Leadership Defined Essays - Leadership, Social Psychology

Leadership Defined Leadership Leadership Defined As defined by Webster, a leader is someone who has commanding authority or influence or a first or principal performer of a group. It is my position that Leadership, in essence, is the sum of these definitions. In order to have and maintain commanding authority, a leader must be the principal performer of his/her group. Leadership, based on examples presented by Michael Hanna and Gerald Wilson , is dynamic. The field of knowledge has developed through a series of trials and discoveries, ranging from the Classical scientific theory to contemporary Total Quality Management. With this in mind, leadership should be classified as a soft science, just as philosophy, sociology and psychology. Leadership, without regard to method, is an art; the skillful application of leading is much the same as the skillful application of brushstrokes by a painter. Being both rational and emotional, it involves both sides of human experience. It includes actions and influences based on reason and logic as well those based on inspiration and desire. Leadership also requires involvement working within the social context shared among all members of a group. As illustrated through the Hawthorne experiment, empathy and involvement are important elements of leadership. Is management the same as leadership? Management is a position of authority. Management says what need to get done and supplies the material to get it done. Management tends to be the more educated than the experienced. Managers can be trained to hold a position. Though management is often a position of leadership. Leadership and management are not the same. Anyone can be a manager and not have anyone to lead. Being able to manage requires understanding the aspects of a particular task or mission. A leader must motivate followers to the completion of the mission. Simply stated, management sets the stage and directs and the leadership motivates and makes it happen. Both need support from each process in order to achieve its' goals. Leadership is not just based on the leader. In assessing leadership you must look at the leader, the follower, and the situation or task. In order to do an assessment of the leader, evaluate what is expected from those following. Look at the situation and environment that surrounds the whole concept. Both the leader and followers must serve a common goal. Leadership is 100% service and 100% partnership, to maintain good leadership; one must develop a working relationship between themselves and followers. There are different types of followers, alienated, conformist, pragmatist, and exemplary followers. Alienated followers are the ones that are irritants, who like to always point out the negative aspect on everything and overlook the positive aspects. The conformist follower is the yes person, or brown noser within a group. As long as things are in conformance with social and organizational standards, as long as promotions and other aspects of the job are equal there's really no probl em. Pragmatist are not committed to workgroup goals but have learned not to make waves, basically they will do only what is needed to get by. The exemplary follower is almost like a self-leader. They can adjust to any situation. They are independent, innovative, creative and willing to stand up to superiors. A strong follower helps a good leader to become a better leader. This could also bring on a well-bonded working relationship. In evaluating the leadership process, a lot of things come into play. Followers usually play a key role in organizational successes and failures, yet these outcomes are often attributed solely to leaders. Everyone has spent and will spend more time as a follower than as a leader. Spending time reflecting on follower experiences may be one important key to leadership success. Values play a central part of a leader's psychological makeup. Values are an important component of the moral reasoning process. Values also serve to organize attitudes, which are gen eral and enduring positive or negative feelings about some person, object, or issue. There are two sets of attitudes that play a role in leadership. They are the attitudes leaders have about themselves and the attitudes leaders have about others. Managing stress is also an important skill for leaders and followers to have. They both must learn to monitor their own

Progress in Western Civ. essays

Progress in Western Civ. essays It is a common misconception, in our modern day society, that more money, intelligence, power and fame are signs of success, or progress. This is not a coincidence, but a very old concept dating back to the rise of civilization. The Babylonians believed this notion, as did some other more successful empires such as the Greek and Roman. It is true, that they were able to acquire more money, land, a larger army, etc... It was in there pursuit of the former that they disregarded the essence of human existence, the sanctity of human life. How can any economic, intellectual, or technological advances be seen as progress, when their societies didnt even strive for an equality of peoples? Western civilization has done nothing but brought forth persecution from one group to another. The essence that civilization was founded, equality, only lasted for a short time before domination began to shape our western culture. It could be said that perhaps one of the earliest dominations was that of the male being over the female. This could most clearly be attributed to the new perception of a male God. As it was seen, the early Mesopotamians embodied a female god, and it wasnt a coincident that females were considered equal, if not superior to their counterparts. It was believed that the world was self-sustained like a womb. It would follow that the female spirit was immortal because a female could bleed for seven days a month and still live. It wasnt until the Neolithic era, which brought more hierarchy and male domination. This was largely due to the focus of more male gods. This set the stage for all the western civilizations and religions to follow. It can also be noted that during this time that male gods came into effect, the crimes followed. The constant wars with their burning and sacking of cities, left many Sumerians in deep despair(8). The Israelites were subject to oppressive pe...

