Sunday, May 24, 2020

Corporate Social Responsibility Has Many Benefits To A Business - Free Essay Example

Sample details Pages: 7 Words: 2094 Downloads: 1 Date added: 2017/06/26 Category Business Essay Type Analytical essay Did you like this example? Abstract: Corporate responsibility or otherwise referred to as corporate citizenship is the self-regulation that a corporation adopts in it business model. It is its role to therefore ensure it abides by the law, the communitys norms, international norms and ethical standards in general. It should ensure it embraces the impact of any actions it partakes in to all stakeholders it undertakes business with, who could include: foremost the environment; bearing in mind we live in a world greener than ever before, consumers, communities, employees, and other members in the general public sphere. Don’t waste time! Our writers will create an original "Corporate Social Responsibility Has Many Benefits To A Business" essay for you Create order CSR has very many benefits to a business that include: The costs are reduced and efficiency increased, with the utility bills reduced and efficiency increased the profitability of the company is improved. With a practicable Corporate Social Responsibility policy this is an easy achievement (Mallin, 2009, p.23). Brand reputation is of great importance to any business .This can be improved by making the Corporate Social Responsibility policy well known and practicable. Corporate Social Responsibility policy help in improving the management of risks this entails the use of corporate governance procedures whose one great component is such a policy. Internal and external relationships are also strengthened where a company has a practical Corporate Social Responsibility policy Corporate Social Responsibility Scandals A responsible organization recognizes the side-effects its activities which include its products, operations and or its services caused on the parties it covers in its policy. It is its responsibility therefore to contribute to the society it operates. It should carry on its activities appropriately as stipulated in the policy, actions of which should not only be over but also above the compliance with the minimum legal requirement. (Banerjee ,2007, p.43) A Corporate Social Responsibility policy scandal occurs when a company trashes its policy on the same or does not take the appropriate actions in response to a particular activity. BP for example, experienced a scandal that resulted from irresponsible behavior to an oil catastrophe resulting from an oil spill from an explosion at an offshore drill rig that brought its consumers to protest for the environment was at compromise. However sometimes something goes terribly wrong and the corporate social responsibility campaign fl ops before its very face, a company not in compliance with its corporate social responsibility policy signifies one treading down the path of failure at it. There is a growing public demand for organizations to take into account practicable corporate social responsibility when planning business operations that are socially responsible. This could result in: Financial burden in fines bad publicity, Long-term effects such as brand and reputation degradation. A multinational corporation can ensure that its CSR policy is not just a theoretical document, but rather a practical means of ensuring the future and safety of the communities in which they are working by the application of quite a few strategies that spawn from the design, the approach and the implementation of the corporate social responsibility policy. (Anderson, 1989, p.26). Approach The organization can use different approaches in the design o a corporate social responsibility policy that include: Philanthropy. This is especially the case where a multinational that is undertaking business in poor communities. It involves the running of running of projects that improve the lives of the locals. These include the running of water projects, building of schools and hospitals that directly benefit the locals by bringing essential services to the people this builds the communities relationship with the multinational and the businesses they engage in can go on very smoothly. (Mallin,2009, p.77) Majority of such CSR projects are undertaken in Africa, other examples being adult educational facilities and HIV/AIDS enlightening programs. The Shell Foundation for instance started an Early Learning Center at Flower Valley in South Africa to educate children in the community and for development of skills for adults Direct incorporation of CSR Another CSR approach widely adopted is the incorporation of CSR strategies in the multinationals core business strategies, such as in the employment of people from the community it operates in except for a few expatriates that do complex jobs whose skill is not available locally. Some multinationals like this approach as it improves the skills of the community. Creating Shared Value. This is the adoption of a principle of interdependence of social welfare and corporate success. The multinational needs an adept government, sustainable resources, and above all a healthy, skilled and educated workforce while on the other hand. A government on the other hand requires businesses such as multinationals to raise revenue from taxes and other charges. The society on the other hand needs thriving businesses that are profitable and also competitive to create income, philanthropy opportunities and tax revenues. (Banerjee, 