The Development Of Frank And Of Rita English Literature Essay

The Development Of Frank And Of Rita English Literature Essay At the beginning of the play, the audience see Frank in a sort of interesting way. The fact that Frank is looking at the bookshelf leaves us wanting to know what will happen next. Frank, at this point, begins talking to himself Where the hell? Eliot? this shows us that he is desperately trying to find a particular book, but this is not true as he pulls out the book and pulls out a bottle of whisky behind it. All of a sudden, the audiences impression of Frank changes from someone who is obsessed in reading, to someone who likes to hit the bottle. As the scene progresses, Frank is talking to Julia (Franks partner). We understand that Frank hates teaching in the Open University Oh God, why did I take this on? From this, it seems as if Frank regret his choice in taking up this job. Frank answers his own question, Yes, I suppose I did take it on to pay for the drink. This shows that Frank had taken this job in order to pay for his drink. We see that Franks important thing in his life is to drink. When Rita entered Franks room, the audience can see that Frank does not fully understand nature. When Rita said that the poster is very erotic, Frank says: Actually I dont think Ive looked at it for about ten years, but yes, I suppose it is. From this, we learn that Frank does not really appreciate life. Later on in Act 1 Scene 1, Frank describes Rita as the first breath of fresh air thats been in this room for years. This shows That Frank is bored of teaching student in contrast to her. He is interested in teaching new students. At the end of the scene, we see that Frank states about his feelings as a teacher in Open University. Frank describes himself as an appalling teacher and does not like the hours at the Open University. This shows the audience, how he does not like his job in spite of the fact that there is a breath of fresh air and that he feels Rita deserves the likes of someone better than himself. In the beginning of Act 1 Scene 2, we see Rita oiling Franks door, Willy Russell highlights that Frank is very lazy and that Rita is sort of doing everything for him. This makes the audience believe that Frank does not really care about the environment. We have seen that Frank does not really enjoy teaching students at the Open University. But, as scene two concludes. We see that Frank becomes interested in teaching and begins to talk about the way in which Rita should concentrate on the reason she has come to the university. Yes. And youre here for an education. Come on Forster! The audience are given the impression that Rita has already started persuading Frank as he now has a reason to come to work and be excited about it. While there are many ways in which Franks character is shown throughout the beginning of the play, the same goes with Rita. We first see Rita when she comes raging through the door and tells Frank to get the bleedin handle on the door. You wanna get it fixed. The audience reacts to Rita by noticing that she is an arrogant person. We also get the feeling that Rita is very confident. But this is not true when she said to pack the course in and later saying Im not, yknow confident like in response to a question Frank asked about her willingness to learn. At the beginning of the play, the audience see that Rita wants to be a genius. Frank asks Rita why did you enrol in first place? after which Rita answers that she wants to know everything. We know that she is eager for knowledge, when she asked, What does assonance mean?, See I wanna discover meself first. At the beginning of the play, we also learn that Rita is inexperienced in a number of ways. The first clue of Ritas inexperience is through the quote from Frank: Its the sort of poetry you cant understand unless you happen to have a detailed knowledge of the literary references. Likewise, Rita seems to be under the impression that all books are literature and so Frank explains to her why that is not true. Her inexperience is also shown in the beginning of the play when Rita says that she has a lot to learn and that she describes herself as dead ignorant. As the play, progresses, Frank does not look as if he has changed much at all. This is shown from what Rita says in Act 2 Scene 2, Just that I thought youd started reforming yourself. This shows that Rita has not really influenced Frank. An example of him not changing is when Rita asks him, Are you still on this stuff? after which Frank admits to continue drinking: I need the drink to help me step delicately through it. At the beginning of the play, we saw many ways in which Franks relationship with Julia was not