Cloud-computing services provide Essay

1. What business benefits do cloud-computing services provide? What problems do they solve? There are many benefits to cloud computing. Businesses of all sizes have the ability to take advantage of these and often find the costs within their individual budgets. Cloud computing environments are able to run on existing infrastructures, which makes the switch to cloud computing minimal from this aspect. Costs are incurred based on the amount of computing power they actually consume. (Laudon & Laudon, 2014) In addition this type of environment enables businesses to scale their needs on an as-needed basis, which helps to keep costs within budgets. Another benefit is the ability to respond quickly due to the portability of the application. With cloud computing businesses have the flexibility in how they utilize applications; this results in better turn around on information as employees have the ability to gain access to data and applications from anywhere. Cloud computing can assist in solving problems such as reducing costs. Since there is no need for additional equipment budgeting dollars can be spent elsewhere. In addition, with much of the infrastructure in the cloud the need for additional IT employees is eliminated. There is no additional need for support and maintenance on hardware and software with cloud computing. Cloud computing solves many problems such as reducing costs, improving efficiencies, providing additional sources for customers, and providing remote access for employees. Examples given in the case study included Zynga – a gaming platform offered on Facebook. When Zynga comes out with a new game, they have no knowledge of the amount of computing power they will need. They are better able to adjust this based on the popularity of any given game via cloud computing. The reliability of cloud computing for them equals revenue. Many other companies have benefited from cloud computing, it enables them to promote and sustain additional Internet traffic without crashing their internal systems. 2. What are the disadvantages of cloud computing? There are some disadvantages as well. The responsibility of storage is in the hands of the provider. This presents potential security risks as users can upload and download information from cloud computing and potentially use it to perform illegal tasks. (I think of the Target issue in November, whereby thousands of consumer’s information was breached.) Since the software applications depend on the provider to manage and support there is also risk if the site were to go down. The customers are dependent on the provider to find and fix the problem in a timely manner. No business wants their system to be down for an indefinite amount of time especially those that seek to gain revenue. Businesses are also reliant on the provider performing the appropriate updates to systems. As with any information switch there is potential for errors to occur. I believe one such occurrence happened recently with an airline company. The rates were entered incorrectly, which cost the airline a lot of money. There is always potential for errors or â€Å"fat fingers† as it is known. Overall the disadvantages are reliability and security. 3. How do the concepts of capacity planning, scalability, and TCO apply to this case? Apply these concepts to both Amazon and to subscribers of their services. Capacity planning is the process of determining the production capacity needed by any given organization to meet the needs of the products being promoted. Scalability is the ability to process and handle a growing amount of need and the ability to accommodate this type of growth. The total cost of ownership (TCO) is a financial estimate intended to help buyers and owners determine the direct and indirect costs of a product or system. (Laudon & Laudon, 2014) The concepts of these apply to the case. Cloud computing uses planning, scalability, and TCO. Amazon is one of the biggest online retailers in the world (I think I personally help them to achieve this ranking), this means they need to provide hardware capacity planning and scalability not just for  themselves, but for their subscribers as well. If they overestimate their needs they risk financial losses, and if they underestimate they run the risk of creating shortages for their own business needs as well as subscribers. As subscribers, if they run into non-availability too often they will lose faith in the ability of Amazon to manager their services and seek out other vendors – again causing potential losses to them as a company. Estimating the scalability for a large diverse consumer base without over or underestimating is difficult, but crucial for their continued success. Amazon has to take on the total TCO of its services, while at the same time ensuring it can maintain profitability. The services subscribers’ benefit from not having to be concerned with these issues and not bearing the brunt of TCO issues. 4. What kinds of businesses are most likely to benefit from using cloud computing? Why? While all businesses can benefit from using cloud computing, it is perhaps more beneficial for those smaller businesses, especially from a budgetary aspect. For smaller businesses they don’t have pre-existing data that needs to be transferred and are able to start their operations directly on the cloud. The ability to scale their operations is another great advantage. As their business grows so can their computing abilities with minimal capital expenditure. The cloud allows these smaller business owners to somewhat level the playing field with those larger companies who often maintain larger IT assets. It is a financially viable solution that doesn’t require large capital expenditures for servers, IT teams, and data system infrastructures. For these larger companies the cost savings are not as easily determined. Many already have â€Å"huge investments in complex proprietary systems supporting unique business processes, some of which have given them strategic advantages.† (Laudon & Laudon, 2014)

The pros and cons of a database management system (DBMS) for a new a newly established multi-campus

