Myths, Misconceptions, and Fears Assignment Example | Topics and Well Written Essays - 250 words

Myths, Misconceptions, and Fears - Assignment ExampleThat is, many are those who affirm had the fear that using hypnosis get out lead to permanent criminal and immoral conduct in patients. But this is a fear that tooshie clearly not be substantiated because hypnosis is known to be a therapy that has a moderation of service, compassing its implementation for save temporary situations and not permanent basis (Husky, 2011).In the application and usage of hypnosis as a antonymous and alternative medicine, there are some biases that are often complained of by researchers. This bias has to do with the liberal of revelations that people undergoing hypnosis are do to reveal about their lives. The commonest form of argument has been that people are made only to reveal the deepest darkest secrets of their lives, exposing them to public ridicule. But this situation has been explained by Cuellar (2006), explaining that hypnosis that is done as showbiz must be differentiated from those tha t are done on a clinical medicinal basis.Finally, the use of hypnosis would be contraindicated in patients who show excess aggression and characteristic chaos when exposed to the method. The reason for this is that such people have wrong reactions toward the process and if not withdrawn from may bring about unexpected consequences and side

Global Marketing The UK food or drink product or brand must not be Essay

Global Marketing The UK food or drink product or brand must(prenominal) not be currently available in the selected grocery - Essay ExampleThe company prime founders of the organization are John Wrigh, Adam Balcon, Richard Reed and Maurice Pinto (Wiggins, 2005). At the time of inception, the company had begun to operate with very few employees and possessed limited hierarchy in business. It should be noted that the organization does not receive any personal juicing facilities. The corporation just contracts the vocation of mechanized smoothies to different sites. The founders of the company had commenced the business however after analyzing the emerging market demand of smootheis across all economies. With the essence of its superior products and marketing skills, the righteous Drinks have experienced rising revenue from both its domestic and foreign markets. It at present owns the widest market demand share for smoothies in London. However, the organization is facing monetary crunches in business and has hence conjugate hands with Coca Cola only for financing purposes. At present Coca Cola owns 90% stake of Innocent Drinks but its commercial strategies and policies for international are considered and determined by its own elderberry bush management officials (Lucas, 2013). Thus, the marketing official of the company ensures that any new foreign business expansion schedule is viable and rational. This is because raising money for unproductive projects would become non feasible and challenging for the officials.Innocent Drinks had never resisted expend its business in new markets, despite of facing numerous financial problems in commerce. Previously, the company had expand its trade in some international markets by distributing its products in the new marketplaces through giant international supermarket chains like Tesco and Sainsbury. The main markets of the company are Ireland and U.K. Almost 90% revenue of the firm is acquired from the gross sale s in these two economies. However, overtime the company has successfully entered within the markets of Netherlands, Belgium, France and Luxembourg

Zhang Xin Essay Example | Topics and Well Written Essays - 250 words - 2

Zhang Xin - Essay ExampleZhang use of these colors on his artwork symbolizes the unity of the human beings beings which he relates with storey. The dark colors on the painting reflect cougars idea of preventing memory access to the past and by incorporating such colors and war materials such as armor, horses, and swords into his work, Zhang directly engages the observer with the promontory of history and memory, reality and truth (Honour and Fleming).I like Zhang artwork because through his paintings, he exposes more study about history as well as bringing about memories of truth and reality. Colors and materials co-ordinated into the paintings say more about the vexed subject of history. The idea drawn from the pictures is relevant because it helps me understand history more vividly. One thing that does not escape from Zhang painting is his ability to connect his artwork with the broad events happening throughout history and the entire view of the world. The attached paint o f two cocks fighting elucidates the painters genuine creativity whose receptiveness influences a broader range of studies. The fighting cocks expresses strength, majesty and perhaps slashing forces of the stronger. Just the green color symbolizes healing and perseverance, probably the paint stands for the injustices and oppression of the weak. However, as mentioned earlier, Zhang paintings concentrated on humanity and connectedness with

Different construction insurance mechanisms currently utilized by the Essay

Different construction damages mechanisms shortly utilized by the construction application - Essay ExampleMaterial loss may entrust from the death of an employee, workers compensation or defects on construction. Construction insurance although in theory is not real different from any other type of insurance, the main difference lies in the enormous risk a construction company is exposed to while undergoing the project, thus, resulting to a higher premium.As a matter of fact, the foodstuff for general liability insurance has taken a disastrous turn over the past twain years. Builders and remodelers in every part of the country are experiencing dramatic increases in premiums and big changes in deductibles and exclusions. In approximately states, reporting may not be available at any price. If a companys insurance is too costly, it cant be competitive. (Miller)This is the reason why several mechanisms are used in the construction industry to minimize the risk or the amount of p remiums to be paid. Some mechanisms are provided for by law whereas some evolved from general practice.Several examples of these mechanisms are the Additional-insured endorsements, Owner Insured Risk Programs, reinsurance and the inclusion of a mediation and/or arbitration clause in the insurance contract.One of the mechanisms used, particularly in Oregon, is the add-onal-insured endorsements. These endorsements, which ... An additional-insured endorsement states that in addition to the insured contractor, another party is an additional insured party under the insurance contract, thus big(a) the additional party the right to make a claim directly on the policy. (Christensen) This simple mechanism ensures that the insurance is available among the various participants in construction projects including possessors, general contractors, subcontractors, and sub-subcontractors. This mechanism in effect lowers the general cost for risk-allocation on the project.Another mechanism is the Owner Controlled Insurance Program or OCIP. In an OCIP, the owner purchases insurance for other participants in a construction project. (Thelen Reid Brown Raysman & Steiner LLP) An Owner Controlled Insurance Program get out cover the owner, the contractor , the subcontractors and sometimes include the design professionals. The coverage is tailored to the needs of the party applying for it exclusively more often than not it includes general liability (CGL), builders risk, workers compensation, design errors and omissions as well as excess and other circumscribed coverages. The OCIP process is pretty complicated, contractors and subcontractors need to be cautious when participating in an OCIP project. They must ensure that the coverage offered by the OCIP is sufficient to replace their existing insurance coverage. They also must be careful that the pay for deduct process by which the cost of insurance deducted from their price is properly and timely performed. (Thelen Reid Brown Raysman & Steiner LLP)The OCIP was generally used in large scale constructions, however, it is slowly becoming popular even with small-scale projects in particular in condominium and

Summary Coursework Example | Topics and Well Written Essays - 2000 words

Summary - Coursework ExampleThis being said, Day and Schoemaker (2005) develop a strategic eye exam that will help managers to examine the most problematic strategic areas. First, the authors recommend formation the scope of the comp any(prenominal)s computer peripheral device vision. Neither too much nor too little peripheral vision is good for the company those with too much peripheral vision can end up being too neurotic to deal with change. Second, Day and Schoemaker (2005) proceed to the questions every manager should ask fleck analyzing companies peripheral vision these questions relate to companies past and present, as well as future prospects and ideas. Finally, the authors suggest that the peripheral vision of any company can be strengthened. The article can readily serve the initiation of valuable advice in the development of useful peripheral vision and thinking within organizations. Day, GS & Schoemaker, PH 2005, examine the periphery, Harvard Business Review, Novem ber, pp.135-148. Are You Sure You Have a Strategy? Strategy is a vernacular in contemporary organization studies, and few organizations reach a clear understanding of what dodge really means in this article, Hambrick and Fredrickson (2005) develop a framework for strategy design that embroils five primary elements. According to Hambrick and Fredrickson (2005), researchers have developed abundance of various strategic analysis frameworks, but all these frameworks foreshorten the fundamental question of what strategy is and how it works. As a result, it is not clear how these strategic frameworks should be utilize and how they can benefit organizations. In this situation, strategic managers and business owners create confusion and reduce their professional credibleness (Hambrick & Fredrickson 2005). This is why the authors of this article propose their vision of strategy and its elements. Based on the article, the main elements of strategy include Arenas, Vehicles, Differentiat ors, Staging, and Economic Logic. For each element, Hambrick and Fredrickson (2005) provide a question every company should ask in the fulfil of formulating its strategy. For example, in terms of the Arenas element, executives should first decide where exactly, in what arenas, their business will operate (Hambrick & Fredrickson 2005). The substance of any strategy is made of arenas, vehicles, and differentiators, which also require that executives define the main stages of strategy implementation and develop a clear idea of how exactly they want to generate profits (Hambrick & Fredrickson 2005). To support their claims, the authors provide a upshot of case studies. These case studies illustrate the strengths of the proposed strategy framework. Finally, Hambrick and Fredrickson (2005) conclude that strategy is not about planning but about informed and well-integrated choices and the proposed framework can well serve the basis for the development of the major strategic initiatives. Hambrick, DC & Fredrickson, JW 2005, Are you sure you have a strategy?, Academy of Management Executive, vol.19, no.4, pp.51-62. The Irrational situation of Change Management In this article, the authors identify and discuss nine insights into the way human nature becomes a barrier to implementing the four conditions of behavioral change and fostering positive organizational shifts. Also, the authors show how different companies have succeeded in overcoming these obstacles,

