Disputes settlement mechanisms Dissertation Example | Topics and Well Written Essays - 15750 words

Disputes settlement mechanisms - Dissertation Example The World Trade Organisation (WTO) is significant in resolving international trade disputes.This Research work deals with the various Trade Dispute Settlement mechanisms adopted at the international level and concentrates upon their current status, with a special focus on the WTO mechanisms. The literature review analyses the effectiveness of the WTO trade dispute mechanism, in resolving international trade disputes. The main focus of this research pertains to the WTO dispute settlement mechanisms among nations. This sort of research is important in order to assess and analyse the various dispute settlement mechanisms available to member nations, involved in disputes.The research approach adopted in this dissertation is the qualitative method. The findings from this research suggest that the dispute settlement mechanism of WTO is ineffective. The main conclusions drawn from this work are; power imbalance among members and non – binding nature of the decisions are some of the i mportant reasons for ineffective dispute settlement mechanisms of WTO. The dispute resolution system is influenced by power imbalances between the disputants, and this requires to be corrected. A major drawback with this dispute resolution system is the protracted nature of the process. This causes untold damage to a developing country engaged in litigation with a developed country. It would be in the fitness of things to reduce this time to a minimum. TABLE OF CONTENTS ABSTRACT 1 Chapter 1 3 Introduction 3 Overview of the Dispute Settlement Understanding 10 Chapter II 17 Methodology 17 Introduction 17 Purpose of the Study 17 Research Questions 18 Statement of the Problem 18 Organisation of the Study 18 Research Methodology 19 Chapter III 21 Literature Review 21 Case Law 52 Chapter IV 56 Discussion and Analysis 56 Chapter V 61 Conclusions and Recommendations 61 References 66 Books 66 Journal Articles 67 Case law 68 Websites 68 Other Sources 71 International Trade Disputes Settlement Mechanisms Chapter 1 Introduction The World Trade Organisation (WTO) plays an important role in global trade. It resolves trade disputes and constitutes a forum for international trade negotiations. Furthermore, the WTO monitors international trade policies and regulates trade agreements between parties. Its secretariat is located in Geneva, Switzerland, and this organisation boasts of 153 nations as members, as on the 23rd of July 2008.1 WTO establishes a forum for trade related discussions and it supervises international trade policies and regulates trade agreements. Nearly a fourth of the disputes between the members of the WTO are settled by means of mediation and negotiation. In order to address situations, wherein mediation and negotiation prove to be futile, the WTO introduced the Dispute Settlement Mechanism.2 The Regional Trade Agreements (RTAs) play an important role in international trade. This mechanism involves less time and expenditure, in comparison to the dispute se ttlement mechanism of GATT. 3 This principle was established under the Public International Law of the Charter of the United Nations.4 The RTAs do not permit a member to block the commencement of disputes, establishment of a panel or the adoption of a report by the panel. The drafters of the RTA had included the more important aspects of the WTO’s Dispute Settlement Understanding. Although this dispute settlement mechanism had a number of advantages, the parties were found to be unwilling to resort to this mechanism. Instead, they resorted to the procedure under the WTO, as it adopted previous decisions under the concept of stare decisis. The precedence system ensures certainty in the decision making process, and there is no such practice under the RTA system. Thus, the disputing parties exhibit a greater willingness to approach the WTO forum rather than that of the RTA.5 The disputing parties would prefer to have the option to appeal against the decision of the dispute resol ution mechanism. This facility is not available under the RTA mechanism. In addition,

Motivation and Compensation Essay Example for Free

Motivation and Compensation Essay Attrition problems occur when an organization is going through changes. Magic Graffix seems to be having problems with recruiting, training, and retaining employees. The gradual reduction of a workforce by employees leaving and not being replaced rather than by their being laid off is called attrition. Attrition can be explained after a little digging to see where the problem actually occurs. The problem of diminishing employees for Magic Graffix is happening because the employees are not motivated to complete the task at hand. HR has been assigned a budget to come up with a plan to correct the problem. A number of steps must occur to correct the attrition such as finding out why the problems exist and trying to see how to make it better gradually. Attrition starts when employees start to leave an organization. The question is when it is first noticed what can be done to correct the issue so that it does not get any worse. The Magic Graffix simulation enables suggestions that would help in escalating the problem and correcting it. Conducting an employee survey, as well as commissioning, â€Å"Who is Smiling† is the first steps to combating the problem. The employee survey will allow the organization to get a feel or sense of how the employee thinks and what he or she is feeling towards the organization. The survey will also allow for seeking any areas that need improvement as the employee see it. Commissioning, â€Å"Who is Smiling† will allow the organization to see how other employees in similar organizations feel about the industry and his or her organization. The next step was to determine the needs of the employee in each area of the organization. I have decided that employees are less concerned with his or job descriptions or the training provided; however they are concerned with benefits and compensation so this is an area that needs to be looked into closely. Our employees want to be compensated for a job well done; he or she would like to have a salary that is comparable to others in the industry. Pay is a key motivating factor for the employees, so correcting the pay scale is a good place to start. The employees are also not concerned with the recruiting techniques. In the future after correcting the pay scale and making the pay more in-line with similar organizations Magic will look into other aspects of training for upward mobility. The next task was to identify Business Delivery needs. What I have chosen should boost morale throughout the department. Game credits will allow the developer to see that he or she is valued by the organization. It will also boost self-esteem and awareness of his or her skill in the industry. Personal projects will allow the developer to showcase his or her skills. This will allow him or her to flaunt the creative mind that he or she was hired for. Telecommuting opportunities in today’s industry is crucial to the success of an organization. As a gaming developer they need to feel comfortable when working. It may be feasible to offer telecommuting to the software and developer personnel. Telecommuting will allow for personal freedom to get the task completed in a timely manner. Developers and software personnel get burnout therefore it may be nice to offer a mini sabbatical. This will allow him or her time off to get things put in order. Time to get his or head in the right place is always a necessity. If allowed the mini sabbatical the employee will come back refreshed and invigorated full of new ideas. Compensation and benefits is an instant motivator for an employee. It would be a wise decision to structure pay and incentives around the type of job that is done by the employee for the organization. Spot performances, group incentives, individual incentives, and lump sum merit awards are the choices to support compensation and incentives. Magic has people that work as a part of a team and also individually therefore the pay, rewards, and incentives should be set up around the job title. The simulation has great ideas to correct the attrition problem however there are a few ideas that should be looked into. The first idea is the recruitment techniques. Magic has done the homework and analyzed the needs of the organization as well as the employee, putting this to use is the key to success. A recruitment plan to hire the best employee would include group or series interviewing techniques because this will allow for the organization to get a feel for the candidate and the candidate a feel for the people he or she would be working with. I would also recommend testing on the software the organization is currently using, because this will allow the organization to determine the individual skill level to complete the task. Once the person is hired it would be beneficial to sit with him or her at intervals along the way to determine if the organization is meeting his or her individual needs. At each interval the person is evaluated on his or her production and also areas are pointed out that need work. The employee will also be allowed time to give feedback to the organization. Magic Graffix is currently in a position to improve the way they utilize the employees. Magic is currently faced with trying to retain its employees as they are leaving for better jobs within the industry. Magic needs to make itself more competitive in the industry. Making the organization more competitive and offering key incentives will allow Magic to recruit the best candidates for the job.

Marlows Catharsis in Conrads Heart of Darkness :: Heart Darkness essays

Marlow's Catharsis in Heart of Darkness  Ã‚   Conrad's novel, Heart of Darkness, relies on the historical period of imperialism in order to describe its protagonist, Charlie Marlow, and his struggle. Marlow's catharsis in the novel, as he goes to the Congo, rests on how he visualizes the effects of imperialism. This paper will analyze Marlow's "change," as caused by his exposure to the imperialistic nature of the historical period in which he lived. Marlow is asked by "the company", the organization for whom he works, to travel to the Congo river and report back to them about Mr. Kurtz, a top notch officer of theirs. When he sets sail, he doesn't know what to expect. When his journey is completed, this little "trip" will have changed Marlow forever! Heart of Darkness is a story of one man's journey through the African Congo and the "enlightenment" of his soul. It begins with Charlie Marlow, along with a few of his comrades, cruising aboard the Nellie, a traditional sailboat. On the boat, Marlow begins to tell of his experiences in the Congo. Conrad uses Marlow to reveal all the personal thoughts and emotions that he wants to portray while Marlow goes on this "voyage of a lifetime". Marlow begins his voyage as an ordinary English sailor who is traveling to the African Congo on a "business trip". He is an Englishmen through and through. He's never been exposed to any alternative form of culture, similar to the one he will encounter in Africa, and he has no idea about the drastically different culture that exists out there. Throughout the book, Conrad, via Marlow's observations, reveals to the reader the naive mentality shared by every European. Marlow as well, shares this naivetà © in the beginning of his voyage. However, after his first few moments in the Congo, he realizes the ignorance he and all his comrades possess. We first recognize the general naivetà © of the Europeans when Marlow's aunt is seeing him for the last time before he embarks on his journey. Marlow's aunt is under the assumption that the voyage is a mission to "wean those ignorant millions from their horrid ways"(18-19). In reality, however, the Europeans are there in the name of imperialism and their sole objective is to earn a substantial profit by collecting all the ivory in Africa. Another manifestation of the Europeans obliviousness towards reality is seen when Marlow is recounting his adventure aboard the Nellie.

