Chose one Essay Example | Topics and Well Written Essays - 750 words

Chose one - Essay Example A child must get familiar with a language sample. Then subtle samples are used to detect whether a child can identify the segments as a part of the initial segment. Children try to develop an understanding of ambiguous instructions which in most cases are designed to have a grammatical choice. Infants detect statistical properties of co-occurrence. This means they segment a group of novel words in a gradual manner. The thesis of this essay is to give information on how children acquire language. As children advance in age, they start to detect the probability of syllables to predict each other. They start to detect word boundaries by considering syllable pairs. Infants as young as 8 months can perform these computations within a span of two minutes. Infants are able to soak up the meaningless events and to structure linguistics rapidly to make relevant meanings within units. During this stage, infants are said to develop the capability to detect musical tones that are used for word s egmentation. This includes the ability to track the structure of statistics within a sequence of absolute pitches. This helps in developing the tone structure. The next stage of acquiring language is establishing the distribution of elements and grammatical endings. They get introduced to the use of connectors. This helps in establishing the meaning of combinations in the process of utterance. This enables children to use the grammar meaningfully and to determine with actions of other people within each statement when there is need. Parsing process is used at this stage to ensure that children comprehend language by assembling strings. Rational conceptions and computed through assembling of language strings. The next stage in the process of linguistic development between birth and language maturity involves discovering the raw materials of gestures and sounds of the language being learnt. This entails learning how the sounds and gestures are assembled and try to map them onto usable meanings. This is said to happen simultaneously. The children start to integrate their learning capacity. They also start to crack the code communication codes. When the children are between 18 to 30 months old, they start to progress from first words. They become sensitive to grammar. This happens as the content of word vocabulary tends to increase at a faster rate. Some words start to be acquired depending on the frequency of their use. Children attach function to words in a gradual manner. This introduces children to the use of interrogative words like ‘who’. Parents are known to provide the initial information that leads to word production. Language development is tied to brain development. Children develop meanings from the familiar words. This involves neural arrays and patterns in the process of developing complex meanings in the human mind of a child. The brain of the children at the stage plays a central role in the process of ensuring words and meanings are i nterconnected. The neural grammar that exists is used to recognize the new words that are expected to build the language of a child. The late stage of acquiring language entails acquiring the structure of sentences. This stage is followed by comprehension. Children at their stage can respond to utterances and patterns of normal speech. This includes differentiating between meaningful and non meaningful sentences. This happens because children can understand sentence structures even before they can

Different Research Methods Essay Example for Free

Different Research Methods Essay â€Å"When it comes to their health, workers always know best.† (Workers Health International Newsletter No. 42).† Analyse the different research methods that unions and workers use to identify ill health caused by work. Introduction The topic I have chosen to look into for this assignment will be â€Å"When it comes to their health, workers always know best.† (Workers Health International Newsletter No. 42).† Analyse the different research methods that unions and workers use to identify ill health caused by work. I have chosen to look into this subject to see what different research methods are out there and what kind of information we can gather from them. I will do this by analysing and evaluating each known method, and then establishing which is more suitable for my own workplace. I intend to be able to use some of these research methods on my members and in my workplace, to see if there are any potential hazards in the workplace. After trying out some of these research methods I will collate the data and if an issue is raised create a plan of action to eliminate the problem. I also intend to share my findings with my members and present this data at the next health and safety meeting. What types of research method is there? A simple research method would be to â€Å"look and listen† by this I mean observe your surroundings, listen to members concerns, check things like the accident book or has there been a number of claims? Another type of research can be to do comparisons between different things in the workplace for example does one area have more accidents then another or does an area have additional hazards compared to others. A really useful research method for trying to find out if there is a specific health problem with your work is body mapping. Body mapping is a way of identifying common patterns of health problems amongst workers in a particular workplace or doing the same job. Whilst it is not certain that any such common ailments are work-related, it highlights areas for further investigation. A similar technique is risk mapping/hazard mapping where instead of highlighting areas of pain on the body like a body map does this highlights risks on a map of the workplace. From this map you will be able to build up a clear picture of where the hazards lie in the workplace. One of the most popular types of research is to do a survey, this may be because there are lots of different ways you can do surveys and you can tailor them to be as specific as you want. You don’t even have to come up with the questionnaire yourself as there are a lot of pre made ones online which may fulfil your needs. Another research method is to examine records to see if you can find any anomalies or similarities in the data. Records can range from asbestos registers to pesticide passports. Pros and cons of research methods Body mapping One of the pros of body mapping is that it is a simple starting point to be able to identify health problems within the workforce. Another advantage is that it is very easy to set up, and very quick to be able to participate in, even those with disabilities and those who are not English speaking can partake, which should encourage people to take part. The results can be swiftly obtained, and are clear and easy to present to management. A strength of using this method is that it can raise health and safety awareness in the workplace, and then finally body mapping can be anonymous, hopefully encouraging more members to get involved. A weakness of the body mapping method is that it is only a starting point for investigation, and it is hard to pin down to work issues, and so you would need to follow it up with different research methods, for example: surveys and discussions to try and highlight what the hazard may be. A disadvantage is that all employees’ who have taken part would need to do the same job in order for the data to work or you have to do multiple body maps (the hazards may vary from job to job). Surveys One of the advantages of using the survey method is that it can be conveyed in multiple ways, such as email, internet, paper or post. This style of research makes it easy to target large populations of people. Another pro is that the survey can be as specific or general as you like, dependent upon the questions you wish to ask. You can ask open questions which will give you detailed responses, or closed questions which are quick to interpret data from and you will get fast results. By using this method you can repeatedly use the same survey over a period of time to assess any changes that may be taking place. A disadvantage of this method is that survey design often requires special skills from the researcher in sampling proper question design and analysis. Another weakness is open questions can create a lot of data which is time consuming to analyse and it may also put people off participating. Surveys might not be accessible to all members, such as foreign workers or people with disabilities. Another drawback is that it is difficult to get people to participate as it takes too much time to complete or they cannot be bothered. Risk mapping By using the risk mapping method, it can highlight to workers any potential hazards that they may be exposed to, and any physical, chemical or biological problems that might arise when doing the job. Workplace risk mapping is a technique where workers can get together to get these concerns down on paper. This approach takes the control away from experts like health and safety professionals, by using the knowledge of workers and acknowledging the essential contribution they make, and are developed from everyday experiences. Risk maps can be enhanced if the hazards are coded using colours or symbols, it may even be possible to match these codes to areas with body mapping results. An advantage of using this method is that it can allow workers to keep track of management’s activities to remedy the hazards the map has identified. A disadvantage of the risk mapping method is workers may lack interest in the process, and wish to ignore hazards in their work area, especially if they have been doing the job for a long time, not wishing to change from what they have been doing (they may be scared of change). A weakness can be seen to be employers not enforcing the findings of the risk mapping, therefore encouraging members to work unsafely. There could be an issue with members not wanting to take part due to a worry of pressure from management to ‘get the job done’. A weakness could be that if there is a lack of commitment from employers once issues have been highlighted, there could be a delay in the risk being removed or controlled. Conclusion and recommendations After analysing various types of research methods, it is clear that no method is perfect. It seems that depending upon the type of data required, this may determine which method is best to be rolled out. Even the possibility that one research method might not be enough to get all data required (the body mapping method may only be a starting point), and so more than one method may be suitable in certain cases. From analysing this data, when approaching the workforce it may be better to use more than one approach in order to accurately report potential risks to management. This approach will not only make the data more precise, but also make the case more conclusive. After looking into all the different research methods I intend to recommend that either the TU or the company, or both utilise some of the research methods, starting with body mapping and leading on from there to other techniques.

Shirley Jacksons The Lottery Essay -- Shirley Jackson Lottery Essay

Shirley Jackson's 'The Lottery'   Ã‚  Ã‚  Ã‚  Ã‚  The setting in a story helps to form the story and it makes the characters become more interesting. There are three main types of setting. The first is nature and the outdoors, second is objects of human manufacture and construction and the third is cultural conditions and assumptions. These three things help the reader to understand the characters better in Shirley Jackson's 'The Lottery';.   Ã‚  Ã‚  Ã‚  Ã‚  'The Lottery'; is started out by being described as 'The morning of June 27th was clear and sunny, with the fresh warmth of a full summer day.'; The flowers are blooming and the children have just gotten out of school for the summer. To the everyday reader this story starts out as a pleasant one but there is much more in store for the reader at the end of the story. Th setting leads the reader to believe that this is your normal kind of town with normal people. But it isn't until the end that the reader finds out that winning the lottery might not be as good as they thought it was.   Ã‚  Ã‚  Ã‚  Ã‚  The first type of setting that, Nature and the Outdoors plays a major role in 'The Lottery';. The most unusual thing about 'The Lottery'; is that the author never tells the reader exactly where the story is taking place. This means that the reader has to gather clues to try and figure out where this is all happening. The are only a few clues given to help the reader out. One clue is that the men are 'Speaking of planting and rain, tractors and taxes';. T... Shirley Jackson's 'The Lottery' Essay -- Shirley Jackson Lottery Essay Shirley Jackson's 'The Lottery'   Ã‚  Ã‚  Ã‚  Ã‚  The setting in a story helps to form the story and it makes the characters become more interesting. There are three main types of setting. The first is nature and the outdoors, second is objects of human manufacture and construction and the third is cultural conditions and assumptions. These three things help the reader to understand the characters better in Shirley Jackson's 'The Lottery';.   Ã‚  Ã‚  Ã‚  Ã‚  'The Lottery'; is started out by being described as 'The morning of June 27th was clear and sunny, with the fresh warmth of a full summer day.'; The flowers are blooming and the children have just gotten out of school for the summer. To the everyday reader this story starts out as a pleasant one but there is much more in store for the reader at the end of the story. Th setting leads the reader to believe that this is your normal kind of town with normal people. But it isn't until the end that the reader finds out that winning the lottery might not be as good as they thought it was.   Ã‚  Ã‚  Ã‚  Ã‚  The first type of setting that, Nature and the Outdoors plays a major role in 'The Lottery';. The most unusual thing about 'The Lottery'; is that the author never tells the reader exactly where the story is taking place. This means that the reader has to gather clues to try and figure out where this is all happening. The are only a few clues given to help the reader out. One clue is that the men are 'Speaking of planting and rain, tractors and taxes';. T...