2007, p.92) Design The design of a CSR policy should be guided by quite a number of aspects so as to ensure practicability in the policy. The principles that govern the design of the policy are as: The policy should respect human rights so as to avoid friction with the law and the community this is especially the case where the activities of the multinational could cause conflict with the communities. A case in point is the Niger Delta where the Royal Dutch Shell and Chevron Corporation faced or still face CSR crises for taking up land belonging to the Ogoni people after they were forced out by the government so they could drill crude. The Royal Dutch has in the past been fined for crimes against humanity. The CSR policy should be so designed to enhance human capital by creation of employment and encouraging their training and further education. The CSR policy should cover employees in a manner that no unfair, disciplinary or discriminatory measures are taken against them whenever they repor t to the management or other relevant authorities, in good faith, practices that encroach company policy or infringe the law. (Paetzold, 2010, p.45) The CSR policy should not make any demands for exemption from environmental, ecological or any social standards. These issues are bound to cause trouble for the company sooner or later, these are things that affect everyday lives of people around the company. The policy should uphold a disclosure of information policy that keeps constant CSR communication to the public this ids especially the case where the multinational is building face in a new location or venturing into a new businesses. This is best executed as follows: Regularly giving information about activities to be undertaken in the near future, the structures of the business and any anticipated or made changes, the financial situation of the company and the business results of the company. Care should however be taken as any misrepresentation of information whether i ntent or no can have really devastating impacts on the company. A case in point is where Healthsouth, the corporation falsified accounting reports so as to earn a good name. This brought the whole corporation down. In disclosure very high standards of quality when reporting is required ,the accounts and their audits should be according to the company laws and should conform to the expected standards. (Mallin, 2009, p.85) Multinationals should adopt an open policy as where the company publishes all the information that pertain the parent company its origins and other basic information that would give the company an open face. The ownership should also be considered with the percentages clearly declared this encourages good faith between the society and the multinational, the affiliates whether direct or indirect and shareholdings among them. (Paetzold, 2010, p.56) Employment and other social partners: The CRS of any company should ensure that it respects the International Labor Organization standards, which include the effective forbids child and forced labor, upholds the right of negotiation and collective bargaining, non-discrimination , prevention of sexual exploitation, and so on. The corporation should ensure its employees are represented in trade unions so as to be compliant to be labor friendly. Employees and social partners are perhaps the trickiest game of balance and should be carefully considered. Child and forced labor should no even be an issue but since multinationals traverse the world it is important to uphold policies against forced and child labor. The policy should not encourage but ban any slight sign of discrimination. The corporation should encourage effective and widespread collective agreement with the respective stakeholders, this should be clearly appended to the policy. The companys management should ensure a vis-Atilde;Â  -vis relationship w ith the workers or their representatives, this improves the likeability of the corporation and the performance of the employees and therefore the companys profitability. The policy should lay down a policy to ensure recruitment of local personnel and their training wherever their skills fall short of the expected levels of qualification. Environment: There is a great revolution regarding the preservation o f the environment, any corporation that does not respect the environments bound down and hard. The company especially one engaging in environmentally sensitive business a case in point being the BP oil spill that elicited a lot of commotion and was declared a national disaster. The company should adopt an environmental management system this should best take care of the events such as those of the oil spill where the disaster could have averted or the effects mitigated. The multinational should in its policy play big brother and ensure therein provisions meant to raise awareness and provide the public and its employees and the public on the possible effects of its undertaking on the environment inclusive of health and safety. This can also be enhanced by having a policy that carries a drift on the worst case scenario and a crisis plan so as to avert damage afflicted to the environment and or health. A case in point i s the case Royal Dutch Shell faced a big CSR crisis with the Sakhalin Oil disaster. Over and above all the multinational should train its employees continuously on matters that relate to the environment. Combating Corruption Corruption is a killer of customer social responsibility and could bring