time of broadcasting. Billboards advertising Rates General: Billboard ad costs are set forth below for billboard signage. à ¢Ã¢â€š ¬Ã‚ ¢ Bulletin (Large Billboard): Range of à ¢Ã¢â‚¬Å¡Ã‚ ¬1,500 à ¢Ã¢â‚¬Å¡Ã‚ ¬30,000 per ad per 4 week period à ¢Ã¢â€š ¬Ã‚ ¢ 30 Sheet Poster (Medium Billboard): Range of à ¢Ã¢â‚¬Å¡Ã‚ ¬750 à ¢Ã¢â‚¬Å¡Ã‚ ¬2,000 per ad per 4 week period à ¢Ã¢â€š ¬Ã‚ ¢ 8 Sheet Poster / Junior Poster (Small Billboard): Range of à ¢Ã¢â‚¬Å¡Ã‚ ¬300 à ¢Ã¢â‚¬Å¡Ã‚ ¬750 per ad per 4 week period à ¢Ã¢â€š ¬Ã‚ ¢ Digital Bulletin (Large Digital): Range of à ¢Ã¢â‚¬Å¡Ã‚ ¬3,500 à ¢Ã¢â‚¬Å¡Ã‚ ¬25,000 per ad per 4 week period for an ~8 second spot in a loop of ~64 seconds http://www.bluelinemedia.com/billboard-advertising Range of rates depends on timing and market. Materials such as: brochures newsletters flyers posters 1.250 pieces à ¢Ã¢â‚¬Å¡Ã‚ ¬ 29,00 2.500 pieces à ¢Ã¢â‚¬Å¡Ã‚ ¬ 33,00 5.000 pieces à ¢Ã¢â‚¬Å¡Ã‚ ¬ 34,00 10.000 pieces- à ¢Ã¢â‚¬Å¡Ã‚ ¬ 57,00 20.000 pieces- à ¢Ã¢â‚¬Å¡Ã‚ ¬ 97,00 50.000 pieces à ¢Ã¢â‚¬Å¡Ã‚ ¬ 228,00 100.000 pieces à ¢Ã¢â‚¬Å¡Ã‚ ¬ 434,00 http://www.drukwerkmax.nl/4daction/web_shop_page/2/article/15160/?gclid=CKvMktWXiLMCFYXLtAod_CkAPg Fairs (like Health Fairs, Job Fairs) Give-aways (like baseball caps and mugs with your logo) Coupons and free samples Conducting contests Baseball caps Pieces 1-5 6-29 30-99 100+ Price à ¢Ã¢â‚¬Å¡Ã‚ ¬ 6.9 à ¢Ã¢â‚¬Å¡Ã‚ ¬ 6.47 à ¢Ã¢â‚¬Å¡Ã‚ ¬ 5.61 à ¢Ã¢â‚¬Å¡Ã‚ ¬ 4.74 Shirts Pieces 1-5 6-29 30-99 100+ Price à ¢Ã¢â‚¬Å¡Ã‚ ¬ 8.62 à ¢Ã¢â‚¬Å¡Ã‚ ¬ 6.9 à ¢Ã¢â‚¬Å¡Ã‚ ¬ 4.31 à ¢Ã¢â‚¬Å¡Ã‚ ¬ 3.45 http://www.leoworkshop.com/ Subtotal estimate price(costs needed to make to reach 1 million people) : Give -aways (baseball caps and shirts) ~ à ¢Ã¢â‚¬Å¡Ã‚ ¬45,000 Internet advertising (1 year) ~à ¢Ã¢â‚¬Å¡Ã‚ ¬500 a week à ¢Ã¢â‚¬Å¡Ã‚ ¬ 24.000 Materials (brochures, flyers and so on ) ~à ¢Ã¢â‚¬Å¡Ã‚ ¬5,500 TV Advertising (1 year long, on Saturday and Sunday 4x a day ) 3000à ¢Ã¢â‚¬Å¡Ã‚ ¬ 30 sec ~à ¢Ã¢â‚¬Å¡Ã‚ ¬480.000 Total: ~à ¢Ã¢â‚¬Å¡Ã‚ ¬554,500 (a year)