Sociopolitical Philosophy In The Works Of Stoker And Yeats Essay

Sociopolitical Philosophy in the Works of Stoker and Yeats   Ã‚  Ã‚  Ã‚  Ã‚  Around the turn of this century there was widespread fear throughout Europe, and especially Ireland, of the consequences of the race mixing that was occurring and the rise of the lower classes over the aristocracies in control. In Ireland, the Protestants who were in control of the country began to fear the rise of the Catholics, which threatened their land and political power. Two Irish authors of the period, Bram Stoker and William Butler Yeats, offer their views on this â€Å"problem† in their works of fiction. These include Stoker's Dracula and Yeats' On Baile's Strand and The Only Jealousy of Emer, and these works show the authors' differences in ideas on how to deal with this threat to civilization. Stoker feels that triumph over this threat can only be achieved by the defeat of these â€Å"demonic† forces through modernity, while Yeats believes that only by facing the violent and demonic forces and emerging from them could Ireland return to its ancient and traditional roots and find its place in society.   Ã‚  Ã‚  Ã‚  Ã‚  The vampire was a common metaphor used by many authors in an attempt to portray the rising lower class and foreign influence as evil and harmful to modern civilization. The Irish Protestant author Sheridan Le Fanu uses vampires to represent the Catholic uprising in Ireland in his story Carmilla. Like much of gothic fiction, Carmilla is about the mixing of blood and the harm that results from it. When vampires strike, they are tainting the blood of the pure and innocent, causing them to degenerate into undead savages who will take over and colonize until their race makes up the condition of the whole world. This was the fear the Protestants had of the rising Catholic class. They were seen as a lowly people and the fear was that they too would colonize and degenerate Ireland, and perhaps the rest of Europe, back into a primitive land of savages. This fear of the breakdown of civilization by dark forces is also what Dracula is about.   Ã‚  Ã‚  Ã‚  Ã‚  In Dracula, Stoker sets up the heroes and victors of the novel as civilized people, while the foreign villain is ancient and demonic. The book begins with the journal of Jonathan Harker, a stenographer from London who is sent to Transylvania to close a land deal with the mysterious Cou... ...rk forces that threaten it, and removing itself from these forces, in addition to simply delaying the inevitable, will only lead to further tragedy.   Ã‚  Ã‚  Ã‚  Ã‚  The works of these two Irish authors are fine pieces of fiction that effectively employ the elements of horror and tragedy which are common in gothic literature, but they also serve as valuable insights into the philosophies that were shared by many Europeans during these times of anxiety and change. It is difficult to say which philosophy is superior to the other. Stoker's Dracula   was published in 1897, while Yeats' works were written later, with The Only Jealousy of Emer  written in 1919, giving him the advantage of witnessing the Easter Rising of 1916. The turmoil of the period was not as simple as modern versus primitive or good versus evil, and certainly not everyone in Europe shared their views or anything close to them, thus making it virtually impossible to judge the superiority of one philosophy over another. While readers may not agree with either of the authors, these works are still entertaining and serve as a testament to the power of literature as a platform for social and political opinion.

