Using School Uniform Propositional Essay Examples To Support Your Position

<h1>Using School Uniform Propositional Essay Examples To Support Your Position</h1><p>Writing enticing articles on the side of school uniform strategies can be hard to do. Numerous understudies might want to wear a similar garments as their companions, and it is consistently hard to argue for what is good and bad. In any case, on the off chance that you utilize school uniform influential article tests, you will have a superior possibility of putting forth a persuading defense that a uniform approach isn't really the privilege choice.</p><p></p><p>People will in general be exceptionally defensive of their uniqueness, and numerous individuals would prefer not to be messed with school uniform arrangements. As a rule, they would like to wear their preferred school's garments instead of purchase another outfit that another person needs to wear. All things considered, this type of thinking isn't generally correct.</p><p></p><p& gt;The first thing you have to consider when you are assessing influential exposition models about school outfits is whether the standards are reasonable. You likewise need to take a gander at the motivation behind why these principles are being instituted, and whether the proposed rules are vital. In the event that there is no reason for making a standard, the principles ought to be dropped.</p><p></p><p>There are three fundamental kinds of outfits in schools, and they are deliberate, compulsory, and uniform. In case you're going to contend against school uniform strategies, you have to do as such in light of the fact that they are every one of one of these sorts. Willful garbs are particularly successful in giving understudies a feeling of network, since it causes them to feel they are all piece of an option that could be greater than themselves. These strategies are generally a lot simpler to implement than different kinds of rules, since understudies have a sense of safety wearing uniform clothing.</p><p></p><p>Mandatory garbs power understudies to wear a similar sort of garments quite a long time after year, after quite a long time after year. Understudies may have been polite in earlier years, yet when they are compelled to wear a similar garments each and every day, they build up a thought that they 'should' be wearing those garments. Required outfits frequently cause understudies to feel like they are continually being viewed, and that causes them to feel awkward. This makes understudies bound to have terrible evaluations, which converts into lower SAT scores.</p><p></p><p>Uniforms are additionally regularly used to direct conduct and can be helpful for treating forcefulness. In the event that your contention depends on this sort of reason, at that point it is normally very convincing. It is even conceivable to engage the possibility that regalia are fundamental so as to have a she ltered and tranquil environment.</p><p></p><p>School uniform powerful paper models are valuable instruments when utilized with cautious regard for subtleties. For instance, you ought to never give a number on the side of your focuses. In the event that you are contending that outfits are reasonable, you ought to never reference a figure so as to back up your case. You ought to likewise not talk about approach that has not been authorized in the school; rather, you should concentrate on things that are at present being done.</p><p></p><p>You ought to consistently ensure that you have investigated your enticing paper models cautiously before you use them. In the event that you aren't sure that the contentions you are supporting are sufficient, you should modify your composition by including subtlety and coming to your meaningful conclusions concrete.</p>

How to Select a Topic For an Argumentative Essay

How to Select a Topic For an Argumentative EssayTo write an argumentative essay, you need to know how to select a topic for an argumentative essay. An argumentative essay, usually considered an academic paper, is a written document that makes the speaker's point and presents evidence to support it. In the past, these essays were written with arguments that were based on political or religious beliefs. Today, however, an argumentative essay is more likely to be written with scientific, economic, or sociological facts.There are three things you need to know about how to select a topic for an argumentative essay. One, the topic should be a matter of current controversy and debate in the world. Second, it should be relevant to the topics you want to discuss and third, it should be unique.If the topic of the essay is current controversy and debate, this means that the topic has been debated and argued over to a certain degree. The essay must therefore be based on good information and clea r reasoning. On the other hand, if you are writing about a topic that is current but not controversial, then the essay should be more general and less contentious.The next thing you need to do when selecting a topic for an argumentative essay is to find secondary and tertiary sources of information and primary source material for your topic. If you are writing a brief argumentative essay that does not spend a lot of time on detail, this will be relatively easy. However, if you are writing an essay that will take up several pages, which is much better, then you will need to get a little more detailed.The fact that you have sources for your topic is just as important as finding them. They should come from reliable sources, such as peer-reviewed journals, online articles, personal statements, documentary films, etc. Now that you have sources for your topic, you need to find a way to make them memorable. If you choose one way of writing for your sources that is common, then it will be t he easiest way for others to remember your sources. If you do this and you are writing for essay purposes, then it would be wise to use specialized sources that are written in an innovative way and used for argumentative purposes.Finally, you need to choose a topic that is unique. It is easy to use an argumentative essay to talk about anything that you want. But, when you are writing an argumentative essay, your essay topic should be about something that is of current interest. Otherwise, it will be more difficult to write about a topic that is interesting.These are some of the things you need to know about how to select a topic for an argumentative essay. These tips will help you get started with the process of choosing a topic for your argumentative essay. They are all things that will make it easier for you to find your topic and make it interesting for your audience.

Top Easybib Research Paper Secrets

Top Easybib Research Paper Secrets The whole proposition ought to show up right off the bat in the paper all together for your peruser realizes where you're going. Composing a layout in apa group is totally different from various organizations like mla harvard and so on.. Before you start composing a solitary expression of your paper, you first should comprehend what your proposal will be. Unique The theoretical is a review of the subject. State likewise how you plan to move toward your point. Not all examination paper subjects are made equivalent, and you might want to be sure you choose an astounding point before you start composing. Test MLA cover sheet can promptly be seen on the web. Shouldn't something be said about Easybib Research Paper? APA group easybib can help you in understanding the suitable norms of organizing as per the 6 release of APA, which can likewise be found wherever in the web. In the event of locales, you ought to enter name of the theme along with the date of access for acquiring the reference consequently as indicated by the current release of Chicago. Continuously offer a reference to the work straightforwardly following the data that you have given. In the first place, you just find a rule online with models. APA easybib close by other reference apparatuses can be gainful for you particularly, at whatever point you're beginning secondary school. MLA design easybib lets you comprehend the re asonable methods for referencing sources in MLA group. Easybib APA design reference can be later be utilized by in the occasion you appreciate the totally free preliminary. Along with programmed age of the significant reference, it is likewise useful to make incidental references and in-writings of the sources. The Advantages of Easybib Research Paper At the end, you need to edit your examination paper so as to avoid terrible sentence structure and syntactic mistakes. The major rule can assist you with understanding approaches to include the APA style in your paper. A great layout is effectively the most critical advance recorded as a hard copy a wonderful paper. Be certain that all the cited or summarized material is painstakingly examined so the peruser knows how and why you're utilizing the particular material to create your point. A Secret Weapon for Easybib Research Paper There are organizations which guarantee to flexibly online research paper help and research paper diagram m odel however are as a general rule misrepresentation organizations which offer inadequate material. An incredible research paper composing organization is an astonishing organization that provisions understudies with web investigate paper help. You essentially need to pay insignificant amount of cash for profiting our master administrations. You ought to likewise get familiar with the downsides and preferences of research in a proposition. In the case of everything was composed, the paper despite everything must be altered and cleaned. A mind boggling research paper point won't just take part of time yet likewise probably won't be effectively understandable because of its multifaceted nature. Numerous understudies that are pondering how to create an examination paper additionally must be basic regarding the matter decision. As an author, you have the decision of narrowing the scope of your paper. The Fundamentals of Easybib Research Paper Revealed Your demeanor to the subject may well settle on the measure of work and energy which you put into your exploration. People come to you because of your insight, so be certain your advices are grounded subject to cautious assessment of their characters and perceiving the examples that oversee their lives. Additionally, it's likewise astute to discuss the partner subjects in a sensible way with others. Regardless of whether a particular research paper theme is getting bunches of buzz as of now or others appear to be keen on expounding on it, don't feel enticed to make it your subject in the event that you don't really have some kind of enthusiasm for it moreover. Understudy explore aptitudes will increment because of reiteration. Easybibs reference organizations encourage instructors and understudies all through the planet. Select a school examine paper point which you are familiar with or like research on. There are different sorts of school papers that understudies are required to compose.

