The Importance of Male Characters to Kate Chopin Essay -- Kate Chopin

The Importance of Male Characters to Kate Chopin Why and how does she use them? Kate Chopin is an author who examines the position of women in 19th century Louisiana. She describes their plight, living in a society designed by men, one that confines women’s behavior. It was imperative for Kate Chopin to highlight her male characters, as they ultimately are responsible for her heroines’ actions. The â€Å"Awakening† and â€Å"Desiree’s Baby† are two examples that deal with the issues resulting from a male dominant society, though the stories vary in their approach. Men and marriage are however the common factors that symbolize the obstacles that Kate Chopin’s women face. In â€Å"The Awakening† Edna, the main character enjoys being married at first but later she finds it to be very limiting and oppressive. A free spirit by nature, she rebels against her husband and the life that he stands for. She hates the implications that women in her society â€Å"belong† to men, and that their place is at home doing domestic chores and raising children. This impression is reinforced when Kate Chopin lets the reader view the situation through Edna’s eyes, saying that women are regarded â€Å"as one looks at a valuable piece of property†¦Ã¢â‚¬  (p.11) Furthermore, men decide women’s role in life declaring that â€Å"if it is not a (woman’s) place to look after children, who on earth was it?† (p.15) This role is so precisely defined, ensuring that women will stay within the walls of the house with their families. Marriage was the process by which men gained total control over women. The author indicates that a marriage at that period of time was not always carefully planned but was rather a spontaneous and passionate act. For example, Edna’s â€Å"ma... ... was arrogant and overconfident of himself and his heritage, and was sure that the fault was Desiree’s never questioning his own ancestry. By jumping to conclusions he never gave her a chance to explain herself to him. At the end, Desiree who had been overwhelmed and desperate drowned herself and her baby. Kate Chopin developed her female characters as reaction to male attitudes. She used men, marriage and the rules by which women were confined to demonstrate her point. She described men as the ones who placed obstacles in women’s way, created social rules and put restrictions that confined their lives. These boundaries were at times physical but almost always emotional, and eliciting defiant behavior and reactions from the women involved. Placed by men, these limitations helped in shaping the female character of Kate Chopin’s heroines in her stories.

Legionnaire’s Disease Essay -- Diseases, Disorders

Legionnaires disease, characterized as a form of pneumonia, is an infectious disease caused by the bacteria Legionella. Legionnaires disease accumulated its name after it spread to more than 4,000 World War II Legionnaires, as well as their family and friends, which all gathered to participate in the 58th American Legion's convention in Philadelphia, about 600 of whom were staying at the hotel this convention was being held at. The day after the convention was being hosted, a great number of the people began feeling ill. No one began to think anything of it, because the symptoms were beginning to be very similar to any other stomach flu. It wasn’t until the American Legionnaires started dying of an illness no one could figure out what was, that endless tests were completed, and Medical specialists came to a conclusion that a bacteria, Legionella, was spreading through the air conditioning vents in the convention hotel. (Legionnaires disease: A history if its discovery). This n on contagious infection enters the body through contaminated bacteria into water vapor that we breathe in, affecting the bronchial tubes, and lungs. Legionnaires disease was then given it’s name in 1976, after it killed 34 people from the convention in Philadelphia. People affected with Legionnaires disease often have signs and symptoms extremely similar to signs associated with the flu, such as muscle aches, headaches, loss of appetite, and cough. Fevers tend to get high, ranging from temperatures of 102-105 degrees. Symptoms of Legionnaires disease usually do not show up until 2-10 days after a person is infected with the bacteria, and people normally experience other symptoms such as diarrhea and stomach cramps. Pontiac Fever, also known to be associate... ... Edelstein, Paul H. Legionnaires Disease: History and Clinical Findings. Legionella: Molecular Microbiology, n.d. Web. 12 Dec. 2011. http://www.open-access-biology.com/legionella/edelstein.html. Nordqvist, Christian. "What Is Legionnaires' Disease? What Causes Legionnaires' Disease?" Medical News Today. National Health Service , n.d. Web. 13 Dec. 2011. http://www.medicalnewstoday.com/articles/18413.php. "Legionnaires' disease: FAQ." HC Info. N.p., n.d. Web. 14 Dec. 2011. http://www.hcinfo.com/ldfaq.htm. Legionnaires Disease, What is it? Yahoo groups, n.d. Web. 14 Dec. 2011. http://www.gatesit.com.au/legion/Legionnaires_Disease_What_is_it.htm. "Legionnaires' disease." Mayo Clinic. N.p., 2 Aug. 2011. Web. 15 Dec. 2011. http://www.mayoclinic.com/health/legionnaires-disease/DS00853.

