House of Payne

SM Family Television Review The comedy fate that my family and I do it watching is House of Payne, which airs on TBS all(prenominal) Fri sidereal day at 8pm. The Paynes ar three generations living under angiotensin-converting enzyme roof. The grade begins when CJ and his family move into the house of his aunt and uncle, a fact that no one is echtly happy about. CJ has two children, and his aunt and uncle convey very unlike ideas about raising kids. I think a lot of mickle will be qualified to relate to the Paynes. (http//www. tbs. com/stories/story/0,, 107846,00. html).The show up is ground off real life issues that everyday families experience such as, medicine addiction, teen pregnancy, sex, marriage, morals and values, and most of all trust. As, a 23 social class old, mother, student, wife, daughter etc, I was able to quickly relate to a fewer things in the show. This family did impact my life on what family really was because, I evermore thrust been the one to ju st think of my immediate (Mom, Dad, Brothers, Grandma) when I meet the word family. Now, that things have been introduced to me from different perspective, I am now able to fully understand what family is all about.I realize that when I have no one else to count on, that my family is the last hope I have, and alike understand that sometimes I may have disagreements with relatives, but its ok because as long as there is communication, nothing is to hard to overcome, every of these things are key points that House of Payne focus on. After watching this show consistently, it has had a very positive impact on me, my family, my marriage and my mogul to raise my children at such a young age.Although, these actors, and actresses are acting, they are real people and majority are related, such as the main(prenominal) characters, Cassi and Lavan Davis, who are husband and wife in real life. I sleep with watch the way the reveal each message because they all have a valuable lesson that I learn. This television series is a Christian based show, so I think that is the reason I enjoy watching it so much. It is interesting because some days, I may chance at my worst and watching this show can easily be a inspiration to me.Expressing my smell outings and saying how I felt have, also been other issue Ive had problems with, and it also have taught me this as well. I trust that even a non-believer would enjoy watching this show because again, its real people, and they to know what its like to face certain situations. I feel that I can somewhat relate to this show because again, I am a young mother, married with children, living day by day , focusing on doing the right thing, despite what I see and hear around me. And sometimes, whether youre old or young, this can be a challenge. House of Payne have messages for all ages, and they are very powerful messages

Dialectical Theory

Inter ad hominem alliances pick out been the subject of research and discussion for many centuries. Whether a blood lasts or breaks depends so much on how the parties involved resolve to the emerging challenges and how they respond to issues. According to the dialectic possible action, all relationships undergo tensions which often result into contradictions. It is how the parties engaged in a relationship respond to tensions that shapes the way of life parties will handle tensions.For a husband and wife in a marriage or a boyfriend and girl friend in a love affair, the knowledge of the underlying assumptions of the dialectic theory is fundamental. This lambastevas tinctures into the impact of dialectical tensions in relationships, the management of tensions in relationships and finally the strategies those in relationships can adopt to deal with tensions. The writer incorporates personal experience of tensions to fill out and chance on ex whizzrateer the points deliber ated. Autonomy This is the desire to be independent in the things that you intend out to do and also in your entire life.It occurs regardless of the casualness or intimacy that one has established with his/her partner or counterbalance with another(prenominal) people. The need to be autonomous in a relationship whitethorn lead to conflicts since your partner expects you to cooperate and do e verything together inclusive of sharing ideas and experiences. Individual identity This refers to the process of trying to understand oneself in a better way. It involves making attempts of stabling ones weaknesses and strengths so that one can be able to his/her living grounds.It can result to tensions in a relationship in that on the process of trying to understand yourself your weaknesses may outweigh your strengths and this may bring about doubts on the side of turn partner. Change This is the desire to acquire and sustain variety for example in a relationship. It can be both positive and cast out whereby negative change brings about much tension in a relationship. This refers to bout once morest the plans and agreements that were entered into during the beginning of the relationship. Desire for SeparationThis refers to the strong need to part ship canal with your partner may be beca habituate of inevitable circumstances like a job or due to existence of varied decisions between the partners whereby none wants to give in to from each one others decisions. This leads to tensions in a relationship and it can even yield into a divorce. Varied approaches- this refers to use of different means and ways to solve problems or address issues in the relationship by the partners. The partners may therefore cave in a sight of disagreements and this strains and puts tensions to the relationship.Privacy- this refers to the tendency of keeping things to oneself. The partners may decide non to disclose anything to each other and this historically puts a lot of tension to the relationship since open-ness is not practiced. I have been in an intimate relationship for the past vanadium years. Although there have been fundamental communication differences, at least the theory of dialectical tensions has been evident through out. There have been tensions which require to be solved constantly. First of all, my partner is from a different religious background, very committed and totally unyielding to compromise.Constantly the practices and doctrines he advocates are against my personal beliefs. On the other hand, I am reserved and although religious, I am not overly given into religiosity as was the case with my partner. dialectical tensions are manifested in that, while my partner desires to have a cocker I do not and often it is a subject of debate, nearlything which has been sacking on and on for the last three years. Although both of us have learnt how to balance the tensions, it has taken quite a number of strategies and a good measure of effort. First of all, we had to agree on how many kids we were going to have if any. Secondly, we were in different careers with different goals in life. The prospects of marriage and therefore of having to raise a family together implied that one or both of us had to make quick changes to career highway and it turned out to be me. This obviously was the last thing I had anticipated for and my family members as head as close friends were very much against such a decision. So a decision had to be make and for that matter very fast.To achieve a balance of the contradictions I had to balance between what I wanted for my relationship versus what my friends and family wanted for me. I also had to balance between the career and the prospects of changing as well as the cost that goes with raising a well rounded family. I also had to balance between being faithful and obedient to my collaborator and being truthful to myself. Integration/ time interval. The fact that I was changing career path s in rig to be together with my spouse meant that, I was undergoing a major(ip)(ip) dilemma as far as sacrificing my identity was concerned.We were going to integrate into marriage and therefore someone if not both of us needed to make some sacrifices. I made some. In terms of the advice and discouragement from my friends, I had to ignore their pleas. This was a separation in that, my decision which was final was against their advice and therefore a separation resulted. stableness/change. Having underwent several relationships which were all intimate, switching or at least break one and later forming another was a change in itself. This resulted into perceptual constancy tension in that.Every time I entered into a relationship, I never wanted to break it even if it seemed like it was not headed into a marriage. There was and imminent fear of life without this and that partner and this was a major cause of stability tension for me. Expression/privacy. This tension has continued to clutch me to date, disclosing to my partner something has never been easy especially when the consequences are not clear and are unpredictable. In my current relationship, I am the private one while my partner is the open one.While my partner can almost open up about any issue however prejudicial or secret, I always find myself struggling to do that. It takes a lot of pestering to get information out of me especially when I consider the information potentially damaging. Strategies of responding to the above tensions. The strategies discussed here are real and have worked for me. In my relationship whereby the partner and I have major differences, including religious beliefs, I had to select to hang by my feelings and choice of action.It was not going to join my partners bandwagon and subscribe to the religious sect he belonged to. This ultimately worked as he later accepted my choice. If I had acted in order to please him, I was going to suffer. I would have just sacrificed ov erly much for nothing. In that, my strategy worked. By sticking to my position only when still maintaining the relationship, I learnt how to cope with the tension of differences. In all other relationships before marriage, I ended up adopting separation strategy whence the reason why I would break up if a relationship was not working.Reaffirmation to me was not an ideal strategy in my relationship, although I hold the view that, it is applicable in cases whereby a spouse may be sickly but however serious the condition, the loved ones look up to the person getting well one day. In some cases it could be that, a relationship is abusive and a partner keeps on promising that they will change although actually nothing ever happens. Reframing again for me is a strategy I use in my current attitude whereby I look at the demands of my relationship differently and therefore gives a new meaning to every contradiction.The tension of having to change career path so as to marry was a dialecti cal tension I overcame using the reframing strategy. Conclusion. Dialectical theory is very much effective for relationships and I would suggest it to all of the buddies out there who are undergoing hard propagation in their relationships. From the meanings to the strategies, an in-depth solution to tensions is offered. Therefore theoretical theory is an ideal substitute(a) to solving crisis in relationships.

Eliade on Baptism

Renate Rodila Professor Nick Ne comfortably Rels 2001 17 September 2012 Eliade on Baptism Eliade believes in a inviolate space that is connected to the beingness of the cosmos from sanatorium. with these beliefs Eliade would see baptism as a ritual figureizing the original execution of creation by God. Eliade claims that for religious reality and non-religious man a sacred space exists. For religious man the sacred space is not same and divided between the real existing space and the entire uncrystallized expanse surrounding it (Eliade 20).For non-religious man, places such as a mans birthplace can be considered unique and sacred to them (Eliade 24). Religious man separates space between cosmos and chaos. The cosmos is the inhabited world and the chaos is the unknown space outside the world (Eliade 29). Eliade then describes the axis mundi as a vertical feature seen as the center of the world. This center is label as a pole, pillar or tree that links the heaven, the earth, and the blaze (Eliade 36).The imago mundi is defined as the cosmos on the ground divided into quartet regions with the axis mundi as the central point (Eliade 45). The religious man wants to be in a place closest to the theologys and can do this by physically living in a location near the axis mundi or by experiencing the cosmos as it was first created. In the nurse of Matthew and Romans the use of baptism in the Christian world is explained. Matthew 3 tells the story of how baptism started with the Nazarene going to the Jordan to be baptized by John the Baptist.The moment saviour was baptized the heavens opened up and he saw a dove as the spirit of god (Bible, Matthew 316). He alike heard a voice from heaven saying, This is my Son, the Beloved, with whom I am well pleased (Bible, Matthew 317). Eliade would refer to the Jordan River in Jerusalem as a sacred space for the Christian community. The heavens opening at this come makes it an axis mundi because it is a place where the communication from earth to the heavens was exposed.Eliade acknowledges in his writing that Jerusalem is a sacred and holy place in the Judaeo- Christian Traditions (Eliade 44-45). This is the location where Jesus was baptized because of how sacred it was there. In Romans 6 baptism is told to be a way that man can be converted into a new life free of sin. Baptism make the man incur one with the body of Christ and through him become alive to god (Bible, Romans 610-11). Then back to Matthew in chapter 28 Jesus told his disciples to baptize people in the name of the Father, the Son, and of the Holy Spirit.Jesus can also be considered an axis mundi because he is the connection to the cosmic levels. So by universe baptized and becoming one with Jesus a person is able to prolong closer to God. Being baptized serves as a symbol of the rebirth of the world. Eliade says, The experience of sacred time will make it possible for religious man periodically to experience the cosmos as i t wasat the mythical moment of creation (Eliade 65). Man needs to experience the creation of the cosmos and for Christians that is through baptism.When someone is baptized that person is submerged in water and the taken back out. The water can be seen as the formless expanse of chaos and emergence from water symbolized creation and birth, whereas on the other hand, immersion in water meant the loss of form and symbolized a return to the situation prior to creation, and death prior to rebirth. To sum it up Eliade would consider the aquatic symbolism of baptism as a way to get closer to God and spiritually reliving the creation of the cosmos.

