Successfully Teaching Mathematics Essay -- Teaching Education Philosop

Successfully Teaching Mathematics The classroom is a widely diverse environment with many topics to discuss, many discoveries to make, and many different ways to learn. This wide palette of knowledge potential is a blessing and a curse to teachers, challenging them to reach each mind, to convey to everyone an understanding of the world that will improve their lives. The ever-increasing importance of mathematics in the computer age draws attention to the methods with which we teach it. I think that the most successful tool that I might have to teach mathematics is the mastery learning method, because it allows students to move through the many facets of math with great understanding and confidence, allows heavy use of the powerful tools in computers, and ensures that no one lacks the skills necessary to live easily in today’s rapidly advancing intellectual world. As a student, I found that one of the biggest problems my peers encountered in math was that they had very little confidence in their skills, affecting their ability to learn more complex ideas. I also found tha...

Botany Durian

Durian: Genus: Durio Family: Malvaceae Kingdom: Plantae Tribe: Durioneae Order: Malvales Subfamily: Helicteroideae Scientific Classification: †¢ There are 30 recognized Durio species †¢ Nine of them produce edible fruit 1. Durio zibethinus 2. Durio dulcis 3. Durio grandiflorus 4. Durio graveolens 5. Durio kutejensis 6. Durio lowianus 7. Durio macrantha 8. Durio oxleyanus 9. Durio testudinarum †¢ Durio zibethinus is the only species available in the international market †¢ Other species are sold in locally Species Durian: It is a large-sized tropical fruit tree.The tree can reach a height of 35 – 45m if grown from seeds. Durian trees that are planted on a smooth level of land are smaller in size (10-15m in height). Climate: Climate Condition †¢ Soil: It grows best in fertile, deep soils with abundant organic matter and a pH of 6-7 †¢ Temperature: 25 -30 C; evenly distributed. The trees may survive occasional changes in temperature as low as 10? C a nd as high as 46 C. †¢ Needs tropical warmth, abundant moisture, and sunshine to thrive. †¢ If coconut can grow and bear well in some climate, except for seaside areas (durians are not salt-tolerant), durians may be possible too.Soils: The durian needs Loamy to sandy loamy is the most suitable soil. This soil is mostly found at the slopes of hills. Soil like â€Å"bris† soil, sulphuric acid and peaty soil is not suitable for durians. Roots: Durian roots have primary taproot going directly down from the trunk and secondary roots growing out from it. Durian Flowers †¢ Durian flowers are strongly fragrant and having nectar †¢ 50-70 mm long and grow in clusters of 1 to 45 individual flowers per cluster †¢ Flower clusters hang from the main and smaller branches, or directly from the trunk of the tree. Period of 3 to 4 weeks of dry weather is needed to stimulate flowering †¢ It takes about one month for a durian flower to develop from first appearance as a tiny bud to an open blossom. †¢ Each flower has 5 sepals and 5 petals †¢ Colour of the flower matches the color of the edible pulp that will develop inside the fruit; – Yellowish petals produce yellow-fleshed Durians (the most common) – White or Reddish petals will produce white or reddish fleshed Durians. †¢ Durian flowers are normally open from around 3 p. m. to midnight †¢ Durian flowers are hermaphrodites, each having a stamen and pistil in the same flower. Self-pollination rarely happens because the pistil and the stamen do not appear at the same time. †¢ Durian flowers are primarily pollinated by Bats when they visited flowers for nectar †¢ No evidence for any durian pollination happens via the wind †¢ It has been demonstrated that durian fruit-set will greatly increase by human hand-pollination †¢ Usually only 1 or 2 durian fruit develop from each flower cluster Flowerbud and flower: The nocturnal durian flower blooms when night falls and is at its peak at midnight. Usually, no pollen can survive until the next morning, so active pollination occurs during the night. Bats are pollination agents. Durian Leaf †¢ leaves are about 8 – 20 cm long and 2. 5-7. 5 cm wide †¢ Elliptic to oblong in shape †¢ Upper surface is shiny smooth, light or darkgreen †¢ Bottom surface is somewhat scaly, sometimes brown but more often with a golden shine. †¢ Leaves are folded at their mid-rib when they first appear, then stretch out as they mature. Durian Fruit †¢ Durian fruits’ Weight commonly ranges from 2-5 kg, up to 8 kg is also possible. †¢ Thai varieties are generally the largest, as 200 mm long by 175 mm in diameter †¢ Fruits from Philippines and most other regions are sually smaller and lighter †¢ The weight of the fruit and its spiky armor make a durian grove a hazardous place during ripening season, unless the fruits have all been pre-tied with string s or ropes to prevent their fall to the ground, or large safety nets positioned to catch them. Durian Fruit †¢ Inside each fruit there are 5 compartments containing the arils and 1 to 7 seeds of 2-6 cm long with glossy, red-brown seedcoat †¢ The aril or pulp varies extensively between cultivars and different seedlings in aroma, flavor, texture, thickness, and color, usually ream yellow to deep orange, but also rarely in some varieties white and even bright red. †¢ Durians from trees aged 50, 60 years and more have enhanced qualities of flavor, aroma, and texture †¢ Fruits of older trees can be identified visually by having very wrinkled skin on the fruit sections. †¢ Durians are highly perishable. They are fully ripe 2 to 4 days after falling and lose eating quality in 5 or 6 days †¢ The fruit is attractive to a great variety of animals and insects as well as people, including monkeys, gibbons, orangutans, apes, birds, dogs, pigs, rhinoceros, ears, squi rrels, tapirs, deer, elephants, tigers, and even the domestic cat. Odor/Smell of Durian — Smell of Durian is a mixture of – Unwashed socks – Rotten fish – City dump on a hot summer's day – Carrion in custard – Decayed onion – Turpentine – Garlic Taste of Durian †¢ Taste of the Durian is a mixture of – Custard – Almonds – Cream cheese – Sherry wine – Ice cream spices – Banana Medicinal Properties †¢ Parasitic worms are said to be expelled by eating durian †¢ Fevers are said to be reduced by drinking a tea of the leaves and roots, or applying durian leaf juice to the head. Swellings and skin diseases are said to be healed by applying a tea of the leaves and fruits †¢ People with high blood pressure or pregnant women are traditionally advised not to consume durian †¢ Durian is not recommended for consuming with alcoholic beverages, as the combination of natural sub stances is a powerful producer of internal gas. Facts About Durian: -The durian is commonly known as the â€Å"king of the fruits. † The name comes from the Malay word duri, meaning â€Å"thorn. † -Durians cannot be plucked from the tree. You have to wait for durians to drop. The fruit usually drops at night.