Contemporary Issues in Work and Occupations: Precarious Employment Essay

Employment is of various forms. An employee can work on temporary terms, permanent terms, under contract terms, or under subcontract terms. In temporary employment terms, there are the temporary employment relationships. Contract and subcontract terms of employment are defined under certain rights and responsibilities that are specified under the labor law to govern the agreement terms of the two parties. In contract or subcontract employment, an individual is engaged to carry out a specified set of tasks with the employer and employee having a relationship whose establishment is based on a written employment contract specifying the employment terms and conditions. A defined length of employment is set including the salary, bonuses, and any other benefits that are likely to accrue to the employee under the contract. In temporary employment, the employment is specified within a given time in the same case of contract and subcontract employment. The worker may hardly work for other businesses until the specified time elapses, but they can work full time or part time. The two cases of employment can be compared and contrasted as well as pointing out how they connect in some way. In contract employment, a contractor is engaged by a business to provide a task within a given duration of time. A decent contractual agreement involves the defined terms of payment, all benefits, any bonuses, and the terms of works, which sometimes may hardly apply especially in precarious employment. In a decent or high rated contract, the specific role to be played by the contract employee is defined clearly, before the contract starts. All contract employees are usually engaged for a specified term but the conditions of work in the case of precarious employment contractual terms are poor and unfavorable in many aspects such as poor salaries, few or no benefits, and poor employee relationships (Irs. gov, 2013). Sometimes the contract could have a provision for a renewal but only under circumstances that are specified under the contract agreement if an agreement applies effectively. In precarious cases of contract employment, contractual agreements may hardly play key roles in ensuring employee freedom. At the same time, the lengths and terms of contract engagements varies from one organization or employer to another but the term is typically associated with tackling a specified task or defined to work for a specified length of time, mostly in terms of years. In terms of the payments, precarious employment contracts receive less payments that they would require given the chance to dictate their compensations. The agreement in a high contract employment specifies the exact amount as well as the manner in which the contract employee would be paid by the employer. This aspect of employee determination on the compensations to be provided hardly applies to precarious employment contract employees. In precarious employment, conditions of employment are poor and could be caused high completion of employment and the unwillingness of organizations to offer permanent employment. Organizations in this case also want to avoid risks associated with taking full responsibility of workers and thus cut on their costs and risks by making use of low paid contract employees. Sometimes provisions are set in the contract employment terms that include cases of having to include salary increments at various milestones, which are usually set forth in the contract agreement for most contractors. The contractor in high-level contract employments is hardly entitled to salary increments or additional benefits, which may not have been included in the contact agreement before the start of the contract activity (McKendrick, 2005). Any increments or additional benefits would require an amendment done on the contract. The amendment of the contract can only take place if the two parties establish consent to do it. In contract employment, breaching the contract would call for a lawful consideration of the contractual agreement. The employer may terminate the contract prematurely but he or she would be required by law to pay the contractor the full amount of money in terms of salary, benefits, and bonuses as specified in the contract agreement terms and conditions (McKendrick, 2005). Sometimes the contract employee may engage in misconduct resulting to termination of the contract by the employer in which case the employer may fail to pay the amount specified in the contract terms and conditions. This case of considering the terms and conditions hardly apply to precarious employment contracts given that most of the contract employees are more careful with the terms and conditions provided by their employer. The high possibility of losing the contract to another individual makes it hard for a contract worker in precarious employment conditions mess up in his or job task. The willingness of a contract worker in precarious employment conditions is hardly driven by the salary but rather the condition of life and lack of option to worker elsewhere. Contract employment can be of two major forms of contractors. A contractor can be either a contact employee or an independent contractor. A contract employee is termed to be an employee of a certain business or an organization (Peck, & Theodore, 2002). Many case of precarious employment contract employ workers who are contact employees. On the other hand, and independent contractor works in free style and engages in providing service for a particular organization or business while working as high leveled contractors. Contract employment involves a direct link with the employer unlike the case of subcontract employment whereby the subcontractor depends on the general contractor for employment. The case of direct link to employers is however hardly prominent in the case of poor working conditions associated with some contract employments. Precarious conditions for contract employment provide limited connection between the workers and top managements. Most of the working conditions are similar to the cases of temporary employment and the relationships in precarious employment contracts are similar to those of temporary working employees (Armstrong, Pat & Kate, 2006). Like in the case of contract employment, subcontract employment involves various types of subcontractors. One of the various types of subcontractors is domestic subcontractor whose obligation is to contract with the general or main contractor in supplying or fixing materials, goods, or executing work thereby forming part of the core contract. The general contractor employs the domestic subcontractors. A nominated subcontractor creates a permit to an architect or supervising officer in serving the final selection right as well as approval of subcontractors. In this case, the main contractor is given permission to make profits from hiring nominated subcontractors, but he or she is required to provide attendance information. In the case of nominated subcontract employment, direct contractual relationship is established between the client and subcontractor of a given task (McKendrick, 2005). A subcontractor ould be a named contractor who contracts with a general contractor in supplying or fixing materials, goods, or could be involved in executing tasks thereby forming a section of the core contract. It is challenging to determine whether an individual offering service to an organization is an employee or a contractor who is very independent. Some contractors are employees and could portray the same characteristics as in the case of temporary employment relationships who work under poor conditions, poor compensations, and unfavorable employer-employee relationships. The similarity in this case may reduce a person who is seen as a contractor to a temporary employee but in some case, precarious employment contracts are seen to be worse than temporary employment relationships (Kalleberg, Barbara, & Hudson, 2000). In the case of an employee under precarious contract employment conditions, the employer is expected to withhold income taxes, provide payments on social security fund, pay Medicare taxes, and provide unemployment taxes on employees’ wages. In the case of independent contractors, the employer can hardly withhold their income taxes or even do payment taxes on to them. Contract employment could sometime be considered as self-employments just like the case of one being the owner of a business or a contractor providing services to another business firm although in precarious employment conditions, contract employees can hardly term themselves as self-employed. In this case, one has own obligations on taxes and other deductions from their incomes (Flippen, & Chenoa A2012). In an organization, determinations of how payments would be treated on offered services have to be initiated from the relationship existing between the organization or employers and the people offering services (Armstrong, Pat & Kate, 2006). Differentiating an independent contractor from a contract employee would call for looking at all information providing evidence on the worker independence and the organization’s degree of controlling the worker. Degree of control or independence of the worker can be established from behavioral aspects, financial aspects, as well as the type of relationship existing between the worker and the organization or employer. In case the company has no control, over whatever the worker is doing, and how he or she does the task, it implies that the type of employment is contract employment whose conditions are hardly attractive to a real contractor or someone willing to work under permanent employment terms. Again, if the worker’s business aspects are hardy controlled by the organization or the payer, including the way the worker would be paid, expense reimbursements, tool, and equipment provision, then the worker is an independent contractor. An independent contractor also seems to have little or no relationship with the organization or employer. The employer has no power over what the contractor does given that any mistakes are taken to be a liability to the contractor (McKendrick, 2005). The employer only waits for the task accom0lishment in order to place his comments or point any disagreements with the contractor. The employer is therefore hardly allowed to take part in making decisions on the way the contractor does his or her job but he or she does in precarious cases of contract employment. The financial control over a worker, the relationship between the worker and the employer or organization, and behavior of the worker are aspects that distinguish between an employee and an independent contractor. It comes out that, in the contract and subcontract employments, workers have control over their way of performing tasks including the payments terms as well as the time duration they can perform a given task or a set of activities. In some cases, an independent contractor may perform a given task within a shorter time than the provided time, but still earn the same amount of salary and benefits as provided by the contractual terms or even more in case there are any amendments to increase the payments and benefits of the contractor (McKendrick, 2005). Contract and subcontract employment terms are different in many aspects from temporary employment and the relationships existing in temporary employment terms. Temporary employment terms provide that, an employee would offer services to an organization within a specified time or duration. The temporary employment relationships are faced with issues such as how the workers in the term of employment should plan for their time and the freedom they should have. The only thing hardly understood in this case is that even some eople having the mind that they are working as contractors are usually under temporary employment terms and relationships (McGovern, Deborah, & Stephen, 2004). The relationship in temporary employment is that face with control from the organization. Contract employees are sometimes categorized in the temporary employment relationships since they have to take orders from their employers as long as they are working within the specified time of the contract. In temporary employment, a worker is required to leave his or her employer within specified time duration. The relationship existing in temporary employment is mainly contractual; it is also referred to as interim or seasonal relationship. The workers are said to be casual, and their efforts could give way to permanent employment. Just like in contract employment, temporary workers are given the option of working on a full-time or part-time basis. The time depends on the employer or organization. The employer or management controls all hours of work or service. Working as a part-time worker may lead to fewer benefits or compensations or having to work for a longer duration depending on the agreement and terms of service. Unlike in the contract and subcontract employment, workers in temporary employment relationships receive benefits such as Medicare and health insurance (Peck & Theodore, 2002). Such benefits are given to permanent employees, occasionally to temporary employees, and hardly to independent contractors and subcontractors. Temporary employment relationship may involve temporary work agencies or temporary staffing in which case workers are retained within a specified length of time after which they are dismissed. Sometimes, temporary work agencies form contractual agreements with organizations and companies requiring temporary workers to provide them with temporary workers. Temporary workers are sometimes considered for cyclical economic situation in which case restructuring workers or employees in a company would be highly required (Kalleberg, Barbara, & Hudson, 2000). Recruiting firms do not supply companies with temporary workers, but temporary work agencies do provide firms with temporary workers when they require them. In establishing the competences of temporary workers during their recruitment, a temporary work agency uses a set of standardized tests to provide judgment on the competence of the workers being recruited. Hiring a temporary worker would depend on the score obtained from the test, an aspect that fully contradicts with the way people are employed in contact employments. In contract employments, individuals earn contracts based on various factors including their competence with respect to their work records, the license they have acquired based on their licensing body, and their bargaining power (Peck, 2002). The best contractor in terms of all the factors considered wins the contract. In temporary employment relationships, the employer requires that the temporary employees be given adequate instructions as per the job structure as well as information on the required attire for the job. The work hours are also specified, including the wages, and the person to whom the temporary employees would report. This aspect is also not specified in the contract and subcontract terms of employment since contractors and subcontractors have control over their work and working hours. Contractors and subcontractors can hardly be assigned an additional task without having to amend the contractual agreement in terms of the salary increments and any additional benefits (Broemmel, 2013). In temporary employment relationships, temporary workers may not have control over their time. They can be required to tackle extra duties without having to adjust any agreements. Any complaints would call for the use of the right channel, but not directly with their employer like in the case of contract and subcontract employment. The worker in a contract employment has a direct communication with the employer or organization’s management. Any complaint may require the amendment of the written contract terms and conditions and may lead to adjustments in the employment terms in the aspect of payments and benefits. Contrary to the way complaints are handled in the contract and subcontract employment, in temporary employment relationships, discrepancies may lead to the termination of the employment terms, decreased pay, or undermine any chances of getting better employment opportunities including permanent employment (Kalleberg, Barbara, & Hudson, 2000). A temporary work agency may require that their temporary employees be provided to some organizations terminate their terms of service if they are working outside the initial agreements between the agency and the organization offering the temporary employment. This factor happens if the employees feel that they are exploited or employees are facing difficulties in the tasks they are assigned to offer their services. In the temporary employment relationships, the temporary employees are required to maintain constant contact with the respective authority in case things had gone astray according to the way their activities were organized. In contrast to contract and subcontract employment, temporary employment is easy to venture into since those with the required technical requirement in the required industry or job field get the job (McGovern, Deborah, & Stephen, 2004). In many cases, the job is provided without a selection process being applied like in the case of contract and subcontract employment. The temporary work agencies also absorb workers without them submitting their resume or going through an interview process. Contract and subcontract employment face many issues given that any misconduct or mistakes, in the task being offered, becomes a liability to the subcontractor, but the liability could turn out to be the organizations loss. Just as in contract employment, temporary employment relationships create room for flexible hour, but the flexibility is limited to the total time in terms of hours worked and the pattern of reporting to work. The respective human resource personnel also watch the time flexibility closely as a way of determining worker productivity and performance; this may give way to permanent employment terms or contract employment (McGovern, Deborah, & Stephen, 2004). The temporary employee is likely to strive hard to get better working conditions or better terms of employment that may only come with accumulation of great wealth of experience. A contractor or subcontractor finds his or her job ultimate as far as working conditions and specialty are concerned.

Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh) Essays

Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh) Essays Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh) Essay Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh) Essay ASSIGNMENT on Income Tax Authorities in Bangladesh [pic] National Board of Revenue – NBR Rajashwa Bhaban Segunbagicha, Dhaka Telephone: +88 02 933-3444. nbr-bd. org National Board of Revenue (NBR), Bangladesh. Page 2 of 31 Table of contents: |Serial |Topic |Page No. | |I |Cover |†¦Ã¢â‚¬ ¦. 01 | | |Page.. | | | |. | |II |Topic/Source of the ASSIGNMENT.. | 02| |III |Table of | 03| | |contents | | |01 |Letter of | 04| | |Transmittal.. | |02 |Acknowledgement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | 05| |03 |Background of | 06| | |NBR.. | | |04 |Taxation and its | 07| | |history | |05 |Tax Authorities of Bangladesh †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 | |06 |Types of Income †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 | |07 |Classification of Tax systems.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 | |08 |Types of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦14 | | |Taxation.. | |09 |Methodology †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 01 Sources of Income†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 02 Tax Rate†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 03 Tax Rebate for investment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 04 Who should sub mit Income Tax Return? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦17 | | |9. 05 Time to submit Income Tax Return †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦18 | | |9. 06 Assessment Procedure †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 07 Tax withholding functions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 08 Major areas for final settlement of tax liability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦22 | | |9. 09 Fiscal incentives †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦23 | | |9. 10 Avoidance of Double Taxation Agreement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |10 |Steps for collecting Income Tax in Bangladesh.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |11 |Procedure of Assessment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦25 | |12 |Problems for collecting Income Tax.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦26 | |13 |Conclusion.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦31 | | |.. | | National Board of Revenue (NBR), Bangladesh. Page 3 of 31 Letter of Transmittal March 03, 2012 To Md. Abdul Awal Chairman, EECS deparment NorthSouth University Basundhara Campus, Dhaka. Subject: Submission of Assignment on â€Å"Income Tax Authorities in Bangladesh†. Dear Sir I am pleased to submit this Assignment-report on â€Å"Income Tax Authorities in Bangladesh†. This research program was taken by the help of â€Å"Three tax system of Bangladesh†, written by M. A. Akkas, and â€Å"Income Tax† written by â€Å"Mr. Mahmud† and â€Å"Purohit Bhattacharjee†. Here is the report on the observational study of â€Å"Income Tax authority in Bangladesh†. We honestly believe that this report will fulfill the requirements of the case report, which will help us a lot to gain sufficient knowledge about the â€Å"Income Tax authority in Bangladesh† Sincerely, Deb kumar Roy ID:0910019040 National Board of Revenue (NBR), Bangladesh. Page 4 of 31 Acknowledgement I am very much grateful to the God first, who has given me all the ability to perform this chore. At last but not the least, I am grateful to my ever-respected parents those who always give us mental support and well wishes. National Board of Revenue (NBR), Bangladesh. Page 5 of 31 Background of NBR The National Board of Revenue (NBR) is the central authority for tax administration inBangladesh. ItwasestablishedbyPresidentsOrderNo. 76of1972. Administratively, it is under the Internal Resources Division (IRD) of the Ministry of Finance (MoF). MoF has 3 Divisions, headed by 3 permanent Secretaries to the Government, namely, the Finance Division the Internal Resources Division (IRD) and the Economic Relations Division (ERD). The Secretary, IRD is the ex-officio Chairman of NBR. NBR is responsible for formulation and continuous re-appraisal of tax-policies and tax-laws, negotiating tax treaties with foreign governments and participating in inter-ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration. The main responsibility of NBR is to collect domestic revenue (primarily, Import Duties and Taxes, VAT and Income Tax) for the government. Other responsibilities include administration of all matters related to taxes, duties and other tax producing fees. Under the overall control of IRD, NBR administers the Excise, VAT, Customs and Income-Tax services consisting of 3434 officers of various grades and 10195 supporting staff positions (Approved set up as on 09 Feb. , 2000 AD). Negotiating tax treaties with foreign governments and participating in inter- ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration are also NBRs responsibilities. The main responsibility of NBR is to mobilize domestic resources through collection of import duties and taxes, VAT and income tax for the government. Side by side with collection of taxes, facilitation of international trade through quick clearance of import and export cargoes has also emerged as a key role of NBR. Other responsibilities include administration of matters related to taxes, duties and other revenue related fees/charges and prevention of smuggling. Under the overall control of IRD, NBR administers the excise, VAT, customs and income-tax services consisting of 3434 officers of various grades and 10195 supporting staff positions. National Board of Revenue (NBR), Bangladesh. Page 6 of 31 Taxation and its history Taxation- one of the major sources of public revenue to meet a countrys revenue and development expenditures with a view to accomplishing some economic and socialobjectives,suchasredistributionofincome,pricestabilizationand discouraging harmful consumption. It supplements other sources of public finance such as issuance of currency notes and coins, charging for public goods and services and borrowings. The term â€Å"Tax† has been derived from the French word â€Å"Taxe† and etymologically, the Latin word â€Å"Taxare† is related to the term tax, which means to charge. Tax is a contribution exacted by the state. It is a non-penal but compulsory and unrequited transfer of resources from the private to the public sector, levied based on predetermined criteria. According to Article 152(1) of the Constitution of Bangladesh, taxation includes the imposition of any tax, rate, duty or impost, whether general, local or special, and tax shall be construed accordingly. Rate is a local tax imposed by local government on its residents or the property owners of the locality, a duty is a tax levied on a commodity, and an impost is a tax imposed for an entry into a country. Under the provision of article 83 of the Constitution, no tax shall be levied or collected except by or under the authority of an Act of Parliament. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. The system, however, developed based on generally accepted canons and there had been efforts towards rationalizing the tax administration for optimizing revenue collection, reducing tax evasion and preventing revenue leakage through system loss. Taxes include narcotics duty (collected by the Department of Narcotics Control, Ministry of Home Affairs), land revenue (administered by the Ministry of Land and collected at local Tahsil offices numbered on average, one in every two Union Parishads), non-judicial stamp (collected under the Ministry of Finance), registration fee (collected by the Registration Directorate of the Ministry of Law, Justice and Parliamentary Affairs) and motor vehicle tax (collected under the Ministry of Communication). National Board of Revenue (NBR), Bangladesh. Page 7 of 31 The tax structure in the country consists of both direct (income tax, gift tax, land development tax, non-judicial stamp, registration, immovable property tax, etc) and indirect (customs duty, excise duty, motor vehicle tax, narcotics and liquor duty, VAT, SD, foreign travel tax, TT, electricity duty, advertisement tax, etc) taxes. The present land revenue system of Bangladesh has its base in the East Bengal state acquisition and tenancy act 1950 which established a direct contract between the taxpayer and the government. The most important tax on the value of transferred property is the non-judicial stamp tax (levied under the Stamp Act 1899), which has been in existence since January 1899. Current rates of non-judicial stamp duty are provided in the First Schedule of the Finance Act 1998, ranging from Tk. 4 to Tk. 10,000 in case of absolute rate, or from 0. 07% to 1. 5% of the value of consideration in case of ad valorem rate. The judicial stamp tax is being levied under the Court Fees Act 1870, although the levy of court fees originated in the introduction of the Bengal Regulation No. 8 of 1795. The first sales tax was introduced in the former Central Provinces of India in 1938. In Bengal, sales tax was adopted in 1941. In 1948, sales tax was transferred as a central tax under the General Sales Tax Act of 1948. The Sales Tax Act 1951 came into force on 1 July 1951 by repealing the Pakistan General Sales Tax Act of 1948. Until 1982, sales tax was being collected under the 1951 Act, which was replace d by the Sales Tax Ordinance 1982. The VAT law was promulgated by repealing the Business. Income tax was first introduced in the subcontinent by the British in 1860 to make up the revenue deficit caused by the sepoy revolt, 1857. After independence of Bangladesh, income tax was made effective under the Income Tax Act 1922 passed on the basis of the recommendations of the All-India Income Tax Committee appointed in 1921. Currently, income tax has been imposed under the Income Tax Ordinance 1984 (ITO) promulgated on the basis of recommendations of the Final Report of the Taxation Enquiry Commission submitted in April 1979. Income taxpayers (assesses) are classified as individuals, partnership firms, Hindu undivided National Board of Revenue (NBR), Bangladesh. Page 8of 31 families (HUF), associations of persons (AOP), companies (publicly traded and private), local authorities, and other artificial juridical persons. Tax rates and scope of taxable income differ based on residential status of an assesses (resident or non- resident). From fiscal or assessment year, (AY) 2000-01, there is a filing threshold of annual total income of Tk. 00,000 applicable for individuals (including non-resident Bangladeshis), partnership firms, HUF, AOP and assesses other than companies and local authorities. In case an identity of this group has a total annual income less than this level, he is not required to submit tax return but if someones income is higher, he is to pay a minimum tax of Tk. 1,000. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. National Board of Revenue (NBR), Bangl adesh. Page 9 of 31 Tax Authorities of Bangladesh ? There are 3-divisions under the Ministry of Finance (MOF) and Secretary leads each division. ? |The Chairman of NBR (National Board of Revenue) is working |under Internal | | |Resource Division (IRD). | | | | | | | | | | |? |NBR is the apex body of the Tax Administration. | | It consists of two parts: (1) Customs VAT (2) Income Tax. Both are under the same authority. There are 4-members under NBR. ? Under the NBR, a Commissioner of Taxes is the head of the department and he is in charge of a taxes Zone. There are 8-Zones in Bangladesh. National Board of Revenue (NBR), Bangladesh. Page 10 of 31 [pic] National Board of Revenue (NBR), Bangladesh. Page 11 of 31 Types of Income Income Assessable IncomeNon-Assessable Income Taxable Income Non-taxable Income Income: Income means anything received in cash or in kind unless exempted by laws. 1) Assessable Income: Assessable Incomes are those incomes, which are included in the determination of total income of a taxpayer. ) Taxable Income: Taxable Incomes are those incomes that the tax is to be paid on those incomes. b) Non- Taxable Income: Non – taxable income is taken into total income for taxation rate purpose but no tax is to be paid on this part of income. 