About Health Education Taught In Schools

About Health Education Taught In Schools Should health education be taught in schools? In this day and age, health problems play a pivotal role in Ss„Â ¢ ability to come to school, stay in school and make the best performance during their studies whether in primary schools, secondary schools or in universities. Developing the health of student can also be done well by the schools which lack healthcare resources. According to a survey of a 12.5 per cent of sample of schools in England and Wales (Williams, 1985), some 87 per cent of primary schools were teaching about health and a further 4 per cent planned to do so in the near future. The comparable figures for secondary schools were 85 per cent and 9 per cent respectively. Most people agree with that school should do more on health education, but others believe that there are also many drawbacks on health education in schools. What is health education? (http://www.ltscotland.org.uk/healthpromotingschools/)health promotion in schools is not just about encouraging children and young people to eat well and to exercise; it encompasses a much broader holistic approach. This approach is called the whole school approach, which includes promoting the physical, social, spiritual, mental and emotional wellbeing of all pupils and staff. This essay will identify and discuss the positive and negative sides of it. Recently, health education is gaining popularity in all kinds of schools among all kinds of students .It has many shining points. Developing the health, hygiene and nutrition of children is an important thing to school because it„Â ¢s difficult to children to learn when they are hungry or sick. But safe physical surroundings and advantageous psychosocial surroundings should be guarantee of a good school policy, and it also should avoid molestation, insulting language and discrimination; using drug, alcohol and tobacco isn„Â ¢t allowable of a good school policy and the same to violence and bullying. Students can improve their health-related knowledge, attitudes, skills, and stimulate the interest of children to concentrate their energy and improve their health, take precautions against disease and avoid health-related risk behaviors in a variety of health areas by health education. Firstly, health education is benefit to children„Â ¢s physiology via two aspects: h ealth eating and physical activities. Via health education, children can learn more knowledge of healthy food choices which can contribute the children„Â ¢s confidence, skills, knowledge and understanding. By learning the knowledge of choosing healthy food, it will increase children„Â ¢s consumption of complex carbohydrates, and decrease their consumption of saturated fat, cholesterol, sodium, and sugar, then increase their level of habitual physical activity; after it, children will generalize these changes to other family members.

Evaluate Student Satisfaction With Different Course Modules Nursing Essay

Evaluate Student Satisfaction With Different Course Modules Nursing Essay To define the drivers of student opinions and satisfaction, one needs to initially understand the role of student in an educational setting in terms of academic life. Educational institutions worldwide use the form of satisfaction questionnaires to investigate student views, therefore this is the student satisfaction measurement conducted for masters programme (MSc International Business Management) to develop the programme and to improve the student satisfaction levels. According to Kotler, the rapid development in education industry, significant increases in colleges and universities and demographic shift in the population may force the universities to think about the role of student satisfaction for their strategic improvement and survival in the competitive education industry (Kotler Fox, 1995). According to (Crawford,1991) in UK Higher Education (HE) institutions students were considered to be primary customers of a university even before they were liable for payment of fees as direct recipients to service provided by a one year masters degree programme made up of number of modules at each level. So it confirms the status of students as customers and there is scope in this evaluation to include students experiences rather than limiting it only to assessment of quality of teaching and learning (Aldridge Rowley, 1998) According to statistics which indicates that more than 40 % of all entrants leave higher education without earning a degree, 75% of the students drop out in first two years of college and more recent 46.2% of freshmen do not graduate from college (Kara DE shields, 2004) So based on statistics we can see how important for university administrators and researchers to focus their attentions on service quality which gives rise to student satisfaction for better chance to compete Satisfying the students to retain them is important for educational universities. It might be argued that dissatisfied students may slash back on number of courses or drop out of university completely. The main aim of the study is to critically analyse the student satisfaction levels and quality dimensions in assessing the MSc International Business Management (IBM) programme. 1.1 Background of the Industry: Liverpool John Moores University have 180 years of experiences in delivering high quality superior educational services and have 24,000 students plus 4500 oversees students of which 4100 are pursuing their post graduation education. Since the majority of the student are pursuing their under graduate education and only 17% student are post graduate or masters education there is a chance that post graduate student may be left dissatisfied. To measure the satisfaction level there is a need of undertaking a research it offers full range of post graduate and under graduate programs, of which MSc International Business Management is one which is recently launched in the year 2009 so total eight students were enrolled in the first batch September intake. It is a post graduate program to provide theoretical and practical perspective on International Business Management issues, to enhance students potential with in todays dynamic behavior environment. This program has been designed to develop , achieve aims and objectives by integrating skills and academic knowledge with case studies taken from real world situation it has a range of assessment methods selected to be appropriate to what is being taught, and designed as far as possible to reflect the real-world tasks. These include written reports, individual reflection, class tests, group presentations, and dissertation. The analytical nature of the programme, particularly at the Research project stage, will require students to investigate a business or management problem that require independent research and the synthesis of acquired knowledge and data to address the problem (www.ljmu.ac.uk). The main intention is to critically appraise the student satisfaction levels, service quality and the development of the programme. 1.2 Problem Statement: As IBM is newly introduced programme in LJMU the student expectations are not up to level of satisfaction due to lack of in sufficient students enrolled in this programme and the tuition fees is also high and the time tables arranged were not up to satisfaction due to work life balance with studies and students part time jobs author want to critically analyze the student satisfaction quality levels in new course. 1.3 Research Aim: The main aim of the research is to critically appraise student satisfaction levels in MSc International Business Management (IBM), service quality measurement and to develop the programme at Liverpool John Moores University (LJMU). 1.4 Research Objectives: To investigate and evaluate student satisfaction with course modules of perceived program quality To investigate and evaluate student satisfaction with perceived quality of life with academic facilities and support To investigate the perceived quality of outcomes To propose recommendations to improve student satisfaction levels 2. LITERATURE REVIEW The literature review is a concise step by step guide to conducting a literature search (Ridley, 2008). 2.1 Student Satisfaction: According to (Danielson, 1998) student satisfaction refers to the attraction, pride, or positive feeling that students develop towards the program. But according to Kotler and Clarke (1987) defines satisfaction as a state felt by person who has experience performance that fulfils his or her expectation. According to (Stike, 1984) suggested that level of students positive feeling is associated with students being able to find adequate resources to meet their academic and social interests. But according to previous studies shows that students who report positive academic and social experiences expressed greater satisfaction with overall college experience. Interaction between faculty members and students is also a factor affecting student satisfaction in academic experiences (Tinto, 1993) which implies sufficient and positive faculty student interaction will contribute to overall student satisfaction (Danielson, 1998). The most student satisfaction studies focuses on perspective of customer oriented, researchers facing the problem of creating standard definition for student satisfaction which provides a basic need of theory to be selected and modified so that it can explain the meaning of student satisfaction. Even though there is a high risk involved in marketing place of higher education, there is a new moral prerogative that students have become customers as fees payers (Tuition Fees) which has a reasonable demand that their views be heard and acted upon (William,2002). 