Use of Personal Drones-Free-Samples for Students-Myassignment

Question: Compose an Essay where you Provide support for a Particular Position on an Ethical Issue in ICT. Answer: Automatons and Privacy Cutoff points Should Be Put On the Use of Personal Drones for The Privacy Reasons. Foundation data on the Personal automatons on premise of people groups protection Automatons have for some of the time been utilized for some reasons by the picture takers. A portion of these reasons are business, military activities or in any event, for pleasure. From the only remaining century, various nations have laid guidelines and guideline on utilizing drones (Maxwell, 2016, p.32). As of late, picture takers have begun possessing suffocates as they are reasonable to numerous individuals. Consequently, an alert has been gotten notification from various people groups giving their perspectives on the individual automatons. Picture takers are currently in a situation to control them and take photographs, take recordings in their zones of decision. The degree to which the individual automatons are utilized has in this manner troubled numerous individuals by having photographs taken and recordings recorded frothier back yard (Cavoukian, 2012, p.09). Contentions for the Affirmative The cutoff points to utilizing anonymous elevated vehicles ought to be tended to in the general public. As indicated by the implicit understanding hypothesis, the general public lives the manner in which they do as a result of the concurred rules that manages the individuals. The understanding among these individuals can be supposed to be the principles that individuals sets to live well with one another (Allen, 2014, p.461). The sense impacts the automatons and protection in that, when individuals have aides of rules and guideline in utilizing individual automatons, they will live ethically proper by the decisions they make and not really in light of the fact that it is expected of them. The sense in implicit agreement or the political agreement hypothesis will confirm that individuals ought to choose for themselves in the general public what to do and what they dont need to do. The cutoff points to utilizing individual automatons are required on the grounds that they mess with the fundamental human right to security. Each individual needs security. The individuals who now and again utilize private automatons are driven by singular interests instead of the social needs. The will take recordings in the people groups back yard, print them in media and afterward the protection of individuals will be risked (Westin, 2003, p.431). The individual automaton photography has at ordinarily caused social and common wrongdoings. One dislike it to have their security uncovered to the general population. Numerous individuals who have discovered that there are a few people taking photographs and recordings despite their good faith have grumbled in the court. The wreckage makes individuals to live in doubt imagining that there are malicious things related with private automatons photography which jeopardizes their protection. All things considered, they ask themselves the reasons which would make others have to take photography of their terrace and their private home regions. As indicated by (Wang et al., 2016), these automatons resemble moving eyes and shrouded controllers. Crooks have all things considered occasions utilized private automatons to discover the happenings or the exercises that individuals are in, or their area and afterward continue to make their assaults with full information on the grounds they had taken recordings of. Doubt, dread and fear has thusly been made by individuals since who utilize the private automatons untrustworthily to torment people groups protection and along these lines, cutoff points ought to be haggled upon according to the social contact hypothetical thoughts. The crimes brought about by the anonymous aeronautical reconnaissance has for example been constrained in certain nations like USA. In excess of 300 cases have been accounted for to the security division whereby, the anonymous automatons have been recording people groups pin numbers in Automated machines in the banks like ATMs, where the police administration in Northern Ireland uncovered an automaton at a money point where it recorded individuals as they entered their records pins. Some have been spotted chronicle concealed data from individuals running individual sites on their windows and once in a while recording what individuals are doing in their rooms. This story is rarely fascinating. There are insufficient constraints to control the anonymous automatons observation in private places (Finn, Wright and Friedewald, 2013, p.3-32). Australia for instance has encountered the risks of anonymous elevated observation where wrongdoings occur in the cost of people groups protection. Contentions for the Negative The utilization of automatons in the photography and observation isn't constantly determined by sick thought processes. There are a few people who draws in themselves in the automatons photography and video recording for joy and relaxation. Restricting such individuals would slaughter their desire and their euphoria. For example, the travelers who might want to take various pictures and recordings in their general vicinity of region, and the students might want to have their investigation along a specific region will be restricted through numerous methodology that might be laid to constrain anonymous airborne vehicles in recordings and photos. As indicated by ethicalness morals hypothesis, (Shafer-Landau, 2014), individuals in the public eye have a feeling of comprehending what is acceptable and what's going on to be finished. The general public holds the excellencies which one ought not for the most part be helped to remember what to do yet the morals guides individuals to choose either to do positive or negative. These standards are not executable by a common activity. Morals, for example, trustworthiness and unwaveringness won't be executed by the general public to check ones conduct. Be that as it may, one is ether marked acceptable or fiendishness. Hence, there ought to be no restrictions on utilizing aeronautical vehicles in taking photographs and recordings in the spot of intrigue. This is on the grounds that, those individuals who use them ought to be in a situation to discover that, recording a video of this part or the other one would result to risk of people groups privileges of security and consequently, there is no compelling reason to control or breaking point them (Buschman, 2016, p.419). Video recorders with the anonymous automatons can be situated to the morals of the general public on the issues relating security and protection issues so they can be increasingly mindful in their undertakings. Constraining the utilization of automatons will be a stage towards diminishing inventiveness, development and mechanical headway in the automatons innovation. The innovative progression in media and gatherings and related orders consolidate people who are enthusiastic in taking recordings of all that they went over. Hence, there ought to be no such constraints concerning the security of people. Being guided by the ethical commitments on morals and energy to videography and photography, the general public ought not confine people from the activity. End Taking everything into account, there ought to be a foundation of the impediments on utilizing individual automatons for private reasons. The agreed contentions to the announcement are trotted on the government assistance of the general public not at all like the negative contentions that fixates on the interests of the people. For example, to attest that there ought to be restrictions on utilizing these automatons, there is the parts of essential human privileges of security, there is the issue of crime percentages in for all intents and purposes all pieces of the globe, there is formation of doubt, dread and dread in the general public because of the anonymous automatons and all these can be socially destroyed by exacting guidelines as they include the general public (Thompson, 2012, p.93). Then again, the contentions contradicting the constraints to utilization of automatons in taking recordings and photographs are fixated on the individual intrigue. For example, the issue of enthusiasm and vocation improvement depend on independence. The part of mechanical advancement and improvement can be authenticated restrict impediments to the automatons innovation in catching recordings and photographs yet it can't be at any expense be embraced on the cost of human security to live and property. Innovation can be embraced in the situations where there is no infringement of essential human right as security. At the point when protection for this issue is referenced, the school of compassion will call for security and take the innovation in the preferable manner over the one that imperils the privileges of people (Weissbach and Tebbe, 2016, p. 37). Proposals I can along these lines prescribe for the cutoff points to utilizing the automatons to be drafted. These cutoff points may incorporate; People flying these suffocates ought to be given with licenses through a preparation on the morals on utilizing the automatons in photography and videography. This will guarantee that all individuals who are utilizing these materials are worth and can be credited by holding elevated expectations of morals in the general public. Another suggestion is that, all the flying vehicles ought to be named and named. Through an arrangement or a demonstration of the constitution or the clients manual as gave by the innovation services of the state, they should bear all the pertinent subtleties of distinguishing proof The undertaking will ensure that any suffocate seen moving in the space can be perceived by the ideals of the proprietor and the errands the proprietor looks to do with that drone. The individuals will be in a situation to realize who are taking recordings in their back yard and make them responsible in the courtroom on the off chance that it is important. At last, there ought to be a guideline of those individuals who ought to be permitted to claim the private automatons. It very well may be done through need appraisal, in that, those individuals who go to buy the automatons ought to be assessed in light of the fact that automatons have gone excessively low in cost and numerous individuals can claim one, including the flighty clients (Barnao, Ward and Casey, 2016, p.766). Individuals who appears to have away from on the utilization of automatons can be exhorted not to get them. The huge populace that will be decipherable for their preferred proposal to buy the automatons will be limited. For example, in Australia, United Kingdom and in United States the quantity of anonymous automatons is enormous, roughly 43% of this number don't have clear thought processes on utilizing their automatons. At ordinarily, they will review the spots for the sake of entertainment and completion in wrongdoings. Under conditions and expenses either per ann um or every month, the idlers won't go through their cash to buy the automatons without clear and great goals for servic

Andrew Carnegie A Captain Of Industry Free Essays

Numerous industrialists in the overlaid age were somewhere in between a looter nobleman or a commander of industry. Of these industrialists was a very achievement helpful specialist Andrew Carnegie. Andrew could be contended on the two sides of the issue. We will compose a custom exposition test on Andrew Carnegie A Captain Of Industry or then again any comparative theme just for you Request Now Carnegie molded his steel creation business to #1 on the planet, he sold it a ND utilized the cash towards numerous cause associations. I accept that Andrew Carnegie e was a chief of industry since he devoted his life to helping society with open exercises and gave in excess of 100 million dollars to schools, libraries, a d through a few different gifts. He molded industrialization as well as the United s tastes. Individuals accept that Andrew Carnegie was a burglar aristocrat since he was dishonest, narrow minded, and left specialists in deadly work natural surroundings with low wages . Andrew put his representatives in destructive workplaces with not exactly safe hardware NT. Wounds happened regularly in Carnegie;s business from detonating iron, blazes, and slang. It was difficult for the laborers to be alarm and prepared with just several hours of rest and a work SSH attack of twelve. Alongside the methods hazardous work conditions they needed to live off low compensation. Carnegie additionally deceived one of his nearest business companions Henry Fricke by three tatting him to sell his stock in the steel business for inexpensively. Many accept that Andrew Carnegie sold out his laborers as well as his companions. Albeit many will firmly pundit Andrew Carnegie as a Robber Baron consider h to be perhaps the best chief Of industry. Carnegie utilized his â€Å"last days† serve Eng others by building libraries, schools, and giving gifts. â€Å"Carnegie gave support emulate 5$ million to the new York open library so it could open a few branches†. Furthermore, even opened up his own college so he could share his insight and achievement the unpleasant future entrepreneurs. Carnegie put his men through some serious hardship so they c boisterous have the #1 steel business on the planet that would before long sell for in excess of 200 plant Andrew Carnegie did what he needed to do with the goal that he could be fruitful in the overlaid age and lose himself in the administration of others. Carnegie transformed himself for the beet fail in his later years. He composed books on being socially answerable for the affluent and delighted in meeting with different experts from various fields. Carnegie may have lo deed like simply one more snotty,cocky entrepreneur however truly needed to help other people. A drew Carnegie was a commander of industry yet in addition a molded the industrialization by b Ewing a case of savvy work and compelling activities. All in all, Andrew Carnegie was a splendid representative who finished with the best steel plant on the planet. In spite of the fact that he treated his representatives ineffectively he did it to be fruitful which worked. Carnegie went through the cash from his steel creation n to help other people be fruitful as well. Andrew Carnegie was skipper Of industry and had any kind of effect in people groups lives to improve things. The most effective method to refer to Andrew Carnegie A Captain Of Industry, Essays

