Positive Thinking in Romeo and Juliet Essay - 761 Words

Have you ever been in a bad situation where the only thing you can think about is the negative things? It happen to many people because it is so much easier to point out the bad then be thankful for the good. Just like how people say its easier to see the flaws in someone rather than their strengths, its the same concept. And there are many different things you should see it in. Books, movies, people, school, and just life in general. But if you can just start to see the good in things then it becomes easier and easier to see. And one of the most legendary, tragic plays of them all still has some positive things in it. Even if like I said they are a little are to find! There are possibly more positive things you could get out of Romeo and†¦show more content†¦Next, the second positive thing that came from Romeo and Juliet is that they were able to find out how much people cared about them because of what they were willing to do. One of the biggest examples of this is Friar L awrence. He was the one that married them even though he could get in really big trouble for doing that. And after Romeo was exiled he hid and counseled Romeo so that he could see Juliet that night. On pg. 881 lines 155-159 Act III scene iii Friar says to nurse, concerning Romeo and Juliet, saying, â€Å" Go before, nurse. Commend me to thy lady. And bid her hasten all the house to bed. Which heavy sorrow makes them apt unto. Romeo is coming.† That is the friar explaining the plan for Romeo to see Juliet that night before he is banished. Then he counseled Juliet after her dad told her she was going to marry Paris. He even came up with the plan to make it so Romeo and Juliet could be together. He clearly played a huge role in the play and did many things for them because he loved and cared for them. Another person that knew about all the secrets between the kids and their families was nurse. And she kept the secret for a long time going along with it. But towards the end of t he play she got selfish and turned on Juliet. Finally, the last positive thing that came of Romeo and Juliet is that the two families stopped fighting. The whole play was formed around the fact that Romeo and Juliet couldn’t be togetherShow MoreRelatedPositive Messages about the Human Spirit in Romeo and Juliet Essay570 Words   |  3 PagesThroughout Romeo and Juliet by William Shakespeare the story is often considered a tragedy. However the story is also considered the greatest love tale of all time. Love is viewed as a positive thing, so there must be a reason why the story connects to humans who have a good and bad side. Also that there might possibly be several positive themes displayed in the passage. There are three major positive messages about the human spirit provided in the tale, one is hope, the second is love and the thirdRead MoreWho is Responsible for the Death of Romeo and Juliet?737 Words   |  3 PagesIn the play Romeo and Juliet there are lots of events that lead to the death of the two main characte rs. There are many people responsible for the death of Romeo and Juliet and some of these characters are Tybalt, Capulet and Friar Lawrence. In the play, Tybalt has a large influence on the death of Romeo and Juliet. He helps contribute to their deaths because he kills Mercutio and Romeo in turn kills Tybalt which causes Romeo to be banished from Verona. Then Juliet tells â€Å"Romeo is banished!†Read MoreRomeo And Juliet Character Analysis845 Words   |  4 Pagesare cast upon them ; Or at least that’s what audiences have been told about Romeo and Juliet. In Shakespeares The Tragedy of Romeo and Juliet , the families of both Romeo and Juliet are described as â€Å"both alike in dignity† ( Prologue .1. ) , but with dignity comes maturity. The immature feuds between the Capulets and Montagues lead to a fatal miss-happening between the two children. The choices in which Romeo and Juliet make , lead to the ending of their own lives. Critics argue that the endingRead MoreUnconditional Love In Romeo And Juliet938 Words   |  4 PagesShakespeare’s tragedy, Romeo and Juliet, Shakespeare creates a story based on a pair of star-crossed lovers and how their irrational thinking and their unconditional love for one another results in their marriage after only one day of knowing each other, as well as a devastating tragedy at the end. Set in Verona, Italy, the rivalry of two families, the Capulets and the Montagues, causes tension between the families and the love between Romeo, who is a Montague, and his lover Juliet, who is a Capulet.Read MoreRomeo And Juliets Influences Of Romeo And Juliet716 Words   |  3 PagesRomeo and Juliet decisions were based on outside influences such as their parents and love interests. For example, Romeo only met Juliet because he went to the Capulet’s feast to see Rosaline. Also Julietâ€⠄¢s mother was persistent on her becoming married and pregnant, so that could have led to her instantly marrying the first cute boy she sees. Some other relationships Juliet and Romeo had were with the nurse. The Nurse was Juliets only companion, and trusted advisor. She gave Juliet the news aboutRead MoreRomeo And Juliet Tragic Hero1306 Words   |  6 PagesIn Shakespeare’s classic play, Romeo and Juliet, the prologue refers to the title characters as â€Å"star-cross’d lovers† with a â€Å"death-mark’d love†, showing that the two are doomed from the start (Shakespeare 3). Being from two opposing families that are in a never-ending feud, Romeo and Juliet s love is forbidden. However, throughout the novel, the lovers defy their parents and pursue their fast-forming love with the help of supporting characters, such as Friar Lawrence, who are seemingly presentedRead MoreA Comparison: Friar Lawrence vs the Nurse Essay835 Words   |  4 PagesA Comparison: Friar Lawrence VS The Nurse Thesis: Both Friar Lawrence and The Nurse are loyal to Romeo and Juliet (respectively), they have defended, protected and have helped upkeep their well being, but do not always make decisions in their best interests, which in fact lead to both of their demises. In Romeo and Juliet, a story where two lovers are destined to be together, but their heritage prevents them, Friar Lawrence and The Nurse are similar to fathers and mothers, wise guardians,Read MoreThe Destruction Of Passion In Romeo And Juliet By William Shakespeare750 Words   |  3 PagesPassion is often seen as a positive impact on one’s live, however passion can be overwhelming and eventually consume your common sense. William Shakespeare shows this in his play â€Å"Romeo and Juliet† through the important conflict between the Montagues and Capulets. The long standing conflict between the rival families - the Montagues and Capulets helped us understand the significant message of the destruction of passion. This is shown through the deaths of Tybalt, Romeo and Juliet throughout the play. Read MoreForeshadowing In Romeo And Juliet Essay1166 Words   |  5 PagesThe Foretellings of Romeo and Juliet When figurative language is used effectively it can be a powerful tool to increase depth and creativity. In William Shakespeares masterpiece Romeo and Juliet, two young teens from feuding families fall in love despite the many obstacles. Foreshadowing is a literary device that Shakespeare uses a lot of in this play. The foreshadowing in this play reveals the overall meanings of the play, helps develop character and increases interest for the audience. To beginRead MoreThe Opening Monologue Of William Shakespeare s Romeo And Juliet1698 Words   |  7 PagesThe opening monologue of Romeo and Juliet gives us background information on the setting, the two main characters Romeo and Juliet, their families, and foreshadows the major conflict of this play that ends in tragedy. During Act I, the play progresses more in depth of the conflict. The brawl in the beginning shows on a small scale a long-lasting repugnance between the two families. It is essential to note that the fight between the Montagues and Capulets explodes first among the servants

Case Study Cat And Mouse - 1182 Words

As a consumer, having knowledge behind the interworking of the economy can only be beneficial in assisting in maximizing savings in cost while simultaneously maximizing our product consumption. The economy tends to be involved in the classic game of â€Å"cat-and-mouse† where one half of the economy, the producers, tries to trap consumers into purchasing their products by over glorifying certain aspects of the product against virtually the same product as another producer, offering slightly lower prices than their competition, appealing to the reported results of market research, etc. In order for producers to continuously gain and control profit outcomes, businesses and corporations alike must know where their breakeven points are, where they can find the perfect compromise between output and input (of resources, labor, costs, price, etc.), as well as their minimum and maximum limits (price ceilings and floors). Producers use these statistics and charts/graphs to help manage their productions and to even help predict future trends based off of previous trends and estimated values shown on graphs. As Dr. Phil said The best predictor of future behavior is †¦ past behavior (Phil, 2013). In the economy, there is a constant cycle between the producers and the consumers (mainly). The consumer purchases products produced by the producers, while the producer uses statistics and charts to map the trends and the potential course of future purchases of the consumer in order to maximizeShow MoreRelatedCase Study Essay582 Words   |  3 PagesCase Study #2 1. Abortion is murder, because murder is intentionally killing an innocent person.   Therefore, abortion is wrong. Explicit premises: a. Abortion is Murder. b. Murder is intentionally killing an innocent person c. Abortion is wrong. Implicit premises: a. Abortion is a crime because it is murder b. Murder is wrong therefore abortion is wrong. 2. The rate of drowning increases with the rate of ice cream eating.   Therefore, ice cream eating leads to drowning. ExplicitRead MoreAnimal Research And Testing : The Importance Of Animal Testing1441 Words   |  6 Pageseighteenth century that true medical advancements had begun to take place. The fields of study initiated by biomedical science, based on animal studies, includes experimental pharmacology, electrophysiology, and modern embryology. The necessity of animals in scientific experiments became increasingly acknowledged, despite the suffering that countless animals endured, eventually prompted a rise in animal studies in medical schools throughout Britain, France, and Germany. On the other hand, from theRead MoreFeeding Behavior in Feral and Domestic Cats Essay1708 Words   |  7 PagesFeeding Behavior in Feral and Domestic Cats During the course of evolution, a species may change drastically. Adaptations in behavior and in physical characteristics are both important to survival. Some behaviors of a species may be learned, while others may be genetically determined. It is likely that most behavior are a combination of genetic makeup and learning. Learned behaviors are essential to survival because they can change to meet the demands an organism’s current situationRead MoreThe Human Of Bone Marrow Transplantation1632 Words   |  7 Pagesby Dr. E. Donnall Thomas in 1990 during his Nobel Prize award, has been crucial for the understanding of bone marrow transplantation (BMT) as a clinical therapy 138. His studies extensively used both mice and dogs as animal models. Other important models used in BMT research are rats, cats, pigs and non-human primates. The mouse is an excellent animal model because of the similarities in physiological and pathological traits that they share with other animals and humans. The field of BMT researchRead MoreThe Physiology, Metabolism, Biochemistry1433 Words   |  6 Pagesforms cyst coccidian in warm-blooded animals, primarily in the Felida – domestic cats (Shannon et al., 2015). The organism also causes a wide range of diseases in different intermediate hosts, ranging from animals, such as mammals and birds to human (Astrid et al., 2000). In human, this parasite poses serious threat by caus ing a disease called Toxoplasmosis (Parasites, 2015). The parasite exits through the faeces of cats. Within the cat’s intestinal epithelium, T. gondii parasite undergoes gametogenesisRead MoreProtein Link Essay1143 Words   |  5 Pagessymptoms. For example, the wild type of SCA1 is a CAG repeat of approximately 3-38 copies without any CAT interruptions. If an individual has 40-50 copies this results in the onset on SCA1 symptoms at 60-70 years of age. Then if an individual has 70 copies of the CAG trinucleotide repeat this results in symptoms in teenage years or early adolescence. If a patient were to have 70 copies with a CAT interruption at the 35th point, this can result in no formation of any SCA symptoms. The expanded seriesRead MoreCriticisms of Victorian Society in Alice’s Adventures in Wonderland by Lewis Caroll1078 Words   |  4 Pagesfalling down the rabbit hole, she is using words like â€Å"longitude† and â€Å"latitude†, when she doesn’t have the slightest clue what they mean. Victorian Education was just memorization and regurgitation of information, rather than absorbing the topic of study. This is clearly represented when Alice is falling down the rabbit hole, using words that she doesn’t know the meaning of while reciting information. I wonder how many miles I’ve fallen by this time? I must be getting somewhere near the centerRead MoreEssay on Animal Testing798 Words   |  4 PagesEvery year, animals are subjected to cruel and unnecessary experimentation. According to the USDA, â€Å"between 1990-1997 research labs registered with the USDA reported killing at least 12,895,885 dogs, cats, primates, guinea pigs, hamsters, rabbits, bears, armadillos, squirrels, wild rodents and other species. This doesnt include non USDA registered labs† (â€Å"Wikianswers†). Lab animals are cut up and tortured to death all in the name of science. How can we as fellow animal species continue to allowRead MoreAnimal Testing Should Not Be Banned1572 Words   |  7 Pagesmechanisms operate in the whole animal. In order to conduct studies in a living body, researchers must use animals whose systems closely resemble those of humans (CFHS).† Many people believe animal testing exists because there is not anoth er way to develop solutions to medical problems in humans, but that is not the case. In order to develop solutions to medical problems in humans, scientists still use animals for research. In most cases animal research and testing cannot give scientists valid medicalRead MoreThe Internet Opening Up Too Much Opportunity?894 Words   |  4 PagesTherefore, the internet is its own independent risk source. Throughout the book Virtually You, Dr. Elias Aboujaoude discusses the dangers of internet online personalities and his different personal cases he has seen through his Psychiatric practice. In this book, Dr. Aboujaoude discusses different cases of Compulsive and Impulsive behaviors he has seen manifested through some of his clients due to their internet usage. Dr. Aboujaoude argues that: The internet is an independent risk factor, and that

