Mid Term 220

urinate Assessment Midterm mental testing scalawag 1 of 9 MGT220. discipline TECHNOLOGY (MGT220) > TAKE ASSESSMENT MIDTERM EXAM Take Assessment Midterm interrogatory visit Midterm Exam Instructions Always pick the single best answer. Blank answers will be s internalityd as incorrect. Multiple Attempts This Test aloneows 2 attempts. This is attempt number 1. Force Completion This Test cornerst genius be saved and resumed later. mind Completion Status scruple 1 2 points Sellers generally shoot from e-auctions due to the opportunity to bargain for lower prices. keep open real out of true irresolution 2 2 points Nokia has entered the mobile gaming world.It markets near-distance multiplayer gaming over __________ and wide- compass gaming over __________ profits. cede A. cellular local atomic number 18a B. Bluetooth cellular C. GPS wide atomic number 18a D. WiMax analog E. Question 3 2 points Using wireless technologies, one buttocks create applications that atomic number 18 not available with wireline systems. retain True False Question 4 2 points save up 2 points In general, which of the following is true about the transmission of confidential and personalised information between an RFID reader and a back-end database protect? ransom Blogs, mashups, instant messaging, and wikis are examples of A. avatars B. social reckon C. virtual worldsD. wireless communications Question 5 http//coursesite. umtweb. edu/webapps/assessment/ concentrate/launch. jsp? course_assessment_id= 9/25/2012 Take Assessment Midterm Exam knave 2 of 9 A. Those transmissions are sent over proficient networks to keep the information secure. B. Information sent via those transmissions is protected using encryption. C. RFID tags do not yet hold confidential or personal information. D. Firewalls are apply to protect information in transit. Question 6 2 points Remote administ symmetryn Trojans (RATs) are a class of backdoors that are extremely dangerous because they alter remote control over the infected machine. take over True False Question 7 2 points bear 2 points A(n) __________ is an abridgment of the benefits of using a specific business deterrent example. Save Productivity in an opening move can be measured in terms of A. the amount of input per amount of time B. the ratio of the amount of output to the amount of input C. the number of units produced D. market ploughshare Question 8 A. core competency B. exchange C. RFQ D. value proposition Question 9 2 points A valuable belongings of e-tailing is the ability to offer customized products and services to individual customers at a reasonable price and quickly. Save True False Question 10 2 pointsWith two-factor authentication, two fictitious characters of information are used to verify the users identity, such as passwords and botnets. Save True False Question 11 2 points atomic number 53 of the worst and approximately prevalent crimes is identity theft, which has been made worse by widespread electronic sharing and databases. http//coursesite. umtweb. edu/webapps/assessment/take/launch. jsp? course_assessment_id= Save 9/25/2012 Take Assessment Midterm Exam Page 3 of 9 True False Question 12 2 points Directories and hyperlinks from other Web sites and intelligent search agents service buyers find the best introduces and products to match their needsSave True False Question 13 2 points _________ percent of companies that sire a significant data loss die within five years, according to Freeman Mendel, the soften of the FBIs 2006 Infragard National Conference. Save A. 7 B. 23 C. 57 D. 93 Question 14 2 points A risk associated with tools that are meant to improve the productivity and quality of life in general is that they can flatus to abuses such as intruding on an employees or managers personal time. Save True False Question 15 2 points Responsibility for internal control and compliance with information security olicies rests directly on end-users. Save True False Question 16 2 points Packet technologies convert voice, video, and data into packets that can be transmitted together over a single, high-speed network eliminating the need for separate networks. Save True False Question 17 2 points Advances in converged networks, SIP, and tools have eliminated the barriers to full integration and interoperability. Save True http//coursesite. umtweb. edu/webapps/assessment/take/launch. jsp? course_assessment_id= 9/25/2012 Take Assessment Midterm Exam Page 4 of 9 False Question 18 2 pointsThe software system-as-a-service (SaaS) approach is ground on the social movement for developing applications in-house rather than buying them. Save True False Question 19 2 points A(n) __________ is a method of doing business by which a company can generate revenue to sustain itself. Save A. adaptive strategy B. business model C. electronic commerce Web site D. summonss model Question 20 2 points According to the market intelligence firm IDC, organi zations with a 1,000 or to a greater extent knowledge workers lose over $5 million annually because of Save A. time wasted by employees reformatting data as they move among applications.B. data that is out of context or outdated. C. the inability of knowledge workers to share data with others working on the same project. D. the inability to synchronize data. Question 21 2 points One example of an integrated messaging system is __________, which combines wireless communications, vehicle