Disrupt or Be Disrupted How to Disrupt Your Industry

Disrupt or Be Disrupted How to Disrupt Your Industry Disruption is one of the buzzwords often used in today’s business world. In the era of the start-up company, businesses must either go out and disrupt or prepare to be disrupted themselves. © Shutterstock.com | LightspringBut what does it mean to disrupt an industry? This guide will look at 1) the meaning of disruption and the biggest business examples of changing the market for good. You’ll also be able to read about 2) the four steps it takes to disrupt your industry and 3) a selection of ways you can do so.WHAT DOES IT MEAN TO ‘DISRUPT’ YOUR INDUSTRY?It is easy to think disrupting an industry simply means coming up with a new product or service in order to replace an old one. But creating products or services that are somehow better and cheaper doesn’t necessarily mean they are disruptive.Each business is essentially trying to come up with a new idea and a different way of doing things. But disruptive companies don’t just make new and innovative products or service, but they also add more value to the market and completely shake it. Disrupting an industry requires deep changes in the way the industry operates and always requires other companies to respond to this new way of doing business.One of the best descriptions of disruption came from a Harvard Business School professor, Clayton Christensen. In his book the Innovator’s Dilemma, he characterizes two different ways businesses can be disruptive:First, a business can disrupt by new market disruption, which means a disruptive product or service addresses a market that previously couldn’t be served.The second way to disrupt is by low-end disruption, which means the product or service is simpler, cheaper or more convenient alternative to what is already out there.In essence, disrupting an industry means challenging the status quo. Examples of disruptive businessesWith the above in mind, it isn’t any wonder to notice disruption is often used in the tech world. Many examples of truly disruptive businesses highlight the use of technology and how it has paved way for innovative ideas in traditional industries.Consider the example of Uber, for instance. The idea behind Uber seems sim ple and it can seem quite strange that a simple app could disrupt the whole industry. But the company has shaken the car-pooling industry upside down and caused quite a bit of stir in doing so.The idea behind Uber is simple: you offer customers a reliable and a cheaper way to move from one place to another when they don’t have a vehicle. It’s a taxi service, but rather more convenient, as well as cheaper to traditional taxi service.It has been able to challenge the status quo with clever software development and use, sufficient focus on logistics and adequate recruiting process. Yet, at the heart of it all is a very ancient and simple business idea.You can also see similar thinking behind the disruptive business idea from VideoBlocks. The stock footage industry was shaken to the core when the company entered the stage and paved the way for current subscription-based video streaming services such as Netflix.VideoBlocks started out by offering amateurs and professional filmmakers access to video clips and digital effects. It completely transformed the old thinking in the industry, which used to mean obtaining video footage was difficult and expensive.The company didn’t come up with a revolutionary product or a service. But it looked at the industry and found a way to make it easier for the customer to get their hands on video footage. Easing the access also meant it was able to lower the price.THE 4 STEPS TO TAKE TO DISRUPT YOUR INDUSTRYThere are further examples of businesses that were able to disrupt an industry. But all of the examples share very similar patterns and strategies. These can easily be used to find a way to disrupt any given industry.At this point, it is important to note disrupting an industry doesn’t necessarily mean the same as solving a problem. Indeed, no one had thought getting from A to B is somehow very difficult, but Uber still made tweaks and showed it can be done in an easier way. Therefore, instead of figuring out what the pro blem is you want to solve, your business needs to take a methodological attitude. The following four steps will help you look at your industry and find the ways to disrupt it.Define disruption and embrace your ideaFirst, you need to carefully look at your industry. You need to find the thing within the industry, segment or category you’d like to challenge and change. In most instances, the areas, which have remained the same for a long time, are the best for disruption.Therefore, you want to look at areas, which might not seem riddled with problems. Rather, you need to find the parts that no one has thought about could be changed.You’ll also need to carefully define disruption. As stated above, an innovative or cheaper product doesn’t necessarily equate to a disruptive business idea. You’ll need to be aiming for something that complete challenges your industry or a specific section within the industry.Overall, you shouldn’t be aiming for disruption for the sake of disrupti ng. You need to make sure you understand what you are disrupting for and who will benefit from it.At the early stage, you want to be brainstorming ideas. Don’t discard any idea until you’ve looked at it carefully and seen whether it can work and create the effect you want.As you come up with the idea for a new product or service, you need to follow the usual path of business plan development. You need to know how you are going forward with your idea and fully embrace it before you move forward.Learn to understand your customersOne of the most essential steps to take is all about understanding your customers better. You need to define your audience clearly, but you also need to understand what they want.Above all, you need to understand why your customers buy your products, if you already have an established business, or what you’d expect the reason to be with your new business venture. Focusing on the reason for using your product or service will reveal a great deal about the kind of customer you are dealing with. In fact, it doesn’t only reveal your customers’ needs, it also tells you more about the competition.You want to look at your industry through your customers’ eyes. Think what are the things that drive the customers to buy a certain product or service you are competing with. This provides you a better understanding of the things that work well and which make customers happy, as well the aspects that don’t work well.Furthermore, if you’ve worked in the industry for a long time, you might need to seek outside opinions. Finding the fresh perspective can often be hard when you know a little too much about the industry and the way it operates.Therefore, as well as discussing the ideas and problems with other people in the industry and the customers in your industry, a fresh perspective will be good. Talk to people who don’t know anything about the industry or use its products and services.Gather the resourcesYou’ll also need to put some thought into your resources. Disrupting the industry isn’t easy and you are often competing against companies that have plenty of resources at their disposal.If you are already an established business, your resources will be different compared to a situation where you are just setting up. Nonetheless, in most circumstances it is crucial to calculate what sorts of resources are needed to disrupt the industry.Interestingly, start-ups are often in an easier situation because the company’s resources will already be aimed toward disrupting the industry. You are setting up the business with the idea of disrupting, therefore your resources should all be geared toward a result.But it doesn’t mean established businesses wouldn’t be able to disrupt an industry. These companies just need to be careful in delegating the resources toward disruption. You don’t want to move away too many resources from the business, which already works.Overall, it is important for a business to find a b alance in running the established business successfully, while also delegating resources for innovation and development.Even if you break into the industry and disrupt it, you cannot start lying still. Businesses cannot afford to stop innovating at any point because there are always people out there ready to disrupt what you have achieved.Understand your limitationsFinally, it is crucial you also consider the limitations facing you. These could be obstacles in terms of finances or more to do with the industry. As part of your plan to disrupt the industry, you must think about the problems ahead of you.When you come up with an idea for disruption, you need to carefully analyse it and notice the pain points. Don’t get overexcited about your great product, but scrutinise it carefully to find the weak spots and the problem areas.You’ll also need to keep a clear head when it comes to presenting the idea to the world. Uber, for example, didn’t have the resources to take over the wor ld at once. Instead, it chose a single market area, got the product to work there, created the buzz and moved forward.Starting with a smaller disruption first can often be down to resources. As a start-up, you might not have the finances to roll out your new product or service around the country, let alone the world. But you might also find that servicing customers is easier when you start small.KEY WAYS TO DISRUPT THE INDUSTRYThe above steps will provide you a clear path to follow in your quest to disrupt your industry. You can use them for direction and guidance. Below you’ll find tangible ideas you can use to disrupt the industry.Eliminate your customer pain pointsThere isn’t a single perfect industry in the world. Customers always have certain pain points that don’t necessarily stop them buying or using the product, but which they, nonetheless, could do without. If you can find such a customer pain point and to solve it, you are most likely on your way to disrupt the indus try.As mentioned above, it’s a good idea to talk to your customers and to try experience the industry through their eyes. You need to remember that some pain points will be obvious whereas others might not be so striking.Big part of eliminating customer pain points deals with customer service. When you are coming up with your idea, make sure you keep customer service at the core of what you do. You can enrich the customer experience greatly, simply by making it easier for customers to get an answer to their problems or providing them with a sense of respect.Redefine market size or target marketDisrupting an industry requires big ideas and thinking outside the box. You shouldn’t be too scared of redefining the market size for your products and services.For example, the advertising industry used to be controlled by big corporations that were able to spend money on ad space. But Google opened up a completely new world by providing access to smaller companies as well, with affordabl e prices.Perhaps your industry has always targeted a specific set of customers and been happy with the revenue it generates. But is there room for a product or service that will expand this market and look at your core customers a little differently?Reduce complexityOne aspect of customer pain points often deals with complexity. We’ve all been faced with a new product,with instructions that make it impossible to get started. The ability to make a product or service straightforward is not as easy as it sounds, but it is the key to industry disruption.The more complex your industry is, the more opportunities you have to disrupt it with a clever product. By simplifying a product, you can gain immediate market advantage.Reducing complexity is not an easy task. Sometimes the ideas that look simple on paper don’t necessarily reduce customer pain points. It is a difficult way to disrupt the industry, while at the same time the most likely path for tremendous gains.Cut pricesOn the othe r hand, you don’t always need to go and reinvent the box. In order to disrupt an industry, it might be sufficient if you simply reinvent the price of the box. Cutting the cost of a product or a service can dramatically alter the industry and find you a completely new audience.Unlikely reducing complexity, cutting the prices can be a rather straightforward approach to disrupting the market. It isn’t to say cutting costs will be easy, but it can be much quicker than trying to completely change your industry with a new product.Keep in mind, cutting costs doesn’t mean an incremental change to the price. This will not lead to industry disruption. If you are aiming for disruption, you need to dramatically change the price point â€" often well above 70%.The technology boom has created plenty of opportunities for cutting prices. For example, different apps have been able to slash both customer pain points, as well as product and service prices in an instant.Smarten up the products and the processEverything is becoming smart these days â€" you got smartphones, smart-TVs and even cars are becoming smarter! The revolution of turning dumb things to smart can open many opportunities for disrupting a traditional industry.For example, you could have collars for dogs and cats, which let the owners know where the pet is or if they are making a mess at home when the owner is at work. On the other hand, you could create sport equipment that measures the speed, angle and force it was struck or swung, for example.There are tons of opportunities to make specific products smarter with little technological tweaks.Furthermore, the products and services themselves aren’t the only aspect you can smarten up. Perhaps you can simply smarten up the process of delivering the product or service to your customers. Finding a way to do things smarter during manufacturing can cut the retail price and clever shortcuts can ensure your customers enjoy the product quicker.NO EASY SECRETS TO D ISRUPTING YOUR INDUSTRYAs the above has shown disrupting an industry is by no means an easy task. Yet, it is possible and the rewards can be magnificent. If you just have the vision to look at your industry in a new light and find the ways to improve it and to change it, you can provide better service for customers and to grow your business.When it comes to disrupting the industry, the bolder claims you can come up with and the bigger problems you can solve, the impact of your ideas will also be deeper. Think your ideas through carefully and plan your business idea well.Above all, remember that you can either be the one showing the way in your industry or be the business that is always one step behind. Whether you like to disrupt an industry or not, you will need to confront it at some point.

