Introducing Best Custom Writing Website

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Jane Eyre s `` Bad Feminist Essay - 1755 Words

Jane â€Å"Bad Feminist?† Eyre Often misconceived as group of females who hate men, spit on the stereotypical feminine archetype (wife, mother, etc.) and toss away social beauty norms (the color pink, dresses, hairless below the eyes), the term â€Å"feminist† seems to be a word that calls for a mouthful of soap. So is not the case for all or any, as the base of feminism is located in equality between sexes, not outer appearance or the way in which one carries him/her/their self. Yet, even in the feminist world women are judged for not being â€Å"enough† of a feminist. If one is involved with a man or desires to take on the typecast female occupation of a stay at home mom, they are subject to be judged as â€Å"bad feminists.† In Charlotte Bronte’s early 19th century novel Jane Eyre the title character self discovers herself as a feminist, independent of any other, working towards equality. Some place Jane into this â€Å"bad feminist† label due to the ending of the novel where she becomes the wife of Rochester, seemingly surrendering her independent nature of common matrimony.’† Yet there should be a more inclusive look to the concept of feminism, if it is working towards self-improvement/development or happiness, they why should it not be by means seen as â€Å"anti-feminist†? Haiyan Gao, instructor in the School of Foreign Languages at HeZe University in China, examines the feminist movement and women’s liberation, particularly using Jane Eyre as a base for her observations when discussing theShow MoreRelatedFeminism : The Advocacy Of Women s Rights On The Grounds Of Political, Social, And Economic Equality1694 Words   |  7 PagesMicaela Castro English 2 2/29/16 Jane Eyre and Feminism Feminism is defined as the â€Å"advocacy of women s rights on the grounds of political, social, and economic equality to men† (Oxford Dictionary). In the past century, the standards of what is considered feminism have changed. At the time Jane Eyre was published, feminism per se did not exist yet. In the Victorian Era any actions done by women that went against the norms for women for that timeRead MoreAnalysis Of The Novel Jane Eyre 1650 Words   |  7 PagesTamara Ortiz Ms.Cuneo English Period 3 February 29, 2016 Unnoticed Feminism The Author of Jane Eyre is Charlotte Brontà « and she was an English novelist. This novel is known has her masterpiece. In the novel Jane Eyre, the main character is Jane is an orphan, and is missed treated in her early years of life. The author Charlotte Brontà « created a tough character. She forms Jane’s character by the living conditions. By the conditions and Jane’s experiences created her strong personality. She isRead MoreJane Eyre By Charlotte Bronte1186 Words   |  5 Pages The nineteenth-century novel Jane Eyre by Charlotte Bronte is considered to be a gothic novel. Gothic literature took place mostly in England from 1790 to 1830, falling into the category of Romantic literature. The Gothic takes its roots from previous horrifying writing that extends back to the Middle Ages and can still be found in writings today by many authors including Charlotte Bronte. The strong description of horror, abuse, and gruesomeness in Gothic novels reveals truths to reade rs throughRead MoreJane Eyre By Charlotte Bronte1203 Words   |  5 PagesThe nineteenth-century Jane Eyre by Charlotte Bronte is considered to be a gothic novel. Gothic literature took place mostly in England from 1790 to 1830, falling into the category of Romantic literature. The Gothic takes its roots from previous horrifying writing that extends back to the Middle Ages and can still be found in writings today by many authors including Charlotte Bronte. The strong description of horror, abuse, and gruesomeness in Gothic novels reveals truths to readers through realisticRead MoreJane Eyre Feminist Analysis1045 Words   |  5 PagesJane Eyre is recognized and acclaimed as a classic feminist novel, a bold social commentary penned by a daring woman intent on shedding light on the hypocrisy that riddled Victorian society. This view is indeed accurate. However, Charlotte Brontà « only dares so much; she only sheds so much light. In â€Å"â€Å"The Maniac Bellowed†: Queer Aff ect and Queer Temporality in Charlotte Brontà «Ã¢â‚¬â„¢s Jane Eyre†, Carolyn Marjorie Davis asserts that the arms of Brontà «Ã¢â‚¬â„¢s feminism do not embrace women who fail to fulfill certainRead MoreCharlotte Bronte s Jane Eyre And Jean Rhys s Wide Sargasso Sea1695 Words   |  7 PagesWhen reading Charlotte Bronte s Jane Eyre and Jean Rhys Wide Sargasso Sea, one notices the numerous comparisons between the protagonists and their evolutions. Many factors may have contributed to Jane and Antoinette s traits and opinions, but their childhoods, relationships, and societal pressures were by far the most prominent. Both Eyre and Mason were abused and neglected at an early age; one may see the outcome of this in their characters development, and, in turn, the characters outlookRead MoreJane Eyre, Villette And Shirley1643 Words   |  7 Pagesall the sisters Charlotte, was same to be the foremost dominant and bold. writer is known for feminism shown in her books like Jane Ey re, Villette and Shirley. Jane Eyre could be a stunning novel regarding the ne er ending rummage around for love. This book could be a partial life story of Charlotte Bronte’s life, and still is extremely well-liked. within the book, Jane is looking out, not only for romantic love, however additionally for a way of being valued, of happiness. perpetually checkingRead More The Purpose of Sati in Jane Eyre Essay2082 Words   |  9 Pagessuch an act; and indeed she incorporates it in Jane Eyre. In 1829, the British government prohibited the act of Sati. Twenty years later, Charlotte Bronte presents a text in which she presents the topos of feminism in imperialism (Perera 80). With the use of the custom of Sati, Charlotte Bronte writes a novel which coveys the contrast between the east and the west, the old and the new, revealed sexuality and repressed sexuality. The two characters, Jane and Bertha, each represent a different region;Read MoreAn Analysis Of Charlotte Gilman s The Yellow Wallpaper Essay16 24 Words   |  7 Pagesliterary classics as Charlotte Brontà «Ã¢â‚¬â„¢s Jane Eyre (1847), with its Gothic setting, ghostly happenings, the brooding male protagonist, and the motif of the madwoman in the attic. It must be noted, however, that the female Gothic was a popular genre, which was not initially valued for its subversive content and even frequently dismissed by critics (Watt 5). Only later, following the advent of critical theory and gender studies, was it reclaimed and celebrated by feminist critics such as Modleski. Gilman’sRead MoreReview Of Charlotte Bronte s Jane Eyre 10879 Words   |  44 PagesSummer Reading Notes Jane Eyre Background of author Name: Charlotte Bronte Birth/Death: April 21, 1816 to March 31,1855 Facts that connect: Mr. Brocklehurst is based off the Reverend Carus Wilson, the man who ran Cowan Bridge. Bronte lost two of her sisters, Mary and Elizabeth, to tuberculosis at Cowan Bridge. Bronte s brother, Patrick, became addicted to drugs and alcohol before he died. Similarities: She, along with her three sisters, was sent to the Clergy Daughters School at Cowan Bridge

Business Economics Influential Factors

Question: Discuss the factors that influence the supply and demand of the products of BHP Billiton. Answer: This study has highlighted the influential factors, which has been highlighted the supply and demand of the products of BHP Billiton. In this context, it can be stated that if the demand for the oil has been decreased, then the oversupply of oil in the market will arise. As a result, the price of the goods will be decreased. On the other hand, it can be stated that if the currency exchange rate fluctuate, then the supply and demand of oil will be changed. According to Gillespie (2013), the business of BHP Billiton is reflected by the varieties of currencies and also due to the geographical position of the oil production. This in turn affects the currency exchange rate and therefore the financial performance of BHP Billiton fluctuates. In this purpose, it can be stated that if the value of the dollar becomes weaker, then the adverse affect negatively influence the demand and supply of oil of BHP Billiton. As per the statement of Gillespie (2013), it can be seen that customers observe that increase in the price of oil may arise due to the shortage of supply. Moreover, in this connection it can be mentioned that due to the natural disasters and calamities increase the price of oil. On the contrary, the demand for the product was remaining same. On the other hand, it can be identified that emission of the carbon gases directly enhances demand for the oil of BHP Billiton (BBC News. 2016). References BBC News. (2016).BHP Billiton sinks to $5.67bn loss - BBC News. Available at: https://www.bbc.com/news/business-35635825 [Accessed on 27 Sep. 2016]. Gillespie, A., 2013.Business economics. Oxford University Press.