The Advantages of Contracts Essay Samples

<h1> The Advantages of Contracts Essay Samples </h1> <p>The best districts to discover the sources are from institutional locales. Any use of the present results to future surveies requires the authorization of the members in the present overview. Probably the best advantage of totally free expositions is their accessibility on the web for everyone. While having a paper model you have access to thoughts of an alternate individual that has muddled the examination and you'll have the option to watch the issue from very surprising viewpoint that is a decent bit of leeway for a practiced research or article. </p> <p>There two assortments of understudies with respect to article composing. One of the critical angles about a school paper is, it should be syntactically sound. You may ask why it's critical to discover increasingly about a school exposition. As an understudy, you ought not simply consider investigating order article, you likewise need to take a ga nder at composing an example exposition that might be viewed as an example paper by different understudies. </p> <p>Worry no more in the occasion you don't see how to form a paper. Become familiar with the manner in which the paper is scored. It offers you a chance to show how successfully you can peruse and appreciate an entry and compose an exposition investigating the section. From the outset, it might appear to be okay. </p> <p>When finding the compulsory case of an extraordinary exposition or research paper, you may profit in numerous aspects of article composing. The most reasonable choice of paper point can support you. There's no perfect arrangement about how to create a powerful article. To put it in an unexpected way, an extraordinary quality influential paper is what's required. </p> <p>The easiest way to deal with discover the sort of an article is to understand the essayist's perspective. One of significant realities while composing exposition is the way that it ought to satisfy the full prerequisites of perusers on that extraordinary subject. Preceding starting any article composing movement it's urged to conceptualize thoughts. You should have the option to appear in the entirety of your paper you've adhered to all the directions gave in the subject. </p> <p>Once you have found an incredible organization, you realize that you've struck gold in light of the fact th at a gifted and predominant business can go a significant distance in guaranteeing your work pressure is altogether diminished and you can focus on progressively significant things. You will most likely not go over a superior composing organization than ParamountEssays. The agreement may get void. The party time contract brings about representatives being not ready to advance in the working environment since they won't have adequate capacities or trainings experience to gain a superior job in the business or different organizations. </p> <p>An exposition must be made out of a presentation, a body, and an end. On the off chance that, for instance, you're composing an exposition on preparing a pooch in 5 stages, don't consolidate the underlying 3 stages inside a section and your very own skill in the end. Simply proceed with your presentation short and simple. In all actuality, a short and simple presentation is jam-stuffed with data since its essential objective would be quickness. </p> <p>An phenomenal school paper isn't simply enticing, it's a piece which features the proper demeanor to the school, the individual yearnings and the vision the understudy has once they get in the school. Enlightening school expositions are fairly well known among teachers and understudies. School application paper, is a critical perspective as it empowers the board, pick the best understudies that show the correct kind of inspiration, for arrangement into a couple of their projects. A school application article is a significant strategy for letting the board learn all the more concerning the understudy. </p> <p>Even with the sufficient amount of generous research materials and insightful thoughts, the exposition may end up defective in the occasion the understudy doesn't have compelling composing abilities. At the point when you own a vocation of exposition composing, you genuinely feel humiliated and stressed since you have to present a wonde rful work however feel unconfident about your composition and research capacities. Picking research paper points for such expositions is incredibly simple yet consideration must be given as a definitive intention is to win the opposition. Article composing aptitudes is an intense and tedious activity. </p>

Writing a Custom Server

<h1>Writing a Custom Server</h1><p>Minecraft composing a custom server is a great action. Composing a custom server for your Minecraft server is fun, but at the same time it's a perfect method to make a one of a kind story for your Minecraft server. You can impart your Minecraft stories to your Minecraft people group and fabricate a novel community.</p><p></p><p>The thought of composing a custom server can be hard from the start. Indeed you can get an extremely extraordinary storyline moving utilizing the normal components found in most Minecraft servers. You don't have to include anything extra, you simply need to begin with certain nuts and bolts and include your own little winds at the end.</p><p></p><p>There are two principle kinds of mods accessible for Minecraft. There are ones that give the player new substance and capacities, and there are ones that adjust the interactivity of the game. Custom servers that have custom mods must be made by one person.</p><p></p><p>The first thing you need to do when you begin to compose a custom server is choose who you need to play the game with. When you conclude who you're going to play the game with, you can begin arranging the experience. Making a custom server that is based on that solitary player experience can make some remarkable and energizing multiplayer games.</p><p></p><p>For model, there may be an exceptional occasion occurring, or a player may experience something extremely bizarre. Making a server where players will find the unusual realities about the world and collaborate with one another, can truly keep things intriguing. In the event that you've been running a huge Minecraft people group for some time, you realize that individuals can truly quit fooling around on the off chance that they feel like the game is testing and they are discovering some new information. Keeping players included c an enable you to develop as a game developer.</p><p></p><p>Making Minecraft your own is a significant piece of building up an effective server. Making a custom server is an incredible method to breath life into the Minecraft universe. Consider what you need to find in a custom server and you can be certain that you'll think of some astonishing ideas.</p><p></p><p>There are numerous things you can do to make a Minecraft server one of a kind and inventive. Making a custom server can make an exceptionally intriguing and individual experience for your players. Try not to believe that you have to make something excessively confounded to make a pleasant custom server.</p>

Communism V.S Capitalism Essay example - 856 Words

Capitalism vs. Communism Throughout history, there have been many systems developed in order to have a better society. Two of the most analyzed, and debated systems that have tired to change an economy for the best are communism, and capitalism. Communism, and capitalism have been compared on many levels, such as why they will or will not work, and which one works better. Throughout this essay I will concentrate on the differences, and similarities of how each operates, along with the benefits, and problems that each of them produces. Both of these economic systems theories came about around the same time, in the late 17th to mid18th centuries. One of the main contributor for capitalism was Adam Smith, writing The Wealth of a Nation†¦show more content†¦Since it is harder for people of communism to see direct results from their hard work, there can be a tendency of people doing less, but still receiving the same as everyone else. Thus, there needs to be some type of point system, which makes sure e ach person does enough work to show for the goods received. If the work is not done then something needs to be done, such as not giving them their share, jail time, or kicked out of the community, resulting in poorer living standards. Capitalism however, gives each individual a choice of the benefits they will receive from working hard or not. You still have the chance to be poor, but unlike communism you have the chance to become rich. In communism the hardest workers receive the same, but in capitalism the hardest workers reap the most rewards. Communism asks the government to decide what is needed for each individual to live and be equal. They tell the community what demands need to be meet to produce and distribute enough materials equally for everyone. Capitalism depends on supply and demand instead of direct commands, in order to make sure there is not to much or to little of certain products. If there is not enough of a product wanted then the price will rise, and since you can receive more money for this product the production will increase. Once there is more then enough of that product on the market, the demand will begin to drop,Show MoreRelated Free Trade V.S. Command Economy Essay797 Words   |  4 PagesFree Trade V.S. Command Economy =============================== Introduction: Politicians, countries and ideologies from all over the world have for years been torn between what they should follow and believe. Countries quarrel over which policies should be adopted and what, how, for whom have been the economists fundamental question. Adam Smith preached for market economies often referring to the invisible hand Karl Marx preached for command economies often referring to The Read MoreAnalysis Of The Cold War : A New History By John Lewis Gaddis2049 Words   |  9 Pagesidolize them. An example of this goes back when the author was comparing Wilson with Lenin—showing clear favoritism towards Wilson by saying that socialism depended on fear, while capitalism â€Å"had no need to do so. Therein lay the basic ideological asymmetry of the Cold War.†(Gaddis 98). This is basically stating that capitalism was â€Å"good†, as well as leaving out the objectionable things Wilson carried out while WWI was still an issue—in turn creating a misinterpreted version of the events during the ColdRead MoreThe Cold War Was Easy : Capitalism Vs. Communism1402 Words   |  6 PagesIntroduction The Cold War was easy: Capitalism vs. Communism, West vs. East, Good vs. Evil†¦ however you wanted to define it, the dichotomy was simple to understand. When the Soviet Union officially dissolved in 1991, the New World Order was going to be a little more difficult to define, and to comprehend. The first to try was Francis Fukuyama: With his essay entitled, The End of History he declared â€Å"an unabashed victory of economic and political liberalism†. The resulting, â€Å"triumph of the West†Read More The Cherry Orchard and the Rise of Bolshevism Essay3093 Words   |  13 Pagesimportance of the then-emerging revolutionaries. Yet the play reveals a major reason why Communism ultimately received very little support from the gradual-minded middle class, which lead to a bloody revolution and totalitarian regimes for a good part of a century. It is this insight which provides contemporary critiques of socialist movements with a lesson about human nature -- a lesson that serves to show that Communism and other forms of ideological socialism have never been workers movements, evenRead MoreGp Essay Mainpoints24643 Words   |  99 Pagessustenance definitely needs to be met before we can talk about long-term solutions †¢ E.g. provision of medicine in curing gonorrhea, syphilis or even potentially fatal cases of flu has a definite and quantifiable effect in protecting human lives V.S. long-term measures of education and ensuring sanitation †¢ Lacks the resources and political will necessary to relieve the dire state of its people †¢ E.g. Myanmar in the trail of Cyclone Nargis †¢ E.g. WWII Reconstruction of economies of

