Articles review For this assignment you will discuss two published Essay

Articles review For this assignment you will discuss two published research articles relating to gender and education. Each one - Essay Example 2004; Putwain 2008) and Science scores (Okoye 2009). Still, one study argues that gender differences can be found based on problem type: â€Å"boys outperformed girls on spatial/conceptual measurement, whereas girls outperformed boys on formula-based measurement, as well as on a test of computation skills† (Vasilyeva et al. 2009, p.401) or personality (Petrides et al. 2005), while others provide evidence that stereotype threats can lead to gender differences in female students' maths performance (Ahmavaara and Houston 2007; Good, Woodzicka, and Wingfield 2010; Keller 2007). This essay criticizes the articles â€Å"The gendered subject: students' subject preferences and discussions of gender and subject ability† by Francis (2000) and â€Å"Student attitudes, image and the gender gap† by Warrington, Younger, and Williams (2000). In â€Å"The gendered subject: students' subject preferences and discussions of gender and subject ability,† Francis (2000) examine s whether there have been any changes in students’ constructions of gender and learning, because of changes in achievement trends and perceptions of gender. The author also studies their perceptions of most popular and least popular subjects and their beliefs about gender and ability. The study is a correlational design, wherein relations between gender and subject preferences and ability are determined. The sampling strategy is random sampling from three different mixed-sex schools in Greater London. Author conducted classroom observation and semi-structured interviews with one hundred 14 to 16 year old students. Findings showed blurring in gendered subject preferences, because boys favoured English, while girls preferred Math as the second favourite subject. However, in terms of students’ least preferred subjects, the sample was more traditional, with mathematics and science the least well-liked subjects among girls, and French the least well-liked among boys. Still, maths was rated second least preferred by boys, and French third least preferred among girls, which indicates greater diversity. As for responses on gender and subject ability, majority believed that ability at different subjects are not connected to gender. Still, those who believed that gender is a factor in different subjects agreed that girls were better at some or all subjects than boys. Francis concluded that stresses on female superiority should not be taken as an indication of absence of worry among educators, because it means that gender gap continues to persist, but at a different direction. It is important to stress the potential of both genders for all subjects to erase stereotyped images. Warrington, Younger, and Williams (2000) study the attitudes of students to GCSE work and explore why boys and girls seem to view their work in different ways, with emphasis on â€Å"image† in the article â€Å"Student attitudes, image and the gender gap.† Like Francis ( 2000), Warrington, Younger, and Williams (2000) conducted a correlational study using qualitative analysis. Warrington, Younger, and Williams (2000) used triangulation for data gathering: focus group interviews with groups of girls and boys, lesson observations and teacher interviews. Findings showed that girls are not stigmatised for hard work in class, while boys experience that their image is affected when they study hard in school.

Relationships between African Americans and Latinos in the Church of Essay

Relationships between African Americans and Latinos in the Church of Christ - Essay Example How important is a religion to you? Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant How important is religion in your family? Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant How important is religion in social life? Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant Cultural Aspects How much is culture related to religion? Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant How much is religion related to culture? Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant Which is more important to you? Culture Religion How important is the ethnic difference in the context of religion? Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant What is the influence of cross cultural communities on religion? (King, 18) Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant How do you assess the influence of religion in promoting leadership qualities for acculturation? Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant How much can the cross culture problems be overcome by the influence of church? Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant How much is the influence of the church in the context of language? Very Important Important Marginally Important Not Important Irrelevant Very Irrelevant

