Monday, August 24, 2020

Strategically Evaluate The Accor Expansion Plan Tourism Essay

Deliberately Evaluate The Accor Expansion Plan Tourism Essay The creator needs to deliberately assess Accors development plan of including 10,000 rooms for every annum altogether during two years (2007-2008) in both built up advertise picked as United States of America and developing business sector picked as China. The creator will likewise survey the promoting, money related techniques that Accor has embraced in these business sectors till once in a while propose future procedures to extend in these business sectors. The creator will likewise be proposing about the brand that Accor should anticipate extend. Accorâ is a large French multinational partnership working in almost 90 nations and Accor Hospitality, the Accor lodgings branch, has in excess of 4,000 inns around the world. It begins from the most rich inns to the most financial housing arrangement. Added to its repertoire there are brands like sofitel, novotel, mercure, ibis, red rooftop hotels, etap, inn 6, studio 6 and formule 1. The gathering is hoping to grow its lodging business in a built up (USA) and setting up (China) advertise by including 20,000 rooms over the time of two years. The creator needs to deliberately assess and make recommendations to the gathering. With a corporate portrayal all through the world, Accor Hotels have gotten probably the biggest player in the business. It is a multifaceted association with various brands and capabilities of lodgings, just as advantageous items and administrations. Accor thinks that its imperative to consolidate the little and medium-sized inns in overseeing clients needs and demands as they are the immediate connect to the clients. Accorâ is a large French multinational partnership working in about 90 nations. Accor is the European chief in lodgings (Accor Hospitality) and a worldwide innovator in corporate administrations (Accor Services). Accor Hospitality, the Accor lodgings branch, has in excess of 4,000 inns around the world. It begins from the most rich inns to the most monetary housing arrangement. (Reference: http://www.fundinguniverse.com) Points Objectives: This report expects to create global extension plans for Accor in set up and developing business sector in the given range of time during the year 2007-2008. The goal is to give reason to the determination of business sectors, and propose marking, money, and showcasing methodology to the Board of ACCOR to include an extra 10,000 rooms for every annum across both set up business sectors (Europe, including France and North America) and different regions of the world (Latin America, Africa, Middle East and Asia/Pacific). Research Methodology: This report depends looking into the issue concentrate for the ACCOR gathering of inns which is from the module study control and is a bit of research by The Center for Hospitality Research at Cornell University. The different auxiliary sources got to have been as following: web, diaries, proficient reports, government reports and others to create information for the focused on business sectors. In 1967 Gã ©rard Pelisson and Paul Dubrule opened their first Novotel inn on a side of the road close to Lille in northern France. Travel was blasting in France during the 1960s and the lodging business had not yet extended to fulfill the need. French inns, when all is said in done, were either rustic motels or lavish inns in downtown areas. Dubrule chose to manufacture American-style parkway lodgings in the medium value run and worked together with Pelisson, a previous head of statistical surveying at IBM-Europe. Through Pelissons associations the accomplices had the option to make sure about a bank advance, and the Novotel firm was propelled. The companys resulting achievement was in enormous part because of its being first to break into the unexploited European market for interstate housing. Each Novotel gave normalized rooms, plentiful stopping offices, and cafés highlighting neighborhood cooking. Before long Novotels additionally were built up at air terminals and well known e xcursion locales, for example, the ocean side and mountain zones. The procurement of the Mercure lodging network in 1975 drove the organization into metropolitan zones and the business explorer showcase, and these inns changed by local requests in style, character, and eatery contributions. Before the finish of the 1970s Novotel had become the chief lodging network in Europe with 240 foundations in Europe, Africa, South America, and the Far East. Accors brand around the world Formule1 Most minimal rates available. Utilitarian space for one, A few people. Everything you-can-have breakfast buffet. Nonstop registration. Etap Charming advantageous space for one, a few people. Spending cost. Everything you-can-have breakfast buffet. Nonstop registration. Inn 6 The most minimal cost of any mainstream store. Red Roof Inn Remodeled item. Low rates. Agreeable beds. RediCard Preferred Part unwaveringness program. Ibis Basic, solid valuing strategy. Continuously very much arranged, in downtown areas, near air terminals or close to significant visitor or business regions. Administration quality (ISO 9001 affirmation and 15-minute fulfillment ensure). Naturally amicable waste, water and vitality the board frameworks. Groups working nonstop. Breakfast served from 4:00 a.m. to early afternoon. Hot snacks accessible whenever. Mercure Mutual qualities, for example, a solid territorial center, a one of a kind character and an outstanding wine list. For business and recreation stays, in downtown areas, at the ocean side or in the mountains. Novotel Open spaces including contemporary structure, for rest and unwinding. Splendid, extensive, lovely rooms where visitors can work or loosen up in an open to setting. Clients can eat whatever, at whatever point and any place they need. Offers adjusted to the requirements everything being equal. Suite Hotel Creative, present day idea. 30-square-meter secluded suites. With Boutique Gourmand, food can be bought nonstop in the inn entryway. Free loosening up rub each Thursday evening. The more drawn out the remain, the lower the cost. Shrewd vehicles made accessible gratis to medium-stay clients. Sofitel Prime areas in driving business habitats and resorts. Every inn is special in its structure, design and culture. Sofitels selective MyBed idea, the assurance of a decent evenings rest. Eateries offering imaginative, contemporary cooking that shocks burger joints, arousing their faculties and blending their feelings. Lodging Distribution Worldwide Accor has its 4,000 lodgings in 90 nations. It has its essence every one of the seven mainlands and in all mojor urban areas. (Reference: www.accorhotels.com) Europe Africa Asia Australia North America Andorra Algeria Cambodia Australia Canada Austria Benin China Fiji Islands Mexico Belgium Burkina Faso India French Polynesia USA Bulgaria Burundi Indonesia New Zealand Cyprus Cameroun Japan Norfolk Island Czech Republic Chad Laos France Egypt Malaysia Germany Tropical Guinea Philippines Greece Gabon Singapore Hungary Ghana South Korea Ireland Guinea Thailand Italy Ivory Coast Vietnam Lithuania Mauritania Luxembourg Mauritius Monaco Morocco Netherlands Nigeria Poland Gathering Portugal Rwanda Romania Senegal Russia South Africa Spain Tunisia Advancement technique Accors lodging business has proceeded with its supported pace of advancement. Above all, they contrived another, increasingly effective plan of action dependent on two establishments: More grounded brands those are currently progressively obvious, increasingly appealing and all the more deliberately adjusted. An advantage right land technique, which comprises of adjusting working structures to the profile of every nation and market fragment. Pelisson and Dubrule built up their extending organization with a decentralized administration and an exceptional double chairmanship. In spite of the fact that to conform to French law the accomplices alternated holding the official situation of administrator, they settled on all choices together and shared obligations, drenching themselves in all parts of the business. The companys forte became assortment, giving inn networks to fit each need. In 1973 Sphere S.A. was made as a holding organization for another chain of two-star, nitty gritty lodgings, called Ibis; the primary Ibis was opened the next year. During this time, the organization likewise gained Courte Paille, a chain of side of the road steakhouses established in 1961, which reflected a large number of indistinguishable needs from Novotel: common sense, simple stopping, reliable quality, and speedy help. (Reference: http://www.fundinguniverse.com) Accor extended at a far swifter rate than its universal opponents, turning into the biggest administrator in Europe. It drove the market in France and West Germany, and extended in the medium and economy go in Spain, Italy, and Britain with its $75 million venture spending plan. The companys European base gave 75% of its income, with the greater part originating from lodgings and the rest from its foodservices. (Reference: http://www.fundinguniverse.com) In 1997, Dubrule and Pelisson chose to resign from dynamic administration and were prevailing by Jean-Marc Espalioux. Espaliouxs new supervisory group focussed on moving Accors money. In an exertion, to deleverage themselves and free assets to accommodate development, Accor discarded à ¢Ã¢â‚¬Å¡Ã¢ ¬3 billion of land resources as a feature of a deal and leaseback program. (Reference: http://www.fundinguniverse.com) Business Mix Accor S.A. works in inns and administrations segment around the world. It gives extravagance and upscale, midscale, and economy inn administrations. It additionally structures, creates, and oversees prepaid arrangements, including food vouchers, government assistance and help programs, family help arrangements, blessing vouchers and cards, dedication projects and impetus crusades, and cost the board administrations to corporate customers and open organizations. Likewise, the organization works cafés and gambling clubs, just as gives installed train administrations to the railroad division. Accor was consolidated in 1960 and is headquartered in Evry, France. Monetary Performance Benefit before charge rose to à ¢Ã¢â‚¬Å¡Ã¢ ¬727 million out of 2005, an unequaled record, and the Gro

