Cyber Bullying Essay

Cyber bullying has become an increasing issue in the last few years in the United States. The reason why this type of bulling is the worst because the bully could come from someone anonymous as well as it could come from any place and at any time. As a result, the victim that is being bullied will suffer some short and long term problems such as: mistrusting of others, anxiety, depression, poor performance at school, and can result in suicide. Due to the increasing number of teenagers being cyber bullied, it should be a criminal, punishable offense in the United States in order to protect the Nation’s children and teenagers. What is Cyber Bullying? In the rapid development in technology, there have been some issues that have come to light about the use of these products in the hands of adolescences. It has been found through some research that cyber bullying is a new form of violent behavior (Bendixen, Endresen, and Olweus, 2003). Cyber bullying behavior is described as violent behavior that is against an individual or group that is demonstrated through the usage of internet and mobile phones (Vandebsch and Cleemput, 2008). This type of violent behavior includes an individual hacking onto another individual’s personal website, leaking out damaging information through the use of communication technology such as: mobile phone, email, and sending messages. The Effects of Cyber Bullying Although cyber bullying does not occur in person, it can still have the same emotional and psychological effects of regular bullying. A child that has been bullied/cyber bullying more than likely to experience loneliness, unhappiness, anxiety, depression, and problems sleeping (Keith & Martin, 2005). Many times the effects of bullying often go unnoticed due to the fact the victim feels embarrassed and/or afraid the bullying will continue. Often times, the victim tends to act anxious, less confident, and become very quiet in class (Keith & Martin, 2005). As a result, the child has a significant hurdle in their development and it also can be a hindrance in their academic success. They have a fear that anything they put on any social site may be used against them by individual they know or don’t know. Punishing Cyber Bullying Cyber bullying has become a serious widespread problem that has become more savage than a schoolyard bullying (Vandebsch & Cleemput, 2008). The adolescents lack the maturity to understand the consequences of their actions and feel that it is okay to retaliate without being caught (Vandebsch & Cleemput, 2008). The increase stories of tragedies where children being bullied over social media sites have also increased in awareness. Stories such as Amanda Todd are coming out more and more in which the child has been bullied and the child commits suicide. Such tragic stories and nothing was ever done to the bullies or the bully was never found. As a result to the recent deaths of these children that have been bullied, many parents have pushed the government officials to do something and to criminalize cyber bullying. Amanda Todd’s mother is one that has established the Amanda Todd Trust Fund in which the donations is used to support and educate anti-bullying awareness. Many states like California has a law that makes it a misdemeanor to impersonate anyone through the web on social sites with the intent to threaten, harm, or intimidate other individuals (U. S. Department of Health and Human Services, 2013). It is very difficult to make cyber bullying a federal crime in which the bullied committed suicide. The legal system is built to where the punishment fits the crime. Although cyber bullying does have its consequences and some cases do end in suicide we as a society, we must find a way to punish those that commit these crimes. Conclusion There are many different ways in how they’re exposed to the harsh life lessons of this world from predators to scam artists. Cyber bullying has come to light and it has many parents worried. One thing is for sure, it’s important for parents to be aware and learn how to navigate social media in order to help their children avoid cyber bullying and to be safe. The reason is that in the adolescence’s life, the most important stage is the period in where they develop relationships among their peers. They become more aware f issues in trying to have a place in their social world. This has a huge effect on their psychological development. Therefore, if adolescence has a positive relationship will lead to them having a successful identity and live in harmony with society (Sahin, Aydin, & Sari, 2012). On the other hand, if the adolescence has a negative relationship such as bullying from their peers will harm their emotional, social, and psychological development (Sahin, Aydin, & Sari, 2012). Therefore, as a society we should try the punishment that fits the crime.

Gender Role Reversals In Macbeth Essay

William Shakespeare’s tragedy â€Å"Macbeth† explores and challenges the idea of traditional gender roles and/or gender norms. The female characters in this play have a strong sense of masculine traits while the male characters are actually shown with feminine traits, reversing the stereotypical roles of genders. One of the typical gender norms in society is that men are the workers and providers and essentially the strength of the family, as women take more of a nurturing and caring role and are labeled as emotional and inferior. From this, a man’s physical strength is represented as being strong and brave at superior and horrific times, yet in Shakespeare’s Macbeth, it shows that they, the men, can end up weak while the women remain â€Å"strong† as shown multiple times between Lady Macbeth and Macbeth. The roles between the Macbeths’ progressively transition throughout the play showing how the stereotypical gender norms are challenged and explored. The Macbeths obviously do not represent the stereotypical husband and wife. Within the first couple acts of the play when Lady Macbeth is being introduced we can see the sense of dominance and power in her character over her husband, Macbeth, which is not the average stereotypical trait of a woman. Lady Macbeth blatantly distinguishes herself as the dominant force in the relationship. For instance, when Macbeth is hesitant of how to manage King Duncan’s visit to their home, Lady Macbeth instantly seizes control of the situation, demanding that Macbeth lets her take control of the situation as shown in â€Å"Let me handle tonight’s preparations, because tonight will change every night and day for the rest of our lives.† (1.5. 57-60). This is an example of how the gender roles are reversed as the men/husbands of our society are usually portrayed as being assertive or dominant to handling situations, not the women/wives. Macbeth and his wife also switch roles in terms of the amount of ambition they show. While both characters obviously crave power, it is Lady Macbeth who is initially presented as the motivating force in the relationship. Her intentions are purely directed toward obtaining immediate power. For example, after first learning about the witches’ predictions, she immediately creates a murder plan and takes charge  of the situation. This is made evident as she emotionlessly explains to her husband, â€Å"You should project a peaceful mood, because if you look troubled, you will arouse suspicion. Leave all the rest to me.† (1.5. 63-65). However, Macbeth’s first reaction to the prophecy is somehow different in that he is hesitant of what actions should be done to successfully seal his future, stating â€Å"The dangers that actually threaten me here and now frighten me less than the horrible things I’m imagining. Even though it’s just a fantasy so far, the mere thought of committing murder shakes me up so much that I hardly know who I am anymore. My ability to act is stifled by my thoughts and speculations, and the only things that matter to me are things that don’t really exist† (1.3. 142-146). Macbeth and Lady Macbeth also exchange roles in terms of their expression of guilt. Initially, Lady Macbeth is completely unaffected by the thought of murder, and even directly after the murder of King Duncan she remains unaffected by the act. This is recognized through the scene (interaction) in which she handles Macbeth when he forgets to leave the gory daggers at the scene of the murder: â€Å"Coward! Give me the daggers. Dead and sleeping people can’t hurt you any more than pictures can. Only children are afraid of scary pictures.† (2.2. 52-55). In contrast, Macbeth is portrayed as a physical and emotional mess, so much so that he refuses to re-enter the room in which the murder took place, â€Å"I can’t go back. I’m afraid even to think about what I’ve done. I can’t stand to look at it again.† (2.2. 50-51). Macbeth is clearly disturbed by the murder and is troubled by the thought even before completing their plan. When talking about King Duncan he states, â€Å"The king trusts me in two ways. First of all, I am his kinsman and his subject, so I should always try to protect him. Second, I am his host, so I should be closing the door in his murderer’s face, not trying to murder him myself.† (1.7. 13-17) showing how hesitant and reluctant he is to betray and proceed with murdering King Duncan. This shows how the typical gender norms are challenged through Shakespeare’s tragedy Macbeth, as the Macbeths’ gender roles are clearly in contrast to the typical gender norms that society has in just about every aspect. The Macbeths’ personalities reflect the inverse of the social standards and expectations, though as the play continues, it is apparent that it becomes reversed as Lady Macbeth begins to lose her edge and assumes the more submissive role, while Macbe th assumes the assertive position. As Lady  Macbeth begins to unravel, Macbeth becomes the more dominant and stronger force. She no longer has to instigate or persuade him to murder; as he starts to do so on his own. Whenever Macbeth fears someone stands in his way to maintain his kingship, he immediately develops plans for their murder. This is made obvious through his lack of care for Banquo when arranging his murder as seen in â€Å"They can be killed, it’s true. So be cheerful. Before the bat flies through the castle, and before the dung beetle makes his little humming noise to tell us it’s nighttime, a dreadful deed will be done† (3.2.41-44). Throughout the play, the Macbeths progressively take up each other’s common behavior. Lady Macbeth is clearly seen manipulating people for her own benefit (which seems to be a common technique for her), such as frequently challenging Macbeth’s manhood, which she uses in convincing him into killing King Duncan as seen here â€Å"When you dared to do it, that’s when you were a man. And if you go one step further by doing what you dared to do before, you’ll be that much more the man. The time and place weren’t right before, but you would have gone ahead with the murder anyhow. Now the time and place are just right, but they’re almost too good for you. I have suckled a baby, and I know how sweet it is to love the baby at my breast. But even as the baby was smiling up at me, I would have plucked my nipple out of its mouth and smashed its brains out against a wall if I had sworn to do that the same way you have sworn to do this† (1.7.48-59). Through launching such insults at him, Lady Macbeth is easily able to convince him to murder. However, after becoming king, Macbeth uses the same strategy when conferencing with the murderers he hired to get rid of Banquo as seen here in â€Å"Now, if you occupy some place in the list of men that isn’t down at the very bottom, tell me. Because if that’s the case, I will tell you a plan that will get rid of your enemy and bring you closer to me† (3.1.103-106). While earlier Macbeth was reluctant to murder and was therefore pressured to do so by his wife, Lady Macbeth, he rapidly changes into an individual ready to kill, while Lady Macbeth insists, â€Å"Come on, relax, dear. Put on a happy face and look cheerful and agreeable for your guests tonight† (3.2.29-31) and even, â€Å"You have to stop talking like this† (3.2.38), which differs from her previous desire and plea for him to take immediate action. In opposition, as the play begins to reach its conclusion, Lady Macbeth finds herself plagued by guilt. Macbeth, however, is no longer troubled by the  guilt of murder, which he makes clear through the increasing number of people he has killed, including Macduff’s entire family. This description of Macbeth’s obvious lack of guilt directly resembles Lady Macbeth’s previous attitudes at the beginning acts of the play. The gender reversals of the Macbeth’s throughout the play are evidently represented in multiple ways such as (but not limited to), their amount of ambition, dominance and assertiveness in their marriage, guilt, and personalities. Shakespeare’s tragedy â€Å"Macbeth† explores and defies the idea of traditional gender standards through the plot progression within Macbeth, in which the roles of Lady Macbeth and Macbeth are reversed. Macbeth challenges the explicit gender norms that society has placed on, both past and present, men and women. Lady Macbeth and Macbeth switch gender roles and explicitly show the dominant traits that the other gender clearly possess. Lady Macbeth clearly breaks several gender norms and expectations with her cold-heartiness and evident masculine characteristics as Macbeth did the same with his more feminine characteristics. Yet, the plot progression throughout the play negatively shows how the characters transition into more of their gen der roles and how it leads to their downfall.

