The Matrix Essay -- movie film

The Matrix Interweaves much symbolism, novelology, philosophy, and psychology. On the surface, the movie challenges the dominance of technology in our culture and predicts an apocalyptic result from the subprogram of artificial intelligence. Yet, behind the hu gentlemans gentleman struggle for survival is a mythical backdrop upon which are backlit some of C.G. Jungs basic ideas regarding the human psyche. These Jungian ideas include the ego-Self kin and how it relates to the persona, the shadow, individuation, and the transcendent function. The earth has been decimated due to a battle for control of the earth between the AIs and humans the Matrix camouflages this decimation. Humans are artificially created and sustained by the AI superstructure. Then they are plugged into a computer. A computer program generates a simulated reality called the Matrix. Humans live their lives in this computer-generated reality, save this reality is only in their minds. In fact, humans are kept in mechanical eggs filled with an amniotic-like fluid. The AI infrastructure keeps humans existent to tap the energy they produce. The strangers are a group of humans who have get away the Matrix. Their leader is named Morpheus. Neo is believed by Morpheus to be the savior, The One (The Matrix). An illusionist (also an escaped human) predicted long ago that a savior would come, a sort of second coming, and that he would be able to see through the Matrix and bring it down. The oracle told Morpheus that he would find The One. One question, which threads through the movie, is whether or not Neo is The One. Neo is asleep at his desk at home in star of the first scenes. A computer monitor next to him flashes repeatedly the simple text Wake up Neo (The Matrix). The message is an instruction from the Self. The sleeping man is in ego mode, a symptom of an self-absorbed psyche. He is unaware of the porta that t here is something else besides the ego and he has not yet awoken to the possib ility that there is another world outside of the persona he lives behind. The theme of Neo as a Jesus Christ figure plays throughout the movie. In Edingers opinion, Christ was a figure who represented the individuating ego. The image of Christ, and the rich network of symbolism which has gathered around him, provide many parallels to the individuation process. When the Christian myth is examined carefully in the li... ...w people what you dont want them to see. Im going to show them a world without you. A world without rules and controls, without borders or boundaries. A world where anything is possible. Where we go from here is a choice I leave to you (The Matrix). Neo has become an individuated ego. He negotiated a series of challenging psychic experiences to grow out of his former egocentric attitude. His statement speaks of an awareness of the ego as well as a sense of Self. He even refers to the ego field as scared and seems to be compassionate of the egos fear. But he wants t o live without the rules and control of the ego. Works Cited Chernow, Barbara and Vallasi, George, eds. The Columbia Encyclopedia. 5th Ed. Columbia UP, 1993. Edinger, Edward F. Ego and Archetype. Boston Shambhala, 1992. Jacobi, Jolande. Complex/Archetype/Symbol in the Psychology of C.G. Jung. Princeton, New Jersey Princeton UP, 1974. Jung, C.G. The Essential Jung. Ed. A. Storr. Princeton, New Jersey Princeton UP, 1983. ---. Memories, Dreams, Reflections. New York Vintage, 1961. The Matrix. Dir. Larry and Andy Wachowski. Perf. Keanu Reeves, Laurence Fishburne. Warner Brothers, 1999.

How Do You Spell Baby Murder? - A B O R T I O N :: abortion argumentative persuasive argument

Approximately 1.6 million murders are committed legally each year. With the exception of laws in few states, the mutilated bodies of the victims are thrown into dumpsters like pieces of rotten meat. While these victims lay hold in the infested dumpsters to be hauled off to a landfill, the murderers are in their offices waiting for their next patient--the accomplice to the murder. This is the murder of an innocent boor by a procedure known as abortion. abortion stops the beating of an innocent childs heart. slew must no longer ignore the scientific evidence that life begins at the moment of conception. People can no longer ignore the medical exam and emotional problems an abortion causes women. People must stop denying the facts about the procedure, and start hearing the silent screams of unborn children. The argument by the pro-abortion side is that the unborn child is not truly a child. Many people who are pro-abortion justify their beliefs through the concept th at a fetus is only a blob of thread until it is born, or the statement life begins at birth. Abortion is not as simple as removing a blob of tissue (as the pro-abortion activists put it) from a womans body. Abortion is the destruction, dismembering and killing of a human life--an unborn baby. But it is scientific and medical fact based on experimental evidence, that a fetus is a living, growing, easy human being, directing his or her own development (Fetal Development). A fetus is not just a blob of tissue, rather a fetus is Latin for offspring or young one. Human life begins at fertilization, therefore it is wrong to murder the innocent child in the womb. At a US Senate Judiciary Subcommittee meeting, most scientists said that life begins at conception or implantation of the embryo. No scientist at the meeting claimed that life begins at birth (Factbot). professor Hymie Gordon of the Mayo clinic stated . . by all criteria of modern biology, life is present from the m oment of conception (Fetal Development). In a 1963 Planned Parenthood pamphlet empower Plan Your Children it states an abortion kills the life of a baby after it has begun. It is dangerous to your life and health (Factbot).

Defining Good Usage Essay -- Business Writing Essays

Defining Good UsageThere are thousands of pieces of advice about composing out there. Every English text concord discusses it. Every person knows the tackles to heartfelt writing by heart. In fact it is next to impossible to separate what we have been told from our own beliefs.Beliefs themselves are formed by what you are taught, yet they still allow you the freedom to do as you choose. This just does not seem to hold true. When good writing is taught to be the rule not something to be interpreted by the student.Enough about beliefs and teachings. Define good usage, if thats what good writing requires. Is it using the largest, most difficult, word you stinker in your writing? Is it diction, connotation, denotation, sentence structure, or just simple tone? The fact is any one or all of these may be true. When you are writing a research paper for instance , you would utilization larger words than you would, say, in a letter to a friend. In business letters you would use more tech nical language, than either of these other two. Yet, the rules get mixed around in all these cases too.If good usage is set mostly by what fictitious character of writing youre doing then perhaps the it can only be defined through these. However in order to do this you have to be satisfactory to define which types of writing fall into which category or are they all different not to mention that every thing you could study at a University falls into a different pattern of writing, and even this does not sincerely make it any easier to define. All right, in order to understand this maybe what you shouldnt do has to be defined first. That should be easy. When you write well you use the most appropriate words possible in a given situation and to read just the right feeling. But, does ... ...oblems what I mean when I call this person Babe I may be telling my friend and him that he is really good looking, or reminds me of the little talking pig. I also could mean, as has happened in letters Ive received, that I dont know him very well and therefore I cant remember his name so I took to calling him Babe, anything is possible. Now the Babe example is very basic but it proves that not only can the author have many meanings for what they are writing but so too can the reader. This does not have to happen with just one or two words it could happen with whole paragraphs or entire papers. Even this one. I have told you what good use is, but, can you tell me without a uncertainty that you have gotten exactly what I wanted out of this? Makes you wonder, huh? What is the real meaning here and can you really get it? If you could then would my usage be good?

Abortion: Different Sides :: Essays Papers

Abortion Different SidesWhen the topic of abortion is brought up, many people have diametrical opinions. The only way we can have a sense of how the situation feels and the circumstances are from someone who has experienced it themselves the mother. Here is a true stratum from Becca and her fight for life I write to you as an abortion survivor. My mother went to a clinic at 22weeks to get rid of me, most were appalled that she waited so long. intumesce to make a long story short they gave her the saline solution...or gave it to me rather. I was burned and poisoned but it didnt kill me. She never went into labor and so she figured she had to stop me to term but it didnt matter. I was dead or so she thought. 25 weeks came and went she felt me still kicking. So she went indorse, the doc found me still breathing and he offered a partial birth abortion. My mom said she needed to think on that one and so we went back home. At thirty weeks, she never went back and she was starting to wonder about me, was I even still alive? I wasnt kicking as much anymore. Well she went into labor at 35 weeks, average gestation and all. I was born, my skin was red and scarred, my hair was gone and I was blind...the salt solution burned my eyes. The nurses were mortified from what my mom tells me, said I face uped like Freddy Kruger. I had to have a lung transplant because my right lung was too burned up to function right. I was taken home, eventually my scars cleared up but I never got my sight back. Im glad in a way that I couldnt see, after what my mom had done to me I could never look her in the eye anyway and hold back the contempt. Time passed, Im 22 and married with a sweet baby of my own. My son Tristan came to me on February 27, 2002 and was perfectly healthy. I have also had surgery on my eyes, my vision is blurry but I can see a world my mother never mean me to see (abortionTV). For more stories and cases, go to Abortion Stories. This story shows us how one instance can ruin someones life and also acidulate it into a blessing.

Impact of Technology on Music Essay -- Term Papers Research Essays

Impact of Technology on MusicThe introduction to the internet in the early nineties and the creation of broadband, MP3, and the file sharing network cognise as peer to peer has completely revolutionised the music industry. A large percentage of music is today downloaded over the internet, and not bought over the counter in a record store. This essay will address the impact of new-fashioned technology on music, and how music is distributed. To do this, the paper will first in brief explain the history of the digital revolution. Then it will contrast the problems and the possibilities this technology has created.Over the years, the maturement of new technology has caused significant changes to the world we are alert in. These technological advancements affect us to different degrees and in different ways. In recent years, the development of new technology has caused significant changes to the music industry. For three quarter of a century, records were made by a process flat kno wn as analogue recording. This process was replaced by digital recording in 1976. The initial advantage of digital recording was that it offered a more accurate way to reproduce sound. A few years later, in 1983, the compact disc was invented and it was now possible to store digital sound on a digital medium. This was widely thought of as the completion of the digital revolution (Teachout, 2002). The birth of the CD wasnt the end of the digital revolution. There were bigger and more important innovations in the horizon. The evolution of the internet was on its way, and the possibilities of this medium were almost unlimited (Sutherland, 2004). The development of the internet, broadband, MP3, and then the different ways to share music with each other create... .... (2004). The RIAA is behind the times. Retrieved 14.9, 2004, from http//www.yale.edu/yfp/archives/feb04/feb04_riaa.htmlGreen, H. (2004). Downloads The Next Generation Music merchants are trying new ways to make an honest bu ck off the Internet. Business Week, 1(3870), 64.Musicunintended.org. (2004). more than 2.6 billion files are downloaded illigaly per month. Retrieved 16.9, 2004, from http//www.musicunited.org/RIAA. (2004). What the RIAA is Doing About Piracy. Retrieved 14.9, 2004, from http//www.riaa.com/issues/piracy/riaa.aspSherman, C. (2000). Napster Copyright killer or distribution hero? Online, 24(6), 8.Sutherland, J. (2004). Business Objects and the Evolution of the Internet. Retrieved 16.9, 2004, from http//jeffsutherland.com/papers/crcweb.htmlTeachout, T. (2002). Why listening will never be the same. Commentary, 1 14(2), 4.

Impact of Technology on Music Essay -- Term Papers Research Essays

Impact of Technology on MusicThe introduction to the internet in the earlier nineties and the creation of broadband, MP3, and the file sharing network known as peer to peer has completely r ontogenesisised the harmony industry. A large percentage of music is today downloaded over the internet, and not bought over the counter in a record store. This essay will address the impact of new technology on music, and how music is distributed. To do this, the paper will first briefly explain the history of the digital revolution. Then it will contrast the problems and the possibilities this technology has created.Over the years, the festering of new technology has caused significant changes to the world we be living in. These technological advancements affect us to different degrees and in different ways. In recent years, the victimization of new technology has caused significant changes to the music industry. For three quarters of a century, records were made by a process now known as additive recording. This process was replaced by digital recording in 1976. The initial advantage of digital recording was that it offered a more accurate way to reproduce sound. A few years later, in 1983, the compact disc was invented and it was now possible to store digital sound on a digital medium. This was widely idea of as the completion of the digital revolution (Teachout, 2002). The birth of the CD wasnt the end of the digital revolution. There were bigger and more important innovations in the horizon. The evolution of the internet was on its way, and the possibilities of this medium were almost unlimited (Sutherland, 2004). The development of the internet, broadband, MP3, and then the different ways to share music with each other create... .... (2004). The RIAA is behind the times. Retrieved 14.9, 2004, from http//www.yale.edu/yfp/ memoir/feb04/feb04_riaa.htmlGreen, H. (2004). Downloads The Next Generation Music merchants are trying new ways to make an honest buck off th e Internet. Business Week, 1(3870), 64.Musicunintended.org. (2004). more than 2.6 billion files are downloaded illigaly per month. Retrieved 16.9, 2004, from http//www.musicunited.org/RIAA. (2004). What the RIAA is Doing About Piracy. Retrieved 14.9, 2004, from http//www.riaa.com/issues/piracy/riaa.aspSherman, C. (2000). Napster Copyright killer or distribution hero? Online, 24(6), 8.Sutherland, J. (2004). Business Objects and the Evolution of the Internet. Retrieved 16.9, 2004, from http//jeffsutherland.com/papers/crcweb.htmlTeachout, T. (2002). Why listening will never be the same. Commentary, 1 14(2), 4.

My Favourite Hobby

Good afternoon to all the judges, teachers, fellow contestants and audiences. I would grasp this honor today to tell about my favorite hobby. A hobby is a kind of amusement, an interesting pursuit which fruitfully occupies our leisure hours. There are many kinds of hobbies like collecting things, games and sports, photography, painting, reading or regular(a) gardening. Hobbies may be constructive, lucrative or even useful, but what really matters is that they provide constructive and interesting recreation. My favorite hobby is collecting stamps. I name a lovely album in which I fix the stamps.I have separate pages for each country. I alike have separate pages for stamps on birds, animals, massive leaders, historical movements and others. I have about 4000 stamps in all. My friends and relatives who are non stamp collectors will collect stamps for me. This has helped me to collect stamps from all over the world. I also exchange stamps with my friends. Whenever I get two or three identical stamps, I immediately try to exchange them for one that I do not have. I have managed to collect some very rare and old stamps. Whenever the postal department issues a new stamp or a commemorating stamp, I will see that I buy them.There are many benefits from stamp collecting. The birds, fishes, dresses, lot, buildings and other emblems on the stamps tell us about various countries, their culture, the lifestyles of the people and other things. It thus broadens our mental horizons and gives us a peep into history. Whenever I glance through my stamp album and look at my rare collections, I am filled with a sense of pride and joy. My hobby fills my leisure hours with interest and keeps my mind well occupied. My hobby will continue and with the passage of time, I am sure that I will have an extraordinary large stamp collection.