Saturday, August 22, 2020

Early Language and Development Essay Example for Free

Early Language and Development Essay Language is an intricate and unique undertaking, superbly innovative simultaneously represented by a huge number of rules. Prior to the age of 1 year, babies speak with expectation, principally using body direction, outward appearances, motions, and nonsymbolic vocalizations that impersonate the inflections of their local language. Toward the finish of the primary year, be that as it may, numerous infants are starting to utilize word approximations, steady blends of sounds as a change to language, a representative arrangement of correspondence. During the little child years, language advancement is centered around semantics, or the significance of words, and on sentence structure the principles of syntax for the language. (Slentz, et al. , 2001) Early language improvements are urgent stage to one’s life. Baby’s language are through activities, and it could mean different importance. Infants can’t talk yet, however they have their own particular manners to tell us how they feel. From the earliest starting point, a mother and infant can be seen adjusting to one another. They duplicate each other’s developments and articulations with shared loosened up grins, and later with chuckling delight. (Clulow, et al. , 1993) Attunement is a basic factor for discourse and language when all is said in done. As indicated by John Bowlby (1980) early month †newborn child holding and connection are significant to early language and advancement, in this way it ought to be given significance by the mother to her infant as soon the infant was conceived. It is additionally noticed that our emotions are simpler to pass on or spoken with newborn children. For an occasion, child cries when he hears another infant crying or when a mother the mother is furious while holding the infant, the infant gets fastidious. (Klein, 1987) Moreover, at a beginning time, the mother’s discourse insists and reacts to the infant’s enthusiasm to get associated with â€Å"proto-conversation†, a non †verbal type of talk. Discourse draws in consideration, conveys emotions, and encourages social association just as encouraging language securing. (Clulow, et al. , 1993) If a mother can't adjust to her baby’s beat at that point, subsequently the infant will get upset. This thusly focuses on his mom, normally upsetting more, with the goal that an endless loop is likely. From birth onwards, youngsters can be viewed as dynamic members in connection. Concerning purposefulness, small kids create along a continuum, where they continuously figure out how to utilize progressively modern and ordinary intends to impart and furthermore show expanding ability in deliberately passing on implications to their intelligent accomplices. The most widely recognized open elements of early deliberate informative acts have been seen as solicitations for objects/activities and remarks on objects/activities (Paavola et al. ,2005) A mother’s capacity to screen her child’s visual consideration and presentation of a vocal or an exploratory demonstration and afterward to react instantly, unexpectedly and fittingly is typically alluded to as responsiveness. There is a ton of proof for the supporting job of maternal responsiveness in youngster language improvement However; the adequacy of maternal responsiveness may not be worldwide. Rather, it has been recommended that specific parts of responsiveness are more prescient than others to specific language results in the kid. Moreover, it is conceivable that youngsters vary in their should be guided and bolstered by their moms, which prompts contrasts in maternal job in early cooperations (Paavola et al. , 2005) According to Harris (1992) the connection between the subjective/perceptual procedures engaged with improvement and the childs etymological encounters. The initial phases in language advancement and the job of grown-up kid collaboration (both verbal and nonverbal) are significant. The attention is in transit parentsmothers in particularstructure the childs language-learning encounters with the goal that they are helpful for the means the youngster must take to ace the main phases of language obtaining. Besides, Harris (1992) presumes that early lexical turn of events (the learning of an underlying jargon) might be progressively delicate to singular contrasts in parental collaboration styles than has been shown to be the situation for syntactic turn of events. Thus, the accentuation of the monograph is on the period and procedures of parent communication and youngster language improvement from the pre-verbal stages, from half year old enough, through to the presence of word mixes, around 2 years old; that is, generally Browns (1973) Stage I and beginning time 2. There are 3 significant hypothetical debates about the nature and procedure of language improvement; the examination into the impact of grown-up discourse on childrens learning language; the job of the social interactional setting in helping language advancement; the childs utilization of the prompt referential setting in advancing through the initial phases in language advancement; and what establishes suitable proof with which to address these issues. (Harris, 1992) In the early long stretches of life, logical aptitudes (reacting to verbal and non-verbal parts of language) create as infants collaborate with their carers through crying, squinting and grinning. First words show up somewhere in the range of 12 and year and a half. (http://www. literacytrust. organization. uk/Research/earlylanguage. html) ? year olds can recognize words, mouth sounds and item clamors. They have phonetically explicit information on the favored status of language. (Pruden, et al. , (2006) ? Kids matured 18 to 35 months show learning through incorporation of prior guidance with ensuing critical thinking experience. Babies are not detached students. (Chen and Siegler, 2000) Furthermore, as per the site http://www. literacytrust. organization. uk, Mother-kid dynamic in language learning has been vital to early year’s investigate. Moms are frequently the prevalent impacts in childrens early years. The fixation on maternal discourse input infers that moms share a one of a kind relationship with their youngsters as they learn language, that moms are modified to react to childrens sounds in a manner that fortifies early language advancement and, thus, that the kid has a natural limit with regards to learning language. Early examinations around there found that moms discourse encourages, and, now and again, thwarts the language improvement of little youngsters. Social contact among guardians and newborn children are viewed as a contributing variable in language improvement. It is likewise noticed that social communication with others can either obstruct or advancement the children language. Condition and culture can impact one’s discourse too. A child whose guardians are Asian and American and living in Europe could some way or another obstruct his discourse particularly when there are various dialects at home. Being explicit at an early age could enable the infant to see more and becomes sensitive to his environmental factors. Moreover, when the youngster verbally sets up complex associations and relations between saw wonders with the assistance of a grown-up, the kid presents at every second basic subjective changes in the receptivity and understanding of tangible contribution to his mind. At the point when a youngster procures a word which segregates a specific thing and fills in as a sign for a specific activity, the kid completes an adult’s verbal guidance is associated with this word. (Eveloff, 1971) Toddlers assemble jargon dependent on extraordinary encounters, and new words are gained at a normal pace of single word every week until youngsters are year and a half old. A few babies center around essential words that allude to articles and individuals, and creating systems, for example, asking â€Å"what’s that† to evoke thing names accordingly from grown-ups. Different adolescents had vocabularies with more words for influence, movement or area, expressive language. Language is viewed as the most noteworthy versatile measure accessible to creating human. Language is profoundly identified with formative chains of command, for example, neurophysiologic, subjective, and emotional. .(Slentz, et al. , 2001) Overall, early language and advancement begins with guardians or the children guardian, it is a fundamental factor for guardians to be instructed appropriately on what are their jobs in building up their infants language. Babies’ language advancement can obstruct or advance, contingent upon the capacity of the guardians and how they connect with their children. I for one accept that instruction is the best apparatus so as to accomplish extraordinary outcomes for imparting admirably. Language, discourse, and feelings can be connected together. Feelings are enormously communicated through words, and along these lines this will prompt how we can impact the child’s language and improvement. Guardians are premier instructors on building up the trademark and character of the kid. Language factor is another contributing perspective on how the kid will become later on. References: Bowlby, J. (1980) Loss: Sadness Depression [Vol. 3 of Attachment and Loss]. London: Hogarth Press; New York: Basic Books; Harmondsworth: Penguin (1981). Earthy colored, R. W. (1973) A First Language: the Early Stages. Cambridge, Harvard University Press Chen, Z. , Siegler, R. S. (2000). Over the incredible partition: overcoming any issues between comprehension of toddlers’ and more seasoned children’s thinking. Monographs of the Society for Research in Child Development 65 No. 2 Clulow, C. (1993) Human Development: An Introduction to the Psychodynamics of Growth, Maturity and Aging. Brain research Press UK Eveloff, H (1971) Some Cognitive and Affective Aspects of Early Language Development Child Development, Dec71, Vol. 42 Issue 6, p1895-1907, 13p; Harris, M (1992) Language Experience and Early Language Development: from contribution to Uptake Hove, UK: Lawrence Erlbaum Associates Paavola, et al. , (2005) Maternal responsiveness and newborn child plan

Monday, July 20, 2020

Dantes Inferno Contrapasso essay sample

Dantes Inferno Contrapasso essay sample Contrapasso of Dantes Inferno People usually imagined hell as a place where souls of sinners suffer because they couldnt feel love from God. Dante Alighieri used the term of Contrapasso that all sinners in hell must be punished for sins in a way that reflects their sins. Dante separated hell into nine circles, and each soul that appeared in hell for sins, was going to the certain circle to get their punishment. The first circle of hell is for unbaptized souls or for those people who died before the coming of Christ. Dante Alighieri supposed those souls couldnt be saved so they should get their punishment. All sins connected with the inability to control base desires (such as anger, gluttony, sloth, lust, depending on money), were going for their punishment in circles 2 â€" 5. Circles six and seven were for souls that made any kind of violence. Such sins as malice or fraud were punished in the eight circle, and sinners of treachery go to the nine circle of hell. Almost every punishment that was described in Dantes Inferno is created to present a Contrapasso, a mirror of the sin. Dante travels with Virgil through levels of hell and presents to readers different punishments that sinners get there. At start, we appear in the Vestibule where uncommitted souls get their punishment. They are stinging by bugs constantly just because they were uncommitted in their life. Dante says they were never truly alive so they cant be truly died and must suffer forever. The only place in the hell without Contrapasso is Limbo. Dante decided that those people who werent baptized or born before Christ, dont have their own sins, but they appeared in hell because they couldnt be saved. These souls didnt get any physical pain, but they suffered mentally because they couldnt get Gods love. Contrapasso of the second circle throws sinners into the dark storm forever, this reflects how they allowed their passions to rule their minds. Sinners in the third circle that ar e punished for gluttony, suffer from greedy monsters that tears souls and swallows them, and then they heal only to be torn and ate up again and again. In fourth circle sinners are punished for hoarding on useless items, so they get punishment with suffering from wearing the weight of material wealth. In fifth circle Contrapasso reflects sins of anger and sulky, and such sinners suffer being in the boiling water. Sinners of the sixth circle are encased in sepulchers of fire to punish them for their heresy. On seventh circle sinners are punished for their violence. Depending on the type of violence, Contrapasso leaves them to boil in the blood of victims, stay on the burning sand or being attacked by monstrous harpies. Malicious and fraudulent souls are punished in ten bolgias of eighth circle. They get cruel physical punishments according to their sins. And, in the ninth circle sinners goes to the frozen lake and become ice sculptures to stay frozen forever. We can see that Dante expresses his views on ethics of sins through the concept of Contrapasso, mirroring the political and cultural status of Italy of that times.

