The Effects Of Homework On Student Success - 1492 Words

Another pro of homework is that it has been linked to higher student achievement. â€Å"Duke University Professor Harris Cooper and his research team identified 35 studies that found a positive correlation between homework and achievement, but only after elementary school† (Fuglei). Younger students are less capable of fully reaping the benefits of homework because their study habits are not completely developed yet, among other reasons. However, older students have greatly benefited from homework when it comes to their test scores. Dr. Cooper again stated that â€Å"Across five studies, the average student who did homework had a higher unit test score than the students not doing homework† (Fuglei). However, those against homework disagree with these claims, and hold the opinion that homework is unrelated to student success. They attribute higher tests scores and other achievement to other factors, not homework. Another pro is that homework allows teachers to gauge how well students are understanding the material, and then modify instruction as needed. Teachers can also identify struggling students through their homework performance and provide more assistance for them. This way, students won’t feel like they are being singled out or feel embarrassed for not fully grasping the material. Homework also serves as a reference for teachers during parent-teacher conferences (â€Å"The Good Schools Guide†). Without homework, teachers would have to find other methods to gauge studentShow MoreRelatedThe Effects Of Science Homework On Academic Success911 Words   |  4 PagesHomework refers to assignments to be completed outside of the classroom. Teachers utilized this practice to place emphasis on materials reviewed in preparation for future classes. This present study explored the effects of science homework on academic success. A cluster sample of 30 students, 15 parents and 3 teachers completed interviews and questionnaires to evaluate t he effects of homework on third grade students’ academic success. The results revealed an array of information regarding the benefitsRead MoreEssay on The Correlation Between Homework and Academic Success 1524 Words   |  7 Pagescorrelation between homework and academic success with many opposing views. Research has shown that homework can be linked to better grades, improved standardized test scores, and more prepared students entering the post-secondary arena; however, this correlation is weak and the opposition has equal ammunition to support that there is no correlation between homework and academic success. There have been movements to abolish homework as well as movements to increase homework. Research has beenRead MoreHomework Is The Good, The Bad, And The Ugly979 Words   |  4 PagesHomework, the good, the bad, and the ugly. Does homework truly have a positive effect on improving student achievement? Homework is the task assigned by a teacher to a student t o be completed outside of the classroom. Homework can range from reading a story, writing or typing research, solving math problems, or a project. Teachers assign these task in order for the student to increase their knowledge on the topic at hand. Parents, at least most of them, agree that homework needs to be done inRead MoreThe Pressure in Todays High Schools1557 Words   |  7 Pagesall about, and as students mindlessly memorize facts and figures, the only flame being kindled is their burning hatred towards school. Students stress about grades and believe that their self-worth is defined by their GPA. As they struggle under never-ending piles of homework and standardized tests, there is little time for students to worry about sports, family, health, rest, or even learning. The unnecessary pressure that today’s high school students suffer from has a huge effect on social livesRead MoreEssay about The Harmful Effects of Homework1187 Words   |  5 PagesThe Harmful Eff ects of Homework High school students feel more stress than working adults, and children are beginning to feel aversion towards learning. Both adolescents and children are at risk of health issues due to anxiety and less time is spent with family, playing, and sleeping. The cause for all of this is too much homework that is suffocating students. Homework causes students to sleep less, have more stress, and even forces students to give up extracurricular activities. These negativeRead MoreWhy Homework May Be Bad1467 Words   |  6 PagesPlantin Dr. Shelley Wick ENC 1102 May 4th, 2016 Why Homework May Be Bad Students all across the country are suffering from the same dilemma, homework! It may not be seen as a dilemma or even a problem but rather as something helpful to the learning process. From a student’s point of view, however, homework is one of the top causes of stress throughout high school. With the expectation to take about 6 to 7 classes a day, the amount of homework each teacher assigns starts to pile up and the workloadRead MoreThe Effects of Homework on Education1681 Words   |  7 PagesThe debate over homework has become a controversial one throughout the years. Most of the general population is on the uprise to stop homework, while education providers try to endure its existence. While the general population see homework as a burden and unnecessary, the real idea of homework creates an obvious path of success. Part of that path to success is do to the instructors use of homework in the correct manner. While the other path, is the completion and practice a student puts forth forRead More How Effective is Homework as a Learning Resource? Essay781 Words   |  4 PagesIs Homework Effective In Learning? Homework efficiency and effectiveness has been a long debated topic. Many people view it as important keystone to reinforce learning, while others think it is only busy work that interferes with activities at home. One article gives an example of how homework is debated, â€Å"During the first few decades of the 20th century, educators commonly believed that homework helped create disciplined minds . . . by 1940, growing concern that homework interfered with home activitiesRead MoreThe Importance Of Parental Involvement On Children s Life1463 Words   |  6 Pagesor children realize it, involvement of parents in children’s lives positively affects their child’s academic success at all grade levels, including elementary, high school, and even college. Parental involvement in children’s lives comes in a variety of ways, and the idea of how involved parents should be may vary with different families. Jeynes, in Parental Involvement and Academic Success, states that for their studies â€Å"parental involvement† was characterized by â€Å"parental participation in the educationalRead MorePersuasive Essay Homework1361 Words   |  6 Pages Homework has been a topic of conversation and controversy in elementary education for as long as many people can remember, the pros and cons have been argued and researched time and time again. While most professionals in the field agree that homework is needed and helpful in middle and high school grade levels, when it comes to younger grades the information strongly shows that it is a waste of time. At its core homework has two possible effects in the home. Homework can be seen as a rule over