Cognitive Psychology (in general) Essay Example | Topics and Well Written Essays - 1000 words

Cognitive Psychology (in general) - Essay Example All three aspects make up the entire learning process, and will be taken into consideration in the conceptualization of a public transport. This proposal assumes that the bus is mechanically suited for long drive, big enough to accommodate large quantity of passengers and constantly undergoes regular check-up and tune-up to answer the areas on safety of the commuters. This also assumes that the bus driver is well equipped with existing knowledge about how to drive the bus, whether it be stick shift or automatic transmission; In General, the bus should be equipped with restroom facilities; comfortable plush reclined seats; spacious overhead compartment as well as walk way; emergency exits; window blinds for privacy and shade, a good heating and cooling facilities that also changes along with the season. A distinct color scheme must be painted on the bus, using primary colors, because they are easily recognized by the iris in both gender.. The bus should also be equipped with a paging system that announces the destination and stops. The fully functioning air-condition and Television set that will provide both comfort and entertainment during long drive. It should also be equipped with signs by way of posters, indicating schedule, destinations and fare. All these, provides sensory stimulus (visual, auditory and tactile) to introduced to the brain as an information that will be interpreted analyzed and later on be organized. A Clear wide windshield; electronic adjustable side mirrors; rear view camera with monitor screen in control panel area; wide rear view mirror and color coded light illuminated speedometer and gas gauge should all contain the control panels. All of the requisites mentioned provide the chance to access all angles for excellent vertical and horizontal view, even with perepheral view. This maximizes the area for visual information acquisition thus absorbing all details for input into the brain. This will allow the brain to categorize and classify information according to order of priority while segregating the least important aspect. Once this is identified, the brain can then proceed to interpreting and analyzing the information and come up with a conclusion. In the area of attention: There should be a fixed schedule for pit stops; boarding and when to disembark; arrival time estimation and automatic fare collection system that opens only when correct fare is remitted. Because, this has already been provided thru signs, the brain will then proceed with analyzing the acquired data received through perception. The processed data will then be compiled into one structure that will represent an entire idea of riding the bus. In here the passenger will come up a mental representation of riding the bus is nice, fun and easy. It is important that indicators for critical signs on the control panel board should flash red color, as this is the primary color that is immediately perceived by the retina of the eye. This will ensure brain to recognize pattern that once disruption occurs, will immediately access reactionary measure. It is also important that all critical warning devices should sound enough to be heard to provide for an auditory stimulus that verifies visual data, in instances where the brain performs simultaneous task. Usually this will occur when the driver monitors the safety of both

Welfare and Three Axioms of Classical Marxist Theory Essay

Welfare and Three Axioms of Classical Marxist Theory - Essay Example In particular, this essay will magnify, in light of the classical Marxist theory, the influence and necessity of state policy in creating and maintaining a balance between capitalistic success and societal equity among existing class structures. Rethinking Welfare produces an analysis of capitalism and welfare in the twenty-first century by exploring three axioms of traditional Marxist theory: "capitalism as a contradictory totality, Marxism as a philosophy of praxis, and socialism as the self-emancipation of the working class" (Ferguson et al. 2002: 25). The first and third components are relevant to this discussion. Socialism is recognized by those working in the classical Marxist tradition as a "system of prioritizing human need over profit, where production is controlled and planned by the direct producers (that is, workers in their factories and offices) and where both these requirements necessitate a system of open and direct democracy- far more democratic than anything seen under capitalism" (Ferguson et al. 2002: 25). It is interesting to note that the authors conclude, "none of the past or present representatives of "actually existing socialism" come close to meeting these criteria" (25). However, the evil capitalist that Marx predicted would become his own 2 gravedigger, did not, in fact materialize and the Soviet Union collapsed under its own weight of oppression, contradicting Marx's prediction of the uprising of the disenfranchised and alienated worker. Capitalism, has for the most part, succeeded in holding its own power, precisely because of Marx's deeper understanding of its evolutionary nature. In his manifesto, Marx (and Engels) predict and support, among other things, the abolition of private property, the replacement of marriage by a "community of women," concentration of political power in the hands of the proletariat and the replacement of the state by "an association in which the free development of each is the condition for the free development of all." (Lewis 1998: 1) These are radical thoughts and dismissed as such by most academics, but, as Ferguson et al point out, there are three important axioms in Marx's theory that have relevance in today's society. Capitalism and "prioritizing human need over profit" are contradictions in terms and ideology. But Marx would argue that the world is a "differentiated unity" and that by virtue of the capitalistic need to employ workers to become and remain profitable, capitalism, operating in a democracy, must address the needs of the workers. The world, through Marx's eyes, is an entity that is at every point interrelated. In strictly economic terms, that is, to maximize profits and accumulate wealth, it is in the best interest of the capitalist to ensure basic welfare services to its workers. In a democracy, it is the state that allows the worker to fight for his right to a decent life-style, and yet, statistics tell us that within the world's powerful democratic states, 3 class distinction is becoming more pronounced and the richer are getting richer by exploiting the poor. If Marx is correct in predicting the success of the working class in overthrowing the oppressive conditions of capitalism, then we should allow the organic progress of capitalism to fulfill its own destiny. History tells us that the worker will never triumph in his pursuit for a healthy and equitable lifestyle. In countries from the Soviet Union to North Korea, wherever private property was abolished, state ownership rather than collective, public ownership took its place. Far from

E-commerce law Essay Example | Topics and Well Written Essays - 6000 words

E-commerce law - Essay Example e, offer, or delivery of property, goods, services, or information, whether or not for consideration, and includes the provision of Internet access†2 E-commerce has developed rapidly and has a huge potential in the 21st century. In August 2005, one of the research institutes in America published that in the past several years the development rate of electronic commerce was up to 97%, occupied 8% of the total trade in American.3 According to United Nations Conference on Trade and Development, the electronic commerce total trade figure was 12 ä ¸â€¡Ã¤ º ¿dollars in the world within 2006, which is 18% of international trade volume. It also indicated that electronic commerce will keep increasing with the rate of 50% within the future. In China, electronic commerce started developing rapidly within recent years, especially in big cities such as Beijing, Shanghai and Shenzhen. In 2004, the total electronic trade value was 4400 million Yuan, which was an increase of 47% compared with 2003. The figure increased sharply into 6000 million in 2005.4 Xiaoping Song, the head officer of China Electronic Commerce Association, indicated that the development of electronic commerce in China will come within a booming era.5 This paragraph below shows the development of e-commerce trade value in China from 2001 to 2006. The unit of each year is hundred million Chinese Yuan. Although the development of electronic commerce has been both rapid and dramatic, it makes an ongoing process in taxation even more evident. It challenges both tax authorities and taxpayers throughout the world. How to maximize the potential efficiency gains of the Internet and protect the revenue base without hindering the development of new technologies are challenges for tax authorities. Tax bases are becoming more and more mobile.6 As to the issue of China, it is vital for Chinese government to make more effort for the protection and development of this sun-rise industry. However, due to the emergence of

Community Project that is Hand Washing Education from Kindergarten to Term Paper

Community Project that is Hand Washing Education from Kindergarten to 3rd Grade - Term Paper Example diseases which might be caused due to improper hand-washing practices, a plan needs to be proposed for creating awareness within the Carroll community and also would involve a number of definite activities. Each activity will be highly focused towards demonstrating the significance of hand-washing for the kindergartens and grade 3 children within the various areas of the community. A large number of proposed events will be executed in different locations which would entail school and community based programs with respect to creating awareness concerning the needs of hand-washing for the children within the Carroll community. Kindergarten significantly refers to the education program intended for the children in their preschool periods. The proposed planning for providing educational program related to the significance of hand-washing will include certain activities for the kindergarten till grade 3 children across the Carroll community. The proposed plan will involve certain objectiv es such as, general information that is when to wash hands, the actual process of washing hands along with the use of appropriate soap and liquid materials and miscellaneous information regarding prevention of probable diseases (Harris County Public Health & Environmental Services, 2008). General Information The general information of the awareness program will include various information and impacts related to germs which give rise to a number of physical ailments. With this concern, the hand-washing education program for the kindergartens in the Carroll community will highly focus to deliver the information regarding the negative influences of the germs. The awareness program will be focused to provide information on various communicable diseases to all the government as well as privately... This paper stresses that the hand-washing education program can be considered to be one of the foremost exercises for the kindergarten children to keep them away from the adverse affects of bacterial and other infectious diseases. With this concern, the program will be beneficial for this segment within the Carroll community in order to educate them towards fighting against the germs which are hidden in the skin. The hands are measured to be one of the major carriers of various types of germs from other person or environment to the body. Hands can pick up microorganism from objects that are touched by other persons which might create a vulnerable condition for the human body. Therefore, an appropriate process of hand-washing can be highly considered to be necessary in order to prevent various types of germs that are transferred from the environment or any other subjects. This report makes a conclusion that the hand-washing education program for the kindergarten to grade 3 children can also be considered as one of the major steps for communicating the significance of hand-washing along with the other major issues that might get prompted due to non-washing or inappropriate washing of hands. However, it is also important to address a standard health need along with an effective support of the stakeholders in terms of conducting hand-washing education program for any community.

Inventory Management Essay Example | Topics and Well Written Essays - 2500 words - 1

Inventory Management - Essay Example This research paper examines the aspects of inventory management based on the fact that inventories are the major expense incurred during the operations of any organization. In this regard, it is prudent for managers to emulate effective systems of controlling their stock. In order to meet the demand of their customers, most businesses maintain an inventory system that ensures optimal inventory is maintained while at the same time tracking the movement of stock. Organizations that are product-oriented greatly value the concept of inventory control. For example, in order to enhance efficiency in their operations, manufacturers aim at having as little inventory as possible (Andrew and John 35).On the other hand distributors are focused at maintaining a certain amount of stock that meets the needs of their customers. This paper seeks to analyze various methods that Wooden Wonders Ltd can emulate in order to ensure that costs of ordering and holding inventories are minimal as well as ens uring that company inventories are sufficient and not surplus. Economic order quantity entails the level of inventory that minimizes the ordering cost as well as the inventory holding costs. The model that was developed by Ford Harris in 1913, seeks to identify whether or not the inventory held by a company is reasonable. One of the major aspects of EOQ is that it is used if there is no change in demand for the product throughout the year. The model consists of fixed cost that does not change regardless of the quantity of the units ordered.

