Cultural Factors of Euro Disneyland In Terms Of American and French Essay

Cultural Factors of Euro Disneyland In Terms Of American and French Practices and Behaviours - Essay Example This paper tells that Euro Disneyland has become one of the major tourist attractions for Europe and France. There are various elements of the theme park which are now subject to discussion in this paper. These elements refer to cultural factors, mostly in terms of American and French practices and behaviors. This essay shall answer four questions. The first shall use Hofstede four cultural dimensions as a point of reference and discuss the key cultural differences between the United States and France. It will also discuss how Trompenaars’ research helped explain the cultural differences between the US and France. This essay will also discuss the three mistakes made in the management of Euro Disneyland. Finally, it will present three lessons which the company should have learned on how to deal with diversity. These questions are being discussed in an attempt to re-assess the cultural elements involved in the management of Euro Disneyland, in the hope of making eventual suggest ions on the management of the current resort or other companies seeking to secure their businesses abroad. Americans and French perceive each other differently. The Americans perceive the French to be arrogant, flamboyant, and emotional. They are also perceived to be hierarchical in their power structures in organizations. On the other hand, the French perceive Americans to be aggressive and unprincipled, immorally liberal, as well as highly stressed workaholics. Power distance refers to the understanding within organizations of the extent to which power is distributed within the institution. Within the American and French cultures, power is hardly distributed evenly.   It is founded on management positions within the organizational culture and based on the power distance relationship.  

Project Management for General Motors Essay Example | Topics and Well Written Essays - 1500 words

Project Management for General Motors - Essay Example Contemporary business produces great stress, so facilities to reduce this stress are required. It would be very functional for leasers to have indoor sporting facilities in the same building they work. This saves their time and provides great opportunity to increase quality of their work. It also provides good choice for the place of various corporate parties. Developing a huge modern office complex with entertainment facilities allows General Motors to enter new market. General Motors is new in the office leasing market, but the originality of the idea may give company profit. One portion of the revenue is supposed to receive from office rooms leasing. It is supposed that small offices will give 35% of the revenue, medium offices will give 40%, and big offices will give 25% of the revenue from the office rooms leasing. The sporting and entertainment complex is supposed to be a source of another portion of the revenue. It is assumed that disco halls will give 10% of the revenue, bars will give 20%, playing machines will give 15%, billiard will give 10%, bowling will give 10%, pool will give 15%, gymnasium will give 20%, shooting gallery will give 5%, and ping-pong hall will give 5% of the revenue. The project is planned to build 40-floors office complex with various office rooms and 10-floors underground parking. ... High-Level Scope The project is planned to build 40-floors office complex with various office rooms and 10-floors underground parking. Offices for small companies will be situated at the lower floors: there should be from 1 to 3 rooms per office. Offices for medium companies will be situated at the medium floors and have from 4 to 6 rooms per office. Offices for big companies will be situated at the higher floors and have more than 7 rooms per office. Some great companies may rent the entire floor. A conference hall and a rest room should be also situated at every floor. There should be dining hall, supermarket, hairdressing saloon, dentist and other services at the ground floor. They should work to 10 pm, so that people could use them after work. Corporate entertainment floor is situated at the 40th floor of the office complex. It includes various indoor sporting and entertainment facilities such as disco halls, bars, playing machines, billiard, bowling, pool, gymnasium, shooting gallery and ping-pong hall. Measuring Success of the Project Useful project success measures are often hard to define. Many of the potential measures such as revenue and cost savings are beyond the direct control of the project team and will not be measurable until long after the project is finished. When this is the case, the project manager must determine what it can influence. (Duncan, 2004) Duncan suggests using the following checklist to help ensure that project measures are good measures. They should be: Complete-anything unmeasured is likely to be compromised. Relevant-variances clearly indicate a need for corrective action. Valid-measuring what you intended