Wendigo: Cannibalism in Native American Folklore

Wendigo anthropophagiteism in aboriginal Ameri rat Folklore Connor D professie EN156-01 Mythology Professor Quinn 30March13 Lurking in the deep woods of the Northern United St takes and Southern Canada lies a shadowy and fear some(prenominal) Native American monster, the Wendigo. The Wendigo is by far virtuoso of the some mysterious and feargond monsters in not moreover in the Algonquian folklore which it is attri saveed to, merely also new(prenominal) indigenous populations all(a) oer the domain of a function.Although this pecker goes by m all names in the Native American Tribes, including Wechuge (Athapaskan Beaver), Windigo (Algonkian), Witiko (Sekani), Wittikow (Cree), Wintuc (Lenape), Wintiko (Objibwa), and otherwise(a)s, it is represented in the folklore of gentle universey cultures. For the sake of simplicity, the term Wendigo (Woodland Cree) will be personad byout this paper. Native Americans lived in consistency with the land around them, and their legends an d stories showed the necessity to pull through that harmony, and the consequences of failing to do such.The story and idea behind the Wendigo is no excommunication to this organism an unnatural and dysfunctional part of life. This paper will surveil and analyze the role of the Wendigo in Native American legend as well as the effect that it had on, not only the Natives Americans, that those who came into tint and studied the tribes. The Wendigo harmonize to legend, a Wendigo is n all a man nor non- compassionate, but earlier some social occasion in amidst.A fully changeed Wendigo is intimately often expound as a giant creature standing between octonary and thirty feet tall, possessing incredible strength and speed, sizable claws and a body that looks akin a skeleton with ash-toned skin. How forever, in any stage of transformation, it is most easily identified by its ravenous and continuous thirst for human mush (Atwood 84). A Wendigos hunger is believed to be so insat i subject that one of first things it exacts is its own lips (Carlson 359). For Native Americans, en forecloseing a Wendigo, whether by accident or on purpose, could e the last mistake you ever make. You cannot outrun or outwit a Wendigo and according to most stories, you ar unable to disgorge or plead with the creature due to the position it has lost the energy for human speech after a wide period of isolation (Atwood 84). However, that does not mean they argon intelligent. The amount of quantify they have played out alone in forced isolation has made them the perfect hunter. They do not pursue their victims with inchoate frenzy but rather use superior cunning and an advanced knowledge of their games desires and weaknesses.They hunt commonwealth with the heathen strategy and intelligence that people use to hunt animals (Ridington 110). Their hunting skills argon only amplified by their utmost(a) elusiveness and ability to get in in the harshest of climates. They are th e epitome of everything to be afraid of in the woods. The original Wendigos can be found in the Pawnee creation myth, as the creatures that came before the Pawnee and were destroyed by the Creator Tirdwa. The men of the present era were not the original inhabitants of the earth.They were preceded by another carry people of great size and strength. These were so swift of foot, and so plyful, that they could easily run down and kill the buffalo The race of giants had no respect for the Ruler. On the contrary, they derided and insulted him in every way possible. When the lie rose, or when it thundered and rained, they would defy him. They had great confidence in their own powers, and believed that they were able to cope with the Creator. As they increased in numbers they grew more defiant, and at length became so bad that Tirdwa determined to destroy them.This he move to do at first by shooting the lightning at them but the bolts glanced aside from their bodies without injuring t hem. When he found that they could not be killed by that means, he sent a great rain, which destroyed them by drowning (Grinnell 122). According to legend, a few of these giants managed to escape the flood and the Wendigos managed to survive. As the Creator made the sensitive species of man, the original Pawnee, these giants shrunk back into the wilderness, emerging only occasionally to feed on the unsuspecting human.There are two kinds of Wendigos, Non- humankind and Human. The first human Wendigo is sometimes give tongue to to have been a man who, driven mad by hunger and snow blindness, mistook his family for a group of beavers, killed and ate them (Smith 68). Human Wendigos do not always take on the traditional depict appearance unless they are exposed to the severe isolation required to drive the person mad. virtually human Wendigos mostly retain their human features, and instead only sleep with the desire for loneliness and a zest for human grade.Also common to stories, both(prenominal) in legend and those recorded by persons studying native tribes, was the smell that a person transforming into a Wendigo had lost permanent control over their own actions and that the only possible solution is ending (Ridington 108). Many people, fearing that they would pose harm to their family, begged for death rather than face a full transformation. Human Wendigos, although powerful, can be killed by dismemberment and the burning the remains to retain the monstrous olfactory sensation from ever returning to the earth (Atwood 85).In the majority of stories that publication in the death of a Wendigo, that Wendigo was at one time a human. Other traditional cures involved the wasting disease of copious amounts of hot nastiness from sources such as bear round, melted deer tallow, and sturgeon oil (Atwood 85). Non-Human Wendigos are seen as the original Wendigos that were around before the first humans. These creatures are considered to be much more powerful than their human counterparts, and were able to inhabit and lash out the dreams of their victims. These creatures rarely appear in legends, but rather are unholy for the actions of a have person.Killing a non-human Wendigo was not easy and stories celebrated the intrepidity of those who acted as bait in Wendigo traps. Algonquians often had great battles and had to employ the garter of shamans (Podruchny 690). It is important to note that non-human Wendigos are considered by Native Americans to be Other initiationly, and on the same degree as the liven up that inhabit the spirit mankind alongside the Creator. Origins and Folklore The earliest reference to Wendigo occurs as an entry in the Powhatan mental lexicon appended to Stracheys Historie of Travell into Virginia Britania.The original word was wintekowa, meaning owl in Algonquian. For many natives, in particular member of the Cree Nation, Owl calls were precursors of the deaths of individual(a)s, and thus owls were seen as the sign of a flood tide Wendigo. Owls, like Wendigos, are formidable predators and possess large glistening eye, and therefore became synonymous with the same (Brightman 341). The word Wendigo itself is derived from the Cree word wihtikowiw, meaning he eats greedily, which may explain the reason why ost believed to be Wendigos were isolated from the community before they consumed everything the community had. Native American Tribes lived in harmony with the land and the creatures around them. All tribes believed that upsetting the natural arrangement of the world would cause severe disarray and eventually would lead to the destruction of the world. To counter this, hunters and gatherers would take only what they needed, waste nothing, and praise the creator for allowing them to be applaudable to take such.Animals were held in high regard, not only for their gifts of solid food, clothing, and other materials, but also for the powers endowed upon them by the creator. Eating the sort of an animal was utter to transmit to persons, under appropriate circumstances, desired attributes of the species. For example, raw moose linage is verbalize to impart onto the hunter a kind of invisibility sex act to the perceptions of game animals, thus allowing the hunter greater luck in the happy hunting of animals due to his increased stealthy abilities (Brightman 364).Like the flesh of any other animal, human flesh was believed to possess a Great touch power that is acquired through consumption of the tissue or organs. Eating human flesh would exacerbate the powers already present in the human consumer endowing the Wendigo physical and spectral abilities to overcome and eat human prey. In essence, a humans abilities were multiplied and would eventually cause them to expand out of control and transform the person into a Wendigo (Brightman 364).The Wendigo often appears in stories in legends, but remote most other mythical creatures, its purpose was less to te ach deterrent example values, and more to impart upon members of a community the consequences from straying from the natural order of life and defiance of the rules of the community. There are three kinds of stories in which a Wendigo is a part of. The first kind of story, involves a Wendigo which may be presented as a manifestation of the environment the spirit is a spirit of place. In these stories, meeting up with a Wendigo carries no more honorable weight than meeting up with a bear.If you get eaten, about all that can be said of you is that you ought to have been less unlucky (Atwood 86). In the second kind of story, a Wendigo appears as a warning or as a message to the protagonist. In these stories, if you get eaten by a Wendigo, the audience doesnt feel sorry for you, because it was your own fault for getting eaten. These stories served to send the message that if you behaved and followed the rules like you were supposed to, such a thing would neer happen to you (Atwood 8 6).The third kind of story the Wendigo is a disperse of the protagonists psyche, and represents part of their subconscious that is made public to teach a lesson. In these stories, human beingnesss who have become a Wendigo have not actually change, but in fact worried so much that the creature they have feared or dreamed about splits off from the rest of their personality, destroys it, and becomes manifested through the persons body (Atwood 86). These were used to teach lessons in regards to gluttony, loneliness, and other behaviors seen by natives to be unnatural and destructive.Wendigo stories express the danger and isolation of existent in the subarctic wilderness as well as taboos against cannibalism (Ferrara 77). The Wendigo was seen as the personification of winter, hunger, spiritual selfishness, and isolation (Atwood 85). Winter is a time of scarcity in both food and warmth, and was considered by the natives to be one of the most necessary times for a community to band together to survive the harshness. A scarcity of materials would give rise to hunger forcing people to either share what they had with each other for the good of the group, or hoard what they had for their own sakes.The survival to hoard, and act of selfishness, was seen as an act of defiance not only against a group, but the Creator himself. The penalty for such a choice was being ostracized and isolated from the remainder of the community, and in some cases, death. Transformation According to lore, there are four recorded ways to be transformed into a Wendigo, either human or non-human. Most methods of transformation complicate large amounts of stress or pain, both mental and physical, and a long transformation period that may not occur all at once.In order to become a non-human Wendigo, one must either be born a Wendigo, or be eaten by a Wendigo. Although an individual Wendigo may once have been a man or a woman, once fully transformed they no longer have any evidence of gender (Atwood 84). Because of this, there is no recorded lore of Wendigos ever giving birth to new Wendigos, other than the Pawnee origins legend in regards to Wendigos inhabiting the world before man. Because of this, most non-human Wendigos are said to be the originals that have survived for hundreds of years. The other method is to be eaten by a Wendigo and have our now evil spirit enter the otherworld. A person suffering this quite a little becomes the Native equivalent of a Demon and possesses humans through dreams and thoughts. Thoughts of the Wendigo are said to drive a person mad with anxiety about becoming a Wendigo, to the point that they give in to the desires to consume other people (Ferrara 79). Native Shamans were notorious in legends for using their ability to communicate with the spirits in order to send one of these creatures into the dreams of another, thus tormenting them with the thought of being transformed.To become a human Wendigo is much worse a fate than a non- human Wendigo. To become such, a human must either consume human flesh, or be bitten by a Wendigo. The reason for the consumption of human flesh is irrelevant, as soon as it passes your lips, you fate is essentially sealed. Legends of this kind of transformation speak of people starving from a pretermit of food, who eventually give in to the desire for food and eat their companions or family members. Like the stories of the Loup Garou or French word for werewolf, a Wendigo bite served as another way for one to be transformed into one of these creatures.However, hostile werewolves, a human was unable to transform back into a human once the transformation had begun (Podruchny 681). Both being bitten and the consumption of human flesh was said to not be instantaneous but rather a lengthy process, signaled by a period of strange emotions and behaviors by the possessed person that served as a series of warnings to others (Ferrara 79). The Wendigo in Reality In 1767, Alexander Henry ob served an Ojibwa man who had killed and eaten four relatives during a food crisis. Henry recorded the actions of the tribe in his journal. The Indians entertain an opinion that the man who has once made human flesh his food will never afterwards be satisfied with any other He ate with relish nothing that was given to him but, indifferent to the food prepared, fixed his eyes continually on the children which were in the Indian lodge, and frequently exclaimed, How fat they are Be this as it may, his behavior was considered, and not less naturally, as marked with the most alarming symptoms and the Indians, apprehensive that he would prey on these children, fixed on putting him to death (Brightman 348). The tribe was so scared of the unnaturalness of the mans actions that they had him killed. Not unlike the Salem enthrall Trials, those venture of being a Wendigo were given little or no chance to withstand themselves. They were immediately outcast from the group and treated like th ey were infected with some sort of disease. In many cases, acts of cannibalism were not actually witnessed, but rather reported by the suspected individual or other persons, or didnt even occur at all. In seventy cases reported, 44 involved an actual act of cannibalism.In 26 cases, or 37 share the potential Wendigo either recovered or was killed to prevent cannibalism (Rohrl 98). Around the time of Freud, psychologists began to analyze the stories and multiple cases regarding the Wendigo. Many noted that the common link between most cases was a psychological weakness and breakdown of the normally cognitive process personality (Ridington 107). From these psychologists, emerged the term Wendigo Psychosis which was used to describe the mental state of persons suspected or convicted of being a Wendigo.People suspected of suffering from this were often described as being Bushed or suffering from Cabin febrility (Atwood 87). For most, in order to reach such a breakdown of sagaciousnes s required large amounts of time spent apart from others, usually in harsh or near fatal conditions. The compulsive desire and craving for human flesh that appears in many of the Wendigo cases may point to a psychotic person breakdown of normal emotions, motivations, and satisfactions in people who kill or are killed as cannibal monsters.However, unlike many other psychotic breakdowns, Wendigo behavior it is believed to be genuine and real by the members of society as well as by the afflicted individual (Ridington 128). More lately however, another possible reason for the actions of those believed to be Wendigos was uncovered, a lack of appropriate diet. Meat, and especially fatty meat, is essential to the diet of the Eskimo and of Northern Athapaskan Indians. Researchers claimed that a fat deficiency could lead to headache, and, in four to eight weeks, in the long run death (Rohrl 100).Was the reason for the actions of some not necessarily motivated by extreme hunger, but rather a lack of proper nutrition? It has been demonstrate that a drop in the blood sugar level can lead to many psychic phenomena, including depressive states, anxiety, and other symptoms that have been lumped together as neuroses (Rohrl 100). The accepted conclusion is that although persons suffering from Wendigo Psychosis have experienced a large amount of mental stress, the fearsome creature itself does not in fact exist.Like many other mythological creatures, the Wendigo was placed in Native American legend to explain things that the natives could not understand at the time, and to enforce the rules of the community. Psychologist Lou Marano ultimately went further in a 1982 article stating that Wendigos had never existed, at to the lowest degree as people overcome by cannibal desires. Instead, he adopt a functionalist interpretation (influenced by scholarship on the Salem Witch trials), arguing that the Wendigo was a phenomenon that allowed Algonquians to kill the marginal, the men tally ill, and the unpopular (Smallman 575).Works Cited Atwood, Margret. Cannibal Lecture. Saturday darkness 110. 9 (1995) 81-90. JSTOR. Web. 28 Mar. 2013. Brightman, Robert A. The Windigo in the Material World. Ethnohistory 35. 4 (1988) 337-79. JSTOR. Web. 28 Mar. 2013. Carlson, Nathan D. reviving Witiko (Windigo) An Ethnohistory of Cannibal Monsters in the Athabasca District of Northern Alberta, 18781910. Ethnohistory 56. 3 (2009) 355-94. JSTOR. Web. 28 Mar. 2013. Ferrara, Nadia, and goof Lanoue. The Self in Northern Canadian Hunting Societies Cannibals and Other Monsters as Agents of Healing. Anthropologica 46. 1 (2004) 69-83. JSTOR. Web. 28 Mar. 2013. Grinnell, George Bird. Pawnee Mythology. Journal of American Folklore 6. 21 (1893) 113-30. JSTOR. Web. 28 Mar. 2013. Podruchny, Carolyn. Werewolves and Windigos Narratives of Cannibal Monsters in French-Canadian Voyageur Oral Tradition. Ethnohistory 51. 4 (2004) 677-700. Project Muse. Web. 28 Mar. 2013. Rohrl, Vivian J. A n utritional Factor in Windigo Psychosis. American Anthropologist ns 72. 1 (1970) 97-101. JSTOR. Web. 28 Mar. 2013. Ridington, Robin. Wechuge and Windigo A coincidence of Cannibal Belief among Boreal Forest Athapaskans and Algonkians. Anthropologica ns 18. 2 (1976) 107-29. JSTOR. Web. 28 Mar. 2013. Smallman, Shawn. Spirit Beings, Mental Illness, and Murder Fur Traders and the Windigo in Canadas Boreal Forest, 1774 to 1935. Ethnohistory 57. 4 (2010) 371-95. Duke Journals. Web. 28 Mar. 2013. . Smith, Theresa S. and Fiore, Jill M. Landscape as Narrative, Narrative as Landscape. Studies in American Indian Literatures 22. 4 (2010) 58-80. JSTOR. Web. 28 Mar. 2013.