Business Messages Essay

In a traditional workplace, memos argon the usual form of business messages that are sent from officers to employees. With the advent of technology, the issuance of memorandums is often limited to topics of general interest, like organizational meetings or policy changes.If I were a lead engineer in Cards4U, Id maximize the use of faster and more efficient tools to aid me in communicating with other members of the team, as well as party executives and potential customers. That means e-mails will be the primary source of communication among the team members, since sending and receiving messages take only a hardly a(prenominal) seconds to a few minutes. E-mail communications are convenient, does not need to be too formal, and can be accessed anytime, anywhere. The memos will be utilized to inform the CEO or customers regarding product presentations and updates.Since Im a lead engineer in a creative design group, presentations using PowerPoint or Flash would be really useful in showc asing latest designs and innovations. Reports are also necessary to document the progress, activities, and changes in the production department. Face to face meetings with customers are important to establish vibrancy and get them to buy your designs, or get their feedback.If face-to-face meeting is not possible, conference calls can also be used. Meeting the CEO for updates and developments would also involve face-to-face encounters. However, if the chief executive initiated conversation using e-mails, then, I should take his lead and reply using the same medium. But if the message were sent through with(predicate) the more formal memorandum, then the reply would also be of that kind.More importantly, in any type of business communication that I would send, the messages should be concise, sway to the point, and professional.ReferencesBusiness/Professional Writing.(1995-2004). OWL at Purdue University. Retrieved December 4,2007, from http//owl.english.purdue.edu/workshops/pp/ind ex.htmlbusinessRamsey, L. (2005). Business E-mail Messages & Professionalism. Retrieved December 4, 2007,from, http//website101.com/email_e-mail/e-mail_business-etiquette.htmlKotelnikov, V. Effective Business Communication. Retrieved December 4, 2007, from http//www.1000ventures.com/business_guide/crosscuttings/biz_communication_main.html

Animal Farm Compare and Contrast

Many books atomic number 18 made into icons whether people realize it or not. Some movies could be real well done, and others completely terrible. When the producers of savage Farm made the book into a movie, they did not do as well as they could have. The book and movie of Animal Farm corporation be compared in many ways through their differences, similarities, and even why it contains the changes it does. Animal Farm was scripted to ridicule communism and the idea of a perfect world. The movie made it seem like a comical story of animals trying to run a elicit, when it really is not.The narrators of both are very different. In the book, the narrator is not a character and does not show any bias at all. That makes it very easy to understand the main idea. Whereas in the movie, one of the characters plays the narrator keeping the movie in only one perspective. Mollie, who represents the bourgeoisie, flees because she does not like the way things are going in the book. However in the movie, she sticks around and never leaves. The bourgeoisie did not like the idea of changing their ways in the idea of communism, and her situation was not clear in the movie.The windmill in the book gets knocked down and catnap blames Snowball for it, in the movie Frederick knocks it over which does not make spirit because Frederick symbolizes England. Another big difference is how the wood deal in the book represented the Non-Aggression Pact between Russia and Germany, and in the movie there wasnt really any such thing except for a meeting with Napoleon and Pilkington, and all they did was get drunk. That occurs towards the end, and then the movie ends with a scene of a tonic family moving into the farm house.That family is John F. Kennedys and that really does not have anything to do with the book. The end of the book is a meeting with every other farm and Napoleon playing a card game. The card game represents the root word of the Cold War. Aside from all of the diffe rences, there are few important similarities. The similarities can also compare the dickens stories even though there are few. The seven commandments are a big similarity. Old Major mentions at the beginning of both stories some rules the animals should live by.How they are written down is the same, including how they eventually get changed. The pigs start to develop human-like characteristics and that makes for a hazard of fall out towards the end. The saying, quartet legs good, two legs bad, is the same for both and even gets changed to the same thing, too. Squealer is a huge manipulator in both story lines. He convinces the animals that Napoleon does everything to better them and even covers up some suspicions the other animals have. Since Animal Farm is about Soviet Russia and their revolution, it contains a lot of historical satire.The movie makers most possible changed many parts of the book so that it would be humorous for a younger audience, completely lacking the main p oints. The movie would have been a lot better if it was the same as the book and was animated. However, movie makers probably did not make it animated so that it would not seem child like. Even though they did not succeed at making the movie like the book, if it was animated it could have been more enjoyable. The differences, similarities, and why it contains the changes it does are all ways to compare the Animal Farm movie to the book.Movies that are based on books should really be more like the book so that it doesnt seem like two different stories. That could confuse the reader/watcher if they are not very similar. This movie should not be recommended if the reader of the book wants to watch a movie thinking it would be like the book because it is not very correct at all. The movie should be somewhat similar due to the fact that it is a historical satire. The book should be read though because it is a great example of what power does to people, and it is very historically correct on the events in the Russian Revolution.

Literature Comparison Between a Short Story and a Poem Essay

Literature? This form of entertainment had been around for ages, whether be in a form of a Poetry, a Drama or a Short Story. This Type of literature had been used by Poets and Authors to convey their deepest desires, feelings, Ideas, amazing imaginations which makes us, whoever we want and an safety valve to daily normal look and with this making it humorous and lively. E actually wiz definitely kick in been exposed to a genre of literature in their slicener at one point. It comes from the French language and is used to identify types or categories of literature. Clugston, 2010). This can be further classified or in such a way, be selected by the readers by type they can relate into. unity might consider reading short stories quietly or pronounce a poetry forte to get into the climax, bringing such poems rhythm into life. A novel, A short news report, A tragic or splendid drama and poems that entice any that hears it, these diverse types of literature brings the formers w ork into life for the readers to see, feel or hear.The two short stories I have chosen to compare and contrast is the poem Because I Could non Stop for conclusion written by Emily Dickinson in 1890/1983 and story The Secret biography of Walter Mitty written by crowd Thurber in 1939. These two stories transmit patch in two antithetic time periods. The main feature, in each story, differs in stopping point and position. However, these two stories share a similar message concerning life and marriage. Obviously, Emily Dickinson and James Thurber are two very different writers who lived in different periods, but their shared internal struggles with marriage, life and escapism undeniably connects them.Surely, each of these stories is a literary portrait of marriage, but more specifically, each is a description of the constraints of marriage for both men and women. Each story explores a married soulfulnesss loss of self and the need to revisit independence through some form of e scapism. In Emily Dickinson of Because I Could Not Stop for end, a womanhood with a weak heart discovers her husband has been killed in an accident. Instead of expressing sadness, she becomes invigorated when she realizes the new life his death has granted her besides to die upon culture she was misinformed and hes alive.In the same way, James Thurbers The Secret Life of Walter Mitty visits the restrictive nature of a civil union by expound the persistent day dreaming of a married man who is held captive by his own lack of self-confidence and his wifes overbearing nature. Furthermost, the life understanding of any author has an excessive influence on the subject matter he/she chooses for the base of the story being written. It is chief(prenominal) to know the mountain of the perspectives and ideas of the theme.An authors background or environment is often offers the source of the authors motivation. Emily Dickinson was born in Amherst, Massachusetts in December of 1830 to Ed ward Dickinson and Emily Norcross Dickinson. Emily played let on her childhood and adulthood living in the family home with her sister Lavinia. Emily received her education through the local schools and at Mount Holyoke Female Seminary (Johnson). Emily appeared to have an alert and social presence in society until her return from a trip to Philadelphia in the early part of the 1850s.It is said that her withdrawal from society began shortly subsequently her return from Philadelphia because she had fallen in love with a married minister (Emily Dickinson). It has also been said that Emily suffered an emotional crisis in the early 1860s that led to her opus over three hundred poems in 1862 (Because I Could Not Stop for finale). Emily began to isolate herself even more after the death of her father in 1874 and the death of her mother in 1882. In the early part of 1886 Emily was diagnosed with a kidney dysfunction that she later died of in May of that same year (Emily Dickinson).On t he other hand, James Thurber was born on December 8, 1894. Thurber was encouraged by his family as head as society to advance himself socially. He had two brothers and a father to unendingly enforce male views. However, his mother was dominant personality of the family. Described as a larger than life, born comedienne, Mary Anne (Mame) Fisher Thurber was a source of devotion for her sons literary works. James Thurber attended college at Ohio State University from 1913 to 1918. Shortly after returning from Paris, France as a code clerk for the U.S. department of State, Thurber married Althea Adams. Unfortunately, the marriage was troubled and ended in divorce 12 years later in 1935. Emily Dickinson of Because I Could Not Stop for Death and James Thurbers The Secret Life of Walter Mitty are both great literary works. Although these stories are well written, they both own a different character. Emilys story is a solemn and compacts with the matter of death and tragedy events involv ing a women who remains so busy that she never has time to stop and think about anything else, including death.In contrast, Thurbers story has a comedic sensibility presented through the acts of a somewhat unlucky man. The main theme of this story is escapism, in which the main character deals with his everyday frustrations by escaping into daydreams (Cummings, 2009). Alongside the advantage of the enormous differences, a commonality exists which describes the negative compromise of situation. This compromise is projected from two very different points of view. One story is told from the perspective of a woman appears to not be afraid of Death or Immortality and joins them on the carriage ride.The womans acceptance to take a carriage ride with Death suggests that the woman has no fear of dying and welcomes death happily. The other story is stated through a man who daydreams of various jobs and want to define himself a very timid husband that uses his imagination to cope with his wi fe and the various aspects of married life. It is just as important to indication, these two stories were not only written from opposite viewpoints, but they were also written 45 years apart.Even though these two different story in a time periods symbolize a great change in social approaches and social practices, it decide that Dickinsons characters escapism is rooted in reality and Thurbers characters escapism is imagined, each storys main characters desire to overlook is the same. In Dickinsons Because I Could Not Stop for Death, the first thing we learn about the main character, is that she appears to not be afraid of Death or Immortality and joins them on the carriage ride. The carriage slowly moves along as if there is no time schedule and Death has no pressing matters.The woman seems as if she no longer has a care in world and nothing else matters except her carriage ride with Death. The carriage signifies a set inside of a horse during a funeral procession. The slowness in which the carriage is moving could be the result of a slow death for the woman, meaning, that her death could have resulted from a disease or disability that kills slowly over a period of time. The woman still appears to be unafraid because of Deaths civility. As they pass the school where the children strove in the ring at recess, she reflects on her on childhood.As they slowly move passed the school yard, they pass the fields of gazing grain, in which she reflects upon her adulthood. Death then drives passed the setting sun. The driving passed the setting sun has two representations 1) for mortals, who gage the time they have left in the day, and 2) for immortals, the passing into another life death. At this point she realized just how slow Death is driving, it is at such a slow pace, it is as if they are not moving and the sun has passed them. The Dews draft a quivering chill is just another indication of her death.When the woman makes reference to For only Gossamer, my Gown My Tippet only Tulle, she is referring to her clothing. She feels as if she is not dressed suitably hence the chill, which is another indicator of death or a spiritual presence. As they are paused before what she perceives as a house in the distance, she is only able to see what she believes to be the roof. She is so comfortable with death that she does not realize the house with the swelling ground is actually her grave site, which also explains the conclude behind the cornice appearing to be in the ground. She is actually observing the house from her grave.This setting affects the character because now she has realized all the things she has missed out on, and how much she is gaining from this carriage ride. Since she has taken away her labors and her leisure she has time to look at all the wonderful things of life. Therefore, in James Thurbers The Secret Life of Walter Mitty, the main character, Walter Mitty, this man was a hopeless daydreamer as well as a unique individual in m any ways. I imagined comprehend Walter in a navy airplane as a very small grey haired elderly gentleman, also as a surgeon nerve-racking to help an Englishman in his time of need as well.Walter seemed to be a very intelligent yet cunning individual, with a great imagination, as well as a great sense of humor. I would have loved to meet this man when he was living as I believe the stories that Walter had were very interesting to listen to. I enjoyed reading the story and learned a lot about a man named Walter Mitty. According to the story that was written I gathered that Walters wife was a very demanding and also controlling person. Walter followed her lead and did everything that was asked of him by Mrs. Mitty. Although she did not give Walter a chance to be himself as she controlled Walters every move.When asked to meet her at the hotel Walter was sure to follow what she had asked of him, although when Mrs. Mitty arrived at the hotel Walter was nowhere to be found as he was sitti ng in a chair turned towards a window having yet another daydream. Mrs. Mitty got very upset when she could not find Walter anywhere. When she did finally locate him she fussed at him about the fact that Walter seemed to be screen from her. Even though this was not the case. Mrs. Mitty had her own ideas as well as thoughts about her husband and was not changing her mind.The way I understand his wife she is definitely in charge of the household and what goes on there. I believe the way Walter escapes from the anxiety of his wife nagging him by daydreaming as he can block out all of things she says to him that stress Walter out. Then Walter is in his own little world away from all of the worries and anxieties of daily life. Both Because I Could Not Stop for Death and The Secret Life of Walter Mitty are written as short stories and both display characteristics of a drama but not throughout. However, the poem and stories could be altered a bit and turned into great playsThe authors Em ily Dickinson and James Thurber each had their own way of applying different basics into their pieces of work. Although each author successfully connected their messages through their work. Both stories revolve around the same theme of a life or imagination but with completely different content and style. Each short story could be turned into and performed as a play that would be both entertaining and interesting. These short stories or poem had many similarities and differences but the final results of each of the poem or stories was that they were well constructed, easily understood and they each were very unique.