Stoichiometry Calculations Essay

Stoichiometry Calculations Essay Regina Marin Chapter 12: Stoichiometry SECTION 1 – WHAT IS STOICHIOMETRY? Mole-Mass Relationships in chemical reactions The balance equations is the main basis of stoichiometry, and that is the first thing to do when you want to measure a chemical process. The information provided by the chemical equation is interpreted according to the needs. And the mole is associated with the molecular weight, the molar ratios of an equation can be associated with certain of the substances involved by the mol mass. The transformations that occur in a chemical reaction is governed by the law of conservation of mass: Atoms are neither created nor destroyed during a chemical reaction. Let`s try to interpret an equation in terms of moles, particles, and mass. Remeber 2 important facts: The coefficient indicates the amount of molecules The coefficient also indicates the amount of moles Then lets get the mass of the reactants and the products by using conversion. Moles reactant/product * grams reactant/product / 1 mole reactant/product = grams reactant Mole Ratios We know that there is a direct relationship between mole and molecule. This relationship is Avogadros number. A mole always contains Avogadros number of molecules. Thus the relationships between molecules given by the stoichiometric coefficients are also valid for moles. When a chemical reaction in the molar ratios of reactants and products are given, if you can have fractional stoichiometric coefficients, since the amounts of molecules involved are very high, and we can talk about half mole of molecules or of a third mole of molecules. Stoichiometric coefficients indicate the proportion that the moles of reactants and products involved in a chemical reaction. SECTION 2 – STOICHIOMETRIC CALCULATIONS Stoichiometric mole-to-mole Conversion In this type of reaction the starting material is expressed in moles, and the desired substance are requested in moles. In stoichiometric calculations results are reported be rounded to two decimals. Similarly, the atomic masses of elements should be used rounded to two decimals. Recalling: Rounding to two decimal places, we use as a basis the third decimal. If this is greater than or equal to 5, increase one unit to two decimal places; if less than or equal to 4 the second decimal lacifra be retained. So let`s see the steps to make a mole to mole conversion: STEP 1: Balancing the equation Reviewing the equation we make sure that is really well balanced. We can represent the balanced equation in the data and the unknown exercise. STEP 2: Identify We need to identify the substance that we are looking for and the one that we are starting of. STEP 3: Apply the mole ratio. The moles of desired substance and starting the get from the balanced equation. Stoichiometric mole-to-mas Conversion To find the mass of a product, is enough to multiply the moles of the product by it`s molecular weight in g / mol. Stoichiometric mass-to-mass conversion Molar factor method is based on the ratio of the number of moles between two substances participating in a chemical reaction. Step 1: Balance the equation Step 2: Determine the molar factor, which is equal to the number of moles searched on the number of moles known. Step 3: Find the moles of O2 from O2 500g Step 4: Find the moles of SO3 from the O2 Step 5: We find the grams of SO3 after the SO3 mol 31.25 SECTION 3 – LIMITING REACTANTS Why do Reactions Stop? When adjusted equation, the coefficients represent the number of atoms of each element in the reactants and the products. Also represent the number of molecules and moles of reactants and products. When an equation is set, the stoichiometry is used to find the moles of a product obtained from a known number of moles of a reagent. The mole ratio between reactant and product is obtained from the fitted equation. Sometimes mistakenly believes that the reactions are always used the exact amounts of reagents. However, in normal practice it is usually an excess of one or more reactants are used, to ensure that the widest possible to react the less abundant reactive. Limiting Reactants When a reaction is stopped because just one of the reactants, that reactant is called the limiting reactant. One reactant that has been completely consumed in a chemical reaction is known by the name of limiting reagent as it determines or limits the amount of product formed. â€Å"Limiting reagent is one that is in default based on the balanced chemical equation† 2H2 + O2 → 2H2O In the equation above, What is the limiting reactant if we have 10 molecules of hydrogen and 10 oxygen molecules? Need 2 molecules per molecule of H2 O2 But we only have 10 molecules of H2 and 10 molecules of O2. The required ratio is 2: 1 But we have the proportion is 1: 1 It is clear that the excess reagent is the limiting reactant O2 and H2 is How to work with molecules is the same as working with moles. If we now put 15 moles of H2 with 5 moles of O2 so as the stoichiometry of the reaction is such that 1 mol of O2 reacts with 2 moles of H2, then the number of moles of O2 needed to react with all the H2 is 7, 5, and the number of moles of H2 required to react with all the O2 is 10. That is, that after all the oxygen has been consumed, 5 moles of hydrogen left over. The O2 is the limiting reactant One way to solve the problem of what is the limiting reagent is: Calculate the amount of product to be formed for each of the quantities to the reaction reagent. The limiting reactant is one that produces the least amount of product. Excess Reactant The reactant is completely consumed is called the limiting reagent because it determines the amount of product that can be produced in the reaction. When the limiting reactant is consumed, the reaction is stopped. The reactant reacts not completely, but plenty, is called the excess reagent. If we have a certain amount two elements or compounds to produce a chemical reaction, we can know in advance what will be the limiting reagent and excess reagent which, making some calculations based on the balanced chemical equation. SECTION 4 – PERCENT YIELD How much product? When the stoichiometric calculations for finding as a substance produced in a chemical reaction is made, it is expected that the amount produced of the substance will always be less than the amount of the substance to be obtained , this happens because not everything reacts completely converted to product , ie not all that does react 100% . Because of this, in stoichiometry concept yield percentage is included , the percent yield is a chemical reaction is the ratio between the actual performance and theoretical performance, the ratio of grams that actually occur in the reaction and grams that would be obtained if all you react is transformed into product. If a problem involving a chemical reaction term refers to the theoretical yield of a reaction means that we take as if everything becomes reactive product , otherwise we would be talking about an actual performance. The equation used to solve problems that involve the performance of a chemical reaction is as follows: . % Yield = (actual yield ( g ) ) / (theoretical yield ( g ) ) Ãâ€" 100 % If a problem of chemical reaction we give grams that actually produce a substance by reacting certain amount of reactant either molar or mass , it can find the percentage yield of the reaction using this equation, because they would not be given the actual performance and theoretical performance assuming that the substance would find completely react .