This assignment is an attempt to present a position paper about the pros and cons of a database management system (DBMS) for a new a newly established multi-campus Mpokeleshi University library in Muchinga province of Zambia. It further gives sufficiently clear arguments to enable the vice-chancellor make an informed decision on the way forward. The paper will first define the major concepts under review before outlining the pros and cons of a database management system (DBMS) and finally give sufficiently clear arguments to enable the vice-chancellor make an informed decision on the way forward.DEFINITIONS OF MAJOR CONCEPTSTo begin with are the definitions of major concepts under review and these are pros and cons, and database management system (DBMS). According to the oxford university dictionary, pros and cons mean advantages and disadvantages or arguments for and against something. A database management system (DBMS) on the other hand can be broken down and be defined as single concepts as follows: ‘data’ are the raw facts or figures which are processed to get the information. A database is a collection of data stored in a standardized format, designed to be processed, shared by different users and may have single or multiple tables organized in rows and columns.Therefore, a database management system (DBMS) can be defined as â€Å" a software that defines a database, stores the data and supports a query language, produces reports, and creates data entry forms†, (Laudon, 2000:221). Others have defined a database management system as a complex set of software programs that controls the organization, storage, management, and retrieval of data in a database.ADVANTAGES OF DATABASE MANAGEMENT SYSTEMSDatabase management system (DBMS) is a central system which provides a common interface between the data and the various front-end programs in the application. It also provides a central location for the whole data in the application to reside. D atabase management system (DBMS) has several advantages and among them includes minimal data redundancy: since the whole data resides in one central database, the various programs in the application can access data in different data files. Therefore, data present in one file need not be duplicated in another file thus reducing data  redundancy which in turn leads to better data consistency (O’brien, 2003).The other notable advantage of database management system (DBMS) is data integration: since related data is stored in one single database, enforcing data integrity is much easier. Moreover, the functions of the database management system (DBMS) can be used to enforce the integrity rules with minimum programming in the application programs. Data sharing is another advantage of a database management system (DBMS): Related data can be shared across programs since the data is stored in a centralized manner. Even new applications can be developed to operate against the same dat a since several users can access and use the same data for different purposes, provided they are authorized users, as you might be aware that databases are normally protected by passwords to avoid unauthorized users from accessing and or manipulating such database content (Date, 2003:268-276).Enforcement of standards and better controls are also achieved due to the centralized nature of the system. Standards in the organization and structure of data files is required, and is also easy in a data system since it is one single set of programs which is always interacting with the data files. Another advantage which gives database management system (DBMS) a plus is application development ease: the application programmer need not build the functions for handling issues like concurrent access, security, data integrity to mention but a few, the programmer instead only needs to implement the application business rules.This hence brings in application development ease because addition of add itional functional modules becomes easier than in file-based systems. Nijssen, (1976:158) outlines that data independence is yet another merit of database management system (DBMS): He outlines that data independence is isolating an upper level from the changes in the organization or structure of a lower level. For example, if changes in the file organization of a data file do not demand for changes in the functions in the database management system (DBMS) or in the application programs, data independence is achieved. He further defines that data as immunity of applications to change in physical representation and access techniques.The provision of data independence is one of the major objectives of database systems due to the architectural nature of a database management system (DBMS) which can be viewed as a three level system comprising the internal or physical level where the data resides, the  conceptual level which the level of the DBMS functions and last but not the least th e external level which is the level of application programs or the end users. Due to the centralized nature of a database management system (DBMS) maintenance cost is reduced thus accounting for yet another advantage of DBMS.It is generally acceptable that it costs much less to create a system of smaller computers with the equivalent power as a single large and expensive computer. This makes it more cost-effective for corporate divisions and departments to obtain separate and less expensive computers. It is also much more cost-effective to add workstations to a network than to update a mainframe system. Another dimension of cost reduction is taking advantage of economies of scale. It is generally argued that the cost of processing and maintenance of individual and geographically remote systems may be expensive as opposed to processing and maintaining a centralized system which may be much economical because the technical expertise required for running such a complex system can be ce ntralized or concentrated at one site hence reducing the cost which could have been incurred for running separate and geographically remote systems (Conolly, 1997).DISADVANTAGES OF DATABASE MANAGEMENT SYSTEMSDespite the various advantages of database management systems (DBMS), it is worth pointing out that it has its own shortcomings or disadvantages or rather challenges, and some of them include confidentiality, privacy and security: It is worth noting that when information is centralized and is accessed by a huge number of users remotely, the possibility of abuse are often more, as opposed to a conventional data processing system, thereby compromising the levels of confidentiality, privacy and security. Therefore, to reduce the chance of unauthorized users from accessing and abusing sensitive information, it is necessary to take technical, administrative, and possibly legal measures to curb such abuse if a database management system (DBMS) is to continue to serve its intended purp ose of informing, entertaining and indeed educating the masses (Laudon, 2004:223).Similarly, since the database is accessible to many users remotely, adequate controls are needed to control unauthorized users from updating data on the database if data quality and data integrity are to be maintained. Additionally, with the increased number of users accessing data directly, there are greater  opportunities for the users to damage the database unless there are suitable controls put in place to ensure data accessibility and quality is not compromised. Enterprise vulnerability is yet another challenge of a database management system (DBMS). It is worth noting that centralizing all the data of an enterprise in one database may mean that such a database becomes an indispensable and a reliable resource.Therefore, the survival of the enterprise may depend on reliable information being available on its database all the time. If the risk of possible damage is left unchecked by overlooking ad equate maintenance and upgrading, the whole enterprise therefore becomes vulnerable to higher impact of failure. According to (Conolly, 1997:689), complexity and cost account for another demerit of a database management system (DBMS). It is common knowledge that a complex conceptual design process needs multiple external well qualified staff with the necessary technical expertise, who are in most instances scarce and possibly expensive to hire.The fact that a complex system requires additional and or new hardware and software for maintenance and or upgrading which are expensive even worsens the prohibitive cost of running an effective database management system (DBMS) for small enterprises as they normally struggle with cost justification for making such huge investments in the infrastructure, or backup and recovery in cases of damage and or failure of the system.JUSTIFICATION FOR A DATABASE MANAGEMENT SYSTEM FOR A MULTI-CAMPUS UNIVERSITY LIBRARYDespite the above outlined disadvanta ges of database management systems (DBMS), it is worth noting that the advantages of DBMS outweigh the disadvantages and some of the weaknesses should be viewed as mere challenges of database management systems (DBMS) as opposed to being disadvantages because they can be mitigated. For example, the challenges of cost of running a complex database management system can be mitigated by cutting the relative cost of data transmission across the network by introducing local access.It may be much more economical to partition the application and perform the processing locally at each site or rather at each at each campus library of the multi-campus university. Furthermore, the challenge of prohibitive cost of kick starting and or running a complex database management system (DBMS) can also be minimized by the application of what is known as the â€Å"Grosh’s law† of economics which argues that: computing power is calculated according to the square of the  cost of the equipm ent: three times the cost could provide nine times of power, which is why it costs much less to create a system of small computers with the equivalent power of a single large computer.This makes it more cost-effective for corporate divisions and departments to obtain small separate computers, which in this case can be equated to running a small and cost-effective library networks at each site of the multi-campus university (Conolly, 1997:688). He goes on to argue that a distributed database management system (DDBMS) could be ideal for a multi-campus university library as opposed to a centralized database management system (CDBMS) due to improved availability and improved reliability.On the one hand, improved availability is enhanced in the sense that unlike in a centralized database management system (CDBMS) where a computer failure can terminate the operations of the database management system (DBMS), conversely, a failure at one site of a distributed database management system (DD BMS) or a failure of a communication link making same sites inaccessible does not render the entire system inoperable. It is however impressive to note that in this type of a system, if a single node fails, the system may be able to reroute the failed node’s request to another site hence improving availability to various users of a multi-campus university library.On the other hand, improved reliability is also achieved because data may be replicated so that it exists in more than one site, similarly, the failure of a node or a communication link does not necessarily make the data inaccessible to various users of a multi-campus university library. Last but not the least, in a multi-campus library setup, data can physically reside nearest to where it is most often accessed, thus providing users with local control of the data that they interact with. This results in local autonomy of the data allowing users to enforce locally the policies regarding access to and or manipulation of their database management system (DBMS).CONCLUSIONIn conclusion, database management systems (DBMS) have continued to make data arrangement, storage, access and retrieval much easier than it used to be in the olden days. With the emergency of the relational model of database management systems (which is a software that is used to create and use a relational database-which in turn is a database that conforms to the relational model, and refers to a database’s data and schema), much of the  big challenge associated with handling large and complex databases has been reduced. With the continued and advances in research, it is highly expectant that more and advanced database management products will be availed on the market to improve on the existing ones hence further minimizing the challenges of running a complex database management system.

