Essay on Martin Luther King and Malcolm X - 904 Words

Working Together For The Same Cause. This paper will focus on Malcolm X and Dr. Martin Luther King jr. because they are both strong representations of two different approaches to a common goal. Perhaps their different approaches of violence and nonviolence stem from their original opinions of how capable the whites are of being good. Of the many African American leaders and authors of the sixties, they shared similar feelings towards the white run American society in which they lived. They all blamed the whites for the racism which existed. However, they agreed that it was up to the black society to end this problem. Using the black society, each of the leaders had their own idea of how racism could be stopped. Unfortunately, for†¦show more content†¦He has found that in his readings while he is in prison and also when he was in school that a lot of what he had learned was about the white man and whenever there was anything in the books about a black man it was either just a paragraph or it was some sort of joke of how they lived or how they had looked. He is reading all this from the books that Muhammad had wrote and he believed in what was written. Now Dr. King says that everyone should be required to follow the same set of rules. He thought that all students both black and white should be taught the same and learns about the black history as well as the white history and it shouldnt be one sided in teaching or to put the other person history as a joke or down play it so like only one side of history was brought together by one type of person but as all types of ethnicities have pulled the country together. These rules should also be consistent with the moral law. Laws should not be intended to hurt someone or degrade them (King 75). He believes that everyone should get the same advantages as the next person, no matter what color their skin is or what ethnicity they are. I feel that both men are in jail but one of them is there for reason that he caused himself. Where as the other is there because he was wrongly accused because of the legal system. I think that both of them had a good and a bad experience being in jail. The experience in Dr. Kings time in jail is because he gotShow MoreRelatedMartin Luther King And Malcolm X1424 Words   |  6 Pagesegalitarian society. They were promulgated by Martin Luther King and Malcolm X, leaders of this movement, that despite having the same aims, its methodology for achieving them was radically different. While King advocated nonviolence and peaceful means, the attitude of Malcolm X was much more radical, making a common trait of aggression. Both leaders used the speech as a way to spread their ideology. In the problem is still here, mainly, what Malcolm X wants to convey to your audience is that theRead MoreMartin Luther King and Malcolm X1715 Words   |  7 Pagesautomatically come to their minds, Martin Luther King Jr. and Malcolm X. While both these men had very different views and ideas, they also shared similarities. Part of the reason for their different views was because one was in the South and the other was in the North. Martin saw a Dream that could be fulfilled in the South and Malcolm saw a Nightmare, which would never end in the North. Martin and Malcolm were raised in very different homes. Martin Luther King Jr. grew up in Atlanta; his familyRead MoreMartin Luther King And Malcolm X988 Words   |  4 Pagesand why the way we are today. Martin Luther King and Malcolm X are two very great examples and representations for this. What people do not realize is that there are a lot of similarities and differences between Malcolm and Martin. Martin was born and raised as a middle classes men and was extremely educated. On the other hand, Malcolm was not raised like Malcolm at all. Malcolm grew up in a deplorable environment and no school was around for Malcolm. Martin believed that violence was neverRead MoreMartin Luther King And Malcolm X1171 Words   |  5 Pages Martin Luther King and Malcolm X were pioneers in America’s Civil Rights Movement, with the goal of protecting and developing the black community. They wanted to achieve the same goal but, with very different approaches. While King was more of the â€Å"peaceful protesting† type, X was the â€Å"eye for an eye† type, in the beginning of his journey. Both of these men demanded respect and acquired it. Their wives Coretta Scott King and Betty Dean Sanders took over their legacies after their passingRead MoreMartin Luther King Vs Malcolm X1436 Words   |  6 PagesSelene Sandoval Professor Solheim History 108 CRN # 20244 16 October 2016 Martin Luther King VS Malcolm X Ronald Regan once said: â€Å"Freedom is never more than one generation away from extinction. We didn t pass it to our children in the bloodstream. It must be fought for, protected, and handed on for them to do the same.† In fact, American history has had a great deal of leaders that brought change by improving the lives of others. These leaders introduced new ideas, models, and theories toRead MoreComparing Martin Luther King And Malcolm X917 Words   |  4 Pagescontrast Martin Luther King and Malcolm X. Martin Luther King and Malcolm X were both civil rights leaders during the 1960s, but had different ideologies on how civil rights should be won. Both men were also deeply religious, but followed different religions and paths. The Great Depression never ended for African Americans; while others enjoyed an economic recovery, Black unemployment rose. Martin Luther King says that economic inequality in America became particularly obvious in 1963 (King, 23).Read MoreMartin Luther King And Malcolm X Essay882 Words   |  4 PagesMartin Luther King Jr. and Malcolm X were two freedom fighters who shared the same goal, which was freedom, justice and equality, but differed in their methods. Martin Luther King, Jr. meeting Malcolm X in the U.S. Capitol, 1964., 2017 Radical reform made sense to King while rejection and revolutionary rage made more sense to to Malcolm X (Waldschmidt-Nelson and Waldschmidt-Nelson, 2012). Dr. King was a Baptist minister who believed in the equality of all people beforeRead MoreMalcolm X And Martin Luther King Essay1131 Words   |  5 PagesWhen it comes to the American Civil Rights Movement, Martin Luther King Jr. has often been portrayed prominence. Though this is true, the Civil Rights Movement involved other activists like Malcolm X, Rosa Parks, Andrew Goodman, etc. Who all contributed to its success. Racism has always been a problem right from the United States’ creation. It involved discrimination and segregation of non-white races, and refusal to recognize and protect non-white citizenship rights enumerated in the constitutionRead More Martin Luther King And Malcolm X Essay606 Words   |  3 Pages Martin Luther King Jr. and Malcolm X had a common purpose for African Americans; justice and equality. Illustrated through their speeches, Martin Luther King Jr’s â€Å"I Have a Dream† and Malcolm X’s â€Å"Talk to Young African Americans†, the two did not share techniques or ideas. Yet both men had the support of millions and millions of people. One of the worlds best known advocates of non-violent social change strategies was Martin Luther King Jr. He synthesized ideals drawn from many different culturalRead MoreMartin Luther King Jr. and Malcolm X1491 Words   |  6 Pagesinfluence of this period. Two strong leaders from this era were Martin Luther King Jr. and Malcolm X. Martin Luther King Jr. made a bigger impact on the population than Malcolm X because of his speeches, beliefs, direct and peaceful activities, and the effect his death had on the population. Martin Luther King Jr.’s belief was that people of all colors, including both blacks and whites, could live in eternal peace and equality. King believed that â€Å"an unjust law is no law at all† (Dinar, par.12)

The Dna And Its Impact On The Society - 948 Words

 ¹DNA is a structure of molecules that carries and stores our genetic information, as each of us inherited our generic makers, one from the mother and one from the father, for this reason a DNA sample could be a biological map that may potentially trace our ancestry. Based upon my knowledge of DNA, I have expected each of the students in the films, are not too different from one and another, where some may even share certain sequences of genes. As the video shows, an Asian-American student has predicted her DNA closest to a certain ethnicity, which has most resembling the physical characteristic of her race. However, as the result has revealed, her gene sequences have matched someone in the Balkans, which was different from what she has expected. Another student that was Caucasian-American found out his gene sequence have matched someone from both Iceland and Balkans. I believe these students prediction have reflected on the social view of race, which has been constructed carefully and deliberated by the culture. In reality, human has migrated since the beginning of time, as human are all regionally came from the same continent, it is not entirely surprising to see how each of our gene is closely related. While watching the video, I was surprised by the skin color measurement test, I questioned about the validation of the test, for the reason that our skin tone could easily be affected by the melanin pigment, as a reaction to the ultraviolet light in theShow MoreRelatedThe Discovery of DNA Essay723 Words   |  3 PagesDNA – the very molecule that defines who we are. It is still fascinating that a molecule that is so small that is not visible to the naked eye determines not just our physical appearance but also our mental wellbeing. Over 60 years, the discovery of the double helix DNA had impacted various fields relating to Biology and Chemistry, contributing to the advancement of technology and subsequently mankind too. The discovery of DNA had opened up many opportunities in the field of genetics. By analysisRead MoreEffectiveness of the Criminal Trial Process as a Means of Achieving Justice977 Words   |  4 Pagesa case and the availability of legal aid, the capacity of the jury assessing the trial, the credibility of scientific evidence and the impact of social media on the trial process. Due to such flaws the criminal trial process is not always an effective means of achieving justice. There is often unfair advantages in the trial process as not all members of society have the same access to legal representatives or availability of legal aid. Legal aid is a great way for the accused to gain access toRead MoreWhat is DNA? Where is it found? Essay660 Words   |  3 Pages What is DNA? Where is it found? What makes it so special? How does it work? DNA (Deoxyribonucleic Acid), is defined as a heredity material in humans or all over other organisms in this world. In a person’s body, nearly every cell has a same DNA. Mostly DNA can be found in cell nucleus and few are found in Mitochondria. (Christine A.Evers, 2012). †¢ COMPONENTS OF DNA: The DNA information is stored as a code and they are made up of four chemical bases:Read MoreThe American Court System And Dna1014 Words   |  5 PagesThe American Court System and DNA Will the use of forensic DNA in the courts be the equalizer for the wrongly convicted? Per the National Registry of Exonerations, there have been 1,916 exonerations in the United States since 1989 (â€Å"National Registry of Exonerations,† n.d.). Barry Scheck and The Innocence Project have been instrumental in facilitating the exoneration process by presenting forensic DNA evidence to American courtrooms. DNA, or deoxyribonucleic acid, is the hereditary materialRead MoreThe Definition of DNA916 Words   |  4 PagesDNA: DNA is a double-stranded nucleic acid that contains the genetic information for cell growth, division, and function. DNA, or deoxyribonucleic acid, is the hereditary material in humans and almost all other organisms. Most DNA is located in the cell nucleus but a small amount of DNA can also be found in the mitochondria .The information in DNA is stored as a code made up of four nitrogen bases which are adenine (A), guanine (G), cytosine (C), and thymine (T). these nitrogen bases are bind withRead MoreThe Definition of DNA904 Words   |  4 PagesDNA: DNA is a double-stranded nucleic acid that contains the genetic information for cell growth, division, and function. DNA, or deoxyribonucleic acid, is the hereditary material in humans and almost all other organisms. Most DNA is located in the cell nucleus but a small amount of DNA can also be found in the mitochondria .The information in DNA is stored as a code made up of four nitrogen bases which are adenine (A), guanine (G), cytosine (C), and thymine (T). these nitrogen bases are bind withRead MoreDna And Ethics Of Recombinant Dna1601 Words   |  7 Pages Recombinant DNA and Ethics Brooke Boland BIO/410 - Genetics October 23, 2017 Miranda Gauthier Recombinant DNA and Ethics Recombinant DNA technology has become a powerful influence to many fields including medicine, pharmaceuticals and agriculture. Genetic modifications of plants, animals and other organisms have allowed scientists to improve the quality of human life. As genetic engineering continues to rapidly grow, many ethical, social and legal issues arise evaluating the risksRead MoreSocioeconomic Status and Health Issues1380 Words   |  5 Pages Socioeconomic status (a measurement of income, education, and occupation) measures an individuals social standing in society. Low socioeconomic status is often linked to a depravity of essential material resources and heightened psychological stress variables. The importance of researching the effects is underlined by its association to a number of adverse health effects and the increasing prevalence of poverty within many countries in the world. Recent studies have investigated the possibleRead MoreDna And The Criminal Justice System872 Words   |  4 PagesDeoxyribonucleic Acid, otherwise known as DNA has played a crucial part in many investigations both past and present. It can be used to identify criminals when there is evidence left behind with incredible accuracy. DNA evidence is taken seriously enough that it can exonerate, or bring about a conviction. In Today’s society DNA evidence and technology is vital to the criminal justice system by ensuring accuracy and fairness. In 1984, Alec Jeffreys of the University of LeicesterRead MoreRace, Monogamy And Other Lies They Told You936 Words   |  4 Pagesexample. 5. What is enskillment? How is this divided into three different areas? Discuss examples of each of these in humans and how they frame our perceptions. 6. What is a cultural construct? Why are they real, and how can they create an impact on a society? Why are some more prevalent than others? Give an example. A cultural construct is a shared understanding of some aspect of the world that exists because the people of a specific culture understand that thing to exist. Although it sounds the

