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.

“Allegory of the Cave” Analysis Essay

The Allegory of the cave is an allegory written by Plato with the purpose to represent the way a philosopher gains knowledge. This allegory is a fictional dialogue between Socrates and Glaucon, where Socrates compares the issues appearance vs. reality, education vs. ignorance. There are two types of knowledge represented in this allegory, the one that is told and expected to be believed and accepted; and the one that is learned by a person’s own experiences through life. The writing is organized in a way in which the author tells a story in a sequence of logical events that makes the reader understand better. It wasn’t really clear for me the way he described the scene metaphorically and it was difficult to visualize the scenario to realize the purpose behind it because of the rarity of it. That’s why I went through it so many times, but once I was able to understand what was going on and where the point was, I could see that the way he explained and the fanciful evidence he used was very strong. Plato writes about Socrates describing a scene where there are chained people in a dark cave. They have been there since their childhood and they can barely move their heads. Behind them, at the distance, there is a blazing fire, and between the fire and the prisoners there is a wall meant for objects to pass. Because of their limited vision (lack of movement), those men can only see their own shadow and the shadow of different sculptures that pass over the wall, which are carried by other men they can’t see. One of those prisoners is released and starts walking around the cave. He is very confused by what he sees but finally he realizes that the shadows are just a representation of what is really there. The prisoner is forced to go out of the cave, his eyes begin to adjust to the sun light, and he can’t look at anything more than shadows. Accustomed to the light, he begins to see other objects like trees, flowers and houses; and he realizes that the perspective he had about the world was completely different from what it really is. Finally the prisoner comes back to the cave to convince the others about the existence of the things he saw. Accustomed to sunlight, he sees blurry shadows, making others laugh, and they would remark that it would have been better, if he had stayed in the cave, and if someone tries to release another prisoner, that person should be caught and put to death. Plato’s main idea is to reflect the different stages and the process  of education, how a philosopher can reach the top and become enlightened. In this allegory the chained men symbolize the most erroneous and ignorant people. The released prisoner who confuses fake objects and the fire with reality, and has not even left the cave, symbolizes those people who feel awkward about the process of knowledge and who are not ready to confront it. The released prisoner that comes out of the cave and tends to return, represents the man accustomed to the error, who doesn’t recognize the truth even when it is in front of him, and is afraid to leave their past views. When he comes out, and he only sees the shadows and the reflections of natural things, those actions symbolize the process of adaptation and preparation. The final process, where he becomes enlightened, is represented when the now ex-prisoner is able to reason the Sun as the cause of all things. Returning to the subject of the types of knowledge, these two ways of thinking referred to by Plato represent two completely different aspects of us. That kind of knowledge where the person’s belief is based on what he/she can see or hear due to his/her lack of education is evident when the people in the cave see the images on the cave wall created by the puppets and figures with the fire and hear the echoes. These people would label things as reality solely because they believe what they are being told. This type of knowledge is based on â€Å"truths† without any type of personal connection. The second type of knowledge, which is based more on learned life experiences, is evident in the released prisoner who discovers the real world through his own experience. Another important point about the allegory is the uses of certain wor ds which have a particular meaning in the story, making the reader push themselves to understand the greater meaning behind his words. Some of those words are shadow, cave, fire, prisoners, voices and light. The word prisoner refers to ourselves, arguing that we are prisoners of our own beliefs. The cave is the virtual prison made by ourselves because of the ignorance behind our minds. The word shadow, represents an illusion of reality, a false vision of the truth, are those false ideas created by the lack of knowledge that people live by in this world. The fire, in my opinion, is what produces the false reality or world of appearances. The voices represent the authority; those things we believe are true just because someone told us, like a teacher in a classroom, the government in a country, your parents at home, etc. Finally  the word light or the Sun, used to represent the ultimate truth, the answers found to those erroneous beliefs that you thought were true. I completely agree with Plato and I think we can apply this logic to many equations we face in life as intelligent, moral and empathetic people. I learned that people see reality as the visible world when reality really is more than the visible world. This text helped to push me along the way because it is directly related with college life, where a successful student is the one who considers that his/her mission is questioning and challenging the authenticity of those things that we believe are true.