Voluntary Disclosure of Income Scheme Analysis

Voluntary Disclosure of Income Scheme Analysis HISTORY OF ECONOMIC THEORY PAPER PHILOSOPHISING A LAW: VOLUNTARY TAX DISCLOSURE Joanna Thomas A. THE LAW The Voluntary Disclosure of Income Scheme was launched by on the 18th of June, 1997. It continues for six months until the 31st of December, 1997. It was launched by The Central Board of Direct Taxes. Its aim was to unearth disclosed income, to provide income tax and wealth tax defaulters an opportunity to disclose their income at the prevailing tax rates, while under the umbrella protection of immunity from all major laws relating to economic offences, and to mobilise resources and channel funds into priority sector of the economy. Those opting for the VDIS would be granted immunity from prosecution under the Foreign Exchange Regulation Act, 1973, the Income Tax Act, 1961, the Wealth Tax Act, 1957, and the Companies Act, 1956.1 In the six months of its existence, 4,75,477 people disclosed their assets and incomes under VDIS. This garnered a revenue of 33,697.32 crore rupees to the Indian Finance Ministry on which Rs. 9,729.02 crore were paid as tax. While some saw the scheme as a success that boosted the government’s coffers, others were outraged. A Public Interest Litigation (PIL) was filed in the Supreme Court under the argument that schemes like VDIS penalised honest tax payers while at the same time, it encouraged tax evaders. A. 1. FEATURES The salient fetters of the scheme include: 1. The declarant would have to file a declaration before the Honourable Commissioner of Income Tax. The Commissioner would then grant him a certificate, setting forth the particulars of the voluntarily disclosed income and the amount of income tax paid in respect of the same. This provided the declarant immunity from prosecution under the Income Tax, 1961. A person may make a declaration in respect of any income chargeable to tax for any assessment year prior to the assessment year 1998-99: for which he has not filed a return under section 139 of the Income Tax Act. for which he has failed to disclose in a return of income furnished by him under the IT Act before the date of commencement of the Act. which has escaped assessment in terms of section 147 as it stood prior to 1.4.1989 and thereafter. 2. The scheme covered all persons, both corporate and non-corporate. The tax payable on the disclosed income was 30% for individuals and 35% for all other declarants, i.e., corporates and firms. The tax on the voluntarily disclosed income or wealth would have to be paid before making the declaration, and proof of such payment was to be attached along with the declaration. 3. Those who opted for the VDIS would be granted immunity from prosecution under the Foreign Exchange Regulation Act, 1973, the Income Tax Act, 1961, the Wealth Tax Act, 1957, and the Companies Act, 1956. 4. A person in whose case a search under section 132 of the Income Tax Act has been initiated or where books of account, other documents or other assets have been requisitioned under section 132A will not be entitled to make a declaration in respect of the previous year in which the search was made or any earlier previous year. B. THE PHILOSOPHICAL WORKINGS P. Chidambaram, the mastermind behind the VDIS, claimed that broadening the tax-net through VDIS was a more goal than how much the scheme could net. Of the 4,66,031 respondents from VDIS, most were part of the 12 million who formed the tax-net. Most of these 12 million were grossly under-reporting their revenues and with this amnesty they were able to change their black money to white money at a much lower rate. Chidambaram ended up protecting the right of tax evaders. This goes against the philosophy of equitous taxation. The amnesty scheme hampered the government’s regular tax collection as tax-evaders, specially businessmen, non-salaried professionals who could opt out of the tax net, found it cheaper to declare their incomes with the lower tax rates of the amnesty schemes. In addition to that, as this scheme was anticipated in advance, the tax evaders were able to dodge paying taxes — which could be seen by a drop in revenue collections — before the scheme actually arrived. This was what happened with the VDIS. Evaders were aware from March that the tax pardon was on its way and hence, personal income tax collections in the first seven months of the current fiscal year recorded a significant drop. A post-VDIS drop also occurred, as has been seen in the case of earlier amnesty schemes. Therefore, despite the ‘record haul’, the government emerges as a net loser in this scheme as the VDIS hampered long-term tax collections that in effect proved the government’s crusade against corruption to be a sham.2 Actually, pardons provided at regular intervals may shrink the tax base instead of expanding it, as Chidambaram expected. It encourages more tax-dodging. Before the 80’s pardons were witnessed at the rate of once every twelve years. However in the 1990’s, amnesties were witnessed six times in eight years. Hence, Chidambaram’s threat that the VDIS would be the last opportunity for evaders to come clean, didn’t hold much ground. Another claim of Chidambaram was that an objective of the VDIS was to mop up black money. But how much can an amnesty work towards absolving an evader? According to a study done by NIPFP in the 1980’s, black money in India was valued at 18-21% of the GNP. Other independent assessments, however, estimated the