2.2 Service Quality in Higher Education: Quality may be defined as idea that quality has to be judged on assessment of user or consumer of the service. The focus on quality in services in this research is a broad aspect particularly service in higher education as it plays a key role in improving its services throughout the globe were urged to operate more commercially, quality been identified as core ingredient to success. Owlia Aspinwall (1996) pointed out that in order to measure quality, characteristics of quality need to be identified first. Whereas Cheng Tam (1997) emphasizes importance of defining characteristics of quality for measurement of education process. Zhao (2003) proposed the quality of a university online education to be evaluated from stand point of its course effectiveness, academic satisfaction and student satisfaction. But Devinder and Datta (2003) argue that organizations which want to deliver quality program and services to students must be concerned with every aspect of student experiences and support on campus. Quality in education not only includes lecturers, note taking and guidance but also includes student experience while interacting with various non academic personal components in university. Jones Suh (2000) concludes that transaction specific satisfaction influences overall satisfaction, repurchase retention. In fact students also found to place great importance degree acceptance and university reputation in selection of university and the course program (Chun, 2005). By taking different views into consideration the definition and dimensions of quality, researchers vary in measurement standards as they measure service quality used customer satisfaction as indicator for quality. 2.3 Conceptual Service Quality Models in Higher Education: From the past decades various service quality models were used and practised to cover the aspects of conventional services to latest web services, so total 19 service models were used so as quality management of higher education was handled differently from manufacturing industries. Popular service quality models were practised by business world. E.g: TQM has been applied to schools and universities in U.K and U.S.A According to (Chua, 2004) a model called SERVQUAL was used to measure the quality in education which is a well known fact that service quality is influenced by attitude and behaviour of a service customer. There are three methods available to measure the service quality in education First method adapts the SERVQUAL instrument second uses methods for assessing the quality of teaching and learning and the third method for assessing quality of the total experience. SERVQUAL is the well know tool to measure the satisfaction and the perception on the service quality. But according to (Jabnoun Al-saad, 2004) SERVQUAL is based on 5 quality dimensions which includes Tangibles, Reliability, Responsiveness, Assurance and Empathy. So it is best used for 5 point Likert scale to measure the student satisfaction and improve their satisfaction levels and development of the program. 3. METHODOLOGY According to (Kumar, 2005) methodology refers to the theoretical analysis of the methods appropriate to the area of investigation. The research is beneficial in two ways that is to maintain the whole research controlled, unbiased and straight forward and secondly to ensure that the audience conviction will be that the script is accurate and convincing. Research is seeking through methodological processes that adds to ones own body of knowledge and to that of others, by discovery of nontrivial facts and insight (Sharp, Peters and Howard, 2002) and have different layers and acknowledged as Research Process Onion and it is illustrated in Appendix (4), which consists of research philosophy, research approach, In order to improve the quality of the research (Saunders, Adrian Thornhill, 2003) explain that the research processes research strategies, time horizons and finally data collection methods 3.1 Research Approach: A research hypothesis refers to a pattern or a model for research. It involves the philosophy of research, practices of research, preferences of practices and beliefs and identification of research questions (Denscombe, 2010). According to (Leedy Ormrod, 2001) methodology is just an operating frame work within which the facts are placed so that they can be accurately measured, observed and interpreted, thereby find a solution. It is something that people undertake in order to find out new things in a systematic way, thereby increasing their knowledge. The research must be developed in such a way that it is able to make out and get all the key information which will help finding result for the research conducted. To be able to ascertain the aims of the research, it was envisaged mixed methods research design. According to Creswell Plano Clark (2007) mixed method research design is a procedure for collecting, analyzing and mixing both qualitative and quantitative research methods in a single study to understand the research problem. By assessing both outcomes of qualitative and quantitative process we can develop a complex picture of social phenomenon (Greene Caracelli, 1997). The researcher uses Triangulation mixed methods design (Jick, 1979) in order to gathers both qualitative and quantitative data, analyzes both datasets separately, compares the results from the analysis of both datasets, and makes an interpretation as to whether the results support or contradict each other. Qualitative approaches to data collection, analysis and report writing differ from then traditional, quantitative approaches. Use of purposeful sampling, collection of open ended data, analysis of text or pictures, representation of information in figures and tables, and personal interpretation of the findings all inform qualitative procedures (Creswell, Research Design, 2003) Qualitative research lacks internal validity; qualitative analysis is not designed with an end goal of generalising to large group of population of people, times and settings (Charles Robert, 2009). Whereas the process involved in Quantitative methods are of collecting, analyzing, interpreting and writing the results of study. Specific methods exist in both survey and experimental research that relate to the sample and population, specifying the strategy of inquiry, collecting and analysing data, presenting the results, making an interpretation, and writing the research in a manner consistent with a survey or experimental study(Charles Robert, 2009). According to Hammersely and Martyn (1989) qualitative data analysis should not be viewed as a distinct stage in research but then it continues throughout the research from problem formulation to final writing up. The data that is being analyzed should not only be made of primary data collected from field work but also the relevant secondary data should be taken into account. This meaning is true for any analysis either qualitative or quantitative. The data analysis consists of three elements data reduction, displaying the data and drawing the conclusion and these are the same for any research (Miles and Huberman, 1994). For finding meaningful data in the gathered information surely the process of analyzation must include interpretation but not just techniques. Although there are similarities between different types of analysis it should be recognized that the selection of the analyzation technique depends on the type of research being done. 3.1.1 Data Collection: As (Morse Richards, 2002) point out, the volume of data that qualitative researchers must manager is enormous. Researchers tell stories of drowning in data of stacking piles of data in their basements, or of not being able to use their dining room table for several months while the process of analysis in ongoing. The clear explained in a detail way please refer Appendix (5). 4. METHODS The following methods and procedures will be used to collect data for Quantitative Analysis Qualitative Analysis 4.1 Quantitative Analysis: 4.1.1 Questionnaire Survey: 4.1.2 Questionnaire Design: Questionnaire provides a more structured approach to gathering data for quantitative analysis. It is a series of written question for which the respondent provides answers. A well defined questionnaire motivation the respondent to provide complete and accurate information (Sharp, Peters Howard, 2002). The survey questionnaire should not be viewed as a standalone tool. Along with questionnaire there is field work rewards for the respondents and communication aids, all of which are important components of the questionnaire process. The strength of closed questions is that they are quick to complete and analysis; the weakness is that the data obtained may be very superficial. Open questions allow the possibility of asking deeper questions and obtaining unanticipated perspective on an issue, but the corresponding weakness is that completion and analysis can be difficult and time consuming (Smith, Thorpe Lowe, 2006) 4.1.3 Sample selection: Sample selection is sub-group of population which is taken to represent the entire population. Most important feature of a sample is it is representative and displaying similar characteristics to the population as a whole they may be totally random or may be stratified to ensure that there are sufficient cases from each category example male/female students, different faculties, levels, modes of study. A purposive sample is the one where the researcher deliberately selects cases which are considered to be representative or relevant (Creswell J.W, 2008) In this instance the target population is that of those students enrolled on the post graduation MSc IBM program at LJMU and the sample population will be selected from this group. Quantitative analysis conducted for students in MSc International Business Management(IBM) by using 5 point Likert scale statements were presented to students they agree or disagree with in them on five point scale from 1 = Strongly Disagree to 5 = Strongly Agree and then total numerical value can be calculated using response. It consists of total 50 questions one through eight were concerned with gathering demographic data. Question 9 to 20 focused on Course content Assessment. Question 21 to 30 focused on Facilities. Question 31 to 40 focused on Lecturer Faculty. Question 41 to 50 focused on Social Activities Student support 4.1.4 Questionnaire Collection: The Questionnaires will be handed out within university to all the MSC IBM students to complete questionnaire. Complete questionnaire will be collected and then all information from questionnaires is imported and coded in to SPSS. Since the time scale is involved we will design the survey is survey monkey and also send the web page link via email. Statistical package for analysis and hypothesis were tested using analysis of variance that is ANOVA which is used to uncover the effects of independent variables on an interval dependent variable. This procedure employs the statistic (F) to test the statistical significance of the differences among the obtained means of two or more random samples from the given population where statistic (F) is a ratio, which if sufficiently larger than 1, indicates that the observed differences among the obtained means are statistically significant. It is important to note here, however the samples were not random, which reduces the generalization of our results. 