Project annual report Research Paper Example | Topics and Well Written Essays - 1250 words

Project annual report - Research Paper Example The most common skin disease treated here is acne. People of every age, especially the teenagers are very prone to this disease (Cohen, 2011). Oncology Our department of oncology delivers comprehensive treatment for cancer for both the adults and children with hematologic malignancies or solid tumours. Our aim is to provide the best possible care to patients,  build a world recognized environment for clinical research and laboratory. Biological, novel drug and immunologic targeted therapies and gene therapies are being intensively studied within the department to determine if these therapies can be used for cancer treatment. Members of the department collaborate with allied health professionals and physicians in related medical specialties for example: the Pain Clinic, Radiology, Psychology and Psychiatry, Infectious Diseases and also all the surgical subspecialties in order to ensure that cancer patients with their families have access to total care for their psychological, physic al, spiritual and emotional needs. The department of oncology diagnosis and treatment of every kind of cancer, including: head and neck tumors, brain tumors, kidney cancer, ovarian cancer, sarcomas melanoma, gynaecological and pancreatic cancer, biliary cancer, neuroendocrine and hepatoma. A few days back, our specialists successfully grafted patient’s brother’s bone marrow into hers. The patient was only a few months old and the doctors were really happy with the outcome as the cancer was in its last stages (Oncology in Minnesota, 2011). Gastroenterology Gastroenterology department provides medical treatment and expert diagnosis for patients with disorders of the liver, gallbladder, oesophagus, pancreas, stomach, small intestine and colon.  Our Gastroenterologists use the most recent endoscopic advances to carry out hundreds of minimally invasive procedures every month. These include sigmoidoscopy, colonoscopy  and state-of-the-art procedures such as endoscopic ul trasound (EUS) capsule endoscopy and  endoscopic retrograde cholangiopancreatography (ERCP). Apart from these services, other innovative procedures and treatments options include: Endoscopic Pancreatic Function Test, Cryoablation for Barrett’s Oesophagus, Endoscopy Therapy for IBD and Extracorporeal and intraductal Lithotripsy. The most common diseases we see in this department are Constipation in children and adults, diverticulitis, diarrhea, helicobacter pylori, gall bladder diseases, iron deficiency anemia, peptic ulcers, ulcerative colitis, nausea and vomiting, sigmoidoscopy and inflammatory bowel disease. A few days back, the department treated a patient who was unable to swallow food and liquid. Initially we could not find the cause but then it came out to be achalasia. In achalasia the oesophageal sphincter muscle does not relax normally. As medications are not an effective we performed a surgery, which fortunately was successful (Department of Gastroenterology & Hep atology, 2011). Pulmonary: We use the radiology department and the path lab for various tests, and X-rays. Radiological tests such as echocardiogram, ventilation perfusion scans, electrocardiogram, and CT scans are performed on these patients for their quick and efficient diagnosis. Several of the blood tests that we carry out are the LFTs

The IMO Future of Nursing Report Research Paper Example | Topics and Well Written Essays - 750 words

The IMO Future of Nursing Report - Research Paper Example The IOM report has put forth recommendations with regard to core areas of nursing among which nurses' education command greatest priority. What this vision document has envisaged in the field of nurses' education is the interest area of this paper, the specific recommendations of the IOM report being, 1) increase the proportion of nurses with a baccalaureate degree to 80% by 2020, 2) double the number of nurses with a doctorate by 2020, and 3) take steps to ensure that nurses engage in lifelong learning (Hassmiller, 2010, p.7). As far as my career as a nursing professional is concerned, these recommendations have great value just because increasing my level of education will enhance my competence in the job market, where professional autonomy and high level competence are to go hand in hand in the future (Fights, 2012). Keeping myself under a life-long learning regime will also help me fulfill the new and demanding roles that a nurse has to perform in modern health care scenario (Fig hts, 2012). As envisaged by the IOM report, for nurses to become a perfect workforce in terms of quality and quantity, the recommendations on nursing education are of paramount importance. As the nation is facing nurses' shortages, it is a contradiction that nursing schools owing to fund constraints, are rejecting â€Å"thousands of qualified applicants† (Linda, 2011, p.196). ... The practicing nurses are constrained by the difficult-to-practice provisions that require them to have â€Å"additional degrees† in order to get â€Å"faculty or APRN positions† (Linda, 2011, p.196). The ground reality being this, the IOM recommendations to increase the proportion of nurses with a baccalaureate degree to 80% by 2020, double the number of nurses with a doctorate by 2020 and make nurses engage in lifelong learning, are integral part of the real reform one is looking ahead of. This is also necessary just because 60% of the nurses in the workforce are now entering the profession with a n associate degree or even less academic qualification (Linda, 2011, p.196). Relaxing of procedures for working nurses to get additional degrees is also a part of the IOM package recommended (Linda, 2011, p.197). The benefits of a better educated nursing work force starts with enhanced â€Å"patient outcomes† and completes with a leadership role for nurses in the heal th care sectors (Linda, 2011, p.197). It is in this context researchers like Linda (2011) has called for the nursing education reform to shift â€Å"entry level nursing education [†¦] entirely to the baccalaureate level† through mobilizing government funds (p.198). Equally important to educational reforms, is the necessity to engage the already employed nurses in a life long learning process (Kuehn, 2010, p.2345). This is not any more a luxury that a few can enjoy but a basic requirement for a health care system where nurses have to be full partners with physicians and take up a leadership role (Kuehn, 2010, p.2345). Nursing is a highly competitive professional environment in which every new recruit has to keep up to the challenging and changing demands of the

Merger & Acquisition in Pharmaceutical Industry Dissertation

Merger & Acquisition in Pharmaceutical Industry - Dissertation Example This essay stresses that M&As can be motivated from multiple sources. This conclusion is supported by industry surveys of pharmaceutical firms who report having multiple M&A goals: grow the core business, realize cost synergies, acquire new technologies, gain competitive advantage, generate fiscal advantage, and so on. Such a phenomenon is not unique to pharmaceutical firms; firms in other industries typically have multiple objectives in pursuing M&As. It is possible, of course, that many positive aspirations are voiced to disguise underlying motivations for cost synergies. This paper makes a conclusion that the problem with multiple rationales noted in these other industries may also pertain to pharmaceuticals: the lack of a clear focus in the merger and the presence of conflicting agendas. In the presence of multiple goals, the intentions of the two firms (particularly if one acquires the other) are likely to diverge, if not conflict. Moreover, there may be a simultaneous (and confusing) effort to cut costs and pursue growth. Other problems that stem from multiple rationales concern the merger implementation effort – for example, the difficulty in mapping out the implementation steps due to the need to accommodate a variety of potentially conflicting interests and directions. Multiple rationales may thus prove dysfunctional during the merger transition and lead to unresolvable conflicts. Industry analysts argue that one party in clear control, with a dominant economic rationale, a simple program, great communication, and excellent execution, is the critical ingredient for M&A success.

The Two Burials In Beowulf Essay Example for Free

The Two Burials In Beowulf Essay The focal point of this essay is to present a clear and original argument in relation to the two burials that begin and end Beowulf. Scyld ScÄ“fing’s burial at sea in lines 24-46, and Beowulf`s burial in lines 2755-2796. It would be evaluated and analyzed the difference of these two funerals and probable reasons behind the difference and the details of two methods of burial that depict about the two men and about their cultures. However, it would also be ascertained whether these differences are just aspects of two different cultures of the basically same landscape but modified over a huge period of time frame. The journey undertaken by Beowulf is not only personal journey of self-discovery, but journey that establishes the values of the culture. While the personal adventure and situations are unique, the travels of Beowulf are representative of each human’s quest to find meaning and purpose in life. As epics of the oral tradition, Beowulf did not appear in writing until many years after the stories originated. Through the many retellings of the tale, probably changed significantly over time; however, the essences of the society and the culture have survived. In many ways, Beowulf is not only epic and myth from their time period, but also serves as historiographies of the society and culture of the time and the funeral ceremonies depicted in the epic, first the incident of Scyld ScÄ“fing`s burial at sea and then the narrative of Beowulf`s burial, are enlightening enough for understanding the nature of customs and funeral rituals. (Lamb, 378, 2-4) At the time of the earliest telling of Beowulf, the people were pagans. With the acceptance of Christianity, â€Å"God† provided the people of Beowulf’s time with an explanation for good and evil and an afterlife for the souls of those who followed God. As Breizmann points out that later generations attempted to incorporate their Christian beliefs, the text â€Å"abounds with inserted narratives† (Breizmann 1030). When Grendel terrorizes the mead hall, the explanation is that, â€Å"He was spawned in that slime, /Conceived by a pair of those monsters born/ Of Cain† (104-106). This Christian theme reappears several times in the epic, and when Beowulf is dying, he says, â€Å"I can die, here,/ Knowing the Lord of all life has never/Watched me wash my sword in blood/Born of my own family† (274-43). . Because he has been good and has served his god and his people, when Beowulf dies, â€Å"Almighty God Himself, was moved, / To let him enter† (3056-7). This influence alone drifted initial purity of the epic from its initial cultural originality. The funeral of Scyld ScÄ“fing appears to be more concerning the original ritualistic rites of the actual time when the epic was composed. In Scyld ScÄ“fing’s case it was found that the rituals includes placing various arms and armors with other valuables with the dead and drifting the body in the sea on a boat or burn it. In this case, the boat was drifted away. This is specifically a Scandinavian ritual and was well in practice when the epic was conceptualized. We can find this funeral rite in lines 24-46 of the epic. The text reads. â€Å"His people carried him to the sea, / which was his last request. / In the harbor stood / a well-built ship, / icy but ready for the sea./ They laid Shield there, / propped him against the mast / surrounded by gold / and treasure from distant lands./ Ive never heard / of a more beautiful ship, /filled with shields, swords, /and coats of mail, gifts / to him for his long trip.† (Naik, ed. 182-183) this is in stark contrast with the funeral rites of Beowulf. Here we find that â€Å"Wiglaf ordered / the brave warriors / to carry wood / from far and wide / to the funeral pyre / for the great leader†¦. There they laid / the famous prince / and lamented / that beloved lord. / Warriors then built / the greatest of fires. / Wood-smoke ascended, / dark black over the flames.† (Naik, ed. 294) This form of funeral is basically aligned with the Roman concept of ritual ceremony that the Christian community initially took and implemented in this epic. Thus it is obvious that this part was changed and incorporated in a much latter stage. (Lamb, 379, 5) While the rituals and adventures of Beowulf are pleasant tales of quests, the real value of the epic is the glimpse they provide of ancient cultures and peoples. In addition, Beowulf is links between the past and the present and between the values all cultures seem to share. Although the cultural and historical contexts change, certain human truths do not, and in the end, like Beowulf, all men leave their earthly existences, perhaps with the hopes that the myths they leave behind will provide lessons for those who come after them. This is more aligned to the Christian learning than ancient pagan thought process. These incorporations result in the intermingled format of affairs in terms of cultural identifications. (Lamb, 380, 1-3) Thus in the ultimate conclusion it can be well ascertained that the influence of different culture and religion affected the original epic with various additions making it juxtaposed within the different cultural aspects spread over a huge time period. The funerals depicted in the epic are just result of these changes and thus it is unable to tell us anything specific on the topic of funeral rituals during the era when this epic was composed initially. References: Breizmann, Natalia. â€Å"Beowulf as Romance: Literary Interpretations as Quest.† MLN 113.5; (1998): 1022-1035; JSTOR; Retrieved on 23 February 2007 http://www.jstor.org Naik, S; The legends of the North: A compilation of ancient epics; National Book Trust; 2006 Lamb, Davis; Cult to Culture: The Development of Civilization on the Strategic Strata; National Book Trust. 2004

