Real Estate Investment in Hong Kong


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A part of the Guangdong province as well as the Special Administrative Region of China – Hong Kong is one of the most vibrant and intriguing destinations in the world. Hong Kong is also among the world‘ most busiest and fast-paced cities.

Hence, no wonder why real estate in Hong Kong is so much sought after. Real estate in Hong Kong is regarded as one of the costliest as well as the lucrative in the world. In other words, buildings and land in Hong Kong form a significant portion of the nation’s wealth and economy. Further, due to its attractive tax system, many international business firms and corporations find their way to Hong Kong for the establishment of their innovative projects. This in turn has led to great demand for high grade industrial and residential real estate in the city.

According to certain records, the cost of residential real estate in the city has gone up to US$ 585 per sq ft. The price is even higher in such posh areas as the Peak – the area between Victoria Peak and Mount Gough, covering spots such as Peak, Victoria Gap, Mount Kellet, Jardine’s Corner, Mount Gough, and Plantation Road.

Nowadays, great choices as well as potential are made available for those who are interested in real estate investment in Hong Kong. Additionally, real estate in Hong Kong provides great benefits to investors. The main advantage is that investing in a property in the city allows you to have access to world’s one of the established markets.

Another worth mentioning benefit of investing in a real estate here is that not any kind of restrictions have been imposed on international investors to buy a property or asset. Further, buying a real estate in Hong Kong is considered one of the best options for long term investment, as it can undoubtedly fetch you huge profits.

Above all, the laws and procedures involved in the process of real estate buying are liberal as well as simple. Once you have found an appropriate property, an Agreement of Sale and Purchase would be signed between the property owner and investor, and this completes the sale procedure.

Hong Kong’s property buying processes are administered by the Conveyancing and Ordinance, which is modeled in the form of English Law. In other words, the real estate law of this Special Administrative Region is quite similar to the one found in the UK, which in turn has attracted many American and British real estate investors.

One of the unique things regarding the Hong Kong Property Law is that all of the land found here belongs to government, ie, each of the real estate in Hong Kong is held under leasehold title. Hence, those who are interested in property investment buy an agreement or a lease for a period ranging from 50 to 999 years.

A real estate or property in Hong Kong can be either solely owned by one person or through jointly by several investors. However, joint investment may be usually in the form of tenant or a joint tenancy. Further, a property can also be owned through a company structure. But, in case, if a company would like to conduct its business through the purchase of a property on lease, then it should be registered with the Hong Kong Companies Registry. In addition, every type of lease should be listed at the Hong Kong‘ Land Registry.

Nowadays, a large number of real estate firms and realtors are now there in order to help you find and buy your dream property in Hong Kong, no matter it is single detached home, villa, apartment, office, or industrial space. Many of them render the services of professional lawyers to help you in effectively carrying out buying procedures, such as agreement process, listing on the Hong Kong Land Registry or Hong Kong Companies Registry, tax matters, and negotiation of purchase.

In addition, there are also real estate firms providing steps to arrange mortgages for the purchase of property. But, prior to approaching a service provider, it is important to undertake an investigation with regard to their reputation and the quality of service rendered. Some firms may charge huge fee. Hence, it must be checked for. Apart from other sources such as yellow pages, magazines, and newspapers, the internet also serves as an excellent source to find the most competent service provider in Hong Kong.

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Source by Wantanee Khamkongkaew

Penny Stock Market For Dummies


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The penny stock market consists of stocks that are traded for less than five dollars. To pick a winner you need to find stock that is above one cent. If you see that there are stocks for less than a cent, you shouldn’t invest. In the penny stock market, any thing less than a penny isn’t worth investing. You will never gain anything from a stock under a penny. With the penny stock market, there are risks like any other stock market. In fact, it is just like the regular stock market except you buy stocks for much less. That’s why you should treat the penny stock market like any other investment.

When you are planning on investing in the penny stock market you will want to know how to invest. First you need to open an account for your broker. Then you will need to find a financial adviser. A financial adviser will tell you what to invest in the penny stock market and what stocks you should avoid in the penny stock market. They will budget, record, and plan all your investments. Even with a financial adviser, you will need to do your own research in the penny stock market. You need to know every thing about the company and the stock that you are purchasing. With proper investing, you should be able to benefit from quick gains from the penny stock market.