4.2 Qualitative Analysis: Qualitative analysis was conducted on group of four students in MSc International Business Management (IBM) at LJMU based on Sample selection, Interviews, Interview preparation and setting and analyzing the interview. 4.2.1 Sample Selection: This piece of research will be carried by interviewing the students of MSc IBM group management. Total there were 25 students enrolled for this program out of 25 a group of four students were selected for interview process. Prior to the interview the organization permissions will be sorted and their ethical considerations will be abided and held confidential in the course of research. 4.2.2 Interviews: The author will carry out an interview with group of four students will be interviewed and data will be collected regarding the factors what they feel that are responsible for organization success and so on. The researcher will carry on a semi-structured interview where the researcher has a list of questions or fairly specific topics to be covered. Questions may not follow on the way outlined on the schedule. Questions that are not included on the list may be asked as they pick on things said by the interviewers. 4.2.3 Interview Preparation and Setting: As individual will design the questions as per the literature review because as he is the student representative for MSc IBM program in order to identify the appropriate questions. Prior to the interview pilot interviews will be done. The questions will be reviewed by experienced people as what is straight forward to you as the investigator may be baffling to another person not fully in the picture. Sometimes you are too close to something and others can be more objective (Wragg.E.C, 1978). The Interviewer will inform the participants before the date of interview and requests them to arrange a comfortable location for the interview. The interview will be a one-to-one interview. The answers will be recorded in a camcorder borrowed from the university. 4.2.4 Analyzing the Interview: All the interviewed information will be loaded into the computer and saved in RTF so that it can be loaded into the (QSRNvivo) where it can be analyzed. Then the necessary nodes will be developed by the individual and formulated to generate the necessary themes. 4.3 Instrument Reliability and Validity: A goal of good research is to have measures that are reliable several factors can result in unreliable data. To determine the form of reliability, the researcher test at two different times to same participants at a sufficient time interval. Validity means that the individuals scores from an instrument which enables the researcher to draw attention about conclusion. In quantitative analysis the questionnaire was designed by using survey monkey software tool through web services. Questions added to the survey were directly derived from existing literature pertaining to student satisfaction and course program evaluation because this survey was designed significantly to adapt the technology used in web based courses, the researcher performed a reliability analysis after data collection phase. The researcher will use an interval scale of a parametric test and he shall code words in numbers and further the program will examine the information and it will generate complex statistical resul ts in a reliable way. Utilising a t-test analysis for the questionnaires, an evaluation of means (gender and age) will be done. A value of p The data was examined according to statistical assumptions by using Statistical Package for the Social Sciences (SPSS) software. In order to examine linearity, several bivariate scatter plots were generated and examined which reveals abnormalities between variables due to instrument being a Likert scale. The Pearson correlative coefficient was examined to correlation matrix in order to determine multi co linearity. In order to this pilot studies were performed in order to establish reliability and validity of the instrument. A confirmatory factor analysis was performed to subtract factors relevant to student satisfaction to examine construct validity of satisfaction survey which includes Demographic data, Course content Assessment, Facilities, Lecturer Faculty, Social activities student support 5. RESEARCH SUITABILITY The researcher has software background from Computer Science Engineering and is currently pursuing his Masters in MSc International Business Management (IBM) at Liverpool john Moores university. Since author is doing research on the same university where he is studying and he is the student representative for that program with his experience as a student he is well known about students opinions and suggestions, so it makes him easier to collect all the required information and in taking interviews and having questionnaire with students .Author have knowledge in research as he done coursework as a part of study where he collected some statistical data .Author also feels that SUPERVISOR is the key resource to the success of research he wants to take guidelines of supervisor and keep in contact with supervisor physically or via mails. Through the self experiences of author by all his observations about student satisfaction and quality of studies in LJMU he feels that definitely this is an interesting area. 6. TIME SCALE AND PROJECT MANAGEMENT A draft of the project plan is showed in the appendix. The time taken by the research will be determined by the cross sectional time horizon i.e., the research will be based on the information gathered in a short period from group of students in LJMU. Coming to the resources required, all the travelling expenses will be beared by the researcher himself and the survey and questionnaire is carried out in university from group of people. The time line of the project starts on the 15th of June 2010 and goes through the various steps involved such as the literature review, the quantitative and qualitative research involving interviews, the collection and analysis of the data regarding the cases studied, report preparation, meeting with the supervisor and finally leading to the submission which has been set tentatively to the first week of December. The time factor is going to be the most important and decisive factor determining the execution of the dissertation 7. ETHICAL ISSUES Please refer appendix (1). 8. RESEARCH ORGINALITY There are very limited amount of researches available in this topic with concept of student satisfaction and development of the MSc International Business Management (IBM) program at LJMU University, researcher being a student representative research has a potential opportunity to provide a new view in student satisfaction which examines different dimensions in the Service Quality, satisfaction levels. More over this research used both qualitative and quantitative approaches. Researcher feels that this research can provide the problems in MSc International Management program, satisfaction levels and the development of the program. 9. PROTOCOL Please refer appendix (2). 10. Bibliography

Industry, Science, and Women in Victorian England :: Free Essays Online

Industry, Science, and Women in Victorian England In The Stone Book: The Mosaic Record of Creation, Thomas Cooper expressed the opinion of many Victorians, claiming that our brave and revered forefathers, who, if they could rise from their ashes and look about them in this their native England, as it is at present, would feel sorrow, instead of joy, mingled with their surprise (Cooper). Although such sentiments are not confined to any single generation, the desire to return to simpler, bygone times is particularly understandable in regard to Victorian England. After all, England was undergoing an unprecedented period of rapid changes: farms were giving way to factories; science and technology were revolutionizing how people viewed their world; and, for the first time in over a century, a woman reigned Britain. Practically nothing was left untouched, resulting in a conflict between progress and traditional norms. Recent discoveries of gold in India and Australia, plus the agricultural success of Canada, spurred a fevered amount of growth throughout England (Harrison 25). Railroads, canals, bridges, factories, warehouses, government buildings, and suburban neighborhoods flourished, as did England’s overall prosperity (25). Indeed, between 1850-1883, the national income doubled and exports increased 229 percent (24-25). New technology, such as hydraulic presses, reapers, and locomotives began to appear, as did telegraphs – the first of which connected Edinburgh and Manchester (260). With the proliferation of railways, traveling became faster and more convenient, causing people to describe the distance between two locations in terms of the length of a train ride (Sussman 252). Similarly, state-of-the-art innovations, such as the jacquard loom, which produced elaborate textiles by following patterns punched into paper cards, â€Å"blurr[ed]†¦ the boundary† between human and mechanical intelligence (255). However, although such advancements proved to be an economic boon, industrialization was by no means universally beneficial. As Fredrich Engles described in The Condition of the working class in England, entire neighborhoods were blighted by the choking smoke of nearby factories (Harrison 21). In northeastern Manchester alone, Engles found that 4,000 people were crammed into 400 coal-black, stagnant†¦Ã¢â‚¬ disgusting† ramshackle cottages, surrounded by â€Å"heaps of refuse, offal and sickening filth† (21). Impoverished workers, which comprised 70 percent of the population, â€Å"swarm[ed] abut the streets†¦ just as dirty as the pigs which wallow[ed]† in adjacent pens (21). In addition to their squalid housing, Engles noted that workers labored under dangerous conditions and were prone to hunger, occupational diseases, and unscrupulous employers (21).