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The Arts and Architecture - Essay Example As Walter H. Godfrey (1991) rightly puts it: "...architecture is the crystallisation of history. All the arts, to a large extent, depend for their growth and encouragement on the broad movements of national life, which have their bases in profound historical conditions or great political events. But the connection between these things and architecture is more intimate, more direct, and infinitely more obvious even to the unskilled observer than in the case of, say, literature or painting." (p. 2). The first forms of architectural designs can be traced back to the early Greeks in the Hellenistic period and architectural festivals that celebrated the rich cultural heritage of the nation is a recent development in Europe and the Western World. The paper here tries to analyse the various events that are held during the London Festival of Architecture and try to unearth the cultural and national significance for the event among the audience. The paper tries to analyze the London Festival of Architecture and to bring out the major theoretical aspects regarding the growth of architecture in London. The London Festival of Architecture is celebrated in each summer and this year it has taken place recently from June 20, 2008 to July 20, 2008. The festival is regarded as one of the best festivals the nation has witnessed as it offers myriads of opportunity for the spectators both for enlightenment and entertainment. Like any other architectural fest, the London Festival of Architecture unearths the best form of artistic perfection of the past generation and all the architectural monuments have a different story of culture or myth associated with it. They are reminiscent of some of the most important cultural and historical heritage and as such they have got a lot to offer to the spectators. The 2008's London Festival of Architecture offers to provide fresh outlooks to the onlookers as its theme is FRESH: "The theme of this ye ar's festival is FRESH and organizers are exhorting visitors to take a fresh look at London, to indulge in fresh thinking, to enjoy the fresh talent on show and the fresh air of the walks and rides." (Williams). The festival is located in the central London, providing easy access to the many visitors who witness the festival. Content: The London Architectural Festival consists of a variety of programs, each of which focuses on one architectural monument or other. The major highlights of the festival include the LFA Clerkenwell & City of London Hub walking tour 1, LFA Clerkenwell & City of London Hub walking tour 2, Barbican flat tours 2, Barbican Screening : Garbage Warrior, Barbican Screening: The Rural Studio, the Brazilian Architecture in the 20th Century, Building the South Bank, Embodied Energy: Dance at Carter Lane, Fresh Views of London, 24 Hour Film Competition: Prize Giving, Green Sky Thinking, Roman Fort gate, and the Digital Architecture Film Showcase. The London Architectural Festival covers architectural monuments like the City Information Centre, National Portrait Gallery, Liverpool street station balcony. Aim: The aim of the paper is to analyze each event in the London Festiv