Explaining a controversy :: essays research papers

Why is sex education such a controversy in this world? Well, some people think that sex education should not even be taught in school because they think it is the parent’s issue to deal with and not the schools. Some of the same people think that when schools have sex education courses that teach about sex and hand out condoms to protect kids, that the schools are telling kids it is okay to have sex. Some schools are now even putting sex programs in their schools so kids will have somewhere else to go about problems dealing with sex. One of the main controversies of sex education is abstinence. Some writers like Rush Limbaugh, and Tony Snow say abstinence is the only way to go. In â€Å" Condoms: The New Diploma† Limbaugh says, â€Å" condom distribution sanctions, even encourages, sexual activity, which in teen years tends to be promiscuous and relegates to secondary status the most important lesson to be taught: abstinence.† He thinks the only way to prevent getting a disease or not getting pregnant is by abstinence. Ubell also agrees with abstinence and thinks that waiting until marriage is a wise thing to do in, â€Å"Sex- Education Programs That Work- And Some That Don’t†. He also talks about how acknowledging that teens are sexually active and using behavior to prevent this can also help with pregnancy and transmitting diseases. Lastly, Snow also thinks that abstinence is the safest way to prevent pregnancy and diseases. Snow mentions that programs that schools are teaching are l ike cults and they are just drawing the kids in and weakening them. They are not teaching abstinence but fun ways to have sex and to â€Å" increase spontaneity†. In the end, all these authors promote abstinence and nothing else.   Ã‚  Ã‚  Ã‚  Ã‚   Another part of the sex education controversy is contraceptions. Adam Weisman thinks that condoms should be distributed in school and can help prevent young teen pregnancies and STD’s. Weisman also thinks that birth control clinics should be put in schools. He thinks this approach works and may prevent some births (Birth Control in the Schools). So Weisman is all for handing out condoms in school and programs that in the school’s that will hand out the condoms. Snow, on the other hand, thinks that handing out condoms in the schools and programs in the schools promote sex. Snow says, â€Å" The Programs That Work establish an elaborate system of idiocies, the first of which is that high-schoolers, beginning at age 13, spend an inordinate amount of time fondling condoms.