3 Types of Skin Cancer

3 Types of Skin Cancer There are three types of skin cancer, melanoma is the most dangerous. Although it is rarer than the other two, melanoma is the most likely to propagate and can lead to death. As with all cancers of the skin, sun exposure is the main cause of the disease. In the United States there are more than 62,000 cases of melanoma diagnosed each year. Outside of these cases, 7,900 people will die of the disease. Learn the facts related to Skin Cancer and its sources, signs, and cures. Causes melanoma is the worst kind of skin cancer. Not only can affect areas of the skin, which is capable of spreading to other organs in the body, as well as the bones. The root cause of melanoma is, basically, be exposed to too much sun. The normal skin cells become abnormal, grow quickly, and then attack the tissues that surround them. People who have a history of melanoma in their families are at greater risk of developing the disease. If the people in your family have a history of many moles, this can also make you more prone to a melanoma. Although moles themselves do not cause melanoma, taking a multitude of them may be a sign that the melanoma in their family. Symptoms Begin in the basic sign of melanoma is the change in size or shape of a mole or birthmark that you already have. Although melanoma can grow within a mole or birthmark that already exists, usually appear on the skin without mark. Melanoma can occur anywhere on the body, but most often found on the legs of a woman and the top of the backs of men. An existing mole may show signs of melanoma by thickening when originally was flat. The surface of the mole can become flaky and crispy, or may ooze and bleed. The skin that surrounds the mole may emit a burning sensation and redness, swelling and itching. It is not unlikely that the affected area to have skin that breaks into smaller pieces. As the melanoma develops in the later stages and worst, the affected area can be broken and bleeding occurs, as well as pain. When the melanoma has entered the stage of metastases, the lymph nodes in the armpits or groin may swell. You can also have a package colorless that appears below the skin. Other symptoms of this stage are the weight loss that cannot be explained, aging of the skin, chronic cough and headaches. Diagnosis It isvery important to seek medical attention immediately if you notice a change in a mole or develops a suspicious-looking area on your skin. Early finding and treatment is important when it comes to melanoma. If your doctor suspects you might have melanoma, a biopsy will be taken from the suspected area and is sent to a pathologist for examination. If melanoma is greater than 1 mm of thickness, the lymph nodes will be revised ​ ​to see if the cancer has spread there. A lymph node biopsy may be done if you suspect that have been extended to the lymphatic system. Another test to see if the melanoma has spread to this system is a biopsy of sentinel lymph node. If you think that the cancer has spread to other areas of the body, the imaging tests can be performed. These tests include a PET scan, CT scan or an MRI. This type of evidence will be able to determine if the cancer has spread to areas such as the lungs and or other organs. TREATMENT Treatment of melanoma depends on what stage of the disease is in. There are five phases of melanoma, each nasty than the other. In stage 0, the melanoma has affected only the outer layer of the skin. At this stage, it is possible to eliminate the cancer, by surgical removal of the affected area of the skin. In stage 1, the area of the melanoma is a little larger than in stage 0, but the most likely can be treated in the same way. In stage II melanoma, the cancer has grown larger than 1 mm of thickness, but may still have not spread to the lymph nodes. If this is the case, surgery is the common treatment. You can also go through a biopsy of the lymph joints and you will be given a drug called interferon. In third phase of melanoma, the cancer has blowout to the lymph nodes and has become more serious. The treatment is going to call for surgical removal of the tumor, as well as all the lymph joints in the surrounding area. The person so he started on interferon, also known as immunotherapy. The interferon kills the cancer cells while the stimulation of the immune system of the body. The stage IV melanoma is the worst case of this disease. Actions may contain radiation, chemotherapy and immunotherapy. From stage IV melanoma is cancer that has spread throughout the body, the treatment is not curing the disease, but rather help the patient to manage the symptoms of the same. Prevention / Solution The best way to prevent any type of skin cancer, as well as melanoma, is to stay out of the suns damaging rays. For most, this is not totally possible. Outdoors in the sunlight, be smart. The suns rays are most harmful between 10 a.m. to 16:00 try limiting your exposure during these hours. Use a sunscreen that is at least an SPF 15 whenever you go outside. Be sure to wear protective clothing when outside as long-sleeved shirts, hats, sunglasses and long pants. If possible, avoid sunbathing all organized, as well as bronzingbooths. Check your body regularly to detect signs of changes in moles or other differences in areas of the skin. Above all, if you notice a change in one area of your skin, seek medical advice as soon as possible.

Individual Marketing Strategy Report Essay Example | Topics and Well Written Essays - 3000 words

Individual Marketing Strategy Report - Essay Example To combat this growing consumer discontent with Apple’s iPhone, it is recommended that Apple redesign its promotional strategies to include lifestyle-relevant celebrity endorsers, change its current pricing structure, and emphasise more on the tangible product benefits as part of the marketing mix to regain competitive advantages and revenue growth. Apple must first, however, identify the psychological and sociological characteristics of its primary profitable market segment, the Achiever group, to accomplish gains in restoring the brand’s reputation. TABLE OF CONTENTS 1.0 Introduction................................................................................................................ 2.0 Situational analysis..................................................................................................... 2.1 PEST analysis................................................................................................. 2.2 SWOT analysis..................... .......................................................................... 3.0 Differential advantage................................................................................................. ... ..... 5.2 Marketing strategies and programmes............................................................. 6.0 Conclusion.................................................................................................................... References 1.0 Introduction Research in Motion (RIM), now appropriately renamed as Blackberry, had dominated the mobile phone market between 2000 and 2005, being an innovator and pioneer in a product category that was in its technological infancy and introductory period along the product life cycle. With the release of RIM’s Blackberry 957, one of the world’s first smartphones, Research in Motion was able to define the product category and gain first mover advantages, something achievable through technology leadership and the ability to corner the market in a specific product category (Agarwal and Gort 2001). Up until 2006, when Research in Motion launched its Blackberry Pearl 8100 (the first smartphone with camera capabilities and othe r functional features found on today’s smartphones), RIM was considered to be the foremost expert in mobile telephony virtually untouchable by potential new market entrants for its technological leadership. However, Apple Inc. developed its first version of the Apple iPhone, a revolutionary mobile telephone technology that encompassed multi-functional features and benefits ranging from streaming video capabilities to Internet Wi-Fi connectivity capacity. The innovative features included in the first and subsequent versions of the Apple iPhone quickly seized market share from the previous market leader, Research in Motion, rapidly building market segment loyalty for Apple. Subsequent versions of the iPhone were released yearly following 2007, which now include the Apple iPhone 5 that was just

