Tuesday, November 26, 2019

The 3 Best Recipes for How to Make Slime

The 3 Best Recipes for How to Make Slime SAT / ACT Prep Online Guides and Tips It’s alliiiiiiiveeee! Slime is a fun and interactive way to teach kids about chemistry. There are hundreds of slime recipes out there, which produce slimes with different qualities. In this article, we’re talking all about slime: what it is, how to make it, and what you absolutely need to know to make the best slime of all time. We promise, we won’t do that rhyme again. What Is Slime? Slime is a sticky, gooey substance that’s fun to touch and great to use for teaching about viscosity and chemical reactions. When kids make slime, they can learn about how different chemicals react with each other to create something new. They can also learn about how adding different amounts of different ingredients affects the viscosity (thickness) of a material. There are hundreds of slime-based toys out there, but the best way to really get the most out of your slime is to make it yourself! How to Make Slime Learning how to make slime is simple! You can make slime with tons of different ingredients: glue, borax, yogurt, water, cornstarch. Even shaving cream! Whatever recipe you choose to go with, make sure you have a mixing bowl and spoon on hand. You may also need some paper towels or cloth towels on hand to mop up spills. But don’t be afraid to get messy! That’s part of the fun. Without further ado, here are our three favorite slime recipes. Recipe #1: How to Make Slime Without Borax This recipe makes about two cups of slime. INGREDIENTS 2 (4-ounce) bottles washable school glue, such as Elmer's (see note for variations) 1 to 2 drops liquid food coloring (optional for adding some fun) 1/4 cup glitter (optional for adding some fun) 1 teaspoon baking soda 2 to 3 tablespoons saline solution (i.e., contact lens solution), divided Color the glue (optional): Pour the glue into a medium bowl and stir in the food coloring and glitter, if you want your slime to be extra exciting. Add the baking soda: Add the baking soda to the glue mixture and stir until smooth. Add the contact lens solution: Pour in 2 tablespoons of the contact lens solution and stir slowly. The mixture should begin to harden, becoming stringy. Mix until a ball of slime forms. Pick up the slime and knead between your two hands, until smooth. If the slime is particularly slimy, work in another 1/2 tablespoon of contact lens solution as needed. Source Recipe #2: How to Make Slime Without Glue Want to make some nice and sticky slime but don’t have glue on hand? No worries! This recipe uses guar gum, which can be found in the specialty foods aisle of your grocery store. INGREDIENTS 1/2 tsp of Guar Gum 1 cup of warm water 1/2 tsp baking soda 1 tsp of saline solution Food Coloring (optional) Start with your warm water. Stir in the guar gum until there are no lumps. Add your food coloring if you’d like. Stir! Add in your baking soda and saline. Stir away and watch the slime form! Source Recipe #3: How to Make Super Slime Ready for the real-deal, gooey kind of slime that you see in movies? Look no further than this slime recipe! INGREDIENTS Â ½ cup Polyvinyl alcohol (PVA) 2 tsps Borax (Sodium tetraborate) Food coloring (optional) Pour the polyvinyl alcohol (PVA) solution into your bowl. If you want colored slime, add food coloring to the PVA solution and stir with a stir stick. Add 2 teaspoons of the Sodium Tetraborate (Borax) Solution into the PVA solution and stir slowly. Try lifting some of the solution with the stir stick and note what happens. Once the slime has formed, it’s time to touch! Just don’t eat it. Source It's Slime Time! (We had to). Now that you've got three great recipes, it's time to make some slime! Have fun, get messy, and let us know in the comments if we missed your favorite slime recipe. What’s Next? Want to know the fastest and easiest ways to convert between Fahrenheit and Celsius? We've got you covered! Check out our guide to the best ways to convert Celsius to Fahrenheit (or vice versa). Are you learning about logarithms and natural logs in math class?We have a guide on all the natural log rules you need to know. Did you know that water has a very special density? Check out our guide to learn what the density of water is and how the density can change.