Position Argument on Medical Marijuana

There seems to be a constant need to provide conflict in our society. Everywhere you turn you will find articles fighting against the legalization of medical marijuana, which in this state, is already legal. What an interesting concept having to continue to defend the legality and why it should be legal in the first place. Heaven forbid we have something that actually helps people tolerate the pain they have to constantly live with. Why would we want to give them some relief? We are actually putting some income back into the economy instead of throwing it away to some criminal or helping the Mexican Cartel make a profit. Now why in the world would we want to do that? These are the questions that come to my mind when I hear about everything going on with the cannabis issue. Let’s get down to some brass tactics as they say on everything that is being said against this issue. First off you hear, it is a gateway drug to addictive drugs like cocaine and heroin. Well that is funny, because if you survey the people hooked on cocaine and heroin, in most instances you will find that they actually abused beer and alcohol first. They did not start with marijuana. This is according to polls taken by a number of organizations looking into the addictiveness of this type of pain killer. There is no evidence that marijuana is addictive. People like to use marijuana because it makes them feel good. Now it has been proven to be an effective pain killer. What is the problem then? Look at all the people sitting in jail right now for using marijuana or trying to distribute marijuana. Our tax dollars pay for all these people sitting in jail for using marijuana simply because our government went and listed it as a Schedule 1 drug way back in the 1950’s. Even though it has been proven that it is not addictive and should not be listed this way-we can’t seem to get them to change this. The only reason it seems that this isn’t being done is because the pharmaceutical companies have our politicians and government in their back pocket. They support them financially. Well that, of course, is way more important than maybe providing someone with pain relief. Our economy is in the toilet right now. I’m just thinking about how many new jobs would become available if we were opening medical marijuana dispensaries all over the country. That doesn’t ven include the growers and caregivers that would now have an income coming in. Instead, they continue to keep marijuana illegal in most states. How many farmers could continue to stay in business if they could legally grow marijuana as a crop for sale? It just doesn’t make any sense when you look at all the people on unemployment or who have lost everything because there just isn’t enough work out there. Yet, there is millions and millions of dollars spent every year on illegal marijuana. There is also millions and millions of dollars every year spent on trying to stop the drug cartels bringing in marijuana for illegal sales. Then there are millions and millions of dollars spent every year on putting people in jail and maintaining them for the use or sale of marijuana. All of this money going out and no profit coming in. Who is making the profit? The drug cartels make the profits. What do they do for us? Well, let’s see, they kill and exploit people. There was a report that said 6,000 people were murdered by the cartels last year, many of them were innocent children, police officers, reporters and politicians. Shouldn’t we spend our money legally and help the people of our country earn a living, instead of helping these drug cartels make a profit. What do you think? Now we have to touch on the issue that it isn’t a medical pain killer. Where do people think â€Å"Marinol†, the product used to assist cancer patients, came from? It uses THC which is derived from the marijuana plant. The FDA approved this drug. Did you know that the use of this drug can cause hallucinations? Smoking a â€Å"joint† doesn’t do that. Yet they just don’t want to approve marijuana itself. Whose pocket do you think they are being held by? The excuses are that it is smoked not ingested. Who cares? If it relieves pain by the natural use of this plant, then let us use it! Especially since they are not finding any terrible side effects like they do with most of the other pain killers people are addicted to like vicadin and methadone. What about the cocaine and morphine that is prescribed by many doctors? Do you know the history of marijuana? It goes back to 2737 B. C. where an emperor in China used marijuana for treatments of gout, malaria and poor memory. Ancient cultures in Egypt, Rome, Greece, Asia, the Middle East, Africa and India had many uses for marijuana. It was used for religious purposes, stress and pain relief. We actually used marijuana hemp seeds and roots for inflamed skin and V. D. in the late 18th century according to our American history. It became illegal, except for medical use, by â€Å"The Marihuana Tax Act of 1937† and of course you had to pay a tax to use it. It only became illegal in these United States in the 1950’s when the FDA listed it as a Schedule 1 substance. This means it is suppose to be a high value for abuse with no medical value at all. Research has proven so differently. There have been many attempts to change this by various reform groups over the past 30 years but the FDA still has not responded. It is amazing, that our own federal government grew & supplied a number of medical patients with medical marijuana in 1978. Why is this even an issue now? There are more deaths from alcohol or tobacco use than ever reported by use of marijuana. Alcohol abuse can cause death to the user or unfortunately to the innocent people that end up in a car crash with the abuser. Alcohol abuser’s can end up with a destroyed liver. Alcohol abuse is usually the main cause of domestic violence acts. Yet, alcohol is legal. How many of these types of incidents have you heard of from marijuana use? You’ve heard of violence from cocaine and heroin users, but marijuana, I think not. Now we go to tobacco. Addictive, yes highly, just ask the millions of people that can’t quit but would love to. How healthy is this? You hear all the time of the problems caused by â€Å"second hand† smoke. That isn’t even the problems caused for the actual smoker. Cancer and breathing disorders are on the top of the list of disease caused by the use of tobacco. Again, this is legal. Does this make any sense to you? Marijuana does not cause violence, addiction, death, cancer or breathing disorders. Yet, it is an illegal drug? It should not even be a drug. It should be classified the same as tobacco and alcohol at the least or put with the list of â€Å"herbal† remedies used today. After all it is a plant. Personally, I believe there seems to be too much controversy over this subject. Just legalize it and be done with it. Now people have jobs and patients have an alternative pain medicine to use. Put it in the category it belongs. Give us the money the drug cartels get and help put our economy back on its feet. Isn’t this what living the American Dream is all about anyways?