Thursday, May 21, 2020

Struma †a Ship Filled With Jewish Refugees

Afraid of becoming victims of the horrors being perpetrated by the Nazis in Eastern Europe, 769 Jews attempted to flee to Palestine on board the ship  Struma. Leaving from Romania on December 12, 1941, they were scheduled for a shortstop in Istanbul. However, with a failed engine and no immigration papers, the Struma  and its passengers  became stuck in port for ten weeks. When it was made clear that no country would let the Jewish refugees land, the Turkish government pushed the still-broken  Struma  out to sea on February 23, 1942. Within hours, the stranded ship was torpedoed—there was only one survivor. Boarding By December 1941, Europe was engulfed in World War II and the Holocaust was fully underway, with mobile killing squads (Einsatzgruppen) killing Jews en masse and huge gas chambers being planned at Auschwitz. Jews wanted out of Nazi-occupied Europe but there were few ways to escape. The  Struma  was promised a chance to get to Palestine. The  Struma  was an  old, dilapidated, 180-ton,  Greek cattle ship that  was extremely ill-equipped for this journey - it had only one bathroom for all 769 passengers and no kitchen. Still, it offered hope.   On December 12, 1941, the  Struma  left Constanta,  Romania under a Panamanian flag, with  Bulgarian captain G. T. Gorbatenko in charge.   Having  paid an exorbitant price for passage on the Struma, the passengers hoped that the ship could safely make it to its short, scheduled stop at Istanbul (ostensibly to pick up their Palestinian immigration certificates) and then on to Palestine. Waiting in Istanbul The trip to Istanbul was difficult because the Strumas  engine kept breaking down, but they did reach Istanbul safely in three days. Here, the Turks would not allow the passengers to land. Instead, the Struma was anchored offshore in a quarantine section of the port. While attempts were made to repair the engine, the passengers were forced to stay on board - week after week. It was in Istanbul that the passengers discovered their most serious problem thus far on this trip - there were no immigration certificates awaiting them. It had all been part of a hoax to jack-up the price of the passage. These refugees were attempting (though they had not known it earlier) an illegal entry into Palestine. The British, who were in control of Palestine, had heard of the Strumas voyage and had thus requested the Turkish government prevent the Struma from passing through the Straits. The Turks were adamant that they did not want this group of people on their land. An effort was made to return the ship to Romania, but the Romanian government would not allow it. While the countries debated, the passengers were living a miserable existence on board. On Board Though traveling on the dilapidated Struma  had perhaps seemed endurable for a few days, living on board for weeks upon weeks began to cause serious physical and mental health problems. There was no fresh water on board and the provisions had quickly been used up. The ship was so small that not all the passengers could stand above deck at once; thus, the passengers were forced to take turns on the deck in order to get a respite from the stifling hold.* The Arguments The British did not want to allow the refugees into Palestine because they were afraid that many more shiploads of refugees would follow. Also, some British government officials used the often cited excuse against refugees and emigrants—that there could be an enemy spy among the refugees. The Turks were adamant that no refugees were to land in Turkey. The Joint Distribution Committee (JDC) had even offered to create an on a land camp for the Struma refugees fully funded by the JDC, but the Turks would not agree. Because the Struma was not allowed into Palestine, not allowed to stay in Turkey, and not allowed to return to Romania, the boat and its passengers remained anchored and isolated for ten weeks. Though many were sick, just one woman was allowed to disembark and that was because she was in the advanced stages of pregnancy. The Turkish government then announced that if a decision was not made by February 16, 1942, they would send the Struma back into the Black Sea. Save the Children? For weeks, the British had adamantly denied the entry of all the refugees aboard the  Struma, even the children. But as the Turks deadline neared, the British government acquiesced to allow some of the children to enter Palestine. The British announced that children between the ages of 11 and 16 on the  Struma  would be allowed to immigrate. But there were problems with this. The plan was that the children would disembark, then travel through Turkey to reach Palestine. Unfortunately, the Turks remained stringent on their rule of allowing no refugees onto their land. The Turks would not approve this over-land route. In addition to the Turks refusal to let the children land, Alec Walter George Randall, Counsellor in the British Foreign Office, aptly summarized an additional problem: Even if we get the Turks to agree I should imagine that the process of selecting the children and taking them from their parents off the   Struma  would be an extremely distressing one. Who do you propose should undertake it, and has the possibility of the adults refusing to let the children go been considered?** In the end, no children were let off the  Struma. Set Adrift The Turks had set a deadline for February 16. By this date, there was still no decision. The Turks then waited a few more days. But on the night of February 23, 1942, Turkish police boarded the  Struma  and informed its passengers that they were to be removed from Turkish waters. The passengers begged and pleaded - even put up some resistance - but to no avail. The  Struma  and its passengers were towed approximately six miles (ten kilometers) from the coast and left there. The boat still had no working engine (all attempts to repair it had failed). The  Struma  also had no fresh water, food, or fuel. Torpedoed After just a couple of hours drifting, the Struma  exploded. Most believe that a Soviet torpedo hit and sank the  Struma. The Turks did not send out rescue boats until the next morning - they only picked up one survivor (David Stoliar). All 768 of the other passengers perished. * Bernard Wasserstein, Britain and the Jews of Europe, 1939-1945 (London: Clarendon Press, 1979) 144.** Alec Walter George Randall as quoted in Wasserstein, Britain 151. Bibliography Ofer, Dalia. Struma.  Encyclopedia of the Holocaust. Ed. Israel Gutman. New York: Macmillan Library Reference USA, 1990. Wasserstein, Bernard.  Britain and the Jews of Europe, 1939-1945. London: Clarendon Press, 1979. Yahil, Leni.  The Holocaust: The Fate of European Jewry. New York: Oxford University Press, 1990.

Wednesday, May 6, 2020

Gender Inequality-Charlotte Gilman Janet Chafetz

Gender Inequality Charlotte P. Gilman amp; Janet Chafetz Gender Inequality Gender Inequality is when men and women are separated by the belief that one gender is superior to the other in forms that deny full participation or restrictions to one’s ability to live an equal life. Ever since the dawn of time there has been one gender superior to the other and to this day there are still gender differences in the political, economical and physical life of a male versus a female. Charlotte Perkins Gilman is one theorist that I chose to help explain this trend of males having power over women. Gilman was an evolutionist theorist; her point of view helps me explain how gender inequality came about and how women are viewed during the late†¦show more content†¦Gilman would propose that this would fall under her gynaecocentric theory where men were too powerful and women were slowly moved from the productive sphere and were exploited. Chafetz proposes that these women were in the meso level of her coercive structure. Women held positions such as nurse s to help aid the men, while there was no chance of them advancing or even getting paid. This was also based on an unintentional change because men were out at war and so women were left to take over some positions to fill the gaps. In the 1900’s everything began to change for women. Men went to fight at WWI so their positions as airplane and automotive mechanics, truck drivers and police officers had to be replenished (Women, 2010). Women were also discouraged from taking jobs from men. Some states even forbid Image source: http://school.discoveryeducation.com women to work but many had to support their family some way so they worked despite the low wages and horrible conditions (Women, 2010). The Ziegfield Image source:silverscreenmodiste.comsilverscreenmodiste.comsilverscreenmodiste.com Follies were women who had to be a certain size and look a certain way to be able to perform (work). The different changes since the beginning of time justify Gilman’s theory of evolution. The economy during this time period has change so much that these women had to do what was in their best interest and work regardless ofShow MoreRelatedFeminist Theory2762 Words   |  12 Pagesto achieve them. For nearly one hundred and fifty years, women have fought for equality and been oppressed by men, and no matter what they do, they will never be considered equals (Hughes, 2002:161). Feminism focuses on the relations between genders and how both male and female become classified as distinct groups rather than a team united as one. The preceding was what feminists and historians want us believe, however, this is not always the case and quite possibly, it has never been the

The Types of Tourism in Belarus Free Essays

When speaking about tourism potential of Belarus, it’s important to mention that it is mainly based on natural diversity and beauty and unique historic and cultural heritage including thousands of tourism objects of historic, cultural and architectural value, memorable places connected with the names of world’s outstanding historical and cultural figures. Cultural tourism (or culture tourism) is the subset of tourism concerned with a country or region’s culture, specifically the lifestyle of the people in those geographical areas, the history of those peoples, their art, architecture, religion(s), and other elements that helped shape their way of life. On the territory of Belarus there is a number of ancient towns such as Polotsk, Novogrudok, Turov, Grodno, Nesvizh and many others. We will write a custom essay sample on The Types of Tourism in Belarus or any similar topic only for you Order Now In many towns there are numerous temples and monasteries, palaces, castles and other monuments of architectural, historic and cultural value. Four architectural monuments that situated on the territory of the Republic of Belarus are included in the List of UNESCO World Heritage: Castle complex †Mirâ€Å" situated in the village of Mir (Grodno region), architectural and cultural complex of the Radzivilles at the town of Nesvizh (Minsk region), Belovezhskaya Pushcha (Brest region), the Struve Geodetic Arc (a chain of survey triangulations stretching from Hammerfest in Norway to the Black Sea, through ten countries and over 2,820 km). Nowadays the most popular excursions are connected with cultural, ethnographic and historic heritage of Belarus, such as â€Å"Budslav-Glubokoe-Mosar†, â€Å"Dudutki†, â€Å"The world of small towns† (Ivenez-Rakov). Rehabilitation tourism (also called medical travel, health tourism or global healthcare) is a term initially coined by travel agencies and the mass media to describe the rapidly-growing practice of traveling to obtain health care. From the almost forgotten folktales and ancient legends the deep-rooted belief in the healing power of nature is becoming stronger and stronger in us, the children of the hi-tech age. And this belief isn’t so naive. Belarus actually possesses a variety of resources for the development of therapeutical and rehabilitation tourism. The fund of healing resources including a complex of climatic factors alongside with mineral water springs and medicinal peloids facilitates the treatment of quite a range of diseases. In Belarus the background for developing this type of tourism is rather rich. There are many mineral water resources, therapeutic peloids, speleo, climatic and phytotherapeutic resources. This potential is used by various sanatorium-and-spa institutions on the territory of Belarus. There are more than 300 sanatorium-and-spa institutions including sanatoria, recreation centers, vacation houses, rehabilitation centers for children. The most popular sanatoria are â€Å"Naroch†, â€Å"Radon†, â€Å"Belaya Rus†, â€Å"Ozerny†. Recreation centers of republic importance are â€Å"Vileika†(the largest in Belarus), â€Å"Berezino†, â€Å"Stolbzy†, â€Å"Ivenez†. You can try the more active way of restoring your energy and fitness, unless the quiet sanatorium surrouding suits your rhythm of life. There are several tourist centers that serve the aim of health resumption. They are  «Narochanka »,  «Vysoky bereg »,  «Braslavskie ozyora »,  «Lesnoye ozero »,  «Beloye ozero »,  «Losvido »,  «Orta »,  «Sozh »,  «Nieman ». Belarus has all the facilities for those who is used to the active way of life and is fond of being challenged by hiking, cycling, horse and water travelling so you can choose what suits you more for having a good time and rest. Belarus has a gentle nature, virgin woods and calm, blue eyes of the lakes and endless fields stretching as far as eye can follow. Water tourism is becoming the most enjoyed one in Belarus, the country with more than 20 thousand rivers and 10 thousand lakes. Lakes Naroch, Svityaz and Braslav Lakes, the rivers Narochanka, Villia, Ysloch, Nieman, Shchara, Prypiats, Berezina are extremely popular waterways among the tourists. There great prospects for the water tourism will become available due to the launching of the project on the water canals of XVIII-XIX cent. restoration. They are Avgustovsky, Ogynsky canals of the Berezina water system. What is more the Dnieper-and-Bug canal will be facilitated with tourism infrastrucrure. And for this restoration the ancient waterways of polish kings and the legendary way â€Å"from Varagian to Greek† will come to life. The abundance of easy waterways will acquaint you with a range of main sights of the country let alone bring you a delight of rafting. There are the east to west and north to south itineraries. Another favourite itinerary that enjoys the popularity is a hike to the special nature reserve â€Å"Golubye ozyora† (Blue lakes). The scenery of the two sapphires of the lakes Gloublya and Gloubelka that unfolds magnificently when you stand on the observation ground makes you stop and stare. Belarusian roads invite everyone to have amusing bike rides. This means of transport makes you feel free and careless, feel the touch with nature not breaking its fragile balance. Besides the bike-routes within the country there are some from Germany and Poland to Russia and the countries of the Baltic Sea. How to cite The Types of Tourism in Belarus, Papers