What You Need to Know About Essay Topics about Yourself

<h1> What You Need to Know About Essay Topics about Yourself </h1> <h2> Essay Topics about Yourself and Essay Topics about Yourself - The Perfect Combination </h2> <p>The article is only one of the large techniques you'll have the option to separate yourself. On the off chance that you are needing a very much created article, at that point you can rely upon us to convey. Our affirmation exposition models can demonstrate that we're here so as to give just the perfect help to guarantee you which you present an application article you can be positive about. Be sure to examine the course out with the goal that you may compose the best close to home paper possible.</p> <p>You may get to the author who's composing your paper legitimately so which you can make any adjustment. To structure an article, you should essentially adhere to the previously mentioned group. There's more than 1 way to deal with form a story article. Account articles don't have such contentions. </p> <p>Be aware of the size it must be and begin composing the account article layout. Rather, compose an interesting exposition, compose a paper you accept is intriguing. You should simply indicate on the off chance that you need your exposition to be conveyed. There's no perfect arrangement on how best to form a compelling exposition. </p> <h2> The Unexposed Secret of Essay Topics about Yourself</h2> <p>Grow an amazing story In most of cases, you will be approached to make an individual exposition while applying for school confirmation. Grant and entrance advisory boards like to understand that you're mindful and aware of the manner in which you can improve as an individual so go on and examine your errors and the manner in which you gained from them. You need to see how to create a successful article as it is a run of the mill establishment for an understudy's evaluation. Clarify your duties, and you will be the kind of understudy universities find enormo usly attractive.</p> <h2> What You Should Do About Essay Topics about Yourself Starting in the Next 9 Minutes </h2> <p>If you have heaps of things to remember for the article, start with telling your perusers the most entrancing and indispensable things about you. Best case scenario, you're telling the peruser something they definitely know. Expound on a difficult you have or might want to explain. Try not to disregard to clarify why the bind is significant to you!</p> <h2> The Bad Secret of Essay Topics about Yourself </h2> <p>For a start, the standard application article subjects need you to utilize language that is absolutely liberated from language defects and linguistic mix-ups. At the point when you are done with your article, you should not just check it for spelling and syntactic mistakes, yet all things considered, it likewise must be checked for consistent deceptions. Account expositions fill a wide scope of needs. As some ot her scholarly task, your private exposition should be perfect concerning language structure and accentuation. </p> <p>When it has to do with composing a contentious paper, the fundamental issue to do is to choose a theme and a contention you may truly get behind. So you don't really need to get a point! In the event that you get the opportunity to choose your own point, that is great. </p> <p>You may find that bunches of the subjects can be adjusted to suit practically any kind of composing task. The subjects must have different sides and they must be very charming. Pugnacious article subjects are so significant since they are debatableand it's imperative to consistently be fundamentally thinking about our general surroundings. Picking the point for your article could be the hardest part.</p> <p>Students need to form expositions dependent on the educator's guidelines or their favored style recorded as a hard copy. Composing a grant exposition may not be an exceptionally straightforward undertaking for some understudies. Composing the school application paper is a difficult gig. </p> <p>You may discover a great deal of test expositions about yourself on the web. What's clever to you probably won't be amusing to your perusers. By virtue of the past point, bunches of individuals get into a lot of troubles composing articles on interesting pugnacious paper themes. </p> <h2>Where to Find Essay Topics about Yourself </h2> <p>Application papers about difficulties uncover how you react to trouble to people who are somewhat intrigued by how you'll deal with the ensuing four years completely all alone. Universities are not scanning for immaculate people. </p> <p>If you don't have a thought what a paper portraying your individual ought to incorporate, you may get enlivened by another person. At the point when you are acting naturally, it's significantly simpler to discover what you might want out of life and what's really critical to you. Accordingly, to make an extraordinary exposition you must conceptualize all contemplations con cerning your background. In the occasion you have the point from your educator, you should endeavor to cover it totally. </p>

Writing a Short Essay For a Scholarship

<h1>Writing a Short Essay For a Scholarship</h1><p>Writing a short exposition for a grant is extremely essential to accomplish the objective of this grant. Most grants are intended to give you cash. This cash would be spent on your school education.</p><p></p><p>The paper that you submit must have one central matter. Be that as it may, you may shift the subject from your current article. Your grant will choose the topic of your essay.</p><p></p><p>You may likewise visit different grant gatherings and pose inquiries identified with papers. A few gatherings permit you to ask and answer others' inquiries. Along these lines, you would have the option to address all the potential inquiries identified with exposition writing.</p><p></p><p>Writing a theory is another significant part of paper composing. This is so in the event that you expect to go for a degree in a specific field. On the off chance th at you don't have a particular course, you can compose an article on any point. In this way, ensure your article is sufficiently snappy to enamor the consideration of the reader.</p><p></p><p>With respects to content, it is ideal to have a thought of what your primary objective is while composing the exposition. A few people compose on the grounds that they need to get celebrated. For example, on the off chance that you wish to be an entertainer or artist, you should have a reasonable arrangement on how you need to make it big.</p><p></p><p>However, you should not compose on the off chance that you don't have an away from of the theme. It is ideal to take help from specialists with regards to such matters.</p><p></p><p>Remember that you should compose a short paper for a grant. This isn't intended to be an extensive piece. Simply ensure that your article is novel in its substance and generally theme.</p>

Essay Writer Account With Academic Writing Skills

<h1>Essay Writer Account With Academic Writing Skills</h1><p>An online college degree program offers a temporary position with a school level composing task that an understudy can work with in an article essayist account. The understudy's work is credited to the record and he/she can present a task for distribution on their resume.</p><p></p><p>The assignments, school assignments, or research projects allocated for this object are typically given with a free-duplicate scholarly form of the task to offer the school or instructor the chance to check if the work is predictable with the book. This report will incorporate the name of the creator, title, date and furthermore the copyright date. Now and again the understudy may have extra direction of different understudies who may likewise be composing as a group.</p><p></p><p>Online college degrees offer more chances to scholars than any other time in recent memory. A few a uthors for online college degrees don't feel good functioning as a group. Therefore, online professional educations have an alternative that empowers them to work with a co-author who they can examine issues that they are uncertain about, however they get affirmation that the choice is theirs and not just in the interest of their supervisor.</p><p></p><p>The composing task shouldn't be as unpredictable as the task on the school paper. The main contrast is that they will be cooperating, as opposed to independently. Composing assignments for this sort of plan can be longer and more definite than a normal single individual proposition. It can likewise be the task for a school term paper.</p><p></p><p>The research and information for the composing task will be for the specific school course, yet a significant piece of the exposition essayist record will be another point of view on a specific issue that was referenced in the content of the understudy's book. The article author record can utilize such explicit as the topic of the book. It might be an expansion to the subject or an alternate one entirely.</p><p></p><p>A enormous piece of the way toward composing an article essayist account is to survey the composing abilities of the author. So as to decide this, the exposition author needs to comprehend the style, tone, and topic of the book. The author ought to likewise have the option to decide whether the theme is pertinent to his/her individual zone of expertise.</p><p></p><p>There are two different ways that the essayist can decide to use so as to gain his/her college degree. One is a conventional online school, and the other is a virtual school that require less time on the PC and in classes. This is the reason such a significant number of online advanced educations are self-guided and don't expect understudies to go to formal study hall classes.</p><p>&l t;/p><p>When settling on which school to learn at it is essential to consider which has the projects that intrigue to you. You might need to consider the enormous number of colleges offering on the web courses for you to take your online professional education. In any case, this choice procedure ought to be one that you will be associated with to be certain that you get what you want.</p>

How to Write a Good Essay

<h1>How to Write a Good Essay</h1><p>Now that you have at long last chosen to take a stab at composing a school paper, you're most likely considering how to compose a decent exposition. There are a lot of tips out there about how to compose an elegantly composed paper, yet they may not be the correct ones. An exposition is intended to be something other than look into paper. You have to place more into it than simply composing the data into the content box.</p><p></p><p>There are various types of individuals that utilization paper composing programming. These product bundles accompany instances of papers that have been composed for them. The vast majority utilize this sort of programming to assist them with composing their own paper, and for this reason it is very useful. On the off chance that you need to take a stab at composing a decent article, at that point attempt these tips to assist you with making it all the more intriguing and impre ssive.</p><p></p><p>The first and most significant thing to remember when composing an exposition is that you should have a proposal proclamation that you can bring out in the center of your paper. Ensure you offer this expression your objective from the earliest starting point. Without it, you can't get whatever else going.</p><p></p><p>As you are taking a shot at the material, you will understand that it should be inquired about. At the point when you understand that you should get data about the subject, you can consider making a rundown of all the data that you will require. Try not to stop at simply recording the theme, however, on the grounds that you will in any case need to discover sources and facts.</p><p></p><p>One of the more ignored tips to recall when attempting to make sense of how to compose a decent paper is that you have to comprehend that what you are composing doesn't need to be great. Regard less of whether you can't get it great, what is significant is that you've given your perusers something that they can use in their lives. At the point when you commit errors and perceive how they can change the way that you write later on, you will find that it is worth it.</p><p></p><p>Another of the most significant hints to recall when attempting to make sense of how to compose a decent article is that you should attempt to be as clear as could be expected under the circumstances. At the point when you are composing an article, particularly an extensive one, you have to ensure that you have the data you need in the paper. So don't stop to consider it and record it, record it and get it out of your head.</p><p></p><p>Finally, you have to ensure that you truly put in all the energy that you can into the creative cycle. Try not to let it overpower you, and don't go off course partially through in light of the fact that you are stresse d over syntax or other composing issues. Simply keep it straightforward and you will find that it will come out good.</p><p></p><p>These are only a couple of the numerous tips on the best way to compose a decent article. They are unquestionably probably the most ideal approaches to assist you with assembling a quality report that will stick out and dazzle an adjudicator or confirmations official at your school. Good karma with your journey to composing your last project.</p>