The Moral Issues Of Prostitution - 1585 Words

According to a 2012 census, more than 2.2 billion are of the Christian faith (Christianity 2012). That means that almost 32% of the world’s population recognize Mary Magdalene as a Saint. Mary Magdalene is one of the most popular and revered women of history, yet Mary was a prostitute. Is it time that the U. S. Department of Justice legalize the worlds oldest profession in America? Could economic, health and safety reasons outweigh the moral issues of prostitution in a society that is now taking stances on issues that were once taboo? Prostitution in the United States has always had the moral stigma of being unacceptable in the eyes of its citizens, yet welcomed when prostitution has been used throughout our history to accomplish great things. Take for example the building of this nation’s railroads, or the early mining of our precious metals. Had it possibly not been for the company prostitutes, turnover might have been extreme thus slowing production (The Iron Horse). These are just a couple of examples of the double standard that America has taken on the subject of prostitution. Almost 100 other countries have legalized prostitution (Chartbids, 2010). Most have discovered the economic rewards of a legalized profession of sex. If legalized, prostitution could then be regulated and taxed. Prostitutes, currently working at legal brothels in Nevada, generate nearly $20,000 in federal income taxes, (Ayers, 2003). With over a million prostitutes in America today, that’sShow MoreRelatedMoral Or Immoral ! Should We Legalize Prostitution? Essay952 Words   |  4 PagesMoral or Immoral! Should we legalize prostitution? The analysis of the article; Learning from Nevada from the book The State of Sex. Tourism, Sex and Sin in the New American Heartland. Leads me to write about the social values, and moral values that contradict the acceptance of legalizing Prostitution within the United States. 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In the industrial times, five percent of the population of women working were prostitutes. During the migration to the West, prostitutes were the majority- if not the only women in boom towns. Not until 1875, were there any laws officially banning prostitution. The Page law was created when Chinese immigrant women become prostitutes or second wives to European men. The law banned

Theories of Social Evolution Herbert Spencer versus Franz...

Theories of Social Evolution Herbert Spencer versus Franz Boaz Herbert Spencer and Franz Boaz had two opposing theories on the social evolution theory. Each theory was difficult to prove but great theories. But both theories had its ups and downs. Herbert Spencer was born in England, he is best known for developing and applying the evolutionary theory to philosophy and psychology. The evolutionary theory states that societies go from simple societies to complex societies. The more complex a society is the more evolved they are. A complex society is more civilized with different social levels of politics, such as slaves and kings. He proclaimed, Only the strongest survives.. Spencer explained a†¦show more content†¦Spencer compared societies by categorizing race and culture, which he viewed at one term. Spencer felt race and culture were not different enough to be classified as two different terms. Spencer believed that every race that belonged to a society is the same as the next, but some are more evolved then others. A simple society developed into a complex society through prospective steps. A society can go only from simple to complex. The only time a society could go from complex to simple was if a national disaster occurred, but he explained that the most evolved society would develop back at a faster rate. Boaz was a Jewish German American anthropologist and ethnologist. His theory on social evolution stated that no truly pure race existed and no race is innately superior to any other. He confirmed the differences in peoples were the result of historical, social and geographic conditions and all people had equally developed cultures. Boaz was objective. He lived within different societies around the world while collecting data on everything he saw, from language, customs and history. He concluded that a society can survive through corporation just as well as a society can through competition. How a society survives depends on its psychological conditions, what satisfies their human needs. No matter how a

African Diageo Free Essays

As it has been said before, one of the key growth drivers for Adagio is innovation. The company, Adagio, has understood how to create new products. They take the insight they receive from the consumers and they turn them around into a product that appeals them. We will write a custom essay sample on African Diageo or any similar topic only for you Order Now A good example of how they did this is the product Snap that is designed specifically for women. Since the role of African women is changing in the society, they created a product that appeals them. The women can also identify themselves with the product, as a sophisticated and independent woman. It’s a sparkling apple flavored premium drink, which in the advertisement, is served in a champagne glass. The product differentiates itself from other products that are towards women. The taste and design is also adapted to their culture. The product was new to the world, when it comes to design, the liquid product, materials and ingredients. It is something the African women desired. A major advantage they had, when innovating this product was that they had conducted market research to develop insight on modern African female consumers and the role that alcohol plays in their lives. Their R team made Hereford a specific product that is relevant to African female consumer. With the help of R they made a innovation that maintained the customers focus. This is really important in terms of finding a strategy’ for the product. However, what makes the RD so successful is the communication they have internally. They report to local businesses directly in order to ensure alignment they have with strategy, market and consumer. Another successful innovation that Adagio created was Rut Extra. It was a â€Å"clear bee† which targets the value consumer. The beer was a Ghanaian beer made from Ghanaian cassava and therefore, it engaged community leaders, which in return engaged the community and it made the community wanting to buy the product. The product was placed strategically in cultural festivals, which could increase brand awareness and find the right consumers for it. To develop their product strategy Adagio has, in addition to RD and communication, carefully used other tools for the best result, such as collaborations and cost structures. Both of these are really important. The elaboration with regional and country teams plays an important role in centralization. By collaborating they could integrate different functions and desires that was necessary to make the product a success. Another reason why both of these products have been successful is the cost structure Adagio have. Adagio has collaborations with local farmers and suppliers, therefore allowing them to lower their cost. As a result of the cost structure they are able to have bigger quantity than their competitions, which give the consumer more value for the price. How to cite African Diageo, Papers

The National Socialist German Workers Party and nazism Essay Example For Students