value to actually be around 50%. Even assuming a low rate of 10%, in the 1990’s, with GNP at 12.6 million crore rupees, the black money in the country can be estimated to be 1.26 million crore rupees. When you compare this to the amount disclosed through VDIS, it barely accounts for 2.5%. And the VDIS was supposed to to account for black money of years past! It can be said that the VDIS provided just the right loopholes that tax evaders were looking for. It provided immunity from various laws and also gave evaders legitimacy for ownership of single units of property in overseas areas and investments in bonds, debentures, shares, fixed deposits etc. Further, declarations under VDIS could not be used as evidence against the declarant in those proceedings that involve penalty imposition or litigations under acts such as IT Act, Wealth Tax Act or Companies Act. Take the example of the son of a very senior Congress leader from Andhra Pradesh who declared Rs.700 crores under the VDIS. The massive loot was amassed over the years from cuts and kick-backs. By paying Rs.200 crores he can now pocket the rest of the booty which now becomes white and rest assured that he can safely skirt all legal probes in the future.2 Declarations were made even minors, 2472 declarations to be exact, whose income were joint with that of their parents. This was permitted by the CBDT clarification which was actually inconsistent with the stated law. A test check revealed that these minors declared undisclosed income on dates prior to their birth! Loopholes could also be found in the declaration of jewellery or silver articles. Initially, the clarification was to assess bullion and jewellery purchased prior to 1 April 1987 at the rates prevailing as on that date. However, this clause was amended later in November that stated that bullion and jewellery should be assessed at the rates that were prevailing on the date of acquisition or purchase, only if a credible proof of purchase or acquisition could be provided. Unfortunately, credible proof was left unexplained and undefined. This loophole provided the most used channel for money laundering under the scheme. Due to this loophole, tonnes of silver was shown in backdated purchases when prices were much lower than the current prices thus reducing the effective rate of taxation. Another negative effect was that silverware dealers began providing fake receipts to anyone who needed one. In this way, the VDIS provided a lucrative opportunity to create legalised assets by converting undisclosed assets with a much lower effective tax rate. This could be the reason why land, gold and jewelry declarations was far more than that of cash. But this, however, could also be explained with the fact that black money is generally not kept in cash. Another failure of the Scheme was to lay down valuation requirement for real estate properties. This gap was taken unfair advantage of by the declarants who were able to declared their assets at insanely high values and also managed to protect themselves with the immunity provisions of the VDIS. A property that was purchased earlier in part with black money and shown in registration records at the value equaling the white money involved, could now be declared at its real price i.e. the black and the white money combined. Today, with an appreciation in the value of the property, the declarant could sell and purchase a bigger property with the newly acquired white money. C. THE VERDICT The VDIS was drafted with a number of gaps. This was, in turn, compounded by CBDT circulars, clarifications and press briefings that completely benefitted the declarants, i.e., the tax evaders. A number of gaps was left in procedural matters in the implementation of the Scheme. This impacted revenue realisation. The department was deprived of legitimate revenues due to the undervaluation of jewellery and bullion. In addition to this, the capital loss that arose from jewellery and bullion declarations contributed to the wiping out of the immediate revenue generated from their disclosures in a few years time. The department had also not instituted any special mechanism that would monitor the declarants in post-VDIS period. The government had recently announced an amnesty scheme for service tax offenders. This was the Service Tax Voluntary Compliance Encouragement Scheme. The scheme was in effect till December 2013 and is believed to have fetched around 6000 crore rupees to the government. Finance Minister Chidambaram said the government will not be able to announce any more amnesty schemes for the next 20 years. This was due to various factors which includes curbs imposed by the Supreme Court. Such schemes cannot be announced every year. There is a Supreme Court judgement on VDIS which actually ties up our hands in announcing a scheme on the lines of VDIS, Chidambaram was quoted as saying by the PTI. In conclusion, there is little doubt about which section of society actually benefits from these kinds of amnesty schemes. For honest tax payers, i.e., mainly the salaried class who pay tax at source at higher rates, this is a direct violation of equal tax for equal income. It also shows the government’s impotence in ensuring compliance by the bourgeoisie to come clean. In the mean time, the ruling class eagerly waits for the next amnesty, as he/she knows fully well that amnesties are means to not only for exonerate oneself from crimes but also provides ample opportunities for one to commit further crimes.

