Stopping By Woods On A Snowy Evening :: essays research papers

The circumstances surrounding the composition of Robert Frost's poem "Stopping by Woods on a Snowy Evening" explain his use of "The darkest evening of the year" (L.8) which is closely related it to the greater theme of perseverance in the face of hardship. Frost wrote this poem, in November(Frost Chronology) 1923; on the same late night he finished his book New Hampshire (Jackson sec. 1). Being "a little excited from getting over-tired"(qtd. in Jackson sec. 3), he decided to venture out into the wilderness, probably to calm down. Frost hitched his horse to a sleigh and left on his journey to eventually find the "Woods" in this poem. Being in an "autointoxicated"(qtd. in Jackson sec. 3) state, Frost was mesmerized by the scene of the woods beside the frozen lake. He eventually broke out of his trance, possibly with the aid of his horse, by thoughts of prior commitments. The former statement is shown in the text by: "He gives his harness bells a shake To ask if there is some mistake"(L.L. 9-10) and the latter by: "But I have promises to keep And miles to go before I sleep"(L.L. 13-14). According to Frost, upon his return home, "Stopping by Woods on a Snowy Evening" "was wri tten in a few minutes without any strain"(qtd. in Jackson sec. 1). Therefore, Frost wrote this poem about himself and his journey. Literally, "The darkest evening of the year"(L.8), refers to the winter equinox on December 21st. But, if thought of symbolically, this line could be the culmination of difficult work, by the author, to finish his book New Hampshire. Furthermore the equinox aspect of "The darkest evening of the year"(L.13) symbolizes the transition, from the writing of a new book to its realization. Therefore, the meaning "The darkest evening of the year"(L.8) is dual even if the poem was not written in December 21st. In and of itself, the poem is an extended metaphor for perseverance. The reader only realizes this after having finished reading the poem because the information about the narrator's prior commitments and fatigue is provided at the end. In retrospect, the first stanza can be analyzed as the narrator's difficult journey. The middle and last parts of the text, like the woods, can be seen as the temptation, as is evident in the lines "The woods are lovely dark and deep"(L. 13). But the narrator overcomes his temptation shown by: "But I have promises to keep, And miles to go before I sleep†¦"(L.

Nihilism in Turgenovs Fathers and Sons :: Fathers and Sons Essays

Nihilism in Turgenov's Fathers and sons Turgenov’s Fathers and Sons has several characters who hold strong views of the world. Pavel believes that Russia needs structure from such things as institution, religion, and class hierarchy. Madame Odintsov views the world as simple so long as she keeps it systematic and free from interference. This essay will focus on perhaps the most interesting and complex character in Fathers and Sons: Bazarov. Vladimir Nabakov writes that "Turgenov takes his creature [B] out of a self-imposed pattern and places him in the the normal world of chance." By examining Bazarov this essay will make this statement more clear to the reader. Using nihilism as a starting point we shall look at Bazarov’s views and interpretations of science, government and institution. Next we will turn to the issue relationships. Finally we examine Bazarov’s death and the stunning truths it reveals. These issues combined with the theme of nihilism will prove that chance, or fate is a strong force wh ich cannot easily be negated. Nihilism as a concept is used throughout Fathers and Sons. To gain a better understanding of the ideas behind this term let’s look at what Bazarov says on the subject. "We base our conduct on what we recognize as useful... the most useful thing we can do is to repudiate – and so we repudiate" (123). The base concept of nihilism is to deny or negate, and as we learn later in the same paragraph, to negate everything. With this ‘destruction’ of everything from science to art there is no building for nihilists, as Bazarov says "That is not our affair" (126). Nihilists view the current structure of society as concerned with such trivialties as ‘art’ and ‘parliamentism’ while ignoring real life issues such as food, freedom, and equally. Nihilists are aware of these social woes and hence mentally deny to recognize any of the present authority or institutions which only serve to perpetuate a myth. Bazarov agr ees with the statement that nihilism "confine[s] [oneself] to abuse" (126). "... I don’t believe in anything: and what is science—science in the abstract? There are sciences as there are trades and professions, but abstract science just doesn’t exist" (98). For Bazarov anything that is not tangible and concrete doesn’t exist. Psychology, quantum mechanics, neurochemistry would be scoffed at by Bazarov. It seems peculiar that Bazarov would say, "... nowadays we laugh at medicine in general, and worship no one," (197) while at the same time he pursues a career as a doctor.

