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: †¢ †¢ †¢ †¢ .

A Critical Review of F. Scott Fitzgeralds The Great Gatsby Essay

A Critical Review of F. Scott Fitzgerald's The Great Gatsby The Great Gatsby by F. Scott Fitzgerald is a universal and timeless literary masterpiece. Fitzgerald writes the novel during his time, about his time, and showing the bitter deterioration of his time. A combination of the 1920s high society lifestyle and the desperate attempts to reach its illusionary goals through wealth and power creates the essence behind The Great Gatsby. Nick Carraway, the narrator, moves to a quaint neighborhood outside of New York City called West Egg; his distant cousin and his former colleague, Daisy and Tom, live in a physically identical district across the bay called East Egg. The affluent couple quickly exposes Nick to the corrupting effect of wealth and materialism. He often serves as a sophisticated observer at several fashionable parties, yet he remains uninvolved in the hedonistic lifestyle. Jay Gatsby, the man who gives his name to the book, lives in an extraordinary estate adjacent to Nick, where he incessantly welcomes guests to sumptuous parties. Nick develops a fixation and a selfless devotion to Gatsby. Gatsby is a dreamer, absorbed by the past, and Nick reluctantly aids him in attempts to fulfill his ideal. The impractical illusions, in the end, destroy Gatsby and lead Nick to see the ultimate manifestation of corrupt American society. In The Great Gatsby, greed and corruption centralize the theme. Fitzgerald uses the contemporary public as a core of life for his characters. Gatsby’s intent to win a love from his past by the display of lavish possessions results in annihilation. He was doomed from the beginning by his avaricious wishful thinking. Gatsby’s approach to attain his goal was encumbered by immoral mann... ...irrationality. This is the behavior one would expect from new money. Acting as one from an established background, Gatsby remains calm, yet forcibly declares his righteousness. The primary symbolism of the car comes at the end. The car, of wealth and power, causes brutal devastation to each character in different ways. In conclusion, The Great Gatsby is a morally and historically enlightening classic about the moral decline in the 1920s. F. Scott Fitzgerald fabricated brilliant symbolic allusions in every line of writing. The book never loses meaning, for it comes from an unforgettable, real time period in American society. It is recommended for a person of any age, race, or gender who is interested in understanding a peculiar part of what the modern world has become. F. Scott Fitzgerald’s The Great Gatsby truly captures the essence of American literature.

Emotional Expression Essay

Emotional expression is most commonly known by the attitudes people have and the facial expressions they carry in certain situations. You can easily tell if someone is mad, upset, happy, or uncomfortable in a given situation. Whether most people realize it or not, their faces can be read like a book. Most of the time, you can look at someone and see their opinion on an issue without having to actually ask them what they think or how they feel. This is very helpful in most situations, but sometimes it would be better not to know what people think or how they feel so it doesn’t influence your opinion on the issue. Many philosophers have investigated and studied facial expressions and the behaviors that are associated with these expressions. â€Å"William James, a Harvard professor in the late 19th century, is a well known proponent of the view that perceiving the bodily changes during emotion constitutes the emotional experience, and without this perception, emotion would be pale and colorless. James argued strongly that there is nothing in the mind called emotion that precipitates bodily activity, rather the reverse is true† (Theories of emotion). William James and Karl Lange created the James-Lange theory. This theory suggests that emotions follow behavioral responses to events. This means that how you feel about the event will come after your reaction, whether you ran away, stayed still, climbed a tree, etc. Behavioral actions always come before emotions come into place. Another well known philosopher of behavior is Charles Darwin. â€Å"Darwin’s work emphasized the biological utility of emotional expression. Thus, it contributed to the development of an evolutionary-expressive approach to emotion, which suggests that emotion exists because it contributes to survival (Oatley, 1992)† (Emotional Processing). Darwin suggests that survival depends on emotional responses. This means that people must feel and relate to an issue in order to make it out of the situation. If the person cannot relate to the issue or figure out what to do, then they will experience a negative outcome because they could not help their self out of the issue. In order to make it anywhere in a society, a person must be able to relate to the issue and have past experiences with the issue or know of a situation in which someone else did so they have an idea of how to handle the situation effectively. Emotional responses play an important part in the survival and maintenance of any person. In order to succeed in life, a person must be able to handle good and bad experiences and learn from the experiences so they can handle other things that life gives them. Certain situations involve other people and their feelings, so it is important for people to think of others in that situation so the feelings do not get hurt and you do not lose a friend. Other people have an effect on your emotions and you have an effect on their emotions, so always remember to be cautious in these situations and look out for others and not just yourself.