The National Socialist German Workers Party and nazism Essay The National Socialist German Workers Party almost died one morning in 1919. It numbered only a few dozen grumblers it had no organization and no political ideas. But many among the middle class admired the Nazis muscular opposition to the Social Democrats. And the Nazis themes of patriotism and militarism drew highly emotional responses from people who could not forget Germanys prewar imperial grandeur. In the national elections of September 1930, the Nazis garnered nearly 6. 5 million votes and became second only to the Social Democrats as the most popular party in Germany. In Northeim, where in 1928 Nazi candidates had received 123 votes, they now polled 1,742, a respectable 28 percent of the total. The nationwide success drew even faster in just three years, party membership would rise from about 100,000 to almost a million, and the number of local branches would increase tenfold. The new members included working-class people, farmers, and middle-class professionals. They were both better educated and younger then the Old Fighters, who had been the backbone of the party during its first decade. We will write a custom essay on The National Socialist German Workers Party and nazism specifically for you for only $16.38 $13.9/page Order now The Nazis now presented themselves as the party of the young, the strong, and the ure, in opposition to an establishment populated by the elderly, the weak, and the dissolute. Hitler was born in a small town in Austria in 1889. As a young boy, he showed little ambition. After dropping out of high school, he moved to Vienna to study art, but he was denied the chance to join Vienna academy of fine arts. When WWI broke out, Hitler joined Kaiser Wilhelmers army as a Corporal. He was not a person of great importance. He was a creature of a Germany created by WWI, and his behavior was shaped by that war and its consequences. He had emerged from Austria with many prejudices, including a owerful prejudice against Jews. Again, he was a product of his times for many Austrians and Germans were prejudiced against the Jews. In Hitlers case the prejudice had become maniacal it was a dominant force in his private and political personalities. Anti-Semitism was not a policy for Adolf Hitlerit was religion. And in the Germany of the 1920s, stunned by defeat, and the ravages of the Versailles treaty, it was not hard for a leader to convince millions that one element of the nations society was responsible for most of the evils heaped upon it. The fact is that Hitlers anti-Semitism was self- nflicted obstacle to his political success. The Jews, like other Germans, were shocked by the discovery that the war had not been fought to a standstill, as they were led to believe in November 1918, but that Germany had , in fact, been defeated and was to be treated as a vanquished country. Had Hitler not embarked on his policy of disestablishing the Jews as Germans, and later of exterminating them in Europe, he could have counted on their loyalty. There is no reason to believe anything else. On the evening of November 8, 1923, Wyuke Vavaruab State Cinnussuiber Gustav Rutter von Kahr was making a olitical speech in Munichs sprawling Brgerbrukeller, some 600 Nazis and right-wing sympathizers surrounded the beer hall. Hitler burst into the building and leaped onto a table, brandishing a revolver and firing a shot into the ceiling. The National Revolution, he cried, has begun! At that point, informed that fighting had broken out in another part of the city, Hitler rushed to that scene. His prisoners were allowed to leave, and they talked about organizing defenses against the Nazi coup. Hitler was of course furious. And he was far from finished. At about 11 oclock on the morning of November 9the anniversary of he founding of the German Republic in 19193,000 Hitler partisans again gathered outside the Brgerbrukeller. To this day, no one knows who fired the first shot. But a shot rang out, and it was followed by fusillades from both sides. Hermann Gring fell wounded in the thigh and both legs. Hitler flattened himself against the pavement; he was unhurt. General Ludenorff continued to march stolidly toward the police line, which parted to let him pass through (he was later arrested, tried and acquitted). Behind him, 16 Nazis and three policemen lay sprawled dead among the many wounded. The next year, Rhm and his band joined forces with the fledgling National Socialist Party in Adolf Hitlers Munich Beer Hall Putsch. Himmler took part in that uprising, but he played such a minor role that he escaped arrest. The Rhm- Hitler alliance survived the Putsch, and hms 1,500-man band grew into the Sturmabteilung, the SA, Hitlers brown- shirted private army, that bullied the Communists and Democrats. Hitler recruited a handful of men to act as his bodyguards and protect him from Communist toughs, other rivals, and even the S. A. if it got out of hand. .ub92e249baae3223de803ad02f80b4fd1 , .ub92e249baae3223de803ad02f80b4fd1 .postImageUrl , .ub92e249baae3223de803ad02f80b4fd1 .centered-text-area { min-height: 80px; position: relative; } .ub92e249baae3223de803ad02f80b4fd1 , .ub92e249baae3223de803ad02f80b4fd1:hover , .ub92e249baae3223de803ad02f80b4fd1:visited , .ub92e249baae3223de803ad02f80b4fd1:active { border:0!important; } .ub92e249baae3223de803ad02f80b4fd1 .clearfix:after { content: ""; display: table; clear: both; } .ub92e249baae3223de803ad02f80b4fd1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub92e249baae3223de803ad02f80b4fd1:active , .ub92e249baae3223de803ad02f80b4fd1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub92e249baae3223de803ad02f80b4fd1 .centered-text-area { width: 100%; position: relative ; } .ub92e249baae3223de803ad02f80b4fd1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub92e249baae3223de803ad02f80b4fd1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub92e249baae3223de803ad02f80b4fd1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub92e249baae3223de803ad02f80b4fd1:hover .ctaButton { background-color: #34495E!important; } .ub92e249baae3223de803ad02f80b4fd1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub92e249baae3223de803ad02f80b4fd1 .ub92e249baae3223de803ad02f80b4fd1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub92e249baae3223de803ad02f80b4fd1:after { content: ""; display: block; clear: both; } READ: The Crow Review EssayThis tiny group was the embryonic SS. In 1933, after the Nazi Party had taken power in Germany, increasing trouble with the SA made a showdown inevitable. As German Chancellor, the Fhrer could no longer afford to tolerate the disruptive Brownshirts; under the ambitious Rhm, the SA had grown to be an organization of three million men, and its unpredictable activities prevented Hitler from consolidating his shaky control of the Reich. He had to dispose of the SA to hold the support of his industrial backers, to satisfy party leaders jealous of the SAs power, and most important, to win the allegiance of the conservative Army generals. Under pressure from all sides, and enraged by an SA plot against him that Heydrich had conveniently uncovered, Hitler turned the SS loose to purge its parent organization. They were too uncontrollable even for Hitler. They went about their business of terrorizing Jews with no mercy. But that is not what bothered Hitler, since the SA was so big, (3 million in 1933) and so out of control, Hitler sent his trusty comrade Josef Dietrich, commander of a SS bodyguard regiment to murder the leaders of the SA. The killings went on for two days and nights and took a tool of perhaps 200 enemies o the state. It was quite enough to reduce the SA to impotence, and it brought the hrer immediate returns. The dying President of the Reich, Field Marshal Paul von Hindenburg, congratulated Hitler on crushing the troublesome SA, and the Army generals including that Hitler was now their pawnswore personal loyalty to him. In April 1933, scarcely three months after Adolf Hitler took power in Germany, the Nazis issued a degree, ordering the compulsory retirement of non-Aryans from the civil service. This edict, petty in itself, was the first spark in what was to become the Holocaust, one of the most ghastly pisodes in the modern history of mankind. Before he campaign against the Jews was halted by the defeat of Germany, something like 11 million people had been slaughtered in the name of Nazi racial purity. The Jews were not the only victims of the Holocaust. Millions of Russians, Poles, gypsies and other subhumans were also murdered. But Jews were the favored targetsfirst and foremost. It took the Nazis some time to work up to the full fury of their endeavor. In the years following 1933, the Jews were systematically deprived by law of their civil rights, of their jobs and property. Violence and brutality became a part of their everyday lives. Their places of worship were defiled, their windows smashed, their stores ransacked. Old men and young were pummeled and clubbed and stomped to death by Nazi jack boots. Jewish women were accosted and ravaged, in broad daylight, on main thoroughfares. Some Jews fled Germany. But most, with a kind of stubborn belief in God and Fatherland, sought to weather the Nazi terror. It was forlorn hope. In 1939, after Hitlers conquest of Poland, the Nazis cast aside all restraint. Jews in their millions were now herded into concentration camps, there to starve and perish as lave laborers. Other millions were driven into dismal ghettos, which served as holding pens until the Nazis got around to disposing of them. The mass killings began in 1941, with the German invasion of the Soviet Union. Nazi murder squads followed behind the Wehrmacht enthusiastically slaying Jews and other conquered peoples. Month by month the horrors escalated. First tens of thousands, then hundreds of thousands of people were led off to remote fields and forest to be slaughtered by SS guns. Assembly-line death camps were established in Poland and train loads of Jews were collected rom all over occupied Europe and sent to their doom. At some of the camps, the Nazis took pains to disguise their intentions until the last moment. At others, the arriving Jews saw scenes beyond comprehension. Corpses were strewn all over the road, recalled one survivor. Starving human skeletons stumbled toward us. They fell right down in front of our eyes and lay there gasping out their last breath. What had begun as a mean little edict against Jewish civil servants was now ending the death six million Jews, Poles, gypsies, Russians, and other sub-humans Uncounted thousands of Jews and other hapless oncentration-camp inmates were used as guinea pigs in a wide range of medical and scientific experiments, most of them of little value. Victims were infected with typhus to see how different geographical groups reacted; to no ones surprise, all groups perished swiftly. .u72f17030dde10b95fc0df0fe901b1965 , .u72f17030dde10b95fc0df0fe901b1965 .postImageUrl , .u72f17030dde10b95fc0df0fe901b1965 .centered-text-area { min-height: 80px; position: relative; } .u72f17030dde10b95fc0df0fe901b1965 , .u72f17030dde10b95fc0df0fe901b1965:hover , .u72f17030dde10b95fc0df0fe901b1965:visited , .u72f17030dde10b95fc0df0fe901b1965:active { border:0!important; } .u72f17030dde10b95fc0df0fe901b1965 .clearfix:after { content: ""; display: table; clear: both; } .u72f17030dde10b95fc0df0fe901b1965 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u72f17030dde10b95fc0df0fe901b1965:active , .u72f17030dde10b95fc0df0fe901b1965:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u72f17030dde10b95fc0df0fe901b1965 .centered-text-area { width: 100%; position: relative ; } .u72f17030dde10b95fc0df0fe901b1965 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u72f17030dde10b95fc0df0fe901b1965 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u72f17030dde10b95fc0df0fe901b1965 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u72f17030dde10b95fc0df0fe901b1965:hover .ctaButton { background-color: #34495E!important; } .u72f17030dde10b95fc0df0fe901b1965 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u72f17030dde10b95fc0df0fe901b1965 .u72f17030dde10b95fc0df0fe901b1965-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u72f17030dde10b95fc0df0fe901b1965:after { content: ""; display: block; clear: both; } READ: Who is the person whom affected EssayFluids from diseased animals were injected into humans to observe the effect. Prisoners were forced to exist on sea water to see how long castaways might survive. Gynecology was an area of interest. Various methods of sterilization were practicedby massive X-ray, by irritants and drugs, by surgery without benefit of anesthetic. As techniques were perfected, it was determined that a doctor with 10 assistants could sterilize 1,000 women per day. The experimental people were also used by Nazi doctors who needed practice performing various operations. One doctor at Auschwitz perfected his amputation technique on live prisoners. After he had finished, his maimed patients were sent off to the gas chamber. A few Jews who had studied medicine were allowed to live if they assisted the SS doctors. I cut the flesh of healthy young girls, recalled a Jewish physician who survived at terrible cost. I immersed the bodies of dwarfs nd cripples in calcium chloride (to preserve them), or had them boiled so the carefully prepared skeletons might safely reach the Third Reichs museums to justify, for futuregenerations, the destruction of an entire race. I could never erase these memories from my mind. But the best killing machine were the shower baths of death. After their arrival at a death camp, the Jews who had been chosen to die at once were told that they were to have a shower. Filthy by their long, miserable journey, they sometimes applauded the announcement. Countless Jews and other victims went peacefully to the shower roomswhich ere gas chambers in disguise. In the anterooms to the gas chambers, many of the doomed people found nothing amiss. At Auschwitz, signs in several languages said, Bath and Disinfectant, and inside the chambers other signs admonished, Dont forget your soap and towel. Unsuspecting victims cooperated willingly. They got out of their clothes so routinely, Said a Sobibor survivor. What could be more natural? In time, rumors about the death camps spread, and underground newspapers in the Warsaw ghetto even ran reports that told of the gas chambers and the crematoriums. But many people did not believe the storied, and those who did were helpless in any case. Facing the guns of the SS guards, they could only hope and pray to survive. As one Jewish leader put it, We must be patient and a miracle will occur. There were no miracles. The victims, naked and bewildered, were shoved into a line. Their guards ordered them forward, and flogged those who hung back. The doors to the gas chambers were locked behind them. It was all over quickly. The war came home to Germany. Scarcely had Hitler recovered from the shock of the July 20 bombing when he was aced with the loss of France and Belgium and of great conquests in the East. Enemy troops in overwhelming numbers were converging on the Reich. By the middle of August 1944, the Russian summer offensives, beginning June 10 and unrolling one after another, had brought the Red Army to the border of East Prussia, bottled up fifty German divisions in the Baltic region, penetrated to Vyborg in Finland, destroyed Army Group Center and brought an advance on this front of four hundred miles in six weeks to the Vistula opposite Warsaw, while in the south a new attack which began n August 20 resulted in the conquest of Rumania by the end of the month and with it the Ploesti oil fields, the only major source of natural oil for the German armies. On August 26 Bulgaria formally withdrew from the war and the Germans began to hastily clear out of that country. In September Finland gave up and turned on the German troops which refused to evacuate its territory. In the West, France was liberated quickly. In General Patton, the commander of the newly formed U. S. Third Army, the Americans had found a tank general with the dash and flair of Rommel in Africa. After the capture of Avranches on July 30, he had left Brittany to wither on the vine and begun a great sweep around the German armies in Normandy, moving southeast to Orleans on the Loire and then due east toward the Seine south of Paris. By August 23 the Seine was reached southeast and northwest of the capital, and two days later the great city, the glory of France, was liberated after four years of German occupation when General Jacques Leclercs French 2nd Armored Division and the U. S. 4th Infantry Division broke into it and found that French resistance units were largely in control.