2) Non- Assessable Income: Non- assessable incomes are those incomes which are not included in the determination of total income of a taxpaye r. National Board of Revenue (NBR), Bangladesh. Page 12 of 31 Classification of Tax systems Classification of Tax System Single Tax Multiple Taxes 1. Single Tax: Only one tax for everybody. Single tax is the poll tax or the head tax or adolescent tax, which is imposed on a person simply because he is there in the society. 2. Multiple Taxes:A system under which different types of taxes shall be levied by the govt. according to suitability. Ex. Income Tax, VAT. National Board of Revenue (NBR), Bangladesh. Page 13 of 31 Types of Taxation Types of Taxation a) Direct Tax b) Indirect Tax a) Progressive Tax b) Regressive Tax c) Proportional Tax a) Direct Tax: Direct tax is a sort of tax the impact of effect incidents and which fall back on the person on whom it is imposed. . e. : Income Tax, Marriage Tax etc. b) Indirect Tax: Indirect taxes are those burden of which can be passed on others through price vehicles. c) Progressive Tax: The tax rate increases as the taxable income/amount increases. d) Regressive tax: The opposite of a progressive tax is a regressive tax where the tax rate decreases as the taxable income/amount increases. e) Proportional Tax: In between is a propor tional tax, where tax is fixed as the amount to which the rate is applied increases. National Board of Revenue (NBR), Bangladesh. Page 14 of 31 Methodology Among direct taxes, income tax is one of the main sources of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay- is the basic principle of charging income tax. It aims at ensuring equity and social justice. Sources of Income: For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows: Salaries Interest on securities Income from house property Income from agriculture Income from business or profession Capital gains Income from other sources. Tax Rate (Assessment Year- 2008-09): Other than Company: For individuals other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers, tax payable for the |First |1,65,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | |Next |3,75,000/- |20% | |Rest Amount | |25% | For female taxpayers, senior taxpayers of age 70 years and above and retarded taxpayers, tax payable for the |First |1,80,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | National Board of Revenue (NBR), Bangladesh. Page 15 of 31 |Next |3,75,000/- |20% | |Rest Amount | |25% | Minimum tax for any individual assesses is Tk. 2,000 Non-resident Individual25% (other than non-resident Bangladeshi) For Companies Publicly Traded Company27. 5% Non-publicly Traded Company37. 5% Bank, Insurance Financial Company 45% Mobile Phone Operator Company45% If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed. Tax Rebate for investment: Rate of Rebate: Amount of allowable investment is either up to 25% of total income or Tk. 5,00,000/- whichever is less. Tax rebate amounts to 10% of allowable investment. Types of investment qualified for the tax rebate are: Life insurance premium Contribution to deferred annuity Contribution to Provident Fund to which Provident Fund Act, 1925 applies Self contribution and employers contribution to Recognized Provident Fund Contribution to Super Annuation Fund Investment in approved debenture or debenture stock, Stocks or Shares Contribution to deposit pension scheme Contribution to Benevolent Fund and Group Insurance premium Contribution to Zakat Fund Donation to charitable hospital approved by National Board of Revenue Donationtophilanthropicoreducationalinstitutionapprovedbythe Government Donation to socioeconomic or cultural development institution established in Bangladesh by Aga Khan Development Network National Board of Revenue (NBR), Bangladesh. Page 16 of 31 Who should submit Income Tax Return? If total income of any individual other than female taxpayers, senior taxpayers of 70 years and abo ve and retarded taxpayers during the income year exceeds Tk 1,65,000/-. If total income of any female taxpayer, senior taxpayer of 70 years and above and retarded taxpayer during the income year exceeds Tk 1,80,000/-. If any person was assessed for tax during any of the 3 years immediately preceding the income year. A person who lives in any city corporation/paurashava/divisional HQ/district HQ and owns a building of more than one storey and having plinth area exceeding 1,600 sq. feet/owns motor car/owns membership of a club registered under VAT Law. If any person subscribes a telephone. If any person runs a business or profession having trade license. Any professional registered as doctor, lawyer, income tax practitioner, Chartered Accountant, Cost Management Accountant, Engineer, Architect and Surveyor etc. Member of a Chamber of Commerce and Industries or a trade Association. Any person who participates in a tender. A person who has a Taxpayers Identification Number (TIN). Candi date for Union Parishad, Paurashava, City Corporation or Parliament. Time to Submit Income Tax Return: For Company By fifteenth day of July next following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months. For Other than Company Unless the date is extended, by the Thirtieth day of September next following the income year. Consequences of Non-Submission of Return imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/- In case of a continuing default a further penalty of Tk. 50/- for every day of delay. National Board of Revenue (NBR), Bangladesh. Page 17 of 31 Assessment Procedures: For a return submitted under normal scheme, assessment is made after hearing. For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is determined to be an assessment order. Universal Self Assessment is of course subject to audit. Appeal against the order of DCT: A taxpayer can file an appeal against DCTs order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals) and to the Taxes Appellate Tribunal against an Appeal order. Tax withholding functions: In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source. Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and deposit the same to the Government Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate. Heads of Income Subject to deduction or collection of income tax at source with specified rates of deduction. |No. Heads |Section/Rule |Rate |Chalan in the | | | | | |name of | |1 |Salaries | | |Respective | | | |Section 50 |deduction at average rate |Zone | |2 |Discount on the real value of | |deduction at normal rate or maximum rate |LTU | | |Bangladesh Bank Bills |Section 50A |whichever is greater. | |3 |Interest on securities |Section 51 |10%on interest or discount |LTU | |4 |Supply of goods and execution of | |ni l up to 1 lac, 1-5 lacs |Zone-2 (Partly) | | |contracts and sub-contracts |Section |(1%), 5-15 lacs (2. 5%), 15- |LTU | | | |52(Rule 16) |25 lacs 3. 5% and 25 lacs and above | | | | | |(4%) | | National Board of Revenue (NBR), Bangladesh. Page 18 of 31 |5 |Indenting commission / Shipping | |3. 5% of the total receipt of indenting |Zone-2 | | |agency commission |Section 52 (Rule 17) |commission 5% of total Shipping agency | | | | |commission receipt | | |6 |Royalty, Fees for professional or | | |Zone-8 | | |technical services |Section 52 A |10% of the fees | | |7 |Stevedoring agency Security |Section 52 | |Ctg. Zone- | | |service |AA |7. 5% of the fees |2 | |8 |C F agency commission |Section 52 | |Zone-2 | | | |AAA |7. 5% of the fees | | |9 |Sale of bandrolls ( for biri) | | |Respective | | | |Section 52B |6% of the value of bandrolls. Zone | |10 |Compensation for acquisition of | |6% of the compensation money |Zone-2 | | |property |Section 52C | | | |11 |Interest on saving instru ments | |10% of the amount of interest (Current |Zone-2 | | | |Section 52D |rate) | | |12 |Collection of tax from brick | |1 Sec. = Tk. 10,000/ for each brick field. |Respective | | |manufacturers | |1. 5 Sec. = Tk. 2,000/ for each brick |Zone | | | | |field. | | | | |Section 52F |2 Sec. = Tk. 18,000/ for each | | | | | |brick field. | | |13 |Commission on Letter of | |5% of the amount of commission. |LTU | | |Credits |Section 52I | | | |14 |Issuing Renewal of trade | Tk 500/- For renewal of each |Zone-3 | | |licence |Section 52K |Lincence | | |15 |Trustee fees |Section 52L |10% | | |16 |Frieght Forward agency | | | | | |Com. |Section 52M |7. 5% | | |17 |Rental power |Section 52N |4% | | |18 |Import of goods |Section 53 (Rule17A) | |Zone-2 | | | | |3% of the value of imports. | |19 |Income from house property (house | |No deduction if monthly rent is below |Zone-2 | | |rent) | |20,000/- |Dha Other | | | |Section 53A (Rule17B)|3% (if monthly rent is |outside | | | | |20,000-40,000 Tk. ) and |Zone | | | | |5% (if monthly rent is above | | | | | |40,000 Tk. | | |20 |Shipping business of resident | | |Zone-2,ctg | | | |Section 53AA |5% of freight | | |21 |Export of manpower |Section 53B (Rule | |Zone-2, dhk ctg| | | |17C) |10% of the service charges. | | |22 |Export of Knitwear |Section 53BB |0. 25% |Zone-5 | |23 |Member of Stock |Section | |Zone-7 | | |Exchange |53BBB |0. 015% | | |24 |Export of goods except |Section |0. 25% |Zone-5 | National Board of Revenue (NBR), Bangladesh. Page 19 of 31 |Knitweare Woven garments |53BBBB | | | |25 |Sale of goods by public auction |Section 53C (Rule | |Zone-2 | | | |17D) |5% of the sale price | | |26 |Courier Service (Non- resident) | | |Zone-6 | | | |Section 53CC |7. 5% | | |27 |Payment to film actors and actresses| |5% of the amount paid exceeding |Zone-2 | | | |Section 53D (Rule |Tk. 6000/- | | | | |17E) | | | |28 |Cash subsidy |Section 53DD |5% |Zone-5 | |29 |Commission Fees or discount paid to| | |Zone-2 LTU | | | distributors |Section 53E (Rule |7. 5% of the amount of commission. | | | | |17G) | | | |30 |Commission or charges paid to the | | |Dhk. Zone- | | |agents of foreign buyers | | |6, | | | | | |Ctg. Zone-3 and | | | | |4 % on the amount of commission or charges. |Zone of | | | |Section 53EE | |Respective | | | | | |Division | |31 |Interest on bank deposits |Section 53F (Rule |10% of the amount of interest. |Zone-1 | | | |17H) | | | |32 |Real Estate Developers | |In case of Bldg. 250 per sq. eter |Zone-5 | | | | |In case of land 5% of deed value | | | | |Section 53FF | | | |33 |Insurance commission | |3% on the amount of commission |LTU | | | |Section 53G | | | |34 |Commission paid to the Surveyors of | | |Dhk. Zone- | | |General Insurances | | |2, | | | | | |Ctg. Zone-3 and | | | | |7. 