Primary Health Care in Developing Countries Essay

Primary Health Care in Developing Countries - Essay Example Primary health care is essential health care made universally accessible to individuals and families in the community by means acceptable to them, through their full participation and at a cost that the community and country can afford. It forms an integral part both of the country's health system of which it is the nucleus and of the overall social and economic development of the community (WHO). It values to achieve health for all and requires health systems that "Put people at the centre of health care"1. To achieve this, there is a need to understand citizen's expectation of health and health care and to see to it that their voice and choice decisively influences the way in which health services are designed and operated. The Alma Ata Declaration in 1978 gave an insight into the understanding of primary health care. It mobilized a "Primary Health Care movement" of professionals and institutions, governments and civil society organizations, researchers and grassroots organizations that undertook to tackle the "politically, socially and economically unacceptable"2 health inequalities in all countries. It viewed health as an integral part of the socio-economic development of a country. It provided the most holistic understanding to health and the framework that States needed to pursue to achieve the goals of development. The Declaration recommended that primary health care should include at least: education concerning prevailing health problems and methods of identifying, preventing and controlling them; promotion of food supply and proper nutrition, and adequate supply of safe water and basic sanitation; maternal and child health care, including family planning; immunization against major infectious di seases; prevention and control of locally endemic diseases; appropriate treatment of common diseases and injuries; promotion of mental health and provision of essential drugs. It emphasized the need for strong first-level care with strong secondary- and tertiary-level care linked to it. It called for an integration of preventive, promotive, curative and rehabilitative health services that had to be made accessible and available to the people, and this was to be guided by the principles of universality, comprehensiveness and equity. In one sense, primary health care reasserted the role and responsibilities of the State, and recognized that health is influenced by a multitude of factors and not just the health services. It also recognized the need for a multi-sectoral approach to health and clearly stated that primary health care had to be linked to other sectors. At the same time, the Declaration emphasized on complete and organized community participation, and ultimate self-reliance with individuals, families and communities assuming more responsibility for their own health, facilitated by support from groups such as the local government, agencies, local leaders, voluntary groups, youth and women's groups, consumer groups, other non-governmental organizations, etc. The Declaration affirmed the need for a balanced distribution of available resources (WHO 1978). THE INDIAN SCENARIO Demographic, Social and

Visual Literacy in Business Essay Example | Topics and Well Written Essays - 250 words - 11

Visual Literacy in Business - Essay Example When putting together a communication piece through the use of visuals, there are important steps to follow. The first step is organizing the data to present. There are two fundamental possibilities in the organization of data, and they are charts and tables. Neither of these possibilities is better than the other though each has its specific purposes and strengths. The most crucial point to consider before commencing the process of designing is the main point of the presentation. The second step is highlighting the data. When designing the charts, it is important to recall that the human brain intuitively recognizes the differences in size, shape, color, orientation, and hue and attach particular meanings to them (Apkon, 2013). The visual properties are known as pre-attentive variables since the process of perceiving them is immediate and automatic and does not need the involvement of conscious thought. The designer should use this knowledge for the purpose of intentionally highligh ting the most important information. The third and last step is showing the data. It is important to display only the content that is meaningful and leave the items that are extraneous. It is not advisable to decorate the data since it may hinder and distract the audience from perceiving what is irrelevant and what is important (Apkon, 2013). Failure to follow these steps will lead to distracting the audience who will not understand the main point of presenting the visual communication

Comparative project success factors - 2550 words Essay

Comparative project success factors - 2550 words - Essay Example e above mentioned course, we will also try and make a few suggestions that, according to us, might have rendered to a better strategic move and hence, less of a fiasco. Every case study has a conclusion to make. Ours happens to outline the wrong moves and learning from the mistakes made by those involved in the strategic decision making of the above mentioned three projects. While we will be discussing the chosen three projects in details later, let us get a brief outline of the same to assist the uninitiated. The Millennium Dome Project was termed as one of the biggest and most exceptional of the projects undertaken so far. Many politicians amongst the country took personal strides to make the project work. Millennium dome was built to serve as a memento for the third millennium, and hence the name, while its purpose was to exhibit art. Our next project, the London Ambulance Project, is one that helps many in their course of lives. It has one of the largest fleet of medical services, with 24x7 help, offering mobile medical services. It is one of the oldest establishments and still runs to its utmost capacity. The Terminal 5 project in Heathrow airport is also one of the oldest projects, taking over 18 years to take form, shape and finally life. In this project, a new terminal – terminal 5 – was developed to enable smooth processing and fl ight availability by the BAA officials. a) The Millennium Dome – We have already explained what the main purpose of Millennium Dome was. Let us now take a look at the specifications of this project. The Millennium Dome was originally conceived by the John Majors Conservative government, mainly to celebrate the third millennium. However, the scope for the conception was small in nature. When the new government entered, lead by Tony Blair, in 1997, the project assumed a new and larger than life scope. The project was allotted  £399 million, while the size for the whole project too increased by manifolds. The design and

