Golden Ratio

Golden ratio ; The Definition of Beauty â€Å"Geometry has two great treasures: one is the Theorem of Pythagoras; the other, the division of a line into extreme and mean ratio. The first we may compare to a measure of gold; the second we may name a precious jewel. †Ã‚   Johannes Kepler, 1571-1630 The golden ratio is present in everyday Life. The golden proportion is the ratio of the shorter length to the longer length which equals the ratio of the longer length to the sum of both lengths. It can be expressed algebraicay like : This ratio has always been considered most pleasing to the eye.It was named the golden ratio by the Greeks. In the world of mathematics, the numeric value is called â€Å"phi†, named for the Greek sculptor Phidias. The Golden Ratio is also known as the golden section, golden mean or golden rectangle. The Golden Rectangle has the property that when a square is removed a smaller rectangle of the same shape remains, a smaller square can be removed an d so on, resulting in a spiral pattern. It is a unique and important shape in mathematics which also appears in nature, music, and is often used in art and architecture. Our human eye „seesâ€Å" the golden rectangle as a beautiful geometric form.Leonardo Fibonacci discovered the unusual properties of the numeric series, that’s how it was named. It is not proven that Fibonacci even noticed the connection between the Golden Ratio meaning and Phi. The Renaissance used the Golden Mean and Phi in their sculptures and paintings to achieve vast amounts balance and beauty. Throughout the centuries, artists have used the golden ratio in their own creations. An example is â€Å"post† by Picasso. The Golden Ratio also appears in the Parthenon in Athens. It was built about 440 B. C. ; it forms a perfect Golden Rectangle. Another example of the Golden Ratio is shown in Egyption Pyramids.Ancient Egyptions used the Golden Ratio to build their pyramids. The pyramids show one o f the first examples of using the golden ratio in architecture. The Golden Ratio was used to build these wonders of the world back in around 2500 B. C. In India, the Golden Mean was used in the construction of the Taj Mahal, which was completed in 1648. After writing this essay an interesting result has occurred. Now I see the examples of the Golden Ratio everywhere. It is like my eyes were opened whole time but didnt take any attention about those detais. And I'm glad because it changed.

Housing & Development Board Analysis Essay

This is the highest rate of increase this year compared to the 0. 1-per cent drop in the first quarter and the 0. 4-per cent increase in the second quarter. It was also higher than the flash estimate of 0. 5 per cent released earlier this month. Meanwhile, resale prices of Housing & Development Board (HDB) flats in Singapore hit a record high. HDB’s Resale Price Index (RPI) rose from 194 in the second quarter of this year to 197. 9 in the third quarter. This represents an increase of two per cent over the previous quarter, the same as that of the flash estimate released on October 1. – Evidence for an increase demand for resale flats  But with a bumper crop of 27,000 Build-to-Order flats being rolled out this year, analysts said the resale market may be showing signs of moderating. Growth for the first three-quarters of this year is 3. 9 per cent. This is lower than the annual RPI growth of 14. 1 per cent in 2010, and 10. 7 per cent last year. Donald Han, special advisor at HSR Property Consultants, said: â€Å"Buyers who are able to wait for the product to be completed in 24 to 36 months are getting better value proposition in terms of cheaper prices, and perhaps better amenities compared to one who’s buying a resale flat. The volume of resale transactions also fell for the first time in 12 months. Resale transactions also fell by about six per cent from 7,011 cases in second quarter to 6,560 cases in the third. – Number of buyers dropped The last fall in resale transactions was in the third quarter of last year when transactions fell from 6,581 in the second quarter, to 5,903 in the third. Analysts said that this might not be because buyers are staying away, but because there is a short supply of resale flats in the market. – Reason for the decrease in the demand (Isnt this is for supply? The number of sellers in market. ) They added that this has pushed the median cash-over-valuation (COV) up by S$4,000 to S$5,000 compared to the last quarter. According to real estate firm Propnex, COVs hovered between S$25,000 and $28,000 in the first two quarters, before rising to $30,000 in Q3. This means a 20 per cent increase quarter-on-quarter. Chris Koh, director of Chris International, said: â€Å"Regardless of whether there are BTO flats, if private property prices are too high, many are unable to afford private property. So they turn to a resale market to buy a flat instead. So you still see a strong demand from those not eligible to buy brand new flats, those who can’t afford private property and have to buy a resale flat. – Reason for the increase in the demand. (Price of related good) â€Å"There’s one more group, I call them the ‘downgraders’. They have cashed out their private property, that’s why they don’t mind paying a premium for some of these resale flats. † In the rental market, subletting transactions rose by about four per cent. The number of cases increased from 6,891 in the second quarter to 7,142 cases in the third quarter. The total number of HDB flats approved for subletting also rose to 42,920 units in the third quarter, compared to 41,814 units in the second. Mr Han said: â€Å"In the last five years, prices have not gone south. In fact, prices have grown by 92 to 93 per cent since five years ago†¦ So, a lot of the able sellers are keeping it for hopefully higher capital returns for the next 12 months. (supply) If you look into a rental proposition, HDB rental flats – if you look at average four-room or five-room, you’re looking at roughly about S$2,000 to S$2,500 per month. It provides a very good fertile ground support for tenants out in the market looking for cheap accommodation. â€Å"The yield coming from HDB apartments is fairly attractive as well, compared to other classes of residential property. We’re looking at yields of 4. 5 to five per cent, compared to private properties which would be about 2. 5 to about 3. 5 per cent. â€Å" Mr Koh added: â€Å"I’m not sure if there’s a co-relation, but I won’t deny that if prices of resale flats are too high, some would not be able to afford it. So the next best option will be to rent and wait for prices to come down. â€Å"- Reason for decrease in demand when price rise. (Taste and preference? ) The HDB said it introduced a new e-service on Monday to enable the public to search for the market rentals of entire HDB flats rented out by owners. It is hoped that this will allow better transparency in the subletting market, and help potential tenants and flat owners make informed decisions.

Causes of Ketamine Addiction

Causes of Ketamine Addiction Psychology of Drug Addictions Stephanie Boaz ABSTRACT Ketamine was first discovered in 1961 but not synthesized until 1962 by a man of the name of Calvin Stevens that worked with Parke Davis Labs ( http://azarius.net/encyclopedia/39/Ketamine ). Stevens discovered Ketamine when searching for a replacement for PCP anesthetics. It was not until 1965 that Ketamine was later used as a relational drug which was discovered by Edward Domino ( http://azarius.net/encyclopedia/39/Ketamine ). Ketamine is considered to be a fast acting, dissociative anesthetic ( http://www.drugs-forum.com/forum/showwiki.php?title=Ketamine ). Ketamine is not like your customary anesthetics it works by blocking the brains activity from the body. Without stimulation the brain’s perceptions increase causing the brain to start a hallucinogenic state of mine also known as the emergence phenomena ( http://www.drugs-forum.com/forum/showwiki.php?title=Ketamine ). Ketamine has the chemical name: 2-(2-chlorophen yl)-2-(methylamino)-cyclohexanone ( http://azarius.net/encylopedia/39/Ketamine ). How Does a Person Get Hooked on Ketamine Ketamine is used in many different ways. It is used an anesthetic on humans it is primarily used on children or the elderly and people of third world countries due to the emergence phenomena ( http://www.drugs-forum.com/forum/showwiki.php?title=Ketamine ). When using Ketamine as a recreational drug is comes in many forms such as powder, tablet, or in a liquid form which are taken orally, anally, snorting, or injected in the muscle or veins. Once administered intramuscularly it takes roughly two minutes to take effect (Julien, Advokat, & Comaty, 2011, pg.530). If snorted it takes about 5-10 minutes to take effect, peak times are different according to the way the drug is administered ( http://www.drugs-forum.com/forum/showwiki.php?title=Ketamine ). With the use of Ketamine it has psychic sensations that may occur such as mood state and body images, floating sens ations, vivid dreams or illusions and the occasional frank delirium ( http://ceaccp.oxfordjournals.org/content/7/2/59.full ). Ketamine is also known as Special K on the streets. It has the similar effects as to what PCP would have on a person. Once the drug is ingested the body can feel the effects for up to 24 hours after ( http://casapalmera.com/uses-symptoms-and-effects-of-ketamine ). Special K is also a drug that is very well known for its use in date rape. This drug is both odorless and has no taste at all. There are many street names for this drug that include: ( http://casapalmera.com/uses-symptoms-and-effects-of-ketamine) . Special K K Super Acid Kit kat Vitamin K Jet Honey oil Purple Cat Valium Ketamine or Special K has many signs and symptoms that accompany the use of this drug which consist of and are not limited to ( http://casapalmera.com/uses-symptoms-and-effects-of-ketamine ): Hallucinations Poor vision Amnesia Strange heart rate patterns Nausea Identity confusion Elevated heart rate Numbness Out of body experiences Delirium Rash Confusion of time Depression Poor coordination Seizures Realistic dreams There are many long term side effects from the use of Ketamine/Special K ( http://casapalmera.com/uses-symptoms-and-effects-of-ketamine ): Permanent memory loss Anxiety Respiratory complication Neuroses Inability to pay attention Poor learning ability Night terrors Mental disorders PTSD Increase in blood pressure Flashbacks Loss of consciousness Depression Insomnia Once Ketamine /Special K is used on a regular basis the drug begins to build up in the person body thus forming a tolerance to the drug. Once this is done it requires that more and more of the drug be utilized in order to feel the high that the person is seeking. Once the drug has been used for a long period of time the effects may take many years to overcome. In order to completely overcome the addiction it requires the use of drug rehabilitation ( http://casapalmera.com/uses-symptoms-and-effects-of-ketamine ).