Assignment Conflict Resolution Interview - 1264 Words

Assignment 2: Conflict Resolution—Interview Professional Interviewed The professional I interview acquire a Ph.D. in Human Services/Public Health, with a concentration in: Healthcare Administration. In addition; to obtaining a RN license, as well as a University Professor; also owner of a Healthcare agency. My interviewee was confronted with a Group-to-group conflict: The term group suggests oneness or sameness. In this type of conflict, each group (rather than the individual) has taken an opposition position that leads to discord or disharmony. A group s identity and goals are usually in conflict with those of the other group (Module 2: Module 2 - Conflict Resolution; Control Approaches, 2015). Shared conflict situation Who was involved? The court system; the Department of Family Children, a medical team, clients, and the healthcare business provider. What happened? The healthcare provider was assigned to care for critical disable twenty two year old male. The parents were separated because the mother of the twenty two year threat to kill the father with a daggers. So the courts removed the mother from the home and the father has cared for the son alone for ten years. The court system, the Department of Family Children and a medical team got involved on behalf of the twenty two year old male and command that he received professional healthcare daily. There was a strict care plan prepared for the critical disable twenty two year and if the care plan was notShow MoreRelatedConflict Management Styles Among Corporate Executives1161 Words   |  5 Pagesfor a signature assignment which is very close to a research topic could be a hurdle. It requires good literature review which is derived by tapping and evaluating previous researchers’ efforts and expertise. A potential research study on â€Å"Conflict Management Styles among Corporate Executives in Developing Countries – Nigeria a Case Study† is considered for a signature assignment. Conflict is inevitable and exists everywhere. In organizational system, conflict and methods of conflict management influencesRead MoreConflict Management Styles Among Corporate Executives1161 Words   |  5 Pagesfor a signature assignment which is very close to a research topic could be a hurdle. It requires good literature review which is derived by tapping and evaluating previous researchers’ efforts and expertise. A potential research study on â€Å"Conflict Management Styles among Corporate Executives in Developing Countries – Nigeria a Case Study† is considered for a signature assignment. Conflict is inevitable and exists everywhere. In organizational system, conflict and methods of conflict management influencesRead MoreJob Analysis For The Hr Manager Position1203 Words   |  5 PagesThe first step for this assignment is to describe the specific job analysis procedure that I would utilize to develop the job description for the HR manager position. To begin, the definition of a job analysis provided in our textbook is: â€Å"Job analysis is the systematic process of collecting information that identifies similarities and differences in the work.à ¢â‚¬  (Milkovich, Newman, Gerhart, 2014, p. 103). I also found a definition on HR-Guide.com that summarize an important description of the jobRead MoreHow Workplace Can Affect Relationships At Work And At Home1748 Words   |  7 PagesExecutive Summary Conflicts take place in all aspects of life and are part of consciousness of all human beings. No one can totally avoid conflict whether it takes place in the office, at home or in public. In today’s institutions, conflicts in the workplace are far-reaching and can affect relationships at work and at home. In addition, although at times conflicts help organizations be more open and diverse, their complex nature can adversely influence operations of these enterprises. The paperRead MoreAnalysis Of Franklin Equipment, Ltd.1622 Words   |  7 Pagesrelationship with the customer and has a strong desire for the project to go well. FEL assigns project team members based up expertise and availability to work on the project (Larson Gray, 2014, p.414). The project manager has little involvement in the assignment of project team members (Larson Gray, 2014, p. 214). FEL builds project teams by selecting a team of managers from each department or section needed to plan for the projec t. To create this type of equipment, representatives from design, fabricationRead MoreEternal Sunshine Of The Spotless Mind Analysis1723 Words   |  7 PagesNOTE: I was a little bit gung-ho about this assignment and I started writing it in an essay format instead of a QA format. I reviewed the rubric more carefully a very short while before the deadline, so I’ve done my best to break it up into a QA structure. There may be some additional analysis in some answers pertaining to general threads I was trying to establish to pull all of the pieces together, and there is some interplay between different answers. 1. Briefly describe the film including theRead MoreThe Psychosocial Factors That Impacted Behavior And Action The Conflict Events773 Words   |  4 PagesIn this assignment, students are required to identify experiences of intrapsychic, interpersonal, and group-to-group conflicts. In addition to writing a brief description of the psychosocial factors influence that impacted behavior and action the conflict events. Types of Conflict Values Personality Emotional Intelligence Conflict Style Intrapsychic X A person applied for a position with the organization. The prospective employee was a member of a religious community that commanded theRead MoreMy Career As An Artist940 Words   |  4 Pagesin is Conflict Management. Originally, I had no idea how fascinated I’d become in the ways to manage conflict, and how useful I’d find this in my professional and personal life. For this reason I chose Jeanne Jackson-Heim as one of my interviews. Professor Heim received a Bachelor’s Degree in Education, an MBA, along with a Graduate Certificate in Conflict Management, and is employed with the Idaho Real Estate Commission as the Executive Director. Professor Heim was introduced to conflict mgmt./Read MoreLeadership And Management Of The Nurse Leader1205 Words   |  5 PagesNurse Leader Interview This paper aims to address and discuss about the leadership and management of the nurse leader interviewed. This experience was a great opportunity to witness first hand how a nurse leader cultivate and manage their staffs in real life setting. Moreover, it provides a great access to gain insight and knowledge about nurse leaders’ vital responsibilities and role diversities in the organizations they work with. Nurse leaders pay more specific and close attention in handlingRead MoreReflection On Nursing Leadership1284 Words   |  6 Pagesenthusiasm and optimism (Gaudine Lamb, 2015). To be an effective leader, one must exhibit a transformational leadership style. This includes being emotionally intelligent, having appropriate conflict resolution strategies and being able to respect diverse views. For this assignment, we conducted an interview with our former instructor, K.R., who we believe embodies the characteristics and competencies of a nursing leader. Characteristics And Competencies of Nursing Leadership The interviewee,

Male Vanity free essay sample

Examines the growing market for a variety of male health and beauty products. Men today will do many things to keep up a good appearance that in the past they would have considered too feminine or otherwise wrong for men to pursue. Men are working harder to make themselves look younger, stronger, more powerful, and healthier. This is part of a general trend in which all people are more interested in health, exercise, and youth, things that our whole society sees as important. Men are going to great lengths to give themselves a better appearance. One way to see how important this has become for men is to look into the way men are buying certain products to add to their appearance and their health. One observer writes, As the bulk of the male baby boomers approach 50, now more than ever, men are examining their options for looking as fit and healthy as possible. We will write a custom essay sample on Male Vanity or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page While it

Kelly Johnston Essays - Bibliography, Citation, Reference, Education

Kelly Johnston Ms Nicola Thomas ENG3UE-26 August 6, 2018 The Benefits of MLA Format In the education system when writing an essay, we often use the MLA format, which has many benefits. Using MLA allows for all students to have the same format guidelines for their essay making it easy for teachers stay organized. If students didn't use MLA format "The end result would likely be a mess of words and paragraphs that are difficult to comprehend let alone assign a proper grade-so for the reader or evaluator, proper formatting is extremely important!". By all the students using the same format, it allows teachers to find information easily and quickly knowing where everything is going to be without having to search the paper for the information they are looking for. Using this set format also allows for the readers to find sources quickly, "Without having to guess or wonder where a particular quote or idea originated, readers can simply check your references by either using the in-text citations, footnotes or endnotes present for each source. By having everything alway s in the same spot the teachers will be able to quickly locate and check their sources without problems. Finally having a set format can also benefit the writer. By having a set appearance and format to follow the writer no longer has to put thought into the appearance of the paper but instead can focus more on the content of the piece. This also helps teachers by avoiding each individual teacher or professor coming up with their own set of rules and guidelines for the class. To conclude I think that there are many benefits to using MLA format and is worth using. Works cited "Advantages and Disadvantages of APA and MLA Style." RSS , www.bestcustomwriting.com/blog/advantages-and-disadvantages-of-apa-and-mla-style.

Journey of a Thousand Miles free essay sample

The Journey of Nishiyuu, which means The Journey of the People in Cree, began in Whapmagoostui, Quebec. several weeks ago and came to an end on Monday. Seven walkers six young people and a 49-year-old guide master left their homes in January determined to walk all the way to the nations capital. The group finally arrived in Ottawa on Monday with blisters on their feet and hundreds of new walkers by their side, as supporters joined in from several communities along the way. Police and volunteers estimated that the group was around 400 strong by the time it reached its destination. One of the original seven walkers, 18-year-old David Kawapit, said the journey has helped him cope with his depression and suicidal thoughts. It feels really good, but at the same time Im really sad that its ending, he said on Sunday. It feels really good that a lot of people are paying attention to whats going on, and that a lot of these guys that are walking with us are helping themselves on this journey. We will write a custom essay sample on Journey of a Thousand Miles or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Thousands of supporters gathered on Parliament Hill to welcome the group on Monday. The Prime Minister was invited to greet the walkers just outside his office on Parliament Hill, but he chose to spend taxpayers’ money to fly to Toronto and have his picture taken with Panda bears from China. People continued to challenge Prime Minister Harper on his lack of commitment to resolving First Nations issues. He wouldn’t meet with their leaders after Chief Spence risked her life in a hunger strike and he won’t meet with their youth after they walked 1,600kms in the spirit of unity. Sooner or later Stephen Harper will understand that First Nations people will not stop when it comes to fighting for recognition of their rights. â€Å"This government always claims it’s doing more for First Nations than any other government, but in reality they’ve done more harm than good. The dedicated young people like the Nishiyuu Walkers are doing more for us than any government. † states Grand Council Chief Patrick Wedaseh Madahbee.