19th century photography Essay

Discuss how 19th century photography was utilised to construct notions of social and cultural identity. Examine at least one image from the 19th century as well as at least one example of a contemporary portrait that has a resonance with these earlier practices. Photography’s influence on modern day is so vast that it is practically impossible to imagine a world without such technology. Due to the great deal of photography surrounding us, we have gradually become accustomed to the impact photography has on our social and cultural identity, that we no longer notice just how much it affects us and the world. If we take a look back to the creation of photography in the 19th century, we are able to understand its deep effect upon the social zeitgeist and how it constructed notions of social and cultural identity. We can successfully examine exactly how society reacted to the debut of photography, as each of its practical uses that were inaccessible beforehand; both scientifically and socially, were being uncovered. See more: Is the Importance of being earnest a satirical play essay The announcement of photography in 1839 evoked the desire to apply the new medium to the portrait. Andre Disderi popularized and patented the process of The Carte de Visite – a type of photograph which unlike earlier photography, was small, cheap and easily distributed. The use of the carte spread across France, Europe and America. The idea of celebrity, beauty and fame blossomed and theatre performers ‘flocked to the studios to have their portraits taken as lasting memento’s of transitory performances.’ (Hamilton and Hargreaves 2001, p. 45-6) Eventually cartes became commercially available and the creation of family photographic albums began, later to â€Å"be handed down through the generations.† (Hamilton and Hargreaves 2001, p. 46) Sitters would order from a dozen up to a hundred copies of a print to trade them with friends and family. In the 1870s, cartes were replaced with the success of cabinet cards, eventually leading to the immense populari ty of the Kodak Box Brownie, sparking the mass phenomenon of home snapshot photography that still exists today. (Tom and Marnie Hill 2011) For the first time, the middle class was provided with a means of remembering and cherishing dead loved ones with a keepsake photograph of them post  death. Post mortem photography was most common with infants and young children due to the high childhood mortality rates. The post mortem photograph may be the only image of the child the family ever had. (Hamilton and Hargreaves 2001) Postmortem photography increased the emotional investment people were making in their loved ones. Poet Elizabeth Barrett Browning wrote to a friend â€Å"I would rather have such a memorial of one I dearly loved, than the noblest Artists’ work ever produced.† (Henisch and Henisch 1994, p. 166) Unknown photographers (The Seventh Sense, 2004) In both images, the woman in the middle is dead, propped up by their loved ones. Prior to photography, â€Å"diagrams could help to inform, maps to chart, drawings and paintings to recognize,† (Hamilton and Hargreaves 2001, p. 57) but none of these could be used as legitimate evidence. Photography’s ability to produce illustrative information and evidential knowledge far better than â€Å"the best artist could deliver† (Hamilton and Hargreaves 2001, p. 61) was quickly realized, creating a roaring up rise in the success of science. In 1839, William Henry Fox Talbot wrote that photography would be highly beneficial towards the inductive methods of modern science allowing the capture of chance natural events, which might then be followed up with experiments. (Hamilton and Hargreaves 2001) The 19th century was a period where methods of observing the social world were appearing, particularly in mathematics and statistics. Human normality and abnormality rates were often recorded and presented as a chart or graph. It was believed that majority of society tended to behave in similar ways, so it was clearly evident when a significant minority exhibited signs of abnormality, as they would diverge considerably away from the mean, or the ‘normal.’ (Hamilton and Hargreaves 2001) A link between the statistics and photography was soon discovered and photographs began being used to depict the uniformity of the normal and the diversity of the abnormal. The photography provided exact depictions, and was more specific and detailed than a graph could ever be, which eliminated possible mistakes from being  made. This abolished any unnecessary, accidental scrutiny or control over people whose health or behavior were considered a threat to the development of society. From this, photography was proved to provide truth, which ultimately ended written records. Dr Hugh Welch Diamond, a leading figure in the new treatment centered psychiatry, began a project that used photography as part of the treatment process. Diamond wanted to discover the nature of his patients’ character so he created portraits of them to study their facial features. Diamond then showed the portraits to his patients in attempts to help them understand they are ill. Although little evidence showed success in his therapeutic use of photography, Diamond is remembered for popularizing the medium of photography and lessening its mystique. He was one of the first to appreciate the concept of photography as a means of communication, understanding that a picture speaks for itself if you listen to the â€Å"telling language of nature.† (Hamilton and Hargreaves 2001, p. 81) Duchenne de Boulogne was a physician, who began to experiment with electrical currents to force upon neural action in his patients, believing this would help him understand the wiring of human bodies and consequently find a cure for his patients. (Darwin & Ekman 1998, p.404-5) Duchenne published a series of photographs exploring facial expressions in his book ‘The Mechanism of Human Facial Expression.’ His images were groundbreaking for science because of the validity of the experiment by the use of photographs. Duchenne â€Å"initiated himself into the art of photography† (Duchenne de Boulogne 1990, p. 39) because it was â€Å"only photography [which could render the subjects’ expressions] as truthful as a mirror, attaining such desirable perfection.† (Duchenne de Boulogne 1990, p. 36) Although Duchenne wasn’t the first to use photography in terms of medicine, he was the first modern doctor who worked conceptually. He thoroughly understood the principles of perspective and light, which lead to successful images similar to art photography. From Duchenne’s research he concluded that the language of facial expression was a Mechanism and that the â€Å"reason behind the lines wrinkles and folds of the moving face† (Duchenne de Boulogne 1990, pg. 1) was triggered by our inner emotions and our soul. Many of the plates published in Duchenne’s book were of one particular patient, an â€Å"old toothless man, with a thin face, whose features, without being absolutely ugly, approached ordinary triviality.† (Darwin & Ekman 1998, p. 405) The man suffered from palsy, paralyzing his face making him resistant to any pain. Using electrical devices, Duchenne could spark fake emotions in his patient allowing him to create studies on human expression. Guillaume-Benjamin Duchenne de Boulogne, Untitled, 1862 (Hamilton and Hargreaves 2001, fig 49) Duchenne’s research had importance in not only medicine and photography, but also in the study of human evolution. Charles Darwin, a British naturalist owned copies of Duchenne’s work and was particularly interested in it because it supported and provided suitable visual evidence to his universalistic ideas and theories about human evolution. Darwin believed that â€Å"some expressions, such as bristling of the hair under the influence of extreme terror, or the uncovering of the teeth under that of furious rage, can hardly be understood except on the belief that man once existed in a much lower animal-like condition’ (Darwin 1872, p19.) Duchenne’s work was published in Darwins book, â€Å"The Expression of Emotions in Man and Animals†, which ‘played a major role in bringing photographic evidence into the scientific world.’ (Prodger 1999, p. 401) Photography’s ability to provide traces of real events secured its role within almost all areas of science. The medium became a very important tool in anthropological research where human builds, features, skin colours, skull sizes and faces were studied, grouping certain people together due to their similarities enabling classifications, comparisons and contrasts to be made. J. T Zealy took images of black slaves to document the characteristics of the African race. The photographs were taken to support the theory of Polygenisis, aiming to convince white viewers that the continuation of slavery should be supported because the African body was so different and alienated that they must be a separate species. (Barger M.S, White W.B,  1991) J.T. Zealy. Renty, Congo, on Plantation of BF Taylor, Columbia, SC. 1850 (US Slaves, 2011) Darwins research ‘showed in considerable details that all the chief expressions exhibited by man are the same throughout the world† (Darwin 1872, p. 335) which exiled some of the racism emerging at the time, confirming that white races don’t possess any superiority over the other races. In 1882, questions about social groups and classes began to arise. Photography was used to categorize the types of people within a single race, by studying their ‘tendencies and proclivities’. (Ryan 1997, p.168) These photographs of identification allowed the development of a much more humane method of apprehending criminals, controlling prisoners, treating the insane, and limiting the spread of crime, poverty and disease. This linked to the study of criminology where photography was used as a means to recognize repeat offenders and to catalogue police records. Alphonse Bertillon standardized the criminal mug shot by creating the first system of physical measurements, photography and record-keeping that police could use to identify reoffending criminals. The police adopted his anthropometric system and called it the bertillonage stystem. (Visible Proofs 2006, para. 2) Bertillon also took an interest in genes, and how physical and mental characteristics were passed on hereditarily. He created a series of his own family according to the accepted bertillonage system as part of his research. (Hamilton and Hargreaves 2001) Alphonse Bertillon, Francois Bertillon age 23 months, 1893 (left) Alphonse Bertillon, Alphonse Bertillon, 1891 (right) (Hamilton and Hargreaves 2001, fig 56 & 62.) Photography proved to be of huge success in the field of science, but other uses for the medium were also discovered. Contemporary Australian photographer Simon Obarzanek has a resonance with 19th century anthropologic and criminology practices in the way that his subjects are being treated as studied specimens. He has no interest in the character traits of the subjects he shoots; he is only interested in their physical attributes. Obarzanek uses the same method of observing, exploring and recording the human being as anthropologists once did. Obarzaneks’ ‘80 faces’ is a series of black and white mug shot portraits of teenagers’ aged 14-17. He focuses on the face at its most basic shape, scale and proportion of features. The portraits are always presented in groups engaging spectators to compare and contrast the faces. Although the photos are quite ordinary and general on their own, once put all together as a group, each person becomes an individual. (Mutual Art 2012, article 1) Simon Obarzanek, Untitled (80 faces) (1-6), 2002 (Karen Woodburd Gallery, 2012) Simon Obarzanek, Untitled (80 faces) (19-24), 2002 (Karen Woodburd Gallery, 2012) Again, Obarzanek portrays this sense of categorization resonant to 19th century anthropology in his series 10pm-1am. He records anonymous females at the times of 10pm-1am and as spectators we are engaged to study the subjects, creating our own ideas of their personality and habits. Simon Obarzanek, 10pm – 1am No.2,No.7, No.6, 2007 (Karen Woodburd Gallery, 2012) Similarly, contemporary German artists Bernd and Hilla Becher created black and white photographic typologies of industrial structures, fascinated by the similar shapes in which certain buildings were designed. The Bechers would travel to large mines and steels mills and photograph the major structures from the front, making them appear as simple diagrams. When displayed, images of structures with similar functions are displayed next to each other, inviting viewers to compare their forms and designs. A supporting photograph of the overall landscape was also displayed to give  the structures context. (Moma 2012, article 1) Although the Bechers’ didn’t create portraits of humans like 19th century anthropology, their work is very much the same thing. The photographs still study the features of the subject and put them in categories. Bernd and Hilla Becher, Winding Towers, Germany 1971-1991 (Moma 2012) Prior to the introduction of photography in 1839, society had never encountered anything quite like it. Once the medium was introduced to the world, it appeared to be useful in countless aspects of life; as a tool for evidence, identification and recording and is still used today for many of the same reasons. It was inevitable that the medium would create notions of social and cultural identity during the 19th century due to its groundbreaking effects in science, art and social living. Photography has come a long way since its invention and has made significant improvement making the medium a worldwide phenomena. BIBLIOGRAPHY Books Barger M.S, & White W.B, The Daguerreotype: Nineteenth-Century Technology and modern Science, Smithsonian Institution, 1991 Darwin, C, 1872, The Expression of the Emotions in Man and Animals, Fontana Press, London Darwin, C, & Ekman, P 1998, The Expression of the Emotions in Man and Animals, With Introduction, Afterword and Commentarries by Ekman, P. 3rd edn. Oxford university Press, New York Duchenne, G-B, 1990, The Mechanism of Human Facial Expression, Cambridge University Press, USA Hamilton, P & Hargreaves, R, 2001, The Beautiful and the Damned, Lund Humphries in association with The National Portrait Gallery, London. Henisch, Heinz K. & Henisch, Bridget A., 1994, The Photographic Experience 1839-1914, Pennsylvania: Penn State Press Hill, M & Hill, T, 2011 Wyandot County (Images of America), Arcadia Publishing Proger, P, â€Å"Photography and the expressions of the emotions.† Appendix III, p399-410, in Charles Darwin, The Expression of the Emotions in Man and Animals, 1872 , with introduction, afterward and commentaries by Paul Ekman, London: Fontana Press Ryan, J R, 1997l Picturing Empire: Photography and the Visualisation of the British Empire, Reaktion Books, London Websites: Karen Woodbury Gallery 2012, 80 faces, 10pm-1am, photographs, viewed 20 May 2012, < http://www.kwgallery.com/artist/simon-obarzanek/10pm-.-1am-no.6/21/291> Moma 2012, Exhibitions, viewed on 12 May 2012, Mutual Art 2012, Obarzanek, Simon, 80 Faces, MutualArt Services Inc., viewed on 12 May 2012 Seventh Sense, The, 2004, Unknown photographers, Photograph, viewed 12 May 2012, < http://ken_ashford.typepad.com/blog/2009/08/more-post-mortem-photography.html>. US Slaves 2011, Delia, American born, daughter of Renty, Congo & Renty, Congo, on Plantation of BF Taylor, Columbia, SC., photograph, viewed 11 May 2012, < http://usslave.blogspot.com.au/2011/10/slave-daguerreotypes-for-louis-aggassiz.html>. Visible Proofs 2006, Forensic Views of the Body, Alphonse Bertillon, US National Library of Medicine, viewed on 12 May 2012,