Sample MBA Biography Essay - How to Write a Specialized MA Essay

Sample MBA Biography Essay - How to Write a Specialized MA EssayA sample MA biography essay to add some additional information about your potential applicant may not only provide new information but may be used as reference for your interview. By following the proper steps, you can be sure that your interviewer will take your application seriously and make an accurate assessment of your skills, talents, and experience.The first step is to prepare your personal information and let it flow naturally throughout the paper. It is important to ensure that all necessary information is included; this includes names, birth dates, addresses, and other important details. You do not want to give a negative impression by omitting relevant data.When drafting a personal information section, begin by identifying the type of MA a professional could choose. Start with a summary, defining the job, describing what the position entails and any duties the candidate would be responsible for. This section s hould follow the title of the position, as in 'Management Analyst,' 'Quality Assurance Specialist,' or 'Information Technology Analyst.' This way, each part of the job description will be easily separated and more easily noticed.For more information about each MA job title, be sure to note the acronym and names of the professionals who will be reviewing your application. The application will need to provide the relevant background information for these professionals to determine if the job posting is worth considering.Upon recognizing the right MA position title, write about your knowledge and experience as it relates to the job, including what you have learned about the job, your educational level, previous jobs you held within the company, and training you received in the field. In addition, review any awards or recognitions you have received for excellence in your work.Some potential employers may require you to send a resume to the hiring manager; however, an application will no t be accepted if it is not complete. For example, if you are sending a resume, include your contact information on the cover page. Do not allow your potential employer to overlook this detail.By now, you have compiled your personal information and completed your job history section, along with your experience in the field of MA career opportunities. Include your skill sets, experiences, and knowledge, and write how this information can help the hiring manager to select the right person for the job.The final section of your MA biography essay is the section that highlights the strengths and needs of the potential candidate, highlighting the criteria that will determine whether the job is right for you. Use this section to highlight how you may be a candidate for the job or the opportunity that is available.

Essay Writing Examples For Placement Test

<h1>Essay Writing Examples For Placement Test</h1><p>If you need to apply for a school or college course, exposition composing models for position test are among the numerous things that you should consider. It is a result of the various goals of setting an understudy in various schools or colleges. You will be given this goal in the event that you would simply present a bit of work in a type of an essay.</p><p></p><p>Another motivation behind why they are given is on the grounds that the educator has the option to choose which understudy would reserve the privilege to step through the examination paper so as to put the person in question on the course. The essayist has the option to distribute the equivalent in different classes. On the off chance that you would truly need to apply for confirmation, you should introduce these bits of work in the best way possible.</p><p></p><p>Students should introduce their work in a few different ways. They might be required to introduce them in class and in discussions. This will assist the educator with judging the sort of insight and composing capacity of the understudy. When the instructor has passed judgment on your capacities, he will give the vital choices to the university.</p><p></p><p>One of the most significant interesting points while getting ready for the situation test is the themes and the composing models that you would need to utilize. There are heaps of schools that permit you to incorporate the extra-curricular exercises that you will be associated with during your four years in school. This implies you would not have to incorporate all the schools that you could expound on the grounds that you may need to settle on certain choices in regards to the same.</p><p></p><p>If you imagine that you would not have the option to finish the paper models without perusing the entire exposition and in this manner make it harder to see, at that point you can consider utilizing those books that would give you a head start. That way, you won't need to stress over the language structure and the composing abilities that you should have. Since you would definitely realize what the punctuation and the composing style ought to resemble, you can truly figure out how to get that significant subject acknowledged in the course. Additionally, when you have completed the process of composing it, you can put it on your portfolio with the goal that the college will have the option to see that you have a comprehension of the course.</p><p></p><p>If you are an understudy who has never observed a book this way, you should begin finding out about it now. You can likewise think about creation an examination regarding the specific motivation behind the book. This will help you recorded as a hard copy and setting up the piece that you will submit for the situation test.</p>< p></p><p>You will discover numerous different sorts of composing models for arrangement test on the web. Simply recollect this is something that you should concentrate on particularly in the event that you are a writer.</p>

IELTS Essay Question Samples For English Test

<h1>IELTS Essay Question Samples For English Test</h1><p>IELTS exposition question tests might be utilized for this test to set yourself up for the composed segment of the test. This test is an extremely troublesome one for a few, and in case you're not set up for it, you won't succeed. As I compose this article, I'm sitting in the keep going hardly any inquiries on the IELTS test for English. I'm practically sure that the IELTS survey I had for this test doesn't set you up for this test.</p><p></p><p>Because I'm not a local English speaker, I believe that getting some exposition question tests can support me. There are various spots where you can get these inquiry papers, yet I will disclose to you how I set up my IELTS expositions. These models will assist you with setting yourself up for the English test and set you up for your IELTS article practice.</p><p></p><p>Before I attempt to locate the right response to an inquiry in IELTS paper, I go over the diagram first. I for the most part concentrate for three or four days before going into the real test. At the point when I'm reading for IELTS, I give more consideration to the subtleties. That implies that I would invest more energy in the part that isn't so significant and disregard the part that I have to concentrate on. It would likely be useful to you to become familiar with this technique.</p><p></p><p>You must have the primary thought of the exposition recorded in a sentence or two, and the advantages of doing as such. For example, you should show how having an English as your subsequent language can give you a bit of leeway throughout everyday life. You should likewise make reference to the qualities and shortcomings of this theme and how it can influence you. Furthermore, you should specify the nation that you live in and how it can influence you.</p><p></p><p>For IELTS test, the most idea l approach to do it is to distinguish the regions that you have to find out about and show them down. After you've recorded down the focuses, you will presently record the functional uses of the subject, in actuality. For instance, on the off chance that you need to figure out how to utilize the English language to converse with your chief, at that point you can record a few hints on your chief and offer your insight with them.</p><p></p><p>After you have recorded all the regions, you can begin composing the primary body of the paper. You can utilize the model in your paper or ask another person to take a gander at your paper. There are numerous acceptable IELTS papers addresses that you can use to assist you with composing your paper.</p><p></p><p>After you have recorded all the themes, you can continue to taking care of the word issues. There are a few free online inquiry destinations which offer a training test and different IELTS q uestion samples.</p><p></p><p>The primary concern to recall while getting ready for the IELTS article is to recollect that the principle idea, and not the down to earth application, ought to be the focal point of your paper. The reasonable application can be instructed later when you begin composing your paper.</p>

How to De-Junk College Papers

How to De-Junk College PapersPeople who need to learn how to de-junk college papers really need to study up on this topic. Getting a good grade in school means that you did your homework. Make sure you take the time to understand how your paper got turned in. By reading about the process, you can learn some tips on how to de-junk it as well.If you want to know how to de-junk college papers, the first thing you need to do is make sure you do not fill out too many applications. It is common for many people to get overwhelmed and this can cause them to submit too many papers which they need to go through. You want to focus on what you can do by limiting yourself to one or two.The next thing you want to do is get a little bit creative. Try to look for papers that require new information, but you need to look for papers that have pictures. This will give you the opportunity to give more details. This is especially true if the paper contains details that were not given by the instructor.Th e last thing you want to do is get a master's degree in a different area. Instead of just getting an undergraduate degree, you can also get a graduate degree or even a doctorate degree. This is something that you can take with you after you graduate from college.Find a job you really enjoy doing and do not be afraid to relocate or even change your career. This will allow you to see that your skills do not only apply to the classroom. Keep in mind that some fields are very physically demanding and others can involve working on a computer all day long. You will find that by keeping some options open, you will be able to do better.If you find that you are not really enjoying your class but are thinking about dropping it because you are not enjoying it, you want to consider attending classes. Most schools will have options for students that want to work on their grades while they attend classes. A lot of schools will have online classes that can be completed in less than a semester. Thi s is something that can help you learn how to de-junk your papers as well.Make sure you study your assignments and check them over twice before you submit them. Not only will you be able to improve them, but you can learn how to fix mistakes that have been made in the past. Make sure that you always make sure you turn in assignments properly, so that you know exactly what you have done wrong in the past.If you want to know how to de-junk college papers, you should not only take the time to read this article. You want to study up on every aspect of this topic. Doing this will help you learn what to avoid and make sure that you can stay ahead of your class.

California Bar Essay Samples

California Bar Essay SamplesStudents often write California Bar essays in preparation for the bar exam. The essay should be well structured and should address a topic that will be brought up during the bar exam.Writing an essay to prepare for the California bar exam is not difficult. The essays are typically written on a topic that you have studied or experienced in school. The essay should focus on a particular event, issue, or argument that is applicable to the state's law.When writing the essay, you should use the same type of structure as you used when writing your term papers. You will follow the format of an academic paper and follow a sequence of thought and discussion to make a logical argument.An essay should be written from beginning to end. You should not forget any aspect of the topic until you have written all of the way through the essay. You should discuss the aspects that you think are important and move on to the ones that you think are less important.You should star t with a basic introduction and then move into key points that explain your purpose for writing the essay. Next you should provide information about yourself and what you have studied and experienced. This section will help you relate your study and experience to the topic that you are writing about.Finally you should give a brief summary of the essay that helps to relate the topics that you are discussing to the topic that you are writing about. The summary should include the main point that you want to get across, and how this is related to the other information that you have provided.You will find California bar essay samples in many places. It is recommended that you look online for these samples so that you can use them to get a sense of what the California Bar has to offer. If you do not find online, you should ask your professor if they have an essay sample for you to use.