Police Use of Force Essay

Police use of force is a tool that is taught to every Officer to help diffuses a situation, it is not meant to do harm, but to ensure the safety of the Officer and the people that are involved in the situation. In some rare cases there are Officers that abuse their power and with the use of excessive use of force on individuals is an issue, Officers not thinking of what the effects it has on the victim, the alleged perpetrator or the community that it occurs in. The ethical or unethical use of force is determined by the community, society, and often a judge and jury. Today’s society there are often electrical devices that capture uses of force which are often used against Law Enforcement, these devices often capture a use of force that had gone bad like in the Rodney King case for example . The Misuse of authority like in the case against Chief Charlie Beck in the Los Angeles Police Department the outcome and concerns with a case like this. The cause and effects of Police use of force in our society and the ethical and unethical outcomes it has. Police Use of Force Use of force is the â€Å"amount of effort required by police to compel compliance by an unwilling subject.† (National Institute of Justice) Police are given this special tool to help enforce their safety and the safety of others when in a dangerous situation, they are taught this through education and training that is kept up yearly to ensure they are the best they can be at all times. The ways that an officer can use force is verbally, physical-restraint, less-lethal force, and when necessary lethal force. â€Å"Police officers should use only the amount of force necessary to control an incident, effective arrest, or protect themselves or others from harm or death.† (National Institute of Justice) Unfortunately, at times there are some police officers have felt that they are above this rule and have used excessive force in unnecessary situations. This is a problem both ethically and lawfully. One of the most famous cases where use of force was abused is the Rodney Kin g beating, this case was national news. This case was a use of force that had accrued in California with the LAPD. Their Police Chief Charlie Beck is being accused of letting officers who have used excessive force go unpunished. It is important for all law enforcement officers to only use force when absolutely necessary and all verbal commands have been expired. In today’s society there is always someone watching and often with some type of recording device recording all actions of Law Enforcement to catch them in an unfavorable situation. Violating use of force protocol is unethical because it does harm to people who do not deserve it, it’s not just the physical damage it can do but the mental as well. It would also be viewed as unethical because it is not for the greater good or overall happiness of everyone. It also appears to makes the police officer look untrustworthy and uncontrollable. This was what happen in the case for Rodney King, who had beaten by three police officers while their supervisor watched. Unfortunately Mr. King was beaten with metal batons, stomped on, and kicked as he lay on the ground defenseless. King was being arrested after sending police on a high speed car chase, that could have injured many innocent bystanders, but that does not justify the actions that were taken upon him. While the officers were trying to arrest him, Mr. King had put up a fight, resisting arrest, so the Officers, shot him twice with a stun gun, unfortunately still he resisted. When he finally rose to his feet, t his is when the beatings began. Unfortunately for the Officers but fortunately for Mr. King, all of this was caught on tape. Even though it was apparent what the Officers had done to be unethical when the case went to trial all of the officers were found innocent. This verdict caused such outrage with many people who followed the case that soon after the verdict was announced riots erupted all over Los Angeles. This is a perfect example of society losing faith in our Criminal Justice System they see the proof of what the Officers had done wrong yet they hw were not held accountable for their actions. When things like this are released it makes our justice system look sloppy, unprofessional, and most importantly unethical. It is understandable that the officers were probably upset that King had sent them on a dangerous car chase and resisted arrest; however, once he was subdued they should have put the cuffs on him, and placed him in the police car, and take him away. Instead, it looks like these officers took out their frustrations on Rodney King brought justice they felt he deserved into the street without a judge or his peers or a right to a fair trial. This would be seen as unethical because it was not for the overall happiness of everyone, it did not do any good, and the officers did not follow by the rules. They took themselves and placed themselves above what society feels to be acceptable and they broke that trust. Another ethical case involving use of force is also in Los Angeles, California. This is a recent problem involving the Chief of Police Charlie Beck. Beck is being accused of not punishing police officers who have used excessive force. â€Å"Since Beck took over as chief in late 2009, the commission has ruled on about 90 incidents involving officers who fired weapons or used other deadly force. In almost all of them, Beck concluded the officers used force appropriately and urged the commission to clear them of wrongdoing. The board followed his guidance most of the time.