Finance - Assurance and Audit Essay Example | Topics and Well Written Essays - 1250 words

Finance - Assurance and Audit - Essay Example Internal audit function Fight (2002, p. 27) asserts that internal auditing serves the basic purpose of protecting the shareholders. Its role revolves around operational efficacy, financial reporting reliability, investigation and deterrence of fraud, asset safeguarding as well as ensuring compliance with the laws and regulations. Technically, internal auditors have a vital role in protection of the firm assets and their entire activities sum up to asset protection, which is also protection of the shareholders. According to Vinten (2004, p. 13), prevention of fraud revolves around monitoring of the financial procedures, including records and asset verification. Managers and other stakeholders commonly misappropriate these areas. A shareholder is an individual, an institution or a corporate with shares in a firm and has rights to the firm assets in case of liquidation. In essence, they own the company stock and have the right to protection from fraud and misappropriation. Internal audi tors have to protect the shareholders from financial loss resulting from fraudulent activities, obliteration of vital financial records, and concession of valuable, confidential information to unauthorized people, disruptive loss of business opportunities, unauthorized use of firm resources and confidence and customer relationship loss. Within a firm, it is easy to control most of the consequences by the appropriate application of internal control measures, including proper auditing procedures. Audit failure has brought questions about independent audit, yet it is necessary to note that auditing plays a significant role in the functioning of financial systems in any firm. It values the roles that financial reporters in firms play. However, the relevance of independent auditing is only visible when there is no fraud and absence of business failures after completion of auditing. This raises the questions regarding the need for independent auditors and one has to recognize the fact tha t a wide majority of audits stand the test of time when considering allegations of audit failures (Vinten, 2004, p. 45). There is normally an expectation that external auditors detect financial statement fraud and illegal acts by employees, which affect the financial reports integrity. The big concern is normally on misstatements in internally audited financial statements External auditors prepare reports regarding internal control over financial reporting. In the report, they outline the appropriateness of the management’s assessment of the internal controls and whether the company has maintained efficiency in control of internal financial reporting. Internal auditing carries out the initial auditing and prepares the financial reporting statements. In general, external auditors assess the effectiveness of the internal control over financial reporting, the design and operation of internal control over financial reporting basing on criteria of control, and finally, it ensures fairness in presentation of financial statements which conform with the generally acceptable accounting principles. Auditors have to keep improving their performance in protecting the shareholders, through the provision of accurate and adequate financial statements as well use of new technology in the audit process. This is essential for proper implementation of qualitative audits contributing to reliability of timely and useful financial information. They should be prepared to

Undertake an investigative project in the animal management sector Assignment

Undertake an investigative project in the animal management sector - Assignment Example turn, offer support to the industry either through legislative procedures or by creating the appropriate environment to promote such performances (Bradley 144) However, there is a touch to this entertainment industry that has drawn the attention of rights activists all over the world and that is the use of animals in entertainment. Animals have been used by humans to perform various roles since historical times. In fact, in most mythical renditions or oral narrations, man has been mentioned to have domesticated animals from time immemorial. One of the animals is the dog. A dog is an animal that is considered man’s best friend. Over the years, the dog has been used by man for various activities including security as well as to run errands. This has been in exchange for accommodation and food. This is not to mean that left on its own, a dog would never take care of itself. Humans are conscious animals. The ability of man to have a subconscious mind sets him apart from the other animals. In domesticating these animals, the concern is usually on their welfare. This has given rise to animal rights lobby groups whose concerns are how people relate to animals in their quest for pets, social creatures, and entertainment (Webster 56). Therefore, any form of mistreatment on the animals is usually dealt with throu gh the legal stipulations in the law. From early history, man has always used animals to offer entertainment. For instance, dog races in America dates back to the seventieth century. However, as humans increase in number, the forms of entertainment and creativity have also evolved in tandem. Modern day entertainment involving animals like dogs is christened a circus. This is a type of entertainment in which both people and animals are brought to a stage and made to perform stunts that are not commonly witnessed. The audience in attendance usually pays money to attend such shows or witness the performances (Michael 99). As the games grew in popularity, so did

Design of goods and Services SLP Assignment Example | Topics and Well Written Essays - 1000 words

Design of goods and Services SLP - Assignment Example ently, this makes the process of product design to be among the most momentous components in product development, given that it involves all the processes that strive to make the business successful. Since product designing progresses from one stage to the other within the organization, it influences the process of decision making in Wal-Mart organization. There is a stage of idea development about the products to be designed in the organization. At this point, the organization’s leaders and parties concerned get into a discussion to identify the relationship between the product to be introduced to the market and the customer expectations in the market. This will compel the organization to conduct a qualitative and quantitative research that tests the ideas of the customers. The competitors for the same product are also closely examined; the suppliers are contacted as one of the sources of important information required by the organization. All the dynamics are taken into contemplation when the product is designed so as to come up with the best and competitive product (Landwehr, Wentzel & Herrmann, 2013). The product development team must sell out the idea with the senior management, and create appropriate awareness within the organization’s departments. The responses received from the stakeholders are then scaled down for implementation by the sales and marketing specialists. It is from this point that sales and marketing specialists make the decisions in relation to the feedbacks. The decisions made are directly linked to the design of the product that is later to be launched for customers to purchase. The product designed should be able to meet all the requirements and desires of the stakeholders into consideration and influence the decision making process of the company (Landwehr, Wentzel & Herrmann, 2013). Product life cycle traces the stages involved in the strategies used by the organization from production to consumption or rather from idea