Sunday, April 26, 2020

The structure and arrangement of leafs Essay Example

The structure and arrangement of leafs Essay Leaf from a tree: below is a short description of an ordinary leaf. This is the most common set up for a leaf. Each cell has their important task for survival. The characteristic of an ordinary terrestrial leaf is:The leaf is wide and thin to expose as much photosynthetic cells as possible. The leaf has a waxy cuticle to protect the leaf from losing to much water. Below the cuticle is the epidermis that protects the plant from pathogens. The cuticle is secreted by epidermis. Under the epidermis palisade mesophyll can be found.They contain photosynthetic cells called chloroplast. Chloroplast are solar- powered-food-making cells for the rest of the plant. These absorb sunlight to join carbon dioxide and water molecules. The final product is glucose molecules. The by-product of this process is oxygen. Below the palisade mesophyll there are several types of cells: Xylem vessels are heavy lignifified and they are conducting water and mineral salts to the rest of the leaf. Phloem sleave tu bes remove products of photosyntasis, imports amino acid and redistribute ions (xylem and phloem are together vascular bundles). Spongy mesophyll are cells that contain some chloroplast, they are irregular in shape with large space in between the cells to allow exchange of gases. Water evaporates from these cells.Under the leaf is the lower epidermis. It has a similar structure and function as upper epidermis but thinner.In the lower epidermis guard cells and stomata is present.Stomata are pores in the leaf allowing diffusion of gases. Stomata are formed by two guard cells on each side of an opening of a pore.The stomata are responsible for the exchange of gases, it will also allow for loss of excess water or the retention of water. The stomata close at night and open during the day.NymphaeaWater lilyThe floating leaf such as the water lilys have their roots in a bottom of a pond and their leaves and flowers are floating on the surface of the water. The leaf is big and thin. This is to increase the surface to leave as many photosynthetic cells as possible exposed to the sun. The water lily has had to make adaptations to survive this environment.The epidermis produces a leathery and waxy cuticle. The cuticles task is to protect the plant from evaporation. The cuticle is important, as the plant has to protect itself from attacked by any bacteria, fungi or pathogens. This helps the plant floating and water can roll off keeping the leaf clean from dust assisting in photosynthesis. It also helps the structure of the plan so it dose not curl up or gets folded over by wind or waves. As the Nymphaea is always floating, the epidermis have all their stomata on the top of the leaf. This unusual arrangement allows the leaf to exchange gases. It also makes the plant loose more water but water is never a problem for a water lily.The stomata have pores in the epidermis accompanied by guard cells that has the ability to open the pores up or close them.The nympheae epidermis h as parlisade mesophyll that is rich in photosynthetic chloroplast. The Parlisade mesophyll is particularly thick in the water lily. The cells are stacked on top of each other and have big air spaces. These air spaces help the plant afloat. In the parlisade mesophyll are sclereids cells that are dead, hard, fibrous cells that support the structure to the leaf and provide some toughness for the leaf and prevent the parlisade mespophyll from collapsing.Below is the spongy mesophyll. Where some gas exchanges occur it also has intercellular cavities (aerenchyma), which provide buoyancy. The bottom of the leaf has epidermis but the stomata are plugged, not letting any water in to the air spaces.Marram grassMarram grass has adapted to survive life on a beach where it faces challenges such as sand blast, drought and a salty environment. When it rains fresh water drains quickly away in the sand. The marram grass has made many adaptations to retrain water. The plant has developed some salt re sistant.The marram grass is surrounded by water but fresh water is hard to come by on a beach. Marram grass has developed shallow root system and is dependent on condensation from fresh water in the sand dunes. In turn this helps the sand to stay on the beach.The roots suck up the water and distribute it to the rest of the plant.If the marram grass would have big leafs as the water lily or a tree leaf the marram grass would loose the water quickly due to evaporation.So marram grass has developed many additional adaptations to protect the water is has retained. The leaf itself it long, thin and rolled up. It has developed a thick waxy cuticle to reduce transpiration and protects it leaf from sandblast. The upper epidermis does not have any stomata. This is to reduce transpiration further. In the lower epidermis are hinge cells, these cell regulate the structure and control the cavity of the leaf. If the marram grass is under stress and does not have much water the hinge cells becomes flaccid making the marram grass to roll up to almost a circle and create a humid atmosphere inside the leaf. They are ether flaccid or rigid depending on whether the cells release or retrain water. In this way the marram grass can protect the water supply remaining in the plant and at the same time reduce the plants surface exposed from the drying effects of wind and sun. (In the lower epidermis stomata is present.) The mesophyll with its photosynthetic tissue is protected from direct sunlight. This is to reduce demand from water.The lower epidermis has fine hair that interlock in the rolled up state helping the plant to retain the water. When the plant spread the leaf out the fine hair can collect water vapour. When the plant is rolled up it prevent the plant from collecting carbon dioxide and no foodstuff for the plant is produced. This is a small price to pay for survival of the plant.EricaHeatherErica grows in bog land where the earth often gets waterlogged and soil has a high content of acid. The heather is exposed to wet, cold and windy weather and the soil has high peat content. To survive the Erica had to make adaptations. The plant does not retain water very well, as the leaf is small, thin and almost like a needle. The heather has developed defense mechanisms against dehydration. The leaf has a particularly thick epidermis and the cuticle is waxy and shiny. This is to protect the leaf from the winds dehydrating effects. The shine of the cuticle helps the leaf to reflect the heat this is also done to protect the plants water supply. The erica is partially rolled up this is to protect the under surface of the leaf against the wind. Stomata are only present under the leaf (abaxial surface). The stomata are sunken and surrounded by hairs and allow water vapor build up in this enclosed aria. These hairs and sunken stomata help to reduce the water evaporation. The hair also supplies the leaf with their own environment under the leaf to retrain water. The heather has evergreen leafs which means it can use the leaf more than one year to produce food for the plant.Further questions:1) How to prepare a microscope on a high power.a) Place the object on the stageb) Adjust the lens to the lowest magnification.c) Adjust the light adjuster making sure enough light gets in to the lens.d) Look at the object from the side of the stage and use the lens adjuster making sure the lens is just above the object.e) Look down the eye piece and adjust the focus until the object is in focus.f) Change the magnification to a higher power. Adjust the focus until you se the slide clearly.2a) 1 Epidermis, 2 Collenchyma, 3 Parenchyma, 4 Xylem,5 Sclerenchyma, 6 Cambium2b) Epidermis has tough fibers. Epidermis protects the plant from pathogens and forces like wind. The epidermis in helianthus is one cell thick but has developed small, thin hair. This is to preserve water in the plant by limiting air movement and to reflect light. The epidermis also produces the cuticle. This is to protect the plant further from water loss and invasion against bacteria and pathogens.Sclerenchyma is like a cap of the vascular bundle. They have developed in to supporting fibers that offer the plant strength. They are heavy lignified and have no living content.Cambium is a non-specified cell cells that are found in the middle of xylem or phloem. They are square like cells that can either divide to xylem or phoem, depending where the cells are needed.

Wednesday, March 18, 2020

Californium Facts

Californium Facts Californium is a radioactive rare earth element that can be used as a neutron source. Atomic Number: 98Symbol: CfAtomic Weight: 251.0796Discovery: G.T. Seaborg, S.G. Tompson, A. Ghiorso, K. Street Jr. 1950 (United States)Word Origin: State and University of California Properties: Californium metal has not been produced. Californium (III) is the only ion stable in aqueous solutions. Attempts to reduce or oxidize californium (III) have been unsuccessful. Californium-252 is a very strong neutron emitter. Uses: Californium is an efficient neutron source. It is used in neutron moisture gauges and as a portable neutron source for metal detection. Isotopes: The isotope Cf-249 results from the beta decay of Bk-249. Heavier isotopes of californium are produced by intense neutron irradiation by the reactions. Cf-249, Cf-250, Cf-251, and Cf-252 have been isolated. Sources: Californium was first produced in 1950 by bombarding Cm-242 with 35 MeV helium ions. Electron Configuration [Rn] 7s2Â  5f10 Californium Physical Data Element Classification: Radioactive Rare Earth (Actinide)Density (g/cc): 15.1Melting Point (K): 900Atomic Radius (pm): 295Pauling Negativity Number: 1.3First Ionizing Energy (kJ/mol): (610)Oxidation States: 4, 3 References: Los Alamos National Laboratory (2001), Crescent Chemical Company (2001), Langes Handbook of Chemistry (1952), CRC Handbook of Chemistry Physics (18th Ed.)

Monday, March 2, 2020

Can You Take the ACT in College

Can You Take the ACT in College SAT / ACT Prep Online Guides and Tips If you took the ACT in high school, you were probably perfectly content to bid it farewell when you want on to college. If you didn't take it in high school, you were probably just as glad to get a pass on that particular trial. But what if you need to take it after you graduate? Can you take the ACT in college? Yes! It's absolutely possible to take the ACT in college; there's nothing standing in your way.This article will discuss reasons to take the ACT as a college student, what the process is like, and what makes it different than taking it in high school. Reasons to Take the ACT in College There are a few reasons a person might need to take the ACT in college. Some scholarships- and even jobs- require applicants to provide their scores. Usually that means scores from a high school test date, but, if youdidn't take the ACT in high school, or if you need higher scores and you think you can do better, then it may become necessary to take the test later on. Always be in contact with the organization you're applying to or through in order to get the most precise and specific information. Most of the time, if you're thinking about taking the ACT in college, it's connected to a prospective transfer.Many schools require ACT scores, and you want to put your very best foot forward. That may mean retesting, if your high school scores weren't great. Some schools have different requirements for different circumstances. They may require scores only for first-year and possibly second-year applicants. They may require scores only if students already took the test. Other schools are test-optional or test-blind. This means that you will not be required to submit test scores, whether you're a transfer or applying afresh. Test-optional schools will accept scores but do not require them, where as test-blind schools will not look at your scores at all. The moral of the story is, you need to know the policy of the college in question. If you can't find the necessary information online- and many colleges have web pages specific to transfer policies- it's important to contact someone at the school. The website may have an email address for the administrative offices; otherwise, you'll have to pick up a phone and call. This student iswondering just how badly he needs those ACT scores. Logistics of Taking the ACT in College The mechanics of taking the test will be largely unchanged for you as a college student. If you took it in high school, it's going to be the same basic deal, logistically, as it was then. How to Register You can register online or, technically, by mail. Now, it's not especially convenient to do it by mail, but it's possible. You'll berequired to submit a picture and providesome very basic personal information, and you'll be asked to answer a number of non-mandatory questions about coursework, etc.Online, the process is said to take about 40 minutes. Where Can You Take It You're going to be taking the ACT at a test center. This might be a high school, or it might be a college campus; either way, you'll be taking it with local high schoolers. The fact that you're a college student isn't treated specially. You'll be takingthe ACTthe same way, in the same place, as all the other test-takers. Advice for Testers in College Remember, the ACT is designed for high schoolers. Don't think, though, that it'll be a breeze for you just because you're in college. You've probably gotten a little rusty on some of those high school topics. Recall that the ACT tests reading, math, English, science, and writing. Depending on your major, you may not have been coveringall of these topics in your college coursework. In other words, one way or another, it's been awhile since you were fully fluent in everything the ACT tests you on. As such, it's important to prep for the testand get back up to speed on anything that's fallen by the wayside. Realize that the test does undergo changes from time to time. There hasn't been any major overhaul recently, but there have been a few pronounced adjustments. As of last year, there are nowpaired passages on the Reading test, and the Writing test has been completely redesigned.The test is going to be at least a little different than the last time you took it (if you've taken it at all). This is another reason to prepare. On the ACT, as in an emergency, it's always best to be prepared. 3 Key Tips on Preparing for the ACT in College The logistics of registration may not change much from high school to college, but your strategy on how to prepare should. Get Familiar with the ACT's Unique Style Questions on the ACT are not designed to mimic our everyday interactions; the questions are dense and rigid, as are the answer choices. It's definitely not anything insurmountable, but you don't want to let this fact slow you down on test day. Therefore, it's important to take a practice test and examine practice questions to get a feel for the style and tone of the test. Review Topics You're Not Fully Secure On As mentioned above, there are bound to be a few subjects you've kind of forgotten. It's not wise to take the test cold; if you do, you're taking a serious gamble. If your score is not what you want, you've lost the test fee and several hours of your weekend- for nothing. A little preparation in the first place will save you that headache and help you avoid needing to take the thing yet again. Consider Your Schedule and Your Needs College, for many people, is an extraordinarily busy time. It's a time when we're learning how to balance involvementin the activities we're passionate about with the need for downtime. Classes are already grueling; add on sports, clubs, jobs, and hanging out with friends, and things can get out of hand quickly. Be realistic, then, about your limits. Give yourself plenty of time to study. Check your schedule and your syllabi- don't commit to taking the ACT in the midst of midterms or anything like that! You don't want too many tests piling up on the horizon. Conclusion There are a few reasons to take the ACT in college, and we've talked a little about how to approach the task. The whole process is basically the same as it is for high schoolers: you'll be registering the same way, and you'll be in a test center with high schoolers. Still, you need to recognize that you're approaching it at a different age and from a different era in your life. The main relevance of this is the importance of studying for the test ahead of time; it's not designed for college students, so you need to get used to the way it works. What's Next? Read more about the logistics of the ACT in general. It's a good idea to be familiar with the process of the test. Remember that all questions on standardized tests can be viewed as analytical. Let that inform your approach onthe test. Since the essay may be a little different than what you're writing in your classes, take some time to get used to how to handle the Writing section. Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically.