really exotic. Frank then says that Julia would be upset and jealous if Frank were to go to the theatre with Rita. He says it would be deaf and dumb breakfasts for a week. This gives us the impression that Frank cares about Julia and does not want to upset her. However, after his visit to France, Franks attitude towards Julia changes as, he talks to Rita about his trip to France, Frank says Julia left me, in a matter of fact tone. We can see that Franks character tells us how secure he really is. At the beginning of the play, Frank felt secure, but throughout the play, it suggests that he is very vulnerable. The first sign that we see his lack of confidence when in the end of Act 1 Scene 8 Frank says that he doesnt know if he wants to teach her, because he says that what Rita possesses is very precious. Frank likes the way Rita is at the moment; this can be shown when Frank invites Rita to his house, early in the middle of the play and when Frank sweet-talks Rita at the beginning. Frank uses many phrases to praise Rita, most of which arent taken seriously by Rita: Ah, but Rita, if I was yours would I stop out for days?; What Id actually like to do is take you by the hand and run out of this room forever; Rita why didnt you walk in here twenty years ago? After her visit to summer school and London, Frank says nothing. At the beginning of the play, Frank is the only one, who has any influence on her. But, throughout the play, the number of people having influence on her has increased. Rita begins sharing a flat with a friend called Trish. Rita admires Trish and wants to be like her, as a result changing her accent to the one Trish has. She says that she want to talk properly Frank is angry that she has changed her accent. After Frank tells Rita to stop it Frank begins to see that Trish is having a major influence on her. When Rita begins her friendship with the students at the university, Frank seems rather concerned about it. Rita says that she has only been talkin to them for five minutes and hes inviting me to go abroad with them all. instantly Frank says that she cant go. To prevent her going to France, Frank begins to make up excuses of how she cannot go, because of her exams. Rita, however, resists this and so Frank alters his excuse to how she cannot go because she has got her results to wait for The audience see Franks fear about the matter through when he says Is there much point in working towards an examination if youre going to fall in love and set off for the South of This is unusual as Rita never mentioned about being in love. We see that Frank is a paranoid because he does not want Rita to go on the holiday with them and be influenced by then. At the beginning of Act 1 Scene 5, the audience learn that Denny (Ritas husband) has burnt all of Ritas books because she had changed from how she was when he married her. Instead of trying for a baby, Rita wants to discover herself before doing so and that is precisely why Denny has acted in the way he did. Rita feels that she need to talk to Frank at the university rather than staying at home and fighting with Denny. We see that Ritas confidence is growing this is shown when Frank asked Do you want to abandon this course? and Rita says No. No! in a, determined way. This shows how her confidence has increased over her time at the Open University, and realising that being educated is more important than anything else. In the end of Act 1 Scene 5 and the beginning of Act 1 Scene 6, the audience see that Rita is determined to explore new things. In the end of Act 1 Scene 5, we learn how keen Rita is to see a live play; Well come on hurry up Im dead excited. Ive never seen a live play before. It is shown also when she says: I had to come an tell y, Frank, last night, I went to the theatre! A proper one, a professional theatre. At the end of Act 1 Scene 6, Frank invites Rita to his house, but we realise that Rita has a couple of problems. Firstly, Rita is worried about the attendance of Denny and how he would react if he were to come. Will you bring Denny?; (puzzled) all right. after which Rita says, What shall I wear? This shows that Rita feels that she is different in terms of class. It means that someone who is in same class does not ask what kind of clothes they would be required to wear. Secondly, just asking Denny if he wanted to visit Franks house, Denny went mad and they had a big fight about it. Rita also says that the wine was a factor in her attendance. When Frank says that he wouldnt mind if shed walked in with a bottle of Spanish plonk, Rita then says that It was Spanish and this is amusing to some level as what Frank consider to be rubbish wine, is precisely what Rita had brought along. In