Jean-Jacques Rousseau Essay Example | Topics and Well Written Essays - 750 words

Jean-Jacques Rousseau - Essay Example Natural inequality involves differences between one man's strength or intelligence and that of another - it is a product of nature. Rousseau is not concerned with this type of inequality and wishes to investigate moral inequality. He argues this inequality is endemic to a civil society and relates and causes differences in power and wealth. This type of inequality is established by convention. Rousseau appears to take a cynical view of civil society, and refers to times before the current state of civil society, when man was closer to his natural state, as happier times for man. To Rousseau, civil society is a trick perpetrated by the powerful on the weak in order to maintain their power or wealth. But this is Rousseau's end product. He begins his discussion with an analysis of a natural man who has not yet acquired language or abstract thought. Rousseau's natural man possesses a few qualities that allow him to distinguish himself from the animals over a long period of time. Of extreme importance is man's ability to choose, what Rousseau refers to as the "free-agency" that differentiates him from other animals. Man's ability to refuse instinct pushes him along the path out of his natural state. In addition, Rousseau argues that "another principle which has escaped Hobbes" is man's compassion. This quality of man also motivates him to interact. And finally, man possesses the quality of "perfectibility" which allows him to improve his surroundings. Man's contact with other men leads him to develop "amour propre" which is in a sense a "moral me" that creates concern for how others perceive him. Amour proper has four consequences: (1) competition, (2) self-comparison with others, (3) hatred, and (4) urge for power. These all lead to Rousseau's cynical civil society. But amour proper already suggests a significant step out of th e state of nature (http://www.radicalacademy.com). Perhaps Rousseau's most important work is The Social Contract, which outlines the basis for a legitimate political order. Published in 1762 it became one of the most influential works of abstract political thought in the Western tradition. Building on his earlier work, such as the Discourse on Inequality, Rousseau claimed that the state of nature eventually degenerates into a brutish condition without law or morality, at which point the human race must adopt institutions of law or perish. In the degenerate phase of the state of nature, man is prone to be in frequent competition with his fellow men while at the same time becoming increasingly dependent on them. This double pressure threatens both his survival and his freedom. According to Rousseau, by joining together through the social contract and abandoning their claims of natural right, individuals can both preserve themselves and remain free. This is because submission to the authority of the general will of the people as a whole guarantees individuals against being subordinated to the wills of others and also ensures that they obey themselves because they are, collectively, the authors of the law. In the words of Jean-Jacques Rousseau, the general will is different from the will of all; the general will considered the common interest, while the will of all considered the private interest, a sum of

Arizona Immigration Law Essay Example | Topics and Well Written Essays - 750 words

Arizona Immigration Law - Essay Example â€Å"Gov. Jan Brewer of Arizona signed the nation’s toughest bill on illegal immigration into law in April 2010. Its aim is to identify, prosecute and deport illegal immigrants† (Archibold). Even though, the above bill got some support in Arizona and some other parts of America, many of the prominent political leaders including President Obama and scholars slammed Arizona’s decision to implement such a bill in its territory. Many others expressed their doubts about the legal validity of such a bill considering the fact that America is a federal republic. I strongly believe that Arizona immigration bill is totally against the constitution of America and this paper argues against it. America is currently facing huge manpower shortage in almost the entire segments of the professional world or employment segments. In fact President Obama is trying hard to regulate or prohibit outsourcing jobs. He knows very well that American organizations outsource its jobs to chea p labor markets in order to reduce their expenses. In America, availability of skilled labor is extremely low and therefore it is highly expensive. In fact, illegal immigrants are ready to work on cheaper rates, which is a blessing to the American organizations, especially to the small and medium scale industries. California is one state in which small and medium scale industry is completely dependent on illegal immigrants who are ready to work on cheaper rates. Because of that California is able to compete effectively in the market by reducing the price of their products and services. Arizona is going to suffer heavily because of the crackdown of illegal immigrants and subsequent underdevelopment in small and medium scale industries. Small and medium scale industries are actually controlling the economy of a state and any problems created in this sector may adversely affect the state in the long run. In short, Arizona is going to lose millions of dollars in its revenue as a result of this controversial immigration law. This law creates a suspect class, based in part on ethnicity, considered guilty until they prove themselves innocent. It makes it harder for illegal immigrants to live without scrutiny -- but it also makes it harder for some American citizens to live without suspicion and humiliation. Americans are not accustomed to the command 'Your papers, please,' however politely delivered (Arizona's Hard Line on Immigration: Pros and Cons) One of the surprising things about this controversial bill is the decision of American Supreme Court. â€Å"The Supreme Court gave a big boost to proponents of stricter state laws against illegal immigration by upholding Arizona's "business death penalty" for employers who repeatedly hire undocumented workers† (Savage). In other words, Supreme Court upheld the decision of Arizona to punish the employers who employ illegal immigrants. Even though three of the total eight members in the jury gave their verdict again st the law, majority of the jury supported the law and allowed Arizona to implement it without any reconsideration. â€Å"The court's majority opinion, written by its chief justice, John Roberts, rejected arguments by business and civil rights groups and the Obama administration that the Arizona law conflicted with federal immigration law and must be struck down† (Arizona immigration law upheld by supreme court). Supreme Court also upheld the right of a state in passing such a controversial law. In my opinion, Supreme Court failed to

HALL v. UNITED STATES ANALYSIS Case Study Example | Topics and Well Written Essays - 750 words

HALL v. UNITED STATES ANALYSIS - Case Study Example The contents of the case are of concern to the society and have a number of underlying factors that need elaboration. Lywood and Brenda Hall who were members of the same family did the case filling. The petitioners questioned the mandate of IRS on treating the income they acquired after the sale of their assets as a debt. Earlier on, the petitioners filed a case on bankruptcy as stated by chapter 12 of the state laws and granted sale of their farm property making a sale of $960,000. This sale exceeded the set value of Hall’s assets attracting capital gains duty ( Carrizales &. Schultz 2010). Chapter 12 mainly deals with issues regarding the farmer’s sale of assets to avoid bankruptcy declaration of the farmer. The laws simplify the requirements for assets sale in favor of the farmers to clear their debts. Amendment of the law was took place to allow debtors claim the Owings to government upon sale or exchange of any farm property used in farm operations. The Halls used this law to discharge the arising tax but faced objection from Internal Revenue Service (IRS) who stated that any assets sold upon filling of a petition on bankruptcy does not qualify discharging under section 1222 (Kent College of Law 2010). The first trial was at Arizona District Federal Bankruptcy Court (Kent College of Law 2010). In its ruling, the court agreed with the objection by IRS. The judges said that it was individual liability for taxation on any capital gains insisting that Chapter 12 was not a different taxable body. The petitioners opposed the ruling and; therefore, they appealed to U.S District of Arizona Court. The appeal court reasoned that the intention of Chapter 12 was to protect families from government taxation. The government finally appealed to U.S Court of appeal (Kent College of Law 2010). A ruling similar to the Federal Bankruptcy Court read stating that the Chapter did not authorize for a different taxable entity. The Halls

What's in a Name Essay Example | Topics and Well Written Essays - 250 words

What's in a Name - Essay Example Such a move is described as customer driven since it puts the interests of the customer at the fore front. According to the articles history, most celebrities have found it difficult to find a suitable name for their children. This has made them to adopt funny names that may have an impact in the child’s life. By capitalizing on this situation, Maryanna expects to serve new parents who are unable to come up with good names. In overall, parents and new born are her target market. Maryanna would receive a lot of competition from companies that manufacture baby care products. It is evident that such companies have their own name experts who are charged with the responsibility of naming baby products. Baby products are always required to be in sync with catchy names. Such names may form clues to parents on how to name their children (Osborn, 2009, p.245). By being able to name children on their own, the parents won’t need those services of Maryanna thereby threatening her business. There are other companies that specialize in naming celebrity children. Such companies pose a great challenge to Maryanna since they are engaged in the same line of business. Such situations may lead to one of them diversifying into other fields thereby incurring unwanted costs (Osborn, 2009,

Fast food Essay Example for Free

Fast food Essay Remember how simple it was to pull up to the drive through and tell the little speaker box what combo you wanted? You weren’t ashamed of asking for large fries and a chocolate milkshake because your stomach can handle anything you decide to digest. The salty golden arches crunched as you took a bite, the juicy double cheeseburger melted in your mouth or the sweet tea quenched your thirst and the hot fudge sundae sent you on a sugar rush. The teenage years were carefree because there was no distinction between healthy and life threatening when it came to choosing where to eat during lunch break. Unfortunately, your figure cannot handle careless food decisions anymore. Now you need to drive past that McDonald’s and find the nearest salad bar. Fast food is not your friend; it’s your enemy. Looking back you must wonder why you thought greasy cheeseburgers and fried chicken were the ideal meal; they certainly did not do any good for your body. Yes it was a quick and easy way to get food but that was during the years you stayed active. As a woman well over her thirties, you are smart enough to know that you don’t have the same metabolism as any eighteen-year-old girl. Face it, you are no longer that little girl who could devour her way through all you can eat buffets and midnight snacks. You are a mother who may have gained a few pounds here and there; nevertheless, you are not allowed to let yourself go. More importantly, do not feed yourself straight into a heart attack because you divert to fast food for dinner. A meat patty is made from the unhealthy parts of the beef. White bread will only make you want to eat again in a couple hours. The oil used to make your favorite value menu snack can eventually clog up your arteries if eaten excessively. Why risk your life for chicken nuggets that never look as good as the ones on the TV commercials? Don’t forget that you are no longer thinking of yourself, you have a husband and children. Are those deep fried onion rings really worth thousands of dollars toward hospital bills and the thought of your family losing its primary caretaker? Now you can pull up to the drive through teller and ask the little speaker box if it knows where the nearest Subway is because you have conquered your need for unhealthy fast food. Don’t let the golden arches confuse you, they are swords to the stomach and the milkshakes will only give you brain freezes. Stay away from that double cheeseburger because it is soaked in oil that leads to high cholesterol and heartburn. Don’t give in to the artificial sweeteners and chocolate because they satisfy you when you have them, but will only make you crash harder. You are stronger than any of the unhealthy products fast food throws your way. If you stay away from them all together, you will no longer have to worry about fast food taking you down. You will come out well figured, healthy, and victorious.

