Career Pathway Essay

Create a career pathway plan for yourself, indicating what opportunities are open to you as you progress in your chosen career. Indicate what you will need to learn or any qualifications you might need to gain in order to achieve your goals. Identify sources of information to help you achieve your goals. Task D Presentation or report Prepare a presentation or report on an issue or area of public concern related to the care Profession. Your presentation or report should include: †¢ A description of the issue or area of public concern raised †¢ An outline of the different points of view regarding the issue or area of public concern raised †¢ A description of how the issue or area of public concern has affected service provision and methods of working †¢ A description of how public opinion is affected by issues and areas of concern in either the health, social care or children’s and young people’s sectors Question Booklet Task A – Short Answer Questions Ai) Imagine you are a newly appointed supervisor/manager within your service. You need to update your staff handbook to reflect current employment law. Identify three different sources of information you could use to enable you to do this. 3 marks †¢Changes in Employment Law since handbook was last updated. Dircet Gov Website – www.directgov.uk/en/Employment/Employess/index.htm †¢Health and Safety Requirements – www.hse.giv.uk †¢Current company handbook Once you have identified a reliable source of information: Aii a) List three aspects of employment covered by law. 3 marks †¢Your contract and working hours. †¢Holidays, Time Off, Sick, Maternity and Paternity leave. †¢Redundancies, Dismissals and Disciplinarians. b) List three main features of current employment legislation. 3 marks †¢Employment Rights. †¢Equalities and Discrimination Law. †¢Health and Safety Legislation. Understand employment responsibilities and rights in health, social care or children’s and young People’s settings Aiii) Briefly outline why employment law exists. 3 marks †¢Employment law exists to protect employees and workers against circumstances they may face in their work lives. Protection is available to employees and workers differs (generally employees have greater rights than workers), every person who works for an employer is protected from discrimination in the workplace, has the right to receive the national  minimum wage and work no more than 48 hours per week, unless they wish to. These rights apply regards of the employment situation, like temporary worked, fixed term, permanent or length of service to the employer.

Payroll: Salary and Union Dues O.t.

NOVEMBER 20 PAYROLL Glo-Brite Paint Company Employee List 11/20/– Emp. Employee Soc. Sec. / # Pay G. L. Salary/ No. Name/Address Mar. Stat. Periods Acct. Rate 100 BONNO, Anthony Victor 537-10-3481 26 5417. 5 694 Bristol Avenue Married Philadelphia, PA 19135-0617 W/H 4 110 FERGUSON, James Claude 486-03-8645 26 53 2250. 00 808 Sixth Street Married Philadelphia, PA 19106-0995 W/H 5 120 FORD, Catherine Louise 213-09-4567 26 52 900. 0 18 Dundee Avenue Single Philadelphia, PA 19151-1919 W/H 2 130 MANN, Dewey Wilson 282-37-9352 26 53 1350. 00 3007 Bisque Drive Married Philadelphia, PA 19199-0718 W/H 0 140 O'NEILL, Joseph Tyler 897-04-1534 26 51 2307. 9 2100 Broad Street Married Philadelphia, PA 19121-7189 W/H 3 150 RUSSELL, Virginia Aloise 314-21-6337 26 52 690. 00 8004 Dowling Road Single Philadelphia, PA 19135-9001 W/H 2 160 RYAN, Norman Allen 526-23-1233 26 5418. 0 7300 Harrison Street Married Philadelphia, PA 19124-6699 W/H 4 170 SOKOWSKI, Thomas James 662-04-8832 26 5 4 2050. 00 133 Cornwells Street Single Philadelphia, PA 19171-5718 W/H 2 180 STUDENT 555-55-5555 26 52 7. 0 7018 Erdrick Street Single Philadelphia, PA 19135-8517 W/H 1 190 WILLIAMS, Ruth Virginia 518-30-6741 26 52 1223. 08 9433 State Street Single Philadelphia, PA 19149-0819 W/H 0 Emp. Employee Soc. Sec. / # Pay G. L. Salary/ No. Name/Address Mar. Stat. Periods Acct.Rate 200 WOODS, Beth Anne 724-03-1587 26 52 1200. 00 8102 Franklin Court Single Philadelphia, PA 19105-0915 W/H 1 Glo-Brite Paint Company Payroll Report 11/20/– Current Quarterly Yearly 100-BONNO, Anthony Victor Gross Pay 1129. 60 5471. 50 16793. 0 54-Plant FIT 84. 80 894. 80 Married Acct. 54 SIT 34. 68 167. 98 515. 57 W/H 4 537-10-3481 Soc. Sec. —OASDI 70. 04 339. 23 1041. 19 Pay Periods 26 Medicare—HI 16. 38 79. 33 243. 50 Salary CIT 44. 39 215. 02 659. 97 Hourly Rate 17. 65 Group Ins. 16. 50 33. 00 177. 80 Reg. Hours 64. 00 Union Dues 8. 00 32. 00 104. 00 O. T.Hours Simple Plan Check Number 7 03 Employee SUTA 1. 02 4. 93 15. 12 Check Date 11/20/– Net Pay 938. 59 4515. 21 13141. 55 110-FERGUSON, James Claude Gross Pay 2250. 00 9000. 00 32125. 00 53-Sales FIT 49. 62 423. 48 2714. 48 Married Acct. 53 SIT 69. 08 276. 32 986. 26 W/H 5 486-03-8645 Soc.Sec. —OASDI 139. 50 558. 00 1991. 75 Pay Periods 26 Medicare—HI 32. 63 130. 52 465. 83 Salary 2250. 00 CIT 88. 43 353. 72 1262. 53 Hourly Rate Group Ins. 26. 40 52. 80 185. 10 Reg. Hours Union Dues O. T. Hours Simple Plan 500. 00 500. 00 500. 00 Check Number 704 Employee SUTA 2. 03 8. 12 28. 93 Check Date 11/20/– Net Pay 1342. 1 6697. 04 23990. 12 120-FORD, Catherine Louise Gross Pay 900. 00 3600. 00 9900. 00 52-Office FIT 45. 27 181. 08 820. 08 Single Acct. 52 SIT 27. 63 110. 52 303. 93 W/H 2 213-09-4567 Soc. Sec. —OASDI 55. 80 223. 20 613. 80 Pay Periods 26 Medicare—HI 13. 05 52. 20 143. 55 Salary 900. 00 CIT 35. 37 141. 8 389. 07 Hourly Rate Group Ins. 10. 50 21. 00 58. 80 Reg. Hours U nion Dues O. T. Hours Simple Plan Check Number 705 Employee SUTA 0. 81 3. 24 8. 91 Check Date 11/20/– Net Pay 711. 57 2867. 28 7561. 86 Current Quarterly Yearly 130-MANN, Dewey Wilson Gross Pay 1350. 00 5400. 00 10800. 00 53-Sales FIT 57. 0 188. 84 520. 84 Married Acct. 53 SIT 41. 45 165. 80 331. 58 W/H 0 282-37-9352 Soc. Sec. —OASDI 83. 70 334. 80 669. 60 Pay Periods 26 Medicare—HI 19. 58 78. 32 156. 62 Salary 1350. 00 CIT 53. 06 212. 24 424. 46 Hourly Rate Group Ins. 15. 90 31. 80 63. 30 Reg. Hours Union Dues O. T. Hours Simple Plan 250. 00 250. 00 250. 0 Check Number 706 Employee SUTA 1. 22 4. 88 9. 74 Check Date 11/20/– Net Pay 827. 69 4133. 32 8373. 86 140-O'NEILL, Joseph Tyler Gross Pay 2307. 69 9230. 76 51923. 03 51-Administrative FIT 70. 38 596. 52 6712. 52 Married Acct. 51 SIT 70. 85 283. 40 1594. 05 W/H 3 897-04-1534 Soc. Sec. —OASDI 143. 08 572. 32 3219. 24 Pay Periods 26 Medicare—HI 33. 46 133. 84 752. 88 Salary 2307. 9 CIT 90. 6 9 362. 76 2040. 57 Hourly Rate Group Ins. 27. 00 54. 00 256. 50 Reg. Hours Union Dues O. T. Hours Simple Plan 700. 00 700. 00 700. 00 Check Number 707 Employee SUTA 2. 08 8. 32 46. 74 Check Date 11/20/– Net Pay 1170. 15 6519. 60 36600. 53 150-RUSSELL, Virginia Aloise Gross Pay 672. 4 2725. 88 8965. 88 52-Office FIT 11. 60 92. 86 734. 86 Single Acct. 52 SIT 20. 66 83. 68 275. 24 W/H 2 314-21-6337 Soc. Sec. —OASDI 41. 72 169. 00 555. 88 Pay Periods 26 Medicare—HI 9. 76 39. 54 130. 02 Salary 690. 00 CIT 26. 45 107. 14 352. 37 Hourly Rate Group Ins. 8. 10 16. 20 47. 70 Reg. Hours Union Dues O.T. Hours Simple Plan Check Number 708 Employee SUTA 0. 61 2. 46 8. 08 Check Date 11/20/– Net Pay 554. 04 2215. 00 6861. 73 160-RYAN, Norman Allen Gross Pay 1440. 00 5976. 00 20661. 30 54-Plant FIT 7. 27 118. 38 1188. 38 Married Acct. 54 SIT 44. 21 183. 47 634. 1 W/H 4 526-23-1233 Soc. Sec. —OASDI 89. 28 370. 51 1281. 00 Pay Periods 26 Medicare—HI 20. 88 86. 65 299. 59 Salary CIT 56. 59 234. 85 811. 98 Hourly Rate 18. 00 Group Ins. 16. 80 33. 60 197. 30 Reg. Hours 80. 00 Union Dues 8. 00 32. 00 104. 00 O. T. Hours Simple Plan 200. 00 200. 00 200. 00 Check Number 709 Employee SUTA 1. 30 5. 39 18. 1 Check Date 11/20/– Net Pay 995. 67 4711. 15 15926. 13 Current Quarterly Yearly 170-SOKOWSKI, Thomas James Gross Pay 2050. 00 8200. 00 24850. 00 54-Plant FIT 255. 46 826. 50 2828. 50 Single Acct. 54 SIT 62. 94 251. 76 762. 92 W/H 2 662-04-8832 Soc. Sec. —OASDI 127. 10 508. 40 1540. 70 Pay Periods 26 Medicare—HI 29. 3 118. 92 360. 35 Salary 2050. 00 CIT 80. 57 322. 28 976. 63 Hourly Rate Group Ins. 24. 00 48. 00 142. 50 Reg. Hours Union Dues O. T. Hours Simple Plan Check Number 710 Employee SUTA 1. 85 7. 40 22. 39 Check Date 11/20/– Net Pay 1468. 35 6116. 74 18216. 01 180-STUDENT Gross Pay 540. 00 2160. 0 7710. 00 52-Office FIT 12. 35 49. 40 458. 40 Single Acct. 52 SIT 16. 58 66. 32 236. 70 W/H 1 555-55-5555 Soc. Se c. —OASDI 33. 48 133. 92 478. 02 Pay Periods 26 Medicare—HI 7. 83 31. 32 111. 80 Salary CIT 21. 22 84. 88 303. 00 Hourly Rate 7. 50Group Ins. 6. 30 12. 60 45. 00 Reg. Hours 72. 00Union Dues O.T. Hours Simple Plan Check Number 711 Employee SUTA 0. 49 1. 96 6. 96 Check Date 11/20/– Net Pay 441. 75 1779. 60 6070. 12 190-WILLIAMS, Ruth Virginia Gross Pay 5733. 33 15993. 33 52-Office FIT 738. 24 2344. 24 Single Acct. 52 SIT 176. 02 491. 00 W/H 0 518-30-6741 Soc. Sec. —OASDI 355. 7 991. 59 Pay Periods 26 Medicare—HI 83. 12 231. 89 Salary 1223. 08 CIT 225. 33 628. 55 Hourly Rate Group Ins. 28. 80 88. 20 Reg. Hours Union Dues O. T. Hours Simple Plan Check Number Employee SUTA 5. 16 14. 39 Check Date Net Pay 4121. 19 11203. 47