monitoring systems, and vehicle location devices. Save A. collaborative commerce B. supply chain trouble C. voice portal D. wireless telemetry Question 22 2 points Which of the following is not accurate regarding businesses that collect data about employees or customers? SaveA. The data must be available to auditors. B. Businesses have a legal duty to protect this data. C. The data should be accessible only to authorized people. D. Securing the data from abuse by authorized parties is expensive and difficult. Question 23 2 points http//coursesite. umtweb. edu/webapps/assessment/take/launch. jsp? course_assessment_id= Save 9/25/2012 Take Assessment Midterm Exam Page 5 of 9 An example of a mobile enterprise application is sales force mechanization (SFA), which enables sales force employees to type orders straight into an ERP while at a clients site.Benefits include a diminution in clerical mistakes and improved supply chain operations. True False Question 24 2 points Save 2 points Information systems can be organized according to organizational hierarchy (e. g. , departmental, enterprisewide, and interorganizational) or by the nature of supported task (e. g. , operational, managerial, and strategic). Save Web 1. 0 was basically organized almost each of the following however A. corporations B. media C. software D. technology Question 25 True False Question 26 2 points Save 2 points Several banks in Japan issued __________ cards to customers.These cards store a template of th e persons palm vein to authenticate the customers identity when withdrawing money. Save The ________ suite is the standard used with almost any network service. A. Internet protocol B. Transport Control protocol C. User Datagram Protocol D. Voice over IP Question 27 A. smart B. RFID C. ATM D. adaptive Question 28 2 points Save Which is the first step in the process of managing business capital punishment? A. Determine how to attain the performance levels. http//coursesite. umtweb. edu/webapps/assessment/take/launch. jsp? course_assessment_id= 9/25/2012 Take Assessment Midterm ExamPage 6 of 9 B. Assess where the organization stands with respect to its goals, objectives, and measures. C. Decide on desired performance levels. D. Set the budget for achieving performance or goals. Question 29 2 points Microsoft releases _________ to update and patch vulnerabilities in its operating systems, including Vista, and other software products, including Office 2007. Save A. firewalls B. podcas ts C. service packs D. workbooks Question 30 2 points Reasons why managers may not be able to trust their data include all of the following except Save A. Data are too synchronized. B. Data are out of context.C. Data are outdated. D. Data are so elicit that they require weeks to analyze. Question 31 2 points A computer system essentially organizes data into a hierarchy that begins with bits and proceeds to bytes, fields, files, databases, and records. Save True False Question 32 2 points Save Databases are the optimal way to store and access organizational data. True False Question 33 2 points Social network analysis (SNA) is the mapping and measuring of relationships and feed ins between people or groups. Nodes in the network are the people or groups, while the links show relationships or flows between the nodes.Save True False Question 34 2 points Save What is significant about 4G networks? http//coursesite. umtweb. edu/webapps/assessment/take/launch. jsp? course_assessment_id= 9/25/2012 Take Assessment Midterm Exam Page 7 of 9 A. 4G has a circuit switched subsystem B. 4G is based purely on the Internet Protocol (IP) C. 4G is the convergence of the features of 2G and 3G D. All of the above Question 35 2 points Save All of the following correctly define the networking technology except A. WAP is an Internet protocol create for transferring information on the Internet to and from wireless clients. B.EV-DO is fast wireless broadband access that runs in a Wi-Fi hotspot. C. Instant messaging has become a mission-critical collaboration tool for over 130 million workers in businesses of all sizes. D. Bluetooth is how mobile phones, mobile and fixed computers, and PDAs can be easily interconnected using a short-range RF wireless connection. Question 36 2 points A supply chain is the flow of materials, information, money, and services from raw material suppliers through factories and warehouses to the end customers. Save True False Question 37 2 points A(n) antivi rus software is a technology that checks Internet packets sent to nd from a network and enforces access-control policies between networks. Save True False Question 38 2 points The virtual elimination of software-upgrade cycles makes applications perpetual worksin-progress and allows fast prototyping using the Web as a platform. Save True False Question 39 2 points When dealing with consumer-facing applications, such as online banking and ecommerce, strong authentication must be balanced with ________. Save A. be B. convenience C. privacy risks D. war driving risks Question 40 2 points Save A wiki is all of the following except http//coursesite. mtweb. edu/webapps/assessment/take/launch. jsp? course_assessment_id= 9/25/2012 Take Assessment Midterm Exam Page 8 of 9 A. a software program B. a discovery tool C. a collaboration site D. a search engine Question 41 2 points Data warehouses are designed as online analytical processing (OLAP) systems, meaning