Cognitive Behavioral Therapy and the Person Centred Therapy

Cognitive Behavioral Therapy and the Person Centred Therapy Since the late 20th century, psychotherapy has been described as an important aspect in the study of psychology. Due to its importance, psychologists have been actively involved in the identification of the critical approaches in counselling and psychotherapy (Corey 2009). Psychologists have come up with different theoretical models of counselling that are applicable at different situations during psychotherapy (Fall Holden 2010). The application of these theoretical models of counselling have helped in overcoming the impact of several emotional as well as psychological difficulties such as stress, depression, anxiety, anger, and other emotional problems (Fall Holden 2010). However, despite the universal application in solving similar problems in human beings, these theoretical models of psychotherapy possess distinct differences as well as similarities. A comparison and contrast of the major theoretical models in counselling is therefore critical in understanding the application o f each theory in psychotherapy (Corey 2009). This paper compares and contrasts three theoretical models of counselling. For comparison and contrasting purposes, the paper has identified three main modalities: Cognitive Behavioural Therapy, the Person-Centred Therapy, and Gestalt Therapy. This paper will describe the underpinning assumptions of each model, the goals of therapy in relation to each model, the therapeutic relationship including the role of the counsellor and the client, the key techniques of each model and the major limitations in relation to each particular model. The paper will describe each theoretical model of counselling while comparing and contrasting with the others utilizing the aforementioned aspects. Cognitive Behavioural Therapy (CBT), Person-Centred Therapy, and Gestalt Therapy CBT, Person Centred Therapy and Gestalt Therapies are three theoretical models that have been applied in psychotherapy for many years. Despite their similarities and use in counselling, the three theoretical models hold distinct differences from each other. These differences are realized especially in regard to the assumptions, the goals of each, therapeutic relationship, key techniques of each and limitations (Corey 2009). Being one of the most preferred theoretical models in counselling, CBT has demonstrated explicit justifications as well as definite rates of success in most of the instances where it has been applied (Brewin 1989). The diversity of its applications in major psychological and emotional problems has also encouraged most psychotherapists to utilize it in therapeutical sessions (Stallard 2002). In contemporary psychotherapy, as described by Stallard (2002), CBT has been integrated with other theoretical models due to its multidimensional nature. CBT has been applied in clinical psychology and other psychological therapies on the basis of its premise of the importance of thinking about individual actions and feelings in relation to psychological and emotional health (Fall Holden 2010; Ingram Siegle 2000). Person-Centered Therapy was developed by Carl Rogers in the 1940s, and has been a critical theoretical model in counselling. According to Fall Holden (2010), this theory of counselling developed in three different phases. In the first phase, the theory focused on how the nondirective counsellors conduct differed from that of more directive psychotherapists such as psychoanalysts and behaviour therapists (Fall Holden 2010, p 171). The second phase focused away from the counsellor and firmly onto the client as a responsible agent whose nature provided the rationale for the counsellors therapeutic conduct (Fall Holden 2010, p 171).The third phase emerged when the theory included past counselling philosophies which formed major requirements of conventional psychology (Vacc Loesch 2000). Gestalt Therapy, on the other hand, emerged in the 20th century. As described by Fall Holden (2010), Gestalt therapy grew from a reaction to classical psychoanalysis that permeated the psychological community of the early twentieth century (p. 201). Developed in the 1940s by Frederick Fritz Perls, Gestalt Therapy focused on cultivating growth rather than pathological remediation, (Fall Holden 2010, p 202). Actual psychological experiences are the major emphasis of the gestalt therapy. Underpinning Assumptions Cognitive Behavioural Therapy (CBT), Person-Centred Therapy and Gestalt Therapy have differing underpinning assumptions that make each therapy distinct. CBT assumes that the occurrence of behavioural and emotional problems in most individuals is due to the nature of people incorporating faulty thinking (Dryden Bond 2000). CBT also assumes that the manner in which individuals perform and believe is determined and influenced by individual cognition. The counselling is therefore focused towards the cognition and behaviour of the individual (Ingram Siegle 2000). During CBT, the importance of decision making, thought, questioning and action is stressed. CBT assumes that counselling is a process that entails learning, acquisition of novel talents as well as learning new coping mechanisms for common psychological and emotional problems (Corey 2009, Stallard 2002). In person centred therapy, it is assumed that humans are positive and due to this positivity, they tend to be inclined towards the achievement of complete functionality of both their bodies and minds (VanKalmthout 1998). In applying this model in counselling, it is assumed that the immediate experiences in an individual have occurred due to lack of past awareness about the problems. The theory has it that after therapy, the individual will possess actualization that will impact on his or her potential to move from being unaware to being aware of his or her feelings, and will have self trust and think positively in relation to his or her life (Rennie 1998). Gestalt Therapy assumes that for an individual to achieve personal wholeness in terms of thinking, feelings as well as behaviour, they have to work hard (Brownell 2010). This theory assumes that if an individual is allowed to flashback on past experiences, they will be able to relate them to the present experiences and then connect the two. Fall Holden (2010) claim this model of counselling utilizes an experiential advance that holds its grounds on the immediate experiences therefore emphasizing on individual responsibilities as well as choices. Goals of Therapy The three theoretical models possess different goals. CBT challenges individuals to face the behaviours, norms, and beliefs that affect their psychological and emotional health (Dryden Bond 2000). CBT also encourages clients to be more aware of their thoughts therefore encouraging clients to change their feelings (Vacc Loesch 2000). Person-Centred therapy aims at providing individuals with an environment that is safe and favourable for exploring their well being (Rennie 1998). By encouraging clients to explore well being, Person-centred therapy ensures that clients recognize all the challenges that they have faced in their emotional and psychological growth. Further, this therapy enables clients to realise aspects of self worthiness that had been imprecise during their past (Tudor Worrall 2006). The goals of the Gestalt Therapy also differ from those of CBT and person centred therapies. Basically, Gestalt therapy aims at assisting emotionally and psychologically affected individuals in advancing towards self awareness in relation to their day to day experiences (Brownell 2010). This encourages clients to be expansive especially in making choices in regard to their lives. However, the gestalt therapy in contrast with the CBT and person-centred therapies aims at assimilation but not at psychoanalysis which is common in the other two therapies (Fall Holden 2010). Therapeutic Relationship In relation to therapeutic relationship, the role of the counsellor and client becomes critical in ensuring that the outcome of the therapy is desirable. In relation to the three theoretical models of counselling under discussion, the therapeutic relationships differ from one model to the other. In each model, the client and therapist hold different roles (Corey 2009). The therapeutic relationship in Cognitive Behavioural Therapy, the therapeutic relationship resembles the relationship between a teacher and a student. The therapist acts as the teacher and the client as the student. According to Romana (2003), the role of the therapist is to give therapeutical instructions to the client who listens and does what the counsellor says. In this relationship, the counsellor employs directive structures to direct clients on behaviour changes (Dryden Bond 2000). In this case, the counsellor acts as the focal point since he impacts much on the cognitive and behavioural changes in the client. However, for desirable results, collaboration is ensured during therapy (Gilbert Leahy 2007). The counsellor utilizes the Socratic dialogue that is critical in supporting clients in tenets such as the identification of the beliefs, norms and values that have impacted on the psychological and emotional functionality (Romana 2003). Further, the counsellor encourages the client to change these beliefs as well as identify an unconventional rule for present and future living. In this case, the counsellor helps in promoting the adoption of remedial skills of learning (DeRubeis, Tang Beck 2001). In this relationship, the client always gets new insights in relation to the problems he/she is experiencing and therefore decides on efficient and effective means of acquiring change (Gilbert Leahy 2007). In the person centred therapy, the therapeutic relationship is distinct from CBT and gestalt. In Person-Centred Therapy, the relationship between client and counsellor is crucial (Tudor Worrall 2006) because therapy is centred towards the client as the client is the focal point of the therapy. Due to this, the counsellor must ensure that respect, genuineness, and empathy towards the client are maintained. Further, communication is also critical in this model especially between the client and the therapist. The relationship must equal as it is crucial in aiding behaviour change in the client (Wilkins 2010). Therapeutic relationships in the Gestalt Therapy hold central significance. The counsellor and client establish a relationship that is centrally placed. In this therapy, the relationship only depends on the nature and quality of the therapeutic measures being given (Brownell 2010). In contrast to CBT and person centred therapies, gestalt therapy depends much on the attitudes of the counsellor towards the client. The client is his own interpreter hence the counsellor only helps the client to interpret his behaviours and experiences (Brownell 2010). Therefore the role of the counsellor is as an aid. The client identifies his experiences and works on how to change the experiences that affect his current psychological and emotional health (Fall Holden 2010). Key Techniques There are different techniques applicable in the three models of counselling described in this paper. CBT utilizes techniques aimed at personal counselling. The theory utilizes the Socratic model that entails several questions to be answered by the client. Corey (2009) denotes that therapists utilize a variety of cognitive, emotive, and behavioural techniques; diverse methods are tailored to suit individual clients, (p. 466). However, the client is also allowed to ask the counsellor some questions. Further, the theory employs the aspect of homework that encourages the clients to practice the skills learnt. Therefore the major technique of CBT is the ABC technique that utilizes the Socratic model (DeRubeis, Tang Beck 2001). In client centred therapy, the techniques differ from those of CBT. While CBT applies assignments and Socratic model, Person centred therapy makes use of the attitudes of the counsellor as the major technique. The attitude of the counsellor towards the client dete rmines the outcome of the therapy (Tudor Worrall 2006). However, this therapy utilizes aspects of hearing and listening and clarification of ideas and feelings. This therapy does not utilize techniques that entail directive aspects. In person centred therapy, there is no probing and questioning; common aspects in CBT therapy (Wilkins 2010). In the Gestalt therapy, the techniques used contrast those of CBT and person-centred therapy. As asserted by Corey (2009), this therapy uses a wide range of experiments designed to intensify experiencing and to integrate conflicting feelings, (p. 466). Limitations Though the theoretical models of counselling described in this paper are necessary in counselling, each model has several limitations. The CBT is believed to have an aspect of playing down the emotions of the clients. It lacks the focus on determining the underlying unconsciousness in the clients and due to this fails in relating the clients past with the present experiences. Since it entails confrontation, this therapy may witness cases of termination as most clients may not cope with its expectations (Fall Holden 2010). The limitations of the person centred therapy are distinct as compared to those of CBT and Gestalt. Since the therapist is a passive entity during this therapy, cases of limited responses are occasional. There is lack of direction for most clients since the counsellor remains inactive (Wilkins 2010). In cases when crisis occurs, the clients will lack support. The theory lacks the application of novel knowledge hence cases of rigidity are common (Tudor Worrall 2006 ). In Gestalt Therapy, limitations include expressions of emotion due to the techniques that are employed. Clients in most cases fail to acquire or reach the required thresholds of the therapy since cognitive aspects are not dealt with. Conclusion This paper has described three theoretical models including CBT, Person-Centred and Gestalt. The paper has explored the underpinning assumptions of each model while comparing and contrasting the assumptions. It has also identified the goals of each therapy as well as the therapeutic relationships. The paper has also compared and contrasted the key techniques utilized in the three models as well as the limitations of each model. Although it is established that each of the three models is distinct from the other in terms of the described concepts, the three theoretical models are critical in psychotherapy.