Taxation Assignment

Question 1: a>Tax treatment to an individual if his employer was to provide the following benefits in package 1: Rental of apartment $ Salary Airfare for home leave (1trip) (20% x 5000) 1,000 220,000 Employee’s remuneration 221,000 Rental of apartment (housing accommodation benefit) for a non- director will be assessed based on the lower of: the annual value of the accommodation provided or 10% of the employee’s remuneration inclusive of all other benefits except hotel accommodation.Therefore, housing benefit will be assessed at $22,100 because it is assessed based on the lower of (10% x 221,000= $22,100) or annual value of rental apartment of $60,000. Home leave passage According to Singapore tax law, home leave passage is provided by the employer to nonSingaporeans and non-permanent residents, the benefit is assessable to tax based on 20% of the cost to the employer.This concessionary treatment only can apply to ONE return leave passage per annum each for the employee and spouse, and TWO return passage for each child of employee per annum if child should be unmarried, under 16 years old or otherwise receiving full-time education or incapacitated. Therefore, in this package 1, Mr Rouse will be assessed for home leave passage at: 20% x 5,000= $1,000 Relocation passageAccording to Singapore tax law, relocation passages are by concession not a taxable benefit on the employee so that all the relocation expenses is not taxable benefit for Mr Rouse. b> Package 1: $ Salary Annual rental of apartment Home leave passage (20% x 5000) Statutory income Less: donation Assessable income Less : Relief Chargeable income Tax on 1st $160,000 Balance @ 17% (238,100 – 160,000) x 17% 220,000 22,100 1,000 243,100 NIL 243,100 (5,000) 238,100 15,500 13,277 28,777 Less : 20% tax rebate (capped at $2000) Net tax payable (2,000) 6,777 Package 2: $ Salary Statutory Income Less: donation Assessable income Less: Relief Chargeable income Tax in 1st $160,000 Balance @ 17 % 17% x (295,000-160,000) 300,000 300,000 NIL 300,000 (5,000) 295,000 15,500 22,950 38,450 Less : 20% tax rebate (capped at $2,000) Net tax payable (2,000) 36,450 c> Mr Rouse should choose package 1 because in this package, he can receive many benefits as well as many concessionary treatments that can reduce the net tax payable, in order to get higher return than in package 2. > Singapore is a country where the government uses many policies that include many benefits, treat with consideration to attract talents from many the other countries and tax law is not the exception. Therefore, Mr Rouse should choose or ask more benefits instead of only high salary such as house accommodation benefit, home leave passage, relocation passage, transportation benefit, etc†¦. to earn many concessionaries to minimize his statutory income as well as to reduce tax payable. Question 2: a>The relevant dates in shareholder’s continuity test are different for unabsorbed capital allowances and trade losses and donation.Unabsorbed capital allowances can be carried against future profits provided the shareholdings are substantially the same (50% or more) in the 2 relevant dates: The last day of the YA (31 Dec) it arose And The first day of the YA (1 Jan) it is utilized Trade losses and donations can be carried against future profits provided the shareholdings are substantially the same (50% or more) in the 2 relevant dates: The last day of the year it arose (31 Dec of the calendar year) And The first day of the YA it is utilized (1 Jan of YA) b> YA 2008: – Adjusted tax loss (trade loss) YA 2009: – Adjusted profit $40,000 $422,000The shareholders of Feathers Pte Ltd based on % are as follows: 31/12/2007 Ee Mei Sarah 60% 40% 30/9/2008 40% 60% 31/12/2008 40% 60% 1/1/2009 10% 90% Assumption: on 1 Jan 2009, Donald still holds 5000 shares (total shares are 50,000 shares) Therefore, Queens’s shareholders and their shareholdings are as follows: Number of share 31/12/2007 Donald Ee Mei Ee Mei 25,000 20,000 60% x 5,000 = 3000 Sarah 40% x 5,000 = 2000 Total number of 50,000 shares 30/9/2008 5,000 10,000 40% x 35,000 = 14,000 60% x 35,000 = 21,000 50,000 s at 31/12/2008 5,000 10,000 40% x 35,000 = 14,000 60% x 35,000 = 21,000 50,000 1/1/2009 5,000 40,000 10% x 5,000 = 500 90% x 5,000 = 4,500 50,000 Two relevant dates in shareholder’s continuity test for trade loss are 31 Dec 2007 and 1 Jan 2009. Queens’s shareholders and their shareholdings in % as follows: 31/12/2007 Donald Ee Mei 50% {(20,000 + 3,000)/ 50,000} x 100% = 46% Sarah (2000/ 50,000) x 100% = 4% 