Integration of marketing communications has been a hot topic for the Essay - 1

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Operation Management - Essay Example Indeed recognition of a modern telecommunication infrastructure is very much essential for boosting up the growth of the economy as well as its social well being (U. S. Industrial Outlook, 1994: Business Forecasts for 350 Industries, 1994, p.28). The report deals with a small US based Telecom Company and its application of operation management practices backed with diverse theoretical frameworks of operation management (discussed in the theoretical framework section). The company in application is basically a provider of telecom manufacturing services to various small scale technology companies. The company has employee strength varying between 30 and 35 and is situated in the United States of America. The areas of specialization of the company are circuit cards manufacturing, system level assemblies and precision sheet metal. The company also receives funds from a big telecom company which provides products like metal chassis and assemblies. Coming to the development pattern of the company, the revenues of the company in the fourth quarter of the year 2012 increased by a small percentage compared to the fourth quarter of the fiscal year in 2011 but the net income of the company declined significantly as compared to the previous year. The growth of the company taxed the current operational processes and a necessity for an automated solution was necessary for the purpose of processing as well as analyzing the telecom invoices. There was also an increase in the number of employees by the company for meeting the demands of the customers and also there were escalations in the number of services being purchased by the employees of the company. The cost per employee also increased because the employees used cell phones, pagers and other electronic gadgets without proper oversight. There was also increase in the costs of internet access for the telecommuters. An urge for Total Quality Management procedure was highly felt. There was development in the information techn ology database along with the advancement in the tools. But the development in the IT tools was not properly engaged in streamlining the billing procedure of the company. Data collection in the United States is more or less straightforward but there is a great difference in the billing processes among various countries as various countries using different ledgers and various global solutions and also with respect to the knowledge of global currencies. Variations in vendor commercial performances added layers of intricacies to the billing organization chore. It can be stated that the company’s financial strength is declining a bit but the company also has a potential market presence and directs towards maintaining a strong position for itself. 2. Outline of the purpose of the study The company encountered a bad phase of revenue decline from year 2004 to 2007 during which it served some of the big companies in the telecom industry as its client. The problem was that these were all high volume but low margin accounts and pricing pressure adversely affected the company’s profit portfolio. After that it moved into the domain of military and aerospace industry which escalated the company’s growth to a certain level. But the military and the

Earth Sociology Essay Example for Free

Earth Sociology Essay The author of the book entitled Down to Earth Sociology focused his writings on conceptual issues regarding the social interactions of the people in everyday life including the aspect of understanding the individual experiences in the society and the analysis of the different dominant social cultures. The selections of the said book also emphasizes the different significant themes of the modern sociology including sociological analysis of the concept of gender, power, politics, sports, religion, racial tensions, crimes, poverty, homelessness, and the global outlook of economic capitalism. In this book, the author Henslin presented his ideas and analysis in the same scientific manner and process that is being implemented by the contemporary sociologist of the modern age. Through this, the book has able to critically analyze and present every intricate detail that is involved in the sociological research as guided by the main concept of the hypothesis. The book presented its views in relation to the present hypothetical concepts and theories in trying to explain and interpret the different social phenomena in the modern civilization. Included in the book of Henslin are detailed discussions of the different sociological theories that are guiding the research and development pursuit of the said field. These sociological theories are defined to have been developed at multiple levels, ranging from large theory to highly definite and explicit small-scale ones. Rather than thinking of one theory being excellent to the other theories it is more beneficial as well as informative to view these different theories as correlation with each other. One of the sociological theories on how to explain different phenomena that has been elaborated is the Structural-Functionalism, which is defined as a sociological theory that pertains on how to explain several social institutions as a means to be able to satisfy or fulfill the individual’s biological means. Another theory that has been discussed in Henslin’s book is the Conflict theory that is explained as a sociological theory that points out that society is not about unity or universal agreement but rather this theory is all about competition. According to this theory, society consists of different individuals who are competing for the limited supply of resources. An example of this conflict is in the Legislative branch of the United States Government wherein men are still viewed as more powerful and superior over women when it comes to the politics. As an effect, women’s privileges to express their opinions and ideas are still significantly limited. In this situation, it is clearly stated that there is a clash or conflict between genders, which also illustrate the obvious concept of inequality between men and women. Aside from the ones previously mentioned, another theory that was discussed by Henslin is the Symbolic Interactionalism that is discussed as a sociological approach on how to understand the proximity or relationship between human and society. The basic idea of Symbolic Interactionalism is that human action and interaction are only by means of exchanging substantial communications and symbols. Based on this theory, humans and lower forms of animals are different from each other because lower form of animals can easily respond to the environment while the human being has the capability to interrupt this process. In addition, lower forms of animals do not have the capability in conceiving different alternative responses to gestures unlike human beings they can easily grasp different gestures. Another theory is the Role Theory; this pertains to the different roles represented by an individual in their everyday lives such as the father, secretary, or friend. For instance, most people their notion or representations of secretary include: answering phone calls, making and managing appointments, filling different paper works, and typing memorandums. These different roles of a secretary could not be expected of professional basketball player. Basically, every individual have different personalities and roles in the society. In addition, the book entitled Down to earth sociology by James M. Henslin focused on real life situation in which all the readers can surely relate. Henslin’s book is indeed user friendly, entertaining to read and indeed valuable because it talks about actual life situations and social phenomenon. The sociological perspectives that is generally employed in the book enables the people to look below the surface of social life and examine different factors that shape our behavior, attitudes, and culture as well as our beliefs in life. Bibliography Henslin, J. M. (2005). Down to Earth Sociology. The Free Press, New York, USA. 13th Edition, Pages 281-296. ISBN 0743267605. Von Der Haar, Christine M. (2005). Social Psychology: A Sociological Perspective. Prentice Hall, USA. ISBN: 0130809837.