Act 1 Scene 7 we see that Ritas character is also the reason for her difference to Frank and his friends. Rita wants to be like them I wanna talk seriously with the rest of you Rita then tells Frank about how she visited the pub. We see that Rita highlights about that she cannot fit in either two classes and says that she cant talk to the likes of them on Saturday because she cant learn their language, after which she describes herself as a half-caste. At the beginning of Act 2 Scene 1, the audience realise that Rita has changed. We see that she is dressed in new, second-hand clothes. This shows that although the clothes are second-hand, they are new to her in terms of class difference. Rita begins to make friends with the students at the Open University. This is shown when Rita says, For students they dont half come out with some rubbish yknow and when she says, Ive only been talkin to them for five minutes and hes inviting me to go abroad with them all this shows that there is a powerful friendship between them. This makes Rita that she is a middle-class Liverpudlian. The audience see that Ritas character changes in terms of how open she is it also changes in terms of how secure she is. After her visit to both summer school and London, we can see that she is increasingly secure when she says Im havin the time of me life; I am yknow. I feel young, you know like them down there. This makes Frank more insecure, and makes Rita more secure. Willy Russell keeps us interested by doing this. At the beginning of the play, Ritas response to a question about Peer Gynt is: Do it on the radio. Here she does not realise that expressing opinions do not exactly pass exams. As the play progresses we see that she has developed educationally. At the end of Act 2 Scene 2, Frank says that Ritas essay wouldnt look out of place with the other students and so Rita has therefore begun to realise that passing the exams are more important than opinions. We also see that she becomes educated when she delivers correctly a poem she learnt at summer school from memory. Eventually, we learn about how Frank is at the end of the play and how he has changed from being the person he was earlier on. At the beginning of Act 2 Scene 3, the audience are aware that Frank is drunk. We can see this from how he is swearing. He refers to his students as mealy mouthed pricks. He describes his lecture he had just given as the best lecture, because we are told that he had fallen of the rostrum. At the beginning of the play, we saw how Frank really liked Rita for who she was and the fact that she was a breath of fresh air meant that she somewhat differed to the other students in the university. Later on though, we begin to see how insecure Frank becomes to a change in Ritas class, as she moves towards the middle class, by making friends at the Open University. We can see a change in Franks character; at the beginning of the play Frank was flattering Rita, he now seems more hostile towards her. After Rita begins talking about her essay on Blake, Frank states his view on how the essay is not wrong but he doesnt like it. During Act 2 Scene 4, Frank is also made out bothered during a conversation regarding work places. When Rita talks about her change in work place, Frank then goes on to ask, Is Mr.Tyson one of your customers?, after which he says, Perhaps perhaps you dont want to waste your time coming here anymore?. Yet again, Frank is saying something that is not relevant to Ritas words; Rita never mentioned anything such as working at the cafà © full time she has just said that she likes to be with them. Therefore, it can be said that Frank still seems bothered and somewhat insecure about Ritas change in herself. In fact, Frank is so disappointed with how Rita has changed that he refers to himself Mary Shelley, writer of Frankenstein. Since he believes he has had the most influence over Rita, he is making a reference of himself here to Victor Frankenstein. However, although Frank is increasing insecurity throughout both the middle and end of the play, just as the play ends. The insecurity is somehow destroyed. Instead of reacting in a hostile manner towards Rita in response to her statements about the students etc., Frank reacts in a way similar to how he did at the beginning of the play. When Rita says, Tigers asked me to go down to France with his mob, Frank says, Will you? as opposed to something of a more hostile nature. Whether it is because of his visit to Australia in the near future or just a change of heart, the bottom line is that Frank has now accepted Ritas change. After Rita talks about her options to Frank, Frank reveals a package hidden behind some of the books. This is quite