Allegory is a story that works on two levels. Essay -- English Literat

Allegory is a story that works on two levels. "Mature readers appreciate the powerful satire on communism gone wrong, while for younger readers it is a hilarious fable of the farmyard."-Animal Farm As explained in the quote above, Animal Farm is a story that works on two levels. One level is simple, and the other one is the more complex and sophisticated. I would like to explain these levels in this essay. But first, I would like to clearly explain what the word allegory means by giving some examples from well-known fables. One of the best examples is the Little Red Riding Hood. I imagine that most of the people in this world knows about this fable. This story is translated in to many languages, in many different countries in the world. Any ways, the point is that what characteristics of allegory does this story mention? Well, most of the characters in this story represent a particular type of a human personality. For example, the wolf in this story is not just a wolf. As you can see by reading this story, the wolf tries to eat the girl by disguising in to her grandmother. This is clearly explaining what kind of a personality this wolf is representing. He represents a criminal who could trick you and swindle you. The girl represents an innocent person, who can be tricked easily. But at the end it comes out to be that the girl was not just innocent. So, now you can see that the technique of allegory is used in many stories without even knowing. The simpler level of the Animal Farm, is a humorous fable with animals. "For younger readers it is a hilarious fable of the farmyard."-Animal Farm If you do not read this book carefully, this book is just a humorous fable with talking animals in it. When... ...It signifies how a country can easily corrupt under a tyrant leader. Without even the people knowing, a terrible leader can easily control the country. By reading this book, we can see that we should try to save our own country by our own hands. We should not depend on the government, and we should not 100percent believe what the media says. The citizen of the country needs to keep their eyes wide opened. You never know if the truth is being told. Did the Russian people know what was going on? Did they THINK they knew what was going on? We should never forget what happened to Russia by reading this book, Animal Farm. You never know when it will be for YOU to stand up and go against the tyrant leader. So, please do not forget about Animal Farm and the Russian revolution. Even though you think that this will not happen to you, it might happen You never know.