Juvenile Court Characteristics Essay Example for Free

Juvenile Court Characteristics Essay

Staphylococcus Aureus: Structure and Function

Staphylococcus Aureus: Structure and Function Staphylococcus was first discovered in 1880 by Alexander Ogston. Currently, more than 30 different species of the genus has been identified. The name Staphylococcus was derived from Greek, with the prefix Staphylo referring to bunches of grapes and the suffix coccus referring to granule (16). As the meanings suggest, bacteria from Staphylococcus are circular-shaped and their arrangement resembles bunches of grapes when observed under a microscope. Typically, a Staphylococcus has a diameter of approximately 1ÃŽÂ ¼m (21). The bacterial genus, Staphylococcus, will be isolated and identified in this project. This genus has been chosen to review because of its abundance on the skin of mammals and the pathogenic nature of one of its member, Staphylococcus aureus. Apart from skin infections, Staphylococcus aureus could mutate to form Methicillin-resistant Staphylococcus aureus (MRSA), which shows resistance to antibiotics. In both cases, these give rise to medical implications. In addition, the distinctive features of Staphylococcus aureus have increased the ease to isolate and identify it from other species in the genus via culturing and biochemical tests. The aim of the project is to isolate Staphylococcus aureus from a bundle of cat hairs and verify its identity via microscopic examination and biochemical tests. No human specimen is used due to the potential pathogenic property of the bacterium. It is intended that a pure culture of pathogenic Staphylococcus aureus is obtained. For the purposes of this project, the importance of Staphylococcus aureus to humans, its classification in terms of morphology and physiological properties, methods of isolation with the use of growth media and the technique of streak plating and identification by biochemical tests would be the four objectives to be addressed. Objective 1: Importance of Staphylococcus aureus to humans The importance of Staphylococcus aureus to humans would be outlined by a review of its cell structure, cell physiology and environmental niches, followed by the medical implications of Staphylococcus as a result of these properties. Cell structure As a member of the Bacteria domain, it is expected that Staphylococcus has bacterial cell structure. In other words, it lacks nucleus and membrane-bound organelles. The structural elements in a cell of Staphylococcus should include a cell membrane, cell wall, ribosome and nucleoid (6). Moreover, being one of the five genera from the family of Staphylococcaceae, Staphylococcus possesses specific cellular properties that are unique to this family. In particular, it is a cocci and gram-positive bacterium and this indicates that its cell wall is essentially composed of a thick layer of peptidoglycan (21). In addition to the above structures, Staphylococcus aureus possesses some special cellular structures that distinguish it from other species in the genus. This includes the possession of surface proteins that help attachment to proteins such as the fibronectin and fibrinogen-binding proteins involved in blood clotting (3). This cellular property may explain the pathogenic nature of Staphylococcus aureus, as infections might be caused by invasion via wounds. On the other hand, it is worthwhile to note that Staphylococcus does not have flagella and spores (16). That is to say, Staphylococcus aureus is non-motile. Cell physiology The cell physiology of Staphylococcus covers temperature, pH and oxygen requirements. Most Staphylococcus can grow at 45Â °C, but it is reasonable to predict that its optimal temperature for metabolism would be close to the body temperature of humans, which is 37Â °C (5). Concerning the optimum pH for metabolism, the enzymes in Staphylococcus work best in slightly alkaline medium, with a pH range of 7.4 to 7.6 (16). As for oxygen requirement, Staphylococcus is facultative anaerobic (21). This implies that Staphylococcus can grow regardless of the presence of oxygen, but the presence of oxygen would be more favorable. In the presence of oxygen, Staphylococcus utilizes glucose to carry out cellular respiration to generate energy for metabolism. Oxygen performs the role of a terminal electron acceptor and it is completely reduced to water (8). When oxygen is lacking or absent, Staphylococcus may undergo fermentation and lactic acid is the usual product (21). In the process, glucose is converted into substrate pyruvate, followed by its binding to the cofactor Nicotinamide Adenine Dinucleotide (NAD+) to produce lactic acid (6). Moving on the ways Staphylococcus metabolize, as light is not readily available on skin surface and mucous membranes, it is proposed that Staphylococcus obtain energy via organic chemical compounds. Hence it is regarded as a chemotroph (21). The facultative anaerobic property of Staphylococcus may lead to a deduction that it utilizes organic carbon as the source of electron when oxygen is present. Though some Staphylococcus may use reduced forms of inorganic nitrates to generate electrons, its preference towards an aerobic atmosphere should define it as an organotroph (21). When comes to carbon source, Staphylococcus is a heterotrophy (12). That is to say, it attains its carbon source by utilization of organic substances such as sucrose for synthesis of metabolites (19). To summarize, Staphylococcus should be one of the members of the microbial group, Chemo-organotrophic heterotrophs. Environmental niches The environmental niches of Staphylococcus can be addressed by its interactions with the environment as to where it is found, the type of relationship it forms with other organisms and its capability of undergoing mutation. Staphylococcus is commonly found on the skin and mucous membranes of animals with stable body temperatures, including humans (15). Typically, the skin temperature of humans is approximately 32Â °C, which is reasonably close to the optimal temperature of 37oC (22). This enhances the growth of this microbe on skin. Moreover, the salty environment along skin surface due to the production of sweat may also account for the abundance of Staphylococcus in humans, since its enzymatic activity is optimal at more alkaline pH (17). Staphylococcus aureus specifically colonizes in nasal cavity, larynx and on the skin surface of humans (2). The colonization of Staphylococcus aureus is principally achieved by fibrinogen-binding proteins adhering to the epithelial cells of the humans and thus this may outline a host-parasitic relationship between Staphylococcus and humans (10). The interactions of Staphylococcus with the environment may also be underlined by mutation, which often occurs with Staphylococcus aureus. An example would be Methicillin-resistant Staphylococcus aureus (MRSA), a Staphylococcus aureus that is resistant particularly to the antibiotic, Methicillin (21). The mutation is caused by an alteration of the methicillin-resistance gene (mec A) coding for a penicillin-binding protein (4). This results in failure of antibiotics to cure infections caused by Staphylococcus aureus, which will be addressed in the medical implication section. Medical implications of Staphylococcus The features as in the cell structure, cell physiology and environmental niches of Staphylococcus can pose a great diversity of medical implications, which presents the importance of this bacterial genus. Statistics show that Staphylococcus aureus is present in 79% of healthy people (14). Though Staphylococcus may colonize on the skin surface of the host without causing any harms, its ubiquity can still present various medical issues. The MRSA mentioned previously would be one of the problems associated with Staphylococcus. Apart from methicillin, MRSA could show resistance against many other antibiotics such as penicillin and amoxicillin (1). The ineffectiveness of existing antibiotics to cure MRSA infections has resulted in fatality, and it is usually characterized by the incidence of septic shock and pneumonia (11). A rapid increase of MRSA infections has been observed over the decades. The rate of