Saturday, November 23, 2019

Calcium Facts - Ca or Atomic Number 20

Calcium Facts - Ca or Atomic Number 20 Calcium is silver to gray solid metal that develops a pale yellow tint. It is element atomic number 20 on the periodic table with the symbol Ca. Unlike most transition metals, calcium and its compounds exhibit a low toxicity. The element is essential for human nutrition. Take a look at calcium periodic table facts and learn about the elements history, uses, properties, and sources. Calcium Basic Facts Symbol: CaAtomic Number: 20Atomic Weight: 40.078Classification: Alkaline EarthCAS Number: 7440-701-2 Calcium Periodic Table Location Group: 2Period: 4Block: s Calcium Electron Configuration Short Form: [Ar]4s2Long Form: 1s22s22p63s23p64s2Shell Structure: 2 8 8 2 Calcium Discovery Discovery Date: 1808Discoverer: Sir Humphrey Davy [England]Name: Calcium derives its name from the Latin calcis which was the word for lime (calcium oxide, CaO) and limestone (calcium carbonate, CaCO3)History: The Romans prepared lime in the first century, but the metal was not discovered until 1808. Swedish chemist Berzelius and Swedish court physician Pontin created an amalgam of calcium and mercury by electrolyzing lime and mercury oxide. Davy managed to isolate pure calcium metal from their amalgam. Calcium Physical Data State at room temperature (300 K): SolidAppearance: fairly hard, silvery white metalDensity: 1.55 g/ccSpecific Gravity: 1.55 (20  °C)Melting Point: 1115 KBoiling Point: 1757 KCritical Point: 2880 KHeat of Fusion: 8.54 kJ/molHeat of Vaporization: 154.7 kJ/molMolar Heat Capacity: 25.929 J/mol ·KSpecific Heat: 0.647 J/g ·K (at 20  °C) Calcium Atomic Data Oxidation States: 2 (most common), 1Electronegativity: 1.00Electron Affinity: 2.368 kJ/molAtomic Radius: 197 pmAtomic Volume: 29.9 cc/molIonic Radius: 99 (2e)Covalent Radius: 174 pmVan der Waals Radius: 231 pmFirst Ionization Energy: 589.830 kJ/molSecond Ionization Energy: 1145.446 kJ/molThird Ionization Energy: 4912.364 kJ/mol Calcium Nuclear Data Number of Naturally Occurring Isotopes: 6Isotopes and % Abundance: 40Ca (96.941), 42Ca (0.647), 43Ca (0.135), 44Ca (2.086), 46Ca (0.004) and 48Ca (0.187) Calcium Crystal Data Lattice Structure: Face-Centered CubicLattice Constant: 5.580 Ã…Debye Temperature: 230.00 K Calcium Uses Calcium is essential for human nutrition. Animals skeletons get their rigidity primarily from calcium phosphate. The eggs of birds and shells of mollusks are comprised of calcium carbonate. Calcium is also necessary for plant growth. Calcium is used as a reducing agent when preparing metals from their halogen and oxygen compounds; as a reagent in purification of inert gases; to fix atmospheric nitrogen; as a scavenger and decarbonizer in metallurgy; and for making alloys. Calcium compounds are used in making lime, bricks, cement, glass, paint, paper, sugar, glazes, as well as for many other uses. Miscellaneous Calcium Facts Calcium is the 5th most abundant element in the Earths crust, making up 3.22% of the earth, air, and oceans.Calcium is not found free in nature, but calcium compounds are common. Some of the most common compounds found on Earth are limestone (calcium carbonate - CaCO3), gypsum (calcium sulfate - CaSO4 ·2H2O), fluorite (calcium fluoride - CaF2) and apatite (calcium fluorophosphate - CaFO3P or calcium chlorophosphate - CaClO3P)The top three countries that produce calcium are China, United States and India.Calcium is the main component of teeth and bones. However, too much calcium can lead to kidney stones or artery calcification.Calcium is the fifth most abundant element in the human body. Approximately one third of the mass of the human body is calcium after all water is removed.Calcium burns with a dark red color in a flame test.Calcium is used in fireworks to deepen the color. Calcium salts are used to produce orange in fireworks.Calcium metal is soft enough to cut with a knife, a lthough somewhat harder than the metal lead. People and other animals can often taste the calcium ion. People report is as contributing a mineral, sour, or salty flavor.Calcium metal reacts exothermically with water or acid. Skin contact with calcium metal can cause irritation, corrosion, and chemical burns. Ingesting or inhaling calcium metal can be fatal due to the burns it can produce. Sources Hluchan, Stephen E.; Pomerantz, Kenneth (2006)  Calcium and Calcium Alloys. Ullmanns Encyclopedia of Industrial Chemistry.  Weinheim: Wiley-VCH, doi:10.1002/14356007.a04_515.pub2Greenwood, Norman N.; Earnshaw, Alan (1997). Chemistry of the Elements (2nd ed.). Butterworth-Heinemann. ISBN 0-08-037941-9.

Thursday, November 21, 2019

CHOOSE ONE CHOICE Essay Example | Topics and Well Written Essays - 750 words

CHOOSE ONE CHOICE - Essay Example The contention of this paper is to examine Descarte’s mediation and determine if it they are a true representation of reality and whether the senses, as he claims are untrustworthy. During this mediation, he is sitting by the fire and commences by asking himself whether he can be sure he is sitting there doing what he thinks he is doing. He argues that he can be sure because his senses tell him so. He can feel his hands and the flames on them- surely, this should be sufficient proof that these things are happening? However, he questions this by comparing it to a dream. When he is dreaming, he imagines and believes things that would not make sense if he were awake. He even suggests that should he act in or feel as he does in his dreams, he would likely be assumed mad (Springett). He admits that he cannot really tell the different between being asleep and awake since the sensations are the same only one is abstract and the other concrete. He tries to differentiate between being awake and asleep; he can confirm that he is not asleep since he can feel the warmth of the fire and his eyes are wide. This would have been proof of his being awake except for the fact that he knows he has deceived himself thus previously while dreaming. Therefore, he posits that in view of the past occasions in which his senses have misled him, he would be unwise to trust them without question. In the process of eliminating the things he cannot prove, he examines the concept of a divine creator who he believes is all-good and all-powerful. Why then, he enquires, is it possible for him to be deceived if God in his ultimate power and goodness does indeed exist? He considers that it may not be God who is in charge of the universe but a cunning deceiver who tries to make sure we believe whatever we perceive to be true by confusing us (Springett). Descartes determines to defeat this being by refusing to believe anything but instead

