Middle School Essay

As we start this new school year, I wish to welcome all of you to Roberto Clemente Middle School. In the previous year, we have introduced and developed new ways to teach students and maximize their capabilities in learning different subjects and disciplines. Even if there are problems encountered along the way, your efforts and inputs have been vital to create new methods and alternatives to address these issues. As we enter to school year 2009-2010, I encourage each one to continue supporting our projects and endeavors to further develop student growth and achievement. Through the years, Roberto Clemente Middle School has sought to improve our education and facilities by constantly training teachers and introducing new practices wherein they can learn and develop. At the same time, to meet the challenges of 21st century education, our faculty and administrators have aligned new systems of instruction and presented new ways to appreciate information with the use of new technological alternatives. To continue pursuing our vision for excellence, Roberto Clemente Middle School shall continue its pursuit of effective instruction as well as dwelling into new ideas that can improve practice. We believe that for your children to grow and develop holistically, it is crucial to raise appreciation and motivation. Due to this, our programs are focused on setting the balance between what students need and your expectations. We deem that this process can create new avenues for our students to become adaptive to the changing trends of the current time. This year, we seek to improve our state scores by addressing on subject areas that are lagging behind standards. For example, we have hired some new and experienced Math teachers. Their inclusion into the faculty can help encourage our teachers to learn and develop in the process. At the same time, our educators in English and Math have undergone seminar and training to introduce and develop new teaching strategies available today. This can help them address further your children’s needs and develop a better learning environment in the classroom. These together with the results shall be communicated to you accordingly in the meetings we shall be setting up for you. To ensure your active participation and involvement this year, Roberto Clemente Middle School has come up with different programs and schemes that enable everyone to take part in helping reach our vision and goals. One approach we seek to do is encouraging parents and guardians to take part in meetings. The time frame for this would be the second week of July which would run from 9am – 3:00pm. In here, I and teachers shall be available for consultation and open forum of significant and relevant issues that may be of interest for everyone. At the same time, part of the responsibility of teachers is to enhance communication is by formally writing letters showing the progress of your children in school. This can actively give you insights and ideas of his/her standing compared to other students. Likewise, it can encourage sharing of opinions and thoughts on issues significant for your child’s growth. With your inputs and opinions, we can derive new approaches and schemes that are suitable on both parties. These approaches can help you in monitoring the progress of your child and finding ways to participate in guiding and exploring opportunities for improvement. It is through these aims and goals that I seek to promote the necessary plans for this school year. Your participation and cooperation in these initiatives can help us recognize these visions and remain to be dynamic and accountable for every action we pursue. Again, welcome to Roberto Clemente Middle School and thank you for your trust in what our school can offer for your children.

About the United States Constitution Essay

Essay 1 The Constitution of the United States created the form of government known as federalism. The national and state governments each have specific powers and functions, while also sharing some of the same powers. The Constitution made the agreement that any laws passed under the constitution would be the supreme law of the land. Three separate branches were created; the legislative, executive, and judicial. **********The new Constitution resolved the weaknesses of the Articles of Confederation to the extent that it created a new system of government that was equipped with the necessary powers needed to implement changes through compromises, the passing of laws, and the levying of taxes. During the Constitutional Convention of 1787, delegates met in Philadelphia to discuss the difficult problems the new nation faced. The Framers decided that in order to facilitate change within the nation, the Articles of Confederation needed to be replaced with a new plan for government that would give the federal government more power to implement the changes necessary for the progression of the nation. The next step was to devise a plan for the government that would be accepted by the people of the nation. A series of compromises, known as the Three-Fifths Compromise, and the Great Compromise, were created. The Virginia Plan, created by James Madison, included an executive branch, courts, and a bicameral legislature where representation in each house of Congress would be based on each state’s population. This plan enticed delegates from heavily populated states such as, New York; however, the small states feared a government subjugated by the large states would give them no say. The New Jersey Plan, devised by delegates from the smaller states, included a unicameral legislature in which states would have equal representation. Within this plan, Congress had the power to set taxes and regulate trade, which were powers it did not have under the Articles of Confederation. The New Jersey Plan was not accepted because ******larger states thought they should have more power. After six rigorous weeks, *the delegates came to a compromise later known as the Great Compromise. The compromise proposed that Congress have two houses, a Senate and a House of Representatives, in which the Senate granted equal representation and the House granted representation based on population. In the Articles of Confederation, there was only *one vote per state. To pass laws, nine out of the thirteen colonies had to be in  favor of it and to make amendments; all thirteen colonies had to be in favor of the idea. The Great Compromise included that two thirds of the Senate and the House had to agree on a law or an amendment for it to be passed which was much easier. The compromise pleased both groups, but they were not completely satisfied. The Great Compromise directly dealt with the weaknesses within the Articles of Confederation and for this reason it gained popularity. The Three-Fifths Compromise came about after the Great Compromise which answered some of the remaining questions such as, who could vote. The compromise stated that every five enslaved persons counted for three free persons therefore, three-fifths of the slave population in each state would be used in determining representation in Congress. Americans were not all in favor of the Constitution at first, they were known as Anti-Federalists. They thought that the document would take away their liberties that Americans had fought hard to win from Great Britain. Their main argument was the new Constitution would create a strong, federal government and ignore the states and it lacked a bill of rights to protect individual freedoms. Those who were supporters of the document called themselves Federalists. They believed the Constitution would create a system of federalism, a form of government in which power is divided between the federal government and the states. The Federalist Papers, written by John Jay, Alexander Hamilton, and James Madison, was what won the Anti-Federalist’s support of the document. In a series of essays, they argued that the United States wouldn’t survive without a strong federal government and reassured the document would protect their nation. Both the Anti-Federalists and the Federalists came to the conclusion that if the Constitution was adopted, the new government would add a bill of rights. The Constitution was completely ratified in 1790 which made the thirteen independent states a united nation, The United States of America. The new Constitution created a framework for the government, which was the something the Articles of Confederation lacked. Three branches within the legislative were created to make sure the federal government would stay stable. Each branch had specific powers while also having the ability to check the powers of the other two branches. The legislative branch, also known as Congre ss, made the laws. The executive branch enforced the laws and is headed by a president and vice president. The judicial system was created in which the  supreme court of the U.S would have the final say as to the constitutionality of laws. In order to avoid one of the branches from gaining too much power, the Framers included a system of checks and balances. This system allowed each branch of government to limit the power of the others. Therefore, the new Constitution resolved the weaknesses of the articles of confederation to the extent that it created a new system of government that was equipped with the necessary powers needed to implement changes through compromises, the passing of laws, and the levying of taxes. The government was able to tax and secure individual freedoms. The thirteen independent states became one nation, The United States of America. Although, not all of the problems of the Articles of Confederation were resolved, the new Constitution created a foundation for our government today.

British Patrol

British Patrol started way back in 1908 (Yergin 18). Its commencement was marked when oil was found in Persia in a very rugged place after seven years of intensive oil search. The Company had invested a lot of fortunes into this search and this almost ended up in failure. This oil was found in the field of Naphtha. British Patrol has grown over the years from a local oil company to an international energy group. Its operations run over a hundred countries and it has an employment capacity of eighty thousand people (Yergin 20).It is ranked as the fourth largest company in the world and it is the largest corporation in the United Kingdom. This paper explains how the British Patrol created a global brand name and how their partnership with Amaco, Castrol acquisition and Aral acquisition affected the process of creation of the global brand name (Corbett 80). It also explains the issues and the challenges that BP faced as well as the problems encountered. Who is BP? BP is a British energy company that is global. It is the third largest energy company in the world. Its headquarters are in St James’s, City in London.It is mainly engaged in oil exploration and in the marketing of petroleum and of natural gas (Ellis 93). The roots of BP date back to 1901 when the Shah of Iran granted William Knox a concession to search for oil. He searched for seven good years and found oil in 1908 (Yergin 67). This discovery gained commercial importance in April 1909 when the Anglo Persian Oil Company (APOC) started to exploit the rugged deposit of oil discovered by William Knox. In 1935, it was known as the Anglo Iranian Oil Company. This became the British Petroleum Company in 1954 (Ellis 67). Activities of BPThe company expanded to Alaska in 1959. It struck oil in the North Sea in 1965. it also acquired control over Standard oil of Ohio. It operated in Iran until the Islamic revolution in 1979. The regime of Ayatollah Khomeini confiscated all the assets of BP and it closed do wn. It was not compensated for the loss (Yergin 67). BP was led by Sir Peter Walters between 1981 and 1990. when Robert Horton took over he did a major downsizing in the company. Under his jurisdiction, BP bought many stations in South Eastern US. Lord Browne became the managing director in 1995 (Ellis 79).The companies acquired Amoco, ARCO and Burma Castro under his jurisdiction. Strategies employed by BP One of the leading strategies that BP uses is the acquisition of leading oil companies and getting into partnership with them. This is well exhibited in the acquisition of Amaco, Castrol and Aral. For example in the case of Amaco in December 1998 after merging, it was known as Amaco BP. It was then renamed BP (Beyond Petroleum) in 2000. Most Amoco stations in the US was renamed to the brand name BP (Yergin 89). It used the strategy of selling the gasoline from Amaco under the name Amoco.The reason they did not change the name was that for the previous sixteen years Amoco’s gasoline had been rated as the best gasoline. This was there fore a marketing strategy that further saw the company’s image being boosted. They then changed the name to Amoco ultimate. They then improved their brand (Corbett 45). They also use the strategy of ensuring their products are quality products. The quality of a product always attracts and maintains the loyalty of the customers. Quality of the leaders has also to a great extent enabled the company to create a brand name.A closer look at their history leaders or managing directors is chosen from the management team. This allows the continuation of the activities of the organization without delay. An example is Lord Browne who was in the board. It also uses the strategy of owning reserves in most regions where oil is found. For example in Russia, they own fifty percent. They are also planning to expand into further regions. Challenges and problems encountered Some of the challenges encountered were the confiscation of the company’s assets by the government. This was in 1979 and it resulted into a major loss for the company.Another major challenge has been the occurrence of accidents such as explosions (Yergin 89). These have led to massive losses. An example is the explosion that occurred in the company’s Texas City refinery. This led to a massive loss of oil as well as to fatal injuries and deaths that cost the company a lot of money as compensation to the families affected (Ellis 90). This also led to lawsuits being filled against the company. Leaking wells are also a challenge to the company. It sometimes has to close these wells as it did in 2006 when it closed its twelve wells.The company also faces the challenge of recovering its self-image from the explosions that are fatal and they occur out of negligence from the company (Yergin 90). This affects the customer’s attitude towards the company. The company has to build confidence in the eyes of these customers and it is an uphill task. Conclusion BP has grown into one of the leading corporations from its humble beginnings. This has been through employment of various strategies such as acquisitions and mergers. This has also been necessitated by the ability to keep their products at a very high quality thus creating loyalty among the workers.It has also expanded into other regions thus acquiring the larger markets. However, there have been challenges that the company has faced and it has had to combat the challenges and problems to remain at the top. References Corbett Michael. The outsourcing revolution: Why it makes sense and how to do it, right. London: Kaplan Publishing, 2004. Ellis Charles. The partnership: the making of Goldman Sachs. London: Penguin Press, 2008. Yergin Daniel. The Prize: The Epic Quest for Oil, Money & Power. New York: Simon & Schuster, 2008.