amusing, as it is usually his alcohol that is stashed away there. Even so, Frank takes down the package and says, its a dress really. I bought it some time ago for erm for an educated woman friend of mine. The important aspect to this quote of Fra nks relates to how he bought itfor an educated woman friend. This shows that Frank feels that Rita has become more educated. At the end of the play, we also learn further changes Rita has undergone in comparison to earlier parts of the play. The first indication of a change in Rita happens immediately in Act 2 Scene 3, whereby Rita is sitting in the armchair by the window, and Frank enters. This is ironic as it is usually Frank who is earliest but Rita has arrived earlier and we discover that wants to get here early today so that she can start talking to some students down on the lawn. This is an obvious change in her as we see how Rita has become highly influenced by the students and has become more of a middle class citizen than a working class one. We see that Rita is now part of the middle class group and has learnt pretty much all there is need to know. Dont keep treatin me as though Im the same as when I first walked in here and I can do without you reveal how she is able to lead her life without any more knowledge required. But, it is not only Rita who feels she has become more educated it is the audience as well. In Act 2 Scene 3, after Frank says that her essay is not wrong., Rita says, Youre being subjective, precisely what Frank said at the beginning and so reflects how Rita has become more educated in terms of language. A further sign of Ritas improvement in education is seen in Act 2 Scene 5, after Rita comments on Franks poems. Rita says that if she had seen those poems when she first came in, she wouldnt have understood it and that she would have thrown it across the room and dismissed it as a heap of shit. This short feature to the play is extremely helpful in understanding Ritas change in education as an example i s used here that indicates how Rita would have reacted to the same situation at the beginning of the play. Rita describes Rubyfruit Jungle as hardly excellence at the end of the play. This is a big difference to how she perceived it at the beginning of the play and so it shows of how educated she has become. A further extremely important aspect to Ritas change is shown right at the end of the play, whereby Rita considers her options in the near future. She says, I dunno. I might go to France. I might go to me mothers. I might even have a baby. I dunno. Ill make a decision, Ill choose. I dunno. This shows us how Rita now has more choice and better options in choosing what she will do. At the beginning, we saw how determined she was to do the course and so that was pretty much her only option at the time. Now, however, having accomplished her targets, she now has much more of a choice in doing what she wishes. Finally, as the play concludes, there is also some humour involved. After Rita says, All Ive ever done is take from you Ive never given you anything, Frank says, Thats not true youve Before letting Frank finish his sentence, Rita intervenes and says, But there is. Come here, Frank From this, what immediately comes to mind is something dirty. However, instead, we discover that Rita is giving him a haircut and so this is amusing as Willy Russell changes our expectations of what is going to happen so vividly. In conclusion, I feel that Rita has certainly changed for a number of reasons. Rita has become more educated while also changing into a middle-class person. In addition, it has also become obvious now that Rita has more choice in comparison with before. Whats more, Rita also has better choice, which is essential as that is what Rita aimed for, to some amount. Despite the fact that she has become less open and more serious over time at the Open University, Ritas objective of discovering herself has been achieved. While Ritas development throughout the play is obvious, Franks seems to be there, sort of. At the beginning of the play, we saw how Frank was encouraged to come to work because of Rita as he regarded her as a breath of fresh air. However, during the middle of the play, we also saw how Frank began drinking more because of how insecure he felt. Frank now has a better choice in what he can do. Before, we saw how Frank needed to go to work in order to pay for his drink. Now however, he has the choice in whether he wishes to go to Australia or even commit suicide. The fact that he seems to be happy about going to Australia may also result in a further change in him this might eliminate his drinking addiction. Although it seems unlikely, Frank now has a reason to enjoy life.