Tuesday, November 19, 2019

Weighted-average cost of capital and capital structure Essay

Weighted-average cost of capital and capital structure - Essay Example These days the world community is fast coming to terms with the recessionary trends in almost all sectors. The corporate world is under severe pressure to cut costs and do justice with the existing workforce.On the one hand companies are trying to gain valuable support from the respective governments; while on the other hand, all efforts are being made to do away with undue expenditures, and making the capital structure optimal in efficiency. Weighted Average Cost of Capital (WACC) is a fundamental approach towards making the capital structure the most advantageous for the company. No doubt companies might have undertaken such exercise many a times in the past, but the manner in which the industry is experiencing the pressure in today's context, makes it all the more necessary for the companies to have a relook at some of the policies and procedures for calculating the WACC. Therefore, this study is an effort to analyze the procedures adopted for calculating the weighted average cost and how companies make use of such calculations in arriving at sound financial decisions for their investment plans.Managers are supposed to make strategic moves on the basis of both external and internal analysis. They have to control costs and manage money for the ongoing operations as well as for the futuristic investments. This could be in the form of preparing or reviewing budgets, expense reports, or travel authorizations. It may be cash management or sales management. For financial management, markets and environments are assessed. Internally, operating and financial capabilities of the company/ organization are analyzed by using the hard facts, i.e. the financial statements, budgets etc. Investment decisions happen to be quite crucial for a company and its business operations. Entrepreneurs often face the dilemma of adopting one type of capital structure as compared with alternatives available. There are a number of stakeholders involved in a business proposition. Besides the financial resources, the enterprise requires the support of human capital, intellectual capital, relationship capital etc. (Fletcher et al, 2003). While the efforts for optimizing other types of capital requires more of intellectual capital and internal control, the financial decisions for the company require a sound understanding of the fiscal position prevailing within the country/ region, the market position and the strategies being adopted by the competitive companies. The Weighted Average Cost of Capital therefore proves to be a handy tool in dealing with the financial decision and finding out the rate of returns that the company can expect in due course. The long term planning decisions ta ken with the help of WACC can also be reviewed during the course of operations, if it is found out that the actual figures are widely at variance with the expected rates of returns. The calculations of weighted average cost of capital involves according proportionate weight to each category of capital sources like, common stock, preferred stock, bonds and any other long-term debt1. Managerial economics demands analysis of current and actual costs. In the cost-benefit analysis opportunity cost also emphasizes the role of judgment. Computerized calculation can be done while analyzing the financial details of one's own company,

Sunday, November 17, 2019

Education is a significant tool Essay Example for Free

Education is a significant tool Essay Rodriguez and Freire could share an agreement on the fact that education is a significant tool on the path leading to success. Freire would disagree with Rodriguez on the fact that there is no â€Å"end of education†. Richard Rodriguez and Paolo Freire write of education as the core factor in ones life. Two Million Minutes, the film makes the argument that U.S. students are performing at a mediocre level, at best, in math and science, and that this cannot stand, given the growing economic and educational might of nations like China and India. U.S. student’s aren’t being pushed hard enough and are just getting by through high school, with the help of The Banking Concept of Education and The Achievement of Desire we can make a change in the student’s education and attitudes towards wanting to be successful in life. Through Freire’s lens, Richard Rodriguez would be seen as a banking student, but could later be seen as a problem-posing student throughout the course of his life; in the eyes of Freire, Rodriguez was considered a receptacle which he did not understand the knowledge he absorbed. With this comparison, the reader can conclude that the banking education is a great part of a student’s life; as seen in the documentary, 2 Million Minutes, students use all their time they have in high school, studying, memorizing their school curriculum in order to get a great education at a high level university to become very successful in their lives. This all ties into how the political aspect of the classroom has an impact on the society as a whole and having this power can change generations to come. The types of relationships Rodriguez had with his teachers, family and in life was affected by specific styles of education and as he looked through Freire’s lens of the banking concept, he came to realized that that method of education had a detrimental effect on his life. Early on in Rodriguez’s essay he illustrates the characteristics of an automaton which confirmed Freire’s views regarding the banking concept. Despite his definition of a â€Å"scholarship boy†, Rodriguez lacked self-confidence which led him to be overpowered by his teachers and his books. Through Freire’s lens, Rodriguez would be considered a waste basket. He was filled not only with his  teacher’s knowledge, but also with information obtained from his â€Å"important† books. Rodriguez seems to be a classic student of Freire’s banking system. Rodriguez shows signs of fleeing away from the ways of the banking concept early on. He concedes by saying, â€Å"I became the prized student anxious and eager to learn. â€Å"Too eager, too anxious an imitative and unoriginal pupil.† At the time Rodriguez was simply just absorbing the narrated information that he obtained from his teachers and books. Even though he was able to narrate the information he received, he did not truly know or understand the knowledge he absorbed. Rodriguez and Freire both state that education is vital for success. Freire states that, Projecting an absolute ignorance onto others, a characteristic of the ideology of oppression, negates education and knowledge as processes of inquiry (Freire 3).Rodriguez did not question or analyze the information; he simply accepted and deposited the knowledge without any doubts. By learning to use his education wisely and make connections between different texts, he heightened his intelligence. In 2 Million Minutes the featured American students Neil and Brittany are certainly intelligent, but they seem more concerned with extracurricular activities and friends than with their studies. Indian students Rohit and Apoorva, however, and Chinese students Xiaoyuan and Ruizhang all plan careers in math or science, and their families and schools support these goals. The film incorporates these students’ descriptions of their high school experiences and future aspirations with the hopes of their parents, and filmmakers juxtapose scenes from the different homes and schools. As it states â€Å"knowledge is a gift bestowed by those who consider themselves knowledgeable upon those whom they consider to know nothing.†(pg.1) Freire is stating that the students do not know anything and that the job of the teacher is to fill the piggy bank of the students minds with coins of knowledge. If we just give the students what they want and don’t allow them to engage back then they aren’t really learning anything. They should both be able to state their opinions, have conversations in which both students and teachers participate, and the students should have the opportunity to lead discussions. This way students develop a relationship with their teachers, their peers, and the world. This will enable them to receive an education where the teachers do not oppress the students, and there is a dialectical relationship between the two;  showing that they care and really want to be informed and learn something new. Although Freire and Rodriguez have different opinions, they both agree that education is the dominating event in the shaping of an adult life. Paulo Freire and Richard Rodriguez opinions of education are almost completely opposed, but they come to a conclusion of agreement in that the primary educational goal is to form a relationship with oneself, and with the world. Rodriguez spent many years of education fulfilling the â€Å"banking† concept, and although he later recognizes the loss it entailed, he primarily believes that imitation plays an important role in the process of education for one must do this to succeed. Here, Freire would argue that the educational system is currently oppressive towards the students, and that there is a sense of necrophilia behind it all, that being the love of death. This love of death, he explains, is the technique of teaching based on memory. Rodriguez would contradict this explanation of education, relaying that â€Å"banking† plays a large role in the success of the student. Freire and Rodriguez have opposing views on the ideas of imitation, alienation, and power, Freire believing all of these concepts need to be removed or reformed and Rodriguez believing that they are important aspects for academic success. Freire’s view on Rodriguez is that he truly didn’t understand what he was being taught, and that’s where The Banking Concept of Education comes in which Rodriguez isn’t communicating with his teachers he’s just listening to what he’s being taught. Paulo Freire and Richard Rodriguez have contradictory views concerning education. Paulo Freire discusses the negativities of present education and explains how it should be reformed, whereas Rodriguez illustrates his own life in education, and how it led him to be the person he is today. Freire believes in â€Å"problem posing education† which consists of an alive, dynamic change in students, allowing them to become humanized with a relationship with the world. 2 Million Minutes it stated that U.S. students aren’t focused and determined to do well in school like those in other countries like India and china. In comparison between the United States with China and India, there is a definite difference between the difficulties of the curriculum within the educational system. Even though we would believe that the educational system in U.S. is the complete and the most perfect one in the world; the amount of the curriculum contents students learn are actually a lot less than students in China and  India. Freire would argue that if Rodriguez was educated under the method of problem-posing he would have embraced his home life and would have developed as an individual. In the end Rodriguez had balanced his life out and reconnected with his family. Education in the end helped Rodriguez realize that other elements of his life are important. Both Freire and Rodriguez believe that a person cannot be without education.