Attribution Theory On The Decision Making Process Of Tom...

Explain attribution theory. Draw on the mini-case to identify and explain three biases or errors that may affect the decision-making process of Tom and Amy. Discuss why attribution theory is important in relation to organisational behaviour and decision-makers in organisations. Attribution theory, as a powerful model for explaining and exploring decision making in the job selection, which helps us to determine whether an individual’s behaviour is internally or externally caused. The attribution to which behaviour is related to three factors - distinctiveness, consistency and consensus. (Robbins, Judge, Millet Boyle 2011) If behavior displays low distinctiveness (same behaviour exhibits in different situations), high consistency (behaviour does not vary), low consensus (same situations displays different behaviours), which can be regarded as external attributions and vice versa. Attribution theory assists us to explain the behavior of interviewers and interviewees in job selection. In the case of interviewers, for example, Silvester (1997) showed that the attribution theory could be used to help explain the ratings given by interviewers. Interviewers tended to give higher scores when candidates made internal, stable and controllable attributions about their performance. On the other hand, several studies have shown that nonverbal interviewee communication (eye contact, smiling, posture, interpersonal distance and gesture) significantly influences interviewers ratingShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesPreface xxii 1 2 Introduction 1 What Is Organizational Behavior? 3 The Individual 2 3 4 5 6 7 8 Diversity in Organizations 39 Attitudes and Job Satisfaction 69 Emotions and Moods 97 Personality and Values 131 Perception and Individual Decision Making 165 Motivation Concepts 201 Motivation: From Concepts to Applications 239 3 The Group 9 10 11 12 13 14 15 Foundations of Group Behavior 271 Understanding Work Teams 307 Communication 335 Leadership 367 Power and Politics 411 Conflict andRead Moredigital marketing impact on consumer buying behavior13654 Words   |  55 Pagessupply of contact lenses. Lensmart uses database and purchase information to predict the repurchase moment and produce the personalized email. This way Lensmart can sell cost-effectively to their existing customers, and automate the re-selling process. While Lensmart gains in decreased sales costs, this kind of reminder also adds value to the customer. It may strengthen customer loyalty as customers feel that Lensmart takes care of their stock and assists them to repurchase at the right timeRead MoreFundamentals of Hrm263904 Words   |  1056 PagesMarketing Assistant Production Manager Senior Production Editor Freelance Development Editor Senior Designer Interior Design Senior Media Editor Senior Photo Editor Production Management Cover Design Cover Credit George Hoffman Lise Johnson Sarah Vernon Amy Scholz Laura Finley Dorothy Sinclair Sandra Dumas Susan McLaughlin Kevin Murphy Laura Ierardi Allison Morris Hilary Newman mb editorial services David Levy  ©Michael Eudenbach/Getty Images, Inc. This book was set in 10/12 ITC Legacy Serif Book byRead MoreLogical Reasoning189930 Words   |  760 PagesBradley H. Dowden is licensed under a Creative Commons AttributionNonCommercial-NoDerivs 3.0 Unported License. That is, you are free to share, copy, distribute, store, and transmit all or any part of the work under the following conditions: (1) Attribution You must attribute the work in the manner specified by the author, namely by citing his name, the book title, and the relevant page numbers (but not in any way that suggests that the book Logical Reasoning or its author endorse you or your useRead MoreStrategic Human Resource Management View.Pdf Uploaded Successfully133347 Words   |  534 Pagesof Contents xii SECTION ONE STRATEGIC HUMAN RESOURCE MANAGEMENT Section One An Investment Perspective and Human Resources The conceptual framework for this text begins with an investment perspective for guiding managerial strategic decisions regarding human resources. Human resource management practitioners and management scholars have long advocated that human resources should be viewed from an investment perspective. Current practices in many organizations indicate that employees areRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesGosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Eric Sandweiss, St. Louis: The Evolution of an American Urban Landscape Sam Wineburg, Historical