even a multinational to its knees. It should therefore be shunned since its potent is beyond imagination .A case in point is the Arthur Andersen that went down with Enron corporation, the partnership went down due to accounting fraud. To effect this corporate social responsibility policy should ensure that no payment is made to officials or to employees of business partners, management control systems that discourage the culture of bribery and any other forms of corruption should be adopted, this eliminates if not reducing the possibility of going down with the ship of corruption. The corporate social responsibility should also ensure that no illegal donations to any candidates contesting public office. This insures the company is ridded of dirty smears that could cause corporate social responsibility crises. Consumer interests The multinationals can improve their corporate social responsibility by improving their products so as to ensure the clients are satisfied with their products. Consumer interests should come to fore in corporate social responsibility since they are a major cause of corporate social responsibility flops. Ensuring the safety of products is key to a successful corporate social responsibility. If there is something that will jeopardize a multinationals reputation and its brands it has got to be the safety of its products. A case in point is in 1977 when the Ford Corporation in the production of Ford Pinto, faulty fuel tanks that gave in at the neck of the tank filler causing it to break off, puncturing the fuel tank and leading to deadly fires. This called for recalls that are always costly let alone the tainting of the brand. Toyota also recently had the same problem marked by brake faults in their vehicles. The corporation should also ensure there is preciseness and clarity in providing product information this eliminates the possibility of misunderstanding of their products hence protecting customer interests. The corporation should also ensure that they effectively handle complaints so as to protect customer interests. A desk should be dedicated for customer service. This ensures the corporation gets feedback on what it should or should not do. The policy should accommodate customers opinions as the are the reason for what they do. The multinational in a bid to ensure upright CSR should ensure that it does not engage in ant-competitive agreement that paint a bad image on it. This could cause aggression and negative publicity from owners of competing and perhaps smaller businesses that cause make the corporations operations disadvantaged. Conclusion. CSR policy is a key issue in the success of a multinational and should been taken into key considerations so as to ensure the products success in the market.

Wednesday, May 13, 2020

Tax Liability in a Mutual Concern - Free Essay Example

Sample details Pages: 10 Words: 2904 Downloads: 5 Date added: 2017/06/26 Category Business Essay Type Essay any type Did you like this example? Tax Liability in a Mutual Concern TABLE OF CONTENTS TABLE OF CASES RESEARCH QUESTION INTRODUCTION BASIS FOR EXCEPTION FOR THE INCOME APPLICABILITY OF THE PRINCIPLE OF MUTUALITY BIBLIOGRAPHY TABLE OF CASES Chemsford Club v CIT (2000) 243 ITR 89 (SC)..7 CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal).9 CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC)6 CIT v Darjeeling Club Ltd. Don’t waste time! Our writers will create an original "Tax Liability in a Mutual Concern" essay for you Create order (1985) 153 ITR 676..7 CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del)7 CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del)7 CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH)..5 CIT v Madras Race Club (1976) 105 ITR 433 (Mad).4 CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC)..5 CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj.5 CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP).9 Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del) 9 General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal).3 ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 1339 Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd).9 Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad)7 Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom)..9 Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom)9 Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj)..7 SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom)9 RESEARCH QUESTION Is there any commerciality involved? What would constitute complete identity between the contributor and the participator? Whether the benefit is available to the non-mutual income? INTRODUCTION A person cannot trade or earn income from himself. Even though, people can carry on trade or business with themselves but the resulting surpus from these operations is not a profit from a trade for the purpose of income-tax. Conversely, the true proposition is not that a man cannot make a profit out of himself, but that he cannot trade with himself. Whichever way the matter is looked at, the ultimate result is that where persons engage themselves in mutual activities and there remains an excess of receipts over expenses, such excess is not taxable and is to be regarded as merely a surpus having no revenue quality. The surpus arising from an ordinary mutual activity would not lead to a resultant profit profit, because each pays originally according to an estimate of the amount which would be required for the common purposes. If his contribution