† (Rubin) However, four shootings that involved three people being killed and another three wounded by gunfire the commission did not agree with the Chief. This did not persuade Beck to invoke punishment to the officers involved in the shootings. He agreed that one of the officers had been wrong in his choice to fire, but still did not punish him. The commission fears that the lack of punishment toward officers who use excessive force could be sending out the wrong message to members of the LAPD. I would agree with the commission that Beck is sending out the wrong message. If an officer is already lacking good moral judgment when faced with a dangerous situation they may over-react to it if they know there are no consequences for their actions. â€Å"Every day, law enforcement officers face danger while carrying out their responsibilities this is something they decided to do take an oath and are to abide by what they have been taught and represent. When dealing with a dangerous—or unpredictable—situation, police officers usually have very little time to assess it and determine the proper response.† (United) We can make sure that when faced with these situations police officers make the right decision through proper training. Such training could include knowing the Use of Force Model. As taught this model is a guide to what use of force actions are appropriate for each situation and should be carried out in such a manner. For example, if someone is assaultive (trying to cause bodily harm) the officer should use defense tactics to subdue the individual first trying all verbal communication before resulting in a physical altercation. Another training guide that is used is the Police Training Model, which w as created in 1999 by PERF and the Reno Police Department. This model â€Å"addresses the traditional duties of policing in the context of specific neighborhood problems and includes several segments on the use of force.† (United) It is very important for police officers to make ethical decisions while in the field. It is important because it is their duty to protect and serve. It is also important because we as citizens look up to law enforcement and if they are caught doing something unethical it can ruin the respect and trust we have in law enforcement. When faced with dangerous or a tough situation police officers need to be trained to quickly make the best and most ethical decision possible. Police officers like those who beat Rodney King should be punished and made an example of. It is not ethical to hurt someone just because you have the power to. â€Å"The criminal justice system is designed to enforce moral rules that have been written into the criminal law. Aristotle believed that justice consist of giving each person his or her due† [ (Jay.S, 2013) ]. Maybe the Police Officers in both cases felt they had to take on the ethical teachings of Aristotle. When looking at today’s society and if you go back as far as there is written proof the court systems and law enforcement rules and regulations have grown and developed into more evolved court system and law enforcement for society to follow. At one time it was not unethical to flogged or whip a person, this was to deter them from committing future crimes, this is where Officers like the ones in these cases may have gotten by with physical abuse and unnecessary of force. Fortunately for us as citizens we have constitutional rights and there are laws in place to protect us from unnecessary use of force and the citizens of The United States of America are allowed their freedom, a speedy trial among a group of their peers fair, representation and the right not to be harmed by those who hold authority by law in which they represent. We have ethical responsibility s citizens to follow the rules and regulation of our count try and they s Law Enforcement Officers have n ethical obligation to lead by example. References 1. Harari, O. (1993). Lessons from the Rodney King tape. Management Review, 82(8), 20. 2. Jay.S, A. (2013). Professional Ethics In Criminal Justice Being Ethical when no one is looking. 3rd edition. In A. Jay.S, Professional Ethics In Criminal Justice Being Ethical when no one is looking. 3rd edition (pp. 1-153). Upper Saddle River : Prentice Hall /Pearson. 3. Jefferis, E., Butcher, F., & Hanley, D. (2011). Measuring perceptions of police use of force. Police Practice & Research, 12(1), 81-96. doi:10.1080/15614263.2010.497656 National Institute of Justice. â€Å"Police Use of Force.† National Institute of Justice. Office of Justice Programs, 20 Jan. 2012. Web. 19 July. 2013. . 4. Matheson, V. A., & Baade, R. A. (2004). Race and Riots: A Note on the Economic Impact of the Rodney King Riots. Urban Studies (Routledge), 41(13), 2691-2696. doi:10.1080/0042098042000294628 5. Rubin, J. (2012, 04 16). Beck facing rare criticism Improper use of force is tolerated too often, police panel says. Retrieved from Los Angeles Times : http://articles.latimes.com/2012/apr/16/local/la-me-beck-discipline-20120416 6. Rubin, Joel. â€Å"LAPD to Hold Meetings on Use-of-force Policies.† Los Angeles Times. Los Angeles Times, 10 Sept. 2012. Web. 21 July 2013. . 7. Stuart, F. (2011). Constructing Police Abuse after Rodney King: How Skid Row Residents and the Los Angeles Police Department Contest Video Evidence. Law & Social Inquiry, 36(2), 327-353. doi:10.1111/j.1747-4469.2011.01234.x 8. United States Department of

