Mental Health Issues And Its Effects Upon The Individual,...

MHR1000 FOUNDATIONS FOR NURSING PRACTICE: MENTAL HEALTH Mental Health Issues And Its Effects Upon The Individual, Their Carers, Family and Friends Summative Assessment 3299 Words 10th July 2013 Schizophrenia is a widely recognized chronic and severe psychiatric disorder which according to the National Institute for Health and Care Excellence (NICE, 2009) guidelines, affects one per-cent of the UK population. Schizophrenia can be classified as an overall category for the mental illness; however, diagnostic tools such as the International Classification of Diseases (ICD-10) and the Diagnostic and Statistical Manual of Mental Disorders (DSM-IV) reveal the variations of the psychiatric disorder. This essay will explore and†¦show more content†¦In paranoid schizophrenia, signs and symptoms may vary in different cases however the common signs and symptoms include delusions and hallucinations. Negative symptoms include disorganised behaviour, the decline in function such as social withdrawal, apathetic, poor thought process and lack of self-care. Positive symptoms include disorganized speech which may also be associated with additional changes in behaviour such as neologi sms, blunted affect, lack of emotion and apathy. Hoffman (citied by A.M.Kuller and T.Bjà ¶rgvinsson, 2010), reveals that during an acute episode, 60% to 80% of individuals affected by paranoid schizophrenia report experiencing auditory hallucinations. Statistics also reveal that 90 % of individuals affected by paranoid schizophrenia report experiencing delusions of either, persecution, grandeur, reference or control. (M.Smith and J.Segal 2013). M.Bengston (2006) defines paranoid schizophrenia as the presence and dominance of auditory hallucinations and consistent delusional perceptions of persecution or conspiracy. Over the years, numerous researches have been conducted with the aim to establish the primary causes of the psychotic illness. The reasons and causes of paranoid schizophrenia remain relatively unclear, however, I.Peate and S.Chelvanayagam (2006, p145) states there is no definitive cause for the development of paranoid schizophrenia,Show MoreRelatedReview Of Beautiful Mind 2548 Words   |  11 PagesSchizophrenia is a severe mental illness that affects the brain causing disruption in a person’s emotional response and thought process caused by psychotics’ symptoms such as delusions, hallucinations, incoherence, catatonic or hyperactive behavior and flat effect (Simon H. Zieve D., 2013). Although the exact cause of schizophrenia is still not understood today. Schizophrenia are believed to be caused by a combination of factors including family history, chemical imbalance of the brain, environmentalRead MoreMiss Essay8754 Words   |  36 Pages15 Understand mental health problems (CMH 302) Assessment of this unit This unit introduces the main forms of mental health problems. You will be expected to know the strengths and limitations of the main psychiatric classiï ¬ cations systems and have a working knowledge of alternative frameworks for understanding mental distress. The unit also looks at the ways that mental health problems affect the individual and others in their social network, and considers the beneï ¬ ts of early interventionRead Morencfe dementia awareness3600 Words   |  15 Pages1 Explain what is meant by the term ‘dementia’ Learner answer 1 dementia is not a disease or illness its an overall term which describes a wide range of symptoms associated with a decline in memories or a persons other mental abilities which in turn can reduce a persons ability to perform everyday tasks. 2a Incorporating your assessment pack and using the diagram as a guide, describe the key functions of the brain that can be affected by dementia. a) Name area 1 of the brain and its key functionRead MoreSuggest Strategies to Minimise Effects of Challenging Behaviour in Health and Social Care Settings5638 Words   |  23 Pagesstrategies to minimise effects of challenging behaviour in health and social care settings P3. The author will then discuss strategies used to minimise the effects of one type of challenging behaviour in health and social care settings M3. Finally evaluate these strategies for dealing with this one type of behaviour D1. P3 In health and social care settings challenging behaviour can arise daily or rarely but challenging behaviour takes many forms and is a certainty that health professionals workingRead MoreThe World Health Organization ( 2014 ) Defines Mental Health2688 Words   |  11 PagesMental Health SYNOPSIS OF THE TOPIC The World Health Organisation (2014) defines Mental Health â€Å"as a state of well-being in which every individual realises his or her own potential, can cope with the normal stresses of life, can work productively and fruitfully, and is able to make a contribution to her or his community† (para. 1). Mental health refers to an individual’s psychological, emotional and social wellbeing; it has the ability affect people’s perceptions, thought, feelings, actions andRead MoreAdolescence: Developmental Psychology and Social Work Practice3506 Words   |  15 Pagessituation and the decisions that they make will differ. Deferent people have different perceptions of what is happening to them as they move through transitions in their lives. Their response and learning from it might be very different from one individual to the other. For example, one may have enjoyed school, another tolerated it or hated it. Social workers need to recognise in working with people the dif ferent transitions and may use them as an opportunity in helping the service users to grow,Read MoreAdvocacy Core Units 301 304 Learner pac Essay27222 Words   |  109 Pagesdilemmas faced in practice. There are seven learning outcomes to this unit. 1) Establish safe boundaries to maintain the advocacy relationship 2) Establish the advocacy relationship 3) Assist the individual receiving advocacy support to explore and make choices 4) Construct an action plan 5) Support the individual receiving advocacy support to self-advocate 6) Act on the instruction of the person receiving advocacy support 7) Review and end the advocacy relationship. 303 Maintaining the Advocacy Relationship

Why Is Faith Important For Human Doctor Learn From A Hmong...

7. In matters of attitude, what might the average American doctor learn from a Hmong txiv neeb (shaman)? What might the txiv neeb learn from the doctor? According to the Hmong culture a shaman helps to cure the soul. A doctor cures biological problems. As we learn throughout this class there is a difference between an illness and a disease. An illness or a disease may have the absence of the other. In most cases an illness can be present without a disease. In the case of Lia there was a presence of both Illness and disease. If txiv neb and the American doctor would have balanced their practices and learned from each other this would have affected the way the Lees thought about medicine. I believe that faith plays an important role in Lia’s case if the doctors would have understood the way that txiv neeb thought and vice versa the lees would have trusted American doctors and medicine more. Learning from txiv neeb would have also helped the American doctors in other cases when treating Hmong by understanding their culture. It is important for the doctors to understand the Hmong culture and specifically the way that a txiv neeb works because in Merced a third of the population were Hmong and used a tixv neeb as their main source of healing. Were you surprised by the quality of care and affection given to Lia by her foster parents? How did Lia’s foster parents feel about Foua and Nao Kao? Was foster care ultimately to Lia’s benefit or detriment? I was very surprised by the

FOREIGN TRADE POLICY AND THE IMPACT ON AGGREGATE E Essay Example For Students

FOREIGN TRADE POLICY AND THE IMPACT ON AGGREGATE E Essay XPENDITURES AND EQUILIBRIUMFOREIGN TRADE POLICY AND THE IMPACT ON AGGREGATE EXPENDITURES AND EQUILIBRIUMThere are two types of aggregate expenditures: Autonomous and InducedAutonomous expenditures are not influenced by real GDP. Induced expenditures are influenced by real GDP. Actual aggregate expenditure is always equal to real GDP. Equilibrium expenditure is the level of planned aggregate expenditure that equals real GDP. We will write a custom essay on FOREIGN TRADE POLICY AND THE IMPACT ON AGGREGATE E specifically for you for only $16.38 $13.9/page Order now Net export expenditure reflects the international linkages based directly on service and merchandise flows across borders, and indirectly reflects capital flows into and out of a particular country. U.S. foreign trade and global economic policies have changed dramatically during the past two centuries. Since the Great Depression and World War II, the country has sought to reduce trade barriers. U.S. trade deficits have grown larger since the 1980s and 1990s as the American appetite for foreign goods has outstripped demand for American goods in other countries. The United States has not always been an advocate of free trade. At times throughout history, the country has had a strong impulse toward economic protectionism by using tariffs to limit imports of foreign goods in order to protect American industry. A big factor leading to the U.S. trade deficit was a sharp rise in the value of the dollar in the early to mid 1980s. This made U.S. exports more expensive and foreign imports into the United States cheaper. The dollar appreciated because of the recovery from the global recession of 1981-82, and in huge U.S. federal budget deficits which created a significant demand in the United States for foreign capital. That, in turn, drove up interest rates, and led to the rise of the dollar. Exports are determined by international prices, trade agreements, and the real GDP of foreign countries. All things being equal: the higher foreign prices, the more liberal trade agreements and the higher the real GDP of foreign countries, the higher the exports become. Exports are autonomous of real GDP. Imports are determined by international prices, trade agreements, and the real domestic GDP. All things being equal: the lower foreign prices, the more liberal trade agreements and the higher domestic real GDP, the higher the imports become. According to a recent article in Washington (Reuters), dated November 13, 2004, written by Jonathan Nicholson, a tax aimed at boosting savings, holds promise. This is in response to President Bush and one of his ideas to get the economy moving again. Bush is currently proposing to reform the tax code. One idea is The Unlimited Savings Allowance Tax (USA), which is a form of consumption tax. This tax reform would be to encourage people to save or invest money and in return, they will not have to pay taxes on this income until they decide to spend the money. When people save or invest their income, revenue raises. When you save and invest, you are using aggregate expenditures. Aggregate expenditures are planned expenditures. They equal consumption plus investment plus government spending plus net exports, the same as GDP except that they are planned. When the government makes changes in taxes, such as the USA tax, it is planned in an effort to boost the economy or slow it down. Since t he United States is currently is in a deficit, the economy is not at equilibrium and it needs a boost. If the USA tax did become in to effect, the purpose would be to encourage saving and investing, which would be considered an injection that would increase autonomous aggregate expenditure. The money saved would generate funds that businesses could borrow and use for investment purposes. The USA tax is only one of the ideas currently under discussion in President Bushs reform of the tax code. If it works out, it could be helpful in raising the equilibrium level of real GDP.

Management of Café Zeytin

Customer segmentation Zeytin is a Turkish cafà © and restaurant which is located on 285 Church Street in Parramatta (Discover Parramatta 2011). The cafe and restaurant mainly serves Turkish food that includes dips, entrees, chicken, meat dishes and seafood. Other than the food, the restaurant also serves shisha and alcohol. Zeytin offers affordable and extensive meals to its customers.Advertising We will write a custom report sample on Management of Cafà © Zeytin specifically for you for only $16.05 $11/page Learn More On the other hand, some observations have been made on the customer segmentation and the customer care service of the Zeytin restaurant that the restaurant has failed to make great strides in these areas. The current report is an attempt to analyze the observations giving the effects it has and what is needed to ensure that its revenues are maximized. Customer service The Zeytin restaurant serves traditional Turkish foods and alcohol and this has seen it attract a wide range of Arabic and Turkish customers. The area is surrounded by the Arabs who are fond of the traditional food. As a result, this presents the restaurant with an opportunity to open up more restaurants in the area to cater for this group of consumers. This could increase the revenues of the restaurant. On the other hand, the customer service is not that attractive. As per the observations, the waiters and waitresses have little knowledge on the food available in the restaurant as they have to check with the cooks first. Lack of the required information made them appear unprofessional. Services offered in the restaurant were inconsistent as the time that lapsed between order and delivery was long. They served wrong beverages and did not show a bit of customer care service ethics and courtesy. Poor customer service has the capacity of reducing the returns and increasing the costs to an organization (Price David 2008). It also has the capacity of keep ing customers away which negatively affects the revenue (Phillips 2005). This can be prevented through proper customer care services which ensure that the revenues of the restaurant are improved. Recommendations Based on the observations, the segmentation and customer service in the restaurant is not well organised and could affect the revenue. This will eventually increase the profits of the restaurant. Customer service can be improved through training of the employees on fulfilling the customers’ satisfaction and their expectations (Leland Bailey 2006). This would retain and attract more customers to the restaurant.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More They also need to be trained in service management so as to increase their focus on the customers (Leland Bailey 2006). Customer service should be accommodative, time conscious, knowledgeable and courteous to the custom ers. Better customer service reduces costs; increase the value of the brand, and boosts revenues (Price David 2008). Customer segmentation involves a wide range of spectrum in which the customers are grouped to maintain them and increase the market share (Philips 2005). Based on the observations, the restaurant has potential customers. It can improve its segments to accommodate more Arabic customers thus improving revenues through the maximization of profits. The restaurant can open new hotels to accommodate the Arabs thus increasing revenues. The hotel needs to accommodate the proposed recommendation on the customer service and market segmentation. This would reduce the operative costs and increase the revenues of the restaurant. It would also increase customer loyalty and increase market share thus improving the revenues. References Discover Parramatta 2011, ZEYTIN Turkish Cafe Restaurant. Web. Leland, K Bailey K 2006, Customer Service for Dummies. 3rd ed. Wiley, Hoboken, N.J. Phillips, R 2005, Pricing and Revenue Optimization. Stanford Business Books, Stanford.Advertising We will write a custom report sample on Management of Cafà © Zeytin specifically for you for only $16.05 $11/page Learn More Price, B David, J. 2008, The Best Service is no Service: How to Liberate Your Customers from Customer Service, Keep Them Happy, and Control Costs. Jossey-Bass, San Francisco. This report on Management of Cafà © Zeytin was written and submitted by user Casey Carter to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

101 Distinguishing “They Say” and “I Say” Professor Ramos Blog

101 Distinguishing â€Å"They Say† and â€Å"I Say† Chp 5, â€Å"And Yet† Quick Write Chp 5, â€Å"And Yet† Distinguishing What  You  Say from What  They  Say Chapter 5 (p. 68) introduces you to the term  voice markers  in order to help you distinguish the â€Å"I say† from the â€Å"They say.† This is a very important move since we are now including the â€Å"They say† in your writing. If you do not do this clearly, the reader will be confused as to your position and you may seem to contradict yourself. The templates help you with specific ways of signaling who is saying what, and to embed the voice markers. Being able to distinguish your own view from the common view is a â€Å"sophisticated rhetorical move.† Using â€Å"I† or â€Å"We† The chapter also covers using the first person in academic writing, â€Å"I† or â€Å"we.† You have likely been told to not or never use the I in college writing. The book argues that well-supported arguments are grounded in persuasive reasons and evidence, not in the use of nonuse of pronouns. The Politics of Food RADLEY BALKO, â€Å"What You Eat Is Your Business†Ã‚  [p. 651]  JOURNAL 8 DAVID H. FREEDMAN, â€Å"How Junk Food Can End Obesity†Ã‚  [p. 681] Specific Research Questions The topic or issue will help narrow down what you can research for your report. A specific research question will help focus your research to a specific area. A broad question like â€Å"What is global warming?† is way to big to write about and try to research in our time allotted. Plus, that one has already been answered. A better, more narrow question on this topic would be, â€Å"How does global warming affect the California shorelines?† This research question narrows down a broad topic and connects it to you. If you are a Business major, you might want to ask, â€Å"What are carbon credits, and how might they affect the California economy?† This question connects your interest or topic to your major. Report Purpose and Topic Answer questions. Review what is already known about a subject. Report new knowledge. Free Write What topic are you considering? From the three choices above, which one do you think best serves your topic? Write everything you know about the topic. Write for 5 minutes without stopping. Write sentences, bullet points, words, examples, etc.; anything that comes to mind regarding your topic.