that the data can be queried a nd analyzed some(prenominal) more efficiently than application databases. Save True False Question 42 2 points Save 2 points Fraud detection is too complex to be handled effectively by intelligent analysis engines using advanced data warehousing. SaveWhat is the technology that enables Internet browsing from wireless devices? A. WAP B. EMS C. WiMax D. WLAN Question 43 True False Question 44 2 points Which of the following factors is not a major type of business pressure on enterprises? Save A. Homogenous workforce B. Powerful customers C. Regulatory compliance D. Terrorist attacks and mother country security Question 45 2 points ___________ support functional managers by providing them with periodic reports, such as weekly sales volume and comparisons of actual expenses to budgeted expenses. Save A. Personal information managementsB. Transaction processing systems C. vigilance information systems D. Enterprise systems http//coursesite. umtweb. edu/webapps/assessment/take/launch. jsp? course_assessment_id= 9/25/2012 Take Assessment Midterm Exam Question 46 Page 9 of 9 2 points Mary Kay transformed itself from traditional modes of operation to a business model that enabled rapid growth into new markets by doing all of the following except Save A. networking various applications so they communicate with each other B. using business service management to connect to consultants. C. sing social computing for marketing D. outsourcing its IT infrastructure Question 47 2 points M-commerce B2C applications are concentrated in three major areas, which include each of the following except Save A. sell shopping for products and services B. advertising C. mobile portals D. selling digitized content such as music, movies, or games Question 48 2 points Save Data redundancy wastes physical storage media, makes it difficult to obtain a comprehensive view of customers, and increases the costs of entering and maintaining the data. True False Question 49 2 pointsAt a strategic level, the totality of a companys data resources is nearly irreplaceable. Yet data at this macro-level remains by and large overlooked by corporate leadership. Save True False Question 50 2 points Save Why is auditing a Web site important from the perspective of risk? A. It is a good prophylactic device measure to manage legal risk. B. It is a key part of disaster recovery. C. To insure that biometrics were utilise properly. D. It is a necessary corrective action. http//coursesite. umtweb. edu/webapps/assessment/take/launch. jsp? course_assessment_id= 9/25/2012

Problems Related to Internet Addiction on Children Essay

Internet could be considered as one of the best useful technological invention of our time. One provoke find every kind of information which s/he looks for on the net income. Because it is very useful, it is used by almost everybody especially by young people. Sometimes victimization net profit too much may cause a serious problem named internet dependency, which incites mostly children. Internet addiction is a serious problem affecting especially children in cardinal possible ways. Firstly addiction to internet influences children negatively regarding their socialisation.Children are affected by internet addiction because it takes too much time. For example, children who buy the farm too much time with computer can not spend enough time with their family. They can not have fun enough with their family. So they evaluate a weak relationship with their family. In addition, spending too much time with computer instead of drill books may cause a weak talking skill. Moreover, n ot playing classical children games might affect childrens socialisation.Children who spend time with computer instead of playing classical children games with their friends because of internet addiction lead probably have weak social relationships in future. Having considerably childhood friends is vital for having a good adulthood social life. Also, they can not learn how to struggle with real people outside because of lack of playing classical children games. It may cause cosmos unsuccessful in their work life in future. Secondly, using too much internet might contribute to psychological problems in children.Overuse may cause increasing desire to use internet related to insufficient triumph. Children addicted to internet can not get the same joy with their first internet using. The jot decreases day by day. They enlarge their daily internet using time in order to reach the same joy with the joy which they get previous day. Overuse may also cause being aggressive and anxious when being kept away from internet for a long time. These symptoms may even turn into symptoms of depression. Furthermore, children addicted to internet could become not to able to differentiate real life from online life.They may be extremely elated when they reach a higher level in an online game. They do not care about as much as they care about online games. They also identify themselves with virtual characters in online games. To sum up, internet addiction may cause two possible problems on which are related to their socialisation and psychology. Children should be protected from internet addiction in order to be raised as a salubrious generation. Parents should make their children attend real activities (such as scouting). They also should limit their childrens internet using time.