How does Priestley present ideas about Mrs. Birling in ‘An Inspector Calls’? Essay

Mrs. Birling shows a complete lack of self-awareness from the beginning of the play and also exposes her wishes to be detached from anyone with a lower social status. Mrs. Birling says during the dinner â€Å"(reproachfully) Arthur you are not supposed to say such things† the way that she criticises her husband from what comes across as a rare pleasant remark from Mr Birling shows how she doesn’t which to praise or associate her self with anyone below her in the social hierarchy. This reflects Priestley’s point that the beneficiaries of Capitalism have little respect or have even the slightest sense of empathy for those below them in society. The way she also â€Å"reproachfully† condemns her husband is also very peculiar, it is almost as if she is unaware by the tension created by her remark on what is a very important family occasion. This may also be a sign of subtext that Mrs. Birling also might be dissatisfied with the social gap between her and husband. This could perhaps be a subtler view of Priestley’s about the lack of cohesiveness between classes in society. Relationship with Sheila Despite her daughter being a grown woman who is in the process of marrying, Mrs Birling is of the view that Sheila is incapable of speaking for herself. When Sheila â€Å"(half serious, half playful)† criticises Gerald for â€Å"not coming near me last summer† Mrs Birling doesn’t pick up on the â€Å"playful† nature of her daughter’s remarks and instead tries to pacify the tension, which is ironic as it was created by herself in the first place, she decides to lecture her daughter and demean her importance and how she should use to being second rate for her future husband â€Å"men with important work to do†¦spend nearly all their time and energy on their business. You’ll have to get use to that, just as I had† and Sheila replies â€Å"I don’t believe I will† this also shows how Sheila clearly has a capacity to change which we experience later in the novel. This also represents Priestley’s view that men who go after an endless pursuit of wealth not only has a negative effect on society as a whole but also those most closest to them. Welfare State Mrs Birling is used as a contrast of the future welfare state; in 1912 rich people would decide on their own prejudices on who deserves welfare and who doesn’t. So Priestley’s attack is also how the rich keep even the most basic human rights away from the poor. When describing hearing Eva Smiths case she says â€Å"She was claiming elaborate fine feelings and scruples that were simply absurd in a girl in her position† Mrs Birling’s reference to a â€Å"girl in here position† highlights her class prejudice and how just because she was of a lower class wasn’t considered to be genuine or believable. It might be a coincidence that she is called ‘Sybil’ but there is a clear use of sibilance by Priestley â€Å"feelings†¦scruples†¦simply†¦absurd† this highlights the sinister sound of Mrs Birling, designed to show her evil intent. Irony Priestley also highlights the hypocrisy of Mrs Birling, when she is referring