buy custom Research Essay Formal Outline essay

buy custom Research Essay Formal Outline essay Thesis statement: in the next ten years, there is a high possibility that the United State will not be depending on oil as a fuel. Drilling location in the United states are likely to became unfavorable. Oil reserves in the United States have caused challenges to the government. Some drilling points have shown sign of reduction in the volumes of crude oil being mined. Recent accident in the oil industry has proved that oil drilling can be dangerous. An explosion in the BP drilling platforms killed workers and caused a lot of loss. The number of drilling places cannot fully support the need for oil for the whole of the United States. There are fewer drilling places that cannot support the oil demand for the United States population. New inventions in the automobile industry is likely to replace the use of oi. Research is underway to develop automobiles that do not rely on oil. Scientists are working on cars s that would need hydrogen rather than oil. Concerns have been raised on the role of the automobiles in air pollution and this is likely to cause the disuse of oil in American are increasingly being aware of the need to conserve their environment. The quality of air as a result of pollution is worrying many people who think that something must be done about it. The environmental impact caused by explosion in the BP drilling platform caused a huge public outcry. The price of oil is set to increase and this will reduce its importatio. The price of oil in the international market is volatile and keeps fluctuating from time to time Unrest in oil producing areas like Iraq and Libya are likely to drive the cost of oil per barrel to a level that it will be too expensive to use oil. Buy custom Research Essay Formal Outline essay

Genetic Engineering Essay Example | Topics and Well Written Essays - 250 words

Genetic Engineering - Essay Example Insulin is usually secreted by the pancreas in order to regulate sugar levels in the body; however in patients with diabetes, this does not occur. There are many advantages to genetic engineering in that it gives scientists greater control over the type of gene which is being encoded for. Scientists can also control the rate of production which can be accelerated unlike its natural counterparts. It works through plasmid recombinant technology. First, enzymes are used to isolate the human gene which encodes for the production of insulin. Then, this â€Å"sticky† fragment is inserted into a plasmid, which is a circular piece of DNA in a bacterial cell. Then, the bacteria are stimulated to reproduce and they undergo mitosis, meanwhile replicating the human gene along with its own. Then, the insulin is produced by the bacteria which can be harvested and administered to the population in large quantities, quickly and efficiently (Watson 456-58). This is only one aspect in which gen e manipulation technology has influenced pharmaceuticals and the daily life of diabetics. Gene technology has also been used in other applications of medicine such as in gene therapy, cancer research, and genetic counseling. All have been made possible by the technological advances.

Sacred place Research Paper Example | Topics and Well Written Essays - 250 words

Sacred place - Research Paper Example Consider the difference between a contemporary Catholic Church and the traditional sacred places indicated in the Holy Bible. Sacred places have been part of human life as proven by history. They serve as houses for religious rituals and places for professing beliefs. They cater the traditions that take care of the morality of mankind through ages. Also as the time passed by, various changes happened in the world and sacred places also evolved together with the modernization and civilization of men (Olsen, 2000). Normally religions make use of a guide book that they consider holy or a book that contains the Truth or message of supernatural beings. Usually myths or stories are seen in the book of each religion and later on during the ceremony of the faithful, a certain spiritual leader reads and explains the stories and myths in the book. It is done for the cleansing of the soul as all religions address the concept of spirit or the spiritual nature of human beings (Nye, 2004). In relation to rituals and the history, sacred places change in terms of structure. Ancient sacred places are usually one with nature like mountains, caves, piled stone or near trees and river. Ancient people also built temples for rituals and for communication improvement of the soul with the humanity. As the time goes by, the old temples and natural sacred places are replaced by religious centers located in the cities and buildings (Olsen, 2000). A good example is the Catholic Church and its origin can be traced back from Judaism, a religion in Israel and Jerusalem. Jerusalem is considered as the City of God as verses of several books in the Holy Bible show. Other sacred places of the religion are Mt. Sinai, Rome and places that are not physically visible today like Heaven and Garden of Eden (Holm and Boker, 1994). In order for the believers to understand the message of God, religious centers called churches are built where the members of the religion can practice

English 101 Coursework Example | Topics and Well Written Essays - 250 words

English 101 - Coursework Example ther side, the critics strongly raise their voice to mark the nuclear power as extremely dangerous and a declining energy source because of decreasing proportion of its production. They point to the problem of storing radioactive waste that has a high risk for severe radioactive contamination and the possibility of nuclear proliferation. So it is certainly a critical debate. We can see these rhetorical effects of the positive and negative attitude towards nuclear power. Although nuclear power plants have a past record of safety and efficiency with discharging no green house gases in the atmosphere, the question is why the number of plants in U.S.A has been declined in the past few years and the percentage of electricity from nuclear power is not as high as that of other countries like Japan, France. It is said that the industry has been declined because of fierce emotional resistance to this unreliable technology that has a great potential of accidental deadly radiation. Is it merely an emotional matter to protest against this serious matter? The fact is why it would be unreliable technology when it has efficiency, sustainability and safety of operation. So it can be said that it is the misuse of this technology which can be turned in to the global threat. The most funny thing is that still there is no initiative to invent the new technology to dispose the plants’ radioactive waste. So although it is not producing green house gases but its unmannered waste is seriously dangerous for public health and safety.At last it is also mentioned that the vice president Dick Cheney emphasized on building new nuclear power plants, but it is not a fun to build new nuclear power plants in a short

Thailand Tourism Industry PESTLE Analysis

Thailand Tourism Industry PESTLE Analysis Recently globalisation has been influencing on the business all over the world and many countries have invested and been invested. However, there are many factors that effect on the international business. On this assignment, it will illustrate some external factors by using PEST analysis and some examples that are related to the tourism industries especially Thailand tourism industry due to giving the clear pictures. Firstly, political factors are crucial factors towards the stability of industries or organisations such as terrorism, demonstrations, corruption, etc. (Czinkota et al, 2009). Every country has their own law enforcement in particular parts such as corruption, working system, terrorism, immigration, etc. (Brooks et al, 2010b). There are many examples such as the illegal immigration, working overtime without paying money, hazardous waste by factories. Not only does it impact the image of tourism, but it also destroys the beautiful sceneries and environment. For example, the tourism industry in Thailand has been a detrimental effect by domestic political tension that is the big two groups called yellow-shirt and red -shirt. The main problem is originated from the different believes in politics of Thai people. According to Thaiwebsite (2010), in November 2008 yellow-shirt demonstrated and closed the Suvarnabhumi Airport which was the main international airport in Thailand. On the other hand, the red-shirt protested at the East Asia Summit that was held in Pattaya. Another unpleasant situation happened in March of this year when the red-shirt closed the main intersection at the centre of Bangkok. Three big department stores and small shops around that area had to close their businesses because of the jeopardy. Moreover, the red-shirt fought with Thai army, bombed and fired the department stores. From these situations, European and Asian Countries warned their own citizens not to come to Thailand because of uncertain situations (CNNGo, 2010). Therefore, the number of tourists was a dramatic declined from last year and it affected Thai economic especially the international investment. The tourism industry ceased growing in a short period of time and then it has steadily recovered. Secondly, economic factors are the key factor of all businesses. After World War I happened, it affected the economic around the world and it leads to an economic crisis. As a result, all countries were in big troubles such as the loss of consumer confidence, bankrupt, unemployment and the high risk in investments. Moreover, it has been the dreadfully economic cycle. For instance, the bubble economy was one of the most serious economic crises in Thailand in July, 1997. That caused the Baht currency exchange rate to be floated (Petprasert, 2000). Even though Thai Government at that time solved this problem by borrowing money from International Monetary Fund (IMF) (Chalamwong, 1998), many domestic companies went bankrupt and international companies stopped conducting businesses in Thailand due to unstable currency. Additionally, the export businesses and the tourism industry had been the most terrible effects because there were a massive number of unemployed people. Nevertheless, Thai economy has been recovered gradually since 1997 owing to the government policy. Because of it, the domestic economic was activated in order to compensate the international incomes. Thirdly, social factors which relate to three aspects including the changing of family relationships, the changing lifestyles and health (Brooks et al, 2010a). To illustrate the point, nowadays the healthier lifestyles are becoming popular. In consequence of the trend change, tourism industry should have up-to-date information to enhance the business such as organic food, sport activities and health spa. In addition, it is true that people who live different countries have different lifestyles. Businesses will be highly successful, they should be harmonised with the lifestyle of local people such as cultures, customs, traditions, believes, religions, the ways of lives, environment, etc. Besides, it is becoming more intended in today s world so as to show the social responsibilities which are more concerned by tourists. Climate change is the main problem that the majority of Thai people has worried about. The latest example of the impact of environmental change is Global warming which is a significant global problem. Nalinee Tongtaem, who works for Biological Centre academic, claimed that the coral reefs were dead twice or third as many as before due to the temperature change in the sea (MCOT online news, 2010). As a result, the number of tourists might be declined and this problem will not only affect the economic, but impact on our lifestyles. Another example is the tsunami in 2004 which was the worst phenomena that has been happened to Thailand because a large numbers of tourists and citizens were died. Besides, the surroundings as well as the properties such as houses, hotels and shops were destroyed by the tsunami (United Nations Thailand, 2008). Although Thai government took responsibility for assisting people in their living and their properties, several tourists still concern about the same situation that might occur again. Additionally, the target group of Tourism in all parts of Thailand can be divided into 3 groups that consist of European, Asian and America market. It is considered that the number of international tourists has a tendency to decrease which affacts the national income of Thailand. Because of the fact that European countries are facing the economic crisis, European people are liable to economize by travelling in Europe countries rather than other countries. Furthermore, the Asian market which is the most sensitive tourist group is tending not to come to Thailand owing to the uncertain politic situation in Bangkok. However, the unemployed rate in America Market is still high. As a result, the number of tourists will become fluctuated. Finally, technological factors have an effect on the improvement. If the government chooses the perfect techniques, tourism industry will be successful. In the twentieth century, many countries including Thailand pay attention to information technology in order to enhance and improve their countries. To give some examples, these are online booking, online shopping, online banking, the development of aeroplanes, etc. Recently, the number of tourists that uses online booking has been increased significantly. Thus, some travel agents might be overthrown because of few customers. In addition, there are many airlines that provide their services in the intensively competitive market especially low-cost airlines. This is an advantage for the tourists and it will be a good impact on the tourism industry. However, tourism industry in Thailand has not been well developed because of poor government support. Comparing with European countries, tourism industry in Thailand is underdevelopment. Con sequently, it should be improved significantly. Conclusion In the next 5 to 10 years, it seems to be seen that tourism industry in Thailand might be a gradual increase. Because these factors as mentioned above will not be able to resolve easily in the short term, they are unpredictable factors such as political and environmental problems that all governments sometimes cannot control. From my prospective, a political factor is the most important factor because it influences on the other factors. For instance, if the government is incapable of controlling the political situations, it will have an adverse impact on the economic causing the domestic and international businesses suffer at the setback. Furthermore, it will lead to social problems which are unemployment, the financial problems, committing a crime respectively. Moreover, in case of the inappropriate policy, technologies might not be developed due to lacking of capital. Although, many people have concerned about environmental troubles, these cannot be solved if the law enforcement is not able to use appropriate owing to interfering in politics. For example, the influential person in politics uses the power arbitrarily to build the hotel near the sea without disposing of waste. The problem is the dangerous household waste from the hotels will destroy the local ecology and have impact on the natural environment. Thus, all these difficulties as mentioned above affact the investment in the Tourism Industries.

Erik Erikson’s Eight Developmental Stages Essay

Development theories are psychological stages of life. Erik Erikson is best known for his stages of psychosocial development and coining the term ‘identity crisis’. Erikson’s theory of psychosocial development is one of the best known theories of personality. Though similar to Freud, Erikson believed that personality develops in a series of 8 stages. Unlike Freud’s theory of psychosocial stages, Erikson’s theory describes the impact of social experiences across the whole lifespan. Erik Erikson’s Eight Developmental Stages Erik Erikson is one of the best known neo-Freudians in psychological history. He Grew up in Europe and spent most of his young adult life under the direction of Sigmund Freud. Erikson’s psychosocial development model was heavily influenced by Freud, and shares a number of central ideas from Freud’s psychosocial development theory. Instead of five stages, like Freud, Erikson came up with eight stages. The first stage, known as trust vs. mistrust, focuses on birth to roughly 18 months. Erikson also referred to infancy as the Oral Sensory Stage, which is the term Freud used for his first stage. The major emphasis on this stage is the parent-infant relationship. If the parent was nurturing and loving, the infant would gain trust in the parent and vice versa. Erikson said that: â€Å"Hope is both the earliest and the most indispensable virtue inherent in the state of being alive. If life is to be sustained hope must remain†¦Ã¢â‚¬  (Cherry, 2013). The second stage is autonomy vs. shame and doubt which is characterized by self-control, courage and will. The general age is about 18 months to two or three years old. Children learn to master basic skills such as using the ‘potty’, walking, talking and feeding themselves. If children master these skills, they build a sense of confidence and autonomy. One of the worst skills a child learns during his or her â€Å"Terrible Two’s† is the ability to use the powerful word, â€Å"NO!†. If shamed in the process of mastering a skill or potty training, children tend to feel a sense of guilt and doubt;  therefore, lowering self-esteem. From roughly three to five years old, children tend to observe and mimic adults around them and take initiative in creating play situations. This is the third stage, also known as initiative vs. guilt. The child strives to gain the ability to do things on his or her own, such as dress him or herself. If â€Å"guilty† about making own choices, the child will experience guilt and won’t function well. The fourth stage is industry vs. inferiority. This is â€Å"school-age†, usually six to twelve years old. ‘Child compares self-worth to others, such as in a classroom environment’ (Wikipedia, 2013). ‘At this stage, we are capable of learning, creating and accomplishing numerous new skills and gaining knowledge, thus developing a sense of industry’ (Harder, 2002). If we feel inadequate and inferior among our peers, we can experience serious issues in terms of competence and self-esteem. In the fifth stage, development depends primarily upon what the child does and what is done to the child. Life is now definitely getting more complex as the child attempts to find his or her own iden tity, struggle with social situations, and grapple with moral issues. The age range is from about twelve to eighteen years old. This stage is known as identity vs. role confusion. This is also where the child tries to find him or herself and figure out his or her own identity. The sixth stage of Erikson’s psychosocial development theory is intimacy vs. isolation. The average age is 18 to about 25 or 30. The young adult tries to find long lasting love and have mutually satisfying relationships with family and friends. Adults in this stage tend to generally begin to start a family. ‘If negotiating this stage is successful, we can experience intimacy on a deep level’ (Harder, 2002). The seventh stage is generativity vs. stagnation. This is during middle adulthood from about 35 to 65 years old. This is where work is one of the most crucial things in an adult’s life. ‘Strength comes through care of others and production of something that contributes to the betterment of society†¦Ã¢â‚¬â„¢ (Harder, 2002). This is what Erikson called generativity. This stage is also notorious for the â€Å"mid-life crisis†. This basically means that once the adult’s child or children has gone off and flew the coop, the parent now has to find new priorities to tend to and struggle with finding new meanings and purposes. ‘If a person is not comfortable with the way their life is progressing, they’re usually  regretful about the decisions and feel a sense of uselessness’ (Wikipedia, 2013). This is what Erikson called stagnation. The last stage of Erikson’s development theory is ego integrity vs. despair. The adult is usually about 65 and it goes all the way to death. The individual has now reached the last chapter in their life. Retirement is steadily approaching his or her way or has already taken place at this time. Many have achieved what was important to them like graduating high school and college, getting married, raising a family and retiring from a great job. If the individual feels like he or she has done nothing with his or her life, a sense of despair will con sume him or her. If he or she feels very positive about looking back on life, he or she will feel a sense of integrity. Erik Erikson’s psychosocial development theory is one of the best known stage theories in the psychology world. It does a great deal of explaining why humans act the way they act and why they are who they are. References Cherry, K. (2013). Erik erikson quotes. Retrieved from http://psychology.about.com/od/psychologyquotes/a/erik-erikson-quotes.htm Erik erikson. (2013, April 14). Retrieved from http://en.wikipedia.org/wiki/ErikErikson Harder, A. (2002). Erik erikson’s stages psychosocial development. Retrieved from http://www.support4change.com/index.php?option=com_content&view=article&id=47&Itemid=108

