Thursday, October 31, 2019

World Culture Music - Dangdut (Music of Indonesia) Research Paper

World Culture Music - Dangdut (Music of Indonesia) - Research Paper Example Some forms of music are common and recognized everywhere in the world. Examples are music from The Beatles, Michael Jackson, Luciano Pavarotti and, more currently, PSY, Justin Beiber or Beyonce. On the other hand, there are some types of music which are associated with a certain country. Dangdut, for instance, is specifically Indonesian. The term dangdut, pronounced as ‘dang – doot’, comes from how the Javanese people in Indonesia called the sound coming from the tabla drum. The drums come in pairs, one big and one small, and varying pitch. The smaller drum can be set to a specific tone range while the big one has a bass tone. (Courtney) Dangdut is only one of the many genres one can find in Indonesian music. In colonial times, people in the country employed Indonesian, Arabian and Dutch musical instruments to create a unique blend of beat. During those times, Indonesian music, especially the instruments used, was influenced by its visitors from other countries. E ventually, the native sounds combined with Malay modern music and Malay orchestras started to be popular. Melayu music or the music from Malay orchestras was a mixture of Indonesian, Middle Eastern, Indian and Western music. (1 Gorlinski) Melayu music employed a variety of instruments dependent on the group playing. The most commonly used were the flutes, tambourine-style frame drums (tabla), violins and assorted plucked lutes. Later on, artists incorporated music from Indian films, Bollywood specifically, adding a touch of modernism to the beat. Instruments such as electric guitars, electric organs, trumpets, saxophones, oboes and percussions were added. The combined sounds of the various musical influences created a beat that became recognized as Indonesian. Melayu music was for the lower class, played while slaves entertained their masters. (Arsip) It had coarse lyrics and sexually suggestive dancing. It was eventually adapted to appeal to the middle and upper class by Rhoma Iram a. He made the lyrics â€Å"safe† for the society. (Walsh) In the late 1960’s the band OM Soneta and its singer Rhoma Irama started playing around with melayu music. Irama wanted a new and distinct sound. He added a touch of Western rock music to the existing euphony of melayu music and called it dangdut to break away from the traditional melayu sound. (Gorlonski) Singing with Elvy Sukaesih in his band, Irama made dangdut very popular because of its throbbing beat and lyrics. His song Terajana is one of the most-renowned dangdut song that introduced the name ‘dangdut’ in Indonesia’s music scene. A. Rafiq, another dangdut artist, made the people love the new genre in the 1970’s. A. Rafiq was Indonesia’s own Elvis Presley, complete with the hip-gyrating movements. These three artists started the dangdut pop culture. In converting the traditional dangdut sound into a more contemporary music, Irama added electric guitars, synthesizers, dru ms, a flute or a mandolin. The Indian tabla was a main stay instrument, providing any song with that distinct Indonesian sound. Although dangdut was a welcome addition to the diverse music of Indonesia, it has presented a moral issue for the predominantly Muslim society because of its suggestive lyrics and dance moves. Already, several songs have been banned from being played because of its vulgar lyrics. (Vaswani) One singer in particular has been the object of the criticism from conservative dangdut artists and supporters. The musician, the group says, has taken dangdut to a level that is erotic and corruptive the youth. (Vaswani) Her song Jupe Paling Suka 69 translated in English reads Jupe Likes 69 Best. The song contains â€Å"lustful sighs and†¦lyrics which portray intimate relations and the singer’

Tuesday, October 29, 2019

My Tok Moment Essay Example for Free

My Tok Moment Essay My TOK moment was tonight 02/02/12 when the year one students had a batch meeting at the mosque having some games to create a stronger bond between us. As usual this kind of thing made my instinct to escape getting bigger and stronger. So, I decide to sneak out from the program pretending that I had to make some important call. So I ask the permission of our class rep to go out for a while with my best friend. Then we straight forward go to the dewan selera to have an early supper and fortunately the menu for that night is laksa penang. At that time was about 10.45 pm and of course there was no one else except both of us having the supper together. Then came this year one student who was at that time duty at the koop asking and making a generalisation that we are year two students by offering nasi lemak free from koop and fortunately she doesn’t know who we are. I think this was my TOK moment because this particular student has made a generalisation by inductive logic ,since all year one students were having the meeting at the mosque it was impossible that both of us are year one student so she called me â€Å"abang†. So to avoid our identity from being revealed we just pretend that we are full but actually I really want that nasi lemak free.