to Eva Smiths case. Mrs Birling describes â€Å"the elaborate fine feelings and scruples which were simply absurd† shows a strong sense of irony. Mrs Birling refers to Eva’s feeling of elaborate, and then she attempts to use the most advances vocabulary she can â€Å"ridiculous airs†¦scruples†¦absurd† to disguise her snobbery and prejudice. Her clear discrimination of the lower class is displayed when she tells the inspector â€Å"As if a girl of that sort would ever refuse money!† The demeaning labelling of her as a â€Å"girl† rather than a woman shows how superior she feels. She also feels morally superior suggesting that a lower class girl â€Å"would ever refuse money† trying to suggest that the poor are always after money, this again is heavily ironic. As after all Eva Smith only wanted a couple more shillings a week while the main attraction of the marriage of Sheila and Gerald is the alliance between the 2 firms, allowing â€Å"lower costs, higher prices† showing Priestley’s view that it is the rich that crave money not the poor. Blame As the play progresses Mrs Birling’s characteristics become more clear, despite it being quite clear to Sheila who the father of Eva’s daughter is Mrs Birling seems oblivious to the reality of what is occurring. Rather than facing the reality Mrs Birling decides to attack, the father who is unknown at this stage â€Å"I blame the young man†¦he didn’t belong to her class and was some drunken young idler† the way that Mrs Birling not only critices the young man for being drunk and leaving a young girl with an unborn baby but also because â€Å"he didn’t belong to her class† this shows how Mrs Birling’s marginalization of the working class community is exactly the opposite of the sought of society Priestley would want to create. Even after it is apparent to Sheila who the father is; Mrs Birling blindness is so apparent as she continues to unknowingly castigate her own son â€Å"certainly, he ought to be dealt with severely-â€Å" and Sheila replies â€Å" mother – stop – stop† shows how Sheila is the opposite of her mother and is picking up events at a rapid rate. Sheila comment of â€Å"don’t you see† is a metaphor, not only does it suggest Mrs Birling doesn’t understand but also referencing to Mrs Birling blindness and lack of thoughts. Mrs Birling’s further throwaway remark â€Å"you’re behaving like a hysterical child tonight† again is another example of her completely misreading of the situation as in fact Sheila is quite intelligent in her evaluation that the father of the son must be Eric. Conclusion Overall, it is quite clear that Mrs Birling (much like her husband) is a perfect example of the ills capitalism and what needs to change. Priestley would like a society where the state provides welfare to those who need it, not by the prejudices of the rich. A society where money isn’t what epitomizes success but people ability to care after one and other. As suggested by Inspector Goole â€Å"We are one body. We are responsible for one another† shows how each specific character has a clear simplistic purpose. For Mrs Birling it’s to be symbolic of the greediness that capitalism involves.