Jesus and The Rich Young Ruler free essay sample

Jesus then states an example for his disciples. It is easier for a camel to go through the eye of a needle than for someone who is rich to enter the kingdom of God. Those who heard this asked, Who then can be saved? Jesus replied, What is impossible with men is possible with God. (Mark 24-31 ,NIV). Jesus uses this opportunity as a teachable moment for the young ruler, His disciples and for us today. As Jesus was on His way, a man ran up to him and fell on his knees before him. Good teacher, he asked, what must I do to inherit eternal life? The rich young ruler dentifies that he does not have eternal life, steps out of a crowd of people and calls out to Jesus. Jesus responds with a directed statement towards the rich young man. Why do you call me good? Jesus answered. No one, is good†except God alone. We will write a custom essay sample on Jesus and The Rich Young Ruler or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page You know the commandments: You shall not murder; you shall not commit adultery, you shall not steal, you shall not give false testimony, you shall not defraud, honor your father and mother. (Mark The rich man replied and said that he has kept these commandments since he was in his youth. He then asks Jesus what is it hat he is missing. It is obvious that the young ruler has a works related idea for salvation, but what the man believed is a common mistake. He believed that he could get this eternal life by his behavior. Jesuss last words to this man tested the mans true character. Scripture says that Jesus looked at him and loved him. One thing you lack, He said. Go, sell everything you have and give to the poor ,and you will have treasure in Heaven. Then come, follow me. Then the Bible states that the young man heard that saying ,and he went away sad, because he had great wealth. Mark 10:17-21 ,NIV) Jesus said this to the young man to prove to him that he had not kept the commandments. The rich young man was only misleading himself. Jesus said the one thing that would make him realize that he was, after all, a miserable sinner in desperate need of salvation. Jesus then, identifies and points out the young mans weak spot,which is his wealthy possessions. This man love d his wealth, and the way that he lived. He was not going to give it up for anyone or anything. If the man would have given away his possessions to the poor and followed Jesus, ike He asked, than he would have pleased God dearly. The Bible then states that Jesus spoke to his disciples and asked How hard it is for the rich to enter the kingdom of God! The disciples were shocked at the words that were coming from their master. Their ears were open to what Jesus was saying. Jesus then went on again and continued speaking to His disciples. Children, how hard it is to enter the kingdom of God! It is easier for a camel to go through the eye of a needle than for someone who is rich to enter the kingdom ot The disciples were amazed t heir Savior was saying these exact words. The disciples remained in a puzzled state and then asked their King a very important question. Then who can be saved? Jesus replied and said, With people it is impossible, but not with God; for all things are possible with God (Mark We can learn Just as the disciples learned from Jesus. What is impossible for man, is not impossible for God. Nothing is impossible for God. That means that nothing is out of His reach. Peter then spoke up We have left everything to follow you! . Jesus then announced to His disciples in esponse to peters statement and said Truly I tell you, Jesus replied, no one who has left home or brothers or sisters or mother or father or children or fields for me and the gospel will fail to receive a hundred times as in this present age: homes, brothers, sisters, mothers, children and fields†along with persecutions†and in the age to come eternal life. But many who are first will be last, and the last first (Mark 10:29-31 ,NIV) . This reminds me of a verse in the Bible which states to Seek first his kingdom and his righteousness, and all these things will be given to you as ell(Mathew 6:33,NlV). The rich young ruler decided to pick his wealth over Jesus, God himself. Wealth, that means nothing in the heavens but as a materialistic idol on Earth. If we seek the kingdom first with Love of God in our hearts then, we will inherit eternal life with riches and glory that are heavenly and everlasting. Just as the Rich young ruler turned away from Christ, many do the same today. Same scenario, different period. People then and now choose money, fame and worldly possessions over their own creator. The young rich man asked Jesus how to obtain eternal life. Jesus, Himself answered back and the man walked away sorrowful. The rich young man became a lesson for the disciples and for us today. This a lesson, not only to the disciples, but for us today. This is a good example of someone who values their worldly possessions over their own Savior and salvation. I believe that we must value our Savior and Salvation above everything else. Even though, I may struggle with some stuff today, I know that I have grown in my walk with the Lord. I know that I am putting The Kingdom of God first. Mark. BibleGateway. com. 15 Sept. 2013 . Matthew. BibleGateway. com. 15 Sept. 2013 .

Free Essays on Pro-Life Community

Pro-Life Community Abortion is a very serious issue to many people. This issue is serious enough to separate people into groups of activists, pro-choice and pro-life. The pro-choice activists believe the fetus is not a living human being, so it is alright to abort it because it is not alive. The others, the pro-life activists, believe that the fetus is living, and to kill it would be considered murder. The word pro-life is more than just a word to them. To this group it is a belief, community and way of life. The idea of pro-life means that a fetus is an actual living human, even when it is in the womb. There are different stages a fetus goes through from the second the egg and sperm join to when the fetus is born. Those different stages are where people decide whether the fetus is living or not. Barbra Mackinnon, a professor at the University of San Francisco, states in her book Ethics, Theory, and Contemporary Issues, â€Å" In week 2 to week 8, organ systems such as the brain, spinal chord, heart, and digestive tube and certain structural features such as arm and leg buds begin and continue to develop†(161). During those weeks, the brain and heart, the most vital elements of the human, body have started to develop. The community of pro-life activists believes that this is the beginning of human life. If abortion is wrong, how come murder of an unborn child be a charge is court? An example of this charge is the recent ruling on Scott Peterson. This trial has been on television for months, and everyone knows about it. Only recently did the jury just come up with a verdict on the case. Scott Peterson was charged with the murder of his wife Laci and their unborn child. He was charged with the murder of their unborn child, yet if anyone pays a doctor to have an abortion it’s legal. The law is uncertain if the killing of an unborn child is murder or not. The controversy over abortion has carried into this year’s ... Free Essays on Pro-Life Community Free Essays on Pro-Life Community Pro-Life Community Abortion is a very serious issue to many people. This issue is serious enough to separate people into groups of activists, pro-choice and pro-life. The pro-choice activists believe the fetus is not a living human being, so it is alright to abort it because it is not alive. The others, the pro-life activists, believe that the fetus is living, and to kill it would be considered murder. The word pro-life is more than just a word to them. To this group it is a belief, community and way of life. The idea of pro-life means that a fetus is an actual living human, even when it is in the womb. There are different stages a fetus goes through from the second the egg and sperm join to when the fetus is born. Those different stages are where people decide whether the fetus is living or not. Barbra Mackinnon, a professor at the University of San Francisco, states in her book Ethics, Theory, and Contemporary Issues, â€Å" In week 2 to week 8, organ systems such as the brain, spinal chord, heart, and digestive tube and certain structural features such as arm and leg buds begin and continue to develop†(161). During those weeks, the brain and heart, the most vital elements of the human, body have started to develop. The community of pro-life activists believes that this is the beginning of human life. If abortion is wrong, how come murder of an unborn child be a charge is court? An example of this charge is the recent ruling on Scott Peterson. This trial has been on television for months, and everyone knows about it. Only recently did the jury just come up with a verdict on the case. Scott Peterson was charged with the murder of his wife Laci and their unborn child. He was charged with the murder of their unborn child, yet if anyone pays a doctor to have an abortion it’s legal. The law is uncertain if the killing of an unborn child is murder or not. The controversy over abortion has carried into this year’s ...