Sunday, October 27, 2019

Interventions for Ventilator Associated Pneumonia

Interventions for Ventilator Associated Pneumonia Ventilator associated pneumonia is defined as pneumonia developing in persons who have received mechanical ventilation for at least 48 hours (Shi et al., 2010). It is a major threat to critically ill patients receiving mechanical ventilation (Feider, Mitchell, Bridges, 2010) and it is the most common complication of patients in Intensive Care Units (Soh et al., 2011). Nosocomial pneumonia is caused by bacteria that colonize within the oral cavity of patients in the ICUs (Ewig et al., 1998). Bad oral health is pivotal in the pathogenesis of this harmful complication (Blot, Vandijck Labeau, 2008). Thus, good oral hygiene measure has a critical role in preventing the spread of these bacteria from the oral cavity to the lower respiratory tract thereby reducing the chances of nosocomial pneumonia (McNeill, 2000 cited in Abidia, 2007). There are a couple of interventions which are recommended to prevent Ventilator – Associated Pneumonia. The Institute of Healthcare Improvement suggested the VAP bundle of interventions in preventing Ventilator Associated Pneumonia. (Fields, 2008) In addition to these interventions, oral hygiene care is a nursing intervention that may also help prevent ventilator-associated pneumonia (Feider, Mitchell Bridges, 2010). Evidence shows that comprehensive oral care is an effective preventive strategy to reduce the risk of ventilator-associated pneumonia in patients receiving mechanical ventilation (Cutler Davis, 2005). There are a lot of research studies supporting oral hygiene care in reducing VAP cases among mechanically ventilated patients. In the study of Mori et al., (2006), the incidence of VAP was significantly lower in patients who received oral care than the patients who did not. Similarly, Fields’ (2008) study showed that VAP rate dropped to zero within a week of beginning the every hours tooth brushing regimen in the intervention group. Another study shows that pneumonia, febrile days, and death from pneumonia decreased significantly in patients with oral care (Yoneyama et al., 2002). Various methods and equipment in providing oral care for intubated patients were also studied. Toothbrushes and topical antimicrobials (Binkley, Furr, Carrico McCurren, 2004; Grap, Munro, Ashtiani Bryant, 2003), oral decontamination (Bergmans et al., 2001) and oropharyngeal decontamination with 0.12% Chlorhexidine Gluconate oral rinse (Shi et al., 2010; Tantipong, Morkchareonpong, Jaiyindee Thamlikitkul, 2008; Koeman et al., 2006; Houston et al., 2002; Genuit, Bochicchio, Napolitano, McCarter Roghman, 2001; DeRiso, Ladowski, Dillon, Justice Peterson, 1996) were found to be effective in reducing the bacteria in the mouth and in reducing the incidence of VAP. The AACN (2010) came up with a comprehensive oral hygiene program for patients in critical care and acute care settings who are at high risk for ventilator-associated pneumonia. This includes brushing teeth, gums and tongue at least twice a day using a soft pediatric or adult toothbrush; providing oral moisturizing to oral mucosa and lips every 2 to 4 hours; and using an oral chlorhexidine gluconate (0.12%) rinse twice a day during the perioperative period for adult patients who undergo cardiac surgery. The routine use of oral chlorhexidine gluconate (0.12%) in other populations is not recommended at this time. These interventions are supported by the existing evidence of oral hygiene. Past research studies have focused on assessing the oral care knowledge, attitude and practices among ICU nurses. Studies had shown that ICU nurses lack sufficient knowledge on oral care (Jordan, Badovinac, Ã…  palj, Par, Ã…  laj PlanÄ ak, 2014; Chan Hui-Ling Ng, 2012). The methods used to provide oral care were also found to be varied between nurses in the same unit (Soh et al., 2011; Chan Hui-Ling Ng, 2012). Moreover, the oral care currently provided in ICUs may be ineffective in eradicating dental plaque and respiratory pathogens that may cause VAP to ventilated patients (Binkley, Furr, Carrico, McCurren, 2004). There was also existing discrepancies between reported practices and policies on oral care provided to intubated patients (Feider, Mitchell Bridges, 2010). Though oral care is perceived to be high priority in mechanically ventilated patients, difficulties, problems and barriers still exist in providing the care (Rello et al., 2007; Feider, Mitchell Bridges, 20 10; Soh, Soh, Japar, Raman Davidson, 2011). These challenges include mechanical barriers and equipment issues, perception on the importance of oral care and empathy to patients’ discomfort by nurses, altered patient sensory perception and discomfort, and communication problems. (Berry Davidson, 2006) The existence of variation in oral care practices, the ineffective provision of oral care and the lack of sufficient knowledge of ICU nurses warrants a standardized protocol or guideline that is based on existing evidence. (Soh et al., 2011; Lin, Chang, Chang Lou, 2011) In the past years, Evidence – Based Practice (EBP) is gaining its momentum in the healthcare sector. It has been the focus of discussions and research in the medical field. Its importance to the medical practice has been evident and thus encouraged to be integrated in the practice. However, translating evidence into clinical practice remains a big challenge at the moment. Significant gaps between what is known to improve health, and what is done to improve health is evident (Holmes, Scarrow Schellenberg, 2012). These gaps maybe caused by unawareness or unfamiliarity of clinicians to EBP guidelines or recommendations; or the clinicians disbelief towards the EBP recommendations; or the clinicians personal opinion on the recommended management; or the clinicians’ perception that the guideline is too complicated or difficult to use in their own practices; patient-related factors; and the mentality that altering established practice is often difficult. (Pierson, 2009) Evide nce – based guidelines for providing oral care to patients in mechanical ventilators were formulated by international organizations, but, not all intensive care unit nurses are knowledgeable about it. Past study indicated that nurses lacked the evidence-based knowledge to deliver proper care (Chan, Lee, Poh, Ng Prabhakaran, 2011). In addition, a study also showed that ICU nurses did not follow procedures and steps recommended by current evidence-based practice (Lin, Chang, Chang Lou, 2009). Various knowledge translation strategies such as opinion leaders, audits and feedback, small group consensus, provider reminder systems, incentives, clinical information systems, and computer decision support systems can be utilized to integrate EBP into the clinical world. These knowledge translation strategies should be attempted and researched in clinical setting and should be used to further improve clinical practice. (Ganz et al, 2013) Therefore, the focus of this current research is to translate knowledge of Evidence based oral care practice guideline for mechanically ventilated adult ICU patients to clinical practice using a provider reminder system strategy. Further, it will determine the effect of the provider reminded system strategy in improving the Evidence – Based oral care practices for mechanically ventilated patients among ICU nurses. Provider reminder system is one of the Quality Improvement (QI) strategies. Example of provider reminder system includes reminders in charts for providers, computer – based reminders for providers, and computer – based decision support. (Hughes Hughes, 2008)