Appropriate Classroom Behavior Essay

Behavior is a choice, and a teacher’s role is to aid students when learning to make good choices. Inappropriate behavior is not acceptable. It should be followed by negative consequences and therefore be discouraged. When the teacher responds to different behaviors, either positive, or negative, it teaches the student something. School is a place where students are given the opportunity to learn and receive an education as well as socialize. Part of the learning process is interaction, however, it should only occur when the time is suitable. Being in the classroom should be considered a privilege. That privilege should only be given if a student’s behavior does not interfere with the ability of the teacher to teach effectively or the ability of other students to participate in classroom learning activities. Consequences should be given to individual students who choose to interrupt the teacher’s lesson or distract others. A whole class should not be punished but should be aware of how that behavior was not right. The behavior that took place last Friday was not acceptable and should not be tolerated.

Adolescent Moral Development

Morality can be defined as the distinction between what is right and wrong or what is good and bad. Although, moral reasoning depends on culture which makes it difficult to define. Most people don’t look at where these principles are coming from or what guides one through moral development. As children grow and learn, usually from care takers and people who inspire their every need, their morality changes based on several levels. Although researching of moral development goes as far back as Socrates, there are two psychologists that studied morality in depth and they are Lawrence Kohlberg and Jean Piaget.Jean Piaget was a cognitive developmental psychologists spending most of his time working with children and adolescents, including his own. Although, Piaget’s observation of moral development wasn’t in depth like Kohlberg, he allowed for a basic understanding. He believed that moral development occurred in stages. Piaget strongly believed in education and thought interaction in a education setting allowed children maximum potential in cognitive development. Piaget believed in many things, but when it came to moral development there were only two basic principles.The first principle was that children develop moral ideas in stages and could not skip stages, although movement from one stage to the other could vary in length. Lastly he believed that children create their own perception of their world, including whether their actions enforce what is morally right or wrong. â€Å"Piaget's ideas of moral realism and morality of cooperation play a role in Kohlberg's theory. Children in Piaget's stage of moral realism believe that rules are absolute and can't be changed.Punishment should be determined by how much damage is done, and the intention of the child is not taken into account. For example, a child operating in the stage of moral realism would believe that a child who accidentally breaks three cups should be punished more than a child who b reaks one cup on purpose. Eventually, both the damage done and the intention of the offender in a given moral dilemma are considered in this stage of moral development. † Lawrence Kohlberg studied moral development in depth and that is what he is most commonly known for.Although his basic ideas and principles originated from the ideas of Piaget, Kohlberg did an in depth study of the basics of morality and how a child or adolescents move from one stage to the next. Kolberg had developed six stages of moral development. All of the stages were grouped into three levels of sub categories. Stages one and two are pre-conventional judgment and moral development. Stages three and four are conventional judgment. Lastly, stages are five and six are post conventional.When children are born Kolberg believes that they have no morals and as they grow and learn, morals begin to form. The pre-conventional level is where morality begins. This is the basis of moral judgment. The moral values he re in this stage are external. Stage one is based on obedience and punishment. If a child is punished they will try and avoid the situation knowing that they will be punished so that act is known as wrong to the children. Stage two is a slightly more complex stage. Children are now egocentric and are able to exchange thoughts and ideas.Both male and females hold certain roles and have different beliefs. The conventional level â€Å"Those who reason in a conventional way judge the morality of actions by comparing them to society's views and expectations. Conventional morality is characterized by an acceptance of society's conventions concerning right and wrong. At this level an individual obeys rules and follows society's norms even when there are no consequences for obedience or disobedience. Adherence to rules and conventions is somewhat rigid, however, and a rule's appropriateness or fairness is seldom questioned â€Å".Stage three is where children are labeled. In this stage ch ildren are labeled either good or bad. Children try and please others for acceptance and approval. For example, during the Christmas holiday season children try their hardest to be good so Santa will come and bring them Christmas presents. Where as if they are bad they will receive coal. Stage four is where authority comes in and plays a highly important role. Children learn that authority figures are the ones who control and maintain order. Also they try and live up to others expectations instead of their own.The post conventional level is where moral values allow adolescents and adults to distinguish the difference between societies view of right and wrong and the views of their individual views. Most people live by these views of right and wrong. In stage five the world is known as being able to hold their own opinions and views. Stage six is using your own opinions and applying them. For instance choosing to use logic and consistency or the feeling of your own ethics to make und erstandable and logical decisions. While a child grows the formation of morality is highly important.Alcoholics, drug addicts and murderers might suffer from disturbed moral thoughts which might cause an error in their beliefs of right and wrong. For instance, a murderer who grew up in an abusive home atmosphere might think it is okay to be abusive and hurt other people. So therefore there morality was culture based and was encouraged based on the home life sustained. The same for alcoholics and drug addicts. Although, not all people who come from these types of dysfunctional families suffer and act upon there cultural up bringing some may.