proves to be insufficient, he makes good the deficiency. If on the other hand, it is found that it exceeds what is ultimately required, t he excess will have to be returned in the shape of dividends, or creation of a reserve against depreciation or a reserve for a building fund, etc. such excess can from no point of view be regarded as profits or gains. Mutual dealings arise out of a mutual association. To constitute a mutual association, a number of persons associate together to subscribe money for a fund for the purpose of its being spent upon a particular object, and the balance, if any, being returned to the subscribers and proportionately distributed among them. This balance is that part of the fund which is not absorbed by the particular object of the subscriptions. Those transactions are mutual dealings and the unrequited balance is the surpus. This surpus is not assessable to income-tax since it arises out of the mutual dealings.[1] No person can trade with himself and make an assessable profit. If, instead of one person, more than one combines themselves into a distinct and separate legal entity for ren dering services to themselves by only charging themselves, the resulting surpus is not assessable to tax.[2] BASIS FOR EXCEPTION FOR THE INCOME The following are the basis for exemption of the income: Common identity of contributors and participators, The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members, and The impossibility of the contributors deriving profit from the contribution made by themselves to a fund which could only be expended or returned to themselves. Common identity of contributors and participators The essential condition, for considering an assessee to be a mutual concern, is that there should be an identity between the contributors and the participants. Income taxable if there is no complete identity between the contributors and participators in the common fund: the essence of mutuality lies in the return of what one has contributed to a common fund, and, unless there is complete identity between the contributors and the participators in a common fund, the principle of mutuality would not be attracted. If some of the contributors to the common funds are not participators in the surpus or if some of the participators in the surpus are not contributors to the common fund, the profits of the association would be assessable to tax. However, the criterion that the contributors to the common fund and participators in the surpus must be an identical body does not mean that each member should participate in the surpus or get back from the surpus precisely what he has paid. Wh at is required is that the members as a class should contribute to the common fund and as a class they must be able to participate in the surpus.[3] 2. The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members If there is a common identity of contributors and participators, the particular form which the association takes is immaterial. Incorporation as a company or as a registered society is a convenient medium for enabling the members to conduct a mutual concern. The property of the incorporated company or registered society, for all practical purposes, in the case of a mutual enterprise, is considered as the property of the members. The incorporation of any company to carry on the activities of a club does not result in the deprivation of the admissibility of the claim for exemption based on the concept of mutuality.[4] A company does not rule out inference of mutuality, but the benefit of mutuality could be denied not b ecause of an incorporated company, but because of the dealings of the company with non-members, if the dealing with members could be isolated and made the subject separate deduction.[5] Even a company assessee can claim exemption on the basis of mutuality principle where is memorandum and articles of association provided that the funds of the company should be utilized solely for the promotion of its objects and that no portion of the income or property shall be paid or transferred directly or indirectly, by way of dividends, bonus to any member or former member.[6] The impossibility of the contributors deriving profit from the contribution made by themselves to the fund which could only be expended or returned to themselves. A mutual association is an association of persons who agree to contribute funds for some common purpose mutually beneficial and receive back the surpus left out of these funds in the same capacity in which they have made the contributions. This capacity as contributors and recipients remains the same. They contribute not with an idea to trade but with an idea of rendering mutual help. They receive back the surpus, which is left after meeting the expenditure which they have incurred for this common purpose, in the same capacity in which they have contributed. Thus, they receive back what was already their own. The receipt which thus comes in their hands, in their hands, is not profit, because no man can make profit out of himself, just as he cannot trade with himself.[7] The participation in the surpus need not be immediate as soon as the surpus is discerned, but may be on the winding up or dissolution, the surpus for the time being carried to a reserve. The surpus may be hand ed back, it may be kept for some future contingency; the test is whether it is the membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ money. APPLICABILITY OF THE PRINCIPLE OF MUTUALITY The principle of mutuality which is true in the case of an individual is equally true in respect of bodies of individuals, such as (A) a membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club (B) a co-operative society (C) a mutual benefit fund (D) a thrift fund or (F) a pooling association. Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Club à ¢Ã¢â€š ¬Ã¢â‚¬Å" Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club are without doubt, percent mutual associations. They are co-operative bodies whereby the members raise funds by way entrance fees and periodical subscriptions in order to provide themselves with social sporting or similar other amenities. One among the popular activities of such a club is the providing of refreshment to the members for a charge to cover the cost of preparation, overheads and service. If such refreshments be served to non-members, it would only be on the basis of such non-members being guests of the member who pays for himself and hiss guest. Another popular activity of a club is the providing of residential rooms to non-resident members and mofussil members and supply them with board for a charge to cover the rent of the rooms and the cost of the food and overhead. Amenities are also provided for sports, such as billiards, tennis, golf or cards, at a charge to compensate the maintenance of the tennis-court, or golf-course, or the cost of the playing of cards or the wear and tear of the billiard table. The above are all activities of any social club and there is no element of buying and selling in the providing of these amenities for a certain fee. It is a fallacy to say that where a member of a club orders for dinner and consumes it, there is any sale of them. The Supreme Court in the case of CIT v Bankipur Club Ltd.[8] has held that the receipt for various facilities extended by the club to members as part of the usual privileges, advantages and convenience, attached to the membership of the club, could not be said to be a trading activity. The surpus of excess of receipts over the expenditure as a result of mutual arrangement could not be said to be à ¢Ã¢â€š ¬Ã…“Incomeà ¢Ã¢â€š ¬Ã‚  for the purpose of Income-tax Act. The fact that the members are also allowed to entertain their guest hall not be considered to be a disqualification.[9] The fact that there is some diversion to non-members as it happened when some of the rooms were let out to non-members need not vitiate the principle of mutuality as long as there is substantial compliance with the principle.[10] It may be pointed out that if the amount involved is substantial, the decision could have been otherwise. Where the business of the assesses was governed by doctrine of mutuality, not only the srplus from the activity of the club but even the annual value of the club house would be outside the purview of the levy of income-tax.[11] Interest income of a sports club derived from deposits with the bank is not exempt on the ground of mutuality.[12] Investment of surpus fund with some of member banks and other institutions in form of fixed deposit and securities which, in turn resulted in earning of huge interest could not be held to satisfy mutuality concept and, therefore, such interest income was liable to be taxed.[13] Assessee company is running a recreation club for its members the income earned from the members is exempt on the principle of mutuality. Income of the club from FDRà ¢Ã¢â€š ¬Ã¢â€ž ¢s in banks and Government securities, dividend income and profit on sale of investment is also covered by the doctrine of mutuality and is not taxable.[14] Co-operative Societies à ¢Ã¢â€š ¬Ã¢â‚¬Å" A co-operative society is defined in section 2(19)[15] as à ¢Ã¢â€š ¬Ã‹Å"a co-operative society registered under the CO-operative Societies Act, 1912 or under any other law for the time being n force in any state for the registration of co-operative societiesà ¢Ã¢â€š ¬Ã¢â€ž ¢. Turning to the Co-operative Societies Act, 1912, some of its important provisions may be noticed: Section 4 of the said Act provides that a à ¢Ã¢â€š ¬Ã‹Å" society which has its object the promotion of the economic interest of its member in accordance with co-operative principles (emphasis supplied), or a society established with the object of facilitating the operations of such a society, may be registered under this Actà ¢Ã¢â€š ¬Ã¢â€ž ¢. Section 29(1) further provides thatà ¢Ã¢â€š ¬Ã‚  à ¢Ã¢â€š ¬Ã‹Å"a registered societyà ¢Ã¢â€š ¬Ã¢â€ž ¢ shall not make a loan to any person other than a member provided that with the general or special sanction of the Registrar, a registered society may make loans to another registered societyà ¢Ã¢â€š ¬Ã‚ . Section 30 restricts the powers of the society in respect of its receiving any deposits or loans from persons who are not members of the society. Section 31 restricts the transactions of the societies with non-members Finally, section 33 provides that à ¢Ã¢â€š ¬Ã…“no part of the funds of a registered society shall be divided by way of bonus or dividend or otherwise among its members; provided that after at least one-fourth of the net profits in any year have been carried to a reserve fund, payments from the remainder of such profits and from any profits of past years available for distribution may be made among the members of such extent and under such conditions as may be prescribed by rules.