Friday, October 25, 2019

Shakespeares Tempest - A Tired and Dated Work? :: Shakespeare Tempest

The Tempest: Immortal Classic or Tired and Dated Work? Why do educators hold the works of Shakespeare in such high regard? Should The Tempest be considered an "immortal classic"? Indeed Shakespeare's works had great significance in the evolution of English literature, but these works, including The Tempest are mostly devoid of significance and literary value in the present day. One can expect to gain little appreciation for fine literature from the reading of Shakespeare's works for reasons enumerate. First of all, the colorful and sophisticated metaphoric vernacular style of the language utilized is archaic; even the speech of intellectually refined individuals and other respected literary works do not imploy of this rich style of speech. The poemic composition of The Tempest does not increase one's ability to appreciate distinguished literature because the refined and respected works of most other classical writers are in novel form and thus differ highly from Shakesperian works in the literary devices and mannerisms from which th ey are comprised. The Tempest was written in early seventeeth century England. At this period of history and country the English language was quite different from what it is today in many ways. First, standard, formal vocabulary was different at this time. An great example is found in the line "...you bawling, blasphemous, incharitable dog!" (act 1 sc. 1, p. 9). In this line, the word incharitable is the modern equivalent of the word uncharitable. The standard dictionary word has changed prefixes somewhere througout the centuries. Another thing that would have made a further gap between the vernacular in the play and modern English is Shakespeare's deployment of common language,or slang (although I have no proof because I don't speak sixteenth century slang). "A pox o' your throught..." (act 1 sc.1, p. 9) and "...give o'er..."(act 1 sc. 1, p. 9). These phrases seem to be slang therms because they are so deviant from there modern english equvalents, "curses on" and "give up", respe ctiveley. What value does learning the archaic vernacular give to the reader. Surely it does not increase thier word power or sophisticate their vocabulary, for nowhere, not even in among people of high intellectual refinement such as venerable college professers, is this dead language used. Another distinctive trait of the vernacular used in The Tempest is the heavy use of metaphor. This use of metaphor is so heavy and outlandish that it becomes extrodinarily difficult to interpret and causes the words to fall into chaotic ambiguity. Shakespeare's Tempest - A Tired and Dated Work? :: Shakespeare Tempest The Tempest: Immortal Classic or Tired and Dated Work? Why do educators hold the works of Shakespeare in such high regard? Should The Tempest be considered an "immortal classic"? Indeed Shakespeare's works had great significance in the evolution of English literature, but these works, including The Tempest are mostly devoid of significance and literary value in the present day. One can expect to gain little appreciation for fine literature from the reading of Shakespeare's works for reasons enumerate. First of all, the colorful and sophisticated metaphoric vernacular style of the language utilized is archaic; even the speech of intellectually refined individuals and other respected literary works do not imploy of this rich style of speech. The poemic composition of The Tempest does not increase one's ability to appreciate distinguished literature because the refined and respected works of most other classical writers are in novel form and thus differ highly from Shakesperian works in the literary devices and mannerisms from which th ey are comprised. The Tempest was written in early seventeeth century England. At this period of history and country the English language was quite different from what it is today in many ways. First, standard, formal vocabulary was different at this time. An great example is found in the line "...you bawling, blasphemous, incharitable dog!" (act 1 sc. 1, p. 9). In this line, the word incharitable is the modern equivalent of the word uncharitable. The standard dictionary word has changed prefixes somewhere througout the centuries. Another thing that would have made a further gap between the vernacular in the play and modern English is Shakespeare's deployment of common language,or slang (although I have no proof because I don't speak sixteenth century slang). "A pox o' your throught..." (act 1 sc.1, p. 9) and "...give o'er..."(act 1 sc. 1, p. 9). These phrases seem to be slang therms because they are so deviant from there modern english equvalents, "curses on" and "give up", respe ctiveley. What value does learning the archaic vernacular give to the reader. Surely it does not increase thier word power or sophisticate their vocabulary, for nowhere, not even in among people of high intellectual refinement such as venerable college professers, is this dead language used. Another distinctive trait of the vernacular used in The Tempest is the heavy use of metaphor. This use of metaphor is so heavy and outlandish that it becomes extrodinarily difficult to interpret and causes the words to fall into chaotic ambiguity.