Thursday, November 14, 2019

Gender Theory Essay -- Gender Issues

Gender Theory Gender Theories can be related to a person’s emotional stability, status in society, work ethics and most important their ability to relate to others. As the sources of text, personal experience, research books, articles and websites are used to explain the importance of male and female communication, in itself it is only a theory based on the historical and internal learning that influence me as a student (Wood, 2011). In the end, the theory that best describes my gender characteristic will influence the outcome of opinion. That is what makes Gender Theory so interesting, it is a theories based on personal bias. In order to explain the differences and similarities in gender several theories have been established and researched with each having its own validation. Biological Theory Research has established that the biological theory regarding genders relies heavily on the chromosome makeup of individuals. Body chemistry makeup plays a large role in this; chromosomes are a significant factor in the physical, emotional, and social aspect of gender. Men having the chromosome XY are the determining factor in the sex of children they produce yet women having the XX according to the text are the dominant in social, heredity, and passing of some intellectual skills. Because the differences in not only social skill and physical skills there is evidence that relates the increase in hormonal influence to how men and women interact emotionally. Interpersonal Theory This theory focuses on the interpersonal relationships formed by individuals based on their sex makeup. There are three sub theories listed within this theory psychodynamic, social learning and cognitive development with each having its own argument... ...female goes to work and is the financial provider. As this occurs, it is possible new theories will be developed but communication will always be a factor between gender groups, this is because in general we are all different and come together with varied backgrounds, beliefs and predisposed opinions. There is not necessarily a right or wrong, in reality migration of people with the same interest, cultures, and beliefs will continue to form pocket communities where they can communicate with like in kind. References †¢ (2012). Anthropological theories. Alabama: DOI: http://anthropology.ua.edu/cultures/cultures.php?culture=Feminist Anthropology †¢ Standpoint theory. (n.d.). Retrieved from http://users.ipfw.edu/lakes/Standpoint Theory.html †¢ Wood, J. (2011). Gendered lives: Communication gender and culture. (10th ed.). Boston: Wadsworth Cengage Learning

Tuesday, November 12, 2019

Job Rotation Programs Essay

Job rotation programs are very enriching but require much energy from both the company implementing the program as well as the employees. Job rotation is the systematic movement of employees from job to job within an organization. Job rotation is a systematic career development strategy that moves employees laterally and offers customized assignments for specialized learning. Rotation assignment can run from six to eighteen months or longer. Employees who participate in job rotation programs develop a wide range of skills, and generally they are more adaptable to changes in jobs and careers and more engaged and satisfied with their jobs in comparison with workers who specialized in a single skill set or domain. † (Fiester, 2008) Participating in a job rotation program helps to prevent stagnation and job monotony as well as the opportunity to explore alternative career options within the organization. I participated in Chrysler’s Management Trainee program and I was able to work in four distinct areas of the Procurement and Supply. As a buyer, I was able to see just how everything comes together. I worked with engineers and sales teams and helped with cost cutting measures. I moved into the position of transit supervisor and worked with the trucking industry. That allowed me to get close to the Just-in-Time side of the business and working with drivers, plant schedules and winter weather problems. I then moved into the position of Supplier management and worked to help the suppliers with delivery issues. My last rotation was in the plant where I saw it all come together. In the plant, I actually saw the parts that I had ordered go onto the vehicle. I saw the process come full circle. My rotations allowed me to see how what I did as a buyer affected what happens in the plant. In the plant, I was constantly wondering why parts were being moved to Mexico. I understood the cost savings, but when you are waiting for a train to arrive or a truck that is stuck at the border – those decisions become quite a headache. Article in Relation to HRM Companies as a whole are looking for ways to not only bring in the best and the brightest, but they are also looking for ways to keep them. Job rotation programs allow companies to give employees options. If they can move around the company in a company sponsored program, they can see what sort of opportunities they like and would be best for their career aspirations. Recruiting can get expensive but it you can allow your employees the chance to see what their options are within the company, they are more likely to stay. A formalized rotation programs allows them to move around with looking like they are jumping from job to job. That does not look good. Sustaining interest in a single job is not always easy and could cause retention problems for companies. There is a downside to job rotations. If the employees enter the job and don’t have the skills necessary, then the work will often fall on the others within the department. Because there is a learning curve, and because the work has to get done, someone in the department will have to take up the slack and there may be some resistance or push back. (Jusko, 2011) Conclusion I would have to say that after participating in the job rotation program at Chrysler, I was a much better at each and every job after that.  When I was in a buying position, I was especially sure that I built in time to cross the border or as a delivery specialist, I discussed routing with suppliers. I would have to say that the most beneficial time I spent was at the plant. Every decision made from the design of the vehicle to the location of the supplier effects what happens as the assembly plant. It would be my suggestion that every person that has something to do with the manufacturing of anything rotate through the plant and get a feel for what the decision you make may mean down the line.