Ethical Leadership: What It Is and How We Use It in Schools Essay

In the context of the present century, when the entire course of life is changing much faster than ever, rapidly increasing body of knowledge in every walk of life has made tinier issues look magnified. Today, what is considered as a most important requisite of a plan or strategy may not have even been noticed in the past days. As such, education is one domain where challenges of the present time of diversity are felt more than in any other area. Thus educational management and leadership is one area that catches a good deal of scholarly attention. When it comes to leadership, ethical leadership takes the lead because today leadership in schools is something highly challenging due to the diverse environment of cultural diversity and so on. The present paper carefully examines the phenomenon of ethical leadership, and then makes empirical analysis as how it can be employed usefully in schools for better outcomes. For this purpose, the present paper takes into account extensive research with regard to ethical leadership in schools. Today, the need for exploring the phenomenon of ethical leadership in an academic environment has become a necessity especially for those working at such positions: principals and teachers. The present writer is a teacher and considers that the study of ethical leadership is highly important for professional growth and substantial results with regard to training of pupils being taught at any level of schools. This study, henceforth, is useful not only for professional teachers, but it also encompasses grounds for other related people in the field. It will also be worthwhile for the common reader. Problem Statement On the face value, the phenomenon of ethical leadership remains a complex area which is in need of exploration for its better understanding and implication in practical ways in a school or college, etc. For example, what is known from the observable behaviors of leaders like principals and teachers may not be sufficient to mark any solid statement with regard to the definition and implication of ethical leadership. However, this is another grey area to point out that observable behaviors have not been fully investigated in this regard. Different practices of leadership, say across the educational setting of the United States of America, exist and need to be interpreted for a comprehensive exploration of ethics and the use of ethics to lead. As such it is important to address both these areas. From the explicit definition of explanation of what ethical leadership is to how it can be best practiced to positively influence an academic environment is at the core of the problem. A number of researchers have already delved into this area; however, more digging is needed. The present paper looks at the issues from both the sides: from its explanation to its implementation in best possible conditions. Literature Review Available literature on ethical leadership yields a good deal of information. The Concise Encyclopedia of Philosophy (Craig, p. 256, 2000) states the following explanation for ethics: â€Å"What is ethics? First, the systems of value and custom instantiated in the lives of particular groups of human beings are described as the ethics of these groups†. This definition tells us that ethical leadership is about practices that leaders exercise with regard to pupils studying in their institutions. It means not merely controlling the physical actions of the learners but influencing their values and customs in a positive way. To Campbell (2000), â€Å"Ethics are standards by which one should act based on values. Values are core beliefs such as duty, honor, and integrity that motivate attitudes and actions† (p. 23). As such, ethical leadership is something that aims at addressing the issues of attitudes and strikes morally the attitudes of workers and students in such a manner which positively provokes high level of motivation. According to Covrig, D. M. 2000), ethical leadership â€Å"is the practice of effective ethical decision making and leadership which responds to, preserves and clarifies the organization’s core values. Conflict and conflict resolution suggest a healthy moral administrative process† (p. 40). If we look at this definition, we will notice that preserving and clarifying an organization’s core values is one important factor that keep s the ethical leadership going. As such one simply observable point here is that an organization, say a school, will only adhere to its core values only when these values are well defined and logged. If the values are not well defined, no effort will result in preserving any value because, according to the present writer, there will not be any values worth mentioning. This will, in turn, give no positive feedback for the practice of ethical leadership. Sergiovanni (1992) defines ethics in the following manner: When purpose, social contract, and local school autonomy become the basis of schooling, two important things happen. The school is transformed from an organisation to a covenantal community, and the basis of authority changes from an emphasis on bureaucratic and psychological authority to moral authority (p. 102). Foster (1986) pointed out the serious implication and significance of ethics in educational management as he penned that, â€Å"Each administrative decision carries with it a restructuring of human life: that is why administration at its heart is the resolution of moral dilemmas† (p. 33). This definition again informs us of the importance of dealing with values and moral code of students instead of controlling them outwardly so that true basis of character can be fostered. The ethical leadership also addresses the role played by faculty and teachers. This is a switch-over from traditional views about leadership because they are simply top-down. They consider influence in terms of a mechanical process. Hashem (1997) observes that â€Å"The conventional leadership concepts and practices which rely on top-down philosophy, decisiveness, unemotional, and total control have been challenged by the transformational concept and more empowering practices† (p. 94). When it comes to ethical leadership, ‘what is to be achieved? ’ is the question often asked by the critical eyes. The purpose of ethical leadership is to seed in students the confidence to build or construct knowledge genuinely by addressing their natural demands. Hence ethical leadership is constructivist in approach. According to Henson (2004) by this approach, students construct knowledge through the process in which an interaction between their perception about their knowledge and new knowledge and ideas and experiences that come to their way of learning. This way the students practice highest possible model of ethical learning which is possible only if leaders practice ethical code to train their students. Initial research worth-noticing in this area links as back to the past as the 1980s. Forty empirically conducted studies were reviewed by Reid et al. 2004). They investigated the impact of school heads on different aspects of students’ functioning and teacher’s activities. With regard to the leadership impact on students, they found out positive attitudes of students to school, better mathematical and reading skills, and absenteeism + vandalism were reduced. With regard to the impact of school leaders on teachers, Reid at el. found out that teachers’ satisfaction for job increased; they used innovative techniques in classroom. Additionally, seven studies were conducted by Majestic et al. 2004). These studies also affirm that leadership by principals in schools positively impacted students’ basic learning skills and teachers’ attitude toward job satisfaction and employment of innovation by them in classroom settings. However, the researchers also came up with four additional types of impacts. Andrews et al. (2002) also undertook a study in which they analyzed scores gained by students on standardized tests to examine the influence of school leaders. Teachers rated their principals on a band of strong, average, and weak leaders. The findings presented high correlations between what was achieved and how strong ethical leadership of these leaders was in both mathematical and reading skills. Four major areas were listed in this study, which were directly or indirectly influential for the strength of ethical leadership. These were: (i) mobilization of human and material capital by principals to meet school’s targets; (ii) effective communication with regard to negotiating the set-goals; (iii) their active involvement in school’s teaching practices; and (iv) the time span that these principals spent to make their presence known at school. These four areas are very influential if the leaders are at the top of the grid, that is, if they are trying their level best to perform better in these four areas. As far as loyalty of teachers with regard to their teaching practices and leadership influence down to students, the principals who had the ability to address the moral issues of both the faculty and students were successful in attaining higher level of loyalty from their teachers (Spillane, 2004). As such, a number of school administrations have come to realize the importance of ethical leadership as being the powerful tool that can yield higher results in students not only with regard to their learning but also to the higher order thinking and moral strength of these students as prospective individual citizens. Now the focus should be how effectively these ethical leaders affect the course of learning of their students in connection with the above as well as in the present context of changing cultures, cultural assimilations, self-concept in the fast-paced world, sense of community service, and so forth. This should be our future schools (Hargreaves 2004 8-13). In this very regard, Hart (2004) points out to the importance of understanding and addressing the inside-school culture and its impact on the knowledge-construction and ethical character of the learners. According to him, future research should focus on the elements as to what extent the culture of a school helps train students ethical healthy and how much contribution can be made on the side of the principals and teachers (pp. 117-28). With this all review of literature review, what can be noticed is that ethical leadership is not a simple phenomenon which addresses only one or two areas of school leadership and the training of the learners in a school. Substantially, ethical leadership is about building better moral values for character building and higher order thinking and learning. The process of ethical leadership is not simply top-down or bottom-up (which in contrast to traditional views of leadership); in fact, it is a combination of a number of processes taking place at a number of places in an organization like a school. These processes are present anywhere in the faculty, administrative staff, and students themselves. Thus, ethical leadership is the outcome of efforts put by all the major players in a school context. There is no doubt that such an approach to understanding ethical leadership and its implementation is the need of the present as well as future time so that higher order thinking and learning can be obtained making the students ethically strong.