Feminism In The Crime Film Genre Essay -- Women Females Movies Film Es

Feminism In The Crime Film Genre Throughout motion picture history, women have experienced more transition in their roles, as a result of changing societal norms, than any other class. At first, both society and the movie industry preached that women should be dependent on men and remain in the home, in order to guarantee stability in the community and the family. As time passed and attitudes changed, women were beginning to be depicted as strong willed, independent minded characters, who were eager to break away from convention. The genre of the crime film represents such a change in the roles handed to women. Two films that can be contrasted, in order to support this view, are: The Public Enemy by William Wellman (1931) and Bonnie &Clyde by Arthur Penn (1967).In The Public Enemy, women are portrayed as naive and/or objects of carnal pleasure by men. In this period, women were often categorized as mothers, mistresses, sisters, or ladies. Ma Powers (played by Beryl Mercer), the lead character Tom Powers’(played by James Cagney) mother, is easily fooled by Tom’s fake stories about where he get his money and doesn’t believe that her "baby boy" could be a vile gangster. At one point during prohibition, when Tom brings home a barrel of beer, she doesn’t even question where he obtained it, but rather takes a drink for herself. Ma Powers is the prototypical mother of the 1930’s. She is blind to the ways of the world and doesn’t see the danger of things, even in regard to her own children. She is a widow who does not work, but is supported by her sons. She is even blind to the fact that her sons hate one another. Even though, her Tom was sadistic killer and gangster, she always welcomes him back lovingly with open arms. At the end of the movie, she gets a phone call saying that Tom will be coming home from the hospital, where he had been treated for a gunshot. She rushes upstairs to make his bed and get his room ready, when the doorbell rings and the rival gang drops of Tom’s gun riddled body. The other women who appear in the movie are portrayed as fast women who are sexual object to be enjoyed by Tom, until he gets tired of them and then throws them away. In one famous movie seen, Tom doesn’t appreciate what his mistress moll Kitty (played by Mae Clarke) said to him, so he wickedly squeezes half of a grapefruit into her face. She is left there belit... ...onnie & Clyde first premiered on the big screen. The female roles in The Public Enemy were stereotypical of the roles handed to women in the 1930’s and also conveyed the zeitgeist of society. During the 1960’s, as indicated by Bonnie & Clyde, there was the emergence of the women’s role as a central character of the plot, one who was just as capable and omnipotent as the male lead character. She was a character that would not be controlled by society’s norms or be held captive to male authority. It is safe to say that Bonnie & Clyde, helped redefined the role for women in crime and action films. Many recent films, such as Basic Instinct (Paul Verhoeven 1992), Natural Born Killers (Oliver Stone 1993), and The Long Kiss Goodnight (Renny Harlin 1996), have emulated the strong, seductive leading role that Bonnie & Clyde helped define. It also helped further that idea that women can hold their own in the crime film genre, both in the box office and by public opinion, and through its innovation may have support ed the production of such preceding all-women crime films such as Thelma & Louise (Ridley Scott 1991), Set It Off (F. Gary Gray 1996) and Bound (The Wachowski Brothers 1996).

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.

Primary education Essay

Education in its general sense is a form of learning in which knowledge, skills, and habits of a group of people are transferred from one generation to the next through teaching, training, research, or simply through autodidacticism. [1] Generally, it occurs through any experience that has a formative effect on the way one thinks, feels, or acts. Systems of schooling involve institutionalized teaching and learning in relation to a curriculum, which itself is established according to a predetermined purpose of the schools in the system. Schools systems were also based on people’s religion giving them different curricula. [edit] Curriculum Main articles: Curriculum, Curriculum theory, and List of academic disciplines School children in Durban, South Africa. In formal education, a curriculum is the set of courses and their content offered at a school or university. As an idea, curriculum stems from the Latin word for race course, referring to the course of deeds and experiences through which children grow to become mature adults. A curriculum is prescriptive, and is based on a more general syllabus which merely specifies what topics must be understood and to what level to achieve a particular grade or standard. An academic discipline is a branch of knowledge which is formally taught, either at the university–or via some other such method. Each discipline usually has several sub-disciplines or branches, and distinguishing lines are often both arbitrary and ambiguous. Examples of broad areas of academic disciplines include the natural sciences, mathematics, computer science, social sciences, humanities and applied sciences. [5] Educational institutions may incorporate fine arts as part of K-12 grade curriculums or within majors at colleges and universities as electives. The various types of fine arts are music, dance, and theater. [6] [edit] Preschools Main article: Preschool education The term preschool refers to a school for children who are not old enough to attend kindergarten. It is a nursery school. Preschool education is important because it can give a child the edge in a competitive world and education climate. [citation needed] While children who do not receive the fundamentals during their preschool years will be taught the alphabet, counting, shapes and colors and designs when they begin their formal education they will be behind the children who already possess that knowledge. The true purpose behind kindergarten is â€Å"to provide a child-centered, preschool curriculum for three to seven year old children that aimed at unfolding the child’s physical, intellectual, and moral nature with balanced emphasis on each of them. †[7] [edit] Primary schools Main article: Primary education Primary school in open air. Teacher (priest) with class from the outskirts of Bucharest, around 1842. Primary (or elementary) education consists of the first 5–7 years of formal, structured education. In general, primary education consists of six or eight years of schooling starting at the age of five or six, although this varies between, and sometimes within, countries. Globally, around 89% of primary-age children are enrolled in primary education, and this proportion is rising. [8] Under the Education For All programs driven by UNESCO, most countries have committed to achieving universal enrollment in primary education by 2015, and in many countries, it is compulsory for children to receive primary education. The division between primary and secondary education is somewhat arbitrary, but it generally occurs at about eleven or twelve years of age. Some education systems have separate middle schools, with the transition to the final stage of secondary education taking place at around the age of fourteen. Schools that provide primary education, are mostly referred to as primary schools. Primary schools in these countries are often subdivided into infant schools and junior school. In India, compulsory education spans over twelve years, out of which children receive elementary education for 8 years. Elementary schooling consists of five years of primary schooling and 3 years of upper primary schooling. Various states in the republic of India provide 12 years of compulsory school education based on national curriculum framework designed by the National Council of Educational Research and Training. Students working with a teacher at Albany Senior High School, New Zealand Students in a classroom at Samdach Euv High School, Cambodia In most contemporary educational systems of the world, secondary education comprises the formal education that occurs during adolescence. It is characterized by transition from the typically compulsory, comprehensive primary education for minors, to the optional, selective tertiary, â€Å"post-secondary†, or â€Å"higher† education (e. g. university, vocational school) for adults. Depending on the system, schools for this period, or a part of it, may be called secondary or high schools, gymnasiums, lyceums, middle schools, colleges, or vocational schools. The exact meaning of any of these terms varies from one system to another. The exact boundary between primary and secondary education also varies from country to country and even within them, but is generally around the seventh to the tenth year of schooling. Secondary education occurs mainly during the teenage years. In the United States, Canada and Australia primary and secondary education together are sometimes referred to as K-12 education, and in New Zealand Year 1–13 is used. The purpose of secondary education can be to give common knowledge, to prepare for higher education or to train directly in a profession. The emergence of secondary education in the United States did not happen until 1910, caused by the rise in big businesses and technological advances in factories (for instance, the emergence of electrification), that required skilled workers. In order to meet this new job demand, high schools were created, with a curriculum focused on practical job skills that would better  prepare students for white collar or skilled blue collar work. This proved to be beneficial for both employers and employees, for the improvement in human capital caused employees to become more efficient, which lowered costs for the employer, and skilled employees received a higher wage than employees with just primary educational attainment. In Europe, grammar schools or academies date from as early as the 16th century, in the form of public schools, fee-paying schools, or charitable educational foundations, which themselves have an even longer history.