Acca F6

Taxation (Malaysia) Monday 1 December 2008 Time all(prenominal)owed Reading and cooking Writing 15 minutes 3 hours ALL FIVE questions atomic number 18 compulsory and must(prenominal) be attempted. Tax rates and salarys are on pages 23. Do non open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants report F6 (MYS) Fundamentals Level Skills Module 8DMYSTT account F6MYS SUPPLEMENTARY INSTRUCTIONS . 2. 3. Calculations and hammerings should be made to the adjacent RM. All apportionments should be made to the nearest whole month. All workings should be shown. TAX RATES AND ALLOWANCES The get hitched withing impose rates, allowances and values are to be used in answering the questions. Income tax rates Resident in dividual Chargeable income plenty Cumulative RM RM 2,500 2,500 2,500 5,000 15,000 20,000 15,000 35,000 15,000 50,000 20,000 70,000 30,000 100,000 150,000 250,000 Excess Tax payable Rate Cumulative % RM 10 0 11 25 13 475 17 1,525 13 3,475 19 7,275 24 14,475 27 54,975 28 Resident comp any(prenominal) compensable up ordinary share capitalFirst RM500,000 20% 26% RM2,500,000 or less More than RM2,500,000 Non-occupier Company se conservation of parityte Excess over RM500,000 26% 26% 26% 28% Personal deductions Self Self extra if disabled Spouse Spouse additional if disabled Child basic rate Child high rate Disabled sister Life insurance premiums and approved scheme contributions checkup expenses for parents Medical expenses for unspoiled disease of self, teammate or child, including up to RM500 for medical examination Basic supporting equipment for self, spouse, child or parent if disabled Educational and medical insurance for self, spouse or childStudy course fees for skills or qualifications leveraging of a personal computer Purchase of books, magazines etc for personal use Purchase of sports equipment Deposit for a child into the National Education Savings Scheme 2 level best maximum RM 8,000 6,000 3,000 3,500 1,000 4,000 5,000 6,000 5,000 maximum maximum maximum maximum maximum maximum maximum maximum 5,000 5,000 3,000 5,000 3,000 1,000 300 3,000 8DMYSTT Paper F6MYS Rebates Individual with chargeable income not exceeding RM35,000 Basic rate Rate for an individual entitled to a deduction for a spouse or a former wife RM 350 700Value of benefits in kind Car and fuel scale personify of machine (when rising) RM Up to 50,000 50,001 to 75,000 75,001 to 100,000 100,001 to 150,000 150,001 to 200,000 200,001 to 250,000 250,001 to 350,000 350,001 to 500,000 500,001 and above Prescribed annual value of private usage of automobile RM 1,200 2, cd 3,600 5,000 7,000 9,000 15,000 21,250 25,000 sack per annum RM 600 900 1,200 1,500 1,800 2,100 2,400 2,700 3,0 00 The value of the car benefit equal to half the prescribed annual value (above) is taken if the car provided is more than five (5) geezerhood old, but the value of fuel provided remains unchanged.Household furnishings, apparatus and appliances RM per month Semi-furnished with article of furniture in the lounge, dining room, or bedroom 70 Semi-furnished with furniture as above plus air-conditi adeptrs, and/or curtains and carpets 140 Fully furnished premises 280 Domestic help 400 Gardener 300 number one wood 600 Telephone (fixed or mobile) RM per annum 300 300 Hardware Bills Capital allowances Industrial buildings Plant and machinery general go vehicles, obese machinery Computers, information technology equipment and computer software Office equipment, furniture and fittings Initial Rate % 10 20 20 20 20 Annual Rate % 14 20 40 10 Sales tax and dish out tax rates Rate % 10 5 Sales tax Service tax 3 P. T. O. 8DMYSPA Paper F6MYS 8DMYSAA Paper F6MYS ALL FIVE questions are compuls ory and MUST be attempted 1 pack and chant are husband and wife. James is disabled. The income and expenses of James and Carol for the stratum ended 31 December 2008 are expected to be as follows RM James role Salary 35,000 Carol Partnership business Statutory income Employment Salary Travelling allowance 4,350 16,600 3,000 James incurred expenses as follows Donation to an approved institution Contributions to Employees Provident FundMedical examination for self Medical expenses for his father Fees for his half-time course in Islamic financing at a university in Kuala Lumpur, recognised by the political science Carol incurred expenses as follows Contributions to Employees Provident Fund Medical expense on cancer treatment for herself Medical expenses for her mother Basic supporting equipment for her disabled father Travelling expenses incurred in the course of her work 2,600 3,850 400 1,300 1,100 2,156 