How does Moliere use irony as a tool of satire in Tartuffe? Essay

Satire is defined in the Merriam-Webster Dictionary as a literary work holding up human vices and follies to ridicule or scorn. diversion from this definition, satire can also be described as a particular literary way to possibly improve humanity and the society. In Tartuffe, Moliere censures and ridicules the human behavior and features, though Moliere did these to develop his fictional characters faults rather than destroying them.In a particular scene on the shimmer, Moliere uses irony to satirize the character of Tartuffe. The play utilizes salient irony through Damis or Orgon concealing inside a closet or under the table date Elmire is having a conversation with Tartuffe. There are two instances of this irony. The first one was when Damis was hiding in a closet. Through this, Moliere gives the reference a glimpse of the true up character of Tartuffe.Look moreincongruity satire essayIn bit II Scene 3 of the play, while Damis was hiding, Tartuffe said Though pious, I am n one the less a man. Also in this scene, the hearing can clearly see that Tartuffe is harassing Elmire. The second instance of dramatic irony that fully exposed Tartuffes mask and unveiled his true character was during the fourth act when Orgon was hiding under the table while Tartuffe and Elmire were having a conversation.Believing that only the two of them was in the house, Tartuffe asked Elmire to be his scholar and he will teach him on how to conquer hesitation. Through this scene, the audience yet again witnesses the hypocrisy of Tartuffe. Through the use of dramatic irony, Moliere shows the audience that we can not always rely our decisions on everything based on what we only see. Moliere also depicts in his work Tartuffe that it is possible that someone we discern is a complete different person than what he appears to be.

Advanced Practice Nurse and United Kingdom Essay

IntroductionThe roles of the APRN ar continuously evolving. From the early 1960s to instantlyadays day, advanced practice blows go forward to rise to meet the needs of our communities and abroad. As the number of nurse practitioner-advanced practice nurses (NP-APNs) on a steady incline, the miscellaneous barriers in defining their roles in the US as well as internationally has limited their ability to function at their full potential. As discussed in An International Survey on Advanced Practice oversee for Education, Practice, and Regulation (Pulcini, Jelic, Gul & Loke, 2009), NP-APN nomenclature, reaching of practice and education are factors in the growth of the roles of APRNs internationally.NP-APN NomenclatureThe joined States and fall in region both utilize the claim of nurse practitioner however, other countries, such as South Korea, Singapore, and Switzerland continue to use the title advanced practice nurse (Pulcini, Jelic, Gul & Loke, 2009). This can excrete to confusion on the part of the patient and family member who may not be familiar with the role of the advanced practice nurse in the clinical setting. Also, the authors state that the United Kingdom uses the terms specialist and NP interchangeably. gibe to Pulcini et al (2009), This interchange of terms most often occurs when the nurse who has specialized knowledge in a certain area has a advanced practice title (p. 32).Scope of PracticeAs mentioned by Joel (2009), The degree of autonomy afforded to APNs varies from country to country, and even within the country (p.76). The NP-APN scope of practice includes advanced health assessment, diagnosis, disease management, health education and promotion, referral ability, prescribing symptomatic procedures, medications and treatment plans, admitting and discharging privileges, patient caseload management, collaborative practice, evaluation of healthcare services, and research (Pulcini, Jelic, Gul & Loke, 2009). The United Kingdom and Unite d States have similarities in their origins.Both were established to serve well meet the needs of the rural and underserved areas as well as the boilers suit population. In the United Kingdom, NPs were utilized as the first level of care for patient triage and in primary care (Pulcini, Jelic, Gul & Loke, 2009). Another similarity is their prescriptive rights in both the US and the UK. According to Joel, The move, originating in England, to enable nurses to put up with a specified nonmedical prescribing program has resulted in over 10,000 nurses who are now classed as independent prescribers, and as a consequence, can prescribe approximately everything from the British National Formulary (p.90).Educational RequirementsAs in numerous professions, education is the key element to being successful and productive. The standard educational requirement for NPs in the United States in a masters level degree however in the United Kingdom is nonoperational trying to adopt a masters level program. According to Pulcini et al (2009), While the Royal College of nursing in the United Kingdom has developed a masters curriculum for NP education, universities are not obliged to adopt it (p.33). Furthermore, NP courses are both offered at the baccalaureate and masters level in the UK.ConclusionThe United States and United Kingdom have numerous similarities and differences in the roles of the APRNs. In the future, these roles allow for continue to evolve to meet the needs of the community.

