Clinical Psychology OCD treatment and approaches Essay

Obsessive-Compulsive Disorder (OCD) has a cognitive-behavioral component that includes a distortion of an individual’s environment. OCD has similar components to many anxiety disorders. Anxiety is a result of a disrupted and dysfunctional thought patterns. Anxiety produces adverse reactions affecting the nervous system and an overload of stimulation. Research suggests a genetic predisposition and hormonal malfunction can contribute to an individual’s suffering from OCD. The obsessions of OCD are impulses an individual cannot control. The individual affected by OCD feels the only relief from the compulsions is to complete the rituals to relieve the anxiety. The behavioral components associated with obsessive thoughts and impulses produce ritualistic practices. The emotional components from a psychodynamic perspective have possible implications from early childhood with negative feelings associated with the relationships with his or her parents. Psychologists suggest the underlying condition later evolve into an OCD diagnosis (Hansell & Damour, 2008). There are four major approaches for the treatment of obsessive-compulsive disorder (OCD). Cognitive-behavioral, humanistic, family systems, and psychodynamic approaches are the four major therapy treatments. These approaches have different perceptions of methods for management. Each approach understands obsessive compulsive disorder as a disorder where an individual exhibits undesirable repetitive and anxiety producing behaviors and emotions followed by a compulsive behavior of repetitive rituals. The individuals affected by OCD believe the anxiety will be reduced by performing the ritual (Hansell & Damour, 2008). Cognitive-behavioral theory establishes the negative behaviors associated to an individual’s environment with positive or negative reinforcements and consequences for the actions. The individuals suffering from OCD respond and adjust to his or her behaviors associated with interaction received in his or her environment. Cognitive-behavioral theory with OCD associates the compulsive behavior of rituals that provide perceived relief from anxiety as produced by disturbing thoughts and impulses (Hansell & Damour, 2009). The approach facilitates a decrease and reduction in the anxiety as it associates with the reinforcement of the rituals. The cognitive behavioral approach focuses on changes in the way an individual responds to the stressor, changing the ritualistic response to the disturbing thoughts. The individual is asked to think about something disturbing to become anxious and not practice the usual ritualistic behavior as part of treatment (Cottraux, Yao, Lafont, Mollard, Bouvard, Sauteraud & Dartigues, 2001). The goal of cognitive-behavioral therapy is focused on the disruption of the ritualistic behavior and allows the individual to experience the anxiety without the ritual to develop coping skills and process the thoughts (Fisher & Wells, 2005). The process of obsessive thoughts and ritualistic behaviors is interrupted causing the behavior to discontinue negative reinforcement of the anxiety breaking the ritual patterns. Treating the individuals with strategies to deal with anxiety teaches self-efficacy when reaching the desired goals. The therapist should specialize in cognitive therapy for training and knowledge to assist the individual in treatment (Barlow, 2007). The focus of this approach is different from Humanistic approach and other approaches by teaching to interrupt the ritualistic behavior The Humanistic approach focuses on the existential assumptions that personal agency and free will are the idea of all individuals. The concepts to the theory are that individuals are basically good with innate desires to become better and make the world better. The humanistic approach emphasizes the self-worth of individuals and his or her values are of good nature. This approach is positive and optimistic theorizing the understanding that humans desire to be free of pain and despair. Maslow theorized personal growth as a primal human motive and personal growth are lifelong. The Humanistic perspective was very popular after World War I (Dombeck, 2006). This approach is less effective in treating OCD than other approaches. Humanism embraces the assumption of an individual is a cognitive aware being. The main principle of humanism argues other schools of therapy apply the approach as the therapy and treatment of the mental illness instead of the individuals actively participating in maintaining his or her emotional state (Plante, 2011). The goals of humanistic therapy for OCD is focused on recreating a positive and appropriate environment. The change in the individual’s environment assists him or her in development for evolving into mature healthy individuals. Psychological dysfunction with OCD is caused by a disruption in the development of individual’s maturity and social skills. The treatment enables the individuals to develop a natural environment and the abilities to live in a healthier environment and mental state. Humanistic therapy has the expectation of normalcy and that is the goal. This behavioral therapy encourages the replacement of bad behaviors with more appropriate ones. The positive replacement of problems assists with less anxiety and fear. Research has not proven the humanistic approach to an effective treatment for relieving the symptoms of OCD (Dombeck, 2006). Unlike the Family system approach that shows best results in treating OCD. Family systems approach consists of assistance from the therapist with the family in assessing the individual’s disorder. The goal is to improve the communication of the unit. There are several techniques applied to accomplish this including for example changing the perceptions of the family. Developing a rapport with the family assists the therapist in understanding the reasons the individuals became OCD with insight to the dynamics of the family unit. The therapist identifies the anxiety producing relationships between family members (Plante, 2011). Developing coping mechanisms to the symptoms of anxiety producing thoughts and ritualistic coping behavior is the main focus of treatment. The focus on reducing the symptoms of OCD of the individual includes comprehension and understanding of the anxiety and distress the individual experiences. Identifying the source of the anxiety producing stressors assists with establishing new avenues to relate to the family unit, interrupting the individual’s obsessive-compulsive behaviors (Zohar & Insel, 1987). The therapist attempts communication repair to re-establish healthy communication within the family and decrease any inaccurate assumptions by the family about the individual’s symptoms that increase the stressors that produce OCD symptoms. The approach focuses on disengaging dysfunctional family behaviors and establishes a better family relationship. The family unit contains the dysfunction that triggers OCD behaviors (Plante, 2011). Family therapy is an effective treatment in addition to other therapies as part of a multimodal treatment focused on emotional disorders however; the severe symptoms of OCD require combined therapies (Stein, 2002). History shows psychological treatment focused on the individual with the family unit as the cause of OCD symptoms and behaviors. Family members were not included in the individual’s therapy. The family members were not considered relevant to the recovery of the individual. Later psychological discipline family system approach was established and applied in clinical applications (Plante, 2011). Family systems therapy focuses on the inadequacies in the family unit. Family systems therapy is less efficient as a single therapy for the treatment of OCD therefore in combination with other therapies increases the successfulness of the treatment (Barlow, 2007). Psychodynamic therapy focuses on anxiety associated with unconscious emotional beliefs. Therapists apply basic psychodynamic techniques to anxiety disorders (Fisher & Wells, 2005). The individual and the therapist establish a relationship where the individual is encouraged to discuss openly the underlying reasons of the anxiety. Guided imagery is applied in the this approach. The therapist assists the individual to identify and understand his or her issues as a reaction to current and past issues. The psychodynamic approach assists to uncover unconscious reactions therefore the therapist assists in interpreting the individual’s thoughts, feelings, and dreams. The therapist assists the individual in identifying the unconscious motives to resolve the negative emotions. Identifying the causes of anxiety is effective with treating anxiety disorders. Psychodynamic therapy develops treatment goals (McLean, Whittal, Thordarson, Taylor, Sochting, Koch, Anderson, 2001). Severe cases of OCD are most effectively treated with a combined cognitive behavioral therapy and psychodynamic therapy in relieving the symptoms of OCD. Training psychodynamic clinicians to apply cognitive-behavioral techniques assist in a more successful treatment plan and successful treatment of individuals with OCD (Barlow, 2007). The major theoretical approaches of behavior assist psychologists with the understanding of mental disorders. Cognitive-behavioral approach focuses on measuring observable behavior by applying classical and operant conditioning to the individual’s behavior. The humanistic approach focuses on the individual’s ability to develop the skills to become a more active with growth oriented goals (Plante, 2011). The family systems approach explains OCD behaviors originate from the consequences of family dysfunction. The psychodynamic approach focuses on the unconscious influence of the individual’s lack of ability to develop healthy mental processes. Psychology assists in developing a healthy relationship in the unit relieving the individual of the symptoms of mental illness. All of the approaches have advantages in treating specific disorders; some are proven more effective with specific challenges and some perspectives. The combination of various perspectives in clinical psychology allows the therapist to apply therapies for a more successful change in the individual’s behaviors. Research and clinical practice assist in uncovering the various human behaviors making development of these approaches change to accommodate these new discoveries of mental disorders and the treatments (Plante, 2011). The path to healthy homeostasis of the mind requires proper treatment to balance mental health.