2,700 900 3,600 4,000 Required (a) Compute the couples tax payable for th e year of judgment 2008 under stick assessment (i) s measureing that James made the election and (ii) assuming that Carol made the election. (12 marks) (12 marks) Notes (1) You should use two columns, one each for (i) and (ii) above. (2) You should indicate, by using the word nil, any expense power point that does not serve for personal relief. (3) Marks will be awarded for the use of accurate technical terms to describe the figures comprising the stages in the computation of chargeable income. (b) (i) Based on your tax computations in part (a), state which spouse should propose the election for joint assessment and why. (1 mark) ii) Analyse, quantify and summarise the tax saving resulting from making the election you imbibe specified in (i) above over the alternative election. (5 marks) (30 marks) 4 This is a blank page examination 2 begins on page 6 5 P. T. O. 8DMYSAB Paper F6MYS 2 apricot Sdn Bhd, a resident gild with a nonrecreational up ordinary share capital of RM2 mi llion, is engaged in the force of cosmetic products. The companys profit and loss account for the year ended 31 October 2008 is as follows Note RM000s 1 2 3 4 4 5 6 2,300 388 461 700 7 (2) 164 618 (177) 66 2,675 Sales Cost of sales Gross profitLess Remuneration Contributions to approved schemes Entertainment royal sept Penalty for late payment of withholding tax on royalty Gain on government activity of a forefront Repairs and maintenance Depreciation Bad debt recovery Lease lettings Advertising 7 8 RM000s 27,800 (11,200) 16,600 (7,200) 9,400 Profit before taxation Notes (1) Remuneration includes RM 114,000 400,000 Salaries of disabled employees Entertainment allowance to senior oversight (2) Contributions to approved schemes comprise RM 276,000 112,000 388,000 Employees Provident Fund Beauty Sdn Bhd schemeThe company contributes 12% to the Employees Provident Fund for all employees and an additional 8% to the Beauty Sdn Bhd scheme in respect of the remuneration of RM1,0 00,000 and the entertainment allowance of RM400,000 paid to senior management executives. (3) Entertainment includes the cost of launching new products amounting to RM38,000. (4) A royalty amounting to RM630,000 net of the 10% withholding tax was paid to a non-resident on 15 September 2008, in respect of the new products. The amount of the withholding tax and the related penalty remain unpaid. (5) Gain on disposal of a vanA van was disposed of in August 2008 for RM36,000. The van had been purchased in December 2005 for RM65,000. (6) Repairs and maintenance includes costs of inspection and repair to the companys office building amounting to RM58,000. The reason for this expenditure was to provide a safe employment for disabled workers. (7) The bad debt recovery is in respect of a trade debt taken over from some other company carrying on the same business, three years ago. (8) Lease rentals are in respect of a motor vehicle costing in excess of RM150,000. The lease rentals commence d on 1 December 2007 at RM6,000 per month for a period of 30 months. 8DMYSAB Paper F6MYS (9) Other information (i) A sum of RM60,000 was incurred on alterations to the companys factory building, in order to install general machinery costing RM340,000. (ii) A sum of RM810,000 was incurred on cutting the impart in order to prepare a site to install heavy machinery costing RM190,000. (iii) For the year of assessment 2008, capital allowances for plant and machinery will amount to RM849,000 and industrial building allowances to RM295,000, excluding any allowances or adjustments attribu duck to the capital expenditure referred to in (i) and (ii) above.Required (a) Compute the tax payable by Beauty Sdn Bhd for the year of assessment 2008. Note your computation should start with the profit before taxation figure and follow the descriptions used in the notes to the profit and loss account, indicating nil in the appropriate column for any item that does not require adjustment. (18 marks) (b) Explain your treatment of the items stated below (i) (ii) (iii) (iv) (v) approved schemes (note 2) disposal of a van (note 5) renovations to the office building (note 6) lease rentals (note 8) and he expenditure incurred in respect of the heavy machinery and its installation (note 9 (ii)). (7 marks) (25 marks) 7 P. T. O. 8DMYSAC Paper F6MYS 3 Freshgreen Sdn Bhd is in the business of cultivating vegetables. The adjusted income of the company for the year ended 30 June 2008, before taking into account the following, amounted to RM563,000. The information given below relates