What Makes a True Friend Essay Sample free essay sample

In my life. there have been so many friends that have touched me. changed me and supported me. But one time in a piece person comes along and stands out above the remainder because of their foolproof trueness. much-needed wit and true kindness. Her name is Vicki and she entered my life merely a few old ages ago. In that clip. I have come to cognize her and have found that she is merely that sort of friend. Vicki has ever proven herself to be really loyal. A few old ages ago. we were both working on a undertaking with other squad members. We were under force per unit area to complete and of class piques flared in the group. I left the room to travel do transcripts for the undertaking binder. When I came back. people were really quiet and no 1 would do oculus contact with me except Vicki. I merely knew something was up. We will write a custom essay sample on What Makes a True Friend? Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Subsequently on. I asked her if â€Å"something† happened while I was gone. It turned out that one of my alleged â€Å"friends† began to speak about me behind my dorsum. Vicki chose to lodge up for me and state something in my defence while the others merely sat soundless. It’s atrocious hard to make that in a big group of adult females but she did because trueness affairs to her. Bing funny at merely the right minute is another great thing about Vicki. Her wit is speedy and witty! She’s non a large speaker so she listens good. This is how she knows when you need to express joy. I remember a tough clip in my life with both work and place. One afternoon. I was really disquieted about something and I couldn’t see a manner out of it. Vicki looked at me with that oblique expression in her eyes and came up with a speedy small comment—some existent poetic justness that made me laugh before my cryings came and turned my twenty-four hours around. That’s the wit I needed and she knew it. But Vicki’s kindness is what truly draws you to her. Throughout the old ages she has shown me such kindness. whether she shared nutrient. programs. money. personal inside informations and even giving me thoughtful gifts for no ground at all. Recently. I came into school in the forenoon and found the most fantastic knitted wool socks in my letter box. Knowing how much clip it took her to do them and so the fact that she choose to give them to me. truly warmed my bosom. Clearly. I am fortunate to hold found such a sort. good story. and giving friend. My life has been enriched by my friendly relationship with Vicki and I wouldn’t have it any other manner. With so many people coming in and out of our lives. it’s non merely hard to happen a true friend but harder to keep on to them as the old ages continue to process on. But I think if you know what to look for ; it’s easier to descry one. And one time you do. retrieve to ever maintain that true friend near. I know from experience that friendly relationship will do your life better.