Bibliography and Description of Theoretical Framework and Methods Essay

Bibliography and Description of Theoretical Framework and Methods - Essay Example In addition, the interviews were conducted on the third stage amongst transnational migrant workers in the creative knowledge sector. These were aimed at collecting information about their reasons behind their settlement at certain areas and the factors that aided their decision making process. The results derived from the empirical surveys were then synthesized in order to identify the attracting and retaining qualities of the BMR. The study has used a SWOT analysis to the data obtained concerning the BMR (135). The study identifies job, career and education opportunities as the main motivational factors for the settlement of transnational migrant workers (136). On the other hand, hard and soft factors influence the leaders and managers decisions to locate businesses in the BMR. In this study, the researcher analyses the urban planning and territorial systems, which have realized changes as a result of the urbanization process (15). This is evident from the increased commercial exchanges and the integration of work as well as financial markets. Moreover, an improvement in communication and a readjustment in the urban hierarchy are predominant. The researcher employs a bibliographical review to assess urbanization and reconfiguration in Spanish and Portuguese cities. This mainly involves reviewing published works of certain authors and other joint works. A cautious approach is taken to ensure only studies of metropolises that have been analyzed in a European, Iberian or nationally are used (17). From these studies, the urban changes that have transpired over the past decades are highlighted. In addition, the study examines the effects of compartmentalization of land use, fragmentation and the role of transport networks in urban areas (18). A field study is e mployed, which enables the researcher to gather information concerning urban and territorial planning. The information

American Military English Assignment Example | Topics and Well Written Essays - 1500 words

American Military English - Assignment Example 1. Students will view the animated graphics. 2. He will ask the participants to identify the different symbols. 2. Participants will give the name of the different symbols. 3. Participants will give the meaning of each alphabet which was presented in the computer monitor. 3. Students will boot the computer and open the HyperStudio presentations. 4. He will ask the participants to give the meaning based on military operations settings 4. Let them give the meaning. 5. The teacher will ask the participants to give the proper sound of each alphabet with assigned meaning. 5. Participants will pronounce the words presented on the monitor. 6. He will allow the participants to view the movie for familiarizations of sounds (Pronunciation). 6. The participants will view and listen to the movie. 7. The teacher will ask the participants to view the new animation and read the alphabet symbols with the assigned word. 7. The participants view the animations and read the alphabet symbols with the assigned word. 8. The teacher will ask the participants to spell out the symbols of the English alphabet with word meaning. 8. Participants will enumerate the symbols of the English alphabet with word meaning. 9. The teacher will ask the participants if they usually encountered the word meaning in every operation. 9. Participants will explain their previous experience with alphabet symbols with the assigned word. 10. The teacher will ask the participants to try out different animation and graphics 10. Let them do another designed animations. VII. Evaluation: A. Give at least five different symbols of the English alphabet with word meaning you encountered in the discussions. 1. _______________________ 4. _______________________ 2....This can further be enhanced with the use of HyperStudio which is a multimedia software program system using McIntosh computers. The delivery of the lesson requires having a copy of HyperStudio and tutorial running simultaneously on a preferable McIntosh computer system. This will allow receipt of help from McIntosh when assistance is necessary.1 The "Table of Contents," located at the left of this page, allow you to skip those parts of the program that you already feel comfortable with. If you already understand how to insert text into a Word document you do not need to waste your time reading how to do it again here. For those of you that would like to take this tutorial step by step, there is a "Next" button at the end of every page that will take you to the next page in the tutorial. Good luck, have fun, and most of all, do not be afraid to explore HyperStudio. We have covered most of the basics for creating effective hyperlinked presentations, but we do not have space to cover all of the wonderful tools thatHyperStudio comes with. Try new buttons and shortcuts to see what happens. A new stack in HyperStudio is akin to a stack of index cards. Your presentation will be a "stack" of these index cards placed one on top of the next. A stack is the entire presentation, made up of those cards. The first step in getting HyperStudio rea