Health and Poverty Reduction Essay Example | Topics and Well Written Essays - 1750 words

Health and Poverty Reduction - Essay Example Pakistan is now facing a similar situation. Moreover, apart from the traditional causes of poor health, of which poverty is one reason, the steps taken towards modernity and industrializations are adding to the problems in this area. It is to the credit of Pakistan that there has been rapid industrialization over the years. But the problems associated with it pose new health issues too. One of the fallouts of industrialization in the country has been the rapid growth of cities which in turn has resulted in a shift of rural population to urban areas. According to Pappas, â€Å"the traditional health challenges of poverty, nutrition, and sanitation have remained for many in the country and have been compounded by increases in environmental and occupational problems associated with the rapid growth of cities and industries† (Pappas, 2008). Overcrowded living conditions, pollution, and other stress factors are now contributing to increased incidence of what is generally called lif estyle diseases. The new disease that is rising even among the poor includes cardiovascular diseases, diabetes, and cancer. The heavy rise in traffic has also resulted in a hike of casualties from road accidents also. It is clear from what has been mentioned above that the link between poverty and health issues are a hindrance to the poverty reductions strategies and policies of a nation. This is because money spent on poverty reduction programs is only one of the issues that concern the population. Unless additional spending is done for improvement of basic health and sanitation in the country, most of the efforts for poverty reduction will remain ineffective. Focusing on improving health alone is also not feasible or practical. One of the effective ways to improve the health sector in Pakistan is to ensure private sector participation: â€Å"In the majority of most poor and middle-income countries - even the most aid-dependent - the biggest source of finance in the health sector is out of pocket expenditure (OOP). This finance is mainly spent in the private sector† (Private Sector Participation in Health). Effective private sector participation that includes corporate, health personnel an d private hospitals, charities and even individuals can also help in the integrated development of health and reduction in poverty. Some initiatives like the Aga Khan Foundation (and University) do exist. More efforts in the area will augment of efforts of the government and the community.

Intimate Partner Violence Thesis Example | Topics and Well Written Essays - 5250 words

Intimate Partner Violence - Thesis Example Intimate partner violence has become one of the major issues causing women to develop significant unfavorable effects observed with the physical, mental, emotional, and psychological well-being of these women. For health workers who are often called to manage the health of these abused partners, knowledge and skills are very much needed in order to assist these abused partners. According to the Centers for Disease Control, intimate partner violence (IPV) is violence which usually â€Å"occurs between two people in a close relationship†. Intimate partner in this case includes current and former spouses as well as dating partners. This type of violence is observed as a single and as continuing episodes of violence. It also covers different types of behavior including physical violence, sexual violence, threats, and emotional abuse. Physical violence occurs when one partner hurts or tries to hurt his or her partner by hitting, kicking, slapping, or inflicting other types of physical injuries on the partner. Threats include physical or sexual violence with the use of words, weapons, gestures or other tools of communication. Finally, emotional abuse involves threatening a partner or his or her possessions or loved ones or harming them and their self-worth. Examples may include stalking, intimidation, or preventing one from contacting or seeing his or her family and/or friends. This violence may later escalate to physical or sexual assaults, sometimes with growing frequency and severity.

Bookstore Essay Example | Topics and Well Written Essays - 500 words

Bookstore - Essay Example The consistency of the crowd reflected that this book was aimed at an audience with a literary inclination and a level of intellect to understand and appreciate sensitive subjects like the one covered in "A Million Nightingales". Eavesdropping into low pitched conversations around me further confirmed that almost every person present there was a connoisseur of history and literature. The otherwise quaint and silent book- store was now filled with soft murmurs and muffled discussions as people bunched into groups and exchanged views and opinions about the book and the author. the ambience was very appropriate for a literary event as every member of the group was focused on the purpose. The much awaited moment arrived as Susan Straight walked into the store and seated herself on the podium after a warm greeting and a smile. SusanStraight is a pleasant looking woman and a mother of three daughters and teaches creative writing at the University of California, Riverside. She does most of her writing by hand in little notebooks whenever she gets a few odd minutes to spare. I discovered from one of her interviews that she firmly believes in the dictum that "When you read all the time, language comes naturally to you".