Dynamics Across Multiple Levels of Analysis

Question: Discuss about the Dynamics Across Multiple Levels of Analysis. Answer: Introduction The purpose of this report is to identify an existing organizational problem at a given organization. Further, the report will discuss the problem and identify the underlying causes of the problem in relation to the organizational functions under which they fall. Lastly, it will explore the critical underlying cause that is relevant to the virtual business. In entirety, this report will serve as a blueprint not only for the virtual business but also any other businesses since all organizations are bound to experience some problem at some point. Discussion of the Problem The problem that this report will discuss is the rising cases of conflict at the workplace. For the past six (6) months, there has been a steady increase of members of staff quarrelling to the extent of going physical. Originally, the conflicts started from one department but it has escalated to the other teams. This has made it difficult for the organization to achieve its goals owing to the fact that we rely on teamwork to carry out 99% of our work. Workplace conflicts are caused by several factors that emanate from the individual employees and other organizational structures, values and culture (De Dreu Gelfand, 2008). Regardless of the cause, conflicts are a threat to the entire functionality of the organization and should be curbed at the earliest stage possible. Causes of the Problem The fundamental cause of workplace conflict in this context is poor communication between the different levels at the organization (Samatwa, 2011). Most conflicts are seen to emanate from collision of duty. Equally, members have clashed because of inadequate communication regarding reassignment of duty, job placement and transfers (Williams, 2013). This problem is related to the organization function of management and is a show of poor co-ordination by those entrusted with such responsibility. Any re-organization must be communicated in time so that all staffs are aware. Equally, they have to put in place a mutual communication mechanism so that there is no breakdown at any given point The second cause of workplace under consideration is competition. Whereas workplace competition is healthy and beneficial to the organization in terms of improving individual and collective productivity, it can also be to the detriment. However, such competition ought to be within manageable limits. Employees have been fighting for the limited opportunities to demonstrate their ability in anticipation for rewards (Beehr, 2014).The resultant conflict has taken the shape of individualism whereby some employees have resorted to paint others negatively in a bid to outdo them. In the same regard, some employees have become selfish with some company equipment and in the process denying others the chance to do their work. This problem is tied to the controlling function management and it portrays a system that is unable to provide clear and equal avenues for all employees to unleash their potential. As a result of such failure, employees are likely to find it easier to exercise their egos. Thirdly, workplace conflicts have been caused by different values exhibited by different employees. This conflict is common in different teams and departments and is common between younger and older members (Lipsk., et al, 2008). Difference in values as an organizational problem takes different forms. Ideally, the problem emerges when members possess different perspectives when dealing with a common issue. This problem emerges when team members are deliberating for consensus on a given task. Although it is not automatic, sometimes it is common for older and younger employees to hold a different view regarding one issue. When such members fail to manage their differences and respect each others stance, the problem can degenerate into physical or psychological altercations that derail the objectivity and effectiveness of the team (Dillon, 2012). As a conflict, different values are related to the leadership function of the organization. The leadership of the organization ought to projec t such issues earlier and constitute teams with such considerations taken into account. Critical Underlying Cause Based on the identified problems and their respective causes, it is worth noting that all of them are seen to emanate from within the organization. Considering the fact that all employees are taken through a stringent selection and staffing process, it is highly likely that the critical underlying factor in the virtual business is organizational culture (behavior).The conflicts are a result of failure to put in place structures and norms to manage the individual and collective values and interests (Zheng., et al, 2013). For instance, there ought to be defined processes for appraisal, equal reward and teamwork culture to tame extreme and unhealthy competition. References De Dreu, C. K., Gelfand, M. J. (2008). Conflict in the workplace: Sources, functions, and dynamics across multiple levels of analysis. Beehr, T. A. (2014).Psychological stress in the workplace (Psychology revivals). Routledge. Williams, C. (2013).Principles of management. South-Western/Cengage Learning. Zheng, W., Yang, B., McLean, G. N. (2010). Linking organizational culture, structure, strategy, and organizational effectiveness: Mediating role of knowledge management.Journal of Business research,63(7), 763-771. Samatwa, B. (2011). Causes of workplace conflict Dillon, B. L. (2012). Workplace violence: impact, causes, and prevention.Work,42(1), 15-20.

Mr. Pumblechooks house Essay Example

Mr. Pumblechooks house Paper Write a commentary on this passage (pg 54- 59), which explains the reasons for Pips distress at the end. This passage is a crucial section of the book, as it is here that Pip realizes how coarse and common he is and where he first feels dissatisfied with Joe and realizes him not to be an idol. At the end of this section, Pip breaks down in tears and kicks the walls. Here I attempt to analyze the reasons for Pips distress at the end. To begin with, Pip is disinclined to go to Ms. Havishams house and play. He has never met Ms. Havisham but regards her as a peculiar, reclusive woman. He spends the night at Mr. Pumblechooks house and leaves for Ms Havishams after a weary morning of arithmetic. Thus he arrives at the house dreading the visit and annoyed with Mr. Pumblechook. The following events further Pips anger, irritation and lower his self-confidence, which results in him breaking down. An arrogant but stunning young girl, Estella, who is about the same age as Pip, haughtily admits Pip into the house. The house is dark and eerie. Sunlight has not entered it for many years. Estella leads Pip through the dark passages of the house before instructing him to go into a particular room. She talks to Pip in a condescending manner and treats him like a child. Pip enters the room, as instructed and encounters Ms. Havisham, who is dressed in her wedding clothes and is adorned with magnificent jewels. He is immediately overcome with fear on seeing her and compares his trepidation with prior frightening incidents he had experienced. The room seems to be stuck in time. We will write a custom essay sample on Mr. Pumblechooks house specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Mr. Pumblechooks house specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Mr. Pumblechooks house specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The clocks have all stopped working and remain at twenty to nine. Ms. Havishams clothes have faded and are yellow. Pip later notices that everything in the room is worn out. He compares Ms. Havisham to a corpse. Pip is terrified of Ms Havishams peculiar personality. He compares his fear when she touches his heart to that when he encountered the prisoner in the graveyard. Although Ms. Havisham is undoubtedly a queer person, Pips initial attitude towards her is not one of perplexity or surprise but that of fear. This is primarily because he has heard rumours about her eccentric idiosyncrasies, which cause him to dread her even before he has set eyes on her. When he realizes that she is indeed weird, Pip becomes terrified of her. Ms. Havisham then tells Pip that she has sick fancies and asks him to play. Pip feels unequal to this task as his fear of Ms. Havisham and the gloomy atmosphere make him cringe at the very thought of playing. However he is worried that Ms. Havisham will complain to his sister and he will be upbraided.

Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh) Essays

Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh) Essays Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh) Essay Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh) Essay ASSIGNMENT on Income Tax Authorities in Bangladesh [pic] National Board of Revenue – NBR Rajashwa Bhaban Segunbagicha, Dhaka Telephone: +88 02 933-3444. nbr-bd. org National Board of Revenue (NBR), Bangladesh. Page 2 of 31 Table of contents: |Serial |Topic |Page No. | |I |Cover |†¦Ã¢â‚¬ ¦. 01 | | |Page.. | | | |. | |II |Topic/Source of the ASSIGNMENT.. | 02| |III |Table of | 03| | |contents | | |01 |Letter of | 04| | |Transmittal.. | |02 |Acknowledgement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | 05| |03 |Background of | 06| | |NBR.. | | |04 |Taxation and its | 07| | |history | |05 |Tax Authorities of Bangladesh †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 | |06 |Types of Income †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 | |07 |Classification of Tax systems.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 | |08 |Types of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦14 | | |Taxation.. | |09 |Methodology †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 01 Sources of Income†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 02 Tax Rate†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 03 Tax Rebate for investment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 04 Who should sub mit Income Tax Return? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦17 | | |9. 05 Time to submit Income Tax Return †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦18 | | |9. 06 Assessment Procedure †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 07 Tax withholding functions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 08 Major areas for final settlement of tax liability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦22 | | |9. 09 Fiscal incentives †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦23 | | |9. 10 Avoidance of Double Taxation Agreement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |10 |Steps for collecting Income Tax in Bangladesh.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |11 |Procedure of Assessment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦25 | |12 |Problems for collecting Income Tax.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦26 | |13 |Conclusion.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦31 | | |.. | | National Board of Revenue (NBR), Bangladesh. Page 3 of 31 Letter of Transmittal March 03, 2012 To Md. Abdul Awal Chairman, EECS deparment NorthSouth University Basundhara Campus, Dhaka. Subject: Submission of Assignment on â€Å"Income Tax Authorities in Bangladesh†. Dear Sir I am pleased to submit this Assignment-report on â€Å"Income Tax Authorities in Bangladesh†. This research program was taken by the help of â€Å"Three tax system of Bangladesh†, written by M. A. Akkas, and â€Å"Income Tax† written by â€Å"Mr. Mahmud† and â€Å"Purohit Bhattacharjee†. Here is the report on the observational study of â€Å"Income Tax authority in Bangladesh†. We honestly believe that this report will fulfill the requirements of the case report, which will help us a lot to gain sufficient knowledge about the â€Å"Income Tax authority in Bangladesh† Sincerely, Deb kumar Roy ID:0910019040 National Board of Revenue (NBR), Bangladesh. Page 4 of 31 Acknowledgement I am very much grateful to the God first, who has given me all the ability to perform this chore. At last but not the least, I am grateful to my ever-respected parents those who always give us mental support and well wishes. National Board of Revenue (NBR), Bangladesh. Page 5 of 31 Background of NBR The National Board of Revenue (NBR) is the central authority for tax administration inBangladesh. ItwasestablishedbyPresidentsOrderNo. 76of1972. Administratively, it is under the Internal Resources Division (IRD) of the Ministry of Finance (MoF). MoF has 3 Divisions, headed by 3 permanent Secretaries to the Government, namely, the Finance Division the Internal Resources Division (IRD) and the Economic Relations Division (ERD). The Secretary, IRD is the ex-officio Chairman of NBR. NBR is responsible for formulation and continuous re-appraisal of tax-policies and tax-laws, negotiating tax treaties with foreign governments and participating in inter-ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration. The main responsibility of NBR is to collect domestic revenue (primarily, Import Duties and Taxes, VAT and Income Tax) for the government. Other responsibilities include administration of all matters related to taxes, duties and other tax producing fees. Under the overall control of IRD, NBR administers the Excise, VAT, Customs and Income-Tax services consisting of 3434 officers of various grades and 10195 supporting staff positions (Approved set up as on 09 Feb. , 2000 AD). Negotiating tax treaties with foreign governments and participating in inter- ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration are also NBRs responsibilities. The main responsibility of NBR is to mobilize domestic resources through collection of import duties and taxes, VAT and income tax for the government. Side by side with collection of taxes, facilitation of international trade through quick clearance of import and export cargoes has also emerged as a key role of NBR. Other responsibilities include administration of matters related to taxes, duties and other revenue related fees/charges and prevention of smuggling. Under the overall control of IRD, NBR administers the excise, VAT, customs and income-tax services consisting of 3434 officers of various grades and 10195 supporting staff positions. National Board of Revenue (NBR), Bangladesh. Page 6 of 31 Taxation and its history Taxation- one of the major sources of public revenue to meet a countrys revenue and development expenditures with a view to accomplishing some economic and socialobjectives,suchasredistributionofincome,pricestabilizationand discouraging harmful consumption. It supplements other sources of public finance such as issuance of currency notes and coins, charging for public goods and services and borrowings. The term â€Å"Tax† has been derived from the French word â€Å"Taxe† and etymologically, the Latin word â€Å"Taxare† is related to the term tax, which means to charge. Tax is a contribution exacted by the state. It is a non-penal but compulsory and unrequited transfer of resources from the private to the public sector, levied based on predetermined criteria. According to Article 152(1) of the Constitution of Bangladesh, taxation includes the imposition of any tax, rate, duty or impost, whether general, local or special, and tax shall be construed accordingly. Rate is a local tax imposed by local government on its residents or the property owners of the locality, a duty is a tax levied on a commodity, and an impost is a tax imposed for an entry into a country. Under the provision of article 83 of the Constitution, no tax shall be levied or collected except by or under the authority of an Act of Parliament. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. The system, however, developed based on generally accepted canons and there had been efforts towards rationalizing the tax administration for optimizing revenue collection, reducing tax evasion and preventing revenue leakage through system loss. Taxes include narcotics duty (collected by the Department of Narcotics Control, Ministry of Home Affairs), land revenue (administered by the Ministry of Land and collected at local Tahsil offices numbered on average, one in every two Union Parishads), non-judicial stamp (collected under the Ministry of Finance), registration fee (collected by the Registration Directorate of the Ministry of Law, Justice and Parliamentary Affairs) and motor vehicle tax (collected under the Ministry of Communication). National Board of Revenue (NBR), Bangladesh. Page 7 of 31 The tax structure in the country consists of both direct (income tax, gift tax, land development tax, non-judicial stamp, registration, immovable property tax, etc) and indirect (customs duty, excise duty, motor vehicle tax, narcotics and liquor duty, VAT, SD, foreign travel tax, TT, electricity duty, advertisement tax, etc) taxes. The present land revenue system of Bangladesh has its base in the East Bengal state acquisition and tenancy act 1950 which established a direct contract between the taxpayer and the government. The most important tax on the value of transferred property is the non-judicial stamp tax (levied under the Stamp Act 1899), which has been in existence since January 1899. Current rates of non-judicial stamp duty are provided in the First Schedule of the Finance Act 1998, ranging from Tk. 4 to Tk. 10,000 in case of absolute rate, or from 0. 07% to 1. 5% of the value of consideration in case of ad valorem rate. The judicial stamp tax is being levied under the Court Fees Act 1870, although the levy of court fees originated in the introduction of the Bengal Regulation No. 8 of 1795. The first sales tax was introduced in the former Central Provinces of India in 1938. In Bengal, sales tax was adopted in 1941. In 1948, sales tax was transferred as a central tax under the General Sales Tax Act of 1948. The Sales Tax Act 1951 came into force on 1 July 1951 by repealing the Pakistan General Sales Tax Act of 1948. Until 1982, sales tax was being collected under the 1951 Act, which was replace d by the Sales Tax Ordinance 1982. The VAT law was promulgated by repealing the Business. Income tax was first introduced in the subcontinent by the British in 1860 to make up the revenue deficit caused by the sepoy revolt, 1857. After independence of Bangladesh, income tax was made effective under the Income Tax Act 1922 passed on the basis of the recommendations of the All-India Income Tax Committee appointed in 1921. Currently, income tax has been imposed under the Income Tax Ordinance 1984 (ITO) promulgated on the basis of recommendations of the Final Report of the Taxation Enquiry Commission submitted in April 1979. Income taxpayers (assesses) are classified as individuals, partnership firms, Hindu undivided National Board of Revenue (NBR), Bangladesh. Page 8of 31 families (HUF), associations of persons (AOP), companies (publicly traded and private), local authorities, and other artificial juridical persons. Tax rates and scope of taxable income differ based on residential status of an assesses (resident or non- resident). From fiscal or assessment year, (AY) 2000-01, there is a filing threshold of annual total income of Tk. 00,000 applicable for individuals (including non-resident Bangladeshis), partnership firms, HUF, AOP and assesses other than companies and local authorities. In case an identity of this group has a total annual income less than this level, he is not required to submit tax return but if someones income is higher, he is to pay a minimum tax of Tk. 1,000. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. National Board of Revenue (NBR), Bangl adesh. Page 9 of 31 Tax Authorities of Bangladesh ? There are 3-divisions under the Ministry of Finance (MOF) and Secretary leads each division. ? |The Chairman of NBR (National Board of Revenue) is working |under Internal | | |Resource Division (IRD). | | | | | | | | | | |? |NBR is the apex body of the Tax Administration. | | It consists of two parts: (1) Customs VAT (2) Income Tax. Both are under the same authority. There are 4-members under NBR. ? Under the NBR, a Commissioner of Taxes is the head of the department and he is in charge of a taxes Zone. There are 8-Zones in Bangladesh. National Board of Revenue (NBR), Bangladesh. Page 10 of 31 [pic] National Board of Revenue (NBR), Bangladesh. Page 11 of 31 Types of Income Income Assessable IncomeNon-Assessable Income Taxable Income Non-taxable Income Income: Income means anything received in cash or in kind unless exempted by laws. 1) Assessable Income: Assessable Incomes are those incomes, which are included in the determination of total income of a taxpayer. ) Taxable Income: Taxable Incomes are those incomes that the tax is to be paid on those incomes. b) Non- Taxable Income: Non – taxable income is taken into total income for taxation rate purpose but no tax is to be paid on this part of income. 