Emily Grierson Essay

The object of fascination in the story. An eccentric recluse, Emily is a mysterious figure who changes from a vibrant and hopeful young girl to a cloistered and secretive old woman. Devastated and alone after her father’s death, she is an object of pity for the townspeople. After a life of having potential suitors rejected by her father, she spends time after his death with a newcomer, Homer Barron, although the chances of his marrying her decrease as the years pass. Bloated and pallid in her later years, her hair turns steel gray. She ultimately poisons Homer and seals his corpse into an upstairs room. Colonel Sartoris – A former mayor of Jefferson. Colonel Sartoris absolves Emily of any tax burden after the death of her father, which later causes consternation to succeeding generations of town leaders. Tobe – Emily’s servant. Tobe, his voice supposedly rusty from lack of use, is the only lifeline Emily has to the outside world and he cares for her and tends to her needs. After her death, he walks out the back door and never returns. Judge Stevens – A mayor of Jefferson. Eighty years old, Judge Stevens attempts to delicately handle the complaints about the smell emanating from the Grierson property. To be respectful of Emily’s pride and former position in the community, he and the aldermen decide to sprinkle lime on the property in the middle of the night. Homer Barron – A foreman from the North. Homer is a large man with a dark complexion, a booming voice, and light-colored eyes. A gruff and demanding boss, he wins many admirers in Jefferson because of his gregarious nature and good sense of humor. He develops an interest in Emily and takes her for Sunday drives in a yellow-wheeled buggy. Despite his attributes, the townspeople view him as a poor, if not scandalous, choice for a mate. He disappears in Emily’s house and decomposes in an attic bedroom after she poisons him. PART 2 1. The metaphor used to describe Emily in the first paragraph was â€Å"†¦ a fallen monument†. 2. The house is given a personality in the second paragraph in this way, â€Å"lifting its stubborn and coquettish decay†¦ â€Å". 3. Colonel Sartoris had the idea of and helped abate the taxes on the Grierson property. 4. Mailed her the tax papers. 5. Small, fat woman; short, spare skeleton, bloated and pallid; eyes like lumps of coal in dough of her face. 6. 32 years. 7. A bad smell; He explained that the smell was the result of a dead snake or rat that the servant had killed. 8. She told the ladies who called on her that he was not dead†¦ for three days. 9. Homer Barron , he runned a construction company. 10. Miss Emily Grierson’s neighbors in Jefferson were mystified with her sudden coupling with newcomer Homer Barron. They can’t believe Emily would be interested in a common â€Å"Yankee†. 11. â€Å"We learned that Miss Emily had been to the jeweler’s and ordered a man’s toilet set in silver, with the letters H. B. on each piece. Two days later we learned that she had bought a complete outfit of men’s clothing, including a nightshirt, and we said, â€Å"They are married. † We were really glad. We were glad because the two female cousins were even more Grierson than Miss Emily had ever been. † 12. He was let into Emily’s kitchen door at dusk one evening. 13. They spinkled lime because of a foul smell emanating from the house. 14. They find Homer’s corpse on the bed and they realize that the space next to him has been used, and they find one of Emily’s gray hairs on the pillow. 15. Homer Baron was murdered and on the other pillow was some grey hair from Miss Emily.

