Essay on Buddhism - 916 Words

Buddhism is probably the most tolerant religion in the world, as its teachings can coexist with any other religions. However, this is not a characteristic of other religions. The Buddhist teaching of God is neither agnostic nor vague, but clear and logical. Buddhism was created by Siddhartha Gautama, who was born in the sixth century B.C. in what is now modern Nepal. Siddhartha grew up living the extravagant life of a young prince. His father was Suddhodana and was the ruler of the Sakya people. According to custom, he married a young girl named Yasodhara at the age of sixteen. His father had ordered that he live a life of total seclusion, but one day Siddhartha ventured out into the world and was confronted with the harsh reality of†¦show more content†¦For the re- mainder of his eighty years, the Buddha preached the dharma in an effort to help other people also reach Enlightenment. The Buddha objectively examined the phenomena of life. Studying effects and tracing their ca uses, he produced a science of living which ranks with any other science known to man. He de- scribed life to be one and indivisible. Man, he declared, can become Buddha, Enlightened, by the principle of Enlightenment within. This process is simply to become what you are, to de- velop to the full innate Buddha-Mind by destroying the igno- rance, sin, and evils of human nature. According to the Buddha, all forms of life can be shown to have three characteristics in common; impermanence, suffering, and an absence of a permanent soul which separates itself from other forms of life. The Buddha also pointed out that nothing is the same as it was only a moment ago. Everyone and everything are constantly changing. There is no rest within the universe, only a ceaseless becoming and never-ending change. Buddhism denies that man has an im- mortal soul. The Enlightenment which dwells in life does not belong to only one form. Man is always changing and entirely mortal. Buddhism is a natural rel igion. It does not violate either the mind or the body. The Buddha became aware that men are born and die according to their good or evilShow MoreRelatedBuddhism : Buddhism And Buddhism1009 Words   |  5 Pages Zen Buddhism isn’t exactly a â€Å"religion†, but a way of living. It creates peace within the human mind that allows one to grow, develop and look at the world more positively. Originating in China in 650 C.E., Zen Buddhism is a combination between Indian Mahayana Buddhism and Taoism. Mahayana Buddhism promotes bodhisattva, which is practicing the way of life in the direction of Buddha. Taoism is a religion developed by Lao-tzu, a Taoist philosopher, and focuses on obtaining long life and good fortuneRead MoreBuddhism, Buddhism And Buddhism1371 Words   |  6 PagesBuddhism is one of the largest religions in the world that started in India. Later spreading to China,Burma,Japan , Tibet and other parts of southeast Asia. Buddhism is a religion that Is concentrated on spiritualism than religious teachings. Established by the buddha, one must obtain their own spiritual awakening, or nirvana through meditation. There are three main branches of Buddhism Theravada Buddhism , Mahayana Buddhism and Tantric Buddhism. About 2,500 years ago, Prince SiddharthaRead MoreBuddhism : Buddhism And Buddhism982 Words   |  4 PagesBuddhism is a philosophy that is often viewed as a religion and dates back to approximately 6th century B.C.E. Buddhism originated in the Indian subcontinent by a man known as Siddhartha Gautama. The original language of Buddhism is often debated as some scholars believe that it was first practiced in Pali while other believe it was first spoken in Sanskrit. The practice of Buddhism first spread to China in the 2nd century A.C.E and was translated to Mandarin in 3rd century A.C.E. Today, there areRead MoreRelics Of Buddhism And Buddhism847 Words   |  4 PagesRelics are thought to be present in Buddhism since the 5th Century B.C.E, when the original Buddha, Siddhartha Gautama, was said to have lived, and Buddhism itself was a new religion. They continue today as sacred objects of worship. Relics that are as old as Buddhism itself are said to exist and still be wo rshipped. Although the idea of relics may seem contradictory to many of Buddhist beliefs, they actually do resonate with many ideals of Buddhist teachings and practices. To see whether relicsRead MoreBuddhism : The Philosophy Of Buddhism1198 Words   |  5 Pagesnever be one true answer. The theory I mostly identify with is the philosophy of Buddhism, its teachings, and the importance of meditation. Some people would argue that Buddhism is a religion not a philosophy, and vice versa, but nonetheless the Buddha has an idea of self in our current life. Buddhism teaches us that life is, and full of suffering and that nothing in life is eternal. The ultimate goal of Buddhism is Nirvana, which means liberation from the constant cycle of life and death, andRead MoreThe Teachings Of Buddhism And Buddhism939 Words   |  4 Pagesfamous religion icon of all time the Buddhism. Many people became followers of this very wise man we know as the Buddha. Buddhism is based on the teaching of Siddhartha Gautama, Buddha, who was born in the Ganges River Valley, the foot of the Himalayas. The Buddha led people in meditation and enlightenment to the next level. Philosophers such as Santideva and Thich Nhat Hanh, have led the life to follow the Buddhism ways and live their day to day life off of it. Buddhism gave them the enlightenment toRead MoreThe Religion Of Buddhism And Buddhism1730 Words   |  7 Pageslife. The religion of Buddhism is one of these that had this effect when it began to spread from India where it originated, to many Asian countries especially China where it would have the biggest impact. In China, Buddhism would take root and would grow to become a popular religion in the country much like the other major religions of China, Confucianism and Taoism, which together with Buddhism would later be known as the â€Å"Three Teachings†. Additionally, at some point Buddhism would began to loseRead MoreReligion Of Buddhism : Buddhism963 Words   |  4 Pagesinterested in the religion of Buddhism. After I watched Oprah Winfrey’s television series, Belief Buddhism has become something I wished to look into on a deeper level. Therefore, On October 9, 2016, I visited Wesleyan college East Asian studies facilities to participate in their Sunday meeting of Practice and Talk. During this hour and a half meeting, individuals who are exploring Buddhism wil l learn the surface practice of Buddhism more specifically shin Buddhism. Shin Buddhism or the teachings of ShinranRead MoreBuddhism, Buddhism And The World Essay1999 Words   |  8 PagesBuddhism is the fourth largest religion in the world, with more than 5 million believers in the world. Buddhism is a kind of religion and law that contains various traditions, beliefs, and spiritual practices. Buddhism from India, between the sixth and fourth centuries BC, and gradually spread to Asia. Although Buddhism originated in India, China has many believers in the dissemination and contribution. Chinese Buddhism began in the Han Dynasty and became the most powerful in the Tang Dynasty. WithRead MoreBuddhism : The Popularity Of Buddhism1306 Words   |  6 PagesBuddhism Culture in China Instructor Dr. Jack Name: Zhoudongxue Zhang Student #: 100311725 Date: 26/11/2015 The Popularity of Buddhism in China Buddhism is one of the most popular religions in the world. The Pew Research Center reports that nearly 488 million people practice Buddhism, which represents 7% to 8% of the world’s entire population. Buddhism is mainly practiced in the Asia-Pacific region with approximately 481,290,000 Buddhists, which means 99% of Buddhists live in Asia-Pacific

What Is Customer Service Agent An Hr Manager - 1527 Words

Three methods that you can take as the HR manager to conduct a job analysis of the CSR position and the major pros and cons. Ruminate the task oriented method for delineating crucial areas of job accountabilities and purposes to consummate day-to-day responsibility objectives (Mendoza, n.d., pp. 1-2). The job examination is imperious to guaranteeing high-ranking level supervision in accepting essential procedures for implementing job responsibilities necessary to attaining business ingenuities. Try and ponder the multiplicity of customer service agent position obligations in conforming with business s metrics: overseeing of calls, call time, and devotion in maintaining an assured level of consumer service telephone effort. In search to efficacious customer service agents, the pros can point to the ensuing characteristics: 1) Appropriate documentation of each member of staff that has conceptual capabilities of sustainability to meeting job requests. 2) Contextual familiarity of personnel to store within the new position and the role for job necessities to decreasing construction. 3) Limiting in-house job wastes due to appropriately ascertaining or categorizing job roles and responsibilities to carrying out the plan. 4) Efficient job inquiry is capable to effectually evaluating individuals to familiarized responsibilities to guarantee the task oriented method is in store for attaining achievement for business endurance. While the cons, the succeeding is linked with: 1) TheShow MoreRelatedNovartis Case Essay1553 Words   |  7 PagesNovartis’ HR corporate strategies. Defend your perspective with a brief rationale. Write new organizational or HR strategic goals, as required. Ans. Outline of the situation and primary points/issues presented in the case: 1. Significant priority of the company was to implement a firm wide HRIS that would convert many of transaction-based HR core processes to an internet-based system. 2. HRIS project was an integral part of Novartis long term strategy for improving overall HR service deliveryRead MoreThe Concept and Importance of Continuous Professional Development (Cpd)1724 Words   |  7 Pagesthe encapsulation of what has always been considered to be good professional development. The change is in its apparent importance in the current business environment. This has been brought about by factors such as: Guarantee of Quality: The latest and important issue of the 21st century normally requires that adequately trained staff perform all significant roles within an organization and that the training is kept up to date on a regular basis in order to meet the customer demands. ContinuousRead MoreThe Concept and Importance of Continuous Professional Development (Cpd)1732 Words   |  7 Pagesthe encapsulation of what has always been considered to be good professional development. The change is in its apparent importance in the current business environment. This has been brought about by factors such as: Guarantee of Quality: The latest and important issue of the 21st century normally requires that adequately trained staff perform all significant roles within an organization and that the training is kept up to date on a regular basis in order to meet the customer demands. ContinuousRead MoreImplementation Plan For A Work Health And Safety ( Whs ) System914 Words   |  4 Pages2016 HR manager (consultation) Managers (meetings) Employees (participate) Improve anti-discrimination policy. Provide weekly training to upskill employees about anti-discrimination procedures. Relevant legislation: Anti-discrimination Act 1977 (NSW), Age Discrimination Act 2004 (Cwlth), Australian Human Rights Commission Act 1986 (Cwlth), Disability Discrimination Act 1992 (Cwlth), Racial Discrimination Act 1975 (Cwlth), Sex Discrimination Act 1984 (Cwlth). 7th December 2016 HR manager ManagersRead MoreThe Video, Leadership Decisions1470 Words   |  6 Pagesof the video, â€Å"Leadership Decisions† explains pretty clearly what the talking points will be. After 20 seconds of watching the video, I was thinking this was going to be a basic message about making a decision which we as leaders make every day. Watching the rest of the video, my opinion change and it really hit me. Even though we make decisions every day, we are impacting the individuals we lead, the business we run, and the customers we serve. Leaders cannot just make a decision or have an opinionRead MoreHuman Resource Management And Significant Difference Between Administrative And Strategic Functions Of Hr1382 Words   |  6 Pagescompanies concerned with payroll and employee record. This paper will discuss the evolution of human resource management and the significant difference between administrative and strategic functions of HR. The evolution of human resource management and the significant difference between the two types of HR Human Resource Management (HRM) has evolved from many terms and functions in the last century, such as finance, accounting, marketing; the personnel were responsible for hiring and firing, compensationRead Moredavid ulrich hr model 1408 Words   |  6 PagesDAVE ULRICH’S HR MODEL David Ulrich’s HR Model Why did HR Model by David Ulrich changed Human Resources? What are 4 key roles of HR? Content 1.†¯ About creative HRM 2.†¯ David Ulrich (brief intro) 3.†¯ HR Model by David Ulrich 4.†¯ 1.†¯ HR Business Partner 2.†¯ Change Agent 3.†¯ Administration Expert 4.†¯ Employee Advocate Summary 1 ABOUT CREATIVE HRM About Creative HRM 1.†¯ Creative HRM is a website fully devoted to modern and agile HR Management. 2.†¯ It covers all HR Processes likeRead MoreHuman Resource Professionals And Human Resources1565 Words   |  7 PagesOrganisations of all kinds face changes in their environment, and there is a need for individuals who are capable of turning strategy into reality. This â€Å"change agent role† is often located within the Human Resource function. 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According to Standing (1999), the term can be defined as a rise in new technologiesRead MoreChanging in Role of Hrm Professionals2786 Words   |  12 Pagesprofessional Human Resource manager play a wide variety of roles in organizations. Depending on the scale and size of the organization or what industry they are in, HR jobs may changing in each situation. It is recommended that in today business world, HR manager plays the role of not only strategic partner, employee champion but also change agent as well as administrative expert. Based on the four criteria mentioned above, the following paper will discuss HR manager roles together with number of