Will Globalisation Lead to the End of the 'Third World' Essay

Will Globalisation Lead to the End of the 'Third World' - Essay Example Globalisation has been termed as the key to end poverty and gaining of financial stability in the countries all over the world. Globalisation can be simply termed as the increasing of relationships between culture, people and economic activities. Globalisation is characterised by more cheaper trading fees like exports and imports. In many instances globalisation is referred to as economic globalisation. Economic globalisation is the global distribution of produced goods and services. With globalisation, freedom to trade and to business has become a norm in the globe (Bhagwati, 2004). Countries are given the opportunity to trade with all other countries across the globe. It is further facilitated by the reduced fees of levies, taxes and import quotas. Prior to globalisation, the global economy was controlled by specific groups. In those days, the freedom to trade was not a norm. Business people had to pay heavy fees to governing bodies just to operate a small business. In the days of cold war, global trade was very expensive and biased. It is due to this that the global economy was growing at a very slow rate (Blomsrom & Hettne, 1984). The prices of exporting and importing products were high enough to hinder an ordinary merchant to conduct the business. This left militaries and governments as the only bodies with a comfortable run in the global market. It is during this period that many counties failed to grow economically and remained in bad economic positions up to today. However, with globalisation the economic trend of these third world countries is changing significantly. With economic and trading freedom, third world countries are striving to get an economic advantage in the global economy. Is this trend purely caused by globalisation? This paper will focus on the impacts that globalisation has brought to the third world countries. It will also look at the future of the third world countries under globalisation, and if globalisation will lead to the end of the third world. It was predicted that there would be a rapid development in Asia, Africa and Latin America. The growth would be enough to bridge the gap between the developing and developed states. According to Chew & Denemark (1996) the gap will be reduced until to the level that it would be insignificant and meaningless. This will provide a level ground of trading among all nations. These developments are said to be most beneficial to the poorest nations. In Africa, Asia and Latin America the desperation of success is growing each and every day among individuals. With the success trail made easier by globalisation, everyone in the developing nations see a future of success in them (De Beer & Swanapoel, 2000). This leads to innovation and entrepreneurship among them. If the trend of striving for success continues in the third world countries, third world countries will be no more. However, some critics argue that the development of third world countries in not due to globalisatio n but the need to get better lives. As much as the argument holds some truth, the developing global economy also has a crucial role in the success of developing countries. Globalisation has opened many opportunities for a global development. However, these opportunities are not evenly distributed because some states are being incorporated in the global economy more rapidly than the others (Burnell, 2008). This is mainly caused by the difference in governance of financial positions of the nations. With proper policies third countries have a probability of having the greater piece of the cake in the global economy. For instance, in the 1970s and 1980s Africa and Latin America implemented economic policies which focussed more on internal financial development. What followed was

The Management of Navistar International Corporation Coursework

The Management of Navistar International Corporation - Coursework Example On the contrary, the MD&A of the Oshkosh Corporation does not contain the justification for the inclusion of the MD&A section of the organization’s annual financial report, rather going directly into giving the information related to the nature of the company and its operations. On the other hand, the MD&A section of the Oshkosh Corporation has provided a section titled general, under which all the operations and the products that the company is involved in producing and availing to the market, both locally and internationally, are explained (Oshkosh Corporation, 32). This is completely different from the organization of the MD&A for Navistar International Corporation, which goes directly into the executive summary section, which focuses on the previous targets and goals that the organization had set, and the achievements that the organization has made in relation to these goals and targets. The other notable point where the MD&A’s for these two organizations differ is in the presentation of the specific financial information associated with the direct benefit of the shareholders. The MD&A of the Oshkosh Corporation provides the information related to the Earnings per Share (EPS) for the financial year ending 2014, by declaring that the earnings per share for its shareholders in the full year of 2014 was $3.61, which was a notable increase in from the initial estimated range of $3.10 to $3.40 per share (Oshkosh Corporation, 32). This represents an increase in the actual EPS for the shareholders by $0.21 per share. The MD&A of the Oshkosh Corporation has also provided information related to the reinstated dividends to the shareholders, as well as the great milestone made by the company which managed to repurchase 8.3 million shares of Common Stock that served to increase the earning per share for the shareholders of this organization by $0.15 in 2014.

Abnormal psychology-analyzing psychiatric cases Assignment

Abnormal psychology-analyzing psychiatric cases - Assignment Example Axis IV: problems with primary support group (case study does not mention that she has any friends or family), occupational problems (job loss, discord with boss). She will also be facing problems with the legal system because she will be in trouble fro grand theft because of the $250,000. The exact cause is not known. Some factors can generate depression and it can be associated with general medical conditions like diabetes, carcinomas, stroke or other problems. Some think heredity plays a part. Some research shows a change in the neurotransmitters of the brain and major life stresses. A. Major Psychiatric Symptoms: intense fear, experienced trauma at mothers hand, decrease in emotional responsiveness (school, other activities decreased), experiences where she felt "unreal", avoids mother, insomnia, suicidal ideation, taking too much responsibility for the fight with her mother (two years ago). No medical challenges have been reported for Major Depressive Episode. The DSM-Iv shows abnormalities that came from the laboratory (p. 324) which include sleep EEG abnormalities. General medical conditions can happen because of the trauma but nothing else is known about Acute Stress Disorder except in the way it works with Post Traumatic Stress Disorder. The individual has so many physical complaints that it is difficult to figure them out. According to the DSM-IV physical examination has not developed objective findings for the physical ailments (p.

Statistical regression Statistics Project Example | Topics and Well Written Essays - 750 words

Statistical regression - Statistics Project Example s sustainable development through the prospering of economy is the key ideology of the United States because sustainable development is the road map to justify the economical growth. This means poverty issues, minimum wage rate and new employment would be the key factors to determine the prosperity of lifestyle of the population for any nation in the long run (Corsetti et al, 2011). The decay of economic growth in the United States has been believed to be of a product of different factors like unemployment rate, consumer price index and inflation control. The economical theory of any healthy market is to keep the flow of capital in the market and it would get stagnated or decline with reduced household disposable income, increased consumer price index and decreased wage rates and employee compensation(Corsetti et al, 2011). The various factors may be reviewed as under: i. GDP & Consumption: Gross Domestic product specifies the market value of the total accepted and recognized final commodities produced over a given time. It represents government spending, exports and consumption. Consumption the largest component of GDP includes the private or household expenditure on goods and private investments also. Investments indicate how the industries invest on manpower and machinery which might act to reduce unemployment and encourage cash flow and production. Increased household expenditure also means that people have the buying power and are maintaining that in spite of inflation. ii. Inflation & Wage rates: refers to the general price of the commodities and services in an economy over time. This means when inflation raises purchasing power of unit money will fall and unless the wage rate increases it will be difficult to purchase the same service over time(Corsetti et al, 2011)( Devereux et al, 2003). Econometric and Social analysis are done by time series data points. Time series is an array of data points which are measured at uniform time intervals to calculate

Organic Food Production Values Essay Example | Topics and Well Written Essays - 2500 words

Organic Food Production Values - Essay Example Any substance that is formulated or manufactured by a chemical process, or by a process that results in a chemical change in a substance extracted from a naturally occurring plant animal or mineral source, is termed a synthetic material. The main emphasis of organic farming is to minimize air, soil and water pollution. Animal and crop wastes, botanical, biological or non-synthetic pest control methods are used in organic farming. When required only permissible synthetic material that can be quickly broken down by oxygen and sunlight are used. Alternative methods to increase soil fertility such as crop rotation, tillage and cultivation practices, cover crops, and natural products such as natural fertilizers and pesticides are used. To be used for organic farming, a plot of land has to be free from the use of prohibitive substances for a minimum period of three years before the harvest of an organic crop. Organic farming, therefore, takes a long start-up period. â€Å"Organic foods are produced according to certain production standards. For crops, it means they were grown without the use of conventional pesticides, artificial fertilizers, human waste, or sewage sludge, and that they were processed without ionizing radiation or food additives. For animals, it means they were reared without the routine use of antibiotics and without the use of growth hormones. In most countries, organic produce must not be genetically modified.† (Wikipedia) The Biodynamic Movement founded by Rudolf Steiner is the main concept behind organic farming. Conceived in the 1920s, biodynamic agriculture is the oldest consciously organic approach to agriculture. Biodynamic agriculture is stricter in its requirements for on-farm self-sufficiency, in terms of manure, compost and animal feed, than other types of organic farming.