The Blue Sword CHAPTER TWELVE

The third morning dawned as bright and valiant as the two before; and still slightly bemused but cheerful, Corlath's entourage made itself ready to follow its leader back down the mountain. Harry contrived to be the very last of the file, and she looked around her as the penultimate horse and rider left the clearing before the hall and disappeared down the close-grown trail. She had been standing where she was standing now when Corlath had stepped into the clearing before the hall, Fireheart at his heels, to bid farewell to the man he had come to see. They spoke a few words, too low for her to hear as she skulked in the background, as well as anyone on a tall bright chestnut horse with a hunting-cat at its feet could skulk; and then she saw Corlath hold out one hand, palm down and fingers spread, toward Luthe. They held each other's eyes for a long moment, and then Luthe reached out two fingers to touch the back of Corlath's hand. Corlath turned away and mounted, and the Riders began following him into the mouth of the trail. Narknon was yawning hugely, leaning against one of Sungold's forelegs. She had been grumbling to herself all morning, although she seemed to know they were leaving, since she had at last deigned to climb out of bed and follow Harry as Harry took her saddle and gear and went to fetch Sungold. Harry thought with surprise that in just two days she had grown fond of her surroundings and was sorry to leave. This place felt like home; not her home perhaps, but someone's home, accustomed to shelter and keep and befriend its master. Its emptiness did not have the hollow ring of Corlath's castle, for all that the proud City castle was more richly furnished. She told herself straitly that her affection for this place could too easily be only that she dreaded what the path away from this haven was leading her toward. She found Luthe standing beside her, with a hand gently laid on Sungold's crest – a familiarity Sungold rarely permitted any stranger. â€Å"Harry,† he said, and she blinked; no one had called her by her old nickname since that last day at the Residency, and it gave her a disconcerting flash of homesickness, for the Hillfolk could not say it as a Homelander would: Mathin called her Hari. â€Å"I believe all will go well with you: or at least that you will choose to stay on the best path of those you are offered, and that's the most any mortal can hope for. But I don't see so beautifully that I have no doubts, for you or anyone; and I am afraid for you. The darkness coming to Damar will not temper itself for a stranger. If you should need a place to come to, you may always come here. You will find it quite easily; just ride into these mountains – any Damarian mountains will do, although the nearer here the better – and say my name occasionally. I will hear you, and some guide will make itself known to you.† There was a sparkle of humor in his hooded blue eyes, but she understood that she m ight take his words seriously nonetheless. â€Å"Thank you,† she said, and Sungold walked forward, into the trees. Narknon, with a last stretch and tail-lash, bounded off before. Harry did not look back, but her peripheral vision told her how the sunlight dropped back, and the trees closed in behind her, and Luthe's clearing was only a spot of gold, a long distance away. The road down was much easier than the road up had been, for all the uncertainty of stepping downward and downward, Sungold's hocks collected under him, his hoofs delicately feeling the safety of the footing; but some cloud of foretelling, or chance, had been left behind them in the pleasant vagueness of the three days in Luthe's hall. Whatever doom lay before them now, it was a definite doom of definite shape, and the swifter they rode, the more swiftly they might meet it and have done with it, for whatever result. They camped at the edge of the foothills that night, and the army re-materialized around them; and everyone looked easier, and more relaxed, even obscurely comforted, by their few days' break, loitering in the forested feet of the mountains, listening to the birds, and catching hares and antelope for the cooking-pots. It was not all idleness, however, for Corlath's army on that morning after leaving Luthe had swelled by a few hundreds more. Terim rode up beside her as they set out, and stayed near her all day; they rode at the front, with Corlath and the Riders, and Murfoth, and the few other chieftains who led more than fifty riders to Corlath's standard. Harry saw Senay once, not many horse-lengths distant – for the riding was close – and she caught her eye and began a smile; but suddenly uncertain how the winner of the laprun trials was expected to behave to one of those defeated, and one who besides wore a sash with one's own slash mark in it, dropped her eyes before the other had a chance to respond. In the evening, however, when Harry dismounted, she found herself staring at a bay flank she did not recognize for a moment; its rider dismounted also, and was found to be Senay. This time the two young women looked at each other directly, and both smiled. So several more days passed, and Corlath's little force made a glorious and frightening thunder when it galloped; and even as Harry thought that her Outlanders did not guess there were so many in all the Hills, she thought too of what each of the Hillfolk knew: of the Northerners there were many more. Harry rode now with Terim and Senay on her either side, and the three of them ate together. Harry noticed that while the Riders as a group stayed in the same area, all seemed to have friends or blood kin from the army outside who came closer to stand by them, as Terim and Senay, for whatever reason, had chosen to stand by her. Corlath's small force would fight shoulder to shoulder and friend to friend; it was a little comforting. Mathin found her once, head against Sungold's neck and brush hanging limply in one hand. â€Å"Hari – † he said, and she started and snapped upright, and began to brush Sungold's shoulder. â€Å"Hari,† he said again, â€Å"it is only your old teacher, and there is no shame to your thoughts. We all have them; but it is the worst for you, and for all those riding with us fresh from the trials, but worst of all for you as laprun-minta and bearer of the Blue Sword. Do not be too hard on yourself.† Harry said, â€Å"I am not too hard on myself.† Mathin smiled grimly. â€Å"I don't believe you. Even young Terim, who worships the ground you walk on – † Harry snorted – â€Å"has spent the past three years riding the borders, under his father's wise and watchful eye, that he might strike his first angry blow and draw his first blood with his newly earned sword before the great battle of the Bledfi Gap. You do not have three years. It is not your fault.† â€Å"It does not matter that it is not my fault, does it?† Harry tried to smile, but Mathin's dark face was too worried, and she gave it up. â€Å"Thank you, my old teacher; I will try to remember what you say.† Mathin said softly, â€Å"You are still the keeper of my honor, Harimad-sol, and I have faith in you, whatever happens. If you forget all else, do not forget that.† â€Å"I will not,† Harry said. They had left the slight shelter of the mountains now, and rode northwest across the plain to come to the great gap in the northern range as soon as they might, where the Northern invaders would pour through. They rode quickly but without driving, for the horses and their riders needed to have the strength to engage the other army; and Corlath further hoped to arrive enough in advance of their enemy that he might choose the ground where they would meet. They had ridden over little true desert; soon after they left the foothills' border the scrub fringe of desert began turning green, and they passed the occasional carefully irrigated small holding, now silent and empty. In three days' time they would arrive at the Gate of the North, the Bledfi Gap, and Corlath called a meeting again of his Riders and the chieftains. Terim and Senay waited outside the zotar by a little fire, guarding Harry's saddle and baggage, and Harry went to hear what her king would have to say; and she remembered Luthe's words to her: â€Å"You could do worse than to believe in him.† They counted themselves. There were some foot soldiers who would meet them at the end of their ride, but only a few; there were few of the Hills who did not feel better, more useful, more real, on horseback. Barring them, they were full strength. Few of the Hillfolk came from any farther west, for the taint of the Outlanders was oppressive to them. Harry stared at her hands, burned a cinnamon-brown as dark as any Hillman's. Aerin's hair was red, she thought, and pushed back her hood; and I am a Rider. The muster came to a little shy of two thousand; and there was silence as everyone considered the Hills black with Northerners, and the width of the mountain pass. Corlath, without making any face-saving remarks about its not being as bad as it looked – For Hillfolk, thought Harry, don't seem to like that sort of thing: what would poor Sir Charles do here? – began to describe their options; but Harry, to her horror, found her mind wandering. She yanked it back, pointed it at Corlath, and it promptly ducked out again. Is this the first symptom of failure of nerve? she thought, feeling cold and clammy in spite of the dry heat. Various of the new men had questions or comments; and then the meeting broke up; and while Riders' councils always ended quietly, there was a subdued feeling to the air in the king's tent that was not pleasant. Only a few people were left when Harry stood up and faced Corlath and said, tiredly, as if she couldn't help herself: â€Å"Why do you persist in ignoring the northwest pass? I cannot believe the Northerners may not give us an unwelcome surprise by its use.† â€Å"I ignore it because it does not require my attention,† said Corlath, and while his voice was a low rumble, there was as yet no lash of anger in it. â€Å"But – â€Å" â€Å"You know nothing of it.† The flatness of his tone goaded her and she said: â€Å"The Outlanders make maps none so ill, and I have seen the maps of that area – and I can read maps too! And they tell me that a force, not so small as to be ignored, could slip down the northwest pass very easily, and follow the mountains east, and catch us on the plain from behind, and then your earthworks will be mounts to fall on when we are set on from our backs!† â€Å"Enough!† roared Corlath. â€Å"You I will place in a hollow in the side of the hill, so you may see from all directions, and I advise you to look overhead as well, for eagles that might be carrying rocks!† Harry turned and ran out. She noticed, without registering it, that Innath and Faran and Mathin stood listening; and she did not see the troubled looks they sent after her. The night air was cool with the sudden coolness of the desert when darkness falls, and she took a few deep breaths. Then she went to her fire, and sat down, and tried to make her face calm; and if her mind had been calm, she might have thought it strange that Senay and Terim asked her no questions; but she was relieved at their silence and wrestled as best she could with her own demons. Mathin came and sat near her also, and he too was silent, and she did not notice how he looked at her. The fires burned down, and everyone lay down to sleep. Harry chose not to sleep in the zotar that night; and Mathin stayed by her little fire as well, though he still said nothing. Harry turned on her back and stared at the sky. She let the stars swing above her for a time, and then she stood up quietly, and picked up her bedding and her saddlebag, and made her way to the horses; and she remembered what Mathin had taught her of stealth. Narknon made none of her usual protest at being disturbed, and meekly followed her. Sungold rubbed his head against her but made no sound, for war-horses are trained to silence; and she mounted him and jogged away slowly. She had a terrible headache; it had been building all evening, and now it seemed to stand out around her like a cloud. Perhaps it was a cloud indeed, for no one challenged her as she set Sungold's head west. They covered many miles before morning, for Sungold was of the best of the Hill horses, and the speed the army traveled was to him slow. Harry remembered a little spur of hills running down to the central plain that she should meet before morning broke too clearly for watching eyes to see a lone chestnut horse with a Hillman on his back working his way quickly west. She hoped, because the hills had looked overgrown on the Outlander map, and because Dedham himself had ridden so far and drawn the chart himself, that she would be able to lose herself in them; and she hoped that the stream that flowed through them would be easy to find. She was tired by the time she felt the sun on her back, and she knew Sungold was weary too, although his stride was as long and elastic as it had been hours ago. Narknon loped along beside them, keeping pace. But the hills were at hand: rough outcroppings of grey and rust-red rock, with little but lichen to meet the traveler's first look; but as Sungold picked his way around a tall grey standing stone, suddenly grass appeared before them, and Sungold's feet struck good dark earth, and then they heard the stream. Narknon reached it first; she had none of most cats' aversion to water, and leaped in, sending water in all directions, and splashing Harry playfully when she followed. â€Å"I should not have let you come with me,† Harry said to her; â€Å"but I don't suppose there's any way I could have prevented you. Thank the gods.† Sungold was laying his ears back in mock anger and striking with his forefeet as Narknon splashed him too. â€Å"And besides, I daresay Sungold would miss you, and I had to bring him.† It was after they had all soggily climbed out of the water again that she heard the hoofbeats; and she whirled around to face them. The faces of her four-footed companions remained undisturbed, and Sungold turned his head mildly to look over his shoulder at whoever approached, but this was no comfort, for they did not understand the awfulness of what she had done, or that the friends who had followed her were friends no longer. It was Senay and Terim. Their horses showed the pace they had kept worse than Sungold; but they were well mannered and stood quietly, waiting hopefully for their riders to tell them they might stop and rest, and drink and graze, as their brother was doing already. â€Å"Why did you follow me?† said Harry. â€Å"Did Corlath send you? I – I won't come back. If you take Sungold away from me, I'll go on foot.† Terim laughed. It wasn't a very good laugh, but there was some weary humor in it nonetheless. â€Å"I don't think anyone could take Sungold away from you, unless perhaps by cutting him in pieces; and we are not sent by anyone. We followed you †¦ â€Å" â€Å"We followed you because we chose to follow you,† said Senay. â€Å"And Mathin sat up and watched us go, and said nothing; and you will not send us back, for we shall follow you anyway, like Narknon.† Senay dismounted deliberately, and sent her grateful horse to the water; and Terim followed her. Harry sat down where she stood. â€Å"Do you realize what I've done? What you've done by following me?† â€Å"More or less,† said Terim. â€Å"But my father has other sons; he can afford to disinherit one or two.† Senay was pouring water over her head. â€Å"There are a few who will come to me; we will pass near my village, and I will tell them, and they will follow. There are not many left in the western end of the Horfels; but most of those there are owe allegiance to my father. The best of them, I fear, rode to join Corlath after I left for the trials; but there are some – like my father himself – who chose not to desert the land they've loved for generations.† â€Å"That will not help you when he disowns you, like Terim's father,† said Harry. Senay shook her wet hair back and smiled. â€Å"My father has too few children to lose one; and I am the only child of his first wife, and he raised me to make up my own mind. The way he did this was by yielding to me when I asked, even when I was foolish. I lived through it; and I know my own mind; and he will do what I ask him.† Harry shook her head. â€Å"Do you know where †¦ we're †¦ going?† â€Å"Of course,† said Terim, surprised. â€Å"Besides, Mathin told us, days ago.† Harry was beyond arguing; and, she realized in the back of her mind, she didn't want to argue. She was too warmed and heartened by having two more friends with her in her self-chosen exile; and unlike Sungold and Narknon she could not feel she had compelled this man and woman. â€Å"And we brought provisions,† Terim said matter-of-factly. â€Å"You shouldn't go on desperate missions without food.† â€Å"Narknon would take care of me, I think,† Harry said, trying to smile. â€Å"Even Narknon can't bake bread,† said Terim, unrolling a twist of cloth that held several loaves of the round pot-baked bread the army ate in vast quantities. They unsaddled their horses in companionable silence, and rubbed the sweat marks with grass, and the horses waded into the stream again and splashed their bellies, and then found sandy patches on the shore to roll in, scratching their backs and withers and grunting happily. Horses and riders together rested in the shade of some thin low-branching trees, till the sun was low on the western horizon; and then the riders brushed their horses till they gleamed in the twilight. And they saddled and rode out with the sunset blinding their eyes, with a long lean cat-shadow following behind. Mathin could not sleep after he had silently wished Senay and Terim speed and luck. He lay down again, and his thoughts roved back over the last weeks, and his memories were so vivid that dawn was breaking and other bodies were stirring before he thought to rise himself. Innath joined him at the fire that Senay and Terim and Harry had sat around the night before; and neither of them was surprised when they saw Corlath leave the zotar and come directly to them. They remained seated, and gazed up at him as he towered over them; but when he looked down they found they could not meet his eyes, or did not want to recognize the expression in them, and they stared into the fire again. He turned away, took a few steps, and paused; and bent, and picked something up. It was a long maroon sash, huddled in a curve in the ground, so that it looked like a shadow itself. He held it over his hand, and it hung limp like a dead animal; and the small morning breeze seemed unable to stir it.