Thursday, October 24, 2019

Research Paper on Tax Incentives in Singapore

1. INTRODUCTION 1. Tax Incentives for Investments in Singapore Tax incentives have been an integral part of Singapore's economic development strategy since the 1960s. For more than 30 years, tax incentives have been used to attract investments and create jobs. Now we are the focal point for foreign investments, research and development and services in Asia. Over the years the government has introduced a wide range of tax incentives for a balanced economic growth of the various business sectors. This paper analyses how these incentives play a part in attracting foreign capital inflows to enhance the financial and industrial sectors in Singapore and their effectiveness in achieving our goals. 2. Purpose The purpose of this research is to gain an understanding of the tax incentives scene in Singapore, how it works and it effectiveness in achieving our aim of being a vibrant and robust global hub of knowledge-driven economy. 3. Our Research Questions for this Study As part of our research, the following questions were asked to direct us on our study: †¢ What are the tax incentives available under the ITA, EEIA and DTA to attract foreign capital inflows? †¢ How effective are these tax incentives? 4. Methodology We derived our information from books, online journals and other internet resources. 2. BACKGROUND 1. The Birth of the Income Tax Act, EEIA and DTA From a small fishing island to a cosmopolitan country within a span of 44 years is what Singapore has become today, with per capita GDP equal to that of the leading nations of Western Europe (Central Intelligence Agency, 2008)[1]. As a small island with limited, or rather, no resources to depend on, we have simply taken the world by surprise through the phenomenal economic growth that has taken place in a short period of time (Fordham, 1992)[2]. Our only resources are fish and deepwater sea and despite all the limitations that we were faced with, we have secured a place in the world map as the leading financial, educational, services, manufacturing and research and development hub. Then, â€Å"what is the clandestine of our achievements? † is the question that arises in all our minds. After being separated from Malaya, the government’s ambitious plans for the country to be industrially developed seemed too far-fetched especially with no natural resources to call its own (Fordham, 1992). It did not, however, relent to the fact that achieving its goals is uncertain now with its given economic state. Its leaders knew at that time Singapore needs to promote investment in new industries so that its goals can be achieved. Being under developed and with no achievements or resources to call its own, it was a palpable fact that Singapore had to make radical changes to attract foreign investors,. This is when tax incentives were spotted as a viable option to magnetize foreign capital inflows. The pre-existing Income Tax Act (1948) was evaluated to see how tax incentives could be integrated to accomplish these aspirations. Along with this, in 1967, the Economic Expansion Incentives Act (EEIA) was first introduced to solidify the expansion and development programs that were being carried out by the Economic Development Board (Fordham, 1992). In early 1960s, Singapore recognised the need for a dynamic manufacturing sector and export policies to draw MNCs so that we could be used as a production base to export goods worldwide. As a result of these aims, EEIA was introduced to grant tax benefits to manufacturing companies setting up production in pioneer areas in Singapore (Fordham, 1992). The development of international trade and multi national corporations has increased the issue of double taxation. As a company or individual looking beyond your own country for business opportunities and investments they would naturally be concerned with the problem of double taxation. Consequently they would seek to structure your operations at a minimum tax cost. This is where DTAs or tax treaties come into play 2. Incentives Available under ITA to Attract Foreign Capital Inflows Singapore has always been maintaining a competitive tax rate by being the lowest among the developed countries. Its purpose is to create an encouraging business environment for economic expansion (Tan, 1996). According to GuideMeSingapore, 2008, a web portal providing one-stop information on Singapore’s business environment to entrepreneurs, commented that â€Å"Singapore is often cited as the leading example of countries that continues to reduce corporate income tax rates and introduce various tax incentives to attract and keep global investments†. This is obvious in the frequent lowering of corporate tax rates since 1987. In 1989 the corporate income tax was reduced to 33 percent from 40 percent to follow the worldwide trend of lowering corporate taxes. The corporate tax rate was further lowered in 1990 to 31 percent to encourage multi-national companies (MNCs) to locate their treasury and financial operations here (Tan, 1996). From then on, corporate tax rate has been gradually decreasing. In 2004 corporate tax rate was reduced to 20 percent and with the release of the 2009 budget speech, corporate taxes will be cut to 17 percent in 2010. The aim of these reductions is to help businesses to curb operational costs so that Singapore can gain a competitive edge in continuing to attract high-tech and high value-added investments (Liu, 2007). From our research we found that there are several tax incentives in place to pull foreign investments to Singapore (IRAS, 2008) and we will be focusing on those that are relevant to our study. 1. DEDUCTION FOR EXPENSES ON RESEARCH AND DEVELOPMENT PROJECT (R) This incentive was introduced in 2003 to allow company to deduct a second round of qualifying expenses from its income in addition to the automatic first deduction allowed under section 14D. Further amendments[3] were made in 2008 to entitle companies for an automatic 50 percent tax allowance (PWC, 2008). This R allowance can be used to offset against the company’s chargeable income for the next 3 years (i. e. 2009 to 2013) to motivate companies to carry out more R projects. This is coupled with meeting our aim to be a research and development hub in the global arena (MOF, 2008). After the introduction of the tax incentive, total R expenditure increased from $3. 4 billion to $4. 6 billion in 2005 (Lai, 2007)[4]. Majority of the R spending was contributed by the private sector, whose gross expenditure on R (GERD) increased by 1. 2 percent. By the end of 2005, GERD was at 2. 4 percent of GDP. Singapore had surpassed the EU-15’s[5] and the Organisation for Economic Co-operation and Development’s (OECD) averages of 1. percent and 2. 3 percent respectively (Lai, 2007). The increase in figures shows the effectiveness of the tax incentive program. According to the report, this figure is still lower compared to U. S (2. 7 percent) and Japan (3. 0 percent). Considering the fact that these countries are bigger in land and population size, our achievement is still commendable. 