Physiological Principles Impact on Health And Social Care - Click Now

Question: Discuss about the Case Study for Physiological Principles for Health and Social Care. Answer: Introduction: Health and social care do offer consistent service of people. This service provide under health and social care area of people. Health and social care involve many types of service such as sociology, ethics, nutrition, law and biology. I am trying to discuses in this report about physiology health and social care. Physiology health and social care is many of functional activities in the human body. Physiological health and social care main task is do development the basic function of human body. There have many function like that physical, bio-electrical, and bio-chemical, mechanical etc. This types function improve is very important for good health. It also involves organ as well as cellular system that make up these function. Proper functioning of organs and system is strongly related with human physiological health. I provide by this report about the information on the structure and functioning of human body and I also show the relationship between anatomy and the body functioning. The report gives information about the ways that can be used by the body for coordinating its internal activities. Outline the main anatomical feature of the human body. Our body system is consists the number of biological system. This is carrying out specific functions that are very important for everyday our living. Different human body system is give bellow: Circulatory system: Circular system main task is to move blood, oxygen, nutrition, hormones, dioxide around the human body. This is consists by heart, veins, blood, and vessels. Digestive system: The digestive system is consists by series of organs that together. This system help to the body to break down and remove waste and absorb food. This system include stomach, mouth, esophagus, anus, small intestine, large intestine and return.. The liver and pancreas also play a role in the digestive system because they produce digestive juices. Endocrine System: The endocrine system consists by eight major glands pavilion hormones into the blood. These hormones provide to different tissues and control various bodily function such as sexual function, metabolism and growth function. Immune system: The immune system protects our body from viruses, bacteria and other pathogens that is very harmful for our body. It involves lymphocytes, the spleen, lymph nodes, leukocytes, and bone marrow and. White blood cells. Lymphatic system: This system involves lymph ducts and lymph vessels, lymph nodes. It is play vital role for body protect. The lymphatic system main task is to make and move lymph; help to body fight infection and a clear fluid that contain white blood cells. The lymphatic system also removes excess lymph fluid from bodily tissues and also helps to come back into the blood. Nervous system: This system maintaining all voluntary action such control conscious movement and also maintain involuntary action such as breathing and provides different signal in the different parts of the body. The central nervous system includes the spinal card and brain. The peripheral nervous system make to nerves that connect each body parts to the central nervous system Muscular system: The muscular system make about 650 muscles that help to blood flow different parts of the body, aid in movement and other bodily function. There have three types of muscle such as skeletal muscle that is main task is connected to bone and help to voluntary movement, smooth muscle that is found inside organs and help to move substance and last one is cardiac muscle is found in the heart and help to pump blood. Reproductive system: This system help to human body to reproduction. Male reproductive system involves the penis and the testes, which produce sperm and female reproductive system, involve vagina, the uterus and the ovaries, which produce eggs. During conception, a sperm cell fuses with an egg cell, which creates a fertilized egg that implants and grows in the uterus. Respiratory system: This system helps to to take oxygen and expel carbon dioxide in a process. It known breathing It consists mainly of the trachea, the diaphragm and the lungs. Integumentary system: This system is very important because its protect our skin outside world it also protect from bacteria, viruses and other pathogens (Yarbro, Wujcik and Gobel, 2011). Three in details needed Discuss how a body system interacts to ensure the bodyfunctions and grows. Our body all systems are interacts with one other to keep our body health. All systems function is not same but they all are inter connected and depend on with each other. The brain take signal and information from different organs and adjust signal to control proper functioning. The nervous system gives injunction via electrical pulse to every nerve system. It calls the powerhouse. all system take power from this powerhouse. The digestive system breaks down nutrients that help to follow blood in different organism in the body. This system pumps blood into lungs and lungs pump oxygen into the blood that is called circular system of the blood. The muscle is responsible for act is connected with bones for mobility. Our whole body covers with skin (Walker and Payne, 2004). case study integration Explain normal body response to everyday activities: When human body response to take challenge with any physical task through a series of integrated changes in the functions include most of not all of its physiological system. Our bodies movements want activation and maintain of muscketol system, the cardio vascular and respiratory system provide ability to undergo for movement the body every time. When our body does involve exercise training several times a week or more frequently that was achieve this training performance (Donatelle, 2009). Discusses how to body responses are explained by cellular and tissue structure and physiology: Cells are basic structure of the human body. It is also basic function of the human body. Human body has different types of cell such as muscle, nerve, blood and so on). Different types of cell show bellow: Tissue level: A tissue consists of a group of cell that generally performs a specific task and a basic type of tissues in the human body includes epithelial, muscle, nervous, and connective tissues. There are two types of cells make up living things on the world one is prokaryotic and another is eukaryotic. Prokaryotic cell is bacteria have no nucleus while eukaryotic cell is human body. Human cell is enclosing by a cell or plasma, membrane. Now we see diagram in the bellow: (Robertson and Williams, 2009). Explain how the body coordinates its internal activities: The body internal environment is fluid by the tissue. All of the cell bathes is make up the body. If cell are remain alive and health or fresh, the composition of the tissue fluid must remain constant. Tissue fluid is nourished and purified when molecules are exchanged across thin capillary walls. Tissue fluid remains constant only if the composition of blood remains constant. In the bellow discuses different system interact function: Circular system: The circular system is determined of vessels that task is to take blood from heart and again return blood to the heart. Generally blood is pumped by two method circuits and the pulmonary and systemic circuits. The pulmonary system receives blood through the lungs where gas exchange occurs and the systemic system transports blood to all parts of the body where exchange with tissue fluid takes place. Lymphatic system: Tissue fluid need to constantly refresh because more water exits a capability to return it. Lymphatic collect excess tissue fluid and return it via lymphatic vessels by systematic way. Lymph nodes present along the length of lymphatic vessels fitter and purify lymph. Lymph nodes rich in lymphocytes and go to white blood that cell response to antigens to develop partial lymph capillaries that is calling lacteals. Nervous system: Nervous system does not store nutrients. So it must take a continuous supply from blood. Any obstacle to flow of the blood may be damage our brain and we may be death. The nervous system is controlled and maintained by other parts of the body. Thebrain directs effectors to produce an adaptive response. Endocrine system: The system contains eight major glands pavilion hormones into the blood. These hormones provide to various tissues and control various functions in the body such as sexual function, metabolism and growth function. Respiratory system: Oxygen is inhaled and when it gets into alveoli of the lungs of the structures illustrate din. This system helps to take in oxygen and get rid of carbon dioxide in the process. It is known as breathing. The system consists mainly of the trachea, the diaphragm and the lungs. Carbon dioxide is therefore exchanged for oxygen via the blood in the lungs. Reproductive system: it help to human body to reproduce. Male reproductive system consists of the penis and the testes, which produce sperms. The female reproductive system, consists of the vagina, the uterus and the ovaries, which produce eggs. In conception, a sperm cell merge with an egg cell, that becomes a fertilized egg that implants and grows in the uterus (Stuss and Knight, 2002). Explain the recording and use to routine measures in the health and social care: Routine data can be refers that data are recorded accordingly routine without any specific research question in the mind. A routine data are widely available that are discussed in the bellow: Health outcome data such as hospital admission, deaths. Level of well-being from national survey and primary care consultation. Exposures and health determinates data such as smoking, pollution and crime statistics Disease prevention data such as screening update Demography data such as Census population coots Geographic data such as health authority boundaries, location of GP practices The routine data are also useful for HIA example hospital outpatient and AE attendances are not collected nationally. Routine data carefully use interpretation their quality, validity, bias, confounding and statistical stability. Health inequalities impact assessment of a policy or project where confined to routine data has the following possible approaches: Attempt quantitative assessment only where the target group can be distinguished and is well recorded Use qualitative evidence where quantitative data are hard to obtain or interpret Focus on specific factors or components of health inequalities where identified Recommend and use multi-factorial interventions to reduce inequalities A number of o related risk factor involve in the socio-economic. Single socio-economic can be indicator can be used in HIA. There has not clear evidence that one evidence better than other evidence. It would be greatly use an indicator that can associate with health outcome to be analysis. There is huge indicator available in the world and ED level like Census-derived. For some data sets, such as mortality, infant mortality files and cancer registrations, individual level deprivation indicators may be available in the world such as such as social class, derived from occupation, or educational level). Since this area level and individual level may be free of impotence in the HIA or HILA use both indicator and compare the result with that are possible. Heath inequalities are available and some of this looks at relative difference such as relationship between best off and worst off and population attributes risk. More than one measure should be used both absolutes and relative relations hip calculated go to get an accurate picture of the inequalities. HIAs could involve more complexity summary measure include statistical model. There are three steps where routine data might be involved in HIA: Community profiling: demographic profile and baseline disease profile Modeling of impacts. this requires evidence that an association is causal, Baseline rates, agreed effect estimates and reliable exposure measurements. Monitoring impacts of a policy or project. Routine of the data also can be compare with data source and particularly data of the source that national routine data are show in board aggregation such as national smoking prevalence compare with a local survey. (Stuss and Knight, 2002) Asses how routine measure provides information about body functioning: Body temperature shows balance between heat production and heat loss. When rate of the heat generate equates to rate of the heat lost and the core body temperature will be stable. Core body temperature keep in the blood and this temperature provide different organism in the body by blood. Core temperature may be affected by intrinsic factors and, to a lesser degree, extrinsic (environmental) factors. Body temperature can be maintained. The thermoregulatory centre is located in the hypothalamus in the brain that consists by the heat-loss center and the heat promotion center coordinate response to maintain body temperature. There have many clinical indications for measuring body temperature that given bellow: To obtain a the baseline temperature to enable comparisons to be made with future recordings; enable close observation in resolving hypothermia/hyperthermia; To observe and monitor patients for changes indicating an infection; To monitor the effect of treatment for antimicrobial therapy for infection; Before and during a blood transfusion to monitor for signs of a reaction. Pulse provides valuable information about the cardiovascular system by assessing the rhythm, strength. The rhythm of the pulse is regular that is reflecting the time interval between heart beat. The strength of the pulse correlates with volume of the blood. Pulse strength is represent as absent, strong, weak, diminished or blundering. Pulse is palpable different of body sites and radial pulse is access that checked frequently peripheral pulse. A normal adult pulse rate ranges from 60 to 100 beats per minute. Woman is usually slightly faster and children more rapid in. In gender and age, blood loss, body temperature, exercise and decreased oxygen saturation can all influence a patients pulse rate. Blood pressures represent blood force exerted by your blood against our arteries. It forces blood go out arteries to carry the blood throughout our body. The arteries located tapering off in size until they become tiny vessels, called capillaries. Generally our blood pressure is measured in millimeters of mercury (mm Hg) and recorded with the systolic number first, followed by the diastolic number. For example, a normal blood pressure would be recorded as something under 120/80 mm Hg. Routine data are most flexible that most useful for HIA held in the poor level of aggregation possible such as ward rather than district level postcode rather than local authority level. Generally input of the statistical should all time sought for quantitative HIAs to measure confidence interval and sample sizes needed to represent any predicated effects. This is specific essential for small area. Sometimes numbers of events of a condition are too small for statistically significant impacts to be detected in the required time span. Ways round this are: aggregating areas e.g. wards rather than EDs aggregating results over several years aggregating age categories e.g. all ages rather than children choosing a measure that includes less severe disease e.g. GP consultations rather than hospital admissions choosing a broader relevant category (e.g. respiratory illnesses rather than asthma) Small indicator has been represent on interventions to minimize socio economic inequalities health and social. Most of the published job has concerned in the health and social care and attitude rather than effects of the physical and social environment. It is not clear which factors of deprivation have most affected on health and social care. It is influence on the health and social environment. The impact of intervention reduce inequalities in health may be small and the inequality is established through multiple event occurring throughout in the life. Important of the indicator for HIIA used to routine data were devised used the evidence represents to the Acheson inquiry into inequalities in the health of the areas of housing, education, transport, nutrition, children and mothers, young people, the elderly, adult of the working age. Others areas such as gender variation in health were not consideration and these indicators should be seen as suggestion and could be useful in the com munity profiling and monitoring in the HIA. HIIA may be limited of the small recording in the routine data such as homelessness, ethnicity. Routine data derived health inequalities indicators are likely to be limited by poor number of the factors and specific at communicated level. DeLisa, Gans and Walsh, 2005) Examine how information about body functioning may inform care planning for individual. A personal health care is one types of record about the health data and information that is related to the care of a patient is maintained by the patient. The intention of a personal health care provides of information about the individual. Self-concept is signs of the disturbance such negative feeling about self, verbalization, daily living lack of participation and refusal to look at or touch stoma, Lack of plan for adapting to necessary change in lifestyle. Human body functioning is changes by encourage verbalization of feeling and noberbal response to the changes experience. Human body care must be aware about grieve the loss of usual manner bower elimination. Human sexual pattern must be measure and promote human body. Health inequalities impact assessment of a policy or project where confined to routine Data has the following possible approaches: Attempt quantitative assessment only where the target group can be distinguished and is well recorded Use qualitative evidence where quantitative data are hard to obtain or interpret Focus on specific factors or components of health inequalities where identified Recommend and use multi-factorial interventions to reduce inequalities It might include lifestyle and socio-economic factors where evidence on specific Lack of the published in this area HIIA are likely to provide useful information in the different factors in the health and social factors. It is therefore important that HIIAs are conducted in a methodologically robust fashion. A factor responsible for health inequalities is limited. This system helps to human body to reproduction. Male reproductive system involves the penis and the testes, which produce sperm and female reproductive system, involve vagina, the uterus and the ovaries, which produce eggs. During conception, a sperm cell fuses with an egg cell, which creates a fertilized egg that implants and grows in health and social care . (DeLisa, Gans and Walsh, 2005). Explain how age may affect body structure and functioning: Cell is made by living tissue. All cell basic structure is same. Human body has different types of cell but this cell basic task is same. Tissues are layers of similar cell and Tissues do specific task. Our body has different types of tissues that keep together in the human body. There are four types of tissues discussed in the bellow: Connective Tissues: Connected tissue supported of another tissues and they keep connected with each other. This involve bone, lymph, blood as well as tissues that support and structure to the skin and internal organs. Epithelial tissue: These types of tissues provide a covering of our whole body. The skin and linings of the passages inside of the human body. Gastrointestinal system are made by epithelial tissue. Muscle Tissues: There have three types of muscle tissue: Striated muscle move skeleton. This tissue also called voluntary muscle. Smooth muscles also called involuntary muscle that muscle main task is contained in the stomach and another internal organs. Cardiac muscle is makes up most of the heart wall. This muscle also called involuntary muscle. Nerve tissue: Nerve tissue is made by nerve cell that tissue used for carry message to different parts in the body. Our spinal cord, brain and peripheral nerves are made by nerve tissue (Hogstel, 2001). Assess the impact of common disorders on body structure and functioning. Our body disease depends on both severity and diversity. Our body any part of function can contract a disease or have a disorder. Today human body are capable than ever before of combating this diseases and medicine is proceeding every day. There are different disorders Skin Disorders: The skin susceptible to physical injury or infection by the bacteria, fungi, virus and exposure by sunlight. Rashes can be caused by allergic reaction and some disorders are hereditary. Nervous system Disorders: When our body becomes damage to the nervous system through physical injury or disease impaired both physical and mental function. The nerve system may be affected by degenerative, infections, injury and tumors. Cardiovascular Disorders: Our heart disease is common disease in our life. Our heart can be disease by restricted blood supply vital infection and heart muscle disorders. What we eat and the amount of exercise we get can affect our cardiovascular system. Infections and Immune Disorders: Human body may be infected by protozoa, fungi, virus and bacteria. Human body immune systems work that combat these viruses. Our body immune system can be improving disorders. Our body have two types of immune system disorder; autoimmune and allergies disease where the immune system over reacts and immunodeficiency diseases this cause human body becomes too weak to cope with a threat. Digestive Disorders: We consume different types of food due to we face different types of problem and different types of disease occurs in our body. Viral infections and cancer can also affect our digestive systems (Abou-Saleh, Katona and Kumar, 2011). Relate effects of the common disorders and infection to the care routinely given to individuals affected by them. Cells are basic building block of tissues. Cells can be change with aging. Cells becomes larger and are less able to divided and multiply. The cells (lipids) can be fatty substances for increasing in pigment. Many of cells are lose their ability to function. If the connective tissue changes it becomes stiffer. Cell membranes change that tissues have more trouble getting oxygen and nutrients and reduce of the carbon dioxide and wastes. Many tissues lose mass because of cell and tissues changes our organs also change as our age. Some tissues become lumpy. Aging organs slowly lose their function. Most of the people do not notice this loss because our rarely need to use your organs. The heart of a 20 year old is capable of pumping of the heart about 10 times the amount of blood that is actually needed to keep the body alive. Pass of 30 years an average 1% of this reserve is lost each year. .Things that produces an extra workload (body stressors) involves the following: Illness Medications Significant life changes Suddenly increased physical demands on the body, for example: A sudden change in activity Exposure to a higher altitude (Preedy, 2011) Conclusion: Human body is arranging very complexity. Every function is very important of human body. If one function will be stop, we must be death. Every part of the human body is very important for man life. Health and social care do offer consistent service of people. This service provide under health and social care area of people. Health and social care involve many types of service such as sociology, ethics, nutrition, law and biology. I am trying to discuses in this report about physiology health and social care. Physiology health and social care is many of functional activities in the human body. Physiological health and social care main task is do development the basic function of human body. There have many function like that physical, bio-electrical, and bio-chemical, mechanical etc. This types function improve is very important for good health. It also involves organ as well as cellular system that make up this function. Reference: Abou-Saleh, M., Katona, C. and Kumar, A. (2011). Principles and practice of geriatric psychiatry. Chichester, West Sussex, UK: Wiley-Blackwel Donatelle, R. (2009). Health. San Francisco, CA: Pearson/Benjamin Cummings. DeLisa, J., Gans, B. and Walsh, N. (2005). Physical medicine and rehabilitation. Philadelphia: Lippincott Williams Wilkins. DeLisa, J., Gans, B. and Walsh, N. (2005). Physical medicine and rehabilitation. Philadelphia: Lippincott Williams Wilkins. Hogstel, M. (2001). Gerontology. Albany, NY: Delmar Thomson Learning. Preedy, V. (2011). Diet and nutrition in palliative care. Boca Raton, FL: CRC Press. Robertson, D. and Williams, G. (2009). Clinical and translational science. Amsterdam: Academic. stus Stuss, D. and Knight, R. (2002). Principles of frontal lobe function. Oxford: Oxford University Press.s, D. and Knight, R. (2002). Principles of frontal lobe function. Oxford: Oxford University Press. Walker, J. and Payne, S. (2004). Psychology for nurses and the caring professions. Maidenhead: Open University Press. Yarbro, C., Wujcik, D. and Gobel, B. (2011). Cancer nursing. Sudbury, Mass.: Jones and Bartlett Publishers.