Does Managing An Organizations Culture Replace Bureaucracy Management Essay

Does Managing An Organizations Culture Replace Bureaucracy Management Essay Bureaucracy is concerned with the imposition of rules and the attitude that management knows the best. There is a strong hierarchy, and no involvement of lower level employees; work-to-rule principle, there is division of labour and impersonality (see Fincham and Rhodes,2005). Weber argued it to be the absolute necessity in modern times since it is the most technically efficient model the decisive reason for the advancement of bureaucratic organizations has been purely its technical superiority over any other forms of organizations (Weber:1964). Therefore, the question arises as to which is the best way to achieve the coordination and control of an organization, Webers claimed technically efficient model bureaucracy, culture management using Peter and Waterman claims for Human Relations or post bureaucratic approaches and so on , which will be argued upon in this essay, and giving a conclusion in the end. Bureaucratic organizations develop a culture of the master knows all and is always right. This was facilitated by unskilled work requirements and hence, managers were able to keep important information to themselves, with no discussion with those down the hierarchy. Due to low skill levels, employees were easily replaceable, obedience to rules was fairly easy to achieve, and employees themselves were reluctant to participate due to lack of knowledge. Such a system is easily maintainable in a situation of unskilled workers, who are just required to work along the machinery pace, controlled by top management (see Charlie Chaplin- Modern times). However, employees are now more educated than ever before, they want to be appreciated for the higher level efforts they place and the greater knowledge they posses. Peter and Waterman in their book In search for excellence argue that the workers have more to give and managers have more to gain if they are willing to listen and understand employ ees feelings. This point is further justified by the issue of job security. Managers deliberately restricted individual autonomy since they feared the loss of their own positions if workers know more. They deliberately used technology to deskill work as they feared their seats being at risk. Lane(1988) argues that higher education has made managers less insecure and more willing to delegate work to those below them. The Japanese success (Clarke and Newman:1993) featuring introduction of new cost effective means of production, teamworking, and continuous production (Kaizen): someone who work daily on an issue understands the problem more than those who have virtually no practical experience about it, and small contributions by every worker leads to continuous improvement in productivity, whereas technology gives only a one off improvement, accelerated the establishment of formal culture in which employee contributions could be formally encouraged. Teamworking was giving boost to the productivity in Japan, with American firms losing out, led to the culture establishment using Mayos claim for human relations theory, and away from Webers ideal bureaucratic model. A movement from standardized mass market products to niche marketing; concentration on each individual market segment requiring flexible specialization(Piore and Sabel: 1984), increased globalization and competition(Lash and Urry:1987) and emergence of complicated technology giving power to people who possessed knowledge about it, trade unions pushing for more employment rights and shift towards demand driven economies(Moody:1987) emphasizing the inflexibility of large scale organizations, led to the emergence of Post bureaucratic Organizations(PBO), reinforcing that bureaucracy is not perfect. However, more power to those down the line may lead to chaos as everyone will be pushing forward their own ideas, PBO no longer remain stable since more worker autonomy may lead to confusion, as Willmott places it Autonomy is slavery, Bureaucracy is freedom(Willmott:1993). This may also lead to jealousy and rivalry amongst employees, and groups will be concerned about their own productivity rather than moving towards the corporate goal. Issue of inequality may arise if views of a certain person or group are given more importance than others, leading to conflicts, and deviation from the corporate mission. Decentralized culture would mean that there is a quick response to market changes, in competitive environment decentralization will help the business to keep its competitive edge and avoid time wasting in decision making. However, what will happen in situations that put the corporate image at risk? In this case, decentralization might lead to chaos and conflict only; bureaucratic organizations which are centralized maybe preferred more. Network firm arise as organization grows complex and global rather than a hierarchy: a set line of accountability and authority, free from confusion. Again, stability is at risk, as control and command in a bureaucracy are taken over by employee empowerment and participation; chaos and conflicts are inevitable(see Thompson and McHugh: 2002). Therefore, I believe managing a culture based on Post-bureaucracy doesnot completely undermine the need for bureaucracy. Bureaucracy Dysfunctions and work definition Peter and Waterman argue that bureaucratic organizations: deskilling of work, strict division of labour and strong hierarchy, may lead to monotonous, fatigue and skill rottening, which leads to workers losing interest and adverse productivity. The solution to this was provided by Dickson and Roethlisberger in their human relations theory in which they argued that management should develop a culture which is concerned towards workers needs, soul, believes, and values. Work, as defined by Watson certain effort and commitment offered by the employee to the employer in return for monetary and other rewards(Watson: 2006): these other rewards are clearly the autonomy and empowerment, being appreciated for a work well done and so on, as recognized by Mayo also. Therefore a change in the work definition from Webers work-to-rule, to Watsons commitment and effort require the establishment of a more understanding culture. Burawoy(1980) argue that workers have a moral commitment to work ; work p rovides identity, as opposed to Foucault who believes that the instrument of discipline and punishment should be used; where a normal behaviour is described and there is control depending upon the power of individual. Keeping the issue of fatigue and interest in mind, I believe that managers should concentrate on selecting the right person for the right job (see Blau and Schoenherr:1971). Whether a bureaucratic culture is preferred or a lose control one, the right employee type should be chosen to fit in. Perhaps the greatest argument made in favour of bureaucracy is by Weber that it creates an iron cage of rationality; all decisions made are free from sentiments, emotional bias and error, and every action is carried to amplify business success. The question arises, whether it is practical or just an ideology? To be rational one must possess knowledge and understanding of all the relevant information, but no ones knowledge is perfect, so can a rational decision be taken. Simon addressed this as bounded rationality. Bauman(1989) argued that too much concentration on cost effectiveness is dangerous as it may undo value (ethical) judgments. Merton(1949) argued that it might be the case that rules become more important than result, which may lead to inefficiency, as thought by Blau(1955), who feared that trade unions may set up an agreement of work to rule only. Ritzer(2000) argued that bureaucracy has dehumanizing effect (see The McDonaldization of Society), which is unethical. However, all of these arguments are ignored by Du Gay(2000) who says that bureaucracy protects against unfairness. Although bureaucratic organizations may set up strict obedience to rule and formal communication channels but Whyte(1943) argues who can stop informal channels from existing? These grapevines are disruptive and may cause revolts against management. Weber argues that trust is installed in bureaucratic organizations since everything is known, where as in case of Post bureaucracies a sudden change of attitude maybe seen with suspicion contradicting Morgan and Sayers views(1988), who believe in the opposite. Management attitude and relevance to Taylorism McGregor argued that how culture is managed depends to a large extend on what is expected of the employees: management perceptions about their employees. If managers believe that workers are loyal, see work as natural and use their own initiative(Theory Y), then he might set a loose culture with more autonomy. If however, managers believe workers are lazy and need to be urged and pushed to work then a work to rule(Theory X) atmosphere may be preferred. Child(1984) thought bureaucratic organizations have close relevance to Taylorism: dehumanizing work, economic man and master knows all, but, the important point to note is that it was only successful in old less competitive times. With the emergence of flexible firms (Atkinson: 1984) and networks this becomes more of an ideology. New management styles and normative control Peter and Waterman in their literature argue that managers should move from being bureaucrats to more creative and flexible. Clarke and Newman (see Clarke, John and Newman: 1993) further suggest that managers should : Have a visionary quality : inspiration for staff Be peoples centered: encourage employee contributions Be customer centered: dynamic to adapt to market changes Manage culture: not by creating rule focused/bureaucratic organizations that inhibit flexibility but creating loose tight organizations, giving way to centralization and decentralization as argued by Peter: an essential factor in leadership à ¢Ã¢â€š ¬Ã‚ ¦.is to influence and organize meaning for the members of organization(Bennis and Nanus:1985). Kunda High Technologies studies and Etzionis work argues about normative control, where employees character should be taken over rather than his work; shape behaviour in purposive way( Lammers :1981). Creation of a family culture will encourage worker to give his every effort for the success of the work; culture fosters success(Deal and Kennedy:1982). By creating a playful environment, managers can control the personal life of employees and mold their actions to obtain desired work behaviour. However there are sinister and aggressive sides of normative control: marriage failures and poor health may drag down the productivity and image of the company (see culture control and culture management: 2000). Conclusion Bureaucracy has certain advantages interms of stability, rationality and planning, and so does the development of a strong formal culture based on worker autonomy and entrepreneurship. Fletcher Byrom argued make sure you generate a reasonable number of mistakes, which is considered to very important by Peter and Waterman, who argue that successful companies need to innovate , carry out research and develop loose tight properties. I believe that much depends on the type and size of business: a large firm comprising of several thousands of employees, it would be time consuming and disruptive to give autonomy and might cause rivalry and conflict: preferring bureaucracy. Incase of delayered globalised firms like multinationals, networks and flexible firms, culture management and empowerment is required. Furthermore, due to variation in human nature who can be sure which factor is a motivator? Whether autonomy and establishment of a strong culture actually facilitates motivation or causes disparity between formal and informal culture as in Disney. Whether employees take pride in empowerment, as thought by Berggen or are too shy, afraid and lazy to take responsibility? Some argue that PBO is not a new concept but merely a redefinition of old bureaucracy: it has driven out of bureaucracy. As Smiricich argues organization is a culture, I believe that bureaucracy and culture management are not the alternatives for each other, but, should be used simultaneously and interchangeably to boost progress, depending upon the situation; Peter and watermans claim for simultaneous loose-tight properties.

Study of Genotype X Environment Intraction in Asiatic Cotton Gossypium

Cotton is known as â€Å"White Gold†. Gossypium arboreum belongs to family Malvaecae with diploid set of genome have 13 chromosome number. Genotype Ãâ€" environment (GE) interactions have major role in development of improved cultivars. A cultivar is said to be commercially successful, if it performs well across the range of environments in which it grows. The differential response of a genotype or cultivar for a given trait across environments is defined as the genotype Ãâ€" environment interaction (G Ãâ€" E). Bilbro and Ray (1976) indicated that a successful breeding program should focus efforts on genotype yield level (average yield compared to standards), adaptation (what environment does the genotype best perform in), and stability (how consistent does the genotype yield compared to others). Genotype refers to the set of genes possessed by individual that is important for the expression of traits under investigation. The environment is defined as all non-genetic factor s that influence the expression of the trait and influence the growth and development of individuals. G Ãâ€" E interaction is a differential genotypic expression across environments (Basford and Cooper, 1998). According to Romagosa and Fox (1993), G x E interaction reduces association between phenotypic and genotypic values of a genotype. This may cause promising selections from one environment to perform poorly in one and better in another environment, forcing plant breeders to examine genotypic adaptation (Sharma et al., 1987). Varieties are tested in many environments due to changing their performance and adaptation ability. However, important G Ãâ€" E interactions decreases relationship between phenotype and genotype and also genetics improvements in breeding programmes (Comst... ... (1963) Genotype x environment interactions statistical genetics and plant breeding. Eds. Hanson, W. D. and Robinson H. F. National Academy of Science, National Research Council Publication, 982 : 164-196. Eberhart, S A and Russell R A (1966) Stability parameters for comparing varieties. Crop Science, 6 : 36-40. Lukonge E P (2005) Characterisation and diallel analysis of commercially planted cotton (Gossypium hirsutum l.) germplasm in Tanzania. Phd Thesis, University of the Free State, Bloemfontein, South Africa Myers G O (2004) Estimation of potential breeding value and genotype stability of cotton strains and varieties. http://www.cottoninc.com. Romagosa I and Fox, P N (1993) Genotype x environmental interaction and adaptation. In: M.D Hayward, N.O. Bosemark and I. Romagosa (Eds.), Plant breeding: Principles and Prospects pp 373-390. Chapman and Hall, London.