Biography of Harry S. Truman, 33rd U.S. President

Biography of Harry S. Truman, 33rd U.S. President Harry S. Truman (May 8, 1884–December 26, 1972) became the 33rd president of the United States following the death of President Franklin D. Roosevelt on April 12, 1945. Not well known when he took office, Truman gained respect for his role in the development of the Truman Doctrine and the Marshall Plan and for his leadership during the Berlin Airlift and the Korean War. He defended his controversial decision to drop atomic bombs on Japan as a necessity to end World War II. Fast Facts: Harry S. Truman Known For: 33rd president of the United StatesBorn: May 8, 1884 in Lamar, MissouriParents: John Truman, Martha YoungDied: Dec. 26, 1972 in Kansas City, MissouriPublished Works: Year of Decisions, Years of Trial and Hope (memoirs)Spouse: Elizabeth â€Å"Bess† TrumanChildren: Margaret Truman DanielNotable Quote: An honest public servant cant become rich in politics. He can only attain greatness and satisfaction by service. Early Life Truman was born on May 8, 1884, in Lamar, Missouri to John Truman and Martha Young Truman. His middle name, simply the letter S, was a compromise made between his parents, who couldnt agree upon which grandfathers name to use. John Truman worked as a mule trader and later a farmer, frequently moving the family between small Missouri towns before settling in Independence when Truman was 6. It soon became apparent that young Harry needed glasses. Banned from sports and other activities that might break his glasses, he became a voracious reader. Hard Work After graduating from high school in 1901, Truman worked as a timekeeper for the railroad and later as a bank clerk. He had always hoped to go to college, but his family couldnt afford tuition. More disappointment came when Truman learned that he was ineligible for a scholarship to West Point because of his eyesight. When his father needed help on the family farm, Truman quit his job and returned home. He worked on the farm from 1906 to 1917. Long Courtship Moving back home had one benefit: proximity to childhood acquaintance Bess Wallace. Truman had first met Bess at age 6 and had been smitten from the start. Bess came from one of the wealthiest families in Independence and Truman, the son of a farmer, had never dared pursue her. After a chance encounter in Independence, Truman and Bess began a courtship that lasted nine years. She finally accepted Trumans proposal in 1917, but before they could make wedding plans, World War I intervened. Truman enlisted in the Army, entering as a first lieutenant. Shaped by War Truman arrived in France in April 1918. He had a talent for leadership and was soon promoted to captain. Placed in charge of a group of rowdy artillery soldiers, Truman made it clear to them that he wouldnt tolerate misbehavior. That firm, no-nonsense approach would become the trademark style of his presidency. The soldiers came to respect their tough commander, who steered them through the war without the loss of a single man. Truman returned to the U.S. in April 1919 and married Bess in June. Makes a Living Truman and his new wife moved into her mothers large home in Independence. Mrs. Wallace, who never approved of her daughters marriage to a farmer, would live with the couple until her death 33 years later. Never fond of farming himself, Truman was determined to become a businessman. He opened a mens clothing store in nearby Kansas City with an Army buddy. The business was successful at first but failed after only three years. At 38, Truman had succeeded at few endeavors aside from his wartime service. Eager to find something he was good at, he looked to politics. Enters Politics Truman successfully ran for Jackson County judge in 1922 and became well known for his honesty and strong work ethic on this administrative (not judicial) court. During his term, he became a father in 1924 when daughter Mary Margaret was born. He was defeated in his try for re-election but ran again two years later and won. When his last term expired in 1934, Truman was courted by the Missouri Democratic Party to run for the U.S. Senate. He rose to the challenge, campaigning tirelessly across the state. Despite poor public speaking skills, he impressed voters with his folksy style and record as a soldier and judge, soundly defeating the Republican candidate. Sen. Truman Becomes President Truman Working in the Senate was the job Truman had waited for his entire life. He took a leading role in investigating wasteful spending by the War Department, earning the respect of fellow senators and impressing President Roosevelt. He was re-elected in 1940. As the 1944 election drew near, Democratic leaders sought a replacement for Vice President Henry Wallace. Roosevelt himself requested Truman. FDR then won his fourth term with Truman on the ticket. In poor health and suffering from exhaustion, Roosevelt died on April 12, 1945, only three months into his last term, making Truman president of the United States. Thrust into the limelight, Truman faced some of the greatest challenges encountered by any 20th-century president. World War II was drawing to a close in Europe, but the war in the Pacific was far from over. Atomic Bomb Truman learned in July 1945 that scientists working for the U.S. government had tested an atomic bomb in New Mexico. After much deliberation, Truman decided that the only way to end the war in the Pacific would be to drop the bomb on Japan. Truman issued a warning to the Japanese demanding their surrender, but those demands werent met. Two bombs were dropped, the first on Hiroshima on Aug. 6, 1945, and the second three days later on Nagasaki. In the face of such utter destruction, the Japanese surrendered. Truman Doctrine and Marshall Plan As European countries struggled financially following WWII, Truman recognized their need for economic and military aid. He knew that a weakened country would be more vulnerable to the threat of communism, so he pledged to support nations facing such a threat. Trumans plan was called the Truman Doctrine. Trumans secretary of state, former Gen. George C. Marshall, believed that the struggling nations could survive only if the U.S. supplied the resources needed to return them to self-sufficiency. The Marshall Plan, passed by Congress in 1948, provided the materials needed to rebuild factories, homes, and farms. Berlin Blockade and Re-Election in 1948 In the summer of 1948, the Soviet Union set up a blockade to keep supplies from entering West Berlin, the capital of democratic West Germany but located in Communist East Germany. The blockade of truck, train, and boat traffic was intended to force Berlin into dependence upon the communist regime. Truman stood firm against the Soviets, ordering that supplies be delivered by air. The Berlin Airlift continued for nearly a year, until the Soviets finally abandoned the blockade. In the meantime, despite a poor showing in opinion polls, Truman was re-elected, surprising many by defeating popular Republican Thomas Dewey. Korean Conflict When Communist North Korea invaded South Korea in June 1950, Truman weighed his decision carefully. Korea was a small country, but Truman feared that communists, left unchecked, would invade other countries. Within days, Truman had gained approval for U.N. troops to be ordered to the area. The Korean War began and it lasted until 1953, after Truman left office. The threat had been contained, but North Korea remained under communist control. Back to Independence Truman chose not to run for re-election in 1952, and he and Bess returned to their home in Independence in 1953. Truman enjoyed the return to private life and busied himself with writing his memoirs and planning his presidential library. He died at the age of 88 on Dec. 26, 1972. Legacy When Truman left office in 1953, the lengthy stalemate between North and South Korea had left him one of the most unpopular presidents in history. But that sentiment gradually changed over time as historians began to reassess his terms in office, crediting him with keeping South Korea independent from the communist neighbor to the north. He began to be respected as a folksy straight shooter and the ultimate common man for his leadership in troubled times and his willingness to take responsibility, exemplified by the plaque on his presidential desk that read â€Å"The Buck Stops Here!† Sources Harry S. Truman: President of the United States. Encyclopaedia Britannica.Harry S Truman: 1945-1953. The White House Historical Association.

How Might Inclusive Special Education be Developed in a United Kingdom Essay

How Might Inclusive Special Education be Developed in a United Kingdom School - Essay Example Inclusion exercises the right of each individual to an apt and proficient education in a mainstream educational facility. The implication of this cause states that children who are born with physical or cognitive abilities, if mentally capable, must not be regarded as an exception to receive the same level of education other children are receiving. It also encourages values among children, in terms of respect and support towards their peers and the community. Scholars believe that an environment that promotes fewer restrictions allows students to greater exposure in interacting with diverse individuals (Farrell 2001). This allows for a more equitable environment where SEN or students with Special Education Needs would be able to receive the same education as other children. This type of setting encourages everyone, regardless of impairment, to operate and learn through the same educational perspective. Inclusive education is not only beneficial for special education students, but for other students as well. Belonging to a diverse class would enable students to interact, understand and construct relationships with peers who are different from them. This removes the notion of discrimination as per usual means of segregations in classrooms, in terms of intellectual capabilities (Lindsay 2003). A school that follows a special education environment employs an instruction that involves techniques and exercises specific for students whose learning needs are not in coherence with the standard school curriculum. The United Kingdom government has mandated laws that discourage the utilization of special school; instead, focus on the concept of inclusion. This form of education acknowledges each individual's right to fairness and society practises its responsibility of supporting those who have special needs, in their best interest (Mitchell 2005). Nature of an Inclusive Environment The effectiveness of inclusion is not only dependent on special education students, but various groups in the community should also partake in making inclusive education efficient. These are parents, teachers, support staff, instructors and whole general population. There are various concerns regarding inclusive education, one of which is that most parents of mainstream students feel that their child's growth will be limited when the class teacher would have to tend to those who are impaired. Mainstream students are those who participate in the prevailing values and practises in society, as opposed to SEN students (Pather 2007). On the contrary, the parent of a special education child might feel that her child would not be provided the extra attention and care that her child requires in a general mainstream education. There is also a possibility that the children would feel a sense of belongingness once accepted by peers, or would be a cast away if the inclusion isn't effective (Avramidis 2003). The nature of inclusion reduces the level of exclusion in mainstream classrooms, and engages the reduction of barriers in participation and education. It encompasses education of all levels, from preschool, elementary, high school, colleges and universities. The Centre for Studies on Inclusive Education asserts that others have a tendency to necessitate more support from their peers, which stakeholders must support (Lieber et al

READ ON THE INSTRUCTION Assignment Example | Topics and Well Written Essays - 250 words

READ ON THE INSTRUCTION - Assignment Example However, some critics argue that this program just influenced women to have a baby earlier, rather than to have more babies. Evidently, the fundamental intention of this program is to increase the number of babies a woman has and thereby increase the overall birthrate of the country. In order to improve the chances that this program’s economic incentives would truly increase the birthrate, it is recommendable for the government to increase the amount of payment with respect to the number of babies. When women are paid on the basis of the number of babies they have, they are likely to give birth to more babies. Similarly, it would be a good idea to double the payment to the women who deliver their third of fourth baby. The government can consider some other attractive offers such as cars, laptop, or free electricity to women who conceive third or fourth time. The government may also consider opening a bank account in the name of newborn infants and bearing their full life expenses till they reach a particular age limit. Such alterations to this program may influence women to have more babies rather than to have a baby earlier. In addition, the government must pay all the hospital bills related to pregnancy/delivery and provide women with nutritional foods for some months post delivery. So as to determine whether or not this program really assists the country to increase its birthrate, the government can perform periodical census programs. Evaluating the increases in the country’s total tax revenues is also a potential strategy to analyze the performance efficiency of the program implemented. Finally, analyzing school entry data at primary classes can be a practical way to assess the outcome of the