Resolving Conflicts at Work Essay Example | Topics and Well Written Essays - 750 words

Resolving Conflicts at Work - Essay Example This paper is a review targeted at analyzing the following statement: â€Å"Taking off masks and revealing hidden emotions†.   Hiding emotions can very often lead to a build-up of anger, or also make an individual lie or avoid the truth.   Doing this distorts the behavior of an individual, and an individual may even begin to believe that this â€Å"mask† is, in fact, really who he or she is.   Hiding emotions can result in several unsatisfactory actions.   One of these actions is known as â€Å"blowing up,† what this, in fact, means, is that anger has been allowed to build up within the individual, and then something sets the individual off, and everything that has been hidden comes out at once.   When the anger comes out, it may often be lashing out at something that really did not seem to be a serious concern in the first place, which may confuse the individual that is actually the target of the anger.   Ã‚  Ã‚  Ã‚   Another concept brought up in th e chapter is â€Å"Behaviors that Trigger Anger.†Ã‚   For many, anger can be difficult to understand because many do not often understand what the true source of that anger was. Responding logically to anger can sometimes make anger even worse.   Therefore, in a working environment, it may be important to bring a team together if somebody has become angry, and try to figure out what is not working for everybody.   Meetings like this can often be helpful because they can establish ground rules.

Homeland Security Essay Example | Topics and Well Written Essays - 750 words - 6

Homeland Security - Essay Example This paper will analyze the issues relating to Homeland Security and analyze its response to security issues. The agency’s mission statement has various security objectives that govern its operations. They include: protecting the cyberspace, enforcing the US immigration policies, controlling the US borders, and enhancing security through terrorism prevention (Proctor & Waleford 2009). The main objective, however, for Homeland Security should be the prevention of terrorism. Terrorism involves the intentional and calculated use of threats to instill fear among people in order to gain political or religious strategic advantages. In a bid to control terrorism, the department also prevents unauthorized access or trade of nuclear and radiological materials. The history of terrorism is imperative to altering the governance systems of countries. Terrorist organizations exist in civilized nations in which they conduct their operations without reservations. Through the Homeland Security Advisory System introduced by the president, this department disseminates terrorism information to the relev ant authorities in the event of possible terrorist attacks. The authorities then use this information with the help of the Homeland Security to establish the level of terrorism threat. According to the Homeland Security, there are five levels of threat. They include; low risk, general risk, significant risk, high risk, and imminent risk of terrorist attack. However, most of these threats are from individuals and domestic groups that act independently. This nature of terrorism explains why cyber terrorism has become rampant in the current years. In the current world, cyber terrorism has increased in scale due to the technological advancement of the modern era. The threats aimed at the US nationals from the hackers have become paramount in the recent years. The department should focus most of its

Video Response Essay Example | Topics and Well Written Essays - 250 words - 5

Video Response - Essay Example Availability of physical space is another factor that was taken into consideration before preparing the video. Appropriate allocation and use of time was also allocated for each activity. Curricular resources such as books, desks, audio-visuals might have been collected and arranged at the right location in advance. Human resources i.e. the support staff in the high school class might have been oriented for the preparation of the video. Assessment of learning as indicated in the first clip might have involved an orientation of the students in order to prepare them for the video shooting. From the video, it is apparent that the teacher believes that teaching and learning requires a conducive environment, characterized by availability and proper arrangement of resources. This is indicated by the fact the teacher focuses on classroom arrangement, not only the arrangement of books, but also other learning resources such as

Marketing Essay Example | Topics and Well Written Essays - 500 words - 41

Marketing - Essay Example The author performed content analysis of the number of websites operated by leading fashion retailers along with three large supermarkets in UK. The author, while selecting the sample, focused only on choosing retail stores along with super store chains however there was no appropriate method was adapted. This article offers an insight through content analysis as to how the online branding is done by the retailers. This study was conducted by observational research methods through content analysis. Observational research methods are particularly suitable in situations where behaviors are observed. By performing cohort analysis, researcher therefore has attempted to offer a deeper insight into the similar traits and characteristics of the group of retailers in UK. However, this study is only limited to content analysis and as such does not offer any other insight obtained through other means of research like obtaining primary data through interviews or through circulating questionnaire to gain the responses of the managers. This research is limited due to the fact that it only takes into UK fashion retailers however, it fails to take into account how these retailers and their branding strategies actually affect their marketability. I.e. study does not provide any indication of how online branding strategies are helping firms to achieve their strategic goals. Observational studies however, often time consuming and selection of the sample can be difficult to obtain. Since such methods are time consuming, therefore changes that take place over the period of time due to changes in the consumer preferences may not be measured appropriately. Since observational research methods often involve certain ethical issues therefore the overall reliability may not be entirely to the complete satisfaction of the researcher. It is also imperative that the researcher may not be able to obtain entirely correct

The Road to the Ocean Essay Example | Topics and Well Written Essays - 1000 words

The Road to the Ocean - Essay Example â€Å"You’re too young to drive,† her mom said. â€Å"The road is not for kids, I mean, teens,† her dad added. When Leah’s face fell and her eyes moistened, her mother came toward her, only to be met by the â€Å"hands off† hand gesture. In other words, the gesture said: â€Å"Talk to the hand that would never hold you again for a million years.† Leah felt betrayed. She expected her father to back her up, to say yes to her favorite and only daughter. She knew her mom would say no. Mothers created the word â€Å"paranoia.† But fathers, no, fathers were supposed to be a lot cooler, a lot more trusting. She knew that her father would knock on her door and explain himself. She wanted to turn him away. But she never could. Her father was a military official and when he was there, she knew how precious time was. When Lt. Col. James Madison knocked on his daughter’s door, Leah said: â€Å"You know it’s open.† She could im agine him sighing. His bulky frame covered the whole door. He was massive and scary-looking. But for Leah, he was only her father. Her Daddy. He was the best father in the whole world, up until that moment when he betrayed her and did not let her drive. It was not even his car. And that thought made her angrier. She did not want to turn to him. She wanted him to see her straight and angry back, as she read her book, which she was not reading. But again, she failed. She glanced at him and there he was, 200 pounds of lean flesh, looking like a torn puppy. She imagined him whimper and she understood why her mother loved him so much. He was the biggest and most tender man ever. He loved them so fiercely. He would kill anyone who would deliberately hurt his wife and daughter. â€Å"Sorry Leah. I mean. I am not sorry, because I know what the streets are nowadays. I am just sorry I hurt your feelings and trust in me. One day†¦Oh, you know what I mean.† â€Å"No, I don’t . I’m a year shy of sixteen. What’s wrong with driving? I mean, learning to drive? It’s not like I’ll go off and have some random sex with any guy I meet at a club and get pregnant because of a stupid one-night stand.† â€Å"You know I trust you.† â€Å"It’s the world you don’t trust. I get it. But I don’t get it. Just please leave me alone. I want to go to another place, while staying here in my room.† â€Å"Oh, Leah. Okay, good night sweetie.† He waited. â€Å"Good night. Good night Daddy.† And she stood up to kiss him at the cheek. She had to tip toe to do it. She embraced him quickly. So much for her rebellious daughter act. She just could not stand being angry with her dad. Sunday, the next morning, Dad and Mom left Leah to Aunt Millie. They had second thoughts, because Millie was not exactly a very responsible adult. At the age of 31, she was still single and a party bug. But no one else was ava ilable, and Dad wanted to bring Mom somewhere special, because he was leaving for an overseas mission in a few days. They wanted to celebrate their wedding anniversary in advance. They left with creases on their foreheads. Before their SUV drove away, they both made the sign of the cross, praying that Millie would miraculously be an adult for just twelve hours of her life. Leah did not feel excited. She used to enjoy Millie’s companionship. But she was now sore and bitter, or more like sore from being bitter. Millie asked her what she wanted to do, and she said nothing. Millie promised her that they could do anything she wanted. Leah said she wanted to learn to