The Influence of British/Celtic Myths and Figures in Haydn Middletons Lie of the Land :: Middleton Lie of the Land Essays

The Influence of British/Celtic Myths and Figures in Haydn Middleton's Lie of the Land The following is a list of explications pointing towards British and Celtic myths and figures. While pursuing the Celtic influences of Middleton's novel, I found myself searching for the meaning of other present mysteries. This author's twist of two cultures creates a spectrum for possible explication. It seems that the Celtic material melds into British society throughout this novel. In search of specific markers I found myself concentrating mostly on Haydn Middleton's use of names. Textual Explications: 1. First of all it is necessary to work with the cover pictures inside of the novel which exhibit Blake's "Dance of Albion" or "Glad Day." This art work is important because Blake, in his literary work, "personified Albion as a giant." Following the physical descriptions of David Nennius in the book, one grasps a mental picture of a large and giant like man. An early description of him found on page 15 connects him to the image of Albion. (15) "I'm large aren't I?" he said as he came to rest. "Six eight and a half in my stockinged feet." ( http://www.ealaghol.demon.co.uk/celtenc/celt_a1.htm) 2. Next of course is the reference to Albion itself. Albion is visible through Blake but also through David's story. On page 99, Emrys tells Nennius a story which confirms the name of Britain. Albion is described as "the primal archetype of the Celtic world." This name is a symbol for "all that flowed into creation of the unique and magnificent wonder known as the Celtic spirit. - The Otherworld (Albion) did not have historical foundation, but the historical world (the Britons of old called their island Alba) had an Otherworldly foundation." ( http://www.ealaghol.demon.co.uk/celtenc/celt_a1.htm) 3. Another important "mention" is Brutus. Nennius speaks of Brutus' conquests to Quinn on page 41. Brutus is said to have "founded a second Troy- Troia Nova (Trinovantum) on the banks of the Thames" where he "defeated an army of giants and chained their leaders, Gog and Magog, to be his porters." Basically Brutus is the crude Abraham or Moses of the Britons as far as ancestry is concerned. It is also important to quote that Brutus is the "great-grandson of Aeneas," who killed his dear father. 4. As long as I am examining names I must make a note on "Nennius." On page 77 of the book, Mary Machin (David's mother) buys a wedding ring and renames herself Mary Nennius after reading about Historia Brittonum. The Influence of British/Celtic Myths and Figures in Haydn Middleton's Lie of the Land :: Middleton Lie of the Land Essays The Influence of British/Celtic Myths and Figures in Haydn Middleton's Lie of the Land The following is a list of explications pointing towards British and Celtic myths and figures. While pursuing the Celtic influences of Middleton's novel, I found myself searching for the meaning of other present mysteries. This author's twist of two cultures creates a spectrum for possible explication. It seems that the Celtic material melds into British society throughout this novel. In search of specific markers I found myself concentrating mostly on Haydn Middleton's use of names. Textual Explications: 1. First of all it is necessary to work with the cover pictures inside of the novel which exhibit Blake's "Dance of Albion" or "Glad Day." This art work is important because Blake, in his literary work, "personified Albion as a giant." Following the physical descriptions of David Nennius in the book, one grasps a mental picture of a large and giant like man. An early description of him found on page 15 connects him to the image of Albion. (15) "I'm large aren't I?" he said as he came to rest. "Six eight and a half in my stockinged feet." ( http://www.ealaghol.demon.co.uk/celtenc/celt_a1.htm) 2. Next of course is the reference to Albion itself. Albion is visible through Blake but also through David's story. On page 99, Emrys tells Nennius a story which confirms the name of Britain. Albion is described as "the primal archetype of the Celtic world." This name is a symbol for "all that flowed into creation of the unique and magnificent wonder known as the Celtic spirit. - The Otherworld (Albion) did not have historical foundation, but the historical world (the Britons of old called their island Alba) had an Otherworldly foundation." ( http://www.ealaghol.demon.co.uk/celtenc/celt_a1.htm) 3. Another important "mention" is Brutus. Nennius speaks of Brutus' conquests to Quinn on page 41. Brutus is said to have "founded a second Troy- Troia Nova (Trinovantum) on the banks of the Thames" where he "defeated an army of giants and chained their leaders, Gog and Magog, to be his porters." Basically Brutus is the crude Abraham or Moses of the Britons as far as ancestry is concerned. It is also important to quote that Brutus is the "great-grandson of Aeneas," who killed his dear father. 4. As long as I am examining names I must make a note on "Nennius." On page 77 of the book, Mary Machin (David's mother) buys a wedding ring and renames herself Mary Nennius after reading about Historia Brittonum.

My Philosophy of Education :: Teaching Progressivism Careers Essays

My Philosophy of Education Students for the most part are eager and willing to learn when placed in the proper environment. The attitude of the student is very crucial when it comes to if and how much the student is going to learn. The classroom environment is a major determinant of a student’s attitude. Students need to be taught several aspects of society by an instructor who is able to motivate and encourage. As a teacher I hope to improve the life of my students by providing them the information and ideas which will allow them to excel. Hopefully I can keep the attention of my students by involving them in the classroom and allowing them to participate in the running of the classroom. My involvement in the teaching of science on the secondary level will encourage the students to learn more about this wonderful universe of ours, what makes it work, and all the great aspects which makeup this universe. How else could I influence so many people and be a positive role model for child ren to make them want to succeed and thrive in live? My fellow classmates throughout public school were very willing to learn when placed in the right situations. Classes which revolved around the students being able to make suggestions, be involved in activities, and participate in classroom discussion were very conducive to learning. On the other hand, classes which involved a teacher lecturing and constantly passing out orders and ultimatums were not nearly as successful. Students make a decision very quickly once a new class starts on if they are going to go along with the plan and try to learn, or if they are going to shut out the teacher and be unwilling to learn. All students are not the same but for the most part there are a few self-motivated students who will not be affected by such conditions, while the majority will need the environment which encourages them to learn and succeed. I agree with Plato on this idea of having natural born leaders who are motivated and then those auxiliary members who are obe dient but not willing to participate or push themselves.