to the business activities of the company during the financial years 2007 and 2008 Date July 2006 July 2006 July 2006 September 2006 Expenditure Cost of land Construction of roads and bridges farm house for business (note 1) vivification billet for workers Cost of lorry (note 2) Cost of general machinery RM 350,000 34,000 38,000 72,000 64,000 87,000 Notes (1) The farm is situated in a remote area, thus the bui ldings on the farm have no value other than for the working of the farm. (2) The lorry was bought under a hire purchase agreement. The company made an initial payment of RM18,000 in July 2006. The balance was paid over a period of 23 months at RM2,200 per month, inclusive of interest of RM200 per month. The share payments commenced on 1 August 2006.In July 2007 the company carried out planting of crops and incurred RM19,000 on clearing land and RM161,000 on fertiliser and seedlings. In January 2008 the company carried out replanting of crops and incurred the following expenses RM 22,000 115,000 7,000 Clearing land Fertiliser and seedlings Labour In March 2008 Freshgreen Sdn Bhd disposed of the following assets on which agriculture allowance had been claimed in the previous years Assets enclose Living quarters for employees Date of construction 1 January 2005 6 August 2005 Cost RM 25,000 60,000The store and the living quarters were disposed of for RM10,000 and RM35,000 respectivel y. Required (a) Compute the agriculture allowance and capital allowance under document 3, Income Tax Act, that can be claimed by Freshgreen Sdn Bhd for the year of assessment 2008. (10 marks) (b) Compute the statutory income of Freshgreen Sdn Bhd for the year of assessment 2008. (7 marks) (c) Compute the agriculture charge on the basis that Freshgreen Sdn Bhd made an election to spread the charge, under para 27, Schedule 3, Income Tax Act, clearly indicating the years of assessment affected. 3 marks) Note the rates of agriculture allowance are as follows Rate 50% 50% 50% 20% 10% Clearing and preparing land Planting of crops Construction of roads and bridges on a farm Construction of living quarters for workers Construction of buildings (20 marks) 8 8DMYSAD Paper F6MYS 4 (a) (i) For the year of assessment 2008 Cik Lee has income from three sources employment, business and the rental of property. Required enounce, with explanations, the provisions of the law applicable to Cik Lee in respect of the payment of tax for the year of assessment 2008. (3 marks) ii) Encik Koon is expected to have the following income for the year of assessment 2008 RM 180,000 130,000 310,000 10,000 300,000 57,500 Statutory income from employment Statutory income from a partnership business Aggregate income Approved donations Total income Tax payable For the year of assessment 2008, in addition to the tax deducted from his remuneration under the Schedular Tax Deduction (STD) system, Encik Koon paid tax instalments amounting to RM12,000, as per his industry to the Director General of Inland Revenue, to vary the amount of his payment.Required Compute the penalty, if any, resulting from the application by Encik Koon to vary the instalment amounts. (6 marks) (b) Encik smith is employed as a service director of a company and his salary is RM180,000 per annum. Encik Smith is provided with unfurnished living accommodation for which the company pays rent amounting to RM60,000 per annum. Enci k Smith is not provided with a company car but he has been given the option of (i) a number one wood provided by the company or (ii) the reimbursement of the drivers salary amounting to RM15,600 per annum. RequiredState, with explanations and supporting calculations, which of the above options Encik Smith should choose from a tax perspective. (6 marks) (15 marks) 9 P. T. O. 8DMYSAA Paper F6MYS 5 (a) Chongdart Sdn Bhd is a licensed manufacturer in the business of making computer tables. The companys records for the period from 1 July to 31 August 2008 show the following Sale of 1,200 tables at RM40 each excluding sales tax, of which 900 were sold to customers in Malaysia and 300 were exported to China. Purchase of the following raw materials and component parts Castors for table legs including sales taxLocks for drawers, imported from Thailand Rollers for pull-out shelf and drawers, purchased from Heng Sdn Bhd, a licensed manufacturer Paint for painted finish undertaken by a subcont ractor RM 3,000 2,300 6,400 5,100 None of the above items are exempt from sales tax. Chongdart Sdn Bhd obtained the approval of the Director General of impost and Excise for the import of the locks from Thailand and