20 Great Opening Lines to Inspire the Start of Your Story

20 Great Opening Lines to Inspire the Start of Your Story 20 Great Opening Lines to Inspire the Start of Your Story 20 Great Opening Lines to Inspire the Start of Your Story By Mark Nichol As Glinda the Good Witch says in The Wizard of Oz, â€Å"It’s always best to start at the beginning.† That’s where editors and literary agents generally get going, so perhaps you should, too. Here are some strategies, accompanied by exemplars from literature, for making the first line of your novel or short story stand out so that the reader can’t help but go on to the second and the third and so on to see what else you have to say: 1. Absurd â€Å"‘Take my camel, dear,’ said my Aunt Dot, as she climbed down from this animal on her return from High Mass.† Rose Macaulay, The Towers of Trebizond Are you in the mood for amusement? This opening line makes it clear that farce is in force. 2. Acerbic â€Å"The human race, to which so many of my readers belong, has been playing at childrens games from the beginning, and will probably do it till the end, which is a nuisance for the few people who grow up.† G. K. Chesterton, The Napoleon of Notting Hill Astute observations accompanied by a implied sigh of disgust are tricky to master, but Chesterton, one of the most multifaceted men of letters, lights the way for you with this sample of the form. 3. Bleak â€Å"The sky above the port was the color of television, tuned to a dead channel.† William Gibson, Neuromancer Oh, by the way, just in case you missed the forecast? Don’t expect any fluffy bunnies or fragrant blossoms or dulcet giggles to show up in this seminal cyberpunk story. A spot-on metaphor expresses the story’s nihilism, letting you know what you’re in for and lugubriously inviting you in. 4. Confiding â€Å"There was a boy called Eustace Clarence Scrubb, and he almost deserved it.† C. S. Lewis, The Voyage of the Dawn Treader The author of the Chronicles of Narnia no sooner introduces by name a new character in the latest installment than, in just five more words, he succeeds in telling you everything you need to know about him. Well, got that out of the way. 5. Cynical â€Å"Justice? You get justice in the next world, in this world you have the law.† William Gaddis, A Frolic of His Own Somebody got up on the wrong side of the bed this morning and maybe the bed’s shoved up against the wall, and that attitude is a permanent condition. The stage is set for an unhappy beginning, middle, and ending. 6. Disorienting â€Å"It was a bright cold day in April, and the clocks were striking thirteen.† George Orwell, 1984 Ho-hum huh? Orwell’s opening line creates a slight but immediate discordance that sets you up for an unsettling experience. 7. Enigmatic â€Å"Once upon a time, there was a woman who discovered she had turned into the wrong person.† Anne Tyler, Back When We Were Grownups It will not surprise you to learn that the protagonist sets about retracing her steps and striving to correct the error, but after reading this subtle but striking first line, can you resist finding out how she does it? 8. Epigrammatic â€Å"The past is a foreign country; they do things differently there.† L. P. Hartley, The Go-Between This offbeat observation from Hartley’s novel of painful reminiscence is a blindsidingly original statement that one will feel compelled to read about just how the writer acquired this wisdom. 9. Expository â€Å"In our family, there was no clear line between religion and fly fishing. We lived at the junction of great trout rivers in Montana, and our father was a Presbyterian minister and a fly fisherman who tied his own flies and taught others. He told us about Christ’s disciples being fishermen, and we were left to assume, as my brother and I did, that all first-class fishermen on the Sea of Galilee were fly fishermen, and that John, the favorite, was a dry-fly fisherman.† Norman McLean, A River Runs Through It By the end of this paragraph, you already know a great deal about the narrator’s family (especially the father) but thanks to the introduction, as clear as a snow-fed mountain river, you want to know more. 10. Foreboding â€Å"I have never begun a novel with more misgiving.† W. Somerset Maugham, The Razor’s Edge The author is a bit intrusive here, true enough, but it is kind of him to let us know that we’re in for a bit of unpleasantness. But if he can express such profound reluctance, it must be quite a story. 11. Gritty â€Å"There was a desert wind blowing that night. It was one of those hot dry Santa Anas that come down through the mountain passes and curl your hair and make your nerves jump and your skin itch. On nights like that every booze party ends in a fight. Meek little wives feel the edge of the carving knife and study their husbands’ necks. Anything can happen. You can even get a full glass of beer at a cocktail lounge.† Raymond Chandler, Red Wind Chandler, the master of hard-bitten crime noir, makes it obvious that this story is not going to end well. You can almost hear the smoky, whiskey-soured, world-weary narration in your head. And this quote comes from one of Chandler’s half-forgotten short stories. 12. Inviting â€Å"Whether I shall turn out to be the hero of my own life, or whether that station will be held by anybody else, these pages must show.† Charles Dickens, David Copperfield Dickens extends his arm toward the passageway within, welcoming you to enter what promises to be an entertaining story. 13. Picaresque â€Å"In the last years of the Seventeenth Century there was to be found among the fops and fools of the London coffee-houses one rangy, gangling flitch called Ebenezer Cooke, more ambitious than talented, and yet more talented than prudent, who, like his friends-in-folly, all of whom were supposed to be educating at Oxford or Cambridge, had found the sound of Mother English more fun to game with than her sense to labor over, and so rather than applying himself to the pains of scholarship, had learned the knack of versifying, and ground out quires of couplets after the fashion of the day, afroth with Joves and Jupiters, aclang with jarring rhymes, and string-taut with similes stretched to the snapping-point.† John Barth, The Sot-Weed Factor Oh, but you know this novel is going to be juicy. This snide introduction to the main character conveys a promise of a continuous feed of schadenfreude. 14. Pithy â€Å"Ships at a distance have every man’s wish on board.† Zora Neale Hurston, Their Eyes Were Watching God Every once in a while there comes an opening line that seems to have an entire story folded up inside it. But it’s just the label on the envelope. And I challenge you to withstand the urge to open it up and read the message. 15. Poetic â€Å"We started dying before the snow, and like the snow, we continued to fall.† Louise Erdrich, Tracks A somber, stately metaphor draws us in despite the pervasively gloomy imagery. 16. Prefatory â€Å"It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of foolishness, it was the epoch of belief, it was the epoch of incredulity, it was the season of Light, it was the season of Darkness, it was the spring of hope, it was the winter of despair.† Charles Dickens, A Tale of Two Cities Many people associate Dickens with whimsy and eccentricity, but A Tale of Two Cities is a stern study of the insanity of mob rule, and this floridly eloquent prologue sets the stage like the presenter of a Shakespearean prologue: â€Å"Epic Ahead.† 17. Romantic â€Å"He was born with a gift of laughter and a sense that the world was mad.† Raphael Sabatini, Scaramouche Romantic, that is, in the sense of lust for life, not love for another. This author of swashbucklers like The Sea Hawk and Captain Blood (and, of course, Scaramouche) lets you know right away that you are about to meet someone larger than life. 18. Sarcastic â€Å"It is a truth universally acknowledged, that a single man in possession of a good fortune, must be in want of a wife.† Jane Austen, Pride and Prejudice Austen didn’t invent the word snark but she certainly refined the application of the quality. Notice, though, how subtle this line is. It’s a bon mot understated, yet with teeth behind that prim smile. 19. Sour â€Å"If you really want to hear about it, the first thing youll probably want to know is where I was born, and what my lousy childhood was like, and how my parents were occupied and all before they had me, and all that David Copperfield kind of crap, but I don’t feel like going into it, if you want to know the truth.† J. D. Salinger, The Catcher in the Rye Can you find it in your heart to forgive this young man his grievously bad attitude? More likely, you’ll be impressed by and want to immerse yourself in more of his insolence. 20. Unexpected â€Å"Every summer Lin Kong returned to Goose Village to divorce his wife, Shuyu.† Ha Jin, Waiting This seemingly pedestrian introduction upends itself with an intriguing premise that raises a question in the reader’s mind that must be answered. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Fiction Writing category, check our popular posts, or choose a related post below:How to Format a UK Business LetterExcited ABOUT, not "for" Affect vs. Effect

Historical Fires School Fire New London, TX Research Paper

Historical Fires School Fire New London, TX - Research Paper Example The question was raised that where did the ignition come from? It probably is believed to have accumulated from any of the laboratories or places where shop work was going on. This incident allowed authorities to criticize school’s construction. (USFA, 2011) The Incident The richest and most finest schools of the country United States were located in New London, Texas in 1937 on the northwestern side of Rusk County where the residents of this community were immensely proud of the magnificent, modernized, E-shaped, steel-framed school building located on the Eastern Texas oilfields. In the afternoon of March 18, 1937, 18 students were preparing for Inter-scholastic meet which was scheduled next day in Houston. The Parent Teacher Meetingmet at the gymnasium. The manual training coach, Mr. Lemmie R. Butler switched on a sanding machine which comprised of a combination of air and gas but was not known to him. As he turned on the switch, it gave an ignite to the mixture of air and gas and took the flame into an almost trapped space situated underneath the building up to fifty-six feet wide and 353 feet long.(Hilliard,2012) Soon after that, everyone noticed that the building actually rose into the air and subsequently crashed into the ground. All the walls of the building smashed. The roof of the building came out and so all the students and the teachers lie there dead in a huge corpus of steel, brick and concrete. The remains of the explosion were thrown almost to a distance of 200 concrete slabs where it destroyed Chevrolet 1936. Everyone living atleast 200 feet away from the building witnessed the explosion. After fifteen minutes of the incident, the news was covered by all Western Union lines and telephone lines as well. Bewildered, all the parents at the Parent Teacher Meeting hurried to the building of the devastated school. Roughnecks from the oilfields of Eastern Texas carrying their equipment of high-duty and residents of the community came rushing by . Texas Rangers as well as the highway patrol was sent for the rescue and assistance of the injured, wounded people by Governor James Allred in an hour of the incident. (Hilliard,2012) Medical supplies and doctors were called upon from nearby Scottish Rite Hospital for Disabled Children and Baylor Hospital from Dallas and from Wichita Falls, and Nacogdoches as well. Furthermore, United Army Air Corps were brought in from Barksdale Field which is located in Shreveport, Louisiana. All these helpers were aided by the deputy sheriffs from Henderson, Overton, and Kilgore. They were also assisted by the Boy Scouts, the Salvation Army, the American Legion, the American Red Cross, and also volunteers joined from Gulf Pipe Line, Humble Oil, the International-Great Northern Railroad and Sinclair. The debris was searched by workers who began looking for the sufferers. The rescue operation was continued till the night fall and for convenience, floodlights were put up in there. Soon after the in cident, almost after seventeen hours all the wounded people as well the wreckage was taken to some other place. Dedication ceremonies were cancelled at the Mother Francis Hospital to help the wounded. Twenty five embalmers were sent in by the Directors of Texas Funeral.(Hilliard,2012) Almost 298 people died in the incident out of the staff of forty teachers and 500 student body. Out of the 202 people left, there were about 130 students who did not receive fatal injury. Some student and teachers were in desperate