Ancient Greece and Ancient Rome

Ancient Greeks and Romans Contributed Ideas on Government The first societies to experiment with ideas on government that would later influence Americans were Ancient Greece and Rome. The Ancient Greeks and Romans developed the ideas of democracy and representative government more than 2,000 years ago. A Democracy in Ancient Greece. The cities of Ancient Greece were organized into city-states, or small independent nations. Athens was one such city-state. For many years, Athens was ruled by a small group of wealthy and powerful men known as the Great Council.Members of the Council passed laws that favored wealthy people like themselves. Between 750 B. C. and 550 B. C. , however, this system of rule began to change. Poorer Athenians, such as farmers and small merchants, protested the great power of the Council. They believed that the laws made by the Council harmed the interests of the middleclass and poor. Many Greeks wanted to participate directly in making laws affecting their lives . Greeks used the word â€Å"demos kratia†, to explain what they wanted.The equivalent word in English is democracy, which means government by the people. Gradually, Athenian leaders agreed that more Greeks should be allowed to participate in the Great Council's decision-making process. They developed a political system now known as a direct democracy. In a direct democracy, people not only vote for leaders, but actually serve in the government. In order to decide who should be allowed to serve in the Great Council, Greek leaders developed the idea of citizenship.Those Athenians who were citizens had the right to participate directly in government. But how was citizenship determined? Greek leaders decided that only men who owned large plots of land were citizens. Women, slaves, and people with little or no property were not given the rights and responsibilities of Athenian citizenship. While the Ancient Greeks restricted democratic rights to a small portion of the population, the idea of democracy was born. A Republic in Ancient Rome. Ancient Rome was the first nation to create a republic.A republic is a form of government in which people elect representatives to govern them. Between 750 B. C. and 350 B. C. , the Romans established a republic. At first, only patricians – members of the Roman upper-class were allowed to vote or serve as representatives. Over several centuries, however, the right to vote was extended to plebeians – the lower class. As more Romans gained the right to vote, they used their new power to bring about other changes in the political system. About 450 B. C.Roman citizens demanded that laws governing their lives be written down. They wanted to know what the laws were and that laws could not be changed any time their leaders wanted to. Many Romans believed that codified, or written, laws would prevent Roman leaders from abusing their power. They called this the Twelve Tables and it was posted in the Roman Forum for al l of Rome’s citizens to see. Ancient Greek and Roman ideas and practices concerning government eventually spread to Europe and to the United States.

Acca F6

Taxation (Malaysia) Monday 1 December 2008 Time allowed Reading and planning: Writing: 15 minutes 3 hours ALL FIVE questions are compulsory and MUST be attempted. Tax rates and allowances are on pages 2–3. Do NOT 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 Paper F6 (MYS) Fundamentals Level – Skills Module 8D–MYSTT Paper F6MYS SUPPLEMENTARY INSTRUCTIONS . 2. 3. Calculations and workings should be made to the nearest RM. All apportionments should be made to the nearest whole month. All workings should be shown. TAX RATES AND ALLOWANCES The following tax rates, allowances and values are to be used in answering the questions. Income tax rates Resident individual Chargeable income Band Cumulati ve 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 company Paid up ordinary share capitalFirst RM500,000 20% 26% RM2,500,000 or less More than RM2,500,000 Non-resident Company Individual Excess over RM500,000 26% 26% 26% 28% Personal deductions Self Self – additional if disabled Spouse Spouse – additional if disabled Child – basic rate Child – higher rate Disabled child Life insurance premiums and approved scheme contributions Medical expenses for parents Medical expenses for serious disease of self, spouse 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 Purchase of a personal computer Pur chase of books, magazines etc for personal use Purchase of sports equipment Deposit for a child into the National Education Savings Scheme 2 maximum 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 8D–MYSTT 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 Cost of car (when new) 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 car RM 1,200 2,400 3,600 5,000 7,000 9,000 15,000 21,250 25,000 Fuel per annum RM 600 900 1,200 1,500 1,800 2,100 2,400 2,700 3,000 The value of the car benefit equal to half the prescribed annual value (ab ove) is taken if the car provided is more than five (5) years old, but the value of fuel provided remains unchanged.Household furnishings, apparatus and appliances RM per month Semi-furnished with furniture in the lounge, dining room, or bedroom 70 Semi-furnished with furniture as above plus air-conditioners, and/or curtains and carpets 140 Fully furnished