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Management in Egypt - Research Paper Example The extent to which an individual can be good as a manager is influenced by a lot of factors that include but are not limited to age, region, religion, culture, gender, experience and knowledge. One of the most significant and influential among these factors is the culture that a manager belongs to. Culture sets the norms, trends and traditions upon which all business practices in a particular region base. In order to run a successful business, it is imperative that the manager fully understands and complies with the requirements of the culture that prevails in the area in which the business is conducted. There are several cultural factors that enhance an individual’s ability to manage the work. Likewise, there are many factors of cultural significance that decline the individual’s ability to manage. For example, a culture that is receptive towards external influences and elements may make it very easy for a manager to implement innovative and creative ideas in a busine ss setting. On the other hand, such a culture may easily loose the inherent goodness of the business practices as they give room to foreign elements. Therefore, in order to be successful as a manager in a particular culture, it is advisable to carry out a deep analysis of the culture and study its traits that may enhance or decline the eligibility of an individual as a manager. This paper aims at discussing the positive and negative influences of the Egyptian culture upon management. Management in Egyptian culture: Egypt has a very formal set up of business, and there are a lot of requirements of intercultural management. In order to fulfill the requirements of the intercultural management, managers need to be courteous to their maximum capacity all the time. People in power and authority need to be dealt with utmost respect and honor. Normally, the practice involves an Egyptian agent who assumes the role of an intermediary between a manager and another professional, whose basic tas k is to arrange appointments. For an individual who has business in two different cities in Egypt at one time, it is advisable to keep two different agents for each so that matters can be addressed with full formality. Agents for business can be got from the â€Å"commercial attache of the Egyptian Embassy in your country, the commercial section of your country’s embassy in Egypt, or the Egyptian Department of Commerce† (kwintessential). Formality is the key trait of business in Egypt. When people meet one another, tea or coffee is commonly served and is assumed as a symbol of hospitality. The beverage an individual offers in the business in Egypt represents the individual in person. Therefore, if the person who is offered the beverage does not accept it, he/she essentially rejects the offer maker. In order to display hospitality and comply with the requirements of ethics, it is compulsory for the guest to take at least a sip, if not drink the whole cup. Egyptians plac e a lot of emphasis on an individual’s looks and the way he carries himself. In the Egyptian culture, people are judged by their appearances. Managers are essentially people in power, so they should develop and maintain a high status. Therefore, in order for an individual to be successful and respected as a manager, it is imperative that he presents himself in a highly professional way and makes stay in some international hotel of extreme standard. Also, managers in Egypt do not differentiate between their personal and professional life. Both go side by side and often merge into each other. Managers tend to assist their subordinates in all aspects of the job. Managers

Racism in America Essay Example | Topics and Well Written Essays - 1750 words

Racism in America - Essay Example Therefore, racism respites on a pedestal of discrepancy worth of human beings and the authenticity of imbalanced behavior in accordance to supposed dominance and lowliness. (Johnson) America's Viewpoint towards Racism The issue of "Racism" is a threat which has weighed down USA all through its subsistence as a supreme country. (Johnson) In years subsequent the zenith of the "Civil Rights movement" of the 60's this threat has both augmented and retreated. (Johnson) In the United States of America, race beliefs commenced budding in the late 17th century, in combination with the lawful establishment of slavery for Africans and in the 18th century it eventuated in 3 main groups that were approximately definite and categorized i.e. "European Whites, Native Americans [Indians], and "Negroes" from Africa." (Ma) Regardless of lawful and societal endeavors to ban intermarriage or inter-mating, a number of genetic mixture still transpires. In retort, the United States resorted to a law to aid conserve the uniqueness of the "White/Black racial" as well as societal dichotomy. (Johnson) North Americans characterize anybody as "Black" who comprises African ancestors, an observable fact identified and introduced by historians over half a century back as the "one drop rule". (Ma) There is no communally endorsed in-between cataloging, albeit the census of 2000-01 allowed individuals to recognize two or more racial heritages. In the year 1940, the South Africa due to its chronological causes formed an outsized middle group of class so that basically three more or less elite races were recognized in law and every year, a governmental board was set to assess racial personalities and... This essay not only discusses the present situation with racism in the U.S., but also tries to develop the successful strategy for prevention of racism. These issues by the majority of close â€Å"black-white† acquaintances indicates that the sore and explosive severance have continued to persist among black and white Americans. The fact that this essay presents of both these authenticities highlights the requirement to publicly converse about the racism and its affects, rather than to overlook them. The essay also highlights the fundamental relationship among racial fascination and color-blindness. As a substitute of representing a turn down in the significance of race, the color-blind philosophy concurrently obfuscates and supports the American obsession on race. It is an undeniable fact that racism still exists in the United States of America. Over the centuries, the viewpoint of American whites for diversified races had not changed, making it difficult to fill the gaps bet ween populace. American people’s obsession with ethnic classifications is a consequence of that differentiation and not an origin of it. There is an intense need to raise the level of awareness and stop discriminating people on behalf of their culture and race. However, the last presidential elections were won by the â€Å"Barack Hussein Obama,† a black man, lighting the torch of hope that the ice of hatred between white and blacks have started to melt and in modern America the people are judged by their qualifications and talents and not by their race.

Hooke's Law Essay Example | Topics and Well Written Essays - 1000 words

Hooke's Law - Essay Example The resistance force is directly proportional to the amount of stretch of the material being stretched. This relationship is described by Hooke’s law of Elasticity which states that, ‘when an object such as a spring or a metal is stretched by a distance say x, the restoring force, F which is exerted by the object is directly proportional to the stretch until the material reaches the elasticity limit’ (Pickover, 2008). Elastic limit is the point at which beyond it, the material is not restored to its original shape. This relationship is indicated in equation below in which F stands for restoration force, x is the stretch length and k is the constant of proportionality. From Newton’s second, force is directly proportional to mass, i.e. , Replacing F with mg in Hooke’s law equation, the equation becomes This can be re – arranged to give Plotting a graph of extension versus mass gives a straight line whose gradient is the ratio of since g is known , which is the elasticity constant can be calculated by dividing gravitational field strength by the slope. Also, the Hooke’s law can be interpreted by the equation Whereby F is the force, K is the elastic constant and x is the extension / stretch. Plotting a graph of force against the stretch distance results in a line passing through the origin of the graph and its gradient is k, which the elasticity constant of the material. The elasticity constant of a material varies with the type of the material. In this experiment, the elasticity of various materials will be investigated by studying the extent to which they obey hook’s law (Raymond & Chris, 2011). Also, the periodic motion of a spring will be studied. Apparatus The following apparatus were used in this experiment, Metre stick mass hanger Steel spring 10 g and 100 g masses Retort stand Rubber cord Methodology One end of the rubber cord was fixed firmly onto the retort stand while the other end attached to the mas s. This is as indicated in the diagram below. The relaxed length, of the rubber cord was measured with no mass attached and then determination of suitable mass ranges to be utilized in measuring the rubber cord extension was done. The masses were then successfully applied onto the rubber cord and the extension length recorded. Several masses were added successfully and the length extension measured making sure the cord is not overloaded to prevent permanent deformation. This procedure was repeated using two different springs and the resulting data were recorded in form of a table as below. Results and discussion Results for spring 1 Extension, x (m) Mass 0.0093 2 0.0225 4 0.0415 6 0.0588 8 0.0710 10 From the graph, a graph of force against extension was plotted as below. The equation of the resulting graph is . This implies that the slope of the line is 0.6538, thus the constant of elasticity, k is 9.81/0.6538=14.9088. Spring 2 results Mass Extension(m) 0 0 2 0.002644 4 0.005288 6 0 .010575 8 0.013219 10 0.015863 The equation of the resulting graph is. This implies that the slope of the line is 0.0017, thus the constant of elasticity, k is 9.81/0.0017=57.7. Spring 3 Results Mass Extension 0 0.00 2 2.64 4 5.29 6 10.58 8 13.22 10 15.86 The equation of the resulting graph is This implies that the slope of the line is 1.66 and therefore It’s expected that the graph passes through the origin, but in this case,

Self-Reflection and Self-Allocation of Grade Essay

Self-Reflection and Self-Allocation of Grade - Essay Example This paper includes personal reflection and critical analysis of the submissions in this course. 2. Best Effort among the Submissions I believe that abstract writing and peer reviews can be considered as the best reflections of my research and writing capabilities. These writing tasks bore great outcomes and came up to my personal benchmarks of quality writing. I have written abstracts before but this challenge was met with the personal inclination to research about the techniques that can be used to write comprehensive abstracts. As a result, I was able to organize my abstract into three main parts; introduction, problem statement and solution of the research problem. The abstract also included few lines discussing the purpose of the paper that makes the reader understand the relevance and theme of the research study. Due to the adoption of an organized process, I was able to focus on the quality of the writing rather than worrying about the type of content that needed to be include d. Conducting a peer review was a commendable experience since I learned the art of performing critical analysis of academic writing and got the opportunity to study the work of researchers in the respective domain at a detailed level. The first paper included useful information regarding the implementation of information incident management program; the steps for the program were explained and critically analyzed for the strengths and weaknesses of the content. The techniques to conduct a peer review were studied for the process that reflected in the paper and gave it a professional look. Similarly, the second peer review was also conducted on the same lines that proved to refine the practice of critical analysis. The second paper was based on the challenges that are faced during the implementation of information security management. Both the peer reviews were concluded with useful recommendations that can facilitate improvement of the paper; such recommendations bear great relevan ce in the process of conducting peer reviews. However, one factor that has been missed out from the peer reviews is that of the mention of the authors’ details and the place where this paper was presented. 3. Most Challenging Submission The article writing proved to be the most challenging and difficult submission in the course. The topic of my research was â€Å"The Relation between IM, Information Security and HRM†; all the three aspects of this chosen domain involve extensive research since numerous papers and literature are available for each one of them. The excessive nature of the available literature made me lose focus at few instances during the research process and made me include information that could not prove to be highly relevant for the research topic. The inclusion of too much information proved to make the paper generic in nature to a certain extent rather than focusing on the link of information systems, information security management practices and h uman resource management practices. Meeting the word limit (i.e. 3000 words) of the paper also proved to be a challenge that led to the compromise of the quality of the content. Referencing is an important part of any academic writing process. The article lacked effect usage of in-text referencing at some places. I failed to adopt a critical analytical approach during some steps of the research study, instead ended up producing descriptive details about