Professionalism in Nursing Essay

There are many professions and disciplines in which professionalism is of the utmost importance, and nursing is among them. Within the field of nursing, there is much value to be placed with the enhancement of professionalism within the profession. Nursing is a profession that relies on practitioners to act in a way that represents the virtuousness of the broader discipline, as all nurses are in a position of responsibility. The following essay will further examine the topic of professionalism in nursing, and from this it will be clear that professionalism among nurses is of the utmost importance, and nursing educators need to emphasize this fact early on, so that nurses can establish professional tendencies that will follow them throughout their career. More than any other profession, nursing has long been concerned with establishing professional values and behaviors within their discipline. Nurses are people that work within the medical industry, and therefore they see people all of different types, with different medical conditions. There is an inherent need for equality and human dignity, and this is part of the expectation of professionalism that nurses have. Additionally, the nursing industry is broad, encompassing different people in different situations, but there needs to be something that binds them all as nurses. This is where professionalism comes in. For example, in North America most people have faith that wherever they are, there is competent medical care available. This includes nurses, and therefore there needs to be a level of professionalism which links nurses everywhere so that people can continue to have faith that wherever they go, they can count on the availability of quality medical care. Professionals in the nursing field are those nurses that understand that their discipline extends beyond the individual, and it is the collection of nurses throughout the nursing community that create the industry. Nurses need to understand that they are a team, and they must all work together –  not just with each other, but also with other members of their health care community, from physicians to administrators. According to Girard et al., â€Å"Professional nursing practice is a commitment to compassion, caring and strong ethical values; continuous development of self and others; accountability and responsibility for insightful practice; demonstrating a spirit of collaboration and flexibility.† There are lots of expectations that fall upon nurses who seek to be professional in their practice. To begin with, nurses must understand that they are working within a broader profession, and therefore they must act in accordance with professional guidelines that have been set for them. In Ontario, it is expected that all nurses abide by the Standards of Practice for Registered Nurses. Nurses should also ensure that they have the training, experience and skills needed to perform the tasks that they are expected to perform. This includes having an understanding of the theoretical frameworks which have come to shape the discipline over the years. For example, a professional nurse should have an understanding of Jean Watson’s Theory of Care, and the impact that it has had on the development of nursing practice. By having grounding in nursing theory, nurses are better able to make the best decisions in the course of their daily practice, and this contributes to their overall prof essionalism. A further component of nursing which is essential to professionalism is quality care. Nurses are expected to give the best possible care to all clients, regardless of the situation or who they are. Professionalism means that all nurses treat everybody equally, and do their best to ensure that the highest quality care is being provided. This includes a dedication to principles of justice, honesty, respect and integrity. When people require the care of nurses, they do not necessarily personally know the nurse that will be giving them care, but there is always an expectation that the nurse will provide good care, whoever the nurse is, and this expectation is a consequence of the professional reputation that nurses have garnered, and it is important that nurses continue to warrant this professional reputation. Nursing professionalism stems from nurses developing their practice. This means that nurses need to work to educate others about the role of nurses within the health care sector, as well as lead by example. Nursing  professionalism requires that those who work within the industry are leaders, and this facilitates the passage of professional tendencies from older and more experienced nurses to newer nurses. Overall, nurses need to conduct themselves in a way that is good for the profession; a way that reflects well on all nurses, not just the individual. This works to give nurses and nursing the reputation of professionalism, and further serves to benefit the profession. Beyond these things, there are also many more factors that contribute to the overall professionalism in nurses, and these factors are so important because people inherently trust that nurses are professional. As such, appearance goes a long way in maintaining the image of being a professional. To begin with, nurses must understand that their appearance says a lot about them. Nobody wants to go to a hospital or a clinic and see a nurse that is not well put together. By putting forth a clean and professional appearance, people will automatically feel at ease with the situation they are in, and will more likely to be cooperative throughout the process. Furthermore, a professional does not discriminate against people; they treat everyone the same – whether they are doctors, patients, janitors or administrators. It is important not to facilitate a hierarchy within the organization that you work in. A nurse also needs to continually improve. Just because a nurse has finished their training, does not mean that they are done learning. Becoming an excellent service provider means continually learning from the experiences you have, and building on them to provide quality care in the future. In fact, professionals realize that formal training is only part of the process. When they are on the job, they realize that they will continue to learn, from their experiences and those around them. True professionals capitalize on the experiences that they have, and leverage them to become better nurses with each passing day. Finally, nurses must always give their best effort. It is not acceptable for nurses to only give a partial effort on some days. Regardless of how â€Å"well† a nurse is feeling on any particular day, it is important for the pursuit of professionalism that nurses are able to provide excellence, day in and day out. Professionalism is not something that comes easy, and therefore it is  important that nurses evaluate themselves on a continual basis to ensure that they are maintaining the standards that make them professional. There are a number of questions that a nurse can ask themselves each day. The first is whether or not they are being professional. The reality is that most people are aware whether or not their actions constitute as being professional. For example, if a nurse wears a dirty or unkempt uniform to the hospital, they know they are being unprofessional. By undergoing a process of self-evaluation, a nurse can determine, on a daily basis, what they can do to improve themselves and become more professional. For example, if a nurse has a dirty uniform, they need to ask figure out why this is the case. Maybe it is just an isolated incident and it is unlikely to happen again, but maybe it is something that happens often, in which case the nurse will need to take a step back and figure out what can be done to prevent this from happening on a regular basis. A nurse also needs to look within themselves to determine if they are treating others with the respect that they deserve. It is important to understand that nursing is a team game, and all the members of the team rely on each other. For example, a nurse could not provide quality care if the janitor did not do his or her part. For this reason, nurses need to continually ask themselves if they are treating others with the level of professionalism that they would expect to be treated. In many cases, this self- evaluation will show that they have been treating others professionally, but it might also show that there are improvements to be made. Finally, nurses need to continually ask themselves how an increased level of professionalism could improve the workplace. There are often small steps that can be taken to make a big difference, and by re-evaluating oneself on a daily basis, a nurse can identify what they are doing well, and where improvements can be made for the purpose of improving professionalism. While all nurses have a role to play in creating professionalism, there are some barriers that stand in the way. One of the major barriers is a difference in educational background among nurses. Different nurses have different levels of education, and this can serve to divide, but nurses  ought to work to minimize the effects of educational disparity among them. Further, gender issues can serve as a barrier to professionalism. Nursing has long been thought of as female-dominated (or â€Å"women’s work†), but now more than ever, men are entering the profession, and equality among the sexes in the profession is something that will serve to increase professionalism as well. These are just two of main barriers that stand in the way of professionalism in nursing, but these barriers and others do not stand in the way of professionalism, rather they are just reasons for nurses to work harder for the benefit of the reputation of their profession. Overall, it can be seen that maintaining professionalism in nursing is essential to the profession. Nurses put themselves in positions of trust each and everyday, and therefore it is essential that the people that rely on the care of nurses are confident that they are being cared for by professionals. There are barriers to professionalism in the nursing industry, but they can be overcome if nurses work together toward a common goal. This essay has shown that professionalism among nurses is of the utmost importance, and nursing educators need to emphasize this fact early on so that nurses can establish professional tendencies that will follow them throughout their career.

How to Use German Adjectives to Describe Things

How to Use German Adjectives to Describe Things To speak German, you have to know your adjectives. As a reminder, these are the descriptive words used to describe a person, place or thing. In this case, lets look at adjectives commonly used to describe people, both physically and behaviourally. We have grouped adjectives by nouns that theyre commonly associated with, but of course, these descriptive words may be used to describe many different things, not just the body part listed. Also, the adjectives are given in neuter form, so make sure to appropriately declinate adjectives according to the noun gender they describe.   Tip: If you are studying German on your own, a quick and simple way to practice the vocabulary would be to pick a picture of someone in a newspaper, magazine or website and describe them. German Worlds to Describe Physical Appearance Der Kà ¶rper (body): schlank (skinny) - dà ¼nn (thin) - hager (gaunt) - groß (big) - riesig (gigantic, really tall) - dick (fat) - stark, krftig (strong) - schwach, schwchlich (weak) - braun (tanned) - gebà ¼ckt (stooped). Das Gesicht (face): lang (long) - rund (round) - oval (oval) - breit (broad), Pickel im Gesicht (pimples on the face) - mit Falten, faltiges Gesicht (with wrinkles, a wrinkly face) - pausbckig (chubby-cheeked) - bleich, blass (pale) - ein rotes Gesicht (a red face) - kantig (angular) Die Augen (eyes): tiefliegende Augen (deep-set eyes) - strahlend (bright, brilliant), dunkel (dark, hazel) - mandelfà ¶rmig (almond-shaped eyes), geschwollen (puffy), mà ¼de (tired), klar (clear), funkelnd (twinkling) - wulstig (bulging) Die Augenbrauen (eyebrows): dicht (thick), voll (full), schà ¶n geformte (nicely-shaped), dà ¼nn (sparse), geschwungen (slightly curved) Die Nase (nose): krumm (crooked) - spitz (pointy) - gerade (straight) – stumpf (turned-up) – flach (flat) Der Mund (mouth): lchelnd (smiling) - die Stirn runzeln (to frown) - eine Schnute ziehen/einen Schmollmund machen ( to pout) - eckig (square) - offen (open) - weit aufgesperrt (gaping) - Mundgeruch haben (to have bad breath) Die Haare (hair): lockig (curly) – kraus (tightly-curled) – kurz (short) – glnzend (shiny) – glatt (straight) - glatzkà ¶pfig (bald) - schmutzig (dirty) - fettig (greasy) - einen Pferdeschwanz tragen (in a ponytail) - einen Knoten tragen ( in a bun) – gewellt (wavy) - voluminà ¶s (voluminous). See also colors. Die Ohren (ears): herausstehende Ohren (ears that stick out) – Elfenohren (elf ears) - die Schwerhà ¶rigkeit (hard of hearing) – taub (deaf) – Ohrringe tragen (wearing earrings) - Hà ¶rgert tragen (wear a hearing-aid) Die Kleidung (clothes):   modisch (fashionable) - lssig (casual) - sportlich (athletic) - beruflich  (professional) -  unschà ¶n (not fashionable) - altmodisch (dated) More clothes-related nouns that can help describe details: die Hose (pants) - das Hemd (shirt) - das T-shirt ( t-shirt) - der Pullover (sweater) - die Schuhe (shoes) - die Sandalen (sandals) - die Spitzschuhe (high heels) - die Stiefeln (boots) - der Mantel (coat) - die Jacke (jacket) - der Hut (hat) - der Anzug (a suit). See more on clothes and fashion. Other: manikà ¼rte Ngel (manicured nails) - das Muttermal (birthmark) - schmale Lippen (thin lips) – Plattfà ¼ÃƒÅ¸e (flat-feet) German Words To Describe a Person Eigenschaften (personality): Erregt (excited) - redselig (talkative) – schlechtgelaunt (bad-tempered) – jhzornig (violent-tempered) - spaßig (amusing) - zufrieden (happy; satisfied) - freundlich (friendly) - tapfer (courageous) – gemein (mean) – sanft (gentle) – großzà ¼gig (generous) – ungeduldig (impatient) – geduldig (patient) - faul (lazy) – hard-working (fleißig) – nervà ¶s (nervous) - ernst (serious) - schà ¼chtern (shy) - schlau (clever) - klug (smart) - religià ¶s (religious) – dickkà ¶pfig (stubborn) - traurig (sad) – depremiert (depressed) - komish (funny, weird) - seltsam, merkwà ¼rdig (strange) - gierig (greedy) – gerissen (sly) – barmherzig (compassionate) - fleißig (hard-working) – witzig (witty, funny) - jemand der sich immer beklagt (complainer) – eitel (vain) – sportlich (athletic) Descriptive Verbs Hobbys:  lesen (reading) – tanzen (dancing) – schreiben (reading) - Sport treiben (to play sports), singen (singing) – basteln (to do crafts) – photographieren (to take photos) – reisen (to travel) Holzbearbeitung machen (woodworking) – backen (to bake) – kochen (to cook) – malen (to paint, color) – zeichnen (to draw) – camping (Campen gehen) – einkaufen (shopping) Other Descriptive Nouns Die Familie (family): die Eltern (parents) - die Mutter (mother) - der Vater (father) - der Sohn (son) - die Tochter (daughter) - die Schwester (sister) - der Bruder (brother). See Family Glossary for more. Describe Yourself in German Here is a sample description of how it might sound to describe yourself in German. An English translation is below. Hallo. Ich heiße Hilde und komme aus Deutschland. Ich bin in Essen geboren, aber lebe seit vierzehn Jahren in Stuttgart. Zur Zeit studiere ich Maschinenbau an der Universitt. Ich mag reisen, lesen und tanzen. Meine Freunde nennen mich „Schwatzliese,â€Å" weil ich immer so redselig bin – auch whrend den Unterricht! Ich habe dunkle, krause Haare, haselnussbraune Augen und ziehe à ¶fters eine Schnute wenn ich beleidigt bin. Ich bin sehr fleißig zum Studieren aber zu faul um meine Wohnung aufzurumen. Ich trage lieber Jeans und Rennschuhe, als Rà ¶cke und Spitzschuhen. English Translation: Hello. My name is Hilde and I am from Germany. I was born in Essen, but have lived for fourteen years in Stuttgart. Currently, I am studying mechanical engineering at the university. I like to travel, read and dance. My friends call me a chatterbox because I’m always talking so much – even during class! I have dark, curly hair, hazel eyes and can pout really well when I am offended. I am very studious, but very lazy when it comes to cleaning up my apartment. I rather wear jeans and running shoes than skirts and high heels.