2) Non- Assessable Income: Non- assessable incomes are those incomes which are not included in the determination of total income of a taxpaye r. National Board of Revenue (NBR), Bangladesh. Page 12 of 31 Classification of Tax systems Classification of Tax System Single Tax Multiple Taxes 1. Single Tax: Only one tax for everybody. Single tax is the poll tax or the head tax or adolescent tax, which is imposed on a person simply because he is there in the society. 2. Multiple Taxes:A system under which different types of taxes shall be levied by the govt. according to suitability. Ex. Income Tax, VAT. National Board of Revenue (NBR), Bangladesh. Page 13 of 31 Types of Taxation Types of Taxation a) Direct Tax b) Indirect Tax a) Progressive Tax b) Regressive Tax c) Proportional Tax a) Direct Tax: Direct tax is a sort of tax the impact of effect incidents and which fall back on the person on whom it is imposed. . e. : Income Tax, Marriage Tax etc. b) Indirect Tax: Indirect taxes are those burden of which can be passed on others through price vehicles. c) Progressive Tax: The tax rate increases as the taxable income/amount increases. d) Regressive tax: The opposite of a progressive tax is a regressive tax where the tax rate decreases as the taxable income/amount increases. e) Proportional Tax: In between is a propor tional tax, where tax is fixed as the amount to which the rate is applied increases. National Board of Revenue (NBR), Bangladesh. Page 14 of 31 Methodology Among direct taxes, income tax is one of the main sources of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay- is the basic principle of charging income tax. It aims at ensuring equity and social justice. Sources of Income: For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows: Salaries Interest on securities Income from house property Income from agriculture Income from business or profession Capital gains Income from other sources. Tax Rate (Assessment Year- 2008-09): Other than Company: For individuals other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers, tax payable for the |First |1,65,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | |Next |3,75,000/- |20% | |Rest Amount | |25% | For female taxpayers, senior taxpayers of age 70 years and above and retarded taxpayers, tax payable for the |First |1,80,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | National Board of Revenue (NBR), Bangladesh. Page 15 of 31 |Next |3,75,000/- |20% | |Rest Amount | |25% | Minimum tax for any individual assesses is Tk. 2,000 Non-resident Individual25% (other than non-resident Bangladeshi) For Companies Publicly Traded Company27. 5% Non-publicly Traded Company37. 5% Bank, Insurance Financial Company 45% Mobile Phone Operator Company45% If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed. Tax Rebate for investment: Rate of Rebate: Amount of allowable investment is either up to 25% of total income or Tk. 5,00,000/- whichever is less. Tax rebate amounts to 10% of allowable investment. Types of investment qualified for the tax rebate are: Life insurance premium Contribution to deferred annuity Contribution to Provident Fund to which Provident Fund Act, 1925 applies Self contribution and employers contribution to Recognized Provident Fund Contribution to Super Annuation Fund Investment in approved debenture or debenture stock, Stocks or Shares Contribution to deposit pension scheme Contribution to Benevolent Fund and Group Insurance premium Contribution to Zakat Fund Donation to charitable hospital approved by National Board of Revenue Donationtophilanthropicoreducationalinstitutionapprovedbythe Government Donation to socioeconomic or cultural development institution established in Bangladesh by Aga Khan Development Network National Board of Revenue (NBR), Bangladesh. Page 16 of 31 Who should submit Income Tax Return? If total income of any individual other than female taxpayers, senior taxpayers of 70 years and abo ve and retarded taxpayers during the income year exceeds Tk 1,65,000/-. If total income of any female taxpayer, senior taxpayer of 70 years and above and retarded taxpayer during the income year exceeds Tk 1,80,000/-. If any person was assessed for tax during any of the 3 years immediately preceding the income year. A person who lives in any city corporation/paurashava/divisional HQ/district HQ and owns a building of more than one storey and having plinth area exceeding 1,600 sq. feet/owns motor car/owns membership of a club registered under VAT Law. If any person subscribes a telephone. If any person runs a business or profession having trade license. Any professional registered as doctor, lawyer, income tax practitioner, Chartered Accountant, Cost Management Accountant, Engineer, Architect and Surveyor etc. Member of a Chamber of Commerce and Industries or a trade Association. Any person who participates in a tender. A person who has a Taxpayers Identification Number (TIN). Candi date for Union Parishad, Paurashava, City Corporation or Parliament. Time to Submit Income Tax Return: For Company By fifteenth day of July next following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months. For Other than Company Unless the date is extended, by the Thirtieth day of September next following the income year. Consequences of Non-Submission of Return imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/- In case of a continuing default a further penalty of Tk. 50/- for every day of delay. National Board of Revenue (NBR), Bangladesh. Page 17 of 31 Assessment Procedures: For a return submitted under normal scheme, assessment is made after hearing. For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is determined to be an assessment order. Universal Self Assessment is of course subject to audit. Appeal against the order of DCT: A taxpayer can file an appeal against DCTs order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals) and to the Taxes Appellate Tribunal against an Appeal order. Tax withholding functions: In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source. Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and deposit the same to the Government Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate. Heads of Income Subject to deduction or collection of income tax at source with specified rates of deduction. |No. Heads |Section/Rule |Rate |Chalan in the | | | | | |name of | |1 |Salaries | | |Respective | | | |Section 50 |deduction at average rate |Zone | |2 |Discount on the real value of | |deduction at normal rate or maximum rate |LTU | | |Bangladesh Bank Bills |Section 50A |whichever is greater. | |3 |Interest on securities |Section 51 |10%on interest or discount |LTU | |4 |Supply of goods and execution of | |ni l up to 1 lac, 1-5 lacs |Zone-2 (Partly) | | |contracts and sub-contracts |Section |(1%), 5-15 lacs (2. 5%), 15- |LTU | | | |52(Rule 16) |25 lacs 3. 5% and 25 lacs and above | | | | | |(4%) | | National Board of Revenue (NBR), Bangladesh. Page 18 of 31 |5 |Indenting commission / Shipping | |3. 5% of the total receipt of indenting |Zone-2 | | |agency commission |Section 52 (Rule 17) |commission 5% of total Shipping agency | | | | |commission receipt | | |6 |Royalty, Fees for professional or | | |Zone-8 | | |technical services |Section 52 A |10% of the fees | | |7 |Stevedoring agency Security |Section 52 | |Ctg. Zone- | | |service |AA |7. 5% of the fees |2 | |8 |C F agency commission |Section 52 | |Zone-2 | | | |AAA |7. 5% of the fees | | |9 |Sale of bandrolls ( for biri) | | |Respective | | | |Section 52B |6% of the value of bandrolls. Zone | |10 |Compensation for acquisition of | |6% of the compensation money |Zone-2 | | |property |Section 52C | | | |11 |Interest on saving instru ments | |10% of the amount of interest (Current |Zone-2 | | | |Section 52D |rate) | | |12 |Collection of tax from brick | |1 Sec. = Tk. 10,000/ for each brick field. |Respective | | |manufacturers | |1. 5 Sec. = Tk. 2,000/ for each brick |Zone | | | | |field. | | | | |Section 52F |2 Sec. = Tk. 18,000/ for each | | | | | |brick field. | | |13 |Commission on Letter of | |5% of the amount of commission. |LTU | | |Credits |Section 52I | | | |14 |Issuing Renewal of trade | Tk 500/- For renewal of each |Zone-3 | | |licence |Section 52K |Lincence | | |15 |Trustee fees |Section 52L |10% | | |16 |Frieght Forward agency | | | | | |Com. |Section 52M |7. 5% | | |17 |Rental power |Section 52N |4% | | |18 |Import of goods |Section 53 (Rule17A) | |Zone-2 | | | | |3% of the value of imports. | |19 |Income from house property (house | |No deduction if monthly rent is below |Zone-2 | | |rent) | |20,000/- |Dha Other | | | |Section 53A (Rule17B)|3% (if monthly rent is |outside | | | | |20,000-40,000 Tk. ) and |Zone | | | | |5% (if monthly rent is above | | | | | |40,000 Tk. | | |20 |Shipping business of resident | | |Zone-2,ctg | | | |Section 53AA |5% of freight | | |21 |Export of manpower |Section 53B (Rule | |Zone-2, dhk ctg| | | |17C) |10% of the service charges. | | |22 |Export of Knitwear |Section 53BB |0. 25% |Zone-5 | |23 |Member of Stock |Section | |Zone-7 | | |Exchange |53BBB |0. 015% | | |24 |Export of goods except |Section |0. 25% |Zone-5 | National Board of Revenue (NBR), Bangladesh. Page 19 of 31 |Knitweare Woven garments |53BBBB | | | |25 |Sale of goods by public auction |Section 53C (Rule | |Zone-2 | | | |17D) |5% of the sale price | | |26 |Courier Service (Non- resident) | | |Zone-6 | | | |Section 53CC |7. 5% | | |27 |Payment to film actors and actresses| |5% of the amount paid exceeding |Zone-2 | | | |Section 53D (Rule |Tk. 6000/- | | | | |17E) | | | |28 |Cash subsidy |Section 53DD |5% |Zone-5 | |29 |Commission Fees or discount paid to| | |Zone-2 LTU | | | distributors |Section 53E (Rule |7. 5% of the amount of commission. | | | | |17G) | | | |30 |Commission or charges paid to the | | |Dhk. Zone- | | |agents of foreign buyers | | |6, | | | | | |Ctg. Zone-3 and | | | | |4 % on the amount of commission or charges. |Zone of | | | |Section 53EE | |Respective | | | | | |Division | |31 |Interest on bank deposits |Section 53F (Rule |10% of the amount of interest. |Zone-1 | | | |17H) | | | |32 |Real Estate Developers | |In case of Bldg. 250 per sq. eter |Zone-5 | | | | |In case of land 5% of deed value | | | | |Section 53FF | | | |33 |Insurance commission | |3% on the amount of commission |LTU | | | |Section 53G | | | |34 |Commission paid to the Surveyors of | | |Dhk. Zone- | | |General Insurances | | |2, | | | | | |Ctg. Zone-3 and | | | | |7. 