Hk Tax Free Essays

string(29) " chargeable to salaries tax\." Edinburgh Napier University/SCOPE of City U Hong Kong Taxation LECTURE 1: Salaries tax and salaries tax planning, Double taxation arrangement with Mainland China Outline Salaries tax | |- |Scope of charge, format and presentation of salaries tax | |- |Locality of employment | |- |Taxability of fringe benefits | |Salaries tax planning | |- |Remuneration package and fringe benefits | |Double taxation relief | |- |Arrangement between Mainland China and the HKSAR | Textbook – Dora Lee, Advanced Taxation in Hong Kong, 15th edition, 2012, Pearson, Hong Kong, Chapters 2 to 5, 23 24 LECTURE 1: Salaries tax Under s8 of the Inland Revenue Ordinance, salaries tax is charged on every person in respect of his income arising in, or derived from Hong Kong from the following sources: 1) an office 2) employment 3) pension Source of Income from Office The source of income from an office is determined by the location of the office, which is at the place where the central management and control of the company is located. Normally, this means the place where directors hold their meetings. Once it is determined that an office is located in Hong Kong, the whole income from such office is chargeable to salaries tax. You read "Hk Tax" in category "Essay examples" We will write a custom essay sample on Hk Tax or any similar topic only for you Order Now No question of apportionment arises. Source of Income from Pension The source of income from pension is the place where the pension fund is managed. Source of Income from Employment A taxpayer having an employment located in Hong Kong (Hong Kong employment) is chargeable under s8 above. Taxpayers whose employment is not in fact located in Hong Kong (Non-Hong Kong employment) may still be liable to salaries tax if they render services in Hong Kong. The basic charge to salaries tax is specifically extended to include the income of overseas employees working in Hong Kong during visits exceeding 60 days [S8(1A)]. Hong Kong Employment a) No time-apportionment b) All income included despite part of services rendered outside Hong Kong c) Exceptions: i) rendered ALL services outside Hong Kong i) visited Hong Kong for 60 days or less in a year of assessment concerned d) Relief: i) income excluded for income attributable to services rendered in that territory and foreign tax paid ii) tax credit under Double Tax Arrangement with Mainland China and other tax tr eaty countries According to DIPN10, the IRD accepts that employment is located outside Hong Kong where all the following factors are present: a) the contract of employment was negotiated, and entered into, and is enforceable outside Hong Kong; b) the employer is resident outside Hong Kong; c) the employee’s remuneration is paid to him outside Hong Kong. In appropriate cases, the IRD may need to look further facts. Comparison of Hong Kong employment and non-Hong Kong employment: | |Hong Kong employment |Non-Hong Kong employment | |All services rendered in Hong Kong |Taxable in full |Taxable in full | |Services partly rendered in Hong Kong |Taxable in full |Time apportionment | |All services rendered outside Hong Kong |Exempt |Exempt | |Services rendered in Hong Kong for less than 60 days or less | | | |visits in Hong Kong |Exempt |Exempt | |Services rendered in Hong Kong for more than 60 days visits in | | | |Hong Kong |Taxable in full |Time apportionment | |Services rendered in Hong Kong for 60 days or less but presence in| | | |Hong Kong did not constitute visit to Hong Kong | | | | |Taxable in full |Time apportionment | |Services rendered outside Hong Kong with foreign tax paid |Foreign services income | | | |exempt |Not applicable | If a taxpayer with Hong Kong employment is seconded to work overseas with a new non-Hong Kong employment, clear evidence must be shown such that the old empl oyment has been terminated and that a distinctively new employment has commenced. Format of salaries tax computation – Individual |$ |$ |Section | |Income from principal employment | |A |9 | |Less: Allowable outgoings and expenses |B | |12(1)(a) | | Depreciation allowances | C | D |12(1)(b) | | | |E | | |Add: Rental value (10% on E) |F | |9 | | Less: Rent suffered | G | | | |Net rental value | | H | | | | |I | | |Income from other employment | | J | | | | | K | | |Less: Loss brought forward |L | |12(1)(c) | | Self-education expenses | M | N |12(1)(e) | |NET ASSESSABLE INCOME | | O | | |Less: Concessionary deductions | | | | | Approved charitable donations (limited to 35% of K) | P | |26C | | Elderly residential care expenses | Q | |26D | | Home loan interest R | |26E | | Contributions to recognized retirement scheme | S | T |26G | |Net assessable income after concessionary deductions | | U | | |Less: Personal allowances | | V |Part V | |Net chargeable income | | W | | |Salaries tax payable | | | | |Lower of (a) progressive rate on W or | | | | |(b) standard rate on U | | | | | | | | | Format of salaries tax under joint assessment |Husband |Wife |Joint | | |$ |$ |$ | |Net assessable income |X1 |X2 |X | | |== |== | | |Less: Concessionary deductions | | | | | Approved charitable donations (limited to 35% of X) | |P | | | Elderly residential care expenses | |Q | | | Home loan interest | |R | | | Contributions to recognized retirement scheme | |S |T | |Net assessable income after concessionary deductions | | |U | |Less: Personal allowances (married person’s, etc) | | |V | |Net chargeable income | | |W | |Salaries tax payable by the nominated spouse or | |the spouse who would have been liable to pay salaries tax under separate taxation. | | | | | | |100% of salaries tax will be waived, subject to a ceiling of $8,000 (2008/09). | |75% of salaries tax will be waived, subject to a ceiling of $6,000 (2009/10 2010/11) and $12,000 for 201 1/12. | Case law establishes that income from employment: a) includes income for services rendered or to be rendered; b) excludes voluntary receipts for personal reasons; c) excludes compensation for loss of rights Assessable income includes reward for services rendered, past, present and future. If the employer makes a payment to a third party for which the employer itself was solely and primarily liable, then the benefiting employee is not chargeable to tax on such benefit, unless: a) the benefit can be converted into money; or b) the payment was paid for the education of a child of the employee. c) any amount paid in connection with a holiday journey. Considering whether an income is chargeable to salaries tax: a) whether the payment is derived from an employment or office; b) whether the payment is in recognition of services rendered in the past, present or future. In D19/92, The taxpayer was offered and accepted employment by a Hong Kong company. The company paid him a lump sum at the beginning of his employment as an inducement to join the company. The Board held that this payment was incorporated into his contract of employment with the company. The source of the inducement payment was the employment of the taxpayer with the company. It was not a gift. Compensation for loss of employment Generally speaking, compensation for a loss of employment which does not represent a payment for past, present or future services is not chargeable to salaries tax. This is considered as a sum paid in consideration of the surrender by the employee of his/her rights in respect of the employment. Such payments should be distinguished from the termination gratuities which is usually relate to services previously rendered by the employee and hence taxable. The taxable termination gratuities may be related back for a maximum period of 36 months. A sum specified in the contract of employment may be taxed even though it was described as compensation for termination of employment. In CIR v Yung Tze-kwong, the Court has apportioned 10% of the severance pay as the inducement to enter into employment and 90% of the sum was attributable to restrictive covenants, which was not taxable. In Fuchs, Walter Alfred Heinz v CIR, the Taxpayer was entitled to termination payments according to his 3-year contract of employment. The contract of employment was terminated about two years. Under a termination agreement, the Taxpayer received a compensation made up of: †¢ Sum A – equivalent to his salary under the remaining period of his contract (12 months); †¢ Sum B – two annual salaries; and †¢ Sum C – the average of his three previous annual bonuses IRD levied tax on Sum B and C on the basis that they were paid pursuant to his contract of employment and the Taxpayer was contractually entitled to receive them on premature termination. The Court of Appeal held that Sum B and C were assessable because they were not paid in abrogation of the contract of employment but in accordance with the contract of employment. The Court of Final Appeal upheld the decision. Payment in lieu of notice After the decision of Fuchs case, IRD is now of the view that payment made in lieu of notice is an incentive for joining an employment and the payment is made under the terms of employment contract, the amount is chargeable to salaries tax if it accrues to an employee on or after 1 April 2012. EMPLOYEE SHARE-BASED BENEFIT Share Option Benefit Time of assessment At the time of exercise, assignment or release of share option. Taxable Gain Situations |Assessable Amount | |Exercise of option |Market value at the time of taking up the shares over total consideration | |Option assigned/released |Consideration for assignment/release of option less total consideration | Timing of exercise of share option According to the DIPN 38, a taxpayer i s generally considered to have exercised an option when he has taken whatever steps are necessary to convert the offer contained in the option agreement into a contract to purchase the relevant shares Locality of share option benefits The gain is chargeable to Salaries Tax if it comes within the scope of s 8(1)(a), ie if it can correctly be described as â€Å"income arising in or derived from Hong Kong†. If a person had a Hong Kong employment at the time of grant of the right, the income is also regarded as having been derived from Hong Kong. If a right is granted to an employee on an unconditional basis during a year of assessment in which the person renders all services in respect of his employment outside Hong Kong, any gain subsequently realized, even if realized whilst the person is working in Hong Kong will not be charged to Salaries Tax. No liability to salaries tax arises where a right is granted on an unconditional basis prior to a person rendering any services in Hong Kong, notwithstanding that the right may be exercised after the person commences to render such services. Where a person with a non-Hong Kong employment is granted the right subject to a vesting period during which services are rendered both in and outside Hong Kong, the gain should to some extent be chargeable to Salaries Tax based on the following formula: Days spent rendering services Gain calculated in accordance In Hong Kong during vesting periodX with s 9(1)(d) and s 9(4) Total number of days in vesting period Definition of ‘vesting period’: ‘Vesting period’ normally means the period from the date of grant of the option to the first available date that an employee is entitled to exercise the option. An option will generally be considered to have vested when all conditions for its exercise have been satisfied. E. g. an employee required to work for a certain period of time. Share Award Benefit Shares obtained through share-based remuneration schemes are taxable perquisites forming part of a taxpayer’s employment income. When does the perquisite accrue to the employee? Referring to section 11D(b), this means â€Å"entitled to ownership of the shares†. Generally, two approaches in assessing such awards, viz: ‘Upfront’ and ‘Back End’. Summary of the two broad approaches: | |‘Upfront’ approach |‘Back End’ approach | |Vesting period applies? |No. |Yes. | |Time of assessment |Upfront, ie at the time of the grant. |Back end, ie upon fulfillment of conditions. | |Valuation |Market value at time of grant. |Market value at time of fulfillment of | | | |conditions. | |Discount in valuation? |Yes. The discount is to be determined in the |No | | |light of the facts of each particular case. | | |Distributions |Received during the restriction period: Not |Received during the vesting period: Taxable, | |(eg dividends, bonus shares) |taxable; regarded as investment income since |since employee is entitled to the shares only | | |employee is entitled to the shares at the time|at the end of the vesting period. | | |of award | | Example (Extracted from DIPN 38, eg 11) The taxpayer had a non-Hong Kong employment. On 1 May 2005, he was granted 10,000 shares by his employer subject to a vesting period. Shares would only be vested on condition that he remained an employee of his company on the vesting dates. 