Magic Kingdom and Disney World free essay sample

Mine was Disney World for many reasons. The first reason is that there were really cool rides at Disney World. There was a ride called Splash Mountain and you went through caves on a boat and at the end of the ride you drop off a water fall and splash into the water. You could see all the lights and rides at the opening of the cave. I think it was better at night time. Second, I thought the Disney World parade was awesome. The lights and the moving boats were huge! They light up the whole street. Third, I thought that the fireworks were really cool because they were huge and they were right over the Disney Castle. There were different shapes and they were bright and had many colors. Lastly, the Toy Story ride was really cool. It was cool because you had a laser gun and you were inside a swirling tunnel with lights and you had to shoot the bad guys and all of the targets that were moving. We will write a custom essay sample on Magic Kingdom and Disney World or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page At the end, you stop spinning and you wish you could go on it a million times. As you can see, this is why Disney World was my best day ever. The Happiest Day of My Life Essay On a holiday, I was sitting in my room after finishing my homework. As my friends were away to hill stations, I was feeling very lonely. I watched the cars and other vehicles passing by and wished that like my friends, I would also have been travelling or passing my time. While my mind was occupied with thoughts of holidays and having fun with my friends, the doorbell rang. I ran to answer it and found the postman with a parcel and a letter for me. I signed the paper and took the parcel. My hands were itching to open the packet as my curiosity knew no bounds. I ripped the parcel open and found a beautiful tape recorder in it. The parcel had been sent from the United States and the letter along with it was from my uncle who had sent me that wonderful gift. However, even more joy than receiving the tape recorder was the letter which my uncle had written. The letter was an invitation to go to the United States for my holidays. My uncle had arranged everything for me-the tickets and the visa, and I already had a passport. My heart skipped several beats as I ran to give this great news to my mother. She was taken aback initially and her first reaction was not so positive. However, she thought about it, consulted my father who was at his office and they both agreed to allow me to go to the United States to spend the rest of my holidays with my uncle. I jumped from room to room and started packing my clothes, my toys, my books and other articles that I would need on the flight and in America. My mind was filled with various ideas about how I would spend my time with my cousins. I started dreaming about Disney world, Universal studios, the Statue of Liberty, the Grand Canyon and all the other tourist attractions that I had read about in magazines. My father took me shopping the same day because he felt that I would need some more things to take with me. We bought gifts for my cousins and my uncle and aunt and when I came back home my cupboard was full of new clothes, shoes, gifts, etc. Since I had not expected any such thing to happen to me, and I had been feeling sorry for myself, this offer came as a great surprise. This was indeed the happiest day of my life and I dont think I shall ever forget it as long as I live. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ The Best Day Ever The best day ever was when I moved to Richford. I loved moving to Richford because I met a bunch of new friends. Some of the friends I met were really nice! Like Jaclyn was right there in my class but Erin and Lizzie were in Mrs. Allen’s class. The second reason I liked moving to Richford is because all the teachers were so kind! I’d have to say that all the teachers were my favorite! Even though I will be leaving next year I still like the three teachers I’ve had for homeroom! The last reason I liked moving to Richford is because Richford is better than Berkshire. Berkshire had two fifteen minute recesses and Richford has one thirty minute recesses. Personally I think the one thirty minute recess is better. All in all the best day ever was when I moved to Richford.

World War I Essays (2889 words) - Military History By Country

World War I World War I World War I was a military conflict from 1914 to 1918. It began as a local European war between Austria - Hungary and Serbia on July 28, 1914. It was transformed into a general European struggle by declaration of war against Russia on August 1, 1914 and eventually became a global war involving 32 nations. Twenty - eight of these nations, known as the Allies and the Associated Powers, and including Great Britain, France, Russia, Italy, and the United States, opposed the coalition known as the Central Powers, consisting of Germany, Austria - Hungary, Turkey, and Bulgaria. The immediate cause of the war between Austria - Hungary and Serbia was the assassination of the Archduke Franz Ferdinand on June 28, 1914, at Sarajevo in Bosnia by Gavrilo Princip, a Serb nationalist. (Microsoft Encarta, 1996) On July 28 Austria declared war against Serbia, either because it felt Russia would not actually fight for Serbia, or because it was prepared to risk a general European conflict in order to put an end to the Greater Serbia movement. Russia responded by partially mobilizing against Austria. Germany warned Russia that continued mobilization would cause war with Germany, and it made Austria agree to discuss with Russia a possible change of the ultimatum to Serbia. Germany demanded, however, that Russia demobilize. Russia refused to do so, and on August 1, Germany declared war on Russia. (Microsoft Encarta, 1996) The French began to mobilize on the same day. On August 2, German troops invades Luxembourg and on August 3, Germany declared war on France. On August 2, the German government informed the government of Belgium of its intention to march on France through Belgium in order, as it claimed, to prevent an attack on Germany by French troops marching through Belgium. The Belgian government refused to allow the passage of German troops and called on the witnesses of the Treaty of 1839, which guaranteed the justice of Belgium in case of a conflict in which Great Britain, France, and Germany were involved, to observe their guarantee. Great Britain, one of the witnesses, on August 4, sent an ultimatum to Germany demanding that Belgian justice be respected. When Germany refused, Britain declared war on it the same day. Italy remained uninvolved until May 23, 1915, when, to satisfy its claims against Austria, it broke with the Triple Alliance and declared war on Austria - Hungary. In September 1914, Allied unity was made stronger by the Pact of London, signed by France, Great Britain, and Russia. As the war progressed, other countries, including Turkey, Japan, the U.S., and other nations of the western hemisphere, were drawn into the conflict. Japan, which had made an alliance with the Great Britain in 1902, declared war on Germany on August 23, 1914. The United States declared war on Germany on April 6, 1917. (Microsoft Encarta, 1996) The outbreak of war in 1914 set in motion forces more gigantic than any previous war had seen. Two million Germans were on the march, the greater part of them against France, and there were another 3,000,000 trained men to back them up. France had nearly 4,000,000 trained men at call, although they relied on only 1,000,000 active troops in the first clash. Russia had more millions to draw upon than any, but their mobilization process was slow, a large part of their forces were in Asia and even their great potential strength was to a large extent canceled out by lack of munitions. (Captain Sir Basil Liddell Hart, 1984) The growth of these tremendous forces had been due primarily to a military gospel of mass. Known by Clausewitz, the Prussian military philosopher, who drew his inspiration from Napoleons example, the spread of this gospel had been stimulated by the victories of the Prussian conscript armies in 1866 against Austria and in 1870 against France. It had been assisted also by the development of railways, which enabled far larger numbers of men to be assembled, moved and supplied than had been possible previously. Therefore the armies of 1914 - 1918 came to be counted in their millions compared with the hundreds of thousands of half a century earlier. (Captain Sir Basil Liddell Hart, 1984) The essential causes of World War I were the attitude of intense nationalism that permeated Europe throughout the 19th and into the 20th century, the political and economic rivalry among the nations, and the establishment and maintenance in Europe after 1871 of large armaments and of two hostile military alliances. The French Revolution and

The Seagull Reader Literary Terms Flashcard

The Seagull Reader Literary Terms

power vs freedom essays

power vs freedom essays In the world today many different elements make up a good government. Everybody has their own opinion about each element's importance, as well as I do. If I were to create a government for a group of people, power, order, and equality would be my top three elements I would choose. In todays world I feel power is a necessity in our government. To me, without power, people would do what ever they want, whenever they want because they know there is nobody who can punish them. I feel without power in our government many people would be lost, nobody would have any direction. The world would be dirty, uneducated and careless. With our government having power people will be part of the right track and people will be better behaved. Power can establish many things. One thing that power can establish and that I feel is very important in government is order. I feel order is the second most important element to create a government. Power can make an order and with this order, jobs will get done a lot faster, easier and more sufficient. If there was not an order everybody on this land would go crazy at some point. People would be running around doing things, but in the end accomplish nothing. With order people know what other people are doing so they do not do the same job over and over again. By having order everybody would be organized and less stressed out. People would know exactly what they need to do and when they need to do it. Having order in our government would decrease problems and allow more time to learn new things. In todays world an order or a process has to happen for everything, without it, our world would be a disaster and nobody would accomplish anything. A third element of government that I feel is important is equality. By having everybody equal in the country people will be nicer and more understanding. Equality is what makes America so great. Everybodys voice is important an ...