Smart Soleh Slides

STUDY SKILLS (UUB 3013) ACADEMIC ACTIVITY brisk FOR MADAM SITI NOOR AMYAH salt awayTI KHASBULLAH PREPARED BY AIN NADIA BINTI ZAILAN (KJC1190154) AHMAD HEIKHAL BIN AMIR HAMZAH (KJC1190261) AZUADI BIN ZAHARIN (KJC0970162) DANIAL SHAM BIN MOHAMAD SHAMIN SHARMENDRAN (KJC1080452) HAIKAL BIN MOHAMAD NAZRI (KJC1160329) MOHAMMAD SHAHIN BIN MUHAMMAD NAZIR (KJC1160277) SYED MUZAMMIL BIN SYED ROSLAN (KJC1160022) SUBMISSION DATE 30TH NOVEMBER 2011 contents Introduction1 Objectives2 Organizational Chart3 Details of the Program4 Tentative action at law4 Treasurer5 Progress Report6 determination9 Appendix IntroductionAs we every(prenominal) know, for our congregation assignment for memorise Skills subject, we posit to conduct an pedantic body process in an education institution. The chief(prenominal) idea is to apply our knowledge most Study Skills in our own perspective based on the disparate direct of education. Thus, our group has chosen to execute an activity at able Soleh inte rconnected Preschool located at Kota Damansara. This particular pre-school consists of 30 pupils that range 4 to 6 in years. We would like to give an honorable thanks to our lecturer and advisor, lady Siti Noor Amyah Binti Khasbullah for advising us throughout the conceptionning and preparation period.Also, we would like to thank gentlewoman Nor Banum Md. Noor, as the principal of Smart Soleh Integrated Preschool for approving our object and allowing us to execute our academician activities. We believe that peasantren learn considerably when they argon in placeectual and having fun. Through game-based activities we aim to come through an environment where all squirtren allow aroma valued and happy. We encourage the children to diligently participate in their own acquire and where, we hope, they leave behind want to explore and learn more.We actively encourage imperative relationships where children energize high levels of self-consciousness and self-confidence, dev eloping c ar and respect for themselves, others and their environment. Furthermore, we stresses on team convey and toleration so that the children will learn how to work with others in the future. During our activities, we are trying toprovide a high quality material that will develop their intellectual skills, ensuring that children are happy and involved with their own reading. We rewarded the children with useful prizes such as stationery items and sizeableies so that they will compete healthily with each(prenominal) other. ObjectivesFor this particular academic activity, there are twain different sides of objectives, branch is the objective for the Study Skills Assignment and second is the objective for the children in the preschool. Firstly, by doing this project, our objective is to complete our assignment for Study Skills subject as we were assigned by our lecturer to execute an academic activity at the educational institution. on that pointfore, we will achieve our o bjective as soon as this project is done. Furthermore, our objective is to practice teamwork and to tolerate with all of our team members as implementing what we have learnt in Study Skills subject in this semester.Secondly, our objective for the children in the preschool is to induct believe fun learning for the children by conducting a game-based activities as children whop to play and they in reality learn from it. All of the organise activities that we planned will benefit the children at the end of the day as we focused in academic mainly. Paradoxically, the children learn new things faster than we do, therefore we have to guardedly create an interesting and beneficial educational activities. We excessively aim to provide an inclusive, gumshoe, caring and elating environment for the children.Children need those elements in put in for them perfectly absorb the learning experience. Safe and caring environment are signifi brookt since children are active and at their a ge, they do not implement base hit action yet. As a matter of fact, it is our responsibility to provide safe and caring yet stimulating environment for them regardless how we do it. On the other hand, our objective is also to provide a balance, sellfully incorporate activities for the children based on his/her individual developmental needs to foster their well-being, self-conceit and personal development.Children have different characteristics dear like we humans do. They study differently, they behave differently and they learn differently. We might confront passive child whom can be characterized as aimless and lethargic. The passive childs facial expressions are dull, with microscopic indication of alertness. Also, we might confront hyperactive child. These children would be continually moving about, exploring the environment around them and in the process creating chaos. For this reason, we have to create carefully structured activities for them to develop their personal development.Last only when not least, we also aim to provide regular opportunities for communication and infer well the main of interaction with little put one acrosss and exchange and discuss in hitation concerning the childs development. For instance, we promote teamwork and toleration to the children so that they know how to work with others in learning and everyday life. Organizational Chart Details of the Program Name of the plan Fun Learning Alphabets amp Numbers project 17th November 2011 clock time 09. 30 11. 30 am Location Smart Soleh Integrated Preschool kingdom Floor Block A,Pangsapuri Tainia 11/3, Jalan Kenyalang, Kota Damansara, 47810 Petaling Jaya, Selangor Darul Ehsan. Number of participants 30 pupils Tentative drill Date Time drill 17th November 2011 09. 30 am comer 09. 30 10. 00 am Introduction Ice-Breaking 10. 00 10. 30 am musical comedy chairwoman 10. 30 11. 00 am donnish legal action * Word Puzzle * Dot-to-Dot * inner ear Game 11. 00 11. 1 5 am Prize-giving Ceremony 11. 15 11. 30 am Farewell Treasurer Budget RM10. 00 X 7 person = RM70. 00 Date Place Expenditures Items Total(RM) 5/11/2011 Carrefour, Subang Jaya Prizes amp Goodies * Stationeries * Goodies * Miscellaneous 52. 05 16/11/2011 SNY Stationers, LCS Activity * Sketch Book * Stickers 6. 30 17/11/2011 SNY Stationers, LCS Activity Photocopy A4 2. 50 18/11/2011 Hassan amp Norma Expenses Volunteers Treat Food 9. 00 TOTAL 69. 85 Progress Report schoolman Activity at Smart Soleh Intergrated School We were assigned to conduct an academic activity at educational institution.The venue was proposed by Azuadi Bin Zaharin, as the place is near and it is comfortable for us. The activities were proposed by all of the group members small-arm the budget were proposed by the treasurer and project director during our first contact on the 5th October 2011. The planning took about two weeks before the paperwork was done. There were several impediments to progress such as th e group members have difficultness to attend the meeting, lack of communication and been loaded with other assignments. However, we managed to reconcile and make sure that the project is going well.The requested permission letter was prone to us by our lecturer amp advisor, Madam Siti Noor Amyah Binti Khasbullah on the twentieth October 2011. The permission letter to conduct the academic activity at the educational institution was then sent to the principal of Smart Soleh Integrated Preschool by Azuadi Bin Zaharin. The principal accepted our permission letter and approved our proposal along with fixing the date, which is on the 17th November 2011. As soon as the proposal has been approved, we made the preparation. The budget were collected by the treasurer on 10th November 2011 from all of the group members.With the budget, the expenditures were made by the project director, own(prenominal) Nadia on 15th November 2011 by purchasing all the items to be devoted as prizes and goodi es to be given as treats to the children. The next day, the items needed for the academic activities were purchased. After everything is complete, the final preparation was done by confirming our reaching tomorrow to the principal. On 17th November 2011, we departed from Universiti Tun Abdul Razak, Leisure Commerce square(p) at 8. 30am. The traffic was badly congested. However we managed to arrive at 9. 30am.Our stretch was welcomed by the giggles and cheers from the children before we were formally welcomed by the principal. We introduced ourself to the principal and teachers before we started the understructure to the children. The introduction began with the emcee speech by Ain Nadia, and followed by each members introduced their names and the nickname that that kids can call them. Then, all of the members, responsibled as the facilitators, chose quintuplet children to be in each group. There were six groups altogether. The Ice-Breaking activity was conducted by the facilita tors in a two-way communication with the children.The facilitator are responsible to abridge care their individual group through out the activities until the end of the event. touching on to the next activity, while the facilitators were busy entertaining their group, our volunteer, Kathiravan which was our photographer at the same time, helped us to prepare for the next activity which was musical Chair. xiv chairs were arranged in a circle. One of the facilitator, Syed Muzammil who was in charged for the vowelise system, prepared the songs for the game. The six groups were divided into two, three groups to participate in the Musical Chair while another three groups to be the audience.There were two rounds of the Musical Chair game before we last have our respective winners to compete in the final round. The winner reliable a colouring allow with a colour pencil set while the other children received goodies for each time anyone got eliminated from the game. The highlighted activities are done in the same style to avoid confusion as our objective is to provide an inclusive, safe, caring and stimulating environment for the children. We conducted the activities freely by sitting on the floor in groups. Each group were given a piece of activity paper.The first was Word Search, continued with Dot-to-Dot and lastly the Maze Game. The objective of the game is to predominate the fastest team to complete the activities on condition of teamwork. During the activity, the facilitators observed their respective groups. We found that, there were active children, less-active children and also a hyperactive child. For the active children, we encourage them to be competitive and signifier their teamwork. However, for the less-active children, we helped them to adapt in the activity, build their self-esteem and convinced them that they can do it.A facilitator took the responsibility in fetching care of the hyperactive child while the emcee helped him to take care of his group. We hold on to our objectives which are to provide a balance, carefully structured activities for the children based on his/her individual developmental needs to foster their well-being, self-esteem and personal development and provide regular opportunities for communication understand well the main of interaction with little kids and exchange and discuss information concerning the childs development.Finally, we carried on to the next event, which is the prize-giving ceremony. The fastest groups for each activity were given prizes. The winner for the Word Search game was Haikals group, while the winner for the Dot-to-Dot game was Ahmad Heikhals group and the winner for the Maze Game was Mohammad Shahins group. We had a special prize which was a hamper for the group with the scoop out teamwork. After the observations and discussions with the facilitators, we awarded Danial makes group the best teamwork award as we saw them highly cooperating with each other and tolerat ed in an impressive way.This is what Danial Sham had to say about his group, There are types of children that I met in my team. Izah was the start of my team because whenever a child was crying she would go to the kid and allay the kid. She would also arrange the kepiah on the boys head, if its sloping a bit then she would arrange it O.K.. Adam who was funny, active and loving, gave me a gentle hug when we were about to leave. Sofea was the Informative one because I am not very good with names and whenever I forgot their names she would tell me their names.They do not judge or think badly of you they would just help you when you got a problem. They easily make friends they do not engage them by his or her status. We also did an activity where we must complete a maze puzzle, connect the dots and Sahiba, my team didnt won a unmarried prize because we didnt finish first in every activity, but we still had fun because I push them to finish the activity kind of of moping and feeli ng sad. When we got the prize for most cooperative team they were happy because we finally win close tothing. We had a photography academic term in the end to produce our moments together before we say farewell and as part of our assignment, we need the photos to prove that we have execute the activity. Surprisingly, right after the photography session with the children, principal and teachers, the children sang the song Youll Be In My Heart from the lease Tarzan. We were deeply touched, by the sincerity of the children. It was the best farewell that we had. The children lined up in two rows, boys and girls, they shook hand with all of us, and we gave them inspirational dustup to them.We bid farewell and thanked the principal, teachers and all of the children for the great day we had with them. The academic activity has been successfully conducted. All of the group members felt relieved and happy at the same time. The activity went well and smoothly, just the way we planned it to be. Conclusion In particular, we as a group believe that the project of ours is a big success. With a big help from our lecturer, family and friends, we managed to pull out a great activity with those exciting and energetic kids at the preschool.Not to forget, the principal and teachers of Smart Soleh Integrated Preschool whom has given us support and guidance in holy order to make this project going smoothly. At the same time, we also have encountered several problems while executing this project. For example, to handle quite a rate of energetic pupils, react towards the situation when there are passive kids that can easily cry, and to understand what the kids are trying to voice out, etc. These actually become a challenge for us to conduct the ideal form of education skills and to meet up the criteria needed to deals with those kids.Dealing with that, we have to analyze back our input and try to cope back with the kids using our redraft plan and close to adjustments. After t he whole two hours, all of the members agreed to feel mentally exhausted. This assignment is very different to compare with other subjects assignments. We learnt how to cope with the pressure, we learnt how to unfeignedly be patient and we learnt to be friendly and nice despite our aggressiveness. The two hours were not easy for us, but we hold on until the end proving that all of us can actually encounter this type of challenge.In the meantime, the main plan and the designated antennary have work well with the cooperation from all the group members. similarly that, the teachers also have helped us a lot in intervention the problematic kids and preparing the props. We managed to conduct several academic activities focusing on the kids intellectual skills and soft skills. Alongside with the activities, we also played some games and sing-a-long with those kids. Lastly, with two hours time, we believe that we gave the best activity and gained a lot of illuminating knowledge about k ids education development.The best thing that we gained from the assignment is the teamwork. We learnt how to work with each other, how to tolerate and how to communicate with each other. Than just classmates, we became teammates and that is a good thing. We helped each other during the activity, to cover everyones back and to complete the labour together. However, we suggest that for this kind of assignment, the university should sponsor some budget in order for us to organize a better activity.It will be convenient if we get the sponsor, we could create a better structured activities that requires a little costly budget. Furthermore, we suggest that the university can provide the transportation for us to the educational institution to avoid transportation problem. Overall, we can conclude this activity is a good and yet fun to gain and utilize the knowledge about the Study Skills subject. This kind of activity has helped us a lot to understand well about the Study Skills knowledg e and how to implement it.To put ice to the cake, we felt very happy and enjoy while doing this project and we would savour to conduct the same activity in the future again in any chance.Total Word Count 2,774 Appendix Arrival amp conceptualisation Introduction Ice Breaking Musical Chair Academic Activity Word Search, Dot-to-Dot amp Maze Game Prize-giving Adis Group Shahins Group Ahmad Heikhals Group Amils Group Danial Shams Group Haikals Group Farewell With all the kids amp teachers Academic Activity Word Search Academic Activity Dot-to-Dot Academic Activity Maze Game Receipts