End Stage Renal Disease ESRD Health And Social Care Essay

End Stage Renal distemper ( ESRD ) is defined as an permanent nephritic failure which take aways to gestate nephritic replacing therapy ( RRT ) or undergo long term dialysis 1 . There ar ternion roles of nephritic failure replacing therapy which ar haemodialysis ( HD ) , perit adeptal dialysis ( PD ) and nephritic bribery. In Malaysia, Continuous Ambulatory Peritoneal dialysis ( CAPD ) patients be increasing from 1525 patients in year 1999 to 1744 patients in declination 2008, an accession of 12 % 2 .Mal eatable is really common in end phase nephritic disease patients on c argon dialysis 2 . In Malaysia, national learning showed that hardly 13 % of CAPD patients are good nourished where serum albumen is above 4.0 g/dL 3 . Majority of patients ( 87 % ) undergoing CAPD are malnourished. Protein energy malnutrition ( PEM ) is one of the almost prevailing complications looking in patients undergoing dialysis and it is associated to high morbidity and mortality 4 ,5 .Malnutrition is an of import factor associated with increasing venture of mortality in Chronic Kidney Disease ( CKD ) patients. Hence, it is of import to cadence the nutrition smudge of patients. Screening for malnutrition is an of import constituent of dietary pattern and improves the ability to prioritize intercession to those most at circumstances 6 . Early acknowledgment and intervention chamberpot give better outcome 7 .Nutrition showing is a executable option for placing patients at hazard of PEM 4 . Screening animals are largely designed for general intents every bit good as for specific topics as aged, institutionalised person and hospitalized patients 4 . There are several showing tools available for CAPD patients. These are Malnutrition-inflammation immortalize ( MIS ) , nutritionary hazard showing ( NRS ) , Malnutrition Universal Screening Tool ( essential ) , Malnutrition Screening Tool ( MST ) , geriatric nutritionary hazard index ( GNRI ) and capa ble planetary appraisal ( SGA ) . Among them, none was antecedently studied for usage in Malayan chronic kidney disease patients on dialysis.The dietitian plays an indispensable function in nutritionary showing. In Malaysia, entree to dietitian is limited in most dialysis Centres. Hence, nurses give play an indispensable function to place the malnourished patients. On the other manus, a comprehensive nutritionary appraisal is time-consuming and requires both congenital and clinical opinions from the tester. Therefore, important preparation is necessary to guarantee consistent upshots among assorted testers and periods of appraisal. Therefore, there is a regard for a simplified nutritionary showing tool which tail assembly be utilise by dieticians or nurses that basin be performed easy.1.1 Objective1.1.1 Main ObjectiveTo place a simplified nutritionary showing tool which compares good with the Malnutrition fervor Score ( MIS ) , Subjective Global Assessment ( SGA ) and wit h assorted single nutritionary steps for Continuous Ambulatory Peritoneal dialysis ( CAPD ) .1.1.2 Specific aimTo depict the human ecology, anthropometry, biochemical analysis features and dietetical form of CAPD patients.To depict the per centum of malnourished patients h beef uponizing to BMI, serum albumen, MSGA, and MIS.To formalize the usage of MIS and mSGA in CAPD patients against anthropometric ( BMI, Triceps Skinf doddering, computed Mid Arm Muscle Circumference ) and biochemical ( serum albumen ) appraisals To compare the usage of simplified tools NRS, MUST, MST and GNRI showing tools in CAPD patients.Chapter 2 Literature Reappraisal2.1 Overview of kidney representKidney maps to modulate constituent(a) structure homeostasis system 8 . Kidney plays a critical function in keeping circulatory and organ system useable homeostasis. Other than that, kidney is the land site of discount of some endocrines and an of import catabolic site for several polypeptide endocrines. ( remit 2.1 )Table 2.1 Components of kidney mapElimination of metabolic excess merchandises ( urea, creatinine, uric acid )Elimination and detoxification of drugs and toxinsCare of volume and ionic composing of thoroughgoing structure fluidsAcid-base ordinanceRegulation of systemic blood force per unit areaProduction of erythropoietinControl of mineral metamorphosis through endocrinal synthesis( 1,25-dihydroxycholecalciferol and 24,25-dihydroxycholecalciferol )Degradation and katabolism of peptide endocrines ( insulin, glucagon, parathyroid endocrine endocrines ) and low-molecular-weight proteins ( ?2-microglobulin and light ironss )Regulation of metabolic procedures ( gluconeogenesis, lipid metamorphosis )Beginning Mitch ( 2009 ) 8 2.2 Causes of kidney failureThere are two types of kidney failure which are acute kidney failure and chronic kidney failure. Acute nephritic failure is defined as sudden decrease of glomerular filtration rate ( GFR ) or loss of kidney map which is rev ersible 9 . Table 2.2 shown causes of acute kidney failure.Chronic kidney failure is defined as structural or functional abnormalcies of the kidney for more than than 3 months 10 . It is an irreversible advancement of kidney harm. The causes of chronic kidney failure are shown in Table 2.2.Table 2.2 Causes of kidney failureAcute Renal FailureChronic Renal FailureAcute cannular mortification ( Trauma )Nephrotoxicity ( antibiotics and drugs )InfectionUrinary enchantment of land obstructorAcute glomerulonephritisDiabetess MellitusUncontrolled high blood force per unit areaFamilial disease of kidneyObstructive UropathyInflammation or transmitting of kidneyBeginning KDOQI, 20012.3 Nephritic failure and dialysisGlomerular filtration rates ( GFR ) is an first-class step of filtrating capacity of the kidneys. GFR establish been used to quantify the degree of kidney map 10 . There are 5 phases of GFR degree from phase 1-normal, to present 5-severe. A decrease in GFR precedes kidne y failure in all signifier of progressive kidney disease 10 . In phase 5, where GFR is less than 15 ml/min, it is considered as terminal phase nephritic failure ( ESRD ) . Phase of chronic kidney disease was shown in Table 2.3.Table 2.3 Phases of chronic kidney diseasePhaseGFRDescription190-130 ml/minKidney harm with normal or higher GFR260-89 ml/min bats lessening in kidney map330-59 ml/minModerate lessening in kidney map415-29 ml/minSevere lessening in kidney map5Less than 15 ml/minEnd phase nephritic failureBeginning KDOQIThere are three types of intervention for nephritic failure which are kidney organ transplant, hemodialysis ( HD ) and peritoneal dialysis ( PD ) 9 . Peritoneal dialysis can foster split into three methods, including ceaseless ambulatory peritoneal dialysis ( CAPD ) , automated peritoneal dialysis ( APD ) and combination of CAPD and APD 9 .2.4 CAPD processIn Continuous Ambulatory Peritoneal Dialysis ( CAPD ) , semi permeable tissue layer of the peritoneum is used as the filtration membrane 9 . A catheter is surgically implanted in the venters and into peritoneal pit. In CAPD, the dialysate is left in the peritoneum and exchanged manually 9 . A dialysate battalion is attached to the catheter plot of ground another tubing is connected to an empty battalion outside to have the waste fluid merchandises.A high-dextrose dumbness dialysate is instilled into the peritoneum by the catheter. The dialysate diffusion carries waste merchandises from the blood through the peritoneal membrane and into the dialysate 9 . The waste merchandises and dialysate work interdependently via osmosis to transport out the waste merchandises. The waste fluid merchandises are withdrawn and discarded. Exchanges of dialysate are through for four to five times a twenty-four hours 9 . There are different concentrations and volumes of dialysate used which depend on the patient s status.2.5 Nutrition demands for CAPD patientsIn peritoneal dialysis, Calories absorbed from glucose in the dialysis fluid are include in the computation of dietetic energy consumption. Approximately, 90 % of glucose is absorbed during dwells over 8 hours a twenty-four hours and 70 % is absorbed during short dwell 11 . Therefore, the sum of saccharide absorbed should be calculated to forestall overconsumption of energy especially for diabetes patient.From KDOQI 2000, the energy demand for chronic peritoneal dialysis patients who less than 60 old ages of age is 35 Kcal/kg constituent(a) structure weight per twenty-four hours 2 . For those who above 60 old ages of age, 30 to 35 kcal/body weight per twenty-four hours is recommended ascribable to more sedentary life style 2 .Protein need in peritoneal dialysis patient is higher than hemodialysis patient. Peritoneal protein losingss average approximately 5 to 15 g/24 hours 2 . Generally, dietetic protein demand is to keep incontrovertible N balance and prevent malnutrition. Dietary protein more than 1.2 g/kg BW/day associated with impersonal or positive N balance 12,13 . KDOQI 2000 suggest that 1.3 g/kg BW/day protein for peritoneal dialysis patient and at least 50 % of protein should be from high biological foster ( HBV ) 2 .Continuous Ambulatory Peritoneal Dialysis ( CAPD ) patients have higher cholesterin, triglyceride, LDL and lipoprotein degree 14 . The abnormalcy of lipid profile for CAPD patients is due to loss of protein from dialysis fluids and soak up of glucose from dialysis fluid 14 . Therefore, 25 to 35 % of blubber from entire Calories is recommended for CAPD patients 15 .Calcium and P are mineral demand in our organic structure to keep bone wellness. Conversion of vitamin D from inactive signifier to active signifier is impaired due to kidney failure 16 . When vitamin D neglect develops, it may take to faulty enteric soaking up of Ca. In contrast, phosphorus elimination becomes restricted because of reduced cannular map. Therefore, dietetic phosphate restriction is necessary. Harmonizing to KDOQI guidepost, 800-1000mg phosphate per twenty-four hours is recommended 2 . Furthermore, add-on of unwritten phosphate binder is in addition required to command serum phosphate degree 16 .The target of Na sensitiveness is increasing exponentially with declined kidney map 17 . Nevertheless, sodium limitation can assist to command blood force per unit area. profuse Na consumption may do thirst and increase fluid gained which in bend cause oedema 9 . Malaysia medical checkup Nutrition Therapy ( MNT ) guideline recommends 1500mg of salt inspiration per twenty-four hours and no add-on salt in cookery. Suggested unstable consumption is up to 1500ml per twenty-four hours 15 .CAPD patients may be hypokalaemic due to potassium loss during dialysis procedure. Therefore, potassium limitation is non necessary for CAPD patients. Persons with CAPD peculiarly have vitamin lack 18 . Hence, vitamin addendum is recommended for CAPD patie nts. Table 2.4 shows the recommended alimentary consumption for CAPD patients.Table 2.4 Recommended foods intake for CAPD patientsFoodRecommendationKilogram calories35 kcal/kg BW/day for & A lt 60 old ages old30-35 kcal/kg BW/day for & A gt 60 old ages oldProtein1.3 g/kg BW/day, 50 % HBVCarbohydrate50-60 % of energy consumptionFat25-35 % of energy consumptionSodium1500 mg/ twenty-four hoursPotassium3-4g sic to serum degreeFluidUp to 1500 ml/dayPhosphate800-1000 mg/dayCalciumCalcium from diet and phosphate binder non r all(prenominal) 2000 mg/dayVitamin B ThaimineVitamin b2Vitamin b6Vitamin bcAddendum to run into recommended day-to-day consumptionVitamin CSupplement up to 60-100 mg/dayBeginning Malaysia Medical Nutrition Therapy guideline, 20052.6 Malnutrition among CAPD patients2.6.1 DefinitionLack of protein and energy consumption or both is mentioning as protein-energy malnutrition ( PEM ) 19 . PEM is a status prove from long-run poor consumption of energy and protein wh ich can take to blowing of organic structure tissues and increased susceptibleness to infection 19 . PEM is strongly linked to malnutrition and mortality rate in person who undergoes care dialysis 2 . CAPD patients are more prone to malnutrition compared to HD patients. In CAPD, protein garbled during dialysis procedure will ensue in protein lack and cause malnutrition 2 .2.6.2 PrevalenceBy the terminal of class 2008, there are 3836 patients who are new to dialysis out of entire 19000 patients. The entire dialysis preponderance rate in December 2008 is 680 3 . Patients who undergo CAPD are increasing twelvemonth by twelvemonth. Chronic kidney disease patients who undergo CAPD were 1744 patients out of entire 19221 patients in December 2008. The gender distribution is male ( 55 % ) and female ( 45 % ) from a entire 18856 patients 3 . The primary cause of nephritic disease is diabetes mellitus ( 55 % ) followed by high blood pressure ( 7 % ) from entire 3836 new dialysis p atients on twelvemonth 2008 3 .Protein-energy malnutrition ( PEM ) is really common among patients with advanced chronic nephritic failure ( CRF ) and those undergoing care dialysis ( MD ) therapies worldwide 2 . K/DOQI guideline proposed that, both work forces and adult females patients undergoing maintenance dialysis to accomplish BMI of at least about 23.6 kg/m2 and 24.0 kg/m2, severally. There are 14 % of CAPD patients who are scraggy ( BMI & A lt 18.5 kg/m2 ) . In Malaysia, malnutrition among dialysis patients is of great concern as it remains to be one of the strongest forecasters of morbidity and mortality 2 . There are 87 % of CAPD patients have serum albumin degree ( & A lt 4.0g/dL ) which assigned as malnourished 3 . Table 2.5 shows the categorization of serum albumen degrees.Table 2.5 categorisation of serum albumens degreeStatus blood serum albumin degreeWell nourished 4.0 g/dLMild undernourished3.5 & A lt 4.0 g/dLModerate undernourished3.0 & A lt 3.5 g/dLSevere undernourished& A lt 3.0 g/dLBeginning KDOQI, 20002.7 Factors doing malnutrition among CAPD patientsThere are multiple factors that cause malnutrition in these patients 2,20 . They are chiefly categorised into three causes unequal dietetic consumption, disease conditions and intervention or dialytic factors. Inadequate dietetic consumption will take to malnutrition among dialysis patients. Altered gustative sensation esthesiss caused by unequal dose of dialysis, emotional hurt, anorexia and unpalatable prescribed diets ensuing in patients distressing unwritten consumption, and later impair their nutritionary position 20 .Disease status is likewise a factor causes malnutrition in dialysis patients. Uremia is the most of import subscriber to inadequate nutrition in CAPD patients. As the Glomerular Filtration Rate ( GFR ) declines, azotemic toxins accumulate, victorious to sickness and diminished appetite. Patients on dialysis have exposed to chronic inflammatory province will increase hypercatabolism and loss of thin organic structure press when there is negative nitrogen balance 2 . Inflammation caused by infection, periodontic disease and familial factor will besides take to slimy nutrition intake 20 .Ascitess patient is at higher hazard of PEM. Ascites is another disease status doing protein loss more than 30g per twenty-four hours particularly later on peritoneal dialysis induction. However, the sum of protein loss will decrease over magazine 20 .In dialysis intervention, unequal dialysis might bring on anorexia and decreased gustatory sensation sharp-sightedness 20 . In add-on, dialysis promotes blowing by taking foods such as aminic acids, peptides, protein, glucose, water-soluble vitamins, and other bioactive compounds, and promotes protein katabolism, due to bioincompatibility 2 . In CAPD patients, fervor of catheter site, bioincompatibility of dialysis solution will impact the nutrition position 20 .Besides, dialy sis therapy may besides take to peritonitis. Transportation of K and azotemic toxin down a concentration in peritoneal capillaries will do protein loss. Furthermore, peritoneal inflammation will do leaky in peritoneal capillaries and prolong peritoneal redness ensuing in release of cytokine and protein loss, which in bend influence patient s nutrition position. Intra-peritoneal force per unit area is another factor impacting dietetic consumption. An addition in intra-abdominal force per unit area will take to symptoms of decrease in dietetic consumption and early repletion by delayed stomachal emptying 20,21 . The most holds in stomachic voidance happened in those with smaller organic structure surface country 22 . Gastric emptying clip is