Saturday, February 15, 2020

Hate groups in US Essay Example | Topics and Well Written Essays - 500 words

Hate groups in US - Essay Example Their primary purpose is to spread malice and enmity and create a source of fear within the society. Hate groups are known to be more prevalent in the United States of America (USA) with a constant rise in the numbers and as per the Southern Poverty Law Centre ( SPLC) , 2011 has shown over 1000 active hate groups (Roy, 2002). The Anti-Defamation League (ADL) and the SPLC are the two main organizations in the USA that monitor hate groups and help maintain law and order. (Roy, 2002) Various reasons and explanations have been put forward by researchers as to why such hate groups exist, the main factors being: economical crisis, antipathy towards the immigrating crowd, political turmoil, change of governments and minor groups not been given equal opportunities. Reasons can be plenty but none justify their existence and the fact that the US government is unable to eradicate such groups. SPLC maintains a list of these groups and supports the Federal Bureau of Investigation (FBI) in their f ight against these radical groups. The hate groups demonstrate their views through speeches, meetings, rallies and criminal acts of violence as well to prove their point (Roy, 2002).

Sunday, February 2, 2020

Healthy School Lunches for all Children Essay Example | Topics and Well Written Essays - 750 words

Healthy School Lunches for all Children - Essay Example The main activities this campaign involves itself in is advising and educating the government, school administration, parents, food service workers, and the overall public on the benefits of healthy food choices for children for their short-term and long-term health benefits. Most schools serve children food that is high in cholesterol and low in fibre. However, the Healthy School Lunch Campaign encourages more schools to serve children food high in fibre, cholesterol free, and with low fat. The campaign includes presentations in schools, advertisements in the media, posters, among others. This will help reduce the rising obesity rates in America, especially child obesity. The Healthy School Lunches campaign in one of their posters, reaches out to the public by portraying a beautiful young girl thinking, â€Å"President Obama’s daughters get healthy school lunches. Why don’t I?† In this poster, the healthy school lunches organization wants to bring the public the message that healthy eating is important for children. If the daughters of the president do not eat unhealthily, then why should the citizens let unhealthy food to be served to their children? This message creates emphasis to the audience, as it portrays their children as less special, for their continued eating of unhealthy food, compared to Obama’s Sasha and Malia, to whom healthy eating is a priority. The creators of this poster have used different techniques and have skilfully developed a convincing message for the public about healthy eating for children in schools (â€Å"Healthy School Lunches Organization†). The use of an image in this poster is meant to attract people’s attention to reading the poster. In this case, the image is that of a young girl. She is a beautiful, smiling, and innocent-looking young girl, of around 10 years of age. This girl is shown thinking about how the presidents’ daughters eat healthily while she does not eat in the sa me healthy manner at school. When people see such an image, it draws them into thinking about the addressed issue of unhealthy eating. They will feel sorry for the young girl, considering it is not her mistake to be served unhealthy lunc

Saturday, January 25, 2020

Comparing Hap by Thomas Hardy and The Second Coming by Yeats Essay

Comparing Hap by Thomas Hardy and The Second Coming by Yeats      Ã‚   Thomas Hardy (1840-1928) was one of the great writers of the Late Victorian era. One of his great works out of the many that he produced was his poem Hap, which he wrote in 1866, but did not publish until 1898 in his collection of poems called Wessex Poems. This poem seems to typify the sense of alienation that he and other writers were experiencing at the time, as they "saw their times as marked by accelerating social and technological change and by the burden of a worldwide empire" (Longman p. 2165). The poem also reveals Hardy's own "abiding sense of a universe ruled by a blind or hostile fate, a world whose landscapes are etched with traces of the fleeting stories of their inhabitants" (Longman p. 2254).    The poem's major theme seems to be this sense of the world being ruled by a hostile and blind fate, not by a benevolent God pushing all of the buttons. This is clearly stated within the poem itself as Hardy writes "If but some vengeful god would call to me / From up the sky, and laugh: 'Thou suffering thing, / Know that thy sorrow is my ecstasy, / That thy love's loss is my hate's profiting!' / Then would I bear it, clench myself, and die, / Steeled by the sense of ire unmerited; / Half-eased in that a Powerfuller than I / Had willed and meted me the tears I shed. / But not so." (Hardy, Longman p. 2255: ll. 1-9). As you can see, this poem shows that Hardy has indeed lost all faith in a benevolent God that deals out suffering and joy to his creations as he willfully deems they deserve and need. Instead of this idea of a benevolent God up above pulling all of the strings of the world and dealing out everyone's personal fate, Hardy believes fate is... ...and present as a sign that the 'Beast' is about to be born and rule the next 2000 years just like Jesus was born and resurrected to rule the last 2000 years, while Hardy just relates the evils and pain that is inflicted on man as a sign that there is no benevolent God, but not that there is an evil God staking his claim to our lives now enstead. He leaves our fate up to mere chance and the passage of time, while Yeats leaves our fate up to the beast (also known as Satan).    Works Cited Bressler, Charles E. Literary Criticism. New Jersey. Prentice Hall, 1999. Damrosch, David, et al., ed.   The Longman Anthology of British Literature: Vol. B.   Compact ed.   New York: Longman - Addison Wesley Longman, 2000. Yeats, William, Butler. "The Second Coming." The Longman Anthology British Literature. Ed. David Damrosch. Longman. New York. 2000. 2329.   