Income Tax Authorities Essays

Income Tax Authorities Essays Income Tax Authorities Essay Income Tax Authorities Essay INCOME TAX AUTHORITIES A. Income Tax Authorities under the Income Tax Act [Section 116] 1. Central Board of Direct Taxes (CBDT) 2. Director-General of Income Tax (DGIT) or Chief Commissioner of Income Tax (CCIT) 3. Directors of Income Tax (DIT) or Commissioners of Income Tax (CIT) or CIT (Appeals) 4. Additional Directors of Income-Tax (ADIT) or Additional Commissioners of Income-tax (ACIT) or ACIT (Appeals) 5. Joint Directors of Income Tax (JDIT) or Joint Commissioners of Income Tax (JCIT) 6. Deputy Directors of Income Tax (DDIT) or Deputy Commissioner of Income Tax (DCIT) or DCIT (Appeals) 7. Assistant Directors of Income Tax (ADIT) or Assistant Commissioners of Income Tax (ACIT) 8. Income Tax Officers (ITO) 9. Tax Recovery Officers (TRO) 10. Inspectors of Income Tax B. Right to appoint Income Tax Authorities [Section 117] Sec. 117 Posts (1) (2) Income Tax Authorities Income Tax Authorities below the rank of Assistant Commissioner or Deputy Commissioner Executive or ministerial staff Appointment by Central Government Board, Director-General, Chief Commissioner, Director, Commissioner Income Tax authority authorized by the Board 3) C. Control of Income Tax Authorities [Section 118] Any income-tax authority or authorities shall be subordinate to such other income tax authority as may be specified in the notification by the Board. D. POWERS OF INCOME TAX AUTHORITIES [section 119] Instruction to subordinate authorities: 1. The Board may issue orders / instructions / directions to other income tax authorities for proper administration of the Act. 2. Such orders / instructions / directions are binding on all subordinate authorities. 3. No instruction shall be issued by the Board to: (a) Make a particular assessment or dispose of a particular case in a particular manner; (b) Interfere with the discretion of CIT (Appeals) in the discharge of his appellate functions. 4. The Board may issue instructions for (a) Proper and efficient management of work of assessment. (b) Collection of Revenue / Issue / Intimation of penal proceedings. 5. Powers of the Board with regard to relaxation of any provisions of law: (a) Relaxation of any provisions of Section 139 / 143 / 144 / 147 / 148 / 154 / 155 / 158BFA/ 201 210 211 / 234A 2348 / 234C / 271 / 273 except 115P and 115S (b) Further, general or special orders may be issued by the CBDT by way of relaxation of the provisions of sections 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ and 115WK relating to assessment of Fringe Benefit Taxation. Tax Supplement 1 (c) To avoid genuine hardship to assesses acceptance of an application of claim of any exemptions, deductions, refund or any rel ief after the expiry of the prescribed period under the Act. (d) To avoid genuine hardship to assessee by relaxing any requirements of Chapter IV or VI A. 6. Duties of the Board: Before relaxing any provision in the assessee’s favour, the Board should satisfy that: (a) Non-compliance was due to any reasons beyond the control of the assessee, (b) The assessee complied with such requirements of the Act before the completion of assessment. E. Powers of the Central Board of Direct Taxes (CBDT) under the various provisions of the Act. Section 2(17) 2(18) 11(1)(c) 44AA 80RRA 80U 118 119 Powers Declare any Institution, Association or Body to be a Company. Declare a Company having no Share Capital as Company in which public is substantially interested. Direct that income from house property held under Trust will not be included in the Total Income of the person in receipt of such income. Notify compulsory maintenance of accounts for any profession. To prescribe the field in which the person may have specialized knowledge and experience to be called a ‘technician’. Make rules and specify the permanent physical disability for deduction u/s 80U Exercise control over Income-tax authorities Issue orders, instructions and directions to subordinate authorities. Exceptions: (a) Order, instruct or direct any Income Tax authority to make assessment or to dispose a particular case in a particular manner. (b) Interfere with the discretion of the CIT (Appeals) in the exercise of appellate functions. 120 132 138 246 288 293B 295 Direct Income Tax authorities regarding exercise of their powers and functions. Specify the Income Tax authorities who are empowered to issue summons for search and seizure. Require any authority, body or officer, to disclose information regarding the assessee. Transfer or o authorize the CIT to transfer any appeal pending before First Appellate Authority. Prescribe educational qualifications of Authorized Representatives. Condone delay in obtaining Board approval, wherever such approval is necessary. Make rules for carrying out the purposes of the Act, subject to Central Government control. F. Special powers u/s 119(2) SubSection (a) (b) (c) Powers Issue orders in certain cases by way of relaxation or otherwise to â€Å" any class of incomes or fringe benefits† Extend time limit to admit an application or claim Relax any requirement of Chapter IV or Chapter VIA Tax Supplement G. Powers of Director General/Director of Income Tax Section 117 119(2) 120 127 131(1A) 132(1) 132A 133A 135 Powers Appoint IT authority below the rank of AC/DC Give instructions to Income Tax Officers. Direct the JC, AC, AD to function and assume powers of A. O. Transfer cases from one or more A. O. subordinate to him to any other A. O. who is subordinate to him. Enquire, if there exists any reasons to suspect concealment of income. Authorize any JD/JC/DD/DC/AD/AC/AO to conduct search and seizure. Requisition of books of accounts etc. Power of survey and collect useful and relevant information. Make enquiry. H. Powers of the Commissioner/Chief Commissioner of Income Tax: In addition to the powers mentioned above, the Commissioner/Chief Commissioner enjoys the following additional powers: Section 131 151(1) 253(2) 263 264 Powers Discovery, production of evidence, etc Sanction re-opening of assessments after the expiry of four years Direct A. O. to prefer appeal to Tribunal against the order of the First Appellate Authority. Revise any order passed by the A. O. which is prejudicial to the interest of revenue Revise order passed by a subordinate authority not prejudicial to the interest of the assessee I. Powers of Joint Commissioner of Income Tax Section 131 131(1A) 132 133 133A 133B 134 135 144A Powers Discovery, production of evidence, etc. Enquire, if reasons exist to suspect concealment of income. Search and Seizure call for information Survey Collect information Inspect register of companies Make an enquiry Issue directions during the course of assessment proceedings. Sanction re-opening of assessment after expiry of 4 years, if the assessment is any section other than 143(3) and 147, made under Tax Supplement 3 J. Powers of Assessing Officer: Section 38 89 131 132 132A 132B 133 133A 133B 134 139A 140A 142(2A) 143, 144 147 154 194, 195, 197 221 237, 240 245 Powers Determine the proportion of expenses for allowing deduction in respect of premises used Partly for the purpose of business or profession Grant relief u/s 89(1) for arrears of salary received Discovery, production of evidence etc. Search and seizure Requisition of books of accounts Apply the assets seized and retained U/s. 132 in satisfaction of existing liabilities under the Act. Call for information Power to Survey. Collect certain information Inspect register of companies Allot PAN Impose penalty for non-payment of self-assessment tax Direct an assessee to get his accounts audited Make assessment Reassess income which escaped assessment Rectify mistakes apparent from the records Grant certificate to an assessee to receive a payment without deduction of tax at source or deduction of tax at a rate lower than the prescribed rate. Impose penalty for default in payment of tax Grant refund Adjust refund against any demand of tax etc. outstanding against the assessee L. JURISDICTION OF INCOME TAX AUTHORITIES [Section 120] 1. Direction by CBDT: (a) Income Tax authorities are required to exercise their powers and perform their functions in accordance with directions given by the Board. (b) Income Tax authority higher in rank, if directed by Board, shall exercise the powers and perform tie functions of the Income Tax authority lower in rank. 2. The directions of CBDT include direction to authorize any Income Tax authority to issue instructions to their subordinates. 3. Criteria to be adopted for issue of instructions: In issuing instruction or orders, the Board or the IncomeTax authority may adopt any one or more of the following criteria (a) Territorial area (b) Person or classes of persons (c) Incomes or classes of incomes (d) Cases or classes of cases 4. Other powers of the Board: The Board can authorize any Director General or Director to perform such functions of any other Income Tax authority as may be assigned to him. . Delegation of Powers to CCIT / DGIT : The Board can also authorize Director General or Chief Commissioner or Commissioner to issue orders in writing to the effect that the functions 4 Tax Supplement conferred or assigned to the Assessing Officer in respect of the above four criteria shall be exercised or performed by Joint Commissioner or Joint Director. M JURISDICTION OF THE ASSESSING OFFICERS [Section 124] The Assessing Officer has been vested with jurisdiction o ver any area or limits of such area 1. If a person carries on business or profession only in that area, In respect of that person; or 2. If a person carries on business or profession in more than one place, then the principal place of business or profession situated in that area; or 3. In respect of any other person residing within that area. N. SETTLEMENT OF JURISDICTION RELATING TO DISPUTES 1. Any dispute relating to jurisdiction to assess any person by an Assessing Officer shall be determined by Director General /Chief Commissioner/Commissioner of Income Tax 2. If the dispute is relating to areas within the jurisdiction of different Director General /Chief Commissioner/ Commissioner, then such issue is to be solved mutually among themselves. 3. If the above authorities are not in agreement among themselves such matter has to be decided by the Board or Director General/ Chief Commissioner/ Commissioner authorized by the Board. O. RIGHTS OF THE ASSESSEE DUTIES OF THE ASSESSING OFFICERS RELATING TO JURISDICTION 1. Rights of the Assesses: The assessee has right to object and raise the question of jurisdiction of an Assessing Officer within the time prescribed nder the following circumstances: If he has already filed the return income u/s 139(1) or 115WD(1)- Within 1 month from the date of service of notice u/s 142(1) or 143(2) or before the completion of assessment whichever is earlier. No return flied and notice issued u 142(1) or 148 or show cause notice for best judgment assessment u/s 144 or 115WD(2) / 115WH(1) / 115WF Within the time all owed in notice u/s 142(1) or 148 or within the time specified in notice u/s 144 whichever is earlier. 2. Duties of the Assessing Officer: If the assesses challenges the jurisdiction of the Assessing Officer, and the Assessing Officer is not satisfied with the correctness of the assessee’s claim, then he shall refer the matter to the Director General/ Chief Commissioner or Commissioner before the completion of the assessment. P. POWERS OF THE INCOME TAX AUTHORITIES TO TRANSFER CASES [Section 127] Transfer to another subordinate officer: 1. The Director General or Chief Commissioner or Commissioner has the power to transfer cases with or without concurrent jurisdiction from one or more subordinate Assessing Officer to other Assessing Officers. . Before transferring the case, the assesses shall be given an opportunity of being heard. 3. The above authorities shall record the reasons in writing for doing so. 4. Where the Assessing Officer from whom the case is transferred and the transferee Assessing Officer do not fall under the control of the same Director General, Chief Commission er, Commissioner, then both the jurisdiction officers mutually decide and paw necessary order. 5. If both the jurisdiction Commissioners are not in agreement, then the matter shall be decided by the Board or any authority authorized by the Board. . Transfer within local area: It is not necessary to give an opportunity to the assessee if the case is transferred between Assessing Officers within the same city, locality or place. Tax Supplement 5 7. The transfer of the case may be made at any stage of the proceedings. 8. Any fresh notice not required: It is not necessary to reissue any notice by the transferee Assessing Officer, which is already issued by the previous Assessing Officers. Q. Duties of Income Tax authority and rights of the assessee in case of change of Income Tax Authority. Section 129] When an Income Tax authority ceases to exercise jurisdiction and is succeeded by another, then the successor shall continue the proceedings from the stage at which it was left-over by th e preceding authority. Right of the assessee: In case of change in Income Tax authority, the assessee may demand that before the proceeding be continued: (a) the previous proceedings or any part thereof be reopened again (b) he may be reheard before passing any order by the new authority. R. OTHER POWERS OF INCOME TAX Section Particulars Authorities who can exercise the powers u/s 131 Assessing Officer, Joint Commissioner of Income Tax, Commissioner of Income Tax (Appeals), Commissioner of Income Tax, Chief Commissioner of Income Tax Nature of Power Power of Court under the code of civil procedure and power to 131(1) Discovery and inspection Enforcing attendance of any person Compelling production of books of accounts and documents Issuing commissions Authorities who can exercise the Powers: Director General, Director, Joint Director, Deputy Director, Assistant Director or Authorized Officer 131(1A) The above authorities can exercise the powers if they have reasons to suspect that income has been concealed or likely to be concealed irrespective of whether any proceeding in respect of the assessee is pending before him or any other authority or not The authority has the power to impound and retain books and documents for such period as it thinks fit. The Assessing Of ficer/Assistant Director/Deputy Director shall not. etain the books/ documents Without recording reasons for doing so; and For a period exceeding 15 days without prior permission of Chief Commissioner/ Commissioner/Director General/Director of Income Tax S. POWERS OF INCOME TAX AUTHORITY TO CALL FOR INFORMATION. [Section 133] The Assessing Officer, Joint Commissioner, Commissioner (Appeals) may require the followinq details: Assessee Firm HUF Trustee, guardian, agent Information Names, addresses of the partners of the firms and their respective shares Names, addresses of the manager and the members of the family. Names of the persons for or of whom he is trustee, guardian or agent and their addresses. 131(3) 6 Tax Supplement Any assessee Name and addresses of persons to whom the following payments are made exceeding Rs. 1,000 or more as may be prescribed: Rent, interest, commission, royalty, brokerage, annuity not taxable under the head â€Å"Salaries† Names and addresses of all persons to whom any sum has been paid or received for transfer by way of sale, exchange or otherwise of assets; Details of such payments and receipts. Information, matters or statement of accounts and affairs, which will be useful or relevant to any proceeding under the Act. Broker, agent or any person concerned in the management of stock or commodity exchange Any person including banking company or any officer thereof In case where no proceeding is pending, the power in respect of an inquiry shall not be exercised by any authority below the rank of Director or Commissioner of Income Tax without the prior approval of the Director or Commissioner. T. Section 133A POWER TO REMOVE BOOKS DURING SURVEY 1. Authority: Commissioner, Joint Commissioner, Joint Director, Director, Assistant Director, Deputy Director and Assessing Officer or Tax Recovery Officer or Inspector of Income Tax. No action u/s. 133A(I) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner. 2. Authorized arm of the Income Tax authority to survey: (a) Any piece within the limits of the area assigned to the Income Tax Authority (b) Any place occupied by any person in respect of whom the Income Tax Authority exercises jurisdiction (c) Any place in respect of which the Income Tax Authority is authorized by the (higher) Income-Tax Authority covered under (a) and (b) above. 3. Place Time of survey: Any place, whether principal place or not, of business or profession of the assessee. Place of survey Place of business or profession Any other place Place of function, ceremony or event Time of survey During business hours After sunrise and before sunset Any time after such function, ceremony or event 4. Rights of the Income Tax Authority u/s. 133A (a) Inspect books of accounts or other documents available at such place. (b) Check or verify and make inventory of the cash, stock, or other valuable article or thing found therein. (c) Obtain any information, which may be useful or relevant to any proceeding under this Act. (d) Record statement of any person, which may be useful or relevant to any proceeding under this Act. (e) Place marks of identification on books of accounts/other documents Inspected by the Income Tax Authority. (f) If the assessee refuses or evades, the Income Tax Authority shall have all powers u/s. 131(1) to enforce compliance. Tax Supplement 7 (g) Power to impound books etc. : The Income Tax Authority has powers to Impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him. Conditions: Reasons for impounding books should be recorded in writing. Prior permission of CCIT/DGIT/CIT/ DIT should be obtained for retention beyond TEN DAYS exclusive of holidays. 5. Duties of the proprietor, employee or any other person available at the time of survey: Afford necessary facility to the surveying official: (a) To inspect such books of accounts and other documents as they require and which may be available at such place. b) To check or verify cash, stock or other valuable article or thing which may be found therein. (c) Furnish such information as he may require which may be helpful for or relevant to any proceeding under the Act. 6. Places not to be entered [Circular No. 7D / 3. 5. 1. 967]: (a) Place where the Assessee does not carry on any business; (b) Business in residential premises of third parties; (c) Premises of a Chartered Accountant, a Pleader, an Income Tax Practitioner of whom the Assessee may be a client. U. POWERS OF THE INCOME TAX AUTHORITY TO COLLECT CERTAIN INFORMATION u/s 133B 1. Authority: Joint Commissioner, Assistant Director, Deputy Director, Assessing Officer, and Inspector of Income tax authorized by the Assessing Officer, 2. Area of the Income Tax Authority: (a) Any building or place within the limits of the area assigned to the Income Tax Authority; (b) Any building or place occupied by any person in respect of whom the Income Tax Authority exercises jurisdiction. 3. Place: (a) Any place, whether principal place or not, of business or profession of the assessee. (b) Any other place where the books of accounts, or any part of cash or stock or other valuable article or thing relating to business or profession are kept 4. Time of survey: Hours during which such place of business is open for the conduct of business or profession. 5. Rights of the Income Tax Authority: (a) To collect prescribed information; (b) The Income Tax Authority has no right to remove from the building or place any books of account, other documents, cash, stock or other valuable article or thing. 6. Consequences of non-compliance: [Section 272AA] Failure to comply with the provisions of this section will attract a penalty of such amount as the Income Tax Authority may direct. Maximum penalty shall be Rs. 1,000. ILLUSTRATION: An Assessing Officer entered a hotel run by a person, in respect of whom he exercises Jurisdiction, at 8 p. m. for the purpose of collecting information, which may be useful for the purposes of the Act. The hotel is kept open for business every day between 9 am end 9 pm. The hotelier claims that the Assessing Officer could not enter the hotel after sunset The Assessing 8 Tax Supplement Officer wants to take away with him the books of account kept at the hotel. Examine the validity of the claim made by the hotelier and the proposed action of the Assessing Officer with reference to the provisions of section 1338 of the Income lax Act, 1961. 1. Section 133B: (a) Powers: Survey: Assessing Officer is empowered to survey the place of business or profession at hours during which such place of business is open for the conduct of business or profession. Collection of Information: He is also empowered to collect prescribed information. (b) Restriction on Power: The AO has no right to remove any books of account, other documents, cash, stock or other valuable article or thing, from the place of survey. 2. Analysis and Conclusion: (a) Validity of Entry into Hotel: The AD entered the Hotel during its business hours at 8 p. m. (i. e. between 9 a. m. and 9 p. m. ) In light of the above provision of law, claim made by Hotelier in this respect is not valid. (b) Validity of Removing Books: Assessing Officer has no right to take away the books of accounts kept at the hotel. Hence the proposed action of the Assessing Officer is beyond his authority. V. Powers of income tax authorities to Inspect register of companies. [Sec 134] 1. Officers Empowered: (a) Assessing Officer (b) Joint Commissioner (c) Commissioner (Appeals) or (d) Any person subordinate to the above persons duly authorized by them (above persons) in writing. 2. Power to Inspect: The above officers may inspect or take copies of any Register of the Members, Debenture Holders or Mortgages of any Company of or an entry in such Register. W. Powers of Income tax authorities to disclose information [Section 138] 1. Furnishing of information: The information received or obtained by the Income Tax Authority in performance of functions under this Act, may be furnished by the Board or any designated Income Tax Authority by a special or general order. 2. Person to whom information has to be furnished: (a) Any officer, authority or body performing functions under law relating to the imposition of any tax, duty or cess or to dealings in foreign exchange. b) Any officer, authority or body performing functions under any other law, notified by the Central Government in public interest. 3. Procedure: (a) The prescribed authority can file an application to the Chief Commissioner or Commissioner in prescribed Form No. 46. (b) If the Income Tax Authority is sat isfied that in public interest such information has to be furnished to the applicant, then he may furnish such information in Form No. 47. (c) The decision made by the Chief Commissioner or Commissioner shall be final. Designated Officers: Chief Commissioner, Director General, Additional Commissioner, Additional Director, Joint Commissioner and Joint Director. Tax Supplement 9