How does Owen explore horror of war? Essay

In the poem ‘Dulce et Decorum Est’ Owen effectively discusses the true sadness and horror about war, of young men ushered by the home-front, in particular the women and the church to go to war to achieve honour and recognition. However the men who go to war become mentally and physically disabled from the violence and inhumane nature of war through the great loss of life. The young soldiers receive no honour from war and there was a great lack of recognition for them. The soldiers became dependent on the community at home after becoming disabled and before growing and experiencing independence, losing all quality of life. In the poem ‘Dulce Et Decorum Est’, Owen explores the concept of the mental trauma suffered by the soldiers using first person â€Å" In all my dreams before my helpless sight† to emphasize the extensive amount of mental trauma the soldiers suffered during war. The word choice of ‘dreams’ highlights the irony in this quote where even a scene as horrifying as this, is still incomparable to other encounters that he would qualify as nightmares. This idea is further explored in the inclusive language â€Å"If you could hear, at every jolt, the blood come†¦ from the froth-corrupted lungs† the inclusive language and truncated sentence shocks the readers with horrifying depiction of a gas attack. The tone of reflection and horror emphasises the traumatic experience of the soldier and how he will always be haunted by it. Owen further explores the horrors of war in ‘Dulce Et Decorum Est’ where he describes the soldiers experiences with such confronting images that it shocks and horrifies the readers, for example â€Å" Obscene as cancer, bitter as the cud Of vile, incurable sores on innocent tongues† the truncated sentence is used effectively to highlight and describe the horrifying image of the soldiers appearance after being gassed at war. The commas in the truncated sentence slow down the pace of the poem to make the readers fully grasp and imagine the sight. Owen has also used hyperbole â€Å" Men marched asleep. Many had lost their boots† to further exaggerate the extremities of the conditions of the soldiers, where they were so tired they appeared to be sleeping. The illusion in ‘Many had lost their boots’ further illustrates the tremendous amount of physical damage. Boots were considered to be the most important protection at war from becoming lame from trench foot or any other infections caused by the sludge they walked through. The mention of losing their boots dictates just how poor the soldier’s conditions were. Owen’s tone is pitiful and sad because of the extreme physical condition of the soldiers were so horrific that they were life threatening, and were all for nothing as the soldiers who went to war for honour and recognition, never received any. The horrors of war is explored by Owen through sadness of the loss of youth in the war and lack of quality of life and recognition for the soldiers â€Å" My friend, you would not tell with such high zest to children ardent for some desperate glory the old Lie: Dulce et decorum est Pro patria Mori† The archaic language of ‘Dulce Et Decorum Est, Pro Patria Mori’ means ‘it is sweet and honourable to die for our country’. Owen uses the latin phrase to challenge the home-fronts notions of the honour in war by using one of the foundations of this belief. The use inclusive language of ‘my friend’ is used to speak directly to the reader as to create a greater understanding of Owens objection of the notions at the home-front surrounding war between them. The words ‘my friend’ are also used sarcastically by Owen as he blames the home-front for the loss of youth. In the quote, Owens tone is angry, guilty and pitiful for what the young soldiers experience, Owen uses capitol letter â€Å"Lie† to emphasize the importance of the word to the reader. The poet uses structure to highlight the horror of war â€Å"Gas!Gas! Quick,Boys!† the alliteration of the G is harsh and creates a sound of soldiers running to save their lives, also the uses of the exclamation marks are used to make the poem more conversational which makes the reader more emotionally involved through the poem. The structure is 4 unequal stanzas the stanzas vary in length to give the impression of the soldiers drifting in and out of consciousness, either through fatigue or through the gas attack. The poem’s structure is to see it as being based on two sonnets. The first one, with one stanza of 8 lines and one of 6 follows the stanza form, if not the rhyme structure of the classical Petrarchan sonnet. The second one could be seen as being an inversion of the stanza form of the Shakespearians sonnet( 3 quatrains or 12 lines plus a final couplet). Owen uses rhythm and rhyme â€Å"sacks-backs, sludge-trudge, boots-hoots† to convey the idea of soldiers marching. In conclusion Owen uses a variety of techniques such as simile, alliteration and rhymes to convey the horror of war; also by using good diction, vivid comparisons, and graphic images to have the reader feel disgusted at what war is capable of. This poem is extremely effective as an anti-war poem, making war seem absolutely horrid and futile.