Management of Direct and Indirect Taxes

Management of Direct and Indirect Taxes Neha Kathuria The assignment attempts to bring out various dimensions of the Indian Tax structure. Three articles were reviewed along with the relevant case laws. All the three articles are based on one theme, the fact that the Indian Tax Structure needs reforms. The first article regarding the Direct Tax Code proposes changes in the Income Tax Act,1961 to be in line with the modern day changes and other economies. The next two articles bring to the notice that there are increasing incidences of the Tax Avoidance and Tax evasion. This is attributed to various factors discussed in the summary of the articles. There have been increase in the tax burden over the middle and lower income slab people and as a result they feel burdened. Also, there has been seen that the growth rate of tax rates for these two groups has went up speedily as compared to for the third group. For these reasons tax administration require changes so that such incidences can be reduced. Article 1: An Appraisal of New Direct Tax Code in India A New Challenge in Direct Taxation by Sarbapriya Ray This Article attempts to study about the new direct tax code which got introduced from the financial year 2012-2013, having replaced the five-decade old system. Further, the article move over to discuss the pros and cons of this new code. The article was written in the year 2011, so all the amendments are in comparison to the Income Tax Act,1961. It has been written by Sarbapriya Ray, Assistant professor at Calcutta University. Although, Direct tax code was introduced to bring about positive changes it was criticized and was considered to be confusing, and So, there have been certain other amendments after that as well, which is given after the summary of the article. The aim of the new tax code was to make the system of direct taxation more equitable and straight-forward. The direct tax rates were henceforth not supposed to be part of the Budget. The modern tax system and provisions were required to come in line with the constantly changing economy. The objective was to end unnecessary exemptions, widen tax bases, increase the ratio of Tax-GDP, minimize disputes and litigation to bring about a more effective and equitable tax system. The reduction in the tax exemptions and deductions which have been increasing were to be reduced or amended because they helped in Tax evasion or Tax avoidance. In the process of providing exemptions and deductions, the amount foregone is termed as the total expenditure and the amount has been increasing from one financial year to another. For instance, the figure for the year 2008-09 has been Rs.27389 crores. General Concepts: 298 sections and 14 schedules were to be replaced by 319 sections and 22 schedules. A unified concept of Financial Year replaced concept of Assessment year and Previous year, doing away with the confusions that arose. Changes in terms of the income tax return filing date were: For corporates, due date proposed was August 31st ever FY. For individuals 30th June was proposed. Income to be divided into two parts: Income from special Sources: Income to be taxed at special rates in case of winning from lotteries, income of non-residents, etc. Income from ordinary sources: Income from salary, Income from capital gains, Income from house property, etc. Features of the new tax code: Tax Rates: The following table shows the income tax slabs till FY 2010-11 and the amended tax slabs that would be applicable from the FY 2012-13 with the implementation of the new direct tax code.   Ã‚   Income Tax Slabs for others and Men Women S.NO Tax Percentage FY 10-11 FY 12-13 1 No Tax/ Exempt Upto 1,60,000 Upto 2,00,000 2 10% 1,60,001 5,00,000 2,00,001 5,00,000 3 20% 5,00,001 8,00,000 5,00,001-10, 00, 000 4 30% Above 8,00,000 Above 10,00,000 The proposed changes were estimated to bring down the tax liability of an individual having income greater than 10 lakhs by Rs.41040 annually. The following table shows the changes in the corporate tax rates with the implementation of the new direct tax code (DTC). Particulars Income Tax Act, 1961 Original DTC Revised DTC Domestic Company 33.22% 25% 30% Foreign Company 42.23% 25% 30% Branch Profits Tax 15% 15% MAT 19.93% on Book Profit 0.25% / 2% of Gross Assets 0.25% / 2% of Gross Assets Dividend Distribution Tax 16.61% 15% 15% Wealth Tax 1% on Net wealth exceeding Rs. 3mn 0.25% on Net Wealth exceeding Rs. 5 mn 1% on Net wealth exceeding Rs10 mn Corporate tax rate was reduced from 33 to 30%. Residential Status: Companies incorporated in India are domestic companies and resident. Only those foreign companies are to be treated resident whose place of effective management is partially or wholly in India. Income from Employment: Another change in the new Direct tax code is in terms of replacing EEE (Exempt-Exempt-Exempt) to EET (Exempt- Exempt-Taxed). These changes mean that till accumulation of income, withdrawal will be exempt otherwise it is taxed. The following table shows a comparison of the EEE and proposed EET system: EEE under Income Tax Act, 1961 EET under DTC Providing incentive in the investment year Incentive in the form of deductions from gross taxable income in the investment year No tax on income from this investment No tax on income on the investment No Tax on the maturity of the investment Tax is levied on the amount withdrawn EET was proposed to deal with the