Income Tax Authorities Essays

Income Tax Authorities Essays Income Tax Authorities Essay Income Tax Authorities Essay INCOME TAX AUTHORITIES A. Income Tax Authorities under the Income Tax Act [Section 116] 1. Central Board of Direct Taxes (CBDT) 2. Director-General of Income Tax (DGIT) or Chief Commissioner of Income Tax (CCIT) 3. Directors of Income Tax (DIT) or Commissioners of Income Tax (CIT) or CIT (Appeals) 4. Additional Directors of Income-Tax (ADIT) or Additional Commissioners of Income-tax (ACIT) or ACIT (Appeals) 5. Joint Directors of Income Tax (JDIT) or Joint Commissioners of Income Tax (JCIT) 6. Deputy Directors of Income Tax (DDIT) or Deputy Commissioner of Income Tax (DCIT) or DCIT (Appeals) 7. Assistant Directors of Income Tax (ADIT) or Assistant Commissioners of Income Tax (ACIT) 8. Income Tax Officers (ITO) 9. Tax Recovery Officers (TRO) 10. Inspectors of Income Tax B. Right to appoint Income Tax Authorities [Section 117] Sec. 117 Posts (1) (2) Income Tax Authorities Income Tax Authorities below the rank of Assistant Commissioner or Deputy Commissioner Executive or ministerial staff Appointment by Central Government Board, Director-General, Chief Commissioner, Director, Commissioner Income Tax authority authorized by the Board 3) C. Control of Income Tax Authorities [Section 118] Any income-tax authority or authorities shall be subordinate to such other income tax authority as may be specified in the notification by the Board. D. POWERS OF INCOME TAX AUTHORITIES [section 119] Instruction to subordinate authorities: 1. The Board may issue orders / instructions / directions to other income tax authorities for proper administration of the Act. 2. Such orders / instructions / directions are binding on all subordinate authorities. 3. No instruction shall be issued by the Board to: (a) Make a particular assessment or dispose of a particular case in a particular manner; (b) Interfere with the discretion of CIT (Appeals) in the discharge of his appellate functions. 4. The Board may issue instructions for (a) Proper and efficient management of work of assessment. (b) Collection of Revenue / Issue / Intimation of penal proceedings. 5. Powers of the Board with regard to relaxation of any provisions of law: (a) Relaxation of any provisions of Section 139 / 143 / 144 / 147 / 148 / 154 / 155 / 158BFA/ 201 210 211 / 234A 2348 / 234C / 271 / 273 except 115P and 115S (b) Further, general or special orders may be issued by the CBDT by way of relaxation of the provisions of sections 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ and 115WK relating to assessment of Fringe Benefit Taxation. Tax Supplement 1 (c) To avoid genuine hardship to assesses acceptance of an application of claim of any exemptions, deductions, refund or any rel ief after the expiry of the prescribed period under the Act. (d) To avoid genuine hardship to assessee by relaxing any requirements of Chapter IV or VI A. 6. Duties of the Board: Before relaxing any provision in the assessee’s favour, the Board should satisfy that: (a) Non-compliance was due to any reasons beyond the control of the assessee, (b) The assessee complied with such requirements of the Act before the completion of assessment. E. Powers of the Central Board of Direct Taxes (CBDT) under the various provisions of the Act. Section 2(17) 2(18) 11(1)(c) 44AA 80RRA 80U 118 119 Powers Declare any Institution, Association or Body to be a Company. Declare a Company having no Share Capital as Company in which public is substantially interested. Direct that income from house property held under Trust will not be included in the Total Income of the person in receipt of such income. Notify compulsory maintenance of accounts for any profession. To prescribe the field in which the person may have specialized knowledge and experience to be called a ‘technician’. Make rules and specify the permanent physical disability for deduction u/s 80U Exercise control over Income-tax authorities Issue orders, instructions and directions to subordinate authorities. Exceptions: (a) Order, instruct or direct any Income Tax authority to make assessment or to dispose a particular case in a particular manner. (b) Interfere with the discretion of the CIT (Appeals) in the exercise of appellate functions. 120 132 138 246 288 293B 295 Direct Income Tax authorities regarding exercise of their powers and functions. Specify the Income Tax authorities who are empowered to issue summons for search and seizure. Require any authority, body or officer, to disclose information regarding the assessee. Transfer or o authorize the CIT to transfer any appeal pending before First Appellate Authority. Prescribe educational qualifications of Authorized Representatives. Condone delay in obtaining Board approval, wherever such approval is necessary. Make rules for carrying out the purposes of the Act, subject to Central Government control. F. Special powers u/s 119(2) SubSection (a) (b) (c) Powers Issue orders in certain cases by way of relaxation or otherwise to â€Å" any class of incomes or fringe benefits† Extend time limit to admit an application or claim Relax any requirement of Chapter IV or Chapter VIA Tax Supplement G. Powers of Director General/Director of Income Tax Section 117 119(2) 120 127 131(1A) 132(1) 132A 133A 135 Powers Appoint IT authority below the rank of AC/DC Give instructions to Income Tax Officers. Direct the JC, AC, AD to function and assume powers of A. O. Transfer cases from one or more A. O. subordinate to him to any other A. O. who is subordinate to him. Enquire, if there exists any reasons to suspect concealment of income. Authorize any JD/JC/DD/DC/AD/AC/AO to conduct search and seizure. Requisition of books of accounts etc. Power of survey and collect useful and relevant information. Make enquiry. H. Powers of the Commissioner/Chief Commissioner of Income Tax: In addition to the powers mentioned above, the Commissioner/Chief Commissioner enjoys the following additional powers: Section 131 151(1) 253(2) 263 264 Powers Discovery, production of evidence, etc Sanction re-opening of assessments after the expiry of four years Direct A. O. to prefer appeal to Tribunal against the order of the First Appellate Authority. Revise any order passed by the A. O. which is prejudicial to the interest of revenue Revise order passed by a subordinate authority not prejudicial to the interest of the assessee I. Powers of Joint Commissioner of Income Tax Section 131 131(1A) 132 133 133A 133B 134 135 144A Powers Discovery, production of evidence, etc. Enquire, if reasons exist to suspect concealment of income. Search and Seizure call for information Survey Collect information Inspect register of companies Make an enquiry Issue directions during the course of assessment proceedings. Sanction re-opening of assessment after expiry of 4 years, if the assessment is any section other than 143(3) and 147, made under Tax Supplement 3 J. Powers of Assessing Officer: Section 38 89 131 132 132A 132B 133 133A 133B 134 139A 140A 142(2A) 143, 144 147 154 194, 195, 197 221 237, 240 245 Powers Determine the proportion of expenses for allowing deduction in respect of premises used Partly for the purpose of business or profession Grant relief u/s 89(1) for arrears of salary received Discovery, production of evidence etc. Search and seizure Requisition of books of accounts Apply the assets seized and retained U/s. 132 in satisfaction of existing liabilities under the Act. Call for information Power to Survey. Collect certain information Inspect register of companies Allot PAN Impose penalty for non-payment of self-assessment tax Direct an assessee to get his accounts audited Make assessment Reassess income which escaped assessment Rectify mistakes apparent from the records Grant certificate to an assessee to receive a payment without deduction of tax at source or deduction of tax at a rate lower than the prescribed rate. Impose penalty for default in payment of tax Grant refund Adjust refund against any demand of tax etc. outstanding against the assessee L. JURISDICTION OF INCOME TAX AUTHORITIES [Section 120] 1. Direction by CBDT: (a) Income Tax authorities are required to exercise their powers and perform their functions in accordance with directions given by the Board. (b) Income Tax authority higher in rank, if directed by Board, shall exercise the powers and perform tie functions of the Income Tax authority lower in rank. 2. The directions of CBDT include direction to authorize any Income Tax authority to issue instructions to their subordinates. 3. Criteria to be adopted for issue of instructions: In issuing instruction or orders, the Board or the IncomeTax authority may adopt any one or more of the following criteria (a) Territorial area (b) Person or classes of persons (c) Incomes or classes of incomes (d) Cases or classes of cases 4. Other powers of the Board: The Board can authorize any Director General or Director to perform such functions of any other Income Tax authority as may be assigned to him. . Delegation of Powers to CCIT / DGIT : The Board can also authorize Director General or Chief Commissioner or Commissioner to issue orders in writing to the effect that the functions 4 Tax Supplement conferred or assigned to the Assessing Officer in respect of the above four criteria shall be exercised or performed by Joint Commissioner or Joint Director. M JURISDICTION OF THE ASSESSING OFFICERS [Section 124] The Assessing Officer has been vested with jurisdiction o ver any area or limits of such area 1. If a person carries on business or profession only in that area, In respect of that person; or 2. If a person carries on business or profession in more than one place, then the principal place of business or profession situated in that area; or 3. In respect of any other person residing within that area. N. SETTLEMENT OF JURISDICTION RELATING TO DISPUTES 1. Any dispute relating to jurisdiction to assess any person by an Assessing Officer shall be determined by Director General /Chief Commissioner/Commissioner of Income Tax 2. If the dispute is relating to areas within the jurisdiction of different Director General /Chief Commissioner/ Commissioner, then such issue is to be solved mutually among themselves. 3. If the above authorities are not in agreement among themselves such matter has to be decided by the Board or Director General/ Chief Commissioner/ Commissioner authorized by the Board. O. RIGHTS OF THE ASSESSEE DUTIES OF THE ASSESSING OFFICERS RELATING TO JURISDICTION 1. Rights of the Assesses: The assessee has right to object and raise the question of jurisdiction of an Assessing Officer within the time prescribed nder the following circumstances: If he has already filed the return income u/s 139(1) or 115WD(1)- Within 1 month from the date of service of notice u/s 142(1) or 143(2) or before the completion of assessment whichever is earlier. No return flied and notice issued u 142(1) or 148 or show cause notice for best judgment assessment u/s 144 or 115WD(2) / 115WH(1) / 115WF Within the time all owed in notice u/s 142(1) or 148 or within the time specified in notice u/s 144 whichever is earlier. 2. Duties of the Assessing Officer: If the assesses challenges the jurisdiction of the Assessing Officer, and the Assessing Officer is not satisfied with the correctness of the assessee’s claim, then he shall refer the matter to the Director General/ Chief Commissioner or Commissioner before the completion of the assessment. P. POWERS OF THE INCOME TAX AUTHORITIES TO TRANSFER CASES [Section 127] Transfer to another subordinate officer: 1. The Director General or Chief Commissioner or Commissioner has the power to transfer cases with or without concurrent jurisdiction from one or more subordinate Assessing Officer to other Assessing Officers. . Before transferring the case, the assesses shall be given an opportunity of being heard. 3. The above authorities shall record the reasons in writing for doing so. 4. Where the Assessing Officer from whom the case is transferred and the transferee Assessing Officer do not fall under the control of the same Director General, Chief Commission er, Commissioner, then both the jurisdiction officers mutually decide and paw necessary order. 5. If both the jurisdiction Commissioners are not in agreement, then the matter shall be decided by the Board or any authority authorized by the Board. . Transfer within local area: It is not necessary to give an opportunity to the assessee if the case is transferred between Assessing Officers within the same city, locality or place. Tax Supplement 5 7. The transfer of the case may be made at any stage of the proceedings. 8. Any fresh notice not required: It is not necessary to reissue any notice by the transferee Assessing Officer, which is already issued by the previous Assessing Officers. Q. Duties of Income Tax authority and rights of the assessee in case of change of Income Tax Authority. Section 129] When an Income Tax authority ceases to exercise jurisdiction and is succeeded by another, then the successor shall continue the proceedings from the stage at which it was left-over by th e preceding authority. Right of the assessee: In case of change in Income Tax authority, the assessee may demand that before the proceeding be continued: (a) the previous proceedings or any part thereof be reopened again (b) he may be reheard before passing any order by the new authority. R. OTHER POWERS OF INCOME TAX Section Particulars Authorities who can exercise the powers u/s 131 Assessing Officer, Joint Commissioner of Income Tax, Commissioner of Income Tax (Appeals), Commissioner of Income Tax, Chief Commissioner of Income Tax Nature of Power Power of Court under the code of civil procedure and power to 131(1) Discovery and inspection Enforcing attendance of any person Compelling production of books of accounts and documents Issuing commissions Authorities who can exercise the Powers: Director General, Director, Joint Director, Deputy Director, Assistant Director or Authorized Officer 131(1A) The above authorities can exercise the powers if they have reasons to suspect that income has been concealed or likely to be concealed irrespective of whether any proceeding in respect of the assessee is pending before him or any other authority or not The authority has the power to impound and retain books and documents for such period as it thinks fit. The Assessing Of ficer/Assistant Director/Deputy Director shall not. etain the books/ documents Without recording reasons for doing so; and For a period exceeding 15 days without prior permission of Chief Commissioner/ Commissioner/Director General/Director of Income Tax S. POWERS OF INCOME TAX AUTHORITY TO CALL FOR INFORMATION. [Section 133] The Assessing Officer, Joint Commissioner, Commissioner (Appeals) may require the followinq details: Assessee Firm HUF Trustee, guardian, agent Information Names, addresses of the partners of the firms and their respective shares Names, addresses of the manager and the members of the family. Names of the persons for or of whom he is trustee, guardian or agent and their addresses. 131(3) 6 Tax Supplement Any assessee Name and addresses of persons to whom the following payments are made exceeding Rs. 1,000 or more as may be prescribed: Rent, interest, commission, royalty, brokerage, annuity not taxable under the head â€Å"Salaries† Names and addresses of all persons to whom any sum has been paid or received for transfer by way of sale, exchange or otherwise of assets; Details of such payments and receipts. Information, matters or statement of accounts and affairs, which will be useful or relevant to any proceeding under the Act. Broker, agent or any person concerned in the management of stock or commodity exchange Any person including banking company or any officer thereof In case where no proceeding is pending, the power in respect of an inquiry shall not be exercised by any authority below the rank of Director or Commissioner of Income Tax without the prior approval of the Director or Commissioner. T. Section 133A POWER TO REMOVE BOOKS DURING SURVEY 1. Authority: Commissioner, Joint Commissioner, Joint Director, Director, Assistant Director, Deputy Director and Assessing Officer or Tax Recovery Officer or Inspector of Income Tax. No action u/s. 133A(I) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner. 2. Authorized arm of the Income Tax authority to survey: (a) Any piece within the limits of the area assigned to the Income Tax Authority (b) Any place occupied by any person in respect of whom the Income Tax Authority exercises jurisdiction (c) Any place in respect of which the Income Tax Authority is authorized by the (higher) Income-Tax Authority covered under (a) and (b) above. 3. Place Time of survey: Any place, whether principal place or not, of business or profession of the assessee. Place of survey Place of business or profession Any other place Place of function, ceremony or event Time of survey During business hours After sunrise and before sunset Any time after such function, ceremony or event 4. Rights of the Income Tax Authority u/s. 133A (a) Inspect books of accounts or other documents available at such place. (b) Check or verify and make inventory of the cash, stock, or other valuable article or thing found therein. (c) Obtain any information, which may be useful or relevant to any proceeding under this Act. (d) Record statement of any person, which may be useful or relevant to any proceeding under this Act. (e) Place marks of identification on books of accounts/other documents Inspected by the Income Tax Authority. (f) If the assessee refuses or evades, the Income Tax Authority shall have all powers u/s. 131(1) to enforce compliance. Tax Supplement 7 (g) Power to impound books etc. : The Income Tax Authority has powers to Impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him. Conditions: Reasons for impounding books should be recorded in writing. Prior permission of CCIT/DGIT/CIT/ DIT should be obtained for retention beyond TEN DAYS exclusive of holidays. 5. Duties of the proprietor, employee or any other person available at the time of survey: Afford necessary facility to the surveying official: (a) To inspect such books of accounts and other documents as they require and which may be available at such place. b) To check or verify cash, stock or other valuable article or thing which may be found therein. (c) Furnish such information as he may require which may be helpful for or relevant to any proceeding under the Act. 6. Places not to be entered [Circular No. 7D / 3. 5. 1. 967]: (a) Place where the Assessee does not carry on any business; (b) Business in residential premises of third parties; (c) Premises of a Chartered Accountant, a Pleader, an Income Tax Practitioner of whom the Assessee may be a client. U. POWERS OF THE INCOME TAX AUTHORITY TO COLLECT CERTAIN INFORMATION u/s 133B 1. Authority: Joint Commissioner, Assistant Director, Deputy Director, Assessing Officer, and Inspector of Income tax authorized by the Assessing Officer, 2. Area of the Income Tax Authority: (a) Any building or place within the limits of the area assigned to the Income Tax Authority; (b) Any building or place occupied by any person in respect of whom the Income Tax Authority exercises jurisdiction. 3. Place: (a) Any place, whether principal place or not, of business or profession of the assessee. (b) Any other place where the books of accounts, or any part of cash or stock or other valuable article or thing relating to business or profession are kept 4. Time of survey: Hours during which such place of business is open for the conduct of business or profession. 5. Rights of the Income Tax Authority: (a) To collect prescribed information; (b) The Income Tax Authority has no right to remove from the building or place any books of account, other documents, cash, stock or other valuable article or thing. 6. Consequences of non-compliance: [Section 272AA] Failure to comply with the provisions of this section will attract a penalty of such amount as the Income Tax Authority may direct. Maximum penalty shall be Rs. 1,000. ILLUSTRATION: An Assessing Officer entered a hotel run by a person, in respect of whom he exercises Jurisdiction, at 8 p. m. for the purpose of collecting information, which may be useful for the purposes of the Act. The hotel is kept open for business every day between 9 am end 9 pm. The hotelier claims that the Assessing Officer could not enter the hotel after sunset The Assessing 8 Tax Supplement Officer wants to take away with him the books of account kept at the hotel. Examine the validity of the claim made by the hotelier and the proposed action of the Assessing Officer with reference to the provisions of section 1338 of the Income lax Act, 1961. 1. Section 133B: (a) Powers: Survey: Assessing Officer is empowered to survey the place of business or profession at hours during which such place of business is open for the conduct of business or profession. Collection of Information: He is also empowered to collect prescribed information. (b) Restriction on Power: The AO has no right to remove any books of account, other documents, cash, stock or other valuable article or thing, from the place of survey. 2. Analysis and Conclusion: (a) Validity of Entry into Hotel: The AD entered the Hotel during its business hours at 8 p. m. (i. e. between 9 a. m. and 9 p. m. ) In light of the above provision of law, claim made by Hotelier in this respect is not valid. (b) Validity of Removing Books: Assessing Officer has no right to take away the books of accounts kept at the hotel. Hence the proposed action of the Assessing Officer is beyond his authority. V. Powers of income tax authorities to Inspect register of companies. [Sec 134] 1. Officers Empowered: (a) Assessing Officer (b) Joint Commissioner (c) Commissioner (Appeals) or (d) Any person subordinate to the above persons duly authorized by them (above persons) in writing. 2. Power to Inspect: The above officers may inspect or take copies of any Register of the Members, Debenture Holders or Mortgages of any Company of or an entry in such Register. W. Powers of Income tax authorities to disclose information [Section 138] 1. Furnishing of information: The information received or obtained by the Income Tax Authority in performance of functions under this Act, may be furnished by the Board or any designated Income Tax Authority by a special or general order. 2. Person to whom information has to be furnished: (a) Any officer, authority or body performing functions under law relating to the imposition of any tax, duty or cess or to dealings in foreign exchange. b) Any officer, authority or body performing functions under any other law, notified by the Central Government in public interest. 3. Procedure: (a) The prescribed authority can file an application to the Chief Commissioner or Commissioner in prescribed Form No. 46. (b) If the Income Tax Authority is sat isfied that in public interest such information has to be furnished to the applicant, then he may furnish such information in Form No. 47. (c) The decision made by the Chief Commissioner or Commissioner shall be final. Designated Officers: Chief Commissioner, Director General, Additional Commissioner, Additional Director, Joint Commissioner and Joint Director. Tax Supplement 9