à ¢Ã¢â€š ¬Ã‚  Section 34 further enacts that out of the balance left under section 33, an amount not exceeding ten percent thereof may be contributed to a charitable purpose with the sanction of the Registrar. The above provisions show that a co-operative society is a mutual society and, on mutual principles, would not be earning any income in the eye of law. Transfer fee received by a co-operative housing society is not assessable since the co-operative housing society is a mutual concern and the persons became members of the society before they were entitled to get the flat transferred in their names or were liable to pay the transfer fees. There is an element of mutuality in respect of the transfer fees and therefore the same are not taxable.[16] Transfer fee received by a co-operative housing society whether from outgoing or from incoming members is not liable to tax on the ground of principle of mutuality where predominant activity of such co-operative society is maintenance of proper ty of society.[17] Transfer fee and non-occupancy charges received by assessee are not taxable in the hands of the asssessee as being governed by principle of mutuality.[18] Where a co-operative housing society collects contributions from members for an amenity fund for repairs, besides collecting contributions for a welfare fund from new members in pursuance of bye-laws framed under the Maharashtra Co-operative Societies Act, there was no violation of the mutuality principle because of these collections. Further the collection of non-occupation charges would also have similar character.[19] Polling Associations à ¢Ã¢â€š ¬Ã¢â‚¬Å" Pooling associations are formed to maintain prices, to open up markets for goods, or to demarcate areas for trade operations. The activities of such associations cannot be said to bring any profit which can be taxed under the Income-tax Act. An association of traders collecting subscriptions or donations from its members for construction of a building will be mutual concern although its memorandum may enable its assets to be given to association with allied objects in the event of its dissolution.[20] Exceptions to the above rule: The aforesaid general observation that mutual activities of a mutual concern do not return taxable income is, however, subject to the following four exceptions expressly provided in the Act: Income accruing to a life and non-life mutual insurance concern from the business of such insurance is liable to tax.[21] Income derived by a trade, professional or similar association from specific services performed for its members is chareable to tax.[22] Income of insurance business carried on by a co-operative society is taxable in all cases (even if it is a mutual concern) and is to be computed in accordance with the rules in the First Schedule.[23] The profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members.[24] BIBLIOGRAPHY BOOKS Dr Girish Ahuja Dr. Ravi Gupta, Direct Taxes, (29th ed., 2014) M K Pithisaria Mukesh Pithisaria, Chaturvedi Pithisaria Landmark Judgments on income Tax, 1st ed, 2014, 3. Arvind P Datar, Kanga Palkhivala The law and practice of Income Tax, 10th ed 2014 4. A. N Aiyers, Indian Tax laws, 49th ed, 2012. 5. Vinod k. Singhania kapil singhania, Direct Taxes and Law Practices, 52th ed, 2014 [1] General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal). [2] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [3] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [4] CIT v Madras Race Club (1976) 105 ITR 433 (Mad). [5] CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC). [6] CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH). [7] CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj). [8] CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC). [9] CIT v Darjeeling Club Ltd. (1985) 153 ITR 676. [10] CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del). [11] Chemsford Club v CIT (2000) 243 ITR 89 (SC). [12] Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj). [13] Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad). [14] CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del). [15] Income-tax Act, 1961, section 2(19). [16] CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal). See also Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del); Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd); ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 133. [17] SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom). [18] Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom). [19] Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom). [20] CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP). [21] Income-tax Act, 1961, section 2(24)(vii). [22] Income-tax Act, 1961, section 2(24)(v) and section 28(iii). [23] Income-tax Act, 1961, section 2(24) (vii). [24] Income-tax Act, 1961, section 2(24)(viia).

Wednesday, May 6, 2020

A Woman and Her Doll- Ruth Handler Free Essays