Settlement Patterns - Studying Societys Evolution

Settlement Patterns - Studying Societys Evolution In the scientific field of archaeology, the term settlement pattern refers to the evidence within a given region of the physical remnants of communities and networks. That evidence is used to interpret the way interdependent local groups of people interacted in the past. People have lived and interacted together for a very long time, and settlement patterns have been identified dating back to as long as humans have been on our planet. Settlement pattern as a concept was developed by social geographers in the late 19th century. The term referred then to how people live across a given landscape, in particular, what resources (water, arable land, transportation networks) they chose to live by and how they connected with one another: and the term is still a current study in geography of all flavors. Anthropological Underpinnings According to archaeologist Jeffrey Parsons, settlement patterns in anthropology began with the late 19th-century work of anthropologist Lewis Henry Morgan who was interested in how modern Pueblo societies were organized. Julian Steward published his first work on aboriginal social organization in the American southwest in the 1930s: but the idea was first extensively used by archaeologists Phillip Phillips, James A. Ford and James B. Griffin in the Mississippi Valley of the United States during World War II, and by Gordon Willey in the Viru Valley of Peru in the first decades after the war. What led to that was the implementation of regional surface survey, also called pedestrian survey, archaeological studies not focused on a single site, but rather on an extensive area. Being able to systematically identify all the sites within a given region means archaeologists can look at not just how people lived at any one time, but rather how that pattern changed through time. Conducting regional survey means you can investigate the evolution of communities, and thats what archaeological settlement pattern studies do today. Patterns Versus Systems Archaeologists refer to both settlement pattern studies and settlement system studies, sometimes interchangeably. If there is a difference, and you could argue about that, it might be that pattern studies look at the observable distribution of sites, while system studies look at how the people living at those sites interacted: modern archaeology cant really do one with the other, but if youd like to follow through, see the discussion in Drennan 2008 for more information about the historical differentiation. History of Settlement Pattern Studies Settlement pattern studies were first conducted using regional survey, in which archaeologists systematically walked over hectares and hectares of land, typically within a given river valley. But the analysis only truly became feasible after remote sensing was developed, beginning with photographic methods such as those used by Pierre Paris at Oc Eo but now, of course, using satellite imagery. Modern settlement pattern studies combine with satellite imagery, background research, surface survey, sampling, testing, artifact analysis, radiocarbon and other dating techniques. And, as you might imagine, after decades of research and advances in technology, one of the challenges of settlement patterns studies has a very modern ring to it: big data. Now that GPS units and artifact and environmental analysis are all intertwined, how to do you analyze the huge amounts of data that are collected? By the end of the 1950s, regional studies had been performed in Mexico, the United States, Europe, and Mesopotamia; but they have since expanded throughout the world. Sources Balkansky AK. 2008. Settlement pattern analysis. In: Pearsall DM, editor. Encyclopedia of Archaeology. New York: Academic Press. p 1978-1980. doi: 10.1016/B978-012373962-9.00293-4 Drennan RD. 2008. Settlement system analysis. In: Pearsall DM, editor. Encyclopedia of Archaeology. New York: Academic Press. p 1980-1982. 10.1016/B978-012373962-9.00280-6 Kowalewski SA. 2008. Regional Settlement Pattern Studies. Journal of Archaeological Research 16:225–285. Parsons JR. 1972. Archaeological settlement patterns. Annual Review of Anthropology 1:127-150.

Islam Economic System Essay Example | Topics and Well Written Essays - 2250 words

Islam Economic System - Essay Example Islam is a significant, growing, and dynamic presence in the world. (Microsoft Encarta 2007) "Though 'Capitalistic' in nature, the Islamic economic system is not, however, based on the European or American capitalist economic principles, which in no way heed moral or ethical conceptions. The Islamic system obeys fully and unconditionally the dictates of moral and ethical doctrines. The difference between the Islamic and the capitalist economic systems is thus a cardinal and fundamental one. "The Islamic economic system also laid down the principle of the equality of value between labor and capital, by recognizing that labor should be accorded equal consideration with capital--in fact that it can itself be regarded as form of 'capital'. (https://www.vedamsbooks.com/no34563.htm - 3k ) Islam's economic system is not merely a matter of broad appeal to voluntary charity; rather, it gives a more comprehensive approach or view of economic life, which in turn is based on the basic teaching in the tenets of Islam. Despite the universality of the Islamic laws, the economic systems could vary since there are communist, socialist, capitalist, and Islamic economic systems. Each is based on goals, principals, or philosophies which are quite unique to that particular ideology. Islam recognized that humans will unde... om the buying of food, taking ownership of property, selling goods, investment, agriculture, taking loans, exchanging currency, taking up employment and giving work, setting up a company, importing and exporting abroad, disposing of assets etc. In this regard, Islam made a distinction between the economic system and economic science i.e. it views them as two separate issues. This is because there is a fundamental difference between the method of production of goods and services (economic science) from the manner of their distribution (economic system). The production of goods and services follow no particular viewpoint in life. A conveyor belt is neither Capitalist, Islamic nor is Communist .It is universal. Questions as to how processes can be made more technological, how mechanisms and robots can improve productivity and how inventions can improve the process of manufacturing do not follow any specific viewpoint in life. This means basic facts on productivity, marketing and manufacturing (economic science) remain the same irrespective of belief or location. This is similar to scientific facts. These are the same whether in China or the US because they are not influenced by any belief. They are questions based upon the reality i.e. understanding the reality at hand leads one to a conclusion. So the fact Inflation occurs when there is too much money chasing too few goods does not change if one is a Christian or if an atheist becomes Muslim or if one moves form China to the US. This is no different to the fact that wood burns whatever your religion or weather you're in the UK or the North Pole. The distribution of resources, how goods and services should be given to the public, whether they should go to the rich or the orphans, aristocracy or the landlords is not a

Human Resources- Compensation and Benefits Essay

Human Resources- Compensation and Benefits - Essay Example An analysis of the types of non-financial rewards that could be introduced and how this may affect retention. An analysis of the view on bonus arrangements and any recommendations in terms of required changes. Detailed recommendations to the issues raised will be given to the Director of Reward at the end of the report. 1.1 The organisation’s current reward strategy MI currently uses the extrinsic rewards strategy to compensate its employees for the contribution they make towards its viability. Basically, extrinsic rewards include direct compensation, indirect compensation as well as non financial rewards (Robbins, 1993). Direct compensation in this case includes a basic wage salary, bonuses based on performance as well as profit sharing. Apart from the high basic salaries being earned by the traders in this particular case of MI, the bank also calculate their rewards on overall profitability of the trading operation and this entails that they get anything between 30 and 50 % of what they have earned in profit for the Bank. Performance bonuses significantly contribute to the package earned by the dealers and these motivate them to put optimum performance in their operations. It can also be noted that all dealers currently attract a package of benefits including a company car, healthcare and pension contributions. Grobbler (1998) suggests that these can be awarded to the employees on the basis of their performance. The traders are treated as the most valued assets to the bank as they may leave if they are not satisfied with the reward system for their performance. As such, their rewards are designed in such a way that they will appeal to their interests which in turn can lead to their retention in the organisation. It can be observed that the major strategy used by the bank to offer rewards is based on overall profitability of the bonds that have been sold. The traders are entitled to get a certain percentage of the profit as their bonus. However, the ext ernal environment plays a significant role in shaping this strategy. The strategy is influenced by gathering and analysing competitor information so as to come up with the best reward strategy. In this case, MI tries to remain on top of other organisations hence it seeks to differentiate its rewards strategy from other competitors. The organisation is compelled to offer the best reward on the basis of the situation obtaining in the environment. The level of performance of the economy also shapes this strategy since bonuses are calculated on the basis of overall profitability of the trading operation. In the event that the bonds sold have poorly performed, this entails that their rewards will be lower which shows that the external environment has a bearing on the strategy of rewards. Though there is no direct government intervention in the operations of banks with regards to their reward systems, it can be noted that more financial institutions are becoming wary of not rewarding undu e risk taking. For instance, the recent Turner report contributes to the mounting pressure for financial organisations to review their bonus systems in order to protect the interests of the shareholders. These are some of the external factors that shape the rewarding strategy by MI. 2.0 What motivates the dealing team? Since the dealing team has a very little loyalty to the

Diacyl Glycerol in the Context of Diabetic Nephropathy Assignment

Diacyl Glycerol in the Context of Diabetic Nephropathy - Assignment Example Diabetic nephropathy is a serious diabetes complication characterized purposely by albuminuria and glomerular hyperfiltration and it is one of the most known common sources of a final stage of renal failure, especially in the western world. It is characterized by a massive growth of the extracellular matrix with coagulation of the tabular basement covering and the glomerular. A buildup of extracellular matrix proteins such a laminin, fibronectin, and collagen are known to cause mesangial enlargement making most of the kidney cellular elements targets of hyperglycemic damage. During hyperglycemia, the levels of glucose in the proximal tubular cells are increased causing DAG levels to increase (Tomino 16). The DAG accumulation leads to the activation of PKC and overproduction of TGF-ÃŽ ² which may be a negative feedback of intracellular cell accumulation. Through the de novo amalgamation of diacylglycerol (DAG) protein kinase C is activated which leads to further activation of other intracellular indicators in transduction systems like the extracellular regulated kinase (ERK). The activation of the three pathways: DAG, ERK and PKC are one of the most significant molecular mechanisms of the progression and development of diabetic nephropathy (Becker, Bilezikian, Bremner et al 957). By inhibiting the three paths there was a prevention to the development of glomerular dysfunction in diabetic people which proved the hypothesis that the three paths are important in diabetic nephropathy. Thiazolidinedione compounds inhibited PKC activation by ensuring that the DAG kinase was activated which prevented albuminuria, glomerular hyperfiltration and the excessive manufacturing of extracellular matrix proteins for Type 1 diabetes. Researchers have confirmed the signing of the activation of the three pathways in the growth of glomerular dysfunction in diabetic nephropathy. Pathophysiology due to a problem with the signaling pathway: DAG is an upstream deactivator of PKC, a pathway responsible for the excessive formation of urine in the kidneys. When DAG has activated it ensures control of urine in the urine bladder by relaxing its muscles regularly.  

Tristan Bernards Im Going Essay Example for Free

Tristan Bernards Im Going Essay According to The Hutchinson Unabridged Encyclopedia literature is, â€Å"Words set apart in some way from ordinary everyday communication. In the ancient oral traditions, before stories and poems were written down, literature had a mainly public function mythic and religious. As literary works came to be preserved in writing, and, eventually, printed, their role became more private, serving as a vehicle for the exploration and expression of emotion and the human situation. † Literature enables us to develop our minds analytically and promotes open minds. We can see the world through the eyes of different writers from different cultures and in turn learn to better handle certain scenarios in our own lives. It allows the reader to escape to a different world temporarily. In Tristan Bernard’s I’m Going! , it shines a light on an issue that is true with many couples all over the world and in all times. I liked it for the fact that is like a genre of comedies with a social message. This play is relatable to many people in the world. Unlike other works in our textbook, this play seems to have a specific issue that many couples relate to, lack of communication. In this paper, I will critique parts of this works using the reader’s response approach, the lacks of communication brought upon by the main characters and support it with evidence. I always understood the fact that we humans are essentially the same everywhere in the world. We have similar ambitions and dreams. We want and hope for mostly the same things for our families and us. I was intrigued by Bernard’s play, I’m Going! As it shows us clearly how not only couples dynamics are similar but even that most couples mistakes and arguments are similar as well. In this case, the lack of communication comes across in every point made by Henri and Jeanne. It shows us a satirical look on how communication should be effective and the misunderstandings that keep occurring with this couple. Their ineffective communication could lead to a horrible life and a game of cat and mouse that seems endless. (Clugston, 2010) I have seen many Henris’ and Jeannes’ throughout my growing up and the solution seemed always to be clear to all, except to the couple in question. In the play, Henri would never admit his obsession and addictions to his wife Jeanne. Due to the nature of their relationship, it seems his pride won’t let him open up to his partner. Instead, he tries to keep a persona that is much stronger and able than he is. Jeanne, on the other hand, does not have a clue how to persuade her husband to spend more time with her as well as abandon the habit of gambling and going to the races so often. They clearly avoid the subject until it’s time for the race again. Jeanne exhibits some fear of her husband, as well as not knowing what to do, when Henri states any excuse to have an argument avoiding the true problem. He states all the fake issues and fake reasons†¦Jeanne’s fast walk, the financial cost of her joining him to watch the races, and even the weather, all in an attempt to persuade Jeanne not to go with him. On the other hand, Jeanne does not seem to know how to face her husband or convince him reasonably why he should not go to the races anymore. She tries delicately to make it about her and his lack of effort to spend time with her. The reality is that Henri needs time for himself like everybody and needs to quit these races as a responsible head of family should know. On line 157 of I’m Going, Henri shows that us that he does love his wife but that he also is trying to outsmart her by saying just enough to keep her quiet on the matters at hand so he can enjoy the races with no consequences at home or on his own conscience. (Clugston, 2010) I like this play and the subject matter brought up. I did wish, however, to see more comedic lines to make the point even stronger. Lack of communication could be the demise of any couple in the long term and that message could have been even more emphasized. I believe this play pointed at one of the most dangerous issues couples go through in all times and places. This play reinforces the importance of communication and the importance of opening up to your other half and partner in life is a necessity. Since the first chapter, our textbook has asked us to â€Å"connect† with literature. It was asked of us to find a personal link to a story, poem or play. While examining I’m Going, I chose the reader response approach. This approach encourages, through the use of specific prompts, the readers to have personal interactions with the text, personal experiences and prior knowledge. (Kelly, 1989) This comedy uses the imagination and humor in a very smart way. It forces us to open our mind and heart to an issue that not all couples are even able to pin point. Humor can educate us about very serious matters that other types of art, schools or even life experiences may not be able to get through. With Henri and Jeanne’s ineffective communication, it brings to light other issues instead of the one at hand. They focus on other issues but if they focused on communication, they may be able to repair their relationship. Without acknowledgement of the true issue, only time can tell how long they can make it last.

Leon Garfields Novel Smith Essay -- Leon Garfield Novel Smith

How Does Leon Garfield structure the novel ‘Smith’ to keep the reader interested? Leon Garfield uses cliffhangers and other techniques to draw the reader into the world that Smith lives in. I am going to explain how the author uses a variety of emotions and moods. As well as that, I am going to discuss how the author links social history with the plot. Then, I am going to clarify how well the ending resolves the readers’ questions. Finally, I am going to expose how the author uses elements of style to his advantage. The first point I will talk about is how the author uses a variety of emotions and moods such as humour and horror. â€Å"Quick,† whispered Miss Bridgit, handsome in her Tuesday best, â€Å"under my skirt, child.† This is humorous as Smith was escaping gaol at that time and you would never dream of escaping under someone’s skirt. This is also horror as the skirt will have been taken off a dead woman, and to think of wearing a dead woman’s clothes is ghastly and unthinkable. Also we are scared as Miss Bridgit could be caught and be punished severely for ...