Saturday, November 9, 2019

Personal Income Tax System In Malaysia

A tax is a financial charge or other levy imposed upon a taxpayer that known as an individual or legal entity by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxation is a compulsory levy that the government of a country will finance their expenditure by imposing charge to the persons, individuals, businesses and other bodies to allows the government provide money needed for them to run their operation and to achieve economic objective of the government. Tax is actually not meant to be paid by all people but focuses towards some class of people.As for personal income tax, it need to be paid by the person who earns income up to certain amount and for corporate tax, it imposed on the corporate entity that makes profit from the businesses. In achieving the economic objective, government will take some action such as reduction in taxable person income by the amount paid as the interest on home mortgage loans which will generates more jobs , encourage public to purchase a local produce, reducing inflation and discourage the consumption of certain goods.In Malaysia tax system, it comprises of corporate and personal income tax, custom duty and local tax. The personal income tax is liable for the individual who has income that derived from Malaysia or received in Malaysia from outside Malaysia for a year of assessment. The tax will be imposed to the resident and non-resident individual in different ways.The resident individual will subject to income tax derived from Malaysia and income received in Malaysia for outside Malaysia whereas non-resident individual will be subject to income tax accruing in or derived from Malaysia. In contrast, non-resident is subject to tax at a flat rate of 25%. In additional, income that received by an individual in Malaysia which income is derived from outside Malaysia is exempted from tax with effect from the year of assessment 2004.Under section 4 of Income Tax Act 1967, income that is su bject to tax comprises of Section 4(1)(a) which is gains from a business, Section 4(1)(b) which is gains from an employment, Section 4(1)(c) which is dividends, interest or discounts, Section 4(1)(d) which is rent, royalties or premiums, Section 4(1)(e) which is pension, annuities or other periodical payment which are not falling under any of the foregoing paragraph and lastly under Section 4(1)(f) gains that not falling under any of the foregoing paragraphs. Besides that, non-resident individual are alsosubject to tax of the amount paid in consideration of a service rendered by the person or employee for the use of property of any plant, machinery or other apparatus purchased from such person. Under capital gains, it will be tax in the form of real property gains tax. This tax is arising from disposal of real property in Malaysia.Real property gain tax is known as tax on disposal of shares in real property companies which owns shares defined value of such asset not less than 75% of the company's total tangible assets.Starting from 2010, disposal of real properties that are held for 5 years and below are subject to real property gain tax which the tax rate is 5%. In contrast, for the employment income, employer is required to deduct tax monthly from their employee’s remuneration and submit it to the Inland Revenue Board of Malaysia.For corporate income tax, resident companies are subject to tax on income accruing in or derived from Malaysia. Income that received in Malaysia from outside Malaysia is exempted from tax except for the companies that involved on the business of insurance, banking, sea or air transportation.Non-resident companies are subject to tax on income accruing in or derived from Malaysia only. Incomes that are derived from outside Malaysia which is foreign income will be non-taxable income. Business income of non-residents is subject to tax once it derived through a permanent establishment in Malaysia.There is a self-assessment in the tax system in Malaysia which required individuals to file and pay their tax based on the time requirement. An individual must file and pay their tax if they has a chargeable income for a year of assessment and has no chargeable income for the year of assessment.An individual who has a chargeable income for the year of assessment, they required to furnish a return for the immediately preceding year and have furnished a return for the immediate preceding year. Under Income Tax Act 1967 of Section 2 describe that royalty as any sums paid as right to use the artistic, patents, copyright, design, trademarks, films where such films are to be used in Malaysia. A person who is liable to pay a royalty that has a Malaysian source to an individual who is not known to him to be a resident in Malaysia and to a company, partnership or any other body of persons who does not carry a business in Malaysia.Besides that, the royalty is said to be derived from Malaysia if the responsibility for the paym ent lies with a resident of Malaysia and the responsibility for the payment lies between the government and state government itself.There is a term of local tax in Malaysia which refers to as the property tax collected by the local authorities for the provision of service to the residents. The property tax is levied on all property such as agricultural, factories, residential and shops located in the areas under jurisdiction of local authorities.Furthermore, the rate of the tax collected is different from one local government to another and it is also different in form of the property rights. Question 1(B): Examine the taxation needs of the present times (locally and internationally).So far Malaysia is using an income based direct tax for the purpose of taxation of goods and services in the country and with international transactions. So, isn’t it better for the country to switch to a consumption based indirect taxation?First of all, what is the difference between direct and indirect tax. The difference between a direct and indirect tax is a challenging issue. It depends on whether it is viewed on the economic way or on the legal way. In this case the interest is given to the economic view only.Based on economic perspective, a direct tax will refer to any levy that is both imposed and collected on a specific group of people or organizations. An example of direct taxation would be income taxes that are collected from the people who actually earn their income.In the opposite, indirect taxes are collected from someone or some organization other than the person or entity that would normally be responsible for the taxes; in other words, an indirect tax is technically an income tax levied against people, corporations, and other legal entities.A sales tax, for instance, would not be considered a direct tax because the money is collected from merchants, not from the people who actually pay the tax (the consumers). A goods and services tax in Malaysia (GST), a v alue added tax, was scheduled to be implemented by the government during the third quarter of 2011.Its purpose is to replace the sales and service tax which has been used in the country for several decades. The government is seeking additional revenue to offset its budget deficit and reduce its dependence on revenue from Petronas, Malaysia's state-owned oil company.They estimated to four-percent the tax rate in order to replace a sales-and-service tax of between five and ten percent. The Goods and Services Tax Bill 2009 was tabled for its first reading at the Dewan Rakyat (the lower house of the Malaysian parliament) on 16 December 2009.It was delayed amid mounting criticism. The government responded by asserting that the tax on oil income will not be sustainable in the future. National Consumer Complaints Centre head Muhammad Sha’ani Abdullah has said, â€Å"The government should create more awareness on what the GST is.The public cannot be blamed for their lack of understa nding, and thus, their fears†. Sha’ani says that the GST will improve accounting, reduce tax fraud, and facilitate enforcement of the upcoming Anti-Profiteering Act.Muslim Consumer Association of Malaysia leader Datuk Dr. Ma’amor Osman said the GST could help end dishonest business practices, but expressed concern about how the tax would be applied to medical products and services. A group leading the campaign against the GST, Protes which objects to the GST because of concerns about its effects on low-income Malaysians, cancelled a planned protest but has stated that they will continue to agitate against the legislation Difference between Malaysian taxation and other countries, they need to harmonize.Most of the countries in the world currently use income based taxation. Those countries use two systems for taxation purpose: territorial or residential. Malaysia is one of the few countries in the world using territory based taxation. The tax is applied mainly over local income, in other words, income from a source inside the country. Malaysia operates under a Self-Assessment System (SAS) and income is taxed on a territorial basis.Income tax in Malaysia is imposed on income accruing in, or derived from, Malaysia except for income of resident companies carrying on a business of air or sea transport, banking or insurance, which are taxed on a worldwide basis. Foreign-source income received in Malaysia is not taxable.In the residential system, residents of the country are taxed on their worldwide income (local and foreign). This difference of tax systems may overlap some time, giving rise to a taxation issue. Some taxpayer may be taxed more than once.There is another group, the United States which applies tax based on citizenship. There will be taxation conflict at the international level. For instance Malaysia and Singapore have a tax agreement in order to avoid double taxation for the same person and the same income between the two countries.B ased on the preceding, the taxation system in Malaysia should be reviewed in order to simplify the international transactions as well as multinational operations between the country and others. This could help to ease the business transactions both locally and internationally.Taxation used as a tool to attract investors which useful to note that the Malaysian Government, in trying to attract foreign direct investment, is amiable to consider pre-packaged