Rulfos Narrative Techniques & Characterizations of Humanity in El Essay

Rulfos Narrative Techniques & Characterizations of Humanity in El Llano de Llamas - Essay Example Rulfo attained most of his acclaim through his 1955 publication of Pedro Pramo. Yet many literary critics have thought that the genius of Rulfo's works are within his short stories, where "the elaboration of a single event of the introspection of a single character allows him to illuminate the meaning, often the utter despair, of a man's life" (Schade, p.ix). Rulfo utilizes secondary characters, often family members, to cause reactions from the protagonists. By this, we access the protagonists' humanity. In 'Macario,' character is accessed through use of time and place: the story and its events are chaotic. Macario is an individual, but impossible to understand for his complexity. His ideas and perceptions are contrasted with their opposites, all two thousand words of this piece's prose run in one single paragraph. It's difficult for the reader to orientate themselves within the text. More importantly, it is impossible to distinguish Macario's perception of the outside world, the frogs, the toads, Grandmother, Felipa, food, starvation, etc. There is no second character's point of view given within 'Macario' to counter the ideas or impressions stated. There's no one else's dialogue. Readers must take the information and the character as he is and interpret Macario's life, time and place as he gives it. I believe this is the basis for Gyurko (1972) to state that "Character is stripped external appearance and splintered into existential shards; plot is inconsequential or nonexistent; action decelerates into stasis. Narrative continuity is fragmented into bits of dialogue and truncated memory" (p.451). Macario's inner dialogue is difficult to follow. The sequences of his thoughts have a semblance of sequence or order, but in final interpretation, they are weird. Rulfo uses this stylistically. Macario's first sequence of inner dialogue opens the first paragraph of the first page of the first short story in 'El llano de llamas.' While Macario is musing over the frogs that he is waiting for, the readers are introduced to the idea of an individual's complexity and peculiarity: Las ranas son verdes de todo a todo, menos en la panza. Los sapos son negros. Tambin los ojos de mi madrina son negros. Las ranas son buenas para hacer de comer con ellas. Los sapos no se comen; pero yo me los he comido tambin, aunque no se coman, y saben igual que las ranas. Felipa es la que dice que es malo comer sapos. Felipa tiene los ojos verdes como los ojos de los gatos. Rulfo paints a portrait of a disjointed mind, incomprehensible to others. 'Macario' is then used as an overlay to the short stories that follow. The subsequent short stories have to do with tension between people, and often both viewpoints are easily perceptible, unlike Macario's inner ranting. Rulfo uses secondary characters as a tool to give readers feedback on the protagonists. Rulfo's protagonists are often extraordinary and peculiar individuals struggling to survive in un-ordinary and harsh circumstances, like Natalia in 'Talpa' and Ignacio in 'No oyes ladrar a los perros.' Such characters might be difficult for the reader to relate to or comprehend. For this, Rulfo utilizes secondary characters, usually family, like Natalia's mother and Ignacio's father, to build humanity and provide an

The Hulk and The Incredible Hulk Movie Review Example | Topics and Well Written Essays - 750 words

The Hulk and The Incredible Hulk - Movie Review Example The Hulk originated as a superhero in the Ultimate Marvels comic books and has since gained world recognition and gained celebrity status as a movie hero. There has been much discussion and comparisons made between the 2003 Hulk Movie and the 2008 movie The Incredible Hulk and this will be discussed in this essay. It puts a life history to the character; he was adopted after David Banner, his father, accidentally killed his mother after causing an explosion at his lab when the government closed it down due to discovering his dangerous experiments. Baby Bruce was adopted after his father became institutionalised in a mental hospital.The 2008 movie The Incredible Hulk was directed by Louis Leterrier and the Hulk/Dr Bruce Banner was played by Edward Norton. This movie was not to be viewed as a sequel to the 2003 film and also rebooted the history of the character (Lee, 2008). Edward Norton was the screenwriter who rewrote the first draft written by Zak Penn, and attempted to base the story more on the Marvel Comic strip and the TV series than the 2003 movie had been. In this movie the Hulk was developed as a military project, a super soldier as was the Hulks character in the Ultimate Marvels comic books.... The Los Angeles Time movie review called it 'Freud for Dummies' (Dargis, 2003). There are comparisons also to make regarding the profits of the two movies. The Incredible Hulk in the US grossed $134,533,885 at the box office in its first 2 months compared to $132.2 million for the 2003 movie so whilst it appears both films were as successful inflation also has to be taken into account [1]. The films both received mixed reviews and so The Incredible Hulk had to overcome the negativity that The Hulk had received and according to many critics did not succeed its predecessor. In The Incredible Hulk an experiment goes wrong with Dr Bruce Banner being left with gamma radiation poisoning. Banner had been led to believe by General Thaddeus "Thunderbolt" Ross that the purpose of the experiment was to make humans immune to gamma radiation poisoning and when the experiment fails Banners genes are mutated and he transforms into the Hulk. Like The Hulk film from 2003 the movie sees him avoiding capture by the military forces led by General 'Thunderbolt' Ross. Dr Banner seeks refuge in Brazil where he seeks to find a cure for his condition. Both films provide histories for the character and similarities do obviously occur, his love affair with Betty, and the centre of the story being the alter ego of Dr Bruce. The comparisons lye in the narration of how the Hulk developed into the alter ego of Dr Bruce Banner and the experiences he had. Bibliography [1] http://www.boxofficemojo.com/movies/id=incrediblehulk.htm Dargis, Manohla. "Hulk" puts a Freudian spin on the dualities of human nature, but this monster is a little too mild" New York Times (20th June 2003) 11th November 2008

The Central Nervous System from Superficial to Deep Essay Example for Free

The Central Nervous System from Superficial to Deep Essay Purpose: The purpose of this lab is to understand the way that nervous system structures are arranged inside of the brain from the most superior, which would be the cortex or telencephalon to the most inferior, which would be the medulla oblongata. We are observing all the structures in the brain, as well as the protective tissue that surrounds it. Procedure: I had to use Primal Pictures, as it was necessary to complete this lab. Once logged in, there is a list of choices to click on as to where you want to go. On the homepage, click on the 3D Head and Neck and then go to the Brain folder. Next click on Meninges to access the pictures. Begin at layer 9. To identify the structures, just click on them. With Primal Pictures, there are different controls on the page that allow us to be able to view the brain, or any structure that we are looking at from different angles and different layers. There is also a summary of the structure that is being looked at. Using the guide that Dr. Poll has provided and Primal Pictures, we are to go through the different structures and gather all the information necessary to complete this lab. Results: Following the guidelines on our instruction sheet, we were to begin at Layer 9 of the brain, which showed us the meninges. From here, we could see the structures that protect the brain. Brain protection begins with the skull; it is the outermost layer. The three layers of meningeal linings are inferior to the skull. These include the dura mater, which is the outermost layer. It is also the toughest layer and in English is translated to â€Å"hard mother.† The dura mater has two layers. Inferior to the dura mater is the arachnoid mater. The most inferior layer of the meninges is the pia mater. It is also the deepest and softest layer. Next we looked at the sinuses that are part of the nervous system in Layer 5. A sinus is a cavity within a bone or other tissue. They are channels, or pathways that connect together allowing drainage of the veins that are in the brain. In other words, they function to help the collection and return flow of venous blood and  cerebrospinal fluid d rainage from the tissues and veins in the cerebrum. In Layer 4, we can see the falx cerebri. It is an infolding of the dura mater and separates the cerebral hemispheres. Now moving to Layer 10 in the brain folder, we can observe the cerebral cortex and all the structures inferior to it. The outer surface of the cerebrum is the cerebral cortex. It is composed of gray matter and just inferior to it is the white mater. We also can see the corpus callosum, which is a large bundle of axons that connect the right cerebral hemisphere to the left cerebral hemisphere. These axons carry information, in the form of nerve impulses, from one hemisphere to the other. The lateral ventricles are superior to the diencephalon, but are inferior to the corpus callosum. In Layer 3, we can see the basal ganglia. The basal ganglia form a set of interconnected nuclei in the forebrain. They receive a large amount of input from cerebral cortex and after processing it, send it back to the cerebral cortex via thalamus. The different components of the basal ganglia are the caudate nucleus, the putamen and the globus pallidus. The caudate nucleus is the most superior part. It is superior and lateral when compared to the thalamus. The most lateral part of the basal ganglia is the putamen and the most medial part is the globus pallidus. The limbic system is a complex set of brain structures that lie on both sides of the thalamus. It includes structures from the telencephalon, diencephalon, and mesencephalon. It includes the olfactory bulbs, hippocampus, and amygdala to name a few. This system supports many functions that include emotion, behavior, motivation, long-term memory, and olfaction. It is responsible for emotional life and has do with the formation of memories. The limbic system surrounds that structures that make up the diencephalon and is posterior to the temporal lobe. From the cerebrum view in Layer 5, we can locate the insula, or hidden lobe. It is posterior to the lateral sulcus. In other words, it is hidden beneath the lateral sulcus. In Layer 3, we can see the sulci and gyri. The longitudinal fissure is what separates the left and right hemispheres. The central sulcus separates the parietal lobe from the frontal lobe. It lies in between the precentral gyri (forms the motor strip) and postcentral (forms the primary sensory cortex) gyri. The lateral sulcus, also called the Sylvian fissure, is the most lateral boundary. It separates both the frontal lobe and parietal lobe, which are above, from the temporal lobe, which is below. Conclusion: In conclusion, we â€Å"dissected† the brain from the most superficial layer to the deepest layer and from the most superior layer to the most inferior layer. We were able to do so by using Primal Pictures. Being able to look at each structure from every angle and different layers is very beneficial when first learning about them. This site gives very detailed representations of the structures and explanations of how each structure works, not only on its own, but as a whole. All the structures in the central nervous system that we observed are in some way related and allow for communication to take place, as well as allowing the central nervous system to function as it is supposed to.