The Acute Care Nurse Practitioner,The Certified Nurse Midwife Assignment

The Acute Care imbibe Practitioner,The Certified Nurse Midwife - Assignment ExampleThis phenomenon is driven majorly by a largely ageing nursing population and few bes of incoming nurses to fill this void.There is a dispenseable rise in the number of people seeking the dish outs of these practitioners with healthcare and medical needs, putting considerable strain in the health care system and in the process, necessitating an urgency to curb this shortage. Generally speaking, research upon research has identified four main reasons behind this problem (although there are several minor causes too, that would need to be delved into at hospital and care center levels). These are the ageing practitioner population, declining enrolment, changing work climate (such as lesser pay, increased forbearing loads, unpalatable work shifts and mandatory overtime, decreased time to provide direct patient care, assignment of non-nursing tasks, poor patient and relatives attitudes, skipping meal s to attend to work, poor health and safety such as chronic effects of stress and overwork, possible nosocomial infection (such as HIV, Anthrax, Hepatitis, etc.) making nurses feel unsafe at work) and a poor image of nursing in particular (Phillipson, 2009).Some of the solutions that can be apply to curb this escalating shortage include conducting recruitment efforts, for example by promoting pursuance of such careers in schools, advertisement for vacancies, reducing training period and time it takes for one to become a registered practitioner while non compromising on the quality of training and also by encouraging more men to consider nursing as a career choice. Secondly, theres need to explore retention efforts by providing opportunities for career advancement, encouraging flexible work schedules, good retirement benefits and by encouraging these practitioners to feel innocent to be at the forefront in resolving workforce issues and devising solutions for the same.An elabora te emphasis on the

Interracial Marriages As Phenomenon In Modern Society Essay

Interracial Marriages As Pheno custodyon In sophisticated Society - Essay ExampleLandry has spent five years with the African American husband who was her college fellow. aft(prenominal) the divorce, she married the Caucasian husband and has been living with him for four years. When she reflects back upon the two experiences, she realizes that race was n ever a strong issue. Landry parted ways with her ex-husband because there was the communication gap between them and he was un-American to her. Besides, they had issues related to money. Therefore, when Landry searched for a husband the second time, she placed more emphasis upon his commitment towards budget and his style to exchange views frequently and maintain loyalty to her in marriage than the race he belonged to. Landry spent xii years as a single after her divorce. In those years, she spent time with numerous men from different ethnic origins. Having dated men of different professions and racial backgrounds, Landry reache d the conclusion that two peoples resemblance in the level of intelligence, personal interests, aspirations, and values were much stronger determinants of their compatibility with each other than race could ever be. Landry has evaluated the potential advantages and disadvantages of interracial marriages in this article.Discussing the pros of interracial marriages, Landry first discusses personal growth. The successful marriage requires the partners to grow in concert with the passage of time. Marital partners can enhance their growth by sharing with each other and appreciating the challenges arising from their heathen and racial differences. Landry has noticed that her Caucasian husbands behavior is changed for the better after marrying her. He has started to guess how people of color may feel homogeneous strangers in settings where the others dont look like them. He had a new experience of going to church with an African American wife as a lone white man.

Cross-Border Cyber Terrorism and Internet Crimes Term Paper

Cross-Border Cyber Terrorism and Internet Crimes - Term Paper casingThe Internet today is an integral part of every home, society, and business. And for it to remain the key tool for advancement that it is on that point is a compelling need for awareness, regulation, and legislation. As governments across the world move forward and (hopefully) unite on this issue, these are some of the views that will bear consideration The Authorities View A priority for regulators is to recover ways of tracking down criminals across borders and ensuring they are punished in a scenario where use of placeholder servers assures anonymity this is easier said than done. at that placefore, the imperative need for an international strategy and response to cyber attacks that is akin to traditional laws. There are countries today where customers can purchase unregistered data packs with mobile Internet cap capability, giving them the ability to commit an online crime such as identity theft against peop le in other nations without solicitude of being traced. This makes it in the interest of richer nations to collaborate with the have nots and develop the capacity to anticipate this abuse. The general view is that these cells need to become more effective to tackle the increasing complexity and creativity of the cybercriminal. Of late, legislative bodies have embraced Cyber Laws - a term that encapsulates the legal issues related to using various aspects of networked devices and technologies. These legal enactments - make-up laws for a paperless environment- cover a broad gamut of different aspects relating to computer software, access, and control of digital information, privacy, security, profits access, and usage and electronic commerce. The Popular View Arguably, the most affected by the building public judgment with respect to cybercrimes are the social media marketers. As users of sites such as Facebook and Twitter start walking on eggshells in the fear of being spammed, hacked or robbed of identity, legitimate businesses are finding it increasingly difficult to progress their target audiences.

Criminology Essay Example | Topics and Well Written Essays - 1000 words - 3

Criminology - turn up ExampleDiscussion The key ideological disparity between positivist theorisers and classical theorists is how the two categories distinguish how some individuals are increasingly more prone to crime than new(prenominal)s. For instance, classical theorists believe that individuals engage in barbarous acts entirely on their give birth will while positivist theorists assert that people open crimes outside their free will (Lilly, Cullen, and Ball 45). holy school of thought that developed in the seventeenth century anchored on philosophy of utilitarianism. Cesare and Jeremy, as well as other classical thinkers, believed that human beings cave in free will to direct the choice of their actions, and the deterrence is anchored on the idea of a person as a hedonist being that seeks satisfactions and prevents discomfort, and a reasonable calculator estimating the cost and advantages of each actions results (Hagan 10). Therefore, the school of thought objects the chances of ir ableity and involuntary desires as triggering aspects. In addition, they believe that punishment (of adequate difficulty) put up prevent human beings from criminal acts, as the loss (sentence) outweighs advantages, and the difficulty of penalty should be equal to the offense. Classical philosophers suggest that the more swift and precise the penalty (sentence) is, the more efficient it is in preventing crime attitudes. Cesare and other classical philosophers asserted that criminal attitudes or behavior could be reduced through human spirit basics (OBrien and Majid 47). According to classical theorists, criminal behavior is regulated by peoples self-interests. Theorists argued that rational human beings join a social contract where they recognize that maintaining a harmonious society would avail them. Cesare and his colleagues want to minimize criminal acts and behavior through reforms to the system of criminal punishment that they saw as hostile, unreasonably exces sive and ineffective deterrent. The key purpose of sentencing was to deter criminal behavior among people. Classical theorist believed that the most crucial efficient deterrent from crime would be abrupt penalties instead of a commodious sentence of trials (Shteir 10). They considered criminal acts as irrational behaviors that resulted from individuals who could not behave from their free will or in societys interests. They contended that penalties should be constantly imposed for certain criminal acts, with no unique circumstances, to usher people that crime will cost them since there are fixed effects. Classical school proponents sought fair and equal justice for crime suspects. Prior to classical ideology, judges punished offenders at their own interests irrespective of the crime severity, an act that made some people perceive the system of a criminal sentence as tyrannical. Consequently, Cesare and his colleagues struggled for penalties for certain offenses to be controlled by legislative arm and forbid unleashing power. They believed that if legal officers could substance abuse legislatively authorized penalties, trials would be swift and there would be fair justice because offenders would receive scurrying and fair punishment (OBrien and Majid 50). The classical theorist thought that combating crime is increasingly crucial than punishment, but by setting clear system of punishment offenders would utilize their reasoning to realize that criminals behavior is against their self-interests. Similarly,

Human Resource Interview Essay Example | Topics and Well Written Essays - 1000 words - 1

gracious Resource Interview - Essay ExampleWe are supported by the state government and our staff strength comprise of 440 full time and about 200 part time faculty/employees. spot leading a non-profit organization my role is to supervise the smooth running of the institution and objective demonstrate to achieve the goals set by the vision and mission statement. I am responsible for managing the Human Resources and to suffice and organize funding, training and administration of this division. I report to the Principal.The mission statement We identify and meet the educational needs, primarily of adults, in our principal geographic service area of northeast Dallas, Richardson, and Harland. We offer courses, programs, and services to modify students to achieve their educational goals, and become lifelong leaders, community builders, and global citizens. We enable employees to model excellence in their service to students, colleagues, and community.A2 We own several properties that have been converted into campuses. Richmond is located in Dallas and is the largest amongst them. It comprises of ten buildings encircled by lakes and parks. Being environment friendly is one expectant challenge. The other is dealing with a spectacular number of nationalities that constitute our students. Managing cultural diversities harmoniously is another great challenge. All this requires that the faculty and staff be very considerate and this is a great HRM challenge to ensure an amicable atmosphere all around. still this human capital needs monetary capital for training and compensation and that too poses a great challenge for me.A3 Of course there are other challenges that one faces in such a various(a) and large organization. All problems relate to people in the end. However I see to it that I characterise my activities to my department only without bringing personal feelings or value judgments into actions or decisions.A4 My job requires for me to be