John Stuart Mill Essay Example for Free

John Stuart Mill Essay The Indian Tax Structure is quite elaborate, with clear distinction in authority between Central, State and local governments. The taxes levied by the Central government are on income (other than tax on agriculture income which would be levied by the state government), customs duties, central excise and service tax. The State government levies Value Added Tax (VAT), sales tax in states where VAT is not applied, stamp duty, state excise, land revenue and tax on professions. Local bodies levy tax on property, octroi and for utilities like water supply, drainage etc. In the last 10 to 15 years, tax system in India has been subjected to significant reforms. The tax rates have been revised and tax laws have been modified. Since April 1, 2005 many State Governments in India have replaced the sales tax with VAT. Indian Tax Structure After Independence The period after Independence was quite challenging for the tax planners. A huge black economy set in both due to Second World War and the increase in economic activity after independence. Savings and investment were encouraged through the various taxation laws by the way of incentives. There was a need for generating huge amount of revenues to fund the economic growth of the country. The tax department took great care to plan the tax structure not only with the aspect to widen the income tax base, but also to look for alternate taxes and to eradicate tax avoidance . The department was severely tested due to the high volumes of work. Some of the prominent taxes that came into existence were: †¢ †¢ †¢ †¢ †¢ †¢ Business Profits Tax (1947) Capital Gains (1946-48 to 1956) Estate Duty (1953) Wealth Tax (1957) Expenditure Tax (1957) Gift Tax (1958). To check the growth of black money, high denomination notes were demonetized in 1946. The Income tax Act was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started across the world in the second half of 1980s found its way into India. As part of its policy of liberalization, India introduced tax reforms in the 1990s. The reforms introduced in the Indian tax structure are different in comparison to other countries. The tax reforms in India took place independent of interference from any external multilateral agency unlike some other countries. But the tax reforms took place in such a way as to ensure its adherence to the prevailing International trends. During the initial stages of reforms, the restructuring of the tax structure took place with a view to increase savings and use the increased savings towards investment, to bring in equitable distribution of income and to rectify the disparities due to oligopolistic market that existed due to co existence of both private and public sector. The tax structure reform in India can be used as an example for many developing countries that are in the same path of development, due to the large size of the country and the disproportion in the socio economic condition across the country. Direct Tax Direct tax is the tax which is charged directly on the tax payer. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from ones salary. Direct Taxation in India Direct taxation in India is taken care by the Central Board of Direct Taxes (CBDT); it is a division of Department of revenue under Ministry of Finance. CBDT is governed by the revenue act 1963. CBDT is given the authority to create and control direct taxes in India. The most important function of CBDT is to manage direct tax law followed by Income Tax department. In India the tax structure is divided amongst the central government and state government. The central government levies taxes on income, custom duties, central excise and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. Local civic bodies levy tax on properties, octroi etc. Capital gains tax, personal income tax, tax on corporate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the basis of residential status and not on the basis of citizenship. The assessee are charged based upon the following factors †¢ †¢ †¢ Resident Resident but not ordinary resident. Nonresident. Direct Taxes Before Reform They had a major impact on economic policies, creation of savings and the trend of investment. There was no proportion in terms of the impact of direct taxes on the economy and there relative share in total tax revenues. The system of direct taxes was very much complex and inefficient because of the combination of high marginal rates of personal income and wealth taxation and high rates of corporate profits. The corporate tax was pretty high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not taxable. Ministers, MPs and other high ranking government officials get government allocated accommodation, where the charges are pretty less in comparison to the prevailing market rate. Growth in Direct Tax collection during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, while Personal Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-down and substantial relief to noncorporate taxpayers, direct tax collections exceeded the previous years collection by about Rs. 26, 000 crore. Growth In Direct Tax Collection During The Financial Year 2009-2010. The net direct tax collections grew by 5. 77 per cent during the first two months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the same time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall refund outgo during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61. 7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A company has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed and assessed separately in the hands of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their individual hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company. Taxable Corporate Income The tax levied on a company’s income is based on its legal residence. Companies of Indian origin are levied tax in India, while International companies are levied tax on earnings from their Indian operations. For International companies’ royalty, interest, gains from sale of capital assets within India, dividends from Indian companies and fees for technical services are all treated as income arising in India. Tax On Distributed Profits Till 1997, a company was not required to pay any income tax on the amount of dividends declared, distributed or paid by such company. But such dividend was included in the income of the shareholders under the head income from other sources. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The domestic company would be required to pay additional income tax on any amount declared, distributed or paid by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such additional income tax shall be payable @ 10 per cent of the amount so distributed. Even if no income tax is payable by the company on it total income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for deposit of additional income tax: Such additional tax will have to be paid by the principal officer of the domestic company within 14 days from the date of: a) Declaration of any dividend. b) Distribution of any dividend. c) Payment of any dividend, whichever is earlier. Additional income-tax is not allowed as deduction: The company shall not be allowed any deduction on account of such additional income tax under any provisions of the income tax act. Indian Budget 2008 Indian Corporate Taxation Minimum Alternate Tax To wipe out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the book profits be increased by an amount of DDT paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account. Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend received by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distributed/paid by C1, to calculate DDT, if the dividends so received by C1 had been scrutinized to payment of DDT by C2. At the same time C1 must not be a subsidiary of any other company. Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any sum paid for scientific research to a domestic company doing scientific research and development. To remove multiple deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of 150 per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in allay with the provisions of the Income Tax Act. Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the following year. India has adopted the residential form of tax system. It means tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. Residential Status An individual is resident in India if he is in India in the tax year for: †¢ †¢ †¢ 182 days or more; or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a visit to India; and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an aggregate of 365 days or more during the four years preceding the tax year. An individual who does not satisfy the above conditions is a non-resident. A resident is not ordinarily resident in India in any tax year if he: †¢ †¢ †¢. Has been non-resident in India in nine out of the 10 previous years preceding that year: or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Taxability based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into five categories. The income that falls within the tax component is disclosed in line with rules for a particular head and then cumulated to determine the aggregate income to be taxed. But losses under certain categories cannot be cumulated with income gained under other categories. Salaries: It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received. Income From House property: It involves income earned by renting residential and commercial property. Only two authorized deductions are allowed while calculating income. Profits And Gains From Business Or Profession: It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains: It deals with gains due to transfer of assets. The duration of holding determines the classification of the asset, which then decides the method of taxation. Capital assets held for 36 months (12 months in case of shares/securities) are taken as short term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources: It is the remaining category of income and takes care of all income not covered by any category. Foreign Nationals The tax law in India allows for exemption of income earned by foreign nationals for services provided in India, under certain condition: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Remuneration from a foreign enterprise not conducting any business in India, provided the individuals stay in India does not exceed 90 days and the payment made is not deducted in computing the income of the employer; Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days; Remuneration of foreign diplomats, consular staff, trade officials and their staff and family; and Income of an employee or consultant of a government approved foreign charitable institutions. Payment from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or consultant of a government approved foreign charitable institutions. India Budget 2008 Personal Taxation Basic Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property ownership benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate. Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories: †¢ †¢ †¢ †¢ †¢ †¢ A Company. A Hindu undivided family. An Association of Persons or a Body of Individuals. Non corporative taxpayers. A dead person’s legal representative, the executor or administrator. A non resident’s agent. For a Hindu Undivided Family the tax is considered on the income derived from joint family collections. But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax according to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. According to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen. For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are: †¢ †¢ †¢ †¢ †¢ †¢ Residence like guesthouse, residential house, urban farmhouse and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes. Urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. Indirect tax Charge levied by the State on consumption, expenditure, privilege, or right but not on income or property. Customs duties levied on imports, excise duties on production, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of indirect taxes because they are not levied directly on the income of the consumer or earner. Since they are less obvious than income tax (because they dont show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive measures because they are not based on the ability to pay principle. Indirect Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely irrational between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes. But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the centre like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like passenger and goods tax, electricity duty and octroi when taken together did not present a rational system. Indirect Taxes Post Reforms †¢ †¢ †¢ Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty), manufacture (Excise duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state (Sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax). In the present scenario corporate would have to analyze the tax cost involved in a transaction, have enough backup documentation to support their tax positions and keep looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance there has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008. The general rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 1962 at a time when the â€Å"License Quota Permit Raj system existed in the country. It came into existence to check illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the exchange rate of the country. Customs duty on goods imported or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to inform the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or inland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged. Basic Duty As the name suggests, it is the normal duty charged under the Customs Act. Additional Duty This duty is levied under section 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product manufactured or produced in India. Anti Dumping Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry. This economic phenomenon is called dumping. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such articles provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with Most Favored Nation Status cannot be charged dumping duty. India Budget 2008 Custom Duty †¢ †¢ †¢ The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced. For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. Double Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as double taxation. It generally takes place due to the overlapping of the tax laws and regulations of different countries. Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the inclusion of the same income in the total world income, which forms the tax base of the country where he resides. To effectively deal with the problems related to double taxation, Central Government, under Section 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing release or by providing credits for taxes paid in one of the countries. Under Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways: Double Taxation Relief In India Double taxation relief in India is of two type’s Unilateral relief and Bilateral relief. Unilateral Relief Under Section 91, Indian government can relieve an individual from burden of double taxation, irrespective of whether there is a DTAA between India and the other country concerned or not, under certain conditions. Cases where a person enjoys double taxation relief as per the unilateral relief scheme are: †¢ †¢ †¢ †¢ If the person or company has been a resident of India in the previous year. If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax treaty Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entering into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India. Excise Duty Central excise duty is an indirect tax which is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is manufacture and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term excisable goods means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term manufacture refers to any process †¢ †¢ †¢ Related or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Three different types of Central Excise Duties exist in India. They are listed below: Basic Excise Duty In India Excise Duty, imposed under section 3 of the ‘Central Excises and Salt Act’ of1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the ‘Additional Duties of Excise Act’ of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act. This tax is shared between the Central and State Governments and charged instead of Sales Tax. Special Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually collected during the relevant financial year. India Budget 2008 Excise Duty †¢ †¢ †¢ †¢ †¢ The general rate of CENVAT has been brought down from 16 per cent to 14 per cent. The CENVAT on many goods like cars, writing paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and purification devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged tender coconut water, tea and coffee mixes, specified refrigeration equipment, etc have been exempt from excise duty. For packaged software the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. Permanent Account Number (PAN) Permanent Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the Social Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification number. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to avert any sort of tax evasion by tax payers. Apart from keeping a track on the various financial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while opening an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned. The PAN follows the following structure – XXXXX1111X. The first five characters are letters; the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesn’t follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ C Company P Person H Hindu Undivided Family (HUF) F Firm A Association of Persons (AOP) T AOP (Trust) B Body of Individuals (BOI) L Local Authority J Artificial Juridical Person G Government In addition, the fifth character of the PAN is the first character in the surname of the assessee. Though PAN is generally issued to individuals to keep track of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. Generally, each state follows its own sales tax act and levies tax at various rates. Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and recover the tax from the purchaser. Generally, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, luxury items (like cosmetics) are levied heavier sales tax rates. Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the interstate sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the movement of the commodities commences. However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The practice of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs: †¢ †¢ †¢ †¢ †¢ 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependent) are applicable for petroleum products, tobacco, liquor etc. Service Tax in India Constitutional Provision Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule VII divides this subject into three different sections †¢ Union list (only Central government has power of legislation). †¢ †¢ State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government. Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. The Director General (Service Tax) is in charge of the department and his role and authority are: †¢ †¢ †¢ †¢ .