Corporate Social Responsibility of Microsoft Corporation Essay

Corporate Social Responsibility of Microsoft Corporation - Essay Example Corporate Social Responsibility of Microsoft Corporation Corporate social responsibility indicates the concept whereby the business organizations, along with their business activities, aims to address the social and environmental issues through interacting with stakeholders at various levels and integrating business process with socio-environmental orientation. In this report, the inclination of the world famous technology company, Microsoft Corporation towards their corporate social responsibility will be investigates. Microsoft Corporation is the leading developer, manufacturer, licence provider and seller of computer software, hardware and services in the whole world. As on 2014, this America based company has generated revenue of US$ 93.58 billion and is responsible for employment of 118,584 individuals throughout the world (Microsoft Corporation, 2014). Naturally, in order run such widespread business, the business organization is required to interact with various entities in the global environment and society at large. Microsoft Corporation started operating in the computer software and electronics industry of United States in 1975. The founder, Mr. Bill Gates has driven the organization so efficiently that within a short span of time, it conquered the whole world. The company is renowned for its software products such as Microsoft Windows, Microsoft Office, Skype, Xbox etc. and services such as MSN, Bing, and Outlook etc. Xbox is considered to be the flagship hardware product for Microsoft Corporation.

Starbucks CRM Recommendations report Essay Example | Topics and Well Written Essays - 2000 words

Starbucks CRM Recommendations report - Essay Example The coffee beverage company is located in Seattle, America. Starbucks has coffee chains all over the globe including the United Kingdom, Japan, and China. The company is widely recognized for its powerful customer care that has enabled it to enjoy customer loyalty in the beverage industry (Jargon, 2009). In reference to Keightley (2014), the act of customer journey mapping is an important method used by many organisations in order to visualize the real experience of their customers. A touch point describes the interface of a brand with the customers.In the process of an interaction, it enables the company to understand how customers visualize the company’s products in their journey. In accordance with my previous assignment, I highlighted several touch points in terms of customer experience whether positive, neutral or negative. In this report, the touch points with a baseline or a negative experience have been analysed. The recommendation report aims to narrow down on the effectiveness of the touch points and the necessary measures that should be carried out in order to achieve the business objectives of Starbucks. The process of implementing the suggested remedies is clearly outlined in the last sections of the work. The IDIC framework that has been used to analyse the effe ctiveness of the touch points is well known to render excellent results in terms of customer relationship management. The first step in this model includes the ability to reach out to the customers on an individual basis. The type of relationship developed here ensures that the business enterprise identifies its loyal customers. It does not mean that you need to know them by names but aims at finding a way to ensure that the same customer comes back for the product another day. The customers differ from each other in terms of their value to the business. This means that for a

Game Graphics Design Assessment

Game Graphics Design Assessment You have started work as a designer for Adventurer a leading games development and publication company. Adventurer was founded in 2010 and produces a consumer specialist magazine, which is referenced by other development studios as well. The magazine features information on a wide variety of computer/video games genres: it has dedicated sections for the history of computer games, retro gaming, market news, and recruitment as well as games platforms. In your role as a designer you have been given the task to carry out these key jobs. You have been asked to suggest hardware and software that the design department needs to use to create and edit computer graphics for marketing and advertising purposes. Additionally you have been asked to design a full-colour A4 double-sided leaflet to promote the new computer game called Obliterate, which is a 15 certificate game that Adventurer is looking to market. Various items including a digital image and a new logo for Adventurer will be included within the booklet. The logo should reflect the business of Adventurer: fun and entertaining. The game is of the platform genre and therefore requires eye-catching state of the art graphics suitable for a 15 certificate game-playing audience. The budget for this project is  £5000. This can be increased depending on how well the game sells through the promotion of the leaflet. This is a highly professional document and requires being fully proof-read before sending to the professional printers. The images and graphics must be supplied to the printer in any of the file formats for the following programs: Corel Draw, Publisher, Illustrator, Visio/Serif Drawplus, Paintshop Pro, GIMP, Paint, PhotoShop, Photoshop Elements, Serif Photo Plus. You must consider the size of the files and how you will supply them to the professional printers. You must consider file management techniques to enable the reprographics personnel to access your files. Also you need to consider the consequences of compression on the quality of any of the files. P1 Identify the hardware and software required to work with computer graphics. Create a table identifying hardware needed to create and edit computer graphics. State why the items of hardware you have chosen are needed. Task 1A  Ãƒâ€šÃ‚   Hardware. You should identify a range of (at least three)hardware of your own choice and/or from the suggested list below: Monitor Printer Graphics card Digital camera Scanner Processor Memory CD ROM Hard drive Task 1B  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Software:   Add to the table identifying the software needed to create and edit computer graphics. You need to identify a range (at least three) of Vector software or Bitmap software either of your own choice and/or from the suggested list below:  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Vector graphics software: Corel Draw/Publisher/Illustrator/Visio/Serif Drawplus Bitmap (or raster graphics) software: PaintShop Pro/GIMP/Paint/Photoshop/Photoshop Elements/Serif Photo Plus Task 2 P2 State the functions of a defined graphics software package.   State what the functions are of your chosen graphics software by stating what the function does and how it may be used when creating a graphic. Create a Table to include a column for screen prints.  Ãƒâ€šÃ‚   Choose your own graphics software and/or from the list below: Graphics software: Publisher/Paint/Photoshop/Xara Examples of standard software functions are: Freehand draw Rotate/flip Resize Crop Group/ungroup Layout grids Special effects such as sharpen, soften, or posterise Templates (as used in) presentations, web pages, Word or Excel documents Other:   colour manipulation or shapes Colour depth:   8-bit=256 colours, 16-bit 64,000 colours   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   See next pageà ¢Ã¢â€š ¬Ã‚ ¦ _____________________ Task 3 M1 Compare graphics software used for creating and editing graphics. Compare the features (tools and techniques), cost, strengths and weaknesses of at least three different graphics software packages that you have used for creating and editing your graphics. Create a table in Word. Task 4 P3 Describe the differences between raster (bitmap) and vector graphics. Write a brief report in Word to show your understanding of the main differences between vector and bitmap graphics.   You will need to illustrate your work with examples of your own bitmap and vector images. You must describe the type of image, the file size and differences in scaling.  ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­_________________________________________________________________________________________ Task 5A P4 Use specialist hardware to acquire images for a defined purpose. You need to take one digital image relating to the theme fun and entertaining.   The image will be included in a leaflet for the launch of a new game (in the later task P6).   You should read the scenario at the top of this assignment and consider how your digital photograph will fit in with the purpose of the leaflet for P6. For example what is the purpose of the leaflet, the house style, the colours and the size of the image. Provide evidence (screen print and annotations) of how you uploaded your digital photograph image to your PC.   Use a Word document to do this. Task 5B P4 Use specialist hardware to acquire images for a defined purpose. You need to scan a picture from a book or magazine using a scanner.   The image will be included in a leaflet for the launch of the new game (in the later task P6). Provide evidence (screen print and annotations) of how you scanned your digital picture to your PC. State the name of the scanner you used and give relevant information about the scanner. Task 6 P5 Create an original graphic for a defined user need using graphics software. You need to design and create a logo for Adventurer. You should use suitable vector software to do this. Base the design for the logo on the character or sprite you created in Unit 22. Remember the theme is fun and entertaining. See next pageà ¢Ã¢â€š ¬Ã‚ ¦ Task 7 P6 Use graphics to enhance a document incorporating acquired images and objects. Produce a double-sided leaflet using a template in Publisher, which will advertise the new Adventurer game.   This leaflet is to showcase your graphics and drawings created for this unit. You should provide before and after screenshots as evidence of any additional techniques you use such as: Resizing and positioning Cropping and text wrapping Others items you may include in your leaflet may include: Your Adventurer logo; The scanned bitmap image you did for P4; The digital bitmap photograph you did for P4; Any relevant clipart; Identifying the games platform; Stating the minimum age of player details; Suitable text and shapes Any other details you would like to include. _____________________________________________________________________________________ Task 8 M2 Use at least three advanced techniques to combine multiple images to enhance your original graphic to a near-professional standard. Examples of advanced techniques are: layers filters masks juxtaposition/superimposition of images and text multiple images changing colour balance/contrast Evidence and describe the advanced techniques you have used by stating which software package has been used as well as screenshots with annotations of the techniques carried out.  ­Ã‚ ­_________________________________________________________________________________________ Task 9 M3 Identify legal implications associated with the use of images Laws and Guidelines Part A Type up a report detailing the relevant legal issues and guidelines you had to abide by when using the graphics for your brochure.  Ãƒâ€šÃ‚   You must include: Copyright issues   e.g. Copyright, Design and Patents Act (1998) Permissions (e.g. photography of children, buildings, businesses) Acknowledgements Part B Within a table, you must record the copyright of any sourced images used within your graphics. You must also consider who owns the rights to the graphics/images that you have created: is it yourself or your client?   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   See next pageà ¢Ã¢â€š ¬Ã‚ ¦ Task 10 D1 evaluate the tools and techniques used to enhance your original graphic. Produce a report, which evaluates the graphics software package on its ability in allowing you to create one of your original graphics (for example your logo or a combined multiple image). Using technical terms evidence discuss how the following met the requirements within the scenario brief: Why you used the programs in the creation of the graphic and were there any constraints? Describe at least 3 advanced techniques you used for one of your graphics. Additionally you must discuss what affect the techniques had on the graphic to enable the graphic to be appropriate for inclusion in the leaflet created in Task 7. How did the graphic meet the requirements in the scenario brief? Remember your logo/combined multiple images should be fit for purpose and be of a near professional standard in order for you to produce a report to meet D1. _____________________________________________________________________________________ Task 11 D2 Present the enhanced document obtaining feedback. Present your created, sourced and edited images and graphics, along with the final enhanced document to at least 3 members of the target audience stated in the scenario brief. Use feedback sheets, questionnaires or interviews to gather the users opinions. The audience completing the feedback sheets should be told what they are reviewing and what the images are intended to do. The target audience should identify possible improvements. The images and document can be presented either as image files or showcased in a presentation or web page. Evidence for this criterion is completed feedback sheets and the final images.