What is the relationship between happiness and meaning an Example of the Topic Psychology Essays by

What is the relationship between happiness and meaning It is important to have the virtue of wisdom primarily because it will lead one to a better path. I have better understanding of wisdom today because of the information I have learned form the past. Wisdom is the blessing that one have to grow as an individual. Many people are intelligent but being wise is a gift. One can learn many things from books, internet or from the experiences of other people but wisdom is the knowledge of an information and a better understanding to it. One becomes wiser and wiser from all the experiences that he has and from all the challenge that life throws him. It is becoming of an individual to get wiser through his journey in life. My understanding of wisdom grew wiser as the course progresses. Ones capacity to understanding things is evidence that one is also wiser of all the things that surrounds us. It is a challenge for a better discernment in life as one go to a process of learning and understanding. Thus, the wisdom one acquires from all his exper iences is one way for acquiring wisdom. The depth of my understanding of wisdom has indeed become wider as my knowledge also grew wider. It is important to gain knowledge on the things we study and from the things, we learn from other people. We get knowledgeable from others experiences and most especially from our own experiences. We gain wisdom from it and the ability to make good judgment. It is also important to use our wisdom in good use and as well as to share it to other people. The gift of wisdom enables us to have a perspective that leads us to a good discernment of good and bad. From time to time, we get the chance to learn many things, things that influence us in one way or another and that contributes to the development of out character and attitudes toward life. Probably, wisdom also defines the ability of an individual to handle situation that are new or difficult to handle. Life itself is offering us wisdom and it is our own ability to embrace it and treasure. I understand that wisdom is our shield to harsh reality of life and definitely, create a bridge of understanding from all things. Better judgment concludes to better understanding hence wisdom. Need essay sample on "What is the relationship between happiness and meaning" topic? We will write a custom essay sample specifically for you Proceed Part II. In the same way that we acquire wisdom from our learnings is also the ability to acquire happiness and meaning. The relationship between happiness and meaning is their correlation to life. One becomes happy through his search of the meaning of life. One lifes has purpose and this purpose is the meaning of life. You become happy through your purpose or meaning of life. As said in Mans Search for Meaning by Viktor Frankl, we can discover the meaning of life in three different ways: by doing good deed, by experiencing a value, and by suffering. It is true then that we discover the meaning of life as we do good deeds for the people around us as we realize there value and importance. Our experience of value of our own self is our discovery to the meaning of our own life. If people treat us good, we then realize or value as a person. From another authors point of view of happiness, Aldous Huxley derives happiness from consuming mass-produced goods, sports such as obstacle golf and centrifugal bumble-puppy, promiscuous sex Thus, Huxley gave examples of other sources of happiness and finding meaning in life. There are individual or group of people who may find happiness in these material things. While Socrates view on happiness depends on one self as he has the choice to be evil or to be virtuous. In addition, Socrates correlates happiness to virtue for one can be happy by being virtuous as well. Socrates believes that wisdom is an important component of happiness. He believes that it is important t go through life reflectively as to understand the life that we are living and the life that we need to go through. It is also important that we discuss out virtue to other people as to remind us of the meaning of our life. An American philosopher, Henry David Thoreau was a poor man. His views about happiness and meaning of life are questionable because of his status in life as a poor man. Many would correlate happiness in how rich they become and Thoreau is one of the best example of happiness, for Thoreau lived his life as a poor man yet he knows what happiness is and what the meaning of life is. While Josef Pieper, a Thomist defends his view of happiness only to be found in contemplation. Among all the views, Socrates has explained well the meaning of happiness, how one will find happiness as well as to find the meaning of life. Being happy is also being contented of what you have. Material things is part of our life and many would relate their selves to material things however the true essence of happiness is in our own view of life and how we understand the meaning of it. Life may throw us hardships and difficulties but our beliefs and/or virtue will help us to find meaning in life. Socrates believed that in order to be happy one should be righteous. He also believes that one cannot be virtuous, if one is not wise. In that sense, we learn that in order to be happy, we should understand first our value as a person. We understand it through our discernment hence wisdom. As we go through life, we find also find the meaning of it and understand that happiness is found within us. Our acceptance of the things around us also helps us for better understanding to life and leads, us to happiness the each one of us needs. Material things are part of ones life bit it may not necessarily be the root of our happiness. Indeed, it is our own wisdom that we realize the connection of happiness to the meaning of life. Part III. Huxley views about happiness correlates with the material things. This I guess mislead our understanding to the real essence of happiness and might lead us to the conclusion that happiness is only found in the material things that we have. As the saying goes, money is the root of all evil things. Yes, we need things in order to survive in life but it should not be a basis or the only basis of our happiness. Happiness can also be found from the people around us and from all the experiences that we had and will have eventually. Temptation is just around the corner, our wisdom will help us get through this temptation, and the virtues that we have will lead us to understanding of happiness. My perception of happiness is that an individual should reflect on his life and all the things around us. Simple things leads to greater things and as we realize the value of simple things, we being to understand the value of life and our own life. It is important to appreciate the things around us the favors the people do for us for it will give us the judgment of how wonderful life can be if we are righteous and wise. We relate happiness and meaning differently depending on our understanding but our own life will help us understand that happiness is found in the meaning of our own life. As we search for our meaning, we also pass the road to happiness and appreciation of life. We go through lifes journey for happiness and for our purpose and meaning. References Beebe, J. R. (2003). Socrates on Prozac and Happiness. Huxley, A. (1932). Brand New World. Penguin Modern Classics. Frankl, V. E., (1946). Man search for meaning. Washington Press Square.

Gender Oppression essays

Gender Oppression essays Since the beginning of time every angle of life has been looked at from a male/female standpoint. People begin to feel uncomfortable when the ground between man and woman gets broken. After watching Sally Potters Orlando (1993), a movie based on a novel written by Virginia Woolf (1923), in which a man transforms into a woman over a four-hundred year period, and watching Kimberly Pierces film, Boys Dont Cry (1999), I began to understand more how the world looks at the two genders. Although Orlando managed to end her life happily, she still had to fight the battle of gender, whereas when Branden Teena was discovered as Teena Branden, the people around her became uncomfortable, and unfortunately, she did not get the same ending as Orlando. Orlando projects a feminist future full of promise, while Boys Dont Cry answers Woolfs optimism with a brutal, resounding not yet! Throughout Orlando, Orlando never changes who s/he is no matter what body s/he inhabits. When he changed into a woman he simply looked into the mirror and said, Same person, just a different sex. Branden Teena, on the other hand, feels completely determined by her body and her self-presentation. When discovered as a girl, Branden did not want to be seen by others, she felt closed up and very insecure. Even though she knew that people knew she was not a boy she still denied that she was female, she had the mindset to be man and still faced things like a man. When being questioned by the police, Branden kept up the tough act and kept her secrets, that is until the police began to harass her because of the manner in which she behaved, calling her a dike or a lesbian and so forth. Even Brandens family criticized her for the way that she exposed herself. Brandens cousin tried to relate the way she was, but all he saw was a girl wearing his underwear, dating other wom...

Cross-cultural,moral, ethic, and environmental issues of hospitality Essay

Cross-cultural,moral, ethic, and environmental issues of hospitality organization - Essay Example The forms are in relation to the hospital and physician, and each occurs at different integration stages. Hospital leadership often uses the stakeholders’ capability of management to understand, analyze and transact business in order to achieve the required goals for cooperates wellbeing. Internal and external stakeholders’ interests can be identified and managed by understanding the organization’s engagements, analysis, management, influences and partnership. Health system views the management of organizational culture as an important part of reforms today. The latest reforms in United Kingdom were based on major cultural transformation on the organization that should be secured on considerations of procedural and structural changes. This will help in the delivery of the required improvements in performance and quality services. Key factors that impede change of culture across a wide range of sectors include inappropriate leadership, professional allegiances and external stakeholders imposing constraints. There are effects that come with subcultural diversity and lack of ownership mentality. Cultural competency is important for potential strategy in eliminating ethnic or racial disparity and increase quality in the health care sector. The approach has taken varies depending on the influential sphere, goal and mission. Cultural competence has a multilevel nature in line with the key informants. Stakeholders are mainly interested in the organizational basis of the hospital. This is pivotal as it help in management of hospitals in order to maintain a good profitable organization. â€Å"Stake holders are mainly interested in the economic progress of the health facilities.† (Maybery & Nicewander, 103-119) The aspect revolves around creating employment training programs and zoning regulations. They are interested in social change, in efforts of racial harmony improvement. Involving workers in decision making

Discussion Questions Essay Example | Topics and Well Written Essays - 500 words - 29

Discussion Questions - Essay Example Magellan was able to discover Pacific territories with the King’s blessings and directives to share their dogmas. Similarly, Columbus was able to prove that there is more beyond the horizon when he landed on the Americas. One of the first changes he caused was on the beliefs of the natives. Furthermore, a lot of wars were politically explained to be inspired by religious campaigns. Monarchies such as the Roman Empire apparently sought to spread Christianity that is why almost all of Europe was conquered. One of the strongest human needs is to have a connection with a Supreme Being. Since time in memorial, this basic desire has triggered intense emotions and powered significant movements. Hence, religion has brought about unity as well as conflict among peoples. There has been an evident link between Government Issue (GI) and agricultural talks among countries. For instance, in Europe a powerful GI protection has been unswerving for years. It has been regarded as an essential protection in exporting and importing agricultural products. This action has been caused by overdue transatlantic conflicts regarding domestic issues and tariffs. One of the earliest disagreements between the United States and Europe happened in the late 19th century. It was particularly an issue between France and America. There was an influx of American produce (specifically grain) in French territory. This negatively affected the European economy. The divergences have been influenced by agricultural production schemes and globalization trends. Concerning world conflicts, it is common knowledge that a country will engage in war to propagate its resources. Agriculture has always been a strong source of income and sustenance. This field’s status can either cause people to thrive or die due to malnutrition. A number of imperialistic conquests were done to acquire farm lands. In addition, prisoners of war and/or slaves were used as free or cheap labor

Marketing Simulation Analysis Paper Essay Example | Topics and Well Written Essays - 750 words

Marketing Simulation Analysis Paper - Essay Example The organization is divided into four foundational structures each division having a leader. The finance division is chaired by the chief finance officer (CFO), who oversees the director of finance, human resource division and the staff accounts. The marketing division chaired by the chief marketing officer (CMO) and two other supporting stuff members. The operations division led by the chief operations officer and one supporting stuff member. Strategic/international growth chaired by the strategic growth (VP) and one supporting stuff member. As a result of the increased need of customer satisfaction, we developed our first brand computer called the hot coffee. The reason for developing the brand was to attain a modern, universal brand that would suit and be utilized by the younger generation (university students). This service was appealing to the consumers and unique compared to those offered by competing companies (Clancy & Krieg, 2007). Hot coffee was in some way a luxury which w as not cheap but affordable to the consumer’s mind in this case being the students. This brand was aimed at making customers in the organization the organization to feel the modern day technology. We devised a number of ways to advertise our products. The first advertising piece to be used was â€Å"launch ad†. ... The large amount of money used in the launching of the sales office and the advertisement development resulted into reduced profits. Due to the losses experienced in the third quarter, we focused on reducing engineering and advertising costs during the fourth quarter to lower the expenditure. Here we aimed at reducing the amount spent to cater for the losses incurred in the third quarter. The losses in the third quarter further led to low profitability of the coffee brand. Mercedes and Workhouse are the resources that demanded for the brand. Although there was high revenue during the first and the second quarters, the expenses were not enough to meet the demand requirements. Financial weakness experienced led to budgets and resources not aligning to profit growth. In this quarter, the profitability is low. To raise the profit, we designed a brand called hot tea, which is a model type of computer whose prices is low. This transformed the company to becoming simple and clear hence incr easing the number of customers which in turn increased the profit margin. We also opened a new sales office in Paris to facilitate the growth of the existing brand as we planned for future development of new brands. We also aimed at lowering the base model price. Focusing on performance to gain profit was the main aim in the fifth quarter since expansion had taken place during the fourth quarter. In case profit-gaining failed here, it would be achieved in the sixth quarter. Iced coffee, offered from quarter one to quarter four, and hot tea introduced in quarter four increased profit. Low prices led to reduction of lose. Basing on profitability, iced coffee is more profitable than hot tea. While in terms of competition,