John Stuart Mill Essay Example for Free

John Stuart Mill Essay The Indian Tax Structure is quite elaborate, with clear distinction in authority between Central, State and local governments. The taxes levied by the Central government are on income (other than tax on agriculture income which would be levied by the state government), customs duties, central excise and service tax. The State government levies Value Added Tax (VAT), sales tax in states where VAT is not applied, stamp duty, state excise, land revenue and tax on professions. Local bodies levy tax on property, octroi and for utilities like water supply, drainage etc. In the last 10 to 15 years, tax system in India has been subjected to significant reforms. The tax rates have been revised and tax laws have been modified. Since April 1, 2005 many State Governments in India have replaced the sales tax with VAT. Indian Tax Structure After Independence The period after Independence was quite challenging for the tax planners. A huge black economy set in both due to Second World War and the increase in economic activity after independence. Savings and investment were encouraged through the various taxation laws by the way of incentives. There was a need for generating huge amount of revenues to fund the economic growth of the country. The tax department took great care to plan the tax structure not only with the aspect to widen the income tax base, but also to look for alternate taxes and to eradicate tax avoidance . The department was severely tested due to the high volumes of work. Some of the prominent taxes that came into existence were: †¢ †¢ †¢ †¢ †¢ †¢ Business Profits Tax (1947) Capital Gains (1946-48 to 1956) Estate Duty (1953) Wealth Tax (1957) Expenditure Tax (1957) Gift Tax (1958). To check the growth of black money, high denomination notes were demonetized in 1946. The Income tax Act was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started across the world in the second half of 1980s found its way into India. As part of its policy of liberalization, India introduced tax reforms in the 1990s. The reforms introduced in the Indian tax structure are different in comparison to other countries. The tax reforms in India took place independent of interference from any external multilateral agency unlike some other countries. But the tax reforms took place in such a way as to ensure its adherence to the prevailing International trends. During the initial stages of reforms, the restructuring of the tax structure took place with a view to increase savings and use the increased savings towards investment, to bring in equitable distribution of income and to rectify the disparities due to oligopolistic market that existed due to co existence of both private and public sector. The tax structure reform in India can be used as an example for many developing countries that are in the same path of development, due to the large size of the country and the disproportion in the socio economic condition across the country. Direct Tax Direct tax is the tax which is charged directly on the tax payer. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from ones salary. Direct Taxation in India Direct taxation in India is taken care by the Central Board of Direct Taxes (CBDT); it is a division of Department of revenue under Ministry of Finance. CBDT is governed by the revenue act 1963. CBDT is given the authority to create and control direct taxes in India. The most important function of CBDT is to manage direct tax law followed by Income Tax department. In India the tax structure is divided amongst the central government and state government. The central government levies taxes on income, custom duties, central excise and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. Local civic bodies levy tax on properties, octroi etc. Capital gains tax, personal income tax, tax on corporate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the basis of residential status and not on the basis of citizenship. The assessee are charged based upon the following factors †¢ †¢ †¢ Resident Resident but not ordinary resident. Nonresident. Direct Taxes Before Reform They had a major impact on economic policies, creation of savings and the trend of investment. There was no proportion in terms of the impact of direct taxes on the economy and there relative share in total tax revenues. The system of direct taxes was very much complex and inefficient because of the combination of high marginal rates of personal income and wealth taxation and high rates of corporate profits. The corporate tax was pretty high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not taxable. Ministers, MPs and other high ranking government officials get government allocated accommodation, where the charges are pretty less in comparison to the prevailing market rate. Growth in Direct Tax collection during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, while Personal Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-down and substantial relief to noncorporate taxpayers, direct tax collections exceeded the previous years collection by about Rs. 26, 000 crore. Growth In Direct Tax Collection During The Financial Year 2009-2010. The net direct tax collections grew by 5. 77 per cent during the first two months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the same time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall refund outgo during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61. 7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A company has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed and assessed separately in the hands of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their individual hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company. Taxable Corporate Income The tax levied on a company’s income is based on its legal residence. Companies of Indian origin are levied tax in India, while International companies are levied tax on earnings from their Indian operations. For International companies’ royalty, interest, gains from sale of capital assets within India, dividends from Indian companies and fees for technical services are all treated as income arising in India. Tax On Distributed Profits Till 1997, a company was not required to pay any income tax on the amount of dividends declared, distributed or paid by such company. But such dividend was included in the income of the shareholders under the head income from other sources. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The domestic company would be required to pay additional income tax on any amount declared, distributed or paid by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such additional income tax shall be payable @ 10 per cent of the amount so distributed. Even if no income tax is payable by the company on it total income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for deposit of additional income tax: Such additional tax will have to be paid by the principal officer of the domestic company within 14 days from the date of: a) Declaration of any dividend. b) Distribution of any dividend. c) Payment of any dividend, whichever is earlier. Additional income-tax is not allowed as deduction: The company shall not be allowed any deduction on account of such additional income tax under any provisions of the income tax act. Indian Budget 2008 Indian Corporate Taxation Minimum Alternate Tax To wipe out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the book profits be increased by an amount of DDT paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account. Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend received by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distributed/paid by C1, to calculate DDT, if the dividends so received by C1 had been scrutinized to payment of DDT by C2. At the same time C1 must not be a subsidiary of any other company. Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any sum paid for scientific research to a domestic company doing scientific research and development. To remove multiple deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of 150 per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in allay with the provisions of the Income Tax Act. Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the following year. India has adopted the residential form of tax system. It means tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. Residential Status An individual is resident in India if he is in India in the tax year for: †¢ †¢ †¢ 182 days or more; or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a visit to India; and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an aggregate of 365 days or more during the four years preceding the tax year. An individual who does not satisfy the above conditions is a non-resident. A resident is not ordinarily resident in India in any tax year if he: †¢ †¢ †¢. Has been non-resident in India in nine out of the 10 previous years preceding that year: or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Taxability based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into five categories. The income that falls within the tax component is disclosed in line with rules for a particular head and then cumulated to determine the aggregate income to be taxed. But losses under certain categories cannot be cumulated with income gained under other categories. Salaries: It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received. Income From House property: It involves income earned by renting residential and commercial property. Only two authorized deductions are allowed while calculating income. Profits And Gains From Business Or Profession: It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains: It deals with gains due to transfer of assets. The duration of holding determines the classification of the asset, which then decides the method of taxation. Capital assets held for 36 months (12 months in case of shares/securities) are taken as short term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources: It is the remaining category of income and takes care of all income not covered by any category. Foreign Nationals The tax law in India allows for exemption of income earned by foreign nationals for services provided in India, under certain condition: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Remuneration from a foreign enterprise not conducting any business in India, provided the individuals stay in India does not exceed 90 days and the payment made is not deducted in computing the income of the employer; Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days; Remuneration of foreign diplomats, consular staff, trade officials and their staff and family; and Income of an employee or consultant of a government approved foreign charitable institutions. Payment from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or consultant of a government approved foreign charitable institutions. India Budget 2008 Personal Taxation Basic Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property ownership benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate. Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories: †¢ †¢ †¢ †¢ †¢ †¢ A Company. A Hindu undivided family. An Association of Persons or a Body of Individuals. Non corporative taxpayers. A dead person’s legal representative, the executor or administrator. A non resident’s agent. For a Hindu Undivided Family the tax is considered on the income derived from joint family collections. But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax according to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. According to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen. For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are: †¢ †¢ †¢ †¢ †¢ †¢ Residence like guesthouse, residential house, urban farmhouse and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes. Urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. Indirect tax Charge levied by the State on consumption, expenditure, privilege, or right but not on income or property. Customs duties levied on imports, excise duties on production, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of indirect taxes because they are not levied directly on the income of the consumer or earner. Since they are less obvious than income tax (because they dont show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive measures because they are not based on the ability to pay principle. Indirect Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely irrational between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes. But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the centre like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like passenger and goods tax, electricity duty and octroi when taken together did not present a rational system. Indirect Taxes Post Reforms †¢ †¢ †¢ Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty), manufacture (Excise duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state (Sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax). In the present scenario corporate would have to analyze the tax cost involved in a transaction, have enough backup documentation to support their tax positions and keep looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance there has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008. The general rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 1962 at a time when the â€Å"License Quota Permit Raj system existed in the country. It came into existence to check illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the exchange rate of the country. Customs duty on goods imported or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to inform the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or inland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged. Basic Duty As the name suggests, it is the normal duty charged under the Customs Act. Additional Duty This duty is levied under section 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product manufactured or produced in India. Anti Dumping Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry. This economic phenomenon is called dumping. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such articles provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with Most Favored Nation Status cannot be charged dumping duty. India Budget 2008 Custom Duty †¢ †¢ †¢ The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced. For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. Double Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as double taxation. It generally takes place due to the overlapping of the tax laws and regulations of different countries. Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the inclusion of the same income in the total world income, which forms the tax base of the country where he resides. To effectively deal with the problems related to double taxation, Central Government, under Section 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing release or by providing credits for taxes paid in one of the countries. Under Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways: Double Taxation Relief In India Double taxation relief in India is of two type’s Unilateral relief and Bilateral relief. Unilateral Relief Under Section 91, Indian government can relieve an individual from burden of double taxation, irrespective of whether there is a DTAA between India and the other country concerned or not, under certain conditions. Cases where a person enjoys double taxation relief as per the unilateral relief scheme are: †¢ †¢ †¢ †¢ If the person or company has been a resident of India in the previous year. If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax treaty Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entering into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India. Excise Duty Central excise duty is an indirect tax which is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is manufacture and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term excisable goods means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term manufacture refers to any process †¢ †¢ †¢ Related or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Three different types of Central Excise Duties exist in India. They are listed below: Basic Excise Duty In India Excise Duty, imposed under section 3 of the ‘Central Excises and Salt Act’ of1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the ‘Additional Duties of Excise Act’ of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act. This tax is shared between the Central and State Governments and charged instead of Sales Tax. Special Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually collected during the relevant financial year. India Budget 2008 Excise Duty †¢ †¢ †¢ †¢ †¢ The general rate of CENVAT has been brought down from 16 per cent to 14 per cent. The CENVAT on many goods like cars, writing paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and purification devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged tender coconut water, tea and coffee mixes, specified refrigeration equipment, etc have been exempt from excise duty. For packaged software the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. Permanent Account Number (PAN) Permanent Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the Social Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification number. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to avert any sort of tax evasion by tax payers. Apart from keeping a track on the various financial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while opening an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned. The PAN follows the following structure – XXXXX1111X. The first five characters are letters; the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesn’t follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ C Company P Person H Hindu Undivided Family (HUF) F Firm A Association of Persons (AOP) T AOP (Trust) B Body of Individuals (BOI) L Local Authority J Artificial Juridical Person G Government In addition, the fifth character of the PAN is the first character in the surname of the assessee. Though PAN is generally issued to individuals to keep track of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. Generally, each state follows its own sales tax act and levies tax at various rates. Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and recover the tax from the purchaser. Generally, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, luxury items (like cosmetics) are levied heavier sales tax rates. Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the interstate sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the movement of the commodities commences. However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The practice of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs: †¢ †¢ †¢ †¢ †¢ 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependent) are applicable for petroleum products, tobacco, liquor etc. Service Tax in India Constitutional Provision Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule VII divides this subject into three different sections †¢ Union list (only Central government has power of legislation). †¢ †¢ State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government. Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. The Director General (Service Tax) is in charge of the department and his role and authority are: †¢ †¢ †¢ †¢ .