Fight Club Essay Example for Free

Fight Club Essay The 1999 film, Fight Club, is controversial in the sense that it can be interpreted at a superfluity of angles. However, the effectiveness of the final scene to reflect the narrator’s catharsis is indisputable as it is accompanied by the song â€Å"Where is My Mind† by The Pixies. The song itself is vital to the ending scene and ultimately the entire film. The lyrics are significant to the narrator’s inner turmoil, not only throughout the film, but also at the concluding moment and the auditory elements parallel the events and emotions of the concluding scene. Fight Club centers around an unnamed narrator who projects his unconscious identity as a separate character, Tyler Durdin. Tyler frees the narrator from his former pretenses of life regarding society through self destruction. The narrator burns his house, quits his job, and beings to live recklessly, seemingly by coincidence. He subconsciously rids himself of all worldly possessions. Together, Tyler and the narrator form Fight Club an underground group that thrives on destruction of themselves and government establishments. As the narrator gets weaker and less powerful, Tyler gets stronger and better looking, symbolizing his strengthening id. Towards the end of the film, the narrator comes to the realization that he is Tyler. The ending scene puts the narrator and Marla, a woman with whom he has an on again-off again relationship, at the highest story of a city building, holding hands and watching the city collapse around them. The music as it appears in the final scene is essential to the conclusion of the film The lyrics, â€Å"where is my mind,† plays at the very closing moment. The words reflect the state of the character’s mind during the entire film and especially at the final scene. As he rids himself of all superficiality and society’s values, he is freed from his dangerous alter ego and his apparent schizophrenia and left with an open mind. â€Å"Where is my mind,† speaks to the separation between his conscious and subconscious into two people as well as his newfound freedom from materiality. The narrator experiences a â€Å"rebirth† from his prior lifestyle into pure existentialism, a state of being where he is now able to award meaning to his life, rather than society assigning meaning. The auditory elements of the song run parallel to the occurrences of the concluding scene. The song features loud, aggressive, and disharmonic music which is comparable to the city’s crashing buildings and demolition. There is a melodic undertone of chorus voices singing which is reflective of the narrator and Marla’s calmness and almost happiness, it seems, during the outside devastation.