Business Strategy on Ryan Air Case Study Example | Topics and Well Written Essays - 3000 words

Business Strategy on Ryan Air - Case Study Example Ryan air is one of Europe's largest low-cost carriers and one of the most successful, operating on 262 routes to 22 countries. Its focus is on providing low cost, efficient, frequent connections and consequently offering no other frills or supporting services on their flights. The changes in the nature of the barriers to entry in the mid - 1980s with the deregulation of the airline industry , as well as the adoption of a strategy which was noticeably different from that pursued by the market leader at the time (Aer Lingus) was a credible means for Ryan air to gain entry into the market. O'Leary, the company's Chief Executive Office, adopted the Southwest Airlines model, established by Herb Kelleher which adhered to the following principles: fly one type of plane to keep down engineering costs every year; turn around aircraft as quickly as possible; and concentrate on selling seats by avoiding loyalty schemes or air miles. The airline took several other steps to restructure its business model. It eliminated business class to concentrate on economy class and leisure customers. It stopped serving free meals and beverages on flights - a move which allowed the airline to reduce the number of attendants on each flight from five to two. It also eliminated seat assignments to speed up boarding and stopped carrying cargo, which reduced aircraft turnaround times from 45 minutes to 25 minutes. There has been a revolutionary increase in the number of low-cost airline which are otherwise called the budget airlines in the aviation industry over the last few years. The budget airlines are usually operators who provide low-cost travel options for the passengers. The budget airlines try and cut the indirect costs to the maximum possible extent. Passengers are not offered wet towels, meals etc. Sometimes it may even happen that they do not even offer water to the passengers flying the budget airlines [(Phillip), 2002]. Internal analysis Revenue Generation is one of the most important aspects that Budget airlines give more importance, to the extent that most of the budget airlines have a position that is unique to this particular industry - "Chief Revenue Officer" (AIR DECCAN) whose sole responsibility is to focus on revenue generation from all possible sources. Unlike the scheduled airlines, they sell the maximum possible space they can. They sell space on the aircrafts in order to give advertisements. They even sell the space on the rear side of the boarding passes (Palanikumar). However, despite of the increase of passengers, the company is not so good in managing cost that the company has lose its money. A new management team is brought in to sort it out and re-launch as a "low fares or no frills" airline, closely modelling the Southwest Airlines model in the U.S. And in 1994, Ryan air bought its first Boeing 737 aircraft which carried over 1.5 million passengers. In 1995, Ryan air is the biggest passenger carrier on Dublin-London route, the largest Irish airline on every route being operate and carried 2.25 million passengers in the year (ivythesis). The main areas which have been the focus of the airline's concentration on costs have been: - Fleet commonality (operates only one type of aircraft, Boeing 737- 200s) - Contracting out of services

The Economic Development of Eastern Asia Countries and the State Essay

The Economic Development of Eastern Asia Countries and the State Intervention - Essay Example Economists attribute the success of the Eastern Asian region to a number of factors and models. Interventions put together by individual States have also had roles to play in the economic development of the region. This essay therefore reviews the economic development of Eastern Asia countries and the State Interventions. Models Accounting for Economic Development in Eastern Asia A number of economic models have been instrumental in the economic development of most countries of the world. Indeed, economic development is not achieved by coincidence or by chance. Countries all over the world, including Eastern Asia countries have had to depend on one economic model at one point in time or the other. Some of these models have been discussed below. Generally, the models are different from the state interventions in the sense that whereas the economic models refer to a collective number of economic strategies, the state interventions refer to specific plans implemented to solve specific e conomic problems. This is to say that models work on long term basis whereas interventions work on short term basis. Factors of Production The International Monetary Fund put labour, capital and technology together and refer to them as factors of production (Sarel, 1996). The region of Eastern Asia shifted a lot of focus on its economic growth strategy into improving the human capital base, making capital available and advancing in technology. This way, not only did it take advantage of its large population (Asia is the most populated continent in the world) but also equipped the population to have the needed skills to lead the new world of industrialization. In some circles of the economic world, debate has always raged as to which of the factors of production to give prominence to in the economic development model. But clearly, all three factors are interrelated and equally important. Empowering human resource through education is an effective way of ensuring that population growt h does not become a curse but a blessing. As Asia and Eastern Asia for that matter is one of the world’s most populated regions, if efforts are not made to resource the human capital with requisite skills and knowledge to play contributing roles in the economic drive, the populace would become a liability instead of an asset. It is also when the populace are adequately skilled that they can made judicious use of the capital and technology that is pumped into the economy. Macroeconomic Stability The region adopted a model of macroeconomic stability instead of microeconomic growth. Microeconomic stability could not have been adopted as a model because it focuses more on short term economic relief than long term strategies. In their quest to achieving this, the economic climate of the region was positioned in a way that ensured that inflation was kept low, real exchange was made stable and competitive and government budgets deficit and foreign debts were kept within acceptable r ange. The long term impact that these policies on the macroeconomic state of the region was that it created very conducive working for investors to choose the Eastern Asian trade corridor instead of other trade corridors. As these investors established their businesses, employed citizens of Eastern Asia countries, paid taxes and undertook social intervention projects, the economic growth of the

International Public Relations application excercise Essay

International Public Relations application excercise - Essay Example I decided to obtain an MSc in public relations because this educational arena will assist me in developing my PR skills that will be required when I will be serving as a public relations officer for a particular organization. This course will not only provide me with theoretical knowledge related to the field of public relations, it will even assist me in applying this theoretical knowledge in the practical settings. MSc in public relations will assist me by teaching me how to use relations with media to conduct effective and efficient PR campaigns and will develop my consultancy skills through different coursework and assignments. 2. Currently the female gender is leading the industry of public relations; out of the 100% of the workforce of the public relations industry, 85% are females as stated by the Public Relations society of America. In accordance to the statistics of Orange County, women are the owners of well established PR agencies and they are mainly leading in niches such as boutique. The academic literature falls short of explaining the reason why the PR industry is led by the female gender and why the female gender is the most preferred industry by women. Certain practitioners of the industry believe that women have the characteristics and skills required to make it into the PR industry. Women do not only lead the professional side of the industry, they even lead the educational side of the industry. In the US, over 60% of the individuals who enroll in different kinds of PR educational programs are females. According to a PR professor of the Cal State Fullerton and a member of the society of American Public Relations is of the idea that women have the required skill set that are highly desirable in the PR industry. He stated that females are better public relation representatives as during their educational life they perform better in listening, observing and communication. These