Financial Accounting Theory & the Reporting Environment Essay

5. Researchers who develop positive theories and researchers who develop normative theories often do not share the same views about the roles of their respective approaches to theory construction. (a) How do positive and normative theories differ? (b) Can positive theories assist normative theories, or vice versa? If yes, give an example. If not, why not? Normative accounting research makes policy recommendations and is concerned with what should be done in contrast to explaining why current practice is carried out in the manner that it is (positive theory). Normative theorists usually attempt to derive either the ‘true income’ or adopt the ‘decision — usefulness’ approach whereby accounting reports are an input into users’ decisions (e.g., to buy or sell shares, management decisions on the financial wealth of firms, etc.). The major issues are the impact of the changing price environment (prices) and the impact on income, assets, liabilities a nd equity. As a consequence many normative theorists are measurement theorists who attempt to incorporate the effects of inflation into accounting reports. In this sense they take a semantic viewpoint — relating the figures in the accounting reports to actual objects (assets, liabilities) or events (changes in inflation). To some extent the approach of the IASB is a normative approach. Positive accounting theory was a reversion to testing or relating accounting theories back to the ‘facts’ or ‘experiences’ of the real world. Examples of such research were questionnaires and surveys of bank officers or investors regarding their use of financial reports for decision making; or whether inflation adjusted accounting reports actually aided decision making. Current positive accounting research is aimed at explaining the reasons for actual accounting practices and in predicting the role of accounting data in economic, political and social decision making. P ositive theory has expanded accounting theory from the purely decision making focus of normative theorists into analysis of political and economic factors. Using the normative recommendation of IFRS, that fair values should be used in financial statements, a positive theorists would first undertake a number of empirical tests to see if they are actually useful/used by decision makers in their valuation models. In this sense they complement each other – normative theory the deductive analysis with positive theory the empirical verification. 7. Classify the following hypotheses according to whether they are conclusions of positive or normative theories. Explain your answers. (a) Historical cost accounting should be replaced by a market value system. (b) Historical cost accounting provides information used by creditors. (c) Historical cost accounting is used by many managers to allocate costs in determining divisional performance. (a) normative (b) positive (c) positive Page 1 of 37 10. The decision-usefulness approach to theory development can be used to develop theories of accounting. a) Explain what is meant by the decision-usefulness approach to theory development. b) How can the decision-usefulness approach relate to accounting theory formulation? c) Give two examples of decisions that require data obtained from accounting reports. The decision-usefulness approach is an instrumentalist approach (see diagram p.25). In a narrower sense, one direct test of an overall theory of accounting would be to determine whether the output data of the accounting systems, which are constructed on the basis of the overall theory, are useful to users. The data of the accounting systems are utilised by users in their prediction models, and the conclusions (predictions) are then used in their decision models. The problem is that if the prediction is verified, it verifies the prediction model, not the accounting system and its output. There are other variables besides accounting data that affect the prediction. We do not know how the accounting data were utilised. Also, if the decision turns out to be right, it verifies the decision model, not the accounting system. Interpreting the evidence on decision-making is extremely difficult. We do not know how to interpret the evidence to determine that accounting information is useful. Th us, a direct test is virtually impossible. Accounting standard setters usually determine usefulness with the weaker, more direct tests which are usually advanced by accounting committee setting bodies and include: relevance, verifiability, freedom from bias, timeliness, comparability, reliability and understandability. Some decisions: To invest in a firm’s stock (i) (ii) To loan funds to a firm (iii) To purchase or buy an asset. GHTHH Chapter 4 1. How do conceptual frameworks of accounting attempt to create a theory of accounting? Describe the components of the IASB Framework and how they contribute to a theory of accounting. Conceptual frameworks (such as those developed in the United States, Australia and at the IASC/IASB) do not employ the term ‘theory’ because of the difficulty of demonstrating logical consistency and in gathering empirical evidence to corroborate the theory. However, by following a structured program of inter-related concepts, accounting regulators aim to use the conceptual framework to achieve consistent accounting standards that will replace ad hoc solutions to specific problems. In this context, the components of the conceptual framework can be viewed as the building blocks of a theory of accounting. The components of the IASB/Australian Framework are: objectives of financial statements; qualitative characteristics of financial information (such as relevance, reliability, comparability, timeliness and understandability); and definitions of the basic elements of accounting reports (such as assets, liabilities, equity, revenue, expenses and profit) and principles and ru les of recognition and measurement of the basic elements, and the nature of the information to be displayed in financial reports. (Refer page 55 of text) 3. What does the IASB Framework describe as the basic objective of accounting? What are its implications? Stewardship looks primarily to the past, asking the question: What happened? Decision making looks to consequences in the future, asking the question: What will happen? A decision-making approach sees accounting information as inputs for the decision-making prediction models of users. If so, then we are concerned about what kind of accounting information is relevant to decision makers. Some believe that current value is implied. Also that statement of financial position accounts and their amounts are as important as those in the income statement. Traditional accounting emphasises income. Page 2 of 37 6. Explain the role of accounting in relation to: (a) individuals (b) firms (c) the Australian economy. Accounting information helps to efficiently allocate capital in the economy. The successful operation of a free economy depends, to a large extent, on the good judgements made by individuals about their investment opportunities and the investment opportunities of firms. People need information to decide where to invest or lend, and at what price. In relation to firms, accounting information forms the basis for many contracts, such as debt contracts that include covenants specifying that the firm will not allow its leverage ratio to exceed a certain level, or management compensation plans that provide managers with bonuses based on reported corporate earnings. As such, the firm’s cash flows are tied to accounting numbers. Since the value of the firm is the present value of all future cash flows and those cash flows are tied to accounting numbers, accounting numbers determine the value of the firm. In relation to the economy, accounting information plays a vital role in the equitable allocation of capital, and it contributes to the effective performance of the price system. The effective operation of our economy means that efficient and inefficient companies must be identified, so that resources are channelled to the former and away from the latter in order to have a ‘successful’ economic system. What would happen, after a long period of time, if ‘incorrect’ information is reported? The economic system would become inefficient (because of the existence of many inefficient firms), causing serious economic problems to all. 7. Can accounting ever provide an unbiased map of economic reality? Why or why not? Yes. Criticisms of neutrality or freedom from bias take two forms. First, some argue it is a state of mind that is not attainable, because all of us are affected by personal values that have been shaped by our particular beliefs, traditions, environment, background and personality. Granted that this is true, it is still meaningful to speak of neutrality or freedom from bias. We recognise the existence of these influences on our perceptions. The idea is to control them within an acceptable range. Second, some contend that neutrality or freedom from bias is not operational, because we cannot be expected to read other people’s minds. However, it is possible to translate neutrality or freedom from bias into operational terms by establishing specific control devices that are external and subject to examination. Control devices are the means by which the notion of objectivity receives operational meaning. Control devices have to do with making public or external what is essentially inter nal or introspective. Rules and procedures under the heading of disclosure, consistency, comparability, and materiality as well as GAAP are practical control devices. In the accounting literature, practical control devices under the heading of objectivity have taken the following three forms: ï‚ · to make specific and precise the concepts and procedures of accounting, and to obtain general agreement on them ï‚ · to determine a consensus of the measure among a number of experts ï‚ · to improve the standards of competence and ethics of the profession. Accountants must construct unbiased or neutral financial maps of economic reality. Otherwise, as Solomons warns, ‘If it ever became accepted that accounting might be used to achieve other than purely measurement ends, faith in it would be destroyed’. Page 3 of 37