William Todhunter- Wartime letters Essay Example for Free

William Todhunter- Wartime letters Essay The whimpers of horses continued long after the firing had stopped. Those poor creatures- sent by fat old men to do their bidding. This great war. This perfect waste. Wipers November 8th Dearest Mamma, Your letter arrived on Thursday, but already that seems an age ago. Day and night seem to fall into one and at the moment we are under almost constant bombardment. The shells tend to fall behind us but you are never sure whether one might not have your number on it. It is difficult to get used to, but we are so tired that we fall into our dugouts as soon as we come off duty, snatch a mug of tea, and sleep in our damp clothes. I have been over the top several times now, but every time we have only got so far as the wire, and had to fall back under heavy German fire. It is simply ghastly out there in no-mans land, and the gung-ho patriotism we once felt has dissipated among the smoke and the stench of corpses. I feel particularly sorry for the poor horses, it is not their war. Still keeping hopeful for Tommys return. I am sure he will be back with us soon, as they have only been missing for a few days now, and scouting parties often go missing for several days. Still raining, and dark, heavy clouds are rolling in from the west. However we are bearing up and at least the falling rain and the heavy grey mud seems to constrain enemy activity, although we still have to watch out for sniper fire. It is terribly cold at the moment, in spite of our best efforts at putting small fires, even candles, in every nook and cranny to keep warm. And we have a hard time sleeping between the look out duties witch are two hours in every six. I am sorry this letter is a bit depressing, my mood matches the weather. Your Loving Son, William November 25th Gas. Cruel green hands of twisted nature. Grasping at the lives of innocent men. What can I do though? All I am able to do is stand. Wiped of emotion. Watching contorted faces of those whose masks had failed, I cannot even breathe on these occasions. Not out of being scared, but from utter helplessness. All is numb. How can I tell mother about this? How can I even write to her? Our letters are being censored anyway, so even if my hand could write, it would be snatched up, and I would be on duties. During the battle at Wipers we suffered many losses- far greater than those of the Germans. But more men are sent. Why do they come? Do they truly believe in the old lies? They remind me of how I was once- nai ve, patriotic and simply, blissfully ignorant. The mud is always up to our knees. Corpses often find their way into the dugout entrances. Supplies are shortening, and home is far away. Oh mamma, what if I am to die here? I cannot, could not, tell you of the possibility. God has left this place. Left it to rot in Hell on Earth. December 26th Dearest Mamma The strangest things have been happening over the past few days. I do not think there had been a single shot fired since the early hours of the morning of Christmas Eve, when the first carols were heard. After a while, the sound of German singing floated back over no-mans land and met our ears. In the afternoon, after we had had Holy Communion, a few foolhardy Germans appeared and exchanged some of their songs with us. It was the strangest thing. We had been blowing each other up for weeks, and then I suddenly found myself shaking hands with a sniper, who spoke a bit of English, and seemed nice enough. He must have been the same age as me, if not younger, but they may have different regulations for signing up there, and I forgot to ask him his real age. A few fellows followed them back, but returned safe and sound, missing only buttons and cigarettes, which they had traded for similar souvenirs. On Christmas Day, I had just finished morning service, and was heading down to our dugout, when I realised that a game of football was being played out in no-mans land against the Germans! I couldnt believe it, but climbed out and joined in. We lost, but it was good fun, and well played by the Huns! It was the queerest thing! Our dinner party was well enjoyed. It started with fried bacon and dip-bread; followed by Christmas pudding. But you can guess that we all were thinking of home. I think that it has been the most memorable Christmas I have ever spent, or likely to spend. I never expected to be shaking hands with Germans in enemy trenches on Christmas day, and I do not suppose you thought of us doing so either. So after a fashion I have enjoyed my Christmas. But who knows what the New Year will bring. Looking forward to hearing from you. Kind regards to all. Your loving son, William P. S. Dont forget to feed the rabbits! December 29th Dear Mrs. Todhunter, I regret to inform you of the death in action of your son, William. He was killed yesterday by sniper fire. The mood in the camp last night was solemn. I cannot stress how well the men regarded William. Always cheerful, always ready to lend a hand, always ready to share his rations. He will be much missed. His personal effects will be returned through the usual channels. Yours sincerely, Hugh Lonsdale (Lieut. ) Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Miscellaneous section.

Wedding Toasts †Bride to Groom :: Wedding Roasts Speeches

Wedding Toasts – Bride to Groom My Husband What shall I say about my husband? My utterly impractical, never predictable, Something irascible, quite inexplicable, husband. Strange blend of shyness, pride and conceit And stubborn refusal to bow in defeat. He's spoiling and ready to argue and fight, Yet the smile of a child fills his soul with delight. His eyes are the quickest to well up in tears, Yet his strength is the strongest to banish my fears. His faith is as fierce as his devotion is grand And there's no middle ground on which he will stand. He's wild and he's gentle, he's good and he's bad, He's proud and he's humble, he's happy and sad. He's in love with the ocean, the earth and the skies, He's enamored with beauty wherever it lies. He's victor and victim, a star and a clod, But mostly he's my husband and in love with his God. May We Live in Peace As the green hills of home are drenched with raindrops Like a mother's tears of joy when her child comes home from the sea, So does my heart weep when we are sometimes parted, you from me. Therefore let us make this pact, to let love bind us, one to another, To always return, 'ere the green hills' grasses turn brown. May we live in peace without weeping. May our joy outline the lives we touch without ceasing. And may our love fill the world, angel wings tenderly beating. Wedding Toasts - To the groom from someone other than the