The only way to be successful with the penny stock market is to know what companies to invest in through research. Research is key to any investment. The penny stock market can give you a good investment and some money, but you need to know when to sale and when to buy. You need to realize when you are in a risk. This could take years. The penny stock market, like any stock market is very tricky. It’s more of trial and error than anything. That’s why you need to have trusted advisers and know where to get the good research on your penny stock.

Like other stock markets, the penny stock market is a pit of schemes. One way to know for sure that you are playing into a scam is when they begin to push the stock too much. When they start encouraging you to buy cheap penny stock at large quantities, there is something up. They are noted for being one of the many get rich quick schemes. First, there is not way to get rich quick, especially when it comes to the penny stock market. The only way that you can gain a real investment is if the stock becomes to be bigger or worth way more than you bought. Don’t get distracted by the investment or the broker.

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The importance of managerial accounting in the workplace


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Managerial accounting is concerned with the use of economic and financial information to plan and control many activities of an entity and to support the management decision course. Management accountants play important roles more specifically in planning & coordination with production, marketing and financial functions. A subset of the managerial accounting profession is cost accounting which relates to the determination and accumulation of products, processes, or service costs. Management and cost accountants are focused on the internal aspects of a business to keep it efficiently running and profitable.

Managerial and cost accountants use a lot of the same data used by financial accountants. The difference lies in the fact that the data used for managerial accounting is more likely to be used for a future orientated purpose whereas the financial accounting process is showing what has already taken place. Examples of future orientated planning are budgets, benchmarking, and profit projecting. This also means that managerial accountants can take a more proactive approach when it comes to tackling business and economic troubles that can and due arise for many companies.

Planning is a key part of the management process and although there are many descriptions of that process, a generally accepted definition would include reference to the process of planning, organizing and controlling businesses‘ activities so that the organization can achieve its desired outcomes. Being able to anticipate what revenues will be and forecasting the expenses that will be incurred to achieve those revenues are critical activities in the budgeting process. That ability is crucial to many aspects of a company and allows employees‘ to make more educated business decisions.

The internal orientation that management accountants have to their companies differs from the predominantly external orientation of financial accounting. Financial accounting is more externally important to such people as investors and shareholders. Management accountants work hand and hand with other internal departments such as merchandising, accounting, marketing, web and more. An example of this would be a managerial accountant working with a merchandiser to figure out how many units of a garment they can purchase in the next year and still have a good profit margin.

The benefit of management accounting is that it is not constrained by generally accepted accounting principles, which means that approximate results can be generated quickly for decision-making activities.  Which means while accuracy is valued in the data, relevance is more important for managerial accounting reporting. This is also helpful because it allows the managerial accountant to adapt to different economic climates, business strategies and departments changing needs.

In order to become a managerial accounting professional a bachelor’s degree with a major in accounting is usually a requirement.  A management accountant should possess great analytic and people skills since they will be dealing with many different people and departments in a professional role. A management accountant may also become a Certified Management Accountant (CMA) by passing a respective board four-part test. The CMA examination is given in a computer-based format using objective questions only. In addition to the status that comes along with this professional designation, CMAs are often given greater professional responsibilities and higher compensation than those who do not have a CMA title.

There are many helpful resources that are available to managerial accountants acquire valuable information that pertains to their professions. An example of a helpful resource is The Institute of Management Accountants (IMA) that is dedicated to advancing the role of the management accountant and financial manager within the business organization, and provides relevant professional certification. Becoming a member of the IMA would be helpful to anyone in a business role that involves making decisions based on financial information.

The American Institute of Certified Public Accountants (AICPA) states that management accounting as practice extends to three areas: strategic management, performance management and risk management. Strategic Management is advancing the role of the management accountant as a strategic partner in the organization. Performance Management is developing the practice of business decision-making and managing the performance of the organization. Risk management is contributing to frameworks and practices for identifying, measuring, managing and reporting risks to the achievement of the objectives of the organization.

The future possibilities for managerial accountants are endless. Since they are used so much in planning financial aspects of business they will always play a crucial role in a wide range of companies. The career path of a managerial accountant is a safe one because it is timeless and able to adapt to ever changing analytics and technologies that can aid in the planning process.