My Values in Life

My Values in Life Values are qualities that one considers to be worthwhile and as such, act as the driving force in their lives. A person’s values take precedence over other qualities and therefore dictate the manner in which an individual may act in particular instances. In my life, I have a number of values that I hold dear.Advertising We will write a custom essay sample on My Values in Life specifically for you for only $16.05 $11/page Learn More These values are as a result of my upbringing, my principles in life as well as my socialization. In this essay, I shall identify the core values that I hold and the manner in which they influence my everyday choices, actions and plans that I make. One of the educational values that are fundamental to me is achievement. This is as a result of my belief that what defines me most as a person is my determination to succeed and my desire to make a positive contribution to society through my career. Achievement is therefore one of the values that is most important to me since in today’s world, achievement and success are mostly tied together with educational success. As a result of this, I hold my educational exploits in high esteem since education is one of the avenues where one’s determination leads to quantifiable success. I greatly value close relationships with my friends and constantly seek to cement the same. This is because good friends can assist one achieve his/her goals in life and can sometimes even be closer than family. For this reason, I invest a lot of time and effort in my close friends. I make it a priority to be a part of the significant moments in my friends’ lives such as their birthdays, wedding days and even baby christening ceremonies. In addition to this, I always ensure that I inquire as to their well beings periodically. Growth and personal development for me is a very fundamental value and its importance in my life cannot be understated. It is my believe tha t my life is not worth much if I do not strive to constantly improve on my achievements as well as in becoming a better person. This value of personal grown and development greatly impacts on my day to day living especially when it comes to establishing new relations. It is generally my rule that if a new relation will not add any value to my life, then I should not waste my time exploring it. One of the constant realities in human life is that we will always be surrounded by needy people. As such, on a social level, I always strive to give my services to the less fortunate. In my opinion, a life well lived is one that is lived in such a way that it makes a difference to someone else’s life. This is the philosophy with which I have led my life up to this point and at all times, I try to make a difference in the lives of the people that surround me. Helping other people is therefore a value that I value not only in myself but also in other people. While modern day living has s omewhat lead to a degradation of the value of family from what it used to be in gone years, I still hold the value of family to be very important in my life. To me, one’s family members are the ones who will stand by you no matter the situation and encourage you through life’s troubles.Advertising Looking for essay on philosophy? Let's see if we can help you! Get your first paper with 15% OFF Learn More While I reckon that family may not always be supportive or as ideal as I envision it, in my experience my family is closely knit and always stands up for me. I therefore always have my family in mind when making my decisions and consider how my actions will affect them. In addition to this, I try seek guidance from members of the family who are more experienced than I am before making monumental decisions in my life. It has been argued that honest men and women are a dying breed. This statement holds true in our capitalistic society where profits and personal gains are the primary objectives. The means by which one goes to achieve success is often overlooked and as such, the ends justify the means. Even in the midst of such an environment, I still hold honesty as one of my core values. Without a doubt, this is mostly as a result of my upbringing whereby honest was applauded and dishonesty shunned. Also, I have come to realize that when one achieves success though honesty, the level of satisfaction that comes with it is truly unrivaled by any other feeling. Owing to my upbringing, I have a huge regard for religion. As such, one of my spiritual values is engaging myself in some religious organization. While it is true that most of my religious values are as a result of my upbringing, I have over time come to embrace them as my own and therefore make it my personal duty to be actively involved in my religious organization. To me, this brings about a sense of balance and helps me be more reflective and appreciative in my life. My religious values impact on my decision making since I try not to make choices which are contrary to my religious beliefs. In this paper, I have identified some of the values that I hold dear to me. I have also identified how this values impact on the choices that I make as well the actions that I take. From this deep exploration of my values, I have come to the realization that my values greatly dictate how I treat the people around me as well as how I prioritize on matters. I believe that as a result of my values, I strive harder to achieve the things that I want in life and as such, I am a better person as a result of them.

Free Essays on Black Elk Speaks

Black Elk Speaks Greed is a large part of the American culture whether we realize it as a society or not. Many countries around the world view the United States as a selfish country that does what it wants on a global scale, and does not share or allocate its predominate wealth. I am very thankful and proud to be a citizen of this country. Even though I would risk my life to protect our country and its freedom, there are aspects about our civilization that I wish could be different. Black Elk, â€Å"a holy man and a warrior of the Lakota Nation Indians,† was a member of the Oglala Sioux tribe during the most horrific period for Native Americans in the Western part of the United States. In excerpts from the novel of his life story Black Elk Speaks, he is able to relate the differences in the ways of life from his people and the white settlers. Although he lived in the late 1800s, he is able to make reference to issues that are relevant to us today. His observations display issues such a s human bonds, ethics, economics, and politics. He describes how the excessive acquisitiveness of one society led to the cultural displacement of another. The Native American culture revolved around a circle, or what black Elk referrers to as their nation’s hoop. The flowering tree is the center of the hoop. The flowering tree is symbolic of growth and prosperity for all the people in the tribe. It is equally shared between all the members of the tribe. â€Å"Everything an Indian does is in a circle, and that is because the power of the world always works in circles, and everything tries to be round† (APT 315). The flowering tree at the center of the circle was nourished by the seasons, which also occur in a circular pattern. Black Elk also makes reference to the sky and the earth being round, the moon and the sun setting in a circle as well as both being round. The wind blows in circular whirls. A person’s life from childhood to dea... Free Essays on Black Elk Speaks Free Essays on Black Elk Speaks Black Elk Speaks Greed is a large part of the American culture whether we realize it as a society or not. Many countries around the world view the United States as a selfish country that does what it wants on a global scale, and does not share or allocate its predominate wealth. I am very thankful and proud to be a citizen of this country. Even though I would risk my life to protect our country and its freedom, there are aspects about our civilization that I wish could be different. Black Elk, â€Å"a holy man and a warrior of the Lakota Nation Indians,† was a member of the Oglala Sioux tribe during the most horrific period for Native Americans in the Western part of the United States. In excerpts from the novel of his life story Black Elk Speaks, he is able to relate the differences in the ways of life from his people and the white settlers. Although he lived in the late 1800s, he is able to make reference to issues that are relevant to us today. His observations display issues such a s human bonds, ethics, economics, and politics. He describes how the excessive acquisitiveness of one society led to the cultural displacement of another. The Native American culture revolved around a circle, or what black Elk referrers to as their nation’s hoop. The flowering tree is the center of the hoop. The flowering tree is symbolic of growth and prosperity for all the people in the tribe. It is equally shared between all the members of the tribe. â€Å"Everything an Indian does is in a circle, and that is because the power of the world always works in circles, and everything tries to be round† (APT 315). The flowering tree at the center of the circle was nourished by the seasons, which also occur in a circular pattern. Black Elk also makes reference to the sky and the earth being round, the moon and the sun setting in a circle as well as both being round. The wind blows in circular whirls. A person’s life from childhood to dea...