SWOT Analysis of Lionel Smith Ltd Case Study Example | Topics and Well Written Essays - 1250 words

SWOT Analysis of Li onenessl Smith Ltd - pillow slip Study ExampleMr. Smith had worked for sixteen years in the retail clothing business. He gained this meet by working in stores such as Belks Department Store, Manning Owens Incorporated, and LeGrandes of Aiken, South Carolina.After two years, the confederation was dissolved, Mr. Smith became the sole owner, and LSL was established as a sub-chapter S corporation. This began a period of growth for the company. betwixt the years of 1979 and 1983, quaternity additional locations were opened. They were located in Aiken and Edgefield, South Carolina, and Augusta, and Savannah, Georgia. By the end of 1983, all four of those locations were closed. Mr. Lionel Smith stated the closings were due to several major factors. They include his inability to hire and retain professionally qualified supervisors and employees, the desire to focus his efforts on establishing an outside sales force, and high interest rates and an unfit economy. In 1 982, the main location moved to the another(prenominal) side of Laurens Street in Aiken. The move to the mod location was made possible because Lionel Smith was able to purchase the building. This has been the companys only location since 1983. With only one location, its staff and inventory are not divided between two or more venues, and rent, utilities, and other operating costs are lower. The company underwent another major change when it was purchased by Mr. Smiths son, Van, in 1992. excogitationAccording to the foodstuffing area experts SWOT analysis review for Lionel Smith Ltd. (LSL) the key issues from an analysis of the hatful environment and the strategic ability of an organization. The chief objectives of conducting SWOT analysis for Lionel Smith Ltd. (LSL) is to recognize the coverage to which the alert strategy of an association and its more exact stance and weaknesses are pertinent to, and capable of, dealing by means of the changes taking place in the trade envi ronment. It also uses to assess whether there are opportunities to produce further the exclusive resources or core capability of this clothing organization. Moreover, SWOT stands for strengths, weaknesses, opportunities and threats. Its a four-part come within reach of to analyzing a companys generally strategy or the strategy of its trade units. All four aspects thrust to be considered to execute a long-range plan of action.In order to whack the rivalry you involve comprehending SWOT. No doubt, Its a way to examine a companys or a departments place in the market in relation to its contestant. The goal is to recognize all the major factors affecting competitiveness before crafting a trade policy.SWOT BreakdownSWOT recognize the internal and external issue that have an essence on an organization. Heres the breakdown of SWOT by interior and outside variablesInternal factors (Strengths and weaknesses)A corporate structure, goal and resourcesShareholdersCustomersCompetitorsExterna l factors (Opportunities threats)PoliticsTechnologySocietyEconomicsSWOT ANALYSISStrategy StrengthsThe first strength of Lionel Smith Ltd.

Three reasons why Adolf Hitler is the Epitomy of Evil Research Paper

Three reasons why Adolf Hitler is the Epitomy of Evil - Research musical theme ExampleFirst, Hitler was disgust because he started wars and no one could trust him. Second, because he was an anti-Semite responsible for the final solution and deaths of millions of raft in concentration camps. And third, because he believed he was right and everyone should listen to him, and as a mavin either children should be indoctrinated with his thinking. These three reasons will be further explored in this essay. Hitler was a war loss draw because he chose to start wars everywhere in Europe. He was deluded if he thought that other people were get-go wars against him. His surprise attack on the Soviet Union is a good example of this. Every epoch he made an agreement with someone he broke it. He was a war leader by choice. He loved war and cute it to start everywhere. He knew that Russia was never an easy countersink to invade and that the brutal winters made it very life-threatening to hold ground there. But he clear-cut to invade anyway. The lives of his soldiers meant nothing to hima very evil position for a commander-in-chief. Hitler thought his invasion of the Soviet Union could be complete within a few months, but he overestimated the speed and equipment at the disposal of the Wehrmacht. At Stalingrad, the Soviet army delayed the Germans long enough to effectively freeze them come out of the closet and encircle the Sixth Armya devastating blow. ... He became detached from reality and refused to listen to advice just about anything. Finally, perhaps Hitlers most evil as a war leader was not seeking to dispense with when it was clear that he had lost the war. If he had chosen to drop by the wayside unconditionally the allies, he would have protected millions of lives. The last months of the war were very bloody and they required the Allies to fight for every last edge of territory. He might even have been able to come up with a conditional surrenderalthou gh it was against the Allies policy dictated at Casablancahad he been willing to step down. Nothing was gained by fleck to the last man except the total destruction of his own country. This was a terrible, culminating show of his evil being. Hitlers beliefs tag him out as an evil individual. Hitler believed that all Jews were different than Germans (Langer, 54). He wanted Germans to fit into the Aryan deification and to be blue-eyed and blonde-haired. He desired a people that did not look at all Semitic. To Hitler, Jews could be detected by their appearance. This was another example of his anti-Semitism which led to the Holocaust. He thought that people who were different than him should die. He arranged for death camps to be built to house and kill people he felt were inferior such as gypsies, communists, homosexuals, and Jews. These people were often marginalized in German society, but Hitler wanted to blame all of Germanys troubles on them. He went to extreme lengths to ensure they were killed and their existence wiped off the face of the planet. It is hard to conceive of a more evil act. Another evil example that Hitler personified was indoctrinating young people into his evil way of thinking. Hitler definitely thought that young people should indoctrinated early

Operation Management Essay Example | Topics and Well Written Essays - 1000 words

Operation Management - Essay ExampleThe time grade of the organization has in any case incorporate enormous inputs since it runs from 0900 hours to 1700 hours of six working days in a week. Time, deed dimension and cost are objectives to ensuring labor movements output at C20. These three objectives are traditionally the basic parameters for beat get off success or failure (Dennis, 2007, pg 17) Each task team should clearly understand its task inputs and outputs, interface personnel and work transfer mechanism. (David & Lewis, 2006, pg. 434) hence their transformation requires the use of processes. To achieve its performance dimensions, C20 uses the two operational courses of action, swan and operational processes. These processes are to be executed in order to produce tried outputs. C20 begins its actions through the operational process since it is the backbone of project procedures, hence making the whole project successful. The project processes at C20 of making fireplac e tiles depend mainly on the characteristics portrayed by the said proposal. It also depends on the resources provided by its management. Outputs are eventually brought forth from the internalized project processes. Outputs from C20 concretize themselves between beneficial acquirement and delivery and include the finished products and services availed to the entire populace. The end product and the process for producing it cannot be fully specified in advance(Gary, 2007, pg 5) end products consist of finished artistic decors of fireplace tiles, Baxi Burnall systems, Solid, Gas, and Electric fires fireside and Baxi Burnall accessories. Service output includes safety assured by the tangible products. These outputs are reached when the purpose of the operational and project process are conditioned and reached. However the outputs are further converted due to the inevitable win over that takes place in the business (project) processes. In due course after the production of outputs, ou tcomes are study by the management. This then leads to the study of the utilization of the final products. Utilization of the outputs produced is done by the customers of C20. This utilization determines the come-at-able outcomes that the company will experience. It solely depends on how affordable the output is to its customers. Performance dimensions at C20 20th hundred Fires (C20) is a company that was established in 1997 with the mandate of making artistic decorations on fireplaces and mantel designs and fireplace accessories from tiles and wood. Since then it has embarked in projects dealing with the making of fireplaces tiles and at the same time maintained its industrial culture. For this reason, it is obligatory to establish constructive standards of operation in the organizations management that monitor the ultimate success of the projects at hand. The ITO model is in the limelight in this context. Dimensions at which performances at C20 are drawn and improved from the designs of the products produced. Promotion of C20 as a non-profit organization has helped to lay down proper public relations with its project customers. Analysis make from the companys financial years defining the gross profits and losses aid in maintaining a good course of action in the performances of C20. A number of showrooms are also strengthened to show case the suitability of the outputs, regardless of whether new or old and also for

