Suicide Affects Everyone Essay - 1777 Words

Suicide has been around forever. People do not believe that suicides affect others around them. In fact that is not true at all. When one commits such an act everyone is affected. Family members, friends, teammates, even neighbors suffer. It is always a scary topic to think about and teen suicide is even scarier. Teenage suicide is such an issue now because it is becoming so frequent. Seeing someone who has just began their life, take it away in just seconds seems to always be harder to deal with (â€Å"Webster†). There are many causes to teens wanting to commit suicide. It is shown that teenagers who have spent more time on the internet than others are more likely to be at risk (â€Å"How Internet Affects†). Technology has a huge impact on the†¦show more content†¦Depression can be caused by thousands of things and it just so happens that depression is the number one leading cause of teen suicides (â€Å"Suicide†). Some of the things that cause depressi on can be divorce, death of a family member, new family formations, and stress. It’s said that â€Å"over half of all teens suffering from depression will attempt suicide at least once† (Scheff). It is completely normal for teenagers to feel sad and depressed sometimes but it gets to the point where they start to change their personality. This is when people should start to realize something is truly wrong (Scheff). Having low self-esteem is also something that causes depression. People start to have feeling such as â€Å"not being good enough† or that they are just â€Å"getting in people’s way† (Shaffer). Abuse physically and mentally can play a big role in teen suicides. Substance abuse is also a big contributor. Most people who either are associated with drugs or alcohol abuse are at higher risk. The use of alcohol or drugs can create depression which can lead to thoughts of suicide. Drugs seem to cause the brain to think things that aren†™t all the time true. For example one can have low self-esteem while on drugs when they don’t even have low self-esteem when they are not under the influence. This can lead to the feeling of no self-worth or feeling of not belonging (â€Å"TeenShow MoreRelatedTeens that Commit Suicide Are Not Selfish1080 Words   |  4 Pagesups and downs. As a teen, we stumble upon different issues that are overbearing and stressful. One of the major problems is teenage suicide. Teenage suicide is slowly arising, and is becoming more serious year after year. â€Å"Suicide is the third leading cause of death for teens†(†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦). As a result, it is progressively important on how we handle suicide, the major affects it causes, and understanding why teens choose to take that pathway. The teenage years are one of the roughest years to face. You goRead MoreTeen Suicide Essay1571 Words   |  7 PagesTeen suicide is the third leading cause of death for high schools students (Health wise). Suicide is a voluntary self-inflicting injury or act of violence with the intent of dying (Teen Suicide). Suicide is such a depressing way to end your life, especially for young people. Young people have their whole life ahead of them, college, discovering themselves, making a family, and just living their life. Committing suicide throws these choices away and it can negatively impact the people around themRead MoreBreaking News : Teen Commits Suicide1222 Words   |  5 Pages â€Å"BREAKING NEWS: TEEN COMMITS SUICIDE† is not an unusual headline to read. Time and time again teens are making the choice to end their lives much like Richard Kirchoff’s son, Ryan Kirchoff, who took his life at the young age of 18. Kirchoff’s son was a normal kid who had many friends, a loving family, and dreamt that he would become a successful doctor, but all was taken away after he made the decision to take his life. Ryan had depression and refused to see k help from the people he trusted resultingRead MoreThe Growing Issue Of Suicide904 Words   |  4 PagesOctober 12 The Growing Issue: Suicide Suicide is a very large and growing problem in American teens. It is one of the leading causes of death among adolescents, following accidental injury and coming before homicide, it affects not only the teens that commit suicide but everyone around them, and it can be solved by learning how to deal with the people who are having suicidal. Suicide is the act or instance of taking ones life voluntarily and intentionally. Suicide may seem like something that doesnRead MoreSuicide And The Effects On Their Families1648 Words   |  7 PagesFINAL STEP 1:Suicide and the effects it leaves on their Families. I choose to write about Suicide and the affects it leaves on the individual s families. Once you have dealt with this personally you won’t understand what those families have gone through. STEP 2: Family Children Spouse’s/Lovers Friends Everyone/ The World Family: I know first hand how families feel when there has been a suicide in the family. You feel a tremendous amount of pain, hate, guilt, anger, and then you start feelingRead MoreSuicide: A Social Issue on the Rise734 Words   |  3 Pagesdiscovers that their friend commit suicide. Envision this person’s feelings and all of the painful thoughts and memories going through their mind. This person probably feels intense sadness and maybe even betrayal. Do not forget the suicide victim’s parents. Their own child felt worthless enough to kill themselves. The students at the victim’s school have confusion, start rumors, and gossip. All of the victim’s friends feel as if the suicide happened because of them. Everyone feels as if they could haveRead More Wole Soyinkas Death and the Kings Horseman Essay1635 Words   |  7 Pageselement of the play is placed in terms of two extremes, and the cultures must be considered one of those pairs. Suicide is no exceptio n to this examination; it must be seen in the conflicting lights that Soyinka gives us: British vs. Yoruban, physical vs. metaphysical, personal vs. social; and an expression of failure vs. a form of redemption. In examining how the play divides suicide so completely through these lenses, we can better understand the actions of Elesin and Olunde.In the Yoruban worldRead MoreIs There really a Link Between Depression and Suicide?1434 Words   |  6 PagesWhen the word suicide comes to the minds of some, it can be very immobilizing. After all, it is a very serious, deep, and dark topic to converse about. Those who commit suicide have most likely had a history of depression. This is what makes most logical sense. What seems to be the problem though? So many people experience depression. Why should this matter? Depression can be something someone has to live with temporarily, but if the emotions go to as far as killing ones self over it, then thatRead MoreMaine s Suicide Prevention Prog ram1267 Words   |  6 Pagesproactive prevention program for suicide. Maine’s suicide rate among all ages is unreasonably high. It is especially disconcerting to have a high rate among young adults. According to the Maine Suicide Prevention Program, one suicide happens every two days or 180 suicides year in Maine. It is the tenth leading cause of death among all age bracket in Maine. It is the second leading cause of death for ages 15 to 24; and the fourth leading cause in ages 10 to 14. (â€Å"Maine Suicide Prevention Program†) ThereRead MoreTeen Suicide Essay866 Words   |  4 PagesNydria Daniel Leslie Campos Enc1101 31 October 2017 Emotional Suicide amongst Teens Suicide has become an extremely important social issue in our society. Did you know that suicide rate is the 10th leading cause of death in the United States according to the A.F.S.P (American Foundation for Suicide Prevention)? Teen suicide rates continue to increase every year according to statistics. Today, teens are having mental struggles that can affect their everyday lifestyle and they can’t seem to find anyone