Mission statement organizations vision translated into written form

Mission statement organizations vision translated into written form Mission  Statement A mission statement is an organizations vision translated into written form. It makes concrete the leaders view of the direction and purpose of the organization. For many corporate leaders it is a vital element in any attempt to motivate employees and to give them a sense of priorities. (1) A mission statement should be a short and concise statement of goals and priorities. In turn, goals are specific objectives that relate to specific time periods and are stated in terms of facts. The primary goal of any business is to increase stakeholder value. The most important stakeholders are shareholders who own the business, employees who work for the business, and clients or customers who purchase products and/or services from the business. A mission statement  is a brief description of a companys fundamental purpose. A mission statement answers the question, Why do we exist? (1) The mission statement articulates the companys purpose both for those in the organization and for the public. For instance, the mission statement of Canadian Tire reads (in part): Canadian Tire is a growing network of interrelated businesses Canadian Tire continuously strives to meet the needs of its customers for total value by offering a unique package of location, price, service and assortment. The mission statement of Rivercorp, business development consultants in Campbell River, B.C., is: To provide one stop progressive economic development services through partnerships on behalf of shareholders and the community. As you see from these two mission statement samples, mission statements are as varied as the companies they describe. However, all mission statements will broadly describe an organizations present capabilities, customer focus, activities, and business makeup (5). The difference between a mission statement and a  Strategic Intent  is that a mission statement focuses on a companys present state while a Strategic Intent focuses on a companys future. Every business should have a mission statement, both as a way of ensuring that everyone in the organization is on the same page and to serve as a baseline for effective business planning Mission statements often contain the following Purpose and aim of the organization The organizations primary stakeholders: clients, stockholders, congregation, etc. Responsibilities of the organization toward these stakeholders Products and services offered So, when you are preparing your Mission Statement remember to make it clear and succinct, incorporating socially meaningful and measurable criteria and consider approaching it from a grand scale. As you create your Mission Statement consider including some or all of the following concepts. The moral/ethical position of the enterprise The desired public image The key strategic influence for the business A description of the target market A description of the products/services The geographic domain Expectations of growth and profitability Strategic Intent A Strategic Intent  is sometimes called a picture of your company in the future but its so much more than that. Your Strategic Intent is your inspiration, the framework for all your strategic planning. A Strategic Intent may apply to an entire company or to a single division of that company. Whether for all or part of an organization, the Strategic Intent answers the question, Where do we want to go? What you are doing when creating a Strategic Intent is articulating your dreams and hopes for your business. It reminds you of what you are trying to build. While a Strategic Intent doesnt tell you how youre going to get there, it does set the direction for your business planning. (For more on the role of your Strategic Intent in business planning, Thats why its important when crafting a Strategic Intent to let your imagination go and dare to dream and why its important that a Strategic Intent captures your passion. Unlike the mission statement, a Strategic Intent is for you and the other members of your company, not for your customers or clients. Corporate vision is a short, succinct, and  inspiring  statement of what the organization intends to become and to achieve at some point in the future, often stated in competitive terms. Vision refers to the category of intentions that are broad, all-inclusive and forward-thinking.   It is the image that a business must have of its goals before it sets out to reach them.  It describes aspirations for the future, without specifying the means that will be used to achieve those desired ends. Warren Bennis, a noted writer on  leadership, says: To choose a direction, an executive must have developed a mental image of the possible and desirable future state of the organization. This image, which we call a  vision, may be as vague as a dream or as precise as a goal or a mission statement. A  strategic intent  is a companys vision of what it wants to achieve in the long term. It must convey a significant stretch for your company, a sense of direction, discovery, and opportunity that can communicated as worthwhile to all employees. It should not focus so much on todays problems, which are normally dealt with by company visions and missions, but rather on tomorrows opportunities. To achieve great things, you need ambitious visions. And it does not matter that vision cannot be laid out in details. It is the direction that counts. Mission Vision Goals Figure 1.0 Its significance on the Organization à ¢Ã¢â€š ¬Ã‚ ¢ Visions incorporate goals for the future: but whose goals? Make sure the goals set out by your organization are shared by the community you serve. à ¢Ã¢â€š ¬Ã‚ ¢ Visions are often value-laden statements. Values should be broad and inclusive to incorporate as many people and perspectives as possible. à ¢Ã¢â€š ¬Ã‚ ¢ Visions should be optimistic and inspiring: to you, organization staff, and the community you serve. We believe in the equality of all people, regardless of race, class, nationality, gender, or sexual orientation. (2) In short, the mission guides the organization in its daily work, and the vision inspires the organization and the community to never give up on its future goals. Vision Mission Values Strategic Goals Tactics Figure 2.0 (5) Strategic Business Management and Planning The Strategic Position Strategy in Action Strategic Choices Capability Environment Culture Purpose Corporate Level Business Level Innovation Evaluation International Processes Organising Resourcing Changing Practice Figure 3.0 The Exploring Corporate Strategy model (4) Strategic Position: Understanding the strategic position is concerned with identifying the impact on strategy of the external environment, an organizations strategic capability and the expectations and influence of stakeholders. The sort of questions this raises are central to future strategies. The Environment Environment plays an important role in building up the strategies and how it affects the organisation strategies and goals looking out for the opportunities and threats from the outer world. Therefore it is very important to evaluate the environmental impacts on the organization. The capabilities Capabilities depends upon the resources and competences within the organization. One way of thinking about the strategic capability of an organization is to consider its strengths and weaknesses. Look for the core competences and USPs which the competitors will find difficult to imitate. Purpose The major influences of stakeholder expectations is organizations purposes. Purpose is summarized in an organisations vision, mission and values. This is important since it clarifies who should the organization serve and how should it work. this reflects the corporate social responsibilities and ethics. Culture These influences directly either on organizational, sectoral or national. Corporate Governance Corporate Governance is concerned with the structures and systems of control by which managers are held accountable to those who have legitimate stake in an organization. (4) There are many other reason which has made its presence an important issue for the organization. Out of which the three main reasons are as follows; The separation of ownership and management control which means that the organization works with hierarchy or within the chain of governance. This chain basically represents those groups that influence an organization through their involvement in either ownership or management of an organization. Scandals by the corporate have increased a lot of public debate about different parties in the governance chain should interact and influence each other. Most notable here is the relationship between shareholders and the boards of businesses as well as relationship between government or public funding bodies and public sector organizations. Increased accountability to wider Stakeholder interests has also come to be increasingly advocated; in particular the argument that corporations need to be more visibly accountable and responsive , not only to owners and managers in the governance chain but to wider social interest. Governance Structure Strategic Purpose Social responsibility and ethics Stakeholder expectations Figure 4.0 Influences on strategic purpose (4) The governance chain explains completely the roles and relationships of different groups which are present in the governance of an organization. The chain is very simple to understand it is similar like a family tree. It has shareholders, family members, managers and a board. It is a large and publicly quoted organization with more investors layers as well. Hence good corporate governance can be achieved only if it is an embedded part of corporate life: part of the DNA of the organisation, its internal processes and the way it makes information available externally. In many countries most companies are run mostly for the benefit of the shareholders, the rightful owners.  But there is another model, where companies are run for the benefit of other significant groupings as well such as customers, the general public or employees. This is the stakeholder model. Choosing a board for each of these models or something in between requires people with different backgrounds and outlooks. The following table  compares the shareholder and stakeholder models: Shareholders Stakeholders Maximize shareholder value and look after shareholder interests Look after all stakeholder interests, especially public Seek profitability and efficiency Look for survival, long term growth, and stability Hard-nosed and commercial Less concerned with profit than value for money A Stakeholders mapping can be used appropriately to understand the stakeholders influence. Stakeholder mapping can define his expectations and power and helps in understanding political priorities. It emphasizes the importance of two issues: Interest of the stakeholder group on organizations purposes and choice of strategies Power of stakeholders to actually do it They are described in a quadrant of four different types based on level of interest and their power, as follows Figure 5.0 Stakeholder Mapping Low High High A Minimal Effort C Keep satisfied B Keep Informed D Key Players Level of Interest Power (7) Non Profit Organizations A  non-profit organization  is an  organization  which does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals.  Examples of NPOs include charities (i.e.  charitable organizations),  trade unions, and public  arts  organizations. Most governments and government agencies meet this definition, but in most countries they are considered a separate type of organization and not counted as NPOs. They are in most countries exempt from  income  and  property taxation. Profit Organizations An  organization  is a social arrangement which pursues collective goals, controls its own performance, and has a boundary separating it from its environment. It is a business which has a primary goal of making profit and a proposed goal such as helping the environment. Differences between Profit and Non-profit Organization Ownership is the quantitative difference between for- and not-for-profit organizations. For-profit organizations can be privately owned and may re-distribute taxable wealth to  employees  and  shareholders. By contrast, not-for-profit organizations do not have owners. They have controlling members or boards, but these people cannot sell their shares to others or personally benefit in any taxable way. While they are able to earn a profit, more accurately called a surplus, such earnings must be retained by the organization for its self-preservation, expansion and future plans. Earnings may not benefit individuals or stake-holders. While some non-profit organizations put substantial funds into hiring and rewarding their internal corporate leadership, middle-management personnel and workers, others employ unpaid volunteers and even executives may work for no compensation. However, since the late 1980s there has been a growing consensus that nonprofits can achieve their corporate targets more effectively by using some of the same methods developed in for-profit enterprises. These include effective internal management, ensuring accountability for results, and monitoring the performance of different divisions or projects in order to better benefit from their capital and workers. Those require satisfied management and that, in turn, begins with the organizations mission There are a variety of perspectives, models and approaches used in strategic planning. The way that a strategic plan is developed depends on the nature of the organizations leadership, culture of the organization, complexity of the organizations environment, size of the organization, expertise of planners, etc. For example, there are a variety of strategic planning models, including goals-based, issues-based, organic, scenario (some would assert that scenario planning is more of a technique than model), etc. Goals-based planning is probably the most common and starts with focus on the organizations mission (and vision and/or values), goals to work toward the mission, strategies to achieve the goals, and action planning (who will do what and by when). Issues-based strategic planning often starts by examining issues facing the organization, strategies to address those issues and action plans. Organic strategic planning might start by articulating the organizations vision and values, an d then action plans to achieve the vision while adhering to those values. Some planners prefer a particular approach to planning, eg, appreciative inquiry. Some plans are scoped to one year, many to three years, and some to five to ten years into the future. Some plans include only top-level information and no action plans. Some plans are five to eight pages long, while others can be considerably longer. For-profit and nonprofit business plans have many similarities. For that reason, nonprofit personnel would benefit from reading the links in the section above, For-Profit Business Planning. Some of the terms are different, but in most cases they can readily be translated into words more commonly used in the nonprofit sector. For example, balance sheet is what nonprofit call a statement of financial position, profit and loss statement (or income statement) is essentially the same as a statement of financial activities, and so on. One of the key difference between a for profit and a non profit plan is the marketing section. In a for profit business, the served customers are generally those who provide the revenues needed to cover expenses and continue operations. For a non profit, often the served constituents do not provide this sustaining funding, and it must be sought from a third party donors. This means the marketing plan must describe both how the organization will communicate its services to its service target market and how it will communicate its need for funding to its funding target market. This means detailing these two separate marketing messages and two strategies for marketing.   