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Top 10 Best OTC (Over-the-Counter) Allergy Medicines


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Most people who are looking for allergy treatments are suffering from hay fever, which doctors call allergic rhinitis. Your nose itches and runs; you sneeze. Your nose may get congested. For some people, the itchiness is the worst. The congestion bothers others more than anything else. Your eyes may run and itch along with your nose. Or you might just have eye allergies.

 There are also skin allergies. Let’s say you are allergic to poison oak or poison ivy and you touch the plant. You will have an allergic reaction to it. Your skin will get red and itchy, or even worse.

Sometimes you need to see the doctor if you don’t know what is wrong with you or how serious it is.  If you know you have hay fever, you are in luck. Almost every kind of medicine used to treat hay fever is now available over the counter. Unfortunately, the over-the-counter medicines for eye allergies are not as effective, but there are some you can try. If your eyes really bother you, you can always try taking an antihistamine orally even if that is all the symptoms you have. The medicines available for skin allergy do help, but they are not as strong as prescription medications

 A lot of people with allergies also have asthma. There are absolutely no effective medications over-the-counter for asthma. Asthma can be serious. If you suspect you have asthma you need to see a doctor. Asthma causes trouble breathing – not from a clogged nose, but from the lungs. You may have a cough. You may make a sound when you breathe which is called wheezing. If you have any symptoms involving your breathing you must get medical treatment from a doctor.

You need to know that there is nothing special or different about inside as opposed to outside allergies. Some of the pharmaceutical companies run ads saying their medicine is better for indoor allergies than the other medication, or that it is better for outdoor allergies, or both. Your body does not know the difference. The allergic reaction is the same whether or not you are reacting to a cat inside or pollen outside.

You also need to know that the chemical that causes most of your symptoms is called histamine. When you react to something that you are allergic to, your cells release histamine, and then the itching and sneezing starts. Antihistamines stop histamine from bonding to certain cells. That prevents the cells from releasing a whole cascade of allergy-inducing chemicals.

So here are the top ten OTC medicines for allergy relief.

10. Crolom eye drops

These eye drops does not treat symptoms directly or immediately. The drops are used to prevent the allergies from happening. The medication stops cells in your eyes from releasing the chemicals that make them itch and run. So you have to use them on a daily basis, starting from before the time of year you usually get eye allergies. If you are already having symptoms, it will take a couple of weeks of use for you to know if this is going to help you. It is worth trying, because it is really completely safe. There are always long lists of possible side effects from anything, but this is as safe a medicine as you can find. It’s worth giving it a two to four week try.

9. NasalCrom

This used to be a prescription nose spray. It is made from the same medication as the Crolom eye drops and it works the same way. You need to spray it in your nose before allergy season starts, if possible. Again, you need to give it two to four weeks to really see if it is going to help you. There are generic formulations of Nasalcrom (cromolyn sodium nasal spray).

8. Ocean Sinus Irrigation

This is a modified salt water solution. It comes in a simple spray bottle (Ocean Nasal Spray) or a large canister that can actually spray a lot more in your nose and clean out your nose and sinuses. This is great if you have a lot of mucous and you feel it in the back of your throat, or you feel like you have to clear your throat a lot. It is also good if you have had a sinus infection – which people with allergies may have more often. It is also good if you have been out and around in a city with a lot of particulate dirt in the air. When that happens, you can sometimes see the dark particles in your mucous. That makes allergies worse. So flush everything out with salt water. The big spray canister does not have a generic, but you can buy it at Costco.

7. Pseudoephedrine Hydrochloride

This used to be what Sudafed was made of. They still have it as Sudafed or other brands, but in many states you have to ask at the pharmacy counter and you have to show your driver’s license, and sign a list with your name and address. That is because pseudoephedrine can be used, and has been used, to make methamphetamine. So you can only buy a limited amount. This is the best decongestant without any question. What this will do is open up a plugged nose, as well as open up plugged Eustachian tubes. Those are the tubes between your nose and your ears that plug up when you go up in a plane or up a mountain. If your allergies are bothering you and an antihistamine is not enough to unplug everything, pseudoephedrine will take care of it. It comes in many generics, which will also be behind the pharmacy counter in many states. If you buy Sudafed off the shelf, you will now probably be getting Sudafed PE, phenylephrine hydrochloride, which cannot be used to make crystal meth but also does not work very well. Most of the combination pills use the phenylephrine so they don’t have to be behind the counter. If you are buying prescription Claritin and you need a decongestant too, Claritin D has pseudoephedrine. Go for the pseudoephedrine. You can ask the pharmacist for real Sudafed if you don’t remember the name.