Male Infertility A Summary Health And Social Care Essay Free Essays

string(46) " alterations in sensed or existent sex drive\." Approximately 15 of twosomes dont win in bring forthing a gestation despite regular attempts, over the class of a twelvemonth, of unprotected sexual activity.1 A male physiological status issue is known in some 50 per centum of those instances and is entirely accountable in 20 per centum of all couples.2 Male sterility physiological conditions are attributed to a figure of causes together with minor factors including sex gland toxin secernment disfunction, bodily upsets, varicoceles, male generative secretory organ failure, ejaculatory upsets, and physiological conditions. We will write a custom essay sample on Male Infertility A Summary Health And Social Care Essay or any similar topic only for you Order Now 3 It is critical to descry the cause ( s ) and supply intervention ( s ) if the implicit in issue is correctable. If a selected intervention is non available ; the beginning of the male issue physiological status is n’t correctable, alternate picks like assisted reproduction techniques ( ART ) could exist.4 The pharmaceutical chemist plays a important function in separating medicines that contribute to male physiological status, reding the twosome on curative medicines or compounds efficacious to handle physiological status, and advancing healthy life styles that minimize physiological status factors. The purpose of this paper is to bring forth a wide sum-up of the etiology, appraisal, and intervention of male physiological status. Definitions and Epidemiology The definition of sterility is considered by and large as the inability to recognize construct despite one twelvemonth of normal, unprotected intercourse.5 Within the USA, approximately eight million twosomes are distressed by this physiological status. For healthy immature twosomes, the likeliness of accomplishing gestation at intervals of one twelvemonth of fertility-focused activity is 84 per centum. Despite progresss within the designation and intervention of this physiological status, the successful gestation per centum remains constant.6 The latest rush in petitions for physiological status defect services has been attributed to a bigger consciousness of intervention picks ; an improved rate of openness and credence of the physiological status, and a tendency toward delayed sexual activity and older aged parents both of which are ensuing in extra birthrate jobs. Male Regenerative Physiology The testiss are comprised of Leydig, Sertoli, and specific root cells, that are apt for the syntheses of androgenic endocrines. The Sertoli cells line the seminal tubules within the testicles along side function of the Sertoli cells is to bring forth sex cell support, novice and sustain gametogenesis, and supply ordinance for the assembly of androgenic endocrine necessary for gametogenesis.7,8 The hypothalamic-pituitary-gonadal ( HPG ) axis is the primary generative system that regulates endocrinal and sexual perform. The nervous construction is that in the integrative centre for the productive secernment axis, where it secretes gonadotropin-releasing secernment ( GnRH ) , that releases LH ( LH ) and gonadotrophin ( FSH ) from the ductless secretory organ. When the pituitary, ICSH interacts with receptors on the Leydig ‘s cell membrane within the testicles to synthesise and release androgenic follicle- exciting endocrine binds to the Sertoli cellular tissue receptors to get down and continue gametogenesis. Synthesis and gonadotrophins are regulated by system signals from the cardinal systema nervosum.7,8 Human reproduction needs fertilisation consisting the debut of sperm-containing fluids introduced through the female ‘s vagina. Throughout this event, erectile organ hard-on and interjection are parasympathetic activities and the systema nervosum controls erectile public presentation and semen. The sperm tubules, are a tubular web wound inside the testicles and carry organic structure unstable incorporating mature sperm cell to the urethra via the ejaculatory canals and into the vagina. Periurethral musculus contractions expel the organic structure fluid out of the channel and into the productive tract.7,8 Etiology Azoospermia is outlined because the absence of sperm cell within status within the azoospermic male is sub classified as pre-testicular, testicular, or post-testicular. Pre-testicular: common etiology than alternate causes of male physiological status, hypogonadotropic incompetency ( HH ) is caused by meager follicle-stimulating endocrine and ICSH secretions.2 These inadequacies end in deficient steroid secernment and gametogenesis. HH will originate non-inheritable GnRH lack, Fe overload, familial upsets, pituitary and nervous construction tumours, secernment to boot, general upsets like chronic illnesss, biological procedure lacks, and fleshiness are known as causes of HH.9 Lack: male generative secretory organ lack, typically stated as non-obstructive azoospermia, is apart from obstructor or HPG disfunction. This category of disfunction are frequently extra divided into male generative secretory organ failure. Non-inheritable failure will attest as abnormalcy, male generative secretory organ asepsis, abnormalcies. Non-heritable male generative secretory organ failure are frequently the consequences of injury, male generative secretory organ tortuosity, factors ( e.g. , medicines, general diseases, varicoceles ) , or surgeries that injury the bodily construction of the testes.3 Sing analysis of the overall male population about 40 per centum of work forces showing with male physiological status have varicoceles.10 Post-testicular Lack: typically stated as auto-preventative azoospermia, post-testicular lack is as a consequence of either ejaculatory obstructor of gamete bringing. This type of male physiological status is a is much less common than non-obstructive azoospermia, happens in about 40 per centum of work forces showing with azoospermia.2 The obstructor will go up from either the vessel deferens, epididymis or blurt out canals and may be familial or acquired.3 Idiopathic Sterility: In 30 to forty per centum of all work forces in the US, the underlying male sterility physiological conditions at issue are frequently unknown.3 These work forces normally have n’t any old history of inauspicious result of physical scrutiny or traditional endocrinal research lab analysis. Ejaculate analysis reveals a attenuated assortment of sperm cell, motility, and tonss of unnatural sorts of gamete. These findings normally occur along and are termed oligo-astheno-teratozoospermia syndrome. disquieted male physiological status are frequently attributed to endocrine break as a consequence of environmental pollution, free O groups, or familial abnormalities.3 Medicines and Everyday Factors: Numerous substances are concerned as set uping the cause and impact of medical specialties is troublesome as a consequence of extra unknown factors and minimum sample sizes. Medicine could hold an consequence on male physiological status via uninterrupted sex gland onset toxicity effects, fluctuation of the HPG alliance, loss of interjection, public presentation or both, and alterations in sensed or existent sex drive. You read "Male Infertility A Summary Health And Social Care Essay" in category "Essay examples"11 Recreational and illicit medicine, individually of together with intoxicant, baccy, marihuana, cocaine, and pep pills are on a regular basis cited as causes of both powerlessness and sterility. There are a assortment of medical specialties known as causes of this male physiological status together with psychotherapeutics pharmacologicals such as anti-hypertensives, endocrines, psychotropics, antidepressants, and antibiotics.11,12 Androgenic endocrine replacing is a good knowna common medical etiology of male generative wellness and has a known inauspicious impact on gametogenesis. Man-made vaginal oils or other sexual lubricators are known to suppress gamete motility and lead to either impermanent or lasting sterility. Natural-based lubricators, oil, and vegetable oil deficiency these effects on gamete and should be advocated as alternatives.13 A pharmaceutical chemist will advise the medicine sum-up of patients showing with male sterility male sterility physiological conditions to descry possible drug medical attention causes and graduated table back the necessity for them for farther or extra analysis. Evaluation The American Urological Association ( AUA ) recommends both spouses of an ab initio sterile twosome receive showing if gestation has non occurred at intervals one twelvemonth of normal, unprotected intercourse. Earlier analysis is lower cost if a known physiological status issue exists or a male has intuitions about his birthrate probabilities.2 A old history of birthrate does non t exclude the likeliness of secondary physiological status. Work force with secondary physiological status are assessed in the same mode as work forces whom have n’t initiated gestation. The feminine spouse ought to to boot bear analysis throughout as adult female ‘s generative anatomy is both more complex and capable to greater monthly cyclic fluctuations so males. The basic parts for the analysis of male physiological status embody an in deepness reappraisal of patient history, physical scrutiny, a lower limit of two seeds analyses, and secernment ratings his HPG axis. The patient ‘s past record of issues ( or environmental exposure as a beginning vector ) could find hazard factors and/or behavior forms that have an consequence on birthrate potency. Throughout the physical probe, elaborate attending is given to male secondary gender features. The prostate, scrotal constructions, and testicular constellations are appraised for markers of current or past infections, obstructors, or expansion. The usage of transrectal or external ultrasound, post-ejaculatory chemical analysi s, and familial testing, that are obtained on as indicated. Semen analysis is ever warranted as the basic research lab appraisal for the analysis of faulty male physiological conditions.14 It ( laboratory analyses ) are by and large unequivocal sing seeds quality and volume, gamete concentration, motility, and morphology – with low borders of mistake. These consequences are besides compared with mention scopes and used to determine work forces with unnatural seeds parametric quantities whom could have the benefits of ART like in-vitro fertilisation ( IVF ) or intrauterine insemination ( IUI ) . Both of these options may include intracytoplasmic gamete injection ( ICSI ) . Work force with tunremarkable seeds analyses rarely are the beginning of infertility.1 Treatment Some sterile work forces can accomplish medically or surgically successful construct that is come-at-able with early intercession techniques. Treatment relies on the underlying etiology ab initio, so there needs a well-identified beginning ( s ) of the basic sterility issue for right intervention. If a treatable or correctable physiological status issue is known, it ought to be corrected with these acceptable medical or surgical therapies. Work force with incorrigible, untreatable, or unknown etiologies could hold success in ART. ART processs have been employed in the U.S. since the early 1980 ‘s and have radically enhanced birthrate rates. IVF / ICSI is an enhanced signifier of ART desinged to get the better of the most terrible sterile physiological status or azoospermia by shooting one gamete into the living substance of a mature egg. IVF-ICSI could be a intervention possibility for males with azoospermia, giving birth rates matching to those achieved with IVF while non thos e that are combined with ICSI.15 Azoospermic male generative secretory organ gamete extraction is used to surgically recover gamete which will be useable for IVF-ICSI ; the twosome should be carefully advised on the success rates of gamete harvest home, but it is likewise successful as IVF-ICSI. The hazards related to IVF-ICSI embody sex secretory organ hyper-stimulation syndrome, enlacing or more, perinatal complications, and familial disorders.16 Some twosomes opportunity ART ( an exceptionally expensive process ) while sing pre-analysis by an infertilitycondition specializer ; this is frequently unsafe because some six per centum of work forces evaluated have a important implicit in medical condition.5,17 Pretesticular Lack: Hyperprolactinemia is a serious upset refering the HPA ( hypothalamic-pituitary axis ) and is often mentioned as a sensible cause for HH. Fertility is besides improved by normalising lactogenic endocrine concentrations. Many medicines including Dopastat adversaries, SSRI ‘s ( selective 5-hydroxytryptamine re-uptake inhibitors ) , tricyclic anti-depressants, and elevated estrogen interventions may do hyper-prolactinemia and should be ended if possible in this circumstance.18 Dopamine agonists such as cabergoline or bromocriptine are the optimum interventions selected for most patients with hyperprolactinemia.18 Gonadotropins can be used in the intervention of HH with root causes of hypothalamic or pituitary syndromes non connected with hyper-prolactinemia. Human chorionic gonadotrophin ( human chorionic gonadotropin ) has organic actions similar to LH but has a increased half life. Chiefly initiated by itself at 1,500 to 2,000 IU – three times a hebdomad via intramuscular or hypodermic in the thigh or natess for 18 to 24 hebdomads. Then it is titrated at two-week meantimes to derive serum T factor concentrations between 310 and 520 ng/dL. Seminal fluid semen is appraised for spermatogenesis every two to four hebdomads. If sperm concentrations remain deficient after six to twelve months of therapy, the therapy should be supplemented with a FSH readying. Men sing human chorionic gonadotropin must be advised on the possible side effects such as gynecomastia ( hypertrophied chests ) , migraine concerns, and mastalgia ( breast hurting ) .19 FSH is compounded as or recombinant human FSH ( r-hFSH ) or human menopausal gonadotrophin ( hMG ) . Formulations of hMG contain refined, concentrated extracted parts of LH and FSH, while r-hFSH is comprised of merely FSH. hMG is the best pick overall because of comparable efficaciousness and markedly reduced monetary values when matched with r-hFSH. The first dose of hMG is 80 IU delivered at two twenty-four hours intervals and titrated to 160 IU. Though hMG is normally good accepted, concern, mastalgia, and injection site responses are normally described.20 GnRH therapy is an off-label usage for the intervention of HH caused by hypothalamic complaints. When nominal testosterone degrees are realized, the dosage is stabilized ; and testicular capacity and seminal fluid analyses are made every month. Problems such as haematoma, phlebitis and infection occur in about seven per centum of patients.21 Males utilizing GnRH therapy must be instructed by their physician to reexamine the needle interpolation site day-to-day and unwrap to the primary physician any tenderness, swelling or unstable leaking. Testicular Lack: Hypergonadotropic hypogonadism is a consequence of dysfunctional testesIt is defined by elevated gonadotrophins, lowered testosterone, oligospermia, or azoospermia. It is normally referred to as primary testicular failure. males with this status rarely win in paternity via intercourse due to seminiferous tubule impairment.22 Gonadotropin therapy ineffective under this circumstance, so IVF-ICSI is typically required for a positive result of fertilisation. The intervention of varicoceles remains extremely controversial. There is no consensus about the value of intercessions. One gold criterion clinical test suggested that a varicocelectomy in work forces with touchable varicoceles improved seeds factors and increased the opportunities of a self-generated gestation within one twelvemonth compared with surveillance.23 The AUA recommends varicoceles fix be made available as a possible redress to any twosome seeking to accomplish gestation if: the varicoceles is touchable, the twosome has a documented history of unproductiveness ; the female is fecund ; and the adult male has at least one untypical seminal fluid or sperm factors. IVF whether used with ICSI or non, can be considered when there is the basic ground to see handling a female sterility cause, notwithstanding the manifestation of varicoceles and suboptimal seeds values.10 Post-testicular Lack: Treatment picks for sterility due to clogging azoospermia take history of both IVF-ICSI and microsurgical techniques such as vasectomy reversals.24 Ejaculatory disfunction, specifically the inability to chuck out any seminal fluid, is treatable with alpha-adrenergic agonists that aid ejaculation.25 This attack can transform males with unsuccessful emanation to backward interjection and so seminal fluid is retrieved for reproduction intents. Idiopathic Sterility: The medical community is divided on the proper direction of idiopathic sterility. Any figure of medical therapies remain endeavores to better gestation rates irrespective of cogent evidence of efficaciousness. An AUA scrutiny of birthrate specializers cite clomiphene citrate ; human chorionic gonadotropin ; and anastrazole as typically prescribed medicines for idiopathic male infertility.26 Drumhead Infertility affects the U.S. , with several necessitating medical intercession to recognize gestation. It ‘s indispensable that each spouse be wholly evaluated for beginnings of the issue ( s ) in order to measure and enhance interventions ; and to minimise morbidity due to come-at-able implicit in medical conditions. The pharmaceutical chemists function in wellness attention, along with the primary sterility specializer, affords the opportunity to descry medicines with potentially inauspicious effects on birthrate ; suggest different medicine, and advocate patients on the right usage of medical specialties. Recent progresss in the etiology of sterility and the function of combinative therapies in ART have improved results for sterile twosomes. However extra analysis is required to determine the full scope of unknown causes of male physiological status and to develop simpler, more effectual and less dearly-won interventions. How to cite Male Infertility A Summary Health And Social Care Essay, Essay examples