The specialist nature of operating department practice( Essay

The specialist nature of operating department practice( peri-operative) - Essay ExampleODPs also communicate around shifting the patient in the anesthetic room and verifiy pre-operative check list about medical illnesses and allergies. They abet the anesthesist with anesthesia and stay through the operating room to maintain anesthesia. In the surgical stage, ODPs assist the surgeon during the surgery and hence scrub themselves and wear sterile gown and gloves. They are accountable for all the instruments and swabs used for the surgery. They whitethorn also act as circulation nurse to hand over extra materials to the sterilised personnel. In the recovery stage, the ODPs check the patient, manage airway, monitor vital signs, administer prescribed drugs, help patient recover from anesthesia and address to the needs of the patient until discharge to ward. Thus, ODPs have a major role to play in the surgical assessment, procedure and recovery of the patient (Nettina, 2006). In this ess ay, the role of ODPs in the management of a renal pelvis replacement client will be discussed through critical evaluation of literature. 65 year senescent Maria is a know patient of osteoarthritis of the right hip reciprocal (name changed for confidentiality reasons). In study of distressing pain and decreased mobility because of the pain, she was posted for total hip replacement surgery. Hip replacement is a common procedure in orthopedic operation rooms. It is also known as arthroplasty. It can be total arthroplasty or hemiarthroplasty. In the former procedure, replacement of both the femoral and acetabular articular surfaces is done. This may involve either replacement of both the femoral head and neck or replacement of merely the surface of the femoral head. The former is known as conventional total hip arthroplasty and the latter is known as resurfacing total hip arthroplasty. In both the procedures, replacement of the acetabulum is done. In hemiarthroplasty, replacement of the femoral heads articular surface is done without any alteration of the articular surface of the acetabulum. Replacement of the hip joint can be done with several materials including ceramic, metal and polyethylene. Fixation of the arthroplasty can be done with materials handle polymethylmethacrylate cement and screw fixation (Jacobson, 2009). Osteoarthritis is the most common indication for total hip arthroplasty in which the articular surfaces of both the acetabulum and thighbone is affected. On the other hand, hemiarthroplasty is done in avascular sphacelus of the femoral head and displaced fracture of the femoral neck which is at increased risk of developing avascular necrosis (Jacobson, 2009). Hip joint is a ball and socket joint. The ball is formed by the head of the femur and the socket by the acetabulum, a part of the pelvis. The ends of both these bones are covered by cartilages to facilitate glisten movement. The cartilage gets damaged by arthritis which makes the joints painful and stiff (Bromhead, 2007). The components of arthroplasty for acetabulum are ceramic, cobalt-chromium metal and polyethylene. Femoral components accommodate ceramic, metal or metal femoral stem (Jacobson, 2009). There is some evidence that use of larger femoral head component with metal-on-metal total hip arthroplasty has decreased risk of dislocation (Jacobson, 2009). The most usually used combination for total hip arthroplasty is cobalt-chromium alloy metal femoral head that is articulated with a polythelene cup. The most common complication associated with this is wear of polyethylene followed by inflammation and osteolysis

Compassion Fatigue Related to Oncology Nursing Research Paper

forbearanceateness Fatigue Related to Oncology Nursing - Research Paper ExampleThe state of the patients affects the nurses directly by fashioning them have mood swings. This happens due to the fact that the nurses tend to empathize humanly with the patients and lose focus on mainstreaming and creating a barrier not to affect their emotions. This condition that arises due to direction given to the patients is referred to as pardon frighten away. There are other conditions that arises due to provision of care like burnout, these can be successfully be distinguished from compassion fatigue. The entire nursing profession is faced with rapid exponential append in case of compassion fatigue due to increased number of population that demands health care and the limited number of the nurses to provide the care. This paper analyzes compassion fatigue and other related concepts.Oncology is the study of the causes, festering and the occurrence of cancers coupled with treatments and mit igation of the cancerous cells. Cancer is one of the most devastating medical conditions in the contemporary world and the prevalence and incidence of cancer has been on the rife for the last couple of old age (Bissett 56). In 1995, another person Figley proposed another commentary of what compassion fatigue implies, he advanced that the explanation of compassion fatigue is the cost of caring (FIgley 154). ... Benign cancers are those which are restricted to one go away of the body and do not spread to other types of the body. These types of cancers are easy to treat and can be mitigated easily. On the other hand, the malignant cancers are the most lethal and have the tendency of facing pages to other parts of the body. This is the lethal types of cancer which poses the greatest danger to the human life (Henke, Barrie, and Thomas 111). The prepare of this paper then is to relate the fate of the nurses who are care providers of these patients and are at the risk of under posit ive emotional breakdown which may impact negatively on their lives, otherwise known as compassion fatigue. The sense of compassion fatigue is then dissected in relation to the position of the nurses in light-headed of their duties. Definition of compassionate fatigue The term compassionate fatigue first came into the public limelight in 1992 when Joinson in a nursing article that he published. In the article Joinson described compassion fatigue as the condition in which nurses experience a change in their feeling and instead developed a sense of helplessness and emotional changes as a result of witnessing their patient going by a series of devastating conditions of illness and trauma (Bissett 194). In 1995, another person Figley proposed another definition of what compassion fatigue implies, he advanced that the definition of compassion fatigue is the cost of caring (FIgley 154). It is consequently imperative that the concept of compassionate fatigue be conceived well in its cont ext by the nurses so that they may not lose focus on their roles as professional nurses at a measure that patients are in dire need of their services.

Answer the history eassy questions Essay Example | Topics and Well Written Essays - 4500 words

function the history eassy questions - Essay ExampleThe human politenesss on the banks of the great rivers suffered from seasonal variations of flood and dryness and so their early wall defences and storage systems helped to even out the extremes. Also, by introducing irrigation systems they were able to extend the reach of their agriculture, qualification wider and wider margins of cultivable fields. The more crops they had, the more population they could sustain, and the more armies they could form, which had the disadvantage of facilitating wars. There was also competition for the pee resource which caused tensions between different groups. Sometimes irrigation disturbed the water flow further downstream and this caused participation and hardship when water was in short supply.The Egyptians had the most effective and long lasting leadership and this may have something to do with the way that the leaders were absolutely tied in with religious beliefs. The people regarded the m with awe, and idolize them as gods. The rulers also amassed considerable wealth through trade and the capturing of a great many hard worker workers, and they consolidated their world power through strategic marriages and excellent diplomacy.Government and religion were merged together in a system called Theocracy which means that the gods are in charge in Egypt, Mesopotamia and China. Kings and priests worked together and there is secernate of this in the Pyramids, which are the burial places for the priest/king rulers known as Pharaohs. Their mummies and tombs show pictures of how they ruled.Chines rulers founded dynasties, passing power on from one generation to the next. There are relics such as books and vessels which show Chinese civilization was very advanced. The Mandate of Heaven is assumed to last for a certain period with each dynasty, until people rebel, and a new dynasty takes over.The rulers created stability so that the population could produce good crops and devel op societies. Different

Transfer To Virginia Tech Essay Example for Free

communicate To Virginia Tech EssayI have come to a point in life that galore(postnominal) people have not. I have made a firm decision to recommit myself to act my dreams. While there are those who believe that with an ounce of luck and a ton of persistence anything female genital organ be accomplished, I believe that there is no reason to expend so much vigour and rely on luck. I believe in taking hold of my destiny and carving bulge a future for myself based on the decisions that I make in life. Life is simply excessively short and too precious to be left to luck alone. This is why I have chosen to apply at (Selected University Here).My most important character strength, in my opinion, is my ability to adapt, accept and learn from distinguishable cultures. I traveled a lot when I was younger and have been exposed to all sorts of cultures and societies. suppuration up, I found myself amidst people of many different cultural backgrounds and I have found that I have gro wn to accept people for who they are and not where they are from.The world is fast congruous a borderless place. Cultures, races, beliefs and ideologies are blend together and interact because of the growing advances in communications. In order to come in this world, one needs to be able to adapt to the various cultural differences as swell up as be able to maintain a certain sense of individual identity. This is why I firmly believe that Virginia Tech is the perfect place for me.In order to get ahead in this world, it is important to have a good education. While I began to pursue my dream at App fix University, I olfactory property that Virginia Tech is the improve place for me. The fact that my mother graduated from Virginia Tech just adds to the many reasons why having a quality education from a well-k in a flashn school is crucial to the pursual of my long term goals in life.While I personally believe that there is no much(prenominal) thing as a free lunch and that ever ything a person has in life must(prenominal) come from hard work and perseverance, I also believe in charity. I believe in component part others who do not have much in life. I believe in helping people regardless of their nation, race or creed. I believe in being a better person so I can best help myself and others around me. I strongly feel that my time of being an object at rest has gone on long enough and that it is now time for me to move forward to achieve my dreams. For this reason, I feel that (name of university) is the best place for me to turn these beliefs into realities.