Investment Decisions In Different Insurance Policies

Investment Decisions In Different Insurance Policies There are three types of investors: conservative, moderate, and aggressive. The different types of investments also cater to the two levels of risk tolerance: high risk and low risk. Conservative investors often invest in cash. This means that they put their money in interest bearing savings accounts, money market accounts, mutual funds, US Treasury bills, and Certificates of Deposit. These are very safe investments that grow over a long period of time. These are also low risk investments. Moderate investors often invest in cash and bonds, and may dabble in the stock market. Moderate investing may be low or moderate risks. Moderate investors often also invest in real estate, providing that it is low risk real estate. Aggressive investor is an investor who is willing to accept a higher degree of investment risk in exchange for a chance to earn a higher rate of return. Investment risk is the volatility of investment returns. A basic investing principle states that a higher degree of investment risk is required to earn a potential higher rate of return. What is insurance Meaning of Insurance Insurance provides financial protection against a loss arising out of happening of an uncertain event. A person can avail this protection by paying premium to an insurance company. A pool is created through contributions made by persons seeking to protect themselves from common risk. Premium is collected by insurance companies which also act as trustee to the pool. Any loss to the insured in case of happening of an uncertain event is paid out of this pool. Insurance works on the basic principle of risk-sharing. A great advantage of insurance is that it spreads the risk of a few people over a large group of people exposed to risk of similar type. Definition Insurance is a contract between two parties whereby one party agrees to undertake the risk of another in exchange for consideration known as premium and promises to pay a fixed sum of money to the other party on happening of an uncertain event (death) or after the expiry of a certain period in case of life insurance or to indemnify the other party on happening of an uncertain event in case of general insurance. The party bearing the risk is known as the insurer or assurer and the party whose risk is covered is known as the insured or assured. Definition A promise of compensation for specific potential future losses in exchange for a periodic payment. Insurance is designed to protect the financial well-being of an individual, company or other entity in the case of unexpected loss. Some forms of insurance are required by law, while others are optional. Agreeing to the terms of an insurance policy creates a contract between the insured and the insurer. In exchange for payments from the insured (called premiums), the insurer agrees to pay the policy holder a sum of money upon the occurrence of a specific event. In most cases, the policy holder pays part of the loss (called the deductible), and the insurer pays the rest. Examples include car insurance, health insurance, disability insurance, life insurance, and business insurance. Insurance, in law and economics, is a form of risk management primarily used to hedge against the risk of a contingent loss. Insurance is defined as the equitable transfer of the risk of a loss, from one entity to another, in exchange for a premium, and can be thought of as a guaranteed and known small loss to prevent a large, possibly devastating loss. An insurer is a company selling the insurance; an insured or policyholder is the person or entity buying the insurance. The insurance rate is a factor used to determine the amount to be charged for a certain amount of insurance coverage, called the premium. Cultural factor; Culture is fundamental determinant of a persons needs and behavior. People acquire a set of value, perception and behaviors through his or her family and other institution. Indian people want achievement and success, comfortable efficiency and practicality, freedom and youthfulness. In other word there are multicultural environment in India. Indian loves their family and they want to secure their family from unnatural event. Indian give first preference to his family after than others. They do not want to take loan and they want to invest their money in long-term investment for child education and marriage. When we say about metropolitan city, dependency on old age on son is decreasing. People want to accumulate some fund for old age so ICICI Prudential should concentrate on gratuity or pension plan. Indian people also affected from sub culture. Urban people want to take more insurance comparison than rural (due to high per capita income, insurance awareness, social security, investment purpose, tax saving purpose). Religion also effect on insurance. ICICI Prudential is using this thing very well. They use sinduor and marriage in their advertisement and show that when you marriage from someone, her all liabilities is your liabilities and we will help you in this situation. We will make relation as like as sindur (here means long term stable relationship). In other word ICICI Prudential want to say that we will cover you at every step in life (sorrow or happiness). Consumer behavior is also affected from reference group. Firstly, people see that which insurance is bestseller after that they purchase. They also influence from agent. People do not concentrate on their need due to agents influence. Social class also affect on consumer behavior. Lower class does not want insurance. Up per lower class wants insurance for saving purpose. Working and middle class want insurance for protection and saving purpose and lastly, upper class want to purchase insurance for investment tax benefit and saving purpose. Social factor; Consumers are also influenced by social factor for example; reference group, family, and social role and status. Consumer behavior is firstly influenced from membership group such as family, neighbor and co-worker. Insurance is such type of product where people awareness is very low so people do not very much about insurance. They think, insurance is only tax saving instrument so they fully dependent on agent for taking insurance. When agent say about any product, that time they inquiry from neighbor and co-worker about that product. If any body suggests that, this product and I have also taken this product. Individual think that, this product also best for him. He does not concentrate on his need and requirement. Secondly, he is influenced by information influences. If he goes to purchase insurance, he makes enquiry about this product from his personal sources. He study newspaper and search on Internet and gather all information related product. If he is satisfied from that information, he decides to buy insurance. People also influence from opinion leader, this opinion leader may be Mukhiya, or Surpanch in rural area or this may be any leader, actor or cricket player in urban area. If opinion leader say or advertise about any product, people are influenced from opinion leader because opinion leader keep good position in society. Family and household pattern also influence consumer behavior. Due to less security of individual family, people want to purchase insurance, but in joint family people give less attention in buying insurance. If all family are well earning, there are given less attention on insurance in such family. But if earning member is less and dependent is more in such type of family insurance is very important. Women want more security so women are taking main role in purchase decision where, women influence consumer behavior. Personal factor; A consumer decision is also influenced by personal characteristics for example the buyer age and stage in life cycle, occupation and economics circumstances, personality, self-concept, life style and value. When we say about age and life, first is bachelor stage. They are generally young independent and they are in early stage of his carrier and earning. They mostly think that they have no need of insurance because in that time they have no dependent. However, some people have some dream and dependent also. They are in such stage where they can take more risk so they mostly prefer to invest in ULIP. Second stage is newly married. In that stage people need and buying decision is influenced from their future plan and earning capability. If they have to plan for purchase flat that time, they will need term insurance. There after stage is one or two children after marriage, they will be influenced from future need. They will accumulate fund for children marriage and education, they can be plan time-to-time vacation. In forth stage, they want to accumulate for retirement. People want to live alone after old age or in peaceful place so they are ready to start saving for old age. Attitude also affect consumer behavior positive attitude (about his life) person will take pension plan because people think that they will live more. But negative attitude person will take life insurance because they worry about their life. Review of Literature Mehr and Cammack (1976) agrees that Insurance is usually thought of as a product that spreads the risk of serious, but low-probability, losses among a group of individuals, thus providing some financial protection to each individual. Kunreuther, (1979) said that his product makes good sense, particularly when the protection is purchased against potential losses so large as to be catastrophic, such as total destruction of ones home, a large accident liability judgment, or death of primary family breadwinner. However, it has long been recognized that this sensible product is difficult to sell.v Kotler, (1973) considers insurance to be in the category of unsought goods, along with products such as preventive dental services and burial plots.He notes that unsought goods pose special challenges to the marketer. Slovic, Fischhoff, Lichtenstein, Corrigan, and Combs (1977) found that subjects were more likely to buy insurance against small, high-probability losses than insurance against large, lowprobability losses, Hershey and Schoemaker (1980) reported the opposite result. Kunreuther (1979) It is not the magnitude of a potential loss that inspires people to buy insurance voluntarily it is the frequency with which a loss is likely to occur. Kahneman Tversky, (1979) reported a risk-averse individual, therefore, should avoid nearly all types of risk. Empirical evidence, however, suggests most people are risk averse for gains and risk seeking for losses. Kahneman Tversky, (1984) stated indeed, repeated demonstrations have shown most people lack an adequate understanding of probability and risk concepts Dhar, (1997) Greenleaf and Lehmann, (1995) Tversky and Shafir, (1992) have shown that offering more options can generate decision conflict and preference uncertainty, leading to decision deferral. Michael L. Smith (1982) said that a typical life insurance contract provides a package of options or rights to the policy owner that is not precisely duplicated by any other combination of commonly available contracts. Viewed from this perspecti ve, life insurance enjoys a unique position in the field of investments and should be judged in this light. The paper shows that an options viewpoint provides a more complete explanation of policy owner behavior towards life insurance than the conventional savings-and-protection view. Michael L. Walden (1985) told that the options package view of the whole life insurance policy suggests that a whole life policy is a package of options, each of which has value and is expected to influence the price of the policy. This viewpoint implies the general hypothesis that price differences between whole life policies can be explained by differences in policy contract provisions and differences in selected company characteristics. The options package theory was empirically investigated using regression analysis on data from a sample of policies marketed in North Carolina. The results suggest support for the options package theory. Kirchler and Angela-Christian Hubert (1999) found that the present study aims at describing spouses relative dominance in decisions concerning different forms of investment. As determinants of spouses dominance, partnership characteristics, such as partnership role attitudes, marital satisfaction and individual expertise in relation to different investments, were considered. A questionnaire on spouses dominance in making decisions on various investments, on the characteristics of particular investments and on partnership characteristics was completed by 142 Austrian couples. Basically, wives appeared to adapt to the dominance exerted by their husbands in savings and investment decisions. Wives dominance was highest in egalitarian partnerships, where autonomic and wife dominated decisions were reported m ore frequently than in traditional partnerships. Additionally, spouses relative expertise in relation to the investments in question showed strong effects on dominance distribution: Spouses with higher expertise than their partners exerted more dominance in decision-making processes. Amy Wong, (2004) empirically examined the role of emotional satisfaction in service encounters. Specifically, this study seeks to: investigate the relationship between emotional satisfaction and key concepts, such as service quality, customer loyalty, and relationship quality, and clarify the role of emotional satisfaction in predicting customer loyalty and relationship quality. In doing so, this study used the relationship between emotional satisfaction, service quality, customer loyalty, and relationship quality as a context, as well as data from a sample survey of 1,261 Australian retail customers concerning their evaluation of their shopping experiences to address this issue. The results show that s ervice quality is positively associated with emotional satisfaction, which is positively associated with both customer loyalty and relationship quality. Further investigations showed that customers feelings of enjoyment serve as the best predictor of customer loyalty, while feelings of happiness serve as the best predictor of relationship quality. The findings imply the need for a service firm to strategically leverage on the key antecedents of customer loyalty and relationship quality in its pursuit of customer retention and longterm profitability. Stephen Diacon (2004) presents the results of a detailed comparison of the perceptions by individual consumers and expert financial advisers of the investment risk involved in various UK personal financial services products. Factor similarity tests show that there are significant differences between expert and lay investors in the way financial risks are perceived. Financial experts are likely to be less loss averse than lay investors, b ut are prone to affiliation bias (trusting providers and salesmen more than lay investors do), believe that the products are less complex, and are less cynical and distrustful about the protection provided by the regulators. The traditional response to the finding that experts and non-experts have different perceptions and understanding about risk is to institute risk communication programmes designed to re-educate consumers. However, this approach is unlikely to be successful in an environment where individual consumers distrust regulators and other experts. Helmut Grà ¼ndl, Thomas Post, Roman Schulze, (2005) found that demographic risk, i.e., the risk that life tables change in a nondeterministic way, is a serious threat to the financial stability of an insurance company having underwritten life insurance and annuity business. The inverse influence of changes in mortality laws on the market value of life insurance and annuity liabilities creates natural hedging opportunities. Eva n Mills, Ph.D.(1999) Studied the insurance industry is rarely thought of as having much concern about energy issues. However, the historical involvement by insurers and allied industries in the development and deployment of familiar technologies such as automobile air bags, fire prevention/suppression systems, and anti-theft devices, shows that this industry has a long history of utilizing technology to improve safety andotherwise reduce the likelihood of losses for which they would otherwise have to pay. We have identified nearly 80 examples of energy-efficient and renewable energy technologies that offer loss-prevention benefits, and have mapped these opportunities onto the appropriate segments of the very diverse insurance sector (life, health, property, liability, business interruption, etc.). Some insurers and risk managers are beginning to recognize these previously hidden benefits. Roger. A. Formisano (1981) examined, via consumer interviews, the impact of the National Associ ation of Insurance Commissioners Model Life Insurance Solicitation Regulation as implemented in New Jersey. A substantial portion of the insurance buyers sampled did not become aware of the provisions of the regulation aimed to improve their buying ability. Further, many life insurance buyers were not well informed concerning the nature and operation of life insurance contracts, and in particular, the life insurance policies that they had purchased. theory was empirically investigated using regression analysis on data from a sample of policies marketed in NorthCarolina. The results suggest support for the options package theory. Kirchler and Angela-Christian Hubert (1999) found that the present study aims at describing spouses relative dominance in decisions concerning different forms of investment. As determinants of spouses dominance, partnership characteristics, such as partnership role attitudes, marital satisfaction and individual expertise in relation to different investments, were considered. A questionnaire on spouses dominance in making decisions on various investments, on the characteristics of particular investments and on partnership characteristics was completed by 142 Austrian couples. Basically, wives appeared to adapt to the dominance exerted by their husbands in savings and investment decisions Wives dominance was highest in egalitarian partnerships, where autonomic and wife-dominated decisions were reported more frequently than in traditional partnerships. Additionally, spouses relative expertise in relation to the investments in question showed strong effects on dominance distribution: Spouses with higher expertise than their partners exerted more dominance in decision-making processes. Amy Wong, (2004) empirically examined the role of emotional satisfaction in service encounters. Specifically, this study seeks to: investigate the relationship between emotional satisfaction and key concepts, such as service quality, customer loyalty, and rel ationship quality, and clarify the role of emotional satisfaction in predicting customer loyalty and relationship quality. In doing so, this study used the relationship between emotional satisfaction, service quality, customer loyalty, and relationship quality as a context, as well as data from a sample survey of 1,261 Australian retail customers concerning their evaluation of their shopping experiences to address this issue. The results show that service quality is positively associated with emotional satisfaction, which is positively associated with both customer loyalty and relationship quality. Further investigations showed that customers feelings of enjoyment serve as the best predictor of customer loyalty, while feelings of happiness serve as the best predictor of relationship quality. The findings imply the need for a service firm to strategically leverage on the key antecedents of customer loyalty and relationship quality in its pursuit of customer retention and longterm pro fitability. Stephen Diacon (2004) presents the results of a detailed comparison of the perceptions by individual consumers and expert financial advisers of the investment risk involved in various UK personal financial services products. Factor similarity tests show that there are significant differences between expert and lay investors in the way financial risks are perceived. Financial experts are likely to be less loss averse than lay investors, but are prone to affiliation bias (trusting providers and salesmen more than lay investors do), believe that the products are less complex, and are less cynical and distrustful about the protection provided by the regulators. The traditional response to the finding that experts and non-experts have different perceptions and understandings 4 about risk is to institute risk communication programmes designed to re-educate consumers. However, this approach is unlikely to be successful in an environment where individual consumers distrust regul ators and other experts. Helmut Grà ¼ndl, Thomas Post, Roman Schulze, (2005) found that demographic risk, i.e., the risk that life tables change in a nondeterministic ay, is a serious threat to the financial stability of an insurance company having underwritten life insurance and annuity business. The inverse influence of changes in mortality laws on the market value of life insurance and annuity liabilities creates natural hedging opportunities. Evan Mills, Ph.D.(1999) Studied the insurance industry is rarely thought of as having much concern about energy issues. However, the historical involvement by insurers and allied industries in the development and deployment of familiar technologies such as automobile air bags, fire prevention/suppression systems, and anti-theft devices, shows that this industry has a long history of utilizing technology to improve safety and otherwise reduce the likelihood of losses for which they would otherwise have to pay. We have identified nearly 80 e xamples of energy-efficient and renewable energy technologies that offer loss-prevention benefits, and have mapped these opportunities onto the appropriate segments of the very diverse insurance sector (life, health, property, liability, business interruption, etc.). Some insurers and risk managers are beginning to recognize these previously hidden benefits. Roger. A. Formisano (1981) examined, via consumer interviews, the impact of the National Association of Insurance Commissioners Model Life Insurance Solicitation Regulation as implemented in New Jersey. A substantial portion of the insurance buyers sampled did not become aware of the provisions of the regulation aimed to improve their buying ability. Further, many life insurance buyers were not well informed concerning the nature and operation of life insurance contracts, and in particular, the life insurance policies that they had purchased. Description of factors 1. Company Loyalty This factor includes that this is the only company the consumer wants to associate himself with, in future .himself would purchase more policies from the same company , suggest friends and family to purchase policy from the same company , company able to fulfill expectation, , Policy benefits benchmarks . The highest Eigen value lies in this factor 35.213. So it is been considered as the highly contributing factor towards study. Therefore it is clear that company loyalty plays an important role in investment decisions of investors. 2. Services Quality This factor includes hassle free settlements , employees responsible towards customers agents respond promptly , investment in life insurance is more secure than stock market satisfy with relationship to company . . Ease of Procedures This factor includes the company provides claims on time cooperative and friendly agent , settlement of claims easy and timely , agent is well informed about policies. As we can see, that the Eigen value for factor ease of procedures is 5.830 , which is also a contributing factor towards the study, so it can also be considered as an important factor in the study. 4. Satisfaction Level This factor includes that the suggested benefits of Insurance Policy should be met to the investors, Company provides them satisfactory services , fulfill its promise about life insurance policy , Services should be provided on time, and awareness of terms and conditions of policies. As we can see, that the Eigen value for factor satisfaction level is 5.008 , which is also a contributing factor towards the study, so it can also be considered as an important factor in the study. 5. Company Image This factor includes that the insurance company should be well known in the industry , insurance provider should have goodwill in market (0.758),and company of high repute As we can see, that the Eigen value for factor company image is 4.878, which is also a contributing factor towards the study, so it can also be considered as an important factor in the study. 6. Company-Client Relationship This factor includes that the agent remind about premium installments. personal attention on every consumer and understand consumers financial needs . As we can see, that the Eigen value for factor company client relationship is 4.051, which is also a contributing factor towards the study, so it can also be considered as an important factor in the study. CONCLUSION In present Indian market, the investment habits of Indian consumers are changing very frequently. The individuals have their own perception towards various types of investment plans. The study of this research work was focused over consumers perception on investment towards Life Insurance Services. The consumers perception towards Life Insurance Policies is positive. It developed a positive mind sets for their investment pattern, in insurance policies. Still some actions are needed for developing insurance market. The major factors playing the role in developing consumers perception towards Life Insurance Policies are Consumer Loyalty, Service Quality, Ease of Procedures, Satisfaction Level, Company Image, and Company-Client Relationship. Insurance industry has to go ahead. A lot of opportunities are still waiting. This research will help in developing the market share, loyalty and further development in insurance sector. .