Employment and Performance Essay

When allocating work, what things should be taken into consideration? When Allocating work you need to implement a clear and precise goal that is achievable within the given time. The availability, knowledge and skills of the staff need to be considered before assigning them to a particular role to ensure the best outcomes. Why are performance management systems necessary and how do you think performance appraisals contribute to performance and productivity in an organisation? Performance management systems help direct employees toward organisational goals by letting employees know what is expected of them and how it will be achieved. When an employee has been given the performance management system, they should know clearly what is expected of them and know what they will be assessed on. It is also a good opportunity for employers to praise employees on the areas that they have excelled in and also to identify areas that need further improvement. 3. What steps might be taken if it is necessary to follow-up performance appraisals? Some steps that need to be followed when evaluating performance appraisals are: †¢Set performance goals with each employee. †¢Set developmental goals with each employee. †¢Shift focus from their past performance to their future performance. †¢Working directly with the employees. †¢Provide the employees with formal and informal coaching, guidance, feedback and direction. Assessment Activity 11 Explain what coaching and mentoring are, making certain that the differences between the two processes are clearly explained. Mentoring is relationship orientated which provides a safe environment where the mentored shares whatever issues affect his or her professional and personal success. Mentoring is always long term because it requires time in which both partners can learn about one another and build trust. Coaching is more tasks specific. The focus is on concrete issues, such as managing more effectively and improving technical and practical skills. Also a coach can successfully be involved with the coached for a short period of time, maybe even just a few sessions. The coaching lasts for as long as is needed. Assessment Activity 12 Why is necessary to document and record performance? Documenting employee performance sends the message to an organisation’s workers that their work is observed and acknowledged. As employees realise their work is acknowledged their level of engagement in their job increases. This causes productivity to increase. Also when managers meet with employees to discuss their performance reviews, employees can ask their managers questions about comments they gave regarding their performance. They can also discuss personal items such as work and life balance issues that impact their performance and work with their managers to arrive at solutions to the challenges. Assessment Activity 8 1. Why is it necessary that performance monitoring and evaluation be continuous process? To ensure employee improvement, productivity, satisfaction and to make it into an effective communication tool that enables feedback from employees to management as well as from management to employees. 2. Why should both managers and employees receive suitable training in how to handle performance review/appraisal interviews? Managers and employees both need training so they understand how the system works, how they can and should contribute, what the results of an appraisal should be and how the appraisal process fits with the organisations procedures and expectations for future performance. 3. How and how often do you think performance appraisals should be held and why do you think this? I think performance appraisals should be held two times a year to discuss performance, counselling and developing employees, discussing compensation, job status, or disciplinary decisions. In what ways can you recognise the contribution of your work group members and why should you do this? Some ways you can recognise contribution of your work group members are: †¢Public recognition for their contributions. †¢A thank you for doing the job. †¢An email note. †¢Time off. †¢Getting the group together to do a fun activity that’s not work related. With rewarding the team, they will likely work much harder if they feel that what they’re doing really makes a difference, and that their efforts are noticed by those with power. What is feedback and why is it important that managers and supervisors provide informal feedback to staff on a regular basis? Feedback: Information about reactions to a product, a person’s performance of a task, etc. which is used as a basis for improvement. It’s important that managers provide informal feedback to employees on a regular basis to ensure they fully understand if they are meeting the required goals and also to encourage improvement and acknowledging a job well done in a causal and non-formal way.