hospitalized MRSA infections was only 2% in 1974 but this figure increases dramatically to approximately 40% in 1997 (13). Consequently, this causes deaths of 19000 in the United States of America annually (11). As Staphylococcus colonies on skin surfaces and mucous membrane, skin infections and diseases associated with mucous membranes could be another medical implication. It is known that Staphylococcus aureus may cause Scalded Skin and Toxic Shock syndromes. Moreover, it may cause urinary tract infections and food poisoning (9). Objective 2: Classification of Staphylococcus The classification of Staphylococcus can be reviewed in terms of its morphology and some of the physiological properties stated above. Morphology The morphology of Staphylococcus can be described as cocci gram positive bacteria arranged in a cluster, which can be readily observed under microscope with the application of gram stain. A purple color would be observed. The reason for its cluster formation may be explained by its capability of undergoing binary fission in multiple planes with daughter cells remains proximal to each other (16). Physiological properties In terms of thermal requirement, Staphylococcus is classified as a mesophile. Regarding pH requirements, it falls into the category of neutrophile. Moreover, being a facultative anaerobe, Staphylococcus is catalase positive and it is generally considered a chemoorganotrophic heterotroph. In addition, Staphylococcus aureus is coagulase positive but not for other species in the genus. The absence of flagella indicates that Staphylococcus is a non-motile bacterium. Objective 3: Methods of Isolation of Staphylococcus The methods of isolation of Staphylococcus would include growing in medium followed by streak plating. Growth media To ensure optimum growth of Staphylococcus colonies, the sample of cat hairs should be enriched in nutrient broth with sodium chloride (NaCl) before plating on a nutrient agar. A nutrient broth normally consists of beef extract and peptone as fuels for growth (21). The temperature of incubation should be 37Â °C and the duration of incubation should be at least a day (20). This ensures that the Staphylococcus isolated can have sufficient time to grow at its optimum temperature. The addition of salt allows for a selective medium for Staphylococcus as it predominantly grows in salty environment. It also increases the pH of the medium to provide for a more alkaline environment to facilitate growth. Alternatively, a growth medium can be done via a Mannitol salt agar (MSA), which consists of 7.5% of NaCl and phenol red as a pH indicator. The medium is then incubated at 37Â °C for two days (14). MSA essentially acts as both a selective and differential medium. NaCl selects for saline-favored Staphylococcus and the pH indicator differentiates between Staphylococcus aureus and Staphylococcus epidermidis. Differentiation can be illustrated by the fact that Staphylococcus aureus utilizes mannitol in the agar for metabolism, and the generation of acidic product is indicated by a yellow color. However, this phenomenon does not apply to Staphylococcus epidermidis (21). Streak Plating Following enrichment, Staphylococcus in the medium can be transferred to an agar plate with nutrient broth and salt, by employment of aseptic techniques. At the same time, a transfer to an agar plate with only nutrient broth should be performed as a control set-up. This is to ensure the effectiveness of the selective media because other bacteria could grow on the agar plate if the medium was not set up properly. Afterwards, the plates would be incubated for a week at 37oC for at least a day as in the incubation of sample in the nutrient broth. Plating and incubation should be repeated a few times to make sure that the colonies grown are pure. Objective 4: Identification by biochemical tests The identity of Staphylococcus cannot be confirmed by carrying out the gram reaction alone due to the fact that a great variety of bacteria from other genus may also show gram positive reaction. Therefore, some biochemical tests have to be performed to verify that the bacteria isolated is in the genus of Staphylococcus and it is of the species Staphylococcus aureus. The catalase, Hugh and Leifsons oxidation fermentation and cogulase tests are regarded as the standard tests for identification of Staphylococcus aureus (18). The mechanism of the tests is outlined below. First of all, as Staphylococcus aureus is facultative anaerobic, it is expected that it contains enzymes to break down harmful products generated along the pathways of aerobic respiration. For instances, catalase breaks down superoxide radical hydrogen peroxide (H2O2) to oxygen and water, which are less harmful (8). Therefore colorless gas bubbles can be observed when H2O2 is added to a colony of Staphylococcus aureus. Moreover, this property allows the Hugh and Leifsons oxidation fermentation test to be performed. The bacterial sample is inoculated in a tube of Hugh Leifsons medium for five days to generate an anaerobic environment (18). As Staphylococcus can undergo fermentation in the absence of oxygen, growth can be observed throughout the tube. At the same time, it is necessary to implement positive and negative controls in order to confirm results. This can be achieved by inoculating bacteria that are known to be fermentative and oxidative respectively in the Hugh Leifsons medium along with the sample of Staphylococcus aureus. Furthermore, the identification test between Staphylococcus aureus and other bacteria in the genus would be based on its reaction with coagulase. Staphylococcus aureus readily coagulates plasma but not for others species in the genus (21). To ensure accuracy of the test, it is preferable to test on colonies extracted from culture plates that are known to contain coagulase positive Staphylococcus aureus and coagulase negative Staphylococcus epididymis respectively. The former acts as a positive control, while the latter acts as a negative control. Conclusion In conclusion, Staphylococcus is a bacterial genus that can pose various medical implications and it can be grown, isolated and identified based on its, environmental niches, morphology, physiological and structural characteristics. The aims of isolating Staphylococcus aureus as a pure culture and identifying by morphology and biochemical tests can be addressed by a review of the four objectives as summarized below. Firstly, it is often found on epidermis of animal skins including humans and its ability to metabolize optimally at 37Â °C and at pH of 7.4-7.6 or salty environment makes it a potential pathogen to humans. In particular, the species Staphylococcus aureus can cause a great diversity of diseases and the mutated Methicillin-resistant Staphylococcus aureus could be fatal owing to its resistance to most antibiotics. Secondly, it can be classified in terms of morphology and some of the physiological characteristics. Its morphology is gram positive and non-motile cocci bacteria growing in clusters. It is a mesophile, nuetrophile and facultative anaerobe. It is catalase positive and only Staphylococcus aureus is coagulase positive. The energy, electron and carbon sources of Staphylococcus aureus can be described as chemo-organotrophic heterotrophic. Thirdly, regarding growth medium, the sample of cat hair should be enriched in a medium of sodium chloride before incubating on an agar plate of nutrient broth and salt. In both cases, incubation should be at 37oC for a day. The colonies should be streaked plated a few times to remove contaminants so as to ensure culture is pure. This increases the efficiency of isolation of Staphylococcus aureus. Lastly, Staphylococcus aureus can be identified by the catalase, Hugh Leifsons oxidation fermentation and coagulase tests. It is expected that bubbling is observed as a positive result in the catalase test. As for the Hugh Leifsons oxidation fermentation test, growth can be observed throughout the tube. In the coagulase test, clumping of plasma is seen as a positive result and this differentiates Staphylococcus aureus from other species in the genus. These tests establish the identity of Staphylococcus aureus.