Comparing the American Dream in Great Gatsby and Glass Menagerie :: comparison compare contrast essays

The American Dream in The Great Gatsby and The Glass Menagerie  Ã‚      For centuries, men and women from all over the world have seen in America a place where they could realize their dreams. We each dream our own American Dream. For some it is a vision of material prosperity, for others it can be a feeling of secure and safe. It can be the dream of setting goals. It can be about social justice, as Martin Luther King Jr. gave the speech of   â€Å"I have a dream†, says, in spite of the difficulties and frustrations of the moment, I still have a dream. It is a dream deeply rooted in the American Dream. I have a dream that one day this nation will rise up and live out the true meaning of its creed: We hold these truths to be self-evident: that all men are created equal.   We believe in the American Dream because it does not fit with any temporary contentedness, rather it brings us the power for improvement and equality. However, why does the American Dream still fall? The Great Gatsby, by F. Scott Fitzgerald, is considered as the representative of the decline of the American Dream, can give us some ideas of what it is about. The Great Gatsby describes the failure of American Dream, from the point of view that American political ideas conflict with actual conditions that exist. For whereas American democracy is based on the idea of equality among people, the truth is that social discrimination still exists and divisions among the classes cannot be overcome. Myrtle Wilson's attempt to break into the Buchanans fails at last. She struggles herself to fit into an upper social group, pretends to be rich and scorns people from her own class. She does all these because she wants to find a place for herself in Tom Buchanan's class but she does not succeed in doing so. Nearly all the characters in the story are materialistic and this included Fitzgerald himself. Fitzgerald mirrored his nation's new attitude toward money: he was considerably more interested in making and spending it than in accumulating it. This is exactly what Tom and Daisy Buchanan are behaving. The roaring twenties is immortalized as a time of entertainment a glamorous movie stars and singers, high fashion, leisure activities, numerous radio shows and parties. In Highlight of American Literature, Dean Curry writes: The Great Gatsby reflects Fitzgerald's deeper knowledge, his recognition that wanting to be happy does not insure one's being so and that pursuit of entertainment may only cover a lot of pain.