incentives, Factors such as the size of investment, level of spin-off, employment opportunities, and technology transfer, whether of national and strategic importance will play a role for granting of the incentive. Malaysia is experiencing an increasing inflow of investors from around the world because of various reasons. One of the main reasons is the tax incentive provided by the government to attract foreign capital and know-how.At this point the country is doing very well to gain competitive attractiveness. The tax legislature in Malaysia keeps updating the tax law very often to follow the country’s development need. Switch tax policy is a need as in a multi-stage, broad-based Goods and Service tax (GST) has been announced by the Malaysian Government to replace the existing single stage sales tax and service tax. The implementation date remains unannounced at this juncture. The Malaysian tax specialists deemed more beneficial to make this switch.Experts also have argued that complexities due to timing and inflation adjustment should be avoided. To do so, the authorities need to switch the taxation system from an income based one to a consumption based one. Under such a system all business purchases would be deducted immediately.Borrowing in excess of investment would be added to income, and lending would be subtracted; the resulting tax base would be consumption. Through the tax saving resulting from expensing, the government, in effect, becomes a partner in all investments; the revenues it subsequen tly receives are best seen as the return on its investment.A consumption-based tax imposes no burden on income from marginal investments, because the private investor keeps all of the income relating to his share of the investment. As a result, such a tax does not favour present consumption over saving for future consumption, as the income tax does.Some economists view the flat tax as an alternative that is even simpler than consumption-based taxation but would achieve similar economic effects. It works by exempting most capital income from taxation at the individual level that is, only labor income is taxed.This proposal, like consumption-based taxation, suffers from the loss of  progressivity those results when the tax on most capital income is eliminated. No country uses either of these consumption-based direct taxes. To sum up, the Malaysian authorities has some changes to make in order to improve its own tax system and support the economic growth of the country.The current ta x system is not bad or unproductive, but just to improve through the establishment of a tax policy that is more or less similar to at least the neighbouring countries or least extend the bilateral and multilateral tax agreement with the business partners, as well as the foreign investors.It is also highly advisable deepen the analysis about the implementation of the consumption based taxation to determine whether the switch could be beneficial. Question 1(C): Discuss whether system of tax on goods and services is now timely and appropriate for Malaysia.Goods and services tax (GST) is known as a consumption tax based on the value-added concept. It imposed on sales of goods and services in every production. The tax consumption which the indirect tax charged towards importations and on the value added to goods and services sold by one business to another, or to the end consumer.The new tax system of GST is considered as more efficient tax system. The implementation of GST replaces the current Malaysian service tax and sales tax. Sales tax is a form of indirect taxation which imposed on consumers and collected by business entities while service tax is a form of indirect tax imposed on specified services called as taxable services when the services are provided to the consumer at the time. There are lots of arguments arrived on the introduction of GST in Malaysia especially from various parties who is the taxpayer whether it burden the peoples when being implement.GST have more comprehensive, transparent tax system. It inclusive of the manufacturing and distribution stages as well as providing a tax credit claim for GST paid on business inputs while the sales tax is imposed only at the manufacturing stage when the goods are manufactured or imported.Thus, the GST will overcome the various weaknesses inherent in the present consumption tax system such as double tax, leakages thru transfer pricing and more. The government implement GST as part of their tax reform prog ramme.The objective of this new system, GST is to enhance the capability, effectiveness and transparency of tax administration and management. GST covers all types of goods & services sold to Malaysian & non-Malaysian residents except for common commodities.Government expected that the consumers will have benefit from the price reduction in most of the goods and services which has cheaper services. As a consumer, the GST will affect us as the prices of goods and services which currently have little or no taxes will increase slightly.Although there will be slightly increase in term of pricing, the government also has decided that 40 basic goods and services will be exempted from the GST such as basic foodstuff, residential accommodation, education, health services, communication, water and electricity, public transportation, hardware and maintenance and more.There are various types of businesses that charged to GST. GST is charged and collected on all taxable goods and services produ ced in the country including imports where they need to pay the GST at the time of importation.To business supplying the good and services, they need to pay within one month at the end of taxable period, it depending towards the classification that done by the GST authorities. Thus, businesses registered under GST can charge and collect GST.The social and pricing impact studies conducted by the Ministry of Finance indicated that the suitable GST rate is in the range of 4% of value added to good and services at each stage of production. Value added in this system basically is the mark-up in arriving at the selling price of a product and service.The rate is indicated as a standard rate which is expected to give benefits and to reduce the unduly burden of the rakyat and consumers especially to whom that fall in the lower income group. A business that have annual turnover that is more than RM500, 000 needs to register for GST, this is to ensure that the small businesses are free from GS T. The registration can be done by manually or online within 28days from the end of the month where the threshold is reached.Towards businesses that are not reached the threshold, they can voluntarily apply to be registered under the GST and the businesses must remain in the system for at least 2 years followed in the policy. If the government implement it in Malaysia, they will provide a sufficient time for business and industries to make them ready as GST is the new tax system.It will be around 18 to 24 months as various businesses have different types of primary activities in their businesses. Lots of preparation need to be done including preparing their business computer system, hardware and software to get ready for this implementation.Who will responsible to handle the GST accounting and GST taxation as it involved setting up business records, calculation of GST taxes and more. Training is needed either done by the government or by sending the staff for external training as th is will increase the rate of readiness towards this implementation.In additional, the issues on transitional of GST tax need to be study as to avoid the double taxation and disruption. Therefore, they need to understand the detailed rules and consider how GST would apply to their own business operations to avoid any problems occur in future after the system is being implemented.Corruption is not a rare thing in Malaysia as businesses has already included corruption prices in goods & services. How does that not reflect additional costs to consumers? Therefore, the government need to take step in controlling the prices.They need to ensure that the businesses do not take advantage of the GST implementation to increase prices of goods to make excessive profits. A Heavier fines and penalties will be imposed to make sure that the businesses comply with the rules and procedures formulated. Towards dealing with the issues relating to non-compliance and fraud, various approaches will be used by the government.A risk assessment programme will be used to identify types of businesses and persons with high tendency to commit non-compliance and fraud. Moreover, a comprehensive audit programmes is one of the programme that being used to all business and this programme also will be used in the system to fight non-compliance and fraud cases.Thus, a business records and accounts need to be audit by independence auditor to give a true and fair view of the financial statement. Prime Minister has guaranteed that there is no inflation but with the introduction of GST, the chain of passing the cost will end up usually at the hands of consumers.The multiple stage tax of GST would rise up the final consumption price which might lead to inflation in short while. Malaysia economic would be more conservatives and tided to move forward for low income workers with a high living cost that can be seen in present time.A good approach can be seen when the government learn and get good referenc es from countries that impose GST such as Singapore and Thailand before implemented the tax scheme. Last but not least, the result of GST implementation could not be seen in this current time but they need to ensure that the GST does not burden the people, especially the lower-income group.As a business taxpayer they need to be alert and aware regarding this new implementation. Organised seminar or workshop need to be attend to have a better understanding and at the same time will reduce any conflict occur. GST awareness and education programmes need to be conducted on an on-going basis until the GST is implemented and the answer from the survey can help the government to make decision and a proper preparation need to be done as in computer system or in other medium that GST will be used in future. Therefore, the government need to give businesses ample time to be ready for GST implementation.