Role Models free essay sample

True role models are those who possess the qualities that we would like to have and those who have affected us in a way that makes us want to be better people. Gandhi, known to many as a true role model, dedicated his life to studying in England to become a lawyer to benefit and defend the rights of immigrants. Mother Teresa thought of by many as a living saint among us, has dedicated her life to advantage the disadvantaged and poor. These truly selfless people are true role models and provide the world with inspiration and someone to look up to. Martin Luther King Jr. was my choice because I believe his speech â€Å"I have a dream† in 1968 was a speech that helped change the cultural values and beliefs of that time. Cathy freeman has one six gold medals throughout her career, she has also started a charity which helps indigenous kids stay in school and have a better future. We will write a custom essay sample on Role Models or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page January 15th 1929, in Atlanta, Georgia, USA, Martin Luther King Jr. was born. In 1968 one of the best speeches of all time was made, Martin Luther King Jr. â€Å"I have a dream†. This speech changed everything; Martin Luther King Jr. had a dream that one day all races/cultures came together and be treated equally, that dream came true. Martin Luther King Jr. spent his whole life working and studying to change the laws and help black Americans receive the same rights as white Americans. I admire him because he never gave up on his dream, he fought for people’s rights, he fought for civil rights and he didn’t stop until all races were equal. Martin was a man of peace and harmony, although what he was doing was a good thing, many people hated him for what he believed in, he was unfortunately assassinated in 1968. Every year in America they have a holiday in January in his honor. On the 19th of February 1973 at Slade Point Mackay in Queensland. Norman and Cecilia Freeman were blessed with a beautiful baby girl who was bound to be a star. Cathy Freeman had a very long sports career. In the time of 1990-2003 she won six gold medals, two silver medals, and one bronze medal. Cathy Freeman was the first aboriginal commonwealth games gold medalist at the young age of 16 in 1990. In 2007 the â€Å"Cathy Freeman foundation† started. The foundation works to provide over 600 indigenous children in the Palm Islands the truancy rates are up to 55% less than 10% of the students graduate from High School. The foundation provides educational programs and pathways, to lead them towards a better and brighter future. Palm Island is known as one of the largest indigenous communities in Australia. Kathy freeman is a women who has changed the lives of many and will be known as a role model and saint for many years to come. In conclusion, these models will be known and honored for many years, they have fought for rights and they have helped the lives of many. Thank you

Position paper The Love Song of J.Alfred Prufrock Essays

Position paper: The Love Song of J.Alfred Prufrock and The Wasteland T. S. Eliot - a famous poet and essayist, awarded with the Nobel Prize in Literature, is the author of the two poems mentioned above. They both are great representatives of the Modernist movement. The Love Song of J.Alfred Prufrock is a poem published in 1915, which automatically indicates the period of the WW I. Ezra Pound is the man who actually encouraged the publication of the poem. The work itself is full of references to the Bible, as well as Dante Alighieri, Shakespeare and John Donne. Eliot narrates the experience of Prufrock using the stream of consciousness technique. This poem is a dramatic interior monologue of an urban man, stricken with feelings of isolation and an incapability for decisive action. The poem begins with an epigraph from Dante's Inferno spoken by Guido da Montefeltro, and that is the frame of the whole poem which is very important for the understanding of the poem itself. The speaker is a deceptive narrator who, in different parts of the poem, can be romantic, desperate and also sad, lonely man. The rhyme is irregular, there are shifts between the past and the future and this is actually a passive poem si nce nothing actually happens - there is no great action. A poem consisting numerous similes, synedoches, imagery, metaphors, sarcasm. In the first stanza of the poem we can found a reference to gas, also there is no romance, only a sort of invitation to accept the brutality of life. Some problem in communication seems obvious, there is no romanticized picture. In the first stanza, the third line (,Like a patient etherised upon a table;") is what gives complexity to the poem. The Love Song of J.Alfred Prufrock is where the whole reality is dislocated, displaced, and that is revealed by cuts of the images. Uncertainty is also one of the key things here since the speaker himself does not know what he wants, but there is also the uncertainty of every sort of moevement, expression, etc. The second stanza is the one which repeats itself throughout the poem a few times, mentioning women, room and Michelangelo, and with that stanza Eliot almost seems like mocking us. This ca n be analyzed as the way how writer wants to persuade us to give up from the poem since it is very complex, but at the same time he wants us to continue, to ask questions about everything. The yellow fog and the yellow smoke (mentioned in 3rd and 4th stanza) are associated with a gas mask, which was actually a symbol of WW I. As I have already mentioned, there are some references to Dante's Inferno especially because of the theme of going to hell because of love. In the poem there are also 'battles' between individual and society, and also the preoccupation with time - time represents the circle of life, and we both have and do not have enough time! In the poem everything seems simply jumbled up, there is no cohesion. Prufrock is a man with the inability to translate his thoughts into words and feelings for others. Laurence Perrine described the poem as consisting of , the apparently random thoughts going through a person's head within a certain time interval, in which the transitional links are psychological rather than logical , " which actually summarizes everything in a sentence. In the end, he asked questions but he had never answered them, and he became an old, sad man, whose life has passed. The Wasteland is another Eliot's great poem which is usually regarded as the cen tral work of Modernist poetry. Published in 1922, consisting of 434 lines, this work is not a dramatic monologue in its entirety, but is considered an epic. This is an epic because it fulfills the following criteria / characteristics: -a long narrative poem, -seroiusness, -high-position characters, -vast setting, -supernatural intervention, -the importance of the story for a nation . The Wasteland can also be considered as a kind of a patchwork, as the poem is fragmented. This fragmentation reflects the (speaker's) state of mind: overwhelmed with worries, inable to focus on one thing, thus creating

Microsoft essays

Microsoft essays United States vs. Microsoft Corporation Microsoft first came under serious government scrutiny in 1990, and was sued by the US Government for violations of the Sherman Antitrust Act in early 1994. After a series of accusation and rebuttals, Microsoft entered into a consent agreement with the United States in 1995 that required it to offer a version of its Windows 95 operating system without its Internet Explorer browser. Only one manufacturer, Packard Bell licensed this browser less version, and then only for some of its laptop computers. The consent decree also contained a few other restrictions, which Bill Gates, chairman of Microsoft, termed nothing. As a result of this consent decree, the Government dropped its charges against Microsoft. The consent decree also prohibited Microsoft from requiring OEMs (Original Equipment Manufacturers) to license any other product as a condition of their Windows licenses. The Government continued its investigation into Microsoft, primarily at the urging of Microsofts competitors who felt that Microsoft was ignoring the conditions of the consent decree. Netscape and Sun Microsystems continued to pressure the DOJ for action. The DOJ continued its investigations and actively pursued investigations into the alleged monopolistic activities of Microsoft Corporation. During the course of the investigation, Microsoft and the DOJ (Department of Justice) continued to negotiate a new consent decree. After 18(eighteen) unsuccessful drafts, the DOJ, in conjunction with 20 (twenty) states attorneys general, filed suit against Microsoft on May 18, 1998. The complaint charged Microsoft with four counts of violating the Sherman Act, with two violations under Section 1 and two violations under Section 2 . The charges were : Section 1 (count a) Exclusive Dealing Microsoft had forced computer companies that used its Windows operating system to sign agreements tha...

Mary Easty - Salem Witch Trials

Mary Easty - Salem Witch Trials Mary Easty Facts Known for: hanged as a witch in the 1692 Salem witch trialsAge at time of Salem witch trials: about 58Dates: baptized August 24, 1634, died September 22, 1692Also known as: Mary Towne, Mary Town, Mary Esty, Mary Estey, Mary Eastey, Goody Eastie, Goody Easty, Mary Easte, Marah Easty, Mary Estick, Mary Eastick Family background: Her father was William Towne and her mother Joanna (Jone or Joan) Blessing Towne, accused once of witchcraft herself. William and Joanna arrived in America around 1640. Among Marys siblings were Rebecca Nurse (arrested March 24 and hanged June 19) and Sarah Cloyse (arrested April 4, case dismissed January 1693). Mary married Isaac Easty, a well-to-do farmer born in England, around 1655 - 1658. They had eleven children, seven alive in 1692. They lived in Topsfield, rather than either Salem Town or Village. Salem Witch Trials Rebecca Nurse, Mary Eastys sister and a well-respected matron, was denounced as a witch by Abigail Williams and arrested on March 24. Their sister, Sarah Cloyce, defended Rebecca, and was ordered arrested on April 4. Sarah was examined on April 11. A warrant was issued for Mary Eastys arrest on April 21, and she was taken into custody. The next day, she was examined by John Hathorne and Jonathan Corwin, as were Nehemiah Abbott Jr., William and Deliverance Hobbs, Edward Bishop Jr. and his wife Sarah, Mary Black, Sarah Wildes, and Mary English. During Mary Eastys examination, Abigail Williams, Mary Walcott, Ann Putnam Jr., and John Indian said that she was hurting them, and that their mouths were stopt. Elizabeth Hubbard cried Goody Easty you are the woman.... Mary Easty maintained her innocence. Rev. Samuel Parris took the notes on the examination. E: I will say it, if it was my last time, I am clear of this sin.Of what sin?E: Of witchcraft. Despite her assertions of innocence, she was sent to jail. On May 18, Mary Easty was set free; existing records do not show why. Two days later, Mercy Lewis experienced new afflictions, and she and several other girls claimed to see Mary Eastys specter; she was charged again and arrested in the middle of the night. Immediately, Mercy Lewiss fits ceased. More evidence was gathered by deposition and during several days of examination of Mary Easty in late May. A jury of inquest considered Mary Eastys case on August 3-4 and heard testimony of many witnesses. In September, officials gathered witnesses for the trial of Mary Easty among others. On September 9, Mary Easty was pronounced guilty of witchcraft by a trial jury and sentenced to death. Also found guilty that day were Mary Bradbury, Martha Corey, Dorcas Hoar, Alice Parker, and Ann Pudeator. She and her sister, Sarah Cloyce, petitioned the court together for a fayre and equall hearing of evidence for them as well as against them. They argued that they had no opportunity to defend themselves and were not allowed any counsel and that spectral evidence was not dependable. Mary Easty also added a second petition with a plea was focused more on others than herself: I petition your honors not for my own life, for I know I must die, and my appointed time is set .... if it be possible, that no more blood be shed. On September 22, Mary Easty, Martha Corey (whose husband Giles Corey had been pressed to death on September 19), Alice Parker, Mary Parker, Ann Pudeator, Wilmott Redd, Margaret Scott, and Samuel Wardwell were hanged for witchcraft. Rev. Nicholas Noyes officiated at this last execution in the Salem witch trials, saying after the execution, What a sad thing it is to see eight firebrands of hell hanging there. In a quite different spirit, Robert Calef described Mary Eastys end in his later book, More Wonders of the Invisible World: Mary Easty, Sister also to Rebecka Nurse, when she took her last farewell of her Husband, Children and Friends, was, as is reported by them present, as Serious, Religious, Distinct, and Affectionate as could well be expressed, drawing Tears from the Eyes of almost all present. After the Trials In November, Mary Herrick testified that Mary Eastys ghost visited her and said that she was innocent. In 1711, Mary Eastys family received 20 pounds compensation and Mary Eastys attainder was reversed. Isaac Easty died on June 11, 1712.