Husserl y la Crisis de la Cultura :: Spanish Essays

Husserl y la Crisis de la Cultura ABSTRACT: The topic of the crisis of culture has been common among philosophers whose thought developed during the beginning of the 20th century, and especially among those who lived through the hard times of the interwar period. Husserl was no exception. I intend in this paper a modest approach to the growth of this subject in the founder of phenomenology. I will attempt to: (1) delimit what Husserl meant by culture; (2) identify the reasons for the crisis of culture; and (3) find a solution to this crisis. La siguiente comunicacià ³n va a constar de tres secciones. En la primera, que se llevarà ¡ la parte del leà ³n, voy a tratar de acotar aquello que Husserl entiende por cultura tanto en su sentido descriptivo como normativo. En la segunda, veremos por quà © eso a lo que à ©l hace referencia con semejante tà ©rmino se halla, en su opinià ³n, en crisis. Por à ºltimo, y ya en una brevà ­sima tercera parte, se tratarà ¡ de dar cuenta del camino que al decir de Husserl es necesario emprender para buscar una salida a semejante situacià ³n de crisis cultural. 1. La doble definicià ³n husserliana de cultura: descripcià ³n y normatividad Creo que no es una mala estrategia a la hora de abordar quà © entiende Husserl por cultura, el comenzar por la biparticià ³n ontolà ³gica que hace del mundo en naturaleza (Natur) y espà ­ritu (Geist). Son muchos los lugares donde se nos habla profusamente de ello. Haciendo un resumen sumario del tema, podrà ­amos decir que el à ¡mbito de la naturaleza es el de las cosas materiales, el de los entes vistos desde la pura exterioridad espaciotemporal, siendo la ley en base a la cual se rigen la necesidad causal. En contraposicià ³n a ello, el mundo del espà ­ritu es aquel en el que lo esencial no viene dado por las relaciones exterior-causales que se dan entre los objetos, sino por la significatividad humana que conforma nuestro primer y primordial contacto con la realidad. Es decir, el mundo del espà ­ritu es el mundo del significado, del sentido, aquello que constituye propiamente nuestro cosmos y nos es dado, en primera instancia, como un regalo por nuestros antepasados. Seme jante mundo sà ³lo puede brotar del yo y su vida de conciencia o, mejor dicho, de un yo (no entro aquà ­ en la distincià ³n yo, hombre, persona, subjetividad trascendental) y una vida de conciencia que se encuentran siempre en constante interrelacià ³n con otros yoes.

H.D.: The Fusion of Classicism and Modernity Essay -- Hilda Doolittle

H.D.: The Fusion of Classicism and Modernity With foundations rooted deeply in an appreciation for and understanding of classicism, H.D. fused ancient Grecian literature, thinking and mythology with modernistic feminism, bisexuality and psychoanalysis to establish for herself a prominent voice among her contemporaries. Born Hilda Doolittle in 1886 to Helen and Charles Doolittle, her education was fostered by the intellectual curiosity of her parents (an artist and an astronomer, respectively) and the proximity of The University of Pennsylvania. Closely associated with poet Ezra Pound, she spent much of her adult and professional life surrounded by literary contemporaries. Doolittle was a woman whose work was not limited to a single interest but instead expanded to envelop several of the most outstanding facets of modernism: the exploration of women within a literary movement, the exploration of homosexuality and the exploration of self through psychoanalysis. H.D.’s major contribution to modernism is most often recognized as her use of poetic imagery. After only two years at Bryn Mawr, H.D. moved to England, where much of her poetry was written. Pound, a close friend and twice-fiancà ©e not only facilitated her acceptance into the literary circles of expatriate American writers, but also her entrance into the literary world. Affixing the signature "H.D., Imagiste," Pound submitted H.D.’s early verses to Harriet Monroe’s Poetry Magazine, which were accepted and published (Scott). Her poetry remains at the forefront of the imagist branch of modernism, a division whose writers dedicate themselves to the direct treatment of the subject, the prohibition of any word that not essential to the presentati... ...://www.literaryhistory.com/20thC/HD.htm http://www.poets.org/poets/poets.cfm?prmID=238 Works Cited â€Å"A Brief Biography Of H.D.† < http://www.imagists.org/hd/bio.html> Bryan, Marsha. â€Å"Modern American Poetry.† Doolittle, Hilda. Asphodel. Editor: Spoo, Robert. Durham; Duke University Press, 1992. pp. ix-xix. Doolittle, Hilda. Collected Poems 1912-1944: Martz, Louis L. New York; New Directions. Pp. 39, 118, 128, 281. â€Å"H.D. Poetry Exhibit† <http://www.poets.org/poets/poets.cfm?prmID=238> Levertov, Denise. †H.D.: An Appreciation† Modern Critical Views H.D.: Bloom, Harold. New York; Chelsea House Publishers. Scott, Bonnie Kime. â€Å"About H.D.’s Life and Career† Bryan, Marsha. â€Å"Modern American â€Å"Poetry.† <http://www.english.uiuc.edu/maps/poets/g_l/hd/life.htm>

Income Tax

History Income tax levels in India were very high during 1950-1980, in 1970-71 there were 11 tax slabs with highest tax rate being 93. 5% including surcharges. In 1973-74 highest rate was 97. 5%. But to reduce tax evasion tax rates were reduced later on, by â€Å"1992-93† maximum tax rates were reduced to 40%. [2][3] [edit]Residential status, Scope of taxable income & Charge [edit]Charge to Income-taxWhose income exceeds the maximum amount, which is not chargeable to the income tax, is an assesse, and shall be chargeable to the income tax at the rate or rates prescribed under the finance act for the relevant assessment year, shall be determined on basis of his residential status. Income tax is a tax payable, at the rate enacted by the Union Budget (Finance Act) for every Assessment Year, on the Total Income earned in the Previous Year by every Person. The chargeability is based on nature of income, i. e. , whether it is revenue or capital.The rates of taxation of income are-: Income Tax Rates/Slabs Rate (%) (applicable for assessment year 2013-14) Net income range (For resident woman below 60 years on the last day of the previous year)Net income range (For resident senior citizen1)Net income range (For super senior citizen2)Net income range (For any other person excluding companies and co-operative societies)Income Tax rates3 Up to Rs. 200000Up to Rs. 250000Up to Rs. 500000Up to Rs. 200000Nil Rs. 200001-500000Rs. 250001-500000-Rs. 200001-50000010% Rs. 500001-1000000Rs. 500001-1000000Rs. 00001-1000000Rs. 500001-100000020% Above Rs. 1000000Above Rs. 1000000Above Rs. 1000000Above Rs. 100000030% ^1 Senior citizen is one who is 60 years or more at any time during the previous year but not more than 80 years on the last day of the previous year. ^2 Super senior citizen is one who is 80 years or more at any time during the previous year. ^3 Surcharge isn't applicable for any person excluding companies whose taxable income exceed Rs. 1 crore. Education cess at 2 % and Secondary and higher education cess at 1% of income-tax applicable for all person.These slab-rates aren't applicable for the incomes which are to be taxed at special rates under section 111A, 112, 115, 161, 164 and 167. For instance, long-term capital gains (except the one mentioned in section 10(38))for all assessees is taxable at 20%. [edit]Residential Status The residential status of the assessee is useful in determining the scope or chargeability of the income for the assessee, i. e, whether taxable or not. For an individual person, to be a resident, any one of the following basic conditions must be satisfied:- Presence of at least 182 days in India during the previous year.Presence of at least 60 days in India during the previous year and 365 days during 4 years immediately preceding the relevant previous year. However, in case the individual is an Indian citizen who leaves India during the previous year for the purpose of employment (or as a member of a crew of an Indian ship) or in case the individual is a person of Indian origin who comes on a visit to India during the previous year, then only the first of the above basic condition is applicable.To determine whether the resident individual is ordinarily resident the following both additional conditions are to be satisfied:- Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year. Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year. If the individual resident satisfies only one or none of the additional conditions, then he is not ordinarily resident. In case the person is not an individual or an HUF, then the residential status can only be either resident or non-resident) [edit]Residential status of a person other than an individual Type of personControl & management of affairs of the taxpayer is wholly in IndiaControl & management of affairs of the taxpayer is wholly outside IndiaControl & management of af fairs of the taxpayer is partly in India partly outside India HUF1ResidentNon-residentResident FirmResidentNon-residentResident Association of personsResidentNon-residentResident Indian company2ResidentResidentResidentForeign company3ResidentNon-residentNon-resident Any other person except an individualResidentNon-residentResident ^1 After determining whether an HUF is resident or non-resident, the additional conditions (as laid down for an individual) should be checked for the karta to determine whether the HUF is ordinary or not-ordinary resident. ^2 An Indian company is the one which satisfies the conditions as laid down under section 2(26) of the Act. ^3 Foreign company is the one which satisfies the conditions as laid down under section 2(23A) of the Act. [edit]Scope of total incomeIndian income1 is always taxable in India notwithstanding residential status of the taxpayer. Foreign income1 is not taxable in the hands of a non-resident in India. For resident (in case of firm, as sociation of persons, company and every other person) or resident & ordinarily resident (in case of an individual or an HUF), foreign income is always taxable. For resident but not ordinarily resident foreign income is taxable only if it is business income and business is controlled wholly or partly in India or it is a professional income and profession is set up in India. 