Daisy Miller essays

Daisy Miller essays Upon Winterbournes return to Vevey, Switzerland, he had been resting on a park bench, conversing with a curious little boy when a beautiful young lady, Daisy Miller, approached. After a brief prattle, the two arranged a days trip to the Castle of Chillon and over the next few months planned on meeting again in Italy. Throughout the story, Winterbourne tries to descry Miss Millers personality and at the same time question her reputation as a flirtatious American girl in the late nineteenth century. Henry James famous novelette, Daisy Miller, is a timeless story depicting what results from the defiance of social customs, ignoring advice pertaining to ones reputation, and finally confronting reality. From her first tà ªtetà ªte with Winterbourne and until her last, Miss Miller defies all social customs pertinent in European society. During Winterbournes first introduction to Miss Miller, to his surprise, she accepts his extremely bold decision to travel to the Castle without knowing if he was a respectable man. Later that same evening they met once more in the garden. She asked Winterbourne to take her out for a boat ride, but after gaining permission from her mother, she decided she would rather not go if no one would put up a fuss about her doing something so irrational. Winterbourne was left alone to ponder her whims and odd form of coquetry. After their parting, both agreed to meet again in Geneva, Italy. When Winterbourne first arrived in Geneva, he received news of Miss Millers latest escapades from his very reputable aunt. During her stay in Geneva, her gentleman society was composed of half a dozen of the regular Roman fortune hunters. As an American girl, s he stayed true to her own values although she was in a foreign land. Daisy Miller was unaware of the social structure that depends on gender and class oppression and she developed a reput...