The Importance Of Sustainability Marketing In Hotel Industry

The Importance Of Sustainability Marketing In Hotel Industry Tourism development depends on the local environment, but the hotel as a pillar industry of tourism, on environmental protection and reasonable use of resources made à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹efforts directly related to the development of tourism and affect the sustainable development of society. 2. Review on Sustainability Marketing Since 90s, a wave of green revolution is sweeping the world and the concept of sustainable development has been gradually accepted by the people. Nowadays, sustainability becomes a hot topic and main theme of 21st century marketing for hotel industry, because the future hotel development will be more focus on protecting the balance of ecological environment, saving energy and reducing pollution, but that is only one hand. On the other, it is also being an important role in the marketing strategy for any business. Especial in todays highly competitive hotel industry, how to distinguish self from others and run a long-term successful business becomes a question for all hotels management. Lets discuss from the external and internal factors first which influences hotel sustainability. 2.1 External and Internal Factors Within the hotel industry, there are many ways we can talk about how to do sustainability, for example, recycling paper, changing normal bulbs to energy saving light bulb, using non-polluting materials etc. But those measures only can assist in some small ways, sustainability is a much wider topic we can discuss. It is constituted with external and internal factors. There are six areas are illustrated connecting together in an environment of economic success, social responsibility, and ecological health (Daub Ergenzinger 2005), and that six areas include location, marketing, human resources, empowerment, resource management and yield management. These are not the only elements that management needs to consider but it does give some indication of the importance of each element in a connected environment. (Holmberg, J. 1992). Besides those external factors, environmental management, water management and energy management as important internal components direct influences hotel environ mental sustainability. Throughout the factors, the sustainability development of the global hotel industry is not only direct impact by internal factors, but external factors as a strategy element will assist a hotel business go beyond. 2.2 Definition of Sustainability Marketing The World Commission on Environment and Development (WCED) defined sustainable development as development which meets the needs of the present without compromising the ability of future generation to meet their own needs. (Brundlland Commission Report, 1987). This is a general explanation apply to all field. But in a business context, sustainable development means taking a triple bottom line (people, planet and profit) approach so that the business measures its success not just on financial performance, but on its environmental and social performance too (Csreurope.org 1999) . The Langham in Shanghai currently installing LED screen for every hotel room, and it will display each rooms energy consumption index (ECI), assuming hotel set 150 point as the average ECI, and if the index of the guests room below this average value, every point that lower than the average index, it can exchange to the equivalent hotel credit value, guest can consume goods within hotel using this credit value. 2.2.1 Different between Green Marketing and Sustainability Marketing Many people define sustainable marketing as green marketing. But from the definition between these two words, they still have subtle difference. Green marketing has three components, it refers to retailing, social marketing and environment and it will help an organization minimize negative impact on the physical environment (American Marketing Association). However, sustainable marketing is the contribution that the marketing profession can make to sustainable development (Csreurope.org 1999). Hence, green marketing should be an important member under sustainable marketing in order to assist hotel business goes further. Langham made a lot of energy saving effort to achieve the environmental protection, on the other hand, it helped hotel save cost. In addition, it provided a different experience to let their customer be an environmentalist. The manager Mr Li from Langham mention that hotel wont sacrifice their guests stay experience to achieve their own environmental goals, but can added more enthusiasm of environmental protection when they stay at hotel, sustainability marketings aim is not only focus on reduce pollution, more important is promote green awareness in order to build a green corporate image. Therefore, for those advocating environmental protection guest can easily make a choice, select a hotel which their core is sustainable development, so that not only broadcast their fame, but also retain the guest, that is the sustainable development road for a hotel. 2.4 The Importance Elements of Sustainability Marketing for Hotel Industry  ¼Ã…’à ¥Ã‚ ¸Ã‚ ®Ãƒ ¥Ã…  Ã‚ ©Ãƒ ¦Ã¢â‚¬ °Ã‚ ©Ãƒ ¥Ã‚ ¤Ãƒ ¥Ã‚ Ã‚ Ãƒ ¥Ã‚ £Ã‚ °Ãƒ ¦Ã…’ ½Ãƒ §Ã¢â‚¬ ¢Ã¢â€ž ¢Ãƒ ¥Ã‚ ®Ã‚ ¢Ãƒ ¤Ã‚ ºÃ‚ º Sustainable Travel international (SIT) is a global non-profit leader which announced the launch of the Luxury Eco Certification Standard (LECS) to luxury hotels, it h elps them create and implement a measurement and management framework move toward to sustainability.(website). It can be seen, for todays hotel industry, being a well know hotel is not only reflect on variety service they can provide, but also give customer a different experience to retain their loyalty is the most important elements for nowadays hotel. 2.5.1 Customer Satisfaction The hotel wont sacrifice customer stay experience to achieve its own environmental goals. The hotel does not sacrifice guests stay to achieve their own environmental goals. Guests spend money hoping to enjoy equivalent services, the hotel environmental protection, is not so that guests can not do this can not do that, but I hope they add more environmental enthusiasm stay. Have a great sale not because of grate product, because of service)7-11 2.4.2 Branding In addition, the implementation of green marketing is also beneficial to build a green corporate image to ensure, so companies gain a unique competitive advantage. 2.3 Development trend of Sustainability Marketing Marketing has a responsibility to achieve profitable growth for the company (KOTLER, P., BOWEN, J. T., MAKENS, J. C. 2006). 2.3.1 Knows Customer Needs, Wants Demand 2.3.2 Differentiate Product from Other Competitors 2.5 Strategy Planning of Sustainability Marketing à ¦Ã¢â€š ¬Ã… ½Ãƒ ¦Ã‚  Ã‚ ·Ãƒ ¦Ã‚ Ã‚ ¥Ãƒ ¨Ã‚ ¾Ã‚ ¾Ãƒ ¥Ã‹â€ Ã‚ °Ãƒ ¥Ã‚ Ã‚ ¯Ãƒ ¦Ã…’ Ãƒ §Ã‚ »Ã‚ ­Ãƒ ¥Ã‚ Ã¢â‚¬ËœÃƒ ¥Ã‚ ±Ã¢â‚¬ ¢Ã‚ ¼Ã…’à ¥Ã‚ Ã‹â€ Ãƒ ¦Ã¢â€š ¬Ã… ½Ãƒ ¦Ã‚  Ã‚ ·Ãƒ §Ã… ¡Ã¢â‚¬Å¾Ãƒ ¦Ã… ½Ã‚ ªÃƒ ¦- ½: SUSTAINABILITYà ¥Ã‚ Ã‚ ¯Ãƒ ¤Ã‚ »Ã‚ ¥Ãƒ §Ã¢â‚¬ Ã‚ ¨ 2.4.1 SWOT Analysis 3. Conclusion