2. CONCESSIONARY RATE OF TAX FOR APPROVED HEADQUARTERS PROGRAM The purpose Headquarters Program was to encourage multinationals to base their main back offices in Singapore. This was to be achieved through reduced tax rate which is applied primarily to large-scale multinational corporations that relocate the management and headquarters functions of their subsidiaries and affiliates from other countries to Singapore. Section 43E of Income Tax Act provides that companies with their substantial operations located here can qualify for a 10 percent concessionary rate of tax (IRAS, 2008). This tax incentive has pulled and is continuing to pull foreign venture capitalists who provide the foreign capital infows. One such company is Societe Generale who received the OHQ award in January 2000. Besides this, Legg Mason Asset Management, Deutsche Asset Management, Merrill Lynch Mercury Asset Management and Zurich Scudder Investments are a few that were named in the MAS publication on New Initiatives for Enhancing Financial Sector Expertise, 2001. The motive for large-scale multinationals to relocate in Singapore is not only because of our highly advanced infrastructure, telecommunication and information facilities. It is also due to the support and encouragement that our government has been continuously offering through such tax incentives. 3. CONCESSIONARY RATE OF TAX FOR FINANCE AND TREASURY CENTRE (FTC) Foreign and Treasury Centre was introduced with the aim to entice foreign corporations to use Singapore as a base for conducting treasury management activities for related companies in the region. Under this scheme, foreign companies can enjoy a 10 percent concessionary tax rate from fee income from FTC subsidiaries, related companies and associates for provision of FTC services. According to Mr. Lee Chuan Teck, Executive Director for Financial Markets Strategy in MAS, by 2006 a total of 600 companies had chosen Singapore as their focal point to operate their financial services (MAS, 2006). According to the Survey on Corporate Risk Management Practices, 75 percent of the foreign MNCs cited EDB’s incentives as a reason for relocating their treasury centres in Singapore (Craig, 1997). This tells us the success of this incentive. 4. CONCESSIONARY RATE OF TAX FOR FINANCIAL SECTOR INCENTIVES (FSI) The FSI scheme offers a concessionary tax rate of 5% for qualifying high growth and high value-added activities and 10% for mature but tax-sensitive activities. The FSI is a measure designed to invite the front and back offices of multinational financial groups to Singapore so as to meet our overall goal to be a leading centre for competence in knowledge-driven activities and a choice location for company headquarters with responsibilities for product and capability charters (Geeta, 2002). Singapore’s vision is to be a pre-eminent financial centre in Asia. Technopreneurship 21 is the initiative that the government launched to achieve this goal. FSI plays a key role in attracting foreign multinationals to start-up their financial services in Singapore so that its dream of becoming a financial hub in the international arena can materialize. How far have been successful in this attempt is the question that we should be asking. As at 2005, 24 foreign full service licensees, 35 wholesale licensees and 46 offshore licensees operated in Singapore. Statistics provided by EDB (Embassy, 2006) for 2005 shows that foreign financial institution J. P Morgan Securities Asia, U. S. based MNC, had assets totalling up to US$14. 5 billion in Singapore. Singapore Department of Statistics reported that the financial and insurance services sector had generated US$49,223 of Foreign Direct Investments in 2003. That is 34 percent of the total FDI for that year (Embassy, 2006). 5. APPROVED GLOBAL TRADING COMPANY Global Trading Company was launched to facilitate and develop international trading activities. The GTP is a merger of the Approved Oil Trader (AOT) and the Approved International Trader (AIT) programmes. The programme encourages global trading companies to use Singapore as their regional or global base to conduct activities along the total trade value-add chain from procurement to distribution, in order to expand into the region and beyond (IEsingapore, 2009). Over the years, the programme has attracted a vibrant cluster of global trading companies to hub their strategic business functions in Singapore. These companies are key players in their respective industries such as oil trading, petrochemicals, agri-commodities and metals (IEsingapore, 2009). Minister for Trade and Industry, Mr Lim Hng Kiang announced in his speech during the Global Trader Networking Cocktail 2008 that in 2007, offshore trade by companies under IE Singapore’s Global Trader Programme, GTP, grew more than 30% to reach over US$465 billion. These companies employed over 7,000 staff and contributed S$7. 8 billion worth of total business spending. Much of the spending was in shipping, freight management and storage services, lending further testimony to Singapore’s strengths as a logistics and auxiliary services hub. From a modest start of 25 companies in 1989, there are currently more than 230 companies under the GTP (MTI, 2008) . 3. Incentives Available under EEIA Tax incentives available under EEIA are discussed below (IRAS, 2008). 1. PIONEER INDUSTRIES INCENTIVES The first aim of Pioneer Industries was to attract capital from both local and foreign companies who invest in new industries in Singapore. This incentive was introduced to draw investment in innovative areas to enhance Singapore’s industrial development (Fordham, 1992). Companies which qualified for PI were given a full tax exemption on qualifying profits for a period of time ranging from 5 years to 15 years. Implementation of this incentive saw a surge in the number of manufacturing industries that were set up here. By 1997, petroleum industries and electronics industries were dominating the Pioneer Manufacturing Establishments. MNCs like Exxon, Shell Sumitomo, Seagate, Hewlett-Packard and Compaq were already located here then contributing a total of S$117,104 million of foreign equity investment in Singapore (H H, 1997). As at 2004, the qualifying activities include services such as medical, publishing, education, automated warehousing facilities, exhibition and conference, financial, venture capital fund activity and so on (H H, 1997). 2. DEVELOPMENT AND EXPANSION INCENTIVE (DEI) This incentive is granted mainly to manufacturing and service industries that are engaged in capital investment to upgrade or modernize production capacity. The purpose of this incentive is to encourage greater growth and attract more companies to move into higher value-added activities. Under this scheme, eligible companies are entitled to preferential corporate tax rates for qualifying profits above a pre-determined base for a specific period (SPRING Singapore, 2008). According to the statistics collated by Ministry for Trade and Industry, the total investment by foreign companies in Singapore in development projects increased from$6,608 in 1997 to $17,187 in 2007. 