Income Tax

History Income tax levels in India were very high during 1950-1980, in 1970-71 there were 11 tax slabs with highest tax rate being 93. 5% including surcharges. In 1973-74 highest rate was 97. 5%. But to reduce tax evasion tax rates were reduced later on, by â€Å"1992-93† maximum tax rates were reduced to 40%. [2][3] [edit]Residential status, Scope of taxable income & Charge [edit]Charge to Income-taxWhose income exceeds the maximum amount, which is not chargeable to the income tax, is an assesse, and shall be chargeable to the income tax at the rate or rates prescribed under the finance act for the relevant assessment year, shall be determined on basis of his residential status. Income tax is a tax payable, at the rate enacted by the Union Budget (Finance Act) for every Assessment Year, on the Total Income earned in the Previous Year by every Person. The chargeability is based on nature of income, i. e. , whether it is revenue or capital.The rates of taxation of income are-: Income Tax Rates/Slabs Rate (%) (applicable for assessment year 2013-14) Net income range (For resident woman below 60 years on the last day of the previous year)Net income range (For resident senior citizen1)Net income range (For super senior citizen2)Net income range (For any other person excluding companies and co-operative societies)Income Tax rates3 Up to Rs. 200000Up to Rs. 250000Up to Rs. 500000Up to Rs. 200000Nil Rs. 200001-500000Rs. 250001-500000-Rs. 200001-50000010% Rs. 500001-1000000Rs. 500001-1000000Rs. 00001-1000000Rs. 500001-100000020% Above Rs. 1000000Above Rs. 1000000Above Rs. 1000000Above Rs. 100000030% ^1 Senior citizen is one who is 60 years or more at any time during the previous year but not more than 80 years on the last day of the previous year. ^2 Super senior citizen is one who is 80 years or more at any time during the previous year. ^3 Surcharge isn't applicable for any person excluding companies whose taxable income exceed Rs. 1 crore. Education cess at 2 % and Secondary and higher education cess at 1% of income-tax applicable for all person.These slab-rates aren't applicable for the incomes which are to be taxed at special rates under section 111A, 112, 115, 161, 164 and 167. For instance, long-term capital gains (except the one mentioned in section 10(38))for all assessees is taxable at 20%. [edit]Residential Status The residential status of the assessee is useful in determining the scope or chargeability of the income for the assessee, i. e, whether taxable or not. For an individual person, to be a resident, any one of the following basic conditions must be satisfied:- Presence of at least 182 days in India during the previous year.Presence of at least 60 days in India during the previous year and 365 days during 4 years immediately preceding the relevant previous year. However, in case the individual is an Indian citizen who leaves India during the previous year for the purpose of employment (or as a member of a crew of an Indian ship) or in case the individual is a person of Indian origin who comes on a visit to India during the previous year, then only the first of the above basic condition is applicable.To determine whether the resident individual is ordinarily resident the following both additional conditions are to be satisfied:- Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year. Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year. If the individual resident satisfies only one or none of the additional conditions, then he is not ordinarily resident. In case the person is not an individual or an HUF, then the residential status can only be either resident or non-resident) [edit]Residential status of a person other than an individual Type of personControl & management of affairs of the taxpayer is wholly in IndiaControl & management of affairs of the taxpayer is wholly outside IndiaControl & management of af fairs of the taxpayer is partly in India partly outside India HUF1ResidentNon-residentResident FirmResidentNon-residentResident Association of personsResidentNon-residentResident Indian company2ResidentResidentResidentForeign company3ResidentNon-residentNon-resident Any other person except an individualResidentNon-residentResident ^1 After determining whether an HUF is resident or non-resident, the additional conditions (as laid down for an individual) should be checked for the karta to determine whether the HUF is ordinary or not-ordinary resident. ^2 An Indian company is the one which satisfies the conditions as laid down under section 2(26) of the Act. ^3 Foreign company is the one which satisfies the conditions as laid down under section 2(23A) of the Act. [edit]Scope of total incomeIndian income1 is always taxable in India notwithstanding residential status of the taxpayer. Foreign income1 is not taxable in the hands of a non-resident in India. For resident (in case of firm, as sociation of persons, company and every other person) or resident & ordinarily resident (in case of an individual or an HUF), foreign income is always taxable. For resident but not ordinarily resident foreign income is taxable only if it is business income and business is controlled wholly or partly in India or it is a professional income and profession is set up in India. 1 Foreign income is the one which satisfies both the following conditions:- Income is not received (or not deemed to be received under section 7) in India, and Income doesn't accrue (or doesn't deemed to be accrued under section 9) in India. If such an income satisfies one or none the above conditions then it is an Indian income. [edit]Heads of Income The total income of a person is segregated into five heads:- Income from Salary Income from house property Income from business or profession Capital Gain and Income from other sources [edit]Income from SalaryAll income received as salary under Employer-Employee rela tionship is taxed under this head, on due or receipt basis, whichever arises earlier. Employers must withhold tax compulsorily (subject to Section 192), if income exceeds minimum exemption limit, as Tax Deducted at Source (TDS), and provide their employees with a Form 16 which shows the tax deductions and net paid income. The Act contains exemptions including (the list isn't exhaustive):- ParticularsRelevant section for computing exemption Leave travel concession10(5) Death-cum-Retirement Gratuity10(10)Commuted value of Pension (not taxable for specified Government employees)10(10A) Leave encashment10(10AA) Retrenchment Compensation10(10B) Compensation received at time of Voluntary Retirement10(10C) Tax on perquisite paid by employer10(10CC) Amount received from Superannuation Fund to legal heirs of employee10(13) House Rent Allowance10(13A) Some Special Allowances10(14) The Act contains list of Perquisites which are always taxable in all cases and a list of Perquisites which are ex empt in all cases (List I). All other Perquisites are to be calculated according to specified provision and rules for each.Only two deductions are allowed under Section 16, viz. Professional Tax and Entertainment Allowance (the latter only available for specified government employees). [edit]Income from House property Income under this head is taxable if the assessee is the owner of a property consisting of building or land appurtenant thereto and is not used by him for his business or professional purpose. An individual or an Hindu Undivided Family (HUF) is eligible to claim any one property as Self-occupied if it is used for own or family's residential purpose.In that case, the Net Annual Value (as explained below) will be nil. Such a benefit can only be claimed for one house property. However, the individual (or HUF) will still be entitled to to claim Interest on borrowed capital as deduction under section 24, subject to some conditions. In the case of a self occupied house deduc tion on account of interest on borrowed capital is subject to a maximum limit of Rs. 1,50,000 (if loan is taken on or after 1 April 1999 and construction is completed within 3 years) and Rs. 30,000 (if the loan is taken before 1 April 1999).For let-out property, all interest is deductible, with no upper limits. The balance is added to taxable income. The computation of income from let-out property is as under:- Gross Annual Value (GAV)1xxxx Less:Municipal Taxes paid(xxx) Net Annual Value (NAV)xxxx Less:Deductions under section 242(xxx) Income from House propertyxxxx ^1 The GAV is higher of Annual Letting Value (ALV) and Actual rent received/receivable during the year. The ALV is higher of fair rent and municipal value, but restricted to standard rent fixed by Rent Control Act. 2 Only two deductions are allowed under this heaad by virtue of section 24, viz. , 30% of Net annual value as Standard deduction Interest on capital borrowed for the purpose of acquisition, construction, repai rs, renewals or reconstruction of property (subject to certain provisions).Income from Business or Profession The income referred to in section 28, i. e. , the incomes chargeable as â€Å"Income from Business or Profession† shall be computed in accordance with the provisions contained in sections 30 to 43D. However, there are few more sections under this Chapter, viz. Sections 44 to 44DA (except sections 44AA, 44AB & 44C), which contain the computation completely within itself. Section 44C is a disallowance provision in the case non-residents. Section 44AA deals with maintenance of books and section 44AB deals with audit of accounts. In summary, the sections relating to computation of business income can be grouped as under: – Specific deductionsSections 30 to 37 cover expenses which are expressly allowed as deduction while computing business income. Specific disallowanceSections 40, 40A and 43B cover inadmissible expenses.Deemed IncomesSections 33AB, 33ABA, 33AC, 35A, 35ABB, 41. Special provisionsSections 42, 43C, 43D, 44, 44A, 44B, 44BB, 44BBA, 44BBB, 44DA, 44DB. Presumptive IncomeSections 44AD, 44AE. The computation of income under the head â€Å"Profits and Gains of Business or Profession† depends on the particulars and information available. [4] If regular books of accounts are not maintained, then the computation would be as under: – Income (including Deemed Incomes) chargeable as income under this head xxx Less: Expenses deductible (net of disallowances) under this ead xxx Profits and Gains of Business or Profession xxx However, if regular books of accounts have been maintained and Profit and Loss Account has been prepared, then the computation would be as under: –Net Profit as per Profit and Loss Account xxx Add : Inadmissible Expenses debited to Profit and Loss Account xxx Deemed Incomes not credited to Profit and Loss Account xxx xxx Less: Deductible Expenses not debited to Profit and Loss Account xxx Incomes charge able under other heads credited to Profit & Loss A/c xxx xxx Profits and Gains of Business or Profession xxx [edit]Income from Capital Gains Transfer of capital assets results in capital gains. A Capital asset is defined under section 2(14) of the I. T. Act, 1961 as property of any kind held by an assessee such as real estate, equity shares, bonds, jewellery, paintings, art etc. but does not include some items like any stock-in-trade for businesses and personal effects. Transfer has been defined under section 2(47) to include sale, exchange, relinquishment of asset extinguishment of rights in an asset, etc. Certain transactions are not regarded as ‘Transfer' under section 47. Computation of Capital Gains:- Full value of consideration1xxx Less:Cost of acquisition2(xx)Less:Cost of improvement2(xx) Less:Expenditure pertaining to transfer incurred by the transferor(xx) ^1 In case of transfer of land or building, if sale consideration is less than the stamp duty valuation, then suc h stamp duty value shall be taken as full value of consideration by virtue of Section 50C. The transferor is entitled to challenge the stamp duty valuation before the Assessing Officer. ^2 Cost of acquisition & cost of improvement shall be indexed in case the capital asset is long term. For tax purposes, there are two types of capital assets: Long term and short term. Transfer of long term assets gives rise to long term capital gains.The benefit of indexation is available only for long term capital assets. If the period of holding is more than 36 months, the capital asset is long term, otherwise it is short term. However, in the below mentioned cases, the capital asset held for more than 12 months will be treated as long term:- Any share in any company Government securities Listed debentures Units of UTI or mutual fund, and Zero-coupon bond Also, in certain cases, indexation benefit is not be available even though the capital asset is long term. Such cases include depreciable asset (Section 50), Slump Sale (Section 50B), Bonds/debentures (other than capital indexed bonds) and certain other express provisions in the Act.There are different scheme of taxation of long term capital gains. These are: As per Section 10(38) of Income Tax Act, 1961 long term capital gains on shares or securities or mutual funds on which Securities Transaction Tax (STT) has been deducted and paid, no tax is payable. STT has been applied on all stock market transactions since October 2004 but does not apply to off-market transactions and company buybacks; therefore, the higher capital gains taxes will apply to such transactions where STT is not paid. In case of other shares and securities, person has an option to either index costs to inflation and pay 20% of indexed gains, or pay 10% of non indexed gains.The cost inflation index rates are released by the I-T department each year. In case of all other long term capital gains, indexation benefit is available and tax rate is 20%. All capi tal gains that are not long term are short term capital gains, which are taxed as such: Under section 111A, for shares or mutual funds where STT is paid, tax rate is 10% from Assessment Year (AY) 2005-06 as per Finance Act 2004. With effect from AY 2009-10 the tax rate is 15%. In all other cases, it is part of gross total income and normal tax rate is applicable. For companies abroad, the tax liability is 20% of such gains suitably indexed (since STT is not paid).Besides exemptions under section 10(33), 10(37) & 10(38) certain specific exemptions are available under section 54, 54B, 54D, 54EC, 54F, 54G & 54GA. [edit]Income from Other Sources This is a residual head, under this head income which does not meet criteria to go to other heads is taxed. There are also some specific incomes which are to be always taxed under this head. Income by way of Dividends. Income from horse races/lotteries. Employees' contribution towards staff welfare scheme. Interest on securities (debentures, Gov ernment securities and bonds). Any amount received from keyman insurance policy as donation. Gifts (subject to certain conditions and exemptions). Interest on compensation/enhanced compensation. edit]Permissible deductions from Gross Total Income This section requires expansion. (November 2012) While exemptions is on income some deduction in calculation of taxable income is allowed for certain payments given under Chapter VI-A ie. , sections 80C to 80U. [edit]Section 80C Deductions Section 80C of the Income Tax Act [1] allows certain investments and expenditure to be deducted from total income up to the maximum of 1 lac. The total limit under this section is ? 100,000 ) which can be any combination of the below: Contribution to Provident Fund or Public Provident Fund. PPF provides 8. 8% [5] return compounded annually. Maximum limit to contribute in it is 100,000 for each year.It is a long term investment with complete withdrawal not possible till 15 years though partial withdrawal i s possible after 5 years. The interest earned on PPF investments is not taxable. Besides, there is employee providend fund which is deducted from the salary of the person. This is about 10% to 12% of the BASIC salary component. Recent changes are being discussed regarding reducing the instances of withdrawal from EPF especially when one changes the job. EPF has the option of full settlement on leaving the job, taking VRS, retirement after 58. It also has options of withdrawal for certain expenses related to home, marriage or medical. EPF contribution includes 12% of basic salary from employee and employer. It is distributed in ratio of 8. 33:3. 7 in Pension fund and Providend fund Payment of life insurance premium. It is allowed on premium paid on self, spouse and children even if they are not dependent on father or mother. Investment in pension Plans. National Pension Scheme is meant to save money for the post retirement which invests money in different combination of equity and de bt. depending upon age up to 50% can go in equity. Annuity payable after retirement is dependent upon age. NPS has six fund managers. Individual can make minimum contribution of Rs6000/- . It has 22 point of purchase (banks). Investment in Equity Linked Savings schemes (ELSS) of mutual funds. Among other investment opportunities, ELSS has the least lock-in period of 3 years.However, one should note that after the Direct Tax Code is in place, ELSS will no longer be an investment for 80C deduction. Investment in National Savings Certificates (interest of past NSCs is reinvested every year and can be added to the Section 80 limit) Tax saving Fixed Deposits provided by banks for a tenure of 5 years. Interest is also taxable. Payments towards principal repayment of housing loans. Also any registration fee or stamp duty paid. Payments towards tuition fees for children to any school or college or university or similar institution (Only for 2 children) Post office investments The investment can be from any source and not necessarily from income chargeable to tax. edit]Section 80CCF: Investment in Infrastructure Bonds From April, 1 2011, a maximum of ? 20,000 is deductible under section 80CCF provided that amount is invested in infrastructure bonds. This is in addition to the 100,000 deduction allowed under Section 80C. However this deduction has not been extended to Financial year 2012-13. [6] Omiitted with effect from F. Y. 2012-13. [edit]Section 80D: Medical Insurance Premiums Health insurance, popularly known as Mediclaim Policies, provides a deduction of up to 35,000. 