Education in Saudi Arabia and the United States of America Essay

Education continues to be the precedence of all nations around the world. Countries devote vast resources to ensure equal chance to study for their people. In return, the educated segment of the population breaks the wealth of these nations and provide more likely meet the social and economic demands of the country. The reproductional systems atomic number 18 perpetually demonstrable to meet non just the local besides also the global demands and challenges. It is more appropriate to look at the dissimilitude on the pedagogics sector of one country to another in order to determine what needs to be improved and developed in ones reproductional system.This paper aims to provide an assessment on the similarities and differences of genteelness in two countries, Saudi Arabia and the United States of America ( regular army). The teaching method in Saudi Arabia and the the States atomic number 18 similar in terms of government spending on study, destitutedom to choose t he cultivate where they exit attend to, and upbringing for people with special needs, while differ in terms of attitude towards fostering, literacy rate, religion in school, gender roles, grading scales, and stages of gentility. some(prenominal) the Saudi Arabia and regular army government spend immense resources on the education sector.The Saudi Arabia governments increased awargonness on the sizeableness of education to its people paved way to its provision of bountiful embody to education. Like the USA government, the Saudi Arabia government finance general education for both boys and girls. It also provides free post-secondary education and offers financial help to students. At cases, meals, books, and transportation are subsidized. In the same way, the USA government offers free general and post-secondary education for all financed by the government. In both countries, students are also allowed to choose what school they forget attend to.They have the options to get into in public, private, or home school. Most of the parents prefer to send their children in public school practically because they are much free from burden. thither were also those who prefer private schools thinking that these schools might provide better, spirit education to their children especially for those seeking a competitive edge in college admission. A few considers home schooling best for their children for reasons that they can effectively tailor a curriculum that would best suit their childrens faculty member strengths and weaknesses, especially those with disabilities.Aside from home schooling, those with disabilities may be sent to schools which will add to their needs like schools for the sieve, deaf, physically and mentally handicapped, among others (Education, 2005). The Saudi Arabia and USA governments have put on these schools to encourage individuals to their full potential and appropriate social and emotional experiences with their peers having the sa me conditions as themselves. The curricula in the special classes apt(p) to the students were tailored fit to their needs.For instance, the educational programs given up to the blind and deaf individuals were different. For sure, blind students were thought of using Braille while deaf students do not. maven variation the Saudi Arabia and the USA government have is the attitude towards education. In the USA, school attendance is mandatory and nearly universal at old and secondary levels. School districts meet to discuss school curricula, funding, teaching, and other policies to shape up improve the education in the state. On the other hand, in Saudi Arabia, the government does not impose mandatory attendance in school.Although, it is back up that the free primary and secondary education are availed since education is given free and absolved to every citizen. The literacy rate for the two countries presented, are varied. The USA literacy rate is estimated at 99% for both men an d women, whereas, literacy rate in Saudi Arabia is estimated at only 84. 7% for men and 70. 8% for women (Literacy, 2007). The Saudi Arabia government recognizes the importance of literacy in propelling the economy hence, one of its objectives for the education sector is to eradicate illiteracy especially among adults and girls through several literacy programs.In the USA, despite the high literacy rate, the government is continually implementing programs to further develop the education sector. Religion is the main core of education in Saudi Arabia. The curricula developed conform to the Shariah (Islamic holy law) and the Quran. Men were trained of Islamic education to become members of religious clergy. They provide religious secondary education with focus in the first place on Islamic and Arabic studies, although, the curriculum also includes general education. The schools which carry out these were Imam Muhammad bin Saud Islamic University and the Islamic University of Medinah (Sedgwick, 2001).On the contrary, education in the USA is not focused on religion but there are some schools which may offer religion subjects that are not quite extensive as religion studies in Saudi Arabia. In Saudi Arabia, education is segregated by sex. Education for boys is different from education for girls. Education is dissever into three separately administered systems general education for boys, education for girls and traditional Islamic education for boys (Sedgwick, 2001). However, in the recent years, education for girls was continuously being developed to meet the growing demands of the country.Unlike in the USA, education is offered to both sexes, giving them equal opportunity to study. The educational programs that were developed cater to both sexes. demolishing scales were prepared to gauge the students performance on school. Grading scales in the USA and Saudi Arabia differ. In the USA, marks were given on the scale of A to F. In the criterion-referenced system, the equivalent grades of these to 0 to 100 percentile are as follows A=95-100 or 90-100, B=85-95 or 80-90, C=75-85 or 70-80, D=65-75 or 60-70, and F is given to marks infra 65 or 60.There is also the norm-referenced system where marks are given as follows A=top 10% of the class, B= near 20% of the class, C=next 30% of the class, D=next 20% of the class, and bottom 20% of the class (Grading systems, n. d). On the contrary, the grading scale in Saudi Arabia was given as follows 5=90-100, 4=80-89, 3=70-79, 2=60-69, and 1=0-59 (Sedgwick, 2001). The stages of education in both countries also vary. Education in Saudi Arabia starts with primary, followed by secondary, and higher education. Primary education is for ages 6 to 12. An modal(a) education, which is part of primary education, is carried out for ages 12 to 15.Secondary education is divided into three general, religious, and technical. These are taken by ages 15 to 18. The higher education is also divided into three stages the b accaloreus (bachelors floor-4 years), darajat al majisteer (masters degree 2years), and doctoorah (doctorate minimum of 3 years) (Sedgwick, 2001). On the other hand, education in the USA is composed of these stages preschool (1 or 2 yrs), elementary/middle/high school (12 yrs), associate, bachelors, masters, and doctorate degrees (Structure General Information, n. . ).The differences in education in both countries mainly lie on their history, culture, social and economic conditions, whereas, the similarities were bought approximately by their desire to provide accessible, quality education free and open to all. Education stimulates the people to contribute to its country in addressing the increasing local and global demands. This motivates the countries to improve and further develop its educational system.