5,000 shares vested in him on 1 May 2007 and the remaining 5,000 on 1 May 2008. The number of days in Hong Kong and outside Hong Kong was ascertained as follows: | |(A) |(B) |(C) |% | |Year ended |Days in Hong Kong |Days outside Hong Kong |Total days |(A)/(C) | |31. 3. 006 |275 |90 |365 |75 | |31. 3. 2007 |260 |105 |365 |71 | |31. 3. 2008 |250 |116 |366 |68 | |31. 3. 2009 |255 |110 |365 |70 | The assessor and taxpayer agreed that the â€Å"back end† approach is applicable to assess the vested shares. The share-award benefits are assessed as follows: ) the value of the first 5,000 vested shares is to be included with the taxpayer’s other remuneration in the year of assessment 2007/08 and 250/366 of the value is to be subject to tax, while b) the remaining 5,000 vested shares is to be included in the year of assessment 2008/09 and 255/365 of their values is subject to tax. Holiday journey benefits Starting from 1 April 2003, holiday warrant or allowance to purchase holiday warrant will be subject to salaries tax. Section 9(2A)(c) provides that ‘any amount paid by an employer in connection with a holiday journey’ is taxable. The term â€Å"holiday journey† is defined in section 9(6) as either: a) a journey taken for holiday purposes, or b) where a journey is taken for holiday and other purposes, the part of the journey taken for holiday purposes. The amount to be assessed is based on the actual amount paid by the employer, i. e. the actual costs that an employer pays. DIPN 41 Taxation of Holiday Journey Benefits The CIR issued DIPN 41 Taxation of Holiday Journey Benefits in August 2003 to lay down broad statements on the interpretation and practice to be adopted by the Inland Revenue Department in relation to the above amendments. (a) Business trip (including a holiday incidental to such business trip) will not be taxable. (b) If it could be established that a journey is not for holiday, such as for the relocation of an employee and his family – i) in Hong Kong upon assumption of a new post or ii) out of Hong Kong upon termination of an existing post here, the payment made by the employer will not be taxable. For such trips, any stop over visits to another place en route to or from Hong Kong would be disregarded as a concession. c)If an employer was given a certain mileage for a business trip paid by his employer and he redeemed it for a free ticket to a territory for holiday, the value of the free ticket is not assessable as no payment was made by the employer in connection therewith . Rental refund or Cash allowance It is necessary to decide whether a sum is a rental refund and a cash allowance paid by an employer to his employee. A cash allowance is fully taxable as an income from employment. In CIR v Page (2002), to qualify as a refund of rent, there is no requirement for sufficient control, the production of tenancy agreement and/or rental receipt to the employer. However, the taxpayer must prove that the intention of the employer is to refund the rent paid and not to pay an allowance that can be spent in whatever way the employee wishes. For computation of rental value, it is based on a certain percentage on net assessable income (before self-education expense) depending on the nature of accommodation. (Refer to D91/04 regarding the definition of hostel, boarding house hotel). Allowable outgoings and expenses include all outgoings and expenses (other than domestic, private or capital expenditure), wholly, exclusively and necessarily incurred in the production of the assessable income. There is a distinction between expenses incurred ‘in’ the production of the assessable income and expenses ‘for’ the production of the assessable income. The expression ‘in the production of assessable income’ bore the same meaning as ‘incurred in the performance of the duties of the office or employment’ and without such expenses the employee may not be able to earn the income. CIR v Humphrey (1970) 1HKTC451 – traveling expenses incurred by a taxpayer in getting to his place of employment were not allowed (when traveling to his place of work, the taxpayer was not on duty). It is the taxpayer’s responsibility to attend to the place of work. CIR v Robert P Burns (1980) 1HKTC1181 – legal expenses incurred by a taxpayer in an appeal against disqualification was not allowed as the expenses were incurred in order to prevent the taxpayer from being precluded from earning income, not incurred in the production of the income. In D91/03, a solicitor was denied a deduction claim on professional indemnity insurance. The Board held that the amount was incurred so as to put the taxpayer in a position to earn her income and so as to qualify the taxpayer to perform the duties of her office as a solicitor. In D35/04, the taxpayer was required to repay part of the commission to his employer, being bad debt of his client. The repayment was required because he failed to observe the employer’s credit policy. The Board disallowed the sum as it was not incurred for the performance of duties but for deviation from his duties. Home loan interest deduction 1) mortgage loan to acquire dwelling in Hong Kong 2) interest paid to recognized organization 3) prescribed amount 4) claim for ten years In D5/02, a taxpayer held to be entitled to claim deduction of 50% only of he mortgage loan interest paid in respect of the property held by her and her mother as joint tenant although all mortgage payments were financed by her. In D106/00, it was held that only the portion of interest payment for the second bank l oan used to repay the outstanding principal on the first bank loan is allowable. In D2/01, interest paid for the bank loan for the payment of the premium paid to the Housing Authority is not deductible as the premium was not deferred consideration for the acquisition of the dwelling house. In D108/02, it is considered that ‘owner’ does not include beneficial owner. SALARIES TAX PLANNING Common areas of salaries tax planning are source of employment, using statutory exemption and fringe benefit. Territorial source – Employment If the following three factors are present, IRD will normally accept that employment is located outside Hong Kong: 1. the contract of employment was negotiated and entered into, and is enforceable outside Hong Kong; 2. the employer is resident outside Hong Kong; 3. the employee’s remuneration is paid to him outside Hong Kong. a) ensure foreign employment – only income attributable to Hong Kong services is taxable. Ensure all the above three factors are met. b) render all services outside Hong Kong or performed services during visits not exceeding 60 days in the year of assessment. c) dual employment – one covering Hong Kong duties with HK employer and the other covering overseas services with overseas company. Ensure the nature of the employment duties is clearly differentiated. d) dual capacity as a director and an employee – not taxable if no services rendered in respect of the employment. Benefits-in-kind or Fringe Benefits Arranged to provide the following fringe benefits which are not taxable: 1. discharge of employer’s liability which is not guaranteed by any other person 2. benefits which are not convertible into cash 3. benefits which are not attributable to a particular employee Not convertible into cash The employer should not give an asset to an employee free or at a price below market value. Assets should be lent to the employee for use without transfer of ownership. Utilities of Employee’s Home The contracts should be made between the employer and the utilities suppliers for the supply of facilities to the employee’s home. Domestic Servant/driver The servant or driver should be employed by the employer to serve the employee. Low Interest loan or Interest free loan Such a loan provided by the employer is not taxable provided that no other person provides surety to the loan. The benefit must not be convertible into cash by the employee. Club The employer should become a member and allow its employee to enjoy the club’s facilities. Medical and Dental benefits 1. engage a doctor/dentist by the employer 2. join a group medical/dental insurance scheme Quarters 1. reimbursement of rent 2. provision of place of residence Share option Only gain realized by the exercise of share options is taxable. So do not exercise the right unless you derive very little income from that transaction at that time. Comprehensive Double Taxation Arrangement On 21 August 2006, the Hong Kong Special Administrative Region (â€Å"Hong Kong†) and the Mainland of China (â€Å"Mainland China†) entered into a comprehensive double taxation arrangement known as â€Å"The Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income† (the â€Å"Arrangement†). Salaries Tax Implications Generally speaking, income from employment by a Mainland resident shall be taxable only in Mainland China unless the employment is exercised in Hong Kong. If the employment is exercised in Hong Kong, such remuneration as is derived from Hong Kong may be chargeable to salaries tax in Hong Kong. A Mainland resident in respect of an employment exercised in Hong Kong will not be chargeable to salaries tax in Hong Kong if all the following three conditions are satisfied: 9 the recipient is present in Hong Kong for a period or periods not exceeding in the aggregate 183 days in any 12-month period commencing or ending in the taxable period concerned; 10 the remuneration is paid by, or on behalf of, an employer who is not a Hong Kong resident; c)the remuneration is not borne by a permanent establishment which the employer has in Hong Kong. If a Mainland resident renders employment services in Hong Kong but his remuneration is paid by a Hong Kong employer, he will still be exempt from tax und er the IRO if his visit to Hong Kong in a year of assessment concerned does not exceed a total of 60 days according to the â€Å"preferential treatment†. Section 50 of the IRO provides the basis for the granting of a tax credit in relation to an item of income stipulated in the Comprehensive Arrangement and in respect of which tax has been paid in the Mainland. Example of calculation in the Arrangement is extracted as follows: |$ | |Total Hong Kong assessable income |200,000 | |Including gross income from the Mainland before tax |120,000 | |Tax paid in the Mainland |10,000 | |Tax rate in the Mainland |8. 33% | |Net income after tax from the Mainland |110,000 | | | |The effective tax rate in HK and the tax credit are computed as follows: | | | | |Total HK assessable income |200,000 | |Less: Deductible items | (12,000) | |Net assessable income |188,000 | |Less: Personal allowance |(100,000) | |Net chargeable income |88,000 | | | | |Tax payable |6,340 | | | | |The ef fective tax rate in HK: Tax payable x 100% | | Net assessable income | | | = 6,340 x 100% | | | 188,000 | | | = 3. 7% | | | | | |Net income from the Mainland after tax | | | (grossed up at the effective rate in HK)(Note) | | | | | |$110,000 x 100% |113,836 | |(100% – 3. 