Gender Roles in Shakespeare Plays

Gender Roles in Shakespeare Plays To answer this question I will refer mainly to As You Like It and Twelfth Night. As well as the texts of the two plays I will also refer to two stage productions Filters production of Twelfth Night at the Lowry in Manchester (2010) and the West Yorkshire Playhouses As You Like It in Leeds (2010) and films of the plays by Nunn and Branagh. Critical writings by Terry Eagleton, Valerie Traub, Jonathan Bate and Sean McEvoy will also be referred to. Debates around the social construction of gender have become ubiquitous in the study of the social sciences over the past fifty years. Postmodernism, Poststructuralism, Feminism and Queer theory have all favoured the argument that humans are culturally constructed rather than biologically determined. This theoretical shift has had a great impact on literary criticism and on our resultant understanding of canonical works. Shakespearean plays which had formerly been read as deterministic in their tone have been re-read in a new light as a result of widespread scepticism towards cultural practices which serve to benefit dominant groups. This shift in attitudes has changed irrecoverably the way in which many of the plays are performed. For Valerie Traub this change in the way Shakespeares work is performed is a direct result of a wider scepticism towards discourses which regulate our behaviour into supposedly normative parameters: If directors once felt authorised to manipulate Shakespearean plays to foster conservative interpretations of social roles, todays stage and film productions do so at their peril for audiences increasingly recognize Shakespeares interpretations of gender and sexuality are as complex, various and fascinating as our own bodies and selves. Camb. Comp. p144 Shakespeares plays have therefore become a powerful ally for those who doubt the veracity of the traditional conventions of gender roles, which both embody and sustain the power structures in a patriarchal society. Both As You Like It and Twelfth Night demonstrate in their cross-dressing antics, the ways in which we each recognise and exemplify the conventions of our gender in order to be identified with our gender type. The enduring hold of our gender role is then shown in both plays to be contingent upon the continued recognition and performance of them. Close reading of the subversion of gender expectations in each play demonstrates Shakespeares prescience in questioning a standardised notion of male and female roles if we wish to exist within an egalitarian society. He clearly understood how our formative cultural experiences etch these standardised notions deep within the self, as Terry Eagleton states: The body for Shakespeare is not this crude biological datum but an inseparable unity of fact and value: to be a human body, biologically speaking, is also to be constrained to behave in certain culturally and ethically sanctioned ways, to feel ones flesh and blood inscribed by a set of discursive norms. P.100 So it is that As You Like It and Twelfth Night prompt a certain level of initial discomfort, or a foreign sensation, through the attempts of Viola and Rosalind to break the hold of their gender type. Yet as their new role is embraced and their characters are given the liberty of full expression, the gender divide is visibly diminished, the foreign sensation evaporates and the gap between genders appears in its true light: as a learned performance which can be equally unlearned. Qualities which are stereotypically attributed to a particular gender type are shown to be no more or less prevalent in their binary opposite. This is evident when Rosalind initially decides to go out into the world as a man: Well have a swashing and a martial outside/ As many other mannish cowards have/ that do outface it with their semblances. (1.3.114) She highlights the fact that cowardice is not necessarily a female trait, for there are cowardly males, just as she herself proves that there are bold women. Her recognition that such differences cannot be easily categorised into gender types is indicative of how Shakespeares creates characters which are unpredictable and wavering in the true human sense. The blending of stereotypical male and female characteristics is shown most potently in the transformation, both inside and out, of Rosalind and Viola in their cross dressing antics. Although Orsino isnt aware of it he describes the attraction of this blend of male and female characteristics the allure of androgyny in his assessment of Viola dressed as Cesario: Dear lad, believe it/ for they shall yet belie†¦ and sound/ and all is semblative a womans part. Despite the sense of exuberance in both plays at this questioning of standardised notions of gender, an alternative argument can be made that the cross dressing elements only serve in the end to reinforce the legitimacy of the status quo. Since cross dressing is a traditional plot element of the comedy genre in Elizabethan theatre its inclusion may be said to be obligatory rather than an authorial choice. This would tie in with several other factors in Shakespeares work, which may denote a certain over-eagerness on the part of modern day directors to showcase modern day scepticism towards social convention. When Jacques in As You Like It, versifies the seven ages of man, from cradle to soldiering to senility, he also mentions the female equivalent which is limited to just three: maid, wife and widow. Each of these stages corresponds to a womans marital status at any given time, which is also a central feature of Twelfth Night and As You Like It, where Viola and Rosalind are still primarily conscious of their need to secure a marriage partner, even in their liberated state. The denouement of both plays allows closure for the Elizabethan audience by restoring the women to their rightful place, having passed from stage one to stage two of their restrictive existence. The hiccup of their newfound social mobility, as a result of their gender swap, is overcome through marriage. This argument is perhaps reinforced by the fact that there are only two occasions in Shakespeares plays where men cross dress into women (name the occasions) and on each occasion the men in question are the butt of jokes. If Shakespeares key purpose in including cross dressing as plot elements was to demonstrate the constructed nature of gender roles so as to propose a more egalitarian social order, surely the male gender shift into a female would suggest the same underlying assertion. Traub outlines the important differences in Shakespearean gender swaps: Shakespeare depicts male characters as uncomfortable descending into femininity, while female characters enjoy the elevation of status their temporary manhood permits. P141 camb. There must remain some uncertainty then as to Shakespeares original motives when using cross dressing in his plays, and yet there can be no doubt that it is through her gender shifting and role play that Rosalind exposes illusions about romantic love, showing that the formulaic patterns of love are not to be imitated as they are based upon falsehoods. Rosalinds intuitive understanding of loves flawed promise and her foresight in planning the fate of other characters in the play to their advantage also belies the prevalent scientific theory of the Elizabethan era that females were merely imperfect males. Despite the aforementioned reservations, Rosalinds wisdom and intelligence clearly presents the opposite view of women to that in The Taming of the Shrew, as it shows that the type of woman that one should desire is both wayward and incorrigible. It seems suitable that Shakspeare chooses the auspices of a pastoral green world, (p.140 camb comp.) as a natural setting for Rosalind to experience a temporary release from the strictures of family or culture and question social conventions. The idyllic retreat of the Forest of Arden becomes a place in which new romantic and social possibilities can flourish, often as a result of fundamental subversions of identity and gender. This leads to Rosalind as Ganymede taking