premises 280 Domestic help 400 Gardener 300 Driver 600 Telephone (fixed or mobile): RM per annum 300 300 Hardware Bills Capital allowances Industrial buildings Plant and machinery – general Motor vehicles, heavy 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 service tax rates Rate % 10 5 Sales tax Service tax 3 [P. T. O. 8D–MYSPA Paper F6MYS 8D–MYSAA Paper F6MYS ALL FIVE questions are compulsory and MUST be attempted 1 James and Carol are husband and wife. James is disable d. The income and expenses of James and Carol for the year ended 31 December 2008 are expected to be as follows: RM James Employment – 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 part-time course in Islamic financing at a university in Kuala Lumpur, recognised by the Government 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 couple’s tax payable for the year of assessment 2008 under joint assessment: (i) ssuming 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 item that does not qualify 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 make the election for joint assessment and why. (1 mark) ii) Analyse, quantify and summarise the tax saving resulting from making the election you have specified in (i) above over the alternative election. (5 marks) (30 marks) 4 This is a blank page Question 2 begins on page 6 5 [P. T. O. 8D–MYSAB Paper F6MYS 2 Beauty Sdn Bhd, a resident company with a paid up ordinary share capital of RM2 million, is engaged in the manufacture of cosmetic products. Th e company’s profit and loss account for the year ended 31 October 2008 is as follows: Note RM000’s 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 Royalty Penalty for late payment of withholding tax on royalty Gain on disposal of a van Repairs and maintenance Depreciation Bad debt recovery Lease rentals Advertising 7 8 RM000’s 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 management (2) Contributions to approved schemes comprise: RM 276,000 112,000 ––––â⠂¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ 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 RM1,000,000 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 renovation to the company’s office building amounting to RM58,000. The reason for this expend iture was to provide a safe workplace for disabled workers. (7) The bad debt recovery is in respect of a trade debt taken over from another 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 commenced on 1 December 2007 at RM6,000 per month for a period of 30 months. 8D–MYSAB Paper F6MYS (9) Other information (i) A sum of RM60,000 was incurred on alterations to the company’s factory building, in order to install general machinery costing RM340,000. (ii) A sum of RM810,000 was incurred on cutting the land 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 attributable to the capital expenditure referred to in (i) and (ii) above.Required: (a) Compute t he 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. 8D–MYSAC 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 year s 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) – living quarters 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 buildings 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 instalment 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 Fertil iser 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 Store 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 respectively. Required: (a) Compute the agriculture allowance and capital allowance under Schedule 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 cro ps Construction of roads and bridges on a farm Construction of living quarters for workers Construction of buildings (20 marks) 8 8D–MYSAD 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: State, 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 application to the Director General of Inland Revenue, to vary the amou nt 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. Encik Smith is not provided with a company car but he has been given the option of: (i) a driver provided by the company; or (ii) the reimbursement of the driver’s salary amounting to RM15,600 per annum. Required:State, 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. 8D–MYSAA Paper F6MYS 5 (a) Chongdart Sdn Bhd is a licensed manufacturer in the business of making computer tables. The company’s 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 subcontractor 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 Customs 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 turnover 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 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 amount 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 Customs and Excise. (3 marks) (ii) Compute the amount of the service tax that AB Sdn Bhd can recover from the Director General of Customs and Excise in due course, in respect of the bad debt written off. ( 2 marks) (10 marks) End of Question Paper 10

French and Indian War - French and Indian War Seven Year War