Income Tax

History Income tax levels in India were very high during 1950-1980, in 1970-71 there were 11 tax slabs with highest tax rate being 93. 5% including surcharges. In 1973-74 highest rate was 97. 5%. But to reduce tax evasion tax rates were reduced later on, by â€Å"1992-93† maximum tax rates were reduced to 40%. [2][3] [edit]Residential status, Scope of taxable income & Charge [edit]Charge to Income-taxWhose income exceeds the maximum amount, which is not chargeable to the income tax, is an assesse, and shall be chargeable to the income tax at the rate or rates prescribed under the finance act for the relevant assessment year, shall be determined on basis of his residential status. Income tax is a tax payable, at the rate enacted by the Union Budget (Finance Act) for every Assessment Year, on the Total Income earned in the Previous Year by every Person. The chargeability is based on nature of income, i. e. , whether it is revenue or capital.The rates of taxation of income are-: Income Tax Rates/Slabs Rate (%) (applicable for assessment year 2013-14) Net income range (For resident woman below 60 years on the last day of the previous year)Net income range (For resident senior citizen1)Net income range (For super senior citizen2)Net income range (For any other person excluding companies and co-operative societies)Income Tax rates3 Up to Rs. 200000Up to Rs. 250000Up to Rs. 500000Up to Rs. 200000Nil Rs. 200001-500000Rs. 250001-500000-Rs. 200001-50000010% Rs. 500001-1000000Rs. 500001-1000000Rs. 00001-1000000Rs. 500001-100000020% Above Rs. 1000000Above Rs. 1000000Above Rs. 1000000Above Rs. 100000030% ^1 Senior citizen is one who is 60 years or more at any time during the previous year but not more than 80 years on the last day of the previous year. ^2 Super senior citizen is one who is 80 years or more at any time during the previous year. ^3 Surcharge isn't applicable for any person excluding companies whose taxable income exceed Rs. 1 crore. Education cess at 2 % and Secondary and higher education cess at 1% of income-tax applicable for all person.These slab-rates aren't applicable for the incomes which are to be taxed at special rates under section 111A, 112, 115, 161, 164 and 167. For instance, long-term capital gains (except the one mentioned in section 10(38))for all assessees is taxable at 20%. [edit]Residential Status The residential status of the assessee is useful in determining the scope or chargeability of the income for the assessee, i. e, whether taxable or not. For an individual person, to be a resident, any one of the following basic conditions must be satisfied:- Presence of at least 182 days in India during the previous year.Presence of at least 60 days in India during the previous year and 365 days during 4 years immediately preceding the relevant previous year. However, in case the individual is an Indian citizen who leaves India during the previous year for the purpose of employment (or as a member of a crew of an Indian ship) or in case the individual is a person of Indian origin who comes on a visit to India during the previous year, then only the first of the above basic condition is applicable.To determine whether the resident individual is ordinarily resident the following both additional conditions are to be satisfied:- Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year. Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year. If the individual resident satisfies only one or none of the additional conditions, then he is not ordinarily resident. In case the person is not an individual or an HUF, then the residential status can only be either resident or non-resident) [edit]Residential status of a person other than an individual Type of personControl & management of affairs of the taxpayer is wholly in IndiaControl & management of affairs of the taxpayer is wholly outside IndiaControl & management of af fairs of the taxpayer is partly in India partly outside India HUF1ResidentNon-residentResident FirmResidentNon-residentResident Association of personsResidentNon-residentResident Indian company2ResidentResidentResidentForeign company3ResidentNon-residentNon-resident Any other person except an individualResidentNon-residentResident ^1 After determining whether an HUF is resident or non-resident, the additional conditions (as laid down for an individual) should be checked for the karta to determine whether the HUF is ordinary or not-ordinary resident. ^2 An Indian company is the one which satisfies the conditions as laid down under section 2(26) of the Act. ^3 Foreign company is the one which satisfies the conditions as laid down under section 2(23A) of the Act. [edit]Scope of total incomeIndian income1 is always taxable in India notwithstanding residential status of the taxpayer. Foreign income1 is not taxable in the hands of a non-resident in India. For resident (in case of firm, as sociation of persons, company and every other person) or resident & ordinarily resident (in case of an individual or an HUF), foreign income is always taxable. For resident but not ordinarily resident foreign income is taxable only if it is business income and business is controlled wholly or partly in India or it is a professional income and profession is set up in India. 1 Foreign income is the one which satisfies both the following conditions:- Income is not received (or not deemed to be received under section 7) in India, and Income doesn't accrue (or doesn't deemed to be accrued under section 9) in India. If such an income satisfies one or none the above conditions then it is an Indian income. [edit]Heads of Income The total income of a person is segregated into five heads:- Income from Salary Income from house property Income from business or profession Capital Gain and Income from other sources [edit]Income from SalaryAll income received as salary under Employer-Employee rela tionship is taxed under this head, on due or receipt basis, whichever arises earlier. Employers must withhold tax compulsorily (subject to Section 192), if income exceeds minimum exemption limit, as Tax Deducted at Source (TDS), and provide their employees with a Form 16 which shows the tax deductions and net paid income. The Act contains exemptions including (the list isn't exhaustive):- ParticularsRelevant section for computing exemption Leave travel concession10(5) Death-cum-Retirement Gratuity10(10)Commuted value of Pension (not taxable for specified Government employees)10(10A) Leave encashment10(10AA) Retrenchment Compensation10(10B) Compensation received at time of Voluntary Retirement10(10C) Tax on perquisite paid by employer10(10CC) Amount received from Superannuation Fund to legal heirs of employee10(13) House Rent Allowance10(13A) Some Special Allowances10(14) The Act contains list of Perquisites which are always taxable in all cases and a list of Perquisites which are ex empt in all cases (List I). All other Perquisites are to be calculated according to specified provision and rules for each.Only two deductions are allowed under Section 16, viz. Professional Tax and Entertainment Allowance (the latter only available for specified government employees). [edit]Income from House property Income under this head is taxable if the assessee is the owner of a property consisting of building or land appurtenant thereto and is not used by him for his business or professional purpose. An individual or an Hindu Undivided Family (HUF) is eligible to claim any one property as Self-occupied if it is used for own or family's residential purpose.In that case, the Net Annual Value (as explained below) will be nil. Such a benefit can only be claimed for one house property. However, the individual (or HUF) will still be entitled to to claim Interest on borrowed capital as deduction under section 24, subject to some conditions. In the case of a self occupied house deduc tion on account of interest on borrowed capital is subject to a maximum limit of Rs. 1,50,000 (if loan is taken on or after 1 April 1999 and construction is completed within 3 years) and Rs. 30,000 (if the loan is taken before 1 April 1999).For let-out property, all interest is deductible, with no upper limits. The balance is added to taxable income. The computation of income from let-out property is as under:- Gross Annual Value (GAV)1xxxx Less:Municipal Taxes paid(xxx) Net Annual Value (NAV)xxxx Less:Deductions under section 242(xxx) Income from House propertyxxxx ^1 The GAV is higher of Annual Letting Value (ALV) and Actual rent received/receivable during the year. The ALV is higher of fair rent and municipal value, but restricted to standard rent fixed by Rent Control Act. 2 Only two deductions are allowed under this heaad by virtue of section 24, viz. , 30% of Net annual value as Standard deduction Interest on capital borrowed for the purpose of acquisition, construction, repai rs, renewals or reconstruction of property (subject to certain provisions).Income from Business or Profession The income referred to in section 28, i. e. , the incomes chargeable as â€Å"Income from Business or Profession† shall be computed in accordance with the provisions contained in sections 30 to 43D. However, there are few more sections under this Chapter, viz. Sections 44 to 44DA (except sections 44AA, 44AB & 44C), which contain the computation completely within itself. Section 44C is a disallowance provision in the case non-residents. Section 44AA deals with maintenance of books and section 44AB deals with audit of accounts. In summary, the sections relating to computation of business income can be grouped as under: – Specific deductionsSections 30 to 37 cover expenses which are expressly allowed as deduction while computing business income. Specific disallowanceSections 40, 40A and 43B cover inadmissible expenses.Deemed IncomesSections 33AB, 33ABA, 33AC, 35A, 35ABB, 41. Special provisionsSections 42, 43C, 43D, 44, 44A, 44B, 44BB, 44BBA, 44BBB, 44DA, 44DB. Presumptive IncomeSections 44AD, 44AE. The computation of income under the head â€Å"Profits and Gains of Business or Profession† depends on the particulars and information available. [4] If regular books of accounts are not maintained, then the computation would be as under: – Income (including Deemed Incomes) chargeable as income under this head xxx Less: Expenses deductible (net of disallowances) under this ead xxx Profits and Gains of Business or Profession xxx However, if regular books of accounts have been maintained and Profit and Loss Account has been prepared, then the computation would be as under: –Net Profit as per Profit and Loss Account xxx Add : Inadmissible Expenses debited to Profit and Loss Account xxx Deemed Incomes not credited to Profit and Loss Account xxx xxx Less: Deductible Expenses not debited to Profit and Loss Account xxx Incomes charge able under other heads credited to Profit & Loss A/c xxx xxx Profits and Gains of Business or Profession xxx [edit]Income from Capital Gains Transfer of capital assets results in capital gains. A Capital asset is defined under section 2(14) of the I. T. Act, 1961 as property of any kind held by an assessee such as real estate, equity shares, bonds, jewellery, paintings, art etc. but does not include some items like any stock-in-trade for businesses and personal effects. Transfer has been defined under section 2(47) to include sale, exchange, relinquishment of asset extinguishment of rights in an asset, etc. Certain transactions are not regarded as ‘Transfer' under section 47. Computation of Capital Gains:- Full value of consideration1xxx Less:Cost of acquisition2(xx)Less:Cost of improvement2(xx) Less:Expenditure pertaining to transfer incurred by the transferor(xx) ^1 In case of transfer of land or building, if sale consideration is less than the stamp duty valuation, then suc h stamp duty value shall be taken as full value of consideration by virtue of Section 50C. The transferor is entitled to challenge the stamp duty valuation before the Assessing Officer. ^2 Cost of acquisition & cost of improvement shall be indexed in case the capital asset is long term. For tax purposes, there are two types of capital assets: Long term and short term. Transfer of long term assets gives rise to long term capital gains.The benefit of indexation is available only for long term capital assets. If the period of holding is more than 36 months, the capital asset is long term, otherwise it is short term. However, in the below mentioned cases, the capital asset held for more than 12 months will be treated as long term:- Any share in any company Government securities Listed debentures Units of UTI or mutual fund, and Zero-coupon bond Also, in certain cases, indexation benefit is not be available even though the capital asset is long term. Such cases include depreciable asset (Section 50), Slump Sale (Section 50B), Bonds/debentures (other than capital indexed bonds) and certain other express provisions in the Act.There are different scheme of taxation of long term capital gains. These are: As per Section 10(38) of Income Tax Act, 1961 long term capital gains on shares or securities or mutual funds on which Securities Transaction Tax (STT) has been deducted and paid, no tax is payable. STT has been applied on all stock market transactions since October 2004 but does not apply to off-market transactions and company buybacks; therefore, the higher capital gains taxes will apply to such transactions where STT is not paid. In case of other shares and securities, person has an option to either index costs to inflation and pay 20% of indexed gains, or pay 10% of non indexed gains.The cost inflation index rates are released by the I-T department each year. In case of all other long term capital gains, indexation benefit is available and tax rate is 20%. All capi tal gains that are not long term are short term capital gains, which are taxed as such: Under section 111A, for shares or mutual funds where STT is paid, tax rate is 10% from Assessment Year (AY) 2005-06 as per Finance Act 2004. With effect from AY 2009-10 the tax rate is 15%. In all other cases, it is part of gross total income and normal tax rate is applicable. For companies abroad, the tax liability is 20% of such gains suitably indexed (since STT is not paid).Besides exemptions under section 10(33), 10(37) & 10(38) certain specific exemptions are available under section 54, 54B, 54D, 54EC, 54F, 54G & 54GA. [edit]Income from Other Sources This is a residual head, under this head income which does not meet criteria to go to other heads is taxed. There are also some specific incomes which are to be always taxed under this head. Income by way of Dividends. Income from horse races/lotteries. Employees' contribution towards staff welfare scheme. Interest on securities (debentures, Gov ernment securities and bonds). Any amount received from keyman insurance policy as donation. Gifts (subject to certain conditions and exemptions). Interest on compensation/enhanced compensation. edit]Permissible deductions from Gross Total Income This section requires expansion. (November 2012) While exemptions is on income some deduction in calculation of taxable income is allowed for certain payments given under Chapter VI-A ie. , sections 80C to 80U. [edit]Section 80C Deductions Section 80C of the Income Tax Act [1] allows certain investments and expenditure to be deducted from total income up to the maximum of 1 lac. The total limit under this section is ? 100,000 ) which can be any combination of the below: Contribution to Provident Fund or Public Provident Fund. PPF provides 8. 8% [5] return compounded annually. Maximum limit to contribute in it is 100,000 for each year.It is a long term investment with complete withdrawal not possible till 15 years though partial withdrawal i s possible after 5 years. The interest earned on PPF investments is not taxable. Besides, there is employee providend fund which is deducted from the salary of the person. This is about 10% to 12% of the BASIC salary component. Recent changes are being discussed regarding reducing the instances of withdrawal from EPF especially when one changes the job. EPF has the option of full settlement on leaving the job, taking VRS, retirement after 58. It also has options of withdrawal for certain expenses related to home, marriage or medical. EPF contribution includes 12% of basic salary from employee and employer. It is distributed in ratio of 8. 33:3. 7 in Pension fund and Providend fund Payment of life insurance premium. It is allowed on premium paid on self, spouse and children even if they are not dependent on father or mother. Investment in pension Plans. National Pension Scheme is meant to save money for the post retirement which invests money in different combination of equity and de bt. depending upon age up to 50% can go in equity. Annuity payable after retirement is dependent upon age. NPS has six fund managers. Individual can make minimum contribution of Rs6000/- . It has 22 point of purchase (banks). Investment in Equity Linked Savings schemes (ELSS) of mutual funds. Among other investment opportunities, ELSS has the least lock-in period of 3 years.However, one should note that after the Direct Tax Code is in place, ELSS will no longer be an investment for 80C deduction. Investment in National Savings Certificates (interest of past NSCs is reinvested every year and can be added to the Section 80 limit) Tax saving Fixed Deposits provided by banks for a tenure of 5 years. Interest is also taxable. Payments towards principal repayment of housing loans. Also any registration fee or stamp duty paid. Payments towards tuition fees for children to any school or college or university or similar institution (Only for 2 children) Post office investments The investment can be from any source and not necessarily from income chargeable to tax. edit]Section 80CCF: Investment in Infrastructure Bonds From April, 1 2011, a maximum of ? 20,000 is deductible under section 80CCF provided that amount is invested in infrastructure bonds. This is in addition to the 100,000 deduction allowed under Section 80C. However this deduction has not been extended to Financial year 2012-13. [6] Omiitted with effect from F. Y. 2012-13. [edit]Section 80D: Medical Insurance Premiums Health insurance, popularly known as Mediclaim Policies, provides a deduction of up to 35,000. 