In 1959 the world of toys was changed forever by a woman under 12 inches tall, Barbie. Barbie was a pioneer in a time when baby dolls with cubby, rosey cheeks dominated the market. She was the first mass marketed adult-like doll and one of the first toys to have a marketing strategy based on television advertising. We will write a custom essay sample on A Woman and Her Doll- Ruth Handler or any similar topic only for you Order Now Since Barbie’s debut at the New York Toy Fair, in her zebra bathing suit, she has kept pace with the times and sported many influential and influenced looks over the decades. It is now estimated that over a billion Barbie dolls have been sold worldwide in over 150 countries (Wikipedia, â€Å"Barbie†). M. G. Lord, author of â€Å"Forever Barbie: The Unauthorized Biography of a Living Doll,† called Barbie the most potent icon of American culture of the late 20th century. She’s an archetypal female figure, she’s something upon which little girls project their idealized selves. For most baby boomers, she has the same iconic resonance as any female saints, although without the same religious significance. Lord, Forever Barbie) Behind this icon of pop culture was a woman by the name of Ruth Handler. Ruth and her husband, Isador â€Å"Elliot† Handler founded Mattel in 1942. But it wasn’t until Ruth’s revelational busty figured, blue eyed, platinum blonde came on to the scene, that business really started booming.Handler’s inspiration came from watching her young daughter play. Barbra, whom Barbie was named after, showed little interest in playing with her baby dolls. Instead she preferred to dress up her adult-like cut out paper dolls. Every little girl needed a doll through which to project herself into her dream of the future,† Handler said, in a 1977 interview with The New York Times. â€Å"If she was going to do role playing of what she would be like when she was 16 or 17, it was a little stupid to play with a doll that had a flat chest. So I gave it beautiful breasts. † Barbie has undergone a lot of changes over the years and has managed to keep up with current trends in hairstyles, makeup and clothing. She has been a reflection of the history of fashion since her introduction to the toy market.The book â€Å"Forever Barbie: The Unauthorized Biography of a Real Doll,† discusses Barbie and her attire. Early outfits included â€Å"Friday Night Date† and â€Å"Sorority Meeting. † In years to follow, Barbie sported a Jacqueline Kennedy hairdoo and during the civil rights movement, Mattel created Barbie’s first black friend, â€Å"Colored Francie. † There have been many critics along the way, commenting on Barbies scientifically impossible body and â€Å"questionable portrayal of intelligence† (Kershaw, The New York Times). But as I and many others see it, Barbie has enhanced girl’s self-image and encouraged them to reach for stars and expanded their sense of potential. Over the past 50 years, Barbie has had vast and numerous careers, from a surgeon to a gymnast to an astronaut. Ruth Handler and Barbie gave little girls all over the world the inspiration to dream of what they could one day aspire to be. Not only did Handler create a revolutionary doll with breasts, she also invented the worlds very first prosthetic breast (Ladies Home Journal Books).In 1970, Ruth was diagnosed with breast cancer and had to have a mastectomy. At the time women were using lumpy socks and rolled up pantyhose to try to help resemble what they had lost in the surgery. Ruth saw this as unacceptable according to Veronica Horwell of the Guardian. With the help of a craftsman named Peyton Masses, Handler designed a line of realistic artificial breasts made from foam and silicon. She called her new product â€Å"Nearly Me† and formed the Ruthton Corporation to sell it (Horwell, Ruth Handler). Handler was intent on demystifying what was a taboo subject in the 1970’s.She became an outspoken advocate for early detection of breast cancer and offered her prosthetics as a way for women to feel good about themselves again. Handler’s â€Å"Nearly Me† was a great success and counting the former first lady Betty Ford among her numerous customers, she sold the company in 1991. Handler has been quoted saying many many times that she did not make a lot of money in it, but she rebuilt her self-esteem and hoped that she did the same for others. Ruth Handler has changed the lives of women young and old. She gave us all hope for the future through plastic and silicon. I think Ruth said it best in her autobiography, â€Å"Dream Doll: The Ruth Handler Story. † She writes â€Å" My whole philosophy of Barbie was that through the doll, the little girl could be anything she wanted to be. Barbie always represented the face that women had choices. † I think Ruth Handler and Barbie accomplished exactly that!Works Cited â€Å"Barbie. † Wikipedia, The Free Encyclopedia. Wikimedia Foundation, Inc. 22 July 2004. Web. 27 November. 2010. Horwell, Veronica. â€Å"Ruth Handler: Creator of the Doll Whose Changing Style Defined Genera-tions of Young Women. † The Guardian. 02 May 2002. Kershaw, Sarah. â€Å"Ruth Handler, Whose Barbie Gave Dolls Curves. † The New York Times. 29 April 2002. Ladies’ Home Journal Books. 100 Most Important Women of the 20th Century. Des Moines, Iowa: Meredith Corporation, 1998. Lord, M. G. Forever Barbie: The Unauthorized Biography of a Living Doll. New York: William Morrow and Company, 1994. Ticona-Vergaray, Evelyn. â€Å"Barbies 50 years of Beauty and Controversy. † United Press International University. 08 November 2009. Web. 27 November 2010. How to cite A Woman and Her Doll- Ruth Handler, Papers

Monday, May 4, 2020

Role of Government in Protecting Health & Safety-Myassignmenthelp