Jefferson's view about the Missouri Compromise Assignment

Jefferson's view about the Missouri Compromise - Assignment Example It is interesting to consider the view of Jefferson with the benefit of hindsight. The admission of Missouri as a slave state would have meant that the number of slave states within the Union would outnumber the free states by one, hence the compromise of allowing Maine to enter the Union as a free state. By the start of the Civil War, 25 states supported the federal government and 11 states were part of the Confederacy, and by the end of the Civil War the Union had prevaled. In a sense, Jefferson was right to have misgivings because the Union as it was in 1820 was destroyed, and the Missouri Compromise was one of the triggers for the start of the Civil War (McPherson & Hogue, 2009, p19). The Missouri Compromise is said to have exposed slavery as a contentious issue, and of course the Civil War was a response to slavery. However, Jefferson was not completely wrong. He also described the Missouri Compromise as the knell of the Union, where knell is taken to mean a solomn announcement of death. The Union as it was then died, perhaps, but the Civil War did end in a Union victory and thus the Missouri Compromise can be said to have strengthened the Union infinitely. The Missouri Compromise was not the only source of growing tensions in the US. In the 1840s, the American-Mexican war took place in response to the Mexican designs for the state of Texas (one of the states supporting slavery in the Confederacy). It was the American victory (and subsequent permanent acquisition of the state of Texas, amongst others) that led to the next Compromise with regard to slavery, that of 1850 (McPherson & Hogue, 2009, p88). The Compromise of 1850 was a bill defining the status of the newly aquired states within the United States, something that diffused the immediate political problems but did not, evidently, remove the need for the Civil War. We can say that

Topic Responses Essay Example | Topics and Well Written Essays - 500 words

Topic Responses - Essay Example Stem cell research entails investigations on basic cells that have the ability to create other cells. Stem cell research has always been a controversial issue, but from my perspective, I believe it will have a lot of advantages (Cohen, 2012). Stem cell research will provide a breakthrough in medicine through coming up with means of treating some of the incurable diseases present todays (Cohen, 2012). With proper advancement of this field and proper channeling of the knowledge in stem cell, management of some incurable diseases might become possible in the future when they can manage to make the stem cells regenerate newer cells (Cohen, 2012). Bacteria are unicellular living microorganisms whereas viruses are nonliving. Viruses often live in a host in order to multiply whereas bacteria can even grow on any non-living surface (Cohen, 2012). Furthermore, viruses often invade a given host’s cells and then turn the given cell’s genetic material to make their own products (Cohen, 2012). Bacteria on the other hand carry their machineries needed for growth and multiplication with them. Viruses only carry information inform of DNA or RNA packaged in a proteins coat (Cohen, 2012). The commonest method used in identification of most bacterial species is the gram staining method (Cohen, 2012). This method is often used in identifying gram positive and gram negative bacteria on their basis of their cell wall properties. The first stain applied is the crystal violet, which then the bacteria is treated with a given mordant (Cohen, 2012). Later, the bacteria is washed by a decolorizing agent like alcohol then stained with safranin (red dye). Gram positives will be stained violet while gram negatives pink (Cohen, 2012). Acid fast staining is often used for bacteria that are not gram staining. It is mostly used for acid fast bacteria like

European Year of Education through Sport 2004 Essay Example for Free

European Year of Education through Sport 2004 Essay Research, analyse and critically examine the (European Unions) European Year of Education through Sport 2004, illustrating your answer with examples from European countries. Sport has been a major arena for the display of popular European values ever since the very first recorded Ancient Olympics were held at Olympia in 776 B.C. The Olympics of Ancient Greece and subsequently the modern Olympics gave rise to the ideology of Olympism, a way of life that embodies through sport these qualities and values. In the years that have passed, the changing face of sport has modelled and re-modelled itself in line with contemporary trends and technological advancements, but the core beliefs have remained the same. Whilst even then in its infancy, sport had to deal with bribery and corruption, with politics and commercialism; the same evils that have plagued the sporting world at the highest level ever since; sport has survived, and the ethos of sport and Olympism continue to be heralded as the archetype of health, vitality and virtue. In September 2003 a Eurobarometer survey was carried out, in order to establish the general public feelings towards education through sport. The results it returned were unswerving in their support. Almost two-thirds of the survey sample cited team spirit as the most important sporting value, whilst 70% were in favour of a harder crackdown on doping in sport. Amongst other revelations of a similar trend it is notable that the 2 highest responses when asked if the EU should do more to promote education through sport were those of Greece (90% said yes) and Portugal (85%). These of course will be the 2 main focal points for sporting excellence in 2004; hosting the Olympic Games and the European Football Championships respectively. It is clear that the officials of the European Union share the belief that the prominent values and health benefits that can be garnered from education through sport are desirable. Following the conclusion of the Eurobarometer survey and further research, a budget totalling à ¯Ã‚ ¿Ã‚ ½11.5 million was made available specifically for the initiative they dubbed The European Year of Education through Sport (EYES). The allocation of the budget is divided, in simple terms, as described on the InfoBase Europe website, (www.ibeurope.com): A budget of à ¯Ã‚ ¿Ã‚ ½11.5 million will be available to support meetings, campaigns and events designed to further the aims of the Year throughout the European Union. Whilst à ¯Ã‚ ¿Ã‚ ½11.5 million may appear at first glance to be a substantial amount, further examination reveals otherwise. To be simplistic in analysis, let us say that the funds were equally divided amongst the European Unions 15 member states; this would leave à ¯Ã‚ ¿Ã‚ ½766,667 (or à ¯Ã‚ ¿Ã‚ ½522,575 [source: www.xe.com]) per nation to distribute internally to cover the entire year. This would work out at around à ¯Ã‚ ¿Ã‚ ½14,744 or à ¯Ã‚ ¿Ã‚ ½10,050 per week for the whole country, far less than the wage of some professional athletes. The UK branch of EYES has 3 key objectives: 1. Promote EYES in the UK and on a pan-European basis. 2. Give as many people as possible access to the work being undertaken during the EYES 2004 programme. 3. Engage more young people in physical activity and sport, enhancing other developments in the field in the UK. These objectives run parallel with those of the EU as a whole (see annexe 1). In terms of promotion, the initiative is being spearheaded by an All-Star team of popular former and current stars of European sport; the most familiar of these perhaps being Jurgen Klinsmann, Clarence Seedorf, Amelie Mauresmo and Sir Steven Redgrave. Alongside these 5 are another 37 individuals (as well as the Latvian National Football Team), ranging from internationally famed to somewhat obscure, all of whom are committed to actively supporting the campaign. (http://www.eyes-2004.info/254.0.html) There seems to be a solid base from which to build a real Europe-wide success. In addition to the All-Star Team, EYES can boast partners from all over Europe, from a variety of different sports as well as many Governmental ministries and Educational Associations, 4 TV Channels and, perhaps most significantly, Sponsorship from VISA and the German travel company Vietentours. There will certainly be a significant amount of publicity surrounding EYES as the year goes on. The logo, accompanied by its slogan (move your body, stretch your mind) will be on display at nearly 200 events during 2004, including the Olympic Games, the Paralympic Games and Euro 2004. It appears that from a promotional point of view, as well as the infrastructure, the EU has got it right. There will be plenty of opportunities for people to find out about and participate in EYES. But then what? Even if we were to blanket the entire continent with an awareness of EYES; even if every school in every nation participated; what next? 2005 will not be the European Year of Education through Sport, II. Surely the priority must be to lay down the foundations for future and continuing education through sport throughout the continent? Any continuing legacy or suchlike goes unmentioned in the aims and objectives sections of EYES on both the official website and InfoBase. The focus seems to be on getting as many people interested in sport as possible, then assuming their enthusiasm will remain at a constant level without further promotion. It implies a level of naivety in terms of the EUs awareness of the seemingly obvious expendable novelty value that can be associated with most short-term governmental and pan-European events of this ilk. There is no function in place to prevent the project from slipping into history without having made any real long-term difference to the education of the public through continuing participation in sport. The official UK website (www.eyes2004.org) contains information for schools on how to get involved, news updates on EYES projects and media releases, and online challenges for schools to take part in by inputting results from different activities into a database to create live, on-line competition between schools (http://www.eyes2004challenges.org/splash.htm) This attempts to address the access aim of the website; whether or not it does this remains to be seen. In my personal experience, the efforts of the British arm of the project so far appear to have been poor, especially on the promotional side. Public awareness seems to be non-existent; I have mentioned EYES to many people, young and old, at every level of the education system; from my neighbours primary school children to my 16 year old brother, to my Mother, (a project manager at the local 6th form college). Neither any of them, nor any of the others I spoke to were previously aware of the EYES. Whilst I am aware that this casual sampling cannot be considered in any way to be indicative of the entire British population, they dont exactly imply a resounding success of the project in my local area. However, it is important to note that in this, as in all cases, only 4 months of the year have passed and there is still time for awareness to be created. There are 5 projects currently running here in the UK: The use of sport and education for the social inclusion of asylum seekers and refugees. (Loughborough University) Basic Skills and Education through Sport (Hull City Council) Clean Start programme (UK Sport) Learning Through Football: Euro 2004 (Football Association) Leeds Education Activity Partnership (Leeds City Council) http://www.eyes2004.org/projectnews.htm The first project on the list highlights the poor promotional aspect perfectly. Whilst it is being run here at Loughborough University; the level of awareness of the project itself and of EYES as a whole has been minimal. Continental Europe, however, may prove to be a different story. Whilst the British Physical Education system is comparatively relaxed in its decentralisation, possibly leading to the aforementioned ineffectiveness in the dissemination of the EYES message, the French political infrastructure, for example, may prove a far more effective and efficient vehicle for the promotion of EYES due to its highly centralised nature. Another aspect is to promote the value of voluntary work for the young and the benefits it can provide for informal education. An example of this is in Portugal where by The Portuguese Youth Institute supported by the European Voluntary Service are giving children under the age of 16 the opportunity to help out in European Football Championships 2004 as ball boys and holding flags and banners before games. The aim of the scheme is to bring young people from different communities and racial backgrounds together through voluntary participation in sport. It may also be argued that, whilst 2004 may have initially appeared to be the ideal year for EYES, with 2 internationally prestigious sporting events being hosted in Europe; the reality may be somewhat different in that EYES could well be overshadowed to the point of insignificance by both Euro 2004 and the Athens Olympics. To make a conclusive statement about the success of EYES at this early stage in the year would I feel be somewhat naà ¯Ã‚ ¿Ã‚ ½ve. It can be said however, that the right building blocks have been put into place in order to make it a success. The infrastructure and the organisational aspect is far-reaching enough to be of use to the whole continent; whilst remaining centralised enough in key areas to focus on the same goals. The promotional side is again set up right, with representatives from many sports and many countries being involved from the high-profile to the less glamorous. Whilst the signs of implementation of EYES in schools are encouraging; LEAPS (Learning and education through activity and participation in sports) in Dublin; Basic skills and Education through Sport (Hull); Together in Sport for growing up (Italy); the true results of EYES success in schools may take some time due to the enormous amount of feedback required to get a realistic overview of all events and projects. The apparent lack of continuation in terms of the aims and objectives of the initiative can be put down to one of two things. One is that the EU are banking on the continuing success of a one-off push into sport, ignoring the possibility of a speedy return to the low participation rates of recent years. The more likely explanation is that, whilst the EU realise that the effects of EYES may wear off as the future years go by, it will be more effective, given the comparatively small budget available, to concentrate on getting the message out there to as many people as possible this year than to try to implement long-running programmes with less public awareness. Ultimately the deciding factor on the success or failure of EYES, as with most things, will be the budget. Even if, as suggested, the money is directed in the correct manner with minimal amounts of wastage, it is still a relatively insignificant sum on an international scale. I would predict that for there to be any lasting impression left by EYES on the future education through sport in this continent, the amount of funding behind the initiative would have to be substantially larger. Bibliography http://www.museum.upenn.edu/new/Olympics/olympicorigins.shtml (Accessed 15/03/04) http://www.ecdel.org.au/whatsnew/2003/sports.htm (Accessed 15/03/04) http://www.ibeurope.com/Database/Factsheets/F050eyes.htm (Accessed 15/03/04) http://www.europa.eu.int/comm/sport/key_files/annee_eur/a_2004_en.html (Accessed 15/03/04) http://www.xe.com/ucc/ (Accessed 15/03/04) http://www.eyes2004.org/splash.htm (Accessed 17/03/04) http://www.eyes2004.org/projectnews.htm (Accessed 18/03/04) http://www.eyes-2004.info/254.0.html (Accessed 18/03/04) http://www.eyes-2004.info/4138.0.html (Accessed 18/03/04) Annexe 1 The Aims of EYES (http://www.ibeurope.com/Database/Factsheets/F050eyes.htm) The aims of the European Year are: (a) to make educational institutions and sports organisations aware of the need for cooperation in order to develop education through sport and its European dimension, given the very great interest that young people take in all kinds of sport; (b) to take advantage of the values conveyed through sport to develop knowledge and skills whereby young people in particular can develop their physical prowess and readiness for personal effort and also social abilities such as teamwork, solidarity, tolerance and fair play in a multicultural framework; (c) to promote awareness of the positive contribution that voluntary activities make to non-formal education, especially of young people; (d) to promote the educational value of pupil mobility and exchanges particularly in a multicultural environment through the organisation of sporting and cultural contacts as part of school activity; (e) to encourage the exchange of good practice concerning the role sport can play in education systems to promote the social inclusion of disadvantaged groups; (f) to create a better balance between intellectual and physical activity in school life by encouraging sport in school activities; (g) to consider the problems relating to the education of young sportsmen and sportswomen taking part in competitive sports.