Descriptive Research Vs Analytical Research Economics Essay

Descriptive Research Vs Analytical Research Economics Essay Malaysia began develop its construction industry since independence. More than half of capital formation consists of work in construction (Lewis, 1955). Hence, the expansion of capital is a function the rate at which the construction industry can be expanded. This can be seen in the initial economic plan (1956-1960) where it was basically a development expenditure plan. The primary concern was developing infrastructure during independence because of its inadequacy. In order for the nations economy to prosper, the construction industry has to be developed first for the economy to take a one step further (Abdul Razak Bin Ibrahim, 1999). The Malaysian construction industry is generally separated into two areas: General construction It comprises residential construction, non-residential construction and civil engineering construction. Special trade works It comprises activities of metal works, electrical works, plumbing, sewerage and sanitary works, refrigeration and air-conditioning works, painting works, carpentry, tiling and flooring works, glass works and etc. The construction industry makes up an important part of the Malaysian economy due to the amount of industry linked to it such as those for basic metal products and electrical machinery. Hence, the construction industry could be described as a substantial economic driver for Malaysia (Abdul Razak Bin Ibrahim, 1999). According to Productivity Report 2011/2012, analysis of productivity growth over three year intervals (2007-2009 and 2009-2011) showed that Malaysia achieved higher productivity growth during the later period (2.8%) as compared to the earlier period (1.9%). However, over a five year period, the growth was 3.2% as showed in Table 1.1. Figure 1. Gross Domestic Product (GDP), Employment and Productivity Growth, 2007-2011 Table 1. Productivity and GDP Growth, 2007-2011 Productivity growth of the construction sector grew by 3.1% to RM 24,635 in 2011 from RM 23,898 in 2010 (Figure 1.2). The implementation of Industrialised Building System (IBS) in major projects, residential and non-residential sub-sectors contributed to the productivity of the construction sector (Malaysia Productivity Corporation, 2012). Figure 1. Productivity Level and Growth of the Construction Sector, 2007-2011 Through the Productivity Report 2011/2012, it reflects that the construction sector is in a rapid growth phase, having expanded by nearly 19% on an annual basis in the first half of 2012. According to the governments figures, the sector will manage growth of 15.5% in 2012 as a whole, up from 4.6% in 2011. In 2013 it is forecast to grow by a further 11.2%, a projection that is in line with Timetrics forecasts (Richards, 2012). Construction industry plays an important role in generating wealth and improving the quality of life for Malaysian through the translation of governments socio-economic policies into social and economic infrastructure and buildings. The demand for property or housing is increasingly from times to times either due to increase in population, immigration or investment purpose. In order to fulfil the demand, supply of housing or other property has to be increased. Besides, after the announcement regarding My First Home Scheme by the Government in Budget 2011, the desires of the youngsters to own a house are stronger. As the demand is higher, the construction industry has to embark more projects such as residential development to meet the demand. The construction industry creates a multiplier effect to other industries, including manufacturing, financial services, and professional services. In order to run a project, human resources such as labours and the professionals like Quantity Surveyor, Architect, and Engineer are required. Although there is increase in number of human resources, construction productivity is one of the issues to be concerned. Construction labour productivity is often influenced by variations in work conditions and management effectiveness. It is substantially important to understand the nature and extent to which individual parameters affect productivity. Rationale for the Research The construction industry plays a significant role in all developed and developing countries. Due to its critical importance to the profitability of most construction projects, productivity is regarded as one of the most frequently discussed topics in the construction industry (Hancher DE, 1998). Construction productivity is always related to how well, how quickly, and at what cost buildings and infrastructure can be constructed. It will directly affect prices for homes and consumer goods and the robustness of the national economy. Construction productivity will also affect the outcomes of national efforts resources; to develop high-performance green buildings; and to remain competitive in the global market. Construction productivity has been steadily on the decline over the last decade and construction labour efficiency has often been cited as poor (Stokes, 1980). The level of productivity in construction showed a decreasing rate compared to other sectors (Bernstein, 2007). Many studies have attempted to improve construction labour productivity via different ways for examples, studying the factors affecting construction labour productivity, measuring and evaluating labour productivity; modelling construction labour productivity; and comparing labour productivity based on economic considerations or costs. Construction workers are not machines, always behaving the same way under the same conditions. Even under apparently identical work conditions, different productivity values might be obtained. The productivity for the same work item is not constant throughout the construction period, and varies at different stages of the production (Lam, 2001). Variability is shown to be a key factor in the behaviour of construction labour productivity (Thomas Hr, 1999). In addition, the effect of the factors on productivity may vary from task to task. Although some factors could have similar influences on the productivity of a number of tasks, their rate of impact on productivity may be different (Sonmez R, 1998). Labour productivity is said as the factor affecting the construction productivity. In order to further improve construction productivity, continuous efforts have to be put in from times to times to identify the factors affect labour productivity, the effects of poor labour productivity and the ways to improve labour productivity. Are labourers the main cause in affecting construction productivity? Are the factors caused by labourers themselves or their superiors or surrounding environments or other reasons? Have anyone do really put in their efforts to improve the construction labour productivity? How labour productivity affect the entire construction productivity? Queries on construction labour productivity are appearing continuously. Throughout this research, readers should have a depth understanding on construction labour productivity. Aim and Objectives In order to find out the answer of queries on construction labour productivity, the aim for this report is to study the issues on construction labour productivity in Malaysia. This can be achieved by study the objectives below: To investigate the factors affect the construction labour productivity. To identify the consequences caused by construction labour productivity. To recommend ways for improvement on construction labour productivity. Scope and Limitation This research is delimited to construction labour productivity and will focus on Malaysian construction industry. The data for this research will made up of general construction workers, site supervisors, contractors, quantity surveyors and developers mainly in Kuala Lumpur area. Respondents are expected to have varying levels of construction experience, training and knowledge so that a data that closely mirrored the current make-up of the construction workforce can be collected. 100 sets of survey forms will be distributed and 50 sets of survey forms expected to be completed. Chapter Outline This report consists of 5 chapters. There are: Chapter 1: Introduction In this chapter, roles of construction industry towards economics and construction productivity will be described. Besides, in this chapter, aim and objectives will be discussed as well as overview of current construction labour productivity. Chapter 2: Literature Review The literature on the performance approach will be reviewed in this chapter. It will illustrate existing literature and research work related to construction labour productivity. Definition of labour productivity, factors affect labour productivity, its effects and solutions will be described. Chapter 3: Research Methodology In this chapter, introduction and definition of research, type of research, data collection methods, research design and data analysis method will be discussed in order to achieve the aim and objectives of this study. Chapter 4: Findings and Discussions Results from survey questionnaires will be analyzed and discussed in this chapter. The survey questionnaire is aimed to obtain labour, consultants, contractors and developers or clients view of opinion on construction labour productivity in Malaysian construction industry. In addition, personal interview will be conducted to obtain more information on construction labour productivity. Chapter 5: Conclusions and Recommendations This chapter will outline the research findings, summary of this study, and recommendations for future study. Literature Review Research Methodology Introduction Based on Oxford Dictionaries, research is defined as a systematic investigation into and study of materials and sources in order to establish facts and reach new conclusions (Oxford Dictionaries). The Advanced Learners Dictionary of Current English defines the meaning of research as a careful investigation or inquiry specially through search for new facts in any branch of knowledge (The Advanced Learners Dictionary of Current English, 1952). Redman and Mory had defined research as a systematized effort to gain new knowledge (Mory, 1923). In this chapter, types of research, data collection methods, research design and data analysis will be discussed. The research method for this study to achieve the aim and objectives will be described in this chapter. Types of Research Generally, the basic types of research are as follow: Applied/ Action Research vs Fundamental Research Descriptive Research vs Analytical Research Quantitative Research vs Qualitative Research Conceptual Research vs Empirical Research Applied/ Action Research vs Fundamental Research Applied or action research is carried out to find solution to solve problems facing by a society or a business or industrial organisation. However, fundamental research which is also known as basic or pure research is mainly concern on gathering of knowledge for knowledges sake without any intention to apply it in practice. Descriptive Research vs Analytical Research Descriptive research is a surveys and fact-finding investigation. It is aims to describe the characteristics of individual, situation or a group or the state of affairs as it exists at present. Researcher has no control over the variables and researcher has to report the actual conditions. On the other hand, analytical research is a critical evaluation based on information that is available and primarily concerned with testing hypothesis; specifying and interpreting relationships by analyze the facts or existing information. Quantitative Research vs Qualitative Research Quantitative research is objective in nature. It is defined as an inquiry into a social or human problem, based on testing a hypothesis or a theory composed of variables, measured with numbers, and analysed with statistical procedures, in order to determine whether the hypothesis or the theory hold true (Creswell, 1994). Quantitative data are hard and reliable; they are measurements of tangible, countable, sensate features of the world (Bouma and Atkinson, 1995). In short, quantitative research is measuring the quantity or amount of particular phenomena by the use of statistical analysis. On the other hand, qualitative research is subjective in nature. It is a non-quantitative type of analysis which is aimed at finding out the quality of a particular phenomenon. It emphasises meanings, experiences, description and etc (Naoum, 1998). Conceptual Research vs Empirical Research Conceptual research is related to some abstract ideas or theories. It is generally used by philosophers and thinkers to develop new concepts or to reinterpret existing ones, whereas, empirical research relies on experience or observation alone. Empirical research is aimed at coming up with conclusions without due regard for system and theory. Empirical research is appropriate when proof is sought that certain variables affect other variables in some way. Data Collection Statistical tools are used to transform data into useful information. However, data must be available before the decision maker can use the statistical tools. Data are available from many sources, both within the company or site. There are several ways of collecting appropriate data which differ considerably in context of money costs, time and other resources at the disposal of the researcher. The sources of data collection can be categorized into primary data and secondary data. Primary data refers to the raw data that collected through experiments or questionnaire surveys, where secondary data refers to the data obtained from site daily, progress report, progress payment, national productivity statistics. The major advantage of primary data is accuracy of data because it is collected by the researcher but it is costly and time consuming. Secondary data is quicker and cheaper as compared to primary data but the data may not meet the specific needs. If the researcher conducts an experiment, he can observes some quantitative measurements or data with the help of the truth in hypothesis that has made earlier. However in the case of survey, data can be collected through observation, personal interview, telephone interview, survey questionnaire or case studies. Observation is the simple way to gather data without interviewing respondents. The information obtained relates to current condition and is not complicated by either past behaviour or future intentions or attitudes of respondents. Undeniable, this method can obtain accurate information but it is time consuming, costly, and sometimes, people reluctant to cooperate. During personal interview, interviewer follows a rigid procedure and seeks answers to a set of pre-conceived questions through personal interviews. The data obtained through personal interview is usually carried out in a structured way where output depends upon the ability of the interviewer to a large extent. Telephone interview can obtain data rapidly with relatively low cost compared to others and do not require travelling for face-to-face contact. It can reach wide range of respondents. However, as this method is carried out through telephone, the respondents might not will to share opinions with strangers or they may tell lie. Thus, this is not suitable for long survey as respondents might feel annoying and difficult to prove the validity of survey. Survey questionnaire can be posted to the respondents together with self-stamped answer sheets or via on-line survey. This method is widely used. This the cheapest way to obtain data and can reach respondents working outstation. The survey question can be set up to 5 pages. However, the cons are that the rate of response is low, answers may be biased and respondents take longer time to respond. For case studies, cross comparison of cases have to be done in order to have fully understanding on clients experiences in a program. It fully depicts clients experience in program input, process and results. It is powerful means to portray program to outsiders. However, it is time consuming either to collect, organize or describe. It represents depth of information rather than breadth. In short, there are different types of method to collect data with their own pros and cons. Time, cost and accuracy are the main constrains to choose an appropriate data collection method. Few data collection methods can be chosen at the same time to obtain maximum accuracy. Research Design Data Analysis Conclusion

The Film, A Respectable Trade :: Slavery Movies

The Film, A Respectable Trade In the film, A Respectable Trade, the account of slavery is different than usually seen. With an English backdrop, the cruelty of the trade was concealed. The slaves were not laboring in fields, but were being trained in house maintenance. On the streets there are no slaves, they are rerouted to the United States where they are traded. Although the slaves in the film are generally absent from the physical atmosphere, they are vital to the economic growth of Bristol, England. Josiah Cole exemplifies the plight of the struggling businessman. His dream of a better life is echoed in today’s capitalist society. His constant drive is to move out of his father’s small home and into a bigger house in a better section of town. He is a shroud businessman who works hard to be innovative and find a new demand for his product. The economy of Bristol seems to revolve around one product, which is traded and sold. This description of Bristol doesn’t seem very different from many of today’s capitalist societies. The one difference is the product that is being sold and traded. The humans that are being treated as cargo change the whole system from a thriving capitalist society to one of slavery. The town of Bristol becomes the economic center for slave trading. The slaves are seldom seen, but th e money gained from their trading is essential to the town. Cole is taking a business risk by bringing the slaves to Bristol; most of the slaves are traded for other goods by the time they reach the port. He is refining the product he trades in hope that it will fetch him a higher price. The more refined the slave is, the higher price he can charge. This simple business venture is made complicated by social standards because he is trading human beings. Watching this class process of slavery now, from a different societal standpoint, seems foreign. But to the slave traders, such a Josiah Cole, they ignored the fact that they were buying and selling human beings and avowed that they were involved in, A Respectable Trade. A Respectable Trade, portrays slaves in a unique light. Most scenes of slavery in film show slaves working in the fields of southern states in the 19th century.

Nothing But The Truth Essay Essay

In the novel Nothing but the Truth, many differences are seen between Thando and Mandisa. These differences are seen through their different cultural understandings and their relationships with their fathers. Thando and Mandisa both also have very different views on the Truth and reconciliation commission (amnesty) hearing. In the play, the character of Thando is presented to us as a loving and caring character. Her father, Sipho, in South Africa, raises her. He is very traditional and has instilled the same teachings into Thando. Thando’s cultural roots are present throughout the play. You can see this in the way she mourns her uncles death and refuses at first to go out with Mandisa to Johannesburg. Sipho and Thando also arrange for a cultural funeral which includes the slaughtering of an ox. Thando’s hospitality towards Mandisa and her constant use of African phrases(â€Å"Ndyintombi†¦,†tata†, â€Å"malome†) displays her traditional African roots throughout the play . Labola is also mentioned which is part of traditional African culture. Mandisa, however, is presented to us as almost the opposite to Thando. Mandisa is shown to us as an modern fashion designer who can be selfish. She, unlike Mandisa is outspoken and isn’t afraid to express her opinions even when she is in a home with people she just met. Mandisa is also insensitive to cultural, South African way of living. This is seen in the play when she says to Mandisa: â€Å"Girl! He won’t allow you!† when Thando turns her down when she was asked to accompany her to Johannesburg. She also turns her â€Å"Makhaya† surname to â€Å"Mckay† and does not understand isiXhosa(she keeps asking Thando to translate what her uncle says). It is evident that her cultural roots are lost. Her fathers body had been cremated which was not typical of South African tradition and Mandisa only mourns her fathers death for 2 weeks. Mandisa does not understand that South Africa is not England and is insensitive to the Sipho when he feels violated that his brothers body had been created. She responded to him by insensitively saying : â€Å"that’s what everybody does in England.† Mandisa and Thando both however  love to be called â€Å"African Princess† The relationship that Thando has with Sipho is that of a very obedient daughter who carries out her duties. She rejects Mandisa’s invitation to Johannesburg because her father wouldn’t allow it and never does anything without the consent of Sipho(â€Å"I’ll have to ask tata first†). The duties that she carries out are seen when she doesn’t leave the house without preparing a meal for her father first. She values her traditions and explains the traditions of mourning to Mandisa saying that her father would expect them to â€Å"show some respect for atleast a month as children†. Her obedience is also shown when she says : â€Å"I live under his roof and for as long as I live here, I have to live by his rules.† Her attitude towards her father is respectful and obedient. Mandisa, having being brought up In Engand, away from her cultural roots is very different from Thando. She is not affected by Sipho feeling violated by his brothers cremation and retorts: â€Å"Oh this is ridiculous!, I didn’t come to argue about the ashes.† Mandisa also tries to change Thandos mind about not going to Johannesburg with her â€Å"You don’t have to do what pleases him.† Her independence and tendency of speaking her mind and not caring about others perception of her, makes her seem to be insensitive and disrespectful towards the older generation. Thando and Mandisa also have different views of the TRC hearing and don’t agree on how the amnesties were being dealt with. Mandisa’s views are unsympathetic towards the TRC because she is angry at the fact thatsomeone can commit murder and still be forgiven without being given justice. Her view is cynical and her talk of revenge shows an unsympathetic side to her character. She thinks that the concept of Ubuntu is â€Å"giving in too easily† and that the amnesty process is too lenient. Her vengeful side is shown when she agrees with Sipho when he says that the minister of security should be judged by a black judge and that he should serve prison for many years when Sipho was drunk. Her answer was always : â€Å"yes†, â€Å"that’s more I like it†, â€Å"Exactly.† Mandisa believes that the government has ‘sold out’ for ‘international approval’ and has not considered the peoples need for revenge  and that full disclosure was not given at the amnesty hearings(she points out that it is still not known who gave Craig Williomson his order) and argues that there was an â€Å"outcry against him receiving amnesty.† Thando on the other hand, works at the TRC and has a very positive behavior towards the process although she can see the dirt to it . â€Å"One gets confused sometimes especially when so many lies are told.† She believes that it was the wrong thing to do to be vengeful-â€Å"Where would revenge get us besides more violence?† She personally believes that re-building the nation is what matters most. Thando embraces forgiveness: â€Å"If all those who suffered can forgive, so can you.† She also contradicts to Mandisa’s accusation of the TRC being too easy by reminding her that some people such as Derby-Lewis had been punished. Although there are many differences between Thando and Mandisa, the sisters also share many similarities. African heritage is important to both of them- they both enjoy being called African princess by their fathers and Mandisa refers to SA as â€Å"home† – â€Å"I am happy to be home.† She also speaks of listening to stories about home. Thando’s defensive and quick response to Mandisa when she disrespects their lifestyle â€Å"show some respect for our tradition† shows her protective and possessiveness of her African roots. Like Mandisa, Thando is also an independent thinker. This is present throughout the play when Thando is always contradicting to whatever Mandisa says about the amnesty â€Å"Some people like Derby-Lewis have been punished† and her open-mindness is shown when she explains to her father that some black people in SA are also practicing cremation in todays times. Both sisters are so different, yet so alike.