00 (? 15,000. 00 for premium payments towards policies on self, spouse and children and ? 15,000. 00 for premium payment towards non-senior citizen dependent parents or ? 20,000. 0 for premium payment towards senior citizen dependent). This deduction is in addition to ? 1,00,000 savings under IT deductions clause 80C. For consideration under a senior citizen category, the incumbent's age should be 60 years during any part of the current fiscal, e. g. for the fiscal year 2010-11, the incumbent should already be 60 as on March 31, 2011), This deduction is also applicable to the cheques paid by proprietor firm. [edit]Interest on Housing Loans Section For self occupied properties, interest paid on a housing loan up to Rs 150,000 per year is exempt from tax. This deduction is in addition to the deductions under sections 80C, 80CCF and 80D.However, this is only applicable for a residence constructed within three financial years after the loan is taken and also the loan if taken after April 1, 1999. If the house is not occupied due to employment, the house will be considered self occupied. For let out properties, the entire interest paid is deductible under section 24 of the Income Tax act. However, the rent is to be shown as income from such properties. 30% of rent received and municipal taxes paid are available for deduction of tax. The losses from all properties shall be allowed to be adjusted against salary income at the source itself. Therefore, refund claims of T. D. S. deducted in excess, on this count, will no more be necessary. 7] [edit]Section 80DDB : Deduction in respect of Medical Treatment, etc Deduction is allowed to resident individual or HUF in respect of expenditure actually during the PY incurred for the medical treatment of specified disease or ailment as specified in the rules 11DD for himself or a dependent relative or a member of a HUF[8] [edit]Refund Status State Bank of India (SBI) is the refund banker to the Indian Income Tax Department(ITD). Your tax refund details are sent to SBI, by the Income tax department. Then SBI will process the refund, and send you the refund intimation. While filing your return you can choose any one of the two Refund modes ECS or Paper(cheque). The refund status can be checked online at the NSDL site. [edit]Due Date of submission of returnThe due date of submission of return shall be ascertained according to section 139(1) of the Act as under:- September 30 of the Assessment Year(AY)-If the assessee is a company (not having any inter-nation transaction), or -If the assessee is any person other than a company whose books of accounts are required to be audited under any law, or -If the assessee is a working partner in a firm whose books of accounts are required to be audited under any law. November 30 of the AYIf the assessee is a company and it is required to furnish report under section 92E pertaining to international transactions. July 31 of the AYIn any other case. [edit]Advance Tax Under this scheme, every assessee is required to pay tax in a particular financial year, preceding the assessment year, on an estimated basis. However, if such estimated income is less than Rs. 10000, then no advance tax is payable. The due dates of payment of advance tax are:- In case of corporate assesseeOtherwiseOn or before 15 June of the previous yearUpto 15% of advance tax payable- On or before 15 Se ptember of the previous yearUpto 45% of advance tax payableUpto 30% of advance tax payable On or before 15 December of the previous yearUpto 75% of advance tax payableUpto 60% of advance tax payable On or before 15 March of the previous yearUpto 100% of advance tax payableUpto 100% of advance tax payable Any default in payment of advance tax attracts penalty under section 234B and any deferment of advance tax attracts penalty under section 234C. [edit]Tax deducted at Source (TDS) The general rule is that the total income of an assessee for the previous year is taxable in the relevant assessment year. however income-tax is recovered from the assessee in the previous year itself by way of TDS.The relevant provisions therein are listed below. (To be used for reference only. The detailed provisions therein are not listed below. 1) SectionNature of paymentThreshold limit (upto which no tax is deductible)TDS to be deducted 192Salary to any personExemption limitAs specified for individual in Part III of I Schedule 193 2Interest on securities to any residentSubject to detailed provisions of given section10% 194A 2Interest (other than interest on securities) to any residentRs. 10000 (for Bank/cooperative bank) & Rs. 5000 otherwise10% 194BWinning from lotteries etc. to any personRs. 1000030% 194BBWinning from horse races to any personRs. 500030% 94C 2Payment to resident contractorsRs. 30000 (for single contract) & Rs. 75000 (for aggregate consideration in a financial year)2% (for companies/firms) & 1% otherwise 194DInsurance commission to residentRs. 2000010% 194EPayment to non-resident sportsmen or sports associationNot applicable10% 194EEPayment of deposit under National Savings Scheme to any personRs. 250020% 194GCommission on sale of lottery tickets to any personRs. 100010% 194H 2Commission/brokerage to a residentRs. 500010% 194-I 2Rents paid to any residentRs. 1800002% (for plant,machinery,equipment) & 10% (for land,building,furniture) 194J 2Fees for professional/t echnical services; RoyaltyRs. 000010% 194LBInterest paid by Infrastructure Development Fund under section 10(47) to non-resident or foreign company-5% 195Interest or other sums (not being salary) paid to non-residents or foreign company except under section 115O-As per double taxation avoidance treaty ^1 At what time tax has to be deducted at source and some other specifications are subject to the above sections. ^2 In most cases, these payments shall not to deducted by an individual or an HUF if books of accounts are not required to be audited in the immediately preceding financial year. In most cases, the tax deducted should be deposited within 7 days from the end of the month in which tax was deducted. [edit]Corporate Income taxFor companies, income is taxed at a flat rate of 30% for Indian companies, with a 5% surcharge applied on the tax paid by companies with gross turnover over ? 1 crore (10 million). Foreign companies pay 40%. [9] An education cess of 3% (on both the tax and the surcharge) are payable, yielding effective tax rates of 32. 5% for domestic companies and 41. 2% for foreign companies. [10] From 2005-06, electronic filing of company returns is mandatory. [11] [edit]Tax Returns There are five categories of Income Tax returns. Normal Return Belated Return Revised Return Defective Return Returns In Response To Notices [edit]Normal Return Returns filed within the return filing due date, that is 31 July or 30 September of concerned assessment year. [12] [edit]Belated ReturnIn case of failure to file the return on or before the due date, belated return can be filed before the expiry of one year from the end of the relevant assessment year. [edit]Revised Return In case of any omission or any wrong statement mentioned in the normal return can be revised at any time before the expiry of one year from the end of the relevant assessment year. [edit]Defective Return Assessing Officer considers that the return is defective, he may intimate the defect. On e has to rectify the defect within a period of fifteen days from the date of such intimation. If the assessee wants more time, he can file an application to the A O and a further 15 days can be granted at the instance of the A O. [edit]Returns In Response To NoticesAssessing officer in the process of making assessment, may serve a notice under various sections like 142(1), 148(1), 153A(a) or 153C. Returns are required to be furnished within the date specified on the respective notices. [edit]Annual Information Return and Statements [edit]Annual Information Return Those who is responsible for registering, or, maintaining books of account or other documents containing a record of any specified financial transaction,[13] shall furnish an annual information return in Form No. 61A. [edit]Statements By Producers Producers of a cinematographic film during the financial year shall, prepare and deliver to the Assessing Officer a statement in the Form No. 2A, within 30 days from the end of su ch financial year or within 30 days from the date of the completion of the production of the film, whichever is earlier. [edit]Statements By Non-Resident Having A Liaison Office In India With effect from 01,June 2011, Non-Resident having a liaison office in India shall prepare and deliver a statement in Form No. 49C to the Assessing Officer within sixty days from the end of such financial year. [edit]Tax Penalties The major number of penalties initiated every year as a ritual by I-T Authorities is under section 271(1)(c)[14] which is for either concealment of income or for furnishing inaccurate particulars of income. If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person- (b) has failed to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) has concealed the p articulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,- (ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum of ten thousand rupees for each such failure; (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income. Income Tax The tax code/law which mandates this type of taxation. The government imposed a tax on the income generated by institutions and individuals within the jurisdiction is income tax. The law dictates that every person and business shall pay income tax. It acts as a source of revenue for the government as the taxes s used to serve the interest of the public within the country. The use of progressive tax system is common in most nations access the globe based on the high level of effectiveness involved in the practice. It makes people that earn highly to be taxed more while people that earn a minimal amount of tax would have taxed less. It is a fare system that the government promotes on the basis of promoting fairness with the cultural setting of the country. The paper entails a detailed discussion about income tax system in a developed country such as Australia. Any guideline/interpretation for this tax code that has been issued by the government The section 55 of the Australian constitution clearly explains that the parliament has the duty of ensuring that it imposes tax laws. It led to the creation of multiple sectors that give a detailed explanation of how the taxation system of the country should run. Ideally, they provide a clear direction that the government is supposed to take whole addressing touchy issues such as the taxation system in the country (Kayis-Kumar, 2016, p.2). The act of the commonwealth gives the recuse direction that is required about income tax in the country. The income tax assessment act of 1936 clearly gives the precise direction about the steps that are supposed to be followed while taxing individuals and companies in h countries. Its major concern is the system of taxation rather than the other steps that are involved in the process. Therefore, the Australian laws provide a precise direction. The computation of this type of taxation After the implementation of the act, various amendments have been done depending on the economic and political set-up of the country. Uncommented amendments and proposal have occurred over the past few years based on the complexity and nature involved in the creation of precise laws that are meant to cater for the needs of the people rather than for a specific group. The modifications made were based on various economic factors that cannot be ignored. Factors such as inflation and economic recession are unexpected events that the government needs to ensures that the laws are created in such a manner that the issues are addressed in the most effective way without affecting the genera; economic set up of the country (Potter & Greber, 2017, p.1). It is a fundamental aspect that relies on the ability of the public to understand complex issues that surrounds the economy. Basic= 50000 + HRA=20000 + Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 + other allowance=8000The deductions allowed Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 The taxable annual gross income is (80,450-2,450) x 12 =9,36,000. If Mr. Yen makes a declaration that he went a loss on Property. Interest paid Rs.1,00,000. The Gross total income $8,36,000 (9,36,000-1,00,000).Mr. yen $1,00,000 as investment in Section 8 and $25,000 under Section 80, the total taxable $7,11,000 (8,36,000-1,25,000). $2,50,000 nill, next $5,00,000 will be 5% amounting to $25,0000. balance of $11,000, the tax rate=20% amounts to $2,200.Annual tax $53,766 ($ .52,200 in addition to the education and charged at 3% is $.1,566). The monthly tax will be $4,480.50/-.The group of taxpayers who should pay this tax It is important to understand that the calculation of income tax takes places from the income statement. The income statement explains the financial position of the company inclusive of the net and gross income of the process. It is an important element that needs to be placed under a broader consideration based on the nature and complexity of the matter. The income statement offers the general performance of the company within the industry (Richards, 2017, p. 1). one can view the revenue and profits after the taxation and costs. the expense of taxes is the last item before the calculation of the net income. One can utilize the aspect to know the effective tax rate in the case and compute the tax. The division of the expenses of income tax and earnings that were made before taxes gives the effective tax rate that is required. The tax report with its sections Individuals and business are eligible to pay the taxes based on nature and complexity involved in the calculation of the issue. The individuals do not cater for the payment of the taxes through their whole income. The activity takes place through deductions that include mortgage interest, dental and medical bills and education expense which are the basis of a citizen's life within developed countries such as Australia. The understanding of the matter demands a broader line of inclusion based on the fact that limited opportunities are involved in such situations. For business, it is quite different as the IRS has a varying system that ensures that the payment of the taxes takes place in a fair way (Berg ; Davidson, 2017, p.79). The entities such as corporation's sole proprietorship, partnerships report their income to the IRS for a fair tax deduction to effectively take place. Income tax reports have specific sections that need to be included while an individual is making the report about the financial progress of a company within the industry. It is an issue that is reliant on the general understanding of the Australian financial structure. The income section is a place on the report that lists all the income sources for the business it a popular technique of giving reports as it relates with wages, dividends and other specified factors that cannot be ignored while creating a successful taxing structure that is essential to understand and implement. Ideally, the sections give a clear set of how the report takes place. Therefore, the section is an important part of the taxation system that cannot be ignored based on the nature and complexity of the taxation system.The deduction section is also an important part that shows the tax liability in the most appropriate manner that is recommendable by most people. It is effective based on the fact that it gives the precise parts of the report that the deductions are often made I relation to the main matter of concern. It is important to consider the fact that there are some limitations towards the creation of such goals that need to be considered based on the nature and complexity of the matter in the concurrent societal setting of Australia. Most expenses are directly deductible based on the effect that they have on the businesses of a person. Lastly, the tax credit is also a section that amounts all the taxes owed by the individual bossiness entity. The deductions vary among the jurisdiction based on the existing complexity involved in computing some specified aspects. Other Information Income tax plays a key role in the overall wellbeing of the Australian economy. Through the tax, the country can be able to offer vital services to the members of the public. It is of relevance to ensure that all the institutions in the country ensure that they implement the tax based on its necessity and ability to adjust by the marketing skeptics and meet up the needs of the nation. Individual income tax, business income tax, local and state income tax and sale tax make up an essential part of the system that cannot be ignored while creating a reliable system that is able to deal with complex matters that surrounds the creation of a perfect tax system in the country (Diminson, 2017, 1). It is a necessity to understand that the inclusion of the taxes leads to the success of the Australian economy. ReferencesAustralia: An overview of recent tax developments in australia. (2016).  International Tax Review,Potter, B., & Greber, J. (2017).Slugging households ‘no budget fix'.  The Australian Financial Review   Berg, C., & Davidson, S. (2017).â€Å"Stop this greed†: The tax-avoidance political campaign in the OECD and Australia.  Econ Journal Watch,  14(1), 77-102. Dinnison, I. (2017).Australia revamps CFCs yet again.  International Tax Review,  8(3), 9-12.  Raj, O. (2016).Aussies plan to rewrite tax rules.  Business timesRichards, R. (2017).Fringe benefits fly below the radar.  Intheblack,  79(2), 60.Kayis-Kumar, A. (2016).What's BEPS got to do with it? exploring the effectiveness of thin capitalisation rules.  EJournal of Tax Research,  14(2), 359-386.