Journal Article Review Essay

The general topic of forgiveness has received a magnitude of attention and research on a conceptual level in recent years. Hall and Fincham consistently noted, however, that self-forgiveness had little to no empirical study or research documented and believe this is a critical piece to an individual’s overall emotional health. In an effort to stimulate additional research on the subject, they wrote the aforesaid journal article. The article describes self-forgiveness by definition in both a spiritual and a psychological context. Much insight is given to the similarities and differences between self-forgiveness, or intrapersonal forgiveness, and interpersonal forgiveness. Many conceptual distinctions are addressed and appropriately confirm the need for further research on self-forgiveness as it relates to the inflated interest in the importance and nature of forgiveness in general. In addition, much discussion covers the relation of self-forgiveness to interpersonal forgiveness in regards to the importance, or even necessity, of one to the other. A theoretical model of self-forgiveness is outlined and described in relation to forgiveness of interpersonal transgressions. Self-inflicted pain takes on a particular importance as a catalyst to the healing process in both self-forgiveness and interpersonal forgiveness. Finally, different types of determinants are described and analyzed in relation to the theoretical model and its limitations. Journal Article Review 3 Interaction Self-forgiveness is an intriguing topic, from my own personal perspective, and one that immediately caught my attention when scanning the journal articles offered. I agree with Hall and Fincham that further research on the subject would be extremely beneficial and embraced. Of particular interest to me was the complicated nature of categorizing and defining self-forgiveness. What seemed to be a simple concept is, in fact, layered with multiple levels of complex considerations that must be addressed in order to properly define and diagram self-forgiveness. In general, self-forgiveness is identified by a common ability to exhibit self-respect in spite of the acceptance of wrong-doing (Hall, J., Fincham, D., 2005). I never considered the distinction between interpersonal forgiveness and intrapersonal forgiveness. While they share many similarities, there is even greater evidence of the differences between the two. One significant difference involves the consequences of withholding forgiveness from self. It is likely that intrapersonal unforgiveness can be much more detrimental than interpersonal. Hall & Fincham state â€Å" Self-forgiveness often entails a resolution to change† (2005). It is this process of acceptance of one’s own imperfections and sinful nature that catapults a desire for self-improvement and growth. This is a critical component of healing the soul and beginning the journey to spiritual and mental health. Also enlightening was the declaration that one can experience pseudo self forgiveness by failing to acknowledge any wrong doing and convincing him/herself that they are without fault. Finally, I was struck by the notion that self-forgiveness will typically vary and should be approached as such. Journal Article Review 4 Application The idea that â€Å"self-forgiveness has be overshadowed by research on interpersonal forgiveness prompts further contemplation into the root causes of many emotional determinants such as depression, shame, and guilt. If a counseling situation arose and my client presented any of the above emotions, I would encourage conversation that delves deeper into the core source of these emotions. It is highly likely that unforgiveness is present. The Bible warns us about the repercussions of unforgiveness and I believe this pertains to self-unforgiveness as well as interpersonal. Bitterness is usually a result of unforgiveness and ultimately, recognizing your worth through the eyes of God is freeing and can soften a hardened heart. If we are to look at healing of the whole person, which should be our ultimate goal as counselors, a huge part of that will be making peace with our past mistakes and choices. We all have regrets and, to an extent, we probably all carry around a certain amount of self-unforgiveness. Hall and Fincham state â€Å"self-forgiveness can be used as the vehicle through which self-reconciliation occurs† (2005). I would apply this to most any counseling situation. Discovery of the source of our pain, shame, and guilt can be the beginning of the journey of the healing process. Because we are incapable of escaping ourselves, and our own thoughts, at some point, self-unforgiveness is going to surface. A good counselor is going to be aware of this and recognize it from the beginning. It could easily lay the groundwork for the working stage of the counseling process and give the counselor direction in how to proceed. Healing the soul is not always easy work, but it helps when you know the s ource of the brokenness. References Hall, J. & Fincham, F. (2005). Self Forgiveness: The step-child of forgiveness. Journal of Social and Clinical Psychology, volume number 24, 621-637.