The Elusive Ellipsis

The Elusive Ellipsis The Elusive Ellipsis The Elusive Ellipsis By Sharon The ellipsis seems to be one of the most alluring punctuation symbols, and I see it misused everywhere. From student papers to billboards to everyday e-mails and chat logs, the ellipsis is tossed in willy-nilly and often extends to four, five, or even six dots. I have to tell you, an extended ellipsis is just a bunch of dots. The ellipsis- three consecutive dots- serves some specific purposes in writing. If used correctly, an ellipsis can be quite effective, if not, it can be downright confusing. Some of the right ways to use an ellipsis include (see that, it works!): 1. The intentional omission of words All employers must honor the minimum wage requirement. The original sentence read: All employers must honor the minimum wage requirement or risk paying a fine. 2. A pause in speech â€Å"I think I just got an interview!† 3. An unfinished thought Now, where on earth did I put that? 4. A sentence that trails into silence I thought you might say that. Pay special attention to an ellipsis that ends a sentence. It is the only time you should include four dots since the final dot serves as the period at the end of the sentence. Stay tuned for a post about the correct use of the ellipsis in quoted sentences. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Wether, Weather, WhetherItalicizing Foreign WordsThe Difference Between "Un-" and "Dis-"

An empirical analysis of the components of retailer customer loyalty Essay

An empirical analysis of the components of retailer customer loyalty programs - Essay Example ks into one of the ways of capturing customer for loyalty and retention for the continuous competitive advantage of a business enterprise – through a retailer customer loyalty program. The concept of customer loyalty program is simple and yet complicated because of the multiple activities related to it but the goal is always the same – to encourage repeat business. Often, the business enterprises or the retailers, as they are the focus of this study offer a membership club to its customers. The members are then entitled to benefits, perks, privileges, discount schemes or whatever activities and benefits that the company has lined up exclusive to these member-customers. As the study by Fiorito, Gable and Tople stated: â€Å"one means of achieving loyalty, from the activities engaged in by retailers (e.g. measuring customer satisfaction; handling complaints) to the benefits being offered (e.g. providing financial incentives to customers; sending customers thank you notes) that contribute to maintaining a long-lasting, permanent relationship with customers† (Fiorito, Gable and Tople, 2006, p 32). to determine the benefits offered to customers and activities taken by retailers whether or not they have formal customer loyalty programs, whether there are differences in the benefits/activities of retailers with and without formal loyalty programs whether specific benefits/activities of retailers can predict whether or not they have formal loyalty programs (Fiorito, Gable and Tople, 2006, p 32). It also wanted to know the evaluation of the existing customer loyalty programs by its perceived success through meeting the enterprise’s expectations and increase in sales and if the program will be implemented continuously (2006, p 34). Thus, these are three specific areas explored by the study. Primarily, it was aimed to know the specific benefits and activities that were designed for the customers in line with the customer loyalty schemes even if the retailers do

Learning Journey Report Essay Example | Topics and Well Written Essays - 1250 words

Learning Journey Report - Essay Example Based on everyday encounter with people at home, at work, and elsewhere, this is true indeed and each time I engage myself to communicate with others, I feel a sense of relief at having experienced one basic nature of human being. As a learning individual, I have observed that communication enhances my capacity toward self-awareness such that I can determine my personal judgment and feeling over something out of the natural response to stimuli from people who assume different life roles in relation to me. I learn that becoming educated is a natural process of growth to maturity that depends on the learner’s enthusiasm and willingness to be subjected to the varying complexities of obtaining and sharing knowledge with fellow learners. Though I notice that it has been a typical concern to identify factors that affect student learning and often, the skills and knowledge of an academic instructor are readily assumed to take the key function of evaluating how teaching methods impact learning, communication still plays the crucial part. More than merely satisfying the fundamental necessity of gaining information, communication has made me acknowledge the value in understanding and being understood by my educator. As part of the team, I have found that my self-concept is constantly evolving in my attempt to conform to the organization and behave according to the culture and general attitude of the team in achieving the desired ends. Defining self proceeds as I seek fulfillment in effective communication which requires not only active participation in the activities but even understanding the strengths and weaknesses alike in people and circumstances within a social sphere from which driving force to come about a change or evolution may be derived. In this course, there have been several times I manage to observe that my own behavior is modified depending on the manner by which I perceive an arriving stimulus and respond to it correspondingly. I used to suppose t hat ‘being real to oneself’ simply meant going by the nature I am without needing to pay regard to the impact of the people in the group or society around me, thinking that the concept of self is understood just once in a lifetime. Along with this misconception is the belief that former foundations bear the sole responsibility of substantiating the self, yet by objective and subjective learning, formation of self-identity is apparently ceaseless and may not be confined only to a few aspects of growth. Until I had come to the point of ascertaining that ‘sense of self’ is yielded through evolutionary stages, it usually felt complicated to handle self-awareness and what the exact meaning is of a true self in the past. To this extent, I have thus realized by far that human interactions or communication schemes portray a huge role in creating a person’s identity which continues to evolve with time and socio-cultural influences. When I came across serious commitment and risks as a member of the team, I recall the time I struggled getting over a hard feeling toward the fact that while there were open-minded individuals, others bore tendencies at unnecessary argumentation, then I unconsciously allowed myself to seek alternatives to divert my unpleasant emotions for comfort. Out of having to cope with the difficulty of erasing deep-rooted sentiments that had gone through an intense motion,

Gun contol ( i am for it) Research Paper Example | Topics and Well Written Essays - 1250 words

Gun contol ( i am for it) - Research Paper Example For instance, in New York, one must have a permit in order to buy short guns, rifles and hand guns. Other states such as Montana and Maine do allow people to have possession of handguns, rifles, and short guns having no license and permits. As for the case of Washington D.C, there is a background check for all guns sold even by private individuals. Not all the states allow gun sales without strict regulations. In some states, no one below the age of twenty-one can own a gun. In Morton Grove, a small village in Illinois does not allow the possession of handguns by its inhabitants. The federal laws enacted can be weaker that the state and municipality laws enacted on the regulation of gun use and its possession by the citizens. When there is a case where a given state or municipality has weak or no regulation, then the federal law is enacted to create order. The set laws burn the sale of firearms to children, criminals and the people who do not have a clear sanity with mental illness. This helps in ensuring that the guns in supply are under control. There is need to control the supply of guns in the market as they are prone to misuse. Attorney General John Ashcroft in a letter to the NRA in 2001, agreed with arguments of gun rights proponents saying that the second amendment allows individuals to have the right to bear arms, this could pose a risk since not all the guns issued be monitored and their use proved to be of right purpose. A poll conducted by ABC gave an explanation that the Americans are in support of gun control laws though they doubt the measures put in place. It showed that 63% of Americans vote for a stricter gun control policy put in place. This study showed that the opinion of a greater percentage of citizens know the risk of living in a society with rampant spread of firearms. This may threaten the safety of the citizen in cases of in security. Scholars have argued out that the question of gun ownership should be personal.

Constitutional Law of the EU Essay Example | Topics and Well Written Essays - 2000 words - 1

Constitutional Law of the EU - Essay Example As such, Lord Denning stated that EC law was directly applicable at national level under domestic law. However, the term â€Å"directly applicable† has created ambiguity and the principles of direct effect and indirect effect will determine whether the Council Directive relating to pension funds (the Directive) is directly applicable under UK law4. If a provision of EC law is directly applicable, section 2(1) of the ECA asserts that â€Å"all such rights, powers, liabilities, obligations and restrictions†¦Ã¢â‚¬ ¦ shall be recognised and available in law, and be enforced, allowed and followed accordingly.† The current scenario is concerned with the failure to implement the Directive and this analysis will review whether Adil can enforce the rights he would have had if the Directive had been implemented under the doctrine of direct effect, or alternatively, what his rights are against the state for damage suffered as a result of failure to implement the Directive. The specific nature of directives lies in the type of obligations they impose5. Ultimately Member States have discretion as to how to implement a directive, however they must comply with the positive obligation to implement the directive in the first place6. Problems have arisen as to whether Directives themselves can be invoked by individuals in national courts as giving rise to individual rights7, further compounded by the question as to whether a Member State can be liable for damage resulting from its failure to implement a directive, which is pertinent to Adil’s position. In order to be directly effective, a provision of EC law must constitute a complete legal obligation capable of enforcement as such by a court8. Moreover, in the case of Francovich v Italian Republic9, it was asserted that the pre-requisite for direct effect was that the relevant provision of EC law had to be sufficiently precise

Student Loan Crisis Essay Example | Topics and Well Written Essays - 1000 words - 11

Student Loan Crisis - Essay Example Student loans have become the main source of indebtedness in America. Notably, the U.S government is not doing much in ensuring that students get their degree from college without struggling so much. Personally, I think it is the government’s responsibility to ensure that every American child has an easy access to quality education and this should extends to higher learning. The government should forgive students loans because Americans have a right to achieve their dreams. This paper presents an argument that the U.S government should do more to relieve the student loan burden. Arguably, the U.S government needs to cover tuition payments for students or make higher education free. It should set rules and establish unbreakable laws that enable individuals to obtain the college education. This is necessary because offering free education for students without appropriate conditions will facilitate the emergence of careless generation. That is, if college education is free, there should be fully implemented laws that make it difficult to get college education. For instance, when applying for any major in the University of Kuwait, GPA must be more than 2.50. More so, when applying for government scholarship, GPA above 3.00 is needed. Apart from these strict rules, there is a warning for students in the scholarship program if they get GPA below 2.00, and after getting many warnings during college, the student is suspended and must pay the government all the college costs. Indeed, such rules motivate the students to study harder and try their best to graduate suc cessfully so as to avoid the consequences of these rules. Therefore, the U.S government should establish rules that ensure that students take their studies serious. Moreover, the government should give students free interest loans to enable them overcome struggles they face during loan repayment.  That is, it should help American students to get loans to pay their tuition fees with no benefits. This will make it easier for college graduates to pay back their loan and escape the loan burden. After college, it is very hard to get a good paying job immediately they finish college as most of them are graduating from college into the worst jobs and they have records of student debt, and this makes it hard for them to pay their debts in a shorter time (Jackson).  