Electronic Case (Corporate Finance) Essay

1. Tom believes the company should use the extra cash to pay a special one-time dividend. How will this proposal affect the stock price? How will it affect the value of the company? Electronic Timing, Inc. (ETI) needs to be careful on how it dispenses the extra cash as a dividend. Issuing the extra cash as a dividend would mean that the shareholders collectively will probably drop by the same amount because of the transfer of wealth from the company to the shareholders individually. Hence, the economic value of the company will also decrease. 2. Jessica believes that the company should use the extra cash to pay debt and upgrade and expand it existing manufacturing capability. How would Jessica’s proposals affect the company? Jessica’s proposal will support an expansionary policy for the company which can result to a higher growth rate for ETI. As to the company’s dividend policy, not issuing the extra cash as a dividend signals to the market that there are still better and more efficient uses of the cash than using it for dividends. 3. Nolan is in favor of a share repurchase. He argues will increase the company’s P/E ratio, return on assets, and return on equity. Are his arguments correct? How will a share repurchase affect the value of the company? A share repurchase if done correctly should be equivalent to the issuance of a cash dividend with the same amount as regards to effects on shareholders’ wealth. The way the share repurchases should be done in a way that it does not diminish or create shareholder wealth. Hence, Nolan’s argument that the company’s return and assets and return on equity will increase is not correct. However, the P/E ratio might go upwards for a time until the market corrects it. 4. Another option discussed by Tom, Jessica and Nolan would be to begin a regular dividend payment to shareholders. How would you evaluate this proposal? A plan to issue a regular dividend to shareholders is a start in establishing a dividend payout policy. A dividend policy signals to the market that the company is making a commitment to its shareholders and hence the company strategies will have to be aligned with that commitment. Therefore I would evaluate the proposal as regards the company’s ability to stick to it. For example, it adopts a stable dividend policy – will it be able to have cash to honor such policy year on, year off? Another factor would be does a regular dividend matter to ETI’s shareholders? Or do they prefer a different method of transferring wealth to them aside from a cash dividend? 5. One way to value a share of stock is the dividend growth, or growing perpetuity, model. Consider the following: The dividend payout ratio is 1 minus b, where b is the â€Å"retention† or â€Å"plowback† ratio. So, the dividend next year will be the earnings next year, E1, times 1 minus the retention ratio. The most commonly used equation to calculate the sustainable growth rate is the return on equity times the retention ratio. Substituting these relationships into the dividend growth model, we get the following equation to calculate the price of a share of stock today: What are the implications of this result in terms of whether the company should pay a dividend or upgrade and expand its manufacturing capability? Explain. The substituted dividend growth model is Dt=Dt-1(1+rb). This equation implies that the future dividends of the company are directly related to the amount of earnings it retains and the rate of return if makes from its investments. However, in order to attain the company’s targeted rate of return it also needs to retain more of its earnings in the company for upgrading or expanding its manufacturing plant rather than using it for cash dividends. In the expansionary phase, the company has to make trade offs – lower dividends for higher growth. 6. Does the question of whether the company should pay a dividend depend on whether the company is organized as a corporation or an LLC? No, an LLC can distribute earnings to its owners; however that distribution is not called a dividend, but rather distribution of cash or property to the partners. It is still a dividend in a different name.

Assignment: Change Models Essay

In this paper the executive at a high-end retail chain selling luxury watches, jewelry, and hand bags is in charge of the company’s first expansion in the international pool, which is about a new store open in Shanghai, China. This is only a short term objective as the company expects to open several stores in the BRIC countries, such as Brazil, Russia, India, and China, which is the long-term plan. The executive explains the chain models used to follow the short-term and long-term goals and the effects these changes would have on executives, managers, and employees from the company. Organizational Change Change is not easy to implement and plan. It requires a lot of responsibility for the ones that are impacted by it and for the ones who enforce it. Weis (2012) reminds about three types of change that can be at an organizational level, such as: developmental, transitional and transformational. Developmental change refers to improvements of what already exists. A good example of developmental change is when a company improves a procedure or a process that exists within the organization like the leave time or the update of an HR policy. There is little stress involved in such change and it does not really need to be of a larger scale and scope. The second type of organizational change reminded by Weiss (2012) is transitional change and it refers to implementing a known desired state, different from a current one. It is a type of change of a larger scale and it deals with a certain amount of stress, unlike developmental change. A good example of transitional change is the merger or acquisition procedure of a company. Another example when it comes to processes and procedures is about replacing them with new ones, like when a new technology system is installed, replacing an older one. Transitional changes can unsettle jobs, can shake things in a company, and they can also create new jobs, requiring training and hiring. The third type of change is the transformational model which requires or involves the emergence of a new and unknown state for the company. When a company moves to a new and different target market it requires different strategies, as well as skills. Another good example of transformational change is when the CEO and executives of a company want to change the culture or/and the structure of a company. This type of change is the requiring intensive focus and involving a lot of stress. It may be the most complex among all three change types. The short-term objective that needs to be implemented by the executive is the open of a new store in Shanghai, China. Being a single event it may not require such intensive focus; however, there are aspects of the matter that need to be highly considered. The strategy proposed for the opening of a new store in Shanghai is to reach the objective through a transitional change model. A good way to implement this change model is with the 7-S model. Waterman, Peters, and Philips (1980) explain that the 7-S Model for Organizational change examines seven key areas of the company, as well as the relationship of each of the elements one another. The 7 elements are grouped into two major categories, such as: soft elements and hard elements. The elements are as follows: strategy, structure, systems, shared values, style, staff, and skills. Through strategy, the company plans to maintain competitive advantage, while the structure refers to the hierarchy of the company. In both situations, the short and long-term, the hierarchy of the company suffers modifications and the executive needs to make sure the employees and everyone affected by the change are ready to experience it. Systems refer to every-day processes through the company, while shared values refer to the core value of the company. The executive will follow and enforce the shared values of the company in both the short-term and long-term events. Planning for the short-term and opening a new store in China, may be slightly difficult since it is the first time the company deals with such an action. That is why every step needs to be well calculated. It is the first time when the executive needs to come up with a plan involving the inventory of the new store, how it will be maintained, and how supply of products is made. Laws and regulations of China when it comes to retailing need to be considered properly. The first experience will be useful into creating the long-term strategy because it provides the experience necessary to such change within the company. No longer will the other managers and executives need to think locally and nationally. They have to think globally and that is a change required to be addressed in the first place. Since it involves opening a new store, the employees would be hired locally. This is a change that affects the managers because they will have to learn how the hiring process takes place in the country where the new stores are opened. The long-term strategy may not be as complex as the short-term strategy for change because there will be a precedent and the company will cope with the change easily. Conclusion Dealing with change can be challenging when a company focuses on going globally. This paper exposes the strategies an executive at a jewelry store has to deal with opening new store in China (a short-term objective) and other stores in the BRIC countries (Brazil, Russia, India, and China). Given the cultural diversity of these countries, hiring approaches, as well as the laws and regulations being different in these countries can make the achievement of the objectives more difficult. References Waterman, R. H., Peters, T. J., & Philips, J. R. (1980). Structure is not Organization. Retrieved from http://www.lmcuk.com/management-tool/the-7-s-model-for-organisational-change Weiss, J.W. (2012). Organizational Change. San Diego, CA: Bridgepoint Education, Inc.