5% on the amount of commission. Zone | | | |Section 53GG | |of | | | | | |Respective | | | | | |Division | |35 |Transfer of property |Section 53H (Rule |5% of the value of the property. |Survey | | | |17I) | |Zone | | |Interest on Post Office | |No deduction if the amount of interest does|Zone-2 | | |Savings Bank Account | |not exceeds Tk. 1,50,000 and if exceeds | | | | |Section 53I |then 10% on the amount of interest . | | |36 |Rent of vacant land, plant and | No deduction if monthly rent is below |Zone-2 | | |machinery | |15,000/- | | | | |Section 53J (Rule |3% (if monthly rent is | | | | |17BB) |15,000 -30,000 Tk. ) and | | | | | |5% (if monthly rent is above | | | | | |30,000 Tk. ) | | National Board of Revenue (NBR), Bangladesh. Page 20 of 31 |37 |Advertising bill of news paper, | | |Zone-5 | | |magazine, private television | |3% of the value of the property. | | |channel |Section 53K | | | |38 |Dividend | | |LTU (only LTU’s | | | | |(1) Resident individual 10%, non-resident |files) all others| | | |Section 54 |individual 25% (2) Company 15% |Zone-2 | |39 |Income from lottery |Section 55 |20% of the amount won. |Zone-2 | |40 |Income of non-resident Other than | |Company rate applicable to the com. Other|Zone-6 | | |non- resident Bangladeshi} |Section 56 |than company maximum rate. | | Major areas for final settlement of tax liability: Tax deducted at source for the following cases is treated as final discharge of tax liabilities. No additional tax is charged or refund is allowed in the following cases:- Supply or contract work Band rolls of hand made cigarettes Import of goods Transfer of properties Export of manpower Real Estate Business Export value of garments Local shipping business Royalty, technical know-how fee Insurance agent commission. Auction purchase Payment on account of survey by surveyor of a general insurance company Clearing forwarding agency commission. Transaction by a member of a Stock Exchange. Courier business Export cash subsidy Tax Recovery System: In case of non-payment of income tax demand the following measures can be taken against a taxpayer for realization of tax:- Imposition of penalty Attachment of bank accounts, salary or any other payment. Filing of Certificate case to the Special Magistrate. National Board of Revenue (NBR), Bangladesh. Page 21 of 31 Advance Payment of Tax: Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka three lakh. Penalty is imposed for default in payment of any installment of advance tax. Fiscal incentives : Following are fiscal incentives available to a taxpayer: )Tax holiday: Tax holiday is allowed for industrial undertaking, tourist industry and physical infrastructure facility established between 1st July 2008 to 30th June 2011 in fulfillment of certain conditions. Industrial Undertaking Eligible for Tax holiday: (i)An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, chemicals and pharmaceuticals. (ii)An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday: Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant supply through pipe line, waste treatment plant, solar energy plant, export processing zone. Tourism Industry Eligible for Tax holiday: Residential hotel having facility of three star or more. b)Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking in the first year of commercial production 50%, in the second year 30% and in the third year 20%. )Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax. d)Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial pr oduction. e)Income from fishery, poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government bonds. National Board of Revenue (NBR), Bangladesh. Page 22 of 31 f)Income derived from export of handicrafts is exempted from tax up to 30th June, 2011. )An amount equal to 50% of the income derived from export business is exempted from tax. h)Listed companies are entitled to 10% tax rebate if they declaredividend of 20% or more. i)Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011. Avoidance of Double Taxation Agreement: There are agreements on avoidance of double taxation between Bangladesh and 28 countries which are:- (01) United Kingdom of Great Britain and Northern Ireland (02) Singapore (03) Sweden (04) Republic of Korea (05) Canada (06) Pakistan (07 ) Romania (08) Sri Lanka (09) France (10) Malaysia (11) Japan (12) India (13) Germany 14) The Netherlands (15) Italy (16) Denmark (17) China (18) Belgium (19) Thailand (20) Poland (21) Philippines (22) Vietnam (23) Turkey (24) Norway (25) USA (26) Indonesia (27) Switzerland (28) Oman. National Board of Revenue (NBR), Bangladesh. Page 23 of 31 Steps for collecting Income Tax in Bangladesh Submission of income tax returns is generally due by: > 30th September in case of non-companies and > 31st December in case of companies. Assessment is made in several procedures. They are: ? Self assessment ? Presumptive assessment ? Spot assessment ? Pre-audit based assessment. However, certain percent of self assessment cases are selected for audit. Assesses can prefer appeal if aggrieved by his assessment. There are three primary forums for appeal. They are to the Appellate Commissioner/Additional Commissioner/Joint Commissioner or to the Commission for reviews. The decisions of Appellate Commissioner/Additional Commissioner/Joint Commissioner can be challenged to the next Appellate Court named as Appellate Tribunal. Withholding tax is levy able on a number of items including contractors, imports, transfer of urban land/building, bank deposits etc. National Board of Revenue (NBR), Bangladesh. Page 24 of 31 Procedure of Assessment Generally the followings steps are followed in case of Assessment of the Company and the Corporation: Step-1 Computation of Business Income Step-2 Computation of Total Income Step-3 Determination of Total Tax Liabilities Step-4 Determination of Net Tax Liabilities According to Sections 28, 29 and 30 of ITO, 1984 Income from business is to be calculated after considering admissible and inadmissible expenses to this end. Total Income of the Company is to be calculated by adding other income with income from business. Total Tax liabilities are to be determining by applying prescribed tax rate. Net Tax liability is to be ascertained by deducting the following tax rebate from Total Tax liabilities: >10% Tax rebate on foreign income Tax rebate on increased production in case of industrial company, if applicable. >Tax rebate on export income (at rate applicable) >Tax rebate and average rate on tax free income. National Board of Revenue (NBR), Bangladesh. Page 25 of 31 Problems for collecting Income Tax Tax avoidance is one of the main problems for collecting Inc ome Tax by the Income Tax Authority in Bangladesh. It is the legal utilization of the tax regime to ones own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by illegal means. The term tax mitigation is a synonym for tax avoidance. Its original use was by tax advisors as an alternative to the pejorative term of tax avoidance. Latterly the term has also been used in the tax regulations of some jurisdictions to distinguish tax avoidance foreseen by the lawmakers from tax avoidance which exploits loopholes in the law. Based on these concepts arises the pillars of Tax Protesters as well as Tax Resistance: Some of those attempting not to pay tax believe that they have uncovered interpretations of the law that show that they are not subject to being taxed: these individuals and groups are sometimes called tax protesters. An unsuccessful tax protestor has been attempting openly to evade tax, while a successful one avoids tax. Tax resistance is the declared refusal to pay a tax for conscientious reasons (because the resister does not want to support the government or some of its activities). Tax resistors typically do not take the position that the tax laws are themselves illegal or do not apply to them (as tax protesters do) and they are more concerned with not paying for particular government policies that they oppose. National Board of Revenue (NBR), Bangladesh. Page 26 of 31 Responses to tax avoidance: Avoidance also reduces government revenue and brings the tax system into disrepute, so governments need to prevent tax avoidance or keep it within limits. The obvious way to do this is to frame tax rules so that there is no scope for avoidance. In practice, this has not proved achievable nd has led to an ongoing battle between governments amending legislation and tax advisors finding new scope for tax avoidance in the amended rules. Tax evasion: By contrast, tax evasion is the general term for efforts by individuals, firms, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earned; or overstating deductions). Illegal income and tax evasion: Who earn income by illegal means (gambling, theft, drug trafficking etc. ) is required to report unlawful gains as income when filing annual tax returns. Suspected lawbreakers have therefore been charged with tax evasion when there is insufficient evidence to try them for their non-tax related crimes. Other times, tax evasion can be used as a one more nail in the coffin by prosecutors by stating that if a person earns illegal income, s/he may also be guilty of tax evasion. Those who attempt to report illegal income as coming from a legitimate source could be charged with money laundering. National Board of Revenue (NBR), Bangladesh. Page 27 of 31 Evasion of Value Added Tax (VAT): During the latter half of the twentieth century, Value Added Tax (VAT) has emerged as a modern form of consumption tax through the world. Producers who collect VAT from the consumers may evade tax by under-reporting the amount of sales. Control of evasion: Level of evasion depends on a number of factors one of them being fiscal equation. Peoples tendency to evade income tax declines when the return for due payment of taxesisnotobvious. Evasionalsodependsontheefficiencyofthetax administration. Corruption by the tax officials often render control of evasion difficult. Tax administrations resort to various means for plugging in scope of evasion and increasing the level of enforcement. Public opinion on tax avoidance: Tax avoidance may be considered to be the dodging of ones duties to society, or alternatively the right of every citizen to structure ones affairs in a manner allowed by law, to pay no more tax than what is required. Attitudes vary from approval through neutrality to outright hostility. Attitudes may vary depending on the steps taken in the avoidance scheme, or the perceived unfairness of the tax being avoided. Corruption by tax officials: Corrupt tax officials cooperate with the tax payers who intend to evade taxes. When they detect an instance of evasion, they refrain from reporting in return for illegal gratification or bribe. Corruption by tax officials is a serious problem for the tax administration in a huge number of underdeveloped countries. National Board of Revenue (NBR), Bangladesh. Page 28 of 31 The distinction in various jurisdictions of Tax Evasion and Tax Avoidance: The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In general, the term evasion applies to illegal actions and avoidance to actions within the law. The term mitigation is also used in some jurisdictions to further distinguish actions within the original purpose of the relevant provision from those actions that are within the letter of the law, but do not achieve its purpose. National Board of Revenue (NBR), Bangladesh. Page 29 of 31 Conclusion Though the rate of tax revenue is to GDP is very negligible, despite the government is trying to maximize its tax revenue through different method. But the government should also remind the cannon of convenience while collecting tax from assesses. As we are living in a civilized society should come forward to pay taxes to government in order to conduct the administrative, defense and development activities of the country. Otherwise we would not be able to prove ourselves as civilized people. Tax is the most important in the hand of the government to control the economy as well as the inflection. It also helps in push money to the economy, develop certain source of the economy and control some other activities of the economy. No Government can run it’s and perform administration works without collecting tax as a source of revenue. So, the Government imposes tax over the company and the corporations. On the other hand Government can also intensive to the infant and certain basic industry for protection through its tax policy. National Board of Revenue (NBR), Bangladesh. Page 30 of 31 ? The End ? National Board of Revenue (NBR), Bangladesh. Page 31 of 31 [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [? ] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic]