Breach of Contract & Remedies Essay

A breach of contract occurs where a party to a contract fails to perform, precisely and exactly, his obligations under the contract. This can take various forms for example, the failure to supply goods or perform a service as agreed. Breach of contract may be either actual or anticipatory. Actual breach occurs where one party refuses to form his side of the bargain on the due date or performs incompletely. For example: Poussard v Spiers and Bettini v Gye. Anticipatory breach occurs where one party announces, in advance of the due date for performance, that he intends not to perform his side of the bargain. The innocent party may sue for damages immediately the breach is announced. Hochster v De La Tour is an example. Effects of breach A breach of contract, no matter what form it may take, always entitles the innocent party to maintain an action for damages, but the rule established by a long line of authorities is that the right of a party to treat a contract as discharged arises only in three situations. The breaches which give the innocent party the option of terminating the contract are: (a) Renunciation Renunciation occurs where a party refuses to perform his obligations under the contract. It may be either express or implied. Hochster v De La Tour is a case law example of express renunciation.  Renunciation is implied where the reasonable inference from the defendant’s conduct is that he no longer intends to perform his side of the contract. For example: Omnium D’Enterprises v Sutherland. (b) Breach of condition The second repudiatory breach occurs where the party in default has committed a breach of condition. Thus, for example, in Poussard v Spiers the employer had a right to terminate the soprano’s employment when she failed to arrive for performances. (c) Fundamental breach The third repudiatory breach is where the party in breach has committed a serious (or fundamental) breach of an innominate term or totally fails to perform the contract. A repudiatory breach does not automatically bring the contract to an end. The innocent party has two options: He may treat the contract as discharged and bring an action for damages for breach of contract immediately. This is what occurred in, for example, Hochster v De La Tour. He may elect to treat the contract as still valid, complete his side of the bargain and then sue for payment by the other side. For example, White and Carter Ltd v McGregor. Introduction to remedies Damages is the basic remedy available for a breach of contract. It is a common law remedy that can be claimed as of right by the innocent party. The object of damages is usually to put the injured party into the same financial position he would have been in had the contract been properly performed. Sometimes damages are not an adequate remedy and this is where the equitable remedies (such as specific performance and injunction) may be awarded. Damages 3.1 Nature: The major remedy available at common law for breach of contract is an award of damages. This is a monetary sum fixed by the court to compensate the injured party.  In order to recover substantial damages the innocent party must show that he has suffered actual loss; if there is no actual loss he will only be entitled to nominal damages in recognition of the fact that he has a valid cause of action. In making an award of damages, the court has two major considerations: Remoteness – for what consequences of the breach is the defendant legally responsible? The measure of damages – the principles upon which the loss or damage is evaluated or quantified in monetary terms. The second consideration is quite distinct from the first, and can be decided by the court only after the first has been determined. 3.2 Remoteness of loss The rule governing remoteness of loss in contract was established in Hadley v Baxendale. The court established the principle that where one party is in breach of contract, the other should receive damages which can fairly and reasonably be considered to arise naturally from the breach of contract itself (‘in the normal course of things’), or which may reasonably be assumed to have been within the contemplation of the parties at the time they made the contract as being the probable result of a breach. Thus, there are two types of loss for which damages may be recovered: 1. what arises naturally; and  2. what the parties could foresee when the contract was made as the likely result of breach. As a consequence of the first limb of the rule in Hadley v Baxendale, the party in breach is deemed to expect the normal consequences of the breach, whether he actually expected them or not. Under the second limb of the rule, the party in breach can only be held liable for abnormal consequences where he has actual knowledge that the abnormal consequences might follow or where he reasonably ought to know that the abnormal consequences might follow – Victoria Laundry v Newman Industries. 3.3 The measure (or quantum) of damages In assessing the amount of damages payable, the courts use the following principles: The amount of damages is to compensate the claimant for his loss not to punish the defendant. Damages are compensatory – not restitutionary. The most usual basis of compensatory damages is to put the innocent party into the same financial position he would have been in had the contract been properly performed. This is sometimes called the ‘expectation loss’ basis. In Victoria Laundry v Newman Industries, for example, Victoria Laundry were claiming for the profits they would have made had the boiler been installed on the contractually agreed date. Sometimes a claimant may prefer to frame his claim in the alternative on the ‘reliance loss’ basis and thereby recover expenses incurred in anticipation of performance and wasted as a result of the breach – Anglia Television v Reed. In a contract for the sale of goods, the statutory (Sale of Goods Act 1979) measure of damages is the difference between the market price at the date of the breach and the contract price, so that only nominal damages will be awarded to a claimant buyer or claimant seller if the price at the date of breach was respectively less or more than the contract price. In fixing the amount of damages, the courts will usually deduct the tax (if any) which would have been payable by the claimant if the contract had not been broken. Thus if damages are awarded for loss of earnings, they will normally be by reference to net, not gross, pay. Difficulty in assessing the amount of damages does not prevent the injured party from receiving them: Chaplin v Hicks. In general, damages are not awarded for non-pecuniary loss such as mental distress and loss of enjoyment. Exceptionally, however, damages are awarded for such losses where the contract’s purpose is to promote happiness or enjoyment, as is the situation with contracts for holidays – Jarvis v Swan Tours. The innocent party must take reasonable steps to mitigate (minimise) his loss, for example, by trying to find an alternative method of performance of the contract: Brace v Calder. 3.4 Liquidated damages clauses and penalty clauses If a contract includes a provision that, on a breach of contract, damages of a certain amount or calculable at a certain rate will be payable, the courts will normally accept the relevant figure as a measure of damages. Such clauses are called liquidated damages clauses. The courts will uphold a liquidated damages clause even if that means that the injured party receives less (or more as the case may be) than his actual loss arising on the breach. This is because the clause setting out the damages constitutes one of the agreed contractual terms – Cellulose Acetate Silk Co Ltd v Widnes Foundry Ltd. However, a court will ignore a figure for damages put in a contract if it is classed as a penalty clause – that is, a sum which is not a genuine pre-estimate of the expected loss on breach. This could be the case where: 1. The prescribed sum is extravagant in comparison with the maximum loss that could follow from a breach. 2. The contract provides for payment of a certain sum but a larger sum is stipulated to be payable on a breach. 3. The same sum is fixed as being payable for several breaches which would be likely to cause varying amounts of damage. All of the above cases would be regarded as penalties, even though the clause might be described in the contract as a liquidated damages clause. The court will not enforce payment of a penalty, and if the contract is broken only the actual loss suffered may be recovered (Ford Motor Co (England) Ltd v Armstrong). Equitable remedies 4.1 Specific performance This is an order of the court requiring performance of a positive contractual obligation. Specific performance is not available in the following circumstances: Damages provide an adequate remedy. Where the order could cause undue hardship. Where the contract is of such a nature that constant supervision by the court would be required, eg, Ryan v Mutual Tontine Association. Where an order of specific performance would be possible against one party to the contract, but not the other. Where the party seeking the order has acted unfairly or unconscionably. He is barred by the maxim ‘He who comes to Equity must come with clean hands’. Where the order is not sought promptly the claimant will be barred by the maxims ‘Delay defeats the Equities’ and ‘Equity assists the vigilant but not the indolent’. In general the court will only grant specific performance where it would be just and equitable to do so. 4.2 Injunction An injunction is an order of the court requiring a person to perform a negative obligation. Injunctions fall into two broad categories: Prohibitory injunction, which is an order that something must not be done. Mandatory injunction, which is an order that something must be done, for example to pull down a wall which has been erected in breach of contract. Like specific performance it is an equitable remedy and the court exercises its discretion according to the same principles as with specific performance, eg, Page One Records Ltd v Britton and Warner Brothers v Nelson.