Caribbean History :: Socio-Cultural Areas Culture Islands Essays

Caribbean History I. A Note on Historical Methodology: The conventional method of studying history consists of a chronological process. For example, the history of the ‘New World,’ or in particular the history of the Caribbean seems to originate in 1492, the year Columbus mistakenly landed upon Hispanola. Not long after the discovery of the New World, the age of European colonialism in the Americas emerges. This condensed version of the first several decades of European influence in the New World are the common historical accounts rendered about early Caribbean history. How effective and accurate is this seemingly Eurocentric rendition of Caribbean History? There may not be one specific right or wrong answer to this inquiry. However, there are alternative methods of unveiling or unmasking a history lesson by simply starting in media res (in the middle of things) or even in the present times. This methodology of studying history is indeed a retracting and unmasking process in which society and culture convey the history of a particular country or region as the Caribbean. In order to fully grasp the intricacies and complexities of Caribbean one must scrutinize and in a sense deconstruct the social and cultural fibers of the Caribbean. The remnants of colonialism in the Caribbean have created a history manifested in the imagery of society and culture. History in the Caribbean can be unveiled in skin tones and rumbas. The history of the Caribbean lives in architecture as well as behind church doors. Thus, in order to learn about the Caribbean, one must ‘unlearn’ or deviate from the Eurocentric rendition of history in the Caribbean. In the Caribbean, the present (culture and society) tells many truths about the past. II. Methodology in Practice: Michelle Cliff’s novel Abeng and her essay "If I Could Write this in Fire" personify the historical process in the Caribbean. Cliff’s works portray the images of the political, social, cultural, and economic issues discussed by Sidney Mintz and Antonio Benitez-Rojo. Cliff’s literary works depict the contemporary social and cultural constructs of Jamaican society. In this process of interpretation and devolution of Michelle Cliff’s portraits of Jamaican society the remnants of colonialism truly become apparent. Consequently, Cliff’s desire to make sense of the current deplorable conditions of racial inequality has prompted her to ‘look back’ and as she states in her essay: To try and locate the vanishing point: where lines of perspective converge and disappear. Lines of color and class. Caribbean History :: Socio-Cultural Areas Culture Islands Essays Caribbean History I. A Note on Historical Methodology: The conventional method of studying history consists of a chronological process. For example, the history of the ‘New World,’ or in particular the history of the Caribbean seems to originate in 1492, the year Columbus mistakenly landed upon Hispanola. Not long after the discovery of the New World, the age of European colonialism in the Americas emerges. This condensed version of the first several decades of European influence in the New World are the common historical accounts rendered about early Caribbean history. How effective and accurate is this seemingly Eurocentric rendition of Caribbean History? There may not be one specific right or wrong answer to this inquiry. However, there are alternative methods of unveiling or unmasking a history lesson by simply starting in media res (in the middle of things) or even in the present times. This methodology of studying history is indeed a retracting and unmasking process in which society and culture convey the history of a particular country or region as the Caribbean. In order to fully grasp the intricacies and complexities of Caribbean one must scrutinize and in a sense deconstruct the social and cultural fibers of the Caribbean. The remnants of colonialism in the Caribbean have created a history manifested in the imagery of society and culture. History in the Caribbean can be unveiled in skin tones and rumbas. The history of the Caribbean lives in architecture as well as behind church doors. Thus, in order to learn about the Caribbean, one must ‘unlearn’ or deviate from the Eurocentric rendition of history in the Caribbean. In the Caribbean, the present (culture and society) tells many truths about the past. II. Methodology in Practice: Michelle Cliff’s novel Abeng and her essay "If I Could Write this in Fire" personify the historical process in the Caribbean. Cliff’s works portray the images of the political, social, cultural, and economic issues discussed by Sidney Mintz and Antonio Benitez-Rojo. Cliff’s literary works depict the contemporary social and cultural constructs of Jamaican society. In this process of interpretation and devolution of Michelle Cliff’s portraits of Jamaican society the remnants of colonialism truly become apparent. Consequently, Cliff’s desire to make sense of the current deplorable conditions of racial inequality has prompted her to ‘look back’ and as she states in her essay: To try and locate the vanishing point: where lines of perspective converge and disappear. Lines of color and class.