the purchase of the rollers from Heng Sdn Bhd. The subcontractor was exempt from licensing in view of the fact that its annual sales derangement does not exceed RM20,000. The appropriate rate of refund under the credit system is 8%.Required State the particulars which Chongdart Sdn Bhd must disclose in the sales tax return, Form CJP No. 1, for the taxable period 1 July to 31 August 2008, together with the due date of payment of the tax to the Director General of customs duty and Excise. (5 marks) (b) AB Sdn Bhd, a firm of licensed surveyors, issued an invoice to Buildup Sdn Bhd, on 4 March 2007, for surveying work amounting to RM15,000, disbursements amounting to RM950 and the service tax payable. In April 2007 Buildup Sdn Bhd paid a sum of RM10,400 for the full amoun t of the disbursements and 60% of the fees, including the service tax thereon.The balance outstanding was written off as a bad debt by AB Sdn Bhd in November 2008, when Buildup Sdn Bhd went into compulsory liquidation. Required (i) State the amount of the service tax payable by AB Sdn Bhd in respect of the above invoice, together with the due date(s) for payment of the tax to the Director General of usance and Excise. (3 marks) (ii) Compute the amount of the service tax that AB Sdn Bhd can recover from the Director General of custom and Excise in due course, in respect of the bad debt written off. (2 marks) (10 marks) End of Question Paper 10

Macroeconomic Analysis Essay Example | Topics and Well Written Essays - 500 words

Macroeconomic Analysis - Essay ExampleIn the short figure out there would be relatively spirited rates of unemployment delinquent to reduced money supply in an economy (Piros, 2013). Borrowing of funds allow be quiet expensive as the rates of touch on would be hiked to discourage the ecumenical commonplace from holding more funds as the population corpse relatively low decreasing the demand.Since the central bank offering more interest at present, the general public will have desire to invest in the feds proposal and limit other wants as it would be profitable to hold the government securities than to hold money (Mariathasan, 2010). The population in the nation is relatively low with little income at their disposal and with an increasing levels of unemployment, an increase in supply to any public commodity will not yield profits rather losses. Even if the feds invests the money for the improvement of the society, in the short run the economy will have to bear with increasing rates of inflation collectible to the reduced circulation of moneyDue to the economic changes above, I would advise my uncle not to invest in the shops and houses as it would be relatively expensive as the rates of construction will be relatively high due to the high interest rates (Mariathasan, 2010) Furthermore, the demand for the commodities will be highly reduced due to the decrease of money that circulates in the economy leaving consumers with relatively subaltern amounts to spend on utilities equivalent new housing. Housing construction are investment that is majorly determined by the population of the country. A small population will make the venture unattractive while taking a much extended time to recover its cost which will only results in holding capital that would have been otherwise invested elsewhere like in the government securities which would bring instant income in the present and the future. The economy will also

Professionalism of aviation in human factor Essay

Professionalism of air power in human factor - Essay ExampleThe authors also believe that knowledge in the line industry is accumulated through several classs of experience, readying, and exposure to the real world. A make do of accidents lay down been account, and 75% of them have been due to unprofessionalism from the pilots and crew members (Kinnaird). The paper looks at an insight of several accidents that have been reported to have been caused by unprofessionalism of the crew members.However, judgment is considered as one of the fundamental aspects in maintaining professionalism in the aviation industry. Judgment acts as a basis of safety according to the authors. The authors argue that it is also through training and discipline that professionalism is developed. As a pilot, courage is necessary while making decisions and accepting the responsibility of the actions an single(a) takes as a pilot. That is because pilots carry lots of human lives that must be protected. Re search indicates that a lot of errors that occur in the aviation industry are usually caused by pilot error. The researchers