5% on the amount of commission. Zone | | | |Section 53GG | |of | | | | | |Respective | | | | | |Division | |35 |Transfer of property |Section 53H (Rule |5% of the value of the property. |Survey | | | |17I) | |Zone | | |Interest on Post Office | |No deduction if the amount of interest does|Zone-2 | | |Savings Bank Account | |not exceeds Tk. 1,50,000 and if exceeds | | | | |Section 53I |then 10% on the amount of interest . | | |36 |Rent of vacant land, plant and | No deduction if monthly rent is below |Zone-2 | | |machinery | |15,000/- | | | | |Section 53J (Rule |3% (if monthly rent is | | | | |17BB) |15,000 -30,000 Tk. ) and | | | | | |5% (if monthly rent is above | | | | | |30,000 Tk. ) | | National Board of Revenue (NBR), Bangladesh. Page 20 of 31 |37 |Advertising bill of news paper, | | |Zone-5 | | |magazine, private television | |3% of the value of the property. | | |channel |Section 53K | | | |38 |Dividend | | |LTU (only LTU’s | | | | |(1) Resident individual 10%, non-resident |files) all others| | | |Section 54 |individual 25% (2) Company 15% |Zone-2 | |39 |Income from lottery |Section 55 |20% of the amount won. |Zone-2 | |40 |Income of non-resident Other than | |Company rate applicable to the com. Other|Zone-6 | | |non- resident Bangladeshi} |Section 56 |than company maximum rate. | | Major areas for final settlement of tax liability: Tax deducted at source for the following cases is treated as final discharge of tax liabilities. No additional tax is charged or refund is allowed in the following cases:- Supply or contract work Band rolls of hand made cigarettes Import of goods Transfer of properties Export of manpower Real Estate Business Export value of garments Local shipping business Royalty, technical know-how fee Insurance agent commission. Auction purchase Payment on account of survey by surveyor of a general insurance company Clearing forwarding agency commission. Transaction by a member of a Stock Exchange. Courier business Export cash subsidy Tax Recovery System: In case of non-payment of income tax demand the following measures can be taken against a taxpayer for realization of tax:- Imposition of penalty Attachment of bank accounts, salary or any other payment. Filing of Certificate case to the Special Magistrate. National Board of Revenue (NBR), Bangladesh. Page 21 of 31 Advance Payment of Tax: Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka three lakh. Penalty is imposed for default in payment of any installment of advance tax. Fiscal incentives : Following are fiscal incentives available to a taxpayer: )Tax holiday: Tax holiday is allowed for industrial undertaking, tourist industry and physical infrastructure facility established between 1st July 2008 to 30th June 2011 in fulfillment of certain conditions. Industrial Undertaking Eligible for Tax holiday: (i)An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, chemicals and pharmaceuticals. (ii)An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday: Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant supply through pipe line, waste treatment plant, solar energy plant, export processing zone. Tourism Industry Eligible for Tax holiday: Residential hotel having facility of three star or more. b)Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking in the first year of commercial production 50%, in the second year 30% and in the third year 20%. )Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax. d)Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial pr oduction. e)Income from fishery, poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government bonds. National Board of Revenue (NBR), Bangladesh. Page 22 of 31 f)Income derived from export of handicrafts is exempted from tax up to 30th June, 2011. )An amount equal to 50% of the income derived from export business is exempted from tax. h)Listed companies are entitled to 10% tax rebate if they declaredividend of 20% or more. i)Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011. Avoidance of Double Taxation Agreement: There are agreements on avoidance of double taxation between Bangladesh and 28 countries which are:- (01) United Kingdom of Great Britain and Northern Ireland (02) Singapore (03) Sweden (04) Republic of Korea (05) Canada (06) Pakistan (07 ) Romania (08) Sri Lanka (09) France (10) Malaysia (11) Japan (12) India (13) Germany 14) The Netherlands (15) Italy (16) Denmark (17) China (18) Belgium (19) Thailand (20) Poland (21) Philippines (22) Vietnam (23) Turkey (24) Norway (25) USA (26) Indonesia (27) Switzerland (28) Oman. National Board of Revenue (NBR), Bangladesh. Page 23 of 31 Steps for collecting Income Tax in Bangladesh Submission of income tax returns is generally due by: > 30th September in case of non-companies and > 31st December in case of companies. Assessment is made in several procedures. They are: ? Self assessment ? Presumptive assessment ? Spot assessment ? Pre-audit based assessment. However, certain percent of self assessment cases are selected for audit. Assesses can prefer appeal if aggrieved by his assessment. There are three primary forums for appeal. They are to the Appellate Commissioner/Additional Commissioner/Joint Commissioner or to the Commission for reviews. The decisions of Appellate Commissioner/Additional Commissioner/Joint Commissioner can be challenged to the next Appellate Court named as Appellate Tribunal. Withholding tax is levy able on a number of items including contractors, imports, transfer of urban land/building, bank deposits etc. National Board of Revenue (NBR), Bangladesh. Page 24 of 31 Procedure of Assessment Generally the followings steps are followed in case of Assessment of the Company and the Corporation: Step-1 Computation of Business Income Step-2 Computation of Total Income Step-3 Determination of Total Tax Liabilities Step-4 Determination of Net Tax Liabilities According to Sections 28, 29 and 30 of ITO, 1984 Income from business is to be calculated after considering admissible and inadmissible expenses to this end. Total Income of the Company is to be calculated by adding other income with income from business. Total Tax liabilities are to be determining by applying prescribed tax rate. Net Tax liability is to be ascertained by deducting the following tax rebate from Total Tax liabilities: >10% Tax rebate on foreign income Tax rebate on increased production in case of industrial company, if applicable. >Tax rebate on export income (at rate applicable) >Tax rebate and average rate on tax free income. National Board of Revenue (NBR), Bangladesh. Page 25 of 31 Problems for collecting Income Tax Tax avoidance is one of the main problems for collecting Inc ome Tax by the Income Tax Authority in Bangladesh. It is the legal utilization of the tax regime to ones own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by illegal means. The term tax mitigation is a synonym for tax avoidance. Its original use was by tax advisors as an alternative to the pejorative term of tax avoidance. Latterly the term has also been used in the tax regulations of some jurisdictions to distinguish tax avoidance foreseen by the lawmakers from tax avoidance which exploits loopholes in the law. Based on these concepts arises the pillars of Tax Protesters as well as Tax Resistance: Some of those attempting not to pay tax believe that they have uncovered interpretations of the law that show that they are not subject to being taxed: these individuals and groups are sometimes called tax protesters. An unsuccessful tax protestor has been attempting openly to evade tax, while a successful one avoids tax. Tax resistance is the declared refusal to pay a tax for conscientious reasons (because the resister does not want to support the government or some of its activities). Tax resistors typically do not take the position that the tax laws are themselves illegal or do not apply to them (as tax protesters do) and they are more concerned with not paying for particular government policies that they oppose. National Board of Revenue (NBR), Bangladesh. Page 26 of 31 Responses to tax avoidance: Avoidance also reduces government revenue and brings the tax system into disrepute, so governments need to prevent tax avoidance or keep it within limits. The obvious way to do this is to frame tax rules so that there is no scope for avoidance. In practice, this has not proved achievable nd has led to an ongoing battle between governments amending legislation and tax advisors finding new scope for tax avoidance in the amended rules. Tax evasion: By contrast, tax evasion is the general term for efforts by individuals, firms, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earned; or overstating deductions). Illegal income and tax evasion: Who earn income by illegal means (gambling, theft, drug trafficking etc. ) is required to report unlawful gains as income when filing annual tax returns. Suspected lawbreakers have therefore been charged with tax evasion when there is insufficient evidence to try them for their non-tax related crimes. Other times, tax evasion can be used as a one more nail in the coffin by prosecutors by stating that if a person earns illegal income, s/he may also be guilty of tax evasion. Those who attempt to report illegal income as coming from a legitimate source could be charged with money laundering. National Board of Revenue (NBR), Bangladesh. Page 27 of 31 Evasion of Value Added Tax (VAT): During the latter half of the twentieth century, Value Added Tax (VAT) has emerged as a modern form of consumption tax through the world. Producers who collect VAT from the consumers may evade tax by under-reporting the amount of sales. Control of evasion: Level of evasion depends on a number of factors one of them being fiscal equation. Peoples tendency to evade income tax declines when the return for due payment of taxesisnotobvious. Evasionalsodependsontheefficiencyofthetax administration. Corruption by the tax officials often render control of evasion difficult. Tax administrations resort to various means for plugging in scope of evasion and increasing the level of enforcement. Public opinion on tax avoidance: Tax avoidance may be considered to be the dodging of ones duties to society, or alternatively the right of every citizen to structure ones affairs in a manner allowed by law, to pay no more tax than what is required. Attitudes vary from approval through neutrality to outright hostility. Attitudes may vary depending on the steps taken in the avoidance scheme, or the perceived unfairness of the tax being avoided. Corruption by tax officials: Corrupt tax officials cooperate with the tax payers who intend to evade taxes. When they detect an instance of evasion, they refrain from reporting in return for illegal gratification or bribe. Corruption by tax officials is a serious problem for the tax administration in a huge number of underdeveloped countries. National Board of Revenue (NBR), Bangladesh. Page 28 of 31 The distinction in various jurisdictions of Tax Evasion and Tax Avoidance: The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In general, the term evasion applies to illegal actions and avoidance to actions within the law. The term mitigation is also used in some jurisdictions to further distinguish actions within the original purpose of the relevant provision from those actions that are within the letter of the law, but do not achieve its purpose. National Board of Revenue (NBR), Bangladesh. Page 29 of 31 Conclusion Though the rate of tax revenue is to GDP is very negligible, despite the government is trying to maximize its tax revenue through different method. But the government should also remind the cannon of convenience while collecting tax from assesses. As we are living in a civilized society should come forward to pay taxes to government in order to conduct the administrative, defense and development activities of the country. Otherwise we would not be able to prove ourselves as civilized people. Tax is the most important in the hand of the government to control the economy as well as the inflection. It also helps in push money to the economy, develop certain source of the economy and control some other activities of the economy. No Government can run it’s and perform administration works without collecting tax as a source of revenue. So, the Government imposes tax over the company and the corporations. On the other hand Government can also intensive to the infant and certain basic industry for protection through its tax policy. National Board of Revenue (NBR), Bangladesh. Page 30 of 31 ? The End ? National Board of Revenue (NBR), Bangladesh. Page 31 of 31 [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [? ] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic]