shortage of resources with India. Also, In India since savings form a major part of the earnings, taxation would help in solving the problem of dealing with the debt accumulated with the government. MAT: The amendments led to capital intensive industries to pay MAT even in case of book losses. The changes will lead to increased efficiency and utilization of the assets. Wealth Tax Benefits The new direct tax code also proposed changes related to wealth tax calculations. Particulars Income Tax Act,1961 New Direct Tax Code Threshold Limit Rs. 30 lakhs Rs. 50 Crore Tax Rate 0.25% 1% Wealth Tax includes calculation of financial assets fixed deposits, corporate bonds, shares, which are done at cost or at market price, whichever is lower. Companies are not supposed to pay wealth tax anymore. Capital Gains: The following are the changes according to the new direct tax code: The structure of long-term capital gain and short-term capital gain tax is replaced with the uniform system as capital gains were now to be taxed at the marginal tax rate as per that applicable to the assesse. The period of holding has no bearing on the Tax liability of the assesse. Securities transaction tax concept is to be removed. Business loss and loss from capital gains can be carried forward for an indefinite time period as per this new DTC. Loss under capital gain can also be adjusted against income from capital gains. Conclusion: New DTC introduced a stable and effective system for the FIIs. However, there were two opposite view points about it. DTC was criticised on accounts of the fact that the new amendments may not be beneficial to the investors and FIIs, for whom primarily they were proposed. On the other hand, the concessions or relaxations would lead to loss of revenue. India still needs the Direct Tax Code Nov 01 2015 This article is from MINT and was published on Nove,01,2015. In 2015 budget, DTC was removed giving the explanation that a lot of provisions have already been considered or merged in the Income Tax Act, 1961.The finance minister, gave up the provision of reducing the corporate tax to 25% in the years to come. But further cuts on tax rate would require the Direct Tax Code. The requirement of direct tax code if felt today because a simpler version of tax structure is required in India as it leads to the growth of the economy. A tax consultant feels that an efficient tax system reduces tax avoidance and evasion. An article from the economic times mention that when Direct Tax code was proposed in 2011 to be implemented from the FY 2012-2013. Some of the provisions of the DTC as mentioned in the summary of article were not accepted by the government, which were as follows: Widening of Tax slabs. Increase in basic exemption limit. Securities transaction Tax not to be abolished. Direct Taxes Code: Revised bill makes avoiding tax tougher for foreign companies Wed, Apr 02 2014 This is another article from the newspaper MINT. This is a case of Vodafone group versus the supreme court and happened because of the original provisions of the proposed DTC and hence after this certain provisions were revised. The revised provision could help in reducing the incidences in which the foreign companies avoid taxes. This case happened when Vodafone group decided to acquire Hutchison to become Vodafone India. Original DTC Revised DTC 50% of total assets in India, then income from such a transaction would be taxed 20% of total assets in India, then income from such a transaction would be taxed In a case, previously of Vodafone, the supreme court gave the judgement that if the shares are transferred by a foreign company having a subsidiary in India, from one non-resident person to another, is not considered a transfer of a capital asset and hence and so any income from such transaction would not attract tax. However, when Vodafone International Holdings (British Company) acquired Hutchinsons (again a foreign company) Indian subsidiary. The government intervened on the ruling of the supreme court that the transactions which derives its value substantially from the assets located in India[1] are to be taxed. At present, section 9 of the income tax Act does not provide any threshold as to what is the meaning of substantially deriving value from assets located in India. Though this now brings in clarity, lowering the threshold from 50% to 20% will lead to many more indirect transfer cases coming under the tax ambit.[2] Due to the need of a variety of changes to be required in the original DTC, revised DTC was proposed in 2013: KEY CHANGES IN THE REVISED DIRECT TAXES CODE 2013: An indirect share transaction will be liable to be taxed in India if 20% of the assets are based in India. New tax slab introduced; individuals earning more than Rs10 crore a year to be taxed at 35%. No changes in other tax slabs for individuals; age for senior citizens relaxed to 60 years from 65 years. à ¢Ã¢â€š ¬Ã¢â‚¬ ¹ Levy an additional 10% tax on the recipient of dividend payments if the dividend income exceeds Rs1 crore. Financial assets included under the ambit of wealth tax as compared to only physical assets at present. Rationalization of provisions related to non-profit organizations. Ring-fencing of losses from business availing investment linked incentives. Provision of settlement commission removed.