6. Visine-A

These eye drops have two ingredients. One is naphazoline, which constricts the blood vessels on the surface of the eye. That helps get rid of the redness. The other is pheniramine maleate, an antihistamine which stops the histamine from causing tallergic symptoms. These drops are somewhat effective and fairly safe. They come in many brands which all have the same ingredients, including Naphcon-A and Opcon-A.5. Cortaid

1% hydrocortisone is the active ingredient in most anti-itch creams. It does work. Prescription strengths usually work better, but this is better than nothing. Look for this with the least additives. Be careful not to buy cream with diphenyhydramine in it. It turns out that while diphenhydramine works great by mouth, if you put it on your skin you can develop an allergic reaction to it. So look for the hydrocortisone. It will help if you get something you are allergic to on your skin and you get an itchy rash. That could be poison oak or ivy, or it could be a chemical in makeup, shampoo, or toothpaste. If you know that you have skin allergies and you don’t have a prescription, this cream plus one of the antihistamines will help you.

4. Chlor-Trimeton (chlorpheneramine)Chlorpheneramine is the generic for Chlor-Trimeton. It is very similar in most ways to diphenhydramine (number 3). It may work better for some individuals. So if you are looking for a fast-acting medicine that might make you a little sleepy and diphenhydramine doesn’t work, try chlorpheneramine. This also comes in all sorts of combinations, with a decongestant, with a pain reliever, in longer acting capsules. Be sure you know what you are taking.

3. Benadryl (diphenhydramine)This is the generic name for Bendadryl, the most well-known antihistamine. It has been around a very long time, and it is an excellent antihistamine. However, it makes people very sleepy. It does go to work fast, but it only lasts 4 to 6 hours. It is excellent for a sudden allergy attack that was not expected, if you don’t have to drive. If you have allergies, you can carry this with you. Then, if you are allergic to cats, and you wind up visiting a friend with a cat and your allergies attack, you can take Benadryl and you will start to feel better in 30 minutes. It also works great for itchy skin rashes, like if you have been bitten by lots of mosquitoes on vacation, and you want to get a good night’s sleep. Diphenhydramine comes as a generic and in all sorts of forms.

2. Zyrtec (cetirizine)

This is the generic name for Zyrtec. It is a second-generation antihistamine like loratidine (see number 1). The television commercials make a big deal about this going to work 2 hours faster than Claritin.   It maybe goes to work a little faster. But most people need to take their antihistamines on a daily basis during certain times of the year, or maybe all year, depending on the allergy.  By day two, there is no difference in timing.  About 10% of people still get a little sleepy with cetirizine. That’s why it’s at number two. It is better for hives, but if you are having hives, you need to see your doctor. You can get generic  cetirizine at Costco, 365 pills (one a day) for about $16.

1. Claritin (loratidine)

This is the generic name for Claritin.  Loratidine is called a „second generation“ antihistamine because it was developed many years after the „first generation“ antihistamines. The main improvement in the second generation is that these medicines do not cause the extreme sleepiness you can get with the original ones. The other improvement is that they last 24 hours. Loratidine helps most people with allergies, with almost no side effects. Claritin is expensive. Generic loratidine is not. You can buy it at Costco – a bottle of 300 is about $12, and you won’t get a better deal than that on anything. If you want Claritin-D you can buy it, or you can buy generic loratidine and generic pseudoephedrine.

There are a lot of gimmicks and frills added to some of the brand name pills. For example, they come in a strip that dissolves in your mouth in case you need to take some and you don’t have any water. Or they are in a liquid gelcap, which may get into your system a little more quickly. None of that is really important. You are best off buying whatever generic works the best for you.