Emperors of Chinas Xia Dynasty

Emperors of Chinas Xia Dynasty According to legend, the Xia Dynasty ruled China beginning more than four thousand years ago. Although no firm documentary evidence has yet been found for this period, it is possible that some form of evidence exists, like the  oracle bones  that have proved the existence of the Shang Dynasty (1600 - 1046 BCE). The Xia Kingdom supposedly grew up along the Yellow River, and its first leader was a sort of community organizer named Yu who got all of the people to cooperate in creating dams and canals to control the annual river floods. As a result, their agricultural production and their population increased, and they selected him to become their leader under the name of Emperor Yu the Great. We know about these legends thanks to much later Chinese historical chronicles such as the  Classic of History  or  Book of Documents.  Some scholars believed that this work was compiled from earlier documents by Confucius himself, but that seems unlikely. Xia history is also recorded in the  Bamboo Annals, another ancient book of unknown authorship, as well as in Sima Qians  Records of the Grand Historian  from 92 BCE. There is often more truth than we might guess in ancient myths and legends. That certainly has proved true in the case of the dynasty that came after the Xia, the Shang, which was long thought to be mythical until archaeologists discovered the above-mentioned oracle bones bearing the names of some of the mythical Shang emperors. Archaeology may one day prove the doubters wrong about the Xia Dynasty as well. Indeed, archaeological work in the Henan and Shanxi provinces, along the ancient course of the Yellow River, has turned up evidence of a complex early Bronze Age culture from the correct time period. Most Chinese scholars are quick to identify this complex, called the Erlitou culture, with the Xia Dynasty, although some foreign scholars are more skeptical. The Erlitou digs reveal an urban civilization with bronze foundries, palatial buildings, and straight, paved roads. Finds from the Erlitou sites also include elaborate tombs. Within those tombs are grave goods including the famous  ding tripod  vessels, one of a class of artifacts known as ritual bronzes. Other finds include bronze wine jugs and jeweled masks, as well as ceramic mugs and jade implements. Unfortunately, the one type of artifact not discovered so far is any trace of writing that conclusively states that the Erlitou site is one and the same with the Xia Dynasty. China’s Xia Dynasty Yu the Great, c. 2205 – c. 2197 BCEEmperor Qi, c. 2146 – c. 2117 BCETai Kang, c. 2117 – c. 2088 BCEZhong Kang, c. 2088 – c. 2075 BCEXiang, c. 2075 – c. 2008 BCEShao Kang, c. 2007 – c. 1985 BCEZhu, c. 1985 – c. 1968 BCEHuai, c. 1968 – c. 1924 BCEMang, c. 1924 – c. 1906 BCEXie, c. 1906 – c. 1890 BCEBu Jiang, c. 1890 – c. 1831 BCEJiong, c. 1831 – c. 1810 BCEJin, c. 1810 – c. 1789 BCEKong Jia, c. 1789 – c. 1758 BCEGao, c. 1758 – c. 1747 BCEFa, c. 1747 – c. 1728 BCEJie, c. 1728 – c. 1675 BCE To learn more, go to the list of China’s Dynasties.

Depression in Older Adults

Depression in Older Adults Abstract This paper examines depression amongst the old adult population in the world with specific references to the United States of America. It gives a background on what depression is and discusses situation under which it develops in older adult population.Advertising We will write a custom essay sample on Depression in Older Adults specifically for you for only $16.05 $11/page Learn More Besides, it examines depression in older adult population in relation to such factors as gender where females are found to be more prone to depression than their male counterparts, it also considers sexual orientations in which it discusses how lesbians and gays are more likely to have stress than heterosexuals and it finally compares how race and culture play a role in depression amongst the elderly in society. With respect to homosexuality, the paper examines the various ways through which older adult population get discriminated by the members of the society who are anti-homosexuality and institutions that do not recognize both lesbianism and gay as a form of lifestyle that should be accepted as in existence. Introduction Depression is a condition that mostly affects the cognition of a human being. It means different thing to different people; it can be symptomatic as when an individual says he or she is feeling depressed, it also be a sign as when someone observes that another person is depressed or at the same time it can be a disorder that is clinically diagnosed. When a clinical diagnosis of depression is done, it implies a disorder which has a significant length of time and having particularly observable signs and symptoms, that significantly interferes with an individual’s functioning or that causes great personal distress or both (Jefferson 10). But one may ask â€Å"What are the causes of depression?† depression has varied causes amongst the whole of the human race regardless of age or gender. It is almost always caused b y a combination of factors. Such factors are inheritance or genetic predisposition, developmental factors such as early loss of parents, cognitive factors such as intense grief reaction and stress such as coping with unemployment and or physical illnesses; these two combine to result into a common pathway for inducement of depression. Research has indicated that each individual has a pattern of genetic, developmental, environmental, social, personality and physiological factors that coalesce to permit or protect against depression at any point in time.Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The understanding and modification of the contributions of these factors is the ultimate goal of the clinicians who engage in the treatment of depression. This paper examines depressions in older adults. It will deal with how depression occurs in older adult population; besides, it will also di scuss the main causes of depression in older adulthood and how it affects them (Jefferson 10). Depression in Older Adults Depression is the most common mental disorder found amongst older adults in the parts of the world, but it should not be seen as part of the aging process; in fact a good number of older adults . It is one of the most disabling conditions among the older adult population. In the United States alone it is approximated that over six million adults aged 65 and above experience clinical depression; the adult population represents about 15% of the adult population above 65 years of age in the United States. Prevalence estimates in older adults range from 5% in community samples to about 20% in nursing home residents and close to 30% of the older adults witnessed in primary care setting. Research has also indicated that approximately 50% of the adults who are admitted in hospitals experience clinical depression (Williams 59). It is important to note that depression in older adults is caused by varied numerous factors and may be different from the causative factors leading to depression in the younger people. In addition to the biological etiology of depression in the older adults, there are vividly cognitively contributing factors. The adult’s life events and the interpretation and response to event contribute to the risk of developing depression. The predominant life events that place older adults at risks for depression as well as contribute to the experience by older adults and receptiveness to treatment for depression are medical illnesses, bereavement or death of a son, daughter or any other significant other, disability, impaired social support and or trauma. These factors do not necessarily exclusively lead to depression, but may combine with other factors in a chain of events ultimately leading to depression in older adults. Research findings have indicated that the risk factors combined with behavioral, psychodynamic and negative thoughts surrounding the events of life seem to have substantial contribution to depression that comes in late life periods. For example, older adults may have an perception about their lives that no matter what they attempt to achieve, negative things continue to happen and perpetually continue to experience losses in their lives hence they assume a hopelessness position. It has also been found out through research that older adults may not easily adapt to the physical changes they are experiencing as a result of aging and hence may have some unrealistic expectation and have a feeling or perception of that they are likely to continue in failure as an adult.Advertising We will write a custom essay sample on Depression in Older Adults specifically for you for only $16.05 $11/page Learn More Majority of older adults fall into one or more at-risk groups for depression. Nonetheless, many are not aware of their symptoms of depression and hence do not make a requ est or seek evaluation. Besides, research indicates that many older adults have resistance towards seeking medical attention due to stigma labeled against mental illnesses. According to several research activities that have been conducted, it has been found that black older adults are more likely to suffer depression as compared to their white counterparts (Bernal 403). Besides, other research also indicate that races with the majority of low income earners like blacks, Hispanics are more vulnerable to issues of depression than the white counterparts. Given racial and ethnic discriminations, it is important to state that races that are subject or victims of racial discrimination are more likely to suffer depression; the older elders may resign into perception where they feel inferior to the perceived superior whites and hence cause them hopelessness and depression, especially when they see their loved ones or fellow race members being discriminated against. Taking the case for Weste rn and other developed nations where slavery was practiced, it is crucial recognize that those who come from races that experienced slavery are highly likely to experience depression than those within former slave masters. Some of the depression symptoms appearing some adults may be traces of depression during childhood with which the adult might have lived to his or her old age; this is coupled by inferiority complex. Meanwhile, ethnicity has also been found to have effects on depression amongst the older adult population (Bernal 327). Gender also plays a significant role in depression. There are a number of research that have been done on how gender influence experience of depression. The research findings have been compiled from data collected in most countries of the world. According to the findings, women have higher chances of experiencing depression than men. Even though it is not clear what really accounts for this, but researchers acknowledge the contribution of several fac tors which entails impact of estrogen on stress hormones, the common victimization of women through rape and domestic violence and cortisol (Fredà ©n 163).Advertising Looking for essay on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Other research findings reveal that both men and women share depression to a certain proportion; however, what also contributes to the difference is the fact that both men and women express their depression in gender specific ways. According to available literature, men are known to mask their depression through various forms like excessive drinking. This implies that the differentiation of the rate of depression between men and women is just done by way of illusion (Fredà ©n 167). Many studies have been conducted within cultures and also cross-culture with the aim of identifying symptoms of depression in both men and women. It is argued that women are twice as likely as men to be diagnosed of major depression. Even though this difference is great, it is because older women are mostly likely to seek professional assistance as compared to their men counterparts; the implication here is that even though men may suffer equal measure of depression as women, they are less likely to seek the services of a profession to help them handle their depression. Culturally, in some regions of the world, men are encultured not to express their sadness, stress or depression in public; in fact, men who do so are mostly likely to be considered as having feminine behavior, so they choose to endure depression within them. On the side, women share their grief with friends and expose publicly their depression; this makes it easy to notice. Moreover, men who suffer from depression are associated with mental illness and as has been discussed earlier, feminine (Fredà ©n 167). Other research has also attempted to link the rate of depression with sexual orientation. Even though older adults are highly likely to have low sexual performance, their sexual orientation has been found to play a significant role in contributing to their depression statuses. Research indicates that lesbians are more depressed than their heterosexual counterparts. Moreover, even though much study have not been done, older adult population is very common with lesbians. In fact, this may be accounted for by the fact that it cannot be expected that when gays and lesbians get old, they should switch their sexual orientation to heterosexuals. There are a number of older lesbians and gays and this part of the aging population suffer a lot of stigma from anti-lesbians and anti-gays. It is therefore not unusual to here of depressed and isolated older adults in the society. Due to stigma associated with lesbianism and gay sexual orientation, many of the lesbian and gay older adults suffer depression as not so many people want to identify with them (Melillo, et al 10). Since the older adults are almost entirely dependent on others for livelihood and medical care, the lesbians and gays suffer from lack of concern, especially from the healthcare departments as they do not recognize the existence of lesbians and they are unresponsive to the fact that being lesbian and gay is also a form of lifestyle t hat should not be used as a point of individual discrimination. Due to this, old adults who are heterosexuals are the ones who have greatly benefited from healthcare plans in most countries, particularly in the United States of America. The implication of this is that the lesbians and gays are left out in terms of medical care plans and hence are subjected to depression as they ponder about their heath and how to get medical services (Melillo, et al 10). One fact is than most lesbian and gay partners live together, but when it comes to old age, one partner is not legally allowed to participate in healthcare decisions of another partner and this even include being barred from funeral arrangement in cases of death of one of the partner. This also subjects them to depression which may aggravate due to poor adjustment to aging situations. Again gays and lesbians are greatly concerned about their housing; they always wish to live in communities that dominated by homosexuals or at least a community in which people recognize existence and the needs of lesbians and gays. The problem is that these groups of people tend be isolated and may further be far removed from children and the young people who are feared by the society may get influenced by these lesbians and gays. Contrarily, heterosexual older adults are not likely to suffer any depression arising from any of these factors. Instead, they are well recognized by the society and may not suffer much depression as their homosexual counterparts. The fact that is that homosexuality is the universally accepted sexual orientation in the world and hence forms a larger society than the lesbian and gay community. The heterosexuals are mostly likely to get consolations from groups like Christians groups which make them cope easily with depression (Melillo, et al 23). Conclusion Depression is a condition that mostly affects the cognition of a human being. It means different thing to different people; it can be symptomatic as when an individual says he or she is feeling depressed, it also be a sign as when someone observes that another person is depressed or at the same time it can be a disorder that is clinically diagnosed. Research has indicated that each individual has a pattern of genetic, developmental, environmental, social, personality and physiological factors that coalesce to permit or protect against depression at any point in time. Depression is one of the most disabling conditions among the older adult population in the world today. Depression in older adults is caused by varied numerous factors and may be different from the causative factors leading to depression in the younger people. In addition to the biological etiology of depression in the older adults, there are vividly cognitively contributing factors. Research has found that race plays a significant role depression amongst older adults; black older adults are more likely to suffer depression as compared to their white counterparts. Given racial and ethnic discriminations, it is important to state that races that are subject or victims of racial discrimination are more likely to suffer depression; the older elders may resign into perception where they feel inferior to the perceived superior whites and hence cause them hopelessness and depression, especially when they see their loved ones or fellow race members being discriminated against. Gender also plays a significant role in depression. According to the findings, women have higher chances of experiencing depression than men (Fredà ©n 167). Even though it is not clear what really accounts for this, but researchers acknowledge the contribution of several factors which entails impact of estrogen on stress hormones, the common victimization of women through rape and domestic violence and cortisol. Other research has also attempted to link the rate of depression with sexual orientation. Even though older adults are highly likely to have low sexual performance, t heir sexual orientation has been found to play a significant role in contributing to their depression statuses. Research indicates that lesbians are more depressed than their heterosexual counterparts (Melillo, et al 23). Conversely, heterosexual older adults are likely to get assistances from the general members of the society as they do not engage in what the members of the society may describe as anti-social. Due to this, they are less likely to suffer depression as compared to their lesbian and gay counterparts. Bernal, Guillermo. Handbook of racial and ethnic minority psychology. New York: SAGE, 2003. Fredà ©n, Lars. Psychosocial aspects of depression: no way out? New York: Wiley, 1982. Jefferson, James. Depression and its treatment. New York: American Psychiatric Pub, 1992. Melillo, Karen et al. Geropsychiatric and mental health nursing. New Jersey: ones Bartlett Learning, 2005. Williams, Arthur. Depression research in nursing: global perspectives. New York: Springer Publis hing Company, 2005.