Easy Way to Learn Tax

C. S. Executive Tax Law Dec. 09 Solved Ans. 1 Qn. 1. (A) Choose the most appropriate answer from the given options in respect of the following having regard to the provisions of the relevant direct, tax laws (i) Income-tax in India is charged at the rate(s) prescribed by — (a) The Finance Act (b) The Income-tax Act (c) The Central Board of Direct Taxes (d) The Ministry of Finance Solution: (a)The Finance Act (ii) Under the Income-tax Act, 1961, depreciation on machinery is charged on — (a) Purchase price of the machinery (b) Market price of the machinery (c) Written down value of the machinery d) All of the above. Solution: (c) Written down Value of the machinery (iii) Income accruing in India in previous year is taxable for — (a) Resident (b) Not ordinarily resident (c) Non-resident (d) All of the above. Solution (d) All of the above (iv) Sandeep purchased a house for his residential purpose after taking a loan in January, 2007. During the previous year 2008-09, he paid interest on loan Rs, 1,67,000. While computing income from house property, the deduction is allowable to the extent of — (a) Rs. 30,000 (b) Rs, 1,00,000 (c) Rs. 1,67,000 (d) Rs. 1,50,000. Solution: (d) Rs. ,50,000 (v) Which of the following is an ‘asset' under section 2(ea) of the Wealth-tax Act, 1957 — (a) Equity shares in a company (b) Balance in provident fund (c) Motor car held as stock-in-trade – (d) Jewellery for personal use. Solution: (d) Jewellary for personal use (B) Re-write the following sentences after Filling-in the blank spaces with appropriate word(s)/figure(s) : (i) Deduction for bad debt is allowed to an assessee carrying on business in the year in which the debt is ________ as bad. (ii) Deduction available under section 80GG towards rent paid shall not exceed Rs. ______ per month. (iii) It is obligatory for an assessee to pay advance tax where the amount of tax payable is Rs. ________ or more. (iv) A belated return of income can be filed at any time before the expiry of ________ from the end of relevant assessment year. (v) Wealth-tax is levied on the net wealth of a person as on 31†³ March, this date is known as _______ date. Solution: (i) declared (ii) 2000 (iii) 5000 (iv) 1 year (v) Valuation date. (C) Rajan is an employee of a private limited company and gets the following emoluments during the previous year ended on 31sl March, 2009: Salary: Rs. 6,000; Salary in lieu of leave: Rs. 6,000; Entertainment allowance: Rs. 10,000; and Commission: Rs. 8,000. Rajan's son studies in a school which is owned and maintained by the company. The cost of education in a similar school in the locality is Rs. 22,000 per year, but the company charges Rs. 4,000 from Rajan. Salary of a domestic C. S. Executive Tax Law Dec. 09 Solved Ans. 2 servant provided to Rajan by the company is Rs. 6,000 and the same is paid by the company. The company purchases a computer on 1st April, 2008 for Rs. 50,000 which is given to Rajan for office and private use.The company purchases a refrigerator for Rs. 20,000 on 30th June, 2008 for personal use of Rajan. Rajan and the company both contribute Rs. 1. 2,000 towards recognised provident fund. Rajan deposits Rs. 40,000 towards public provident fund. Rajan earns Rs. 1,00,000 by way of rent from a vacant plot, of land. Compute the taxable income and tax liability of Rajan for the assessment year 2009-10. Solution (I) Income from salary Salary Salary in lieu of leave Entertainment allowance Commission Perquisites Domestic servant Computer RefrigeratorBenefit to cost of education (22,000- 4,000) Contribution to PF (in excess of 12%) Gross Salary (-) deduction U/S 16 Professional Tax Entertainment allowance Total Amount (II) Income from house Property Gross total Income (I + II) (-) Deduction U/S 80 C – 80 U U/S 80 C ( Contribution to PPF ) Total Income 96,000 6,000 10,000 8,000 6,000 NIL NIL 6,000 18,000 480 1,44,480 NIL NIL NIL 1,44,480 1,00,000 40000 2,04,480 Computation of tax liability Upto Rs. 1,50,000 Next 54,480 10% + 3% education cess Total tax liability NIL 5,448 Total Tax liability 5,448 163 5611 = Rs. 5610 QN. 2. A) From the following profit and loss account of Vinay for the year ended 31st March, 2009, compute his total income and tax liability for the assessment year : 1009-10 : Rs. Interest on capital Insurance Bad debts Depreciation Advance tax General expenses Advertisement Salary (including salary to Vinay Rs. 20,000) Interest on loan Net profit 12,000 2,000 30,000 34,000 25,000 12,000 5,000 Gross profit Brokerage Bad debts recovered (earlier allowed as deduction) Sundry receipts Interest on debentures (gross) [TDS Rs,4,120] 85,000 8,000 4,00,000 6,13,000 Additional information : i)The amount of depreciation allowable as per income-tax rules is Rs. 42,000. Rs. 5,10,000 30,000 15,000 18,000 40,000 6,13,000 C. S. Executive Tax Law Dec. 09 Solved Ans. (ii) General expenses include Rs. 5,000 given as contribution to a politic al party. (iii) Vinay pays Rs. 5,200 as premium on his own life insurance policy of Rs. 50, 000. (iv) Loan was obtained for payment of income-tax, 3 Solution (I) Income from business Net profit for the year Add: Expenses not allowed under Income tax act but debited to P & L A/C Intt. On capital Depreciation as per books of a/c Advance taxGeneral Expenses Salary to Vinay Intt on loan Less: Income not allowed but Credited to P& L a/c Intt. On debentures Depreciation as per Income tax Act Total Income (II) Income from Salary (III) Income from other sources Interest on debenture Gross total income [I + II + III ] Less: Deduction U/S 80C – 80U (i) Premium on life insurance policy (80C) (ii) Contribution to political party Sec (80 GGC ) Total Income Tax liability Upto Rs. 150,000 Next 1,50,000 Next 1,71,800 Rate NIL 10% 20% Rs. 12,000 34,000 25,000 5,000 20,000 8,000 40,000 42,000 Rs. 4,00,000 1,04,000 82,000 4,22,000 20,000 40,000 ,82,000 5,200 5,000 4,71,800 Computation of tax li ability Less: Advance tax Paid Less: TDS Add: 3 % education cess Total tax liability = 20850 NIL 15,000 34,360 49,360 25,000 4,120 20,240 607 20847 (B) Write short notes on any two of the following : (i) Taxation of zero coupon bonds (ii) Share of profit from partnership firm (iii) Exemption of income of newly established units in special economic zone. Solution (i) Transfer of zero coupon bond will be subject to capital gain tax: The profits arising on the transfer of such zero coupon bond shall be chargeable under the head â€Å"capital gains†.Further, section 2(42A) has been amended to provide that if such zero coupon bonds are held for not more than 12 months, such capital asset shall be treated as short-term capital asset and hence shall be subject to short-term capital gain. On the other hand, where these bonds are held for more than 12 months, such capital gain shall be treated as long-term capital gain. Taxability of long-term capital gain from zero coupon bond [Provi so to section 112 (1)] The long-term capital gain on zero coupon bonds shall be chargeable to tax at minimum of the following two: (a) 20% of long-term capital gain after indexation of cost of such bonds, or i) 10% of long-term capital gain before indexation of cost of such bonds, C. S. Executive Tax Law Dec. 09 Solved Ans. 4 Solution (ii) Share of profit – Section 10(2A) provides that in the case of a partner (including a minor admitted for the benefit of the firm) of a firm, his share in the total income of the firm shall be exempt from tax. Remuneration or interest- If condition of section 184 and section 40(6) are satisfied then interest, salary, bonus, commission or remuneration paid/ payable by the firm to partners is taxable in the hands of partners (to the extent these are allowed as deduction in the hands of the firm).The following points one should note — 1. Remuneration is not taxable under the head â€Å"Salaries†- Remuneration is not taxable in the hands of partners under section 15 under the head â€Å"Salaries† (Explanation 2 to section 15). It is taxable as business income. 2. Expenses are deductible under sections 30 to 37- Any expenditure incurred in order to earn salary/interest income can be claimed as a deduction under sections 30 to 37 from such income. For instance, if a artner borrows money to make his capital contribution to the firm and he has received interest on his capital contribution, the amount of such interest will be taxed under the head â€Å"Profits and gains of business or profession†, but the interest paid by him on the borrowed money will have to be allowed as a deduction. 3. Consequences when remuneration/interest is disallowed in firm's hands-if salary/ interest is disallowed in the hands of firm under section 40(b) and/ or section 184, then the same is not taxable in the hands of the partners.Likewise, if a part of salary/interest is not allowed as deduction in the hands of the firm, that part of salary/interest is not taxable in the hands of the partners. The cumulative impact of the aforesaid provision is that in the hands of partners the entire remuneration/ interest (excluding the amount disallowed in the assessment of partners ) is chargeable to tax. Solution (iii) The deduction under this section shall be allowed as under for a total period of 15 relevant assessment years. 1.For the first 5 consecutive assessment years 100% of the profits and gains derived from the export beginning with the assessment year relevant to of such articles or things or from services the previous year in which the unit begins to manufacture such articles or things or provide services 2. Next 5 consecutive assessment years 50% of such profits or gains 3. Next 5 consecutive assessment years So much of the amount not exceeding 50% of the profits as is debited to profit and loss account of the previous year in respect of which the deduction is to be allowed and credited to Special E conomic ZoneReinvestment Reserve Account to be created and utilised for the purpose of the business of the assessee in the manner laid down in sub-section (2) below. (c) State, with reasons in brief, whether the following statements are correct or incorrect: (i) Unabsorbed depreciation of any year can be carried forward for set-off for an unlimited period of time. (ii) An individual is not liable to pay fringe benefit tax. ? (iii) The entire amount of winning from lotteries is taxable at a special rate of income-tax. (iv) Income of minor child is included in the income of his parents under the Income-tax Act, 1961 in all cases. v) When the prize is given partly in cash and partly in kind, income-tax will be deducted from cash only. Solution (i) True : Unabsorbed depreciation of any year can be carried forward for set off for an unlimited period of time. (ii) True: Individual is not liable to fringe benefit tax. (iii) True: The entire amount of winning from lotteries is taxable at th e rate of 30%. (iv) False: Income of minor child is not included in the income of his parents in all cases. Any income of minor child U/S 80U, manual work done and in case of activity involved special skills are not clubbed in the hands of parents. v) False: When the prize is given partly in cash and partly in kind, Income tax is deducted from both cash and kind. Qn. 3. (A) Distinguish between any three of the following: (i) Gross total income' and ‘total income'. (ii) Recognised provident fund' and ‘statutory provident fund'. (iii) ‘Compulsory best judgment assessment' and ‘discretionary best judgment assessment', (iv) ‘Exemptions' and ‘deductions'. C. S. Executive Tax Law Dec. 09 Solved Ans. 5 Solution (i) Gross Total Income: As per section 14, all income shall, for purposes of Income-tax and computation of total income, be classified under the following heads of income: i) Salaries, (ii) Income from House Property, (iii) Profits and Gains of Bu siness or Profession, (iv) Capital Gains, (v) Income from Other Sources. Aggregate of incomes computed under the above 5 heads, after applying clubbing provisions and making adjustments of set off and carry forward of losses, is known as Gross Total Income (GTI). [Section 80B(5)] Total Income: The total income of an assessee is computed by deducting from the gross total income, all deductions permissible under Chapter VIA of the Income-tax Act i. e. , deductions under sections 80C to 8OU. Solution (ii)Particulars SPf RPF 1. Employee's/ assessees' Deduction u/s 80C is available from Deduction u/s 80C is available from contribution gross total income subject to the gross total income subject to the limit limit specified therein specified therein 2. Employer's contribution Fully exempt from tax Exempt upto12% of salary. Amount in excess of 12% is included in gross salary. 3. Interest on Provident Fully exempt from tax Fund Exempt u/s 10 upto 9. 5% p. a. Interest credited in excess of 9 . 5% p. a. is included in gross salary 4. Repayment of lump sum Fully exempt u/s 10(11) mount on retirement/ resignation/ termination Exempt subject to certain conditions. See Note 2. Solution (iii) Best Judgment Assessment: In a best judgment assessment the assessing officer should really base the assessment on his best judgement i. e. he must not act dishonestly or vindictively or capriciously. There are two types of judgement assessment: 1. Compulsory best judgement assessment made by the assessing officer in cases of non-co-operation on the part of the Assessee or when the Assessee is in default as regards supplying informations. . Discretionary best judgement assessment is done even in cases where the assessing officer is not satisfied about the correctness or the completeness of the accounts of the Assessee or where no method of accounting has been regularly and consistently employed by the Assessee. Solution(iv) Exemption – All receipts which give rise to income, are t axable under the Income tax -Act unless it is specifically provided that it does not form part of total income such incomes which do not form party exempt from tax. As per sec. 0 to 13A, certain incomes are either totally exempt from tax or exempt upto a certain limit therefore, there incomes to the extent there are exempt, are not included in the total income of an assessee for computation of his total income. Deduction:- The aggregate of income computed under each head, after giving effect to the provisions for clubbing of income and set off of loss is â€Å"Gross total Income† . In computing the total income of an assessee certain deductions are permissible under sec. 80C to 80U from â€Å"Gross total Income†.But Deductions cannot exceed Gross total Income and to get deduction, It is Assessee’s duty to place relevant material before the said authority along with Return. QN. 3(B) What is the time-limit for deposit of ‘tax deducted at source' (TDS) to the credit of Central Government? Solution C. S. Executive Tax Law Dec. 09 Solved Ans. TIME LIMIT FOR DEPOSITE OF TDS TO THE CREDIT OF CG 6 Section under which deduction is made Person (1) Sum deducted under sections 193, 194A, 194C, 194D, 194E, 194G, 194H. 194-1, 194J. 195. 