Best Practices Education

Best Practices Education Introduction In recent years, there has been a dramatic preference among students for online learning in place of face-to-face classes. However, the hybrid format of providing education appears to be gaining increased popularity. In this regard, a number of researchers have documented the preference for a learning experience that incorporates the conventional, face-to-face mode of education delivery with online activities (Marcketti Yurchisin, 2005; Tang Byrne, 2007).Advertising We will write a custom research paper sample on Best Practices: Education specifically for you for only $16.05 $11/page Learn More Henize and Procter (2006) contends that a hybrid course is â€Å"not simply a matter of the combination of face-to-face and online instruction but it has to have elements of social interaction† (p. 247). While comparing online classes with the traditional face-to-face classes, most researchers reports of a lack of a significant difference in as f ar as the course outcome for the two is concerned (Newlin, Lavooy, Wang, 2005; Papastrergiou, 2006; Shelley, Swartz, Cole, 2007). Following the adoption of readily available technologies in the education sector, this has resulted in the recognition and incorporation of the hybrid instructions with the conventional approaches and the novel technological applications to education. Thanks to the high level of flexibility that characterizes a blended solution of learning, it has now become far much easier to make use of diverse forms of learning objects (Nash, 2005). However, there appears to be limited knowledge in as far as the pragmatic consequences of the hybrid design are concerned. In their study, Amrein-Beardsley, Foulger, and Meredith Toth (2007) reports how the implementation of a hybrid program, a decisive exchange of information among the administration, the faculty, and the students resulted in an enhanced understanding of the individual realities that each of the three gr oups was faced with. The initial conversations resulted in a better comprehension of the contributions practices that the instructors and the administrators thought were crucial for the success of students enrolled in the hybrid degree program. In his study, Sen (2008) reveals how the students in a hybrid class that he was investigating enjoyed limited time for practice with the nearby instructor.Advertising Looking for research paper on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More When students were involved in difficult activities, there was no instructor to help in identifying the problem and as such, he could not offer the much needed guidance towards the attainment of the solution; rather, the students who were faced with such a difficulty sought to invest more in the assignments at hand with a view to overcoming the challenges facing them all on their own. There was also a lack of an immediate response to a probl em faced by a student from the instructor, unlike in the case of face-to-face class. Problem Statement It is important to note that the educational needs of an adult learner are different from those of the conventional students due to the diversity in the teaching approach to the two groups. There are a number of challenges often faced by the face-to-face classes in as far as the issue of increased student retention and enrollments are concerned. As a result of this decline, this has negatively impacted on the retention and enrollment of the graduate non-conventional adult student population who wish to enroll public administration degree studies. The problem has been compounded by such factors as an observed less engagement of the adult students in the instruction methodologies, the preference by the adult students for a specific method of instruction in place of another, along with the over learning experience. Significance In examining the significance of implementing blended/hyb rid classes, the study shall embrace the application of instructor and student data for purposes of informing the process of decision making. In addition, the implementation of blended/hybrid classes calls from an assessment of the instructors and student perception of the design of the hybrid instruction and course design, along with the administrative directives to enable the researcher better understand the individual concerns of each group. A full implementation of a blended/hybrid degree program leads to an accommodation of the needs of the modern day student through the provision of a flexible and accessible program (Bonk, Olson, Wisher, Orvis, 2002; Graham, Allen, Ure, 2003; Sikora, 2002). This is especially vital in a case whereby students have opted to assume multiple courses for completion in a given semester, in effect prompting them to schedule their internships and classes in such a manner at to enable them fully support their demanding schedule.Advertising We will write a custom research paper sample on Best Practices: Education specifically for you for only $16.05 $11/page Learn More Purpose of the study The aim of the study is to examine the significance of implementing blended/hybrid classes. This way, the study endeavors to provide best practices for application in blended/hybrid learning classes, along with its implication on the retention and enrolment in the face-to-face model of classroom setting. Reference List Amrein-Beardsley, A., Foulger, T. S., Toth, M. (2007). Examining the development of a hybrid degree program: using student and instructor data to inform decision- making. Journal of Research on Technology in Education, 9(4), 331-357 Bonk, C , Olson, T., Wisher, R., Orvis, K. (2002). Learning from focus groups: An examination of blended learning. Journal of Distance Education,  77(3), 97-118. Graham, C. R., Allen, S., Ure, D. (2005). Benefits and challenges of blended learning environments. In M. Kh osrow-Pour (Ed.), Encyclopedia of  information science and technology (pp. 253-259). Hershey, PA: Idea Group Heinze, A., Procter, C. (2006). Online communication and information technology education. Journal of Information Technology Education 5, 235-249. Retrieved from http://jite.org/documents/Vol5/v5p235-249Heinze156.pdf Marcketti, S. B., Yurchisin, J. (2005). Student perceptions of a hybrid course.  Academic Exchange Quarterly,9(3), 317-320. Nash, S. S. (2005). Learning Objects, Learning Object Repositories, and Learning Theory: Preliminary Best Practices for Online Courses.  Interdisciplinary Journal of Knowledge and Learning Objects, 1, 1-12.Advertising Looking for research paper on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Newlin, M. H., Lavooy, M. J., Wang, A. Y. (2005). An experimental comparison of conventional and web-based instructional formats. North American Journal of  Psychology, 7, 327-336. Papastergiou, M. (2006). Course management systems as tools for the creation of online learning environments: Evaluation from a social constructivist perspective and implications for their design. International Journal on E-Learning, 5(4), 593-622. Sen, G. J. (2008). Comparison of Face-To-Face and Hybrid Delivery of a Course that Requires Technology Skills Development. Journal of Information Technology  Education,7,1-18 Shelley, D. J., Swartz, L. B., Cole, M. T. (2007). A comparative analysis of online and traditional undergraduate business law classes. International Journal of Information  and Communication Technology Education, 3(1), 10-21. Tang, M., Byrne, R. (2007). Regular versus online versus blended: A qualitative description of the advantages of the electronic modes and a quantitative eva luation.  International Journal on E-Learning,6(2), 257-266.