1 Foreign income is the one which satisfies both the following conditions:- Income is not received (or not deemed to be received under section 7) in India, and Income doesn't accrue (or doesn't deemed to be accrued under section 9) in India. If such an income satisfies one or none the above conditions then it is an Indian income. [edit]Heads of Income The total income of a person is segregated into five heads:- Income from Salary Income from house property Income from business or profession Capital Gain and Income from other sources [edit]Income from SalaryAll income received as salary under Employer-Employee rela tionship is taxed under this head, on due or receipt basis, whichever arises earlier. Employers must withhold tax compulsorily (subject to Section 192), if income exceeds minimum exemption limit, as Tax Deducted at Source (TDS), and provide their employees with a Form 16 which shows the tax deductions and net paid income. The Act contains exemptions including (the list isn't exhaustive):- ParticularsRelevant section for computing exemption Leave travel concession10(5) Death-cum-Retirement Gratuity10(10)Commuted value of Pension (not taxable for specified Government employees)10(10A) Leave encashment10(10AA) Retrenchment Compensation10(10B) Compensation received at time of Voluntary Retirement10(10C) Tax on perquisite paid by employer10(10CC) Amount received from Superannuation Fund to legal heirs of employee10(13) House Rent Allowance10(13A) Some Special Allowances10(14) The Act contains list of Perquisites which are always taxable in all cases and a list of Perquisites which are ex empt in all cases (List I). All other Perquisites are to be calculated according to specified provision and rules for each.Only two deductions are allowed under Section 16, viz. Professional Tax and Entertainment Allowance (the latter only available for specified government employees). [edit]Income from House property Income under this head is taxable if the assessee is the owner of a property consisting of building or land appurtenant thereto and is not used by him for his business or professional purpose. An individual or an Hindu Undivided Family (HUF) is eligible to claim any one property as Self-occupied if it is used for own or family's residential purpose.In that case, the Net Annual Value (as explained below) will be nil. Such a benefit can only be claimed for one house property. However, the individual (or HUF) will still be entitled to to claim Interest on borrowed capital as deduction under section 24, subject to some conditions. In the case of a self occupied house deduc tion on account of interest on borrowed capital is subject to a maximum limit of Rs. 1,50,000 (if loan is taken on or after 1 April 1999 and construction is completed within 3 years) and Rs. 30,000 (if the loan is taken before 1 April 1999).For let-out property, all interest is deductible, with no upper limits. The balance is added to taxable income. The computation of income from let-out property is as under:- Gross Annual Value (GAV)1xxxx Less:Municipal Taxes paid(xxx) Net Annual Value (NAV)xxxx Less:Deductions under section 242(xxx) Income from House propertyxxxx ^1 The GAV is higher of Annual Letting Value (ALV) and Actual rent received/receivable during the year. The ALV is higher of fair rent and municipal value, but restricted to standard rent fixed by Rent Control Act. 2 Only two deductions are allowed under this heaad by virtue of section 24, viz. , 30% of Net annual value as Standard deduction Interest on capital borrowed for the purpose of acquisition, construction, repai rs, renewals or reconstruction of property (subject to certain provisions).Income from Business or Profession The income referred to in section 28, i. e. , the incomes chargeable as â€Å"Income from Business or Profession† shall be computed in accordance with the provisions contained in sections 30 to 43D. However, there are few more sections under this Chapter, viz. Sections 44 to 44DA (except sections 44AA, 44AB & 44C), which contain the computation completely within itself. Section 44C is a disallowance provision in the case non-residents. Section 44AA deals with maintenance of books and section 44AB deals with audit of accounts. In summary, the sections relating to computation of business income can be grouped as under: – Specific deductionsSections 30 to 37 cover expenses which are expressly allowed as deduction while computing business income. Specific disallowanceSections 40, 40A and 43B cover inadmissible expenses.Deemed IncomesSections 33AB, 33ABA, 33AC, 35A, 35ABB, 41. Special provisionsSections 42, 43C, 43D, 44, 44A, 44B, 44BB, 44BBA, 44BBB, 44DA, 44DB. Presumptive IncomeSections 44AD, 44AE. The computation of income under the head â€Å"Profits and Gains of Business or Profession† depends on the particulars and information available. [4] If regular books of accounts are not maintained, then the computation would be as under: – Income (including Deemed Incomes) chargeable as income under this head xxx Less: Expenses deductible (net of disallowances) under this ead xxx Profits and Gains of Business or Profession xxx However, if regular books of accounts have been maintained and Profit and Loss Account has been prepared, then the computation would be as under: –Net Profit as per Profit and Loss Account xxx Add : Inadmissible Expenses debited to Profit and Loss Account xxx Deemed Incomes not credited to Profit and Loss Account xxx xxx Less: Deductible Expenses not debited to Profit and Loss Account xxx Incomes charge able under other heads credited to Profit & Loss A/c xxx xxx Profits and Gains of Business or Profession xxx [edit]Income from Capital Gains Transfer of capital assets results in capital gains. A Capital asset is defined under section 2(14) of the I. T. Act, 1961 as property of any kind held by an assessee such as real estate, equity shares, bonds, jewellery, paintings, art etc. but does not include some items like any stock-in-trade for businesses and personal effects. Transfer has been defined under section 2(47) to include sale, exchange, relinquishment of asset extinguishment of rights in an asset, etc. Certain transactions are not regarded as ‘Transfer' under section 47. Computation of Capital Gains:- Full value of consideration1xxx Less:Cost of acquisition2(xx)Less:Cost of improvement2(xx) Less:Expenditure pertaining to transfer incurred by the transferor(xx) ^1 In case of transfer of land or building, if sale consideration is less than the stamp duty valuation, then suc h stamp duty value shall be taken as full value of consideration by virtue of Section 50C. The transferor is entitled to challenge the stamp duty valuation before the Assessing Officer. ^2 Cost of acquisition & cost of improvement shall be indexed in case the capital asset is long term. For tax purposes, there are two types of capital assets: Long term and short term. Transfer of long term assets gives rise to long term capital gains.The benefit of indexation is available only for long term capital assets. If the period of holding is more than 36 months, the capital asset is long term, otherwise it is short term. However, in the below mentioned cases, the capital asset held for more than 12 months will be treated as long term:- Any share in any company Government securities Listed debentures Units of UTI or mutual fund, and Zero-coupon bond Also, in certain cases, indexation benefit is not be available even though the capital asset is long term. Such cases include depreciable asset (Section 50), Slump Sale (Section 50B), Bonds/debentures (other than capital indexed bonds) and certain other express provisions in the Act.There are different scheme of taxation of long term capital gains. These are: As per Section 10(38) of Income Tax Act, 1961 long term capital gains on shares or securities or mutual funds on which Securities Transaction Tax (STT) has been deducted and paid, no tax is payable. STT has been applied on all stock market transactions since October 2004 but does not apply to off-market transactions and company buybacks; therefore, the higher capital gains taxes will apply to such transactions where STT is not paid. In case of other shares and securities, person has an option to either index costs to inflation and pay 20% of indexed gains, or pay 10% of non indexed gains.The cost inflation index rates are released by the I-T department each year. In case of all other long term capital gains, indexation benefit is available and tax rate is 20%. All capi tal gains that are not long term are