Effects of Childhood Sexual Abuse in Adulthood :: Free Essays Online

Effects of Childhood Sexual Abuse in Adulthood Child abuse is a serious issue in today's society. Many people have been victims of child abuse. There are three forms of child abuse: physical, emotional, and sexual. Many researchers believe that sexual abuse is the most detremental of the three. A middle-aged adult who is feeling depressed will probably not relate it back to his childhood, but maybe he should. The short-term effects of childhood sexual abuse have been proven valid, but now the question is, do the long-term effects of childhood sexual abuse affect middle-aged adults? Many contradicting views arise from the subject of childhood sexual abuse. Researchers and psychologists argue on this issue. Childhood sexual abuse has the potential to damage a child physically, emotionally, and behaviorally for the rest of his or her childhood, and the effects have been connected to lasting into middle-aged adulthood. Research has been conducted on what type of children are the most at risk of being sexually abused. Childhood abuse has a greater chance of happening to children of certain backgrounds. One researcher states that "Child sexual abuse occurs more frequently in children from socially deprived and disorganized family backgrounds. Marital dysfunction, as evidenced by parental separation and domestic violence, is associated with higher risks of child sexual abuse" (Mullen 4). Mullen goes on to state that "The possibility has been raised that characteristics such as physical attractiveness, temperament, or physical maturity might increase the risks of children being sexually abused" (4). Many researchers link behavioral problems in adulthood to childhood abuse. One researcher says that "An adult who was sexually abused as a child has a greater chance of becoming violent, suicidal, and abusive to their children than an adult who was not abused sexually as a child" (Kliest 155). These characteristics could hinder a victim from living a normal lifestyle and having a family. Kliest also states, "Adults who were abused sexually as children will have a greater chance than those who were not of experiencing sexual dysfunction, such as flashbacks, difficulty in arousal, and phobic reactions to sexual intimacy" (156). Many researchers agree that childhood sexual abuse has a negative effect on an adult's personal relationships. Another researcher states, "A history of childhood sexual abuse (CSA) appears to have an adverse impact on the quality of adult intimate relationships, and they report avoiding the development of close adult relationships because of their fear of reject ion" (Whiffen 1103). Effects of Childhood Sexual Abuse in Adulthood :: Free Essays Online Effects of Childhood Sexual Abuse in Adulthood Child abuse is a serious issue in today's society. Many people have been victims of child abuse. There are three forms of child abuse: physical, emotional, and sexual. Many researchers believe that sexual abuse is the most detremental of the three. A middle-aged adult who is feeling depressed will probably not relate it back to his childhood, but maybe he should. The short-term effects of childhood sexual abuse have been proven valid, but now the question is, do the long-term effects of childhood sexual abuse affect middle-aged adults? Many contradicting views arise from the subject of childhood sexual abuse. Researchers and psychologists argue on this issue. Childhood sexual abuse has the potential to damage a child physically, emotionally, and behaviorally for the rest of his or her childhood, and the effects have been connected to lasting into middle-aged adulthood. Research has been conducted on what type of children are the most at risk of being sexually abused. Childhood abuse has a greater chance of happening to children of certain backgrounds. One researcher states that "Child sexual abuse occurs more frequently in children from socially deprived and disorganized family backgrounds. Marital dysfunction, as evidenced by parental separation and domestic violence, is associated with higher risks of child sexual abuse" (Mullen 4). Mullen goes on to state that "The possibility has been raised that characteristics such as physical attractiveness, temperament, or physical maturity might increase the risks of children being sexually abused" (4). Many researchers link behavioral problems in adulthood to childhood abuse. One researcher says that "An adult who was sexually abused as a child has a greater chance of becoming violent, suicidal, and abusive to their children than an adult who was not abused sexually as a child" (Kliest 155). These characteristics could hinder a victim from living a normal lifestyle and having a family. Kliest also states, "Adults who were abused sexually as children will have a greater chance than those who were not of experiencing sexual dysfunction, such as flashbacks, difficulty in arousal, and phobic reactions to sexual intimacy" (156). Many researchers agree that childhood sexual abuse has a negative effect on an adult's personal relationships. Another researcher states, "A history of childhood sexual abuse (CSA) appears to have an adverse impact on the quality of adult intimate relationships, and they report avoiding the development of close adult relationships because of their fear of reject ion" (Whiffen 1103).