Increasing Airline Security Essay -- Papers

Increasing Airline Security Over the past five months, airline and airport security has been in the news almost daily. The events on and since September 11 have completely changed the viewpoints of many Americans, as well as the world, concerning airline security. Between the 18 suicide hijackers to Richard â€Å"the shoe bomber† Reid and the many other terrorists that lurk in the world, flying is definitely not as safe as it once was. I strongly believe that security in airports should be much more strict than it is now, even if it infringes on the people’s right to privacy. The last part of that statement is the point of clash for many people because they strongly believe in privacy rights. Before I get to why there should be stricter airport security, I will define a few the main terms in this debate. First of all, stricter security calls for a more systematic, more careful searching of passengers, bags and airplanes for contraband items, like guns, knifes, explosives and anything that could be used as a weapon. I will go into more detail later about different practices to give airports stricter security. Another crucial part of this debate that perplexes many people is the phrase, â€Å"right to privacy.† Rights to privacy can be defined as the right to be left alone without unwarranted intrusion by the government, the media or other institutions or individuals. Article IV of the Bill of Rights states that â€Å"the right of people to be secure in their persons, houses, papers and effects, against unreasonable searches and seizures, shall not be violated †¦Ã¢â‚¬  Airline security has always been a very important issue, but the significance has multiplied exponentially since the September 11th terrorist attacks. On that horrific day, ... ...ace for those airports that do not follow the correct procedure. Depending on the size of the airport, fines should be high enough to make a difference to the owners. For example, an airport in New York City should have a very hefty fine of at least $25,000 per infraction. Smaller airports cannot afford such amounts, so the fines should be tailored to their income. The funding for these new procedures and equipment has been allowed for in the President’s new budget for the fiscal year. Also, raising ticket prices only a few dollars each would help fund the new equipment. The fines from faulty airports could go into a fund to help pay for more equipment. Ultimately, I believe that these stricter changes would not only prevent events like those on September 11, but also they would deter would-be terrorists from even trying to breech the security at airports.

Henry James’ Portrait of a Lady Essay -- Portrait Lady

Henry James’ Portrait of a Lady "On her long journey from Rome her mind had been given up to vagueness; she was unable to question the future. She performed this journey with sightless eyes and took little pleasure in the countries she traversed, decked out though they were in the richest freshness of spring. Her thoughts followed their course through other countries†¹strange-looking, dimly-lighted, pathless lands, in which there was no change of seasons, but only as it seemed, a perpetual dreariness of winter. She had plenty to think about; but it was neither reflexion nor conscious purpose that filled her mind. Disconnected visions passed through it, and sudden dull gleams of memory, of expectation. The past and the future came and went at their will, but she saw them only in fitful images, which rose and fell by a logic of their own."(606) This passage, from the last chapters of The Portrait of a Lady, strikes me as one of the most brutally sad moments in the entire novel. Here Isabel, who has defied Osmond ¹s wishes that she defer to the Å’sanctity ¹ of their marriage has, with a solemn and ghostly nod to the liberty and independence that has characterized her throughout, come to be beside her cousin Ralph as he dies. What makes the passage so effectively tragic is that in its tone, language and imagery, it picks up on notes that have been sounded again and again from the beginning of the novel; at the same time, however, we cannot fail to register the differences in the workings of our heroine ¹s mind as she tries to make sense of what has become of her. Much of the poignancy of the above-quoted lines comes from the way in which they contrast with James ¹ earlier descriptions of Isabel ¹s mentality. It is surely part of... ...he would come back in her weakness..."(607)†¹James only too vividly draws the contrast between Isabel ¹s initial freedom and her eventual imprisonment within the secretly and malevolently-built structure of her marriage. It is with one word that James sums up the central tragedy of Isabel ¹s story when, fitted with this new, terrible consciousness, she concludes: "The only thing to regret was that Madame Merle had been so†¹well, so unimaginable."(607) Once again, James strikes a note that has sounded again and again over the course of our reading. Indeed, imagination is in many ways the novel ¹s primary subject, as it is our heroine ¹s ruin; by the end of this almost unspeakably cruel and sad story, we can only hope that it will be her redemption and transcendence as well. Works Cited James, Henry. A Portrait of a Lady. 1908. New York: Houghton Mifflin, 1963.

The Idealism of Kurt Vonnegut :: Biography Biographies Essays

The Idealism of Kurt Vonnegut Kurt Vonnegut was greatly influenced by his involvement in World War II. His entanglement with the Dresden bombing had an unequivocal effect upon his mentality, and the horrid experience propelled the liberal anti-war assertions that dominate many of his novels. Throughout his life, his idealistic nature has perceptibly undulated, and five representative novels illustrate the forceful progression and gradual declivity of his liberal views. The first thirty years of his life outwardly coincided with the average American man. He was born in Indianapolis on November 11, 1922, and lived a happy childhood with a stable family. He then proceeded to pursue science in college, serve his country in World War II, study under the GI Bill after the war, and land a job in public relations before becoming a full-time writer. Even his large and growing family seemed to capture the true spirit of the American ideal. However, one element of his past would affect him in a way that would change his life forever. In December 1944, he was captured by the Germans at the Battle of the Bulge. He and his fellow POWs were taken to Dresden, an "open" city rich with architectural treasures and devoid of any military value. British and American planes needlessly firebombed the city on the night of February 13, 1945, hoping to inspire terror in the Germans and crush their fighting spirit. Over 135,000 civilians were killed-twice the amount of casualties at Hiroshima. The insane horror and absurdity of the Dresden attack remained deeply etched into Vonnegut's mind from that day forward. Nearly two decades later, Vonnegut published Mother Night, a novel that displays the profound influence that the massacre exerted upon him. It contains this stirring autobiographical account of his Dresden experience in its preface: We didn't get to see the fire storm. We were in a cool meat-locker under the slaughterhouse with our six guards