Constitutional Law of the EU Essay Example | Topics and Well Written Essays - 2000 words - 1

Constitutional Law of the EU - Essay Example As such, Lord Denning stated that EC law was directly applicable at national level under domestic law. However, the term â€Å"directly applicable† has created ambiguity and the principles of direct effect and indirect effect will determine whether the Council Directive relating to pension funds (the Directive) is directly applicable under UK law4. If a provision of EC law is directly applicable, section 2(1) of the ECA asserts that â€Å"all such rights, powers, liabilities, obligations and restrictions†¦Ã¢â‚¬ ¦ shall be recognised and available in law, and be enforced, allowed and followed accordingly.† The current scenario is concerned with the failure to implement the Directive and this analysis will review whether Adil can enforce the rights he would have had if the Directive had been implemented under the doctrine of direct effect, or alternatively, what his rights are against the state for damage suffered as a result of failure to implement the Directive. The specific nature of directives lies in the type of obligations they impose5. Ultimately Member States have discretion as to how to implement a directive, however they must comply with the positive obligation to implement the directive in the first place6. Problems have arisen as to whether Directives themselves can be invoked by individuals in national courts as giving rise to individual rights7, further compounded by the question as to whether a Member State can be liable for damage resulting from its failure to implement a directive, which is pertinent to Adil’s position. In order to be directly effective, a provision of EC law must constitute a complete legal obligation capable of enforcement as such by a court8. Moreover, in the case of Francovich v Italian Republic9, it was asserted that the pre-requisite for direct effect was that the relevant provision of EC law had to be sufficiently precise

Information Tech. and the Canadian Economy Essay - 1

Information Tech. and the Canadian Economy - Essay Example Analysis shows that there is progress however, without further action there is an alarm. The jobs of the future will be faced with several changes which need to be addressed using technology. There is need for the men and women to be equipped with necessary skills in order to take up these jobs effectively. Low education levels as a setback has to be addressed. In the bid to have the right people for the right jobs, there is the need to ensure men and women have the right skills for the job which will be catalyzed by the fast changing technology. There is the need to shift from the age of certificate qualifications and move up to the levels of degrees and well heights beyond secondary education. Some laws should be put into effect and necessary changes made in the education systems . There is the need to consider all groups in the job market and ensure they are all represented as there has been historical under-representation of some groups for example women, immigrants, the youth and the disabled. This is in line with focusing on future trends in the job market as opposed to just concentrating on the current jobs. In the seventeenth century, there was Mercantilism, which is a system of triangular trade for economic exploitation by the colonizing powers. This is relative to the common day economic globalization. Modern globalization is accompanied by change in the political, economic, social, environmental, cultural, and religious aspects, which in the sense of information technology regard have the capability of virtual connectivity. This will enhance the relaying of information and linking of labor forces. The age limit proposed is to go up from 65 years to 67 years and has necessitated the growth of the people over 60 years to participate. As well, education for immigrants through adopted policies is crucial since it raises the growth of immigrants’

Cultural Diversity-Race and Ethnicity 4 Essay Example for Free

Cultural Diversity-Race and Ethnicity 4 Essay †¢ What information about race and ethnicity in the United States has helped you better understand or relate to specific minority groups? I would have to say that I have learned a lot of information by taking this cultural diversity class. I know that there are minorities in the United States, but I was unaware of many of the discriminations that have happened over the years. I have always thought that we were all equal and that is how I have raised my children. We may come from different backgrounds, have different colors of skin and speak other languages, but we are all people living our lives and trying to become successful. I can now see the challenges that many minority groups have to face in the United States and understand why there are so many different programs available to the minority. o Have you learned something new about your own cultural history? I am about ? Native American and I learned many things about the Native American gaming laws and how that all works. It is interesting to see how the government has stepped up and showed the Native Americans that we want them to be successful and allowed them to produce these successful casino and resorts. I did not realize that many of the casinos are on Native land and there to help the Natives and there reservations. I have never researched much about where I come from or anything about my background, but it was nice to see that there are things that are offered for the wrongs that have been done in the past. I found that the Natives do not hold a grudge and are using what is offered to them to earn money and employee there Natives. Many of them still live on the reservation and are able to work right there on the reservation. †¢ Trends in immigration will continue to shape the face of the United States. What will this face look like in the year 2050? In 2050 I see that there will still be a small amount of discrimitnation in the United States, but there will be many minority groups that have multiplied and will continue to go to college become doctors, teachers, lawyers and so on. There will be no difference in our society as to who is going to help us when we need a doctor or even who is going to teach our childrens children. I feel that if they are taking the time to learn out language and go to school and earn a degree then they should be considered a part of our country and not have to live with discrimination. I know that we cannot change the way people feel and act, but we can start by accepting others ourself and respecting all of the people no matter the race. †¢ How might the country best prepare for the changing race and ethnicity of its current and future citizens? I feel that we need to accept all race and ethnicity into our country. I see that we can learn many things from other people that we may not have thought of ourselves. I feel that we need to educate our citizens so they can see what they are going to expect in the future of the United States. We cannot change who we are or where we come from, but we as citizens can show you why there is no reason to treat any race or ethnicity different from our own. There needs to be education to our children and our future to teach them that we accept all races and ethnicities and they are what form us as a community and society.

Alternator and Parallel Operation Experiment

Alternator and Parallel Operation Experiment a) Purpose In first part, the purpose is measuring the mechanical and iron losses of a synchronous generator or alternator which is most commonly used machine for generation of electrical power for commercial purpose. In second part, the purpose is determining the ohmic and stray losses of a alternator at various speeds and calculating synchronous reactance. In the last part, the purpose is measuring the response of the alternator (which is operating with the constant excitation and speed) under different kinds of load. b) Background and Theoretical Discussion The most commonly used machine for generation of electrical power for commercial purpose is the synchronous generator or alternator. An alternator works as a generator when its rotor carrying the field system is rotated by a prime-mover which in this case is DC shunt motor. The terminal voltage of an alternator changes with load. Alternators are by far the most important source of electric energy. Alternators generate an AC voltage whose frequency depends entirely upon the speed of rotation. The generated voltage value depends upon the speed, the dc field excitation and the power factor of the load. As the DC field excitation of an alternator is increased, its speed being held constant, the magnetic flux, and hence, the output voltage, will also increase in direct proportion to the current. However, with progressive increases in DC field current, the flux will eventually reach a high enough value to saturate the iron in the alternator. Saturation in the iron means that there will be a smaller increase in flux for a given increase in DC field current. Because the generated voltage is directly related to the magnetic flux intensity, it can be used as a measure of the degree of saturation. When an alternator delivering full rated output voltage is suddenly subjected to a short-circuit, very large currents will initially flow. However, these large short-circuit currents drop off rapidly to safe values if the short-circuit is maintained. The output voltage of an alternator depends essentially upon the total flux in the air-gap. At no load this flux is established and determined exclusively by the DC field excitation. Under load, however, the air-gap flux is determined by the ampere-turns of the rotor and the ampere-turns of the stator. The latter may aid or oppose the MMF (magnetomotive force) of the rotor depending upon the power factor of the load. Leading power factors assist the rotor, and lagging power factors oppose it. The open-circuit test or the no-load test, is performed by driving the generator at its rated speed while the armature winding is left open. The field current is varied in suitable steps and the corresponding values of the open-circuit voltage varied in suitable steps and corresponding values of the open-circuit voltage between any two pair of terminals of the armature windings are recorded. The OCC follows a straight-line relation as long as the magnetic circuit of the synchronous generator does not saturate. In the linear region, most of the applied mmf is consumed by the air-gap; the straight line is appropriately called the air-gap line. As the saturation sets in, the OCC starts deviating from the air-gap line. c) Procedure In first part, after assemble the circuit according to the foregoing topographic diagram, exciter current and the current and voltage absorbed by the dc motor measured when not coupled to the alternator. Then motor and alternator coupled to measure exciter current and the current and voltage absorbed by the dc motor again. In this stage, it is an important point that alternator was not excited, so power between these two measurement gives us mechanical losses of the alternator. In the end, stator voltages for three speeds as a function of the exciter currents measured(Table 1) when the alternator is running at different constant speeds. In second part, after assemble the circuit according to the foregoing topographic diagram, exciter current and the current and voltage absorbed by the dc motor measured when alternator stator winding is short-circuited. After that, short-circuit current measured (Table 2) corresponding to the alternator exciter current values when the alternator is running at different constant speeds. In the last part, after assemble the circuit according to the foregoing topographic diagram, the resistive load was used as the first load, after that experiment repeated with inductive loads and finally with capacitive loads too. Load are connected in star connection. It could be connected as delta connection too but preferred as star connection because the alternator is already connected in star connection too. After loads connections set, value of the dc supply voltage of motor-alternator set increased until nominal speed of the alternator is reached. With the no-load exciter current IE0 (which were founded in first part of the experiment) given to the alternator field, measurements was starts with steps from R1 to R5 value. After that resistive load replaced and measurements repeated for inductive and capacitive loads too (Table 3). d) Results IEM= 0.8 AIM= 1.38 AUM= 220 VPMm= UM(IM IEM) = 127.6 W IEM0= 0.8 AIM0= 1.84 AUM0= 220 VPM0= UM0(IM0 IEM0) = 228.8 W PGm= PM0 PMm = 101.2 WIE0= 250 mA Speeds(min-1) 3000 2500 2000 IE (mA) US (V) US (V) US (V) 100 27 37 35 200 213 168 163 250 393 337 254 300 457 392 315 350 512 444 351 400 545 473 379 450 578 497 395 500 595 516 412 550 613 530 425 Table 1 : Stator voltage corresponding to the following exciter current values when alternator is running at different constant speeds. Plot 1 : Stator voltage curves for three speeds as a function of the exciter currents IEMk= 1 AIMk= 1.95 AUMk= 214 VPMk= UMk (IMk IMEk) = 203.3 W Speeds(min-1) 3000 2500 2000 IE (mA) US (V) US (V) US (V) 100 0.1 0.1 0.2 200 0.3 0.4 0.5 250 0.6 0.7 0.75 300 1.0 1.15 1.0 350 1.3 1.3 1.25 400 1.5 1.51 1.5 450 1.7 1.7 1.75 500 2 2.0 2.0 550 2.25 2.3 2.25 Table 2 : Short-circuit current corresponding to alternator exciter current values when the alternator is running at different constant speeds. Plot 2 : Stator current curves for three speeds as a function of the exciter currents   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   n= 3000 (min-1)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   IE0= 250 (mA) R IS (A) US (V) L IS (A) US (V) C IS (A) US (V) R1 0.1 368 L1 0 333 C1 0.1 437 R2 0.2 357 L2 0.1 316 C2 0.2 466 R3 0.4 323 L3 0.2 278 C3 0.5 513 R4 0.5 284 L4 0.3 243 C4 0.8 576 R5 0.6 234 L5 0.4 211 C5 1.1 609 Table 3 : Stator current and voltage corresponding to different load values when the alternator is running at constant speeds and constant no-load exciter current value Plot 3 : Stator voltages as a funtion of the stator current for three types of load e) Conclusions In first part, it is possible that, learning about some machine characteristics with no-load test such as mechanical losses and the iron losses of alternator. In addition to that, it is observered that (Plot 1), with constant excitation the no-load voltage is proportional to the speed. In second part, just like in first part it is possible that, learning about some machine characteristics with short-circuit test such as ohmic and stray of alternator. Also, theoretically it is possible that synchronous reactance could be calculate In addition to that (Plot 2), it is observered that, short-circuit current is independent of the speed of the alternator and is proportional to the exciter current. In last part, the response of the alternator (which is operating with the constant excitation and speed) measured under different kinds of load. As expected, under capacitive load the stator voltage increases with increasing current, whereas under resistive and inductive loads it drops. Furthermore, in the case of inductive load a more sever voltage drop can be observed than under resistive load (Plot 3). f) References 1. A.E. Fitzgerald, C. Kingsly, Jr., and S.D. Umans, Electrical Machines, 5th edition, McGraw-Hill New York, 1990. 2. D.P. Kothari, I.J. Nagrath, Electrical Machines, Tata McGraw-Hill, 2004