Dreams as Narrative Structure in Wide Sargasso Sea

Dreams as Narrative Structure in Wide Sargasso Sea â€Å"I waited a long time after I heard her snore, then I got up, took the keys and unlocked the door. I was outside holding my candle. Now at last I know why I was brought here and what I have to do† (190). Jean Rhys’s novel, Wide Sargasso Sea (1966),  is a post-colonial response to Charlotte Bronte’s Jane Eyre (1847). The novel  has become a contemporary classic in its own right. In the narrative, the main character, Antoinette, has a series of dreams which serve as a skeletal structure for the book and also as a means of empowerment for Antoinette. The dreams serve as an outlet for Antoinette’s true emotions, which she cannot express in a normal fashion. The dreams also become a guide for how she will take back her own life. While the dreams foreshadow events for the reader, they also illustrate the maturity of the character, each dream becoming more complicated than the previous. Each of the three dreams surface in Antoinette’s mind at a crucial point in the character’s waking life and the development of each dream represents the development of the character throughout the story.   The first dream takes place when Antoinette is a young girl. She had tried to befriend a black Jamaican girl, Tia, who ended up betraying her friendship by stealing her money and her dress, and by calling her â€Å"white nigger† (26). This first dream clearly outlines Antoinette’s fear about what happened earlier in the day and her youthful naivety: I dreamed that I was walking in the forest. Not alone. Someone who hated me was with me, out of sight. I could hear heavy footsteps coming closer and though I struggled and screamed I could not move  (26-27). The dream not only points out her new fears, which have stemmed from the abuse received by her â€Å"friend,† Tia, but also the detachment of her dream world from reality. The dream points out her confusion about what is happening in the world around her. She does not know, in the dream, who is following her, which underlines the fact that she does not realize how many people in Jamaica wish her and her family harm. The fact that, in this dream, she uses only the  past tense, suggests that Antoinette is not yet developed enough to know that the dreams are representational of her life.                                                   Ã‚   Antoinette gains empowerment from this dream, in that it is her first warning of danger.   She wakes up and recognizes that â€Å"nothing would be the same. It would change and go on changing† (27). These words foreshadow future events: the burning of Coulibri, the second betrayal of Tia (when she throws the rock at Antoinette), and her eventual departure from Jamaica. The first dream has matured her mind a bit to the possibility that all things may not be well. Antoinette’s second dream occurs while she is at the convent. Her step-father comes to visit and give her news that a suitor will be coming for her. Antoinette is mortified by this news, saying â€Å"[i]t was like that morning when I found the dead horse. Say nothing and it may not be true† (59). The dream she has that night is, again, frightening but important: Again I have left the house at Coulibri. It is still night and I am walking towards the forest. I am wearing a long dress and thin slippers, so I walk with difficulty, following the man who is with me and holding up the skirt of my dress. It is white and beautiful and I don’t wish to get it soiled. I follow him, sick with fear but I make no effort to save myself; if anyone were to try to save me, I would refuse. This must happen. Now we have reached the forest. We are under the tall dark trees and there is no wind.‘Here?’ He turns and looks at me, his face black with hatred, and when I see this I begin to cry. He smiles slyly.   ‘Not here, not yet,’ he says, and I follow him, weeping. Now I do not try to hold up my dress, it trails in the dirt, my beautiful dress. We are no longer in the forest but in an enclosed garden surrounded by a stone wall and the trees are different trees. I do not know them. There are steps leading upwards. It is too dark t o see the wall or the steps, but I know they are there and I think, ‘It will be when I go up these steps. At the top.’ I stumble over my dress and cannot get up. I touch a tree and my arms hold on to it.   ‘Here, here.’ But I think I will not go any further. The tree sways and jerks as if it is trying to throw me off. Still I cling and the seconds pass and each one is a thousand years. ‘Here, in here,’ a strange voice said, and the tree stopped swaying and jerking. (60) The first observation that can be made by studying this dream is that Antoinette’s character is maturing and becoming more complex. The dream is darker than the first, filled with much more detail and imagery. This suggests that Antoinette is more aware of the world around her, but the confusion of where she is going and who the man guiding her is, makes it clear that Antoinette is still unsure of herself, simply following along because she does not know what else to do.   Secondly, one must note that, unlike the first dream, this is told in the present tense, as if it is happening at the moment and the reader is meant to listen in. Why does she narrate the dream like a story, rather than a memory, as she told it after the first? The answer to this question must be that this dream is a part of her rather than simply something she vaguely experienced. In the first dream, Antoinette does not recognize at all where she is walking or who is chasing her; however, in this dream, while there is still some confusion, she does know that she is in the forest outside Coulibri and that it is a man, rather than â€Å"someone.† Also, the second dream alludes to future events. It is known that her step-father plans to marry Antoinette to an available suitor. The white dress, which she tries to keep from getting â€Å"soiled† represents her being forced into a sexual and emotional relationship. One can assume, then, that the white dress represents a wedding dress and that the â€Å"dark man† would represent Rochester, who she eventually marries and who does eventually grow to hate her.   Thus, if the man represents Rochester, then it is also certain that the changing of the forest at Coulibri into a garden with â€Å"different trees† must represent Antoinette’s leaving the wild Caribbean for â€Å"proper† England. The eventual ending of Antoinette’s physical journey is Rochester’s attic in England and this, also, is foreshadowed in her dream: â€Å"[i]t will be when I go up these steps. At the top.† The third dream takes place in the attic at Thornfield. Again, it takes place after a significant moment; Antoinette had been told by Grace Poole, her caretaker, that she had attacked Richard Mason when he came to visit. At this point, Antoinette has lost all sense of reality or geography. Poole tells her that they are in England and Antoinette responds, â€Å"‘I don’t believe it . . . and I never will believe it’† (183). This confusion of identity and placement carries on into her dream, where it is unclear whether or not Antoinette is awake and relating from memory, or dreaming. The reader is led into the dream, first, by Antoinette’s episode with the red dress. The dream becomes a continuation of the foreshadowing set forth by this dress: â€Å"I let the dress fall on the floor, and looked from the fire to the dress and from the dress to the fire† (186). She continues, â€Å"I looked at the dress on the floor and it was as if the fire had spread across the room. It was beautiful and it reminded me of something I must do. I will remember I thought. I will remember quite soon now† (187). From here, the dream immediately begins. This dream is much longer than both previous and is explained as if not a dream, but reality. This time, the dream is not singularly past tense or present tense, but a combination of both because Antoinette seems to be telling it from memory, as if the events actually happened. She incorporates her dream events with events that had actually taken place: â€Å"At last I was in the hall where a lamp was burning. I remember that when I came. A lamp and the dark staircase and the veil over my face. They think I don’t remember but I do† (188). As her dream progresses, she begins entertaining even more distant memories. She sees Christophine, even asking her for help, which is provided by â€Å"a wall of fire† (189). Antoinette ends up outside, on the battlements, where she remembers many things from her childhood, which flow seamlessly between past and present: I saw the grandfather clock and Aunt Coras patchwork, all colours, I saw the orchids and the stephanotis and the jasmine and the tree of life in flames. I saw the chandelier and the red carpet downstairs and the bamboos and the tree ferns, the gold ferns and the silver . . . and the picture of the Millers Daughter. I heard the parrot call as he did when he saw a stranger, Qui est la? Qui est la? and the man who hated me was calling too, Bertha! Bertha! The wind caught my hair and it streamed out like wings. It might bear me up, I thought, if I jumped to those hard stones. But when I looked over the edge I saw the pool at Coulibri. Tia was there. She beckoned to me and when I hesitated, she laughed. I heard her say, You frightened? And I heard the mans voice, Bertha! Bertha! All this I saw and heard in a fraction of a second. And the sky so red. Someone screamed and I thought Why did I scream? I called Tia! and jumped and woke. (189-90) This dream is filled with symbolism which are important to the reader’s understanding of what has happened and what will happen. They are also a guide to Antoinette. The grandfather clock and flowers, for example, bring Antoinette back to her childhood where she was not always safe but, for a time, felt like she belonged. The fire, which is warm and colorfully red represents the Caribbean, which was Antoinette’s home. She realizes, when Tia calls to her, that her place was in Jamaica all along. Many people wanted Antoinette’s family gone, Coulibri was burned, and yet, in Jamaica, Antoinette had a home. Her identity was ripped away from her by the move to England and especially by Rochester, who, for a time, has been calling her â€Å"Bertha,† a made up name. Each of the dreams in Wide Sargasso Sea has an important significance to the development of the book and the development of Antoinette as a character. The first dream displays her innocence to the reader while awakening Antoinette to the fact that there is real danger ahead. In the second dream, Antoinette foreshadows her own marriage to Rochester and her removal from the Caribbean, where she is no longer sure she belongs. Finally, in the third dream, Antoinette is given back her sense of identity. This last dream provides Antoinette with a course of action for breaking free of her subjugation as Bertha Mason while also foreshadowing to the reader events to come in Jane Eyre.