Rulers And Reaction Times Essays - Cognition, Mental Chronometry

Rulers And Reaction Times Essays - Cognition, Mental Chronometry Rulers And Reaction Times Rulers and Reaction Times Abstract The reaction time of ten subjects was measured. The subjects were asked to catch a ruler ten times under five different conditions. The first condition measured the subject's simple reaction time. Each further condition added an additional stimulus and the reaction times were measured. There was a clear increase in reaction time with the addition of further stimulus, however the expected result of a steady increase in response time with the addition of each condition did not occur. The third condition displayed the highest response time where as the final condition displayed the second lowest (after condition 1). Assuming that no design problems in the experiment affected the results, it cannot be concluded that cognitive processes occur in separate order and do not overlap. Given the average reaction time of condition five was lower than condition three, some cognitive adaption may have occurred to lower the response time of the subjects or another reason may exist. One aspect not c overed by the experiment, but important to the results was the error factor. Pre-guessing the experimenter caused a high rate of error, however it lowered the overall results. Why measure response times? As the world moves forward with technology, increasing pressure is placed upon humans to be quicker, be smarter and to operate more efficiently. As the population increases systems are being put in place to reduce incidences and accidents occurring. An example of this is a study conducted by Cameron, 1995 examining the influence of specific light colors, motor vehicle braking and the reaction time of the drivers to these specific clouds and conditions to avoid rear end collisions. Donders subtractive method holds that reaction times can be obtained by subtracting the simple reaction time; or subtracting type A from type B etc. (Cameron, 1995). Given this, it stands that the more stimulus provided (or thought processes required), the longer the response time of the subjects. This theory is tested in the measurement of ten responses to five test conditions. The trial provides preliminary information to participants and it is expected that reaction times will be shorter than if no infor mation was supplied. (Rosenbaum, 1980.) Method Participants Ten participants were selected, four female and six male. Ages ranged from twenty-two to fifty three. All were fully able bodied and from English speaking backgrounds. Materials A plastic yard rule was used. The yard rule was six centimeters in width. Procedure Condition One The experimenter sat one subject on a chair and instructed them to place their arm out in front of them at a comfortable height. The yard rule was then placed between the subject's fingers at a height of 10 centimeters. The subject was then told the condition 1 (Appendix A) and given three trials. The subject then completed the ten tries at the condition and the results were recorded. All ten subjects were tested in the same manner. No abnormal results were obtained. Condition Two The experimenter sat one subject on a chair and instructed them to place their arm out in front of them at a comfortable height. The yard rule was then placed between the subject's fingers at a height of 10 centimeters. The subject was then told the condition 2 (Appendix A) and given three trials. The subject then completed the ten tries at the condition and the results were recorded. All ten subjects were tested in the same manner. An error rate and abnormal results occurred. Condition Three The experimenter sat one subject on a chair and instructed them to place their arm out in front of them at a comfortable height. The yard rule was then placed between the subject's fingers at a height of 10 centimeters. The subject was then told the condition 2 (Appendix A) and given three trials. The subject then completed the ten tries at the condition and the results were recorded. All ten subjects were tested in the same manner. An error rate and abnormal results occurred. Condition Four The experimenter sat one subject on a chair and instructed them to place both their arms out in front of them at a comfortable height. The yard rule was then placed between the subject's hands at a height of 10 centimeters. The subject was then told the condition 4 (Appendix