With allergies and antihistamines, sometimes you have to experiment. One person may get more relief with loratidine; another with cetirizine.  One person will feel much better after taking diphenhydramine; another does better with chlorpheneramine. Try a couple and you will probably find something that works.

A couple of words of caution are needed. There are a lot of combination pills for allergy. Please read the label of whatever you buy. If it says that it also treats sinus headaches or flu symptoms or anything else, it may have acetaminophen in it. That is generic for Tylenol. It is added to many medicines. It’s pretty safe except when you take too much. There can easily be 1000 mg. in a combination pill.  It’s not safe to take more than 4000 mg a day. Two Tylenol are 1000 mg. So if you are taking a combination allergy/cold pill and you don’t know that there is generic Tylenol in it and you take some of that a couple of times for a headache, you can overdose without realizing. That can cause liver failure, and it has happened to real people (only above 4000 mg. a day, and usually for quite a few days).

These recommendations are for generally healthy people who know that they are suffering from allergies. If you don’t know for sure, you need to see a doctor. If you have a lot of medical problems and take a lot of medicines, you should not add one of these without checking with your doctor or a pharmacist. Older people can have unexpected side effects from these medicines, such as difficulty urinating. That can happen to men with large prostate glands. Some doctors do not want their patients with high blood pressure to take a decongestant. If you are unsure, ask your doctor.

Once you know what you need to take, you can usually find it easily. The very strongest types of allergy medicines are only given by prescription. But many of the best are now over the counter.

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Source by Luther Avery

Section 34, and Section 149 of IPC a comment


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There is a close resemblance between common intention and common object, though both of them belong to different categories of the office in criminal law.

(However joint offender is not defined under IPC, however various provisions of the IPC contemplated joint liability of each person who have committed a criminal act or offence in furtherance of common intention).

The principle of joint liability is defining u/s 34, and 149 of IPC.

Exceptions of Section 34 –When a criminal act is done by several persons in furtherance of the common intention of all, each of such persons is liable for that act in the same manner as if it were done by him alone.

Exceptions of S34:

  1. 1. Principle of Joint Liability:

Section 34 of IPC explains the principle of joint liability, in doing the criminal act with common intention. This section attract the principle of joint liability. A joint liability of a person is determined according to the manner in which he becomes associated with commission of the crime. Normally a person may be participant in a crime in the following ways:

  • When he himself commit a crime.
  • When he share in commission of it.
  • When he, with a view to the commission of crime, sets some third agency to work, that is he makes some third party his own agent for committing the crime.
  • When he helps the offender, after the commissions of the crime committing the crime.
  1. 2. Several Person:

in this section several person means two or more than two person, criminal act must be done by several persons.

It is held in sachin jana and another v/s state of west

Bengal  that act done by two or more persons jointly and intentionally  can be taken as if done by each of them individually himself

These word of this section deals with those cased when it is difficult to distinguish precisely the part taken by each of the participant, it is deem necessary to declare all person liable for the criminal act..

.

Furtherance of Common Intention: S34 deals with the doing of separate acts, similar or distinct acts by several people. If the criminal act is done in furtherance of common intention, each person is liable for the result of such act. Once is prove the criminal act was done in furtherance of common intention of all, each person is liable for the criminal act as if it were done by him alone. Section 34 is mainly intended to meet a case in which it may be difficult to distinguish between the acts of individual members of a party who act in further of the common intention of all or to prove exactly what part was taken by each of them. When such participation is establish section 34 can be attracted. Sc 3does not say- „common intention to all“ nor does it says – „an intention common to all“ but it says “ in furtherance of common intention.

It is held in sevaram v/s state of UP that: the direct proof of common intention is seldom available. It can only be inferred form circumstances appearing from proved facts.

Sec34 does not create distinctive substantive offence; it is only a role of evidence.

Essential ingredient of S.34:

  • There must be a criminal act.
  • The criminal act done by several person.
  • The act is done in furtherance of common intention of all.

Cases:

  • Nandu rasto v/s state of Bihar:

Criminal conspiracy is the essential ingredient of common intention u/s34, of IPC. Participant in criminal act in some manner was also essential but physical presence at scene of occurrence is not always necessary.