Use of Pharmacological Interventions in Substance Abuse Treatment Research Paper

Use of Pharmacological Interventions in Substance Abuse Treatment - Research Paper Example Pharmacological interventions in the course of substance abuse treatment involve the use of clinical drugs to help people with drug and alcohol-related problems to get over the National Institute on Drug Abuse, 1999). The use of pharmacological interventions is quite effective in handling exposure to trigger cues for drug taking and drug carving. Pharmacological interventions have been widely used in the treatment of withdrawal symptoms (Cohen, Young, and McChargue, 2009). These interventions normally reduce these symptoms, thus making it easier for the patient to get over his or her addiction quickly enough. Pharmacological intervention programs often involve the use of different types of drugs whose effects can minimize the agony caused by withdrawal symptoms. Special medication which makes the patients feel like they are on the addictive drugs is administered for a certain period of time and then the administration is gradually withdrawn (Rotgers, Morgenstern and Walters, 2003). This way, the brain is able to stabilize, which in effect makes the detoxification process easier and much faster. Some of the drugs used in pharmacological interventions include naltrexone, buprenorphine or naloxone, acamprosate, methadone and LAAM, disulfiram, oxycodone, bupropion, varenicline, naltrexone, and topiramate. naltrexone is used in the intervention of alcohol and opiates related abuse. These pharmacological drugs work by blocking opiate receptors, thereby helping prevent the release of dopamine into the body. The lack of dopamine lessens cravings for opiates and alcohol. Buprenorphine also works by blocking the effects of opiates on the body system.     

The Benefits of Greater Direct NGO Participation in International Law Assignment

The Benefits of Greater Direct NGO Participation in International Law Formulation - Assignment Example This postulation continues that many issues such as energy and climate do not only affect people locally, but are yet to be tackled at the federal level of governance also. This has left states with no recourse to leading the way towards inventing innovative policies. In this case, it is the federal government that will catch up with the progress that these states have made. California’s tailpipe emission serves as an apt exemplification of this battle for primacy. Unlike other states, California has an autonomous air regulatory agency, the 1967 California Air Resource Board (CARB). Recently, the federal government updated its CAFÉ standards as a way of harmonizing its environmental operations with CARB. States are using CARB as an example that validates the feasibility of supremacy of states (Baker, 2010). Another political reason being advanced is that states are autonomous and as such; when it comes to serious matters, states should act decisively in areas that house th eir interests. This is especially the case after it has been established that the federal government has failed to act in favor of a state’s interests. ... One of the benefits is that when a country such as the US acts by proxies like NGOs, the laws being vouched for can be easily accepted. This is in total contrast to direct participation by powerful countries such as the US. The veracity behind this development above is seen in the fact that America’s direct participation in formulation, interpretation and enforcement of international law is always perceived as being geared towards sociopolitical and economic hegemony. The case is not any different in the event that the US attempts to achieve these ends through the United Nations (UN) since America is known to contribute over 75% of the UN budget, and thereby having an inordinate sway therein. The same case will apply to international organizations such as the Breton Wood Institutions; World Bank and the IMF. The international community sees these two institutions as America’s conduit for extending its political and economic hegemony. Conversely, by using NGOs to marshal support for the formulation, interpretation and enforcement of certain laws, the US will realize greater efficiency. This is because, NGOs are better placed to demand accountability from state and non-state actors, since NGOs: liaise with the government; fund the government; and create employment opportunities. Because of this close acquaintance with the locals, NGOs can also participate not only in the formulation, interpretation and enforcement of a given law, but also in the domestication of the same. This scenario is aptly exemplified in America’s noble quest to have other countries pass terrorism laws, or the Antiterrorism Bill. According to Gordenker and Weiss (1995), the only tradeoffs that will emanate from involvement through the NGOs

Greek Theater Research Paper Example | Topics and Well Written Essays - 750 words

Greek Theater - Research Paper Example However, performance of the plays began in the city of Athens during a religious festival of Dionysus, perceived to be the patron god of theatre and agriculture, peace promoter and the god of wine and harvest (Thomopoulous, p56). The actors would perform the plays within the first two weeks in the month of March in every year. An Archon would arrange, run and manage the activities of the festivals. He was an official whose election was at the end of every festival in every year. The Archon would perform his duties of managing the festivals only once (Rieger, p70). The new Archon would start immediate preparations for the next year’s festivals immediately after their election. He also appointed the playwrights who would present during the festivals and the judges, who would determine the winner. He selected two sets for the plays supposed to be staged during the festivals, one of tragedy and one for comedy (Nobles, p56). The theatre of Dionysus, located near the Acropolis, was one of the first theatrical structures where actors presented their plays. The Acropolis was a major structure in the city of Athens. The theatre, which resembles a baseball stadium in the modern day, comprised of three parts, the orchestra, a large circular space and buildings behind it. The other part was the skene, which in modern days is â€Å"scenery†. These were the buildings behind the orchestra, whose painting portrayed the play’s settings. They also held a backstage area where actors would rest in between the scenes and change their costumes. Then the third part was the audience who surrounded the stage on three sides (Porter, p56). A grand processional into the theatre of Dionysus kicked off the festivals, where people carried baskets of bread and jugs of wine and water as they entered in. They would offer the foodstuffs as a sacrifice to Dionysus (Porter, p95). Various groups of choirs performed songs, Dithyrambs right after the processional. These were song s accompanied by flutes and archived Dionysus’ life, particularly focusing on a single instance and were only performed by boys and men. The audience spent the remaining evening hours dancing and singing and in the following day, playwrights would announce the titles of their works to the audience. Performance of these works would take place in three days (Rieger, p75). A cycle of three plays formed the tragedies, where audience spent the whole day watching the entire cycle, which in many occasions ended in a burlesque and open sexual play known as a satyr. The characters in this play consisted of Greek myths and in addition, the playwrights from the previous tragedies, who would then engage in different kinds of immorality. There was performance of five comedies on the sixth day of the festival (Nobles, p67). Although people perceived these comedies as less complicated, it was still honorable for the best comedy to win. Judges would determine the winner at the end of the fes tival, whom they would award with a trophy and festoons. The greatest prize from the competition was however a goat, where the winner had an opportunity of giving it as a sacrifice to Dionysus. Aeschylus won many times the prize for the best tragedy than any other person. Unlike today’s plays where actors speak, the actors in the Greek plays would sing. These plays consisted of about four to thirty people who stood at the back of the orchestra.