Quintilian - Marcus Fabius Quintilianus

Quintilian - Marcus Fabius Quintilianus Influence: A first century A.D. Roman who came to prominence under Emperor Vespasian, Quintilian wrote about education and rhetoric, exerting a strong influence in the schools the Romans spread throughout the Empire. His influence on education continued from his day until the 5th century. It was revived briefly in the 12th century in France. The Humanists at the end of the 14th century renewed interest in Quintilian and a complete text of his Institutio Oratoria was found in Switzerland. It was first printed in Rome in 1470. Birth of Quintilian: Marcus Fabius Quintilianus (Quintilian) was born c. A.D. 35 in Calagurris, Spain. His father may have taught rhetoric there. Training: Quinitilian went to Rome when he was about 16. The orator Domitius Afer (d. A.D. 59), who held office under Tiberius, Caligula, and Nero, taught him. After his teachers death, he returned to Spain. Quintilian and the Roman Emperors: Quintilian returned to Rome with emperor-to-be Galba, in A.D. 68. In A.D. 72, he was one of the rhetoricians to receive a subsidy from Emperor Vespasian. Illustrious Pupils: Pliny the Younger was one of Quintilians students. Tacitus and Suetonius may also have been his students. He also taught Domitians two grandnephews. Public Recognition: In A.D. 88, Quintilian was made the head of the first public school of Rome, according to Jerome.Source:Quintilian on the Teaching of Speaking and Writing. Edited by James J. Murphy. 1987. Institutio Oratio: In c. A.D. 90, he retired from teaching. He then wrote his Institutio Oratoria. For Quintilian, the ideal orator or rhetorician was skilled in speaking and also a moral man (vir bonus dicendi peritus). James J. Murphy describes the Institutio Oratoria as a treatise on education, a manual of rhetoric, a readers guide to the best authors, and a handbook of the moral duties of the orator. Although much of what Quintilian writes is similar to Cicero, Quintilian emphasizes teaching. The Death of Quintilian: When Quintilian died is unknown, but it is thought to have been prior to A.D. 100. Go to other Ancient / Classical History pages on Roman men beginning with the letters: A-G | H-M | N-R | S-Z