Previous: 1758-1759 - The Tide Turns | French Indian War/Seven Years War: Overview | Next: Aftermath: An Empire Lost, An Empire Gained Victory in North America Having taken Quebec in the fall of 1759, British forces settled in for the winter. Commanded by Major General James Murray, the garrison endured a harsh winter during which over half of the men suffered from disease. As spring approached, French forces led by the Chevalier de Levis advanced down the St. Lawrence from Montreal. Besieging Quebec, Levis hoped to re-take the city before the ice in the river melted and the Royal Navy arrived with supplies and reinforcements. On April 28, 1760, Murray advanced out of the city to confront the French but was badly defeated at the Battle of Sainte-Foy. Driving Murray back into the citys fortifications, Levis continued his siege. This ultimately proved futile as British ships reached the city on May 16. Left with little choice, Levis retreated to Montreal. For the 1760 campaign, the British commander in North America, Major General Jeffery Amherst, intended to mount a three-pronged attack against Montreal. While troops advanced up the river from Quebec, a column led by Brigadier General William Haviland would push north over Lake Champlain. The main force, led by Amherst, would move to Oswego then cross Lake Ontario and attack the city from the west. Logistical issues delayed the campaign and Amherst did not depart Oswego until August 10, 1760. Successfully overcoming French resistance, he arrived outside of Montreal on September 5. Outnumbered and short on supplies, the French opened surrender negotiations during which Amherst stated, I have come to take Canada and I will take nothing less. After brief talks, Montreal surrendered on September 8 along with all of New France. With the conquest of Canada, Amherst returned to New York to begin planning expeditions against French holdings in the Caribbean. The End in India Having been reinforced during 1759, British forces in India began advancing south from Madras and recapturing positions that had been lost during earlier campaigns. Commanded by Colonel Eyre Coote, the small British army was a mix of East India Company soldiers and sepoys. At Pondicherry, the Count de Lally initially hoped that the bulk of the British reinforcements would be directed against a Dutch incursion in Bengal. This hope was dashed in late December 1759 when British troops in Bengal defeated the Dutch without requiring aid. Mobilizing his army, Lally began maneuvering against Cootes approaching forces. On January 22, 1760, the two armies, both numbering around 4,000 men, met near Wandiwash. The resulting Battle of Wandiwash was fought in the traditional European style and saw Cootes command soundly defeat the French. With Lallys men fleeing back to Pondicherry, Coote began capturing the citys out-lying fortifications. Further reinforced later that year, Coote laid siege to t he city while the Royal Navy conducted a blockade offshore. Cut off and with no hope of relief, Lally surrendered the city on January 15, 1761. The defeat saw the French lose their last major base in India. Defending Hanover In Europe, 1760 saw His Britannic Majestys Army in Germany further reinforced as London increased its commitment to the war on the Continent. Commanded by Prince Ferdinand of Brunswick, the army continued its active defense of the Electorate of Hanover. Maneuvering through the spring, Ferdinand attempted a three-pronged attack against Lieutenant General Le Chevalier du Muy on July 31. In the resulting Battle of Warburg, the French attempted to escape before the trap was sprung. Seeking to achieve a victory, Ferdinand ordered Sir John Manners, Marquess of Granby to attack with his cavalry. Surging forward, they inflicted losses and confusion on the enemy, but Ferdinands infantry did not arrive in time to complete the victory. Frustrated in their attempts to conquer the electorate, the French moved north later that year with the goal striking from a new direction. Clashing with Ferdinands army at the Battle of Kloster Kampen on October 15, the French under the Marquis de Castries won a protracted fight and forced the enemy from the field. With the campaign season winding down, Ferdinand fell back to Warburg and, after further maneuvers to expel the French, entered into winter quarters. Though the year had brought mixed results, the French had failed in their efforts to take Hanover. Prussia Under Pressure Having narrowly survived the previous years campaigns, Frederick II the Great of Prussia quickly came under pressure from Austrian General Baron Ernst von Laudon. Invading Silesia, Laudon crushed a Prussian force at Landshut on June 23. Laudon then began moving against Fredericks main army in conjunction with a second Austrian force led by Marshal Count Leopold von Daun. Badly outnumbered by the Austrians, Frederick maneuvered against Laudon and succeeded in defeating him at the Battle of Liegnitz before Daun could arrive. Despite this victory, Frederick was taken by surprise in October when a combined Austro-Russian force successfully raided Berlin. Entering the city on October 9, they captured large amounts of war materials and demanded monetary tribute. Learning that Frederick was moving towards the city with his main army, the raiders departed three days later. Taking advantage of this distraction, Daun marched into Saxony with around 55,000 men. Splitting his army in two, Frederick immediately led one wing against Daun. Attacking at the Battle of Torgau on November 3, the Prussians struggled until late in the day when the other wing of the army arrived. Turning the Austrian left, the Prussians forced them