Taxation Assignment

Question 1: a>Tax treatment to an individual if his employer was to provide the following benefits in package 1: Rental of apartment $ Salary Airfare for home leave (1trip) (20% x 5000) 1,000 220,000 Employee’s remuneration 221,000 Rental of apartment (housing accommodation benefit) for a non- director will be assessed based on the lower of: the annual value of the accommodation provided or 10% of the employee’s remuneration inclusive of all other benefits except hotel accommodation.Therefore, housing benefit will be assessed at $22,100 because it is assessed based on the lower of (10% x 221,000= $22,100) or annual value of rental apartment of $60,000. Home leave passage According to Singapore tax law, home leave passage is provided by the employer to nonSingaporeans and non-permanent residents, the benefit is assessable to tax based on 20% of the cost to the employer.This concessionary treatment only can apply to ONE return leave passage per annum each for the employee and spouse, and TWO return passage for each child of employee per annum if child should be unmarried, under 16 years old or otherwise receiving full-time education or incapacitated. Therefore, in this package 1, Mr Rouse will be assessed for home leave passage at: 20% x 5,000= $1,000 Relocation passageAccording to Singapore tax law, relocation passages are by concession not a taxable benefit on the employee so that all the relocation expenses is not taxable benefit for Mr Rouse. b> Package 1: $ Salary Annual rental of apartment Home leave passage (20% x 5000) Statutory income Less: donation Assessable income Less : Relief Chargeable income Tax on 1st $160,000 Balance @ 17% (238,100 – 160,000) x 17% 220,000 22,100 1,000 243,100 NIL 243,100 (5,000) 238,100 15,500 13,277 28,777 Less : 20% tax rebate (capped at $2000) Net tax payable (2,000) 6,777 Package 2: $ Salary Statutory Income Less: donation Assessable income Less: Relief Chargeable income Tax in 1st $160,000 Balance @ 17 % 17% x (295,000-160,000) 300,000 300,000 NIL 300,000 (5,000) 295,000 15,500 22,950 38,450 Less : 20% tax rebate (capped at $2,000) Net tax payable (2,000) 36,450 c> Mr Rouse should choose package 1 because in this package, he can receive many benefits as well as many concessionary treatments that can reduce the net tax payable, in order to get higher return than in package 2. > Singapore is a country where the government uses many policies that include many benefits, treat with consideration to attract talents from many the other countries and tax law is not the exception. Therefore, Mr Rouse should choose or ask more benefits instead of only high salary such as house accommodation benefit, home leave passage, relocation passage, transportation benefit, etc†¦. to earn many concessionaries to minimize his statutory income as well as to reduce tax payable. Question 2: a>The relevant dates in shareholder’s continuity test are different for unabsorbed capital allowances and trade losses and donation.Unabsorbed capital allowances can be carried against future profits provided the shareholdings are substantially the same (50% or more) in the 2 relevant dates: The last day of the YA (31 Dec) it arose And The first day of the YA (1 Jan) it is utilized Trade losses and donations can be carried against future profits provided the shareholdings are substantially the same (50% or more) in the 2 relevant dates: The last day of the year it arose (31 Dec of the calendar year) And The first day of the YA it is utilized (1 Jan of YA) b> YA 2008: – Adjusted tax loss (trade loss) YA 2009: – Adjusted profit $40,000 $422,000The shareholders of Feathers Pte Ltd based on % are as follows: 31/12/2007 Ee Mei Sarah 60% 40% 30/9/2008 40% 60% 31/12/2008 40% 60% 1/1/2009 10% 90% Assumption: on 1 Jan 2009, Donald still holds 5000 shares (total shares are 50,000 shares) Therefore, Queens’s shareholders and their shareholdings are as follows: Number of share 31/12/2007 Donald Ee Mei Ee Mei 25,000 20,000 60% x 5,000 = 3000 Sarah 40% x 5,000 = 2000 Total number of 50,000 shares 30/9/2008 5,000 10,000 40% x 35,000 = 14,000 60% x 35,000 = 21,000 50,000 s at 31/12/2008 5,000 10,000 40% x 35,000 = 14,000 60% x 35,000 = 21,000 50,000 1/1/2009 5,000 40,000 10% x 5,000 = 500 90% x 5,000 = 4,500 50,000 Two relevant dates in shareholder’s continuity test for trade loss are 31 Dec 2007 and 1 Jan 2009. Queens’s shareholders and their shareholdings in % as follows: 31/12/2007 Donald Ee Mei 50% {(20,000 + 3,000)/ 50,000} x 100% = 46% Sarah (2000/ 50,000) x 100% = 4% 