[3] One of the provisions of the new Direct Tax code is the abolishment of the securities Transaction Tax (STT). This will help companys in reduction of tax as STT was a tax paid while purchasing shares. Since this was a part of the amount paid to the broker that cost would also be lessened. Further, the reduction in the corporation tax rates from 30% to 25% would reduce the tax burden on the companies. The changes in the provision of MAT may have negative effect on the companies that are asset based companies. The investments by corporates would be reduced. The change of provisions in terms of Income from employment that is a change from EEE to EET is expected to increase costs. EET has an increase in the limit and the following are the two points related to it: Savings on the amount of Rs. 2lakhs invested. Income on this invested is exempted from tax. Further, DTC proposes the reduction in the tax rates for LTCG and STT. This would lead to an increase in the trades in securities market. Article 2: Personal Income Tax Structure in India An Evaluation by Dr. Radha Gupta The article is from January 2013. An attempt is made wherein the personal tax structure in India is reviewed and the issues and amendments required to lessen the tax burden on the lower income groups are highlighted. Research is carried out for the same by using descriptive and exploratory techniques of research. Tax slabs and the rates were higher during the period under study in this paper and the need for its rationalization was felt. The characteristics of a good tax system include a change in the national income corresponding to a high response in tax revenue. Further tax revenue has in total three components on which it depends tax rate, tax base and national income. There were three main objectives behind undertaking this study by Dr. Gupta and they are as follows: To see the trend of Indian personal tax structure To see the present situation and estimate the future trends Based on the study, finally suggesting ways to improve or rationalize the structure if need be. The study was undertaken with respect to the general tax payers. The time span under study is 12 financial years from 2000-01 to 2011-12. The study has five broad elements: Composition and comparative analysis of Income exempted from tax. Composition of Total Tax liability of general tax payer for period under review. Composition of growth rate of tax burden. Composition of tax liability on different income Slabs. Conclusion and Suggestions.[4] 1) Composition and Comparative Analysis of Income Exempted from Tax Tax free Income for Male, Female and Senior Citizen: Financial Year Male Female Senior Citizen 2000 01 Rs. 50,000 Rs. 50,000 Rs. 50,000 2001 02 Rs. 50,000 Rs. 50,000 Rs. 50,000 2002 03 Rs. 50,000 Rs. 50,000 Rs. 50,000 2003 04 Rs. 50,000 Rs. 50,000 Rs. 50,000 2004 05 Rs. 50,000 Rs. 50,000 Rs. 50,000 2005 06 Rs. 50,000 Rs. 50,000 Rs. 50,000 2006 07 Rs. 100,000 Rs. 135,000 Rs. 185,000 2007 08 Rs. 110,000 Rs. 145,000 Rs. 195,000 2008 09 Rs. 150,000 Rs. 180,000 Rs. 225,000 2009 10 Rs. 160,000 Rs. 190,000 Rs. 240,000 2010 11 Rs. 160,000 Rs. 190,000 Rs. 240,000 2011 12 Rs. 180,000 Rs. 190,000 Rs. 250,000 The table consists of the data from the highlights of budget in the newspaper. The table shows that despite increase in the cost of living, the tax exemption limit remained constant for fist six years. From the seventh year, there has been an increase in trend but that was found not to be in line with the increase in prices. Also, from the financial year 2011-12, a new head was introduced Very senior citizen citizens of more than 80 years of age. Tax exemption limit for this category is Rs. 500,000. One notable finding under the first head was that, the amount of tax exemption limit was directly proportional to the number of individuals falling under each category or age limit. 2) Composition of Tax Liability for General Tax Payers for Period under Review: As can be seen from the table showing trend of tax rates and tax liability, the trend for first and second slab category is increasing. Thus, it was indicated that those falling in these two slabs were paying higher taxes as compared to those in the third slab. And so, a need was felt to bring about changes in the prevailing structure. Furthermore, because of the inflationary trend in the country, people falling under these two tax slabs feel that their sustainability is being affected and on the other, affect their willingness to pay tax. The following table shows the trend of tax liability for 12 financial years under review: 4) Composition of growth rate of Tax burden The following table shows the growth in the tax liability of the different income groups. So, when it comes to the lower and middle income group to pay taxes, looking at the growth they feel burdened and so a reason requiring changes in the tax administration.   