Health Management Organization Essays

Health Management Organization Essays Health Management Organization Paper Health Management Organization Paper Health Maintenance Organization is a specific type managed care organization found in USA, it sets on guidelines for doctors to operate; on average it costs less care coverage then health insurance. It provides health insurance coverage on a group basis. HMO team comprises of a group of doctors and other professionals who charge a fixed monthly rate. By law, people who take part in HMO should be provided with a basic description of the plan, including what is covered and what is not and how to appeal a decision. History HMO started in early 20th Century when businesses wanted to offer prepaid medicine to their employees and HMO offered them low prices; with the main concept in mind to reduce medical cost by offering preventive medicine. However, its use dropped drastically in the late 1960s and early 1970s. The HMO Act of 1973, passed by the U.S. Department of Health and Human Services made HMO a part of American medical universe. The HMO Act of 1973 has main provisions: 1.   Loans and grants were provided to finance HMO. 2. If HMOs were federally certified then some state restrictions were removed. 3. Employers with at least 25 employees were required by offer federally certified HMO options. It started in 1910 when mill owners provided medical care facilities to their employees for a premium of $0.5 per member per month. However, the first HMO service considered by USA is by Ross-Loss Medical Group which was established in 1929. There are several different types of HMO; the closed panel plans are the earliest plans in which the members use physicians employed by the terms and conditions of the plan or the employer; closed panel plan allow members to select physicians from a list of physicians who are accepting new patients. Closed panel plans are generally small but account for almost 20% of HMO members. Staff model, group model and network model are all closed panel plans. On the other hand, open panel plan offers more flexibility in selecting physicians around 45% of HMO members are part of open panel plan. The rest of 35% generally receive their coverage in a variety of mixed model plans: Staff Model: In this specific model physicians are given salaries and have offices in the HMO building itself. Physicians are contract employees of the HMOs and can only see HMO patients. This model is an example of closed panel HMO. Group Model: In this typical model HMO pays salaries to a group of physicians and it’s up to the group to decide on how to divide the salary amongst them. It is also a closed panel HMO. Independent Practice Association: In this typical model, physicians maintain their own office and can come in contract with independent practice association which contracts with HMO. Maintaining own office allows physicians to see non – HMO members also. It is an open panel HMO. Network Model: In this particular model; HMOs are allowed to contract with any group – independent practice associations, individual physicians and a combination of them. It is most commonly used and allows HMOs to decide on to the members of network on the basis of skill sets and cost. Benefits HMO fixed a yearly premium for its members, which were patients; the aim was to keep these members as healthy as possible as fixed premium had to pay for all illness including serious illness as well. HMO was more convenient also as people can get health care for themselves and their families at one place without the hassle of filing complaints with the insurance companies.

Recognizing And Nurturing Intrinsic Motivation Essays - Free Essays

Recognizing And Nurturing Intrinsic Motivation Essays - Free Essays Recognizing And Nurturing Intrinsic Motivation Running head: RECOGNIZING AND NURTURING INTRINSIC MOTIVATION Recognizing and Nurturing Intrinsic Motivation: A Cautionary Tale Article Critique Recognizing and Nurturing Intrinsic Motivation: A Cautionary Tale This article related to the pre-teaching experiences of educators and the necessity for training in the identification of intrinsic motivation in the gifted learner. For far too many years, gifted learners were only thought to be the achievers in the group. Those students that were able to excel in whatever assignment was given or any task at hand were generally those identified as the gifted and talented in the group. This paper implies that this belief continues to be widely held. Those in teacher training are required to perform a given number of hours of observation in a mentor teacher's classroom prior to the completion of their program. Without adequate training in the identification of internally motivated behavior, this writer concludes that many of the teacher-identified gifted students would be missed. From the author's perspective, most of the pre-teachers doing the observations in this paper identified the teacher-pleasers as the intrinsically motivated in the classroom. Usually this type of student is most responsive to extrinsic motivation, according to the author. Future teachers need to be trained to recognize the nonconformist gifted learner as well. Too often these students are allowed to fall between the cracks because their true intrinsic motivation is never identified. They are usually labeled early on as a troublemaker or as rowdy. Failure to identify those students that only faintly demonstrate characteristics of giftedness can lead to continual classroom disruptions and the loss of potential for the student. I could not agree more strongly with the author. Having taught several vocational science classes in local high schools, I have met many students that are indeed gifted but are nonconforming holding little regard for those that do not seek to understand them on a personal level. There are many strong young minds lost every year because teachers and other professionals are not adequately trained or equipped to identify and differentiate curriculum for these underground students. According to the author characteristics of the intrinsically motivated student include: students that accept challenges willingly, those that show persistence in difficult tasks, those who exhibit curiosity, remain task-committed, and reflect satisfaction in their own efforts despite the opinion of others. The author sees this motivation as fueled by students' psychoacademic needs to control their own decisions. These students, almost by their very nature, do not exhibit the teacher pleasing characteristics so often identified with the gifted student. In fact, the author sites research indicating that extrinsic rewards (teacher pleasing) can be devastating to the intrinsically motivated student. This system lessens the ability of the child to learn and work for the satisfaction therein. The author feels these students can lose their perceived power over their decisions much more quickly than the average learner can. In the paper it is described as a fragile commodity, lost more easily than gained. The author concludes by reinforcing the need for teachers to be trained early on in the recognition and nurture of intrinsic motivation in order to foster self-esteem and a safe environment in which the gifted learner can prosper. Bibliography Lashaway-Bokina, N. (2000). Recognizing and nurturing intrinsic motivation: a cautionary tale. Roeper Review, 22(4), 225-229. Bibliography Lashaway-Bokina, N. (2000). Recognizing and nurturing intrinsic motivation: a cautionary tale. Roeper Review, 22(4), 225-229.