Pursuance of Perfection Essay -- Body Image

In recent years, dedication has been paid to the study of body image and how it affects the person. These studies have shown that body image issues are increasing and present a danger to the health of members of our society. â€Å"This is obvious in distortion of body size (e.g. many young women who experience anorexia nervosa believe they are much heavier than they really are), and in cases of ‘phantom limb’ phenomena (in which people who have had limbs amputated report still ‘feeling’ the missing limb)† (Grogan 15). These issues arise within a person from various factors at an early age from being bullied and degraded about a defect or an abnormality in appearance; many individuals affected tend not to have an outlet other than the media, through which they obtain information on what is acceptable in society. â€Å"Unfortunately, looking at others usually doesn’t help, because they seem to look so much better, and this just reinforces her f eelings of defectiveness† (Wilhelm 13). The time has come for us to deviate from these methods of self-comfort and entertainment because they inhibit our personal development and affects our psyche. We in the Physical Education field have an obligation to provide those that are willing, an outlet, where they find self-comfort and entertainment through rigorous and demanding activities: through which the deviation process can be accomplished through careful implementation and planning. The want to obtain the perfect body image is a phenomenon created through the perceptions one has for things and the self and through social factors-such as friend family and the media; body image, being defined as â€Å"a person’s perceptions, thoughts, and feelings about his or her body† (Grogan 14). The problem in pursuin... ...r Liput, and Rashmeen Nirmal. "Personality Preferences Of College Student-Athletes." College Student Journal 41.1 (2007): 34-36. Academic Search Complete. Web. 25 Apr. 2012. Rabinor, Judith Ruskay. "The Therapist's Voice." Eating Disorders 7.2 (1999): 157-67. Print. Grogan, Sarah. Body Image: Understanding Body Dissatisfaction in Men, Women, and Children. London: Routledge, 1999. Print. McCabe, Marita P., Lina A. Ricciardelli, and Damien Ridge. "â€Å"Who Thinks I Need a Perfect Body?† Perceptions and Internal Dialogue among Adolescents about Their Bodies."Sex Roles 55.5/6 (2006): 409-19. EBSCOhost. Springer Science + Business Media, Inc., 21 Nov. 2006. Web. 1 Feb. 2012. Brown, Gavin, and Paul Potrac. "You've Not Made the Grade, Son': De-selection and Identity Disruption in Elite Level Youth Football." Soccer & Society 10.2 (2009): 143-59. Print.