The Definition and Most Popular Methods of Note Taking

The Definition and Most Popular Methods of Note Taking Note-taking is the practice of writing down or otherwise recording key points of information. Note-taking is an important part of the research process. Notes taken on class lectures or discussions may serve as study aids, while notes taken during an interview may provide material for an essay, article, or book.  Taking notes doesnt simply mean scribbling down or marking up the things that strike your fancy, say  Walter Pauk and Ross J.Q. Owens in their book, How to Study in College. It means using a proven system and then effectively recording information before tying everything together. Cognitive Benefits of Note-Taking Note-taking involves certain cognitive behavior; writing notes engages your brain in specific and beneficial ways that help you grasp and retain information. Note-taking can result in broader learning than simply mastering course content because it helps you to process information and make connections between ideas, allowing you to apply your new knowledge to novel contexts, according to  Michael C. Friedman, in his paper, Notes on Note-Taking: Review of Research and Insights for Students and Instructors, which is part of the  Harvard University Initiative for Learning and Teaching. Shelley OHara, in her book, Improving Your Study Skills: Study Smart, Study Less, agrees, stating: Taking notes involves  active listening, as well as connecting and relating information to ideas you already know. It also involves seeking answers to questions that arise from the material. Taking notes forces you to actively engage your brain as you identify whats important in terms of what the speaker is saying and begin to organize that information into a comprehensible format to decipher later. That process, which is far more than simply scribbling what you hear, involves some heavy brainwork. Most Popular Note-Taking Methods Note-taking aids in reflection, mentally reviewing what you write. To that end, there are certain methods of note-taking that are among the most popular: The Cornell method, where you divide the paper into three sections: a space on the left for writing the main topics, a larger space on the right to write your notes, and a space at the bottom to summarize your notes; review and clarify your notes a soon as possible after class; summarize what youve written on the bottom of the page; and finally, study your notes.Creating a mind  map,  a visual  diagram that lets you organize  your notes in a  two-dimensional  structure, says  Focus. You create a mind map by writing the  subject or headline in  the center  of the page then add your  notes in the form of branches that  radiate  outward from the center.Outlining, which  is similar to creating an outline that you might use for a research paper.Charting, which  allows you to break up information into such categories as similarities and differences; dates, events, and impact; and pros and  cons, says  East Carolina University.The  sentence method, where you record every new thought, fact or topic on a separate line. All information is recorded, but it lacks (the) clarification of major and minor topics. Immediate review and editing are required to determine how information should be organized, says East Carolina University. Note-Taking Tips There are, of course, other variations on the previously described note-taking methods, such as the two-column method, says  Kathleen T. McWhorter, in her book, Successful College Writing, who explains that to use this method: Draw a vertical line from the top of a piece of paper to the bottom. The left-hand column should be about half as wide as the right-hand column. In the wider, right-hand column, record ideas and facts as they are presented in a lecture or discussion. In the narrower, left-hand column, note your own questions as they arise during the class. Making a list  can also be effective, say  John N. Gardner and Betsy O. Barefoot in Step by Step to College and Career Success. Once you have decided on a format for taking notes, you may also want to develop your own system of abbreviations, they suggest. Note-Taking Tips Among other tips offered by note-taking experts:Leave a space between entries so that you can fill in missing information.Use a laptop, which allows you to download information to add to your notes either during or after the lecture.Understand that there is a difference between taking notes on what you read and what you hear (in a lecture). If youre unsure what that might be, visit a teacher or professor during office hours and ask her to elaborate. Among other tips offered by note-taking experts: Leave a space between entries so that you can fill in missing information.Use a laptop, which allows you to download information to add to your notes either during or after the lecture.Understand that there is a difference between taking notes on what you read and what you hear (in a lecture). If youre unsure what that might be, visit a teacher or professor during office hours and ask her to elaborate. If none of these methods suit you, read the words of author Paul Theroux, in his article A World Duly Noted published in The Wall Street Journal in 2013: I write down everything and never assume that I will remember something because it seemed vivid at the time. And once you read these words, dont forget to jot them down in your preferred method of note-taking so that you wont forget them.

6 Strategies to Prove You Deserve a Raise

6 Strategies to Prove You Deserve a Raise It’s the end of a productive year, and you’re sure you deserve a raise. After all, no one knows better than you do about what you’ve accomplished this year. Now the key is making sure your employer knows that, as well. Whether you  want  to ask for a raise straight-up or negotiate a bigger one during an annual review, there are steps you can take to put you in a better position to increase your paycheck. Know your market value.It’s entirely possible you’re being underpaid relative to other people in similar positions. It’s also possible that your desire for a 43% increase is totally unrealistic. Thus, it’s time to hit the Internet. Do as much research as you can to determine what your role is worth at a range of companies. Sites like Glassdoor and PayScale can be excellent resources to give you a sense of what others are making in your field. Knowing what you can reasonably expect is crucial in preparing your raise request.Look at your company’s overall health.Is your company in cost-cutting mode? Did it have a banner year with high-profile clients? Understanding how your company is doing in general can help you figure out where to set your raise expectations. If it hasn’t been a great year for your employer, a huge salary bump just may not be feasible or likely, so shoot for a moderate one instead. This shouldn’t stop you from asking for a raise, but it can help you figure out what to ask for. If your company is struggling, acknowledge that in your request: â€Å"I know we’re cutting back, but I’d still like to discuss a salary increase.†Don’t wait for them to come to you.Use the year’s end or a scheduled performance review process to let your boss know that you’d like to discuss salary and career growth. Schedule some time to talk about it with your manager, or at least to touch base before a more formal meeting.Practice negotiating.Grab a frien d to practice your spiel of reasons you deserve a raise. Have the person be as tough a counter-negotiator as possible, so you’ll be ready for any kind of resistance. Know your accomplishments and strengths cold, so you can rattle them off when asked. Try different ways of working them into conversation so they don’t come off like a recited list.Have others sing your praises.If you can walk into the room with kudos from other people, it shows your boss you’re an essential team member. If you’ve received any grateful emails or nice compliments from colleagues or clients over the past year, now’s the time to dig through your email archive to find them.Don’t make it personal.This is not the time to bust out sob stories about your finances. This raise is about being compensated specifically for your work and your role in the company. Similarly, don’t try to exploit whatever personal relationship you may have with your boss. If you two go o ut for happy hour drinks twice a week or snark on each other’s Facebook, that needs to stay separate from your professional performance evaluation.No raise is guaranteed, but being extra-double prepared for the discussion, as well as having realistic goals in mind, will show that you’re ready for the next step up.

Human Resource Coursework Example | Topics and Well Written Essays - 750 words

Human Resource - Coursework Example The world has become a social platform, everyone is communicating with everyone on the ground of internet and mobile phones, the entire world is not connected at all times. Humans go out and they socialize with people on different occasions. This interaction with people then further develop into relationships, they find some to be beneficial and other to be not. During our interaction with other we find certain similarities and certain difference, and finally, we develop our relationship with those we feel comfortable. This all starts with communication at personal and professional level. At home, school, offices, social gathering and other related platforms. In our paper, we would look how the theories have been applied by us on our daily basis and how they have affected and impacted us. Theories The two theories under review are the symbolic interaction theory and social penetration theory. The two theory are the different perspective of how the societies interact with each other and how they make sense of the world around. The first of the two theories Symbolic Interaction Theory takes society as a product of the everyday social interaction of individuals. It also studies how people use symbols to create deeper meanings. The theory was formulated by Blumer in 1969 and the inspiration of the theory was further developed in 1981 by Dewey, this scientist believed that human beings are best understood if studied practically in an interactive environment (Sparknotes, 2014).