Which Year of High School Is Most Important for College Applications

Which Year of High School Is Most Important for College Applications SAT / ACT Prep Online Guides and Tips To figure out which year of high school academics is the most important, it helps to think of high school as a marathon. In order to win a marathon, of course you have to run the whole time – if you stop running, then lots of other people will pass you. But because you’re human, when you’re running a marathon, you can’t really run at the same speed the whole timed. Instead, you learn to pace yourself early on, and then really bust out your best sprint when it counts – at the finish line. So which part of high school is that all-out sprinting finish line? Read on for our answer. All Years Are Important Before I tell you which is the most important year of high school, let's be real: you can't really snooze your way through any of these four important years.High school is designed so that every year is a building block for the next. In other words, the classes you can take junior and senior years depend in large part on what you’ve been doing the previous years. This means that 9th and 10th grades are the setup years: this iswhen you take the prerequisite classes you need to take high level classes later, and also when you join the activities that you will hopefully rise to a leadership position in. On top of that, freshman year can be a reallyhard adjustment year. You suddenly have high school-level demands, much more academic and social pressure, not to mention the wild ride of adolescent development and the surge of hormones that comes with it. Actually, 9th grade is so hard that research shows that itis the make it or break it year – the year that determines whether kids stay to finish high school or drop out altogether. That awkward moment when your hormone surge turns you rabid. 12th grade is also not the best time to start slouching. Even though the GPA colleges will see is made up mostly of grades from the first three full years of high school,first-semester senior year grades are sometimes sent in with your transcript. This means that 12th gradealso needs to be stacked with impressive classes that build on what you accomplished junior year. What's more, if you really slack off senior year, your acceptance could even be rescinded Finally, if you’re taking AP classes, good grades on AP exams can get you college credit or at least place you out of intro college classes. Every AP class in every year matters - and you will most likely take the most number of AP classes in 11th and 12th grade. Junior Year Is the MostImportant If you were paying careful attention, you might have noticed that the last section kind of gave short shrift to 11th grade. That's because junior year is so important that we need to talk about it separately. Show off your academic chops The main reason that junior is the most important year for your college applications is because it’s the last full year of high school that colleges see. It also represents you atyour most mature -since teens grow a lot year by year, junior year is the best way forcolleges to extrapolate what you'll be like as an adult. Because you want to demonstrate your full capabilities, 11th grade should be the hardest course load year on your transcript.It should most closely approximate a college course load, so that colleges can get a sense of how you would handle that level of work. So, my advice is to take the highest level courses that you can reasonably handle (meaning get a B or higher in). Remember, this is the time to really push yourself, especially in classes that are your strengths, that you are passionate about, or that you can see yourself pursuing in college. Since you will be doing such intense and impressive work in your challenging classes, your 11th grade teachers are probably going to be the teachers that will write your college recommendations. Definitely come to class ready to impress. (Get a more detailed scoop on letters of recommendation in our guide.) Artglass: raising the bar onbringing your teacher an apple. Make up for past mistakes Another key reason that junior year is socrucial is that it can be the time when you redeem a lackluster freshman or sophomore year. Colleges like to see one of two things from your academic career: either a strong performance that is maintained throughout, or an upward trend of doing better and better each year.If you got reallygood gradesin 9th and 10th grade, then nice job! And, 11th grade needs to be more of the same - great grades in even harder classes. But if you had a tough time in 9th or 10th grade, then 11th grade is the year when you can show colleges the full range of your abilities by pulling off a banner year of good grades. Imagine an admissions officer seeing at a transcript with mediocre grades in 9th grade, followed by a junior year of challenging classes and good grades. This officer will see a student who rises to the challenge and has the perseverance to keep going even in the face of a setback. Time to erase those early bad grades from the admission officer's mind. On the other hand, a bad junior year canmake a good freshman or sophomore year look like a fluke. Now picture that same admissions officer seeing a transcript with a bunch of 10th grade A's, followed by 11th grade B's and C's. This time, the officer is likely to conclude that the strong sophomore year performance is not really an indicator of the student's ability. Want to build the best possible college application? We can help. PrepScholar Admissions is the world's best admissions consulting service. We combine world-class admissions counselors with our data-driven, proprietary admissions strategies. We've overseen thousands of students get into their top choice schools, from state colleges to the Ivy League. We know what kinds of students colleges want to admit. We want to get you admitted to your dream schools. Learn more about PrepScholar Admissions to maximize your chance of getting in. Crush upcoming key tests At the same time, 11th grade is the year of important testing. Of course, you will take lots of tests every year of high school, but your junior year will most likely be full of statewide and nationwide tests that will matter a lot on your college application. AP exams that will end up on your college applications (check out ourfull list of available AP exams). If your state has a required exit exam, you will likely take it at the end of junior year. The PSAT – a test that is called â€Å"practice† but that you have to take very seriously because it couldqualify you for the National Merit Scholarship program and givea sense of howyou will likely score on the SAT (learn moreabout the PSAT here). SAT subject tests that will end up on your college applications (here's a breakdown of everything you need to know about SAT subject tests). And, of course, the SAT itself, which you will most likely take for the first time in late winter or early spring of your junior year.Learn why a high SAT/ACT score is the best single way to improve your chance of admission to a competitive school. You will be weighed. You will be measured. Hopefully you won't be found wanting. Be a leader Because junior year is also the last full year of extracurriculars that colleges will see, this might be the perfect time to prove your ability to lead and manage others. So run for that student council election, audition for that starring role, or work your way up to first singles on the tennis team! Can you be elected an officer of your club or student organization? Can you become captain of your sports team? Can you headline a performance, stage an exhibition, or get a lead role? Can you assumelarger responsibility for a volunteer project, like orienteering others or organizing donations? Is it Rumplestiltskin? Plan your future Finally, junior year is the year of the college search! This is when you will decide on where and how you will spend the next fouryears of your life. If you're curious how that process works, read our explainer. What If I Screwed Up My Junior Year? If you've been reading this and panicking because your junior year didn't go according to plan, don't worry. You still have some good options. You can explain what happened on your college applications, try to make up the grades through some hard work, or even just chalk it up to experience and move on to do better in the future. Did something happen in your personal life to derail you? Anything like your parents divorcing or losing a job, a serious illness or injury, or any other tremendous life upheaval is a completely understandable reason for grades to fall.If this happened to you, the key thing is to explain to colleges exactly what you were going through. Use either your personal essay or the â€Å"tell us anything else† space on your application to let schools know your circumstances. Additionally, for extra impact, ask your counselor or the teacherswriting your recommendations to also narrate these adverse events in their letters Are you still in the middle of your junior year? If you are still in the middle of 11th grade and have just noticed that your grades are slipping, there is probably still time in the year to undo the damage. Remember, your mid-year grades aren’t going to be seen by colleges, so you still have time to mitigate the situation. This is the time to ask the teachers whose classes you are struggling with for help, for extra credit assignments, or anything else that can help boost both your grade and their opinion of your work ethic. Also, if you've been taking it easy, this is the time to hit the books. Without overwhelming yourself, and without depriving yourself of sleep (7-8 hours a night is what the doctor ordered) or your sanity, spend some extra time assessing your study habits and improving them. Think about letting your social life take a bit of a backseat for now while you study – trust me, your future is worth a little hermitbehavior. Is hermit behavior anything like hobbit behavior? Because I think I could really get used to elevensies and second breakfast. Another way to make the case that you haven’t actually performed up to your potential is to really do your very best on the SAT or ACT test. A high score will show that you have untapped potential. We havedetailed advice on raising your GPA fastand on getting a full 2400 SAT score. Are you planning to recommit to academics in the future? Sometimes what happened in high school should just stay in high school. If you let your work slip,butnow have come to you to a sudden realization that you need to refocus on academics, then what you really need issome more time to show what you can really do. Then this might be the time to rethink your target schools, and then try to transfer midway through your college career. For example, you could first go to community college for one or two years, and then apply to a state or private university as a transfer student. Another great option is to seek out a university system and first enroll at aless selective campus, eventually transferring to one of the more selective ones.Explore your options in our guide to applying to college with a low GPA and our roundup of the best collegeswith low GPArequirements. What’s Next? Thinking about planning your high school curriculum? Then check out our discussion of the classes you should take in high school. If you’d like to see what a rigorous course load would look like, read our article on planning a challenging curriculum in high school. To learn more about how your GPA is calculated, read about how your GPA works and the difference between a weighted and unweighted GPA. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Is Religion Bad for Women's Development and the Pursuit of Gender Essay