Thursday, January 16, 2020

Easy Way to Learn Tax

C. S. Executive Tax Law Dec. 09 Solved Ans. 1 Qn. 1. (A) Choose the most appropriate answer from the given options in respect of the following having regard to the provisions of the relevant direct, tax laws (i) Income-tax in India is charged at the rate(s) prescribed by — (a) The Finance Act (b) The Income-tax Act (c) The Central Board of Direct Taxes (d) The Ministry of Finance Solution: (a)The Finance Act (ii) Under the Income-tax Act, 1961, depreciation on machinery is charged on — (a) Purchase price of the machinery (b) Market price of the machinery (c) Written down value of the machinery d) All of the above. Solution: (c) Written down Value of the machinery (iii) Income accruing in India in previous year is taxable for — (a) Resident (b) Not ordinarily resident (c) Non-resident (d) All of the above. Solution (d) All of the above (iv) Sandeep purchased a house for his residential purpose after taking a loan in January, 2007. During the previous year 2008-09, he paid interest on loan Rs, 1,67,000. While computing income from house property, the deduction is allowable to the extent of — (a) Rs. 30,000 (b) Rs, 1,00,000 (c) Rs. 1,67,000 (d) Rs. 1,50,000. Solution: (d) Rs. ,50,000 (v) Which of the following is an ‘asset' under section 2(ea) of the Wealth-tax Act, 1957 — (a) Equity shares in a company (b) Balance in provident fund (c) Motor car held as stock-in-trade – (d) Jewellery for personal use. Solution: (d) Jewellary for personal use (B) Re-write the following sentences after Filling-in the blank spaces with appropriate word(s)/figure(s) : (i) Deduction for bad debt is allowed to an assessee carrying on business in the year in which the debt is ________ as bad. (ii) Deduction available under section 80GG towards rent paid shall not exceed Rs. ______ per month. (iii) It is obligatory for an assessee to pay advance tax where the amount of tax payable is Rs. ________ or more. (iv) A belated return of income can be filed at any time before the expiry of ________ from the end of relevant assessment year. (v) Wealth-tax is levied on the net wealth of a person as on 31†³ March, this date is known as _______ date. Solution: (i) declared (ii) 2000 (iii) 5000 (iv) 1 year (v) Valuation date. (C) Rajan is an employee of a private limited company and gets the following emoluments during the previous year ended on 31sl March, 2009: Salary: Rs. 6,000; Salary in lieu of leave: Rs. 6,000; Entertainment allowance: Rs. 10,000; and Commission: Rs. 8,000. Rajan's son studies in a school which is owned and maintained by the company. The cost of education in a similar school in the locality is Rs. 22,000 per year, but the company charges Rs. 4,000 from Rajan. Salary of a domestic C. S. Executive Tax Law Dec. 09 Solved Ans. 2 servant provided to Rajan by the company is Rs. 6,000 and the same is paid by the company. The company purchases a computer on 1st April, 2008 for Rs. 50,000 which is given to Rajan for office and private use.The company purchases a refrigerator for Rs. 20,000 on 30th June, 2008 for personal use of Rajan. Rajan and the company both contribute Rs. 1. 2,000 towards recognised provident fund. Rajan deposits Rs. 40,000 towards public provident fund. Rajan earns Rs. 1,00,000 by way of rent from a vacant plot, of land. Compute the taxable income and tax liability of Rajan for the assessment year 2009-10. Solution (I) Income from salary Salary Salary in lieu of leave Entertainment allowance Commission Perquisites Domestic servant Computer RefrigeratorBenefit to cost of education (22,000- 4,000) Contribution to PF (in excess of 12%) Gross Salary (-) deduction U/S 16 Professional Tax Entertainment allowance Total Amount (II) Income from house Property Gross total Income (I + II) (-) Deduction U/S 80 C – 80 U U/S 80 C ( Contribution to PPF ) Total Income 96,000 6,000 10,000 8,000 6,000 NIL NIL 6,000 18,000 480 1,44,480 NIL NIL NIL 1,44,480 1,00,000 40000 2,04,480 Computation of tax liability Upto Rs. 1,50,000 Next 54,480 10% + 3% education cess Total tax liability NIL 5,448 Total Tax liability 5,448 163 5611 = Rs. 5610 QN. 2. A) From the following profit and loss account of Vinay for the year ended 31st March, 2009, compute his total income and tax liability for the assessment year : 1009-10 : Rs. Interest on capital Insurance Bad debts Depreciation Advance tax General expenses Advertisement Salary (including salary to Vinay Rs. 20,000) Interest on loan Net profit 12,000 2,000 30,000 34,000 25,000 12,000 5,000 Gross profit Brokerage Bad debts recovered (earlier allowed as deduction) Sundry receipts Interest on debentures (gross) [TDS Rs,4,120] 85,000 8,000 4,00,000 6,13,000 Additional information : i)The amount of depreciation allowable as per income-tax rules is Rs. 42,000. Rs. 5,10,000 30,000 15,000 18,000 40,000 6,13,000 C. S. Executive Tax Law Dec. 09 Solved Ans. (ii) General expenses include Rs. 5,000 given as contribution to a politic al party. (iii) Vinay pays Rs. 5,200 as premium on his own life insurance policy of Rs. 50, 000. (iv) Loan was obtained for payment of income-tax, 3 Solution (I) Income from business Net profit for the year Add: Expenses not allowed under Income tax act but debited to P & L A/C Intt. On capital Depreciation as per books of a/c Advance taxGeneral Expenses Salary to Vinay Intt on loan Less: Income not allowed but Credited to P& L a/c Intt. On debentures Depreciation as per Income tax Act Total Income (II) Income from Salary (III) Income from other sources Interest on debenture Gross total income [I + II + III ] Less: Deduction U/S 80C – 80U (i) Premium on life insurance policy (80C) (ii) Contribution to political party Sec (80 GGC ) Total Income Tax liability Upto Rs. 150,000 Next 1,50,000 Next 1,71,800 Rate NIL 10% 20% Rs. 12,000 34,000 25,000 5,000 20,000 8,000 40,000 42,000 Rs. 4,00,000 1,04,000 82,000 4,22,000 20,000 40,000 ,82,000 5,200 5,000 4,71,800 Computation of tax li ability Less: Advance tax Paid Less: TDS Add: 3 % education cess Total tax liability = 20850 NIL 15,000 34,360 49,360 25,000 4,120 20,240 607 20847 (B) Write short notes on any two of the following : (i) Taxation of zero coupon bonds (ii) Share of profit from partnership firm (iii) Exemption of income of newly established units in special economic zone. Solution (i) Transfer of zero coupon bond will be subject to capital gain tax: The profits arising on the transfer of such zero coupon bond shall be chargeable under the head â€Å"capital gains†.Further, section 2(42A) has been amended to provide that if such zero coupon bonds are held for not more than 12 months, such capital asset shall be treated as short-term capital asset and hence shall be subject to short-term capital gain. On the other hand, where these bonds are held for more than 12 months, such capital gain shall be treated as long-term capital gain. Taxability of long-term capital gain from zero coupon bond [Provi so to section 112 (1)] The long-term capital gain on zero coupon bonds shall be chargeable to tax at minimum of the following two: (a) 20% of long-term capital gain after indexation of cost of such bonds, or i) 10% of long-term capital gain before indexation of cost of such bonds, C. S. Executive Tax Law Dec. 09 Solved Ans. 4 Solution (ii) Share of profit – Section 10(2A) provides that in the case of a partner (including a minor admitted for the benefit of the firm) of a firm, his share in the total income of the firm shall be exempt from tax. Remuneration or interest- If condition of section 184 and section 40(6) are satisfied then interest, salary, bonus, commission or remuneration paid/ payable by the firm to partners is taxable in the hands of partners (to the extent these are allowed as deduction in the hands of the firm).The following points one should note — 1. Remuneration is not taxable under the head â€Å"Salaries†- Remuneration is not taxable in the hands of partners under section 15 under the head â€Å"Salaries† (Explanation 2 to section 15). It is taxable as business income. 2. Expenses are deductible under sections 30 to 37- Any expenditure incurred in order to earn salary/interest income can be claimed as a deduction under sections 30 to 37 from such income. For instance, if a artner borrows money to make his capital contribution to the firm and he has received interest on his capital contribution, the amount of such interest will be taxed under the head â€Å"Profits and gains of business or profession†, but the interest paid by him on the borrowed money will have to be allowed as a deduction. 3. Consequences when remuneration/interest is disallowed in firm's hands-if salary/ interest is disallowed in the hands of firm under section 40(b) and/ or section 184, then the same is not taxable in the hands of the partners.Likewise, if a part of salary/interest is not allowed as deduction in the hands of the firm, that part of salary/interest is not taxable in the hands of the partners. The cumulative impact of the aforesaid provision is that in the hands of partners the entire remuneration/ interest (excluding the amount disallowed in the assessment of partners ) is chargeable to tax. Solution (iii) The deduction under this section shall be allowed as under for a total period of 15 relevant assessment years. 1.For the first 5 consecutive assessment years 100% of the profits and gains derived from the export beginning with the assessment year relevant to of such articles or things or from services the previous year in which the unit begins to manufacture such articles or things or provide services 2. Next 5 consecutive assessment years 50% of such profits or gains 3. Next 5 consecutive assessment years So much of the amount not exceeding 50% of the profits as is debited to profit and loss account of the previous year in respect of which the deduction is to be allowed and credited to Special E conomic ZoneReinvestment Reserve Account to be created and utilised for the purpose of the business of the assessee in the manner laid down in sub-section (2) below. (c) State, with reasons in brief, whether the following statements are correct or incorrect: (i) Unabsorbed depreciation of any year can be carried forward for set-off for an unlimited period of time. (ii) An individual is not liable to pay fringe benefit tax. ? (iii) The entire amount of winning from lotteries is taxable at a special rate of income-tax. (iv) Income of minor child is included in the income of his parents under the Income-tax Act, 1961 in all cases. v) When the prize is given partly in cash and partly in kind, income-tax will be deducted from cash only. Solution (i) True : Unabsorbed depreciation of any year can be carried forward for set off for an unlimited period of time. (ii) True: Individual is not liable to fringe benefit tax. (iii) True: The entire amount of winning from lotteries is taxable at th e rate of 30%. (iv) False: Income of minor child is not included in the income of his parents in all cases. Any income of minor child U/S 80U, manual work done and in case of activity involved special skills are not clubbed in the hands of parents. v) False: When the prize is given partly in cash and partly in kind, Income tax is deducted from both cash and kind. Qn. 3. (A) Distinguish between any three of the following: (i) Gross total income' and ‘total income'. (ii) Recognised provident fund' and ‘statutory provident fund'. (iii) ‘Compulsory best judgment assessment' and ‘discretionary best judgment assessment', (iv) ‘Exemptions' and ‘deductions'. C. S. Executive Tax Law Dec. 09 Solved Ans. 5 Solution (i) Gross Total Income: As per section 14, all income shall, for purposes of Income-tax and computation of total income, be classified under the following heads of income: i) Salaries, (ii) Income from House Property, (iii) Profits and Gains of Bu siness or Profession, (iv) Capital Gains, (v) Income from Other Sources. Aggregate of incomes computed under the above 5 heads, after applying clubbing provisions and making adjustments of set off and carry forward of losses, is known as Gross Total Income (GTI). [Section 80B(5)] Total Income: The total income of an assessee is computed by deducting from the gross total income, all deductions permissible under Chapter VIA of the Income-tax Act i. e. , deductions under sections 80C to 8OU. Solution (ii)Particulars SPf RPF 1. Employee's/ assessees' Deduction u/s 80C is available from Deduction u/s 80C is available from contribution gross total income subject to the gross total income subject to the limit limit specified therein specified therein 2. Employer's contribution Fully exempt from tax Exempt upto12% of salary. Amount in excess of 12% is included in gross salary. 3. Interest on Provident Fully exempt from tax Fund Exempt u/s 10 upto 9. 5% p. a. Interest credited in excess of 9 . 5% p. a. is included in gross salary 4. Repayment of lump sum Fully exempt u/s 10(11) mount on retirement/ resignation/ termination Exempt subject to certain conditions. See Note 2. Solution (iii) Best Judgment Assessment: In a best judgment assessment the assessing officer should really base the assessment on his best judgement i. e. he must not act dishonestly or vindictively or capriciously. There are two types of judgement assessment: 1. Compulsory best judgement assessment made by the assessing officer in cases of non-co-operation on the part of the Assessee or when the Assessee is in default as regards supplying informations. . Discretionary best judgement assessment is done even in cases where the assessing officer is not satisfied about the correctness or the completeness of the accounts of the Assessee or where no method of accounting has been regularly and consistently employed by the Assessee. Solution(iv) Exemption – All receipts which give rise to income, are t axable under the Income tax -Act unless it is specifically provided that it does not form part of total income such incomes which do not form party exempt from tax. As per sec. 0 to 13A, certain incomes are either totally exempt from tax or exempt upto a certain limit therefore, there incomes to the extent there are exempt, are not included in the total income of an assessee for computation of his total income. Deduction:- The aggregate of income computed under each head, after giving effect to the provisions for clubbing of income and set off of loss is â€Å"Gross total Income† . In computing the total income of an assessee certain deductions are permissible under sec. 80C to 80U from â€Å"Gross total Income†.But Deductions cannot exceed Gross total Income and to get deduction, It is Assessee’s duty to place relevant material before the said authority along with Return. QN. 3(B) What is the time-limit for deposit of ‘tax deducted at source' (TDS) to the credit of Central Government? Solution C. S. Executive Tax Law Dec. 09 Solved Ans. TIME LIMIT FOR DEPOSITE OF TDS TO THE CREDIT OF CG 6 Section under which deduction is made Person (1) Sum deducted under sections 193, 194A, 194C, 194D, 194E, 194G, 194H. 194-1, 194J. 195. 