Why Is the Sky Blue Essay Example for Free

wherefore Is the Sky Blue EssayHow would you describe Coynes point of view in this piece? complimentary or involved? Insider or outsider? How does her point of view affect your perception of the federal prison for women that she writes about in this piece? My perception of Coynes viewpoint is the following mothers in this particular consideration truly cherish nevertheless the most simplistic gift given to them by their child (like a single flower), most importantly these mothers cherish their loved ones especi tout ensembley their children. Coynes believes that some of the inmates dedicate their unoccupied time to elaborate dresses, sweaters, to arrange their hair, put make-up on, in fact Coyne sees hand made accessories on these women. These women do this and more so in that respect love ones see them the best possible way. While Coyne observes around the visiting dwell of the federal prison, she imagines these women in a whole different setting.In particularly Coynes se es a different life for Stephanie, a life where Stephanie finishess her community college and spends more time with her son. besides instead of this fictional reality, Stephanie is in prison and her son is not by her side. Coyne notices that Ellie Stephanie son, is a bitter and difficult boy a boy that is clearly hurting and rebelling for his life situation. Coyne sees the impotent smell that Stephanie has when having knowledge of the things her young son is capable of.In my point of view, Coyne is detached of the setting around her and even detached of her feelings towards her sister. She is an outsider, in this particular point in time this is clear to me when she mentions that her brother is sitting next to her and her younger sister. Even though her brother is sitting next to her, she is only able to see that a women got near him and they are having a conversation while Coyne once again is distracted by all the action in the federal prison visiting room.I have never been in a federal prison analyzing and observing its evident action. Therefore prior to this reading I did not have a perception to this particular setting (women in the federal prison during mothers day. And yes, Coyne seems (to me) logical, putting myself in these mothers position (not being a mother myself) seems s that I too would feel and grand positive feeling if my love ones specially my children answer to visit me.I also agree when Coyne says that mothers do not express their full-strength thoughts, they sugar code their feelings and avoid the conversation that probably both parties would like to address but they never have the ability to do so. They do not get to tell their love ones that they are sorry for their mistakes, they are the most important thing in their life that these mothers do not do another thing but to think of their love ones. Since I did not have a feeling towards what mothers that are detained feel, I feel that Coynes point of view persuaded my view point.

The Corporate Culture Essay Example for Free

The Corporate Culture set aboutA six-year legal battle involving the jailed father-son duo who headed now-defunct Adelphia Communications has ended afterwards prosecutors withdrew tax sendup charges related to their earlier conviction in a $1. 9 billion fraud case. Prosecutors said they withdrew the tax-related charges Wednesday against the dada cable companys founder John Rigas and his son Timothy because they werent likely to end in substantial supernumerary jail time or restitution. Proceeding with the case wouldnt be a prudent expenditure of prosecutorial resources, governing said. Authorities alleged in 2005 the Rigases had committed tax fraud when they failed to pay income tax on the exit of the fraud they were convicted of in New York a year earlier. The former executives fought the case on the grounds it amounted to duple jeopardy. Both men are already in jail stemming from the collapse of the company in 2002 after prosecutors said John Rigas, 87, and Timothy Riga s, 55, failed to report nearly $2 billion in liabilities. John Rigas has vii years left on his 12-year sentence, while Timothy Rigas isnt expected to be released until 2022.Meanwhile, prosecutors said the family spent profusely on itself, ordering 100 pairs of slippers for Timothy Rigas and spending much than $3 million to produce a film by John Rigas daughter. Defense attorney Larry McMichael welcomed the end of the long court battle. This case never should have been brought, he told The Patriot-News of Harrisburg. The analysis should include the following A short description of case naming of the ethical issues involved (what was the alleged ethical wrong done, and why is/was it wrong? A statement, in their own opinion, of whether it was wrong or not, and more importantly, why?Thoughts on what could have been done to avoid the problem do we need more laws government regulation? What internal controls might have prevented this situation? Was the problem more a matter of indi viduals gone wrong, or was it more systemic and organizational? Provide 3-5 APA style references both inline and at the end of the paper to support your analysis. Please write in 3rd person. Note This is your fortune to demonstrate your knowledge of the weeks theory linked to personal opinion and outside evidence.

Irish Family Law Essay Example for Free

Irish Family Law EssayDiscuss some of the detect provision and dogmas of the United Nations Convention on the Rights of the chela. Include an example of Irish law or police that complies /does non comply with the States obligations downstairs the convention.IntroductionThis essay go forth look at some of the key nutriment of the United Nations Convention on the Rights of the Child (UNCRC) and discuss Irelands progress in fulfilling their obligation infra the UNCRC. The former will reflect briefly on the history of childrens remunerates in Ireland. The essay will mete out what measures the state has taken to develop strategies and policies to improve the wellbeing of the children. Recent government initiatives will be explored will be explored to assess whether the UN Convention has been implemented into theme insurance. The author will also look at the legal good example to gauge if Irish edict as it stands today complies with the states obligations under the conve ntion.Historical sightAttitudes towards children and their remedys appeaserain changed dramatically in recent years these changes have been slow to come about. Historically children were deemed the dimension of their p arents and had no rights. In the late 1800s, events abroad began to have an imp stage on attitudes if Ireland. The 1908 childrens act Britain and Ireland rebrinyed the main piece of legislation safeguarding childrens rights for almost one hundred years until the Irish Child divvy up phone number 1991. The United Nations was set up in 1945 after the Second World War to farm peace and human rights. In 1989, it was decided that children needed a separate set of rights to ensure that children world-wide were nurtured, protected and allowed to enjoy childhood.In 1990, Ireland signed the United Nations Convention on the Rights of the Child and ratified it in September 1992 thereby committing the state to implementing the UNCRC. The UNCRC is based on four core prin ciples, the best interest of the child, the right to life survival and development, respect for the views of the child and non-discrimination. bind 3.1 of UNCRC states In all actions concerning children, whether undertaken by public or private social welfare unveilings, courts of law, administrative authorities or legislative bodies the best interest of the child shall be a primary consideration.LegislationThe Child Care coiffure 1991 is the legislative modeling in Ireland for promoting the welfare of the child. This legislation deals primarily with the protection of children in emergencies, or in apprehension. The Childcare Act 1991 Part II, places a statutory onus the HSE to promote the welfare of children in need of care and protection. The 1991 Act also gave the HSE more power to provide childcare and family support function and while doing so mustiness have regard to the following It is generally in the best interest of the child to be brought up in his or her own famil y. Having regard to the rights and duties of the parents, the welfare of the child is the first and paramount consideration and that as far as is practicable, the wishes of the child should be considered (Childcare Act 1991). Part II of The childcare act implements the principle of the best interest of the child in law.The wording in part II of the childcare act would also appear to comply with Article 5 of the UNCRC requiring that Governments respect the right of parents of provide for and care for their children. beneath the Irish Constitution, which is the fundamental law of the land, the family is based on the institution of marriage only married parents have automatic rights to guardianship of their children. The rights of unmarried parents, in particular fathers are not considered under Irish law, whence the rights of their children are being contravened. This is in contradiction with Article 18 of the UNCRC, which requires State parties to recognise that both parties have e qual responsibility for the care and development of their children. Article 7.1 states that the child has the right to know and be cared for by his or her parents, while Article 9 requires state parties to ensure that a child will not be separated from his parents against their will UNCRC (1989).Irish law makes it impossible for m some(prenominal) children to realise these rights. In the brass of unmarried parents, only the beget has automatic right to guardianship. The father must have the consent of the mother or pursue his rights to guardianship through the courts. Article 41 and 42 of the Constitution provides protection for the family whole based on marriage it does not give individual rights and is more about protecting the institution of marriage than the family. The children of unmarried parents are not afforded the same protection under Article 41 and 42. downstairs the Irish Constitution as it currently stands, Ireland is not compliant with the UN convention. The consti tution, in many cases, denies children of unmarried parents the right to be cared for by both parents. Article 3 .3 of the UN Convention calls for all services and facilities responsible for the care and protection of children to conform to the standards established by competent authorities. UNCRC (1989).In 2006 The Child Care (Pre-School work) Regulations 1996 were revise and replaced by the Child Care (pre-school Services) (No 2) Regulations. The 2006 regulations are more child centred and focus on the health, welfare and development of the child. These regulations are the regulatory framework within which all-early years services must operate in Ireland. finished a vigorous system of inspection, compliance with the pre-school regulations is monitored by the HSE to ensure that all wee Years services meet the minimum standards required by law. The Child Care (Pre School Services) Regulations implement the UN Convention in Irish Law.National PolicySince Ireland ratified the UN Co nvention in 1992 there have been numerous changes in policy, showing the Irish Governments inscription to implementing the UNCRC. In 1999, Children offset National Guidelines for the Protection and public assistance of children was published by the Department of Health and Children. These guidelines highlight the importance of child welfare and are intend to provide a framework for all those who care for and work with children. Children First is based on the key principle that the best interest s of the child is paramount. These guidelines implement the best interest of the child and Article 19 of the UN Convention into National Policy. In 2006, the Committee on The Rights of The Child (CRC) recommended that Ireland review the Children First guidelines and consider putting them on a statutory basis CRC (2006). The guidelines were revised in 2011 to include new policy, legislation and organisation. at the time of the launch of the new guidelines in 2011, the government announced i ts intention to put the Children First Guidelines on statutory footing, it will then a legal requirement to report concerns regarding a nemesis a childs welfare Nuig (2012).In 1997, the Irish Government made a commitment that a National Childcare Strategy would be developed and an expert working group on Childcare was charged with developing that strategy. Despite Irelands commitment to the UN Convention, prior to this there was no guinea pig policy on children. The National Childrens Strategy 2000-2010 set three National Goals to listen to children, hypothecate more about what children need and act for children in a holistic sense National Childrens Strategy Our Children-Their Lives (2000). Finally, Ireland was moving towards implementing the UN Convention into National Policy. For the first time children were asked about what they thought they needed and what they would the like see happen for them in the future in Ireland.This fulfilled the states obligation under Article 12 of the UN Convention, which requires that State Parties shall assure to the child who is capable of forming his or her own view the right to express those views freely in all matters affecting the child, the views of the child being given due weight in symmetry with the age and maturity of the child UNCRC (1989). Two thousand five hundred children were involved in these consultations their chemical reactions set a need for more play and recreation opportunities National Childrens Strategy (2000). In response to these consultations and to honour the states commitment to the UN Convention Article 31 which requires state parties to recognise the right of the child to rest and leisure, to engage in play and recreational activities appropriate to the age of the child the government launched Ready, Steady, Play A National Play Policy in 2004. The objectives of the National Play Policy were to give children a voice, to grow awareness of the importance of play and to improve and maximis e the quality and safety of play areas particularly in disadvantaged areas National Play Policy (2004-2008).In 2009 Solta, the National Quality Framework and Aistear the other(a) Childhood Curriculum Framework were rolled out. Solta looks at quality provision and indorses the childs right to have a voice, recommending that each child has opportunities to make choices, is enabled to make decisions and has his /her choices and decisions respected CECDE (1999). Aistear promotes partnerships with parents and play NCCA (2009). unneurotic with Regulation 5 of the Child Care (Pre School Services) (No.2) Regulations 2006 Solta and Aistear use the Whole Child persuasion to ensure the holistic development of the child while implementing the UN Convention into practice on a everyday basis.It is evident that the Irish State is committed to implementing the UN Convention into Irish Law. The legislation introduced in recent years goes some way towards implementing childrens rights into law. In this authors opinion the main obstruction to Irelands compliance under the convention is the Irish constitution in its present form. All legislation is subject to the Constitution therefore, any legislation introduced around child protection or welfare must be compatible with the Constitution. In 2006, the Committee on the rights of the child recommended that Ireland takes further action to incorporate the Convention into domestic law CRC (2006).It is this authors opinion that changes will have to be made to the constitution to separate the rights of the child from those of the family. legion(predicate) of the policies such as The National Childcare Strategy, The National Play Policy and Children First all underpin the right of the child as outlined in UN Convention. However these policies take the form of guidelines or frameworks, they are not part of the legislation. Following the recommendations of the CRC (2006), it is hoped that the Children First Guidelines will be put on a statutory footing ensuring mandatory reporting of child neglect and abuse. This would help safeguard future generations of Irish children from neglect and abuse.Reference ListCentre for Early Childhood maturation and Education (2006) Solta The National framework for Quality in Early Childhood Care and Education. capital of Ireland Centre for Early Childhood Development and Education. Child Care Act 1991Department of Children and Youth Affairs (2011) Children First National Guidelines for the Protection and offbeat of Children, Government Publication Dublin Available athttp//WWW.dcya.gov.ie/documents/child_welfare_protection/children First.pdf Ireland, Government of (1937) Bunreacht Na hireann, Constitution of Ireland. Dublin Stationery Office. Ireland, Government of (2000) National childrens Strategy, Dublin The Stationery Office. Ireland, Government of (2006) Child Care Pre-School Services NO 2 Regulations 2006 and child Care Pre-School Services No 2 Amendment Regulations 2006 . Dublin The Stationary Office. National Council for Curriculum and Assessment, (2004) Aistear the Early Childhood Curriculum Framework. Dublin National Council for Curriculum and Assessment. National Play Policy (2004) Ready Steady Play Online. Available at http/www.dcya.gov.ie/documents/publications (Accessed 20 January 2012). Nui Galway (2011) Quality Awareness in Early Learning, Galway Nui Galway. Nui Galway (2012) The Child and Family in Irish Law, Galway Nui Galway.UN committee on the rights of the Child (CRC) (2006) UN Committee on the Rights of the Child reason Observations, Ireland, 29 September 2006, Online Available at httpwww.childrensrights.ie/resourcse.un-com (Accessed 14 January 2012. United Nations (1989) Convention of the Rights of the Child Online.Available at http//wwwcirp.org/ program library/ethics/UN-Convention/(Accessed 17 January 2011)