the role of instructor in love, directing Orlando on the most productive ways to woo her own female double a real social anomaly! In As You Like It and Twelfth Night, disguise in the form of cross dressing, becomes both a means of self-discovery and a mechanism to highlight the injustice of organising a society based on stereotypical expectations. This change in their character as a result of imagining themselves as male highlights the nature of role play both in performance and in real life, as Eagleton suggests, every self-presentation is for Shakespeare a kind of play acting.p.90 That is not to say that such role-play doesnt have a positive transformative effect. The freedom of expression so often denied to women is embraced by both Viola and Rosalind, and used to better their own situation and that of others. In The West Yorkshire Playhouses performance of As You Like It the play was kept in period but the adaptation of the text and the interpretation of character were notably contemporary. The text was not treated like a sacred tome as some productions have done to their detriment, but was chopped and changed to create the comedic effect the play should strive for. The resultant atmosphere of unpredictability was enhanced by the subtle use of music, which often set up dramatic cues in scenes of great emotion or drama. These musical shifts from one mini-narrative to another, coupled with a set which made the audience aware that the forest is a dramatic illusion, created the sensation that we were experiencing several smaller plays within a large play. This framing of mini-narratives, where characters were forced to adjust their behaviour according to their circumstances throughout the play, made the dilution of gender roles far more acute as a suggestion of our social constructedness, rat her than being merely a comedic plot element. Rosalind assisted greatly in this effect by shifting ably between her vulnerable self and the masquerade character of Ganymede. These fluid switches, which went largely unnoticed, demonstrated the way that we expect specific semiotic mannerisms and figures of speech commensurate with binary gender roles, learnt through observation in our formative cultural experiences, in order to recognize someone as male or female. These shifts from Rosalind to Ganymede were so natural and convincing that Orlando often seemed in danger of loving Rosalind as Ganymede as much as he loved Rosalind herself. The ensuing confusion created a genuine tension in his exchanges with Ganymede and allowed the audience to see him wrestling with his own sexuality, at the same time as attempting to prove to be a worthy suitor. Orlandos internal struggle brought to the fore the way in which the play allows subconscious homosexual urges to be sublimated by directing them towards a woman dressed as a man. The homosexual connotation would have been even more acute in Shakespearean performances when those urges would have been channelled towards a male actor playing a female character who is then disguised as a man. The production conveyed this tension in the text convincingly and allowed the audience to get the full flavour of how Shakespeare may have been expressing desires which he felt within himself. Branaghs As You Like It : Filters production of Twelfth Night was a showcase for the plasticity of Shakespeares plays, demonstrating how they can be moulded to suit the level of inventiveness and the mood which the director wishes to convey. Although the political and social messages were tuned low, the plays exuberance and wild inventiveness overcame any tentativeness which those expecting a more traditional interpretation may have been feeling. The only problem with the productions anarchic nature was the small cast, which meant it was much easier to lose track of the narrative and the characters with many of them doubling up. Trevor Nunns film version of Twelfth Night tends to play down the plays suggestions about gender roles and its homosexual overtones, using glances and actions alone to refer towards the gay and lesbian subtext. Despite this subtlety the films setting in a 19th century rural Illyria, which is given a melancholy wistful air through the music of Feste, allows the divide between genders to be expressed in an extreme fashion when Viola makes her switch, through the extreme resultant changes in her clothing and social attitudes. The period choice allows Viola to fully express the scale of the journey she must make in her transformation, as well as the dangers that may await her in doing so, when she is shown in silhouette binding her breasts and putting on mens clothing to become Cesario. Her transformation indicates that she intends to disguise herself not as a boy, but as a eunuch in order to shield herself entirely from all manner of sexual threats. To ward off such dangers she must als o relearn her most basic actions in a male form, walking and yawning, as well as new skills such as fencing and developing a carefree male etiquette which is most clearly demonstrated in her comedic attempts to converse with Orsino whilst he bathes. Since Feste is given the voiceover in both the prologue and epilogue he is given an almost omniscient presence, apparently knowing all ends in each scenario. His god-like aura seems to tie in well with the texts awareness of the fragility and vulnerability of the possibilities of happiness, as he fully anticipates only the partial fulfilment of each characters desire, even in a best case scenario. This is most evident in the plays central plot in which Violas liberating transformation into a male, allows her a newfound power of personal expression which she must in the end relinquish to take her place with Orsino.

Prejudice: We Can Change the World :: social issues

Prejudice: We Can Change the World When a person hears the word prejudice, he or she might think it only refers to the racial prejudice often found between those with light skin and those with dark skin. However, prejudice runs much deeper than a person's color. Prejudice is found between gender, religion, cultural and geographical background, and race. People have discriminated against others based upon these attributes from the beginning of time. Prejudice has become a complex problem in our society today and much of our world's history is based upon such hatred. In the 1600's, white men used Africans as slaves and treated them as if they were not human. "Colored" people were not even allowed to use the same drinking fountains as white people until the mid-1900's. Hitler and his men killed over five million people because they were Jewish or were not their definition of "normal." The Ku Klux Klan exists today and openly professes its hatred towards Jews and colored people. Our society is riddled with such hatred based upon peoples' beliefs and origins and it seems millions are fighting each other for no relevant reason at all. I do believe that we can greatly reduce the amount of prejudice in our world today, yet I do not think that it will ever completely go away. Society has seemingly come to except all races, religions, and genders, and supposedly has achieved "political correctness," yet there will forever be individuals who discriminate based upon these issues. These individuals often form large groups that recruit new members to enforce their hatred of those with a certain religion or skin tone. Obviously, no one can tell these people that they cannot have their own opinions or beliefs, for they have the right to hate whomever they like. However, I believe we need to raise our children to accept all people, no matter what god they do or do not believe in or what color skin they may have. If children are raised around people who are not the same as they are, then they will most likely not think anything different of people who do not look the same as them or believe what they believe. If we raise our children to believe all people are equal from the start, then prejudice will slowly disintegrate over time. We, as the human race, need to focus on not judging people before we know them for who they are.