Comparative analysis of political participation Essay Example for Free

Comparative analysis of political participation Essay The change in political participation is currently a hotly discussed topic. Low turnouts in the 2001 and 2005 UK general elections, along with falling membership of political parties have led political organisations to discover the reasons for this (BBC, 2006). One method is to use comparative analysis. This â€Å"is about comparing aspects of countries’ political systems† (Dobson, 2005, p.140) to try to understand why a phenomenon occurs in one country or time period but not in another. This essay looks at two factors, which evidence suggests affect political participation: gender and socio-economic standing. It examines whether comparative analysis is a useful tool for studying this topic. It concludes that whilst comparative politics is helpful at identifying participation trends, it is too simplistic to provide practical answers and that further studies are required to reveal useful outcomes. Historically, conventional ways for citizens to participate in politics were by voting in elections and joining a political party. The decline in these activities has led some to believe there is political apathy in Britain. However Helena Kennedy (cited by White, 2006, p.4), chair of the Commission which produced the Power to the People report (2006) denies this, saying that despite â€Å"no longer want[ing] to join a party or get involved in formal politics,† people instead take direct action by raising money for charities, joining protest marches, signing petitions and undertaking volunteering work within their communities. The possibility for differing definitions of key outcomes is a disadvantage for comparative analysis. A study that defines participation in terms such as voting or contacting politicians will conclude that political participation has decreased and supports the political apathy theory, whereas, a study such as the Citizen Audit (2001), using â€Å"unorthodox† definitions, such as membership of political organisations (anything from trade unions to community groups) or financially supporting activist organisations, find that participation is still strong. The Citizen Audit â€Å"found that approximately 40 per cent of adults belong to at least one political organisation† (Smith, 2005, p.83)  and â€Å"there is little evidence of widespread apathy† (Smith, 2005, p.84). When trying to create policies to increase political participation, these conflicting results are unhelpful. Following a 2002 European Union directive, which required member states to â€Å"promote equality in relation to sexual orientation, age and religion in addition to race, gender and disability† (Squires, 2005, p.119), European governments began to initiate changes to the way women were represented within parliament. Governments did not necessarily choose the same initiatives and comparative analysis is useful to identify quickly the comparative success of each government’s initiatives. (See table 1, Appendix). Political systems are hugely complex and as Dobson states; â€Å"Each day most of us find ourselves describing, explaining and predicting something. Comparative politics is no more, then, than carrying out these apparently basic human activities in the context of what we are calling ‘political worlds’ † (Dobson, 2005, p.143). Comparing what happens in different countries or different political systems enables the analysis of differences and similarities and thereby, identifying factors that can be applied generally to simplify complex systems. For example Table 1 shows that Nordic countries have significantly higher levels of female participation in comparison to the UK. A policy maker, looking to increase participation by UK women, can then look at why there is such a large disparity between the two countries and whether there is something the UK could learn from Nordic policy. This illustrates another advantage of comparative study; it gives opportunity to expand one’s knowledge of political worlds. For comparison there must be at least two things to compare which must be evidently different. In political comparison, this is often two different countries and even if one is one’s own, the other will not be and â€Å"if we assume that knowledge of others is a prerequisite for finding our way around, and managing, a globalizing world, then comparative politics seems to be of increasing practical importance† (Dobson, 2005, p.143). Expanding one’s knowledge is generally auspicious and simplifying complex  information is usually advantageous although over simplification is a risk. Table 2 shows the same information as table 1 but for the elections that were held closest to the time of the aforementioned EU directive. Figure 1 shows the percentage point difference between both elections. Using this information, that same policy maker may feel that focussing on France’s policies would be of much greater value than that of the Nordic countries as, in only 10 years, France has almost doubled the amount of women who hold parliamentary seats. Comparing and ranking countries can be useful but, as illustrated here, it is only part of a story and great care must be taken when interpreting comparative data. Oversimplification is a distinct risk of comparative analysis. It is possible to mitigate the risk by undertaking more study, producing more data and a more sophisticated and detailed analysis to guide forecasting or policy change. It is important that one considers this potential issue when working with conclusions drawn from comparative analysis. In 2005 the Electoral Commission produced a research report, Social Exclusion and Political Engagement. Its aim was to explore â€Å"why those experiencing social disadvantage tend to also be the most politically excluded in society.† (Electoral Commission, 2005) Looking at the aim of this report highlights an advantage of using comparative politics but also a disadvantage. The advantage is that it allows testing of hypotheses; in this case, those who experience social disadvantage are more likely to be politically excluded. By comparing different circumstances, one can find out what factors affect the political situation in a country, giving an idea as to what particular social/financial or other conditions might give rise to say, reform or revolution in the future. The possibility to predict outcomes is especially important for politicians; â€Å"the possibility of knowing that under certain social conditions, policy X will produce outcome Y† (Dobson, 2005, p.144) all ows them to make informed policy decisions. The disadvantage is that in research, subjectivity and objectivity can sometimes be lost. Baxter, (cited by Dobson, 2005, p.146) points out; â€Å"Research is not a wholly objective activity carried out by detached scientists. It is a social activity powerfully affected by the researcher’s  own motivations and values.† In this case, the researcher(s) has(ve) already taken on the axiom that those with social disadvantages are politically excluded. This does not necessarily mean that conclusions drawn by social scientists are useless it just means that it is important that anyone working with these conclusions is aware that they â€Å"might be ‘contaminated’ by their [comparative scientists’] own motivations and values† (Dobson, 2005, p.154). The report drew together much information on the subject and found that the ‘working class’ (C2DEs) were 21 percentage points less likely to vote than the ‘middle class’ (ABC1), 60% to 41%. It also found â€Å"ABC1s twice as likely as C2DEs to take advantage of the opportunity to contact their elected representatives: two-thirds of those who present their views to their councillors or MPs are ABC1s†¦ Political activism is higher among ABC1s than C2DEs (23% as compared to 7%). Across a range of different activities which could still be defined as ‘political’, there is a correlation with class and income†¦ those in the lowest social class, the poorest in society and the less educated were less likely to be politically active than those who are in a higher social class† (Electoral Commission, 2005, p.9). This gives a lot of interesting information and seems to make it clear that there is a correlation between social class and political participation but then it could be argued that it does not really say anything useful. It illustrates a difference but it does not give any reason for this difference. It does not give any principles that one could draw from the comparisons to enable one to make wider or more generalised conclusions about what would lessen the gap. Anyone using the data runs the risk of putting their own interpretation on the results, as stated by Lewis (cited in Dobson, 2005, p.157) â€Å"the development of the comparatives’ tools seems to involve the interpretation of political reality rather than its simple and problem-free observation†. The other difficulty with this is that people interpret things in different ways and one person’s interpretation of these results might not be another’s. This runs the risk of further confusion rather tha n clarifying issues. To conclude, Dobson asks; â€Å"Whether, despite their peculiarities, we can build  theories for comparing political worlds that will enable us to offer general truths about them. Or are we only ever able to tell stories about them – stories rich in specific detail but devoid of generalizable truths?† (Dobson, 2005, p.140). Comparative analysis is a key tool in identifying trends in participation. It also allows for the testing of hypothesis and for simplification of complicated data, with the possibility of expanding ones knowledge; all notable advantages. However, the disadvantages of contamination and misinterpretation along with the possibility for over simplification reveal crucial limitations, meaning that comparative analysis offers little in the way of definitive predictions about or practical answers which could influence political participation. References BBC, 2006. Political system faces ‘meltdown’. BBC UK Politics. Available at: http://news.bbc.co.uk/1/hi/uk_politics/4753876.stm [Accessed 3 December, 2014]. Electoral Commission, 2005. Available at: http://www.electoralcommission.org.uk/__data/assets/pdf_file/0007/63835/Social-exclusion-and-political-engagement.pdf [Accessed 4 December, 2014]. Dobson, A., Story telling and theory building: comparing political worlds. In: Lewis, P ed. 2005. Exploring Political Worlds. Milton Keynes, The Open University Smith, M., Taking part in politics. In: Lewis, P ed. 2005. Exploring Political Worlds. Milton Keynes, The Open University Squires, J., Common citizenship and plural identities: the politics of social difference. In: Lewis, P ed. 2005. Exploring Political Worlds. Milton Keynes, The Open University White, I., Power Inquiry, 2006. Power to the People: the report of Power, an Independent Inquiry into Britain’s Democracy. Commons Library Standard Note, Power to the People: the report of Power, an Independent Inquiry into Britain’s Democracy. Commons Library Standard Note. Available at: http://www.parliament.uk/briefing-papers/SN03948/power-to-the-people-the-report-of-power-an-independent-inquiry-into-britains-democracy [Accessed 3 December, 2014]. Whiteley, P.F., Pattie, C. and Seyd, P., Citizen Audit of Great Britain, 2000-2001 [computer file]. Colchester, Essex: UK Data Archive [distributor], March 2005. SN: 5099, http://dx.doi.org/10.5255/UKDA-SN-5099-1