The Vitality of Personal Planning Essay Example | Topics and Well Written Essays - 1000 words

The Vitality of Personal Planning - Essay Example According to researchers and thinkers, planning is a vital element in an individual’s life. If one establishes goals and develops a desire to attain them without proper and efficient planning, he or she would not be able to achieve them. As per my own experience, I have witnessed that planning is undoubtedly a strong factor in making things right and leading them in the right direction. It helps me grow more in every field of life, and whenever I am unplanned and do not have a proper strategy for a certain task, either at college or work, I sometimes fail, or even if I am able to do it, then it is not as effective as I would have done it with proper planning and scheme(Ferzoco). The significance and vitality of planning have been discussed by many writers, authors, and other intellectuals and philosophers. In the article ‘In Praise of the Urban Sandbox’, which was published in April 2011 in the Magazine of the American Planning Association, the importance of plann ing in context with video games and digital gaming has been emphasized. Jeff Ferzoco, the writer of the article, has discussed planning in a brief manner, which is at the same time interesting to read(Ferzoco). The main emphasis of Ferzoco in the article revolves around the idea that planning can lift the standards and can turn the directions of certain things from negative to positive. By giving examples of games, he has stressed on the fact that games are not a bad medium which just consumes hours of people and keeps them busy for no good. In fact, games have turned out as a good medium for people and encourage them to rethink towards certain aspects of life. They teach them by getting them involved in real-life situations while they are in games(Ferzoco). I have learned a lot and games such as ‘cities in motion’ and ‘Cityville’ which has changed my concept and perspective completely. It is very well said that games, particularly computer games cannot be considered just as games, in fact, they are effective learning medium. However, it has all been made possible with proper and effective planning of game designers and planners. While I am playing games, I become curious and possessive regarding many things and want to make them work in a correct and appropriate manner. For example, if I see a long line of unhappy people waiting at a bus station in my city, I will try to divert that crowd to other station or will allocate another bus for them on an immediate basis so that they get to their destinations on time. Similarly, if I witness a decrease in economic and financial sources in my city, I will set up new industries and buildings so that it raises the economy. However, this seems possible only in games and is better said than done; but at least it gives me an idea of how to tackle situations and what actually is going on. The game planners design games so efficiently that they almost portray real life situations and issues(Ferzoco ). Ferzoco has also given different examples from different games in the article; those games which have made people learn, such as Farmville, CityVille on Facebook by Zynga, Sincity, and many others role-playing games.

Major Crimes in the United States Research Paper

Major Crimes in the United States - Research Paper Example 500). The structure of the criminal justice system was patterned after the concept of federalism. Hence, police power is predominantly a stately matter, permitting all states to pass legislation required to protect the health, morals, safety and the general wellbeing of the people (Gaines & Miller, 2010, p. 12). Despite of laws and incarceration of criminals in correctional facilities, crime is continually a challenge for law enforcement. This is grounded on reported country totals of 1,092,455 cases of violent crimes and 6,390,018 cases of property crimes in the US for the year 2010 (FBI, 2011). However, surveys have revealed that many crimes were unreported, which only goes to show that more crimes are being committed than are generally reported, otherwise known as the dark figure or crime (Cole & Smith, 2007, p. 25). This paper examines the major crimes reported in the US with the end in view of lifting nuggets of wisdom from the statistics. Violent Crimes Major crimes in the Unit ed States are classified into two broad categories: violent crimes and property crimes (Hess & Orthmann, 2011, p. 83). Violent crimes are defined as offenses which involve the use of force or threat of force, according to the Unified Crime Report (UCR) Program (FBI, 2009a, para. 1). Violent crimes are crimes against persons (Gaines & Miller, 2010, p. 7; FBI, 2009a, para. 1). Four offenses comprise the category of violent crimes: murder and negligent manslaughter, forcible rape, robbery, and aggravated assault (Gaines & Miller, 2010, p. 8; FBI, 2009a, para. 1). Figure 1 presents the frequency distribution of violent crimes in the US in the form of a pie chart. Figure 1. Frequency distribution of violent crimes in the US in 2010 (computed from FBI, 2011). As depicted in Figure 1, the top two violent crimes on the national level are aggravated assault and robbery, with 56% and 38% of the total violent crime cases, respectively. Only about 5% of the crimes involve forcible rape and appr oximately 1% involves murder. Violent crime figures (i.e. 1,092,455) in 2010 decreased by about 17% from 2009 figures (i.e., 1,318,398) (FBI, 2009a, FBI 2011). States with the highest violent crime statistics are California (17%), Texas (13%) and New York (11%). On the other hand, states with the lowest violent crime statistics are Montana (0.05%), South Carolina (0.08%), and South Dakota (0.09%) (Computed based on FBI, 2011). A correlation analysis comparing the relationship between state population and violent crime statistics per state revealed that there is a significant near perfect relationship between the state population and the incidence of violent crimes, or in other words, the higher the population, the higher is the incidence of violent crime in the state (r = 0.965; p < 0.001). However, when the violent crime rates were calculated by taking the percentage of the violent crime cases per state against state population, it was revealed that the top three states are Arkansa s (1.52%), Maryland (1.46%) and Michigan (1.40%); and the

The Vitality of Personal Planning Essay Example | Topics and Well Written Essays - 1000 words

The Vitality of Personal Planning - Essay Example According to researchers and thinkers, planning is a vital element in an individual’s life. If one establishes goals and develops a desire to attain them without proper and efficient planning, he or she would not be able to achieve them. As per my own experience, I have witnessed that planning is undoubtedly a strong factor in making things right and leading them in the right direction. It helps me grow more in every field of life, and whenever I am unplanned and do not have a proper strategy for a certain task, either at college or work, I sometimes fail, or even if I am able to do it, then it is not as effective as I would have done it with proper planning and scheme(Ferzoco). The significance and vitality of planning have been discussed by many writers, authors, and other intellectuals and philosophers. In the article ‘In Praise of the Urban Sandbox’, which was published in April 2011 in the Magazine of the American Planning Association, the importance of plann ing in context with video games and digital gaming has been emphasized. Jeff Ferzoco, the writer of the article, has discussed planning in a brief manner, which is at the same time interesting to read(Ferzoco). The main emphasis of Ferzoco in the article revolves around the idea that planning can lift the standards and can turn the directions of certain things from negative to positive. By giving examples of games, he has stressed on the fact that games are not a bad medium which just consumes hours of people and keeps them busy for no good. In fact, games have turned out as a good medium for people and encourage them to rethink towards certain aspects of life. They teach them by getting them involved in real-life situations while they are in games(Ferzoco). I have learned a lot and games such as ‘cities in motion’ and ‘Cityville’ which has changed my concept and perspective completely. It is very well said that games, particularly computer games cannot be considered just as games, in fact, they are effective learning medium. However, it has all been made possible with proper and effective planning of game designers and planners. While I am playing games, I become curious and possessive regarding many things and want to make them work in a correct and appropriate manner. For example, if I see a long line of unhappy people waiting at a bus station in my city, I will try to divert that crowd to other station or will allocate another bus for them on an immediate basis so that they get to their destinations on time. Similarly, if I witness a decrease in economic and financial sources in my city, I will set up new industries and buildings so that it raises the economy. However, this seems possible only in games and is better said than done; but at least it gives me an idea of how to tackle situations and what actually is going on. The game planners design games so efficiently that they almost portray real life situations and issues(Ferzoco ). Ferzoco has also given different examples from different games in the article; those games which have made people learn, such as Farmville, CityVille on Facebook by Zynga, Sincity, and many others role-playing games.