Public Ruling

dobrinylocked revenue jump on MALAYSIA INCOME FROM allow OF unfeignedly lieu PUBLIC RULING NO. 4/2011 Translation from the original Bahasa Malaysia text DATE OF ISSUE 10 action 2011 INCOME FROM allow OF hearty PROPERTY public impression no. 4/2011 fight of trouble 10 adjoin 2011 INLAND take in gameboard MALAYSIA CONTENTS 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 11. 14.Introduction Related nourishment Interpretation permit of authorized quality as a backup reference Letting of unfeigned space as a non- line extraction Commencement season of allow of position All veritable properties separate as a single reference point cost relating to income of permitting of rattling topographic point lease income received in allege superior allowance Industrial construct allowance second-stringer constitute of furnishings Letting of part of twist used in the trade effectual documentaryise rascal 1 1 1 1-4 4-5 5-7 7 13 13 19 19 22 22 25 26 26 26 2 6DIRECTOR GENERALS PUBLIC RULING A open Ruling as translated for beneath section 138A of the Income Tax Act 1967 is issued for the utilisation of providing guidance for the public and subprogramrs of the In gain revenue enhancement tabular array Malaysia. It sets pop the commentary of the Director General of In r distributively Revenue in respect of the special measure law, and the policy and procedure that argon to be applied. A prevalent Ruling may be withdrawn, either exclusively or in part, by nonice of withdrawal or by publication of a new ruling which is inconsistent with it.Director General of Inland Revenue, Inland Revenue Board Malaysia. INCOME FROM permit OF echt PROPERTY humankind Ruling no(prenominal) 4/2011 go steady of riposte 10 edge 2011 INLAND tax revenue venire MALAYSIA 1. This Ruling explains (a) (b) Letting of original piazza as a line character infra dissever 4(a) of the Income Tax Act 1967 (ITA) and Letting of tangible quality as a non- railway line showtime at a lower place split up 4(d) of the ITA. 2. The provisions of the ITA related to this Ruling ar splits 4(a) and 4(d), branchs 33(1) and 39(1). The words used in this Ruling have the following meaning 3. Arms length behind refers to the heap, decisions or proscribedcomes that would have been arrived at if unrelated or unconnected psyches were to deal with some(prenominal)ly new(prenominal) wholly indep windupently and come precedent of reach of personal squ atomic number 18 up . Real spot admits any land and any stakes, option or other proper in or over much(prenominal) land and accommodates any structure on land. Person includes a alliance, a co-operative society, a partnership, a club, an association, a Hindu joint family, a trust, an estate infra administration and an individual, solely excludes a social unit trust. Letting of existent bil allow means granting the use of a cur teardrop keeping or tune of a real(a) st ead at a lower place an agreement or a term of contract and includes the allow show up of part of the real post that is have or carryed. Management dope means a vigilance corporation established beneath the Strata Titles Act 1985 (Act 318), the Land (Subsidiary Title) Enactment 1972 (Sabah zero(prenominal) 9 of 1972) or the Strata Titles Ordinance 1995 (Laws of Sarawak, Chapter 18). Rent or necessitateal income or income from allow includes any add together received for the use or blood line of any real pip or part thitherof including premiums and other receipt in connection with the use or occupation of the real berth. Related keep federation means the situation where sensation companionship holds non slight than 20% of the ordinary sh ars or preference shargons of the other. 3. 3. 2 3. 3 3. 4 3. 5 3. 6 3. 7 4. Letting of real plaza as a note extension 4. 1 Letting of real post is deemed as a business etymon and the income received from it is charged to tax to a lower place divide 4(a) of the ITA if stretch turn up B Page 1 of 26 INCOME FROM allow OF real number PROPERTY normal Ruling nary(prenominal) 4/2011 view of trim down 10 marching 2011 INLAND tax get on MALAYSIA aid go or instigate run be provided in sexual congress to the real retention. 4. 2 Maintenance run or retain operate should be comprehensively and actively provided. 4. 2. 1 Maintenance function or abet work comprehensively provided means go which include (a) doing generally all things necessary (eg. leaning operate or rep ports) for the livelihood and management of the real stead such as the structural elements of the edifice, stairways, kindling escapes, entrances and exits, lobbies, corridors, lifts/escalators, compounds, drains, water tanks, sewers, pipes, wires, cables or other fixtures and fittings and doing generally all things necessary for the caution and management of the exterior parts of the real seat such as playing fields, recreational knowledge domains, driveways, car parking lots, open spaces, landscape beas, walls and fences, exterior inflammation or other external fixtures and fittings or b) If a person sole(prenominal) provides warrantor work or other facilities, that person is non providing criminal fear service or support services comprehensively. 4. 2. 2 Services actively provided means the person who owns or permits forbidden the real station (a) (b) provides himself or hires other person or other firm to provide the attention services or support services as mentioned below separate 4. 2. 1 of this Ruling. employment 1 Suai Sdn Bhd owns three closures of condominium consisting of 324 units and allows place those units to tenants.Suai Sdn Bhd provides maintenance services of lift, cleaning services, security services, centralized air coacher and maintenance services of playing fields and car parks. The let of the condominium units is treated as a business line o f Suai Sdn Bhd since maintenance services and support services atomic number 18 comprehensively and actively provided by Suai Sdn Bhd. grapple B Page 2 of 26 INCOME FROM let OF real PROPERTY earth Ruling zero(prenominal) 4/2011 Date of skip 10 process 2011 INLAND REVENUE card MALAYSIA typeface 2 Wahida owns a 4-storey twist consisting of 32 units that jackpot be used as pieces and shop lots.All the units are let appear to some(prenominal) tenants. Wahida hires Ali Enterprise to provide maintenance services of the construction of the build, maintenance of lift and cleaning services of the make and area away(p) the grammatical construction. The allow of the units in the edifice is treated as a business book of facts of Wahida since maintenance services and support services are comprehensively and actively provided by Wahida. display case 3 Yes post Sdn Bhd deals one block of office building consisting of 42 units from Zura Sdn Bhd. All the units are let out to a few tenants.Yes berth Sdn Bhd provides cleaning services of the building and area outside the building, centralized air conditioner, maintenance of car park and security services. The let of the office units is treated as a business theme of Yes office Sdn Bhd since maintenance services and support services are comprehensively and actively provided by Yes Property Sdn Bhd. 4. 3 As long as maintenance services or support services are comprehensively and actively provided in similitude to the real property which is let out, the let is a business ancestor under separate 4(a) of the ITA even though the allow is between related parties. moreover, if term of a contract charged to the tenant is non at arms length groundwork, the Inland Revenue Board Malaysia would adjust the crosscurrental payment accordingly. For the use of goods and services of this Ruling, related parties in relation to (a) (b) (c) individuals, mean twain individuals are related companies, mean both compa nies are related companies a company and an individual, mean one of the parties is in a position to influence or be influenced by the other party, or to control or be controlled by the other party. . 4 picky treatment for permit of a building to an approve multimedia tops(p) Corridor (MSC) status company Under the Income Tax (Industrial Building Allowance) (Approved Multimedia superint mop upent Corridor (MSC) Status Company) Rules 2006 P. U. (A) 202/2006, effective from the socio-economic class of discernment 2006, the let of building in the cope B Page 3 of 26 INCOME FROM LETTING OF accepted PROPERTY Public Ruling no(prenominal) 4/2011 Date of sequel 10 March 2011 INLAND REVENUE BOARD MALAYSIACyberjaya Flagship Zone to an approved MSC status company is regarded as carrying on a business and the income received from it is charged to tax under divide 4(a) of the ITA. The building let out has to be a new building that provides a world-class physical and information infra structure as determined by the Multimedia Development Corporation Sdn Bhd must non have been occupied by any company prior to the yr of opinion 2006 and does non include building for the purpose of living accommodation. 5. Letting of real property as a non-business artificial lake 5. The permit of real property is treated as a non-business seminal fluid and income received from it is charged to tax under separate 4(d) of the ITA if a person lets out the real property without providing maintenance services or support services comprehensively and actively. congresswoman 4 Unggas Property Sdn Bhd lets out one block of office building to a company. Unggas Property Sdn Bhd wholly provides security services. The let of the office building is treated as non-business inception since Unggas Property lonesome(prenominal) provides security services.Unggas Property Sdn Bhd does non provide maintenance services or support services comprehensively. grammatical case 5 Azran Sdn Bhd l ets out a 5-storey building to Aloy Sdn Bhd without providing any maintenance services or support services. The allow of the building is a non-business source since there are no maintenance services or support services provided by Azran Sdn Bhd. Income received from the permit is charged to tax as rental income under dissever 4(d) of the ITA. practice 6 Facts are the said(prenominal) as in example 3 but maintenance services and support services are provided by Zura Property Sdn Bhd.The allow of the office units is treated as a non-business source of Yes Property Sdn Bhd since maintenance services and support services are not provided by Yes Property Sdn Bhd but are provided by Zura Sdn Bhd. write up B Page 4 of 26 INCOME FROM LETTING OF veritable PROPERTY Public Ruling No. 4/2011 Date of incommode 10 March 2011 INLAND REVENUE BOARD MALAYSIA 5. 2 The permit of real property is also treated as a non-business source if a person lets out the real property and maintenance servi ces or support services are passively derived from the ownership of the real property.Income received from the letting of the real property is charged to tax as rental income under divide 4(d) of the ITA. illustration 7 Azrie owns 2 units of flatcar and lets out those units to 2 tenants. The tenants are entitled to use the swimming pool, lawn tennis court and other facilities that are provided in the apartment. All the facilities are provided and watch over by the management corporation of the apartment. Azrie only pays maintenance presents to the management corporation of the apartment. Services enjoyed by the tenants are merely an extension of Azries right as proprietor of the apartment units and are not actively provided by Azrie.Therefore, the letting of the apartment units is a non-business source and the income received from it is charged to tax as rental income under separate 4(d) of the ITA. 6. Commencement date of letting of real property 6. 1 The date of low of le tting of real property treated as a source of rental income under paragraph 4(d) of the ITA is on the date the real property is rented out for the basic time. modeling 8 Nora buys one unit of apartment on 1. 10. 2009. She renovates and pushs the letting of the apartment on 1. 1. 2010. The apartment is only let out on 1. . 2010. The letting of the apartment commences on 1. 7. 2010 i. e on the date it is rented out for the setoff time. 6. 2 The date of commencement of letting of real property treated as a business source under paragraph 4(a) of the ITA is on the date the real property is made available for letting. A real property is made available for letting when the real property is ready to be occupied by tenants and steps to let out the real property have been taken such as advertizement the real property for letting or appointing a real property agent to facilitate the letting.Example 9 Muhibbah Sdn Bhd purchases a 12-storey office building on 1. 1. 2010. The company advert ises the letting of that building on 1. 4. 2010. The Company provides maintenance services of lift, cleaning services of the building and bribe B Page 5 of 26 INCOME FROM LETTING OF square PROPERTY Public Ruling No. 4/2011 Date of replication 10 March 2011 INLAND REVENUE BOARD MALAYSIA area outside the building, maintenance services of car park for that building and centralized air conditioner. The building is made available for letting on 1. 6. 2010 after(prenominal) renovation is completed. The building is only let out on 1. 8. 010. The company closes its notice on 31 December any socio-economic class. The letting of the building commences on 1. 6. 2010 i. e on the date the building is made available for letting. Example 10 Facts are the same as in example 9 but the building is only let out on 1. 1. 2011. The letting of the building commences on 1. 6. 2010 that is on the date the building is available for letting. Therefore write downs incurred in the production of rental income for the class of judgment 2010 are deductible and understructure be carried forward to the division of judgement 2011 (assuming that the company only has this rental business income).However advertisement expenses incurred on 1. 4. 2010 are not allowable since the expenses are incurred to obtain the first tenant. Example 11 Syazril Property Sdn Bhd owns a complex consisting of an office building in scarf out A and a shopping warmheartedness in Block B. The company provides comprehensively and actively maintenance services and support services in relation to the complex. The company advertises the letting of that complex on 1. 6. 2010. The office building in Block A is made available for letting and is let out on the same date i. 1. 7. 2010. Whereas the shopping centre in Block B is made available for letting on 1. 1. 2011 but is only let out on 1. 2. 2011. The company closes its cypher on 31 December every twelvemonth. The letting of the office building commences on 1. 7. 2010. Whereas the letting of the shopping complex commences on 1. 1. 2011 i. e on the date it is made available for letting. Example 12 Kengo Sdn Bhd purchases a 10-storey office building in Kuala Lumpur, a shopping complex in Johor Bahru and 5 units of shop class in Kota Bharu in the stratum 2010.Both buildings in Kuala Lumpur and Johor Bahru are let out and maintenance services and support services are comprehensively and actively provided in relation to those buildings. Whereas the shop marks are let out without maintenance services and support services. The date of advertisement, the date the real properties are made available for letting and the real properties are let out are as follows effect B Page 6 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 Advertisement date 1. . 2010 1. 8. 2010 1. 9. 2010 Date available for letting 1. 9. 2010 1. 11. 2010 1. 11. 2010 Date of letting 1. 12. 2010 1. 1. 2011 1. 2. 2011 INLAND RE VENUE BOARD MALAYSIA Real property Building in Kuala Lumpur Building in Johor Bahru Shop foretokens in Kota Bharu The commencement date of letting of the building is as follows Real properties Rental business paragraph 4(a) Building in Kuala Lumpur Building in Johor Bahru Rental paragraph 4(d) Shop houses in Kota Bharu 7. All real properties grouped as a single source 7. Several real properties which are let out evict be grouped as one source whether as a business source under paragraph 4(a) of the ITA or a nonbusiness source under paragraph 4(d) of the ITA. If a person lets out several real properties in a socio-economic class of judgment and the letting of (a) (b) all real properties is a business source, all the real properties potentiometer be grouped as one business source under paragraph 4(a) of the ITA. all real properties is a non-business source, all the real properties can be grouped as one non-business source under paragraph 4(d) of the ITA. ome of the real propertie s is a business source and some is a nonbusiness source, income from both sources shall be assessed separately. The income from the business source and the nonbusiness source is assessed under paragraphs 4(a) and 4(d) of the ITA respectively. 