Etude House Essay Example for Free

Etude House EssayIntroductionEtude House is a Korean cosmetic brand with a particular focus on fun makeup products offers creative and unique products characterized by sensational influence and the up-to-date trends. The brand was founded in 1966 and incorporated by Amore Pacific in 1990. Etudes name was excite by Polish Composer Frederic Chopins Studies for the piano. Their mission is to beautify young women through lovely products and friendly counseling, therefore, their products be more poseed towards the youth market.Etude House capital of Singapore, had its grand opening in Singapore in June 2009. In fresh years, the Korean wave, namely Hallyu, has entered and became rather papaular here in Singapore, and Etude house itself being a Korean brand, uses Korean pop stars to market their products, attracting the masses of Hallyu fans. The company utilises on the few factors of Microenvironmental forces and Macroenvironmental forces and uses them to market their products t o the market in Singapore. I will be looking into the few forces they be using to do so.Macroenvironmental ForcesThe macroenvironment consists of larger social forces that affect the microenvironment. Two of the potential forces that affects the merchandising of Etude House would be the markets Cultural and demographic forces.Culturalhttp//www.blackwellreference.com/public/tocnode?id=g9781405131995_yr2012_chunk_g978140513199516_ss5-1 Korean pop close does not have any religion or race attached to it, therefore, it appeals to most of the Singapore markets secondary beliefs. Korean Pop culture, or Hallyu, has made its way into Singapore and became rather popular over the past 3 years. Young adults are influenced by Korean culture through Korean dramas and music.With reference to the above source, it cites that the strong Korean culture has made its way through the world, including Singapore, with its blockbuster movies, television programmes, its fashion as well as its music. Ther efore, with these influence, Singapore becomes a potential repair to market Etude houses products, using the influence of Korean pop stars like the boy band Shinee, and Sandara Park from the popular girl band 2ne1, attracting the masses of young feminine adults mainly, to purchase their cosmetics.http//blog.korea.net/?p=10610The above source describes how the Korean stars look so natural and beautiful onscreen and links it to the usage of products from Etude House, this way, they are able to influence their target market on trying out their products so they can look beautiful and natural too.DemographicAs Etude Houses main target audience are female young adults, Singapore would deem to be a good location to market themselves. As the demographics of Singapore suggests, from http//www.indexmundi.com/singapore/demographics_profile.html, there is a large percentage of population aged(a) 15 64, and out of these, more than half of them are females. This statistic greatly suits the t arget market of Etude House, therefore they are able to more effectively market their products to the needs of our population demographics.Microenvironmental ForcesThe Microenvironment consists of the actors and forces outside the marketing that affect marketing managements ability to build and maintain successful relationships with target customers. One of the forces that affects Etude House greatly is the customers.CustomersSince Etude house originates from Korea and it has branched out into many parts of the world, including Singapore, it greatly relies on the consumer

The effects of video games in our society Essay Example for Free

The printings of video games in our society Es opineThe effects video games seduce on tender people. Good or bad? Effects of computerized gaming have a unspecific range on young people today and like anything else the effects you get out is in the way of life they are used. If we look at how computer games are made and what they are intended for we squeeze out get a better understand for the effects that come out of them. Video games today are created on a bases of entertainment but what are computer games?They are most commonly a simulation of a real life or exaggerated situation where a pseud squirt experience from their homes. To start off with the most talked about effect of computer games violence. Many people would say that video games are instead disparageless but a question that has arisen quite a contend is that first person feeling shooter games crapper have quite a big effect on people as you are playing the role of the character in the game. You are inf licting harm on others personally as you are the character that is playing out the role in the game.The deuce views to point out on this are that experiencing these things are just as real as experiencing them in real life and that players can be acting as if they have done or experienced them in real life and be to a greater extent likely to refer to the training they have had in a game and carry it out in a real life situation. The other view is that young people can go towards theses areas naturally and by letting them vent out what they strength do in real life situation, instead of in a video game they slew that occupy in a harmless way and therefore arent so violent international of the computer game.Video games have much wider effects than violence allot of games support a realistic world where a player has to use his or her spatial logical or knowledge to progress in the game. While its suggested that first person view shooting games can have a violent effect they often require and improve skills at physics when a player has to decide when and where to fire their weapon at a moving target to hit it or how far they need to propel an object to reach its target. While strategy games can require a great handle of logical thinking and tactics to win and can improve a players way of thinking.Like all things too much is not good for you and video games are one of the highest reasons that young people are unfit today. While unlike a TV, computer games require thinking and practise the brain, whoever is playing gets to control the content they are watching and unless they finish the game, there is usually always more content to play. With most modern console games there is commonly a multiplayer mode which isnt quite the same as real life it can be effective in its own way.Players provide usually be required to use teamwork and cooperation with each other to overcome the level or the argue team. In the case of video games, especially console games man y players can get interested in other areas of the video game. Ultimately improve their skills that can be required later on in their education and can help when getting a job. Games can often include extra tools that the player can use to develop and write their own parts for games.Learning how to use these pieces of software can be quite a challenge and lead to other advanced areas of video games and ultimately go towards skills they could use in later life. Ultimately, video games have a positive effect of learning and instruction in areas that arent that apparent at first glance and like anything else they can be apply and abused just as easily. For their purpose of instructions players have succeeded quite well, as long as people stick to the age requirement, they do what they were made to do Entertain.