Fashion Culture Essay Example for Free

Fashion Culture Essay Fashion is a general term for a popular style or practice, especially in clothing, footwear, accessories, makeup, body piercing or furniture. Fashion refers to a distinctive; however, often-habitual trend in a look and dress up of a person, as well as to prevailing styles in behavior. Fashion usually is the newest creations made by designers and are bought by only a few number of people; however, often those fashions are translated into more established trends. [1] The more technical term, costume, has become so linked in the public eye with the term fashion that the more general term costume has in popular use mostly been relegated to special senses like fancy dress or masquerade wear, while the term fashion means clothing generally, and the study of it. For a broad cross-cultural look at clothing and its place in society, refer to the entries for clothing, costume, and fabrics. A. Couture Beginnings The first fashion designer who was not merely a dressmaker was Charles Frederick Worth (1826–1895). Before the former draper set up his maison de couture (fashion house) in Paris, clothing design and creation was handled by largely anonymous seamstresses, and high fashion descended from styles worn at royal courts. Worths success was such that he was able to dictate to his customers what they should wear, instead of following their lead as earlier dressmakers had done. B. Early Twentieth Century Throughout the early 20th century, practically all high fashion originated in Paris and to a lesser extent London. Fashion magazines from other countries sent editors to the Paris fashion shows. Department stores sent buyers to the Paris shows, where they purchased garments to copy (and openly stole the style lines and trim details of others). Both made-to-measure salons and ready-to-wear departments featured the latest Paris trends, adapted to the stores assumptions about the lifestyles and pocket books of their targeted customers. 1990s * The outfits worn by the fashionable women of the Belle Époque (as this  era was called by theFrench) were strikingly similar to those worn in the heyday of the fashion pioneer Charles Worth. By the end of the 19th-century, the horizons of the fashion industry had generally broadened, partly due to the more stable and independent lifestyle many well-off women were beginning to adopt and the practical clothes they demanded. However, the fashions of the La Belle Époque still retained the elaborate, upholstered, hourglass-shaped style of the 19th century. As of yet, no fashionable lady could (or would) dress or undress herself without the assistance of a third party. The constant need for radical change, which is now essential for the survival of fashion within the present system, was still literally unthinkable. The use of different trimmings were all that distinguished one season from the other. 1910s * During the early years of the 1910s the fashionable silhouette became much more lithe, fluid and soft than in the 19th century. When the Ballets Russes performedScheherazade in Paris in 1910, a craze for Orientalism ensued. The couturier Paul Poiret was one of the first designers to translate this vogue into the fashion world. Poirets clients were at once transformed into harem girls in flowing pantaloons, turbans, and vivid colors and geishas in exotic kimono. Paul Poiret also devised the first outfit which women could put on without the help of a maid. The Art Deco movement began to emerge at this time and its influence was evident in the designs of many couturiers of the time. Simple felt hats, turbans, and clouds of tulle replaced the styles of headgear popular in the 20th century. It is also notable that the first real fashion shows were organized during this period in time, by Jeanne Paquin, one of the first female couturiers, who was also the first Parisian couturier to open foreign branches in London, Buenos Aires, and Madrid.

Drug Target for Pathogenic Amoebae

Drug Target for Pathogenic Amoebae Horizontal Gene Transfer of a Chlamydial tRNA-Guanine Transglycosylase Gene to Specific Algal and Protozoan Lineages: A Putative Drug Target for Pathogenic Amoebae Abstract: tRNA-guanine transglycosylases are found in all domains of life and mediate the base exchange of guanine with queuine in the anticodon loop of specific tRNAs. They are also known to regulate virulence in bacteria such as Shigella flexneri, which has prompted the development of drugs that inhibit the function of these enzymes. Here we report a group of tRNA-guanine transglycosylases in eukaryotes (algae and protozoa) which are more similar to their bacterial counterparts than previously characterized eukaryotic tRNA-guanine transglycosylases. In silico analysis of these bacterial-like tRNA-guanine transglycosylasesrevealed thatthe majority are predicted to be targeted to mitochondria, although some are likely to localize to chloroplasts, the secretory pathway or the cytosol. We provide evidence demonstrating that the gene encoding theseenzymes was acquired by these eukaryotic lineages via horizontal gene transfer which from the Chlamydiae. Given that the S. flexneri tRNA-guanine trans glycosylase can be targeted by drugs, we propose that the bacterial-like tRNA-guanine transglycosylases could potentiallybe targeted in a similar fashion in pathogenic amoebae that possess these enzymes such as Acanthamoeba castellanii. Keywords: mitochondria, tRNA-guanine transglycosylase, queuine tRNA-ribosyltransferase, horizontal gene transfer, tRNA, queuosine, Chlamydiae Abbreviations: TGTase: tRNA-guanine transglycosylase E-TGTase: Eukaryotic tRNA-guanine transglycosylase B-TGTase: Bacterial tRNA-guanine transglycosylase BL-TGTase: Bacterial-like tRNA-guanine transglycosylase HGT: Horizontal gene transfer Introduction Base modification of tRNAshas been implicated in tRNA structure, aminoacyl tRNA synthetase interaction andinfluencing codon-anticodon basepairing[1]. The function of the modification will depend on itstype and the position of the modified base. For example, most bases that are modified within the anticodon loop (positions 34-36) of tRNAsare important for accurate translation by facilitating interactions with their cognate codons in mRNAs [1]. One such modification that influences codon-anticodon basepairingis the incorporation of queuine within the anticodon loop. Queuosine is a modified guanosine analogue found in tRNAs from all three domains of life.Despite its wide phylogenetic distribution, queuosine is only found in a select group of tRNAs (tRNAHis, tRNAAsp, tRNATyr and tRNAAsn) [2].Reduced incorporation of queuosine in these tRNAs alters their codon recognition ability and has been linked to various cancers [3,4]. tRNA-guanine transglycosylases Queuosine modification of tRNA is mediated by tRNA-guanine transglycosylases (TGTases)(also known as queuine tRNA-ribosyltransferases). TGTases catalyze this modification via base exchange where the guanine at position 34 of the tRNA is post-transcriptionally removed and substituted with queuine or a queuine precursor [5].Eukaryotes are not capable of de novo queuine synthesis but acquire it through diet or their gastrointestinal microbiota [6].After its acquisition, the eukaryotic TGTase (E-TGTase) mediates the replacement of guanine with queuine in the anticodon loop. In contrast, queuosine modification of bacterial tRNA is more complex. Prokaryotesuse GTP-cyclohydrolase-like enzymes tosynthesizea queuine precursor(e.g. preQ1) from GTP. The bacterial TGTase (B-TGTase) then mediates the base exchange with guanine to incorporate preQ1, unlike E-TGTases that use queuine itself as the substrate.This incorporatedpreQ1 is then modified by S-adenosylmethionine tRNA ribosyltransferase to e poxyQ, which is further modified to form queuosine [6].In addition to tRNA modification, B-TGTasesplay a role in regulating the expression of bacterial genes.TGTase mutants (vacC) in the bacterium Shigella flexneri exhibit reduced expression of the virG and ipaBCDgenes, which encode virulence factors that facilitate the spread and invasion of the pathogen [7]. This is a result ofthe VacCTGTase beingrequired to modify a single base in virF mRNA, which encodes the transcriptional activator ofvirG and ipaBCD[8].Thus, B-TGTases can modify substrates otherthan tRNA and are important mediators of bacterial virulence. As a result, B-TGTases have served as a targetfor the development of drugs that interfere with their function [9].Here we report a new group of TGTases in eukaryotes that display significantly greater similarity to B-TGTases than E-TGTases. We hereby refer to these proteins as bacterial-like TGTases (BL-TGTases).In silico analysis identified 25 BL-TGTases in distinct protozoa n and algal lineages and the reason for their similarity to B-TGTases is explored in this article. Variation in the subcellular localization of bacterial-like tRNA-guanine transglycosylases To investigate the putative subcellular localization of BL-TGTases, three bioinformatic programs were utilized: Mitoprot [10], Predotar [11] and Target P [12]. The putativelocalizationfor each BL-TGTase was supportedby predictions from at least two of the three programs.Most BL-TGTases possess N-terminal mitochondrial targeting signals (Table 1), suggesting a role in modification of mitochondrial tRNAs.Interestingly, the BL-TGTases from Ostreococcus lucimarinus and Chondrus crispus were predicted to localize to mitochondria with one program (Predotar) but to the plastid with another (Target P). While it is possible that these two proteins may localize to both organelles, further experimentation is required to elucidate their subcellular locations. The BL-TGTase from the diatom Phaeodactylum tricornutum was predicted to localize to the endoplasmic reticulum (ER) of the secretory pathway, indicating it maymodify other substrates in this organelle. Bacterial-like tRNA-guanine transglycosylase genes originated from a Chlamydial gene acquired via horizontal gene transfer While the localization of BL-TGTases varied, all 25 of the proteins exhibited higher levels of amino acid similarity to B-TGTases despite their existence in eukaryotes. A Bayesian analysis of phylogeny using MrBayes [13] withBL-TGTases,B-TGTases and E-TGTasesconfirmedthis similarity(Figure 1).The BL-TGTases were most similar to TGTases from members of the Chlamydiae.In fact, the Chlamydial TGTases were more similar to BL-TGTases than other B-TGTases. Given that Chlamydiaeare bacteria, the topology of the tree in the present study is incongruent with the universal tree of life. Instead, this topology is consistent with a horizontal gene transfer (HGT) event. That is, the genes encoding BL-TGTases originated from a Chlamydial TGTase-encoding gene that was acquired via prokaryote-to-eukaryote HGT. In addition to the strong statistical support for the BL-TGTase-Chlamydial TGTase sister group, there are several other factors that support this notion. The Chlamydiaeare known to be major contributors of genes to several eukaryotic genomes via HGT [14,15]. This includes genes encoding tRNA modification enzymes such as the Chlamydial tRNA guanine methyltransferases found in protozoa, diatoms and algae[16,17] and Chlamydial tRNA genes in vascular plants [18].Similarly to the present study, sister groups were observed between the Chlamydial and the horizontally acquired eukaryotic genes in these cases. Lastly, the majority of eukaryotic lineages in which we identified BL-TGTases have previouslybeen reported to possess HGT-derived genes acquired from the Chlamydiae[16,19]. Thus, the notion that BL-TGTases resulted from the acquisition of a B-TGTase from the Chlamydiaevia HGT in eukaryotes is highlyplausible. Indirect acquisition of a Chlamydial tRNA-guanine transglycosylase in protozoa via anon-Chlamydialbacterial intermediate Interestingly, a B-TGTase sequence from the ÃŽ ´-proteobacterium ‘Candidatus Babela massiliensis’clustered with the BL-TGTases of protistsrather than the B-TGTases (Figure 1). Although the protozoan BL-TGTases displayed similarity to Chlamydial B-TGTases, the possibility of a HGT event from ‘Ca. B. massiliensis’to protistswas present. SinceChlamydiae and ÃŽ ´-proteobacteria are not closely related, the phylogeny of their B-TGTases was investigated. Interestingly, the ‘Ca. B. massiliensis’TGTase clustered with the Chlamydial TGTase clade rather than other ÃŽ ´-proteobacterial (Pelobacter, Geobacter, Myxococcus, Desulfobulbus) B-TGTases (Figure 2). ‘Ca.B. massiliensis’and members of the Chlamydiae are found as obligate intracellular symbionts of protists such as Acanthamoeba, Dictyosteliumand Naegleria [20,21]. The presence of both of these bacteria within the one eukaryotic cell would provide the ideal conditions for HGT between them. Therefore, it is likely that at least two independent HGT events have occurred:1) The Chlamydiae donated a TGTase-encoding gene to an ancestral ‘Ca.B. massiliensis’species; and 2) ‘Ca.B. massiliensis’then donated this gene to theAmoebozoa and Heterolobosea.How the BL-TGTase genes were acquired in the algal lineagesremains to be elucidated, but may have occurred via additional HGT events (either prokaryote-to-eukaryote or eukaryote-to-eukaryote). Bacterial-like tRNA-guanine transglycosylases as drug targets for pathogenic amoebae In addition to their role in queuosine modification of tRNAs, TGTases are important for S. flexneri virulence [7,8].As a result, studies have focused on the development of TGTase inhibitors that specifically target the S. flexneri B-TGTase to treat shigellosis,while the E-TGTases of the human host remain unaffected. Some of these inhibitors,such as lin-benzoguanine,function by occupying the binding site for preQ1[22,23].While most eukaryotic species that possess BL-TGTases are non-pathogenic, we identified a BL-TGTase in Acanthamoeba castellanii, the causative agent of amoebic keratitis and encephalitis.Naegleria gruberi, whichalso has a BL-TGTase, is non-pathogenic, but is closely related to Naegleria fowleri, the etiologic agent of primary amoebic meningoencephalitis, which may possess an unidentified BL-TGTase. Given the development of B-TGTase inhibitors has already been achieved, the BL-TGTasesin pathogenic eukaryotes could also potentially be targeted with the same drugs. Alter natively, new inhibitors could be developed following resolution of the BL-TGTase crystal structure. To confirm BL-TGTases as a putative drug target future research should attempt to characterize these proteins and determine if they have retained their prokaryotic functions and mechanism of action. Concluding remarks In this report, we have described a group of TGTases in algae and protozoa (BL-TGTases). Theseproteins are predicted to localize to various subcellular locations including mitochondria, chloroplasts, the ER and the cytosol, depending on the organism. Lastly, we showed that via multiple HGT events, BL-TGTases were originallyfrom bacteria of the Chlamydiae lineage. The bacterial origin of these proteins could be exploited in the development of drugs similar to those synthesized for the S. flexneri B-TGTase. Research into the identification and synthesis of BL-TGTase inhibitors may provide a novel treatment for infectious diseases which are caused by pathogenic amoebae that possess these proteins.