Police corruption Research Paper Example | Topics and Well Written Essays - 1750 words

Police corruption - Research Paper Example However, meat eaters are those corrupt police officers that intentionally and knowingly participate in activities of corruption and spend a considerable deal of time looking for such activities and situation from where they could extract personal gains. Furthermore, these police officers satisfy their conscience through reaffirming themselves that the people that target such as pimps, drug dealers and gamblers deserve such treatment and exploitation because they are destroying the society. Although, on a global level, police corruption levels within the United States may not be alarming enough, in absolute terms, police corruption is becoming a concern for the criminal justice system. For example, a recent study conducted in 13 different stats found out that only 56 percent of the people viewed police officers as having high and respectable ethical standard as compared to the 89 percent people that feel the same about nurses (Prenzler, p. 202). Furthermore, unlike other crimes and societal issues, it is difficult to uncover police corruption or obtain statistics about the same. Police officers are trained individuals to deal with crime and therefore, even if they are corrupt or involved in crimes, they know how to cover their tracks. Furthermore, whistle blowing can be extremely dangerous, life threatening and rare steps in the police department as evident from the case of Franck Serpico in the early 1970s. Nevertheless, over the past few decades, many scandals have appeared on the surface, which indicate that substantial police corruption is prevalent in several police department all across the United States (Office of International Criminal Justice, p. 16). Consider the example of Los Angeles Police Department Rampant Division in the late 1990s, which was rocked to its sheer core when the Rampant Scandal broke which implicated more than 6 dozen police officers in several misconducts. From unlawful shooting to

Internal Analysis and SWOT Analysis of Southwest airlines Term Paper

Internal Analysis and SWOT Analysis of Southwest airlines - Term Paper Example Southwest Airline started its operation in 1971 in the United States of America, and their aims have been focused on being different from the other airlines and to provide better services at a lower cost. Southwest airline is a healthier and a more composed airline company in the United States which has gained a large amount of revenues even in the hard times of recession. The weaknesses include the absence of Southwest airline in the international market and the unavailability of the business class seat arrangements. The strengths of the company overpowers its weaknesses therefore, the company is far ahead of its competitors in the competition race. It is recommended to the Board of Directors and the CEO that Southwest Airline has the leading market share in the competition but it cannot solely compete on the basis of low cost but it has to develop some further core competencies in order to compete in the market. The airline firm must always make their employees productive and fuel hedging should be avoided. Introduction: Southwest Airline began its operation in 1971 in the United States of America, and their aims have been focused on being different from the other airlines and to provide better services at a lower cost (Southwest Airline, 2012). This report is a proposal to the Board of Directors and CEO of the Southwest Airline which focuses on the internal analysis of the Southwest Airline. The paper would accomplish the task of analyzing the performance of the company and synthesizing the int ernal analysis with the external analysis of the Southwest Airline. Finally, the paper provides the results and findings about the company’s overall SWOT analysis and provides recommendations to the responsible authorities about Southwest Airlines performance. Strengths Rating Southwest airline is the low-cost carrier operating in the United States 5 The company remains higher ranked airline in terms of customer satisfaction 4 The airline hires the best people, best people for the best job 4 It was the first airline to introduce online ticket 5 Southwest has over 550 Boeing aircrafts which reduces training cost 4 Fuel hedge contract helps in managing the fuel cost effectively 4 Total 26 Weaknesses Rating The absence of Southwest airline in the international market 5 The seating arrangements are not classified for the business class 3 The aircrafts could not carry a large amount of freight 3 The airline tickets are directly available through the internet without intermediary 3 The flexibility in the fare is limited 3 Total 17 Results and Analysis: Southwest airline is a healthier and a more composed airline company in the United States which has gained a large amount of revenues even in the hard times of recession. The airline has innovated many processes as online ticketing and airfreight delivery and has been operating domestically in 42 states but however the company has not achieved its greater heights because of showing resistance in expanding the business internationally. Apart from that, the Southwest airline is considered to be the leading airline in terms of revenues and customer satisfaction (Lauer, 2010). Resource-based view framework: This is a management technique which is used to determine the competitive advantage of a company. In order to achieve success, a company must have operations and resources which should be distinctive from its competitors. In the first step, resources of Southwest airline should be identified in order to understa nd the core competencies of the company (Gittell, 2003). Tangible Resources: Southwest airline consists of 550 Boeing aircrafts which are operated in 97 destinations domestically. The company has a large amount of expert managers and technicians which are considered to be their assets. The company has a total assets worth of $18 Billion (Southwest Airlin

Intro to criminal justice Coursework Example | Topics and Well Written Essays - 750 words - 2

Intro to criminal justice - Coursework Example The Exclusionary rule prevents the government from using evidence obtained in a violation of the constitution of the United States. This applies to evidence gained from illegal search and seizure. Furthermore, the court may not apply the rule to exclude illegally acquired evidence where the cost of exclusion outweighs the deterrent benefits. An example is Herring Vs United States of 2009 in which officers in a coffee county arrested petitioner Herring based on a warrant listed in the neighboring Dale county database. A search carried out by the police yielded drugs and gun. However it was later revealed that the warrant had been recalled several months earlier. There is also the case of Arizona VS Evans of 1995. The other cases include Weeks Vs United States in which the Supreme Court unanimously held that the seizure of items without warrant from a private residence is a violation of the constitution. There is as well the case of Davis Vs United States of 2011, the Escobedo Vs Illinois and finally the case of Mapp Vs Ohio of 1961. It referrers to a situation where a police officer who is suspicious of an individual temporarily detains the person and moves his hands lightly over the suspects outer clothing to find out if the person is carrying a concealed weapon. If the police officer feels something that seems to be weapon, the police may then reach inside the victims clothing. Some of the cases that have been associated with stop and frisk in the Supreme Court are include the case of Terry Vs Ohio of the 1968. The case came up when a police officer observed three individuals engaging in a conduct suggestive of robbery. He approached them patted one of them and got a gun. Other cases include the United States Vs Place of 1983, United States Vs Montoya de Hernandez of 1985 and Michigan Vs Chesternut of 1991. Motor vehicle search may only be done under some narrowed circumstances. For example only after the