Ã‚   4) Composition of Tax Liability on Different Slabs Tax liability with respect to different slabs was calculated. It was found that the maximum amount of people, based on income, fall in the first two categories and they form the middle-income group. Also, the tax payers whose income fall in all slabs belong to the higher income group. Tax weight on General Tax Payer of Different Slabs: FY Tax burden on First Slab Tax burden on Second Slab Tax burden on Third Slab 2000 2005 Rs. 1,000 Rs. 18,000 Rs.225000 2005 2007 Rs. 5000 Rs. 20000 Rs. 195000 2007- 2008 Rs. 4000 Rs. 20000 Rs. 195000 2008 2009 Rs. 15000 Rs. 40000 Rs. 150000 2009 2010 Rs. 14000 Rs. 40000 Rs. 150000 2010 2011 Rs. 34000 Rs. 60000 Rs. 60000 2011 2012 Rs. 32000 Rs. 60000 Rs. 60000 There has been a growth in the tax rates and tax liability for those falling in the first slab and so they are increasingly being burdened. This comes to the point out lower income group is paying more tax liability as compared to other tax payers. Thus, a reform is required in the personal income tax structure. When it comes to the middle-income group tax payers, they are also bearing the tax liability burden as compared to the third slab group. The difference between the first slab group and second slab group is that the rate with which their tax liability is increasing is less as compared to the first slab bracket. Because of this difference, there is the violation of Equity Principle of taxation given by Adam Smith. So, another reason backing the requirement of the change in the tax structure and making it more equitable. This would also ensure that the practices of tax avoidance and tax evasion are lessened. 5) CONCLUSION AND SUGGESTIONS Dr. Gupta comes to the concluding points based on the research she did that despite of the fact that tax payers are aware that the tax collected by the government is used for the welfare of the people only, yet because of the findings and reasons found above, there have been increasing incidences of Tax avoidance and Tax evasion. This also affects the economic situation of the country. So, policies are to be changed and tax rates to be administered properly. A way to reduce the burden on the first two slabs is that the tax slabs can be fewer and should fair and equitable. Cairn India vs Government: There is a gap between what government has to say and the work the tax department does. One notable difference was highlighted in case of Cairn India, where despite of having said that there would be no retrospective amendments in tax laws, the government demanded company with the same. Retrospective demands are said to be there only in case of the need to increase revenues, as there could be an urgent requirement for some social cause or infrastructural development. Thus, revenue forecasts are to be realistic and desirable. The targets are to be completed and looked after by the transfer pricing officers and they have to ensure that there is no incidence of tax evasion. Article 3: Indian Tax Structure- An Analytical Perspective by Nishant Ravindra Ghuge and Dr Vivek Vasantrao Katdare India has a well-defined taxation structure and it is divided into three tiers. This paper attempts to bring out the changes that the Indian Tax structure has gone through in a move to becoming an ideal tax structure. Further, it highlights the issues and problems that prevail in the structure and still needs to undergo further changes to get rid of the problems. The problems prevailing are the tax avoidance, black money and reliance on indirect taxation system. The study is done based on the data collected from the sites of the government. It goes over to explain the various types of direct taxes and indirect taxes and the pros and cons of each. This paper is from September, 2015. The following are the three tiers: The main taxes that the union government levy Income Tax, Customs duty, sales tax, excise duty and service tax. The main taxes that the state government levy Intra- state tax on goods, stamp duty, land revenue, agricultural tax, Tax on professions and Duty on Entertainment. Local bodies levy taxes Octroi, Tax on properties and markets, tax on utilities. Due to the liberalization since 1991, the following are the changes noted that the tax structure in India had undergone: Rationalization of tax structure. Progressive reduction in peak rates of customs duty. Reduction in corporate tax rate. Customs duty aligned with ASEAN levels. Introduction of VAT Widening of tax base[5] There are two types of taxes direct and indirect taxes. Direct Taxes Taxes which are paid directly to the authority who imposes it by the tax payer and are levied on profits and income. The list includes the following Taxes on income, corporation tax, interest tax, gift tax, estate duty, wealth tax, agricultural tax, expenditure tax, land revenue, Hotel receipts tax. Indirect Taxes Taxes which are not paid directly to the authority who imposes it by the tax payer and are levied on goods and services. The list includes the following state excise duty, customs duty, Entertainment tax, service tax, taxes on purchase of sugarcane, General sales tax, Union excise duty, tax on electricity, Stamp and registration fees. In this study, certain research papers were reviewed and the results are presented thereof. Three papers were as follows: Taxation laws of India Overview and fiscal analysis written by Kumat in 2014. Tax structure in India and its effect on Corporate Individual written by Jha in 2013. Tax system reforms in India: achievement and challenges ahead written by Rao in 2005.[6] All the three papers mentioned above suggests the following: Coordinated tax consumption system. Focus on the decreasing the reliance on indirect taxes and levy direct taxes more on the upper income group tax payers. Transfer pricing to be abolished. Analysis of the Indian Tax Structure The following table shows the amount of direct taxes and indirect taxes collected by the government for period under review: Year 2010-11 2011 12 2012 13 2013 14 Revenue Receipt Direct Tax 45822.09 501394.92 574680.54 679297.56 Revenue Receipt Indirect Tax 820843.26 966495.51 1151867.99 1353191.51