Views of Modern man :: essays research papers

The Views of Modern Man   Ã‚  Ã‚  Ã‚  Ã‚  The various short stories of the age of analysis and anxiety do not depict man in a heroic guise, nor do they reflect any deep abiding faith in his destiny. This is especially true in the short stories â€Å"Gooseberries†, â€Å"The Jewels†, â€Å"The Rocking Horse Winner†, and â€Å"The Devil and Daniel Webster† In each, theme is used to give a dim view of the future of mankind, and common themes help tie together a picture of what the authors of this age saw as a plague on mankind.   Ã‚  Ã‚  Ã‚  Ã‚  In â€Å"Gooseberries† Chekhov conveys through the actions of his characters the theme that success comes at a price, and that the ends don’t always justify the means. In the story Nikolay dreams of having a farm and an estate of his own. Throughout his entire life he scrimped and saved every penny he could find. He married a widower for her money and starved her to death, all the while not realizing that it was through his actions that she died. Nikolay did eventually obtain his estate, but at what price? He had been so blinded by his hunger for money that he did not realize that his wife died because he refused to feed her properly? â€Å"And, of course, it never for a moment occurred to my brother that he was to blame for her death. Money, like vodka can do queer things to a man.† In this quote Chekhov is showing the reader what powerful effect money has on a man. The pursuit of material wealth becomes all-important to a man, and anything e lse can be shrugged off. Chekhov is conveying yet another theme through this quote, that of materialism. He feels that when a man becomes obsessed with money his mind becomes shaded, his vision impaired. It is interesting that he compared money to vodka, as though man becomes impaired against all other ideas but those of increasing his wealth. Chekhov sees money and the pursuit of material gain as an all-important goal in the society that surrounds him. He shows what can happen when someone becomes so obsessed with money that they become blinded to the world around them. Chekhov does this through Nikolay. Sure Nikolay does finally get the estate, but it is not quite the one he dreamed of. There is no orchard or duck pond, just a stream with coffee coloured water that had been tainted by a nearby glue factory.

Sexual and Maternal Instincts in James Fenimore Coopers Last of the Mohicans :: The Last of the Mohicans

Cora Munro's Sexual and Maternal Instincts in James Fenimore Cooper's The Last of the Mohicans Cora Munro's relationship with her younger, fairer sister Alice demonstrates a distinct mother-daughter pattern that manifests itself in every interaction between the two women. Throughout James Fenimore Cooper's The Last of the Mohicans, the character of Cora continuously hides her sister's face in her bosom as an indication of undying protection from the ravages of the American frontier. Alice depends on Cora as her champion and defender but, most unmistakably as a mother figure. Cora maintains a immutable position of motherly nurture with her sister, however, when interacting with other frontier characters, Cora shifts her style of human interaction towards a conscious understanding of her gender capacity. Though not overtly sexual, Cora does demonstrate a cognizance of female sexuality and feminine influence on various male characters. Cora does not often demonstrate motherly instinct while practicing the powers of her sex; rather, her authority particular to each sphere man ifests itself during situations of great conflict and tension concerning Alice or, separately, the other surrounding male characters. The narrator refers to Cora's motherly intuition in many instances, but most especially when Alice demonstrates a case of need or dependence. When Alice shows doubt and fear, Cora immediately rushes to protect and soothe her. Cooper writes, "For many moments the elder sister looked upon the younger, with a countenance that wavered with powerful and contending emotions. At length she spoke, though her tones had lost heir rich and calm fulness, in an expression of tenderness, that seemed maternal" (109). Cooper writes clearly of the strong bond that exists between the sisters while illustrating a power relationship that has Cora playing the role of shepherd and Alice as that of a small, helpless lamb. Moreover, Cooper repeatedly shows the character of Alice grasping onto the arm of Duncan Heyward†¹an obvious physical need for refuge and shield†¹while Cora remains free of an explicit male bond and receives the admiration of the remaining men from afar. Alice, the weaker of the two, appeals to her sister for attention while Cora remains aloof and confident. Cooper, at many instances, describes Cora with almost beatific characteristics which heighten her esteem and power as a female character. Her motherly feelings towards Alice verge on the saintly; Cora often rises above common human sensibility and takes on the role of a martyr in the manner that a mother would for her child.

United States

The Golden Gate Bridge (California) The Golden Gate Bridge was named one of the â€Å"Seven Wonders of the Modern World† by the American Society of Civil Engineers. The Golden Gate Bridge was built in 1937 to connect the city of San Francisco to Marin County across the Golden Gate Strait. Chicago (Illinois) Welcome to Chicago, America's third largest city and one of its best tourist destinations! Chicago's skyline is quite impressive. Indeed, the city is famous for its architecture. Atlantic City (NEW JERSEY) Atlantic City is a resort town located in South Jersey, New Jersey, USA. The town is famous for its gambling casinos, its boardwalk and its beach. Las Vegas (Nevada) Are you interested in gambling, seeing a show, or perhaps exploring the Hoover Dam and Red Red Rock Canyon? Want to see more of this famous desert city ? Mount Rushmore (South Dakota) Mount Rushmore is located in South Dakota. Carved into the granite wall of Mount Rushmore are the faces of 4 presidents: Washington, Jefferson, Lincoln and Theodore Roosevelt. These presidents symbolize the United States ideals: Washington standing for independence; Jefferson for democracy; Lincoln for equality; and, Roosevelt for the role in world affairs. The Statue of Liberty (New York) The Statue of Liberty is one of the best known American landmarks. It was a gift to the United States from France to commemorate their alliance during the American Revolution. It is located in the New York harbor near Ellis Island. The statue welcomed new immigrants to the United States who entered the country through Ellis Island between 1892 and 1954. The statue is 111 feet, 1 inch tall and made from 225 tons of copper. It was given to the people of the United States by France on July 4, 1884 to commemorate the 100 anniversary of the American Revolution. It was dedicated on October 28, 1886. Liberty Bell – Philadelphia, (Pennsylvania) Also in Philadelphia is the ever popular Liberty Bell. Once housed in Independence Hall, the Liberty Bell now has its own home in a safe building right across the street on the lawn at Independence Mall. Entrance to the hall is free, but all visitors must go through security before entering. The Liberty Bell is open every day except Christmas. Grand Canyon National Park (Arizona) The Grand Canyon is one of the top natural wonders in the world. Nothing compares to seeing it in person, but on the following pages, I will try to impress you with the pictures I took while visiting this National Park. Sedona (Arizona) Sedona is renowned for its beautiful Red Rocks that seem to change color and hue each time you glance their way, and its mystical Vortexes where the soul and energy flows flourish. Big Sur (California) If you want to drive from Los Angeles to San Francisco (or vice versa), you should drive along Highway 1, a road with the most awesome coastal views in the United States. San Francisco (California) For a better understanding of San Francisco's uniqueness among North American cities, let's take a Photographic Tour of a few points of interest which can define it: Fisherman's Wharf, the Union Square, the Civic Center, the Financial District, North Beach, Chinatown, and last but not least, Pacific Heights. Los Angeles (California) The second biggest city in the US is worldwide famous for its attractions. Hollywood, Santa Monica, Venice Beach, Long Beach, Downtown. San Diego (California) The second largest city in California is famous for its nice weather, the Sea World, its Zoo, and its nice beaches. Yosemite National Park (California) Yosemite National Park, Central California, is famous for its granite cliffs, its waterfalls, its streams, its giant sequoias groves, and its bio diversity. Washington, D.C. Landmarks The city of Washington, D.C. is the capital city of the United States of America. The Whitehouse The Whitehouse, located in Washington, D.C., is the home of the United States president. It has been the home for every U.S. president, except George Washington. Construction was started on October 13, 1792, on a site selected by George Washington. The house was not completed until 1800, when President John Adams moved in. The original home was burned by the British in 1814, during the War of 1812. The house was rebuilt and painted white to cover its fire-blackened walls. This is how it got the name the Whitehouse. The Washington Monument The Washington Monument is the tallest structure in Washington, D.C., The Washington Monument was built to honor George Washington, first president of the United States. The monument was completed and dedicated in 1885. It is a white marble structure 555 feet, 5-1/8 inches tall. The Lincoln Memorial The Lincoln Memorial, located in Washington, D.C., was built to honor Abraham Lincoln, the 16th president of the United States. Inside the monument is a 19 foot white marble statue of Abraham Lincoln. On the walls are etched the words of his Gettysburg Address calling for unity of the country, â€Å"that government of the people, by the people, and for the people, shall not perish from the earth.† The Capitol Building It is located in Washington, D.C., on Capitol Hill. The Capitol Building is the home of the United States Congress. The Congress consists of the Senate and the House of Representatives, to make laws that govern the country. The Smithsonian Institution The Smithsonian Institution is the largest museum in Washington, D.C. The Smithsonian Institution consists of several museums including: the National Museum of Natural History; the National Air and Space Museum; the National Museum of American Art; and, the National Museum of African Art. War Memorials Washington, D.C. is home to many of the nations war memorials such as the Korean War Memorial, the Iwo Jima Memorial and the Vietnam Veterans Memorial. If you ever have the opportunity to visit Washington, D.C., make sure you see these monuments. They are even more impressive in real life. Iwo Jima The Iwo Jima Memorial honors the U.S. Marine and Navy corpsmen at the battle of Iwo Jima at the end of the Second World War. Vietnam Memorial The Vietnam Memorial was built to honor the soldiers who died in the Vietnam War. It is a large black stone wall. On the wall are etched the names of all the United States soldiers who died in the Vietnam War.