The Big Sleep - Characterization of Vivian and Carmen :: sleep

The Big Sleep - Characterization of Vivian and Carmen in the Movie and the Book The characterization of Vivian and Carmen changes drastically depending on whether you are reading the book or watching the movie. The production code forces the women in the movie to become more socially acceptable-Carmen was not crazy and Vivian was not blatantly seductive. Changes that the production code forces on the characterization of the women causes the movie to be somewhat lack luster. The book was full of painstaking description of the women that the movie completely left out. The production code of the day did not allow the characters do be described as crazy or sexual. The production code expressly forbade it. Even scripts had to be read before the movie could be filmed. Once the movie was done, censors viewed it before they allowed it to be released for the general public. Furthermore, you can forget about seeing anything close to a naked woman or a sexual scene on the screen. The strength of the book is the exact way that Chandler sets up each of scenes. In the book, one of the scenes had Carmen lying naked on Marlowe's bed when he came home. Marlowe had to threaten to throw Carmen out-naked- before she agreed to leave. It really reinforced the characterization that Chandler had used for Carmen. Carmen is very crazy and very sexual. The same scene, in the movie, is shot with Carmen waiting in Marlowe's house fully clothed. He does not have to force her to leave and she does not act nearly as crazy. The production code causes the movie to lack punch because it takes away the precise characterization that Chandler used to describe the women and the situations. The scene is so watered down that it loses the impact that it needs to make the proper impression on those who are watching it. If you only watched the movie, Carmen's visual representation would not be bothersome. After reading the book, however, the visual representation is one more thing that causes the movie to lose its impact. In the book, she is described as "baby-like" and as a spoiled brat. In the movie, she is atleast dressed up as a beautiful woman who may be a little spoiled but who is able to, for the most part, take care of herself. The Big Sleep - Characterization of Vivian and Carmen :: sleep The Big Sleep - Characterization of Vivian and Carmen in the Movie and the Book The characterization of Vivian and Carmen changes drastically depending on whether you are reading the book or watching the movie. The production code forces the women in the movie to become more socially acceptable-Carmen was not crazy and Vivian was not blatantly seductive. Changes that the production code forces on the characterization of the women causes the movie to be somewhat lack luster. The book was full of painstaking description of the women that the movie completely left out. The production code of the day did not allow the characters do be described as crazy or sexual. The production code expressly forbade it. Even scripts had to be read before the movie could be filmed. Once the movie was done, censors viewed it before they allowed it to be released for the general public. Furthermore, you can forget about seeing anything close to a naked woman or a sexual scene on the screen. The strength of the book is the exact way that Chandler sets up each of scenes. In the book, one of the scenes had Carmen lying naked on Marlowe's bed when he came home. Marlowe had to threaten to throw Carmen out-naked- before she agreed to leave. It really reinforced the characterization that Chandler had used for Carmen. Carmen is very crazy and very sexual. The same scene, in the movie, is shot with Carmen waiting in Marlowe's house fully clothed. He does not have to force her to leave and she does not act nearly as crazy. The production code causes the movie to lack punch because it takes away the precise characterization that Chandler used to describe the women and the situations. The scene is so watered down that it loses the impact that it needs to make the proper impression on those who are watching it. If you only watched the movie, Carmen's visual representation would not be bothersome. After reading the book, however, the visual representation is one more thing that causes the movie to lose its impact. In the book, she is described as "baby-like" and as a spoiled brat. In the movie, she is atleast dressed up as a beautiful woman who may be a little spoiled but who is able to, for the most part, take care of herself.

Analysis of The Allegory of the Cave by Plato :: Philosophy Plato

An Analysis of "The Allegory of the Cave" by Plato The Allegory of the Cave is Plato's explanation of the education of the soul toward enlightenment. He sees it as what happens when someone is educated to the level of philosopher. He contends that they must "go back into the cave" or return to the everyday world of politics, greed and power struggles. The Allegory also attacks people who rely upon or are slaves to their senses. The chains that bind the prisoners are the senses. The fun of the allegory is to try to put all the details of the cave into your interpretation. In other words, what are the models the guards carry? the fire? the struggle out of the cave? the sunlight? the shadows on the cave wall? Socrates, in Book VII of The Republic, just after the allegory told us that the cave was our world and the fire was our sun. He said the path of the prisoner was our soul's ascent to knowledge or enlightenment. He equated our world of sight with the intellect's world of opinion. Both were at the bottom of the ladder of knowledge. O ur world of sight allows us to "see" things that are not real, such as parallel lines and perfect circles. He calls this higher understanding the world "abstract Reality" or the Intelligeble world. He equates this abstract reality with the knowledge that comes from reasoning and finally understanding. On the physical side, our world of sight, the stages of growth are first recognition of images (the shadows on the cave wall) then the recognition of objects (the models the guards carry) To understand abstract reality requires the understanding of mathematics and finally the forms or the Ideals of all things (the world outside the cave). But our understanding of the physical world is mirrored in our minds by our ways of thinking. First comes imagination (Socrates thought little of creativity), then our unfounded but real beliefs. Opinion gives way to knowledge through reasoning (learned though mathematics). Finally, the realization of the forms is mirrored by the level of Understandin g in the Ways of Thinking. The key to the struggle for knowledge is the reasoning skills acquired through mathematics as they are applied to understanding ourselves. The shadows on the cave wall change continually and are of little worth, but the reality out side the cave never changes and that makes it important.

Hk Tax

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