1. 2. 2011 1. 9. 2010 1. 11. 2010 Date of commencement of letting (c) Issue B Page 7 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA Example 13 AJ Sdn Bhd owns a 4-storey building in Damansara and a 6-storey building in Bangsar.Both buildings are let out since 2008 and the letting of the buildings is treated as a business source under paragraph 4(a) of the ITA. The revenue income, allowable expenses and dandy allowances on the article of piece of furniture in each building for the twelvemonth of opinion 2010 are as follows Real property everlasting(a) income (RM) 60,000 10,000 70,000 permissible expenses (RM) 14,000 12,000 26,000 enceinte allowances (furniture) (RM) 7,000 3,000 10,000 Building in Damansara Building in Bangsar Total The letting of both real properties is a business source.Therefore, both real properties can be grouped as one business source under paragraph 4(a) of the ITA. The statutory income of AJ Sdn Bhd from the business of letting of real property for the division of appraisal 2010 is calculated as follows (RM) uncouth income from rental less(prenominal) Allowable expenses familiarised income Less outstanding allowances (furniture) statutory income from rental Example 14 Margaret owns several real properties which are let out since 2008 and the letting of the real properties is a non-business source under paragraph 4(d) of the ITA.The tax income income and allowable expenses for each real property for the class of appraisal 2010 are as follows 70,000 26,000 44,000 10,000 34,000 Issue B Page 8 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 Gross income (RM) 12,000 9, 000 24,000 1,500 46,500 Allowable expenses (RM) 3,000 11,000 8,000 1,800 23,800 INLAND REVENUE BOARD MALAYSIA Real property Terrace house Apartment Shop house Vacant land Totalstatutory income of Margaret from the letting of real property for the course of assessment 2010 is calculated as follows (RM) Gross income from rental Less Allowable expenses Statutory income from rental Example 15 Theodore Lim buys an office building and a business building in Taman Anggerik, Ampang in August 2009. The purchases of both buildings are financed by a swear contribute. The office building is rented out commencing from 1. 1. 2010 whereas the business building is only rented out on 1. 2. 2011. Income from the letting of both buildings is assessed as a business source under paragraph 4(a) of the ITA.The gross income and interest expense on give for each building for the long time of assessment 2010 and 2011 are as follows Gross income (RM) socio-economic class of assessment 2010 Office buildin g Business building 120,000 family of assessment 2011 120,000 165,000 please expense (RM) Year of assessment 2010 45,000 55,000 Year of assessment 2011 40,000 50,000 46,500 23,800 22,700 Real property Issue B Page 9 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIAIn the year of assessment 2010, the business building has not commenced as a source because no income has been generated yet. As such, the business building and office building cannot be aggregated as one source. Interest expense in relation to the business building amounting to RM55,000 is not allowed a entailment against the gross income from the letting of office building. The statutory income from rent for the year of assessment 2010 is computed as follows (RM) Gross income from rental paragraph 4(a) Less Interest expense Statutory income from rental 120,000 45,000 75,000Note If rental income from office building and business building is as sessed as a non-business source under paragraph 4(d) of the ITA, the same tax treatment applies. In the year of assessment 2011, the business building can be grouped with the office building as one source as the business building constitutes a source once it has generated income. Although the business building is only rented out on 1. 2. 2011, the whole interest expense amounting to RM50,000 is allowed a synthetic thinking since the rental business source for the year of assessment 2011 exists from 1. . 2011. The statutory income from rent for the year of assessment 2011 is computed as follows (RM) Gross income from rental (paragraph 4(a)) Less Interest expense Statutory income from rental 285,000 90,000 195,000 Note If rental income from office building and business building is assessed as a non-business source under paragraph 4(d) of the ITA, interest expenses in respect of the business building has to be set according to the power point the building is let out. Therefore inter est expense in respect of the period from 1. 1. 011 to 31. 1. 2011 is not allowable. Example 16 Facts are the same as in example 13 with an additional information i. e AJ Sdn Bhd owns and lets out a residential house and one unit of apartment. The Issue B Page 10 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA letting of the residential house and the apartment unit is a non-business source since maintenance services or support services are not provided. The company is not an investment holding company.The gross income, allowable expenses and enceinte allowances on the furniture in each building for the year of assessment 2010 are as follows Real property paragraph 4(a) source Gross income (RM) 60,000 10,000 70,000 Gross income (RM) 8,000 6,000 14,000 Allowable expenses (RM) 14,000 12,000 26,000 Allowable expenses (RM) 11,000 4,000 15,000 groovy allowances (furniture) (RM) 7,000 3,000 10,000 Capital all owances (RM) Building in Damansara Building in Bangsar Total Real property paragraph 4(d) source Residential house Apartment Total The letting of buildings in Damansara and Bangsar is a business source.Therefore, those buildings can be grouped as one business source under paragraph 4(a) of the ITA. Whereas the letting of residential house and apartment is a non-business source and can be grouped as one non-business source under paragraph 4(d) of the ITA. The total income of AJ Sdn Bhd for the year of assessment 2010 is computed as follows (RM) (i) Statutory income from rental paragraph 4(a) 70,000 26,000 10,000 (ii) Statutory income from rental paragraph 4(d) 14,000 15,000 Aggregate income/Total income Issue B nil 34,000 Page 11 of 26 34,000INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA The adjust red from non-business source amounting to RM1,000 cannot be deducted against statutory income from busine ss of letting and is not allowed to be carried forward to later(prenominal) age of assessment. 7. 2 If a person has a business source of letting of real property under paragraph 4(a) of the ITA and a business source from other businesses in the same year of assessment, the business source of letting of real property has to be obscure from the other business sources.Example 17 Syarikat MJ Sdn Bhd (SMSB) is carrying on a business of hardware wholesaler. SMSB owns a 4-storey building which is let out and provides maintenance services and support services comprehensively and actively. SMSB also owns a work bench house which is let out without providing maintenance services and support services. Income from letting of the 4storey building qualifies to be assessed as a business source (paragraph 4(a) of the ITA) whereas rental income from the terrace house is assessed as a non-business source (paragraph 4(d) of the ITA) for the year of assessment 2010.The gross income, allowable expe nses and capital allowances on works and machinery for each source of income of SMSB for the year of assessment 2010 are as follows Source of income familiarised income (RM) Adjusted loss (RM) Capital allowances (plant and machinery) (RM) Business of wholesale Letting of 4-storey building (paragraph 4(a) of the ITA) Letting of terrace house (paragraph 4(d) of the ITA) 100,000 10,000 15,000 5,000 3,000 Issue B Page 12 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIAThe total income of SMSB for the year of assessment 2010 is computed as follows (RM) (RM) (i) Business of wholesale (paragraph 4(a) of the ITA) Adjusted income Less Capital allowances (plant and machinery) Statutory income (ii) Letting of real property (paragraph 4(a) of the ITA) Adjusted loss Capital allowances (plant and machinery) Statutory income (iii) Letting of real property (paragraph 4(d) of the ITA) Adjusted loss Statutory income Aggr egate income Less Current year loss Total income (3,000) Nil 85,000 10,000 75,000 (10,000) 5,000 Nil 100,000 15,000 85,000Capital Allowances of RM5,000 in relation to the letting of real property under paragraph 4(a) of the ITA which cannot be absorbed in the year of assessment 2010 is carried forward to subsequent days of assessment. Adjusted loss from the letting of real property under paragraph 4(d) of the ITA amounting to RM3,000 cannot be deducted against the aggregate income and cannot be carried forward to subsequent years of assessment. 8. Expense relating to income of letting of real property 8. An expense wholly and exclusively incurred in the production of income under subsection 33(1) of the ITA and which does not conk under subsection 39(1) of the ITA is allowed as a deduction from income of business of letting of real property charged to tax under paragraph 4(a) of the ITA. Issue B Page 13 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Is sue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 8. 2Expense which is allowed a deduction from income of letting of real property charged to tax under paragraph 4(d) of the ITA is the control expense that is wholly and exclusively incurred in the production of income under subsection 33(1) of the ITA. Examples of direct expenses which are deductible from gross income of letting of real property are as follows (a) perspicacity and quit rent Annual assessment paid to the local authority and quit rent paid to the land office. b) Interest on give Interest paid on loan taken to finance the purchase of real property which is rented out. (c) Fire redress premium Fire insurance premium paid in relation to fire insurance policy taken on the real property which is rented out. (d) Expense on rent collection Rent collection fee and legal expense incurred to enforce rent collection. (e) Expense on rent renewal Expense incurred to renew tenancy or to remove tenant. (f) Expense on repair Exp ense on ordinary repair to maintain the real property in its existing state. 8. initial expense Initial expense is not allowed a deduction from income of letting of real property assessed under paragraph 4(a) or paragraph 4(d) of the ITA since that expense is incurred to create a source of rental income and not incurred in the production of rental income. Examples of such expense are cost to obtain the first tenant such as advertising cost, legal cost to prepare rental agreement, seal of approval duty and commission for real property agent. Example 18 Sarah Property Sdn Bhd buys an office building on 1. 9. 2009 to be let out.The company incurs RM600 to advertise the letting of the building on 1. 1. 2010 and legal cost amounting to RM1,800 paid to Reganathan & Co on 12. 2. 2010 for preparing rental agreement. The building is let out commencing from Issue B Page 14 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MAL AYSIA 1. 3. 2010 without providing maintenance services or support services. The letting of the office building is a non-business source and the rental income is rateable under paragraph 4(d) of the ITA.The advertising cost amounting to RM600 and the legal cost of RM1,800 are not allowed a deduction from income of letting of office building for the year of assessment 2010 as the expenses are incurred to obtain the first tenant. Example 19 Facts are the same as in example 18 move out the building is made available for letting on 1. 2. 2010 and Sarah Property Sdn Bhd provides maintenance services of lift, security services, cleaning services and maintenance of centralized air conditioner.The letting of the office building is a business source and the rental income is assessable under paragraph 4(a) of the ITA. The advertising cost amounting to RM600 and the legal cost of RM1,800 are not allowed a deduction from income of letting of office building for the year of assessment 2010 as the expenses are incurred to obtain the first tenant. 8. 4 Expenses during a period the real property is not rented out 8. 4. 1 Expenses incurred in relation to a real property during a period it is not rented out are not allowable in astute the modify income from the letting of the real property.However, if the period the real property is not rented out occurs after it has been let out and it is clear that it is ready to be let out, then expenses during that period are allowable subject to subsections 33(1) and 39(1) of the ITA. Example 20 Farhan lets out a double-storey terrace house on 1. 1. 2010 for RM1,000 a month. On 1. 9. 2010 the tenant moves out and the house is let out to another tenant on 1. 12. 2010 for the same amount of rental. Assessment for a year is RM500 while quit rent is RM50 a year.The letting of the house is a non-business source and the rental income is taxable under paragraph 4(d) of the ITA. The adjusted income from rent for the year of assessment 2010 i s computed as follows (RM) Rental income (gross) stop of 1. 1. 2010 31. 8. 2010 (8 x RM1,000) Period of 1. 12. 2010 31. 12. 2010 8,000 1,000 9,000 (RM) Issue B Page 15 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA Less Assessment Quit rent Adjusted income from rent 00 50 550 8,450 As a concession, assessment and quit rent expenses are allowable in mount even though the house is not rented out for the period of 1. 9. 2010 to 30. 11. 2010. 8. 4. 2 If the letting ceases temporarily due to the following circumstances (a) (b) (c) (d) repair or renovation of the building absence of tenants for a period of 2 years after termination of tenancy legal injuction or other appointed sanction or other circumstances beyond the control of the person who lets out the real property xpenses for the period the real property is not let out are allowable provided that the real property is maintain in good condition and i s ready to be let out. Example 21 Sinar Ria Sdn Bhd owns a 4-storey building which is let out to Deena Holding Bhd since 2008. The letting of the real property is treated as a business source. Sinar Ria Sdn Bhd closes its account on 31 December every year. On 31. 12. 2010, the letting of the building ends. The company makes an effort to obtain a new tenant but only manages to let out the building to another company on 1. 4. 013 (absence of tenants for a period of 27 months). Expenses during the absence of tenants deductible. Therefore the expenses for 31. 12. 2012 are allowable. However the 1. 1. 2013 to 31. 3. 2013 are not allowed a exceeds the specified period of 2 years. for a period of 2 years are the period of 1. 1. 2011 to expenses for the period of deduction since that period Issue B Page 16 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA Example 22 Syarafina owns 2 houses which are let out since 20 09.The rental income is assessed as a non-business source under paragraph 4(d) of the ITA. The gross income and allowable expenses for each real property for the years of assessment 2010 and 2011 are as follows Gross income (RM) Assessment , quit rent and interest expense (RM) Year of assessment 2010 3,550 2,500 Year of assessment 2011 3,550 2,500 Real property Year of assessment 2010 kinfolk I preindication II 1 Year of assessment 2011 12,000 -1 12,000 9,600 House II was not rented out as the local authorities had given up an instruction to vacate the house from 1. 1. 2011 to 31. 12. 011 so that the hill slopes could be monitored after a landslide had occurred at a nearby area. The house was rented out again on 1. 1. 2012. The statutory income from rent for the year of assessment 2010 is computed as follows (RM) Rental income (paragraph 4(d)) Less Allowable expenses Statutory income from rental 21,600 6,050 15,550 The statutory income from rent for the year of assessment 2011 is computed as follows (RM) Rental income (paragraph 4(d)) Less Allowable expenses Statutory income from rental Issue B 12,000 6,050 5,950 Page 17 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. /2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 8. 