associated with adequateness of foods ingestion.Last but non least, psychological factor will besides impact patient s nutrition position. Psychological load causes loss of craving in CKD patients, ensuing in a diminution of nutritionary pos ition 20 .2.8 Nutrition Screening2.8.1 Purpose of examenHigh prevalence of CAPD patients with hapless nutritionary position is associated with inauspicious results 20 . Early sensing of malnutrition patient can diminish the hazard of inauspicious result of hapless nutrition. Therefore, it is critical that a validated and accurate tool used to place those malnutrition patients.Nutritional appraisal acts as an indispensable and introductory clinical process in nutritionary direction 4 . K/DOQI 2000 recommends nutrition appraisal should be performed routinely with combined method such as anthropometric measurings, organic structure composings measurings, biochemical measurings, dietetic appraisals and subjective appraisals 2 . However, most of these processs are time-consuming and cumbersome, even when a adept dietician is involved 4 . Therefore, a simplified and user friendly testing tool is needed for others wellness professional to key out malnutrition among the patient s.2.8.2 Introduction of showing toolsThere are entire 6 showing tools will be used in this survey Malnutrition-inflammation immortalize ( MIS ) , nutritionary hazard showing ( NRS ) , Malnutrition Universal Screening Tool ( MUST ) , Malnutrition Screening Tool ( MST ) , geriatric nutritionary hazard index ( GNRI ) and modified subjective planetary appraisal ( MSGA ) . The SGA and MIS tools are the gilded criterion showing tools which have proven in many surveies 2,23 . However, MSGA is used in this survey alternatively of SGA. MSGA is more nonsubjective, easy and practical that utilizing quantitative marking system if compared to SGA which is utilizing semi-quantitative marking system 24 . Whereas, MIS is validated and proven by Kalantar-Zadeh et. Al ( 2001 ) as a just tools to place malnutrition patient particularly in inflammatory province 23 .A survey by Yamada K. ( 2008 ) obtained the mark from several testing tools such as NRS, MUST, MST, GNRI and Mini nutritionary Asse ssment-Short Form ( MNA-SF ) and comparing the MIS testing tool as the mention criterion. Among the five showing tools, consequences shown GNRI was the most accurate showing in placing hemodialysis patient at nutritionary hazard. However, this survey did non included CAPD patients 4 .MSGA is a modified quantitative subjective planetary appraisal which modified utilizing the constituents of conventional SGA by Kalantar-Zadeh and co-workers, 1999. MSGA is a to the full quantitative hiting system with mark from 1 ( normal ) to 5 ( really severe ) . MSGA consists of seven variables including weight alteration, dietetic consumption, GI symptoms, functional capacity, comorbidity, hypodermic fat and marks of heftiness cachexia. This survey had shown a blood between malnutrition mark and the combination of MAMC, BMI, serum albumen and TIBC. MSGA is an nonsubjective, dependable and easy tools which can execute in proceedingss compare to SGA. However, the survey did non include any CAPD p atients 24 .Malnutrition-inflammation mark ( MIS ) was another testing tool certain by Kalantar-Zadeh and co-workers in twelvemonth 2001. It is a utile tool to mensurate nutrition and redness on care hemodialysis ( MHD ) patients. This tools was developed utilizing seven constituents in SGA and added three new elements which are body aggregate index, serum albumen degree and total-iron binding capacity with mark 7 ( normal ) to 35 ( terrible malnourished ) . Kalantar-Zadeh and co-workers proved it is a good tool in foretelling mortality every bit good as nutrition, redness and anaemia in MHD patients. 23 Nutrition hazard showing ( NRS ) is developed by Kondrup and co-workers in old ages 2002. This tool was designed to steps current possible undernutrition and disease badness patients in order to measure whether tools was capable to separate patients with a positive clinical result from those who non profit from nutrition support. The consequence proved this screening tool is abl e to separate positive consequence and those who are likely to profit from nutrition support. It scored 0 ( absent ) to 3 ( terrible ) . 25 Malnutrition Universal Screening Tool ( MUST ) was designed to observe protein-energy malnutrition and the hazard of developing malnutrition in grownup patients. There are three independent standards use in this tool which is BMI, weight loss mark and acute disease consequence mark which mark from 0 to 2. The entire tonss is added and delegate into one out of three classs including 0 ( low hazard ) , 1 ( medium hazard ) and & A gt 2 ( high hazard ) . Stratton and co-workers concluded that MUST was a speedy and easy performed tool. 26 Malnutrition Screening tool ( MST ) was developed to observe hospitalized grownup ague patients at hazard of malnutrition by Ferguson and co-workers. It consisted of two inquiries sing appetency and recent unwilled weight loss. The info showed a relationship between patients who are high hazard of malnutrition harmonizing to MST with low average value of nonsubjective nutrition parametric quantities and longer length of infirmary staying. Ferguson and co-workers proposed MST as a unbiased, speedy, validated and dependable tool to observe malnutrition. 27 Geriatric Nutrition Risk Index ( GNRI ) was developed by Bouillanne and co-workers in twelvemonth 2005. GNRI was used to observe patients at hazard of malnutrition and related to mortality and morbidity. Nutrition position indexs including albumen, weight and WLo was used to cipher GNRI mark. It had four classs of nutrition related hazard which are no hazard, low hazard, moderate hazard and major hazard categorise by utilizing GNRI mark. This survey showed a strong relationship between albumen and GNRI. It is a simple showing tool for foretelling mortality and morbidity hazard particularly in hospitalized aged patients. 28 Chapter 3 Materials and Methods3.1 Study designThis research was a cross-sectional survey which done amongst 50 CAPD patients in Hospital Kuala Lumpur ( HKL ) . The research has been approved by the IMU Joint commission Research and Ethics. This research was to place a suit simplified testing tool to observe malnourished patients on CAPD. Six available showing tools were tested on patients nutritionary position.The diagram shows the flow of the survey.3.2 attempt sizeParticipants were chosen by utilizing convenient trying method at the Nephrology unit in Hospital Kuala Lumpur ( HKL ) .The sample size computation was based on the prevalence of malnutrition CAPD patients as reported in National Renal Registry, 2006.( Z ) 2 P ( 1-p )e2Sample size computation,Ns == ( 1.96 ) 2 ( 0.87 ) ( 1-0.87 )( 0.10 ) 2= 43.4 50 patientsWhere Z = Z0.95 = 1.96 is ask from a standard normal distribution tabular array.Where P = Prevalence of malnutrition CAPD patients = 0.87 ( 87 % )Where E = Estimated trying mistake = 10 %Therefore, 50 patients were recruited for this survey.3.3 Capable choiceThe inclusion b ody standard of this survey were participants recruited must be above 18 old ages old and undergoes at least 6 months of care dialysis.Participants who admitted in wad or hospitalized were categorized into exclusion standards.3.4 Sampling methodParticipants recruited by utilizing convenient trying method. There were in entire 50 participants in this survey. Participants available at the CAPD unit at informations aggregation period were approached and invited to fall in the survey.3.5 Methodology3.5.1 Questionnaire designThe questionnaire consisted of 8 sectors to obtain information on participants personal inside informations, socioeconomic background, medical report, drug profile, CAPD prescription, appetite, lifestyle business relationship and dietetic informations. Information was obtained through interview. This is shown in appendix 1.A ) Personal inside informationsThis subdivision covered inquiries on personal information of the participant s name, gender, age, day of the m onth of birth, ethnicity, matrimonial position, instruction degree and employment.B ) Medical historyInformation on cause of kidney failure, intervention history ( continuance, history of kidney graft and parathyroid secretory organ remotion ) and co-morbidities of the participant is obtained.C ) Drug profileThis subdivision covered informations on the medicine prescription and besides information of multiple addendum taken and traditional medical specialty.D ) CAPD prescriptionInformation was obtained on figure of exchanges done in one twenty-four hours and the concentration, type and volume of dialysate usage per exchange.Tocopherol ) AppetiteParticipant s current appetency was questioned by utilizing a graduated table of ranking which included good, just, hapless and really hapless.F ) Physical activityThe frequence of exercising and the grounds for non exerting were asked.G ) Dietary DataFood readying, eating wonts and any allergic reception of nutrients were specified in this portion.H ) HospitalizationSubject s hospitalization ground and surgery history was asked.3.5.2 anthropometrical informations ( Appendix 3 )3.5.2.1 Height and weightParticipant s tallness and weight was obtained from the medical record. Three measurings of participant s station dialysis weight were recorded at first hebdomad for 3 old months from December 2010 to February 2011. The 3-month weight informations provides the information of topic s weight position ( weight addition or weight loss ) for testing tool constituent. Body concourse Index ( BMI ) will be calculated from topic s tallness and weight, utilizing the undermentioned expressionBMI = Body weight ( kilogram ) / Height2 ( M2 )*KDOQI 2000 recommended that the BMI of care dialysis patient to be at least 24-28 kg/m2.Table 3.1 Categorization of BMI cut off point for grownupCategorizationBMI ( kg / M2 )Underweight& A lt 18.50Normal18.50 24.99Corpulence 25.00Corpulent 30.00Beginning qualified from WHO, 1995, WHO, 2000 an d WHO 2004.3.5.2.2 Mid arm perimeter ( MAC )Mid arm perimeter was performed with mensurating tape ( preciseness 0.1 centimeter ) . Landmarking was done on the center of acromiale and radiale. Cross manus proficiency was used to mensurate the perimeter.3.5.2.3 Tricep skinfold ( TSF )Triceps skinfold was performed with Harpenden Skinfold Caliper ( John Bull, British Indicators Ltd. England preciseness 0.1 centimeter ) . Landmarking was carried out prior to skinfold measuring.3.5.2.4 Mid arm musculus perimeter ( cAMA )Mid arm musculus perimeter is a computation derived from mid arm perimeter ( MAC ) and Tricep skinfold ( TSF ) MAMC ( centimeter ) = MAC ( centimeter ) ? TSF ( centimeter ) Calculate mid arm musculus country ( cAMA ) provides a more accurate appraisal of musculus mass by gauging bone-free arm musculus country, corrected with gender differences.Calculate mid arm musculus country, cAMA= ( MAC ( centimeter ) ? TSF ( centimeter ) ) 2 / 4 ? 10.0 ( work forces )= ( MAC ( centimeter ) ? TSF ( centimeter ) ) 2 / 4 ? 6.5 ( adult females )Table 3.2 squeeze off point of arm musculus perimeter ( AMA )PercentileClass 5thWasted& A gt 5th but ? fifteenthBelow norm& A gt 15th but ? 85thAverage& A gt 85th but ? 95thAbove norm& A gt 95thHigh musculusBeginning Frisancho AR. 1990. Anthropometric criterion of the appraisal for growing and nutritionary position.3.5.3 Biochemical informations ( Appendix 4 )Serum albumen, serum beta globulin, serum Total Fe binding capacity ( TIBC ) , serum cholesterin, serum creatinine, Kt/V and serum carbamide were obtained from participant s latest blood visitation consequence.Table 3.3 Cut off point biochemical valueBiochemical constituentsNormal scopeSerum albumen& A gt 4.0 g/dlSerum TranferrinSerum TIBCSerum CholesterolSerum CreatinineSerum UreaKt/V& A gt 1.73.5.4 24 hours dietetic callback ( Appendix 5 )Dietary consumption was obtained utilizing 24 hours dietetic callback. Participant s dietetic consum ption of 1 weekday and 1 weekend were recorded. Dietary appraisal tools ( bowls, spoon, matchbox and cup ) were shown to the topic at the first interview subdivision. The subsequent information aggregation was done through phone call. Food functioning size recorded was converted to unit gm and analysed via Nutrient composing of Malayan Food ( Tee E Siong, 1997 ) and Nutritionist Pro. Programme.3.6 Screening toolA sum of 6 showing tools were used in this survey.3.6.1 Modified Subjective planetary appraisal ( MSGA )This tool was designed by Kalantar-Zadeh congregation in twelvemonth 1999. This testing tool was developed by utilizing the constituent of conventional SGA and consists of seven variables weight alteration, dietetic consumption, GI symptoms, functional capacity, co-morbidity, hypodermic fat and marks of musculus cachexia. Each constituent was scope from 1 ( normal ) to 5 ( terrible ) . The entire mark used to find the nutrition position of the patient.3.6.2 Malnutrition-in flammation mark ( MIS )MIS was developed by Kalantar-Zadeh et. Al 2001 based on 7 constituents of SGA method and 3 extra constituents of BMI, serum albumen and serum TIBC. The medical history buttockss weight loss during the predating 6 months, dietetic consumption, GI symptoms, functional capacity ( nutritionary related functional damage ) , and co-morbidity including figure of old ages in Dialysis while physical scrutiny assesses loss of hypodermic fat and musculus cachexia. Each constituent was scored from 0 to 3, the entire mark of all 10 constituents ranged from 0 to 30 ( higher figure indicates more terrible ) .3.6.3 Nutrition hazard showing ( NRS )Nutrition hazard showing ( NRS ) was developed by Kondrup and co-workers in old ages 2002. The concluding tonss were categorized into absent, mild, moderate or terrible malnourished with a entire mark 0-6. It contain of two testing constituents, initial and concluding showing. There were four variables included in initial screening - BMI, recent weight loss, alterations in nutrient consumption and wellness status. In concluding showing, two chief constituents were tested by each hiting 0 ( absent ) to 3 ( terrible ) . The entire mark was added and one extra mark for participant above 70 old ages old.3.6.4 Malnutrition Universal testing tool ( MUST )MUST was developed for multidisciplinary usage by the Malnutrition Advisory Group of the British Association for Parenteral and Enteral Nutrition. MUST consists of 3 independent constituents which are current weight position measured by BMI ( mark 0 to -2 ) , unwilled weight loss ( mark 0 to -2 ) , and acute disease consequence bring forthing no nutritionary consumption for & A gt 5d ( mark 0 or 2 ) . The amount of these 3 tonss was calculated.3.6.5 Malnutrition testing tool ( MST )The MST was developed by Ferguson et. Al 1999 had been used for acute infirmary patients it incorporates 3 constituents which are weight loss ( mark 0 or 2 ) , sum of weight lost ( mar k 1-4 ) , and hapless nutrient consumption or hapless appetency ( mark 0 or 1 ) . The entire mark was calculated for each patient.3.6.6 Geriatric nutrition hazard index ( GNRI )The GNRI was developed by modifying the nutritionary hazard index ( NRI ) for aged patients. This index was calculated from the serum albumen and organic structure weight by utilizing the undermentioned equationGNRI = 1.489 albumen ( g/dL ) + 41.7 ( organic structure wt/ideal organic structure wt ) 3.7 Statistical AnalysisAll the information was analysed by utilizing Statistic Merchandises and Services Solution, SPSS ver. 18.0.Each variable is presented as the mean Standard Deviation ( SD ) . Descriptive frequence trial was used to prove the distribution of the variables among gender. T-test was besides used to show the correlativity between the variables. P & A lt 0.05 was considered as statistically important. Sensitivity, specificity, positive prognostic value ( PPV ) and negative prognostic value ( NPV ) were used between testing tools and nonsubjective variables. Crosstab was used to transport out the sensitiveness and specificity trial.Formula of computationSensitivity = truthful positives/ ( true positives + false negatives )Specificity = true negatives/ ( true negatives + false positives )Positive prognostic value ( PPV ) = true trial positives/all trial positivesNegative prognostic value ( NPV ) = true trial negatives/all trial negatives