00 (? 15,000. 00 for premium payments towards policies on self, spouse and children and ? 15,000. 00 for premium payment towards non-senior citizen dependent parents or ? 20,000. 0 for premium payment towards senior citizen dependent). This deduction is in addition to ? 1,00,000 savings under IT deductions clause 80C. For consideration under a senior citizen category, the incumbent's age should be 60 years during any part of the current fiscal, e. g. for the fiscal year 2010-11, the incumbent should already be 60 as on March 31, 2011), This deduction is also applicable to the cheques paid by proprietor firm. [edit]Interest on Housing Loans Section For self occupied properties, interest paid on a housing loan up to Rs 150,000 per year is exempt from tax. This deduction is in addition to the deductions under sections 80C, 80CCF and 80D.However, this is only applicable for a residence constructed within three financial years after the loan is taken and also the loan if taken after April 1, 1999. If the house is not occupied due to employment, the house will be considered self occupied. For let out properties, the entire interest paid is deductible under section 24 of the Income Tax act. However, the rent is to be shown as income from such properties. 30% of rent received and municipal taxes paid are available for deduction of tax. The losses from all properties shall be allowed to be adjusted against salary income at the source itself. Therefore, refund claims of T. D. S. deducted in excess, on this count, will no more be necessary. 7] [edit]Section 80DDB : Deduction in respect of Medical Treatment, etc Deduction is allowed to resident individual or HUF in respect of expenditure actually during the PY incurred for the medical treatment of specified disease or ailment as specified in the rules 11DD for himself or a dependent relative or a member of a HUF[8] [edit]Refund Status State Bank of India (SBI) is the refund banker to the Indian Income Tax Department(ITD). Your tax refund details are sent to SBI, by the Income tax department. Then SBI will process the refund, and send you the refund intimation. While filing your return you can choose any one of the two Refund modes ECS or Paper(cheque). The refund status can be checked online at the NSDL site. [edit]Due Date of submission of returnThe due date of submission of return shall be ascertained according to section 139(1) of the Act as under:- September 30 of the Assessment Year(AY)-If the assessee is a company (not having any inter-nation transaction), or -If the assessee is any person other than a company whose books of accounts are required to be audited under any law, or -If the assessee is a working partner in a firm whose books of accounts are required to be audited under any law. November 30 of the AYIf the assessee is a company and it is required to furnish report under section 92E pertaining to international transactions. July 31 of the AYIn any other case. [edit]Advance Tax Under this scheme, every assessee is required to pay tax in a particular financial year, preceding the assessment year, on an estimated basis. However, if such estimated income is less than Rs. 10000, then no advance tax is payable. The due dates of payment of advance tax are:- In case of corporate assesseeOtherwiseOn or before 15 June of the previous yearUpto 15% of advance tax payable- On or before 15 Se ptember of the previous yearUpto 45% of advance tax payableUpto 30% of advance tax payable On or before 15 December of the previous yearUpto 75% of advance tax payableUpto 60% of advance tax payable On or before 15 March of the previous yearUpto 100% of advance tax payableUpto 100% of advance tax payable Any default in payment of advance tax attracts penalty under section 234B and any deferment of advance tax attracts penalty under section 234C. [edit]Tax deducted at Source (TDS) The general rule is that the total income of an assessee for the previous year is taxable in the relevant assessment year. however income-tax is recovered from the assessee in the previous year itself by way of TDS.The relevant provisions therein are listed below. (To be used for reference only. The detailed provisions therein are not listed below. 1) SectionNature of paymentThreshold limit (upto which no tax is deductible)TDS to be deducted 192Salary to any personExemption limitAs specified for individual in Part III of I Schedule 193 2Interest on securities to any residentSubject to detailed provisions of given section10% 194A 2Interest (other than interest on securities) to any residentRs. 10000 (for Bank/cooperative bank) & Rs. 5000 otherwise10% 194BWinning from lotteries etc. to any personRs. 1000030% 194BBWinning from horse races to any personRs. 500030% 94C 2Payment to resident contractorsRs. 30000 (for single contract) & Rs. 75000 (for aggregate consideration in a financial year)2% (for companies/firms) & 1% otherwise 194DInsurance commission to residentRs. 2000010% 194EPayment to non-resident sportsmen or sports associationNot applicable10% 194EEPayment of deposit under National Savings Scheme to any personRs. 250020% 194GCommission on sale of lottery tickets to any personRs. 100010% 194H 2Commission/brokerage to a residentRs. 500010% 194-I 2Rents paid to any residentRs. 1800002% (for plant,machinery,equipment) & 10% (for land,building,furniture) 194J 2Fees for professional/t echnical services; RoyaltyRs. 000010% 194LBInterest paid by Infrastructure Development Fund under section 10(47) to non-resident or foreign company-5% 195Interest or other sums (not being salary) paid to non-residents or foreign company except under section 115O-As per double taxation avoidance treaty ^1 At what time tax has to be deducted at source and some other specifications are subject to the above sections. ^2 In most cases, these payments shall not to deducted by an individual or an HUF if books of accounts are not required to be audited in the immediately preceding financial year. In most cases, the tax deducted should be deposited within 7 days from the end of the month in which tax was deducted. [edit]Corporate Income taxFor companies, income is taxed at a flat rate of 30% for Indian companies, with a 5% surcharge applied on the tax paid by companies with gross turnover over ? 1 crore (10 million). Foreign companies pay 40%. [9] An education cess of 3% (on both the tax and the surcharge) are payable, yielding effective tax rates of 32. 5% for domestic companies and 41. 2% for foreign companies. [10] From 2005-06, electronic filing of company returns is mandatory. [11] [edit]Tax Returns There are five categories of Income Tax returns. Normal Return Belated Return Revised Return Defective Return Returns In Response To Notices [edit]Normal Return Returns filed within the return filing due date, that is 31 July or 30 September of concerned assessment year. [12] [edit]Belated ReturnIn case of failure to file the return on or before the due date, belated return can be filed before the expiry of one year from the end of the relevant assessment year. [edit]Revised Return In case of any omission or any wrong statement mentioned in the normal return can be revised at any time before the expiry of one year from the end of the relevant assessment year. [edit]Defective Return Assessing Officer considers that the return is defective, he may intimate the defect. On e has to rectify the defect within a period of fifteen days from the date of such intimation. If the assessee wants more time, he can file an application to the A O and a further 15 days can be granted at the instance of the A O. [edit]Returns In Response To NoticesAssessing officer in the process of making assessment, may serve a notice under various sections like 142(1), 148(1), 153A(a) or 153C. Returns are required to be furnished within the date specified on the respective notices. [edit]Annual Information Return and Statements [edit]Annual Information Return Those who is responsible for registering, or, maintaining books of account or other documents containing a record of any specified financial transaction,[13] shall furnish an annual information return in Form No. 61A. [edit]Statements By Producers Producers of a cinematographic film during the financial year shall, prepare and deliver to the Assessing Officer a statement in the Form No. 2A, within 30 days from the end of su ch financial year or within 30 days from the date of the completion of the production of the film, whichever is earlier. [edit]Statements By Non-Resident Having A Liaison Office In India With effect from 01,June 2011, Non-Resident having a liaison office in India shall prepare and deliver a statement in Form No. 49C to the Assessing Officer within sixty days from the end of such financial year. [edit]Tax Penalties The major number of penalties initiated every year as a ritual by I-T Authorities is under section 271(1)(c)[14] which is for either concealment of income or for furnishing inaccurate particulars of income. If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person- (b) has failed to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) has concealed the p articulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,- (ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum of ten thousand rupees for each such failure; (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income. Income Tax The tax code/law which mandates this type of taxation. The government imposed a tax on the income generated by institutions and individuals within the jurisdiction is income tax. The law dictates that every person and business shall pay income tax. It acts as a source of revenue for the government as the taxes s used to serve the interest of the public within the country. The use of progressive tax system is common in most nations access the globe based on the high level of effectiveness involved in the practice. It makes people that earn highly to be taxed more while people that earn a minimal amount of tax would have taxed less. It is a fare system that the government promotes on the basis of promoting fairness with the cultural setting of the country. The paper entails a detailed discussion about income tax system in a developed country such as Australia. Any guideline/interpretation for this tax code that has been issued by the government The section 55 of the Australian constitution clearly explains that the parliament has the duty of ensuring that it imposes tax laws. It led to the creation of multiple sectors that give a detailed explanation of how the taxation system of the country should run. Ideally, they provide a clear direction that the government is supposed to take whole addressing touchy issues such as the taxation system in the country (Kayis-Kumar, 2016, p.2). The act of the commonwealth gives the recuse direction that is required about income tax in the country. The income tax assessment act of 1936 clearly gives the precise direction about the steps that are supposed to be followed while taxing individuals and companies in h countries. Its major concern is the system of taxation rather than the other steps that are involved in the process. Therefore, the Australian laws provide a precise direction. The computation of this type of taxation After the implementation of the act, various amendments have been done depending on the economic and political set-up of the country. Uncommented amendments and proposal have occurred over the past few years based on the complexity and nature involved in the creation of precise laws that are meant to cater for the needs of the people rather than for a specific group. The modifications made were based on various economic factors that cannot be ignored. Factors such as inflation and economic recession are unexpected events that the government needs to ensures that the laws are created in such a manner that the issues are addressed in the most effective way without affecting the genera; economic set up of the country (Potter & Greber, 2017, p.1). It is a fundamental aspect that relies on the ability of the public to understand complex issues that surrounds the economy. Basic= 50000 + HRA=20000 + Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 + other allowance=8000The deductions allowed Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 The taxable annual gross income is (80,450-2,450) x 12 =9,36,000. If Mr. Yen makes a declaration that he went a loss on Property. Interest paid Rs.1,00,000. The Gross total income $8,36,000 (9,36,000-1,00,000).Mr. yen $1,00,000 as investment in Section 8 and $25,000 under Section 80, the total taxable $7,11,000 (8,36,000-1,25,000). $2,50,000 nill, next $5,00,000 will be 5% amounting to $25,0000. balance of $11,000, the tax rate=20% amounts to $2,200.Annual tax $53,766 ($ .52,200 in addition to the education and charged at 3% is $.1,566). The monthly tax will be $4,480.50/-.The group of taxpayers who should pay this tax It is important to understand that the calculation of income tax takes places from the income statement. The income statement explains the financial position of the company inclusive of the net and gross income of the process. It is an important element that needs to be placed under a broader consideration based on the nature and complexity of the matter. The income statement offers the general performance of the company within the industry (Richards, 2017, p. 1). one can view the revenue and profits after the taxation and costs. the expense of taxes is the last item before the calculation of the net income. One can utilize the aspect to know the effective tax rate in the case and compute the tax. The division of the expenses of income tax and earnings that were made before taxes gives the effective tax rate that is required. The tax report with its sections Individuals and business are eligible to pay the taxes based on nature and complexity involved in the calculation of the issue. The individuals do not cater for the payment of the taxes through their whole income. The activity takes place through deductions that include mortgage interest, dental and medical bills and education expense which are the basis of a citizen's life within developed countries such as Australia. The understanding of the matter demands a broader line of inclusion based on the fact that limited opportunities are involved in such situations. For business, it is quite different as the IRS has a varying system that ensures that the payment of the taxes takes place in a fair way (Berg ; Davidson, 2017, p.79). The entities such as corporation's sole proprietorship, partnerships report their income to the IRS for a fair tax deduction to effectively take place. Income tax reports have specific sections that need to be included while an individual is making the report about the financial progress of a company within the industry. It is an issue that is reliant on the general understanding of the Australian financial structure. The income section is a place on the report that lists all the income sources for the business it a popular technique of giving reports as it relates with wages, dividends and other specified factors that cannot be ignored while creating a successful taxing structure that is essential to understand and implement. Ideally, the sections give a clear set of how the report takes place. Therefore, the section is an important part of the taxation system that cannot be ignored based on the nature and complexity of the taxation system.The deduction section is also an important part that shows the tax liability in the most appropriate manner that is recommendable by most people. It is effective based on the fact that it gives the precise parts of the report that the deductions are often made I relation to the main matter of concern. It is important to consider the fact that there are some limitations towards the creation of such goals that need to be considered based on the nature and complexity of the matter in the concurrent societal setting of Australia. Most expenses are directly deductible based on the effect that they have on the businesses of a person. Lastly, the tax credit is also a section that amounts all the taxes owed by the individual bossiness entity. The deductions vary among the jurisdiction based on the existing complexity involved in computing some specified aspects. Other Information Income tax plays a key role in the overall wellbeing of the Australian economy. Through the tax, the country can be able to offer vital services to the members of the public. It is of relevance to ensure that all the institutions in the country ensure that they implement the tax based on its necessity and ability to adjust by the marketing skeptics and meet up the needs of the nation. Individual income tax, business income tax, local and state income tax and sale tax make up an essential part of the system that cannot be ignored while creating a reliable system that is able to deal with complex matters that surrounds the creation of a perfect tax system in the country (Diminson, 2017, 1). It is a necessity to understand that the inclusion of the taxes leads to the success of the Australian economy. ReferencesAustralia: An overview of recent tax developments in australia. (2016).  International Tax Review,Potter, B., & Greber, J. (2017).Slugging households ‘no budget fix'.  The Australian Financial Review   Berg, C., & Davidson, S. (2017).â€Å"Stop this greed†: The tax-avoidance political campaign in the OECD and Australia.  Econ Journal Watch,  14(1), 77-102. Dinnison, I. (2017).Australia revamps CFCs yet again.  International Tax Review,  8(3), 9-12.  Raj, O. (2016).Aussies plan to rewrite tax rules.  Business timesRichards, R. (2017).Fringe benefits fly below the radar.  Intheblack,  79(2), 60.Kayis-Kumar, A. (2016).What's BEPS got to do with it? exploring the effectiveness of thin capitalisation rules.  EJournal of Tax Research,  14(2), 359-386.