Income Tax Authorities Essays

Income Tax Authorities Essays Income Tax Authorities Essay Income Tax Authorities Essay INCOME TAX AUTHORITIES A. Income Tax Authorities under the Income Tax Act [Section 116] 1. Central Board of Direct Taxes (CBDT) 2. Director-General of Income Tax (DGIT) or Chief Commissioner of Income Tax (CCIT) 3. Directors of Income Tax (DIT) or Commissioners of Income Tax (CIT) or CIT (Appeals) 4. Additional Directors of Income-Tax (ADIT) or Additional Commissioners of Income-tax (ACIT) or ACIT (Appeals) 5. Joint Directors of Income Tax (JDIT) or Joint Commissioners of Income Tax (JCIT) 6. Deputy Directors of Income Tax (DDIT) or Deputy Commissioner of Income Tax (DCIT) or DCIT (Appeals) 7. Assistant Directors of Income Tax (ADIT) or Assistant Commissioners of Income Tax (ACIT) 8. Income Tax Officers (ITO) 9. Tax Recovery Officers (TRO) 10. Inspectors of Income Tax B. Right to appoint Income Tax Authorities [Section 117] Sec. 117 Posts (1) (2) Income Tax Authorities Income Tax Authorities below the rank of Assistant Commissioner or Deputy Commissioner Executive or ministerial staff Appointment by Central Government Board, Director-General, Chief Commissioner, Director, Commissioner Income Tax authority authorized by the Board 3) C. Control of Income Tax Authorities [Section 118] Any income-tax authority or authorities shall be subordinate to such other income tax authority as may be specified in the notification by the Board. D. POWERS OF INCOME TAX AUTHORITIES [section 119] Instruction to subordinate authorities: 1. The Board may issue orders / instructions / directions to other income tax authorities for proper administration of the Act. 2. Such orders / instructions / directions are binding on all subordinate authorities. 3. No instruction shall be issued by the Board to: (a) Make a particular assessment or dispose of a particular case in a particular manner; (b) Interfere with the discretion of CIT (Appeals) in the discharge of his appellate functions. 4. The Board may issue instructions for (a) Proper and efficient management of work of assessment. (b) Collection of Revenue / Issue / Intimation of penal proceedings. 5. Powers of the Board with regard to relaxation of any provisions of law: (a) Relaxation of any provisions of Section 139 / 143 / 144 / 147 / 148 / 154 / 155 / 158BFA/ 201 210 211 / 234A 2348 / 234C / 271 / 273 except 115P and 115S (b) Further, general or special orders may be issued by the CBDT by way of relaxation of the provisions of sections 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ and 115WK relating to assessment of Fringe Benefit Taxation. Tax Supplement 1 (c) To avoid genuine hardship to assesses acceptance of an application of claim of any exemptions, deductions, refund or any rel ief after the expiry of the prescribed period under the Act. (d) To avoid genuine hardship to assessee by relaxing any requirements of Chapter IV or VI A. 6. Duties of the Board: Before relaxing any provision in the assessee’s favour, the Board should satisfy that: (a) Non-compliance was due to any reasons beyond the control of the assessee, (b) The assessee complied with such requirements of the Act before the completion of assessment. E. Powers of the Central Board of Direct Taxes (CBDT) under the various provisions of the Act. Section 2(17) 2(18) 11(1)(c) 44AA 80RRA 80U 118 119 Powers Declare any Institution, Association or Body to be a Company. Declare a Company having no Share Capital as Company in which public is substantially interested. Direct that income from house property held under Trust will not be included in the Total Income of the person in receipt of such income. Notify compulsory maintenance of accounts for any profession. To prescribe the field in which the person may have specialized knowledge and experience to be called a ‘technician’. Make rules and specify the permanent physical disability for deduction u/s 80U Exercise control over Income-tax authorities Issue orders, instructions and directions to subordinate authorities. Exceptions: (a) Order, instruct or direct any Income Tax authority to make assessment or to dispose a particular case in a particular manner. (b) Interfere with the discretion of the CIT (Appeals) in the exercise of appellate functions. 120 132 138 246 288 293B 295 Direct Income Tax authorities regarding exercise of their powers and functions. Specify the Income Tax authorities who are empowered to issue summons for search and seizure. Require any authority, body or officer, to disclose information regarding the assessee. Transfer or o authorize the CIT to transfer any appeal pending before First Appellate Authority. Prescribe educational qualifications of Authorized Representatives. Condone delay in obtaining Board approval, wherever such approval is necessary. Make rules for carrying out the purposes of the Act, subject to Central Government control. F. Special powers u/s 119(2) SubSection (a) (b) (c) Powers Issue orders in certain cases by way of relaxation or otherwise to â€Å" any class of incomes or fringe benefits† Extend time limit to admit an application or claim Relax any requirement of Chapter IV or Chapter VIA Tax Supplement G. Powers of Director General/Director of Income Tax Section 117 119(2) 120 127 131(1A) 132(1) 132A 133A 135 Powers Appoint IT authority below the rank of AC/DC Give instructions to Income Tax Officers. Direct the JC, AC, AD to function and assume powers of A. O. Transfer cases from one or more A. O. subordinate to him to any other A. O. who is subordinate to him. Enquire, if there exists any reasons to suspect concealment of income. Authorize any JD/JC/DD/DC/AD/AC/AO to conduct search and seizure. Requisition of books of accounts etc. Power of survey and collect useful and relevant information. Make enquiry. H. Powers of the Commissioner/Chief Commissioner of Income Tax: In addition to the powers mentioned above, the Commissioner/Chief Commissioner enjoys the following additional powers: Section 131 151(1) 253(2) 263 264 Powers Discovery, production of evidence, etc Sanction re-opening of assessments after the expiry of four years Direct A. O. to prefer appeal to Tribunal against the order of the First Appellate Authority. Revise any order passed by the A. O. which is prejudicial to the interest of revenue Revise order passed by a subordinate authority not prejudicial to the interest of the assessee I. Powers of Joint Commissioner of Income Tax Section 131 131(1A) 132 133 133A 133B 134 135 144A Powers Discovery, production of evidence, etc. Enquire, if reasons exist to suspect concealment of income. Search and Seizure call for information Survey Collect information Inspect register of companies Make an enquiry Issue directions during the course of assessment proceedings. Sanction re-opening of assessment after expiry of 4 years, if the assessment is any section other than 143(3) and 147, made under Tax Supplement 3 J. Powers of Assessing Officer: Section 38 89 131 132 132A 132B 133 133A 133B 134 139A 140A 142(2A) 143, 144 147 154 194, 195, 197 221 237, 240 245 Powers Determine the proportion of expenses for allowing deduction in respect of premises used Partly for the purpose of business or profession Grant relief u/s 89(1) for arrears of salary received Discovery, production of evidence etc. Search and seizure Requisition of books of accounts Apply the assets seized and retained U/s. 132 in satisfaction of existing liabilities under the Act. Call for information Power to Survey. Collect certain information Inspect register of companies Allot PAN Impose penalty for non-payment of self-assessment tax Direct an assessee to get his accounts audited Make assessment Reassess income which escaped assessment Rectify mistakes apparent from the records Grant certificate to an assessee to receive a payment without deduction of tax at source or deduction of tax at a rate lower than the prescribed rate. Impose penalty for default in payment of tax Grant refund Adjust refund against any demand of tax etc. outstanding against the assessee L. JURISDICTION OF INCOME TAX AUTHORITIES [Section 120] 1. Direction by CBDT: (a) Income Tax authorities are required to exercise their powers and perform their functions in accordance with directions given by the Board. (b) Income Tax authority higher in rank, if directed by Board, shall exercise the powers and perform tie functions of the Income Tax authority lower in rank. 2. The directions of CBDT include direction to authorize any Income Tax authority to issue instructions to their subordinates. 3. Criteria to be adopted for issue of instructions: In issuing instruction or orders, the Board or the IncomeTax authority may adopt any one or more of the following criteria (a) Territorial area (b) Person or classes of persons (c) Incomes or classes of incomes (d) Cases or classes of cases 4. Other powers of the Board: The Board can authorize any Director General or Director to perform such functions of any other Income Tax authority as may be assigned to him. . Delegation of Powers to CCIT / DGIT : The Board can also authorize Director General or Chief Commissioner or Commissioner to issue orders in writing to the effect that the functions 4 Tax Supplement conferred or assigned to the Assessing Officer in respect of the above four criteria shall be exercised or performed by Joint Commissioner or Joint Director. M JURISDICTION OF THE ASSESSING OFFICERS [Section 124] The Assessing Officer has been vested with jurisdiction o ver any area or limits of such area 1. If a person carries on business or profession only in that area, In respect of that person; or 2. If a person carries on business or profession in more than one place, then the principal place of business or profession situated in that area; or 3. In respect of any other person residing within that area. N. SETTLEMENT OF JURISDICTION RELATING TO DISPUTES 1. Any dispute relating to jurisdiction to assess any person by an Assessing Officer shall be determined by Director General /Chief Commissioner/Commissioner of Income Tax 2. If the dispute is relating to areas within the jurisdiction of different Director General /Chief Commissioner/ Commissioner, then such issue is to be solved mutually among themselves. 3. If the above authorities are not in agreement among themselves such matter has to be decided by the Board or Director General/ Chief Commissioner/ Commissioner authorized by the Board. O. RIGHTS OF THE ASSESSEE DUTIES OF THE ASSESSING OFFICERS RELATING TO JURISDICTION 1. Rights of the Assesses: The assessee has right to object and raise the question of jurisdiction of an Assessing Officer within the time prescribed nder the following circumstances: If he has already filed the return income u/s 139(1) or 115WD(1)- Within 1 month from the date of service of notice u/s 142(1) or 143(2) or before the completion of assessment whichever is earlier. No return flied and notice issued u 142(1) or 148 or show cause notice for best judgment assessment u/s 144 or 115WD(2) / 115WH(1) / 115WF Within the time all owed in notice u/s 142(1) or 148 or within the time specified in notice u/s 144 whichever is earlier. 2. Duties of the Assessing Officer: If the assesses challenges the jurisdiction of the Assessing Officer, and the Assessing Officer is not satisfied with the correctness of the assessee’s claim, then he shall refer the matter to the Director General/ Chief Commissioner or Commissioner before the completion of the assessment. P. POWERS OF THE INCOME TAX AUTHORITIES TO TRANSFER CASES [Section 127] Transfer to another subordinate officer: 1. The Director General or Chief Commissioner or Commissioner has the power to transfer cases with or without concurrent jurisdiction from one or more subordinate Assessing Officer to other Assessing Officers. . Before transferring the case, the assesses shall be given an opportunity of being heard. 3. The above authorities shall record the reasons in writing for doing so. 4. Where the Assessing Officer from whom the case is transferred and the transferee Assessing Officer do not fall under the control of the same Director General, Chief Commission er, Commissioner, then both the jurisdiction officers mutually decide and paw necessary order. 5. If both the jurisdiction Commissioners are not in agreement, then the matter shall be decided by the Board or any authority authorized by the Board. . Transfer within local area: It is not necessary to give an opportunity to the assessee if the case is transferred between Assessing Officers within the same city, locality or place. Tax Supplement 5 7. The transfer of the case may be made at any stage of the proceedings. 8. Any fresh notice not required: It is not necessary to reissue any notice by the transferee Assessing Officer, which is already issued by the previous Assessing Officers. Q. Duties of Income Tax authority and rights of the assessee in case of change of Income Tax Authority. Section 129] When an Income Tax authority ceases to exercise jurisdiction and is succeeded by another, then the successor shall continue the proceedings from the stage at which it was left-over by th e preceding authority. Right of the assessee: In case of change in Income Tax authority, the assessee may demand that before the proceeding be continued: (a) the previous proceedings or any part thereof be reopened again (b) he may be reheard before passing any order by the new authority. R. OTHER POWERS OF INCOME TAX Section Particulars Authorities who can exercise the powers u/s 131 Assessing Officer, Joint Commissioner of Income Tax, Commissioner of Income Tax (Appeals), Commissioner of Income Tax, Chief Commissioner of Income Tax Nature of Power Power of Court under the code of civil procedure and power to 131(1) Discovery and inspection Enforcing attendance of any person Compelling production of books of accounts and documents Issuing commissions Authorities who can exercise the Powers: Director General, Director, Joint Director, Deputy Director, Assistant Director or Authorized Officer 131(1A) The above authorities can exercise the powers if they have reasons to suspect that income has been concealed or likely to be concealed irrespective of whether any proceeding in respect of the assessee is pending before him or any other authority or not The authority has the power to impound and retain books and documents for such period as it thinks fit. The Assessing Of ficer/Assistant Director/Deputy Director shall not. etain the books/ documents Without recording reasons for doing so; and For a period exceeding 15 days without prior permission of Chief Commissioner/ Commissioner/Director General/Director of Income Tax S. POWERS OF INCOME TAX AUTHORITY TO CALL FOR INFORMATION. [Section 133] The Assessing Officer, Joint Commissioner, Commissioner (Appeals) may require the followinq details: Assessee Firm HUF Trustee, guardian, agent Information Names, addresses of the partners of the firms and their respective shares Names, addresses of the manager and the members of the family. Names of the persons for or of whom he is trustee, guardian or agent and their addresses. 131(3) 6 Tax Supplement Any assessee Name and addresses of persons to whom the following payments are made exceeding Rs. 1,000 or more as may be prescribed: Rent, interest, commission, royalty, brokerage, annuity not taxable under the head â€Å"Salaries† Names and addresses of all persons to whom any sum has been paid or received for transfer by way of sale, exchange or otherwise of assets; Details of such payments and receipts. Information, matters or statement of accounts and affairs, which will be useful or relevant to any proceeding under the Act. Broker, agent or any person concerned in the management of stock or commodity exchange Any person including banking company or any officer thereof In case where no proceeding is pending, the power in respect of an inquiry shall not be exercised by any authority below the rank of Director or Commissioner of Income Tax without the prior approval of the Director or Commissioner. T. Section 133A POWER TO REMOVE BOOKS DURING SURVEY 1. Authority: Commissioner, Joint Commissioner, Joint Director, Director, Assistant Director, Deputy Director and Assessing Officer or Tax Recovery Officer or Inspector of Income Tax. No action u/s. 133A(I) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner. 2. Authorized arm of the Income Tax authority to survey: (a) Any piece within the limits of the area assigned to the Income Tax Authority (b) Any place occupied by any person in respect of whom the Income Tax Authority exercises jurisdiction (c) Any place in respect of which the Income Tax Authority is authorized by the (higher) Income-Tax Authority covered under (a) and (b) above. 3. Place Time of survey: Any place, whether principal place or not, of business or profession of the assessee. Place of survey Place of business or profession Any other place Place of function, ceremony or event Time of survey During business hours After sunrise and before sunset Any time after such function, ceremony or event 4. Rights of the Income Tax Authority u/s. 133A (a) Inspect books of accounts or other documents available at such place. (b) Check or verify and make inventory of the cash, stock, or other valuable article or thing found therein. (c) Obtain any information, which may be useful or relevant to any proceeding under this Act. (d) Record statement of any person, which may be useful or relevant to any proceeding under this Act. (e) Place marks of identification on books of accounts/other documents Inspected by the Income Tax Authority. (f) If the assessee refuses or evades, the Income Tax Authority shall have all powers u/s. 131(1) to enforce compliance. Tax Supplement 7 (g) Power to impound books etc. : The Income Tax Authority has powers to Impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him. Conditions: Reasons for impounding books should be recorded in writing. Prior permission of CCIT/DGIT/CIT/ DIT should be obtained for retention beyond TEN DAYS exclusive of holidays. 5. Duties of the proprietor, employee or any other person available at the time of survey: Afford necessary facility to the surveying official: (a) To inspect such books of accounts and other documents as they require and which may be available at such place. b) To check or verify cash, stock or other valuable article or thing which may be found therein. (c) Furnish such information as he may require which may be helpful for or relevant to any proceeding under the Act. 6. Places not to be entered [Circular No. 7D / 3. 5. 1. 967]: (a) Place where the Assessee does not carry on any business; (b) Business in residential premises of third parties; (c) Premises of a Chartered Accountant, a Pleader, an Income Tax Practitioner of whom the Assessee may be a client. U. POWERS OF THE INCOME TAX AUTHORITY TO COLLECT CERTAIN INFORMATION u/s 133B 1. Authority: Joint Commissioner, Assistant Director, Deputy Director, Assessing Officer, and Inspector of Income tax authorized by the Assessing Officer, 2. Area of the Income Tax Authority: (a) Any building or place within the limits of the area assigned to the Income Tax Authority; (b) Any building or place occupied by any person in respect of whom the Income Tax Authority exercises jurisdiction. 3. Place: (a) Any place, whether principal place or not, of business or profession of the assessee. (b) Any other place where the books of accounts, or any part of cash or stock or other valuable article or thing relating to business or profession are kept 4. Time of survey: Hours during which such place of business is open for the conduct of business or profession. 5. Rights of the Income Tax Authority: (a) To collect prescribed information; (b) The Income Tax Authority has no right to remove from the building or place any books of account, other documents, cash, stock or other valuable article or thing. 6. Consequences of non-compliance: [Section 272AA] Failure to comply with the provisions of this section will attract a penalty of such amount as the Income Tax Authority may direct. Maximum penalty shall be Rs. 1,000. ILLUSTRATION: An Assessing Officer entered a hotel run by a person, in respect of whom he exercises Jurisdiction, at 8 p. m. for the purpose of collecting information, which may be useful for the purposes of the Act. The hotel is kept open for business every day between 9 am end 9 pm. The hotelier claims that the Assessing Officer could not enter the hotel after sunset The Assessing 8 Tax Supplement Officer wants to take away with him the books of account kept at the hotel. Examine the validity of the claim made by the hotelier and the proposed action of the Assessing Officer with reference to the provisions of section 1338 of the Income lax Act, 1961. 1. Section 133B: (a) Powers: Survey: Assessing Officer is empowered to survey the place of business or profession at hours during which such place of business is open for the conduct of business or profession. Collection of Information: He is also empowered to collect prescribed information. (b) Restriction on Power: The AO has no right to remove any books of account, other documents, cash, stock or other valuable article or thing, from the place of survey. 2. Analysis and Conclusion: (a) Validity of Entry into Hotel: The AD entered the Hotel during its business hours at 8 p. m. (i. e. between 9 a. m. and 9 p. m. ) In light of the above provision of law, claim made by Hotelier in this respect is not valid. (b) Validity of Removing Books: Assessing Officer has no right to take away the books of accounts kept at the hotel. Hence the proposed action of the Assessing Officer is beyond his authority. V. Powers of income tax authorities to Inspect register of companies. [Sec 134] 1. Officers Empowered: (a) Assessing Officer (b) Joint Commissioner (c) Commissioner (Appeals) or (d) Any person subordinate to the above persons duly authorized by them (above persons) in writing. 2. Power to Inspect: The above officers may inspect or take copies of any Register of the Members, Debenture Holders or Mortgages of any Company of or an entry in such Register. W. Powers of Income tax authorities to disclose information [Section 138] 1. Furnishing of information: The information received or obtained by the Income Tax Authority in performance of functions under this Act, may be furnished by the Board or any designated Income Tax Authority by a special or general order. 2. Person to whom information has to be furnished: (a) Any officer, authority or body performing functions under law relating to the imposition of any tax, duty or cess or to dealings in foreign exchange. b) Any officer, authority or body performing functions under any other law, notified by the Central Government in public interest. 3. Procedure: (a) The prescribed authority can file an application to the Chief Commissioner or Commissioner in prescribed Form No. 46. (b) If the Income Tax Authority is sat isfied that in public interest such information has to be furnished to the applicant, then he may furnish such information in Form No. 47. (c) The decision made by the Chief Commissioner or Commissioner shall be final. Designated Officers: Chief Commissioner, Director General, Additional Commissioner, Additional Director, Joint Commissioner and Joint Director. Tax Supplement 9