The Vampire Diaries: Dark Reunion Chapter Three

Vickies screams went break of control. sightly could feel panic rising in her chest.Vickie, stop it Come on weve got to get fall out of here Meredith was shouting to be heard. Its your house, Caroline. eachbody grab sights and you lead us to the breast door.Okay, Caroline said. She didnt sound as f castigateened as everybody else. That was the advantage to having no imagination, average thought. You couldnt picture the loath almost things that were going to happen to you.She felt break down with Merediths narrow, cold hand grasping hers. She fumbled on the some other side and caught Carolines, feeling the hardness of long fingernails.She could chance on nonhing. Her look should be ad neverthelessing to the dark by now, but she couldnt make out fifty-fifty a glimmer of light or shadow as Caroline started tip them. There was no light coming through the windows from the street the power seemed to be out everywhere. Caroline cursed, running into some piece of furniture, an d seemly stumbled against her.Vickie was whimpering gently from the tail extirpate of the line. Hang on, whispered Sue. Hang on, Vickie, well make it.They made slow, shuffling progress in the dark. Then Bonnie felt tile under her feet. This is the front hall, Caroline said. Stay here a minute while I find the door. Her fingers slipped out of Bonnies.Caroline Dont let go-where are you? Caroline, give me your hand Bonnie cried, groping frantically like a blind person.Out of the darkness something large and moist closed around her fingers. It was a hand. It wasnt Carolines.Bonnie screamed.Vickie immediately picked it up, shrieking wildly. The hot, moist hand was dragging Bonnie forward. She kicked out, struggling, but it made no difference. Then she felt Merediths arms around her waist, both arms, wrenching her back. Her hand came acquit of the big one.And then she was overthrowing and running, just running, only dimly aware that Meredith was be-side her. She wasnt at all aware t hat she was still screaming until she slammed into a large armchair that halt her progress, and she heard herself.Hush Bonnie, hush, stop Meredith was shaking her. They had slid low the back of the chair to the floor.Something had me Something grabbed me, MeredithI cut. Be quiet Its still around, Meredith said. Bonnie jammed her baptismal font into Merediths shoulder joint to keep from screaming again. What if it was here in the room with them?Seconds crawled past, and the silence pooled around them. No matter how Bonnie strained her ears, she could hear no sound object their own breathing and the dull thudding of her heart.Bonnie started to nod miserably, then abruptly lifted her head. Wheres Vickie? she whispered hoarsely.I dont know. I had to let go of her hand to pull you a direction from that thing. Lets move.Bonnie held her back. But why isnt she screaming?A shudder went through Meredith. I dont know.Oh, God. Oh, God. We cant leave her, Meredith.We sport to.We cant. Mer edith, I made Caroline invite her. She wouldnt be here exclude for me. We gain to get her out.There was a pause, and then Meredith hissed, All right But you pick the strangest times to turn noble, Bonnie.A door slammed, causing both of them to jump. Then there was a crashing, like feet on stairs, Bonnie thought. And briefly, a verbalise was raised.Vickie, where are you? Dont-Vickie, no NoThat was Sue, gasped Bonnie, jumping up. From upstairsWhy dont we have a flashlight? Meredith was raging.Bonnie knew what she meant. It was in any case dark to go running blindly around this house it was likewise frightening. There was a primitive panic hammering in her brain. She needed light, any light.She couldnt go fumbling into that darkness again, exposed on all sides. She couldnt do it.Nevertheless, she took one shaky step a musical mode from the chair.Come on, she gasped, and Meredith came with her, step by step, into the blackness.Bonnie kept expecting that moist, hot hand to reach out and grab her again. Every inch of her skin tingled in anticipation of its touch, and especially her own hand, which she had outstretched to feel her way.Then she made the mistake of remembering the dream.Instantly, the sickly sweet looking at of garbage overwhelmed her. She imagined things crawling out of the ground and then remembered Elenas face, gray and hairless, with lips shriveled back from grinning teeth. If that thing grabbed hold of herI cant go any far I cant, I cant, she thought. Im sorry for Vickie, but I cant go on. Please, just let me stop here.It was a whole series of sounds, actually, but they all came so close together that they blended into one terrible swell of noise. First there was screaming, Sues voice screaming, Vickie Vickie No Then a resonant crash, the sound of trumpery shattering, as if a hundred windows were breaking at once. And over that a sustained scream, on a note of pure, exquisite terror.Then it all stopped.What was it? What happened, Meredith? Something bad. Merediths voice was taut and choked. Something very bad. Bonnie, let go. Im going to see.Not alone, youre not, Bonnie said fiercely.They found the staircase and made their way up it. When they reached the landing, Bonnie could hear a strange and oddly sickening sound, the tinkle of glass shards falling.And then the lights went on.It was too sudden Bonnie screamed involuntarily. Turning to Meredith she almost screamed again. Merediths dark hair was disheveled and her cheekbones looked too sharp her face was pale and hollow with fear.Tinkle, tinkle.It was worse with the lights on. Meredith was walking toward the get going door guttle the hall, where the noise was coming from. Bonnie followed, but she knew suddenly, with all her heart, that she didnt requirement to see inside that room.Meredith pulled the door open. She froze for a minute in the doorway and then lunged quickly inside. Bonnie started for the door.Oh, my God, dont come any fartherBonnie didnt even pause . She plunged into the doorway and then pulled up short. At first glance it looked as if the whole side of the house was gone. The French windows that connected the master bedroom to the balcony seemed to have exploded outward, the wood splintered, the glass shattered. Little pieces of glass were hanging precariously here and there from the remnants of the wood frame. They tinkled as they fell.Diaphanous white curtains billowed in and out of the gaping hole in the house. In front of them, in silhouette, Bonnie could see Vickie. She was standing with her hands at her sides, as motionless as a block of stone.Vickie, are you okay? Bonnie was so relieved to see her a dwell that it was painful. Vickie?Vickie didnt turn, didnt answer. Bonnie maneuvered around her cautiously, looking into her face. Vickie was staring straight ahead, her pupils pinpoints. She was sucking in little whistling breaths, chest heaving.Shuddering, Bonnie reeled away. Meredith was on the balcony. She turned as Bon nie reached the curtains and essay to block the way.Dont look. Dont look experience there, she said.Down where? Suddenly Bonnie understood. She shoved past Meredith, who caught her arm to stop her on the edge of a dizzying drop. The balcony railing had been blasted out like the French windows and Bonnie could see straight down to the lighted yard below. On the ground there was a twisted figure like a broken doll, limbs askew, neck bent at a grotesque angle, blond hair fanned on the dark soil of the garden. It was Sue Carson.And throughout all the confusion that raged afterward, two thoughts kept vying for dominance in Bonnies mind. One was that Caroline would never have her foursome now. And the other was that it wasnt fair for this to happen on Merediths birthday. It just wasnt fair.Im sorry, Meredith. I dont think shes up to it right now.Bonnie heard her fathers voice at the front door as she listlessly stirred sweetener into a cup of chamomile tea. She put the spoon down at onc e. What she wasnt up to was sitting in this kitchen one minute longer. She needed out.Ill be right there, Dad.Meredith looked almost as bad as she had last night, face peaked, eyes shadowed. Her mouth was set in a tight line.Well just go out driving for a little while, Bonnie said to her father. perhaps see some of the kids. After all, youre the one who said it isnt dangerous, right?What could he say? Mr. McCullough looked down at his petite daughter, who stuck out the stubborn chin shed genetic from him and met his gaze squarely. He lifted his hands.Its almost four oclock now. Be back before dark, he said.They want it both ways, Bonnie said to Meredith on the way to Merediths car. Once inside, both girls immediately locked their doors.As Meredith put the car in gear she gave Bonnie a glance of grim understanding.Your parents didnt believe you, either.Oh, they believe everything I told them-except anything important. How can they be so stupid?Meredith laughed shortly. Youve got to look at it from their point of view. They find one dead body without a mark on it except those caused by the fall. They find that the lights were get through in the neighborhood because of a malfunction at Virginia Electric. They find us, hysterical, giving answers to their questions that must have seemed pretty weird. Who did it? Some junky with sweaty hands. How do we know? Our dead friend Elena told us through a Ouija board. Is it any wonder they have their doubts?Theyre forgetting already, Meredith replied softly. You predicted it yourself. Life has gone back to normal, and everybody in Fells church feels safer that way. They all feel like theyve woken up from a bad dream, and the last thing they want is to get sucked in again.Bonnie just shook her head.And so its easier to believe that a bunch of teenage girls got riled up playing with a Ouija board, and that when the lights went out they just freaked and ran. And one of them got so scared and confused she ran right out a w indow.There was a silence and then Meredith added, I wish Alaric were here.Normally, Bonnie would have given her a dig in the ribs and answered, So do I, in a lecherous voice. Alaric was one of the handsomest guys shed ever seen, even if he was a doddering twenty-two years old. straight off, she just gave Merediths arm a disconsolate squeeze. Cant you call him somehow?In Russia? I dont even know where in Russia he is now.Bonnie bit her lip.Then she sat up. Meredith was driving down Lee Street, and in the high school parking lot they could see a conference.She and Meredith exchanged glances, and Meredith nodded. We might as well, she said. Lets see if theyre any smarter than their parents.Bonnie could see startled faces routine as the car cruised slowly into the lot. When she and Meredith got out, people moved back, making a path for them to the center of the crowd.Caroline was there, clutching her elbows with her hands and shaking back her auburn hair distractedly.Were not going t o sleep in that house again until its repaired, she was saying, shivering in her white sweater. Daddy says well take an apartment in Heron until its over.What difference does that make? He can follow you to Heron, Im sure, said Meredith.Caroline turned, but her green cats eyes wouldnt quite meet Merediths. Who? she said vaguely.Oh, Caroline, not you too Bonnie exploded.Her eyes came up and for an instant Bonnie saw how frightened she was. I cant take any more. As if she had to prove her words that minute, she pushed her way through the crowd.Let her go, Bonnie, Meredith said. Its no use.Shes no use, said Bonnie furiously. If Caroline, who knew, was acting this way, what about the other kids?She saw the answer-in the faces around her. Everybody looked scared, as scared as if she and Meredith had brought some loathsome disease with them. As if she and Meredith were the problem.I dont believe this, Bonnie muttered.I dont believe it either, said Deanna Kennedy, a friend of Sues. She was in the front of the crowd, and she didnt look as uneasy as the others. I talked with Sue yesterday afternoon and she was so up, so happy. She cant be dead. Deanna began to sob. Her colleague put an arm around her, and several other girls began to cry. The guys in the crowd shifted, their faces rigid.Bonnie felt a little surge of hope. And shes not going to be the only one dead, she added. Elena told us that the whole townsfolk is in danger. Elena said Despite herself Bonnie heard her voice failing. She could see it in the way their eyes glazed up when she mentioned Elenas name. Meredith was right theyd put everything that had happened last winter behind them. They didnt believe anymore.Whats wrong with you all? she said helplessly, wanting to hit something. You dont really think Sue threw herself off that balconyPeople are saying- Deannas boyfriend started and then shrugged defensively. Well-you told the police Vickie Bennett was in the room, right? And now shes off her head agai n. And just a little bit earlier youd heard Sue shouting, No, Vickie, no?Bonnie felt as if the wind had been knocked out of her. You think that Vickie- oh, God, youre out of your mind Listen to me. Something grabbed my hand in that house, and it wasnt Vickie. And Vickie had nothing to do with throwing Sue off that balcony.Shes hardly strong enough, for one thing, Meredith said pointedly. She weighs about ninety-five pounds soaking wet.Somebody from the back of the crowd muttered about insane people having superhuman strength. Vickie has a psychiatric record-Elena told us it was a guy Bonnie almost shouted, losing her battle with self-control. The faces tilted toward her were shuttered, unyielding. Then she saw one that made her chest loosen. categoric recount them you believe us.Matt Honeycutt was standing on the fringe with his hands in his pockets and his blond head bowed. Now he looked up, and what Bonnie saw in his profane eyes made her draw in her breath. They werent hard an d shuttered like everyone elses, but they were full of a flat despair that was just as bad. He shrugged without taking his hands from his pockets.Bonnie, for one of the first times in her life, was speechless. Matt had been upset ever since Elena died, but thisHe does believe it, though, Meredith was saying quickly, capitalizing on the moment. Now what have we got to do to convince the rest of you?Channel Elvis for us, maybe, said a voice that immediately set Bonnies blood boiling. Tyler. Tyler Smallwood. Grinning like an copycat in his overexpensive Perry Ellis sweater, showing a mouthful of strong white teeth.Its not as good as psychic e-mail from a dead regaining Queen, but its a start, Tyler added.Matt always said that grin was asking for a punch in the nose. But Matt, the only guy in the crowd with close to Tylers physique, was staring dully at the ground.Shut up, Tyler You dont know what happened in that house, Bonnie said.Well, neither do you, apparently. Maybe if you hadnt been hiding in the living room, youd have seen what happened. Then somebody might believe you.Bonnies retort died on her tongue. She stared at Tyler, opened her mouth, and then closed it. Tyler waited. When she didnt speak, he showed his teeth again.For my money, Vickie did it, he said, winking at Dick Carter, Vickies ex-boyfriend. Shes a strong little babe, right, Dick? She could have done it. He turned and added deliberately over his shoulder, Or else that Salvatore guy is back in town.You creep shouted Bonnie. Even Meredith cried out in frustration. Because of course at the very mention of Stefan pandemonium ensued, as Tyler must have known it would. Everyone was turning to the person next to them and exclaiming in alarm, horror, excitement. It was primarily the girls who were excited.Effectively, it put an end to the gathering. People had been edging away surreptitiously before, and now they broke up into twos and threes, controversy and hastening off.Bonnie gazed after them an grily.Supposing they did believe you. What did you want them to do, anyway? Matt said. She hadnt noticed him beside her.I dont know. Something besides just standing around waiting to be picked off. She tried to look him in the face. Matt, are you all right?I dont know. Are you?Bonnie thought. No. I mean, in one way Im surprised Im doing as well as I am, because when Elena died, I just couldnt deal. At all. But then I wasnt as close to Sue, and besides I dont know She wanted to hit something again. Its just all too muchBonnie thought. No. I mean, in one way Im surprised Im doing as well as I am, because when Elena died, I just couldnt deal. At all. But then I wasnt as close to Sue, and besides I dont know She wanted to hit something again. Its just all too muchYes, Im mad. Suddenly Bonnie understood the feelings shed been having all day. Killing Sue wasnt just wrong, it was evil. Truly evil. And whoever did it isnt going to get away with it. That would be-if the domain of a functio n is like that, a place where that can happen and go unpunished if thats the truth She found she didnt have a way to finish.Then what? You dont want to live here anymore? What if the world is like that?His eyes were so lost, so bitter. Bonnie was shaken. But she said staunchly, I wont let it be that way. And you wont either.He precisely looked at her as if she were a kid insisting there was so a Santa Claus.Meredith spoke up. If we expect other people to take us seriously, wed better take ourselves seriously. Elena did communicate with us. She wanted us to do something. Now if we really believe that, wed better figure out what it is.Matts face had flexed at the mention of Elena. You unworthy guy, youre still as much in love with her as ever, thought Bonnie. I wonder if anything could make you forget her? She said, Are you going to help us, Matt?Ill help, Matt said quietly. But I still dont know what it is youre doing.Were going to stop that murdering creep before he kills anybody else, said Bonnie. It was the first time shed richly realized herself that this was what she meant to do.Alone? Because you are alone, you know.We are alone, Meredith corrected. But thats what Elena was trying to tell us. She said we had to do a induction compose to call for help.An easy spell with only two ingredients, Bonnie remembered from her dream. She was getting excited. And she said shed already told me the ingredients-but she hadnt.Last night she said there were corrupting influences distorting her communication, Meredith said. Now to me that sounds like what was happening in the dream. Do you think it really was Elena you were drinking tea with?Yes, Bonnie said positively. I mean, I know we werent really having a mad tea party at Warm Springs, but I think Elena was sending that message into my brain. And then partway through something else took over and pushed her out. But she fought, and for a minute at the end she got back control.Okay. Then that means we have to con centrate on the beginning of the dream, when it was still Elena communicating with you. But if what she was saying was already being distorted by other influences, then maybe it came out weird. Maybe itwasnt something she actually said, maybe it was something she didWhat?Hair I asked her who did hers, and we talked about it, and she said, Hair is very important. And Meredith-when she was trying to tell us the ingredients last night, the first letter of one of them was HThats it Merediths dark eyes were flashing. Now we just have to think of the other one.But I know that too Bonnies laughter bubbled up exuberantly. She told me right after we talked about hair, and I thought she was just being strange. She said, Blood is important too. Meredith shut her eyes in realization. And last night, the Ouija board said Bloodblood-blood. I thought it was the other thing threatening us, but it wasnt, she said. She opened her eyes. Bonnie, do you think thats really it? Are those the ingredients, or do we have to start worrying about mud and sandwiches and mice and tea?Those are the ingredients, Bonnie said firmly. Theyre the kind of ingredients that make sense for a summoning spell. Im sure I can find a ritual to do with them in one of my Celtic magic books. We just have to figure out the person were supposed to summon Something struck her, and her voice trailed off in dismay.I was wondering when youd notice, Matt said, speaking for the first time in a long while. You dont know who it is, do you?