100% 1/1/2009 10% {(40,000 + 500)/ 50,000} x 100% = 81% (4,500/ 50,000) x 100% = 9% 100%Previous year’s trade loss (adjusted tax loss) in YA 2008 can be carried against YA 2009 current year’s profit because the shareholdings are substantially the same (50% or more) in the two relevant dates of 31/12/2007 and 1/1/2009. YA 2009: $ Adjusted profit Less: trade loss brought forward 422,000 (40,000) Assessable income/ chargeable income 382,000 > Conditions to qualify for the tax exemption for new start-up company: A â€Å"qualifying company† means a company incorporated in Singapore which for each of the first three years of assessment is resident in Singapore for that YA, and has its total share capital beneficially held directly by no more than 20 shareholders: ? ? All of whom are individuals throughout the basis period for that YA or At least one of whom is an individual shareholder holding at least 10% of the total number of issued ordinary shares of the company throughout the basis period for that YA.In the case of a company limited by guarantee: ? ? all of its members must be individuals throughout the basis period for that YA or at least one of its member is an individual throughout the basis period for that YA, and the contribution of that individual under the Memorandum of Association of the company to the assets of the company in the event of its being wound up, amounts to at least 10% of total contributions of the members of the company throughout the basis period for that YA.Question 3: a>The Singapore tax system is considered as a territorial system because income accruing in or derived from Singapore (Singapore sourced) or overseas income received or deemed received in Singapore is assessable to tax. In other words, income that is sourced outside Singapore is not chargeable to Singapore income tax if this overseas income is not received or deemed received in Singapore.One exception to this rule is dividend gain in Singapore. Under the new one-tier corporate tax system since 1 January 2003, tax will only be imposed at the corporate level and all dividends distributed by a Singapore tax resident company will be tax exempt for its shareholders. b> Assumption: basic period is 1/1/200x to 31/12/200x Ms Dinh Tam’s 2-year contract will be from 1/4/2006 to 31/3/2008.Year assessment of Physical presence in Residence Singapore/ period of employment YA 2007 1/4/2006- 31/12/2006 Resident Exercise of employment in Singapore is more than 183 days in the basic period YA 2008 1/1/2007- 31/12/2007 Resident Exercise of employment in Singapore is more than 183 days in the basic period YA 2009 1/1/2008- 31/3/2008 Non-resident Both periods of employment and physical presence are less than 183 days. Remarks c> Mr Tan KL, a Singapore resident, purchased a house in China. He rents it out and the rent is credited into his bank account in Hong Kong by the property agent.It means he receives a rental income in China and this income may be subject to tax in China remitted to Singapore is exempt from Singapore tax. In addition, according to Singapore tax law, all foreign sourced income remitted by INDIVIDUAL RESIDENT in Singapore on or after 1 January 2004 will be exempt from tax. d> Determine whether the following receipts would be considered as income for tax purposes: i>This income will be exempt from tax if Ah Kow is Singapore resident because this income may be taxed in Macau remitted to Singapore is exempt from Singapore tax.In addition, according to Singapore tax law, all foreign sourced income remitted by INDIVIDUAL RESIDENT in Singapore on or after 1 January 2004 will be exempt from tax. ii>   Profits made by a share broker from sale of shares is taxable income because shares are considered as his inventory to make profit therefore it is called revenue receipt for this share broker and that is subject to Singapore tax. iii> Samantha Lee, a teacher made a profit from the sale of her piano is exempt from tax if this piano is her fixed asset and Samantha Lee doesn’t repeat piano buy and sale transaction many times.It means this profit is capital receipt, not revenue receipt and so that it is not taxable. iv> Money received from an unlawful business in Singapore is taxable income because it is revenue receipt and income derived in Singapore so that it is subject t o tax in Singapore. v> Money received from sale of computer by a private school is exempt from tax because computer is considered as fixed asset of this private school. It means this income is capital receipt that is not taxable income.