short term capital gains, which are taxed as such: Under section 111A, for shares or mutual funds where STT is paid, tax rate is 10% from Assessment Year (AY) 2005-06 as per Finance Act 2004. With effect from AY 2009-10 the tax rate is 15%. In all other cases, it is part of gross total income and normal tax rate is applicable. For companies abroad, the tax liability is 20% of such gains suitably indexed (since STT is not paid).Besides exemptions under section 10(33), 10(37) & 10(38) certain specific exemptions are available under section 54, 54B, 54D, 54EC, 54F, 54G & 54GA. [edit]Income from Other Sources This is a residual head, under this head income which does not meet criteria to go to other heads is taxed. There are also some specific incomes which are to be always taxed under this head. Income by way of Dividends. Income from horse races/lotteries. Employees' contribution towards staff welfare scheme. Interest on securities (debentures, Gov ernment securities and bonds). Any amount received from keyman insurance policy as donation. Gifts (subject to certain conditions and exemptions). Interest on compensation/enhanced compensation. edit]Permissible deductions from Gross Total Income This section requires expansion. (November 2012) While exemptions is on income some deduction in calculation of taxable income is allowed for certain payments given under Chapter VI-A ie. , sections 80C to 80U. [edit]Section 80C Deductions Section 80C of the Income Tax Act [1] allows certain investments and expenditure to be deducted from total income up to the maximum of 1 lac. The total limit under this section is ? 100,000 ) which can be any combination of the below: Contribution to Provident Fund or Public Provident Fund. PPF provides 8. 8% [5] return compounded annually. Maximum limit to contribute in it is 100,000 for each year.It is a long term investment with complete withdrawal not possible till 15 years though partial withdrawal i s possible after 5 years. The interest earned on PPF investments is not taxable. Besides, there is employee providend fund which is deducted from the salary of the person. This is about 10% to 12% of the BASIC salary component. Recent changes are being discussed regarding reducing the instances of withdrawal from EPF especially when one changes the job. EPF has the option of full settlement on leaving the job, taking VRS, retirement after 58. It also has options of withdrawal for certain expenses related to home, marriage or medical. EPF contribution includes 12% of basic salary from employee and employer. It is distributed in ratio of 8. 33:3. 7 in Pension fund and Providend fund Payment of life insurance premium. It is allowed on premium paid on self, spouse and children even if they are not dependent on father or mother. Investment in pension Plans. National Pension Scheme is meant to save money for the post retirement which invests money in different combination of equity and de bt. depending upon age up to 50% can go in equity. Annuity payable after retirement is dependent upon age. NPS has six fund managers. Individual can make minimum contribution of Rs6000/- . It has 22 point of purchase (banks). Investment in Equity Linked Savings schemes (ELSS) of mutual funds. Among other investment opportunities, ELSS has the least lock-in period of 3 years.However, one should note that after the Direct Tax Code is in place, ELSS will no longer be an investment for 80C deduction. Investment in National Savings Certificates (interest of past NSCs is reinvested every year and can be added to the Section 80 limit) Tax saving Fixed Deposits provided by banks for a tenure of 5 years. Interest is also taxable. Payments towards principal repayment of housing loans. Also any registration fee or stamp duty paid. Payments towards tuition fees for children to any school or college or university or similar institution (Only for 2 children) Post office investments The investment can be from any source and not necessarily from income chargeable to tax. edit]Section 80CCF: Investment in Infrastructure Bonds From April, 1 2011, a maximum of ? 20,000 is deductible under section 80CCF provided that amount is invested in infrastructure bonds. This is in addition to the 100,000 deduction allowed under Section 80C. However this deduction has not been extended to Financial year 2012-13. [6] Omiitted with effect from F. Y. 2012-13. [edit]Section 80D: Medical Insurance Premiums Health insurance, popularly known as Mediclaim Policies, provides a deduction of up to 35,000. 00 (? 15,000. 00 for premium payments towards policies on self, spouse and children and ? 15,000. 00 for premium payment towards non-senior citizen dependent parents or ? 20,000. 0 for premium payment towards senior citizen dependent). This deduction is in addition to ? 1,00,000 savings under IT deductions clause 80C. For consideration under a senior citizen category, the incumbent's age should be 60 years during any part of the current fiscal, e. g. for the fiscal year 2010-11, the incumbent should already be 60 as on March 31, 2011), This deduction is also applicable to the cheques paid by proprietor firm. [edit]Interest on Housing Loans Section For self occupied properties, interest paid on a housing loan up to Rs 150,000 per year is exempt from tax. This deduction is in addition to the deductions under sections 80C, 80CCF and 80D.However, this is only applicable for a residence constructed within three financial years after the loan is taken and also the loan if taken after April 1, 1999. If the house is not occupied due to employment, the house will be considered self occupied. For let out properties, the entire interest paid is deductible under section 24 of the Income Tax act. However, the rent is to be shown as income from such properties. 30% of rent received and municipal taxes paid are available for deduction of tax. The losses from all properties shall be allowed to be adjusted against salary income at the source itself. Therefore, refund claims of T. D. S. deducted in excess, on this count, will no more be necessary. 7] [edit]Section 80DDB : Deduction in respect of Medical Treatment, etc Deduction is allowed to resident individual or HUF in respect of expenditure actually during the PY incurred for the medical treatment of specified disease or ailment as specified in the rules 11DD for himself or a dependent relative or a member of a HUF[8] [edit]Refund Status State Bank of India (SBI) is the refund banker to the Indian Income Tax Department(ITD). Your tax refund details are sent to SBI, by the Income tax department. Then SBI will process the refund, and send you the refund intimation. While filing your return you can choose any one of the two Refund modes ECS or Paper(cheque). The refund status can be checked online at the NSDL site. [edit]Due Date of submission of returnThe due date of submission of return shall be ascertained according to section 139(1) of the Act as under:- September 30 of the Assessment Year(AY)-If the assessee is a company (not having any inter-nation transaction), or -If the assessee is any person other than a company whose books of accounts are required to be audited under any law, or -If the assessee is a working partner in a firm whose books of accounts are required to be audited under any law. November 30 of the AYIf the assessee is a company and it is required to furnish report under section 92E pertaining to international transactions. July 31 of the AYIn any other case. [edit]Advance Tax Under this scheme, every assessee is required to pay tax in a particular financial year, preceding the assessment year, on an estimated basis. However, if such estimated income is less than Rs. 10000, then no advance tax is payable. The due dates of payment of advance tax are:- In case of corporate assesseeOtherwiseOn or before 15 June of the previous yearUpto 15% of advance tax payable- On or before 15 Se ptember of the previous yearUpto 45% of advance tax payableUpto 30% of advance tax payable On or before 15 December of the previous yearUpto 75% of advance tax payableUpto 60% of advance tax payable On or before 15 March of the previous yearUpto 100% of advance tax payableUpto 100% of advance tax payable Any default in payment of advance tax attracts penalty under section 234B and any deferment of advance tax attracts penalty under section 234C. [edit]Tax deducted at Source (TDS) The general rule is that the total income of an assessee for the previous year is taxable in the relevant assessment year. however income-tax is recovered from the assessee in the previous year itself by way of TDS.The relevant provisions therein are listed below. (To be used for reference only. The detailed provisions therein are not listed below. 1) SectionNature of paymentThreshold limit (upto which no tax is deductible)TDS to be deducted 192Salary to any personExemption limitAs specified for individual in Part III of I Schedule 193 2Interest on securities to any residentSubject to detailed provisions of given section10% 194A 2Interest (other than interest on securities) to any residentRs. 10000 (for Bank/cooperative bank) & Rs. 5000 otherwise10% 194BWinning from lotteries etc. to any personRs. 1000030% 194BBWinning from horse races to any personRs. 500030% 94C 2Payment to resident contractorsRs. 30000 (for single contract) & Rs. 75000 (for aggregate consideration in a financial year)2% (for companies/firms) & 1% otherwise 194DInsurance commission to residentRs. 