Online discussion Essay Example | Topics and Well Written Essays - 250 words

Online discussion - Essay Example The replica is someone very similar to the individual rather than the individual being himself/herself. While the replica is contiguous psychologically to the extent of complete dematerialization, its cause is not normal. The belief that telereporter takes the individual to the Mars is wrong line of reasoning because the individual wants the person existing on Mars to be him/her that is not possible. This line of reasoning is hence fallacious as it lies under the Ego Theory. Ego Theory suggests that the continued existence of an individual is explained through experiential persistence. For example, split-brain patients’ brains are deprived of the dominant hemisphere due to which, their left hand writes blue and the other writes red when they are asked what color they see when presented a blue placard appearing on one side and a red on another. The Ego Theory separates an individual from experiences which is

Religion and Ecology Essay Example | Topics and Well Written Essays - 1750 words

Religion and Ecology - Essay Example This book guides its reader through everyday life with an eco-friendly and animal -friendly outlook. It advises its readers on how to raise children in an environmentally sound way of life as well. The application of religion could potentially be applied to this type of lifestyle but the conflict arises in the arena of commitment to God. Particularly in Christianity, one’s devotion to God is of the utmost importance. This means that one should be concerned about one’s spiritual life and the promise of the eternal afterlife more so than the physical realm of this earth and its inhabitants and recourses. In the Old Testament, routine sacrificing of animals was imperative in keeping one’s God happy. This was a ritual that rid an individual of sin and evil deeds, before the eyes of God. Certainly, this made for a good disciple of God but was not an animal friendly approach to life by any means. One of the key aspects to environmentally friendly living, is respecting the creatures that live on this planet. That means humans as well as all animals. Through a religious perspective, God gave Adam and Eve dominion over all of the animals. This is often interpreted by Christians to mean that humans should feel free to eat animals, wear their skin and sacrifice them as burnt offerings if need be. There is a more eco-friendly interpretation of this that states that having dominion over animals just means that humans are to watch out for and care for the animals of the earth. But, as the Bible goes from Old Testament to New Testament, readers of the Bible are told that Jesus was the ult imate sacrifice and that animal sacrifices were no longer necessary. Most Christians though today, will freely eat meat and concern themselves with spirituality as opposed to the physical condition of the earth. The concept of Christianity is ultimately that one

Research Paper on the Aztecs Essay Example | Topics and Well Written Essays - 1750 words

Research Paper on the Aztecs - Essay Example Before settling near the southern edge of modern Mexico, the Aztecs were a group of semi-nomadic people with weak political powers and a notably fragmented identity1. A small part of the colorful politics of the area at the time, the Aztecs were actually driven into the highlands by other more powerful nations and for a few centuries they lived relatively peaceably with their neighbors, much differently than the society we envision now as the Aztecs: a violent and powerful group motivated by gold, wealth and bloodthirsty gods. In truth, it took at least 200 years for the Aztecs to work their way into a position of relative authority throughout southern Mexico, and this was accomplished with "judicious diplomacy, discreet military alliance, and well-timed royal marriages"2. Another factor in the rise of the nation was the capital city, Tenochtitlan, which now lies buried under Mexico City. Tenochtitlan was founded several hundred years before the Aztecs held control of their part of M exico, and as it grew so did the nation. The first grip the Aztecs held on their counterparts was via their city as an important marketing town, since people from all around would come to trade with each other and indeed relied on Tenochtitlan for their livelihoods. Through slow and deliberate state movement within the military, surrounding governments and the royal family, the Aztecs found themselves an undeniably powerful position within local and surrounding politics during the 14th and 15th centuries, thereafter undertaking a drastic change in policy that saw them become an unquestioned ruling force that we recognize from Spanish accounts. Ironically, the Aztec nation had only just become a society of an elite ruling class, with a vaguely centralized economy catering primarily to Tenochtitlan from countless surrounding villages and towns when the Spanish happened upon it. There is no telling where the society might have taken itself without the destructive influence of the Spanish, although given the history of the area historians are in a general consensus that like the Maya and Toltec nations, the Aztecs were doomed to fall victim to their own bad economic planning. In fact, such innately fragile forces have actually been cited as the rea son that the Spanish found their conquering party so successful3. One of the most persistent legends of the Aztecs is that of human sacrifice; the practice is often alluded to modern literature and television, and this is largely responsible for our contemporary view of the Aztecs as violent and barbaric. The stories come from the Spanish accounts of their enemies, with graphic scenes described where Aztec rulers marched their victims up the steep steps of a pyramid and laid them out, slitting their chests and pulling their hearts out by hand. The gruesome scene must have made some impression on the Europeans, and it does still affect us greatly today when we have hundreds of years safely separating us from the event. There can be little doubt that human sacrifice was carried out by the Aztecs since the remains of the victims is estimated at the hundreds of thousands by excavators and historic documents. What researchers really

Migration and Sexual Health Essay Example | Topics and Well Written Essays - 3000 words

Migration and Sexual Health - Essay Example stion, the report has established that MSM are more prone to acquiring STIs than their heterosexual partners because unprotected anal intercourse presents more chances of acquire STIs than virginal intercourse. On the third question, it has been conclusively noted that the sexual and reproductive health of African migrants is gendered in its effects because men have more powers and privileges over the sexuality and reproduction of their female partners. This present report is primarily based on the topics of migration and sexual health. In the context of the report, the term ‘migration’ will be used to refer to the movement of people from one region to another while the term ‘sexual health’ will be used to refer to the â€Å"state of mental, physical, emotional, and social well-being of a person in terms of sexuality (Rutter and Schwartz, 2012) and (Crooks and Baur, 2014). In order to broaden the understanding of the topic area it is important to note that the term ‘sexuality’ refers to the sexual habits and desires of a person. The study on migration and sexual health cuts across as unique in the field of academics because not so many studies have been dedicated to look into the relation of migration and sexual health. In particular, this present study will look at the migration of Africans from various African countries into the United Kingdom. It is important to note that over the past years dating back to the late part of the 20th century, there has been a continued increase of African migrants drawn from various countries into the United Kingdom. According to Spencer (2010), this trend of migration has been promoted by the fact that UK is perceived to be a greener pasture for the African migrants who believe they can easily secure well paying jobs in the country, and gain access to quality education. However, Arthur et al. (2012) added that some African migrants opted to migrate to the UK as asylum seekers in order to evade the hostile political

Research Paper on the Aztecs Essay Example | Topics and Well Written Essays - 1750 words

Research Paper on the Aztecs - Essay Example Before settling near the southern edge of modern Mexico, the Aztecs were a group of semi-nomadic people with weak political powers and a notably fragmented identity1. A small part of the colorful politics of the area at the time, the Aztecs were actually driven into the highlands by other more powerful nations and for a few centuries they lived relatively peaceably with their neighbors, much differently than the society we envision now as the Aztecs: a violent and powerful group motivated by gold, wealth and bloodthirsty gods. In truth, it took at least 200 years for the Aztecs to work their way into a position of relative authority throughout southern Mexico, and this was accomplished with "judicious diplomacy, discreet military alliance, and well-timed royal marriages"2. Another factor in the rise of the nation was the capital city, Tenochtitlan, which now lies buried under Mexico City. Tenochtitlan was founded several hundred years before the Aztecs held control of their part of M exico, and as it grew so did the nation. The first grip the Aztecs held on their counterparts was via their city as an important marketing town, since people from all around would come to trade with each other and indeed relied on Tenochtitlan for their livelihoods. Through slow and deliberate state movement within the military, surrounding governments and the royal family, the Aztecs found themselves an undeniably powerful position within local and surrounding politics during the 14th and 15th centuries, thereafter undertaking a drastic change in policy that saw them become an unquestioned ruling force that we recognize from Spanish accounts. Ironically, the Aztec nation had only just become a society of an elite ruling class, with a vaguely centralized economy catering primarily to Tenochtitlan from countless surrounding villages and towns when the Spanish happened upon it. There is no telling where the society might have taken itself without the destructive influence of the Spanish, although given the history of the area historians are in a general consensus that like the Maya and Toltec nations, the Aztecs were doomed to fall victim to their own bad economic planning. In fact, such innately fragile forces have actually been cited as the rea son that the Spanish found their conquering party so successful3. One of the most persistent legends of the Aztecs is that of human sacrifice; the practice is often alluded to modern literature and television, and this is largely responsible for our contemporary view of the Aztecs as violent and barbaric. The stories come from the Spanish accounts of their enemies, with graphic scenes described where Aztec rulers marched their victims up the steep steps of a pyramid and laid them out, slitting their chests and pulling their hearts out by hand. The gruesome scene must have made some impression on the Europeans, and it does still affect us greatly today when we have hundreds of years safely separating us from the event. There can be little doubt that human sacrifice was carried out by the Aztecs since the remains of the victims is estimated at the hundreds of thousands by excavators and historic documents. What researchers really

Evaluation of tasks conducted at work placement Essay

Evaluation of tasks conducted at work placement - Essay Example Such meetings involved discussions on eating habits, exercise period, etc, which allowed the team to understand the condition of athlete in a better manner. It was an observation that athletes’ flexibility training was another key indicator in allowing the team to keep the athletes away from any injury throughout the season, and more the athletes involved themselves in the training, the more they avoided any muscular fatigue or soreness. In addition, analysis indicated that honesty was one of the major factors that played a vital role in monitoring them and managing the database, and I am glad that the players were very truthful and cooperative in submitting their information on weekly basis. Another important phase of the task was to record the data on weekly basis and monitor the RPE training loads of the athletes. The database required submission of every information regarding the athlete, which would result in their weekly rating after various calculations. Such rating helped the department in preparing rating chart of the whole team for every week, as well as the group average, which enabled us to issue a red flag to players in case of their higher rating on consistent basis. In brief, higher RPE rating of players was an indication of lack of energy, lower performance, chances of any injury, etc. Such monitoring enabled us to keep in contact with the players, and discuss with them any reasons of possible injury. In addition, it allowed the department to collaborate with the medical department to formulate a plan to ensure optimum level of fitness of the players. Moreover, this weekly process included competition of players with each other based on the coach’s ratings where the player with eight would be the lowest scorer, and ‘thirty-two’ would be the best scorer. Subsequently, both coach’s and RPE’s ratings were