Mental Health Project

My initial reaction to the news would be one of worry and apprehension. I know that mentally ill people may be violent in some ways and that they may wander around the community and with my young child at home, the negative scenarios would be endless. On the other hand I know that mentally ill people can also be cured and they should be given the chance to have their lives back as fully functioning members of society. With a halfway house as a neighbor, I would think that it would probably pose a threat to our way of life and the safety of my child. Its because the proximity of the center to us would disrupt our way of life for example I would not have peace of mind knowing that mentally-ill people are beside us, thus it would possibly lead to over protectiveness. I would also be overly concerned of who my child interacts with especially if the mentally-ill residents are allowed to roam the premises. I would also probably think that the neighborhood is not a safe and healthy community to raise my child. The stigma and the negative attitudes of people to the half-way house is also not far from reality and maybe as neighbors people would think of us differently also. Having a half-way house for mentally-ill people as a neighbor brings mixed emotions, fear, anxiety, pity and generally I would be upset. I would fear that the residents in the facility would harm us and especially harm my child. I would be anxious of the stress of having mentally-ill neighbors, that I might always be thinking of how they would affect our daily lives. I would also feel pity for those mentally-ill people because they do deserve a place to stay where they can get better before being institutionalized. And in all honesty, I would be upset by the fact  that as a health care provider, I should not be feeling and thinking this because I know that they can do get better and I should not be too narrow minded about it. Based on my feelings and thoughts about the halfway house, I would probably wait and see whether what the conditions are in the facility is and how it impacts the community before I decide to leave the community. Since I don’t want to be consumed by my irrational thoughts about the matter and I also don’t want to risk the safety of my child, then I would try my best to be objective in the decisions that I would make. Bibliography Atkinson, R. et.al (1998). Hilgard’s Introduction to Psychology 8th ed. New York, Prentice-Hall   

run essays

run essays Science fiction has always been a mystery to me. I have never found it to be very interesting. The science fiction novels that I have read in the past have all been very involved, so involved that I often get lost in it all. William Gibsons Neuromancer is a very interesting read though. Before I read the book, I read the lecture notes and started paying attention to many of the ideas that were portrayed throughout the book. The world that the book is taking place in is the future. Living in todays world we have all thought about the great things we can look forward to in the future. However, many of todays people see the future as only good and ignoring the fact that the world could get worse as the future approaches. With the amount of resources we are using today it is obvious that we are going to run out and our standards of living will once again decline. This is evident in the book as the book speaks often of the dark side and the way that life has deteriorated. It is also very interesting to see that the world has become one, in other words people from all walks of life are mingled with each other. Because of the development of technology the human life has extended, people are living longer then our creator might have intended. Many of the people, if you can call them that, have had work done to them to allow them to live longer, prosthetics and other things to extent their lives. The book is unlike most science fiction novels in that it does not involve one individual saving a large group of people. Rather this book is simple in its goal, Colonel Corto or Armitage as he is known hires Case a cyberspace cowboy to run a top secret operation. The story revolves around Chase performing his tasks and the obstacles he runs in to. At the end of the book there is not a great number of people that are effected, rather the book ends on a slightly light note with Chase having the toxins removed fr...