100% 1/1/2009 10% {(40,000 + 500)/ 50,000} x 100% = 81% (4,500/ 50,000) x 100% = 9% 100%Previous year’s trade loss (adjusted tax loss) in YA 2008 can be carried against YA 2009 current year’s profit because the shareholdings are substantially the same (50% or more) in the two relevant dates of 31/12/2007 and 1/1/2009. YA 2009: $ Adjusted profit Less: trade loss brought forward 422,000 (40,000) Assessable income/ chargeable income 382,000 > Conditions to qualify for the tax exemption for new start-up company: A â€Å"qualifying company† means a company incorporated in Singapore which for each of the first three years of assessment is resident in Singapore for that YA, and has its total share capital beneficially held directly by no more than 20 shareholders: ? ? All of whom are individuals throughout the basis period for that YA or At least one of whom is an individual shareholder holding at least 10% of the total number of issued ordinary shares of the company throughout the basis period for that YA.In the case of a company limited by guarantee: ? ? all of its members must be individuals throughout the basis period for that YA or at least one of its member is an individual throughout the basis period for that YA, and the contribution of that individual under the Memorandum of Association of the company to the assets of the company in the event of its being wound up, amounts to at least 10% of total contributions of the members of the company throughout the basis period for that YA.Question 3: a>The Singapore tax system is considered as a territorial system because income accruing in or derived from Singapore (Singapore sourced) or overseas income received or deemed received in Singapore is assessable to tax. In other words, income that is sourced outside Singapore is not chargeable to Singapore income tax if this overseas income is not received or deemed received in Singapore.One exception to this rule is dividend gain in Singapore. Under the new one-tier corporate tax system since 1 January 2003, tax will only be imposed at the corporate level and all dividends distributed by a Singapore tax resident company will be tax exempt for its shareholders. b> Assumption: basic period is 1/1/200x to 31/12/200x Ms Dinh Tam’s 2-year contract will be from 1/4/2006 to 31/3/2008.Year assessment of Physical presence in Residence Singapore/ period of employment YA 2007 1/4/2006- 31/12/2006 Resident Exercise of employment in Singapore is more than 183 days in the basic period YA 2008 1/1/2007- 31/12/2007 Resident Exercise of employment in Singapore is more than 183 days in the basic period YA 2009 1/1/2008- 31/3/2008 Non-resident Both periods of employment and physical presence are less than 183 days. Remarks c> Mr Tan KL, a Singapore resident, purchased a house in China. He rents it out and the rent is credited into his bank account in Hong Kong by the property agent.It means he receives a rental income in China and this income may be subject to tax in China remitted to Singapore is exempt from Singapore tax. In addition, according to Singapore tax law, all foreign sourced income remitted by INDIVIDUAL RESIDENT in Singapore on or after 1 January 2004 will be exempt from tax. d> Determine whether the following receipts would be considered as income for tax purposes: i>This income will be exempt from tax if Ah Kow is Singapore resident because this income may be taxed in Macau remitted to Singapore is exempt from Singapore tax.In addition, according to Singapore tax law, all foreign sourced income remitted by INDIVIDUAL RESIDENT in Singapore on or after 1 January 2004 will be exempt from tax. ii>   Profits made by a share broker from sale of shares is taxable income because shares are considered as his inventory to make profit therefore it is called revenue receipt for this share broker and that is subject to Singapore tax. iii> Samantha Lee, a teacher made a profit from the sale of her piano is exempt from tax if this piano is her fixed asset and Samantha Lee doesn’t repeat piano buy and sale transaction many times.It means this profit is capital receipt, not revenue receipt and so that it is not taxable. iv> Money received from an unlawful business in Singapore is taxable income because it is revenue receipt and income derived in Singapore so that it is subject t o tax in Singapore. v> Money received from sale of computer by a private school is exempt from tax because computer is considered as fixed asset of this private school. It means this income is capital receipt that is not taxable income.