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.