Nursing Care Plan and Specimens Essay Example for Free

care for Care program and Specimens EssayQuality is a broad term that encompasses various aspects of care for care (Montolvo, 2007). The National Database of breast feeding Quality Indicators NDNQI is the only national nursing database that provides drawly and annual reporting of structure, process, and outcome index numbers to evaluate nursing care at the social building block level (Montolvo, 2007). Nursings foundational principles and guidelines identify that as a profession, nursing has a certificate of indebtedness to measure, evaluate, and improve practice (Montolvo, 2007). The purpose of this paper is to analyze the misbranded specimen indicator for an inpatient rehab unit and devise an action plan based on exceed practices to decrease the incidence of mislabeled specimens. analytic thinking of the dataAccording to Dock, (2005) accurate specimen acknowledgment is a challenge in all hospitals and medical examination facilities. Ensuring that specimens are corre ctly identified at the point of collection is essential for accurate diagnostic education (Dock, 2005). A mislabeled specimen quite a little lead to devastating consequences for a patient (Dock, 2005). Specimen misidentification can be serious, resulting in misdiagnosis and mistreatment (Dock, 2005). For the second quarter of FY09, the rehab unit met their target of zero mislabeled specimens. The third quarter yielded two actual mislabeled specimens with a variance of two. The fourth quarter actual was one with a variance of one. The first quarter FY10 showed an actual of one and variance of one. For the FY09 the rehab had a total of four mislabeled specimens. This indicator was chosen beca wont of the magnitude of this medical error. Nurses, administrators and laboratory personnel must collaborate and create ship canal to decrease the mislabeling of specimens.Nursing planNursing interventions to decrease the number of mislabeled specimens and improve actual indicator scores are 1 ) Ensuring proper identification of patient 2) The use of electronic engineering science and 3) Bedside labeling. Each of these interventions will positively impact patient outcomes and reduce errors. According to The mutual Commission TJC, proper patient identification is best practice for decreasing mislabeled specimens (The Joint Commission as cited by Sims, 2010). National patient Safety Goal NPSG, 01.01.01 states that healthcare providers should use at least two identifiers to identify patients. For example, the patients full name and date of birth is used to properly identify a patient (The Joint Commission, 2014). According to Kim et al., (2013), developing a standardized specimen handling system has the potential to reduce errors. externalize 1. Steps to properly identifying a patient for specimen collection.Figure 1. Essential specimen handling steps. unsanctified items are physician-specific responsibilities pink items are nursing staff-specific responsibilities. Adap ted from Standardized persevering Identification and Specimen Labeling A Retrospective Analysis on Improving Patient Safety, by Kim JK Dotson B Thomas S Nelson KC Journal of the American Academy of Dermatology, 2013 Jan 68 (1) 53-6. The strongest intervention to reduce labeling errors is the addition of barcode technology (Brown, Smith Sherfy, 2011). The use of automated patient identification and specimen collection techniques can be an additional safety pull in for routines that are vulnerable to error, especially when coupled with strong systems designs (Brown et al., 2011).Brown et al (2011), found that the clinical applications of electronic and information technology support can assist in the identification, control, and reduction of error rates end-to-end the process. According to the World Health Organization WHO healthcare providers should encourage the labeling containers used for blood and other specimens in the presence of the patient (World Health Organization, 2007 ). This would suggest labeling specimens at the patients bedside or before leaving the room. Nurses should never label specimens before collection as this could lead to serious errors. SummaryIn summary, NDNQI indicators see as a schoolmaster that holds nursing accountable to practice. An analysis of mislabeled specimens, found that an inpatient unit had a total of four incidents for FY09. While this does not seem like a great dish of errors, any one error could have detrimental consequences. The plan of action based on best practices is to properly identify the patient, using electronic technology, and labeling specimens at the bedside.ReferencesBrown, J.E., Smith, N., Sherfy, B.R., (2011). Decreasing mislabeled laboratory specimens using barcode technology and bedside printers. Journal of Nursing Care Quality, (26)1, 13-21. Retrieved from http//sfxhosted.exlibrisgroup.com/waldenu?genre=articleissn=10573631title=Journal%20of%20Nursing%20Care%20Qualityvolume=26issue=1date=201101 Dock, B. (2005). Improving the accuracy of specimen labeling. Clinical research laboratory Science, 18(4), 210-2. Retrieved from http//search.proquest.com/docview/204803914?accountid=14872 Kim J.K., Dotson B Thomas S Nelson KC Journal of the American Academy of Dermatology, 2013 Jan 68 (1) 53-6. Retrieved from ent%20identification%20and%20specimen%20labeling%3A%20A%20retrospective%20analysis%20on%20improving%20patient%20safety.spage=53sid=EBSCOrzhpid=Montalvo, I. (2007). The National Database of Nursing Quality Indicators (NDNQI). Online Journal Of Issues In Nursing, 12(3). Retrieved from http//web.a.ebscohost.com.ezp.waldenulibrary.org/ehost/detail/detail?vid=50sid=909dc60d-9c0d-474c-a02e-2e8f9df097e1%40sessionmgr4003hid=4104bdata Sims, M. (2010). The Joint Commission clarifies key compliance issues. MLO health check Laboratory Observer, 42(4), 72. Retrieved from http//web.a.ebscohost.com.ezp.waldenulibrary.org/ehost/pdfviewer/pdfviewer?vid=54sid=909dc60d-9c0d-474c-a02e-2e8f9df097 e1%40sessionmgr4003hid=4104 The Joint Commission, (2014). National patient safety goals. Retrieved from http//www.jointcommission.org/assets/1/6/2014_HAP_NPSG_E.pdf World Health Organization. (2007). Patient safety solutions. Retrieved from http//www.who.int/patientsafety/solutions/patientsafety/PS-Solution2.pdf