argue that their findings go down pilot errors at 75% of all the mishaps that occur in the aviation industry by the year 2000 (Thompson).It has also been found that personal problems such as medical conditions, stress and family instability also add to pilot errors. Alcoholism has also been pointed out by many researchers as a cause for unprofessionalism. drop of adequate training and newly acquired rules in the aviation industry has also been cited (Rizzo). It must be tell that the current world is quickly changing in terms of science and technology something that has also been rampant in the aviation industry. For this reason, the National Transportation Safety Board insists in atomization in rig to enhance professionalism and safety in the industry. Social problems like welcoming a new born in the

Summary Essay Example | Topics and Well Written Essays - 500 words - 73

Summary - Essay typeSerious and violent felonies are exclusively listed in state regulations. Violent offenses comprise of score, burglary of a dwelling in which a dangerous or deadly weapon is used, rape plus other conjure offenses. Severe offenses comprise of the same offenses defined as violent offenses, but withal take in other crimes such as burglary of a home and assault with an intention to hold a murder or robbery. This regulation to a fault punishes habitual offenders (Walker 1).The law of imposing longer jail sentences for habitual offenders than starting-time offenders who commit a similar crime. This is because Judges also take into consideration previous offenses before sentencing. Nevertheless, there is a more up to date history of mandatory prison sentences for habitual offenders. For instance, New York has a law, sour Felony Offender, which dates back to 19th century (Walker 2). Such sentences were, however, not obligatory in all cases, and judges had a good deal more caution than before as to what term of imprisonment may be imposed.The three strikes law, however, works. meet a state like California for instance. Violent crimes, especially murder, have gone down in the Los Angeles area, plus other areas of the southland (Garvey 1). Homicide count in Los Angeles in the year 2010 was 297. This was less than a third of the 1992 homicides that were kelvin (Garvey 1). However, this might only be a correlation and not underlying, as violent crime has also gone down in other parts of California where the three strikes rule is not obligatory. It should also be renowned that punishments for murder are exceptionally harsh. Murder results in tremendously long sentences, feel sentences without the likelihood of parole or even a death penalty (Garvey 1). Even though, it is a first conviction, murder still overshadows any curb effect of the three strikes law. Nevertheless, there is some proof that offenders on their last strike are more anxious t o flee

Domtar Research Paper Example | Topics and Well Written Essays - 250 words

Domtar - Research Paper ExampleTheir teaching would enhance them with skills in the way that they can dupe efficient strategic goals and how to implement the goals. The employees should be create according to their levels or ranks in the beau monde. The different groups should be trained differently (Bari, 2000).The learning quarrys in Domtar conjunction would be to cut costs. The costs will be cut if the attendes of the company are efficient. The otherwise objective would be to maintain a positive customer relationship. The customers should be considered before the company makes any decision and their satisfaction should be the source of any decision made. The other objective of the breeding should be to make feasible decisions that will ensure the prosperity of the business. The organizational constraints that may be incurred in the learning process may include finances. The learning process is an expensive process, hence the cost factor must be considered. The company m ay not be willing to invest a lot in employee training and that should be avoided. The other constraint may be the time constraint. In the course of the training, the operations of the company must also continue, that means that time available will be minimal. The learning should be unionised in a way that the sessions will be accommodated in the normal working schedule of the company. The other constraint that may exist will be resistance from employees. The constraints can be addressed by the employees been told the importance of the training. The other way the constraints can be addressed would be by the company providing resources that are useful in the training.