Is Religion Bad for Women's Development and the Pursuit of Gender Equality - Essay Example However, since the Second World War, religions have become increasingly involved in developmental projects and in particular have played a significant role in bringing relief to the poor. For example, in 2006, when the UK’s Minister of finance implemented an immunisation programme for raising 2.1 billion pounds for children under 5 globally, the first significant contributors were Pope Benedict XVI, the Archbishop of Canterbury, the Chief Rabbi, the Muslim Council of Britain, the Hindu Forum of Britain and the Network of Sikh Organizations (Clarke & Jennings, 2008). Thus in determining whether or not religion is bad for women’s development and the pursuit of gender equality, it is important to avoid focusing narrowly on extremism and radicalism and to look more closely at the contributions of moderates (Clarke & Jennings, 2008). It is also important to acknowledge that secular approaches to development and the reduction of poverty have proven to be ineffective (Haynes, 2007). For example, despite secular projects in which governments have partnered with non-governmental organizations (NGOs), millions of people around the world, particularly â€Å"women and the poor† do not have â€Å"adequate healthcare† and/or opportunities for education (Haynes, 2007, p. 9). As a result, there has been a growing belief that secularism and faith-based organizations (FBOs) are both needed to ensure development and poverty reduction. Despite religion’s long and firmly established support of education for women and the poor, some doubt that religion can make a significant contribution to development (Aiken, 2010). Religious organizations and FBOs have persistently lent their support to the poor and destitute. This is especially true for victims in war torn areas and areas suffering the after-effects of natural disasters. Religious organizations and FBOs provide aid in these kinds of circumstances for two reasons: they recognize the â€Å"values of charity and mercy† and they adhere to the belief that all human beings have value (Ferris, 2005, p. 313). How can these values and beliefs, particularly when put into practice, be anything but good for women’s development and the pursuit of gender equality? In particular, since secularism has largely failed to achieve developmental objectives, religion was arguably the missing link between achieving development of women and gender equality. Moreover, NGOs have been more productive and effective in promoting equality and development across genders, races, ethnic groups and for providing relief to the poor and the destitute. As Ferris (2005) observes, NGOs have a much greater presence than governments across the globe. Many NGOs are not only operated by religions, but are also supported by religions. For example, in Asia, â€Å"thousands of NGOs† are operated by religious groups and â€Å"individuals with religious convictions† (Candland, 2000, p. 356). Moreover, Candland (2000) argues that despite the lack of empirical evidence: ...it is quite likely that a higher percentage of family income is contributed to social welfare groups in Buddhist and Muslim Asian societies, despite the absence of tax incentives, than in European and North American Societies. Buddhists and Muslims devote significant amounts of their income to private social welfare organizations (p. 357). Therefore compared to secular states, religious states have a greater awareness of social justice. In this regard, it can be argued that since religious practices, values and beliefs are manifested by a greater awareness of social and welfare justice, religion is not bad for the development of wo