Tax and Central Excise

ICWAI Objective Type questions and Answers on Indirect Tax 1. Multiple Choice Questions (1) Excise duty can be levied on those goods which are a) Manufactured in India b) Sold in India a) Removed from the factory b) None of the above (2)Dutiable goods means a) Goods are subject to Central Excise duty b) Goods which are exempted from excise duty c) Non excisable goods d) Goods not at all mentioned in the Central Excise Tariff (3)Place of Removal under Central Excise means a) Removing the goods from the place of distributor b) Removing the goods from the place of customs station c) Removing the goods from the place of factory ) None of the above (4)Non-Dutiable goods means a) Name of the product not mentioned in the Tariff Act b) Name of the product mentioned in the Tariff Act c) Name of the product mentioned in the Tariff Act with the Rate of Duty d) Name of the product mentioned in the Tariff Act with the Zero Rate (5)Payment of Central Excise Duty depends up on a) Removal goods from the place of removal b) Manufacture of goods in the factory c) Deemed manufacture of goods d) Removal goods for branch transfer (6)The excise duty on alcoholic goods manufactured by the manufacturer is payable to a) State Government ) Central Government c) Corporation d) Local authority (7)Which of the following duties is covered under the First Schedule of the Central Excise Tariff Act? a) Basic Excise duty b) Special Excise Duty c) Additional Excise Duty d) Education Cess (8)Which of the following duties is under the purview of the State Government? a) Central Excise duty b) Customs duty c) Service tax d) VAT (9)Which are the goods still under the physical control? (a)Plastic products (b)Cigarette products (c)Apparel products (d) Glass products (10) At the time of manufacture of product X attracts 14% BED.At the time of removal the rate of duty is 8%. Which is the duty attracts for the product X a) 14% b) 8% c) 11% (Average) d) Zero (Because the rate has changed) Answer: (a) (a) (c) (d) (a) (a) (a) (d) (b) (b) 2. Fill in the Blanks 1) Central Excise duty can be levied at the time of 2) Goods at the time of manufacture, not mentioned in the Central Excise Tariff Act, can be called 3) Central Excise Tariff Act, 1985 containssections 4) Goods are classified under Central Excise Tariff Act based on theof Nomenclature havingdigit classification 5)The goods included in theSchedule of Central Excise Act are same as those on which excise duty is payable under section 4A of the Act. 6) Goods at the time of manufacture, mentioned in the Central Excise Tariff Act, can be called 7) Goods are classified under Central Excise Tariff Act based on thesystem 8) There are Chapters under the Central Excise classification 9) Labelling and relabelling comes under 10) Service tax came into force fromFinance Act Answer: Manufacture of goods in India Non excisable goods 20-sections Harmonized System Eight Third. Excisable goodsHarmonized System of Nomenclature 96 chapters Third Sch edule of Central Excise 1994 3. Say Yes or No, Give Reasons All goods manufactured are subject to central excise duty. All Excisable goods are dutiable goods No duty can be levied if the goods manufactured by the manufacturer is not movable but marketable Goods has been defined in the Central Excise Act Manufacturer includes deemed manufacturer There is no difference between levy and collection 7) Duty can also be collected even if the goods are non-excisable at the time of manufacturer, but are excisable at the time of removal of goods from the place of removal.Duty rates are specified in the Central Excise Act, 1944 Central Excise Duty Rate is indicated against each tariff item and not against heading or sub-heading. Manufacture includes any process incidental or ancillary to the completion of a manufactured product. Marketability is essential to levy the central excise duty 12) Goods mentioned in the First Schedule or Second Schedule to the Central Excise Tariff Act, 1985 are cal led non-excisable goods. Manufacturer is not defined under Central Excise Tariff Act. 14) Brand name owner is a manufacturer even though under contract a third party completely manufactures the productClassification is irrelevant, since all products attract 14% duty Circulars can be issued by the Government of India Answer: 1) No. Goods manufactured in India may be excisable goods or non-excisable goods. No central excise duty, if the goods are non-excisable. No. Excisable goods may be dutiable or non-dutiable goods. 3) Yes. No duty can be levied if the goods manufactured by the manufacturer is not movable but marketable as per the decision of the Supreme court of India in the case of Union of India v Delhi Cloth and General Mills Ltd. No.The term goods has not been defined in the Central Excise Act, 1944. Yes. Manufacturer includes deemed manufacturer 6) No. The term â€Å"LEVY† means imposition of tax/duty. Collection of duty is postponed to the stage of removal of goods. [ Rule 4 of the Central Excise Rules, 2002] 7) No. Duty can not be collected if the goods are non-excisable at the time of manufacture, but are excisable at the time of removal. No. Duty rates are specified in the Central Excise Tariff Act, 1985. Yes. Duty Rate is indicated against each tariff item and not against heading or sub-heading. 10) Yes.Manufacture includes any process incidental or ancillary to the completion of a manufactured product. Yes. Marketability is essential to levy the central excise duty. 12) No. Goods mentioned in the First Schedule or Second Schedule to the Central Excise Tariff Act, 1985 is called excisable goods. 13) No. The term manufacturer has been defined under section 2(f) in the Central Excise Act, 1944. The definition under section 2(f) is not exhaustive but inclusive. 14) No. Brand name owner is not a manufacturer even though under contract a third party completely manufactures the product.No. Classification is relevant, even though all products attrac t 14% duty. No. Circulars can be issued by the Central Board of Excise and Customs (CBEC). 4. Multiple Choice Questions (1) As per Rule 15 the Central Excise Rules, 2002, the option of paying duty is available to those manufacturers who manufacture (a)Aluminium circles (b)Plastic Products (c)Gold Products (d) Agriculture Products (2) Goods specified under Standards of Weights and Measures Act, 1976 as well as in the notification issued by the Government of India along with rate of abatement can be assessed under a) Maximum Retail Price (b) Transaction Value (c) Retail Price (d) Whole Sale Price (3) Captively Consumed Goods means (a) Goods manufactured and consumed with in the factory (b)Goods manufactured (c) Goods purchased and used in the factory (d) Goods received from branch (4) Interconnected undertakings means (a) Head office and Branch office (b) Holding and subsidiary companies (c) Group of companies (d) Companies under the same management (5) Which one of the following will come under the Specific Rate of Duty? (a)Cigarette product (b) Wood product (c)Plastic product d)Diesel product (6) What percentage should be added to the cost of production in the case of captive consumption? (a) 15% (b) 10% (c) 0% (d) 20% (7) MRP product Assessable value will be calculated as (a)Transaction basis (b)MRP less abatement (c) Percentage of tariff value (d)None of the above (8) Which one of the following will form part of transaction value (a) Transportation charges from the place of removal to the place of buyer (b) Transportation charges from the place of factory to the place of branch (c) Transportation charges from the place of distributor to the place of buyer d) Transportation charges from the place of buyer to any other place (9) Assessable does not include one of the following (a) Cost of material (b) Cost insurance (c) Cost of transportation (d) Interest on delayed payment (10) As per Rule 10 of the Central Excise Valuation Rules, the concept of interconnecte d undertakings means (a) Associate companies (b) Group companies (c) Holding and Subsidiary companies (d) None of the above Answer: (1) (a) (2) (a) (3) (a) (4) (b) (5) (a) (6) (b) (7) (b) (8) (b) (9) (d) (10) (c) 5. Fill in the Blanks 1) Specific Duty means duty is payable based on the____________and__________by the assessee (2) Provisions under section 4A have___________effect over section 4 of the Central Excise Act (3) Production 1500 units, quantity sold 510 units @ 250 per unit, 840 units @ 200 per unit, sample clearances 35 units and the balance 150 units are in stock. Hence, the assessable value is Rs. _________ (4) Excisable goods consumed within the factory for the manufacture of final product is called___________ (5) X Ltd (Holding Company) sold goods to Y Ltd (Subsidiary Company) at Rs. , 00,000. In turn Y Ltd sold goods to Z Ltd (unrelated person) at Rs. 1, 10,000, then the assessable value in the hands of X Ltd________. (6) Assessable in case of captive consumption is t he cost of production plus_______ (7) The transaction value cannot be considered as assessable value if, any one or part of the conditions____________. (8) MRP provisions are not applicable for packaged commodities meant for________. (9) Compound Levy Scheme is an___________schemes. (10) Dharmada Charges recovered from the buyer is form part of__________. Answer: (1) Length and weight of the product 2) Overriding (3) Rs. 3, 02,500 (4) Captive consumption (5) Rs. 1, 10,000 (6) @10% (7) Not satisfied (8) Industrial or institutional consumers. (9) Optional (10) Assessable Value 6. Say Yes Or No, Give Reasons (1) Specific Duty means duty is payable by the assessee on excisable goods based on the value of goods. (2) Compound levy scheme means an optional scheme (3) Maximum Retail Price means not exclusive of duties and taxes (4) Transaction value is applicable only when conditions specified in the provisions are satisfied. 5) Dharmada charges collected from the buyer are not includible i n the assessable value. (6) Excise duty and sales tax has to be included in the assessable value (7) There is no basis of valuation under Central Excise Law (8) Insurance charges from the place of depot to the place of buyer shall form part of assessable value (9) Captive consumption goods need not be certified by the Cost Accountant (10) Cash discount does not form part of assessable value. Answer: (1) No.Specific Duty means duty is payable by the assessee on excisable goods based on the length and weight of the products. (2) Yes. Compound levy scheme means an optional scheme (3) Yes. Maximum Retail Price means not exclusive of duties and taxes (4) Yes. Transaction value is applicable only when conditions specified in the provisions are satisfied. (5) No. Dharmada charges collected from the buyer are includible in the assessable value. (6) No. Excise duty and sales tax has to be excluded in the assessable value (7) No.There are five basis of valuation under Central Excise Law (8) N o. Insurance charges from the place of depot to the place of buyer shall not form part of assessable value (9) No. Captive consumption goods need be certified by the Cost Accountant (10) Yes. Cash discount does not form part of assessable value. 7. Multiple Choice Questions (1) ARE -1 Form should have following colors (a) White; Buff; Pink and Green (b) White; Buff; Red and Green (c) White; Buff; Black and Green (d) White; Buff; Rose and Green 2) CT- 1 form will be issued by the Merchant exporter to the Manufacturer for clearing the goods (a) Without payment of Central Excise (b) Avoidance of Central Excise duty (c) With payment of reduced rate of Central Excise Duty (d) With payment of full amount of Central Excise Duty. (3) Certificate of procurement of goods under procedure for export Warehousing can be done under the (a) CT-3 Form (b) CT-2 Form (c) ARE -1 (d) Bond -1 (4) The Letter of Undertaking is valid for a period of (a) 12 months from the date of acknowledgement by the depa rtment. b) 15 months from the date of acknowledgement by the department (c) 24 months from the date of acknowledgement by the department (d)6 months from the date of acknowledgement by the department (5) Excisable goods removed for re-warehousing and export therefrom without payment of duty by using the (a) B-3 Bond (b)B-2 Bond (c) B-4 Bond (d)B-7 Bond (6) Some times; if in the view of the Central Excise Department the manufacturer carries risk (namely discrepancies) the Department may ask him to submit the Bond in. (a)B-l with security or surety (b)B-2 with security and surety c)B-3 with security (d) B-4 with surety (7) CT-1 form received by the manufacturer from (a)Merchant exporter (b)EOU unit (c)Manufacturer (d)First stage dealer (8) The Export Oriented Units can procure indigenous material without payment of central excise duty. These units have to issue (a)CT -3 certificate (b)CT-4 certificate (c)CT-1 certificate (d)CT-2 certificate (9) If proper invoice for export along with the packing list and ARE -1 form in (a) Sixtuplicate (b) Duplicate (c) Triplicate (d) Quadruplicate (10) No rebate is allowed if the rebate amount is less than a)Rs. 500 (b)Rs. 1,000 (c) Rs. 2,000 (d) Rs. 4,000 Answer: (1) (a) (2) (a) (3) (b) (4) (a) (5) (a) (6) (a) (7) (a) (8) (a) (9) (a) (10) (a) 8. Fill in the Blanks (1) No rebate is allowed if the rebate amount is less than________ (2) Goods can be removed by executing a bond in case of merchant exporter with____________or without (3) Proof of export which is issued by the customs authorities by certifying the_______________ (4) ________________certificate is required only when bond is executed by the merchant exporter. 5) The goods exported to_______________and_________not eligible for rebate (6) An exporter who executes a bond to exempt himself from payment of excise duty will not be eligible to claim___________ (7) Bond is executed by the Merchant Exporter he may be required to obtain a_________from his banker for a specified amount. (8) __________is called as general bond with Surety/Security for removal of goods without payment of duty (9) In case of security bond in the form of cash deposit no________can be allowed (10) If goods are sealed by excise officer such a sealing is called __________ Answer: 1) Rs. 500 (2) with sealing or without sealing (3) ARE-1 Form (4) CT-1 (5) Nepal and Bhutan (6) Rebate (7) Bank Guarantee (8) B-l Bond (9) Interest (10) One Time Bottle Seal 9. Say Yes or No, Give Reasons (1) Export of goods with invoice but without the packing list can be exported (2) ARE -1 Form need not be prepared if the goods are exported under Bond. (3) Merchant exporter means a person engaged in manufacturing of goods for exporting or intending to export goods. 4) CT-1 forms will be issued by the superintendent of Customs to the merchant exporter on execution of bond (namely B – 1) (5) ARE-1 Form is to be prepared by the exporter in quadruplicate (6) Bonds under Central Excise are always se cured (7) No duty is payable on exported goods. Therefore there is no need of valuation and classification (8) Self-sealing can be done by any person of the unit (9) ARE-1 form is not required to be prepared by the exporter. (10) Export has to be completed within 3 months from the date of removal from the factory Answer: 1) No. Export of goods with invoice and with the packing list can be exported (2) No. ARE -1 Form need to be prepared even if the goods are exported under Bond. (3) No. Merchant exporter means a person engaged in purchase of excisable goods for the purpose of exporting or intending to export goods. (4) No. CT-1 forms will be issued by the superintendent of central excise to the merchant exporter on execution of bond (namely B-l) (5) No. ARE-1 form is to be prepared by the exporter in sixtuplicate (6) No. Bonds under Central Excise may be secured or unsecured. 7) No. classification and valuation is required for the purpose of determining the duty draw-back or DEPB li cense etc. (8) No. Sealing of Goods for Export which may be self-sealing or under seal of Central Excise. (9) No. ARE-1 form is required to be prepared by the exporter. (10) No. Export has to be completed within 6 months from the date of removal from the factory 10. Multiple Choice Questions (1) The unutilized CENVAT Credit can be carried forward (a) Up to 6 months (b) Up to 8 years (c) Without any time limit (d) Up to 10 years. 2) Cenvat Credit on capital goods can be claimed in the year in which it is purchased (a) Up to 50% (b) Up to 100% (c) Up to 25% (d) Up to 75% (3) Cenvat Credit on goods other than capital goods can be utilized (a) As soon as goods received into the factory (b) Only after payment actually made (c) Only after the goods actually sold (d) As soon as manufacture takes place (4) Cenvat Credit is not applicable if the following goods are purchased (a) Light Diesel Oil (b) Steel products (c) Plastic products (d) Wood products 5) Cenvat Credit can be adjusted agains t (a)Dutiable goods manufactured (b)Non-dutiable goods manufactured (c) Non-excisable goods manufactured (d)All excisable goods manufactured (6) Which of the following items is a capital goods (a) Tools, hand tools (b)Raw materials (c) Consumables (d) Accessories (7) Depreciation under section 32 of the Income-tax Act, 1961 should not have been claimed (a) On the cost portion of the Capital Goods (b)On the excise portion of the Capital Goods. (c) On the portion of other than Capital Goods d) On the portion of Factory Building (8) Cenvat credit can be utilized for payment of excise duty levied on any (a) Final products (b)Input products (c) Exempted products (d)Intermediary non-dutiable products (9) Personal Ledger Account must be prepared in (a) Triplicate (b) Single (c) Double (d) Quadruplicate (10) Cenvat credit on inputs other than capital goods can be allowed at (a) 100% (b)50% (c)25% (d) 0% (11) A unit availing SSI exemption can avail of CENVAT credit on capital goods but such credit can be utilized only (a) if the value of apital goods exceeds Rs. 100 lakh (b) after clearance of Rs. 150 lakh (c) if the capital goods are exported Answer: (1) (c) (2) (a) (3) (a) (4) (a) (5) (a) (6) (a) (7) (b) (8) (a) (9) (a) (10) (a) (11) (b) 11. Fill in the Blanks (1) Motor vehicles are not_____________goods for purpose of Manufacture (2) In respect of capital goods sent for job work these should be brought back within_________days from the date of dispatch. 3) The Second Stage Dealer means a dealer who purchases goods from a_______________ (4) The PLA is credited when duty is deposited in bank by_________challan (5) Depreciation should not be claimed by the manufacturer who avails the Cenvat credit on___________ (6) The term ___________ means raw-materials, consumables, accessories used to manufacture the finished product. (7) Don't maintain separate set of accounts but pay an amount equal to ___________of the value of exempted goods and forego the Cenvat credit of inpu ts utilized exclusively for manufacture of exempted final product. 8) Balance of CENVAT Credit Receivable (inputs) Account and PLA Account are shown as ____________in the Assets side of the Balance Sheet. (9) Due date of payment of Central Excise Duty for the month of March is______________ (10) Input tax credit on capital goods can be______________against the duty payable final products. Answer: (1) Capital (2) 180 days. (3) First Stage Dealer (4) GAR-7 (5) Capital Goods (6) In the manufacture (7) 10% (8) Current Assets. (9) 31st March (10) Claimed. 12. Say Yes or No, Give Reasons 1) Cenvat credit can be taken as soon as the inputs are dispatched by the supplier (2) Cenvat cannot be utilized for payment of duty on waste (3) Cenvat credit on capital goods is restricted to 50% of the duty in the year of the receipt (4) If there is no excise duty final products, cenvat credit cannot be claimed in the case of sale in DTA (5) When credit has been taken on input goods and the same is rem oved for home consumption, excise duty is not payable (6) In September 2008, the Government came out with the Cenvat Credit Rules, 2004 by merging the Cenvat Credit Rules, 2002 and the Service Tax Credit Rules, 2002. 7) The term â€Å"Capital goods† under Cenvat Rules is DIFFERENT from the term capital goods as understood in accounting or in income-tax (8) In the case of goods cleared for DTA for input credit to be claimed, the finished product should suffer at least Re 1 of excise duty (9) If a single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading (10) In case of inputs and capital goods Cenvat credit is available as soon as input is received in the factory. Answer: (1) Yes. Cenvat credit can be taken as soon as the inputs are received by the manufacturer. 