Radon Chemical and Physical Properties

Radon Chemical and Physical Properties Atomic Number: 86 Symbol: Rn Atomic Weight: 222.0176 Discovery: Fredrich Ernst Dorn 1898 or 1900 (Germany), discovered the element and called it radium emanation. Ramsay and Gray isolated the element in 1908 and named it niton. Electron Configuration: [Xe] 4f14 5d10 6s2 6p6 Word Origin: from radium. Radon was once called niton, from the Latin word nitens, which means shining Isotopes: At least 34 isotopes of radon are known ranging from Rn-195 to Rn-228. There are no stable isotopes of radon. The isotope radon-222 is the most stable isotope and called thoron and emanates naturally from thorium. Thoron is an alpha-emitter with a half-life of 3.8232 days. Radon-219 is called actinon and emanates from actinium. It is an alpha-emitter with a half-life of 3.96 sec. Properties: Radon has a melting point of -71Â °C, boiling point of -61.8 Â °C, gas density of 9.73 g/l, specific gravity of the liquid state of 4.4 at -62Â °C, specific gravity of the solid state of 4, usually with a valence of 0 (it does form some compounds, however, such as radon fluoride). Radon is a colorless gas at normal temperatures. It is also the heaviest of the gases. When it is cooled below its freezing point it displays a brilliant phosphorescence. The phosphorescence is yellow as the temperature is lowered, becoming orange-red at the temperature of liquid air. Inhalation of radon presents a health risk. Radon build-up is a health consideration when working with radium, thorium, or actinium. It is also a potential issue in uranium mines. Sources: It is estimated that each square mile of soil to a depth of 6 inches contains approximately 1 g of radium, which releases radon to the atmosphere. The average concentration of radon is about 1 sextillion parts of air. Radon naturally occurs in some spring waters. Element Classification: Inert Gas Physical Data Density (g/cc): 4.4 ( -62Â °C) Melting Point (K): 202 Boiling Point (K): 211.4 Appearance: heavy radioactive gas Specific Heat (20Â °C J/g mol): 0.094 Evaporation Heat (kJ/mol): 18.1 First Ionizing Energy (kJ/mol): 1036.5 Lattice Structure: Face-Centered Cubic CAS Registry Number: 10043-92-2 Trivia Ernest Rutherford is sometimes credited with the discovery of radon. He actually discovered the alpha particle radiation given off by radon.Radon became the official name for element 86 in 1923. The IUPAC chose radon from the names radon (Rn), thoron (Tn) and actinon (An). The other two names are given to isotopes of radon. Thoron is Rn-220 and actinon became Rn-219.Other suggested names for radon included radium emanation, niton, extadio, exthorio, exactinio, akton, radeon, thoreon and actineon.The U.S. Environmental Protection Agency lists radon as the second highest cause of lung cancer. References Los Alamos National Laboratory (2001)Crescent Chemical Company (2001)Langes Handbook of Chemistry (1952)CRC Handbook of Chemistry Physics (18th Ed)International Atomic Energy Agency ENSDF database (Oct 2010)

Killing vs. Letting Die Essay Example | Topics and Well Written Essays - 250 words

Killing vs. Letting Die - Essay Example Death is inevitable and every man is mortal. However, killing a man at a point shows crudity and shall not be supported at length because there are many reasons for which people die. The reason of death can vary from natural disaster to epidemics. Nonetheless, killing someone might evoke a sense of guilt or a feeling of being a murderer which is more crucial at times. Letting someone die is more inherent and complying with the law of natural order than forcibly taking away someone’s life. It might happen as well in cases of certain patients that they suddenly start reacting positively to a medical treatment or a medicine which requires a certain time span. In fact, there are even cases recorded in medical science where patients have revived from comma after many years. Lastly and most importantly, the duty of a doctor or a nurse or anyone associated with the medical profession is to save the life of a dying. Therefore, under such circumstances, if a person practicing medicine takes away the life of a dying patient, it somewhere indicates the defeat of medical science and methodologies (Rachels,

Trends in Health Information Systems and Applications (M4C) Essay

Trends in Health Information Systems and Applications (M4C) - Essay Example In the recent years, the use of technology in managing information about medications, doctors’ orders, laboratory results, vital signs, nurses’ notes, and other data related to a specific patient, has been tested and employed by institutions to determine its capability to improve the outcomes of the patient care provided by the health care team. According to Winter et al., (2011), a health information system (HIS) is a system that which â€Å"comprises all the information processing† involved in healthcare delivery through the use of interlinked computers that allow a centralized storage of data for the different health departments and individuals (e.g., pharmacy, laboratory, nursing department, physicians, etc.) which contribute to the overall care provided to patients. Although some studies pointed out the lack of specificity of the benefits of HIS to healthcare institutions, its disadvantages (e.g., ethical issues related to information privacy, human-computer interaction problems, etc.) as well as its cost (Kuhn & Giuse, 2001), findings from other reliable researches serve proof to the emerging importance of keeping a centralized health electronic records storage (Chaudhry et al., 2006).