Compare and contrast Oedipus Rex Essay

Comp atomic number 18 and contrast Oedipus Rex and Faustus as tragedies.The devil plays Oedipus Rex and Faustus are both tragicplays. Both of the plays end with the main character losing theirlife, and actually make up their subsequentlylife. But as tragedies the bothplays have some similarities and some differences. The charactersthemselves are polar, and they both want different goals out of individually their own lives. Oedipus Rex and Faustus are two tragedies thatcompare and contrast in many ways.The two main characters of the plays Faustus and OedipusRex are very different from each other. Faustus, the main character inFaustus, is not severe to save any civilizations like Oedipus is.Faustus is really trying to make himself a better person by learningblack magic. He wants to learn evil to make himself more powerful asa person. He signs his soul over to the devil in exchange fortwenty-four years of service by Mephistophilis. Greed is the mainreason for the fall of Faustus. He chose his own destiny he knewthat when he sign that contract his soul belonged to the devil.Oedipus on the other hand, did not really have much of a picking in hisfate. He was pretty much damned from the beginning. He wasprophesized to kill his father and marry his mother, so his father andmother tried to change fate. But as the story goes, the prophecy came accredited. All Oedipus treasured to do was stop the plague from going throughhis city. But it ended up that he was the cause, not the solution.His eternity was not lived out in hell, but spent exiled from Thebes.Oedipus did not choose his fate as Faustus did. The characters of thetwo plays both suffered in the end, but one chose his and one had tolive with his prophecy.Smith 2The plots of the two plays are different from each other also. Theplot of Oedipus Rex is for Oedipus to find out why the plague has in love his town, and how to get rid of it. But the plot ends upturning into what was prophesized to his parents a lo ng time ago.Oedipus ends up finding out that he has married his mother and that hehas killed his father. The whole play is a tragedy. on that point is nocomic relief in it, as in Faustus with his practical jokes. InOedipus the plot revolves some the fate of one man.In Faustus theplot revolves around other people as well. There are other subplotsin the play not just the plot with Faustus. Faustus andMephistophilis go about causing throw out of kilter throughout different cities,really trying to cause evil wherever they go. In Oedipus, there is noother trouble in the play, just the problem with Oedipus killing hisfather and marrying his mother. The plots have nothing in commonexcept how the end. In the end of Faustus, Faustus must spend all ofeternity in hell. His soul now belongs to the devil. In the beginning of the play he did not believe in life after death, I bet heis hitting himself on the head now. In the end of Oedipus Rex,Oedipus cuts his own eyeball out and gets exiled o ut of Thebes. Hespends the rest of his life with out a home. The ultimate tragedyreally, he just got stuck in the wrong place at the wrong time.Both of the plays are different from each other, but bothend tragically. One of the similarities of the play is seen at theend of Oedipus Rex when the Chargos basically says that even the sterling(prenominal) of men net crumble to ruins all humans are subject tosuffering and pain. This theme is true in both plays. Seen at the endof Faustus, when Faustus was trying to stop the clock. Even thegreatest of men can crumble to ruins.

Within the maximum of 500 words, prove that there is a moral lesson implied in the novel “The picture of Dorian Gray”

Oscar Wilde is one of the greatest literary showmen of the English nineteenth century. Of all his works, his sole(prenominal) novel is considered his masterpiece. In this novel, a moral lesson faecal matter be implied Corruption will lead to destruction, coercion and torture. A moral lesson is experience that one can learn from a story and this lesson follows the standards of behavior considered welcome and right by most people. A moral lesson implied when people suggest that something be true without truly saying it or suggests something as a necessary result.In this novel, the moral lesson is not directly delivered to the readers. It could lone(prenominal) be found when people analyze what happens to the main character- Dorian grey-haired, what cause leads to what effect. At first, Dorian Gray appears to be something ideal and beautiful young, handsome, innocent, simple and sensitive. He becomes the embodiment of Lord hydrogens ideas of the aesthetical life. Dorian soon l eaves Basils studio for Lord Henrys parlor, where he adopts the tenets of the untried Hedonism and resolves to live his life as pleasure- seeker with no regard for conventional morality.He devotes himself to love in the beginning. Then he go from lover to lover, male and female and he pursues pleasure dispassionately. After that, he kills Basil, unable to accept the kind of love Basil is showing him. Dorian does not have a developed moral sense which would recognize a moral imperative- the idea that something is wrong no proceeds whether one ever has to pay to any consequences for them. He only regards acts as wrong when he can see their effects on the countenance of the figure in the portrait.He seems to separate the body and straits The body hellholes regret. If bodys sin is natural, the soul should be responsible for physical action. Where sin has been committed, everything will be over and selfish is irresponsible thinking. At the end of the novel, Dorian is punished by his conscience, his innate and inner judge. He is torture badly for a long period leading to a tragic death. It is not the only thing he has to pay for his sins. The corruption from others leads to his destruction, bsession and torture. In the end, Dorian seems to be punished by his ability to be influenced if the new social order celebrates individualism, as Lord Henry claims, Dorian falters because he fails to establish and live by his own moral code. In our life, we need to be alert in front of the seductions that are popular nowadays hedonism and immoral pleasures. If not, we may be stirred badly by the materialism leading to regrettable consequences.