John Stuart Mill Essay Example for Free

John Stuart Mill Essay The Indian Tax Structure is quite elaborate, with clear distinction in authority between Central, State and local governments. The taxes levied by the Central government are on income (other than tax on agriculture income which would be levied by the state government), customs duties, central excise and service tax. The State government levies Value Added Tax (VAT), sales tax in states where VAT is not applied, stamp duty, state excise, land revenue and tax on professions. Local bodies levy tax on property, octroi and for utilities like water supply, drainage etc. In the last 10 to 15 years, tax system in India has been subjected to significant reforms. The tax rates have been revised and tax laws have been modified. Since April 1, 2005 many State Governments in India have replaced the sales tax with VAT. Indian Tax Structure After Independence The period after Independence was quite challenging for the tax planners. A huge black economy set in both due to Second World War and the increase in economic activity after independence. Savings and investment were encouraged through the various taxation laws by the way of incentives. There was a need for generating huge amount of revenues to fund the economic growth of the country. The tax department took great care to plan the tax structure not only with the aspect to widen the income tax base, but also to look for alternate taxes and to eradicate tax avoidance . The department was severely tested due to the high volumes of work. Some of the prominent taxes that came into existence were: †¢ †¢ †¢ †¢ †¢ †¢ Business Profits Tax (1947) Capital Gains (1946-48 to 1956) Estate Duty (1953) Wealth Tax (1957) Expenditure Tax (1957) Gift Tax (1958). To check the growth of black money, high denomination notes were demonetized in 1946. The Income tax Act was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started across the world in the second half of 1980s found its way into India. As part of its policy of liberalization, India introduced tax reforms in the 1990s. The reforms introduced in the Indian tax structure are different in comparison to other countries. The tax reforms in India took place independent of interference from any external multilateral agency unlike some other countries. But the tax reforms took place in such a way as to ensure its adherence to the prevailing International trends. During the initial stages of reforms, the restructuring of the tax structure took place with a view to increase savings and use the increased savings towards investment, to bring in equitable distribution of income and to rectify the disparities due to oligopolistic market that existed due to co existence of both private and public sector. The tax structure reform in India can be used as an example for many developing countries that are in the same path of development, due to the large size of the country and the disproportion in the socio economic condition across the country. Direct Tax Direct tax is the tax which is charged directly on the tax payer. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from ones salary. Direct Taxation in India Direct taxation in India is taken care by the Central Board of Direct Taxes (CBDT); it is a division of Department of revenue under Ministry of Finance. CBDT is governed by the revenue act 1963. CBDT is given the authority to create and control direct taxes in India. The most important function of CBDT is to manage direct tax law followed by Income Tax department. In India the tax structure is divided amongst the central government and state government. The central government levies taxes on income, custom duties, central excise and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. Local civic bodies levy tax on properties, octroi etc. Capital gains tax, personal income tax, tax on corporate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the basis of residential status and not on the basis of citizenship. The assessee are charged based upon the following factors †¢ †¢ †¢ Resident Resident but not ordinary resident. Nonresident. Direct Taxes Before Reform They had a major impact on economic policies, creation of savings and the trend of investment. There was no proportion in terms of the impact of direct taxes on the economy and there relative share in total tax revenues. The system of direct taxes was very much complex and inefficient because of the combination of high marginal rates of personal income and wealth taxation and high rates of corporate profits. The corporate tax was pretty high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not taxable. Ministers, MPs and other high ranking government officials get government allocated accommodation, where the charges are pretty less in comparison to the prevailing market rate. Growth in Direct Tax collection during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, while Personal Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-down and substantial relief to noncorporate taxpayers, direct tax collections exceeded the previous years collection by about Rs. 26, 000 crore. Growth In Direct Tax Collection During The Financial Year 2009-2010. The net direct tax collections grew by 5. 77 per cent during the first two months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the same time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall refund outgo during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61. 7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A company has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed and assessed separately in the hands of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their individual hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company. Taxable Corporate Income The tax levied on a company’s income is based on its legal residence. Companies of Indian origin are levied tax in India, while International companies are levied tax on earnings from their Indian operations. For International companies’ royalty, interest, gains from sale of capital assets within India, dividends from Indian companies and fees for technical services are all treated as income arising in India. Tax On Distributed Profits Till 1997, a company was not required to pay any income tax on the amount of dividends declared, distributed or paid by such company. But such dividend was included in the income of the shareholders under the head income from other sources. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The domestic company would be required to pay additional income tax on any amount declared, distributed or paid by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such additional income tax shall be payable @ 10 per cent of the amount so distributed. Even if no income tax is payable by the company on it total income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for deposit of additional income tax: Such additional tax will have to be paid by the principal officer of the domestic company within 14 days from the date of: a) Declaration of any dividend. b) Distribution of any dividend. c) Payment of any dividend, whichever is earlier. Additional income-tax is not allowed as deduction: The company shall not be allowed any deduction on account of such additional income tax under any provisions of the income tax act. Indian Budget 2008 Indian Corporate Taxation Minimum Alternate Tax To wipe out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the book profits be increased by an amount of DDT paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account. Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend received by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distributed/paid by C1, to calculate DDT, if the dividends so received by C1 had been scrutinized to payment of DDT by C2. At the same time C1 must not be a subsidiary of any other company. Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any sum paid for scientific research to a domestic company doing scientific research and development. To remove multiple deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of 150 per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in allay with the provisions of the Income Tax Act. Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the following year. India has adopted the residential form of tax system. It means tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. Residential Status An individual is resident in India if he is in India in the tax year for: †¢ †¢ †¢ 182 days or more; or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a visit to India; and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an aggregate of 365 days or more during the four years preceding the tax year. An individual who does not satisfy the above conditions is a non-resident. A resident is not ordinarily resident in India in any tax year if he: †¢ †¢ †¢. Has been non-resident in India in nine out of the 10 previous years preceding that year: or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Taxability based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into five categories. The income that falls within the tax component is disclosed in line with rules for a particular head and then cumulated to determine the aggregate income to be taxed. But losses under certain categories cannot be cumulated with income gained under other categories. Salaries: It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received. Income From House property: It involves income earned by renting residential and commercial property. Only two authorized deductions are allowed while calculating income. Profits And Gains From Business Or Profession: It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains: It deals with gains due to transfer of assets. The duration of holding determines the classification of the asset, which then decides the method of taxation. Capital assets held for 36 months (12 months in case of shares/securities) are taken as short term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources: It is the remaining category of income and takes care of all income not covered by any category. Foreign Nationals The tax law in India allows for exemption of income earned by foreign nationals for services provided in India, under certain condition: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Remuneration from a foreign enterprise not conducting any business in India, provided the individuals stay in India does not exceed 90 days and the payment made is not deducted in computing the income of the employer; Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days; Remuneration of foreign diplomats, consular staff, trade officials and their staff and family; and Income of an employee or consultant of a government approved foreign charitable institutions. Payment from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or consultant of a government approved foreign charitable institutions. India Budget 2008 Personal Taxation Basic Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property ownership benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate. Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories: †¢ †¢ †¢ †¢ †¢ †¢ A Company. A Hindu undivided family. An Association of Persons or a Body of Individuals. Non corporative taxpayers. A dead person’s legal representative, the executor or administrator. A non resident’s agent. For a Hindu Undivided Family the tax is considered on the income derived from joint family collections. But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax according to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. According to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen. For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are: †¢ †¢ †¢ †¢ †¢ †¢ Residence like guesthouse, residential house, urban farmhouse and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes. Urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. Indirect tax Charge levied by the State on consumption, expenditure, privilege, or right but not on income or property. Customs duties levied on imports, excise duties on production, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of indirect taxes because they are not levied directly on the income of the consumer or earner. Since they are less obvious than income tax (because they dont show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive measures because they are not based on the ability to pay principle. Indirect Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely irrational between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes. But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the centre like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like passenger and goods tax, electricity duty and octroi when taken together did not present a rational system. Indirect Taxes Post Reforms †¢ †¢ †¢ Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty), manufacture (Excise duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state (Sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax). In the present scenario corporate would have to analyze the tax cost involved in a transaction, have enough backup documentation to support their tax positions and keep looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance there has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008. The general rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 1962 at a time when the â€Å"License Quota Permit Raj system existed in the country. It came into existence to check illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the exchange rate of the country. Customs duty on goods imported or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to inform the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or inland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged. Basic Duty As the name suggests, it is the normal duty charged under the Customs Act. Additional Duty This duty is levied under section 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product manufactured or produced in India. Anti Dumping Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry. This economic phenomenon is called dumping. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such articles provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with Most Favored Nation Status cannot be charged dumping duty. India Budget 2008 Custom Duty †¢ †¢ †¢ The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced. For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. Double Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as double taxation. It generally takes place due to the overlapping of the tax laws and regulations of different countries. Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the inclusion of the same income in the total world income, which forms the tax base of the country where he resides. To effectively deal with the problems related to double taxation, Central Government, under Section 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing release or by providing credits for taxes paid in one of the countries. Under Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways: Double Taxation Relief In India Double taxation relief in India is of two type’s Unilateral relief and Bilateral relief. Unilateral Relief Under Section 91, Indian government can relieve an individual from burden of double taxation, irrespective of whether there is a DTAA between India and the other country concerned or not, under certain conditions. Cases where a person enjoys double taxation relief as per the unilateral relief scheme are: †¢ †¢ †¢ †¢ If the person or company has been a resident of India in the previous year. If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax treaty Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entering into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India. Excise Duty Central excise duty is an indirect tax which is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is manufacture and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term excisable goods means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term manufacture refers to any process †¢ †¢ †¢ Related or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Three different types of Central Excise Duties exist in India. They are listed below: Basic Excise Duty In India Excise Duty, imposed under section 3 of the ‘Central Excises and Salt Act’ of1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the ‘Additional Duties of Excise Act’ of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act. This tax is shared between the Central and State Governments and charged instead of Sales Tax. Special Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually collected during the relevant financial year. India Budget 2008 Excise Duty †¢ †¢ †¢ †¢ †¢ The general rate of CENVAT has been brought down from 16 per cent to 14 per cent. The CENVAT on many goods like cars, writing paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and purification devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged tender coconut water, tea and coffee mixes, specified refrigeration equipment, etc have been exempt from excise duty. For packaged software the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. Permanent Account Number (PAN) Permanent Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the Social Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification number. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to avert any sort of tax evasion by tax payers. Apart from keeping a track on the various financial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while opening an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned. The PAN follows the following structure – XXXXX1111X. The first five characters are letters; the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesn’t follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ C Company P Person H Hindu Undivided Family (HUF) F Firm A Association of Persons (AOP) T AOP (Trust) B Body of Individuals (BOI) L Local Authority J Artificial Juridical Person G Government In addition, the fifth character of the PAN is the first character in the surname of the assessee. Though PAN is generally issued to individuals to keep track of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. Generally, each state follows its own sales tax act and levies tax at various rates. Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and recover the tax from the purchaser. Generally, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, luxury items (like cosmetics) are levied heavier sales tax rates. Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the interstate sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the movement of the commodities commences. However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The practice of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs: †¢ †¢ †¢ †¢ †¢ 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependent) are applicable for petroleum products, tobacco, liquor etc. Service Tax in India Constitutional Provision Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule VII divides this subject into three different sections †¢ Union list (only Central government has power of legislation). †¢ †¢ State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government. Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. The Director General (Service Tax) is in charge of the department and his role and authority are: †¢ †¢ †¢ †¢ .