Purpose of Education Essay

Education Education is very important in life today to become successful. There are many necessary basic principles and things that a person will learn in school. One of these basic and most fundamental things is to read and write. Reading and writing is so important in life because it is hard to communicate and follow the rules of society without being able to or knowing how to do it. Many signs and rules are written out and if you can’t read you will be lost and unable to follow the rules. There is definitely more than one purpose of education. The purposes of education are to make an individual aware, to earn money, and to develop social skills. An individual learns many of the basic things about life in school. â€Å"The fundamentals of science and math, which one acquires during school, are pillars on which his understanding of life is based† (Oak). Basic addition and learning about the world in which we live is done in school. We become aware of the world and learn why certain things are the way they are. â€Å"It’s through education that you learned about yourself and the world around you. That’s the basic purpose of education – to make an individual aware.† (Oak). You learn about your body parts, why they are there, and what they do, in school. Even though these things might be simple, they are mostly learned in school. School is where people interact constantly and develop strong relationships. â€Å"Education helps an individual acquire social skills, which enable him to interact with people around, maintain social relations and blend well with others in society† (Oak). These social skills are used throughout a person’s entire life. No matter what everyone communicates with other people. Every job requires some type of communication, so these skills are very important to develop, which happens in school. Education also â€Å"exposes him to competition† (Oak). Today there is a lot of competition for jobs and to get into colleges. A person needs to learn to deal with competition and compete as best as possible, and this takes place in school. One of the most important purposes of education is to earn money. People are more enticing to employers when they have a college degree or a masters in a field of study than someone with only a high school diploma. The person with more education will most likely get the job because they are more qualified. â€Å"Many employers use your level of education to determine the salary that you will receive when you are hired† (Baker). People with higher educations receive more money. â€Å"Statistics show that people with higher education make as much as $200,000 more over a lifetime than those with lesser education† (Baker). It is almost impossible to live without money, so education provides a way to make more money so that you can live a better life by being able to afford all necessities. Then luxuries can be bought which make some people feel happy and more accomplished. Education is almost necessary today to find any job other than labor jobs. Education can only help in making a person more qualified for jobs that pay more. Even the basic knowledge along with the basic life skills and lessons learned in school can make someone a better well-rounded person. It will give them an advantage over people who are less educated. Everything in the world comes down to competition and education and the workplace is where the most competition occurs. The main purposes of education are to make an individual aware, to earn money, and to develop social skills. Works Cited Baker, Sam. â€Å"How Higher Education Can Make A Difference.† Grad Money Matters. Web. 21 Mar. 2012. . Oak, Manali. â€Å"Beliefs about the Purpose of Education.† Buzzle.com. Buzzle.com, 17 Feb. 2012. Web. 21 Mar. 2012. .