2000010% 194EPayment to non-resident sportsmen or sports associationNot applicable10% 194EEPayment of deposit under National Savings Scheme to any personRs. 250020% 194GCommission on sale of lottery tickets to any personRs. 100010% 194H 2Commission/brokerage to a residentRs. 500010% 194-I 2Rents paid to any residentRs. 1800002% (for plant,machinery,equipment) & 10% (for land,building,furniture) 194J 2Fees for professional/t echnical services; RoyaltyRs. 000010% 194LBInterest paid by Infrastructure Development Fund under section 10(47) to non-resident or foreign company-5% 195Interest or other sums (not being salary) paid to non-residents or foreign company except under section 115O-As per double taxation avoidance treaty ^1 At what time tax has to be deducted at source and some other specifications are subject to the above sections. ^2 In most cases, these payments shall not to deducted by an individual or an HUF if books of accounts are not required to be audited in the immediately preceding financial year. In most cases, the tax deducted should be deposited within 7 days from the end of the month in which tax was deducted. [edit]Corporate Income taxFor companies, income is taxed at a flat rate of 30% for Indian companies, with a 5% surcharge applied on the tax paid by companies with gross turnover over ? 1 crore (10 million). Foreign companies pay 40%. [9] An education cess of 3% (on both the tax and the surcharge) are payable, yielding effective tax rates of 32. 5% for domestic companies and 41. 2% for foreign companies. [10] From 2005-06, electronic filing of company returns is mandatory. [11] [edit]Tax Returns There are five categories of Income Tax returns. Normal Return Belated Return Revised Return Defective Return Returns In Response To Notices [edit]Normal Return Returns filed within the return filing due date, that is 31 July or 30 September of concerned assessment year. [12] [edit]Belated ReturnIn case of failure to file the return on or before the due date, belated return can be filed before the expiry of one year from the end of the relevant assessment year. [edit]Revised Return In case of any omission or any wrong statement mentioned in the normal return can be revised at any time before the expiry of one year from the end of the relevant assessment year. [edit]Defective Return Assessing Officer considers that the return is defective, he may intimate the defect. On e has to rectify the defect within a period of fifteen days from the date of such intimation. If the assessee wants more time, he can file an application to the A O and a further 15 days can be granted at the instance of the A O. [edit]Returns In Response To NoticesAssessing officer in the process of making assessment, may serve a notice under various sections like 142(1), 148(1), 153A(a) or 153C. Returns are required to be furnished within the date specified on the respective notices. [edit]Annual Information Return and Statements [edit]Annual Information Return Those who is responsible for registering, or, maintaining books of account or other documents containing a record of any specified financial transaction,[13] shall furnish an annual information return in Form No. 61A. [edit]Statements By Producers Producers of a cinematographic film during the financial year shall, prepare and deliver to the Assessing Officer a statement in the Form No. 2A, within 30 days from the end of su ch financial year or within 30 days from the date of the completion of the production of the film, whichever is earlier. [edit]Statements By Non-Resident Having A Liaison Office In India With effect from 01,June 2011, Non-Resident having a liaison office in India shall prepare and deliver a statement in Form No. 49C to the Assessing Officer within sixty days from the end of such financial year. [edit]Tax Penalties The major number of penalties initiated every year as a ritual by I-T Authorities is under section 271(1)(c)[14] which is for either concealment of income or for furnishing inaccurate particulars of income. If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person- (b) has failed to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) has concealed the p articulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,- (ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum of ten thousand rupees for each such failure; (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income. Income Tax The tax code/law which mandates this type of taxation. The government imposed a tax on the income generated by institutions and individuals within the jurisdiction is income tax. The law dictates that every person and business shall pay income tax. It acts as a source of revenue for the government as the taxes s used to serve the interest of the public within the country. The use of progressive tax system is common in most nations access the globe based on the high level of effectiveness involved in the practice. It makes people that earn highly to be taxed more while people that earn a minimal amount of tax would have taxed less. It is a fare system that the government promotes on the basis of promoting fairness with the cultural setting of the country. The paper entails a detailed discussion about income tax system in a developed country such as Australia. Any guideline/interpretation for this tax code that has been issued by the government The section 55 of the Australian constitution clearly explains that the parliament has the duty of ensuring that it imposes tax laws. It led to the creation of multiple sectors that give a detailed explanation of how the taxation system of the country should run. Ideally, they provide a clear direction that the government is supposed to take whole addressing touchy issues such as the taxation system in the country (Kayis-Kumar, 2016, p.2). The act of the commonwealth gives the recuse direction that is required about income tax in the country. The income tax assessment act of 1936 clearly gives the precise direction about the steps that are supposed to be followed while taxing individuals and companies in h countries. Its major concern is the system of taxation rather than the other steps that are involved in the process. Therefore, the Australian laws provide a precise direction. The computation of this type of taxation After the implementation of the act, various amendments have been done depending on the economic and political set-up of the country. Uncommented amendments and proposal have occurred over the past few years based on the complexity and nature involved in the creation of precise laws that are meant to cater for the needs of the people rather than for a specific group. The modifications made were based on various economic factors that cannot be ignored. Factors such as inflation and economic recession are unexpected events that the government needs to ensures that the laws are created in such a manner that the issues are addressed in the most effective way without affecting the genera; economic set up of the country (Potter & Greber, 2017, p.1). It is a fundamental aspect that relies on the ability of the public to understand complex issues that surrounds the economy. Basic= 50000 + HRA=20000 + Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 + other allowance=8000The deductions allowed Travel allowance=1000 + Child's educational allowance=200 + Medical allowance=1250 The taxable annual gross income is (80,450-2,450) x 12 =9,36,000. If Mr. Yen makes a declaration that he went a loss on Property. Interest paid Rs.1,00,000. The Gross total income $8,36,000 (9,36,000-1,00,000).Mr. yen $1,00,000 as investment in Section 8 and $25,000 under Section 80, the total taxable $7,11,000 (8,36,000-1,25,000). $2,50,000 nill, next $5,00,000 will be 5% amounting to $25,0000. balance of $11,000, the tax rate=20% amounts to $2,200.Annual tax $53,766 ($ .52,200 in addition to the education and charged at 3% is $.1,566). The monthly tax will be $4,480.50/-.The group of taxpayers who should pay this tax It is important to understand that the calculation of income tax takes places from the income statement. The income statement explains the financial position of the company inclusive of the net and gross income of the process. It is an important element that needs to be placed under a broader consideration based on the nature and complexity of the matter. The income statement offers the general performance of the company within the industry (Richards, 2017, p. 1). one can view the revenue and profits after the taxation and costs. the expense of taxes is the last item before the calculation of the net income. One can utilize the aspect to know the effective tax rate in the case and compute the tax. The division of the expenses of income tax and earnings that were made before taxes gives the effective tax rate that is required. The tax report with its sections Individuals and business are eligible to pay the taxes based on nature and complexity involved in the calculation of the issue. The individuals do not cater for the payment of the taxes through their whole income. The activity takes place through deductions that include mortgage interest, dental and medical bills and education expense which are the basis of a citizen's life within developed countries such as Australia. The understanding of the matter demands a broader line of inclusion based on the fact that limited opportunities