Another key difference is the non profit part of the business plan. Financial plans for a non profit do not have to show net profit, and, if they do, there must be some explanation of what those retained earnings will be used for. They cannot be distributed as dividends, as the organization is technically owned by the public and not by the directors or board. However, profits can be accumulated for the purposes of creating an endowment or capital fund for future expenditures. An accountant should be consulted for any decisions of this nature.   International dimensions of strategic business management and planning Going global is one of the key visions of most of the organizations. Choosing globalization increases the option for the organizations range of products or services and how to manage across the borders. Through international strategy framework it becomes achievable in a better way. International strategy as the core theme, depends upon two things, the external environment and organizational capabilities. If you see the figure 6.0 it focuses more on internationalisation drivers and on the capabilities side it emphasises on international and national sources of advantage. Figure 6.0 International strategy framework Internationalisation drivers Market selection Sources of competitive advantage Mode of entry International Strategy (4) Market Drivers Similar customer needs Global customers Transferable marketingInternationalisation Drivers Figure 7.0 Internalisation Drivers International Strategies Cost Drivers Scale economic Country-specific differences Favorable logistics Government Drivers Trade Policies Technical Standards Host Government Policies Competitive Drivers Interdependence between countries Competitors global strategies (4) Market globalization drivers There is a general belief that several markets are converging around the world. There are several reasons for this. First, the convergence of Gross National Product (GNP) per capita in the developed world is leading to a convergence in markets sensitive to wealth and level of income such as passenger cars, television sets, and computers. Second, there is evidence to suggest that in some industries, customers tastes, perceptions, and buying behaviours are converging, and that the world is moving towards a single global market that is basically Western and, more specifically, North American. In a landmark article titled The globalization of markets Levitt (1983) predicted that globalization drivers such as new technology would lead to homogenization of consumer desires and needs across the world. He argued that this would happen because generally consumers would prefer standard products of high quality and low price to more customized but higher-priced products. Third, in the quest to build a global brand and company image, multinational firms are increasingly favouring a global standardization of marketing and advertising efforts. This does not mean identical marketing and advertising campaigns, but the use of similar themes that send the same message across the world. Recent developments in broadcast media, particularly direct-broadcast satellite and international media, are making this more possible. CNN, for example, broadcasts standard adverts around the world. Cost globalization drivers Several key cost drivers may come into play in determining an industry globalization level. One key factor is global scale economies. That is, the costs of producing a particular product or service are often subject to economies or dis-economies of scale. Generally, economies of scale arise when a product or a process can be performed more cheaply at greater volume than at lesser volume. This is often the case when the product or service is standardized; hence it becomes hard for multinational firms to differentiate themselves, and cost becomes key in achieving and sustaining a competitive advantage. Producing different products for different countries leads to higher cost per unit. This is because multinational firms serving countries with separate products may not be able to reach the most economic scale of production for each countrys unique product. Multinational firms could reduce the cost by using common parts and components produced in different countries. Another factor is sourcing efficiencies. Global sourcing efficiencies may push multinational firms towards a global strategy. The prices of key resources used in the production process have a strong impact on the cost of the product or service, the cost of inputs depends on the bargaining power of the firm with their suppliers. For example, large firms purchasing large volumes have more clout with their suppliers than their small rivals. Hewlett-Packard (HP) is a good example. In the past, country-level subsidiaries used to solicit bids for insurance coverage independently. Each subsidiary chose the local provider who bid less than the competition. However, HP now belongs to a global insurer-insured pool which provides rebates based on business volume. In addition, as noted earlier, some countries provide a cost advantage because of low cost of raw material, low cost of labour, or low cost of transport because of location. Thus multinational firms locate their activities in different countries to benefit from these advantages. Further, in sectors where transportation cost is low, closeness to customers is not important, and urgency to distribute the product is low, multinational firms tend to concentrate their production in large plants producing large-scale products. Finally, high cost of product development drives multinational firms to focus on core products that have universal appeal to control cost. Government globalization drivers Governments have different policies for different industries. While (as discussed above) the general trend is lower trade barriers and less regulation, for a few sectors trade barriers are prohibitive and highly regulated by governments. In addition to trade barriers and regulations, technical standards are becoming similar around the world. For example, several countries have accepted new international accounting norms and standards. In Europe, the International Accounting Standards (IAS) are quickly becoming the norm. This will allow direct cross-border comparison of financial statements, and facilitate communication between subsidiaries and the centre. Companies like Nokia, the Allianz group, and Novartis are working to bring about a convergence of US accounting standards with IAS. Competitive drivers Because of tight interlinks between key world markets, intense competition across countries, and the continuous increase in the number of global competitors, multinational firms are adopting a globally centred rather than nationally centred strategy. According to George Yip, the increase in interactions between competitors from different countries requires a globally integrated strategy to monitor moves by competitors in different countries. He notes that by pursuing a global strategy, competitors create competitive interdependence among countries. This interdependence forces multinational firms to engage in competitive battles and to subsidize attacks in different countries. Cross-subsidization is only possible if the multinational firm has a global strategy that monitors competitors centrally rather than on a country-by-country basis. Globalized competitors drive industries to adopt a global strategy. Yip noted that when major competitors, especially first movers, use a global strategy to introduce customers to global products, late movers adopt the same strategy so as to achieve economies of scale or scope and other benefits associated with adopting a global strategy. Last, the ability to transfer competitive advantage globally drives multinationals to adopt a global strategy. For example, IKEA succeeded in transferring its locally developed advantage to a global market. Conversely, sectors where the competitive advantage is locally rooted and hard to transfer across countries, multinationals tend to adopt an international strategy rather than a global one. (8) Strategic Management Strategic Management is a term which underlines the importance of managers with regards to the company strategy. Strategy needs to be defined by the people especially the managers who also implement them. Strategic Management involves a greater scope than that of any one area of operational management. It is characterised in way it makes easy for the managers to make decision and judgement based on the conceptualisation of difficult issues. Corporate strategy is defined as the identification of the purpose of the organization and the plans and actions to achieve that purpose. Corporate strategy consist of two main elements: corporate level strategy and business level strategy .See figure 7.0 At Corporate Level: All the decisions need to be taken over what business the company is in or should be in. The culture and leadership of the organization are also important at this broad general level. Corporate strategy is the pattern of major objectives, purpose or goals and essential policies or plans for achieving those goals, stated in such a way as to define what business the company is in or be in and the kind of company it is or be. (9) At Business Level: corporate strategy is more alarmed with the competing for customers, generating value from the resources and the underlying principle of the sustainable competitive advantages of those resources over rival companies. Figure 8.0 The essence of corporate strategy At the individual business level: How do we complete successfully? What is our sustainable competitive advantage? How can we innovate? Who are our customers? What value do we add? At the general corporate level: What business are we in? What business we should be in? What business our basic directions for the future? What is our culture and leadership style? What is our attitude to strategic change? What should it be? What is the purpose of the organization? And what are our strategies to achieve this? (10) The three main areas of strategy At both the levels of corporate strategy every organization has to manage its strategies in three main areas: Organizations internal resources; External environment within the area of organization operates; Organizations ability to add value to its organizations process. Resources Strategy Resources of any organization includes human resource skills, investors and the capital. Organizations need to build a good strategies to optimise the use of the resources. In particular, it is essential to investigate the sustainable competitive advantage that will allow the organization to survive and prosper against competition. Environmental strategy Environment encompasses all the aspect external to the organization itself: not only the economic and political circumstances, which depends place to place but competitors, customers and suppliers, who may vary widely around the world, but also competitors, customers are particularly important here. Hence organizations therefore needs to develop corporate strategies that are best suited to their strengths and weakness in relation to the environment in which they operate. Adding Value Apart from environment and resources organizations still need to add value to the supplies brought into the organization. For long term survival, an organization take their supplies seriously and then deliver its output to its customers. The main purpose of corporate strategy is to make the organization create and add vital values to make sure the organization adapts the changes and continue to add value in future. Core areas of Corporate Strategy There are three core areas of corporate strategy are strategic analysis, strategy development and strategy implementation. Strategic analysis: The organization, its mission and objectives have to be examined and analysed. Corporate strategy provides value for the people involved in the organization, its stakeholders but its the managers who decide the objectives of the organization. They also analyse the resources and examine the objectives as well as the relationship with the environment. Strategy development: A strategy options has to be developed and then the right has to be selected. To be successful, the strategy is build upon a particular skills of the organization and the special relationship that it has or can develop with the other outside suppliers, customers, distributors and government. Strategy implementation: The selected options now has to be implemented and the organization will find many other difficulties in terms of motivation, power relationships, government negotiations, company acquisitions and many other matters. Hierarchical Characteristics of Strategy Strategy can be formulated on three different levels: Corporate level Business unit level Functional or Operational level, While strategy may be about competing and surviving as a rum, one can argue that products, not corporations compete, and products are developed by business units. The role or the corporation then is to manage its business units and products so that each is competitive and so that each continues to corporate purposes. While the corporation must manage its portfolio of businesses to grow and survive, the success of a diversified firm depends upon its ability to manage each of its product lines, While there is no single competition to Textron, we can talk about the competitors and strategy of each of its business units. In the finance business segment, for example, the chief rivals ate major banks providing commercial financing. Many matagers consider the business level to be the proper focus for strategic planning. Corporate Level Strategy Corporate level strategy fundamentally is concerned with the selection of businesses in which the company should compete and with the development and coordination of that portfolio of