196A to 196D (A) Tax deducted by or on behalf of the Government (B) Tax deducted by or behalf of any ther person: Same day of deduction: (i) if the amount is credited to the account of the payee as on the date upto which the account of such persons are made (ii) in any other case within 2 months, of the expiration of the month in which that date falls. (2) Sum deducted under sections 192. 194, 194B, 194BB, 194EE, 194F and 194K Time limit of de Central Government (A) Tax deducted by or on behalf of Government (B) Tax deducted by or on behalf of other person within one week for the last day of the month in which the deduction is made Same day of deduction Within one week from the last day of the month in which educti on made, Qn. 4. (A) What are the special provisions for computing profits and gains of retail business ? Solution: Section 44AF – Special provisions for computing profits and gains of retail business : (1) Notwithstanding anything to the contrary contained in Sections 28 to 43C, in the case of an assessee engaged in retail trade in any goods or merchandise, a sum equal to 5% of the total turnover in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid sum as declared by the assessee in his return of income shall be deemed to be the profits and gains of such usiness chargeable to tax under the head â€Å"Profits and gains of business or profession†: Provided that nothing contained in this sub-section shall apply in exceeds an amount of 40 lakhs rupees in the previous year. respect of an assessee whose total turnover (2) Any deduction allowable under the provisions of sections 30 to 38 shall be deemed to have been already given full effect to and no further deduction under those sections shall be allowed.Provided that where the assessee is a firm, the salary and interest paid to its partners shall be deducted from the income computed under sub-section(1) subject to the conditions and limits specified in Section 40(b). (3) The written down value of any asset used for the purposes of the business referred to in sub-section(1) shall be deemed to have been calculated as if the assessee had claimed and had been acutually allowed the deduction in respect of the depreciation for each of the relevant assessment years. 4) The provisions of sections 44AA and 44AB shall not apply in so far as they relate to the business referred to in sub-section (1) and in computing the monetary limits under those sections, the total turnover or the income from the said business shall be excluded. (5) Notwithstanding anything contained in the foregoing provisions of this section, an assessee may claim lower profits and gains t han the profits and gains specified in sub-section (1), if the keeps and maintains such books of accounts and other documents as required u/s 44AA and gets his accounts audited and furnishes a report of such audit as required u/s 44AB. B) What are the provisions relating to clubbing of income arising to spouse from the assets transferred ? Solution: Income from assets transferred to the spouse [Section 64(l)(iv)]: In computing the total income of an individual, all such income as arises directly or indirectly, subject to the provisions of section 27(i) (i. e. deemed owner), to the spouse of such individual from assets (other than house property) transferred directly or indirectly to the spouse of such individual otherwise than for adequate consideration or in connection with an agreement to live apart shall be included. C. S. Executive Tax Law Dec. 9 Solved Ans. 7 As per this provision, if an individual transfers any asset other than house property to his/her spouse, the income from such an asset shall be included in the total income of the transferor. This provision is not applicable to house property because in that case transferor is deemed to be the owner of the house property and the annual value of the property is taxed in the hands of the transferor as per section. 27. The income from the transferred assets shall not be clubbed in the following cases: (i) If the transfer is for adequate consideration; (II) the transfer is under an agreement to live apart; iii) if the relationship of husband and wife does not exist, either at the time of transfer of such asset or at the time of accrual of the income. (C) Alka is carrying on textile business. Compute her net wealth from the following — details of her assets and also determine her wealth-tax liability for the assessment year 2009-10 : (i) Land in rural area (it lies within 8 kms. from a municipality having a population of more than 10,000; land was purchased in 1990; construction is permissible. (ii ) Land in urban area (held as stock-in-trade since 2001 ) (iii) Motor cars (iv) Aircraft for use of employees and auditors (v) Bank balance vi) Guest house situated in rural area (vii) Residential flats of identical size provided to employees near the factory (salary of employees does not exceed Us. 5. 00,000 in a year) (viii) Residential house given to general manager (whose annual salary is Rs. 15,00,000) (ix) Cash in hand as per cash book (x)Two residential houses; let-out on rent (value of each being Rs. 22 lakh; one is letout for 250 days during the financial year 2008-09). Market Value 48,00,000 35,50,000 8. 60,000 1,25,00,000 12. 00,000 10,50,000 30. 00,000 25,00,000 2,00,000 Alka has taken a loan of Rs. 24,00,000 for acquiring the aircraft; Rs. 5,50. 000 for and; and Rs. ,00,000 for residential house given to general manager Solution: Computation of not wealth of Alka for the Assessment year 2009-10 i. Land in Rural Area (Lies within 8 Kms from a Municipality) 48,00,000 ii. Land in Urban Area (held as SIT) –iii. Motor car 8,60,000 iv. Aircraft for use of employees and auditors 1,25,00,000 v. Bank Balance –vi. Guest house situated in Rural Area 10,50,000 vii. Residential flats to employees (salary does not exceed Rs. 500000) -viii. Residential house given to general manager 25,00,000 ix. Cash in hand as per books –x. Two residential house let out on rent but one house is let out for less than 300 days. 2,00,000 Gross wealth 2,39,10,000 Less: Loan taken for Acquisition of air craft 24,00,000 Urban land —Residential house to General Manager 4,00,000 28,00,000 Total Tax [ i. p. 1% on the amount in excess of Rs. 15,00,000 ] 19610000 x 1% 2,11,10,000 1,96,100 Qn. 5. (A) Anurag sells a plot of land on 8th July, 2008 for Rs. 40 lakh and paid brokerage on its sale @1%. He purchased this plot on 19th December, 1986 for Rs. 4. 20,000. On 1st February, 2009, he purchased a residential house for Rs. 15 lakh. He owns one residential house an 8th July, 2008. The cost inflation index for 1986-87 was 140 and for 2008-09 is 582.Find out the amount of capital gains chargeable to tax for the assessment, year 2009-10. Suppose Anurag sells the new residential house before 1st February. 2012, what will be the taxable amount of capital gains and C. S. Executive Tax Law Dec. 09 Solved Ans. 8 in which year it will be charged to tax? If Anurag purchases any other residential house before 1st February, 2011, what will be the taxable amount of capital gains and in which year it will be charged to tax ? Solution: (A) Computation of capital gains chargeable to tax for A/Y 2009-10 Sales Consideration Less: Expenses an transfer [brokerage @ 1%]Less: Indexed cost of acquision 420000 x 582 —140 40,00,000 4,00,000 17,46,000 18,54,000 15,00,000 LTCG 3,54,000 If Anurag sells the new residential house before 1st Feb 2012 the taxable amount is whole sales consideration and it is taxable in A/Y 2013 -14 If Anurag purchase any other res idential house before 1st Feb 2011, than taxability is not arise in A/Y 2012 -13. (-) Exemption U/S 54 (B) Danny has the following investments in the previous year ended 31st March, 2009: (i) Rs. 7,160 received as interest on securities of Karnataka government. (ii) Rs. 9,000 received as interest on securities of a listed paper manufacturing company. iii) Rs. 7,200 received as interest on the unlisted securities of a sugar company. (iv) Rs. 30,000. 11% securities (unlisted) of a textile company. (v) Rs. 20,000, 10% Tamil Nadu government loan, (vi) Rs. 50,000, 13. 5% listed debentures of Dolly Ltd. Interest on ail securities is payable on 30lh June, and, 31†³ December. The bank charges 1/5% commission on net realisation of interest as collection charges. Danny also received Its. 15, 000 as director's fee from a company. His other incomes are — winnings from horse race: Rs. 25,000 (gross); and interest on post office savings bank account : Rs. 6,000.Find out taxable income of Danny from other sources for the assessment year 2009-10. Solution: Computation of Income from other sources for the A/Y 2009 -10 Director Fees Winning from horse race Interest from post office saving bank account 11% securities (unlisted ) of a textile company 10% Tamil nadu Govt. loan 13. 5% listed debentures of Dolly ltd. Intt. On securities of Karnataka Govt. Intt. On a listed paper mfg. Co. Intt. On the unlisted securities of a sugar company Less: Deduction Bank Charges 1. 5% Total Income Amount 15,000 25,000 6,000 3,300 2,000 6,750 7,160 9,000 7,200 81410 1,221 80,189 C) â€Å"Loss under any head of income for any assessment, year can be set-off against the income from other heads of income but when it has to be carried forward for being set-off, it can only be set-off from income under the same head. † Explain. Solution: Where in respect of any Assessment year, if after setting off losses against income under the same head the net result of the computation under an y head of income, other than ‘capital gains’ is a loss, the assess shall be entitled to have the amount of such a loss set off against his income, if any, available, for that assessment year under any other head.But If the losses could not be set off under the same head or under different heads in the same assessment year, such losses are allowed to be carried forward to be claimed as set off from the income of the subsequent Assessment Year for eg;- A loss under the head house property, if could not be set off or was not wholly set off in the same assessment year, will be allowed for be carry forward and set off only under the head Income from house property similarly Business losses other speculation business can be carry forward and set off under the head PGBP. C. S. Executive Tax Law Dec. 9 Solved Ans. 9 Where in respect of any assessment year, the net result of the computation under the head â€Å"Capital Gains† is a loss to asseessee, whether short term or long term. Such loss shall be separately carried forward, further such carried forward short term capital loss can be set off in subsequent assessment year from income under the head capital gains, whether short term or long term, but brought forward long term capital loss shall be allowed to be set off only from long term capital gain. QN. 6 (A) Rohit is the owner of a house property, its municipal valuation. s Rs. 80,000. It has been let-out for Rs. 1,20,000 per annum. The local taxes payable by the owner amount to Rs. 16,000, but as per agreement between the tenant and the landlord, the tenant has paid the amount direct to the municipality. The landlord, however, bears the following expenses on tenant's amenities: Rs. Extension of water connection Water charges Lift maintenance Salary of gardener Lighting of Stairs Maintenance of swimming pool The landlord claims the following deductions : Repairs and collection charges Land revenue paid 3,000 1,500 1,500 1,800 1,200 750 7,500 1, 500Compute the taxable income of Rohit from the house property for the assessment year 2009-10. Solution: Computation of Income from House Property of Rohit. Actual Rent Value Less: Expenses net by Rohit an amenities provided to the tenant’s Water charges Lift Maintenance Salary of gardener Lighting of stairs Maintenance of Swimming pool Extension of water connection Annual Rent Net Annual value ( Municipal rent value Rs. 80,000 or Rs. 1,10,250 which ever is higher ) Less: Statutory deduction @ 30% Taxable income from House Property 1,20,000 1,500 1,500 1,800 1,200 750 3,000 9,750 1,10,250 1,10,250 33,075 77,175 B) What are ‘capital assets' ? What items are not included in capital assets ? Solution: Capital asset means property of any kind held by the assessee, whether or not connected with his business or profession, but does not include: (i) any stock-in-trade, consumable stores or raw materials held for the purposes of his business or profession as these will be taxe d under the head â€Å"profits and gains of business or profession†; (ii) personal effects, that is to say, movable property (including wearing apparel and furniture), held for personal use by the assessee or any member of his family dependent on him.However, the following assets shall not be treated as personal effects though these assets are moveable and may be held for personal use: (a) jewellery; (b) archaeological collections; (c) drawings; (d) paintings; (e) sculptures; or (f) any work of art. (iii) agricultural land in India, which is not an urban agricultural land. In other words, it must be a rural agricultural land; (iv) 6. 