3. OVERSEAS ENTERPRISE INCENTIVE (OEI) OEI was put in place to encourage local businesses to invest in a venture company, technology investment company or overseas investment company. OEI provides tax exemption on the qualifying income. Overseas investment should result in new business opportunities, activities as well as new technology to be introduced in Singapore. For instance DBS Bank, Bakerzin and Charles and Keith are a few prominent local bred companies which have ventured overseas. DBS Bank, Singapore’s local bank, has ventured into countries like Thailand, Hong Kong, India, Japan, U. S and many more (IESingapore, 2008). Bakerzin has franchises in KL, Jakarta, Shanghai and US while Charles and Keith had ventured into the Middle East and Asia Pacific markets (IESingapore, 2008). . Effect of DTA in attracting foreign capital inflows According to the Inland Revenue Authority of Singapore, we have 59 Double Taxation Agreements with various countries. These treaties were signed to relieve taxpayers from the burden of double taxation when they repatriate their earnings to their home country. These treaties aim to offer relief from double taxation, either by way of tax credit, tax exemption or a reduced tax rate. These reduced rates and exemptions vary among countries and specific items of income. Treaty provisions generally are reciprocal (apply to both treaty countries). Only Singapore tax residents and tax residents of the treaty country can enjoy the benefits of a DTA. Signing of these treaties has resulted in increased foreign investments from countries such as Europe, U. S. and Japan. In 1996 the total foreign investments was $125,274. The major investors then were Japan, Europe and U. S. In 2006 the investments rose to $363,935 and the major players are Japan, Europe, U. S, European Union and South and Central America and the Caribbean. 3. CONCLUSION Policies have been the driving force for a small nation like Singapore to achieve so much within a short period of time. With no natural resources, foreign capital inflows in the form of foreign direct investments has played major part in shaping our nation to what it is today. With less to offer, tax incentives are one of the key reasons that had attracted many foreign companies creating a pool of foreign capital inflows. Our research on the various tax incentives has showed us that, indeed, they were effective enough to attract foreign companies to locate here with their technology and know-how. The early years efforts to industrialize our economy paid off and that had enabled us to improve our air and seaport facilities, telecommunication, information technology, warehousing and logistics facilities. Tax incentives have been working in the background and today these are some of our achievements (www. sedb. govs. sg): Now as we move towards being knowledge based economy with technopreneurial goals, our tax incentives have been further enhanced through the R deductions and allowing more activities to be qualified under the Pioneer Industries. Thus in our opinion, the tax incentives offered under ITA, EEIA and DTA have been effective in attracting foreign capital inflows which have shaped our country thus far. BIBILIOGRAPHY Agency, C. I. (2008). Central Intelligence Agency. Retrieved March 28, 2009, from CIA: www. cia. gov Craig, F. (1997). Survey of Coporate Risk Management Practices 1997. Retrieved April 3, 2009, from Singapore Foreign Exchange Market Committee: http://www. sfemc. org/annual_report/Tansformation_AR_1997_-b. pdf D. J. (1996, December). Learning from Singapore: Road to Non-agonised Budgeting. Asian Journal of Public Administration . E. o. (2006, January). Singapore Investment Climate Report. Retrieved April 3, 2009, from http://singapore. usembassy. gov: http://singapore. usembassy. gov/uploads/images/HiMDAFJ23iuXGl0Th5mNsA/InvestClimate2006. pdf Fordham, M. (1992). Tax Incentives for Investment & Expansion (2 ed. ). Longman Singapore Publishers (Pte) Ltd. G. H. (2002). Singapore as an Investing Ground: A Review. Retrieved April 2009, from www. excelsol. com. sg: http://www. xcelsol. com/env/envsg. pdf GuideMeSingapore. (2008, April 14). Singapore Corporate Income Tax Guide. (GuideMeSingapore, Editor, & Janus Corporate Solutions 2006) Retrieved March 28, 2009, from GuideMeSingapore: http://www. guidemesingapore. com/corporate-taxation/c321-corporate-taxation-system-overview. htm H H, A. T. (1997, August 27). Official Efforts to Attract FDI: Case of Singapore's EDB. Retrieved April 4, 2009, from National University o f Singapore: http://www. fas. nus. edu. sg/ecs/pub/wp/previous/AHTAN2. pdf IEsingapore. (2009). Global Trader Program. Retrieved April 2, 2009, from IE Singapore: http://www. iesingapore. gov. sg/wps/portal/AssistanceProgrammes/FinancialIncentives/GTP IRAS. (2008, February 14). Applying for Tax Incentives. Retrieved April 2, 2009, from Inland Revenue Authority of Singapore: http://www. iras. gov. sg/irasHome/page04. aspx? id=1746 L. D. (2007, March). Growth of Research and Development in Singapore: 2000 – 2005. Retrieved April 2, 2009, from Singapore Statistics Department: http://www. singstat. gov. sg/pubn/papers/economy/ssnmar07-pg1-7. df L. Y. (2007). Nanyang Technological University. Retrieved April 2, 2009, from ScienceDirect. com: http://www3. ntu. edu. sg/home/ayuliu/2007%20JPM%20LYH%20-%20Facing%20the%20challenge. pdf MAS. (2006). SPEECH ON REGIONAL TREASURY CENTRES IN SINGAPORE BY. Retrieved April 3, 2009, from Monetary Authority of Singapore: http://www. mas. gov. sg/news_room/statements/2006/Speech_on_Regional_Treasury_Centres_in_Singapore. html MOF. (2008). L iberalization of R&D Tax Deduction. Retrieved March 28, 2009, from Ministry of Finance: http://www. gpolitics. net/budget2008/annexb-2. pdf MTI. (2008, May 25). Global Trader Networking Cocktail 2008 Speech By Minister Lim Hng Kiang. Retrieved April 3, 2009, from Ministry for Trade and Industry: http://app. mti. gov. sg/default. asp? id=148&articleID=13861 PWC. (2008, November). IRAS issues a circular on research and development (R&D) tax measures . Retrieved April 2, 2009, from PricewaterhouseCoopers International Limited: http://www. pwc. com/extweb/manissue. nsf/docid/6D2E3517BF8BE91DCA25753C00373526 T. T. (1996). Corporate Income Tax in Singapore: Issues and Future Directions. In M. G. Asher, & a. Tyabji (Eds. ), Fiscal System of Singapore (p. 196). Pagesetters Services Pte Ltd. ———————– [1] CIA – The World factbook – https://www. cia. gov/library/publications/the-world-factbook/geos/sn. html. [2] Fordham, Margaret BA Durham â€Å"Tax Incentives for Investment and Expansion 2/E 1992 [3] Based on the IRAS circular, definition of R&D was amended to incorporate the requirements that the R&D study must be systematic, investigative and experimental. R&D project must involve novelty or technical risk and be undertaken with the object of acquiring new knowledge or using the results of the study for the production or improvement of materials, devices, products, produce or processes. The list of specifically excluded activities in the definition of R&D has also been expanded so that routine modifications, cosmetic modifications or stylistic changes, as well as the development of software that is not intended for sale, lease or license to third parties are excluded. However, an exception is introduced for research in the social sciences and humanities and for software development that is undertaken wholly or mainly to support a qualifying R&D project. In these cases, the expenditure can be included as part of the qualifying R&D project expenditure. More information is available at http://www. pwc. com/extweb/manissue. nsf/docid/6D2E3517BF8BE91DCA25753C00373526 [4] The National R&D Survey is attached as Annex 2 [5] The European Union-15 comprises Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, Sweden and United Kingdom.