Being a Good Tutor :: essays papers

Being a Good Tutor Tutoring, you think it is the easiest job that you could have. You think so because of the flexibility of time, and the only thing you need to do is be there on time to help students (Tutees) with the subject that they have difficulty understanding, which you obviously have the full knowledge about because you earned an ‘A’ or ‘B’ in earlier semesters. However, all that you were thinking is definitely wrong. The tutees don’t care how much you know, until they know how much you care. There are many qualities you need to have in order to be a good tutor besides being intelligent. As Clayton College and State University Peer Tutoring Program (CCSU) mentioned in their web site, â€Å"Intelligence alone does not result in successful tutoring; more important is what kind of person you are† (Characteristics of a Good Tutor). Also, as CCSU mentioned, the tutor should have a â€Å" Positive outlook, having a desire to help others, liking for the subject matter, open minded by accepting others points of view, having the ability to see what needs to be done and do it, understanding, and having the ability to feel what another person is feeling.† So what do you need to do when you have an appointment with a tutee for the first time? Besides having all the personal characteristics that I mentioned earlier, you also need to know about the subject that you are going to help the tutee with before going to the appointment. Then you need to review this subject even though you are good at it because you can gather the different ideas on this subject and also analyze the information that you might have forgotten. You need to think after that about how the session with the tutee is going to be, write some notes, and be ready to answer any question your tutee might ask you. Now you are ready to meet the tutee. When you meet the tutee, the first thing you need to do is to introduce yourself and tell him or her that you are a student, especially if that is his or her first time having a tutor. Try to be friendly in order to help the tutee lose his or her nervousness by asking the tutee how the class is going on. Use the first ten to fifteen minutes to organize, plan, and show the tutee what you are going to talk about in the session.