Thursday, November 7, 2019

HR responsibilities

HR responsibilities PAGE PAGE 3 Roles and Responsibilities of a Human Resource ManagerRoles and Responsibilities of A Human Resource ManagerWe all know that the most important resources in a business are the employees. That is why managing the human resources, or employees, in an organization is a very significant job and carries with it a lot of responsibilities that include recruiting and interviewing new employees, hiring and firing, training, salaries and benefits, and lastly conflict mediation. To assist with writing this paper, an interview was conducted with Mr. Ahmed Samir, HR Manager of Chili's in Jeddah, Saudi Arabia. Mr. Samir stated that the main job of an HR manager is to oversee all the aspects of employee development and making sure that the organization is staffed with well-trained and competent workforce. A human resource manager's responsibilities might differ from one day to another, but generally the manager serves as the go-to person when it comes to employees' activities or compla ints.2011 Jeddah floods - 1As mentioned above, one of the responsibilities of an HR manager is to recruit and interview prospective employees. An HR manager works exclusively with higher management to make sure that prospective employees are qualified and positioned in the appropriate division. When a job opens up, an HR manager is responsible for developing a job description and promoting for the new position. They are also responsible for performing background checks and contacting references. Another main task of an HR manager is hiring and firing decisions. If a new worker is hired, a human resource manager is responsible for setting up the required paperwork and contract. Additionally, when an employee is fired, an HR manager is responsible for issuing a final paycheck and other appropriate arrangements. The manager also makes sure to take the employee's access code or keys before the...