Portrayal of the Lower Class :: Sociology

Portrayal of the Lower Class When the words poverty comes up what are the first things that come to mind. Usually the first thing thought of is the perception of a man with a torn skiing cap, tattered plaid jacket, dirty gloves, no shoes and living under a bridge. This is, like most stereotypes the extremity of the problem. The homeless you see on the street does not exemplify everyone in poverty. Most live in a very small apartment or complex with some food and water. Poverty by definition is the state of having little or no money and few possessions. This definition even says that not all in poverty are without a home or food or even clothes, it simply states that it is not a substantial amount. So how is it that new and everyone that is shown in poverty is always shown in rags on the corner? One reason is for the exact reason these people are in this state, money. Relief Organization and Companies raise millions if not billions of dollars a year on the aid of the less fortunate. Is it really tangible to believe that every drop of this money is going straight to these people? No, some of the money has to be going to patrons or even the fundraisers themselves. Even no-profit organizations spend money on bettering their own facilities. These people are not taking out enough money for there to be a question, but money is lost in translation. I don't mean to sound like a pessimist, but most people in this world are looking to expedite there way into money. What better way than to pluck the strings of another ones heart and have them willingly give you money? You might ask yourself how this plays into the role of stereotyping, its falls into affect when the media and government gets involved. Media sets up a portrayal of people who are poor and misfortunate as having absolutely nothing so that generous people will want to give more. As seen in hurricane Katrina, the media only showed riots in the street, African Americans looting stores, and people will no clothes on standing in the middle of the street in knee-deep water. You might want to know how embezzlers, the government and the media both have an impact on the stereotype of poverty.

How cultural beliefs and social forces are shaping the use of technology Essay

David Wigder, who has significant experience as an Environmental Engineer (2007) wrote that marketers have historically faced an uphill battle when it comes to marketing eco-friendly goods. Simply put, it is difficult to influence consumer purchase behavior without first impacting attitudes and values. These values, however, take a concerted effort over a long period of time to change. As a result, corporate marketers tend to stay clear of awareness and education communications, preferring to target consumers lower in the purchase-funnel who are already predisposed to green messaging. The reason for this is self-evident: when it comes to green, acquisition campaigns have higher and more immediate financial returns than awareness campaigns (Wigder, 2007). Yet, for marketers, the opportunity exists to influence environmentally friendly behavior without necessarily shifting attitudes. This effect has been subject of academic investigation including a study conducted by Professors John Thogersen and Folke Olander of the Aarhus School of Business (Denmark) examining the relationship between â€Å"value priorities† and â€Å"environmentally-friendly consumer behavior. † (Wigder, 2007) As part of this study, Thogersen and Olander examined the impact of recycling on the values and behaviors of Danish consumers over the course of one year. (â€Å"Human Values and the Emergence of a Sustainable Consumption Pattern: A Panel Study,† Journal of Economic Psychology, 2002). The results of such investigation reveal several key findings that green marketers should consider: †¢ First, the study reconfirmed that values drive behavior (while the converse relationship was not found to be statistically significant). While not surprising, this result confirms that marketers face an uphill battle if they are to influence environmentally friendly behavior without first addressing values. †¢ Second, the study found that values are very stable and are difficult to impact in the â€Å"short and medium term. † †¢ Finally, behavior change, the authors concluded, is hindered not only by values but by â€Å"behavioral inertia, created by forces [such as established habits] that are independent of – or at least not related in a simple way to – values†. (Dobson, 2007) Yet significantly for marketers, the study also suggests that for those that already hold environmentally friendly values, environmentally friendly behavior can evolve over time if consumers are provided the opportunity to engage in this behavior. Thogersen and Olander concluded that â€Å"when new opportunities for environmentally-friendly behaviour are offered, consumers holding ‘environmentally-friendly values’ adjust their behaviour to be more consistent with their values. † This finding implies that consumers who hold green values will demonstrate greener behavior if presented with relevant products or services (Wigder, 2007). Andrew Dobson wrote in an article called The Politics of Global Warming (2007), that in his review of the idea and practice of sustainable consumption, Tim Jackson points out that â€Å"the rhetoric of ‘consumer sovereignty’ and ‘hands-off’ governance is inaccurate and unhelpful† (see â€Å"Motivating Sustainable Consumption,† SDRN: Briefing 1). This is because consumption decisions take place within a cultural and institutional context which constitute the rules of the game, and which part determine the consumer decisions that people make. So when the iPod mini comes along hard on the heels of the only marginally larger original iPod, the social and economic context is geared to getting consumers to buy it (Dobson, 2007). In this context, as Jackson went on, â€Å"policies based on information and price signals have had only limited success in changing unsustainable behaviors†. Yet these are exactly the policies the government seems determined to pursue – policies that, moreover, contribute to reproducing the pro-individual context that is part cause of our environmental problems. â€Å"The dominant cultural model in 21st-century society is individualist†, wrote Tim Jackson. â€Å"But this is only one form of social organization and there is evidence to suggest that it may not be sufficient to address the social complexity of pro-environmental behavioral change. † But, policy-makers will say, policies based on price signals work with the grain of self-interest and are therefore realistic rather than aspirational as far as models of human motivation are concerned. Wrong. There is a growing body of social-science evidence to suggest that the self-interest model is actually a poor predictor of environmental attitudes and behavior (Dobson, 2007). For instance, in their survey of 4,000 individuals in four separate counties in Sweden, Simon Matti and Christer Berglund conclude that as far as pro-environment behavior is concerned, â€Å"people are guided by other motives and values than the traditional economic rationality of the consumer †¦ they feel a moral obligation to sort waste in order to contribute to a better environment† (see â€Å"Citizen and consumer: the dual role of individuals in environmental policy†, Environmental Policies, 15/4, 2006). More striking still, their research strongly suggests that policies designed to appeal to the individual as consumer rather than as citizen â€Å"crowd out†, or reduce, â€Å"the sense of moral obligation† in favor of pro-environmental activity. Once again, the preferred form of government policy both reinforces the frames of mind and conduct that contribute to environmental unsustainability and simultaneously undermines the habits and practices that inform much pro-environmental behavior. This double-whammy is a serious obstacle to dealing with climate change – and indeed with any other problem which requires pro-social responses (Dobson, 2007). The fact that these results were garnered in Sweden may itself be significant. This is because a further piece of social-science research suggests that collectivist, social-welfare societies are a better incubator of pro-environmental behavior than individualist ones where welfare is looked on with suspicion. â€Å"Those who place a high value on the welfare of others and on a collective approach to solving social problems are more likely to be willing to support environmental policies than those who do not†, writes finds Sharon Witherspoon (see â€Å"Democracy, the environment and public opinion in Europe†, in W Lafferty & J Meadowcroft, eds. , Democracy and the Environment: problems and prospects (Edward Elgar, 1996). All of this suggests that addressing climate change is both more difficult and easier than the executive summaries swirling across the desks of government ministers and newspaper front-pages portray. It is more difficult, because the drivers of unsustainable attitudes and behavior are deeper and more structural than supporters of liberal capitalism can afford to believe. Yet it is also easier, because resistance to those drivers is expressed on a daily basis by the actions of tens of millions of citizens around the world as they strive to do the right thing, not for any gain for themselves or fear of fiscal punishment, but because it’s the right thing to do (Dobson, 2007). Governments assume that people don’t behave like that, and design policy accordingly. Social-science research suggests two things: first, that people do behave like this, and second, that government policy which fails to understand as much will not only be ineffective but – in a move that converts tragedy into farce – will undermine the very motivations for the behavior which it should be encouraging. Conclusion (A Vision for the Future) By the end of the next decade, as surmised by David Friedman of the Union of Concerned Scientists, most passenger cars and trucks in the United States could be full of hybrid electric vehicles. But, it is also clear that this all-new GREEN lifestyle that people are promoting depends a lot on cultural beliefs or tenets (as shown above). Yes, buying habits are changing, public transportation may all become hybrids, the car industry might abandon gasoline engines forever, etc. but hybrid technology, lifestyle changes, and living â€Å"green† cannot provide the precise politics that global change needs. It’s reasonable to assert that sound social science is part of the whole puzzle. R E F E R E N C E S 1. Hybrid Cars. (2006). TechFaq. Retrieved April 16, 2007, from http:// www. tech faq. com/hybrid-cars. shtml 2. Donaldson-Evans, C. (2006, July 10). Gas-electric hybrids just keep going and going. Retrieved April 16, 2007 from http://www. foxnews. com/story/0,2933,202414,00. html 3. Wigder, D. (2007, March 31). How many green marketers does it take to change a light bulb? Retrieved April 16, 2007 from http://marketinggreen. wordpress. com/tag/consumer-behaviors-and-beliefs/ 4. Dobson, A. (2007, March 29). A politics of global warming: the social-science resource. Retrieved April 16, 2007 from http://www. opendemocracy. net/globalization-climate_change_debate/politics_4486. jsp 5. Friedman, D. (2003). A New Road: the Technology and Potential of Hybrid Vehicles. Massachusetts: UCS Publications. 6. Thogersen, J. and Olander, Folke. (2002). Human Values and the Emergence of a Sustainable Consumption Pattern: A Panel Study. Journal of Economic Psychology, 23 (5), 605-630.