Compare and Contrast the Three Categories of Scope

Question 1: Compare and contrast the three categories of scope of charge to income tax A modern form of income tax was introduced into Federation of Malaya in 1947 by using the derived and remittance basis. Income Tax Act (ITA) 1967 came into effect has imposed world income basis on the resident company involved in specialized industries. Malaysia adopted a territorial and remittance. With effect of year of assessment of 2004, taxation basis amended to exempt income remitted into Malaysia from oversea.Until now, Malaysia income tax imposed on territorial basis that tax on income accrued in or derived from Malaysia. The revolution of these three taxation basis has different scope of charge to resident person and non-resident person. The individual and company residence status and also the sources of income are examined under three basis to determine which kind of income received by taxable person should be taxed. Resident status is determined by the number of day physically presence w ithin the country where generally individual stay in Malaysia total 182 days or more will be a resident.Territorial basis: Under territorial basis which Malaysia is applying currently, taxable person such as individual, company or bodies of person is chargeable only on income accruing in or derived from Malaysia. Income arising within Malaysia borders means the territories of the Federation of Malaysia, the territorial waters of Malaysia and the sea-bed and sub-soil of territorial waters and any area extending beyond the limits of the territorial waters of Malaysia are subjected to tax.In this scope of charge, resident and non resident individual and company are all taxable on its income derived from Malaysia only. Non resident company taxed on income accrued or derived from Malaysia if it has permanent establishment in Malaysia. Derived and Remittance Basis: This scope of charge provided that resident person is chargeable on income accruing in or derived from Malaysia and also inco me received in Malaysia from oversea.Prior to year of assessment of 2004, only non-resident are exempted from tax on foreign source income received in Malaysia. Income remitted into Malaysia from oversea by resident person is taxable before 2004 until the effective year of assessment in 2004, a revised paragraph 28 Schedule 6 ITA exempts the income of any person including resident person received in Malaysia except those resident company carrying business on specialized industry that will be discussed later in world income basis.World income basis Resident company and non-resident company are taxed on territorial basis except for resident company carrying on business in specialized industries such as banking, insurance, sea and air transport. Under Section 60C of ITA, 1967, business sources income from these industries are taxed on world income basis. This means that business income of resident company will be imposed on tax regardless of wherever the income derived even if income a rises outside the country where individual resides.Question 2: Discuss the relevance of the three categories on the types of income received by a taxable person. These three categories of taxation basis imposed on different kind of income received by taxable person. Territorial or derived Basis In the scope of territorial basis, taxable person such as resident and non-resident individual and company excluded company carrying in specialized industry such as banking, insurance, sea and air transporter are taxed on income derived in Malaysia.Non-resident individual and company do not taxed on income received in Malaysia from oversea. Under section 4(a) ITA, income tax is imposed on gains and profit of a business. Resident and non-resident company that earn profit from their normal business activity in Malaysia are liable to tax as in accordance to the territorial basis stated that any income accrued and derived in Malaysia must be taxed. Business income for resident company are general ly taxable but non-resident company only taxable provided they has permanent establishment in Malaysia.For example, business profit gained from Hwa Tai Industries Berhad, local biscuit manufacturer company that does not fall under special industry is taxable based on resident company tax rate of 25%. Another example for non-resident company cases such as company Seesaw ltd carrying business of clothing manufacturer, it will be taxed only on business source income from clothing in Malaysia. Besides, this basis provided that employment income derived from Malaysia for resident and non-resident individual under section 4(b) of ITA 1967 is hargeable to tax. For examples, Mr. Erick Lund from Sweden who is a non-resident works in Shell company is liable to tax for his employment income. However for non-resident individual, they are also subjected to tax on the income of employment exercised in Malaysia but they are exempted if they satisfied the 60 day rule under paragraph 21 and 22 Sched ule 6. Although tax liability arise when income accrued in or derived from Malaysia in territorial basis, there are numerous types of income are exempted from tax in the hand of resident individual.Resident individual can enjoy the benefit of tax exemption such as pension income paid for Malaysian employment for approved scheme (paragraph 30, Schedule 6 of ITA) , royalties for literary and artistic (paragraph 32, 32A, 32B), income for cultural performance approved by minister (paragraph 32C), income for musical composition (paragraph 32D) and also interest income from financial institution with effect from 30 August 2008.Other types of investment income that did not listed fall in Section 4 (c), (d), (e), (f) are generally taxable for resident individual. Revenue income that is assessable to tax includes interest received for Islamic securities, other than convertible loan stock, approved by securities commission and rental income. For examples, Mrs Lim who works as a clerk in accou nting firm also received income from renting her apartment to few people.Apart from employment income as clerk is taxable under section 4 ( b), her rental income also liable to tax under section 4 ( d). For non-resident individual, they are subjected to tax on the income of employment exercised in Malaysia as mentioned above and also exempted for pension income paid for Malaysian employment for approved scheme, interest received Islamic securities and also interest from financial institution.However, they are taxable on royalties, income for cultural performance, income for musical composition. royalties for literary and artistic, income for cultural performance approved by minister, income for musical composition and also interest income from financial institution in paragraph 33, Schedule 6. References: 1. Inland Revenue Board Malaysia, 2011. Residence Status of Companies and Bodies of Persons. [online] Inland Revenue Board Malaysia. Available at:<