Tuesday, November 5, 2019

Real Pirate Quotations

Real Pirate Quotations Note: These are real quotations from actual pirates during the Golden Age of piracy, which lasted roughly from 1700 to 1725. If youre looking for modern quotations about pirates or quotations from movies, youve come to the wrong place, but if youre looking for authentic historical quotations from historys greatest sea-dogs, read on! Anonymous Pirate (Context) When asked on the gallows if he repented. Yes, I do heartily repent. I repent I had not done more mischief; and that we did not cut the throats of them that took us, and I am extremely sorry that you arent hanged as well as we. (Johnson 43) Bartholomew Black Bart Roberts In an honest service there is thin commons, low wages, and hard labor; in this, plenty and satiety, pleasure and ease, liberty and power; and who would not balance creditor on this side, when all the hazard that is run for it, at worst, is only a sour look or two at choking. No, a merry life and a short one, shall be my motto. (Johnson, 244) (Translation: In honest work, the food is bad, the wages are low and the work is hard. In piracy, there is plenty of loot, its fun and easy and we are free and powerful. Who, when presented with this choice, would not choose piracy? The worst that can happen is you can be hanged. No, a merry life and a short one shall be my motto.) Henry Avery (Context) Informing Captain Gibson of the Duke (who was a notorious drunkard) that he was taking over the ship and going pirate. Come, dont be in a fright, but put on your clothes, and Ill let you into a secret. You must know that I am Captain of this ship now, and this is my cabin, therefore you must walk out. I am bound to Madagascar, with a design of making my own fortune, and that of all the brave fellows joined with me...if you have a mind to make one of us, we will receive you, and if youll turn sober, and mind your business, perhaps in time I may make you one of my Lieutenants, if not, heres a boat alongside and you shall be set ashore. (Johnson 51-52) Edward Blackbeard Teach (Context) Before his final battle Damnation seize my soul if I give you quarters, or take any from you. (Johnson 80) (Translation: Ill be damned if I accept your surrender or surrender to you.) Blackbeard Lets jump on board, and cut them to pieces. (Johnson 81) Howell Davis (Context) Dissolving his alliance with pirates Thomas Cocklyn and Olivier La Buse Hark ye, you Cocklyn and la Bouche, I find by strengthening you, I have put a rod into your hands to whip myself, but I am still able to deal with you both; but since we met in love, let us part in love, for I find that three of a trade can never agree. (Johnson 175) Bartholomew Roberts (Context) Explaining to his victims that he was under no obligation to treat them kindly or fairly. There is none of you but will hang me, I know, whenever you can clinch me within your power. (Johnson 214) Black Sam Bellamy (Context) To a Captain Beer, apologizing after his pirates had voted to sink Beers ship after looting it. Damn my blood, I am sorry they wont let you have your sloop again, for I scorn to do anyone a mischief, when it is not for my advantage. (Johnson 587) Anne Bonny (Context) To Calico Jack Rackham in prison after he had decided to surrender to pirate hunters instead of fight. I am sorry to see you here, but if you had fought like a man, you neednt be hanged like a dog. (Johnson, 165) Thomas Sutton (Context) A captured member of Roberts crew, when told by a fellow pirate that he hoped to make it into Heaven. Heaven, you fool? Did you ever year of any pirates going thither? Give me hell, its a merrier place: Ill give Roberts a salute of 13 guns at entrance. (Johnson 246) William Kidd (Context) Upon being sentenced to hang. My Lord, it is a very hard sentence. For my part, I am the innocentest person of them all, only I have been sworn against by perjured persons. (Johnson 451) About These Quotations All of these quotations are directly taken from Captain Charles Johnsons A General History of the Pyrates (page numbers in parentheses refer to the edition below), written between 1720 and 1728 and considered one of the most important primary sources on piracy. Please note that I have made minor cosmetic changes to the quotations such as updating to modern spelling and removing capitalization of proper nouns. For the record, it is unlikely that Captain Johnson actually heard any of these quotations directly, but he did have good sources and it is fair to assume that the pirates in question said, at some point, something reasonably like the quotations listed. Source Defoe, Daniel (Captain Charles Johnson). A General History of the Pyrates. Edited by Manuel Schonhorn. Mineola: Dover Publications, 1972/1999.

Sunday, November 3, 2019

Future & Forecasting Essay Example | Topics and Well Written Essays - 1250 words

Future & Forecasting - Essay Example Four companies under analysis, Black and Decker, Makita, Bosch, Porter Cable, are direct competitors participating in the power tool market. Competitiveness foundations are the set of macroeconomic, policy, and infrastructure variables that determine an economy's long-term dynamic competitiveness. Economists acknowledge the critical influence of government policies on economic efficiency and growth. Black and Decker is a leading company faced by strong competition and market fluctuations. On the business level, Black and Decker has followed sourcing and acquisitions strategies which help the company to compete and grow. Black and Decker undertook three initiatives: it diversified its products, often through acquisition, into other related products and services; it diversified geographically; and it began an intensive R & D program to find a suitable raw materials to replace old technology. On the corporate level, the aims are to achieve global leadership and enter Asian markets. On t he business level, Black and Decker implements inventory rightsizing strategy and specific value-chain strategic design. Innovations are the main tool used by the company to grow and penetrate new markets, primarily Asian and Latin countries. On the operational level, the company uses multi-echelon inventory optimization and improves its safety-stock levels. Economists argue that competitiveness foundations are correlated positively with economic growth. The case of Black and Decker shows that reduced inventory investment allows the company to obtain stable market position and increase productivity. On the functional level, the company created a strong brand name and customer loyalty appealing with unique value proposition to diverse customer groups (www.blackanddecer.com). Makita, a Japanese-based company, is a leader in four segments: portable general purpose tools, woodworking tools, stationary woodworking machines, and other woodworking items. On the functional level, the company introduces products able to meet the diverse requirements of target audience. On the operational level, Makita use special scheduling and cost reduction methods which help the company to save costs and deliver products faster and easier. Makita is a low-cost producer. On the business level, Makita follows a standardized approach. It produces standardized power tools for world consumers. For an established business it is helpful to identify the stage of development that the business has reached and recognize that it is a point in the development process. Decisions can then be taken to remain at that stage (if relevant) or seek to move on. On the corporate level, Makita follows acquisition strategy as the main tool to reach global markets and penetrate European countries. Fo r instance, strategic alliance with Nailer Business of Kanematsu-NNK