Nepalese migration to Japan

Nepal is landlocked between India and China, situated between the Himalayas. With no industrialization worth the name, its mainstay is agriculture. Its major export is labor; most of the rural households have one family member abroad and expect the inward remittances from them month after month for their livelihood. The Nepali migration to Japan is governed by the Labor Act of 1985. The armed conflicts between the forces loyal to the King and Government and Nepal and the Maoist People’s War groups, have created a fear psychology in the Country and encouraged migration. Historical & Structural contexts: The majority of the Nepalese workers in Japan hail from ethnic group designated as ‘martial races’. They are popularly known as ‘Gurkha’ soldiers. They were an important segment of the Indian and British Army. In India, even now, they are the prominent part. Nepal has a long history of migration; Nepalese migrated to the city of Lahore and joined as soldiers in the army of Sikh Ruler, Ranjit Singh. The martial aspect has now taken the form of economic criteria with the fast advancement of the modern materialistic civilization consequent to the industrial and internet revolutions. A new culture of emigration and remittance economy in rural Nepal has taken concrete shape. Migration is, mostly, an economic option now. From the cinders of the II World War, Japan’s industrial structure took an unprecedented leap. Manufacturing and construction industries created a vacuum consequent to shunning of the jobs by the Japanese workers. Economically distressed migrants from countries like Nepal, secure elevated wage levels, and that in turn accelerated the process of migration from Nepal. The subsequent living conditions, isolation, distress and discrimination added to their woes, but the offsetting factor was the financial rewards. As for the women immigrant workers, Japan’s share is 9%. Most of them work in the service sectors or as domestic helps. Push –Pull factors: Economic agents are responsible for the homogenous optimizing behavior as for various theories of migration. In contrast, â€Å"Lipton assumes heterogeneity of group behavior – rich persons optimize whereas poor persons are more reactive than proactive. Hence, the migratory decisions of the rural poor are more likely to be influenced by push factors while pull factors more likely apply to the rural rich.†(Asian, 2000†¦) To some extent the conditions obtaining in the migration scene in Nepal today in relation to Japan, gives credence to Lipton’s hypotheses as for migratory and remitting behavior of both poor and rich families. Socio-economic differentials are one of the important factors for migration determinants. Globalization has worked wonders in all the segments related to human beings. For economies and individuals who possess mobile capital and knowledge, it has proved to be a boon. But the conditions of the less educated workers have remained the same, as their options are limited. The bargaining power of the employers is in tact, if anything it has increased because of their capacity to adopt latest technology, with less labor requirements, outsourcing and moving elsewhere. The labor migration, both short term and long term, to countries like Japan from Nepal has adverse effects on account of this development. Network and social capital: Indian sub-continent was the traditional destination for the migration of the Nepalese labor, but with the passage of Labor Act of 1985, countries like Japan became the much sought after destinations.   The trade unions also began to show interest in the welfare and working conditions of the overseas workers. â€Å"Foreign labor migration from Nepal is still largely a privately organized affair in which individuals make use of their own personal networks or make arrangements through a number of private, government-registered manpower or recruitment agencies.†(Seddon, 2005). As for Southeast Asia, the popular destination at that time was Japan. Immigration then was not legal, the repatriation incidents occurred often, but the reward for the lucky ones who stayed on was high. The wages were 10 times the average wage in Nepal. The remittances from Japan to Nepal recorded a steep increase. This further kindled the curiosity and enthusiasm of the rural folks of Nepal, both men and women to migrate. â€Å"The implications of this situation are far-reaching for Nepal as a whole, for the structure and dynamics of regional and local economy and society, and — perhaps most of all — for households and individuals all over the country, both those directly involved in foreign labor migration and those left behind.†(Seddon, 2005) Labor migration increases unity of the countries of sending and receiving migrants. Migration serves useful purposes for both the countries. It is the twice-blessed concept. It blesses those who receive, and those who give. The reality behind this poetic comparison is that the two ethnic groups have to come to terms for a happy living. Legal citizenship is one thing. The actual assimilation and the willing acceptance from the local society is another thing. The development of commonality is a slow process. To oppress the minority and obliterate the differences is not a welcome procedure and the consequences will be bitter. History has enough examples of such disastrous failures. Historical conditions and the related racial stigma, will not get obliterated easily. References Cited: Article: ASIAN AND PACIFIC MIGRATION JOURNAL, 1999,2000..www.cicred.org/rdr/rdr_uni/revue101-102/101-101-102.html – 26k – Retrieved on October 2, 2007 Seddon, David-Article: Nepal’s Dependence on Exporting Labor, January 2005-Migration Information Source www.migrationinformation.org/Feature/display.cfm?id=277 – 35k –   Retrieved on October 2, 2007         