Michael Jordan: King Of The Court :: essays research papers

Michael Jordan: King of the Court   Ã‚  Ã‚  Ã‚  Ã‚  When I began my report I didn’t know much about Michael Jordan, but I did know that he was “undoubtedly the greatest player in the history of the NBA'; (“Michael Air Jordan'; 1). It seemed like every time I heard the word basketball I also heard the name Michael Jordan. There’s just no avoiding him. If you are watching television you might see him playing basketball or golf. If you were reading a magazine there will probably be an advertisement with his picture. If you were walking down the street you might see a kid wearing Air Jordan shoes or a Bulls jersey with “JORDAN'; on the back of it. This man is probably as recognizable as the Pope. When we were asked to start thinking of our topics for our research papers Michael Jordan had just announced his retirement from basketball. There were all of these specials on the sports channels and the news so I had to find out what all the commotion was about. This is why I chose Michael Jordan to be the topic of my research paper. I hoped to find out how he became to be considered the greatest basketball player to ever play the game. I learned about a lot about Michael during the first week of my search since he was getting so much attention from the media at the time. When Michael Jordan was attending Laney High School in Wilmington, North Carolina nobody thought that he would ever turn out to be the player he is today let alone make it to the NBA. In fact, James Jordan, Michael’s father, actually thought that Michael’s best sport was baseball. His high school didn’t think he was so great at basketball either so they cut him from the varsity team when he was a sophomore. To Michael playing basketball in the NBA “seemed something of a distant dream'; (Halberstam 20), but even after he was cut from the varsity team Michael still practiced every day. Michael’s practice paid off in his junior and senior years when he was the best player on the varsity team. After high school Michael was off to the University of North Carolina where for three years he would have some amazing accomplishments in basketball. Perhaps Michael’s most memorable collegiate moment occurred while he was a freshman. On March 29, 1982 the University of North Carolina basketball team was facing off against the University of Georgetown in the national championship game. Michael Jordan: King Of The Court :: essays research papers Michael Jordan: King of the Court   Ã‚  Ã‚  Ã‚  Ã‚  When I began my report I didn’t know much about Michael Jordan, but I did know that he was “undoubtedly the greatest player in the history of the NBA'; (“Michael Air Jordan'; 1). It seemed like every time I heard the word basketball I also heard the name Michael Jordan. There’s just no avoiding him. If you are watching television you might see him playing basketball or golf. If you were reading a magazine there will probably be an advertisement with his picture. If you were walking down the street you might see a kid wearing Air Jordan shoes or a Bulls jersey with “JORDAN'; on the back of it. This man is probably as recognizable as the Pope. When we were asked to start thinking of our topics for our research papers Michael Jordan had just announced his retirement from basketball. There were all of these specials on the sports channels and the news so I had to find out what all the commotion was about. This is why I chose Michael Jordan to be the topic of my research paper. I hoped to find out how he became to be considered the greatest basketball player to ever play the game. I learned about a lot about Michael during the first week of my search since he was getting so much attention from the media at the time. When Michael Jordan was attending Laney High School in Wilmington, North Carolina nobody thought that he would ever turn out to be the player he is today let alone make it to the NBA. In fact, James Jordan, Michael’s father, actually thought that Michael’s best sport was baseball. His high school didn’t think he was so great at basketball either so they cut him from the varsity team when he was a sophomore. To Michael playing basketball in the NBA “seemed something of a distant dream'; (Halberstam 20), but even after he was cut from the varsity team Michael still practiced every day. Michael’s practice paid off in his junior and senior years when he was the best player on the varsity team. After high school Michael was off to the University of North Carolina where for three years he would have some amazing accomplishments in basketball. Perhaps Michael’s most memorable collegiate moment occurred while he was a freshman. On March 29, 1982 the University of North Carolina basketball team was facing off against the University of Georgetown in the national championship game.

Smallpox :: essays research papers

The Scourge of the World Nestled deep in the bowels of the Centers for Disease Control in Atlanta, Georgia, locked away in a blue and silver freezer lays what remains of humankind’s deadliest enemy. Neatly tucked away in a virology institute in Siberia, guarded twenty-four hours a day, lays it’s counterpart. No, not a man made weapon of mass destruction; just a natural born killer of man. This insatiable killer is known in the scientific community as the Variola Virus. To the layperson, it is called, smallpox. The smallpox virus first presented itself between three thousand and twelve thousand years ago, possibly in Egypt at the time of the Pharaohs (Preston44). There are two types of Variola virus, Variola Major and Variola Minor. Variola Minor is a mutated form of the Variola Major. Variola Minor was first discovered in Jamaica in 1863. Variola Minor is not the strain responsible for millions of deaths: only one percent of the people who contract Variola Minor die from the virus (Preston45). The classic virus, Variola Major is responsible for one in three deaths among the people who contract this form. The Variola virus has had more victims than any other infectious disease including the Black Death, in the Middle Ages (Preston44). Although â€Å"smallpox† was officially declared eradicated, by the World Health Organization, it is still a topic of great concern and controversy to many scientist and governments, and the virus is coveted by many terrorist organizations. The virus spreads through droplet infection, such as sneezing, or through contact with the dried scabs of a victim, or even their clothing. Patients infected with smallpox will often begin to show symptoms within nine to twelve days after exposure. The symptoms present themselves in an almost â€Å"flu† like state. Beginning with a high fever, back aches, chills, and headaches. The next stage of the disease produces a rash on the face, arms, legs, chest and back. In a few days, the rash turns to a blister-like pustule. In the following days, the virus attacks the eyes, lungs, throat, heart, and liver, which lead the patients’ to a painful death. If the infected person is lucky enough to live, through the disease, the victim is left scarred and permanently disfigured. Smallpox has been around for centuries, and spreads with alarming ease. The Spanish brought the disease to Mexico in the 1500’s where nearly three million Indians were infected and died (Buran). Smallpox :: essays research papers The Scourge of the World Nestled deep in the bowels of the Centers for Disease Control in Atlanta, Georgia, locked away in a blue and silver freezer lays what remains of humankind’s deadliest enemy. Neatly tucked away in a virology institute in Siberia, guarded twenty-four hours a day, lays it’s counterpart. No, not a man made weapon of mass destruction; just a natural born killer of man. This insatiable killer is known in the scientific community as the Variola Virus. To the layperson, it is called, smallpox. The smallpox virus first presented itself between three thousand and twelve thousand years ago, possibly in Egypt at the time of the Pharaohs (Preston44). There are two types of Variola virus, Variola Major and Variola Minor. Variola Minor is a mutated form of the Variola Major. Variola Minor was first discovered in Jamaica in 1863. Variola Minor is not the strain responsible for millions of deaths: only one percent of the people who contract Variola Minor die from the virus (Preston45). The classic virus, Variola Major is responsible for one in three deaths among the people who contract this form. The Variola virus has had more victims than any other infectious disease including the Black Death, in the Middle Ages (Preston44). Although â€Å"smallpox† was officially declared eradicated, by the World Health Organization, it is still a topic of great concern and controversy to many scientist and governments, and the virus is coveted by many terrorist organizations. The virus spreads through droplet infection, such as sneezing, or through contact with the dried scabs of a victim, or even their clothing. Patients infected with smallpox will often begin to show symptoms within nine to twelve days after exposure. The symptoms present themselves in an almost â€Å"flu† like state. Beginning with a high fever, back aches, chills, and headaches. The next stage of the disease produces a rash on the face, arms, legs, chest and back. In a few days, the rash turns to a blister-like pustule. In the following days, the virus attacks the eyes, lungs, throat, heart, and liver, which lead the patients’ to a painful death. If the infected person is lucky enough to live, through the disease, the victim is left scarred and permanently disfigured. Smallpox has been around for centuries, and spreads with alarming ease. The Spanish brought the disease to Mexico in the 1500’s where nearly three million Indians were infected and died (Buran).

Role of Women in Shakespeares Othello :: GCSE English Literature Coursework

Role of Women in Othello  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Throughout history the role of women has been heavily debated. Women have had to struggle for the rights they have today, even if some of us may still question if women really do have the same rights as a man. Whether it was getting the right to vote or even being able to join the work force, women have earned their place in society today. There are many avenues that you could take to see and understand the role of women throughout history. For this essay, we will look at William Shakespeare's Othello to see how he interputs women. There are three women in this play we can focus on. They are Desdemona, Bianca, and Emilia. As the story unfolds the roles of these women are set forth The first women that I will discuss is Bianca. Bianca would be known as a modern day prositute. By analizing her relationship with Cassio, it seems as though Bianca really wanted to have some sort of relationship with him. An example of this is in scence 3,act 4. It begins as Desdomona and Emilia exit as Bianca enters. Bianca begins to question Cassio about his whereabouts. "Bianca: 'Save you, friend Cassio! Cassio: What make you from home? How is't with you, my most fair Bianca? (I'faith,) sweet love was coming to your house. Bianca: And I was going to your lodging, Cassio. What,keep a week away? Seven days and nights, Eightscorce eight hours, and lovers'absent hours More tedious than the dial eightscorce times? O weary wreacking! Cassio: Pardon me, Bianca. I have this while withthis leaden thoughts been pressed, But I shall in a more continuate time Strike off this sorce of absence. Sweet Bianca, Take me this work out."(page 165 lines 190- 204) It is then that Cassio gives Bianca a "token" of his love. Upon reciving this "token", Bianca becomes highly offended. She then acusses Cassio of having anohter lover.I find this very hard to believe. How could Bianca of all people have the nerve to question someone's loyalty,whenit is her lack of loyalty that earns her money.The relationship between Bianca and Cassio is purely physical. Their relationship would fit the general sterotype, that women are only good for one thing.An example of this,lack of care, is when Iago and Cassio are talking about the relationship between Cassio and Bianca.