Competition Act Case Essay Example for Free

Competition Act Case Essay In a telling judgement, the Supreme Court of India, on Sep. 9, 2010, has effectively and judiciously circumscribed the boundaries of exercise of power by both the Competition Commission of India (CCI/Commission) and the Competition Appellate Tribunal (â€Å"the Tribunal†) while delivering its verdict in the much awaited case Competition Commission of India v. Steel Authority of India Ltd. This Note captures the highlights of the decision for readers of this Blog! Background: The Court was hearing an appeal by the CCI against the order dated Feb. 15, 2010 of the Tribunal in Steel Authority of India Ltd. v. Jindal Steel Power Ltd. Jindal Steel had filed a complaint before CCI alleging anti-competitive practices and abusive behaviour by SAIL while it entered into an exclusive supply agreement with Indian Railways. Upon receipt of the complaint/information, CCI issued notice to SAIL to furnish certain information for within two weeks from the date of receipt of such notice. SAIL requested for an extension of time upto six weeks to file the required information. CCI in its meting deliberated on the request and decided not to grant any further extension. In the said meeting CCI also formed a prima facie opinion on the existence of the case and directed the Director General (DG) to inquire into the matter pursuant to its powers under Section 26(1) of the Competition Act, 2002 (â€Å"the Act†). SAIL challenged this direction before the Tribunal claiming that CCI could not have formed a prima facie opinion without hearing it first. SAIL also contended that CCI has not recorded any reasons while forming the prima facie opinion and that the time provided by CCI to file information was grossly inadequate. While filing the appeal before Tribunal, SAIL did not implead CCI as a party. CCI thus filed an application before Tribunal for impleading itself as a necessary and proper party and also assailed the very maintainability of appeal. The Tribunal, in its detailed order, holding that even the direction to inquire was appealable under Section 53A(1) of the Act noted that CCI could not have directed the DG to inquire into the complaint without having heard SAIL. It further noted that CCI was neither a necessary nor a proper party in appeals filed by an aggrieved party before the Tribunal. The Tribunal also noted that CCI did not record any reasons while declining to grant extension of time and hence it in violation of principles of natural justice. Appeal before the Supreme Court: Aggrieved by the order of the Tribunal, CCI approached the Supreme Court which framed six broad issues noting some of the allied issues raised by the parties: (i) Whether the direction passed by the Commission u/s. 26(1) of the Act while forming prima facie opinion would be appealable u/s/ 53A(1) of the Act? (ii) What is the scope of the power vested with Commision u/s. 26(10 of the Act and whether parties including the informant and other affected parties are entitled to notice at the stage of formation of prima facie opinion? (iii) Whether the Commission would be necessary or at least a proper part in proceedings before the Tribunal? (iv) At what stage and in what manner the Commission can exercise its powers u/s. 33 of the Act while passing interim orders? (v) Whether it is obligatory for the Commission to record reasons while forming prima facie opinion? (vi) What directions, if any, need to be issued by the Court for ensuring proper compliance of the procedural requirements while keeping in mind the scheme and object of the Act? The Verdict: Issue 1: The Court made an exhaustive study of the scheme and the provisions of the Act and rules of statutory interpretation, noted the distinction between â€Å"and† and â€Å"or†, referred to Indian, UK and European decisions to unearth settled principles of law and finally concluded that Section 53A(1) of the Act expressly provides for what decisions or orders or directions may be appealed before Tribunal. The Court noted that right to appeal is a substantive right which derives its legitimacy from the operation of law or statute. If the Statute does not provide for an appeal, the Court cannot presume such right. The direction to cause an investigation into a matter is passed under Section 26(1) of the Act does not determine any right or obligation of the parties to the lis. It does not find mention in Section 53A(1) of the Act and hence, the Court found that such orders would not be appealable under the Act. Issue 2 and 5: The Court noted that the exclusion of principles of natural justice (PNJ) is a well known concept and the legislature has the competence to enact such laws. Whether the exclusion of application of PNJ would vitiate the entire proceedings would depend upon the nature and facts of every case in the light of the Act or Rules and Regulation applicable to the case. The Court, then, read into various provisions of the Act and the Competition Commission of India (General) Regulations, 2009 in order to determine the nature of functions of the Commission under various provisions. The Court found that at the face of it, the exercise of power u/s. 26(1) of the Act while forming prima facie opinion is inquisitorial and regulatory. It held that while forming prima facie opinion, the Commission does not condemn anyone. This function is not adjudicatory in nature but merely administrative. This function is in the nature of preparatory measures in contrast to the decision making process and hence right of notice of hearing is not contemplated u/s. 26(1) of the Act. On the issue of reasons to be recorded at the stage of forming prima facie opinion, the Court held that the Commission must express its mind in no uncertain terms that it is of the view that prima facie case exists. Such opinion should be formed on the basis of the records, including the information furnished and reference made to the Commission. The reasons may not be in detail but there must be minimum reasons substantiating the view of the Commission. Issue 3: The Court reiterated the settled position of law relating necessary party and proper party. A necessary party is one without whom no order can be made effectively whereas a proper party is one in whose absence an effective order can be made but whose presence is necessary for a complete and final decision on the question involved in the proceeding. Applying the principle of dominus litus, the Court then noted that in cases where the Commission initiates a proceedings suo moto it shall be the proper party. In all other proceedings, it shall be a necessary party. Issue 4: On powers of the Commission u/s. 33, the Court noted in following terms: â€Å"During an inquiry and where the Commission is satisfied that the act is in contravention of the provisions stated in Section 33 of the Act, it may issue an order temporarily restraining the party from carrying on such act, until the conclusion of such inquiry or until further orders without giving notice to such party, where it deems it necessary. This power has to be exercised by the Commission sparingly and under compelling and exceptional circumstances. The Commission, while recording a reasoned order inter alia should : (a) record its satisfaction (which has to be of much higher degree than formation of a prima facie view under Section 26(1) of the Act) in clear terms that an act in contravention of the stated provisions has been committed and continues to be committed or is about to be committed; (b) It is necessary to issue order of restraint and (c) from the record before the Commission, it is apparent that there is every likelihood of the party to the lis, suffering irreparable and irretrievable damage or there is definite apprehension that it would have adverse effect on competition in the market.† Issue 6: One of the major outcomes of the case relates to the Court’s recognition and affirmation of the expeditious disposal of complaints filed before the Commission. The Court found this to be a fit case to issue certain guidelines in the larger interest of the justice administration. These directions weigh special worth in the light of the fact the Commission, even after more than one year of the enforcement of the operative provisions of the Act, has not issued its order in a single contentious case. The Court passed following guidelines: (a) Even though the time period for forming prima facie opinion by the Commission is provided in the Regulations (i.e. 60 days from the date of filing information) it is expected of the Commission to hold its meetings and record its opinion about existence or otherwise of a prima facie case within a period much shorter than the stated period. (b) All proceedings including investigation and inquiry by the Commission/DG must be completed expeditiously while securing the objectives of the Act. (c) Wherever during the course of inquiry the Commission exercises its jurisdiction to pass interim orders, it should pass a final order in that behalf as expeditiously as possible and in any case not later than 60 days. (d) The reports by the Director General u/s. 26(2) should be submitted within the time as directed by the Commission but in all cases not later than 45 days from the date of passing of directions in terms of Section 26(1) of the Act. (e) The Commission/DG shall maintain complete confidentiality as envisaged u/s. 57 of the Act and Regulation 35 of the Regulations. Wherever the ‘confidentiality’ is breached, the aggrieved party certainly has the right to approach the Commission for issuance of appropriate directions in terms of the provisions of the Act and the Regulations in force. Reading between the Lines: The verdict of the Apex Court bears immense significance given the timing of and issues involved in the judgement. It may be noted that both â€Å"competition law and policy† and the Commission are at a very nascent stage within the broad regulatory matrix of Indian economy. The judgement of the Supreme Court has rightly echoed the sentiments of proponents of free and fair market economy and it shall go in long way to effective sketch the competition law landscape in the country. At this point, I would like draw some conclusions which may not seem apparent at the face of it. They are as follows: (i) The Court, in its opening paragraphs, notes the importance of competition law and policy for any free market economy referring to three types of efficiencies: i.e. allocative, productive and dynamic. The Court observes that the main objective of competition law is to promote economic efficiency using competition as one of the means of assisting the creation of market responsive to consumer preferences. While it may be too early to conclude, but this certainly indicates that Indian Courts are going to lean towards Chicago School of Thought in the Chicago-Harvard dichotomy. It is the Chicago School of Economists which has brought the efficiency test as a dominant factor in last three decades in US Courts. (ii) While highlighting the aims of competition law, the Court makes a mention of the relevant laws of other jurisdictions including that of USA, UK and Australia. It would not be far-fetched to argue that the Court has indirectly hinted that in future, it shall definitely take into account the competition law jurisprudence developed in these jurisdictions while deciding contentious issues. That the Supreme Court is going to rely on EU and US Court decisions while explaining the substantive concepts involved in competition law is further strengthened by the fact that the Court referred to two decisions EU courts i.e. CFI and ECJ in its very first judgement related to the new Act even when there was no substantive concept of competition law as such involved. Remarks: (i) The Court has very effectively defined the ambit and scope of the powers of the Commission and the Tribunal at the stage of forming of prima facie opinion. No jurisdiction generally allows challenging the direction passed by the competition authorities to initiate investigation. However, there may be cases where the amount of information to be filed would be voluminous and the Commission in such cases must provide adequate time. It is doubtful whether a person would be able to challenge the denial of extension of time by the Commission in such cases. (ii) In larger interest of justice administration, the Court passed certain directions till the Commission formulates its own regulations in that regard. Though such a step by the Court is quite welcome, but the timelines provided by the Court are quite unreasonable and strict. For example, the Court has directed that the DG must submit its report within 45 days u/s. 26(2) of the Act. This seems quite onerous to be implemented in practice. The collection of evidence and ascertainment of facts would require the DG to issue notices to relevant parties. Such parties would have to prepare their responses which they intend to file before DG. All this may not be done within 45 days of time period. (iii)Though I fully agree with the Court’s reasoning as to why Commission needs to give notice to parties at the time of forming prima facie opinion; the analysis seems to be incomplete as the judgement has not even referred to provisions of Section 36 of the Act. The Court should have analyzed the provisions of Section 36 while discussing the issue of compliance or non-compliance of PNJ. (iv)Finally, the Court also states that â€Å"as far as American law is concerned, it is said that the Sherman Act, 1890, is the first codification of recognized common law principles of competition law.† I do not want to sound picky, but to my limited knowledge, Canada was the first country to enact its Competition Act which was one year prior to the Sherman Act i.e. in 1889.

The Virtue of Discrimination Essay examples -- Virtues Discriminate Es

The Virtue of Discrimination Discrimination is a word that has taken on a negative connotation in today's society. Since the beginning of the equal rights movement, the perceived meaning of the word discrimination has shifted from that of a useful virtue to one of an insulting, derogatory word. Robert Keith Miller wrote an essay for Newsweek in the summer of 1980 that focuses on the discrepancies in the use of the word discrimination. â€Å"Discrimination Is a Virtue† points out the differences in the dictionary’s definition of the word discrimination and the perceived societal definition of the word. Miller explains the confusion of the word discrimination with the words discriminate against and worries that discrimination may be forever viewed as a fault rather than a virtue. He encourages his readers to not discriminate against individuals or groups, but to remember that there are still distinctions to be made (86). Robert Keith Miller presents a convincing argument for the necessity of discrimination by using a comparison and contrast argument to appeal to the readers emotions in his article â€Å"Discrimination Is a Virtue†. Robert Keith Miller was a writer for Newsweek in 1980. As a writer for a nationally renowned magazine, he can be trusted as a professional journalist. Miller writes his article â€Å"Discrimination Is a Virtue† for the readers of Newsweek. The audience of the magazine are predominately educated professionals in society. They are the very people that he is attempting to remind of the true definition of discrimination. Millers audience is intelligent enough to be able to realize the differences in â€Å"discriminating against† and â€Å"discrimination† but may be unaware of the problem this confusion is causi... ...then and personalize those points. His comparison of the dictionary’s definition of discrimination and society’s understanding of the word illustrate the contradiction at hand. The examples illustrate the need for discrimination in today’s society. He reminds us, even with the title of the paper, that discrimination once was and still should be an esteemed virtue. The use of discrimination in our decision making and policy’s is necessary for them to be as effective as possible. While this article was written over twenty years ago, its message is still relevant for today’s Newsweek readers. Discrimination is a virtue that each of us could use a little more of. Work Cited Gruber, Sibylle, ed. Constructing Others, Constructing Ourselves. Dubuque: Kendal Hunt Publishing Co, 2002. Miller, Robert Keith. â€Å"Discrimination Is a Virtue.† Gruber 85-87.

Police and Evidence-based Policing Essay

Evidence-Based-Policing Written by Desiree Rosch Instructor Atthur Moghalu Introduction to Criminal Justice Evidence-based policing is a style of policing that uses research to create or change policies to increase effectiveness. Lawrence W Sherman, an academic criminologist, is credited with making the term Evidence-based Policing (EBP) popular. During a lecture Sherman stated, â€Å"Police practices should be based on scientific evidence about what works best. â€Å"Starting in the 1960s several organizations were formed to conduct studies on how to better prevent crime and increase the public’s confidence in law enforcement. The first of which was the Law Enforcement Assistance Administration created by Congress in 1969. There are many benefits to using an evidence-based policing stance, such as being able to see the actual results of your policies. This enables an agency to make necessary changes to the way they operate inorder to accomplish their missions more effectively, such as changing where and when units patrol certain areas. It also allows them to come up with completely new programs and procedures they may not have developed on their own. The disadvantage of using research to change the way a law enforcement agency operates is that those changes may be expensive to implement. The agency may even find that the way they approach a situation could be completely wrong according to the research. Another problem with an evidence-based policing system is that the results may be accurate for where the study took place, but may not reflect the samedata you would obtain in another area. Things like income, education levels, backgrounds, cultures, etc can influence the effectiveness of procedures based on studies in another location. The Kansas City Experiment in 1974 is the most well known example of studies done on law enforcement. The results of this study were not what researchers were expecting. The agency found that increased patrol units had no effect on either crimes committed or the public’s perception of how safe they were. These findings changed the way many agencies allot their patrol units. Another study conducted in Redlands, California was on the procedure of sending a follow up unit to make contact with a domestic violence victim after the initial call.