Othello And Desdemona :: Literary Analysis, Othello and Desdemona

Obsidian and Alabaster: Othello and Desdemona Othello and Desdemona’s marriage was doomed from the start. Even considering the racial nature of the marriage, his lack of a constant home, and the improper method of his courting, there is another reason why their marriage would never have worked. Othello’s label of Desdemona prevents him from considering her a person. He thinks of her instead as superior to himself in every way, to the point that she is a god. Her race, beauty, and status make her godly in his mind. Because Othello thinks of Desdemona as â€Å"Alabaster†(5.2.5) he will never consider her capable of responding to his love. Because Othello is at his wit’s end when he refers to her as â€Å"Alabaster†, he is speaking out of his heart. After Othello reads the letter from Venice, he begins to speak in less cohesive manner. For instance the line, â€Å"Pish! Noses, ears, and lips. Isn’t Possible? Confess! Handkerchief! O devil!†(4.1.42) contains none of Othello’s former eloquence. He begins to speak with word association, rather than in complete sentences. For instance, the word â€Å"confess!† brings up the word â€Å"Handkerchief!†, and â€Å"devil!†. Because Desdemona, the handkerchief, and the sense of maliciousness were on his mind so much, he begins to express with abstract words and ideas instead of sentences. Although this makes his lines harder to read, they show us what he is constantly thinking of. Instead of clear and concise lines, they are a torrent of his true feelings. Therefore when he describes Desdemona as â€Å"Alabaster†, we can be sure it is his inner picture of her. Alabaster’s beauty gives you an idea about his feelings of bodily inferiority to her. Alabaster is a naturally beautiful stone, used by ancient Egyptians and Chinese to make statues and vases. This word choice gives the reader a sense of his feelings of inadequacy to Desdemona. He is never said to be ugly, on the contrary, he is described as â€Å"far more fair than black†(1.3.291). He must have felt some sensitivity about his physical appearance. In contrast, he describes her face as â€Å"fair as Dian’s visage†(3.3.389), Dian most likely being the god of healing in Celtic mythology. This implies both beauty and health. He then goes on to say â€Å"begrimed and black as mine own face†(3.3.390). Othello superimposes her clean and young white face with his grimy old black face. The fact that he believed her to be unfaithful with Cassio further proves his insecurity.

Post-Traumatic Stress Disorder Essay example -- Post-traumatic stress d

There are hundreds of different kinds of psychiatric disorders listed in the Diagnostic and Statistical Manual of Mental Disorders, 4th ed. (DSM-IV). One of them is called Post-traumatic stress disorder (PTSD). Based on the research, post-traumatic disorder usually occurs following the experience or witnessing of life-threatening events such as military combat, natural disasters, terrorist incidents, serious accidents, or violent personal assaults like rape (Harvard Women’s Health Watch, 2005). The purpose of this paper is to discuss the risk factors, pathophysiology, clinical manifestation, diagnostic criteria and tests, treatment, prognosis and future research and approaches to treat this psychiatric illness of post-traumatic stress disorder. Risk Factors As to all other kinds of disorders, determining the risk factors is a major influential aspect of a person’s life in exposing herself to such diseases and illnesses. The factors that put people at risk for post-traumatic disorder are having a history of physical, emotional and sexual abuse. In addition to that, people who have been abused as children or who have had other previous traumatic experiences at a time in their lives are more highly to develop the disorder (Harvard Women’s Health Watch, 2005). Other risk factors that contribute to PTSD include motor vehicle crashes, disasters, torture, and comorbid substance abuse (Miller, 2000). The most common precipitating events for PTSD in women were rape and physical assault. For men, physical assault and other traumas were the most prevalent. However, both genders are at heightened risk for PTSD when it comes to motor vehicle accidents. These are the major risk factors people may face that predict the likelihood of post-traumatic stress disorder to occur. Furthermore, according to Harvard Women’s Health Watch 2005, people do not necessary have to encounter the traumatic events directly in order for PTSD to develop. Pathophysiology Until now, there has not been a definite understanding of how post-traumatic stress disorder occurs in the brain. The exploration into its pathophysiology is fairly recent. However, there is research around it discussing about PTSD’s pathophysiology and coming to a complete understanding. In a normal person without the disorder, a stress hormone, adrenaline, releases from the body and prepares it to flee o... ...ive therapy is say to process â€Å"the strengthening of a cognitive plan that can guide thinking and behaviour in future potential encounters with trauma†¦,† (Wells & Sembi, 2004, p. 308). Future research also includes postmortem brain studies because it is significant in understanding psychiatric disorders to the neurobiology level (Soboslay, Martin, & Kleinman, 2004). Scientists are attempting to determine which treatments work best for which type of trauma. Works Cited Thomas Miller, Assessment of Life Stress Events: the Etiology and Measurement of Traumatic Stress Disorder International Journal of Social Psychiatry, Vol. 38, No. 3, 215-227 (1992) J Behav Ther Exp Psychiatry. 2004 Dec ;35 (4):307-18 15530845 (P,S,E,B) Metacognitive therapy for PTSD: a preliminary investigation of a new brief treatment. [My paper] Adrian Wells, Sundeep Sembi Deep-Soboslay A, Martin CE, Kleinman JE. The development of a posttraumatic stress disorder brain collection. Psychiatry. 2004 Winter;67(4):416-8. Harvard Women's Health Watch http://www.health.harvard.edu/newsletters/Harvard_Womens_Health_Watch_resources.htm Diagnostic and Statistical Manual of Mental Disorders, 4th ed.