2) No. Cenvat can be utilized for payment of duty on waste (3) Yes. Cenvat credit on capital goods is restricted upto 50% of the duty in the year of th e receipt and the balance in the subsequent year or years. (4) Yes. Cenvat credit cannot be claimed in the case of sale in DTA if the final products are non-dutiable. (5) No. Cenvat credit not allowed on those goods which are cleared as such for domestic tariff area. (6) No. In September 2004, the Government came out with the Cenvat Credit Rules, 2004 by merging the Cenvat Credit Rules, 2002 and the Service Tax Credit Rules, 2002 (7) Yes.The term â€Å"Capital goods† under Cenvat Rules is DIFFERENT from the term capital goods a: understood in accounting or in income-tax (8) Yes. goods cleared for DTA for input credit to be claimed, the finished product should suffer at least Re 1 of excise duty (9) Yes. Single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading (10) Yes. Input goods and capital goods Cenvat credit is available as soon as input is received in the factory. 13. Multiple Choice Questions 1)A manufa cturer being eligible for SSI related exemptions is linked to his turnover in the previous year a) Less than Rs. 400 Lakhs b) Less than Rs. 150 Lakhs c) Less than Rs. 90 Lakhs d) Less than Rs. 350 Lakhs (2)SSI Exemption scheme adopted by the manufacturer he is not required to pay the central excise duty up to a) Rs. 150 Lakhs on dutiable goods b) Rs. 300 Lakhs on dutiable goods c) Rs. 400 Lakhs on dutiable goods d) Rs. 100 Lakhs on dutiable goods (3)Value of captive consumption goods is forming part of the Rs. 400 Lakhs turnover, if the final product a) Exempt in any notification ) Not exempt in any notification c) Exempt under Notification 8/2003 d) None of the above (4)Industries are not eligible for SSI exemption irrespective of their turnover. a) Automobiles b) Plastic c) Paper d) Electronic and Electrical (5)The due date for filing Quarterly return ER -3 under Central Excise is a) 20th of the following month. b) 10th of the following month c) 5th of the following month d) 15th of the following month (6)The due date for payment of Central Excise Duty by the SSI unit for the month of April is a) 15th of the following month b) 15th of October c) 10th of the following month ) 5th of the following month (7)Frequency of audit for SSI unit paying central excise duty is less than Rs. 10 Lakhs. a) Once in 2 years b) Once in 5 years c) Once in 10 years d) Every year. (8)Job worker is exempt from basic excise duty if the supplier of raw material had undertaken payment of excise duty under a) Notification 24/86 Central Excise Law b) Notification 214/86 Central Excise Law c) Notification 8/2003 Central Excise Law d) Notification 18/2003 Central Excise Law (9)Registration is not required if the turnover for small scale units a) Less than Rs. 15 0 Lakhs ) Less than Rs. 90 Lakhs c) Less than Rs. 100 Lakhs d) Less than Rs. 10 Lakhs (10)What is to be done if turnover exceeds Rs 90 lakhs but is less than Rs 150 lakhs? a) Declaration to be filed b) No Declaration to be filed c) Declaration may be filed d) Declaration must be filed after attaining Rs. 150 Lakhs Answer: 1) (a) 2) (a) 3) (a) .. 4) (a) 5) (a) 6) (a) 7) (b) 8) (b) 9) (a) 10) (a) 14. Fill in the Blanks 1) SSI exemption is available only when the turnover in the previous year turnover is less than 2) SSI unit can clear the excisable goods uptowithout payment of duty. ) Quarterly returnto be filed before the due dateof the following month by the SSI units claiming the exemption notification (4)Payment of duty is on monthly basis and has to be made on or beforeof the following month 5) No declaration needs to be given to the department if the previous year turnover is less than 6) A Job worker is exempt from basic excise duty if the supplier of raw material had undertaken payment of excise duty under Notificationof Central Excise 7) SSI units will get the Cenvat Credit only over and abovetaxable turnover during the current year. ) Registration is not required for SSI units if the turnover durin g the previous year is less than of taxable turnover. 9) Audit of SSI units is conducted once innumber of years 10) Export turnover isfor the calculation of turnover under the notification 8/2003. Answer: Rs. 400 Lakhs Rs. 150 Lakhs ER-3, 20th 15th of the following month Rs. 90 Lakhs 214/1986 Rs. 150 Lakhs. Rs. 150 Lakhs. Two to five Exempted. 15. Say Yes or No, Give Reasons 1) The Government of India issued Notification No. 8/2003 providing relaxation from central excise duty, without any conditions. ) If in a previous year the turnover of a manufacturer is equal to Rs. 4 crores then he can in the current year claim the exemption benefits available to a SSI. 3) SSI units opted the exemption notification benefit can pay duty if the dutiable goods cleared from the factory exceeds Rs. 150 lakhs and claim Cenvat credit on inputs. 1) Manufacturers who have Cenvat credit (on capital goods plus on other than capital goods) which is more than the duty payable on exempted turnover will opt for SSI exemption benefit. ) Clearance of excisable goods without payment of duty to 100% EOU unit will form part of turnover to calculate the threshold limit of Rs. 4 crores. Sales to Nepal and Bhutan is considered as an export sales. Export procedures are very tough for SSI units. Exempted units from central excise duty are also exempted from registration. Audit of SSI unit is conducted every year. There is no difference between method of calculation of Rs. 400 Lakhs and Rs. 150 Lakhs. Answer: 1) No. The Government of India issued Notification No. 8/2003 providing relaxation from central excise duty, with conditions. ) No. Previous year the turnover of a manufacturer is equal to Rs. 4 crores then he cannot claim in the current year exemption benefits available to a SSI. 3) Yes. SSI units opted the exemption notification benefit can pay duty if the dutiable goods cleared from the factory exceeds Rs. 150 lakhs and claim Cenvat credit on inputs. 4) No. Manufacturers who have Cenvat c redit (on capital goods plus on other than capital goods) which is more than the duty payable on exempted turnover may not opt for SSI exemption benefit. 5) No.Clearance of excisable goods without payment of duty to 100% EOU unit will not form part of turnover to calculate the threshold limit of Rs. 4 crores. No. Sales to Nepal and Bhutan considered as home clearance. No. Export procedures are not tough for SSI units. Yes. Exempted units from central excise duty are also exempted from registration. No. Audit of SSI unit is conducted not on yearly basis. Yes. There is a difference between method of calculation of Rs. 400 Lakhs and Rs. 150 Lakhs. 16. Multiple Choice Questions (1)Registration is compulsory for the dealer who intends to act as a) First Stage Dealer ) Third Stage Dealer c) Dealer d) Purchaser (2)An application for registration under central excise law is required to be made in a) Form A-l b) Form B-1 c) Form CT-1 d) Form ARE-1 (3)The DSA shall be preserved for a) Five Ye ars b) Two Years c) One Year d) Six Months (4)The excise duty payable by the manufacturer is based on a) Invoice b) Gate Pass c) Lorry receipt d) Debit Note (5)Which one of the following is to be submitted by the manufacturer on a monthly basis a) ER – 1 b) ER – 3 c) ER – 5 d) ER – 7 (6)Original invoice has to be issued to the a) Buyer b) Transporter c) Central Excise Department ) Consignment Agent (7)The penalty for non-registration is a) Amount of duty of contravening goods or Rs 10,000 whichever is higher b) Amount of duty of contravening goods or Rs 10,000 whichever is less c) Amount of duty of contravening goods or Rs 1,000 whichever is higher. d) Amount of duty of contravening goods or Rs 5,000 whichever is higher (8)The due date of payment of tax through e-payment is a) 6th of the following month b) 5th of the following month c) 31 st of every month d) 15th of the following month (9)LTU will be headed by a) Chief Commissioner of CBDT or of CBEC ) C hief Commissioner of CBEC c) Commissioner of Central Excise d) Commissioner of Income Tax. (10)CIN stands for a) Challan Identification Number b) Cash Identification Number c) Commission Identification Number d) Central Information Number. Answer: (a) (a) (a) (a) (a) (a) (a) (a) 1) (a) 2) (a) 17. Fill in the Banks The 15 digit PAN based registration number is called 2) Registration under Central Excise can be granted in the name of a minor, provided a legal guardian undertakes to The penalty for delayed submission of return can extend upto The term GAR meansA LTU is an undertaking which has paid central excise or service tax of more thanduring the previous year. (6)The first page and the last page of the DSA shall be duly authenticated by the orperson LTUs will get facilities of payment of tax throughsystem. 8) Every assessee compulsorily files the annual installed capacity statement before 30th April of the succeeding financial year in theForm 7) The due date of payment of tax thro ugh e-payment is 6th of the following month by the manufacturers and by 16th of the following month in the case of SSI units.In the case of March month the due is 8) When goods are removed from the factory of the manufacturer to some other premises for purposes of â€Å"Testing† or for â€Å"any other process not amounting to manufacture†, excise duty need not be paid provided the permission ofof Central Excise is obtained. Answer: Excise control code Conduct the business Rs. 5,000 Government Account (Receipt and Payment) Rules Rs. 5 crore. manufacturer or his authorized person single window ER – 7 31st March Commissioner 18. Say Yes or No, Give ReasonsApplication for registration as a manufacturer should be made Form A-l A 5 digit PAN based registration number (ECC) will be allotted to the assessee There is no penalty for non-registration, even when registration under the statute is compulsory Daily Stock Account can be updated once in month Invoice under centr al excise law is required to be made in triplicate Payment of duty can be made once in six months 7) E-payment is mandatory for those manufactures who have paid central excise duty is Rs 50 lacs or more during the preceding financial year. ) If the assessee mentions CIN in the Return, it is not necessary to attach the copy of challan with the Return. Challan Identification Number (CIN) has three parts. 100% EOU has to submit the monthly return in ER-2 Form. Answer: Yes. Application for registration as a manufacturer should be made in Form A-l No. A 15 digit PAN based registration number (ECC) will be allotted to the assessee 3) No. There is penalty for non-registration which is Rs. 10,000 or duty on contravening goods whichever is higher No. Daily Stock Account should be updated on daily basis, two days delay is allowed. Yes.Invoice under central excise law is required to be made in triplicate No. Payment of duty can be made on monthly basis 7) Yes. E-payment is mandatory for those manufactures who have paid central excise duty is Rs 50 lacs or more during the preceding financial year. 8) Yes. If the assessee mentions CIN in the Return, it is not necessary to attach the copy of challan with the Return. Yes. Challan Identification Number (CIN) has three parts. Yes. 100% EOU has to submit the monthly return in ER-2 Form. 19. Multiple Choice Questions (1)Desk Review audit is a part of a) Special Audit b) C & AG Audit c) Excise Audit 2000 ) Investigation (2)In the case of Excise Audit 2000, selection of assessee is based on a) Risk factor b) Non-risk factor c) Merit of assessee d) Value of goods (3)Time period to issue notice before commencing the audit. a) 20 days b) 5 days c) 25 days d) 15 days (4)Cenvat credit audit can be ordered by a) The Chief Commissioner of Central Excise. b) The Commissioner of Central Excise c) The Assistant Commissioner of Central Excise d) The Deputy Commissioner of Central Excise (5)Yearly audit is applicable for those units who paid the central excise duty by way of cash more than a) Rs. 300 Lakhs b) Rs. 150 Lakhs ) Rs. 100 Lakhs (d) Rs. 90 Lakhs Answer: 1) (c) 2) (a) 3) (d) 4) (b) 5) (a) 20. Fill in the Blanks 1) Units paying duty more than Rs 3 crore has audit 2) C & A G submits the report to the, who causes these to be laid before each House of Parliament. 3) Valuation Audit carried out by. 4) The expenses of Cenvat credit audit and audit fees shall be paid by. 5) The maximum time limit for submission of such cost audit report isdays from the date of receipt of cost audit order by the manufacturer (6) C & AG submits the report to the, who causes these to be laid before each House of Parliament. 7) The audit plan should be documented in the. (8) The Cost Accountant has to submit his audit report within the time specified by the______________. (9) Road checks are carried out by the department authorities to check whether all goods moving are accompanied bydocuments or not. (10)A minimum ofnotice should be give n to the assessee before commencing the audit. (11)Stock taking can be done by the superintendent or Inspector of central excise for ______________and___________. Answer: Yearly The President of India. Cost Accountant Excise Department 180 days The President of India.Working papers Commissioner or Commissioner of Central Excise. Duty paying. 15 days. Finished goods and Cenvat goods 21. Say Yes or No, Give Reasons 1. Excise audit is compulsory every year if the payment of excise duty is more than 3 crores. 2. There are three types of excise audits under Central Excise Law. 3. Desk review audit can be conducted by a practicing Chartered Accountant or a practicing Cost Accountant in the premises of manufacturer. 4. Valuation audit can be ordered by the Superintendent of Central Excise 5. The expenses and audit fees shall be paid by Assessee . Returns are filed by the assessee without verification by the Excise department. Hence no audit is required to be conducted. 7. Central Excise Re venue Audit (known as CERA Audit) conducted by the Cost Accountant or Chartered Accountant. 8. The desk review is a part of the internal audit procedure and the services of the professionals are taken to help the department. 9. Valuation Audit can be ordered only with the prior approval of Chief Commissioner of Central Excise. 10. The desk review audit should be completed in 5-7 working days Answer: 1) Yes.Excise audit is compulsory every year if the payment of excise duty is more than 3 crores. 2) Yes. There are three types of excise audits under Central Excise Law. 1) No. Desk review audit can be conducted by a practicing Chartered Accountant or a practicing Cost Accountant in the premises of Department. 2) No. Valuation audit can be ordered by the Assistant or Deputy Commissioner of central excise after getting the prior permission of Chief Commissioner of Central Excise. 3) No. The expenses and audit fees shall be paid by the department. 3) No.Returns are filed by the assessee w ithout verification by the Excise department. Hence audit is required to be conducted. 4) No. Central Excise Revenue Audit (known as CERA Audit) conducted by the C and A G department. 4) Yes. The desk review is a part of the internal audit procedure and the services of the professionals are taken to help the department. 5) Yes. Valuation Audit can be ordered only with the prior approval of Chief Commissioner of Central Excise. 5) Yes. The desk review audit should be completed in 5-7 working days. 22. Fill in the BlanksService Tax is a tax on. Service Tax is applicable to the whole of India except the statue of. Registration is mandatory if the value of taxable services exceeds Rs. during the financial year. 4) Form________________is used for applying for registration under Service Tax. 5) The Due date of payment of service tax for the month is________________of the succeeding month. 6) The effective rate of service tax including Education Cess is________________. 7) Registered premi ses means all premises from where an assessee is providing____________________. ) The present rate of service tax is___________ plus_______________plus. 9) The Service tax provider is required to issue (within 14 days of completion of service) an_____________ signed by him or a person authorized by him. (10)If service tax payment is made through internet banking, such e-payment can be made by__________ of the following month or following quarter as the case may be. Answer: 1. Value of taxable services 2. Jammu and Kashmir 3. Rs. 9,00,000 4. ST-1 5. 5th 6. 12. 36% 7. Taxable services 8. 12% plus 2% plus 1% 9. Invoice. 10. 6th 23. Say Yes Or No, Give Reasons ) The list of records needs to be maintained is not provided in the Service Tax Rules 2) Single registration in the case of multiple services rendered is possible subject to conditions 3) The due date for monthly return for service tax is the 25th of the succeeding month in the case of a company 4) A service provider is the person who renders the service 5) GAR-7 is the form used to pay Service tax 6) Service tax records are to be maintained at the registered premises of the service provider. 7) For any delayed payment of service tax, interest cannot be levied. 8) If Service tax paid during the previous year is in excess of Rs. 0 lakhs then e-payment is mandatory 9) Single Registration is possible with the permission from Department, only when the assessee maintains centralized billing or centralised accounting for multiple services provided from more than one premises. 10) If the last day of payment and filing return is a public holiday, tax should be paid and return filed on the previous working day. Answer: 1) No. This list is to be submitted once at the time of filing his first S. T. 3 return. Sales register, Purchase register, Cash book, Petty cash book, General ledger, etc. 2) Yes.Single registration in the case of multiple services rendered is possible subject to conditions 3) No. The due date for sub mitting the return is half yearly 25th October and 25th April. There is no monthly return concept in the service tax provisions. 4) Yes. A service provider is the person who renders the service 5) Yes. GAR-7 is the form used to pay Service tax 6) Yes. Service tax records are to be maintained at the registered premises of the service provider. 7) No. For any delayed payment of service tax, interest mandatory. 8) Yes. If Service tax paid during the previous year is in excess of Rs. 0 lakhs then e-payment is mandatory 9) Yes. Single Registration is possible with the permission from Department, only when the assessee maintains centralized billing or centralised accounting for multiple services provided from more than one premises. 10) No. If the last day of payment and filing return is a public holiday, tax can be paid and return can be filed on the next working day. 24. Multiple Choice Questions (1)Service tax can be levied on the a) Taxable services b) Exempted services c) Partly exem pted and partly taxable services d) On purchase of input goods (2)Value of works contract includes ) Cost of consumables, electricity b) Value of transfer of property in goods c) Value of VAT or Sales Tax on the above d) None of the above (3)A person who neither intends to hold nor holds any title to the goods or services is called a) Pure Agent b) Dealer c) Service tax provider d) Manufacturer (4)Under Service Tax (Determination of Value) Rules, 2006, Act means a) The Finance Act, 1994 b) The Central Excise Act, 1944 c) Central Excise Tariff Act, 1985 d) Central Sales Tax Act, 1956 (5)Service tax is not applicable to the state of a) Jharkhand b) Himachal Pradesh c) Tripura d) Jammu and Kashmir 6)The importer of service is liable to pay service tax only when the service provider having a) No place of business in India b) Place of business in India c) Permanent address in India d) None of the above (7)The service tax paid on input services claimed as Cenvat credit after the export of service a) Can be claimed rebate (i. e. duty drawback) b) Cannot be claimed any rebate c) Can be claimed as refund d) None of the above (8)If the immovable property in respect of which service is rendered outside India the service is considered an export a) Irrespective of where the payment has come from ) Only when payment came from overseas. c) Partly from overseas d) Even without payment received from an importer. (9)The value of any taxable service, as the case may be, does not include a) The rail fare collected by rail travel agent b) Value of services collected by rail travel agent c) Services provide by the consultant d) None of the above (10)Which of the following services does not come under export of service? a) Air transport of passengers embarking for international travel b) Export of services with respect to immovable property c) Export of services with respect to management consultancy services d) None of the above.Answer: (a) (a) (a) (a) (d) (a) (b) (a) (a) (a) 25. F ill in the Blanks 1. Service tax liability is dependent upon the type of thewho provides the taxable service 2. Service tax can be levied on theand 3. Services provided by Central or State Government are taxable unless these services are 4. If the value is not ascertainable thenshould be referred for arriving the value of such services. 