37%) | | |Less: Net income from the Mainland after tax |(110,000) | |Tax credit limit of tax paid in the Mainland 3,836 | | | | |Under section 50, the actual tax payable in HK is computed as follows: | | | | |Assessable income (Hong Kong) |80,000 | | Assessable income (the Mainland) | | | after deduction of tax 110,000 | | | Add: tax deducted in the Mainland 10,000 | | |Gross income from the Mainland before tax |120,000 | |Total HK assessable income |200,000 | | Less: amount not allowed as a tax credit (10,000-3,836) | (6,164) | | |193,836 | | Less: Deductible items |(12,000) | | |181,836 | | Less: Personal allowance |(100,000) | |Net chargeable income |81,836 | | | | |Tax thereon |5,538 | |Less : tax credit allowed |(3,836) | |Hong Kong tax payable |1,702 | | | | |Note: | | |Under section 50(5), tax paid in the Mainland which is not allowed as a tax credit can be deducted from the income | |Amount not allowed as a ax credit $10,000 – $3,836 = $6,164 | |Net income from the Mainland after tax $120,000 – $6,164 = $113,836 | | | | | | | | | | | | | Lecture 1: Tutorial Questions 1. Mr Lee supplies you the following information in relation to the year ended 31 March 2012: ) He was recruited five years ago in Singapore by Multinet Ltd, a company incorporated and carried on business in Hong Kong, as the company’s regional manager. He was paid an annual salary of $800,000. During the year he only spent six months in Hong Kong as he was required to travel around Asia to carrying out his duties. By arrangement with his employer, his salary was paid directly into his bank account in Singapore from which he had money remitted periodically to Hong Kong. b) M ultinet Ltd operates a medical insurance scheme for all its employees through an insurance company based in Hong Kong. Under this scheme Multinet, as insurer, arranges with the insurance company to insure each employee against illness and related hospital costs. It pays an annual premium to the insurance company of $6,000 for each employee. Mr Lee paid visits to his own doctors and paid the doctor’s bill first, which was later reimbursed by the insurance company. The insurance company reimbursed him the total cost of $7,500. c) He considered that it would be productive to have a personal laptop computer for use while traveling on business trips. He therefore purchased a computer for $12,000. He used it solely for his employment. d) Before he was employed by Multinet, he was working with an international company incorporated in Singapore. All his services were rendered in Singapore. In March 2005, he was granted an option to subscribe for 100,000 hares at a cost of $2 per share. At the time of the grant, the market price was $5 per share. In January 2012, he exercised the option and the market price was $4 per share. In March 2012, he sold the shares for $6. e) Mrs Lee is a housewife and is living in Hong Kong. f) Multinet paid school fees amounting to $60,000 for the education of his younger son in Hong Kong. Under an arrangement entered between the school and Multinet, Mr Lee was not liable for the payment of the school fees. g) Mr Lee paid residential care expense of $60,000 to the residential care home situated in Kowloon Tong in respect of his father who is aged 64. He also paid $12,000 to his father. ) He has two children, aged 16 and 22. The younger son is the child as described in (f) above and the elder son is receiving full time education in Singapore. He has a part-time job for his daily expenses. i) Mr Lee lives in a flat owned by himself and his wife as joint tenants. During the year they paid mortgage loan interest to the bank of $130,000. Required: a) Explain whether Mr Lee is liable to Hong Kong salaries tax. b) Assuming Mr Lee’s income is liable to Hong Kong tax, comment your tax treatment for items (b) to (i) above; and c) Compute Mr Lee’s salaries tax liability for the year of ass essment 2011/12. Ignore provisional salaries tax. Note to students: distinguish between the HK employment and non-HK employment and apply the three factors to the case) 2. Mr Brown was employed by B Ltd as a sales manager for many years. B Ltd was incorporated and carrying on business in Singapore. Mr Brown used to live and perform duties in Singapore. In order to expand its market in China and South East Asia, he was assigned by B Ltd to work for two years from 1 April 2009 to 31 March 2011 to in charge of the sales activities of the company in that area, including Hong Kong, at an annual salary of $1,095,000. In consideration of his taking up the two years’ assignment, B Ltd would grant him a share option (Option 1) to purchase 100,000 shares in B Ltd at a price of $3 each upon completion of the assignment. On completion of the contract on 31 March 2011, B Ltd granted him the share option and he exercised the option on 30 June 2011. The share price per share of B Ltd was $5 and $8 as at 31 March 2011 and 30 June 2011 respectively. On 1 April 2011, Mr Brown signed another contract with B Ltd for another two years with annual salary of $1,171,200. In consideration of the taking up of a new contract, B Ltd unconditionally granted Mr Brown another option (Option 2) to purchase 150,000 shares in B Ltd at a price of $3. 50 each when the price per share was $5. 50. Mr Brown paid $10,000 for purchasing the option. On 1 October 2011, Mr Brown assigned the share option (Option 2) to his colleague for $330,000 when the price per share was $6. Starting from 1 April 2011, B Ltd rented a flat in Hong Kong at a monthly rent of $35,000 for Mr Brown’s residence and Mr Brown was required to pay monthly nominal rent of $1,500 to B Ltd. In the year of assessment 2011/12, Mr Brown took a 5-day business trip to Thailand to be followed by 5 days’ vacation there. Mr Brown’s wife accompanied him to take the 10-day trip to Thailand. B Ltd paid $50,000 for each of them to a travel company for the entire trip including air ticket, accommodation, meals, transportation expenses, etc. The cost of the air ticket was estimated to be $5,000 each. During the following years of assessment, Mr Brown’s stay in Hong Kong is as follows: Year of assessment No. of days in Hong Kong 2009/1055 2010/11280 011/12200 Required: a) Explain to Mr Brown whether his income is subject to salaries tax for the year of assessment 2009/10. b) Compute the assessable income of Mr Brown for the years of assessment 2010/11 and 2011/12. 3(a)Mr Fong is a financial manager of A Ltd, a company incorporated in Hong Kong, since December 2006. In April 2011, he was posted to Macau to set up the financial system of a subsidiary of A Ltd. His salary is directly deposited in his bank account in Hong Kong. He returns to Hong Kong regularly and stays with his friends, as he does not have a home in Hong Kong. In the year of assessment 2011/12, he spent 58 days in Hong Kong. During the period, he carried some of the work with him from Macau and worked in the office of A Ltd for a total of 50 days. Required: Comment on the salaries tax liability of Mr Fong for the year of assessment 2011/12. 3(b)Mr Kam was having a non-Hong Kong employment before 31 March 2010. On 10 April 2009, he was granted an option (Option A) unconditionally to purchase 80,000 shares of his employer’s holding company at a price of $2. 00 each when the price per share was $3. 50. During the year ended 31 March 2010, he visited Hong Kong for 160 days for performing his employment duties. Starting from 1 April 2010, he was employed by C Ltd, a company incorporated and carrying on business in Hong Kong. He supplied you the following information for the year ended 31 March 2011: (a)Salary: $1,500,000 b) On 1 December 2010, he was granted an option to purchase 120,000 shares in C Ltd at a price of $1. 50 each when the price per share was $4. 25. He exercised the option on 20 March 2011 when the price per share was $5. 50. On 31 March 2011, he received dividend of $12,000 for the shares. c) Starting from 1 April 2010, he leased a flat at a monthly rent of $40,000 and C Ltd refunded monthly rent of $35,000 to him. d) Starting from 1 April 2010, C Ltd leased a motor car for the free use of Mr Kam. C Ltd paid monthly rental of $8,000 to the car leasing company. ) On 20 March 2011, he exercised Option A when the price per share was $3. 30. He sold the shares on 31 March 2011 when the price per share was $4. 80. f) He made cash donations to the Hong Kong Red Cross of $100,000. Mr Kam is married and his spouse is a housewife. They have a son aged 20 and is studying in a university in Singapo re. Required: i) Explain your tax treatment of items (c) and (d) above. ii) Compute Mr Kam’s salaries tax liability for the year of assessment 2010/11. Ignore provisional salaries tax. 4. Mr Pang is a senior management of a company in Hong Kong. Due to the Board of Director’s decision, Mr Pang’s employment was terminated immediately on 29 June 2012. When Mr Pang left the company, he received a total sum of $3,960,000 consisting of the following: a) final month’s salary of $120,000; b) bonus of $100,000; c) payment in lieu of notice of $120,000; d) compensation for leave not taken of $60,000 e) lump sum payment of $1,000,000 agreeing for not participate with the company’s business for two years; f) a further sum of $2,560,000 being final settlement between the company and Mr Pang. According to the employment contract, the company is responsible for the traveling expenses for returning to Mr Pang’s home country. In this regard, the company had incurred cost of air tickets of $80,000 for Mr Pang’s return to his home country with his spouse. Required: Advise the tax treatment of the above items. (Note to students: you have to consider what additional information you may require to determine if the income is taxable or not) 5(a). Mr Chan owns Property A and Ms Lee owns Property B. Mr Chan married Ms Lee on 1 September 2010. Before their marriage, Mr Chan and Ms Lee lived at their own property. After marriage, Ms Lee moved into Mr Chan’s property. Ms Lee’s property was still used by her parents as their residence. Mr Chan and Ms Lee paid the following home loan interest during the year ended 31 March 2011: 1. 4. 2010 – 31. 8. 20101. 9. 2010 – 31. 3. 2011 Mr Chan$60,000$84,000 Ms Lee$65,000$30,000 5(b). Mr and Mrs Ko lived together in their jointly owned residence up to 31 December 2010. On 1 January 2011, they separated and Mr Ko moved out to a rental accommodation. Under the Deed of Separation, Mr Ko would assign the property to Mrs Ko at the date of divorce. The date of divorce was 1 July 2011 and the legal ownership of the property was assigned to Mrs Ko on that day. They paid the following home loan interest during the year ended 31 March 2011: 1. 4. 2010 – 31. 12. 2010$90,000 1. 1. 2011 – 31. 3. 2011$30,000 Mrs Ko was responsible for the payment of loan interest during the period from 1. 1. 2011 – 31. 3. 2011. 5(c). On 1 March 2010, Mr Ma purchased Property D at cost of $4,000,000 with downpayment of $1,200,000 and the balance was paid with the finance of mortgage loan obtained from a local bank and secured by Property D. The downpayment was financed by a bank’s overdraft, which was secured by his personal guarantee. He used Property D as his residence starting from 1 April 2010. During the year ended 31 March 2011, he paid the following interest to the bank: Bank overdraft interest: $60,000 Mortgage loan interest:$56,000 Required: Compute the amount of home loan interest that each of the above person was entitled to claim for the year of assessment 2010/11. You are required to state the principles/reasons to support your calculation. [Note to students: refers to DIPN No. 35(Revised)] 6. Mr Chung is going to renew a contract of employment with his employer. The company’s director has provided him with the following proposed changes: | |Current benefits |Proposed benefits | |(a) |13 months salary per annum |12 months salary per annum plus discretionary bonus, | | | |depending on the company’s profitability and the | | | |employee’s erformance | |(b) |Company car (the car is owned by the company) |A monthly sum of $12,000 will be paid to him for his | | | |transportation | |(c) |Meal coupons from canteen |Cancelled, business meals to be reimbursed upon | | | |approval | |(d) |Medical insurance (the company participated with a |Cancelled, medical bills to be reimbursed upon | | |scheme for the employees) |approval, up to a maximum of 80% of the bill amount | |(e) |Monthly housing allowance of $20,000 |Cancelled, ren tal reimbursement of $15,000 upon | | | |production of rental receipts and tenancy agreement | |(f) | – |Share option for employees to acquire shares in the | | | |employer’s listed holding company | |(g) |Children’s education cash allowance, paid by the |Cancelled, a one-off lump sum compensation payment to| | |company directly to the school |be made at the commencement of the new contract | Required: Advise Mr Chung on the Hong Kong salaries tax implications arising from the proposed changes to the respective benefit items. (Note to students: comments on whether such changes will affect the tax liability) How to cite Hk Tax, Essay examples