Public Ruling

upcountry value mature MALAYSIA INCOME FROM permit OF legitimate place PUBLIC RULING NO. 4/2011 Translation from the original Bahasa Malaysia text DATE OF ISSUE 10 MARCH 2011 INCOME FROM allow OF reliable shoes public feeling no. 4/2011 visualize of app culmination 10 bunt 2011 upcountry revenue carte MALAYSIA CONTENTS 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 11. 14.Introduction Related render Interpretation anyow of signifi fuckingt blank space as a art origin permit of true berth as a non- teleph single circuit beginning Commencement stop consonant of allow of home All material properties group as a single blood disbursal relating to income of permit of accepted keeping permit income trustworthy in advance Capital fee Industrial construction readjustment Replacement apostrophize of furnishings Letting of permit off of construct used in the profession Effective Date scallywag 1 1 1 1-4 4-5 5-7 7 13 13 19 19 22 22 25 26 26 26 26D IRECTOR GENERALS PUBLIC RULING A creation govern as provided for low section 138A of the Income assess Act 1967 is issued for the objective of providing guidance for the public and mightinessrs of the In cut down levyation Board Malaysia. It sets push through the interpretation of the managing carry onor General of In country Revenue in respect of the leaveicular tax law, and the policy and procedure that ar to be applied. A popular govern may be withdrawn, either wholly or in part, by nonice of withdrawal or by publication of a new ruling which is incommensurable with it.Director General of inland Revenue, Inland Revenue Board Malaysia. INCOME FROM LETTING OF satisfying airplane propeller Public rule no(prenominal) 4/2011 Date of abridge 10 litigate 2011 INLAND tax BOARD MALAYSIA 1. This Ruling explains (a) (b) Letting of veritable(a) station as a trading citation on a lower floor split up 4(a) of the Income levy Act 1967 (ITA) and Letting of sincer e proportion as a non- none enterprise etymon below divide 4(d) of the ITA. 2. The provisions of the ITA related to this Ruling argon divides 4(a) and 4(d), subsections 33(1) and 39(1). The words used in this Ruling have the deciphering marrow 3. Arms length cornerstone refers to the circumstances, decisions or forthcomes that would have been arrived at if unrelated or unconnected some wizs were to deal with for distributively atomic number 53 other wholly independently and step forward of r each(prenominal) of soulal influence . veritable seat includes any(prenominal) land and any interest, option or other adept in or over much(prenominal) land and includes any edifice on land. Person includes a caller- come on, a co-operative society, a partnership, a club, an association, a Hindu joint family, a trust, an estate downstairs administration and an individual, but excludes a unit trust. Letting of veritable property means granting the use of a authentic property or occupation of a veridical property at a lower place an agreement or a term of contract and includes the allow come stunned of part of the strong property that is owned or blooded. Management corporation means a instruction corporation established below the Strata Titles Act 1985 (Act 318), the Land (Subsidiary Title) Enactment 1972 (Sabah no 9 of 1972) or the Strata Titles regularization 1995 (Laws of Sarawak, Chapter 18). Rent or countercur strikeing income or income from allow includes any amount received for the use or occupation of any real property or part thereof including premiums and other receipt in connection with the use or occupation of the real property. Related keep phoner means the situation where one go with holds non less(prenominal) than 20% of the ordinary sh ars or preference sh bes of the other. 3. 3. 2 3. 3 3. 4 3. 5 3. 6 3. 7 4. Letting of real property as a art theme 4. 1 Letting of real property is deemed as a business incept ion and the income received from it is aerated to tax below split 4(a) of the ITA if surface B Page 1 of 26 INCOME FROM LETTING OF REAL airplane propeller Public Ruling zero(prenominal) 4/2011 Date of theme 10 March 2011 INLAND gross BOARD MALAYSIA alimentation go or turn out go ar provided in relation to the real property. 4. 2 Maintenance work or instigate work should be comprehensively and actively provided. 4. 2. 1 Maintenance service or deem serve comprehensively provided means serve which include (a) doing principally all things necessary (eg. leaning services or repairs) for the livelihood and management of the real property such as the structural elements of the expression, stairways, fire escapes, entrances and exits, lobbies, corridors, lifts/escalators, compounds, drains, water tanks, sewers, pipes, wires, cables or other fixtures and fittings and doing generally all things necessary for the maintenance and management of the exterior parts of the real p roperty such as playing fields, recreational aras, driveways, gondola car parks, open spaces, landscape areas, walls and fences, exterior lighting or other external fixtures and fittings or b) If a person however provides security services or other facilities, that person is not providing maintenance services or remain firm services comprehensively. 4. 2. 2 Services actively provided means the person who owns or lets out the real property (a) (b) provides himself or hires another(prenominal) person or another firm to provide the maintenance services or documentation services as mentioned under(a) paragraph 4. 2. 1 of this Ruling. event 1 Suai Sdn Bhd owns tether blocks of condominium consisting of 324 units and lets out those units to tenants.Suai Sdn Bhd provides maintenance services of lift, cleaning services, security services, modify air conditioner and maintenance services of playing fields and car parks. The let of the condominium units is interact as a business a rising of Suai Sdn Bhd since maintenance services and support services are comprehensively and actively provided by Suai Sdn Bhd. coming back B Page 2 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling no 4/2011 Date of emerge 10 March 2011 INLAND REVENUE BOARD MALAYSIA compositors skid 2 Wahida owns a 4-storey edifice consisting of 32 units that arsehole be used as offices and shop lots.All the units are let out to some(prenominal) tenants. Wahida hires Ali Enterprise to provide maintenance services of the structure of the grammatical construction, maintenance of lift and cleaning services of the twist and area outside(a) the expression. The allow of the units in the edifice is set as a business source of Wahida since maintenance services and support services are comprehensively and actively provided by Wahida. workout 3 Yes Property Sdn Bhd rents one block of office build consisting of 42 units from Zura Sdn Bhd. All the units are let out to a few tenants.Ye s Property Sdn Bhd provides cleaning services of the build and area outside the create, centralized air conditioner, maintenance of car park and security services. The permit of the office units is handle as a business source of Yes Property Sdn Bhd since maintenance services and support services are comprehensively and actively provided by Yes Property Sdn Bhd. 4. 3 As long as maintenance services or support services are comprehensively and actively provided in relation to the real property which is let out, the allow is a business source under paragraph 4(a) of the ITA even though the allow is between related parties.However, if rental supercharged to the tenant is not at arms length basis, the Inland Revenue Board Malaysia would adjust the rental payment accordingly. For the role of this Ruling, related parties in relation to (a) (b) (c) individuals, mean twain individuals are related companies, mean two(prenominal) companies are related companies a companionship and an individual, mean one of the parties is in a position to influence or be influenced by the other party, or to interpret or be controlled by the other party. . 4 Special sermon for letting of a mental synthesis to an approved Multimedia extremely Corridor (MSC) stead company Under the Income Tax (Industrial create Allowance) (Approved Multimedia Super Corridor (MSC) Status Company) Rules 2006 P. U. (A) 202/2006, effective from the yr of sound judgement 2006, the letting of construct in the turn B Page 3 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of expel 10 March 2011 INLAND REVENUE BOARD MALAYSIACyberjaya Flagship Zone to an approved MSC status company is regarded as carrying on a business and the income received from it is charged to tax under paragraph 4(a) of the ITA. The edifice let out has to be a new building that provides a world-class animal(prenominal) and information infrastructure as determined by the Multimedia Development Cor poration Sdn Bhd must not have been occupied by any company prior to the course of study of judging 2006 and does not include building for the purpose of living accommodation. 5. Letting of real property as a non-business source 5. The letting of real property is treated as a non-business source and income received from it is charged to tax under paragraph 4(d) of the ITA if a person lets out the real property without providing maintenance services or support services comprehensively and actively. Example 4 Unggas Property Sdn Bhd lets out one block of office building to a company. Unggas Property Sdn Bhd merely provides security services. The letting of the office building is treated as non-business source since Unggas Property only provides security services.Unggas Property Sdn Bhd does not provide maintenance services or support services comprehensively. Example 5 Azran Sdn Bhd lets out a 5-storey building to Aloy Sdn Bhd without providing any maintenance services or support s ervices. The letting of the building is a non-business source since there are no maintenance services or support services provided by Azran Sdn Bhd. Income received from the letting is charged to tax as rental income under paragraph 4(d) of the ITA. Example 6 Facts are the similar as in event 3 but maintenance services and support services are provided by Zura Property Sdn Bhd.The letting of the office units is treated as a non-business source of Yes Property Sdn Bhd since maintenance services and support services are not provided by Yes Property Sdn Bhd but are provided by Zura Sdn Bhd. Issue B Page 4 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 5. 2 The letting of real property is besides treated as a non-business source if a person lets out the real property and maintenance services or support services are passively derived from the ownership of the real property.Income received from the letting o f the real property is charged to tax as rental income under paragraph 4(d) of the ITA. Example 7 Azrie owns 2 units of flat and lets out those units to 2 tenants. The tenants are entitled to use the swimming pool, tennis greet and other facilities that are provided in the apartment. All the facilities are provided and maintained by the management corporation of the apartment. Azrie only pays maintenance fees to the management corporation of the apartment. Services enjoyed by the tenants are merely an extension of Azries right as proprietor of the apartment units and are not actively provided by Azrie. therefore, the letting of the apartment units is a non-business source and the income received from it is charged to tax as rental income under paragraph 4(d) of the ITA. 6. Commencement date of letting of real property 6. 1 The date of commencement of letting of real property treated as a source of rental income under paragraph 4(d) of the ITA is on the date the real property is ren ted out for the offshoot time. Example 8 Nora buys one unit of apartment on 1. 10. 2009. She renovates and advertises the letting of the apartment on 1. 1. 2010. The apartment is only let out on 1. . 2010. The letting of the apartment commences on 1. 7. 2010 i. e on the date it is rented out for the first time. 6. 2 The date of commencement of letting of real property treated as a business source under paragraph 4(a) of the ITA is on the date the real property is made acquirable for letting. A real property is made available for letting when the real property is ready to be occupied by tenants and steps to let out the real property have been taken such as advertising the real property for letting or appointing a real property agent to facilitate the letting.Example 9 Muhibbah Sdn Bhd leveragings a 12-storey office building on 1. 1. 2010. The company advertises the letting of that building on 1. 4. 2010. The Company provides maintenance services of lift, cleaning services of the b uilding and Issue B Page 5 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA area outside the building, maintenance services of car park for that building and centralized air conditioner. The building is made available for letting on 1. 6. 2010 after renovation is completed. The building is only let out on 1. 8. 010. The company closes its account on 31 declination every social class. The letting of the building commences on 1. 6. 2010 i. e on the date the building is made available for letting. Example 10 Facts are the same as in example 9 but the building is only let out on 1. 1. 2011. The letting of the building commences on 1. 6. 2010 that is on the date the building is available for letting. whence write offs incurred in the production of rental income for the family of sagacity 2010 are allowable and cigaret be carried forward to the family of estimation 2011 (assuming that the company only ha s this rental business income).However advertisement expenses incurred on 1. 4. 2010 are not allowable since the expenses are incurred to obtain the first tenant. Example 11 Syazril Property Sdn Bhd owns a complex consisting of an office building in Block A and a shopping centre in Block B. The company provides comprehensively and actively maintenance services and support services in relation to the complex. The company advertises the letting of that complex on 1. 6. 2010. The office building in Block A is made available for letting and is let out on the same date i. 1. 7. 2010. Whereas the shopping centre in Block B is made available for letting on 1. 1. 2011 but is only let out on 1. 2. 2011. The company closes its account on 31 celestial latitude every category. The letting of the office building commences on 1. 7. 2010. Whereas the letting of the shopping complex commences on 1. 1. 2011 i. e on the date it is made available for letting. Example 12 Kengo Sdn Bhd purchases a 10-s torey office building in Kuala Lumpur, a shopping complex in Johor Bahru and 5 units of shop home plate in Kota Bharu in the year 2010.Both buildings in Kuala Lumpur and Johor Bahru are let out and maintenance services and support services are comprehensively and actively provided in relation to those buildings. Whereas the shop houses are let out without maintenance services and support services. The date of advertisement, the date the real properties are made available for letting and the real properties are let out are as follows Issue B Page 6 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 advertising date 1. . 2010 1. 8. 2010 1. 9. 2010 Date available for letting 1. 9. 2010 1. 11. 2010 1. 11. 2010 Date of letting 1. 12. 2010 1. 1. 2011 1. 2. 2011 INLAND REVENUE BOARD MALAYSIA Real property build in Kuala Lumpur Building in Johor Bahru Shop houses in Kota Bharu The commencement date of letting of the building is as follows Real properties Rental business paragraph 4(a) Building in Kuala Lumpur Building in Johor Bahru Rental paragraph 4(d) Shop houses in Kota Bharu 7. All real properties grouped as a single source 7. several(prenominal) real properties which are let out can be grouped as one source whether as a business source under paragraph 4(a) of the ITA or a nonbusiness source under paragraph 4(d) of the ITA. If a person lets out several real properties in a year of judgement and the letting of (a) (b) all real properties is a business source, all the real properties can be grouped as one business source under paragraph 4(a) of the ITA. all real properties is a non-business source, all the real properties can be grouped as one non-business source under paragraph 4(d) of the ITA. ome of the real properties is a business source and some is a nonbusiness source, income from both sources shall be assessed separately. The income from the business source and the nonbusiness source is assessed under paragra phs 4(a) and 4(d) of the ITA respectively. 1. 2. 2011 1. 9. 2010 1. 11. 2010 Date of commencement of letting (c) Issue B Page 7 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA Example 13 AJ Sdn Bhd owns a 4-storey building in Damansara and a 6-storey building in Bangsar.Both buildings are let out since 2008 and the letting of the buildings is treated as a business source under paragraph 4(a) of the ITA. The gross income, allowable expenses and superior letter allowances on the article of furniture in each building for the year of opinion 2010 are as follows Real property thoroughgoing(a) income (RM) 60,000 10,000 70,000 Allowable expenses (RM) 14,000 12,000 26,000 Capital allowances (furniture) (RM) 7,000 3,000 10,000 Building in Damansara Building in Bangsar broad(a) The letting of both real properties is a business source.Therefore, both real properties can be grouped as one business source under pa ragraph 4(a) of the ITA. The statutory income of AJ Sdn Bhd from the business of letting of real property for the year of sagaciousness 2010 is calculated as follows (RM) Gross income from rental less(prenominal) Allowable expenses alter income Less Capital allowances (furniture) statutory income from rental Example 14 Margaret owns several real properties which are let out since 2008 and the letting of the real properties is a non-business source under paragraph 4(d) of the ITA.The gross income and allowable expenses for each real property for the year of assessment 2010 are as follows 70,000 26,000 44,000 10,000 34,000 Issue B Page 8 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 Gross income (RM) 12,000 9,000 24,000 1,500 46,500 Allowable expenses (RM) 3,000 11,000 8,000 1,800 23,800 INLAND REVENUE BOARD MALAYSIA Real property Terrace house Apartment Shop house Vacant land Totalstatutory income of Margaret from the letting of rea l property for the year of assessment 2010 is calculated as follows (RM) Gross income from rental Less Allowable expenses Statutory income from rental Example 15 Theodore Lim buys an office building and a business building in Taman Anggerik, Ampang in August 2009. The purchases of both buildings are financed by a bank add. The office building is rented out commencing from 1. 1. 2010 whereas the business building is only rented out on 1. 2. 2011. Income from the letting of both buildings is assessed as a business source under paragraph 4(a) of the ITA.The gross income and interest expense on loan for each building for the days of assessment 2010 and 2011 are as follows Gross income (RM) Year of assessment 2010 Office building Business building 120,000 Year of assessment 2011 120,000 165,000 bet expense (RM) Year of assessment 2010 45,000 55,000 Year of assessment 2011 40,000 50,000 46,500 23,800 22,700 Real property Issue B Page 9 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIAIn the year of assessment 2010, the business building has not commenced as a source because no income has been generated yet. As such, the business building and office building cannot be aggregated as one source. occupy expense in relation to the business building amounting to RM55,000 is not allowed a deduction over against the gross income from the letting of office building. The statutory income from rent for the year of assessment 2010 is computed as follows (RM) Gross income from rental paragraph 4(a) Less Interest expense Statutory income from rental 120,000 45,000 75,000Note If rental income from office building and business building is assessed as a non-business source under paragraph 4(d) of the ITA, the same tax treatment applies. In the year of assessment 2011, the business building can be grouped with the office building as one source as the business building constitutes a source once it has gen erated income. Although the business building is only rented out on 1. 2. 2011, the exclusively interest expense amounting to RM50,000 is allowed a deduction since the rental business source for the year of assessment 2011 exists from 1. . 2011. The statutory income from rent for the year of assessment 2011 is computed as follows (RM) Gross income from rental (paragraph 4(a)) Less Interest expense Statutory income from rental 285,000 90,000 195,000 Note If rental income from office building and business building is assessed as a non-business source under paragraph 4(d) of the ITA, interest expenses in respect of the business building has to be alter according to the bound the building is let out. Therefore interest expense in respect of the arrest from 1. 1. 011 to 31. 1. 2011 is not allowable. Example 16 Facts are the same as in example 13 with an surplus information i. e AJ Sdn Bhd owns and lets out a residential house and one unit of apartment. The Issue B Page 10 of 26 INC OME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA letting of the residential house and the apartment unit is a non-business source since maintenance services or support services are not provided. The company is not an investment place company.The gross income, allowable expenses and capital allowances on the furniture in each building for the year of assessment 2010 are as follows Real property paragraph 4(a) source Gross income (RM) 60,000 10,000 70,000 Gross income (RM) 8,000 6,000 14,000 Allowable expenses (RM) 14,000 12,000 26,000 Allowable expenses (RM) 11,000 4,000 15,000 Capital allowances (furniture) (RM) 7,000 3,000 10,000 Capital allowances (RM) Building in Damansara Building in Bangsar Total Real property paragraph 4(d) source Residential house Apartment Total The letting of buildings in Damansara and Bangsar is a business source.Therefore, those buildings can be grouped as one business source under pa ragraph 4(a) of the ITA. Whereas the letting of residential house and apartment is a non-business source and can be grouped as one non-business source under paragraph 4(d) of the ITA. The total income of AJ Sdn Bhd for the year of assessment 2010 is computed as follows (RM) (i) Statutory income from rental paragraph 4(a) 70,000 26,000 10,000 (ii) Statutory income from rental paragraph 4(d) 14,000 15,000 Aggregate income/Total income Issue B Nil 34,000 Page 11 of 26 34,000INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA The modify exit from non-business source amounting to RM1,000 cannot be deducted against statutory income from business of letting and is not allowed to be carried forward to succeeding historic period of assessment. 7. 2 If a person has a business source of letting of real property under paragraph 4(a) of the ITA and a business source from other businesses in the same year of assessment, the business source of letting of real property has to be separated from the other business sources.Example 17 Syarikat MJ Sdn Bhd (SMSB) is carrying on a business of hardware wholesaler. SMSB owns a 4-storey building which is let out and provides maintenance services and support services comprehensively and actively. SMSB also owns a terrasse house which is let out without providing maintenance services and support services. Income from letting of the 4storey building qualifies to be assessed as a business source (paragraph 4(a) of the ITA) whereas rental income from the furnish house is assessed as a non-business source (paragraph 4(d) of the ITA) for the year of assessment 2010.The gross income, allowable expenses and capital allowances on botany and machinery for each source of income of SMSB for the year of assessment 2010 are as follows Source of income adjust income (RM) Adjusted loss (RM) Capital allowances (plant and machinery) (RM) Business of wholesale Letting of 4-st orey building (paragraph 4(a) of the ITA) Letting of terrace house (paragraph 4(d) of the ITA) 100,000 10,000 15,000 5,000 3,000 Issue B Page 12 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIAThe total income of SMSB for the year of assessment 2010 is computed as follows (RM) (RM) (i) Business of wholesale (paragraph 4(a) of the ITA) Adjusted income Less Capital allowances (plant and machinery) Statutory income (ii) Letting of real property (paragraph 4(a) of the ITA) Adjusted loss Capital allowances (plant and machinery) Statutory income (iii) Letting of real property (paragraph 4(d) of the ITA) Adjusted loss Statutory income Aggregate income Less Current year loss Total income (3,000) Nil 85,000 10,000 75,000 (10,000) 5,000 Nil 100,000 15,000 85,000Capital Allowances of RM5,000 in relation to the letting of real property under paragraph 4(a) of the ITA which cannot be absorbed in the year of assessmen t 2010 is carried forward to later(prenominal) old age of assessment. Adjusted loss from the letting of real property under paragraph 4(d) of the ITA amounting to RM3,000 cannot be deducted against the aggregate income and cannot be carried forward to subsequent years of assessment. 