  • Barendra Kumar Ghosh v/s Emperor:

It has been observed that though the accused did not played any role to kill the post master but he was standing outside to – stand and wait , which prove he was helping in the criminal conspiracy.

Exception of Common intention:

  • Private defense:

In Subramanian v/s State of Tamil Nadu,   -That if the appellant acted in exercise of their right of private defense of property it cannot be said that they committed a criminal act in furtherance of a common intention because it is protected u/s 96 of IPc.

Section 149: every member of unlawful assembly guilty of offense committed in prosecution of common object- if an offense committed by any member of an unlawful assembly in prosecution of common object of that assembly, or such as the members of that assembly knew to be likely to be committed in prosecution of that object, every person who ,at the time of the committing of that offense, is a member of the same assembly, is guilty of that offense.

Exceptions of Section 149:

  • Principle of vicarious liability. This section is the declaratory of the principle of vicarious liability of the members of an unlawful assembly for acts done in prosecution of common object of that assembly, all the members of that assembly will be vicariously liable for that offence even one or more, but not all committed the said office.
  • Unlawful assembly: It is not necessary under any law that in all cases of unlawful assembly, with an unlawful object, the unlawful assembly must be unlawful object to attract this section. Also too attract section 149 of IPC, only member of unlawful assembly is not enough, the person should have understood that assembly as unlawful and was likely to commit any of the acts which fall within the purview of section 141 of IPC, and it must have been committed in prosecution of common object.
  • Common object: the word Object means purpose or design to make it common, it must be share by all. It may be formed at any stage by all or few members. It may be modify or altered or abandoned at any state. Common object may be formed by express agreement after mutual consultation.  The sharing of common object would, however, not necessarily require the member present and sharing the object to engage himself in doing an over act. Therefore this section is inapplicable in a case of sudden mutual fight between two parties, because of lack of common object.

Essential ingredient of Section 149:

  • Unlawful assembly as contemplated my section 141 of IPC.
  • Accused was a member of such assembly.
  • The accused voluntarily joined that assembly.
  • He knew the common object of that assembly.
  • An office was committed by one or few member of that assembly.
  • Offense must be committed in prosecution of common object of that assembly.

Case Ref:

Difference between Section 34 and section 149 of IPC

Base

Section34

Section 149

Nature of Offense

This section is not a substantive office it is only a role of evidence. it always read with other substantive offices. Punishment cannot be imposed solely upon this section. For example if a person convicted u/s 302 r/w 34 of IPC can legally be convicted u/s 302 r/w 34.

This section is a substantive offense, it also read with other sections. Punishment can be imposed solely upon this section Where as prosecution file a charge sheet u/s 149 the court me convert it to section 34 and impose conviction.

Principle element

Common intention- the principle ingredient of  this section is Common intention, any act which committed in furtherance of common intention attract this section

Common Object: the principle element of this section is Common Object, any act which committed in prosecution of common object. will attract this section

Range of Principle element

Common intention within the meaning of section 34, is undefined and unlimited.

Common object is defined and is limited to the five unlawful objects stated in section 141 of IPC.

Type of Offense

Common Intention requires under this section may be of ANY TYPE.

Common object require under this section must be one of the object mentioned u/s 141 of IPC.

Necessity

Prior meeting of mind is necessary before wrongful act is done under this section. In Nanak Chand v/s State of Punjab Sc held that –  common intention presupposes prior concert and meeting of minds, whereas a common object may be formed  without that.

Prior meeting of mind is not necessary under this section. Mere membership of an unlawful assembly at the time of committing the offense is sufficient.

In the same case (Chand v/s State of Punjab)Sc held that – there may be cases where the object of group is one, but the intention of participants differ.

Liability

It is a joint liability. A joint liability of a person is determined according to the manner in which he becomes associated with commission of the crime. It is of interpretative charater.

It is a constructive liability and vicarious liability. all the members of that assembly will be vicariously liable for that offence even one or more, but not all committed the said office.

Number of Person

Minimum two people require attracting this section.

Minimum five people require attracting this section.

Participation in Crime

Active participation in commission of crime is necessary.

Merely membership of the unlawful assembly at the time of commissioning of crime would be sufficient for this section application, active participation is not necessary.


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Source by Naveen Kumar Shelar