are involved in such situations. For business, it is quite different as the IRS has a varying system that ensures that the payment of the taxes takes place in a fair way (Berg ; Davidson, 2017, p.79). The entities such as corporation's sole proprietorship, partnerships report their income to the IRS for a fair tax deduction to effectively take place. Income tax reports have specific sections that need to be included while an individual is making the report about the financial progress of a company within the industry. It is an issue that is reliant on the general understanding of the Australian financial structure. The income section is a place on the report that lists all the income sources for the business it a popular technique of giving reports as it relates with wages, dividends and other specified factors that cannot be ignored while creating a successful taxing structure that is essential to understand and implement. Ideally, the sections give a clear set of how the report takes place. Therefore, the section is an important part of the taxation system that cannot be ignored based on the nature and complexity of the taxation system.The deduction section is also an important part that shows the tax liability in the most appropriate manner that is recommendable by most people. It is effective based on the fact that it gives the precise parts of the report that the deductions are often made I relation to the main matter of concern. It is important to consider the fact that there are some limitations towards the creation of such goals that need to be considered based on the nature and complexity of the matter in the concurrent societal setting of Australia. Most expenses are directly deductible based on the effect that they have on the businesses of a person. Lastly, the tax credit is also a section that amounts all the taxes owed by the individual bossiness entity. The deductions vary among the jurisdiction based on the existing complexity involved in computing some specified aspects. Other Information Income tax plays a key role in the overall wellbeing of the Australian economy. Through the tax, the country can be able to offer vital services to the members of the public. It is of relevance to ensure that all the institutions in the country ensure that they implement the tax based on its necessity and ability to adjust by the marketing skeptics and meet up the needs of the nation. Individual income tax, business income tax, local and state income tax and sale tax make up an essential part of the system that cannot be ignored while creating a reliable system that is able to deal with complex matters that surrounds the creation of a perfect tax system in the country (Diminson, 2017, 1). It is a necessity to understand that the inclusion of the taxes leads to the success of the Australian economy. ReferencesAustralia: An overview of recent tax developments in australia. (2016).  International Tax Review,Potter, B., & Greber, J. (2017).Slugging households ‘no budget fix'.  The Australian Financial Review   Berg, C., & Davidson, S. (2017).â€Å"Stop this greed†: The tax-avoidance political campaign in the OECD and Australia.  Econ Journal Watch,  14(1), 77-102. Dinnison, I. (2017).Australia revamps CFCs yet again.  International Tax Review,  8(3), 9-12.  Raj, O. (2016).Aussies plan to rewrite tax rules.  Business timesRichards, R. (2017).Fringe benefits fly below the radar.  Intheblack,  79(2), 60.Kayis-Kumar, A. (2016).What's BEPS got to do with it? exploring the effectiveness of thin capitalisation rules.  EJournal of Tax Research,  14(2), 359-386.

How do feminists view the division of labour

How do feminists view the division of labour within the family home? sy Chelb7 How do feminists view the division of labour within the family home? Feminism is a collection of movements and beliefs aimed at defining and defending women's rights within society and politics aiming for all round equality, A big issue that arises within women rights is inequality in the household. The division of labour in the home is how fairly the jobs are shared between the partners in the household.Sociologists named Young and Willmott carried out a study in 1937 in aethnal Green, London. They looked into the roles in families within the home and come to the conclusion that Over time most families have become The symmetrical family. This implies roles are being shared between the man and women Within the home. They called this the march Of progress. Feminists reject this ‘March Of progress' View as they say roles are not equal within the home. In a research there is evidence that men ‘hel p' at home but it is far from symmetry within the roles.Feminists say that men usually claim to be helping by doing the pleasurable jobs rather than the work, herefore research so far suggests feminists view the division of labour within the family home as unequal. Sociologist Ann Oakley disagrees with Young and Willmotts view. Rather than seeing a march of progress tonards symmetry since 19th century Ilke Young and Willmott do, Oakley describes how â€Å"the housewife role has become the dominant role tor married women†. She also argues that Men only ever ‘help' at home rather than work. Another sociologist supporting Oakley's idea Is Mary Boulton (1983b.During research Boulton found that fewer than of husbands had a major ole in childcare. She argues that Young and Willmott exaggerate men's contribution by look'ng at tasks that involve childcare rather than responsibilities. When reviewing the research so far it becomes apparent that women sociologists (particularly f eminists) support the idea that men rarely take on tasks within the home and that male sociologists support that this is in fact improving and we are on a march towards progress, Twisting this biased view are two sociologists named Hilary Silver (1987) and Juliet Schor (1993).They argued that because of ommercialised good and services the housewife role has almost disappeared, They say that items such as freezers. microwave ovens and ready meals reduce the amount of domestic labour to be done, However critics argue that for poorer women this iS not an Option. Feminists argue that even though commercialisation has been reduced the Other chores are still not shared equallyq The impact Of paid work iS a more recent debate in feminists. Logically if both man and women Of the house are in paid full time work feminists say that the housework should be shared equally between the couple.Feminists argue that this is not the case. women are being made to carry a dual burden. This outcome is d etermined in large part by traditional gender roles that have been accepted by society over time. on the other hand to the feminist view some sociologists argue that women working In full time paid jobs lead to a more equal division of labour. Jonathan Gershuny (1994) found 83% of housework and those who worked part time still done 82%. Wives who worked full time did 73% of housework. Gershuny explains this trend towards greater equality in terms of gradual change in values and parental role models.He argues social values are gradually adapting to the fact more women are working full time. Similarly Oriel Sullivan's (2000) analysis of nationally representative data collected in 1975, 1987 and 1997 found a trend towards greater equality as men did more domestic labour. Particularly there was an increase in couples with an equal division with men doing more traditionally women's Jobs. Feminists view this division of labour as inaccurate. Equality and symmetry within housework would me an each partner is doing 50% of housework and chores.Whereas even sociologists who are gainst the feminist view towards domestic labour are showing in their results that well over 50% of housework is done by women. Sociologist Dunne (1999)done a study on 37 cohabiting lesbian couples with dependent children. Dunne found evidence of symmetry in their relationships. In lesbian relationships household tasks are not linked to a particular gender scripts. This allows lesbian couples to have more equal relationships. For example as one of the women said in Dunne's study â€Å"In heterosexual relationships there is always a subconscious belief that women are upposed to do the housework.This supports the radical feminist view that relationships between men and women are inevitably patriarchal and that women can only achieve equality in same sex relationships. Similarly, Jeffery Weeks (1999) argues that same sex relationships offer greater possibilities of equality because the division of l abour is open to negotiation and agreement and not based on a patriarchal tradition. To conclude evidence shows that a women being in paid work leads to more equality in the division of labour, though probably only if she is in full work.Many feminists argue that in reality the effect of this is limited and women still continue to shoulder a dual or triple burden. Feminists argue that the root of the problem is patriarchy. Patriarchy ensures that women earn less at work and therefore have less bargaining in the home. Patriarchal gender scripts shape societys expectations about the domestic roles within the house. In my opinion until the subconscious belief that women should do the domestic work has being changed by society's outlook feminists will always feel that patriarchy is the main reason for the inequality of labour within the home.