Participant Observation and Grand Theory Essay

Bronislaw Malinowski, with his ground-breaking field work of the Trobriand Islander community in the beginning of the 20th century still today counts as a pioneer, if not the founder of the British Social Anthropology. In his famous book Argonauts of the Western Pacific. An Account of Native Enterprise and Adventure in the Archipelagos of Melanesian New Guinea that was first published in 1922 he develops an elaborate methodological framework for ethnographical research, also known as ‘participant observation’. This method will highly influence the anthropological way of approaching its field of study and hence its theoretical landscape from then on. Looking at Malinowski’s description of the clan system of the Trobriand community, his descriptive and specifying style of formulation becomes apparent: â€Å"Each of the four clans has its own name: Malasi, Lukuba, Lukwasisiga, Lukulabuta. (†¦) There are special combinations of the clan names with formative roots, to descrive men and women and the mixed plurality belonging to the same clan: Tomalasi – a Malasi man; Immalasi – a Malasi women; Memalasi – the Malasi people (†¦). Near the village of Laba’I, on the northern shore of the main island, there is a spot called Obukula, which is marked by a coral outcrop. Obukula is, in fact, a ‘hole’ (dubwadebula), or ‘house’ (bwala); that is to say, one of the points from which the first ancestors of the linage emerged. † (Malinowski 1929: 496 f. , italics in original) This very nuanced and case specific example of the material gained from his methodological approach gives rise to the question if Malinowski’s heritage of participant observation has forever distanced Anthropology from bringing forward grand theories? To be able to consider and discuss this question, it is important to first define what Malinowski circumscribed when he laid out his dogma for ethnographical research by the term participant observation. Secondly, a closer inspection of the dictum ‘grand theory’ is indispensable for our purpose and will be clarified in the second section of this essay. Subsequently, we will look at these two concepts and their relationship to one another in section three in order to approach the question whether Anthropology can be viewed as a science able to produce grand theories. I. Participant observation In the foreword to Argonauts of the Western Pacific Malinowski states that he has â€Å"lived in that [Trobriand Island] archipelago for about two years (†¦), during which time [he] naturally acquired a thorough knowledge of the language. [He] did [his] work entirely alone, living for the greater part of the time right in the village. † (1966: xvi). This statement already contains the essence of participant observation in fieldwork. The hallmark of this methodological way of collecting data is the immersion of the researcher into her or his field of study over a long period of time and the personal part taking in the interactions of the people in the community studied. When Malinowski defined this new approach of ‘first-hand’ observation he broke with the, at that time prevailing tradition of ‘armchair’ ethnography. In this prior approach, ethnographers compiled data gained from historical sources to deduce theories about certain aspects of a usually ‘native’ community (Osterhoudt 2010). One of the main contributions of Malinowski’s new method to anthropological theory was that by participating and observing behaviour in the sample community he found out that a discrepancy between actual behaviour and narrative statements exists. â€Å"The smoothness and uniformity, which the mere verbal statement suggest as the only shape of human conduct, disappears with a better knowledge of cultural reality. † (Malinowski 1979: 83). This discovery in itself already composes a point of criticism towards the preceding ethnographical ‘arm-chair’ approach to data collection and evaluation. Even though participant observation is based on a seemingly broad and intuitive research design, it would, however, be incorrect to assume that this approach would be free of any directive principles on how to collect relevant data. Therefore, Malinowski describes how first, the researcher must â€Å"possess real scientific aims† (Malinowski 1966: 6) and be familiar with the theoretical background of anthropology. Further, the researcher should live in the field among the natives all by herself/ himself, and lastly the researcher has to stick to special and strict scientific methods, such as drawing â€Å"tables of kinship terms, genealogies, maps, plans and diagrams† (idib. 1966: 10) to collect, prepare and record her/his data. The previous example of the clan system provides a sense of the detailed and case specific information that is obtained by the application of participant observation. Besides the kind of the data collected, it should also be looked at the area of research and Malinowski’s suggestion of the subject to be studied. He proposes that the â€Å"field worker observes human beings acting within an environmental setting, natural and artificial; influenced by it, and in turn transforming it in co-operation with each other. † (Malinowski 1939: 940). Thus, he focuses on the individual as a starting point and its relation to, and mutual dependence on a social group. The inquiries of a researcher will hence have to include a â€Å"specific study of the individual, as well as the group within which he has to live and work. † (idib. 1939: 950). The collective life within that group or society is widely to be seen in certain types of activities, ‘institutions’ such as the â€Å"economy, education, or social control and political system in place† (idib. 1939: 954). These institutions, as he points out, can be seen as a fruitful base to investigate the individual’s motives and values and they will provide â€Å"insight into the process by which the individual is conditioned or culturally formed and of the group mechanisms of this process. † (idib. 1939: 954). II. Grand Theory In the following, the dictum ‘grand theory’ will be specified and by doing so distinguished into two different tendencies of understanding the concept. Wiarda (2010) defines a grand theory in his book Grand Theories and Ideologies in the Social Sciences as â€Å"those large, overarching explanations of social and political behavior—liberalism, Marxism, socialism, positivism, corporatism, political culture, institutionalism, psychoanalysis, rational choice theory, environmentalism (Jared Diamond), sociobiology, and now chemistry and genetics—that give coherence to the social sciences, help us to organize and think about change and modernization, and give us models to understand complex behavior. † (Wiarda 2010: x) This definition of grand theory as an ‘overarching explanation’ is in line with Anthony Good’s (1996) understanding of a ‘generalizing science’ that produces â€Å"universal, descriptive and predictive laws† (idib. 1996: 34). Here a grand theory is understood as a theorem providing a universal and structural framework that gives meaning to particular and individual phenomena ‘on the ground’. In this process the â€Å"importance of the local and the contingent, (†¦) the extent to which our own concepts and attitudes have been shaped† (Skinner 1985: 8) builds also a part of the universal framework. The second tendency to conceive the idea of grand theory goes a step further and is mainly characterized by C. Wright Mills application of it. He vigorously criticised the concept in his book The Sociological Imagination (1959): â€Å"The basic cause of grand theory is the initial choice of a level of thinking so general that its practitioners cannot logically get down to observation. They never, as grand theorists, get down from the higher generalities to problems in their historical and structural contexts. This absence of a firm sense of genuine problems, in turn, makes for the unreality so noticeable in their pages. † (idib. 1959: 33) As this quote shows, Mills’ understanding of a grand theory goes beyond our first definition. In this second understanding Mills implies that scientists generating grand theories are engrossed in their endeavour to build abstract, normative and all-embracing frameworks and thus neglect the study of the ‘meaning’ behind their constructs. The individual with its particular values and interpretations, as well as variety on the scale of the actual area of research fall behind. III. Participant Observation and its relation to Grand Theory Taken the just outlined conception of grand theory influenced by Mills and putting it in relationship with Malinowski’s methodology of participant observation, the answer to our question whether or not Malinowski’s heritage barred the way of Anthropology to ever produce grand theories appears unambiguously to be ‘yes’. Participant observation in its very nature is close to the individual and aims to explore, over a long period of time, which social and cultural forces influence the human being in a specific setting. Therefore, with regards to Mills conception of grand theory, Anthropology has a birth defect called participant observation that will always prevent it from producing highly abstract grand theories, which stand in no relation to the circumstances from where they were deduced from. A closer look reveals that Malinowski’s understanding of the anthropological formation of theory aligns with Mills criticism towards highly abstract grand theories: â€Å"It would be easy to quote works of high repute, and with a scientific hall-mark on them, in which wholesale generalisations are laid down before us, and we are not informed at all by what actual experiences the writers have reached their conclusions. (†¦) I consider that only such ethnographic sources are of unquestionable scientific value, in which we can clearly draw the line between, on the one hand, the result of direct observation and of native statements and interpretations and on the other, the inferences of the author, based on his common sense of psychological insight. † (Malinowski 1966: 3) Here Malinowski differences between two approaches of data processing. One approach leads to mere ‘wholesale generalisations’ and the other approach also includes the ‘actual experiences’ the researcher faced on the local level that explain on what assumptions and observations her or his generalizations are based on. He hence supports the notion of Anthropology as a science of producing generalisations, as long as they are comprehensible and in direct relation to the reality on the ground. Malinowski’s ethnographies exist to a vast amount of descriptive details that are very specific to certain social groups or individual preferences and he has hence often been criticized as an ‘empiricist’ (see Firth 1957). Also, one could argue that his attempt to put his findings in a neat structured box with columns, as he has done in his article Group and Individual in Functional Analysis (1966) seem rather compelled. Nevertheless, he was able to provide social science with universal and generalizing frameworks on, inter alia, on how social institutions function in relation to society. He states that â€Å"social institutions have a definite organisation, (†¦) they are governed by authority, law and order in their public and personal relations, while the latter are, besides, under the control of extremely complex ties of kinship and clanship. † (Malinowski 1966: 10). Malinowski’s suggestion to use institution as a starting point for social and cultural analysis has â€Å"produced integrated descriptions instead of loosely classified catalogues of traits, and has stimulated the fuller recording of case material from actual behavior as a supplement to the listing of ideal patterns. † (Murdock 1943: 443). Following Malinowski’s ethnographic method and theory construction therefore aims to create a firm framework of the â€Å"social constitution† that â€Å"disentangle[s] the laws and regularities of all cultural phenomena from the irrelevances. † (Malinowski 1966: 10f. ). His approach is thus far more that only an accumulation of meaningless observations of an individuals life in a very specific society. Considering these arguments, Malinowski approach can, indeed, be seen as congruent with our first tendency to understand grand theory. The answer to our initial question should hence be that Anthropology is a science that can certainly produce grand theories in the sense of generalized frameworks and universalistic theories, without neglecting the importance of the â€Å"local and the contingent† (Skinner 1985: 12). Furthermore, Anthropology can be viewed as an established science with its own field of study being the human being and its social group as well as their mutual dependencies and influences. â€Å"Anthropology stands in a clear relationship to the other basic science, because it is concerned with studying phenomena at one clearly discriminate level vis-a-vis those other sciences. † (Good 1996: 32)