MRI (Classical theory Magnetic resonance) Essay

MRI (Classical theory Magnetic resonance) - Essay Example n electromagnetic laws a nucleus spining around its own axis with an electric charge will cause a small magnetic moment (composed of spin and charge) (Donald W et al. 2010). The rotation (spin) of the nucleus is perpendicular to the axis of the nucleus magnetic field. In short, vector (Figure 1) is used to describe the magnitude (amplitude) and the direction of the magnetic moment (Westbrook, Roth & Talbot 2005). When the atomic mass number is odd an example is Na 23. Another example is 7Li. It has seven atomic mass number 3 protons and 4 neutrons and thus will give rise to an MR signal. The spin (I) for 23Na and 7Li will be 23⠁„2 and 3/2, respectively. For example, 14N has seven protons and seven neutrons (Z=7 and A=14). The spin (I) for 14N will be However, if the atomic number and atomic mass number are even, then there is no magnetic moment and thus no MR signal (for instance, 114Cd is composed of 48 protons plus 66 neutrons, Z=48 and A=114) (BROWN & SEMELKA 1999; Donald W et al. 2010). It is important to know that the vectors of the MR active nuclei in the absence of the main magnetic field will spin randomly; thus, the random directions of the nuclei will affect the magnitude of the net magnetic moment. The probability of the net magnetic moment approaching zero is when there are many nuclei aligned in different directions If RF pulse is applied at the resonance, then the protons can absorb that energy at the quantum level, a single proton jumps to higher energy state. At the macro or classical level, to an observer in the external laboratory frame of reference, the magnetization vector spiral down towards the xy plane. Now to see the behavior of the rotating frame when a RF pulse is applied from external source ,we keep this thing in minds that pulses are often labeled by their tip angle which can be any value of angle but most of the times the 90o and 180o. The tip angle is dependent on both the magnitude of the externally applied magnetic field and

Micro case Study Example | Topics and Well Written Essays - 500 words

Micro - Case Study Example Monopolies are given the rights to be the only firms in operation as a result of various barriers to entry into the industry. The major barriers are permits or licenses, ownership of key resources, copyrights and patents, high start up cost and being offered subsidies. Monopolies may also come across barriers in going out of the market, whereby they are restricted from exit from the market if they are responsible for producing an important product. (Musgrave et al, 41). If a government concludes that products manufactured or provided by such firms are indispensable for the benefit of citizens then such monopoly could be halted from exiting because it improves the living standards of people. Monopolies are also characterized by being in charge of technological knowhow used in production or information, which is not available to potential competitors. In addition to this, monopolistic enterprises might have some information or technology, which is not known to others. The technology or information may or may not be solely owned and it could even be a secret formula, which could be a unique way of producing the distinctive product, which will leave other firms in no position to produce the same The key source of a monopoly are the hurdles to entry, which originate from sources such as ownership of key resources and patents, whereby the government may give individual firms the exclusive rights to produce some products. Therefore, production costs will make the only producer more proficient compared to a large group of producers, which will be forced to go out of the market (Musgrave et al, 21). The government can regulate a monopoly so as to prevent heightened prices in a market, and this is achieved by setting the average price of products. The main drawback is that at times the regulated prices are below average the total costs incurred, which means that prices are lower than the producer’s average total costs, and in such cases, a firm

Paul Cezanne :: essays research papers

When most people think of Paul Cezanne, they think of two words genius and painting. For these two words he is consider by far to be the Father of modern painting. Cezanne was born in Aix-en-Provence in 1839. He was to die in the same town in 1906. His life and art work was greatly influenced by this small town in France. He was the son of a shrewd business man, Louis-Auguste Cezanne. As a boy growing up in Aix, Cezanne loved to study Greek and Latin literature. At the age of thirteen, Paul met Emile Zola at the College Bourbon. The friendship was very important for both of the young men and lasted until the publication of Zola's novel L'Oeuvre in 1886, in which the writer portrays an unsuccessful artist whose character based upon Paul. Deeply hurt, Cezanne broke forever with his longtime friend. At school, the boys were nearly inseparable. Both were interested in writing and literature. Emile and Paul would write letters and rhymed verse to each other for the next decade or so in which they expressed their most intimate feelings and emotions together with information about their everyday life. Paul's father disapproved of Zola and his family especially after Emile's father had died. In February 1858 Zola moved to Paris together with his mother. Which made Paul want to go to Paris to join up with Emile. When in 1861 he finally obtained his father's permission to study art in Paris, Cezanne's first attempt to settle down there failed. Disillusioned with the art world, he returned to his family after only six months and entered his father's bank as a clerk. The following year he went to Paris again, and this time he stayed. During this years he lead a rather frugal life due to his father's meager allowance. Every year he submitted canvases to the artists' Salons, but was regularly rejected. Cezanne did his first show with a group named the "Society of Painters, Draftsman, Sculptors, and Engravers" comprised of Pierre-Auguste Renoir, Claude Monet, Alfred Sisley, Pissarro and Cezanne himself. The group's first show was in April in 1874, they received bad revise. Cezanne did one more show with that group, third for the group, in 1877. That show went better than the first one. "Unlike his artist friends, he generally avoided depiction's of modern life and instead painted landscapes and still-lives of more classical conception"(Lallemand 10). Cezanne had many different characteristics of his work enigmatic quality, the look of someone who were essentially a sculptor, no seasonal variance in his landscapes. In the painting The House of the Hanged Man ,painted in 1872-1873, there is an eerie feeling