Anne Bradstreet :: essays research papers

Anne Bradstreet: American Poet   Ã‚  Ã‚  Ã‚  Ã‚   Anne Bradstreet is seen as a true poetic writer for the seventeenth century. She exhibits a strong Puritan voice and is one of the first notable poets to write English verse in the American colonies. Bradstreet’s work symbolizes both her Puritan and feminine ideals and appeals to a wide audience of readers. American Puritan culture was basically unstable, with various inchoate formations of social, political, and religious powers competing publicly. Her thoughts are usually on the reality surrounding her or images from the Bible. Bradstreet’s writing is that of her personal and Puritan life. Anne Bradstreet’s individualism lies in her choice of material rather than in her style.   Ã‚  Ã‚  Ã‚  Ã‚  Anne Bradstreet was born in 1612 to Thomas and Dorothy Dudley in Northampton, England. Her father and a young man named Simon Bradstreet were chosen by the Earl of Lincoln as stewards to manage the Earl’s affairs. Anne, unlike many women of her time, was well educated and it is presumed that she had access to the Earl’s vast library during this time. The Earl’s residence was known for its romantic background and this proved true in 1628 when Anne and Simon married. She was only sixteen to his twenty-five years but they were known to have a happy marriage as evidenced in â€Å"To my Dear and Loving Husband† where Bradstreet laments, â€Å"If ever two were one, than surely we† (125). In 1630, the Dudley’s and the Bradstreet’s, along with other Puritans, sailed aboard the Arabella to settle the Massachusetts Bay Colony. These families journeyed to America as many Puritan settlers had before them, in the hopes of religi ous freedoms unattainable in England. In the colonies, Anne’s husband was frequently absent. Bradstreet still found time to write her poetry while raising her 8 children and carrying on the strenuous duties of colonial life.   Ã‚  Ã‚  Ã‚  Ã‚  Though Bradstreet accepted the tenets of Puritanism, anti-Puritan texts are found in her poetry in terms of religious doubts as in â€Å"Meditations† to her children where she speculates if the Scriptures are true or contrived. Anne Bradstreet also deviates from traditional Puritan writings of the time by composing poetry for pleasure and self expression as opposed to writings of preaching and teaching as was the standard. Bradstreet is not truly unorthodox in that she did not dissent from accepted beliefs and doctrine, but lived in an intensely religious, male dominated society which put many limitations on women and their roles.

Irratable Bowl Syndrome :: essays research papers fc

Bo Moore E-Block Irritable Bowel Syndrome   Ã‚  Ã‚  Ã‚  Ã‚  Irritable bowel syndrome (usually referred to as IBS) is a disorder of the large intestine that lasts for a long period of time. People who have IBS experience symptoms like constipation or diarrhea. These symptoms can occur one after another. A person can experience constipation at some times and diarrhea at other times. Occurrences of lower bowel irritation may also be accompanied by mild pain, swelling of the stomach and a lot of digestive gas. Other names for IBS are spastic bowel, spastic colon, irritable colon syndrome, and functional bowel disease.   Ã‚  Ã‚  Ã‚  Ã‚  A person who has IBS can lead a normal life. One would think that with continual diarrhea that a person with IBS would lose weight, be malnourished, or that they would develop more serious digestive problems. However, these are very rare. Only in a very small number of cases does IBS become so disabling that it can interfere with a person’s normal activities. But some people withdraw from activities because the diarrhea or constipation bothers them. In such cases, doctors may recommend mental health counseling.   Ã‚  Ã‚  Ã‚  Ã‚  Most patients who have IBS seek help from a gastroenterologist. A gastroenterologist is a doctor who specializes in the digestive system. Tests to diagnose IBS might include lab analyses of feces and barium X-rays of the lower digestive tract. For a barium X-ray, a patient drinks a special kind of liquid drink that contains barium. With the barium, the doctor can see how the liquid flows through the digestive system. A doctor may also perform a sigmoidoscopy. This is an instrument on a long thin tube that is inserted through the anal opening up inside the colon. With this test, a doctor can visually examine the inside walls of the intestine. If these tests are negative, it is typically determined that a patient has IBS because all other possibilities are eliminated. Statistics show that about twice as many women develop IBS when compared to men. Most people who have IBS are adults rather than children.   Ã‚  Ã‚  Ã‚  Ã‚  There is no underlying cause for IBS. It is known that a person who has IBS has abnormal contractions, or spasms of the muscles of the colon. However, through research, it has not been found that IBS is caused by abnormal action of the colon. The colon is what moves food wastes through the large intestine. Some of the contractions cause constipation, pain, and gas.

Hk Tax

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