Income tax within the Malaysian tax environment

Income revenue enhancement is a really wide topic which it can be differentiated into several classs. Income revenue enhancement is a important beginning of income for authorities to set about the development of a state. As a underdeveloped state, Malaysia besides implements income revenue enhancement in jurisprudence where there are two chief bureaus responsible to roll up the revenue enhancements. The bureaus are The Inland Revenue Board and The Royal Custom and Excise Department. There are assorted revenue enhancements applicable to persons, partnerships and limited companies, for illustration, gross revenues revenue enhancement and service revenue enhancement are applicable for concern income and they are collected by The Royal Custom and Excise Department. The Malayan revenue enhancement environment will be discussed farther below.1.1 The Malayan Tax EnvironmentMalayan revenue enhancement environment is governed by The Income Tax Act 1967. A dealing must fall within the scope of ‘scope of charge ‘ to be apt to income revenue enhancement. Otherwise, it is revenue enhancement free. Section 3 of the Act provides: † topic to and in conformity with this Act, a revenue enhancement to be known as income revenue enhancement shall be charged for each twelvemonth appraisal upon the income of any individual accruing in or derived from Malaysia or received in Malaysia from outside Malaysia. † The Act does non specify an ‘income ‘ but alternatively categories the income under subdivision 4 and subdivision 4A. These two subdivisions are being used in finding the beginnings of income of the taxpayer. 1.1.1 Scope of charge Income revenue enhancement shall be charged for each twelvemonth appraisal upon the income of any individual that indictable to pay revenue enhancement. Under subdivision 3, there are two conditions that income revenue enhancement liability arises which are: The income of any individual accrue in or derived from Malaya This means an income will be capable to Malaysia revenue enhancement if the beginning of income is in Malaysia. The income of any individual from outside Malaysia ( foreign beginning income ) In this beginning of income, a foreign beginning of income would non be subjected to Malayan revenue enhancement, unless that foreign income has been remitted to Malaysia and received by a resident person ( with effectual from twelvemonth of appraisal 2004, such income is exempt from revenue enhancement ) However, there is income that is non charged to income revenue enhancement in regard of: Any seaward company that transporting on an offshore concern activity. This freedom is includes in subdivision 3B of the Act. Harmonizing to Fatt ( 2009 ) , the jurisprudence regulating the revenue enhancement for such seaward concern activity is the Labuan Offshore Business Activity Tax Act, 1990 ( LOBATA 1990 ) . This income is non indictable to income revenue enhancement unless an election is made to measure under income revenue enhancement. Any income received by a Malayan occupant company from outside Malaysia ( with consequence from twelvemonth appraisal in 1995 ) . Exempt dividend can be distributed from such foreign income, which is received in Malaysia by a resident company. However, where a individual is non a occupant for a footing twelvemonth of appraisal, income originating from beginnings outside Malaysia and received in Malaysia will be exempted from income revenue enhancement. 1.1.2 Beginning of income Section 4 of the Income Tax Act 1967, has listed down the categories of income which indictable to income revenue enhancement in respects of: Section 4 ( a ) Gains or net incomes from a concern, for whatever period of clip carried on Section 4 ( B ) Gains or net incomes from an employment Section 4 ( degree Celsius ) Dividends, involvement or price reductions Section 4 ( vitamin D ) Rents, royalties or premiums Section 4 ( vitamin E ) Pensions, rentes or other periodical payments non falling under any of the foregoing paragraphs Section 4 ( degree Fahrenheit ) Gains or net incomes non falling under any of the foregoing paragraphs1.2 The Nature and Purpose of TaxationTax is really of import and taxpayer should pay in peculiar twelvemonth appraisal based on the group of the taxpayer. The nature of revenue enhancement is certain per centum of a individual gaining will be taken by the authorities for revenue enhancement intent. The per centum is low-cost for the people and authorities ne'er charge more than that. In revenue enhancement, there are 2 types group of revenue enhancement which is Direct and Indirect revenue enhancement. Direct revenue enhancement is straight paid to the IRBM such as Income Tax. There will be no 3rd party involve to roll up the revenue enhancement. Meanwhile indirect revenue enhancements involve the 3rd party to roll up revenue enhancement such as service revenue enhancement, gross revenues revenue enhancement and excise responsibility. For illustration we take service revenue enhance ment. We can see how the service revenue enhancement working clearly normally at the fast nutrient eating house such as Mc Donald. Mc Donald eating house is on behalf of authorities and the revenue enhancement will be collected by the Mc Donald eating house or the service supplier. Both types of revenue enhancement are the most of import beginning of authorities gross. Income revenue enhancement is ever treated as part for the benefits received that provided by the authorities such as medical Centre to the people. However, they are non paid in exchange for some specific thing, such as the sale of public belongings. The intent of revenue enhancement is to develop the state by utilizing the revenue enhancement received. In other words, it financess the authorities disbursement for different intents. For illustration, the authorities gives certain sum of revenue enhancement gross to the Ministry of Health to pull off and pass it in the best manner for their medical intervention, to purchase medical specialties, better medical engineering and to assist people. These benefits are enjoyed by public citizens and gives positive impact on their day-to-day life. The same goes to other benefits enjoyed by citizens such as good substructure. The revenue enhancement gross is used to develop the substructure in the state such as to mend some public route or add another main road for easier manner to travel to other finish. These betterments are trusting on Public Works Department. Public conveyance besides of import for the people and this duty rely on the Ministry of Transport. They build the airdrome for a ir transit and port for the sea transit. Good conveyance systems will demo that Malaysia is developing positively. Other intent of revenue enhancement is the authorities spend the money from revenue enhancement gross to subsidise pupils for higher degree instruction in public universities. The money spend on this intent are really helpful for the hapless to acquire proper instruction and develop rational state. All these betterments are based on the revenue enhancement gross paid by the citizen.2.0 Answer to scenario 1- Income revenue enhancement calculation for Encik DanielBased on the scenario given, Encik Daniel is an employee where he presently working for his friend ‘s company as a manager. He is a nonexempt individual since he obtains one-year income more than RM25, 501. Therefore Encik Daniel is entitled to pay employment income under subdivision 4 ( B ) income. In January 2009 until 30th June 2009, Encik Daniel was worked with private company and earned RM60, 000 gross wages after subtracting EPF part of 11 % and revenue enhancement of RM300. The computation is as follows: W1: Gross salary = RM8600 + RM300/0.89 = RM60, 000 In Encik Daniel ‘s instance, he is exempted from tip of RM100, 000 that he receives upon retirement because of carry throughing the conditions of tip freedom that effectual 2007 onwards. The conditions are retirement, age of 55 and he has been working for the company more than 10 old ages. The freedom of tip is province under Para 25, 25A, 25B of Sch 6. Harmonizing to Income Tax Act 1967, under s 13 ( 1 ) ( B ) , ticker is treated as a gift which is exempted from revenue enhancement where it is mere present and non income in nature. The same goes to mobile phone which was provided by his employer while he is working for the 2nd company get downing 1 August 2009. For supplying under a semi-furnished house, Encik Daniel receives RM160 monthly. But the value of benefits is up to RM140. Thus, the computation is as follows: W2: Furnishing = RM140 x 4months ( 1 January 2009 – 30 April 2009 ) = RM560 Medical disbursals that Encik Daniel receives which provided by his employer is exempted where this benefit is effectual from twelvemonth appraisal 2008. For vacation bundle which dainty under leave transition, the revenue enhancement exempt topic to the bounds of RM3000. This means that, the air menu is nonexempt after subtracting RM3000 and the sum nonexempt is RM10, 000 ( W3: RM13, 000 – RM3000 ) . Harmonizing to Income Tax Act 1967, adjustment is non nonexempt due to the phrase ‘leave transition for travel ‘ quote under Act 591/98 which merely restricted to cost of transition such as air menus, insurance and theodolite costs. Harmonizing to Income Tax Act 1967, under s 13 ( 1 ) ( degree Celsius ) , adjustment provided by the employer is nonexempt based on the lower sum of defined value of populating adjustment or 30 % of Encik Daniel ‘s gross income under s 13 ( 1 ) ( a ) [ s 32 ( 2 ) ] . Therefore, the computations are as follows: W4: Defined value of populating adjustment = RM1, 200 ten 4months ( 1 January 2009 – 30 April 2009 ) = RM4, 800 30 % of Encik Daniel ‘s gross income = 30 % x RM 60, 000 ten 4/6 = RM12, 000. For unapproved fund under s 13 ( 1 ) ( vitamin D ) income, the sum assessable would be RM50, 000 ( W4 ) which comes from RM40,000 of the employer part and RM10,000 of the involvement earned. Amount contributed by Encik Daniel is capital in nature and would non be taxed. For the 2nd company that Encik Daniel presently working with, he will be assessed under subdivision 4 ( B ) employment income as a manager. Since he started working with the company started 1 August 2009, the months involved in ciphering his income is traveling to be 5 months which is applicable until the terminal of twelvemonth 2009. Therefore, the manager fees and amusement allowance that he receives monthly under s 13 ( 1 ) ( a ) income will be multiply by 5. Under s 13 ( 1 ) ( B ) , company auto that Encik Daniel receives bing RM140,000 which harmonizing to prescribed method for motor vehicle tabular array, the one-year value of private use of the auto autumn under RM5,000. No is no fuel provided and the computation is done as follows: W5: RM5, 000 ten 5/12 months = RM2, 083. Other than that, Encik Daniel besides was provided a driver which harmonizing to Income Tax Act 1967, the proviso of driver is RM600 per month. This benefit is calculated effectual from 1 August 2009 until 30 December 2009. Therefore, the proviso of driver for the twelvemonth appraisal 2009 is RM3, 000 ( W6 ) . Meanwhile the proviso for domestic retainer and nurseryman that provided to Encik Daniel, the sum is RM400 and RM 300 a month severally even though the wage they receive is more than that. The computation is as follows: W7: Domestic retainer = RM400 x 4 months ( effectual from 1 September 2009 ) = RM1, 600 W8: Gardener = RM300 x 4 months ( effectual from 1 September 2009 ) = RM1, 200 Under s 13 ( 1 ) ( degree Celsius ) , adjustment in a hotel with day-to-day room rate of RM250 that provided for Encik Daniel in August is calculated as flows: W9: RM250 x 31 yearss = RM7, 750 ( the 30 % is non applicable because Encik Daniel is non a service manager ) Meanwhile for unfurnished house provided for Encik Daniel on 1 September 2009, the monthly rental benefit that he receives is RM8, 000. ( RM2, 000 ten 4 months ) ( W10 ) .2.2 Income Tax Computation for Puan SaraPuan Sara ‘s income fundamentally depends on rental income which falls under subdivision 4 ( vitamin D ) income. Annual rental income for Puan Sara is RM10, 800. This rental income will be deducted with the disbursals incurred in 2009. Below is the income revenue enhancement calculation for Puan Sara.2.3 Detailss about submitting and payment of income revenue enhancement by Encik Daniel and Puan SaraBased on the information provided by Inland Revenue Board of Malaysia ( IRBM ) the inside informations are as follows: The date line for subjecting Encik Daniel ‘s revenue enhancement return for the twelvemonth of appraisal 2009 is 30th April 2010. The revenue enhancement payments of Encik Daniel ‘s employment income will be deducted by the employer under Scheduler Tax Deduction ( STD ) . The due day of the month for paying the balance of any revenue enhancement due is 30th April 2010. The timeframe for a valid entreaty against an appraisal is 30 yearss. In instance of an entreaty Encik Daniels entreaty will be forwarded for finding to Special Commissioner of Income Tax. Be form can be viewed at the terminal of this undertaking.2.4 Recommendation on revenue enhancement planning chance available for Encik Daniel and Puan Sara to minimise the revenue enhancement collectible lawfullyThe revenue enhancement planning chances provided in the scenario is Puan Sara can elects joint appraisal where Encik Daniel and her income can be combined together and the revenue enhancement calculation will be done based on the aggregative entire income. Based on the revenue enhancement calculation for joint appraisal that we have done supra, we found that the revenue enhancement payable is lesser comparison to divide appraisal for Encik Daniel and Puan Sara. The different between these two appraisals is RM 134. This means that both of them can salvage RM 134 if Puan Sara chosens for joint appraisal. In add-on, if they go for separate appraisal, the indictable income for Puan Sara appeared negative. This shows that, she can salvage the money if she elects joint appraisal. 