Role of Public Administration in American Politics Assignment

Role of Public Administration in American Politics - Assignment Example This paper tells that the idea of New Freedom was finally dropped by Wilson once he was elected but it attracted and helped local businessman and was in their benefit. Wilson's New Freedom policy had a huge impact on how Public Administration was managed as it gave the small and private businesses a better chance to groom and improve by breaking up monopolies (Rouse & Berkley, 2003).  The New Deal was the caption that President Franklin D. Roosevelt gave to a series of promises and programs he had started from 1933 up till 1938 with the sole objective of giving reform, relief, and recovery to the economy and people of the United States when the United States was facing the Great Depression (Rouse & Berkley, 2003). It all started by initiating emergency relief programs, banking reform laws, agricultural programs, and work relief programs as part of the total reforms towards a better economy. After this, another New Deal was to be formulated this one incorporated migrant worker's pro grams, the Social Security Act, programs to aid tenant farmers, and union protection programs. Hence, the first New Deal targeted short term programs for all the groups and norms in the society, meanwhile the second New Deal was a more thorough effort of taking power away from big business and shifting it towards consumers, coal workers, and farmers (Cook, 1996). Though the New Deal was unable to end the Great Depression it benefited the local society and the labor force in many ways, therefore, its importance for the betterment and development of Public Administration cannot be ignored. The Great Society was basically a set of programs proposed in the United States domestically on the idea of President Lyndon B. Johnson. Two main objectives of the Great Society social reforms were the removal of racial injustice and poverty. Some major programs apart from these objectives that were launched by the Great Society were Education, Health, Transportation, Consumer Protection, Environmen t, and Arts and Cultural Institutions. Some of the programs launched at that time still exist in the United States. A number of observers have distinguished the fact for many Great Society programs, chiefly the poverty initiatives, became complex beginning in 1968, primarily owing to the Vietnam War and Johnson's aspiration to continue an unprejudiced budget but some continued up till now (Cook, 1996). These programs have a significant contribution to the betterment of public administration as most were designed to benefit the people living in the United States and portray the true essence of Democracy.   The Reagan Revolution, as Ronald Reagan's presidency was known, had the major objective to give a boost to American morale, and minimize the people's dependence upon government. As both a President and a Politician, Reagan depicted himself as being a conventional, anti-communist, in favor of reduced taxes, in favor of a less significant government except the army, and favored rem oving policies on corporations and organizations (Rouse & Berkley, 2003). Reagan supported high amounts of spending on the country's defense and peacekeeping. He also helped the United States put an end to the ever-rising inflation that affected the country's economy severely under the earlier leaders Jimmy Carter and Gerald Ford, minimizing tax rates by a huge margin.

Bussines Accounting Essay Example | Topics and Well Written Essays - 1250 words

Bussines Accounting - Essay Example Some banks also charge a fee for overdraft facility. It should be noted that an overdraft is specifically meant for short-term requirements of a firm and it does not act as a long term capital. Sometimes the bank asks the firm to provide a guarantee and security to the overdraft availed. As discussed above that overdraft facility is primarily availed for short-term liabilities like accounts payable, so expanding the business through overdraft is not a good plan. 2. A long term loan from financial institution This is a most common way in which SME’s expand their business. As SME’s don’t have the luxury of raising money through issuing securities, the most prevalent way is to take a long-term loan from a financial institution. A business term loan is the most prevalent loan for this purpose. The bank would require financials of the firm for 3-5 years at least and with a guarantee to mark lien. A loan from bank would be passed if the current financial condition of t he firm is good and acceptable to bank and the purpose for which you are taking a loan is justified. The minimum rate at which a long-term loan could be financed is a base rate of prime lending rate. However the actual rate at which ban sanctions the loan could be higher than that depending upon the risk bank is taking in investing, the amount of loan availed and the credit history of the firm. I would suggest my friend to expand by the way of obtaining long term loan from a bank. This also provides significant tax shield. 3. A Finance Lease Agreement A lease agreement is considered as the agreement between the owner and the party intending to use that property conveying the right use of the property. Lease does not includes contracts for services, exploring and exploiting natural resources and licensing agreements for items like patents and trademarks. The advantages of leases are as follows: Immediate cash outflow is not required by the lessee for leasing the asset. A purchase opt ion allows the lessee to obtain at the bargain price at the expiration of the lease. The lessee is able to obtain 100% financing. Flexibility for use of funds for tax benefits. Leases can also be structure for allowing manipulation for calculating tax benefits at the end of the year. Though lease remains an important source of expanding through leasing property, plant and equipment but the clauses in lease can go against and it can be used for buying PPE only. It cannot be used for financing current assets of the company 4. A hire purchase agreement for the necessary non-current assets required in the expansion Hire purchase is considered as the term for a contract wherein a firm or an individual agrees to pay for the goods in installments, parts or in a percentage over the period of time. This looks somewhat like leasing for goods and services. In comes into effect when a firm cannot pay for the property at once but is agreeing to pay in installments for the same. It is recommended to go through hire-purchase for financing non-current portion of assets. 5. Formation of a Partnership Another way of obtaining finance for a firm is through formation of a partnership. Though this looks a good idea at one but lot of things are to be taken consideration off. Firstly, forming a partnership will bring money in the business which is required for expansion but it will dilute the holding of my friend. Suppose a