5% Gold Bonds, 1977, 7% Gold Bonds, 1980 or National Defence Gold Bonds, 1980 issued by the Central Government; (v) Special Bearer Bonds, 1991, issued by the Central Government;C. S. Executive Tax Law Dec. 09 Solved Ans. (vi) Gold Deposit Bonds issued under the Gold Deposit Scheme 1999. 10 QN. 7. Attempt any four of the following : (a) â€Å"Ser vice tax is generally payable by the service provider, but there are certain situations in which service receiver is liable to pay service tax. † Explain. (b) What are the due dates for payment of service tax by different assessees? (c) Indicate the amount of interest payable for late payment of service tax and the amount of penalty payable for late filing of return of service tax. d) Explain the provisions regarding submission of return under service tax. (e) What is the basis of calculation of service tax payable? Explain the provisions governing valuation of taxable services. (f) Choose the most appropriate answer from the given options in respect of the following; (i) What would be the value of taxable service, if gross amount charged by a service provider on 5th March, 2009 is Rs. 9,000 — (a) Rs. 8,010 (b) Rs. 8,160 (c) Rs. 9,000 (d) Rs. 8,100. (ii) If Raj has collected any amount of service tax from Brij which is not required to be collected.Raj shall pay the amou nt so collected to — (a) Brij (b) The Central Government (c) Keep it with himself (d) None of the above. (iii) E-payment of service tax is compulsory in the case of an assessee who had paid service tax in the preceding financial year equal to at least — (a) Rs. 10 lakh (b) Rs. 40 lakh (c) â€Å"Rs. 50 lakh (d) Rs. 1 crore. (iv) Upto what amount, the value of all taxable services provided by a service provider during a financial year is exempt from payment of service tax — (a) Rs. 4 lakh (b) Rs. 8 lakh (c) Rs. 10 lakh (d) Rs. l2 lakh. v) If a corporate assessee lias paid Rs. 5,000 as excess service lax during; the previous half-year ending period, this excess amount can be adjusted against its subsequent tax liability — (a) Equally every month (b) Equally per quarter (c) In one lump-sum (d) Equally on half-yearly basis, Solution (a) The general principle is that the person providing a taxable service is liable to pay service tax, but in certain specific s ituations, as Government may notify, persons other than the person providing the taxable service are liable for payment of service tax. S. No. Services Persons liable for payment 1 Telecommunication Provider of service General Insurance Insurer or reinsurer 3 4 5 Insurance Auxiliary Insurance Agent Any service provided from outside India and Receiver of service in India received in India Goods transport agency (GTA) Person making payment of freight i. e. receiver of the service (if consignor or consignee of goods are in organized sector), or GTA i. e. provider of service (in other cases) C. S. Executive Tax Law Dec. 09 Solved Ans. Sponsorship services Receiver of services Business auxiliary services of distribution of mutual Receiver of service in India fund Any other taxable service Service provider 6 7 8 11 B) There have been frequent changes in the due dates for payment of service tax. The current law pertaining to due dates for depositing the service tax are summarized in the ta ble given below: Category of Assessee Periodicity of Payment Period Due Date Individuals, proprietary Quarterly firms or partnership firms April to June 5th (6th in case of eJuly to September paymentofthe month October to December immediately following the said quarter January to March 3 1st March Others All months except March 5th (6th in case of e-payment) of the month immediately , following the calendar month MonthlyMarch 3 1st March (C) The amount of interest payable for late payment of service tax is 13%. Return of service tax has to be filed within the prescribed period. A late fee has to be paid along with the filing of return of service tax if the same is filed late. Where the return is furnished late the person liable to furnish return is liable to pay to the Central Government a penalty, on the basis of period of delay subject to maximum of Rs. 2,000. Period of delay from due date Penalty to be paid Upto 1 5 days 16 to 30 days Rs. 500 Rs. 1,000 After 30 days Rs. 1,000 + 1 00 per day in excess of 30 days pto maximum of Rs. 2,000 (D) Every person liable to pay service tax shall himself assess the tax due on the services provided by him and furnish a return in Form ST-3 (in triplicate) on a half-yearly basis. ‘Half year' means 1st April to 30th September and 1st October to 31st March of financial year. Without prejudice to the provisions of section 70, the Board may, by notification in he Official Gazette, frame a Scheme for the purposes of enabling any person or class of persons to prepare and furnish a return under section 70, and authorise a Service Tax Return Preparer to act as such under the Scheme.The return has to be submitted by the 25th of the month following the particular half-year. Even a NIL return has to be filed if the assessee has not rendered any taxable service during a particular half year. There are no provisions under the Act which enable the filing of revised returns. (E) As per section 66, service tax is to be charged @ 12% of the value of taxable service proved or to be provided. Hence, we have to determine the value of such taxable services so as to pay service tax. As per section 67, the valuation of taxable service shall be determined as under:— SituationValuation (i) where the provision of service is for a gross amount charged by the service provider for such consideration in money service provided or to be provided by him (ii) where the provision of service is for a such amount in money, with the addition of service tax consideration not wholly or partly consisting charged, as is equivalent to the consideration. In other of money words, it should be value of similar services provided to third party. If similar service is not provided to third party, it should be market value as determined by the assessee ut it cannot be lower than the cost of provision of same. (iii) C. S. Executive Tax Law Dec. 09 Solved Ans. 12 where the provision of service is for a the amount as may be determined in th e prescribed consideration which is not ascertainable manner (F) (i) (b) 8160 (ii) (b) The central Government (iii) (c) Rs. 50 lakhs (iv) (c) Rs. 10 lakhs (v) (c) In one Lump-sum PART—C QN. 8 Attempt, any four of the following : (i) How would you take input tax credit when goods purchased are transferred by the dealer to his branch in any other State ? ii) A registered dealer can set-off the amount of input tax against the amount of his output tax. † Explain. (iii) Explain the procedure of registration under â€Å"value added tax' (VAT). (iv) In what purchases input, tax credit is not allowed under VAT ? (v) What are the deficiencies in the design of VAT that has been adopted by the States in India? Give your opinion (vi) â€Å"Tax credit or invoice method has been adopted universally because; of the inherent advantages in the credit method of calculating tax liability? Explain, Solution (i) Stock/Branch transfers i. . transfer of stock from head office to the branch or vice-versa (viz. Inter-State transfers) do not involve sale and, therefore, they cannot be subjected to sales-tax/VAT. However, if (1) inputs are used in the manufacture of finished goods, which are stock/branch transferred; or (2) goods purchased for re-sale are stock/branch transferred, then, tax paid on such inputs/goods will be available as input tax credit subject to retention of 4% out of such tax by the State Governments. (ii) For claiming input tax credit dealer must be a registered dealer.A registered dealer can only set off the amount of input tax against the amount of his output tax. Further a registered dealer must purchase goods from another registered dealer who has not opted for composition scheme to claim credit of input tax. Apart from registration requirement the registered dealer must keep supporting evidences like VAT invoice of the purchases. (iii) Any dealer whose gross annual turnover is above Rs. 5 lakh will be liable to get compulsory registration. An exi sting dealer will be automatically registered under the VAT Act.A dealer registered under the VAT Acts is called a registered dealer. Any other dealer may get himself voluntarily registered. On such a dealer Commissioner may impose any conditions as he thinks fit. If dealer fails to get registration he may be registered compulsorily by the commissioner. Time limit Application for registration must be made within 30 days from the date of liability to get registered. Whom to apply Application for registration must be made to the VAT Commissioner. Exemption from registration A small dealer with gross annual turnover not exceeding Rs. lakhs does not require registration. Further States may increase the above limit for the small dealers to Rs. 10 lakhs. Penalty If a dealer who is liable to get himself registered, fails to do so then he shall be liable to penalty and he shall not be eligible for input tax credit related to the period prior to the compulsory ‘registration. Cancellati on of registration In the following cases registration can be cancelled: (i) In case of discontinuance of business; or (ii) In case of sale or disposal of business; or (iii) In case of shifting or transfer of business to a new state; or (iv)Annual turnover of the dealer falls below the specified amount. (iv) Purchase in which input tax credit is not allowed under VAT :i) purchases from unregistered dealer. ii) iii) iv) v) vi) vii) viii) C. S. Executive Tax Law Dec. 09 Solved Ans. Purchase from registered dealer who opted for composition scheme. Purchase of goods as may be notified by the state Government. Purchase of goods where invoice does not show the amount of tax separately. Purchase of goods, which are being utilized in the manufacture of exempted goods. Goods imported from outside the territory of India.Inter state purchases. Purchase of goods used for personal use/ consumption or provided free of cheque us gifts. 13 (v) Deficiencies in the design of VAT that has been adopted by the States in India are as under : (1) Detailed records even by small traders : In order to ensure genuine availment of credit, VAT system requires maintenance of detailed accounting records even by all dealers. The small traders/firms find it difficult to do so since the accounting cost is higher than the benefit gained by them by marinating such records. Hence, they object to the VAT system. 2) Problems due to different VAT rates, exemptions, concessions and composition schemes : The advantages of VAT can be achieved only if there is single rate of VAT without any exemptions, concessions and/or composition schemes. The presence of different VAT rates, exemptions, concessions and/or composition schemes distorts the flow of audit trail introduced by VAT system and may result in cascading effect of taxation. (Note : Composition schemes provide for lumpsum payment of VAT at a lower rate on the total turnover, in full discharge of VAT liability, without any input tax credit. (3) Ma tching Requirements v. Different rates of VAT : Due to varying fiscal and social needs, there are varying VAT rates in India. The presence of different VAT rates requires matching of purchases and sales, which is not only difficult but impractical as well. However, if matching requirement is waived off, then, there will be scope for tax evasion by showing higher sales of goods bearing lower rate and lower sales of goods bearing higher rate. (4) Increase in investment and inflation : As compared to single-point taxation- at the time of last sale, VAT equires payment of tax at each stage of production/distribution. Since there may be time-gap in availment of credit on inputs and utilization of such credit against payment of VAT on sales, the dealers will have to carry tax paid stock, which would mean higher investment in stocks/working capital. This would increase interest cost and would increase the prices, thereby, causing inflation. However, this criticism is not fully correct. Ava ilability of credit/set-off of tax paid on inputs reduces cost of production and ultimately the sale price, thereby, putting a check over inflation.The price reduction is more than price increase due to interest cost. Thus, VAT is not inflationary in nature. (5) Non-integration of State VAT with Central VAT : Until the State VAT gets integrated with Central VAT and Central Sales Tax, the purchases from other states cannot be put at par with purchases from within the Stage because tax on inter-state purchases (i. e. CST) is not available as credit/set-off while tax on intra-state purchases (i. e. VAT) is available as credit/set-off. Thus, VAT system doesn't rule out cascading effect and the neutrality as to source of purchases remains confined to within the State. vi) Tax credit or invoice method has been adopted universally because; of the inherent advantages in the credit method of calculating tax liability which are (i) Government gets the tax on ultimate sale price to consumer i. e. the tax paid by the consumer gets into Government Exchequer. The Revenue is collected at various stages on the amount of value addition made at the respective stages. Thus, there is no revenue leakage. (ii) This method checks evasion of tax. In order to avail credit of tax paid on purchases, the dealer will have to maintain purchase invoices.If the purchase invoices are not maintained, no credit will be available and the dealer will have to pay tax on the total sales value, thereby, leading to higher sale price or lower profits. A dealer not maintaining purchase invoices will loose either way. Thus, the possibility of tax evasion is minimum. (iii) If the profit margin is kept at constant level, then the credit/set-off provided under this method would eliminate cascading effect of taxation and would result in reduction of ultimate sale price. Thus, the industry and the trade would benefit.