John Stuart Mill Essay Example for Free

John Stuart Mill EssayThe Indian measure expression is quite elabo consider, with clear distinction in permit between important, State and local establishments. The revenuees levied by the commutation administration be on income ( early(a) than value on agriculture income which would be levied by the severalise government), custom duties, pennyimeimeral scratch up and service revenue. The State government levies Value Added valuate (tub), bargains measure in soils where VAT is non use, stamp duty, rural atomic enumerate 18a excise, land revenue and evaluate on c totallyings. local anesthetic bodies levy evaluate on property, octroi and for utilities care water supply, drainage etcetera In the last 10 to 15 days, task revenue system in India has been subjected to significant reforms. The levy rates have been revised and evaluateation laws have been modified. Since April 1, 2005 m whatsoever State Governments in India have replaced the barters va luate with VAT. Indian levy Structure After Independence The geological period aft(prenominal) Independence was quite challenging for the valuate planners. A ample black economy set in both due to Second World War and the change magnitude in frugal activity after independence. Savings and investment were encouraged through the confused revenue enhancement laws by the office of in pennyimeives.There was a need for generating huge amount of revenues to fund the economic step-up of the country. The measure surgical incision took great c atomic number 18 to plan the tax revenue structure non only with the expectation to widen the income tax base, only if as strong to look for alternate taxes and to eradicate tax avoidance . The department was severely tested due to the high volumes of work. Some of the prominent taxes that came into cosmos were Business derives task (1947) Capital Gains (1946-48 to 1956) Estate Duty (1953) riches Tax (1957) Expenditure Tax ( 1957) Gift Tax (1958).To conk out the growth of black money, high denomination notes were demonetized in 1946. The Income tax flirt was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started crossways the world in the second half of 1980s found its way into India. As part of its form _or_ system of government of liberalization, India introduced tax reforms in the 1990s. The reforms introduced in the Indian tax structure atomic number 18 distinct in similitude to former(a) countries.The tax reforms in India took place unconditional of interference from whatever external multilateral execution unlike some early(a) countries. yet the tax reforms took place in such a way as to ensure its adherence to the prevailing International trends. During the initial stages of reforms, the restructuring of the tax structure took place with a view to increase savings and use the increased savings towards inv estment, to bring in equitable distribution of income and to rectify the disparities due to oligopo countic market that existed due to co existence of both private and public sector.The tax structure reform in India can be used as an example for m either beneathdeveloped countries that argon in the same path of ontogenesis, due to the large size of the country and the disproportion in the socio economic condition crosswise the country. look at Tax Direct tax is the tax which is aerated carryly on the tax relenter. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from ones salary. Direct Taxation in India Direct taxation in India is taken wangle by the primal shape up of Direct Taxes (CBDT) it is a division of Department of revenue under Ministry of pay.CBDT is governed by the revenue act 1963. CBDT is prone the authority to create and control direct taxes in India. The most important function of CBDT is to manage direct tax law followed by Income Tax department. In India the tax structure is divided amongst the central government and state government. The central government levies taxes on income, custom duties, central excise and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. topical anaesthetic civic bodies levy tax on properties, octroi etc.Capital gains tax, somebodyal income tax, tax on incarnate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the basis of residential status and not on the basis of citizenship. The assessee are charged found upon the by- preeminence factors Resident Resident but not ordinary resident. Nonresident. Direct Taxes Before Reform They had a major(ip) impact on economic policies, creation of savings and the trend of investment. There was no proportion in terminals of the impact of direct taxes on the economy and in that locat ion relative share in come tax revenues.The system of direct taxes was very much complex and inefficient because of the combination of high borderline rates of psycheal income and wealth taxation and high rates of corporate profits. The corporate tax was sensibly high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not nonexempt. Ministers, MPs and other high ranking government officials get government allocated accommodation, where the charges are pretty little in comparison to the prevailing market rate. exploitation in Direct Tax battle array during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, while Personal Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-down and substantial ministration to noncorporate taxpayers, direct tax collections subdueed the previous years collection by about Rs. 26, 000 crore. Growth In Direct Tax show During The Financial Year 2009-2010.The net direct tax collections grew by 5. 77 per cent during the first deuce months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the same time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall refund spending during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61.7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A beau monde has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed and assessed separately in the hands of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their individual hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company.Taxable Corporate Income The tax levied on a companys income is based on its legal residence. Companies of Indian origin are levied tax in India, while International companies are levied tax on earnings from their Indian operations. For International companies royalty, interest, gains from sale of bang-up assets in spite of appearance India, dividends from Indian companies and fees for technological services are all treated as income arising in India. Tax On Distributed Profits manger 1997, a company was not take to pay any income tax on the amount of dividends declared, distributed or salaried by such company.But suc h dividend was include in the income of the shareholders under the head income from other sources. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The domestic company would be required to pay supererogatory income tax on any amount declared, distributed or compensable by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such supererogatory income tax shall be payable 10 per cent of the amount so distributed.Even if no income tax is payable by the company on it entireness income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for deposit of additional income tax Such additional tax will hav e to be paid by the bargainer officer of the domestic company within 14 long time from the date of a) Declaration of any dividend. b) dispersal of any dividend.c) Payment of any dividend, whichever is earlier. superfluous income-tax is not allowed as deduction The company shall not be allowed any deduction on account of such additional income tax under any provision of the income tax act. Indian Budget 2008 Indian Corporate Taxation Minimum Alternate Tax To sweep out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the book profits be increased by an amount of DDT paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account.Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend received by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distrib uted/paid by C1, to calculate DDT, if the dividends so received by C1 had been scrutinized to hire of DDT by C2. At the same time C1 must not be a subsidiary of any other company.Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any coupling paid for scientific research to a domestic company doing scientific research and development. To remove denary deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of cl per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in calm with the provisions of the Income Tax Act.Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the pastime year. India has adopted t he residential form of tax system. It operator tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. residential billet An individual is resident in India if he is in India in the tax year for 182 long time or more or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a visit to India and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an add up of 365 days or more during the four years preceding the tax year. An individual who does not requite the above conditions is a non-resident. A resident is not ordinarily resident in India in any tax year if he .Has been non-resident in India in nine out of the 10 previous years preceding that year or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Taxabi lity based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into pentad categories.The income that falls within the tax component is disclosed in line with rules for a particular head and indeed cumulated to determine the fuse income to be taxed. But losses under certain(p) categories cannot be cumulated with income gained under other categories. Salaries It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received.Income From signboard property It involves income earned by renting residential and mercantile property. Only two authorized deductions are al lowed while calculating income. Profits And Gains From Business Or Profession It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains It deals with gains due to transfer of assets. The duration of holding determines the classification of the asset, which then decides the method of taxation.Capital assets held for 36 months (12 months in case of shares/securities) are taken as short term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources It is the remaining category of income and takes care of all income not covered by any category. Foreign depicted objects The tax law in India allows for unsusceptibility of income earned by foreign nationals for services provided in India, under certain condition Remuneration from a foreign enterprise not conducting any business in India, provided th e individuals stay in India does not exceed 90 days and the payment made is not deducted in computing the income of the employer Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days Remuneration of foreign diplomats, consular staff, trade officials and their staff and family and Income of an employee or advisor of a government approved foreign charitable institutions.Payment from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or adviser of a government approved foreign charitable institutions.India Budget 2008 Personal Taxation basic Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property ownership benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate.Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories A Company. A Hindi united family. An Association of Persons or a Body of Individuals. Non corporative taxpayers. A dead persons legal representative, the executor or administrator. A n on residents agent. For a Hindi Undivided Family the tax is considered on the income derived from joint family collections.But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax according to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. match to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen.For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are Residence like guesthouse, residential house, urban farmhouse and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes.Urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. confirming tax Charge levied by the State on pulmonary tuberculosis, expenditure, privilege, or right but not on income or property. Customs duties levied on imports, excise duties on wareion, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of substantiating taxes because they are not levied directly on the income of the consumer or earner.Since they are less obvious than income tax (because they dont show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive m easures because they are not based on the ability to pay principle. Indirect Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely irrational between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes.But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the centre like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like establishenger and goods tax, electricity duty and octroi when taken unitedly did not present a rational system. Indirect Taxes Post Reforms Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty) , build ( excise duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state ( gross sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax).In the present scenario corporate would have to analyze the tax follow involved in a work, have enough backup documentation to support their tax positions and interference looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance in that location has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008.The universal rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 1962 at a time when the License Quota Permit Raj system existed in the country. It came into existence to restrain illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the exchange rate of the country.Customs duty on goods trade or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to specify the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or inland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged.Basic Duty As the lift suggests, it is the normal duty charged under the Customs Act. Add itional Duty This duty is levied under component 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product fabricate or produced in India. Anti Dumping Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry.This economic phenomenon is called throw away. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such clauses provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with Most Favored Nation Status cannot be charged dumping duty. India Budget 2008 Custom Duty The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced.For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. Double Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as parallel taxation. It generally takes place due to the overlapping of the tax laws and regulations of different countries.Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the inclusion of the same income in the total world income, which forms the tax base of the country where he resides.To effectively deal with the problems related to double taxation, Central Government, under segmentation 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing release or by providing credits for taxes paid in one of the countries. chthonian Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways Double Taxation Relief In India Double taxation relief in India is of two types Unilateral relief and bilaterally symmetric relief. Unilateral Relief Under Section 91, Indian government can relieve an individual from burden of double taxation, irrespective of whether there is a DTAA between India and the other country concerned or not, under certain conditions. Cases where a person enjoys double taxation relief as per the unilateral relief scheme are If the person or company has been a resident of India in the previous year.If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax treaty Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entrance into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India .Excise Duty Central excise duty is an indirect tax which is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is manufacture and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term excisable goods means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term manufacture refers to any process Related or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration o r alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer.Three different types of Central Excise Duties exist in India. They are listed below Basic Excise Duty In India Excise Duty, enforce under section 3 of the Central Excises and Salt Act of1944 on all excisable goods other than brininess produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the Additional Duties of Excise Act of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act.This tax is shared between the Central and State Governments and charged instead of gross sales Tax. Special Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually stack away during the relevant financial year. India Budget 2008 Excise Duty The general rate of CENVAT has been brought down from 16 per cent to 14 per cent.The CENVAT on many goods like cars, writing paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and culture devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged dictation coconut water, tea and coffee mixes, specified refrigeration equipment, etc have been exempt from excise duty. For packaged bundle the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. perpetual Account Number ( junk) unchanging Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the mixer Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification number. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to forbid any sort of tax evasion by tax payers. Apart from keeping a cartroad on the variousfinancial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while opening an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned.The PAN follows the following structure XXXXX1111X. The first five regions are letters the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesnt follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. C Company P Person H Hindu Undivided Family (HUF) F Firm A Association of Persons (AOP) T AOP (Trust) B Body of Individuals (BOI) L local Authority J Artificial Juridical Person G GovernmentIn addition, the fifth character of the PAN is the first character in the surname of the assessee. Though PAN is generally issued to individuals to keep furrow of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. full generally, each state follows its own sales tax act and levies tax at various rates.Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and receive the tax from the purchaser. commandly, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, luxury items (like cosmetics) are levied heavier sales tax rates.Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the interstate highway sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the movement of the commodities commences.However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The practice of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependen t) are applicable for petroleum products, tobacco, liquor etc.Service Tax in India Constitutional Provision Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule 7 divides this subject into three different sections Union list (only Central government has power of legislation). State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government.Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. T he Director General (Service Tax) is in charge of the department and his role and authority are .