196A to 196D (A) Tax deducted by or on behalf of the Government (B) Tax deducted by or behalf of any ther person: Same day of deduction: (i) if the amount is credited to the account of the payee as on the date upto which the account of such persons are made (ii) in any other case within 2 months, of the expiration of the month in which that date falls. (2) Sum deducted under sections 192. 194, 194B, 194BB, 194EE, 194F and 194K Time limit of de Central Government (A) Tax deducted by or on behalf of Government (B) Tax deducted by or on behalf of other person within one week for the last day of the month in which the deduction is made Same day of deduction Within one week from the last day of the month in which educti on made, Qn. 4. (A) What are the special provisions for computing profits and gains of retail business ? Solution: Section 44AF – Special provisions for computing profits and gains of retail business : (1) Notwithstanding anything to the contrary contained in Sections 28 to 43C, in the case of an assessee engaged in retail trade in any goods or merchandise, a sum equal to 5% of the total turnover in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid sum as declared by the assessee in his return of income shall be deemed to be the profits and gains of such usiness chargeable to tax under the head â€Å"Profits and gains of business or profession†: Provided that nothing contained in this sub-section shall apply in exceeds an amount of 40 lakhs rupees in the previous year. respect of an assessee whose total turnover (2) Any deduction allowable under the provisions of sections 30 to 38 shall be deemed to have been already given full effect to and no further deduction under those sections shall be allowed.Provided that where the assessee is a firm, the salary and interest paid to its partners shall be deducted from the income computed under sub-section(1) subject to the conditions and limits specified in Section 40(b). (3) The written down value of any asset used for the purposes of the business referred to in sub-section(1) shall be deemed to have been calculated as if the assessee had claimed and had been acutually allowed the deduction in respect of the depreciation for each of the relevant assessment years. 4) The provisions of sections 44AA and 44AB shall not apply in so far as they relate to the business referred to in sub-section (1) and in computing the monetary limits under those sections, the total turnover or the income from the said business shall be excluded. (5) Notwithstanding anything contained in the foregoing provisions of this section, an assessee may claim lower profits and gains t han the profits and gains specified in sub-section (1), if the keeps and maintains such books of accounts and other documents as required u/s 44AA and gets his accounts audited and furnishes a report of such audit as required u/s 44AB. B) What are the provisions relating to clubbing of income arising to spouse from the assets transferred ? Solution: Income from assets transferred to the spouse [Section 64(l)(iv)]: In computing the total income of an individual, all such income as arises directly or indirectly, subject to the provisions of section 27(i) (i. e. deemed owner), to the spouse of such individual from assets (other than house property) transferred directly or indirectly to the spouse of such individual otherwise than for adequate consideration or in connection with an agreement to live apart shall be included. C. S. Executive Tax Law Dec. 9 Solved Ans. 7 As per this provision, if an individual transfers any asset other than house property to his/her spouse, the income from such an asset shall be included in the total income of the transferor. This provision is not applicable to house property because in that case transferor is deemed to be the owner of the house property and the annual value of the property is taxed in the hands of the transferor as per section. 27. The income from the transferred assets shall not be clubbed in the following cases: (i) If the transfer is for adequate consideration; (II) the transfer is under an agreement to live apart; iii) if the relationship of husband and wife does not exist, either at the time of transfer of such asset or at the time of accrual of the income. (C) Alka is carrying on textile business. Compute her net wealth from the following — details of her assets and also determine her wealth-tax liability for the assessment year 2009-10 : (i) Land in rural area (it lies within 8 kms. from a municipality having a population of more than 10,000; land was purchased in 1990; construction is permissible. (ii ) Land in urban area (held as stock-in-trade since 2001 ) (iii) Motor cars (iv) Aircraft for use of employees and auditors (v) Bank balance vi) Guest house situated in rural area (vii) Residential flats of identical size provided to employees near the factory (salary of employees does not exceed Us. 5. 00,000 in a year) (viii) Residential house given to general manager (whose annual salary is Rs. 15,00,000) (ix) Cash in hand as per cash book (x)Two residential houses; let-out on rent (value of each being Rs. 22 lakh; one is letout for 250 days during the financial year 2008-09). Market Value 48,00,000 35,50,000 8. 60,000 1,25,00,000 12. 00,000 10,50,000 30. 00,000 25,00,000 2,00,000 Alka has taken a loan of Rs. 24,00,000 for acquiring the aircraft; Rs. 5,50. 000 for and; and Rs. ,00,000 for residential house given to general manager Solution: Computation of not wealth of Alka for the Assessment year 2009-10 i. Land in Rural Area (Lies within 8 Kms from a Municipality) 48,00,000 ii. Land in Urban Area (held as SIT) –iii. Motor car 8,60,000 iv. Aircraft for use of employees and auditors 1,25,00,000 v. Bank Balance –vi. Guest house situated in Rural Area 10,50,000 vii. Residential flats to employees (salary does not exceed Rs. 500000) -viii. Residential house given to general manager 25,00,000 ix. Cash in hand as per books –x. Two residential house let out on rent but one house is let out for less than 300 days. 2,00,000 Gross wealth 2,39,10,000 Less: Loan taken for Acquisition of air craft 24,00,000 Urban land —Residential house to General Manager 4,00,000 28,00,000 Total Tax [ i. p. 1% on the amount in excess of Rs. 15,00,000 ] 19610000 x 1% 2,11,10,000 1,96,100 Qn. 5. (A) Anurag sells a plot of land on 8th July, 2008 for Rs. 40 lakh and paid brokerage on its sale @1%. He purchased this plot on 19th December, 1986 for Rs. 4. 20,000. On 1st February, 2009, he purchased a residential house for Rs. 15 lakh. He owns one residential house an 8th July, 2008. The cost inflation index for 1986-87 was 140 and for 2008-09 is 582.Find out the amount of capital gains chargeable to tax for the assessment, year 2009-10. Suppose Anurag sells the new residential house before 1st February. 2012, what will be the taxable amount of capital gains and C. S. Executive Tax Law Dec. 09 Solved Ans. 8 in which year it will be charged to tax? If Anurag purchases any other residential house before 1st February, 2011, what will be the taxable amount of capital gains and in which year it will be charged to tax ? Solution: (A) Computation of capital gains chargeable to tax for A/Y 2009-10 Sales Consideration Less: Expenses an transfer [brokerage @ 1%]Less: Indexed cost of acquision 420000 x 582 —140 40,00,000 4,00,000 17,46,000 18,54,000 15,00,000 LTCG 3,54,000 If Anurag sells the new residential house before 1st Feb 2012 the taxable amount is whole sales consideration and it is taxable in A/Y 2013 -14 If Anurag purchase any other res idential house before 1st Feb 2011, than taxability is not arise in A/Y 2012 -13. (-) Exemption U/S 54 (B) Danny has the following investments in the previous year ended 31st March, 2009: (i) Rs. 7,160 received as interest on securities of Karnataka government. (ii) Rs. 9,000 received as interest on securities of a listed paper manufacturing company. iii) Rs. 7,200 received as interest on the unlisted securities of a sugar company. (iv) Rs. 30,000. 11% securities (unlisted) of a textile company. (v) Rs. 20,000, 10% Tamil Nadu government loan, (vi) Rs. 50,000, 13. 5% listed debentures of Dolly Ltd. Interest on ail securities is payable on 30lh June, and, 31†³ December. The bank charges 1/5% commission on net realisation of interest as collection charges. Danny also received Its. 15, 000 as director's fee from a company. His other incomes are — winnings from horse race: Rs. 25,000 (gross); and interest on post office savings bank account : Rs. 6,000.Find out taxable income of Danny from other sources for the assessment year 2009-10. Solution: Computation of Income from other sources for the A/Y 2009 -10 Director Fees Winning from horse race Interest from post office saving bank account 11% securities (unlisted ) of a textile company 10% Tamil nadu Govt. loan 13. 5% listed debentures of Dolly ltd. Intt. On securities of Karnataka Govt. Intt. On a listed paper mfg. Co. Intt. On the unlisted securities of a sugar company Less: Deduction Bank Charges 1. 5% Total Income Amount 15,000 25,000 6,000 3,300 2,000 6,750 7,160 9,000 7,200 81410 1,221 80,189 C) â€Å"Loss under any head of income for any assessment, year can be set-off against the income from other heads of income but when it has to be carried forward for being set-off, it can only be set-off from income under the same head. † Explain. Solution: Where in respect of any Assessment year, if after setting off losses against income under the same head the net result of the computation under an y head of income, other than ‘capital gains’ is a loss, the assess shall be entitled to have the amount of such a loss set off against his income, if any, available, for that assessment year under any other head.But If the losses could not be set off under the same head or under different heads in the same assessment year, such losses are allowed to be carried forward to be claimed as set off from the income of the subsequent Assessment Year for eg;- A loss under the head house property, if could not be set off or was not wholly set off in the same assessment year, will be allowed for be carry forward and set off only under the head Income from house property similarly Business losses other speculation business can be carry forward and set off under the head PGBP. C. S. Executive Tax Law Dec. 9 Solved Ans. 9 Where in respect of any assessment year, the net result of the computation under the head â€Å"Capital Gains† is a loss to asseessee, whether short term or long term. Such loss shall be separately carried forward, further such carried forward short term capital loss can be set off in subsequent assessment year from income under the head capital gains, whether short term or long term, but brought forward long term capital loss shall be allowed to be set off only from long term capital gain. QN. 6 (A) Rohit is the owner of a house property, its municipal valuation. s Rs. 80,000. It has been let-out for Rs. 1,20,000 per annum. The local taxes payable by the owner amount to Rs. 16,000, but as per agreement between the tenant and the landlord, the tenant has paid the amount direct to the municipality. The landlord, however, bears the following expenses on tenant's amenities: Rs. Extension of water connection Water charges Lift maintenance Salary of gardener Lighting of Stairs Maintenance of swimming pool The landlord claims the following deductions : Repairs and collection charges Land revenue paid 3,000 1,500 1,500 1,800 1,200 750 7,500 1, 500Compute the taxable income of Rohit from the house property for the assessment year 2009-10. Solution: Computation of Income from House Property of Rohit. Actual Rent Value Less: Expenses net by Rohit an amenities provided to the tenant’s Water charges Lift Maintenance Salary of gardener Lighting of stairs Maintenance of Swimming pool Extension of water connection Annual Rent Net Annual value ( Municipal rent value Rs. 80,000 or Rs. 1,10,250 which ever is higher ) Less: Statutory deduction @ 30% Taxable income from House Property 1,20,000 1,500 1,500 1,800 1,200 750 3,000 9,750 1,10,250 1,10,250 33,075 77,175 B) What are ‘capital assets' ? What items are not included in capital assets ? Solution: Capital asset means property of any kind held by the assessee, whether or not connected with his business or profession, but does not include: (i) any stock-in-trade, consumable stores or raw materials held for the purposes of his business or profession as these will be taxe d under the head â€Å"profits and gains of business or profession†; (ii) personal effects, that is to say, movable property (including wearing apparel and furniture), held for personal use by the assessee or any member of his family dependent on him.However, the following assets shall not be treated as personal effects though these assets are moveable and may be held for personal use: (a) jewellery; (b) archaeological collections; (c) drawings; (d) paintings; (e) sculptures; or (f) any work of art. (iii) agricultural land in India, which is not an urban agricultural land. In other words, it must be a rural agricultural land; (iv) 6. 