2.4.2 Make usage of the personal alleviation available In order to minimise the income revenue enhancement lawfully, Encik Daniel can do usage of the personal alleviation where he can claim for: Medical disbursals for his parents. This disbursal is limited to RM5, 000. Alternatively of utilizing merely RM4, 500, Encik Daniel should utilize it up to RM5, 000. It is of import for his parents to acquire better medical services since they become older and the opportunities of acquiring unhealthy is high. Education fees. For uninterrupted acquisition and betterment, we think that Encik Daniel should go on his survey for higher degree of instruction since he already affect in concern. For his age, self realization is of import for him as he already achieve the other demands. By making this, Encik Daniel can do usage of the alleviation up to RM5, 000. Purchase of books, diaries and magazines. Encik Daniel should purchase more books and do usage of the alleviation up to RM1, 000. He can purchase books and diaries for his kids that still analyzing. Diaries are really good beginnings of information and Encik Daniel should read it a batch to maximise his general cognition. Sum deposited into Skim Simpanan Pendidikan Nasional ( SSPN ) . Encik Daniel has a 16 old ages kid which still analyzing in secondary school. It is utile if Encik Daniel sedimentation sum of money in this strategy as an early measure for fixing his kid for higher degree instruction. If Encik Daniel uses this strategy, RM3, 000 of the indictable income is allow to be deducted. Purchase of athleticss equipment. As Encik Daniel go older, it is important for him to maintain tantrum and healthy. He should affect in athleticss such as badminton, tennis and jogging. To make this, suited athleticss equipment such as places is of import. He should purchase the athleticss equipment up to RM300, so that the sum can be deducted from his indictable income for revenue enhancement intent. If Encik Daniel makes use the above alleviation for twelvemonth appraisal 2009, he can salvage up RM2, 402. It is much more than making joint appraisal. We recommend Encik Daniel to take this method as the revenue enhancement planning chance to minimise the income revenue enhancement. The revenue enhancement calculation will be as follow:3.0 PartnershipHarmonizing to Fatt ( 2009 ) , a partnership is defined as an association of any sort between parties who have agreed to unite any of their rights, powers, belongings, labor or accomplishment, for the intent of transporting on a concern and sharing the net incomes therefrom. These combination consequences in rights and spouses normally hold their ain ratio for sharing net incomes and loss Partnership is under subdivision 2 of the Act. It defines ‘person ‘ to include a company, a organic structure of individual and a corporation sole. So, there are some undermentioned factors need to be present before a partnership is said to be which is transporting on concern, distribution of rights and duties, a position to net income and component of hazard and wages for each spouse. However, partnership may besides be without †partnership understanding † which it besides can be in verbal but the hazard is on their duties. Fatt added that partnership is non a indictable individual for income revenue enhancement intent3.1 How the partnership is taxedPartnership is taxed separately where net incomes made are added to the person ‘s personal income and are separately apt for the net income under personal income revenue enhancement. This means that revenue enhancement will be charged to the single spouses in their portion of concern income and will be taxed on their ain names. Spouses that are reference here is refer to persons or companies. Therefore, spouses will pay income revenue enhancement on their concern activities and other income beginnings at the valid personal revenue enhancement rate for the peculiar twelvemonth appraisal. The appraisal of partnership concern income is divided into three classs which are probationary adjusted income, divisible income, and adjusted income of spouse. Provisional adjusted income Harmonizing to Fatt ( 2009 ) , a partnership is presumed to be a exclusive proprietary for the intents of calculating partnership adjusted income which besides known as ‘provisional ‘ adjusted income. They are deductable disbursals and non-deductable disbursals in the net income and loss history for probationary adjusted income. Divisible income For divisible income, the income and capital allowances are computed base on the net income sharing ratio as their agreed in the partnership understanding. Harmonizing to scenario 2, Ng and Siow shared net incomes every bit up to 31 March 2006. However, from 1 April 2006, they change the net income sharing ratios to 60 % for Ng and 40 % for Siow. Because of the alterations in their net income sharing ratio occurred during 1 April 2006, an allotment of divisible income on the clip footing will be carried out. Double tax write-off is allowed by authorities for divisible income. Adjusted income of spouse If divisible income is divided among spouses based on their several net income sharing ration, spouse ‘s disbursals such as private disbursals in adjusted income of spouse would be allocated to the several spouse in conformity with their existent ingestion. Harmonizing to scenario 2, 20 % of private usage of the auto will be allocated under Siow partnership disbursals account.3.2 The Calculation of the Entire Income for Each Partner for the Year Assessment 2006Below is the Net income and loss history of the partnership for the twelvemonth ended 31 December 2006.3.3 Explanation Sing the Above Computation1.1.2006 – 31.03.2006 ( 3Months )Harmonizing to the partnership understanding, Ng and Siow has a shared net income every bit up to 31 March 2006. From 1st April 2006, the shared ratio has changed to 60 % for Ng and 40 % for Siow. Furthermore, Siow has usage of a auto owned by the company for private disbursals. Therefore, Siow has amounted to 20 % for private usage auto. From the 2,400 Ng and Siow has to split by 4 because the calculation has provided 3months of each spouse income. Private usage of auto = 12,000 ten 20 % = 2,400 Interest of capital per annum for Ng and Siow is RM 10,800. To Ng, involvement of capital for 31 December 2006 that he has to pay is RM6,000 per annum and to Siow, he has to pay RM4,800 per annum. In first calculation of each spouse income, Ng and Siow, has to pay the involvement of capital by divide by 4 because the calculation has provided 3months of each spouse income. = 1,20 Harmonizing to Income Tax Computation for NS Educational Partnership Year Assessment 2006, the entire divisible income is RM160,000. Meanwhile, the sharing ratios in the first 3month of the twelvemonth are every bit, so we have to split every bit to Ng and Siow.1.4.2006 – 31.12.2006 ( 9Months )Private disbursals for each spouse at 1.4.2006 – 31.12.2006 ( 9Months ) is 1,800 because has to minus with the 3 months.Private disbursals: Ng 2,400-600 = 1,800Siow 2,400-600 = 1,800Wages for each spouse for the twelvemonth ended 31 December 2206 should minus with the reply of 3 months because want to cognize the balance of the wages at 1.4.2006 – 31.12.2006.Salary: Ng 90,000 – 22,500 = 67,500Siow 60,000 – 15,000 = 45,000Interest on capital for each spouse for the twelvemonth ended 31 December 2206 should minus with the reply of 3 months because want to cognize the balance of the wages at 1.4.2006 – 31.12.2006.Interest on capital: Ng 6,000 – 1,50 0 = 4,500Siow 4,800 – 1,200 = 3,600The entire divisible income 160,000 minus 40.000 from the 3 months and after acquire the reply we should split that for each spouses.Divisible income: 160,000 – 40,000 = 120,000Nanogram: ( 120,000/5 ) x 3 = 72,000Siow: ( 120,000/5 ) x 2 = 48,000From the scenario has an approved contribution is 13,000. And the sanctioned contribution besides should split for each spouse.Approved contribution: Nanogram: ( 13,000/5 ) x 3 = 7,800Siow: ( 13,000/5 ) x 2 = 5,200From the scenario has an one-year allowance is 9,000. And the one-year allowance besides should split for each spouse.Annual allowance: Nanogram: ( 9,000/5 ) x 3 = 5,400Siow: ( 9,000/5 ) x 2 = 3,6004.0 Research on Tax Planning Opportunities for Individual with Business IncomeIt is of import for the taxpayers to aware of the options available to them in order to maximum the benefits in running the concern and at the same clip can minimise the revenue enhancement collectible lawfully. T o minimise, extinguish or postpone the income revenue enhancement, the beginning of income must fall within the scope of the jurisprudence which is the Act. Harmonizing to Victor ( 2010 ) , since gross outgo is normally absorbed in the period in which it is incurred, it is normally an allowable disbursal that a concern can compose off against its indictable income. Harmonizing to the instance survey, NS Education participates in a trade exhibition that was approved by MATRADE for the intents of advancing the export of the partnership ‘s services. This means that they are be aftering to spread out the concern overseas by offering their services loosely. In order to export their services, there are many things to be done such as export the resources from Malaysia to outside state in order to put up their concern. First thing foremost, they have to do certain that all paperss and resources being export are safe during the exportation. To make that, insurance is needed. Insurance is gross outgo as it represents an disbursal entirely and entirely incurred in the production of gross income. Let state NS Education will be operated in Australia. This means that they have two picks whether to purchase the insurance in Malaysia or Australia. In order to minimise the revenue enhancement, we recommend NS Education to purchase the insurance from Malay sia instead than Australia because the Income Tax Act 1967 allows dual tax write-off for this disbursal. Other revenue enhancement planning chance is the beginning of the concern must be done before the disbursals incurred. Expenses can be in the signifier of hire employees to renovation, every bit long as the disbursals are entirely entirely incurred in the production of income. This is because these disbursals are deductable against the gross income. Other than that, single with concern income can travel for preparation or classs to better the accomplishments in running the concern. This disbursal is besides deductable at the clip of beginning.4.1 DecisionAs a decision, income revenue enhancement gives a batch of benefits to the citizens and assist developing the state. Income revenue enhancements which come from concern beginnings is considered much more compare to the employment income. Both calculations involve different computation and accommodation, so that all the revenue enhancements collectible are low-cost by the people.