Rcsc214 Exam 1

Chapter 1 Retailing-consists of the final activities and steps needed to place merchandise made elsewhere into the hands of the consumer or to provide services to the consumer. Last step in supply chain. Trends that affect Retailing today: * E-tailing- ie. The Internet accounts for less than 5% of retail sales but has changed consumer behavior. (speed, convenience, control, vast info, lowest prices) hasn’t destroyed †¦ *Bricks-and-Mortar retailers – Retailers that operate out of a physical building. ’ but B & M retailers must give customers more control to combat E-tailing.Outshopping-when customers get needed info (such as proper size or how to assemble a product) in the store and then orders it online for a lower price and to avoid paying sales tax. * Price Competition Loss Leader-selling a product at or below its cost Bottom Line-net profit on an income statement *Same-Store sales-compares an individual store’s sales to its sales for the same month in the previous year. *Market Share-the retailer’s total sales divided by total market sales *Scrambled Merchandising- exists when a retailer handles many different and unrelated items.The result of the pressure being placed on many retailers to increase profits by carrying additional merchandise or services (with higher profit margins) that will also increase store traffic ex. Convenience store that sells low margin gasoline but high margin bread, milk, beer, ciggs ETC. Supercenters, gift cards in grocery stores but causes cost increases in RENT, INVENTORY COSTS, LABOR COSTs *Category Killer-a retailer that carries such a large amount of merchandise in a single category at such good prices that it makes it impossible for customers to walk out without purchasing that they need, thus KILLING the competitionCategorizing Retailers Census Bureau- NAICS code Number of outlets- Chain? Or not? *Standard Stock list-a merchandising method in which all stores in a retail chain stock t he same merchandise *Optional Stock List approach-merchandising method in which each store in a retail chain is given the flexibility to adjust its merchandise mix to local tastes and demands. *Channel Advisor or Captain-the institution (manufacturer, wholesaler, broker, or retailer) in the marketing channel that is able to plan for and get other channel institutions to engage in activities they might not otherwise engage in.Large store retailers are often able to perform the role of channel captain. *Private Label Branding- May be store branding, when a retailer develops its own brand name and contracts with a manufacturer to produce the product with the retailer’s brand, or designer lines, where a known designer develops a line exclusively for the retailer. Margin/Turnover Gross margin percentage- measure of profitability GROSS MARGIN/NETSALES Gross Margin-NET SALES – COST OF GOODS SOLDOperating Expenses-expenses that a retailer incurs in running the business other t han the cost of merchandise Inventory Turnover- refers to the number of times per year, on average, that a retailer sells its inventory. High Performance retailers-retailers that produce financial results substantially superior to the industry average. Low margin/low turnover-operates on a low gross margin percentage and a low rate of inventory turnover†¦ will not be able to generate sufficient profits to remain competitive and survive. High Margin/Low turnover-(bricks and mortar) high gross margin percentage and low ate of inventory turnover ( high end stores, mom and pop) Clicks and Mortar-instore and online Low margin High turnover- low gmp, high rate of inventory turnover (wal mart, amazon. com) High, High- convenience stores, 7 eleven, circle k, Location- new non traditional places. Size *Store management- the retailing career path that involves responsibility for selecting, training, and evaluating personnel, as well as instore promotions, displays, customer service, buil ding maintenance, and security *Buying-retailing career path whereby one uses quantitative tools to develop appropriate buying plans for the store’s merchandise lines.Analytical method –finder and investigator of facts Creative Method- Idea person Two pronged approach- both analytical and creative CHAPTER 2 Strategic planning- involves adapting the resources of the firm to the opportunities and threats of an ever changing retail environment * Development of mission statement * Definition of specific goals and objectives for the firm * Identification and analysis of the retailers strengths, weaknesses, opportunities and threats –SWOT ANALYIS * Development of basic strategies that will enable the firm to reach its objectives and fulfill its missionMission statement- a basic description of the fundamental nature, rationale, and direction of the firm. Market Share- retailer’s TOTAL SALES/ TOTAL MARKET SALES Profit-based Objectives-deal directly with the monet ary return a retailer desires from its business ROI/RONW- Return on investment/ Return on Net Worth STRATIEGIC PROFIT MODEL (MEMORIZE) Net ProfitMargin| Net Profit /Total Sales| Return on Assets| Net Profit* /Total Assets| Financial Leverage| Total Assets/Net Worth| Return on Net Worth|Net Profit*/Net Worth| X = Asset Turnover| Total Sales/Total Assets| Stockouts- products that are out of stock and therefore unavailable to customers when they want them Productivity objectives- state how much output the retailer desires for each unit of resource input: Floor space, labor, and inventory investment. * Sales prod: net sales/ total square feet of retail floor space * Labor prod: net sales/#of full time equivalent employees * Merchandise prod: net sales/average dollar investment in inventorySocietal Objectives- those that reflect the retailer’s desire to help society fulfill some of it’s needs. * Employment objectives * Payment of Taxes * Consumer Choice * Equity * Being a b enefactor RASM- (revenue per available seat mile) calculation used by airlines. Yield Management- the understanding, anticipating and reacting to changing customer needs in order to maximize the revenue from a fixed capacity of available services. (1)low marginal costs (2)fixed capacity (3) perishable product (4)fluctuation demand (5)different market segmentsPersonal Objectives-reflect the retailer’s desire to help individuals employed in retailing fulfill some of their needs. * Self Gratification * Status and respect * Power and authority Strategy- a carefully designed plan for achieving the retailers goals and objectives. 3 strategies Get shoppers into your store/ traffic strategy Convert these shoppers into customers by having them purchase merchandise (retailers conversion Do this at the lowest operating cost possible that is consistent with the level of service that your customers expectTarget market-the group of customers that the retailer is seeking to serve Location-g eographic or cyber space where the retailer conducts business Retail mix- the combination of merchandise, price, advertising and promotion, locations, customer service and selling, and store layout and design Value proposition- clear statement of the tangible and/or intangible results a customer receives from shopping at and using the retailer’s products or services Operations Management- deals with activities directed at maximizing the efficiency of the retailer’s use of resources. It is frequently referred to as day to day management.CHAPTER 6 Horizontal Price Fixing- occurs when a group of competing retailers (or other channel members operating at a given level of distribution) establishes a fixed price at which to sell certain brands of products ILLEGAL violates Sherman Antitrust Sec 1 Vertical Price Fixing-occurs when a retailer collaborates with the manufacturer or wholesaler to resell an item at an agreed upon price Price discrimination- occurs when 2 retailers buy an identical amount of â€Å"like grade and quality† merchandise from the same supplier but pay different prices. Clayton act makes only certain forms illegal DEFENSESCost justification- differential in price could be accounted for on the basis of differences in cost to the seller in the manufactur, sale, or delivery. Due to differences in quantity or method. Changing market differences-justifies based on the danger of imminent deterioration of perishable goods or on the obsolescence of seasonal goods. Meeting Competition in good faith -lower price was made in good faith in order to meet an equally low price of a competitor Deceptive Pricing-occurs when an misleading price is used to lure customers into the store and then hidden charges are added; or the item advertised may be unavailable.Predatory Pricing-exists when a retail chain charges different prices in different geographic areas to eliminate competition in selected geographic areas. Palming off-occurs when a retai ler represents that merchandise is made by a firm other than the true manufacturer Deceptive advertising-when a retailer makes false of misleading advertising claims about the physical makeup of a product, the benefits to be gained by its use, or the appropriate uses for the product. Bait and switch- advertising or promoting a product at an unrealistically low rice to serve as â€Å"bait† and then trying to â€Å"switch† the customer to a higher priced product. Product liability laws-deal with the seller’s responsibility to market safe products. These laws invoke the forseeability doctrine, which states that a seller of a product must attempt to foresee how a product may be misused and warn the consumer against hazards of misuse. Expressed warranties- are either written or verbalized agreements about the performance of a product and can cover all attributes of the merchandise or only one attributeImplied warranty of merchantability- made by every retailer when t he retailer sells goods and implies that the merchandise sold is fit for the ordinary purpose for which such goods are typically used Implied warranty of fitness- a warranty that implies that the merchandise is fit for a particular purpose and arises when the customer relies on the retailer to assist or make the selection of goods to serve a particular purpose Territorial restrictions-are attempts by the supplier, usually a manufacturer, to limit the geographic area in which a retailer may resell its merchandiseDual distribution- occurs when a manufacturer sells to independent retailers and also through its own retail outlets One way exclusive dealing arrangement-occurs when the supplier agrees to give the retailer the exclusive right to sell the suppliers product in a particular trade area Two way exclusive dealing arrangement- occurs when the supplier offers the retailer the exclusive distribution of a merchandise line or product in a particular trade area if in return the retaile r will agree to do something or the manufacturer, such as heavily promote the suppliers products or not handle competing brands. ILLEGAL. Tying agreement-exists when a seller with a strong product or service requires a buyer to purchase a weak product or service as a condition for buying the strong product or service Ethics-set of rules for human moral behavior Explicit code of ethics-consists of a written policy that states what is ethical and unethical behavior Implicit code of ethics- an unwritten but well understood set of rules or standards of moral responsibility Chapter 14Empowerment- occurs when employees are given the power in their jobs to do the things necessary to satisfy and make things right for customers. Servant leadership-an employees recognition that their primary responsibility is to be of service to others. 20% of customers generate 80% of sales value proposition-the promised benefits a retailer offers in relation to the cost the consumer incurs customer relation ship management CRM-comprised of an integrated information system where the fundamental unit of data collection is the customer, supplemented by relevant information about the customer erformance appraisal and review- is the formal, systematic assessment of how well employees are performing their jobs in relation to established standards and the communication of that assessment to employees Motivation-is the drive that a person has to excel at activities, such as a job, that he or she undertakes Esprit de corps- occurs when a group of workers feel a common mission and a passion for that mission and a pride in being part of the groupFixed component- typically is composed of some base wage per hour, week, month, or year Variable component-is often composed if some bonus that is received if performance warrants Fringe benefit package-is a part of the total compensation package offered to many retail employees and may include health insurance, disability benefits, life insurance, retire ment plans, child care, use of an auto, and financial counseling Job enrichment- the process of enhancing the core job characteristics to improve the motivation, productivity, and job satisfaction of employees.