Tuesday, October 22, 2019

The Sobibor Death Camp

The Sobibor Death Camp The Sobibor Death Camp was one of the Nazis best-kept secrets. When Toivi Blatt, one of the very few survivors of the camp, approached a well-known survivor of Auschwitz in 1958 with a manuscript he had written about his experiences, he was told, You have a tremendous imagination. Ive never heard of Sobibor and especially not of Jews revolting there.  The secrecy of the Sobibor death camp was too successful; its victims and survivors were being disbelieved and forgotten. The Sobibor Death Camp did exist, and a revolt by the Sobibor prisoners did occur. Within this death camp, in operation for only 18 months, at least 250,000 men, women, and children were murdered. Only 48 Sobibor prisoners survived the war. Establishment   Sobibor was the second of three death camps to be established as part of Aktion Reinhard (the other two were Belzec and Treblinka). The location of this death camp was a small village called Sobibor, in the Lublin district of eastern Poland, chosen because of its general isolation as well as its proximity to a railway. Construction on the camp began in March 1942, overseen by SS Obersturmfà ¼hrer Richard Thomalla. Since construction was behind schedule by early April 1942, Thomalla was replaced by SS Obersturmfà ¼hrer Franz Stangl, a veteran of the Nazi euthanasia program. Stangl remained commandant of Sobibor from April until August 1942, when he was transferred to Treblinka (where he became commandant) and replaced by SS Obersturmfà ¼hrer Franz Reichleitner. The staff of the Sobibor death camp consisted of approximately 20 SS men and 100 Ukrainian guards. By mid-April 1942, the gas chambers were ready and a test using 250 Jews from the Krychow labor camp proved them operational. Arriving at Sobibor Day and night, victims arrived at Sobibor. Though some came by truck, cart, or even by foot, many arrived by train. When trains filled with victims drew near the Sobibor train station, the trains were switched onto a spur and led into the camp. The camp gate opened wide before us. The prolonged whistle of the locomotive heralded our arrival. After a few moments we found ourselves within the camp compound. Smartly uniformed German officers met us. They rushed about before the closed freight cars and rained orders on the black-garbed Ukrainians. These stood like a flock of ravens searching for prey, ready to do their despicable work. Suddenly everyone grew silent and the order crashed like thunder, Open them up! When the doors were finally opened, the occupants treatment varied depending on whether they were from the East or the West. If Western European Jews were on the train, they descended from passenger cars, usually wearing their very best clothes. The Nazis had relatively successfully convinced them that they were being resettled in the East. To continue the charade even once they had reached Sobibor, the victims were helped from the train by camp prisoners dressed in blue uniforms and given claim tickets for their baggage. A few of these unknowing victims even offered a tip to the porters. If Eastern European Jews were the occupants of the train, they descended from cattle cars amid  shouts, screams, and beatings, for the Nazis presumed that they knew what awaited them, thus were thought more likely to revolt. Schnell, raus, raus, rechts, links! (Fast, out, out, right, left!), shouted the Nazis. I held my five-year-old son by the hand. A Ukrainian guard snatched him; I dreaded that the child would be killed, but my wife took him. I calmed down, believing I would see them again soon. Leaving their baggage on the ramp, the mass of people were ordered by SS Oberscharfà ¼hrer Gustav Wagner into two lines, one with men and one with women and young children. Those too ill to walk were told by SS Oberscharfà ¼hrer Hubert Gomerski that they would be taken to a hospital (Lazarett), and thus were taken aside and sat upon a cart (later a little train). Toivi Blatt was holding his mothers hand when the order came to separate into two lines. He decided to follow his father into the line of men. He turned to his mother, unsure of what to say. But for reasons I still cannot understand, out of the blue I said to my mother, And you didnt let me drink all the milk yesterday. You wanted to save some for today. Slowly and sadly she turned to look at me. This is what you think about at such a moment?To this day the scene comes back to haunt me, and I have regretted my strange remark, which turned out to be my very last words to her. The stress of the moment, under the harsh conditions, did not lend to clear thinking. Usually, the victims did not realize that this moment would be their last time to speak to or see each other. If the camp needed to replenish its workers, a guard would shout out among the lines for tailors, seamstresses, blacksmiths, and carpenters. Those who were chosen  often left brothers, fathers, mothers, sisters, and children behind in the lines. Other than those who were trained at a skill, sometimes the SS chose men or women, young boys or girls, seemingly randomly for work within the camp. Out of the thousands who stood on the ramp, perhaps a select few would be chosen. Those who were chosen would be marched off at a run to Lager I; the rest would enter through a gate that read, Sonderkommando Sobibor (special unit Sobibor). Workers Those selected to work were taken to Lager I. Here they were registered and placed in barracks. Most of these prisoners still did not realize that they were in a death camp. Many asked other prisoners when they would again be able to see their family members. Often, other prisoners told them about Sobibor, that this was a place that gassed Jews, that the smell that pervaded was dead bodies piling up, and that the fire they saw in the distance was bodies being burned. Once the new prisoners found out the truth of Sobibor, they had to come to terms with it. Some committed suicide. Some became determined to live. All were devastated. The work that these prisoners were to carry out did not help them forget this horrific news; rather, it reinforced it. All the workers within Sobibor worked within the death  process or  for the SS staff. Approximately 600 inmates worked in the  Vorlager, Lager I, and Lager II, while approximately 200 worked in the segregated Lager III. The two sets of prisoners never met, for they lived and worked apart. Workers in the  Vorlager, Lager I, and Lager II The prisoners who worked outside Lager III had a wide range of jobs. Some worked specifically for the SS, making gold trinkets, boots, clothing, cleaning cars, or feeding horses. Others worked at jobs dealing with the death process, sorting clothes, unloading and cleaning the trains, cutting wood for the  pyres, burning personal artifacts, cutting the womens hair, and so on. These workers lived daily amid fear and terror. The SS and the Ukrainian guards marched the