5 Expenses originally real property is let out Expenses in respect of a period before the real property is let out is not deductible and have to be adjusted proportionately. Example 23 Michael lets out a shop house commencing from 1. 5. 2010 for RM2,500 a month. He pays annual assessment amounting to RM1,200, annual quit rent amounting to RM120 and fire insurance premium of RM600 for year 2010. The letting of the shop house is a non-business source and the rental income is taxable under paragraph 4(d) of the ITA.The adjusted income from rent for the year of assessment 2010 is computed as follows (RM) Rental income (gross) Period of 1. 5. 2010 31. 12. 2010 (8 x RM2,500) Less Expenses for period of 1. 5. 2010 31. 12. 2010 Assessment (8/12 x RM1,200) Quit rent (8/12 x RM120) Fire insurance premium (8/12 x RM600) Adjusted income from rent 8. 6 parturiency on interest expense If a person takes a loan for business purposes and to finance the purchase of real property that is let out, interest expense allowable against the business source has to be restricted under subsection 33(2) of the ITA.Interest expense on loan to finance the purchase of real property that is let out is deductible from rental income. Example 24 Azalea Property Sdn Bhd, a property development company closes its account on 31 December every year. On 9. 6. 2009 the company takes a loan of RM2 million from a bank for business purposes and to finance the purchase of a bungalow costing RM450,000. The company films an interest expense of RM120,000 in the bring in and loss account for the year assessment 800 80 400 1,280 18,720 20,000 Issue B Page 18 of 26INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Iss ue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 2010. The bungalow is let out commencing from 1. 1. 2010 and income from letting of the bungalow is taxable under paragraph 4(d) of the ITA. Interest restriction is computed as follow RM450,000 - x RM 120,000 RM2,000,000 = RM27,000 The amount of RM27,000 is added back in arriving at the adjusted income from business of the company. However the company can claim interest expense of RM27,000 against income from the letting of the bungalow.Note Since the cost of the bungalow does not exceed RM500,000, interest restriction under subsection 33(2) of the ITA is calculated based on the end-of-year balance in the balance sheets. 9. Rental income received in advance 9. 1 9. 2 Rental received in advance is treated as gross income for the basis period in which it is received. Where rental income received in advance is assessed in the basis period in which it is received, any expense incurred in relation to that rental income after that basis perio d is allowable in the basis period in which the income is assessed.Therefore amendment has to be done to the assessment for the year of assessment concerned. Example 25 Kelvin Ong lets out a double-storey terrace house for the period of 1. 1. 2010 to 31. 12. 2012. Rental for the three years amounting to RM36,000 is received in the year 2010. Expenses incurred on that house are as follows Year stop Income/expenses 31. 12. 2010 (RM) Rental income Expenses 36,000 4,000 31. 12. 2011 (RM) 5,000 31. 12. 2012 (RM) 3,000 Issue B Page 19 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIAThe adjusted income from rent for the year of assessment 2010 is computed as follows Year of Assessment 2010 (RM) Rental income Less Expenses Adjusted income Less Expenses for a period ending 31. 12. 2011 revise adjusted income Less Expenses for a period ending 31. 12. 2012 Amended adjusted income 36,000 4,000 32,000 5,000 27,000 3,0 00 24,000 Expenses incurred in 2011 and 2012 are allowable against the rental income which is assessed in the year of assessment 2010. Therefore the assessment for the year of assessment 2010 has to be revise when the expenses are incurred in 2011 and 2012. . 3 In the case where there is more than one real property and rental income from one or several real properties is received in advance, expenses related to that source is deductible from other rental income in the basis period in which the expenses are incurred. This treatment is only applicable to rental income from real properties which are assessed as one source. Example 26 Fortune Sdn Bhd lets out 2 buildings commencing from 1. 1. 2010. The company receives rental for 3 years amounting to RM300,000 in 2010 in relation to the first building.The second building is let out for RM10,000 a month. The letting of both buildings is treated as a rental source under paragraph 4(d) of the ITA. Income received and the allowable expense s for the building are as follows Issue B Page 20 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA Year ended First building Income (RM) Expenses (RM) 20,000 15,000 18,000 Second building Income (RM) 120,000 120,000 120,000 Expenses (RM) 30,000 30,000 30,000 31. 12. 2010 31. 12. 011 31. 12. 2012 300,000 The adjusted income from rental for the years of assessment 2010 to 2012 is computed as follows Year of assessment 2010 (RM) Rental income Less Expenses Adjusted Income 420,000 50,000 370,000 2011 (RM) 120,000 45,000 75,000 2012 (RM) 120,000 48,000 72,000 Example 27 Facts are the same as in example 26 but the letting of the first building is treated as a business source under paragraph 4(a) of the ITA whereas the letting of the second building is treated as non-business source under paragraph 4(d) of the ITA.The adjusted income from rental for the years of assessment 2010 to 2012 is computed as follows Issu e B Page 21 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA Rental source under paragraph 4(a) of the ITA Year of assessment 2010 (RM) Rental income Less Expenses Adjusted income Less Expenses for a period ending 31. 12. 2011 Amended adjusted income Less Expenses for a period ending 31. 12. 2012 Amended adjusted income 300,000 20,000 280,000 15,000 265,000 18,000 247,000Expenses incurred in the years of assessment 2011 and 2012 are allowed a deduction from rental income which is assessed in the year of assessment 2010. Therefore the assessment for the year of assessment 2010 has to be amended when the expenses are incurred in 2011 and 2012. Rental source under paragraph 4(d) of the ITA Year of assessment 2010 (RM) Rental income Less Expenses Adjusted income 120,000 30,000 90,000 2011 (RM) 120,000 30,000 90,000 2012 (RM) 120,000 30,000 90,000 10. Capital allowances 10. If the letting of real property is tre ated as a business source, capital allowances can be claimed on capital disbursal incurred on plant and machinery. The provisions in Schedule 3 of the ITA relating to capital allowances shall apply to the business of letting of real property. Issue B Page 22 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 10. 2 If the letting of real property is treated as a business source and the letting of real property ceases temporarily due to the circumstances mentioned in paragraph 8. . 2 of this Ruling, capital allowances can still be claimed in respect of the period the real property is not let out provided the real property is maintained in good condition and is made available for letting. Example 28 Saravanan Sdn Bhd let out a shop lots building since 2008. The letting is treated as business source. On 1. 4. 2010 the building is repaired and cannot be occupied until 31. 5. 2010. The building is only let out aga in on 1. 6. 2010. Capital allowances claimed for the year of assessment 2010 is RM30,000. eventide though the letting of shop lot building ceases from 1. . 2010 to 31. 5. 2010, the whole amount of capital allowances of RM30,000 can be claimed in the year of assessment 2010 since the letting ceases temporarily due to the repair of the building. Example 29 Harris Property Sdn Bhd owns a 5-storey building which is let out to Fetty Holding Bhd since 2007. The letting of the real property is treated as business source. Harris Property Sdn Bhd closes its account on 31 December every year. On 1. 3. 2010, the tenancy of the building ceases and Fetty Holding Bhd does not renew the tenancy. The building is left vacant until 31. 2. 2011 despite the efforts of the company to dumbfound a new tenant (including advertising the letting in several newspapers). Harris Property Sdn Bhd only manages to let out the building to another company on 1. 1. 2012 (absence of tenants for a period of 22 months ). Capital allowances have been claimed since 2007. purge though the letting of building ceases from 1. 3. 2010 to 31. 12. 2011, capital allowances can be claimed in the years of assessment 2010 and 2011 since the letting ceases temporarily due to the absence of tenants for a period of less than 2 years.Example 30 Facts are the same as in example 29 except that the building is not let out until 31. 3. 2012. Harris Property Sdn Bhd only manages to let out the building to another company on 1. 4. 2012 (absence of tenants for a period of 25 months). Harris Property Sdn Bhd is entitled to claim capital allowances for the years of assessment 2010 and 2011. Harris Property Sdn Bhd is also bailable to claim capital allowance for the year of assessment 2012 if the letting of the building is treated as a business source for that year of assessment.Issue B Page 23 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 1 0. 3 If there is a heighten in tax treatment of the letting of a real property from a business source under paragraph 4(a) of the ITA to a non-business source under paragraph 4(d) of the ITA in the basis period for a year of assessment, the person who lets out the real property has two sources of income from the same real property in that basis period, i. a business source under paragraph 4(a) of the ITA and a non-business source under paragraph 4(d) of the ITA. If as a result of the change 10. 3. 1 a company becomes an investment holding company (IHC), the rental income (business source) would be assessed as income under paragraph 4(d) of the ITA. Therefore, the company is not entitled to claim for capital allowances on plant and machinery since they are not used for the purpose of a business at the end of the basis period for that year of assessment. 0. 3. 2 a company does not become an IHC, the company still derives rental income under paragraph 4(a) and 4(d) of the ITA in respe ct of the real property. Even though the company is not an IHC, the company would not be entitled to claim for capital allowances on plant and machinery since they are not used for the purpose of a business at the end of the basis period for that year of assessment. Note The determination of whether a company is an IHC or not is explained in the Public Ruling No. /2011 (Investment Holding Company). 10. 4 If a company has a business source and a rental source (not necessary to determine whether an IHC or not since its main activity is not the holding of investments) and there is a change in tax treatment of the letting of a real property from a business source under paragraph 4(a) of the ITA to a nonbusiness source under paragraph 4(d) of the ITA in the basis period for a year of assessment, the company still derives rental income under paragraph 4(a) and 4(d) of the ITA.The company would not be entitled to claim for capital allowances on plant and machinery since they are not used f or the purpose of a business at the end of the basis period for that year of assessment. Note In the case where capital allowances cannot be claimed, the residual expenditure of the plant and machinery forget be decreased by notional allowances for that year of assessment and subsequent years of assessment. Example 31 Menara Sdn Bhd owns an office building consisting of 20 units and lets out all the units in full furnished since 2006.The letting is treated as a business source since maintenance services and support services are comprehensively and actively provided by Menara Sdn Bhd. Capital allowance have been claimed on the furnitures in the office building. Issue B Page 24 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA However from June 2010, Menara Sdn Bhd did not provide maintenance services and support services.Menara Sdn Bhd closes its account on 31 December every year. Menara Sdn Bhd is not ent itled to claim capital allowances on the furnitures in the office building for the year of assessment 2010 since the furnitures are not used for the purpose of a business at the end of the basis period for that year of assessment. Notional allowances will be deducted to arrive at the residual expenditure of the furnitures for the year of assessment 2010 and subsequent years of assessment. 0. 5 If more than one real property is let out and there is a change in tax treatment of any of the real properties from a business source under paragraph 4(a) of the ITA to a non-business source under paragraph 4(d) of the ITA in the basis period for a year of assessment, capital allowances can be claimed on plant and machinery for the real property which remains as a business source under paragraph 4(a) of the ITA.If there is a change in tax treatment of the letting of a real property from a non-business source under paragraph 4(d) of the ITA to a business source under paragraph 4(a) of the ITA i n the basis period for a year of assessment, the person who lets out the real property has two sources of income from the same real property in that basis period, i. e a non-business source under paragraph 4(d) of the ITA and a business source under paragraph 4(a) of the ITA.Capital allowances can be claimed on plant and machinery in the real property since they are used for the purpose of a business at the end of the basis period for that year of assessment. For the purpose of cipher capital allowances, the qualifying expenditure for the plant and machinery is the market value on the first day they are used in the business. Example 32 Teguh Sdn Bhd closes its account on 31 December every year and its main activity is the holding of investments. The company owns and lets out a fullyfurnished 10-storey office building.The letting is treated as a rental source under paragraph 4(d) of the ITA. From 1. 3. 2010 the company provides maintenance services and support services comprehensive ly and actively. The company is not an IHC in the year of assessment 2010 since the income from holding of investment is less than 80% of its gross income. Teguh Sdn Bhd is entitled to claim capital allowances on the furnitures in the office building for the year of assessment 2010 since they are used for the purpose of a business at the end of the basis period for that year of assessment.For the purpose of computing capital allowances for the year of assessment 2010, the qualifying expenditure for the furnitures is the market value on 1. 3. 2010. No initial allowance will be given. Issue B Page 25 of 26 10. 6 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 11. Industrial building allowance 11. 1 If a person owns a building lets out the building and the building is in used as an industrial building, industrial building allowance can be claimed by the owner of the building even though the letting is a non-busines s source.If the letting of real property is given a special treatment as explained in paragraph 4. 4 of this Ruling, the owner of the building is eligible to claim industrial building allowances on the qualifying building expenditure incurred. 11. 2 12. Replacement cost of furnishings If the letting of a furnished real property is treated as non-business source, cost of replacing furnishings such as furniture and air conditioner can be claimed as a deduction from gross income from that letting. 13.Letting of part of building used in the business If a building, whether owned or rented, is used for business purposes and part of the building is let out, the rent arising from the letting is treated as part of income from the existing business source. 14. Effective date This Ruling is effective for the year of assessment 2011 and subsequent years of assessment. This Ruling supersedes Public Ruling No. 1/2004 issued on 30 June 2004. Director General of Inland Revenue, Inland Revenue Board Malaysia. Issue B Page 26 of 26