Business law - ethics essay Example | Topics and Well Written Essays - 500 words

Business law - ethics - Essay Example The law unifies all businesses. It is in great contrast, that a manufacturing company can produce vehicles and other automobiles that have defective fuel system design knowingly underpinning the ethical responsibility. There should be no risk benefit analysis profiles for companies as they break the law and make profits. Stringent measures should be taken to such companies such as heavy fines. However, the amount of money such unscrupulous companies make outweighs the fines applied (Gavai 28). The profits in this scenario blinded the company to lack ethics. It is in great violation of the â€Å"right to life† which all companies should ensure they are not against. Done away with should be all the risk benefit analyses in relation to the life of humanity. There are different ethical theories that were developed for application. The rights theory can be intertwined with the value clarification theory that stipulates that certain human rights are fundamental and other individuals are obliged to respect them. Everyone should be aware of one another’s feelings, values, and beliefs. It is unwarranted in law for such a company to continue being in business in great violation of this principle. I would consider a shutdown so that the law is followed to the latter and because it is not an ethical practice though lump sum profits. We do what is right and trust God, fate, destiny, or the forces of good to work things out, Justice or legal moralism (Gavai 32). There should always be some level of equity. The company never considered this as a principle and caused majority deaths. Governments must always have express and implied rules and regulations to shun deceptive productions, reckless business attitudes, moral irresponsibility, and unethical conducts. My company would have followed the rules as they are legally contained in the constitution. The company grossly violates utilitarianism, an act that

Factors in hiring educational leaders Assignment

Factors in hiring educational leaders - Assignment Example Rather than focusing on the composition of the school, those tasked with the duty of hiring of educational leaders ought to focus on data that revolve around student performance, such as the curriculum being offered, differences in instruction and the level of assessment (Reeves, 2007). The influence of the above data on student achievement by far outweighs the influence of school demographic, which will focus on issues of race, gender, ethnic minorities and the number of second language students (Reeves, 2007). An educational leader should not be picked as the better candidate for simply being white, black, Asian or for representing a large part of the student demographic. This will not only ensure that the interviewing panel does not get it wrong in the choice they make, but will also ensure that equality of all candidates is upheld, where no person gets an upper hand for belonging to this demographic or the other (Reeves, 2007). In my view, all students have the ability to learn, and educational achievement should not be pegged on one’s demographic. Educational institutions and those charged with picking their leaders should not create the wrong perception that the various student demographics have different levels of learning ability (Reeves, 2007). Instead, the education leader ought to be a person who is a uniting factor, with vast knowledge of the various cultures of the different members of their student body. This will enable them to tackle each student individually and not as a member of a certain demographic (Reeves, 2007). Educational leaders such as principals and college deans who will be more effective at their job are those who focus their attention on the current and previous actions of the institutions they hope to lead rather than the constitution of the student

Instructional Technology Essay Example | Topics and Well Written Essays - 2500 words

Instructional Technology - Essay Example The students will understand the context of the ordering process and will know how to fill in the foods they want with visual aids on the menu or with the aid of a visual dictionary. Some study and the memorization of the conversation patterns in the context of the restaurant will be done during the lesson, but the students can use their notes. They will be able to employ two means of ordering: by using the standard name of the food as found in their resources or remembered or by simply describing the food to the server. Using the menu, they will order the main course, soup or salad accompaniment, a beverage and dessert. 1. The students will be able to verbally order soup or salad from the restaurant menu in English in an interactive simulation. The students will be able to specify salad dressing and crackers. Pictures of the choices with accompanying identifying words will be available, just as if they were reading a menu. 2. The students will be able to verbally order the main course from the restaurant menu in English in an interactive simulation. The students will be able to specify how it is to be cooked. Pictures of the choices with accompanying identifying words will be available, just as if they were reading a menu. 3. 2. The students will be able to verbally order the main course from the restaurant menu in English in an interactive simulation. The students will be able to specify how it is to be cooked. Pictures of the choices with accompanying identifying words will be available, just as if they were reading a menu. 3. The students will be able to verbally order a beverage from the restaur