Outcome Measures in Audiology Rehabilitation Essay - 1

Outcome Measures in Audiology Rehabilitation - Essay Example An outcome measure thus becomes the interface that lies in between goals set forth by a professional in rehabilitation and the response given by a client in a clinical procedure. Outcome measures can be put as being objective or subjective. An example of an objective outcome would be word recognition whereas self reports fall under subjective category. The choice of an outcome measure thus constitutes what a professional perceives as the goal of a particular intervention on a certain patient. Outcome measure is carried out with the intent of establishing the effects of a certain intervention on a patient (Hull, 2001). Therefore, outcome measure is basically a question of degree of clinical effectiveness. Usages of self-report measures are beneficial in that they act as facilitation to hearing aid fittings for an individual. They also can be used to assess the efficacy of fittings administered on an individual or even efficiency of an institution. Moreover, such measures remain very crucial in clinical decisions. Appreciate fundamentals  ­Ã‚ ­Ã¢Ë†â€™ these can be either practical or even technical. Practical considerations involve such things as considering the burden that comes with administering a certain measure both to the patient as well as the clinician administering it. The technical considerations involve such things as reliability, validity as well as norms attached to an outcome measure (McClimans & Browne, 2011). Succinct definition of purpose − this is to imply that a good tool must be clear as to the purpose it is designed to achieve. Such a purpose needs to be clearly and out rightly stated in the tool and not vaguely. Target population − A certain instrument should be unambiguous when it comes to a target population, and this should have certain things accompanying the selection of such a population, for instance, demographic details like age or gender. Reliability of a