'Estimating Project Costs' Assignment Example | Topics and Well Written Essays - 1000 words - 1

'Estimating Project Costs' - Assignment Example Cost is also the most important parameter of exclusive concern for higher level management, accountant, customer and other stakeholders of project and cost estimation is also performed during project planning phase. Appropriate cost estimation is very crucial for the successful development and delivery of project. It shall not only facilitate all resources allocated to the project but also an important factor for the client concern. That’s why this is Project Managers core responsibility to come up with realistic cost estimation for project considering all factors and dependencies in mind so that client can be provided with exact cost requirement of project and further allocations of resources can be made possible with cost requirement. Now the question arise how is it possible to define good initial estimates of cost for any nature of project. Cost is the factor that has link with every entity of project like for any construction project it might be aggregate of cost related to construction material, machineries used for construction, cost of human resources(engineers, architects, labors, technician, plumber etc) and other costs. Another example is of software development project, costs associated with such nature of project shall be of infrastructure used for development, cost of human resources(business analyst, software developers, design architect, testers etc),critical computer resources, memory requirements and any other costs even cost of pizza or refreshments for team members. Let’s discuss three estimation types that can be relied upon by Project Managers for defining initial estimates of cost for their project. At the initial level of project when requirements are not vivid it is difficult to come up with accurate initial estimates of cost and time. There is always possibility of uncertainty in

Everyday Learning vs. Scientific Learning Essay Example for Free

Everyday Learning vs. Scientific Learning Essay There are many tasks that a child learns in their early life. Some of which include learning how to crawl, then walk and learning how to talk. I think a child learning how to talk and communicate is very important. That alone will shape them and how well they will communicate later in their life. Our system of language and the process of communication are closely linked. Communication can be described as any act by which one person gives to or receives from another person information about that persons needs, desires, perceptions, knowledge or affective states. Communication may be intentional or unintentional, may involve conventional or unconventional signals, may take linguistic or non-linguistic forms and may occur through spoken or other modes. Children learn communication from their parents. Communication is not something that can be studied; it is something that people have to learn by doing. As a parent, good communication needs to be emphasized as they are talking and listening to the child. A child can tell when a parent is not really listening to them, and this can create a big problem in the relationship. Children who feel misunderstood or feel like they arent being listened to will start to hold their feelings inside. This is the exact opposite of what good communication should be. Communication is necessary for everything we do in life and we learn it while we are children. The communication skills learned by children from their families will stick with them throughout their lives. In order to have a society of good communicators, it needs to start in the home. Parents need to start communicating with their children and need to show them how to communicate with others. This is a skill that will be valued all throughout life and is something that shouldnt be ignored. The skill of communication will be valued in every relationship throughout life. It is a necessity.