Identify the following components of the system discussed in your textbook

The input device is the laser beam that sweeps across the bar code; the process involves reading the bar code and transferring it to the computer system. Output devices include: The handheld scanner serves as the output device as it has a screen that displays the price of the product; feedback: (in terms of hardware – the handheld scanner is connected to a computer system by a Universal Serial Bus (USB) cable. The handheld scanner has a lens and a laser light that scans the bar code. Software, – the scanner has a software program (POS software which comes with the scanner) that integrates the scanner with the computer system.Data and network taxonomies: the database is located on the computer system and the scanner fetches the information from the database and then displays the information on the small LCD screen attached onto it. Data is transferred to the computer system by using Bluetooth technology. Please list as much information as you could find on the scanner sy stem, and discuss the supporting technologies. The light detection system is a s photodiode that conducts electricity when light energy falls on it and does not conduct any electricity when light energy does not fall on it.There are lenses on the scanner that concentrate the laser beam. This is made up of either highly polished glass or plastic. The scanner also has holographic disks used to record laser images. the material used for this disk is a highly reflecting material. Then comes the encoder (a photodetector) that will transfer the image to the computer in the (electrical signals) digital form. It consists of a converter that converts the read code in the form of light energy to a digital form that can be decoded by the software program. The barcode reader is connected to the central computer system via a Bluetooth.This is the IEEE 802. 15. 3 protocol. b. Please classify that kind of a system is this (TPS, DSS, EIS, MIS, etc. )? Why? In this situation, the barcode scanner is functioning as a Point of Sale System (POS). This is because the scanner aids in determining the value of the goods after the customer might have bought them and is ready to pay for them. c. Having the information electronically in the system may provide opportunities for additional managerial uses. Other possible managerial use that the information can be put to includes accounting.It would be easy to manipulate the data in order to calculate the profit or loss of the supermarket. Also, it also helps in accountability because the supermarket is able to monitor all the sales it has made. Also, the supermarket would be able to harvest data about which goods consumers are purchasing and at what rate. This would afford the supermarket the opportunity of stocking these kind of goods and by so doing, increase the returns in terms of profit. Also, manufacturers are able to determine which goods consumers are purchasing more, and focus on producing these particular goods.Also, it gives the m room to improve on the ones that seem not to be moving. In marketing, the supermarket can focus on commodities that are in high demand and also improve on the sale of the ones that are not in such a high demand. In Human Resources, the supermarket can identify sales representatives that are selling more goods and reward them accordingly while reprimanding the ones that seen not to be selling much. The supermarket can then fire the redundant workers and reward the hardworking ones accordingly.In transportation, it can aid them in planning which products to stock in which part of the shop. Also in security, it would eliminate tampering with prices of commodities as some dubious customers may want to engage in. in this way, customers cannot have any reason for paying less for the commodities they purchase. d. When did the scanner system come into existence? Where was this technology initiated? Research and provide a brief history of the scanner technology (during the past 20 years). The history of bar code technology is a long and convoluted one.it is the story of one of the technologies that took a lot of research and time to complete because most of it was by personal effort on the part of the inventors. The invention is credited to Joseph Woodland and Bernard Silver in 1952. They were awarded the patent for the first barcode. it was initially designed as the structure of a bull eye model and the reader was an infrared sensitive inc. however the inventors found out that this was too expensive and they had to change it. They finally settled for code identification through the medium of identifying patterns. Bar code was first commercially in 1966.By 1970, a company set the standard for writing the code. It was called the Universal Grocery Products Identification Code (UGPIC). This code evolved to become the (Universal Product Code) U. P. C symbol set in 1973. The UCC (formerly The Uniform Product Code Council, Inc. ) is responsible for issuing product numbers and specifications. e. Research and report on how such scanner type related systems will be operating in the future. What are the new technologies, such as RFID, in this area? State other types and names, and describe them. Barcode scanners are being taken a step further.The new kinds of barcode scanners being developed nowadays now come with in-build cameras instead of normal laser scanners. They are called two dimensional (2D) scanners. They use a small video camera to capture the bar code image. The reader then decodes the digital image with a digital image processing device which is in built. Video cameras use the same CCD technology as in a CCD bar code reader except that instead of having a single row of sensors, a video camera has hundreds of rows of sensors arranged in a two dimensional array so that they can generate an image.`This image is then processed, either by the scanner if it is a PDA scanner of the image is transferred to another kind of processing machine, it can ne a computer system f. Which countries and companies are at the forefront of the development of RFID technology? Is there any international standard emerging? What new societal issues or challenges are they likely to create? Samsung is one of the companies in the forefront of RFID technology research. It is in the process of deploying RFID systems into its wide array of mobile phones.The company is an international company. Japan is also one of the countries that are intensively researching into the RFID technology. Various companies in Japan are also researching into the technology. Challenges might come in the area of implementing RFID technology because some people are already speculating on the privacy infringement that RFID technology might pose to consumers since most of the commodities they could be purchasing would have been labeled and this has the potential of reporting the location of the individual.Therefore, unless people are reassured that this is not going to take pl ace, they might not embrace the technology. A lot of factors could also militate against the implementation of FRID technology. They include the environment, cost, resistance to technological change, lack of integration and as mentioned earlier can all influence the implementation of this technology. WORKS CITED. 1. http://www. textually. org/picturephoning/archives/2007/11/018097. htm

Ngo And International Development Essay

We live in an imperfect world where citizens are continuously plagued with problems caused by lack of opportunities or through bad leadership of states that immerses these people into problems not of their own making. These problems are many and diverse ranging form wars, human rights abuse, famine and natural calamities. Many governments are not equipped to respond adequately to those adversities and it becomes necessary for Ngo’s to intervene. However some countries have continued to frustrate the work of such institutions for different reasons and North Korea becomes a classic example of such a totalitarian government limiting the operations of such organizations. Ngo’s operations in North Korea Ngo’s are viewed with great skepticism by the government of South Korea as they go about their work. This is because the government is greatly paranoid of foreign presence in the country and aid workers are usually treated with the same disdain accorded foreign delegations from the west (Gordon, l. & Snyder, S. 2003). However the degree of freedom and responsibility given to ngo’s depends mainly on the political relation of South Korea and the nationality of the ngo in question. For instance ngo’s from America and South Korea are the worst affected while their counter parts form Europe enjoy more privileges. Therefore organizations from countries perceived with hostility are not even granted permanent stay hampering their efforts to help the needy. All ngo’s however encounter a similar problem since they are not usually allowed access to the people in their problem evaluations and expected to rely on government guidelines in pursuit of their goals. Furthermore hey have to contend with constant monitoring by state agencies hat limit their response abilities. However there are hopes that the situation is improving since 1995 when the government of North Korea asked for assistance from the international community in response to food shortage (Smith, 2002). It is perceived that the problem that ngo’s faced is due to the country’s failure to comprehend the underlying principles that from the basis for humanitarian assistance by ngo’s. However recent acts by the government to eject food assistance by the U S government and the threat to evict all organizations from the U S might erode all the steps gained in diplomacy and relation ad discourage aid organizations from the country (Radia, 2009). Conclusion It is quite clear that organizations have found it hard to work in North Korea but it is unacceptable for some organizations to quite since such help is vital for those in suffering. Furthermore the gates opened by these organizations allow for an improvement in relations with foreign country and this might in the long run improve the conditions both for these institutions and for the people of North Korea. References Gordon, l. & Snyder, S. (2003). Paved With Good Intentions: The NGO Experience in North Korea. West port: Praeger Publishers. Radia, k. (2009). Abc news: North Korea Rejects US Food Aid, Kicks Out US NGOs. Retreved March 19, 2009, from http://blogs. abcnews. com/politicalradar/2009/03/north-korea-can. html. Smith, H. (2002). Unied States Institute of Peace: Overcoming Humanitarian Dilemmas in the DPRK (North Korea). Retreved March 19, 2009, from http://www. usip. org/pubs/specialreports/sr90. html.

Tax and Central Excise

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