5. Out of pocket expenses incurred arein the value of taxable service. 6. The expenditure or costs incurred by the service provider as aof the recipient of service shall be excluded from the value of the taxable service . Receipt of advance money is not 8. Taxable event in the case of import is the date of 9. Service tax is payable onof taxable service actually received and not on amount billed, even though taxable event arises. 10. The costs incurred by the service provider as aof the recipient of service shall be excluded from the value of the taxable service Answer: 1) Person. 2) Taxable Service and Value of Taxable Service 3) â€Å"statutory ser vices† 4) Service Tax (Determination of Value) Rules, 2006. 5) Includible. 6) Pure Agent 7) a taxable event 8) actual import 9) The value. 10) Pure Agent 6. Say Yes or No, With Reasons 1) If a service is rendered free service tax is not payable because the value of the service is zero and no amount is received from the customer. 2) There is concept of pure agent that exists for the purpose of service tax valuation. 3) The value of goods transferred to the job worker is not included in the assessable value of service. 4) Service Tax can be levied on an advance payment received. 5) The central excise officer has the power to determine the value of the services after providing an opportunity to be heard to the assessee. ) Services delivered by a person having a place of business in Jammu and Kashmir to a person having a place of business in Andhra Pradesh is subject to service tax. 7) Statutory services are also taxable services. 8) Some services are taxable when provided to â₠¬Å"any person†. If a service falls in that category, service provided on sub-contract basis will be liable to pay service tax. 9) A person having a place of business in Andhra Pradesh provides to a person having a place of business in Jammu and Kashmir. Such service is liable to service tax law. 0) The airfare collected by air travel agent in respect of service provided by him does not include in the value of services. Answer: 1) Yes. If a service is rendered free service tax is not payable because the value of the service is zero and no amount is received from the customer. 2) Yes. There is concept of pure agent that exists for the purpose of service tax valuation. 3) Yes. The value of goods transferred to the job worker is not included in the assessable value of service. 4) Yes. Service Tax can be levied on an advance payment received. 5) Yes.The central excise officer has the power to determine the value of the services after providing an opportunity to be heard to the asse ssee. 6) Yes. Services delivered by a person having a place of business in Jammu and Kashmir to a person having a place of business in Andhra Pradesh is subject to service tax, place of delivery of service is important. 7) No. Statutory services are not taxable services 8) Yes. Some services are taxable when provided to â€Å"any person†. If a service falls in that category, service provided on sub-contract basis will be liable to pay service tax. 9) No.A person having a place of business in Andhra Pradesh provides to a person having a place of business in Jammu and Kashmir. Such service is liable to service tax law. 10) Yes. The airfare collected by air travel agent in respect of service provided by him does not include in the value of services. 27. Multiple Choice Questions 1. Service tax liability arises only when the taxable turnover of the previous year exceeds a) Rs. 10,00,000 b) Rs. 9,00,000 c) Rs. 8,00,000, d) Rs. 7,00. 000 2. No service tax will be levied on value of goods and material supplied to the service recipient while roviding service, provided Cenvat Credit on such goods and material is a) not taken b) taken c) partly reversed d) none of the above 3. One of the following services is a â€Å"reverse charge† a) Mutual Fund distributors services b) Management consultancy services c) Telecommunication services d) Information Technology services 4. Services rendered to the Reserve Bank of India is a) taxable service b) exempted service c) partly exempted d) none of the above 5. Importer of service is liable to pay service tax only when a) provider of service has no place of business in India b) provider of service has place of business in India ) import of service is not taxable in India d) provider of service is related to the importer 6. Services are taxable only when defined under a) Section 65( 105) of Finance Act, 1994 b) Section 64( 105) of Finance Act, 1994 c) Service Tax Rules d) Section 4 of the Central Excise Act, 1944 7. Wh ich one of the following service is called reverse charge a) Service provider is liable to pay service tax b) Service receiver is liable to pay service tax c) No one is liable to pay service tax d) Whose services are exempted from service tax 8. Services provided to United Nations employees for their personal purposes is a) Liable to pay service tax ) Not liable to pay service tax c) Partly liable to pay service tax d) None of the above 9. ACA firm had a turnover of Rs. 17 lakhs in Yl. Its turnover was Rs. 5 lakhs in Y2, Rs. 8 lakhs in Y3 and Rs. 5 lakhs in Y4. In which years is the firm liable to pay service tax? a) Yl and Y2 b) Yl,Y2andY3 c) Y2 and Y3 d) None of the above 10. Exemption turnover of Rs. 10 lakhs for previous year it is the value of taxable service rendered and for the current year a) Value of taxable service received b) Value of taxable services rendered c) Value of taxable services partly received and partly rendered d) None of the above. Answer: 1) (a) 2) (a) 3) ( a) ) (b) 5) (a) 6) (a) 7) (b) 8) (b) 9) (a) 10) (a) 28. Fill in the Blanks 1. If the taxable services exceedbut is less thanthen the service provider will have to register with the Superintendent of Central Excise under the Service Tax provisions. 2. For certain services service tax liability is to be paid by the service receiver is called 3. Services provided to Special Economic Zones (or) services provided by Special Economic Zones are 4. Service tax liability is exempted if the turnover is less than or equal to 5. If the taxable turnover during the current year 2008-09 exceedsthen there is no exemption limit in the year 2009-10.Answer: 1) Rs. 9,00,000 but less than Rs. 10,00,000 2) Reverse charge 3) Non Exempted Services 4) Rs. 10,00,000 5) Rs. 10,00,000. 29. Multiple Choice Questions 1. What is the due date for payments of service tax in the case of a partnership firm? a) 5th day of the month immediately following every month b) 25th day of the month immediately following every quarter c) 5th day of the month immediately following every quarter d) 25th day of the month immediately following every month 2. ‘A Ltd' enters into an advertising contract with ‘B Ltd. ‘ for a sum of Rs. 15,000 on 5-6-2006. ‘A Ltd. ‘ receives an advance of Rs. 10,000 on 06. 6. 2006 and the balance amount on the completion services of service on 12. 07. 2006. The service tax payable by ‘AB Ltd. ‘ is: a) Rs. 1836 by 25-8-2006 a) Rs. 1224 by 25-6-2007 and Rs. 612 by 25-8-2006 b) Rs. 1836 by 5-8-2006 b) Rs. 1224 by 5-7-2006 and Rs. 612 by 5-8-2006 3. ‘Y Ltd' provides management consultancy services to ‘X' for a consideration of Rs. 20,000 . ‘Y Ltd. ‘ raises the bill on ‘X' on 05. 06. 2006. ‘Y Ltd. † receives the payment from ‘X† on 15. 07. 2006. When should ‘Y Ltd. ‘ pay the service tax? a) on or before 5-8-2006 b) on or before 5-7-2006 c) on or before 31 -7-2006 d) on or before 30-6-2006 . Service tax is payable to the credit of the Central Government in: a) Form ST-3 b) GAR -7 challan c) Form F d) None of the above 5. Adjustment of excess of service tax can be allowed on the basis of a) Pro-rata b) Total amount at time c) Only 80% d) Only 50% 6. Penalty for not maintaining the proper books of accounts may extend to a) Rs. 5,000 b) Rs. 50,000 c) Rs. 2,500 d) Rs. 1,000 7. An assessee is allowed to rectify mistakes and file revised return a) Within 90 days from the date of filing of the original return b) Within 180 days from the date of filing of the original return c) Without any time limit ) None of the above 8. E- payment of service tax is mandatory only when the payment of service tax exceeds a) Rs. 50 Lakhs b) Rs. 5 Lakhs c) Rs. 10 Lakhs d) Rs. 15 Lakhs 9. How much abatement will be allowed to Mandap Keeper, Hotels and Convention Services providing full catering services a) 40% b) 60% c) 100% d) 50% 10. Cenvat credit is not allowed if the input servic es are exclusively used in the output services a) Exempted service b) Export of services c) Taxable export of services Answer: (c) (d) (a) (b) (a) (a) (a) (a) (a) (b) 30. Fill in the Blanks 1.Abatement is an amount that can befrom the value of the service. 2. In the case of Individuals the due date for payment of service tax for the III quarter is 3. In the case of companies the service tax for October is payable on or before of 4. For all assessees the due date for payment of service tax for the service rendered in the month of March is 5. E-payment of service tax has been made mandatory for assessees who have paid service tax of more than Rs. during the last financial year or during the current financial year 6. Half yearly return has to be filed using Form; The number of copies should be _____ 7.The time limit for filing revised return isdays from the date of 8. Penalty for not obtaining registration is Rs. per day for every day of default or Rs. whichever is higher. 9. The penal ty will be reduced to%, if tax, interest and penalty are paid within 30 days from the date of receipt of order of Central Excise Officer. 10. The facility of e-payment of service tax has also been introduced from Answer: Deducted 5th of January 5th of November 31st March 1) Rs. 50,00. 000 2) ST – 3 , triplicate 3) 90 days from the date of filing the original return. 4) Rs. 00 per day or Rs. 5, 000. 5) 25%. 6) 11. 05. 2005 31. Say Yes or No, Give Reasons It is necessary to specify the heading under which the service being provided is falling. 2) Service provided from India with respect to immovable property situated abroad is called export of services. 1) There can be no reversal of Cenvat credit on input service towards Interior decorator services used to produce partly dutiable goods as well as non dutiable goods. 2) There can be no reversal of Cenvat credit on input services for an output service provider if the final services are deemed exports. ) Due date of payment of se rvice tax for e-payer is the 6th of following month including the dues for March month. Service tax will be paid by an individual on monthly basis Due date of submission of half yearly return ST – 3 is 30th September Revised returns can be filed with in 90 days from the date of original return filed by the assessee E- payment of service tax is compulsory for every assessee Provisional assessment is not applicable at any given case under service tax provisions. Answer: 1) Yes. Specify the heading under which the service being provided is falling is necessary for the purpose of classification. ) Yes. Service provided from India with respect to immovable property situated abroad is called export of services. 3) No. There should be reversal of Cenvat credit on input service towards Interior decorator services used to produce partly dutiable goods as well as non dutiable goods. 4) Yes. There can be no reversal of Cenvat credit on input services for an output service provider if th e final services are deemed exports. 5) No. Due date of payment of service tax for e-payer is the 6th of following month except the dues for March month. No. Service tax will be paid by an individual on quarterly basis No.Due date of submission of half yearly return ST-3 is 25th October and 25th April. Yes. Revised returns can be filed within 90 days from the date of original return filed by the assessee No. E- payment of service tax is not compulsory for every assessee No. Provisional assessment is applicable under service tax provisions. 32. Multiple Choice Questions (1)Voluntary registration if turnover does not exceed a) Rs. 10,00,000 b) Rs. 1. 00,000 c) Rs. 12,00,000 d) Rs. 50,00,000 (2)Registration is Compulsory based on transactions (irrespective of turnover) if the dealer falls under the following categories ) Dealer is an importer b) Dealer selling goods within the state c) Dealer is dealing with the exempted goods d) None of the above. (3)Dealer is liable to pay tax at Spe cial rates as specified in Schedule. a) Eligible to avail the VAT credit b) Not eligible to avail the VAT credit c) 50% of VAT eligible for credit d) Eligible to avail the VAT credit after registered under VAT (4)The prescribed authority may cancel the registration of a VAT dealer, where the VAT dealer: a) Has no fixed place of business b) Has place of business c) Has place of residence d) None of the above 5)Compulsory registration under VAT applicable if the dealer a) deals with inter-state sales b) deals with exempted goods c) buying and selling goods in the state d) none of the above Answer: 1) (a) 2) (a) 3) (b) 4) (a) 5) (a) 33. Say Yes or No, With Reasons 1) There are two types of registration (i) Compulsory Registration (ii) Voluntary Registration. 2) Dealers whose Voluntary Registration always rejected by the department 3) Dealer dealing with inter-state sales has to compulsorily register under the State VAT. 4) Registration is also available under VAT for TOT dealers or com pounding tax opted dealer. ) A certificate of registration under VAT is not available. Answer: Yes. There are two types of registration (i) Compulsory Registration (ii) Voluntary Registration. No. Dealers whose Voluntary Registration always not rejected by the department Yes. Dealer dealing with inter-state sales has to compulsorily register under VAT. Yes. Registration is also available under APVAT for TOT dealers Yes. A certificate of registration under VAT is in the Form VAT 105 34. Multiple Choice Questions (1)How many Schedules are there under the VAT Act. a) Five Schedules b) Six Schedules c) Seven Schedules ) Eight Schedules (2)Goods specified under Schedule V will be taxed at the rate of a) 0% b) 1% (c) 4% (d) 12. 5% (3)Under which Schedule do Bullion and Specie come? a) Schedule 1 b) Schedule II c) Schedule III d) Schedule IV (4)The point of levy of tax for Aviation and other motor spirit is the point of a) First sale in the State b) Second sale in the State c) First and Se cond sale in the State d) Third sale in the State (5)Sale of taxable goods in the course of inter-state trade or commerce falling within the scope of section 3 of the Central Sales Tax Act, 1956 are called ) Zero rated sales b) Exempted sales (c). Non-exempted sales (d) Taxable sales (6)VAT rate on all kinds of Pulses and Dhalls is a) 1% b) 4% c) 12. 5% d) 0% (7)At the point of first sale in the state the following product attracts 32. 55% of VAT a) Petrol b) Machinery c) Liquor d) Diesel Oil (8)Abbreviate ITC a) Input Tax Code b) Input Tax Credit c) Initial Tax Credit d) In-house Tax Credit (9)Sale of vegetables and fruits other than those cured, frozen, preserved, processed, dried, dehydrated or canned are called a) Exempted sales b) Taxable sales c) Partly exempted sales d) Special sales 10)Kerosene sold through public distribution system will attract VAT rate a) 0% b) 1% c) 4% d) 12. 50% Answer: 1) (b) 2) (d) 1) (c) 3) (a) 4) (d) 5) (b) 6) (a) 7) (b) 8) (a) 9) (c) 35. Say Yes or No, Give Reasons 1) Input Tax Credit can be allowed in respect of Schedule VI goods 2) Gold and Jewellery are liable to tax under VAT @ 1% 3) Goods that fall under the Schedule I will get Input Tax Credit 4) Generally sale of books, periodicals and journals are exempted goods under VAT. 5) VAT rates are common for all the products specified in Schedule V 6) The first seller of special goods in Andhra Pradesh is liable to pay.The second seller of these goods is not liable to charge and pay tax on his sales. 7) Liquor, at the point of first sale in the State of Andhra Pradesh, is subject to VAT @ 70% 8) VAT rate is zero in respect of sales of goods to any unit located in the Special Economic Zone. 9) Sugar product is listed in the First Schedule and is exempt from VAT. 10) All intangible goods including copyright, patent, rep license, DEPB are subject to VAT @4% Answer: No. Input Tax Credit can not be allowed in respect of Schedule VI goods. These goods are subjected to tax at specia l rates.Yes. Gold and Jewellery are liable to tax under VAT @ 1%. No. Goods that fall under Schedule I will not get Input Tax Credit. Because these goods are exempted goods. Yes. Generally sale of books, periodicals and journals are exempted goods under APVAT. Yes. VAT rates are common for all the products specified in Schedule V. Yes. The first seller of special goods in Andhra Pradesh is liable to pay. The second seller of these goods is not liable to charge and pay tax on his sales. Yes. Liquor, at the point of first sale in the State of Andhra Pradesh, is subject to VAT @ 70%. Yes.VAT rate is zero in respect of sales of goods to any unit located in the Special Economic Zone. Yes. Sugar product is listed in the First Schedule and is exempt from VAT. Yes. All intangible goods including copyright, patent, rep license, DEPB are subject to VAT @4%. 36. Multiple Choice Questions (1) Input Tax Credit (ITC) can be claimed if the inputs are used for a) business purpose b) personnel purpo se c) distributing as free sample d) captive consumption (2)Every registered dealer must file return for each month on or before a) 20th of the succeeding month b) 10th of the succeeding month ) 5th of the succeeding month d) End of the current month (3)ITC can be claimed against inter-state sale only when those sales are supported by a) Form C b) Form D c) Form H d) Form I (4)The period covered by the return is called a Tax Period and will cover a a) Calendar month b) Calendar year c) Half a month d) Six months (5)The method under which tax is imposed at each stage of sales on the entire sale value and the tax paid at the earlier stage is allowed as set-off is called a) Invoice method b) Subtraction method c) Deductive method d) Value addition and deletion method 6)Under Invoice method, tax credit can't be claimed unless and until the a) Tax Invoice is produced b) Tax amount paid c) Goods are delivered d) Actual sales take place (7)VAT paid at reduced rate is called a) Compounding Levy of tax b) Non-compounding levy of tax c) Value added tax d) Sales tax (8)Sales returns is allowed as a deduction from the taxable turnover of goods if the goods are returned with in a) Six months of sales b) Twelve months of sales c) Three months of sales d) One month of sales (9)Product X is taxable @ 4% and Product Y is taxable @12. 5%. Product X is sold for Rs. 100,000 and Product Y for Rs. 0. 000. Total input tax credit is available for Rs. 5,000. What would be the net VAT payable? a) Rs. 5,250 b) Rs. 5,000 c) Rs. 2,500 d) Rs. 10,250 (10)A dealer in Andhra Pradesh paid CST of Rs. 1,000 on inter-state purchases. VAT payable by him on local sales is Rs. 1,250. The Net VAT payable is. a) Rs. 250 b) Rs. 1,250 c) Rs. 1,000 d) Rs. 750 Answer: (A) (a) (a) (a) (a) (a) (a) (b) (a) (b) 37. Fill up the Blanks 1) VAT is apoint tax and helps to removeeffect. 2) There are two types of dealersand. 3) Input Tax is applicable only to. 4) Application for registration under APVAT can be made using Form No.. ) Schedule I lists the items that arefrom the VAT 6) The Input Tax Credit for VAT paid goods is not available for goods not meant for. 7) The due date for filing of Monthly VAT return isin the Form. 8) There are three methods for computation of VAT namelyand 9) Input Tax Credit can be claimed against inter-state sale only when those sales are supported by Form 10) The Department can reject the Voluntary Registration application made by dealer if he does not have a Answer: 1) Multi point, cascading effect. 2) VAT Dealer and TOT Dealer. 3) VAT Dealer 4) VAT 100 5) Exempt 6) Business ) 20th of the succeeding month, Form 200 8) Addition method, Invoice method and subtraction method 9) Form ‘C’ 10) Place of business 38. Say Yes or No, Give Reasons Taxable sales does not included Zero rated Sales Zero rates and Exempted sales are one and the same There is no such concept as Voluntary registration in VAT Schedule VI lists the items that are charged to tax at Sp ecial rates 5) Schedule V is a residuary head. Any items that does not find a place under Schedule I, II, III or IV can be classified under this schedule Input Tax credit can also be availed on Capital Goods ) TIN means Tax Identification Number which is nothing but the Unique VAT registration number allotted to all registered dealers Input Tax Credit can be availed for the Zero rates Sales 9) Input Tax Credit can be availed on Inter state purchases, or goods received by consignment sales or stock transfer to this s