prisoners to their work in columns, making them sing marching songs along the way. A prisoner could be beaten and whipped for simply being out of step. Sometimes prisoners were to report after work for punishments they had accrued during the day. As they were being whipped, they were forced to call out the number of lashes; if they didnt shout loud enough or if they lost count, the punishment would start over again or they would be beaten to death. Everyone at roll call was forced to watch these punishments. Though there were certain general rules one needed to know in order to live, there was no certainty about who could be a victim of SS cruelty. We were permanently terrorized. Once, a prisoner was talking to a Ukrainian guard; an SS man killed him. Another time we carried sand to decorate the garden; Frenzel [SS Oberscharfà ¼hrer Karl Frenzel] took out his revolver, and shot a prisoner working at my side. Why? I still dont know. Another terror was SS Scharfà ¼hrer Paul Groths dog, Barry. On the ramp as well as in the camp, Groth would sic  Barry on a prisoner; Barry would then tear the prisoner to pieces. Though the prisoners were terrorized daily, the SS was even more dangerous when they were bored. It was then that they would create games. One such game was to sew up each leg of a prisoners pants, then put rats down them. If the prisoner moved, he would be beaten to death. Another such sadistic game began when a thin prisoner was forced to quickly drink a large quantity of vodka and then eat several pounds of sausage. Then the SS man would force the prisoners mouth open and urinate in it, laughing  as the prisoner threw up. Yet even while living with terror and death, the prisoners continued to live. The prisoners of Sobibor socialized with each other. There were approximately 150 women among the 600 prisoners, and couples soon formed. Sometimes there was dancing. Sometimes there was  lovemaking. Perhaps since the prisoners were constantly facing death, acts of life became even more important. Workers in Lager III Not much is known about the prisoners who worked in Lager III, for the Nazis kept them permanently separated from all others in the camp. The job of delivering food to the gates of Lager III was an extremely risky job. A number of times the gates of Lager III opened while the prisoners delivering food were still there, and thus the food deliverers were taken inside Lager III and never heard from again. To find out about the prisoners in Lager III, Hershel Zukerman, a cook, tried to contact them. In our kitchen we cooked the soup for camp No. 3 and Ukrainian guards used to fetch the vessels. Once I put a note in Yiddish into a dumpling, Brother, let me know what you are doing. The answer arrived, stuck to the bottom of the pot, You shouldnt have asked. People are being gassed, and we must bury them. The prisoners who worked in Lager III worked amid  the extermination process. They removed the bodies from the gas chambers, searched the bodies for valuables, then either buried them (April to the end of 1942) or burned them on pyres (end of 1942 to October 1943). These prisoners had the most emotionally wearing job, for many would find family members and friends among those they had to bury. No prisoners from Lager III survived. The Death Process Those who were not selected for work during the initial selection process stayed in the lines (except those who had been selected to go to the hospital who were taken away and directly shot). The line made up of women and children walked through the gate first, followed later by the line of men.  Along  this walkway, the victims saw houses with names like the Merry Flea and the Swallows Nest, gardens with planted flowers, and signs that pointed to showers and canteen.  All this helped deceive the unsuspecting victims, for Sobibor seemed to them too peaceful to be a place of murder. Before they reached the center of Lager II, they passed through a building where camp workers asked them to leave their small handbags and personal belongings. Once they reached the main square of Lager II, SS Oberscharfà ¼hrer Hermann Michel (nicknamed the preacher) gave a short speech, similar to what is remembered by Ber Freiberg: You are leaving for the Ukraine where you will work. In order to avoid epidemics, you are going to have a disinfecting shower. Put away your clothes neatly, and remember where they are, as I shall not be with you to help to find them. All valuables must be taken to the desk. Young boys would wander among the crowd, passing out string so that they could tie their shoes together. In other camps, before the Nazis thought of this, they ended up with large piles of unmatched shoes, the pieces of string helped keep the pairs of shoes matched for the Nazis. They were to hand over their valuables through a window to a cashier (SS Oberscharfà ¼hrer Alfred Ittner). Having undressed and folded their clothes neatly in piles, the victims entered the tube labeled by the Nazis as the Himmlestrasse (Road to Heaven). This tube, approximately 10 to 13 feet wide, was constructed of barbed-wire sides that were interwoven with tree branches. Running from Lager II through the tube, the women were taken aside to a special barracks to have their hair cut off. After their hair was cut, they were taken to Lager III for their showers. Upon entering Lager III, the unknowing holocaust victims came upon a large brick building with three separate doors. Approximately 200 people were pushed through each of these three doors into what appeared to be showers, but what were really gas chambers. The doors were then closed. Outside, in a shed, an SS officer or a Ukrainian guard started the engine that produced the carbon monoxide gas. The gas entered each of these three rooms through pipes installed specifically for this purpose. As Toivi Blatt relates as he was standing near Lager II, he could hear sounds from Lager III: Suddenly I heard the sound of internal combustion engines. Immediately afterward, I heard a terribly high-pitched, yet smothered, collective cry- at first strong, surpassing the roar of the motors, then, after a few minutes, gradually weakening. My blood froze. In this way, 600 people could be killed at once. But this was not fast enough for the Nazis, so, during the fall of 1942, three additional gas chambers  of equal size were added. Then, 1,200 to 1,300 people could be killed at one time. There were two doors to each gas chamber, one where the victims walked in, and the other where the victims were dragged out. After a short time of airing out the chambers, Jewish workers were forced to pull the bodies out of the chambers, throw them into carts, and then dump them into pits. At the end of 1942, the Nazis ordered all the corpses exhumed and burned. After this time, all further victims bodies were burned upon pyres built upon wood and helped by the addition of gasoline. It is estimated that 250,000 people were killed at Sobibor.