Celebrity Endorsement on Rural Consumers

Celebrity Endorsement on Rural Consumers The celebrities in India are the role models for majority of Indians, they are so influenced by them that most of the population follows the trends of their dressing, styles and habits. This is the major reason for the companies to hire the celebrities to promote their products. The companies invest billions of to hire the celebrity for the promotion of their product. The companies believe that the celebrity changes the purchase intention of the consumers in India. The study is conducted to find out the impact of celebrity on rural consumers of Lucknow district of Uttar Pradesh. In order to analyze the objective of the study the data was collected using convenience sampling from 300 respondents belonging to the randomly selected areas of Lucknow. The secondary data was collected through different sources such as- Journals, Magazines, Internet, and Newspaper etc. Null hypothesis was framed and analytical Techniques are the statistical tools that are used for analyzing the collected da ta. The frequency tables were used to represent the collected data. One sample T-test was used to test the hypothesis and ANOVA was used to calculate the significance level of impact of celebrity endorsement on rural consumers. The SPSS 17 is also used as statistical software to analyze the collected data. It is found that the Indian consumers prefer celebrities in the television commercials. Keywords Brand Building, Brand Promotion, Celebrity Endorsements, Indian Television Commercials. INTRODUCTION The celebrities in India are the role models for majority of Indians, they tries to follow their styles, clothes and their small habits. Celebrity endorsement is most acceptable and common phenomenon that companies use to attract their consumers across the world. They believe that celebrities can influence the purchasing decision of their prospect consumers as they have special places in the heart of consumer. Therefore after analyzing the degree of involvement to follow the celebrities, the companies started hiring various bollywood and sports stars for the commercial advertisements. That is why the promotional budget for advertising has taken many financial folds compared to past investments. The companies invest billions of Rupees over hiring a celebrity for their product promotion. Such endorsers are seen as dynamic with both attractive and likeable qualities and companies plan that these qualities are transferred to products via marcom activities. Furthermore, because of their f ame, celebrities serve not only to create and maintain attention but also to achieve high recall rates for marcom messages in todays highly cluttered environments. Theory and practice prove that the use of super stars in advertising generates a lot of publicity and attention from the public (Ohanian 1991). Therefore, Celebrity endorsement has been established as one of the most proffered tools of advertising. It has become a trend and perceived as a winning formula for product marketing and brand building. It is very easy to have a celebrity for a product or brand but it is very tough to establish a very strong association between the product and the endorser: because the objective is to build a brand not the celebrity: if properly matched it can do wonders for the company, but it also has a number of potential problems like failure of celebrity in his profession, controversy, etc. LITERATURE REVIEW According to McCracken (1989), a celebrity could be defined as, Any individual who enjoys public recognition and who uses this recognition when they appear in the advertisement in front of the Consumers. There are multiple roles that a celebrity spokesperson may play (and the roles may not be mutually exclusive) (Kamen, Azhari and Kragh, 1975) in an advertisement such as that of a spokesperson, endorser, provider of a testimonial, or an actor. A spokesperson represents the company or brand like a salesman, while an endorser is associated with the brand even though he may not be an expert in the product category of the brand. In case of testimonials, the superiority of the product is attested by an individual or the personal experience of the celebrity. Lastly, the celebrity actor is only a character in a dramatic presentation in the advertisement. McCracken (1989) suggested four different modes of celebrity endorsers namely, Explicit mode, Implicit mode, Imperative mode, and the Co-present mode. In the explicit mode, the celebrity announces the endorsement of a product, while in the implicit mode; the celebrity uses verbal or physical communication for the product. In the imperative mode, the celebrity suggests the audience to use the endorsed product while the celebrity only appears with the product in the co-present mode. The studies of celebrity endorsements in the past 30 years have centered around two broad themes: source credibility and celebrity-brand congruence. Source credibility studies focus on the factors defining the credibility of a celebrity. Credibility of a celebrity has been found to be a major factor influencing consumer attitudes. Research has identified three dimensions of source credibility: attractiveness, expertise, and trustworthiness. Some of the studies (e.g., Ohanian, 1990) have used all the three dimensions to develop a scale that can measure credibility. On the other hand, there are studies that have analyzed only one or two dimensions of credibility and its impact on the consumer (Weiner and Mowen, 1986; Friedman and Friedman, 1979; Kamins and Gupta, 1994). However, the findings from these studies have been quite contradictory. While some studies have found trustworthiness to be the most important dimension of source credibility (McGinnies and Ward, 1980; Atkin and Block, 1983 and Kamins, 1989), others have emphasized attractiveness (Baker and Churchill, 1977; Kahle and Homer, 1985; Caballero et al., 1989; Silvera and Austad, 2004) or have suggested expertise (Maddux and Rogers, 1980; Ohanian, 1991) to be the most important parameter. Around 64 per cent of the commercials used the implicit mode of celebrity portrayal for different product categories. Usage of film celebrities was more extensive than sports celebrities in major product categories. This was probably because the shelf life of fame for a film celebrity is more than that of the sports celebrity. Male celebrities dominated the product categories like food and beverage, automobiles, and consumer durables. The female celebrities were featured majorly in beauty products. No distinct association was found between the product categories considered and the mode used for celebrity portrayal. (Jain et al. 2010) Using a celebrity for endorsement is not a new occurrence but prevalent since 19th century. Celebrity endorsements help to break the clutter and differentiate the brand. It also helps in image repair of a brand (Kaikati, 1987). In todays world where thousands of advertisements come across people in various forms, celebrity endorsement can easily win the confidence of consumers (Sabnavis, 2003). Celebrity helps in increasing profitability of the organization. In fact, celebrity endorsement is more effective than non-celebrity endorsement in generating attitudes towards advertisement (AAD), attitude towards brand (AB) and purchase intention (PI) (Erdogan, 1999). Research findings suggest that the percentage of celebrity advertisements out of the total number of ads aired is as high as 25-30% in western countries and around 60% in India (Patel, 2009). In such a scenario both academia and industry look for the issues in selection, use and effectiveness of celebrities as product endorsers. Research in celebrity endorsements in the last thirty years have tried to address various issues in celebrity endorsements such as the effects of credibility of endorser on the consumers (Friedman and Friedman, 1979; Goldsmith et al., 2000), issues in celebrity product match-up (Kamins, 1990; Till and Busler, 1998), meaning transfer in celebrity endorsements (McCracken, 1989) and a host of other issues such as effect of negative celebrity information, cross country comparison of celebrity advertising, gender and celebrity endorsement perceptions, etc. Celebrity endorsements is been accepted to be a ubiquitous feature of modern day marketing (McCracken 1989). It has also been seen that one quarter of all advertisement use/feature a celebrity to endorse a product or brand. This validates the effectiveness of Celebrity endorsements as a means of persuasive communication. It has the potential to enhance audience attentiveness, make the ad more memorable, credible, and desirable and add glamour to the endorsed product (Spielman, 1981). OBJECTIVES OF THIS STUDY The study is conducted to find out the impact of celebrity endorsement on rural consumers of Lucknow District. HYPOTHESIS OF THE STUDY The null hypothesis that there is no impact of celebrity endorsement on rural consumers was framed for the study. RESEARCH METHODOLOGY STUDY AREA The Study is conducted in the Lucknow city of Uttar Pradesh. Further, the respondents are selected from four different areas namely, Malihabad, Mohanlalganj, Banthara and Bakshi ka Talab of Lucknow. SAMPLING METHOD AND SAMPLE SIZE The sample method used to select the area for this study is random sampling technique. The sample method that was used to collect data from the population was convenience sampling. Sample size identified for the research is 300 respondents from Lucknow district. DATA COLLECTION The Study is based on Primary data and Secondary data both. The primary data is collected through structured questionnaire from the 300 respondents from Lucknow. The secondary data is collected through the magazines, journals, periodicals, people opinion and internet. ANALYTICAL TECHNIQUES Analytical Techniques are the statistical tools that are used for analyzing the collected data. The one sample t-test was used to test the hypothesis. ANOVA was used to find out the impact of celebrity on rural consumers. The SPSS 17 statistical software is also used for doing the calculations RESULTS AND DISCUSSIONS The study was conducted in rural areas of Lucknow. Using the random sampling technique the rural areas of Lucknow were selected. The study was done at Malihabad, Banthara, Bakshi ka Talab and Mohanlalganj. The total sample size targeted for study was 300 respondents from the selected areas but the responses were received from 277 respondents. The convenience sampling was used to collect the data from the respondents using structured questionnaires. The respondents were categorized in the age group 0- 10, 10- 20 and above 60, with the class interval of 10. It was found that maximum number of respondents were in the age group of 20- 30 with 67 respondents, followed by 10- 20 with 60 respondents as represented in Table 1. As per Table 2, the numbers of male respondents were 173 (62.5%) and the numbers of female respondents were 104 (37.5%). This shows that males participated the maximum in the study. Table 3 shows the preferences about the celebrities in the advertisements. The respondents are categorized in three categories name yes, no and cant say. The numbers of respondents who prefer the celebrities in the advertisements are 103 which contribute 37.2% of the responded population. Further, 96 respondents responded that they do not prefer celebrity in the advertisements which contribute to 34.7% of the responded population. 78 respondents replied cant say which is 28.2% of the responded population. Null Hypothesis: There is no impact of celebrity endorsement on rural consumers. Alternate Hypothesis: There is impact of celebrity endorsement on rural consumers. The null hypothesis indicates that there is no impact of celebrity endorsement on rural consumers, to test this hypothesis one-sample t-test is used, and as per the Table 4 the significance value is .000 which is significant at 5% level of significance. Hence the null hypothesis there is no impact of celebrity endorsement on rural consumers is rejected and alternate hypothesis there is impact of celebrity endorsement on rural consumers can be accepted. ANOVA was used to identify the impact of celebrity endorsement on rural consumers. Here age group of rural consumers is considered as dependent variable whereas prefer celebrity in advertisement is considered as Construct. There is a significant impact of celebrity endorsement on rural consumers. The value of significance level is .000, which is significant at 5% level of significance. Therefore, it can be said that there is an impact of celebrity endorsement on rural consumers based on the data collected for the study. CONCLUSION The statistical tools were used to determine the conclusion of the hypotheses framed. The tools used for analysis of the data are- frequency distribution, which showed the percentage by which the hypotheses has been accepted, one- sample t-test to test the hypotheses at 5% of significance and ANOVA to analyze the impact of celebrity endorsement on rural consumers. The following points were concluding observation to satisfy the objectives of the study and prove the hypotheses: 37.2% of the rural consumers prefer celebrities in the advertisements followed by 34.7% of rural consumers who do not prefer celebrities in the advertisements. There is an impact of celebrity endorsement on rural consumers as it is been proven in the study by calculating the significance level.