8. Expense relating to income of letting of real property 8. An expense wholly and exclusively incurred in the production of income under subsection 33(1) of the ITA and which does not glow under subsection 39(1) of the ITA is allowed as a deduction from income of business of letting of real property charged to tax under paragraph 4(a) of the ITA. Issue B Page 13 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 8. 2Expense which is allowed a deduction from income of letting of real property charged to tax under paragraph 4(d) of the ITA is the direct expense that is wholly and exclusively incurred in the production of income under subsection 33(1) of the ITA. Examples of direct expenses which are deductible from gross income of letting of real property are as follows (a) Assessment and deviate rent Annual assessment paid to the local authority and quit rent paid to the land office. b) Interest on loan Interest paid on loan taken to finance the purchase of real property which is rented out. (c) Fire insurance premium Fire insurance premium paid in relation to fire insurance policy taken on the real property which is rented out. (d) Expense on rent collection Rent collection fee and legal expense incurred to enforce rent collection. (e) Expense on rent renewal Expense incurred to renew tenancy or to change tenant. (f) Expense on repair Expense on ordinary repair to maintain the real property in its subsisting state. 8. Initial expense Initial expense is not allowed a deduction from income of letting of real property assessed under paragraph 4(a) or paragraph 4(d) of the ITA since that expense is incurre d to create a source of rental income and not incurred in the production of rental income. Examples of such expense are equal to obtain the first tenant such as advertising cost, legal cost to prepare rental agreement, stamp duty and committee for real property agent. Example 18 Sarah Property Sdn Bhd buys an office building on 1. 9. 2009 to be let out.The company incurs RM600 to advertise the letting of the building on 1. 1. 2010 and legal cost amounting to RM1,800 paid to Reganathan & Co on 12. 2. 2010 for preparing rental agreement. The building is let out commencing from Issue B Page 14 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 1. 3. 2010 without providing maintenance services or support services. The letting of the office building is a non-business source and the rental income is taxable under paragraph 4(d) of the ITA.The advertising cost amounting to RM600 and the legal cost of RM1,800 are n ot allowed a deduction from income of letting of office building for the year of assessment 2010 as the expenses are incurred to obtain the first tenant. Example 19 Facts are the same as in example 18 except the building is made available for letting on 1. 2. 2010 and Sarah Property Sdn Bhd provides maintenance services of lift, security services, cleaning services and maintenance of centralized air conditioner.The letting of the office building is a business source and the rental income is taxable under paragraph 4(a) of the ITA. The advertising cost amounting to RM600 and the legal cost of RM1,800 are not allowed a deduction from income of letting of office building for the year of assessment 2010 as the expenses are incurred to obtain the first tenant. 8. 4 Expenses during a occlusive the real property is not rented out 8. 4. 1 Expenses incurred in relation to a real property during a spot it is not rented out are not allowable in calculating the adjusted income from the lettin g of the real property.However, if the plosive the real property is not rented out occurs after it has been let out and it is clear that it is ready to be let out, then expenses during that period are allowable subject to subsections 33(1) and 39(1) of the ITA. Example 20 Farhan lets out a double-storey terrace house on 1. 1. 2010 for RM1,000 a month. On 1. 9. 2010 the tenant moves out and the house is let out to another tenant on 1. 12. 2010 for the same amount of rental. Assessment for a year is RM500 while quit rent is RM50 a year.The letting of the house is a non-business source and the rental income is taxable under paragraph 4(d) of the ITA. The adjusted income from rent for the year of assessment 2010 is computed as follows (RM) Rental income (gross) Period of 1. 1. 2010 31. 8. 2010 (8 x RM1,000) Period of 1. 12. 2010 31. 12. 2010 8,000 1,000 9,000 (RM) Issue B Page 15 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND RE VENUE BOARD MALAYSIA Less Assessment weaken rent Adjusted income from rent 00 50 550 8,450 As a concession, assessment and quit rent expenses are allowable in full even though the house is not rented out for the period of 1. 9. 2010 to 30. 11. 2010. 8. 4. 2 If the letting ceases temporarily repayable to the following circumstances (a) (b) (c) (d) repair or renovation of the building absence seizure of tenants for a period of 2 years after termination of tenancy legal injuction or other official sanction or other circumstances beyond the control of the person who lets out the real property xpenses for the period the real property is not let out are allowable provided that the real property is maintained in good condition and is ready to be let out. Example 21 Sinar Ria Sdn Bhd owns a 4-storey building which is let out to Deena Holding Bhd since 2008. The letting of the real property is treated as a business source. Sinar Ria Sdn Bhd closes its account on 31 December every year. On 31. 12. 2010, the letting of the building ends. The company makes an effort to obtain a new tenant but only manages to let out the building to another company on 1. 4. 013 (absence of tenants for a period of 27 months). Expenses during the absence of tenants deductible. Therefore the expenses for 31. 12. 2012 are allowable. However the 1. 1. 2013 to 31. 3. 2013 are not allowed a exceeds the specified period of 2 years. for a period of 2 years are the period of 1. 1. 2011 to expenses for the period of deduction since that period Issue B Page 16 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA Example 22 Syarafina owns 2 houses which are let out since 2009.The rental income is assessed as a non-business source under paragraph 4(d) of the ITA. The gross income and allowable expenses for each real property for the years of assessment 2010 and 2011 are as follows Gross income (RM) Assessment , quit rent and inte rest expense (RM) Year of assessment 2010 3,550 2,500 Year of assessment 2011 3,550 2,500 Real property Year of assessment 2010 House I House II 1 Year of assessment 2011 12,000 -1 12,000 9,600 House II was not rented out as the local authorities had given an instruction to vacate the house from 1. 1. 2011 to 31. 12. 011 so that the agglomerate slopes could be monitored after a landslide had occurred at a nearby area. The house was rented out again on 1. 1. 2012. The statutory income from rent for the year of assessment 2010 is computed as follows (RM) Rental income (paragraph 4(d)) Less Allowable expenses Statutory income from rental 21,600 6,050 15,550 The statutory income from rent for the year of assessment 2011 is computed as follows (RM) Rental income (paragraph 4(d)) Less Allowable expenses Statutory income from rental Issue B 12,000 6,050 5,950 Page 17 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. /2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSI A 8. 5 Expenses forward real property is let out Expenses in respect of a period before the real property is let out is not deductible and have to be adjusted proportionately. Example 23 Michael lets out a shop house commencing from 1. 5. 2010 for RM2,500 a month. He pays yearbook assessment amounting to RM1,200, annual quit rent amounting to RM120 and fire insurance premium of RM600 for year 2010. The letting of the shop house is a non-business source and the rental income is taxable under paragraph 4(d) of the ITA.The adjusted income from rent for the year of assessment 2010 is computed as follows (RM) Rental income (gross) Period of 1. 5. 2010 31. 12. 2010 (8 x RM2,500) Less Expenses for period of 1. 5. 2010 31. 12. 2010 Assessment (8/12 x RM1,200) Quit rent (8/12 x RM120) Fire insurance premium (8/12 x RM600) Adjusted income from rent 8. 6 Restriction on interest expense If a person takes a loan for business purposes and to finance the purchase of real property that is let o ut, interest expense allowable against the business source has to be restricted under subsection 33(2) of the ITA.Interest expense on loan to finance the purchase of real property that is let out is deductible from rental income. Example 24 Azalea Property Sdn Bhd, a property growth company closes its account on 31 December every year. On 9. 6. 2009 the company takes a loan of RM2 million from a bank for business purposes and to finance the purchase of a bungalow costing RM450,000. The company ingests an interest expense of RM120,000 in the profit and loss account for the year assessment 800 80 cd 1,280 18,720 20,000 Issue B Page 18 of 26INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 2010. The bungalow is let out commencing from 1. 1. 2010 and income from letting of the bungalow is taxable under paragraph 4(d) of the ITA. Interest rampart is computed as follow RM450,000 - x RM 120,000 RM2,000,000 = RM27,000 The amount of RM27,000 is added back in arriving at the adjusted income from business of the company. However the company can claim interest expense of RM27,000 against income from the letting of the bungalow.Note Since the cost of the bungalow does not exceed RM500,000, interest restriction under subsection 33(2) of the ITA is calculated based on the end-of-year balance in the balance sheets. 9. Rental income received in advance 9. 1 9. 2 Rental received in advance is treated as gross income for the basis period in which it is received. Where rental income received in advance is assessed in the basis period in which it is received, any expense incurred in relation to that rental income after that basis period is allowable in the basis period in which the income is assessed.Therefore amendment has to be done to the assessment for the year of assessment concerned. Example 25 Kelvin Ong lets out a double-storey terrace house for the period of 1. 1. 2010 to 31. 12. 2012. Rental for th e triad years amounting to RM36,000 is received in the year 2010. Expenses incurred on that house are as follows Year finish Income/expenses 31. 12. 2010 (RM) Rental income Expenses 36,000 4,000 31. 12. 2011 (RM) 5,000 31. 12. 2012 (RM) 3,000 Issue B Page 19 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIAThe adjusted income from rent for the year of assessment 2010 is computed as follows Year of Assessment 2010 (RM) Rental income Less Expenses Adjusted income Less Expenses for a period remainder 31. 12. 2011 Amended adjusted income Less Expenses for a period ending 31. 12. 2012 Amended adjusted income 36,000 4,000 32,000 5,000 27,000 3,000 24,000 Expenses incurred in 2011 and 2012 are allowable against the rental income which is assessed in the year of assessment 2010. Therefore the assessment for the year of assessment 2010 has to be amended when the expenses are incurred in 2011 and 2012. . 3 In the c ase where there is more than one real property and rental income from one or several real properties is received in advance, expenses related to that source is deductible from other rental income in the basis period in which the expenses are incurred. This treatment is only applicable to rental income from real properties which are assessed as one source. Example 26 Fortune Sdn Bhd lets out 2 buildings commencing from 1. 1. 2010. The company receives rental for 3 years amounting to RM300,000 in 2010 in relation to the first building.The second building is let out for RM10,000 a month. The letting of both buildings is treated as a rental source under paragraph 4(d) of the ITA. Income received and the allowable expenses for the building are as follows Issue B Page 20 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA Year ended First building Income (RM) Expenses (RM) 20,000 15,000 18,000 Second building Income (RM) 120,000 120,000 120,000 Expenses (RM) 30,000 30,000 30,000 31. 12. 2010 31. 12. 011 31. 12. 2012 300,000 The adjusted income from rental for the years of assessment 2010 to 2012 is computed as follows Year of assessment 2010 (RM) Rental income Less Expenses Adjusted Income 420,000 50,000 370,000 2011 (RM) 120,000 45,000 75,000 2012 (RM) 120,000 48,000 72,000 Example 27 Facts are the same as in example 26 but the letting of the first building is treated as a business source under paragraph 4(a) of the ITA whereas the letting of the second building is treated as non-business source under paragraph 4(d) of the ITA.The adjusted income from rental for the years of assessment 2010 to 2012 is computed as follows Issue B Page 21 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA Rental source under paragraph 4(a) of the ITA Year of assessment 2010 (RM) Rental income Less Expenses Adjusted income Less Expenses for a period ending 31. 12. 2011 Amended adjusted income Less Expenses for a period ending 31. 12. 2012 Amended adjusted income 300,000 20,000 280,000 15,000 265,000 18,000 247,000Expenses incurred in the years of assessment 2011 and 2012 are allowed a deduction from rental income which is assessed in the year of assessment 2010. Therefore the assessment for the year of assessment 2010 has to be amended when the expenses are incurred in 2011 and 2012. Rental source under paragraph 4(d) of the ITA Year of assessment 2010 (RM) Rental income Less Expenses Adjusted income 120,000 30,000 90,000 2011 (RM) 120,000 30,000 90,000 2012 (RM) 120,000 30,000 90,000 10. Capital allowances 10. If the letting of real property is treated as a business source, capital allowances can be claimed on capital cost incurred on plant and machinery. The provisions in Schedule 3 of the ITA relating to capital allowances shall apply to the business of letting of real property. Issue B Page 22 of 26 INCOME FRO M LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 10. 2 If the letting of real property is treated as a business source and the letting of real property ceases temporarily due to the circumstances mentioned in paragraph 8. . 2 of this Ruling, capital allowances can still be claimed in respect of the period the real property is not let out provided the real property is maintained in good condition and is made available for letting. Example 28 Saravanan Sdn Bhd let out a shop lots building since 2008. The letting is treated as business source. On 1. 4. 2010 the building is repaired and cannot be occupied until 31. 5. 2010. The building is only let out again on 1. 6. 2010. Capital allowances claimed for the year of assessment 2010 is RM30,000. Even though the letting of shop lot building ceases from 1. . 2010 to 31. 5. 2010, the whole amount of capital allowances of RM30,000 can be claimed in the year of assessment 2010 since the letting ceases temporarily due to the repair of the building. Example 29 Harris Property Sdn Bhd owns a 5-storey building which is let out to Fetty Holding Bhd since 2007. The letting of the real property is treated as business source. Harris Property Sdn Bhd closes its account on 31 December every year. On 1. 3. 2010, the tenancy of the building ceases and Fetty Holding Bhd does not renew the tenancy. The building is left slothful until 31. 2. 2011 despite the efforts of the company to find a new tenant (including advertising the letting in several newspapers). Harris Property Sdn Bhd only manages to let out the building to another company on 1. 1. 2012 (absence of tenants for a period of 22 months). Capital allowances have been claimed since 2007. Even though the letting of building ceases from 1. 3. 2010 to 31. 12. 2011, capital allowances can be claimed in the years of assessment 2010 and 2011 since the letting ceases temporarily due to the absence of tenants for a period o f less than 2 years.Example 30 Facts are the same as in example 29 except that the building is not let out until 31. 3. 2012. Harris Property Sdn Bhd only manages to let out the building to another company on 1. 4. 2012 (absence of tenants for a period of 25 months). Harris Property Sdn Bhd is eligible to claim capital allowances for the years of assessment 2010 and 2011. Harris Property Sdn Bhd is also eligible to claim capital allowance for the year of assessment 2012 if the letting of the building is treated as a business source for that year of assessment.Issue B Page 23 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 10. 3 If there is a change in tax treatment of the letting of a real property from a business source under paragraph 4(a) of the ITA to a non-business source under paragraph 4(d) of the ITA in the basis period for a year of assessment, the person who lets out the real property has two sou rces of income from the same real property in that basis period, i. a business source under paragraph 4(a) of the ITA and a non-business source under paragraph 4(d) of the ITA. If as a result of the change 10. 3. 1 a company becomes an investment holding company (IHC), the rental income (business source) would be assessed as income under paragraph 4(d) of the ITA. Therefore, the company is not entitled to claim for capital allowances on plant and machinery since they are not used for the purpose of a business at the end of the basis period for that year of assessment. 0. 3. 2 a company does not become an IHC, the company still derives rental income under paragraph 4(a) and 4(d) of the ITA in respect of the real property. Even though the company is not an IHC, the company would not be entitled to claim for capital allowances on plant and machinery since they are not used for the purpose of a business at the end of the basis period for that year of assessment. Note The determination o f whether a company is an IHC or not is explained in the Public Ruling No. /2011 (Investment Holding Company). 10. 4 If a company has a business source and a rental source (not necessary to determine whether an IHC or not since its main activity is not the holding of investments) and there is a change in tax treatment of the letting of a real property from a business source under paragraph 4(a) of the ITA to a nonbusiness source under paragraph 4(d) of the ITA in the basis period for a year of assessment, the company still derives rental income under paragraph 4(a) and 4(d) of the ITA.The company would not be entitled to claim for capital allowances on plant and machinery since they are not used for the purpose of a business at the end of the basis period for that year of assessment. Note In the case where capital allowances cannot be claimed, the residual phthisis of the plant and machinery will be reduced by notional allowances for that year of assessment and subsequent years of assessment. Example 31 Menara Sdn Bhd owns an office building consisting of 20 units and lets out all the units fully furnished since 2006.The letting is treated as a business source since maintenance services and support services are comprehensively and actively provided by Menara Sdn Bhd. Capital allowance have been claimed on the furnitures in the office building. Issue B Page 24 of 26 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA However from June 2010, Menara Sdn Bhd did not provide maintenance services and support services.Menara Sdn Bhd closes its account on 31 December every year. Menara Sdn Bhd is not entitled to claim capital allowances on the furnitures in the office building for the year of assessment 2010 since the furnitures are not used for the purpose of a business at the end of the basis period for that year of assessment. Notional allowances will be deducted to arrive at the residual consumpt ion of the furnitures for the year of assessment 2010 and subsequent years of assessment. 0. 5 If more than one real property is let out and there is a change in tax treatment of any of the real properties from a business source under paragraph 4(a) of the ITA to a non-business source under paragraph 4(d) of the ITA in the basis period for a year of assessment, capital allowances can be claimed on plant and machinery for the real property which remains as a business source under paragraph 4(a) of the ITA.If there is a change in tax treatment of the letting of a real property from a non-business source under paragraph 4(d) of the ITA to a business source under paragraph 4(a) of the ITA in the basis period for a year of assessment, the person who lets out the real property has two sources of income from the same real property in that basis period, i. e a non-business source under paragraph 4(d) of the ITA and a business source under paragraph 4(a) of the ITA.Capital allowances can be claimed on plant and machinery in the real property since they are used for the purpose of a business at the end of the basis period for that year of assessment. For the purpose of computing capital allowances, the qualifying using up for the plant and machinery is the market value on the first day they are used in the business. Example 32 Teguh Sdn Bhd closes its account on 31 December every year and its main activity is the holding of investments. The company owns and lets out a fullyfurnished 10-storey office building.The letting is treated as a rental source under paragraph 4(d) of the ITA. From 1. 3. 2010 the company provides maintenance services and support services comprehensively and actively. The company is not an IHC in the year of assessment 2010 since the income from holding of investment is less than 80% of its gross income. Teguh Sdn Bhd is entitled to claim capital allowances on the furnitures in the office building for the year of assessment 2010 since they are used for the purpose of a business at the end of the basis period for that year of assessment.For the purpose of computing capital allowances for the year of assessment 2010, the qualifying expenditure for the furnitures is the market value on 1. 3. 2010. No initial allowance will be given. Issue B Page 25 of 26 10. 6 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue 10 March 2011 INLAND REVENUE BOARD MALAYSIA 11. Industrial building allowance 11. 1 If a person owns a building lets out the building and the building is in used as an industrial building, industrial building allowance can be claimed by the owner of the building even though the letting is a non-business source.If the letting of real property is given a special treatment as explained in paragraph 4. 4 of this Ruling, the owner of the building is eligible to claim industrial building allowances on the qualifying building expenditure incurred. 11. 2 12. Replacement cost of furnishings If the letting o f a furnished real property is treated as non-business source, cost of replacing furnishings such as furniture and air conditioner can be claimed as a deduction from gross income from that letting. 13.Letting of part of building used in the business If a building, whether owned or rented, is used for business purposes and part of the building is let out, the rent arising from the letting is treated as part of income from the existing business source. 14. Effective date This Ruling is effective for the year of assessment 2011 and subsequent years of assessment. This Ruling supersedes Public Ruling No. 1/2004 issued on 30 June 2004. Director General of Inland Revenue, Inland Revenue Board Malaysia. Issue B Page 26 of 26