from the field and won a bloody victory. With the Austrians retreating, campaigning for 1760 came to an end. Previous: 1758-1759 - The Tide Turns | French Indian War/Seven Years War: Overview | Next: Aftermath: An Empire Lost, An Empire Gained Previous: 1758-1759 - The Tide Turns | French Indian War/Seven Years War: Overview | Next: Aftermath: An Empire Lost, An Empire Gained A War Weary Continent After five years of conflict, the governments in Europe were beginning to run short of both men and money with which to continue the war. This war weariness led to final attempts to seize territory to use as bargaining chips in peace negotiations as well as overtures for peace. In Britain, a key change occurred in October 1760 when George III ascended to the throne. More concerned with the colonial aspects of the war than the conflict on the Continent, George began to shift British policy. The final years of the war also saw the entry of a new combatant, Spain. In the spring of 1761, the French approached Britain regarding peace talks. While initially receptive, London backed out upon learning of negotiations between France and Spain to widen the conflict. These secret talks ultimately led to Spain entering the conflict in January 1762. Frederick Battles On In central Europe, a battered Prussia was only able to field around 100,000 men for the 1761 campaign season. As most of these were new recruits, Frederick changed his approach from one of maneuver to one of positional warfare. Constructing a massive fortified camp at Bunzelwitz, near Scheweidnitz, he worked to improve his forces. Not believing the Austrians would attack such a strong position, he moved the bulk of his army toward Neisee on September 26. Four days later, the Austrians assaulted the reduced garrison at Bunzelwitz and carried the works. Frederick suffered another blow in December when Russian troops captured his last major port on the Baltic, Kolberg. With Prussia facing complete destruction, Frederick was saved by the death of Empress Elizabeth of Russia on January 5, 1762. With her demise, the Russian throne passed to her pro-Prussian son, Peter III. An admirer of Fredericks military genius, Peter III concluded the Treaty of Petersburg with Prussia that May ending ho stilities. Free to focus his attention on Austria, Frederick began campaigning to gain the upper hand in Saxony and Silesia. These efforts culminated with a victory at the Battle of Freiberg on October 29. Though pleased with the victory, Frederick was angered that the British had abruptly halted their financial subsidies. The British separation from Prussia began with the fall of William Pitt and the Duke of Newcastles government in October 1761. Replaced by the Earl of Bute, the government in London began to abandon Prussian and Continental war aims in favor of securing its colonial acquisitions. Though the two nations had agreed not to negotiate separate peaces with the enemy, the British violated this pact by making overtures to the French. Having lost his financial backing, Frederick entered into peace negotiations with Austria on November 29. Hanover Secured Eager to secure as much of Hanover as possible before the end of fighting, the French increased the number of troops committed to that front for 1761. Having turned back a winter offensive by Ferdinand, French forces under Marshal Duc de Broglie and the Prince of Soubise began their campaign in the spring. Meeting Ferdinand at the Battle of Villinghausen on July 16, they were soundly defeated and forced from the field. The remainder of the year saw the two sides maneuvering for advantage as Ferdinand again succeeded in defending the electorate. With the resumption of campaigning in 1762, he soundly defeated the French at the Battle of Wilhelmsthal on June 24. Pushing on later that year, he attacked and captured Cassel on November 1. Having secured the town, he learned that peace talks between the British and French had begun. Spain the Caribbean Though largely unprepared for war, Spain entered the conflict in January 1762. Promptly invading Portugal, they had some success before British reinforcements arrived and bolstered the Portuguese army. Seeing Spains entry as an opportunity, the British embarked on a series of campaigns against Spanish colonial possessions. Utilizing veteran troops from the fighting in North America, the British Army and Royal Navy conducted a series of combined-arms attacks that captured French Martinique, St. Lucia, St. Vincent, and Granada. Arriving off Havana, Cuba in June 1762, British forces captured the city that August. Aware that troops had been withdrawn from North America for operations in the Caribbean, the French mounted an expedition against Newfoundland. Valued for its fisheries, the French believed Newfoundland to be a valuable bargaining chip for peace negotiations. Capturing St. Johns in June 1762, they were driven out by the British that September. On the far side of the world, British forces, freed from fighting in India, moved against Manila in the Spanish Philippines. Capturing Manila in October, they forced the surrender of the entire island chain. As these campaigns concluded word was received that peace talks were underway. Previous: 1758-1759 - The Tide Turns | French Indian War/Seven Years War: Overview | Next: Aftermath: An Empire Lost, An Empire Gained