Trends in Fiscal Policy of India Essay Example for Free

Trends in Fiscal Policy of India Essay ABSTRACT This essay traces the major developments in India’s fiscal policy from the early stages of planned development in the 1950s, through the country’s balance of payments crisis of 1991, the subsequent economic liberalisation and rapid growth phase, the response to the global financial crisis of 2008 and the recent post-crisis moves to return to a path of fiscal consolidation. The initial years of India’s planned Development strategy were characterised by a conservative fiscal policy whereby deficits were kept under control. The tax system was geared to transfer resources from the private sector to fund the large public sector driven industrialization process and also cover social welfare schemes. However, growth was anaemic and the system was prone to inefficiencies. In the 1980s some attempts were made to reform particular sectors. But the public debt increased, as did the fiscal deficit. India’s balance of payments crisis of 1991 led to economic liberalisation. The reform of the tax system commenced. The fiscal deficit was brought under control. When the deficit and debt situation again threatened to go out of control in the early 2000s, fiscal discipline legalisations were instituted. The deficit was brought under control and by 2007-08 a benign macro-fiscal situation with high growth and moderate inflation prevailed. During the global financial crisis fiscal policy responded with counter-cyclical measures including tax cuts and increases in expenditures. The post-crisis recovery of the Indian economy is witnessing a correction of the fiscal policy path towards a regime of prudence. In the future, the focus would probably be on bringing in new tax reforms and better targeting of social expenditures. INTRODUCTION Fiscal policy is the means by which a government adjusts its levels of spending in order to monitor and influence a nations economy. It is the sister strategy to monetary policy with which a central bank influences a nations money supply. These two policies are used in various combinations in an effort to direct a countrys economic goals. Here we take a look at how fiscal policy works, how it must be monitored and how its implementation may affect different people in an economy. Fiscal policy deals with the taxation and expenditure decisions of the government.Monetary policy, deals with the supply of money in the economy and the rate of interest.These are the main policy approaches used by economic managers to steer the broad aspects of the economy. In most modern economies, the government deals with fiscal policy while the central bank is responsible for monetary policy. Fiscal policy is composed of several parts. These include, tax policy, expenditure policy, investment or disinvestment strategies and debt or surplus management. Fiscal policy is an important constituent of the overall economic framework of a country and is therefore intimately linked with its general economic policy strategy. For example, if taxes were to increase, consumers would have less disposable income and in turn would have less money to spend on goods and services. This difference in disposable income would go to the government instead of going to consumers, who would pass the money onto companies. Or, the government could choose to increase government spending by directly purchasing goods and services from private companies. This would increase the flow of money through the economy and would eventually increase the disposable income available to consumers. Unfortunately, this process takes time, as the money needs to wind its way through the economy, creating a significant lag between the implementation of fiscal pol icy and its effect on the economy. In broad term fiscal policy refers to that segment of national economic policy which is primarily concerned with the receipts and expenditure of central government. The importance of fiscal policy is high in underdeveloped countries. The state has to play active and important role. In a democratic society direct methods are not approved. So, the government has to depend on indirect methods of regulations. In this way, fiscal policy is a powerful weapon in the hands of government by means of which it can achieve the objectives of development. BASIC CONCEPTS : A spending item is a capital expenditure if it relates to the creation of an asset that is likely to last for a considerable period of time and includes loan disbursements. Such expenditures are generally not routine in nature. By the same logic a capital receipt arises from the liquidation of an asset including the sale of government shares in public sector companies (disinvestments), the return of funds given on loan or the receipt of a loan. This again usually arises from a comparatively irregular event and is not routine. In contrast, revenue expenditures are fairly regular and generally intended to meet certain routine requirements like salaries, pensions, subsidies, interest payments, and the like. Revenue receipts represent regular earnings for instance tax receipts and non-tax revenues including from sale of telecom spectrums. There are various ways to represent and interpret a government’s deficit. The simplest is the revenue deficit which is just the difference between revenue receipts and revenue expenditures. Revenue Deficit = Revenue Expenditure – Revenue Receipts (that is Tax + Non-tax Revenue) A more comprehensive indicator of the government’s deficit is the fiscal deficit. This is the sum of revenue and capital expenditure less all revenue and capital receipts other than 6loans taken. This gives a more holistic view of the government’s funding situation since it gives the difference between all receipts and expenditures other than loans taken to meet such expenditures. Fiscal Deficit = Total Expenditure (that is Revenue Expenditure + Capital Expenditure) –(Revenue Receipts + Recoveries of Loans + Other Capital Receipts (that is all Revenue and Capital Receipts other than loans taken)) â€Å"The gross fiscal deficit (GFD) of government is the excess of its total expenditure, current and capital, including loans net of recovery, over revenue receipts (including external grants) and non-debt capital receipts.† The net fiscal deficit is the gross fiscal deficit reduced by net lending by government (Dasgupta and De, 2011). The gross primary deficit is the GFD less interest payments while the primary revenue deficit is the revenue deficit less interest payments. ARCHITECTURE: The Indian Constitution provides the overarching framework for the country’s fiscal policy. India has a federal form of government with taxing powers and spending responsibilities being divided between the central and the state governments according to the Constitution. There is also a third tier of government at the local level. Since the taxing abilities of the states are not necessarily commensurate with their spending responsibilities, some of the centre’s revenues need to be assigned to the state governments. To provide the basis for this assignment and give medium term guidance on fiscal matters, the Constitution provides for the formation of a Finance Commission (FC) every five years. Based on the report of the FC the central taxes are devolved to the state governments. The Constitution also provides that for every financial year, the government shall place before the legislature a statement of its proposed taxing and spending provisions for legislative debate an d approval. This is referred to as the Budget. The central and the state governments each have their own budgets. The central government is responsible for issues that usually concern the country as a whole like national defense, foreign policy, railways, national highways, shipping, airways, post and telegraphs, foreign trade and banking. The state governments are responsible for other items including, law and order, agriculture, fisheries, water supply and irrigation, and public health. Some items for which responsibility vests in both the Centre and the states include forests, economic and social planning, education, trade unions and industrial disputes, price control and electricity. There is now increasing devolution of some powers to local governments at the city, town and village levels. The taxing powers of the central government encompass taxes on income (except agricultural income), excise on goods produced (other than alcohol), customs duties, and inter-state sale of goods. The state governments are vested with the power to tax agricultural income, land and buildings, sale of goods (other than inter-state), and excise on alcohol. Besides the annual budgetary process, since 1950, India has followed a system of five-year plans for ensuring long-term economic objectives. This process is steered by the Planning Commission for which there is no specific provision in the Constitution. The main fiscal impact of the planning process is the division of expenditures into plan and non-plan components. The plan components relate to items dealing with long-term socioeconomic goals as determined by the ongoing plan process. They often relate to specific schemes and projects. Furthermore, they are usually routed through central ministries to state governments for achieving certain desired objectives. These funds are generally in addition to the assignment of central taxes as determined by the Finance Commissions. In some cases, the state governments also contribute their own funds to the schemes. Non-plan expenditures broadly relate to routine expenditures of the government for administration, salaries, and the like. While these institutional arrangements initially appeared adequate for driving the development agenda, the sharp deterioration of the fiscal situation in the 1980s resulted in the balance of payments crisis of 1991, which would be discussed later. Following economic liberalization in 1991, when the fiscal deficit and debt situation again seemed to head towards unsustainable levels around 2000, a new fiscal discipline framework was instituted. At the central level this framework was initiated in 2003 when the Parliament passed the Fiscal Responsibility and Budget Management Act (FRBMA). Taxes are the main source of government revenues. Direct taxes are so named since they are charged upon and collected directly from the person or organization that ultimately pays the tax (in a leg al sense).Taxes on personal and corporate incomes, personal wealth and professions are direct taxes. In India the main direct taxes at the central level are the personal and corporate income tax. Both are till date levied through the same piece of legislation, the Income Tax Act of 1961. Income taxes are levied on various head of income, namely, incomes from business and professions, salaries, house property, capital gains and other sources (like interest and dividends).Other direct taxes include the wealth tax and the securities transactions tax. Some other forms of direct taxation that existed in India from time to time but were removed as part of various reforms include the estate duty, gift tax, expenditure tax and fringe benefits tax. The estate duty was levied on the estate of a deceased person. The fringe benefits tax was charged on employers on the value of in-kind non-cash benefits or perquisites received by employees from their employers. Such perquisites are now largely taxed directly in the hands of employees and added to their personal income tax. Some states charge a tax on professions. Most local governments also charge property owners a tax on land and buildings. Indirect taxes are charged and collected from persons other than those who finally end up paying the tax (again in a legal sense). For instance, a tax on sale of goods is collected by the seller from the buyer. The legal responsibility of paying the tax to government lies with the seller, but the tax is paid by the buyer. The current central level indirect taxes are the central excise (a tax on manufactured goods), the service tax, the customs duty (a tax on imports) and the central sales tax on inter-state sale of goods. The main state level indirect tax is the post-manufacturing (that is wholesale and retail levels) sales tax (now largely a value added tax with intra-state tax credit). The complications and economic inefficiencies of this multiple cascading taxation across the economic value chain (necessitated by the constitutional assignment of taxing powers) are discussed later in the context of the proposed Goods and Services Tax (GST). EVOLUTION (TILL 1991) India commenced on the path of planned development with the setting up of the Planning Commission in 1950. That was also the year when the country adopted a federal Constitution with strong unitary features giving the central government primacy in terms of planning for economic development (Singh and Srinivasan, 2004). The subsequent planning process laid emphasis on strengthening public sector enterprises as a means to achieve economic growth and industrial development. The resulting economic framework imposed administrative controls on various industries and a system of licensing and quotas for private industries. Consequently, the main role of fiscal policy was to transfer private savings to cater to the growing consumption and investment needs of the public sector. Other goals included the reduction of income and wealth inequalities through taxes and transfers, encouraging balanced regional development, fostering small scale industries and sometimes influencing the trends in econ omic activities towards desired goals (Rao and Rao, 2006). In terms of tax policy, this meant that both direct and indirect taxes were focussed on extracting revenues from the private sector to fund the public sector and achieve redistributive goals. The combined centre and state tax revenue to GDP ratio increased from 6.3 percent in 1950-51 to 16.1 percent in 1987-88.For the central government this ratio was 4.1 percent of GDP in 1950-51 with the larger share coming from indirect taxes at 2.3 percent of GDP and direct taxes at 1.8 percent of GDP. Given their low direct tax levers, the states had 0.6 percent of GDP as direct taxes and 1.7 percent of GDP as indirect taxes in 1950-51. The government authorised a comprehensive review of the tax system culminating in the Taxation Enquiry Commission Report of 1953. However, the government then invited the British economist Nicholas Kaldor to examine the possibility of reforming the tax system. Kaldor found the system inefficient and inequitable given the narrow tax base and inadequate reporting o f property income and taxation. He also found the maximum marginal income tax rate at 92 percent to be too high and suggested it be reduced to 45 percent. In view of his recommendations, the government revived capital gains taxation, brought in a gift tax, a wealth tax and an expenditure tax (which was not continued due to administrative complexities) (Herd and Leibfritz, 2008). Despite Kaldor’s recommendations income and corporate taxes at the highest marginal rate continued to be extraordinarily high. In 1973-74, the maximum rate taking in to account the surcharge was 97.5 percent for personal income above Rs. 0.2 million. The system was also complex with as many as eleven tax brackets. The corporate income tax was differential for widely held and closely held companies with the tax rate varying from 45 to 65 percent for some widely held companies. Though the statutory tax rates were high, given a large number of special allowances and depreciation, effective tax rates were much lower. The Direct Taxes Enquiry Committee of 1971 found that the high tax rates encouraged tax evasion. Following its recommendations in 1974-75 the personal income tax rate was brought down to 77 percent but the wealth tax rate was increased. The next major simplification was in 1985-86 when the number of tax brackets was reduced from eight to four and the highest income tax rate was brought down to 50 percent. In indirect taxes, a major component was the central excise duty. This was initially used to tax raw materials and intermediate goods and not final consumer goods. But by 1975-76 it was extended to cover all manufactured goods. The excise duty structure at this time was complicated and tended to distort economic decisions. Some commodities had specific duties while others had ad valorem rates. The tax also had a major †cascading effect‟ since it was imposed not just on final consumer goods but also on inputs and capital goods. In effect, the tax on the input was again ta xed at the next point of manufacture resulting in double taxation of the input. Considering that the states were separately imposing sales tax at the post-manufacturing wholesale and retail levels, this cascading impact was considerable. The Indirect Tax Enquiry Report of 1977 recommended introduction of input tax credits to convert the cascading manufacturing tax into a manufacturing value added tax (MANVAT). Instead, the modified value added tax (MODVAT) was introduced in a phased manner from 1986 covering only selected commodities. The other main central indirect tax is the customs duty. Given that imports into India were restricted, this was not a very large source of revenue. The tariffs were high and differentiated. Items at later stages of production like finished goods were taxed at higher rates than those at earlier stages, like raw materials. Rates also differed on the basis of perceived income elasticities with necessities taxed at lower rates than luxury goods. In 1985-86 the government presented its Long-Term Fiscal Policy stressing on the need to reduce tariffs, have fewer rates and eventually remove quantitative limits on imports. Some reforms were attempted but due to revenue raising considerations the tariffs in terms of the weighted average rate increased from 38 percent in 1980-81 to 87 percent in 1989-90. By 1990-91 the tariff structure had a range of 0 to 400 percent with over 10 percent of imports subjected to tariffs of 120 percent or more. Further complications arose from exemptions granted outside the budgetary process.In 1970-71, direct taxes contributed to around 16 percent of the central government’s revenues, indirect taxes about 58 percent and the remaining 26 percent came from nontax revenues. By 1990-91, the share of indirect taxes had increased to 65 percent, direct taxes shrank to 13 percent and non-tax revenues were at 22 percent. COMPOSITION OF CENTRAL GOVERNMENT REVENUES (1970-71): SOURCE: , http://dbie.rbi.org.in (Reserve Bank of India, 2011) COMPOSTION OF CENTRAL GOVERNMENT REVENUES(1990-91): SOURCE: , http://dbie.rbi.org.in (Reserve Bank of India, 2011) India’s expenditure norms remained conservative till the 1980s. From 1973-74 to 1978-79 the central government continuously ran revenue surpluses. Its gross fiscal deficit also showed a slow growth with certain episodes of downward movements.The state governments also ran revenue surpluses from 1974-75 to 1986-87, barring only 1984-85. Thereafter, limited reforms in specific areas including trade liberalisation, export promotion and investment in modern technologies were accompanied by increased expenditures financed by domestic and foreign borrowing (Singh and Srinivasan, 2004). The central revenue deficit climbed from 1.4 percent of GDP in 1980-81 to 2.44 percent of GDP by 1989-90. Across the same period the centre‟s gross fiscal deficit (GFD) climbed from 5.71 percent to 7.31 percent of GDP. Though the external liabilities of the centre fell from 7.16 percent of GDP in 1982-83 to 5.53 percent of GDP by 1990-91, in absolute terms the liabilities were large. Across the same period the total liabilities of the centre and the states increased from 51.43 percent of GDP to 64.75 percent of GDP. This came at the cost of social and capital expenditures. The interest component of aggregate central and state government disbursements reflects this quite clearly. The capital disbursements decreased from around 30 percent in 1980-81 to about 20 percent by 1990-91. In contrast, the interest component increased from around 8 percent to about 15 percent across the same period.Within revenue expenditures, in 1970-71, defence expenditures had the highest share of 34 percent; interest component was 19 percent while subsidies were only 3 percent. However, by 1990-91, the largest component was the interest share of 29 percent with subsidies constituting 17 percent and defence only 15 percent. Therefore, besides the burden of servicing the public debt, the subsidy burden was also quite great. While India‟s external debt and expenditure patterns were heading for unsustainable levels, the proximate causes of the balance of payments crisis came from certain unforeseen external and domestic political events. The First Gulf War caused a spike in oil prices leading to a sharp increase in the government‟s fuel subsidy burden. Furthermore, the assassination of former Prime Minister Rajiv Gandhi increased political uncertainties leading to the withdrawal of some foreign funds. The subsequent economic reforms changed the Indian economy forever. LIBERALIZATION ,GROWTH ,INCLUSION AND FISCAL CONSOLIDATION (1991-2008): Following the balance of payments crisis of 1991, the government commenced on a path of economic liberalisation whereby the economy was opened up to foreign investment and trade, the private sector was encouraged and the system of quotas and licences was dismantled. Fiscal policy was re-oriented to cohere with these changes. The Tax Reforms Committee provided a blue print for reforming both direct and indirect taxes. Its main strategy was to reduce the proportion of trade taxes in total tax revenue, increase the share of domestic consumption taxes by converting the excise into a VAT and enhance the contribution of direct taxes to total revenue. It recommended reducing the rates of all major taxes, minimizing exemptions and deductions, simplifying laws and procedures, improving tax administration and increasing computerisation and information system modernisation. As a part of the subsequent direct tax reforms, the personal income tax brackets were reduced to three with rates of 20, 30 and 40 percent in 1992-93. Financial assets were removed from the imposition of wealth tax and the maximum rate of wealth tax was reduced to 1 percent. Personal income tax rates were reduced again to 10, 20, and 30 percent in 1997-98. The rates have largely remained the same since with the exemption limit being increased and slab structure raised from time to time. A subsequent 2 percent surcharge to fund education was later made applicable to all taxes. The basic corporate tax rate was reduced to 50 percent and the rates for different closely held companies made uniform at 55 percent. In 1993-94, the distinction between the closely held and the widely held companies was removed and the uniform tax rate was brought down to 40 percent. The rate was further reduced to 35 percent with a 10 percent tax on distributed dividends in 1997-98 (Rao and Rao, 2006). Despite these reforms, the tax system continued to have preferential exemptions and deductions as tax incentives for various socio-economic goals including location of industries in backward areas, export promotion and technology development. This led to the phenomenon of „zero-tax companies‟ whereby imaginative arrangements were use to leverage all these tax incentives with an intent to minimise tax liabilities. To counter this trend,the Minimum Alternative Tax (MAT) was introduced in 1996-97. It required a company to pay a minimum of 30 percent of book profits as tax. Further attempts to expand the tax base and increase revenues were the introduction of the securities transaction tax (STT) in 2004 and the fringe benefit tax (FBT) in the budget of 2005-06 In indirect taxes, the MODVAT credit system for excise was expanded to cover most commodities and provide a comprehensive credit system by 1996-97. The eleven rates were merged into three with a few luxury items subject to additional non-rebatable tax in 1999-2000. In 2000-01, the three rates were merged in to a single rate and renamed as central VAT (CENVAT). There remained three additional excises of 8, 16 and 24 percent. In case of custom duties, in 1991-92 all duties on non-agriculture goods that were above 150 percent were brought down to this rate. The „peak rate‟ was brought down to 40 percent in 1997-98, 30 percent in 2002-03, 25 percent in 2003-04, and 15 percent in 2005-06. The number of major duty rates was also brought down from 22 in 1990-91 to 4 in 2003-04. These four rates covered almost 90 percent of customs collected from items. This period also saw the introduction of the service tax in 1994-95, which was subsequently expanded to cover more and more services. Given that the Indian economy was having an increasingly large service component this increasingly became a major source of revenue. Eventually, provisions were made for allowing input tax credits for both goods and services at the central indirect tax level. Despite the reforms in central taxes, even after the economic reforms of 1991, state government tax reforms were inadequate and sporadic. A major move in this direction was the coordinated simplification of the state sales tax system in 1999. This eventually led to the introduction of a VAT in 21 states in 2005. The value added tax gives credit to taxes paid on inputs and provides relief from cascading. Implemented at the retail level this replaced the cascading sales tax providing great relief to consumers and traders alike while enhancing the revenues of the state government. The administrative design of the VAT ensures reporting of inputs and outputs resulting in substantial reduction in tax evasion. The basic features of the tax include two rates of 4 percent for common consumption commodities and inputs and 12.5 percent for the others. Some essential items are exempted and precious metals are taxed at 1 percent. The credit system covers inputs and purchases as also capital goods for manufacturers as well as dealers. Credit for capital goods taxes can be availed over three years of sales. The tax credit operates fully only for intra-state sales (Rao and Rao, 2006). This is a major hindrance to the formation of a smooth nationwide market and is to be addressed by the proposed Goods and Services Tax (GST). In consonance with the tax reform plans, the sources of central government revenue shifted from indirect taxes towards direct taxes. In 1995-96, about 54 percent of revenues came from indirect taxes while around 20 percent were from direct taxes (Figure 8). In 2000-01, the share of indirect taxes had gone down dramatically to around 45 percent while the contribution from direct taxes had increased to about 26 percent (Figure 9). By 2005-06, indirect taxes accounted for approximately 43 percent while the direct taxes share was about 35 percent.