Research methods in education Essay

This topic will give you the overview of a research report and an example of a research report. After completing this topic, you should be able to explain the chapter contents of: (a) Research Problem; (b) Review of the Literature; (c) Research Method; (d) Research Findings; and (e) Conclusions (Figure 2. 1). Figure 2. 1: Topic Contents 2. 2 EXAMPLE OF A RESEARCH REPORT â€Å"THE EFFECTS OF PREREQUISITE MATHEMATICS ABILITY, TEACHING METHOD AND ENGLISH LANGUAGE SKILLS ON MATHEMATICS ACHIEVEMENT† CHAPTER 1 RESEARCH PROBLEM 1. 1 Introduction State the purpose of research and explain the brief contents/subtopics of section/ chapter. The purpose of this research was to determine whether prerequisite mathematics ability, teaching method and English language skills affect mathematics achievement. This chapter will explain the background of research, statement of the research problem, purpose of research, importance of research, limitations of research, definition of terms, and summary. 1. 2Background of Research Explain the motivation for carrying out this research in terms of theoretical issues or practical problems. Lately, mathematics achievement of most students in both the primary and secondary schools is deteriorating. The teaching of mathematics in English does affect mathematics learning for some students, but it creates significant problems for others. Schools had tried to solve some of these problems, but still could not improve mathematics achievement of these students. 1. 3 Statement of Research Problem Explain the factors/variables to be included in this research, show the conceptual/theoretical framework of research, and state the research problem. The literature on teaching and learning mathematics indicated that prerequisite mathematics ability is necessary for students to understand any new mathematics content. Beside prerequisite mathematics, most of past research showed that proper teaching mathematics can improve students’ performance in mathematics. Lately, research on mathematics learning discovered that English language skills facilitate mathematics learning. The theoretical framework of the research is given in Figure 1. 1. This research attempted to determine whether prerequisite mathematics ability, English language skills, and teaching method affect mathematics achievement. Figure 1. 1 Theoretical Framework of the Research 1. 4Purpose of Research Explain the purpose of research, research objectives, research questions and research hypotheses (if any). The purpose of this research was to determine whether prerequisite mathematics ability, teaching method and English language skills affect mathematics achievement. The objectives of this research were: 1. 4. 1 Research Objectives This research was carried out with the following objectives: (a) To determine the effect of prerequisite mathematics ability on mathematics achievement. (b) To determine the effect of teaching method on mathematics achievement. (c) To determine the effect of English language skills on mathematics achievement. 1. 4. 2 Research Questions This research was carried out to answer the following research questions: (a) What is the effect of prerequisite mathematics ability on mathematics achievement? (b) What is the effect of teaching method on mathematics achievement? (c) What is the effect of English language skills on mathematics achievement? 1. 4. 3 Research Hypotheses The following null hypotheses were formulated to answer the research questions: (a) There is no difference in mathematics achievement between students with low and high prerequisite mathematics abilities. (b) There is no difference in mathematics achievement between students who are taught using direct instruction and cooperative learning. (c) There is no difference in mathematics achievement between students with low and high English language skills. 1.5Importance of Research Explain the importance of research findings in terms of theory confirmation/building or their implications to practitioners. The findings of this research hopefully will create awareness among school administrators and mathematics teachers of the necessity to prepare students with English language skills and prerequisite mathematics knowledge before teaching new mathematics content. The findings also will h elp mathematics teachers to choose appropriate mathematics teaching method to improve students’ mathematics achievement. 1. 6Limitations of Research Explain the limitations of this research in terms of population, sample, instruments, data analyses or other related problems to the research. This research was carried out in two secondary schools in Petaling Jaya area with a sample of 120 students. The prerequisite mathematics ability, teaching method and English language skills were classified into only two categories each. The instruments were limited to prerequisite mathematics test, English language test, and mathematics post-test. Interaction effects of prerequisite mathematics ability and English language skills with teaching method were not investigated in this research. 1. 7Definition of Terms Give the constitutive (conceptual) and operational (measurement) definitions of the terms/variables used in the research. The followings were the key terms used in this research and their constitutive and operational definitions: (a) Mathematics achievement Mathematics achievement can be defined as the ability of a person to solve mathematical problems at a difficulty level that is appropriate to the person. In this research, mathematics achievement was measured using a mathematics post-test that covered the syllabus on area of triangle,rectangle, and circle. (b) Prerequisite mathematics ability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 1. 8Summary Give a summary of important aspects explained in this section/chapter. This research was carried out to improve students’ mathematics achievement. The purpose of this research was to determine whether prerequisite mathematics ability, teaching method and English language skills affect mathema tics achievement. The research, which was conducted in two secondary schools in Petaling Jaya area, used teacher-made tests to collect the required research data. CHAPTER 2 LITERATURE RREVIEW 2. 1 Introduction Explain the brief contents of section/chapter. This chapter presents the Literature Review which is divided into Related Literature and Related Research. The Related Literature explains prerequisite mathematics, language skills, direct instruction and cooperative learning. The Related Research presents some research on the effects of prerequisite mathematics ability, language skills and teaching method on mathematics achievement. 2. 2 Related Literature Explain concepts, theories, principles or models that are related to the research problem. The purpose of this research was to investigate the effects of prerequisite mathematics ability, teaching method and English language skills on mathematics achievement. This section will explain the two teaching methods that were used in this research, namely, direct instruction and cooperative learning; and also the roles of prerequisite knowledge and language skills in teaching and learning. 2. 2. 1 Direct Instruction Slavin (2006) defined â€Å"direct instruction† as â€Å"an approach to teaching in which lessons are goal-oriented and structured by the teacher†. The teacher transmits information directly to students by structuring class time so that the students achieve the clearly stated objectives as efficient as possible. It is efficient for teaching a well-defined body of knowledge or skills such as mathematics. Direct Instruction comprises of the following seven (7) steps of activities: (a) State Learning Objectives and Orient Students to Lesson; (b) Review Prerequisites; (c) Present New Materials; (d) Conduct Learning Probes; (e) Provide Independent Practice; (f) Assess Performance and Provide Feedback; and (g) Provide Distributed Practice and Review. 2. 2. 2 Cooperative Learning Slavin (2006) defined â€Å"cooperative learning† as â€Å"instructional methods in which students work together in small groups to help each other learn†. The students are prepared with specific skills that will help them work better in a group. These skills include active listening, giving clear explanations, avoiding negative comments, etc. An effective cooperative learning model is called Student Teams-Achievement Divisions (STAD). STAD comprises of the following four (4) steps of activities: (a) Teach – the teacher present the lesson; (b) Team Study – students work on worksheets in their teams to master the material; (c) Test – students take individual tests; and (d) Team Recognition – team scores are computed based on team members’ improvement scores and class newsletter recognizes high-scoring teams. 2. 3 Related Research Explain and comment about previous research/ studies that are related to the research problem in terms of population, sample, instruments, analyses, findings and limitations. Based on the research framework, this section will present the previous research/ studies related to the effects of prerequisite mathematics ability, teaching method and English language skills on mathematics achievement. Specifically, this section will present the research on direct instruction (Systematic Instruction) and cooperative learning (Student Teams-Achievement Divisions – STAD). 2. 3. 1 Research on Direct Instruction The Systematic Instruction (SI) is one form/model of Direct Instruction. SI is a comprehensive Direct Instruction approach with a high degree of structure. Studies on the evaluation of nine programmes using Direct Instruction were carried out (in Slavin, 2006). DISTAR and Behaviour Analysis, the two highly structured Direct Instruction programmes, were found most successful in improving students’ reading and mathematics achievement. Of the nine programmes, only DISTAR was successful in improving low-achieving disadvantaged students close to the national average achievement. DISTAR and Behaviour Analysis students were also highest in self-esteem. About 60% of DISTAR students graduated from high school, compared to only 38% of other students in the same school. 2. 3. 2 Research on Cooperative Learning Slavin (1986) had done a research on Student Teams-Achievement Divisions (STAD). The research found that students learn substantially more in cooperative learning than in traditional/direct instruction, if two conditions are made. First, there must be some reward or recognition given to students, such as certificates. Second, each group must make sure that all of their members are learning, not just the good ones. When these conditions are met, cooperative learning is effective in grades 2 through 12, in all subjects and in many types of schools. Other than academic achievement, cooperative learning had positive effect on race relations, self-esteem, and attitudes toward school (Slavin, 1990). 2. 4 Summary Give a summary of important aspects explained in this section/chapter. This chapter presented the Literature Review for this research. The Related Literature discussed about direct instruction, cooperative learning, and the roles of prerequisite knowledge and skills and language skills in teaching and learning. The Related Research discussed about the research on direct instruction, namely, Systematic Instruction, and cooperative learning, namely, Student Teams-Achievement Divisions. CHAPTER 3 RESEARCH METHOD 3. 1 Introduction Introduction Explain the brief contents of section/chapter. This chapter presents the Research Method which is divided into Research Design, Population and Sample, Research Instruments, Procedure for Data Collection, Procedure for Data Analyses, Pilot Study, and Summary. This research used experimental design to investigate the effects of prerequisite mathematics ability, English language skills, and teaching method on mathematics achievement. 3. 2 Research Design A factorial experimental design was used to investigate the effects of three independent variables; namely, prerequisite mathematics ability, English language skills, and teaching method; on the dependent variable of mathematics achievement. This section will explain the factorial design with each of the independent variable having two levels. The two levels of prerequisite mathematics ability were low and high; the two levels of English language skills were low and high; and the two levels of teaching method were direct instruction and cooperative learning. A (2x2x2) factorial design was used in this research with a total of eight groups/cells. The factorial design is shown in Table 3. 1. Table 3. 1: (2x2x2) Factorial Design on Mathematics Achievement Prerequisite Mathematics Ability Low High English Language Skills: Low Direct Instruction Direct Instruction English Language Skills: High Direct Instruction Direct Instruction Prerequisite Mathematics Ability Low High English Language Skills: Low Cooperative Learning Cooperative Learning English Language Skills: High Cooperative Learning Cooperative Learning 3. 3 Population and Sample Explain the scope/limitation of research in terms of population and sample & how respondents are selected. This was a part of an action research planned for a public secondary school in Petaling Jaya, Selangor, Malaysia. The research population comprised of all the Form 4 students in the school for the school year of 2009. A total of 240 Form 4 students were randomly selected as research sample. Other population and sample were not considered in this research, since it was an action research for the school. 3. 4 Research Instruments Explain research instruments to be used and how they are developed/ constructed. There were four instruments used in this research, namely: (a) Backgrounds Questionnaire to collect data on backgrounds of respondents; (b) Prerequisite Mathematics Pretest to measure students’ prerequisite mathematics ability; (c) English Language Pretest to measure students’ English language skills; and (d) Mathematics Posttest to measure students’ mathematics achievement. The four research instruments were developed by two mathematics teachers and two English Language teachers from the school. The Backgrounds Questionnaire was focused on students’ gender, ethnic, stream, and PMR Mathematics grade. The Mathematics Pretest and Posttest were developed based on the topic of Probability and Statistics, while the English Language Pretest was developed based on Form 4 syllabus. 3. 5 Procedure for Data Collection Explain step-by-step of the procedure for data collection from obtaining the permission to do research to how the data were collected. The 240 Form 4 students were called to meet the School Principal and researchers at the school’s hall. They were briefed about the research and were given the Backgrounds Questionnaire, Prerequisite Mathematics Pretest, and English Language Pretest. After the results of the Prerequisite Mathematics Pretest and English Language Pretest were obtained, the students were classified into four groups of 60 students each, namely: (a) studentswith â€Å"low† Prerequisite Mathematics scores and â€Å"low† in English Language scores; (b) students with â€Å"low† Prerequisite Mathematics scores and â€Å"high† in English Language scores; (c) students with â€Å"high† Prerequisite Mathematics scores and â€Å"low† in English Language scores; and (d) students with â€Å"high† Prerequisite Mathematics scores a nd â€Å"high† in English Language scores. Each of the four groups of students was later assigned randomly to two groups of 30 students each to form a total of eight groups. One mathematics teacher was trained on how to teach mathematics using Direct Instruction, and another mathematics teacher was trained to teach mathematics using Cooperative Learning. After the training, one of the mathematics teachers taught four of groups of students on the topic of Probability and Statistics for a period of three weeks using Direct Instruction. The other four groups of students were taught by the other mathematics teacher on the topic of Probability and Statistics also for a period of three weeks using Cooperative Learning. At the end of three weeks, all students were given the Mathematics Posttest. 3. 6 Procedure for Data Analyses Explain step-by-step of the procedure for data analyses from marking the test(s) to how the data were analyzed to answer each research question. One English language teacher was asked to mark the English Language Pretest answer scripts, one mathematics teacher was asked to mark the Prerequisite Mathematics Pretest answer scripts, and another mathematics teacher was asked to mark the Mathematics Posttest answer scripts, based on the marking schemes provided by the researcher. The backgrounds information of the students and their Prerequisite Mathematics Pretest scores, English Language Pretest scores, and Mathematics Posttest scores were entered into a computer file for analyses. The Statistical Package for Social Sciences (SPSS) was used to analyze the research data. Frequencies and percentages were used to analyze the backgrounds of students who participated in the research. The Analysis of Variance (ANOVA) was used to test the following null hypotheses on the main effects of the independent variables investigated at 0. 05 level of significant. The following null hypotheses were formulated to answer the research questions: (a) There is no difference in mathematics achievement between students with low and high prerequisite mathematics abilities. (b) There is no difference in mathematics achievement between students who are taught using lecture method and cooperative method. (c) There is no difference in mathematics achievement between students with low and high English language skills. 3. 7 Pilot Study 4 Explain how you carried out the pilot study and improvements you made on your research after the pilot study. A pilot study for the research was carried out in the same school when the two mathematics teachers were given the training on how to teach mathematics using Direct Instruction and Cooperative Learning. A small sample of 20 students was used in the pilot study, whereby the students were given the Backgrounds Questionnaire, English Language Pretest, Prerequisite Mathematics Pretest, and Mathematics Posttest. The students were interviewed by the researcher on their understanding of the Questionnaire, Pretests, and Posttest. The researcher had refined the Questionnaire, and a new set of equivalent English Language Pretest, Prerequisite Mathematics Pretest, and Mathematics Posttest were developed by the same two mathematics teachers and two English Language teachers based on the comments from students. 3. 8 Summary Give a summary of important aspects explained in this section/chapter. This chapter presented the Research Method that was focused on the Research Design, Population and Sample, Research Instruments, Procedure for Data Collection, Procedure for Data Analyses and Pilot Study. The research was carried out on 240 Form 4 students from a public secondary school in Petaling Jaya, Selangor. A Backgrounds Questionnaire, an English Language Pretest, a Prerequisite Mathematics Pretest, and a Mathematics Posttest were used as research instruments. A pilot study was carried out at the same school and the instruments were refined based on students’ comments. Descriptive statistics were used to explain the backgrounds of respondents, while ANOVA was used to test the null hypotheses of the research. CHAPTER 4 RESEARCH FINDINGS 4. 1 Introduction Explain the brief contents of section/chapter. This chapter presents the Research Findings which is divided into the Backgrounds of Respondents and the Results of Data Analyses and Research Findings. The Backgrounds of Respondents discuss the composition of respondents by gender and ethnic. The Results of Data Analyses and Research Findings explain the results of Analysis of Variance on Mathematics Achievement and the hypothesis tests on the effects of Prerequisite Mathematics, Teaching Method, and English Language Skills on Mathematics Achievement. 4. Backgrounds of Respondents Explain the backgrounds of the research respondents, e. g. their gender, age, family income, etc. This research was carried out at a public secondary school in Petaling Jaya, Selangor, Malaysia. A total of 240 Form 4 students were randomly selected as research sample. These students were assigned to four groups based on the results of Prerequisite Mathematics Pretest and English Language Skills Pretest. The background of respondents in terms of gender, ethnic, mean score and standard deviation (SD) of Prerequisite Mathematics, and mean  score and standard deviation (SD) of English Language Skills are given in Table 4. 1. The respondents comprised of 120 male students (50%), 120 female students (50%); which were made up of 120 Malay students (50%), 96 Chinese students (40%), and 24 Indian students (10%). In terms of Prerequisite Mathematics and English Language Skills, Group 1 (Low Math & English) comprised of 60 students with mean of 31. 8% in Prerequisit e Mathematics and 42. 6% in English Language Skills. Group 2 (Low Math & High English) comprised of 60 students with mean of 32. 1% in Prerequisite Mathematics and 72.