Reviews Related To Perineal Hygiene Health And Social Care Essay

The undertaking of reexamining the literature involves the designation, choice, critical analysis and coverage of bing information on subject of involvement. Hence the research worker intended to reexamine the literature available on self attention patterns utilizing both research and non-research stuffs. Singh C ; et Al ( 2010 ) conducted a survey to place the factors associated with enteric parasitosis in rural and urban school kids from 5-14 old ages of age in Kashmir. Personal hygiene was assessed by length of nails, hair, and frequence of bathing. Out of 274 stool samples from rural and 240 samples from urban 214 ( 46.7 % ) pupils had parasitosis. There was higher prevalence of parasitosis among rural orphanhood kids compared to urban orphanhood pupils ( 76 % Vs 48 % P & lt ; or =0.05 ) .highest prevalence of 70 % was seen in the age group of 8-11 old ages 202 pupils were found to hold hapless personal hygiene and parasitosis was higher in them compared to pupils with good personal hygiene ( p & lt ; 0.05 ) . Mpyel C ; et Al ( 2010 ) conducted a survey to find the personal hazard factor associated with trachoma in pre-school kids in Nigeria. Out of 639 kids from 27 small towns were examined. The prevalence of active trachoma was 35.7 % . The presence of flies on the face is independent hazard factor for trachoma. Education on personal hygiene needed to be emphasized with facial cleanliness. Dambhare DG ; et Al ( 2010 ) conducted a cross sectional survey to find prevalence of enteric parasitic infections and its epidemiological correlatives among rural Indian school traveling kids and to happen out the consequence of hygiene instruction on personal hygiene of school kids at Maharashtra, cardinal India. Out of 172 pupils prevalence of enteric parasite infection was 7.76 % . Prevalence was high among those holding hapless manus rinsing pattern ( CI-1.30 ) dirty or uncut nails ( CI0.56 ) . One month after hygiene instruction, there was important alteration in the cardinal personal hygiene behaviour ( p & lt ; 0.05 ) .The proportion of kids holding pattern of manus rinsing with soap after laxation significantly improved. Health instruction on personal hygiene to the school kids was effectual for behavior alteration. Biran A ( 2009 ) conducted a survey to look into the effectivity of hygiene publicity intercession in rural India based on germ consciousness in increasing manus rinsing with soap on cardinal occasions. Hand rinsing was assessed through structured observation on a randomised sample of 30 family per small town. The intercession proved scalable and effectual in raising hygiene consciousness.SECTION-B: REVIEWS RELATED TO HAIR WASH.Sims ; et al. , ( 2011 ) conducted a survey to look into socio economic and personal factors act uponing caput louse infestation from 17 primary school, in Korea. The rate of caput louse infestation was significantly lower in kids who lived together with female parent or in a household. Head louse infestation was higher in kids who washed their caput less frequently.Improvement of socio economic factors and personal hygiene will be helpful for cut downing caput louse infestation. Al-Maktari MT ( 2008 ) conducted a survey to measure the prevalence and human hazard factors associated with caput lice infestation among school kids in Yemen. Out of 860 kids between 6-14 old ages of age 114 kids ( 13.3 % ) were infested with caput lice. Highest infestation was recorded in rural countries ( 20.5 % ) consequences indicated that rural abode, sex, long hair, age group 6-8 old ages, sharing of beds combs, uneducated household, overcrowding were risk factors for the caput lice infestation. Aselik oz ( 2006 ) conducted a survey to look into prevalence of lousiness in the state side of Turkey. The presence of lousiness species was investigated in 178 pupils with an age scope of 6-14 old ages. Head lice seen in 17 positive instances were in the first class. Since personal hygiene is non good developed in this age group.SECTION-C: REVIEWS RELATED TO BRUSHINGKilpatrick NM ( 2012 ) conducted a longitudinal survey of Australian kids to research association between unwritten wellness and four indexs of societal disadvantages: socio economic place ( SEP ) , residential farness, autochthonal position, non-English speech production background. Consequences revealed that lower SEP and autochthonal position were associated with higher odds of hapless unwritten wellness, less accessible location associated with increased cavities experiences and non usage of dental services. Martgnon ; et Al ( 2012 ) conducted a survey to measure unwritten hygiene cognition, attitude and patterns of school kids utilizing picture recorded session and questionnaire at school in Columbia. Out of 146 kids average entire tooth brushing clip was 115 sec. Most kids brushed their maxillary ( 97 % ) , inframaxillary ( 95 % ) , anterior ( 96 % ) and posterior ( 81 % ) .72 % rinsed their teeth.92 % were confident that tooth brushing Sessionss were effectual. Questionnaire revealed merely 34 % is supervised by an grownup and merely 30 % brushed twice a twenty-four hours. Molina ; et Al ( 2012 ) conducted a cross sectional survey of 111 kids go toing simple school in Mexico to measure prevalence of flourosis and dental cavities utilizing methods recommended by WHO. Results revealed flurosis prevalence 52.73 % , cavities prevalence 53.2 % . Dental cavities was associated with frequence of brushing, brushing before kiping and application of fluoride. Yekaninejad MS ( 2012 ) conducted a survey to find the consequence of a school based unwritten wellness instruction plan on Persian children.392 school kids in 6 schools participated. Schools were indiscriminately allocated into 3 groups: comprehensive, pupil and control group. Intervention in comprehensive group consisted of encouraging kids, parents and school staff to increase frequence of brushing and flossing. In the pupil group intercession targeted merely kids. Control group received no intercession. Results revealed alteration in unwritten wellness behaviour, unwritten hygiene and alteration in periodontic indices. Brushing and flossing significantly improved in comprehensive group. Promising consequences were seen when instruction marks both school and place scene. Hietasalo P ( 2005 ) conducted a randomised clinical test to find kids ‘s unwritten wellness related cognition, attitude and belief as forecasters of success in dental cavities control among 493 kids of 11-12 year of age in Finland. Data was based on clinical scrutiny of 2001, 2005 and questionnaire on 2005.Results revealed concern about acquiring decay in one ‘s dentition was associated with cavities increment. Less concerned kid was with new cavities lesion and pits. Children who knew whether their female parent had pits was more likely to command pits than who did non cognize.SECTION-D: REVIEWS RELATED TO HAND WASHSchmidt WP ; et Al ( 2009 ) conducted a cross sectional survey to study in 800 family in Kenya to research cultural restraints that limit better hygiene. A sum of 5182 critical chances for manus rinsing were observed.Results revealed that 25 % washed custodies with soap.32 % adept manus rinsing after faecal taint. There was strong association with media expos ure and hygiene publicity. Curtis VA ; et Al ( 2009 ) reviewed the consequences of formative research surveies from 11 states to understand actuating factors in manus washing.17 % of kid attention takers washed custodies with soap after the lavatory. Hand rinsing were non inculcated at an early age. Key motives for manus rinsing were disgust, raising, comfort and association. `Plans ‘ affecting manus rinsing included to better wellness to learn kids good manners. Lopez-Quientro degree Celsius ; et Al ( 2009 ) conducted a survey on manus rinsing behaviour and intercessions among school kids, Columbia. From 2042students of 6th to 8th class pupils in 25 schools 33.6 % of them ever washed, custodies with soap and clean H2O before feeding and after utilizing toilet.7 % of pupils reported regular entree to lather and clean H2O. Students with proper manus rinsing behaviour were less likely to describe old month GI symptoms. Izadi S ; et Al ( 2006 ) , conducted a survey to find epidemiological of cholera outbreak epidemiological of cholera eruption in Iran. In the instance control survey 90 instances were positive for vibrio cholera. Hazard factors cholera were no manus rinsing with soap after lavatory usage ( CI: 2.63 ) no manus rinsing with soap before repasts ( CI: 1.03 ) illiteracy ( CI: 2.63 ) . Development of primary wellness attention can better conditions that control spread of epidemic. Zerr DM ; et Al ( 2005 ) conducted a survey to measure the effectivity of manus hygiene in forestalling infirmary associated rotavirus infection in kids ‘s infirmary in USA. After the manus hygiene plan the overall manus hygiene conformity improved from 62 % to 81 % ( p & lt ; 0.001 ) . The rate of infirmary associated rota virus infection decreased from 5.9 episodes per 1000 discharged patients to 2.2 episodes ( p= 0.01 ) Yalasin SS ; et Al ( 2004 ) conducted a survey to measure how and when school pupils washed their custodies and to observe conditions affect manus rinsing with likert graduated table in Turkey. Out of 1074 pupils 42.4 % had proper basic manus wash. Female sex life at place, high cognition degree and urban school were associated with high proper basic manus wash. Lessons on manus lavation and catching disease should be given.SECTION-E: REVIEWS RELATED TO BATHINGMohammed AL ( 2010 ) conducted a cross sectional survey to measure the related factors of caput lice infestation in school kids at Jordan. Out of 394 schools 1550 kids were screened. 412 ( 26.6 % ) were infected with lice, consequence showed important confirmation in caput lice by factors such as frequence of hair rinsing per hebdomad, and bathing per hebdomad. Bettering personal hygiene might significantly cut down lousiness capitis in school kids at Jordan. Albashtawg M ; et Al ( 2010 ) conducted a cross sectional survey to measure the prevalence of lousiness capitis and hazard factors for infestation. Among 1550 primary school kids prevalence of lousiness capitis was 26.6 % . Frequency of hair lavation, bathing and sharing of articles were significantly associated with infestation ( p & lt ; 0.001 ) . Plans are needed to increase consciousness of lousiness capitis and importance of good personal hygiene. Egimol RI ; et Al ( 2008 ) conducted a survey to measure effects of intercessions to advance manus rinsing on diarrheal episodes in kids and grownups. Eight tests were establishment based, five were community based and one was in a high hazard group. Intervention advancing manus rinsing resulted in a 29 % decrease in diarrheal episodes in establishments in high income states and 31 % decrease in episodes in low or in-between income states. Hand rinsing can cut down diarrhea episode significantly. Wagbatsome VA ; et Al ( 2008 ) conducted a cross sectional descriptive survey to measure the consequence of hygienic patterns on enteric helminthes load of primary school kids in Nigeria. Out of 384 participants 77 ( 21.1 % ) of students were infected with one or more helminthes ova. students in public school were more septic 74 ( 30.8 % ) than those in private schools 5 ( 3.8 % ) . Regular manus rinsing with soap reduced the prevalence of heliminthiasis. Wahl E ; et Al ( 2007 ) studied the eruption of Giardia in Norway in 23 kid attention centres. Out of 12 verified instances 9 had clinical stomach flu. Stool samples were collected from all kids 44 % were infected. Washing custodies after lavatory and before nutrient were possibilities identified. Karim SA ; et Al ( 2007 ) conducted a community based survey among kids from 6 residential Islamic instruction institutes in Dhaka to measure the personal hygiene of kids among 492 kids. Among them 55.1 % of their male parents had low paid laboring occupations, 99 % of kids ‘s female parents were house married womans 98 % of kids had itchs. They had hapless personal hygiene: bathed infrequently. Disease badness and re-infections were associated with infrequent lavation of apparels, overcrowding, infrequent bathing ( p & lt ; 0.001 ) with soap ( P & lt ; 0.001 ) Immediate attending should be given to battle itchs and to salvage 1000s of kids from impending complications.SECTION-F: REVIEWS RELATED TO PERINEAL HYGIENEVivas AP ; et Al ( 2010 ) conducted a survey to measure the Knowledge, attitudes and patterns ( KAP ) of hygiene among school kids in Ethiopia, Among 669 pupils. Consequences showed Approximately 52 % of pupils were classified as holding equal cognition of proper hygiene. Most pupils reported manus rinsing before repasts ( 99.0 % ) , but merely 36.2 % reported utilizing soap. Although 76.7 % of pupils reported that rinsing custodies after laxation was of import, merely 14.8 % reported really following this pattern. Students with equal cognition of proper hygiene were more likely to hold clean apparels ( AOR 1.62, CI 1.14-2.29 ) and to hold a lower hazard of parasitic infectionMc mohan ; etal ( 2009 ) conducted a survey to measure anal cleaning patterns and fecal taint in schools in rural Kenya. Six focal point group treatments were held with male childs and misss ages 12-15 in three rural schools. Consequences revealed that Anal cleansing behavior is linked with entree to stuffs, age, societal force per unit area, perceived personal hazard of unwellness and emotional factors. Materials used for anal cleaning include schoolbook paper, leaves, grasses, rocks, corn cob and one ‘s ain custodies. Students have knowledge spreads in footings of perineal hygiene. Almost no schools budgeted for or provided anal cleaning stuffs on a regular basis.Betancour AB, Amel LA ( 2007 ) conducted a epidemiological study among 883 pupils from 5 to 6 old ages of simple instruction in Argentina to happen out the hazard factors for e-coli infections in school kids. Merely 30.2 % of pupils washed their custodies after traveling to the lavatory and merely 43.5 % reported manus rinsing before eating. Institutional model must supply necessary resource to implement alteration and stress the importance of personal hygiene.SECTION-G: REVIEWS RELATED TO EFFECTIVENESS OFEducational PROGRAM ON SELF CARE.Patel MK ; et Al ( 2012 ) conducted a survey to measure effectivity of intercession on hygiene patterns in rural Kenya, under Centre for Disease Control, baseline information from 42 schools were collected. Comparison of consequence of the betterment in proper manus rinsing technique after the school plan was introduced. Consequences revealed lessening in the average per centum of pupils of pupils with acute respiratory unwellness among those exposure to the plan on hygiene patterns. Lang MC ( 2012 ) conducted a survey to measure the evidence-based hygiene public wellness enterprise in simple schools of Ghana.All 4 take parting schools gained the necessary resources to transport out proper manus hygiene pattern. Furthermore students were more likely to rinse custodies after utilizing lavatories singular result is that school kids were the inductions of a behavior alteration in their community. Anderson ME, et Al ; ( 2012 ) conducted a survey to measure the effectivity of manus hygiene patterns and the impact of manus hygiene intercessions. Hand hygiene conformity was 58 % ( 340/583 ) .Verbal manus hygiene reminders had important positive association with manus hygiene conformity. Findingss suggest that active, instead than inactive intercessions are more effectual for increasing conformity. Schulte JM ; et Al ( 2012 ) presented the probe of eruption of gastro-intestinal unwellness in Texas 10 % of pupils in the school edifice were sick and 15 families had secondary instances. Installing liquid soap in pupils ‘ room was initial control step followed by sustained establishment in manus rinsing scheduled manus rinsing times and supervising cleansing processs. Enhanced surveillance detected no new instances in the school territory. Holyogke D ( 2010 ) provinces in his article â€Å" commanding hapless manus hygiene to better manus rinsing † on how a group of 3rd twelvemonth Child wellness nursing pupils at university of wolver Hampton examined the manner they perceived manus rinsing. During 3 twenty-four hours workshop pupils moved from sing manus rinsing as a simple act of hygiene to seeing it as a societal behaviour. Zacharia S ; et Al ( 2005 ) conducted a cross sectional survey in Kerala, India to measure sustainability of changed hygiene behaviour after hygiene publicity intercession in places. Good manus lavation was reported in more than half of intercession country. but & lt ; 10 % in control country. Participating in hygiene publicity categories were significantly associated with good hygiene. ( OR 2.04, CI 1.05-3.96 ) .Hygiene publicity is a cost effectual intercession.