Essay on Harlow and Ainsworth

Compare and contrast research by Harry Harlow and Mary Ainsworth on understanding attachment Harry Harlow and Mary Ainsworth undertook studies aimed at providing a clearer insight into the processes associated with attachment. Even though both Harlow and Ainsworth chose a different approach to their research, they met with some similarities. This essay will therefore seek to both compare and contrast their researches, the methods they used as well as evidence gained through their respective researches.It is I feel important to have a brief understanding as to what attachment is, and thus help to provide a perspective in regards to what the experiments being conducted are aiming to define. Attachment can be defined as â€Å"a long term emotionally important relationship in which one individual seeks proximity to and derives security and comfort from the presence of another† (discovering psychology p. 193, 2012). As such both Harlow and Ainsworth through their different approach es sought to investigate the mechanisms inherent with infant bonding.Was it due to the carer providing for their emotional and physical needs or was it more deep-seated, in that infants were more inclined to seek attachment to stimulus that met their needs, such as warmth, and softness as suggested through the researches of Bowlby (1948) (discovering psychology p. 196 ,2012) Harlow in his approach chose to base his research solely on animals, in this case the Rhesus Macaque monkey. He chose this method in part due to the fact that these monkeys have approximately ninety four percent in common with human DNA.Coupled with this was the further factor concerning ethical issues, as it would have undoubtedly raised serious concerns had he chose to conduct his experiments on human infants. His observations were conducted entirely within the seemingly harsh surroundings metered through the laboratory environment, which differed in comparison to the research conducted by Ainsworth through he r responses to sensitivity. Through his research, Harlow noticed that the monkeys grew attached to sanitary pads placed in their cage, and suspected that the monkeys boned ith them and gained â€Å"contact comfort† from them, as they were the only soft item in their otherwise harsh environment, (discovering psychology p. 202, 2012) Harlow thus surmised that the softness of the sanitary pads along with the â€Å"contact comfort† the monkeys gained from them seemed a more important factor within the infant bonding process than the presence and supply of food. (discovering psychology p. 202, 2012)In order to further investigate his hypothesis, Harlow constructed two very different types of â€Å"surrogate mothers†, one being constructed of wire which lacked any form of tactile comfort, whilst the second was made of wood with a layer of sponge and covered with a soft layer of towelling. Both â€Å"mothers† had heating supplied by a light bulb and both had a f eeding bottle inserted through the body providing the monkey with food. Through his observations and experimentation, Harlow noted the monkeys bonded with the soft bodied â€Å"mother† regardless of whether it contained a supply of nourishment or not. discovering psychology p. 205, 2012). In contrast Ainsworth‘s research focused on human infants, in part through her observations with mothers and their infants. Whilst living in Uganda, Ainsworth observed a number of families with unweaned babies, and noticed that the more responsive the mothers were to the signals of the infant, the less the infant cried and the more confident the infant was, conversely the less responsive mothers were to signals the more the baby cried (discovering psychology p. 216, 2012).Ainsworth, though different in her approach, in her case observing children and their carers in natural surroundings which differed from that of Harlow, in that he observed monkeys in a laboratory surrounding, they bo th however reached the same conclusion. Infants that feel secure, in that they have a safe base, whether this is provided by a terry towel covered â€Å"mother† or a doting parent, the tactile stimulus provided by each is of paramount importance in infant and monkey bonding. At the centre of Ainsworth’s research was what became known as the â€Å"strange experiment†, which she conducted in America, and consisted of a series of even consecutive episodes within a controlled environment. The experiment involved three people, the mother, infant and a stranger. (discovering psychology p. 217, 2012). Ethical considerations have to be taken into account once more, for unlike Harlow’s monkeys who having been bred in captivity and could not choose to opt out, or indeed be comforted as in Ainsworth’s experiments, whereby should the infant become distressed the experiment was stopped and the infant immediately comforted.Monkeys though forming a complex hierar chical society are not deemed to be as complex as humans, as such the responses to various stimuli employed by Harlow in his experiments could be deemed as being easier to interpret. In contrast to Harlow’s experiment, Ainsworth through her more closely controlled observations, and in mind that humans exhibit a more complex behaviour, she was able to delve deeper into the mechanisms associated with infant bonding, whereby she was able to define four different types of attachment. (Discovering psychology p. 204, 2012)Clearly the relevant studies undertaken by Harlow and Ainsworth had both their advantages and disadvantages. Harlow for example based his researches entirely on monkeys, within the harsh confines of the laboratory environment. The fact that Macaque monkeys share ninety four percent of DNA with human infants does not necessarily denote that their subsequent behaviour would be similar to that of human infants. â€Å"There is a need to be very careful how one interp rets this genetic similarity, for a small difference in DNA can make a huge difference in a species’ anatomy and behaviour† (discovering psychology p. 04, 2012). Ainsworth on the other hand centred her research based on observations in both Uganda and America. She chose a more sensitive approach. Her observations were of infants interacting with primary care givers and strangers and gauging their reactions. Through this process she was able to delve deeper into the mechanisms of attachment, given that not only are humans more complex as exhibited through their interactions, it also offered further opportunities for her to expand and deepen her researches.This however had its own disadvantages, for Ainsworth it seems did not factor into account the country of origin or cultural backgrounds of the infants being studied, along with the infant’s mood or indeed if the infant was used to the situation they were being exposed to. (discovering psychology p. 219, 2012). T his situation did not arise in the research conducted by Harlow, as all the monkeys had been raised in captivity which in itself ensured a more general set of expected patterns of behaviour.Ainsworth’s study does not seem to reflect any innate behaviour in the infants, whereas the researches of Harlow’s, particularly concerning the wire and terry towel covered â€Å"surrogate mothers† seem to support his theory that regardless of species, that infants show an innate predisposition in forming attachments with carers who provide for their needs. This I feel was due to Harlow being able to look deeper into this facet of infant behaviour as he was not hindered by ethical considerations as was the case with Ainsworth.It is fair to say that both researchers had their work criticised to some extent by the scientific community at large. Obvious questions having been raised as to the validity of their findings, Harlow for his sole use of monkeys and how the research corr elated to human behaviour, whereas the work of Ainsworth in her not taking into account of the differences of nationality and thus the cultural background of the infant. The primary aim of this essay was by way of making an informed comparison between the works of Harlow and Ainsworth.Were they able through their researches to show a clear insight into the mechanisms associated with infant bonding? What evidence did their different methods of approach provide? Are animals an effective means of basing a premise as to the expectations of human behaviour? Researches that have insight into our innate tendencies allow us a glimpse into the hidden world of the psyche. Whether evidence provided has come via way of animal experiments, viewed as repugnant by many, or through closely monitored experiments with human infants. The implications can have a marked effect upon other avenues of research that come to follow.Undoubtedly the work of both Harlow and Ainsworth has had a marked import upo n and allowed for a deeper understanding into the mechanisms of infant bonding. The implications of their research has provided for a basis upon which to build a yet deeper and fare wider reaching insight, not only on the various stimuli associated with infant bonding, but also in regards to how the infant develops through their life and their wider range of social interactions. (Word count 1440) References Brace, N. and Byford, J. Discovering Psychology (2012), Milton Keynes, The Open University.

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