5% Gold Bonds, 1977, 7% Gold Bonds, 1980 or National Defence Gold Bonds, 1980 issued by the Central Government; (v) Special Bearer Bonds, 1991, issued by the Central Government;C. S. Executive Tax Law Dec. 09 Solved Ans. (vi) Gold Deposit Bonds issued under the Gold Deposit Scheme 1999. 10 QN. 7. Attempt any four of the following : (a) â€Å"Ser vice tax is generally payable by the service provider, but there are certain situations in which service receiver is liable to pay service tax. † Explain. (b) What are the due dates for payment of service tax by different assessees? (c) Indicate the amount of interest payable for late payment of service tax and the amount of penalty payable for late filing of return of service tax. d) Explain the provisions regarding submission of return under service tax. (e) What is the basis of calculation of service tax payable? Explain the provisions governing valuation of taxable services. (f) Choose the most appropriate answer from the given options in respect of the following; (i) What would be the value of taxable service, if gross amount charged by a service provider on 5th March, 2009 is Rs. 9,000 — (a) Rs. 8,010 (b) Rs. 8,160 (c) Rs. 9,000 (d) Rs. 8,100. (ii) If Raj has collected any amount of service tax from Brij which is not required to be collected.Raj shall pay the amou nt so collected to — (a) Brij (b) The Central Government (c) Keep it with himself (d) None of the above. (iii) E-payment of service tax is compulsory in the case of an assessee who had paid service tax in the preceding financial year equal to at least — (a) Rs. 10 lakh (b) Rs. 40 lakh (c) â€Å"Rs. 50 lakh (d) Rs. 1 crore. (iv) Upto what amount, the value of all taxable services provided by a service provider during a financial year is exempt from payment of service tax — (a) Rs. 4 lakh (b) Rs. 8 lakh (c) Rs. 10 lakh (d) Rs. l2 lakh. v) If a corporate assessee lias paid Rs. 5,000 as excess service lax during; the previous half-year ending period, this excess amount can be adjusted against its subsequent tax liability — (a) Equally every month (b) Equally per quarter (c) In one lump-sum (d) Equally on half-yearly basis, Solution (a) The general principle is that the person providing a taxable service is liable to pay service tax, but in certain specific s ituations, as Government may notify, persons other than the person providing the taxable service are liable for payment of service tax. S. No. Services Persons liable for payment 1 Telecommunication Provider of service General Insurance Insurer or reinsurer 3 4 5 Insurance Auxiliary Insurance Agent Any service provided from outside India and Receiver of service in India received in India Goods transport agency (GTA) Person making payment of freight i. e. receiver of the service (if consignor or consignee of goods are in organized sector), or GTA i. e. provider of service (in other cases) C. S. Executive Tax Law Dec. 09 Solved Ans. Sponsorship services Receiver of services Business auxiliary services of distribution of mutual Receiver of service in India fund Any other taxable service Service provider 6 7 8 11 B) There have been frequent changes in the due dates for payment of service tax. The current law pertaining to due dates for depositing the service tax are summarized in the ta ble given below: Category of Assessee Periodicity of Payment Period Due Date Individuals, proprietary Quarterly firms or partnership firms April to June 5th (6th in case of eJuly to September paymentofthe month October to December immediately following the said quarter January to March 3 1st March Others All months except March 5th (6th in case of e-payment) of the month immediately , following the calendar month MonthlyMarch 3 1st March (C) The amount of interest payable for late payment of service tax is 13%. Return of service tax has to be filed within the prescribed period. A late fee has to be paid along with the filing of return of service tax if the same is filed late. Where the return is furnished late the person liable to furnish return is liable to pay to the Central Government a penalty, on the basis of period of delay subject to maximum of Rs. 2,000. Period of delay from due date Penalty to be paid Upto 1 5 days 16 to 30 days Rs. 500 Rs. 1,000 After 30 days Rs. 1,000 + 1 00 per day in excess of 30 days pto maximum of Rs. 2,000 (D) Every person liable to pay service tax shall himself assess the tax due on the services provided by him and furnish a return in Form ST-3 (in triplicate) on a half-yearly basis. ‘Half year' means 1st April to 30th September and 1st October to 31st March of financial year. Without prejudice to the provisions of section 70, the Board may, by notification in he Official Gazette, frame a Scheme for the purposes of enabling any person or class of persons to prepare and furnish a return under section 70, and authorise a Service Tax Return Preparer to act as such under the Scheme.The return has to be submitted by the 25th of the month following the particular half-year. Even a NIL return has to be filed if the assessee has not rendered any taxable service during a particular half year. There are no provisions under the Act which enable the filing of revised returns. (E) As per section 66, service tax is to be charged @ 12% of the value of taxable service proved or to be provided. Hence, we have to determine the value of such taxable services so as to pay service tax. As per section 67, the valuation of taxable service shall be determined as under:— SituationValuation (i) where the provision of service is for a gross amount charged by the service provider for such consideration in money service provided or to be provided by him (ii) where the provision of service is for a such amount in money, with the addition of service tax consideration not wholly or partly consisting charged, as is equivalent to the consideration. In other of money words, it should be value of similar services provided to third party. If similar service is not provided to third party, it should be market value as determined by the assessee ut it cannot be lower than the cost of provision of same. (iii) C. S. Executive Tax Law Dec. 09 Solved Ans. 12 where the provision of service is for a the amount as may be determined in th e prescribed consideration which is not ascertainable manner (F) (i) (b) 8160 (ii) (b) The central Government (iii) (c) Rs. 50 lakhs (iv) (c) Rs. 10 lakhs (v) (c) In one Lump-sum PART—C QN. 8 Attempt, any four of the following : (i) How would you take input tax credit when goods purchased are transferred by the dealer to his branch in any other State ? ii) A registered dealer can set-off the amount of input tax against the amount of his output tax. † Explain. (iii) Explain the procedure of registration under â€Å"value added tax' (VAT). (iv) In what purchases input, tax credit is not allowed under VAT ? (v) What are the deficiencies in the design of VAT that has been adopted by the States in India? Give your opinion (vi) â€Å"Tax credit or invoice method has been adopted universally because; of the inherent advantages in the credit method of calculating tax liability? Explain, Solution (i) Stock/Branch transfers i. . transfer of stock from head office to the branch or vice-versa (viz. Inter-State transfers) do not involve sale and, therefore, they cannot be subjected to sales-tax/VAT. However, if (1) inputs are used in the manufacture of finished goods, which are stock/branch transferred; or (2) goods purchased for re-sale are stock/branch transferred, then, tax paid on such inputs/goods will be available as input tax credit subject to retention of 4% out of such tax by the State Governments. (ii) For claiming input tax credit dealer must be a registered dealer.A registered dealer can only set off the amount of input tax against the amount of his output tax. Further a registered dealer must purchase goods from another registered dealer who has not opted for composition scheme to claim credit of input tax. Apart from registration requirement the registered dealer must keep supporting evidences like VAT invoice of the purchases. (iii) Any dealer whose gross annual turnover is above Rs. 5 lakh will be liable to get compulsory registration. An exi sting dealer will be automatically registered under the VAT Act.A dealer registered under the VAT Acts is called a registered dealer. Any other dealer may get himself voluntarily registered. On such a dealer Commissioner may impose any conditions as he thinks fit. If dealer fails to get registration he may be registered compulsorily by the commissioner. Time limit Application for registration must be made within 30 days from the date of liability to get registered. Whom to apply Application for registration must be made to the VAT Commissioner. Exemption from registration A small dealer with gross annual turnover not exceeding Rs. lakhs does not require registration. Further States may increase the above limit for the small dealers to Rs. 10 lakhs. Penalty If a dealer who is liable to get himself registered, fails to do so then he shall be liable to penalty and he shall not be eligible for input tax credit related to the period prior to the compulsory ‘registration. Cancellati on of registration In the following cases registration can be cancelled: (i) In case of discontinuance of business; or (ii) In case of sale or disposal of business; or (iii) In case of shifting or transfer of business to a new state; or (iv)Annual turnover of the dealer falls below the specified amount. (iv) Purchase in which input tax credit is not allowed under VAT :i) purchases from unregistered dealer. ii) iii) iv) v) vi) vii) viii) C. S. Executive Tax Law Dec. 09 Solved Ans. Purchase from registered dealer who opted for composition scheme. Purchase of goods as may be notified by the state Government. Purchase of goods where invoice does not show the amount of tax separately. Purchase of goods, which are being utilized in the manufacture of exempted goods. Goods imported from outside the territory of India.Inter state purchases. Purchase of goods used for personal use/ consumption or provided free of cheque us gifts. 13 (v) Deficiencies in the design of VAT that has been adopted by the States in India are as under : (1) Detailed records even by small traders : In order to ensure genuine availment of credit, VAT system requires maintenance of detailed accounting records even by all dealers. The small traders/firms find it difficult to do so since the accounting cost is higher than the benefit gained by them by marinating such records. Hence, they object to the VAT system. 2) Problems due to different VAT rates, exemptions, concessions and composition schemes : The advantages of VAT can be achieved only if there is single rate of VAT without any exemptions, concessions and/or composition schemes. The presence of different VAT rates, exemptions, concessions and/or composition schemes distorts the flow of audit trail introduced by VAT system and may result in cascading effect of taxation. (Note : Composition schemes provide for lumpsum payment of VAT at a lower rate on the total turnover, in full discharge of VAT liability, without any input tax credit. (3) Ma tching Requirements v. Different rates of VAT : Due to varying fiscal and social needs, there are varying VAT rates in India. The presence of different VAT rates requires matching of purchases and sales, which is not only difficult but impractical as well. However, if matching requirement is waived off, then, there will be scope for tax evasion by showing higher sales of goods bearing lower rate and lower sales of goods bearing higher rate. (4) Increase in investment and inflation : As compared to single-point taxation- at the time of last sale, VAT equires payment of tax at each stage of production/distribution. Since there may be time-gap in availment of credit on inputs and utilization of such credit against payment of VAT on sales, the dealers will have to carry tax paid stock, which would mean higher investment in stocks/working capital. This would increase interest cost and would increase the prices, thereby, causing inflation. However, this criticism is not fully correct. Ava ilability of credit/set-off of tax paid on inputs reduces cost of production and ultimately the sale price, thereby, putting a check over inflation.The price reduction is more than price increase due to interest cost. Thus, VAT is not inflationary in nature. (5) Non-integration of State VAT with Central VAT : Until the State VAT gets integrated with Central VAT and Central Sales Tax, the purchases from other states cannot be put at par with purchases from within the Stage because tax on inter-state purchases (i. e. CST) is not available as credit/set-off while tax on intra-state purchases (i. e. VAT) is available as credit/set-off. Thus, VAT system doesn't rule out cascading effect and the neutrality as to source of purchases remains confined to within the State. vi) Tax credit or invoice method has been adopted universally because; of the inherent advantages in the credit method of calculating tax liability which are (i) Government gets the tax on ultimate sale price to consumer i. e. the tax paid by the consumer gets into Government Exchequer. The Revenue is collected at various stages on the amount of value addition made at the respective stages. Thus, there is no revenue leakage. (ii) This method checks evasion of tax. In order to avail credit of tax paid on purchases, the dealer will have to maintain purchase invoices.If the purchase invoices are not maintained, no credit will be available and the dealer will have to pay tax on the total sales value, thereby, leading to higher sale price or lower profits. A dealer not maintaining purchase invoices will loose either way. Thus, the possibility of tax evasion is minimum. (iii) If the profit margin is kept at constant level, then the credit/set-off provided under this method would eliminate cascading effect of taxation and would result in reduction of ultimate sale price. Thus, the industry and the trade would benefit.