How to write for non-accountants - Emphasis

How to write for non-accountants How to write for non-accountants Finance is a murky place for many people. Money comes into the bank account and it goes out again. And the process in between is something of a mystery. But even if your clients are financially savvy, it can still be difficult to explain money matters. Accounting has its own language and is often riddled with jargon that even experienced business people can sometimes find difficult to understand. (I know: Im one of them.) Writing financial information in accountingese can waste time and money. If your clients are unclear about what your figures mean, theyll ask for further clarification. A single document could lead to several hours of unnecessary (and frustrating) follow-up phone calls. Thats one reason why the tide is turning in the financial industry. Leading firms such as Deloitte, Ernst Young and Grant Thornton have commissioned specialist writing training programmes. And more accounting firms are following suit, adopting plain English in all their written communications. The other is that the Financial Services Authority keeps a watchful eye on adverts for financial products and services that are misleading. So as a finance professional, you still have to make sure your writing is not just legal, but effective. Here are six steps to clear client communication. One: put your reader first Many accountants overestimate the knowledge their clients have. Even if you have been working with a client for many years, theres no guarantee they really understand the nuances of finance. Get back to basics by asking yourself the following questions: What is the document about? Who will read it? How much do they already know about the subject? What do they absolutely need to know? How important is the subject to them? How interested are they in the subject? Use the answers as a guideline for the amount of detail that you need to include in your document. Two: avoid a mind-dump of ideas Whether youre writing an email, contract or report, do plenty of ground work before putting pen to paper. Brainstorm all your ideas using a mind map and then put your points in order of importance. If youre having trouble getting started, ask yourself the questions: Who? What? Where? When? and Why? Becoming clear in your thinking helps you to create clearly structured documents that are easy to follow. Three: communicate technical terms in plain English Financial abbreviations and other technical terms can be useful when communicating with colleagues but they can confuse clients. For example, the term accrual rate may seem simple but it still needs to be accompanied by an explanation of how the interest is built up. Similarly, never assume that your clients will understand terms such as smoothing, arbitration and cap and collar rate. You dont need to dumb down your writing, just make sure you provide clear, concise explanations. Four: avoid verbosity Often though its the words in between the jargon that cause the problem. Never add in redundant words into your writing. For example, I herein enclose details of your asset classes for the aforesaid investment, as requested sounds complicated, archaic and stilted. A much simpler way of writing it is, I enclose details of your investments, as requested. Five: opt for verbs instead of nouns Verbs help to give sentences movement and life. So write, We will decide on our next steps on Monday, rather than A decision will be made on our next steps on Monday. The word decide is more powerful than decision. And the first sentence is also written in the active voice, so it is punchier. Six: keep sentences short and sweet Aim for your sentences to be a maximum of 20 words. If you make your sentences longer, its likely your readers will have trouble making sense of what you mean. Remember, clear language makes sound business sense. It sends out the message that you have nothing to hide and that your words are as transparent as your financial dealings. Robert Ashton is the Chief Executive of Emphasis.

How sovereign nation bankruptcies differ from private company Essay

How sovereign nation bankruptcies differ from private company bankruptcies, and does a default on domestic debt differ from a default on foreign debt - Essay Example 86). Consider the way that the British defaulted on war debts to the Americans (Mead, 2002). Most of the industrialized nations have defaulted on debt. Spain defaulted thirteen times over four centuries! Indeed, â€Å"French finance minister Abbe Terray... even opined that governments should default at least once every hundred years†... (Reinhart and Rogoff, 2009, p. 87). This indicates two things about public debt. First of all: Default on public debt is nearly omnipresent. This is because the debtors in question are themselves likely to be permanent institutions, based on the logic of the European nation-state system, and are borrowing from other states, who are also permanent institutions. Yet the defaulting rate on private loans is nowhere near 100%. Second, enforcement of public debt is highly politicized and uneven. Britains war debts were excused; Germanys werent (Mead, 2002). Most private debt is treated relatively evenly: One is loaned money and one has to pay it back, no matter who one is. We can also see from this that this uneven enforcement can give countries an incentive to default that is not present in the domestic economy. It is hard to enforce across country lines. And, of course, the access to enforcement varies. If the US defaulted on a loan to China, they could use their military power to prevent enforcement. If Nigeria defaulted on a loan to the United States, the matter would be entirely different. Another difference is that, while private debt is based on an individual familys economic situations or the micro-economy of a region, public debt is often based on entire market institutions and trends ( Reinhart and Rogoff, 2009, p. 87-89). Capital inflows or growth often precede defaults, due to large amounts of debt being taken on due to the belief that â€Å"this time will be different†. Individual families or companies do not tend to behave this way. Countries do. Since 1800, public debt

Smog and air pollution Research Paper Example | Topics and Well Written Essays - 500 words

Smog and air pollution - Research Paper Example In the U.S, smog is formed owing to the action of sunlight on different chemicals present in the air that are released by vehicles, oil refineries and factories and because of this activity, the word photochemical smog was coined (Edlin & Golanty 2010). It not only harms the ecosystem, but also destroys the scenic beauty of the country by forming a dirty dense layer of fog above it (Nolen 2009). Air pollution and smog formation results due to many causes and leads to negative effects and thus effective solutions should be formulated to overcome this problem. Smog is very hazardous for the health of the individuals. People living in these areas, suffer from memory loss or a stroke according to one of the publications of The Archives of Internal Medicine. A medical record reviewed by Wellenius who stated that between, 1991 and 2008, about 1,700 patients were admitted at a Medical Center in Boston because they were suffering from a stroke (Pittman 2012). Furthermore, Smog causes severe breathing problems by reducing the oxygen in the air that is from 21% to 16%, and increasing the level of carbon dioxide that makes the brain and body stop functioning. Asthma, bronchitis and cough are some other ailments found in the polluted areas of the United States (Edlin & Golanty 2010). Air Pollution also affects the Earth by making it warm because of the greenhouse gasses (Carbon dioxide, Methane, and chlorofluorocarbons) it consists. Over the years, the government has taken many steps to reduce these gases in the air, Sulfur being one of the major ones as it is the main cause of acid rain (National Geographic 2012). To accomplish and overcome the problems of air pollution commitment to â€Å"science and law† has to be restored (Nolen 2009). Many steps need to be taken for the reduction of air pollution for the betterment of the environment. People should limit their usage of cars, planes and recycle environment friendly products in order to

William Hearts Randolph Essay Example | Topics and Well Written Essays - 1000 words

William Hearts Randolph - Essay Example In his article, William Hearst Headlined his Era 1argues that no other newspaper mogul wielded like him. He established a remarkable trend throughout his career and hired the preeminent journalists available such as Ambrose Bierce, Richard Harding Davis, Stephen Crane, and Mark Twain. In 1895, he grabbed an opportunity in the New York City and purchased the failing Morning Journal. He recruited notable writers such as Julian Hawthorne and Crane, and embarked on increasing the newspaper’s influence and circulation. William Hearst left a legacy in his newspaper Times Union, which had extensive leaderships. Although the broadcasting industry faced many challenges, no newspaper served the community better than Times Union. This paper seeks to discuss William Randolph Hearst who left a legacy in the history of mass media. In discussing, the paper will highlight his early years, publishing business, and his impact in the broadcasting industry. Hearst was born on April 29, 1863 as th e only child of Rancher and miner and died on August 14, 1951. He enrolled at St. Paul’s School in Concord, New Hampshire previous to enrolling to the Harvard College. 2 While at Harvard, he spent much of his time reading and working on school magazines as his interest of venturing in media industry expounded. After graduating from Harvard, he commenced an apprenticeship as a correspondent for Joseph Pulitzer’s Newspaper of the New York. In addition, he persuaded his father to turn his newspaper San Francisco Daily Examiner to him, which later impacted his career in journalism. To capture a large audience, Heart focused on discussing murders and scandals and exposed corruption and injustice that affected many during that period. Eventually, the newspaper emerged as the best of that time and overtook other local newspapers in the circulation. In 1895, he distributed the newspaper to the New York and many were pleased by his exceptional work. Within that year, Hearst pur chased a New York Morning Journal and commenced the circulation with Pulitzer. For quality, he hired notable writers such as Arthur Brisbane who impacted the media industry with his writing. However, Pulitzer gave up and Hearst took over with solid acquisition of the industry. Later, the emerging technologies of the early 21st century such as cheap paper, folding machines, faster presses, cables, better sorting machines, and colour printing transformed his publication. As a result, he daily printed thousands of papers and sold them reasonably. In 1900s, he ventured into the magazine industry and became the founder of Motor and purchased Britain’s Nash Magazine, Harper’s Bazaar, and Good Housekeeping3. He began international services of distributing news and creation king features. His creativity was remarkable as he presented his ideas and thoughts precisely fostering many to purchase the magazines. In 1920s, he branched into radio businesses and purchased stations in Baltimore, Milwaukee, and Pittsburgh. In 1935, he combined his ninety newspapers into one name, American Newspaper, Inc and his legacy in this corporation continues to prosper and grow. The corporation has globally been admired. Arguably, Hearst introduced his name on the work San Francisco Examiner thus, birthed the Hearst Corporation. The corporation expounded its beliefs that it would expound the industry into becoming the best with adequate content that transforms the world with knowledge. In one of his article,4acclaimed that Hearst’s success in the media industry was a reflection of hard work and innovation. In supporting this argument, it is obvious that Hearst spent much of