Question: Discuss about the role of government in promoting healthy practices for their citizens. Answer: Response The role of government in promoting healthy practices for their citizens is justifiable and can be supported by the fact that, health systems are gradually grappling with the effects of communicable and chronic diseases (Frieden 2013). Prevention of the reemerging of the deadly diseases depends on the initiatives taken up by the government such as proper vaccination programs, waste and sewage management programs. It has been rightly stated that mandatory immunization rules set up by the government can bring fruitful outcomes in the prevention of several viral diseases. Other governmental actions that have a wide spread implication on public health are fluoridation of water, iodization of salt and micronutrient fortification of the flour. Many of the interventions were initially controversial is widely accepted today (Kickbusch and Gleicher 2012). The mandatory immunization programs by the government can be supported by the fact that India, Pakistan, Afghanistan and Nigeria has been declared as a polio free country after the extensive polio eradication campaigns and the measures taken up by the government of the concerned countries (Kickbusch and Gleicher 2012). Paternalistic approach taken up by the government may raise questions on individual autonomy but initiatives taken by the government on behalf of the masses such as tobacco control campaigns, High excise taxation on tobacco and alcohol are quite justifiable and are solely made for the public health (Frieden 2013). Furthermore, the government's initiative in the management of wastes can be supported by the evidence that the government of Canada have undertaken measures for the safe handling, transport and disposal of pre-hospital care from persons confirmed with Ebola virus disease. Such measures have prevented the spread of the virus in the community (Kickbusch and Gle icher 2012). It can be said that all the potential health benefits of the different public health action involve health care, economic and productivity gains along with the benefit of healthier and longer lives. References Frieden, T.R., 2013. Government's role in protecting health and safety.New England Journal of Medicine,368(20), pp.1857-1859. Kickbusch, I. and Gleicher, D., 2012. Governance for health in the 21st century. Copenhagen: WHO Regional Office for Europe.

Sunday, March 29, 2020

Indonesian Revolution free essay sample

A revolution is a forcible overthrow of a government or social order in favor of a new system. To know that a revolution has taken place, there would be a change in the government or the way the country is ruled. Revolutions have occurred throughout history and vary in terms of methods, motivation and the duration of the revolution. The results of a revolution usually include major changes in the economy, culture, and political institutions. For a revolution to occur, there needs to be a change in the country to being different from the past. The reason revolutions occur generally is usually because injustices by the corrupt leader or government, when the gap between rich and poor is too big, but also colonization. The Indonesian Revolution is considered a tipping point in the Indonesian history because of the changes in the political system, the economical system and the social systems today. We will write a custom essay sample on Indonesian Revolution or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A main revolution that started due to colonialism is the southeast Asian industrial revolution. From 1942 to 1945, Indonesia was occupied by Japan. During the Japanese occupation, Japan controlled the trade and the government that the Japanese removed the Dutch control during the war. However, after the Second World War, the Dutch regained their control over Indonesia. In 1945, there was an armed conflict and a diplomatic struggle between Indonesia and the Dutch empire due the Dutch wanting the Indonesia’s territory to include not only the Netherlands Indies but also Portuguese Timor and British North Borneo and the Malay Peninsula. In short terms, the Dutch wanted to return to Indonesia’s colony. After trying to persuade the Indonesian’s, the Dutch forces were not able to, but were strong enough to resist by being expelled. Step by step the English and the Australian forces were removed and Dutch troops were being sent to Indonesia to try and recolonize the country. There has been cases where the Dutch started to abuse the Marshall Plan (The European Recovery Program, ERP, was an American program to help Europe where America gave financial support to help reconstruct European economies after the end of World War II in order to stop the increase of Soviet Communism) to create a new army in Indonesia. The Dutch forces started to control the towns and cities in Java and Sumatra, but couldn’t control villages and the countryside. In September and October of 1945, Europeans and pro Dutch Eurasians were attacked and killed by Indonesian mobs. The Dutch, realizing their weak position during the year, were initially disposed to negotiate with the republic of Japan for some form of commonwealth relationship between the archipelago and the Netherlands. This resulted in the British-brokered Linggajati Agreement, created on November 12, 1946. The agreement provided for Dutch recognition of republican rule on Java and Sumatra, and the Netherlands-Indonesian Union under the Dutch crown. A month later, in December of 1946, the Special Forces Depot (DST) was accused of using arbitrary terror techniques on the Southern Sulawesi region. This caused around 3,000 republicans to be killed after a few weeks. On July 21, 1947, the Dutch started to claim violations of the Linggajati Agreement and sprung what was inoffensively called â€Å"police action† against the republic. Dutch troops drove the republicans out of Sumatra and East and West Java, keeping them to the region of Central Java. The international reaction to the police action, however, was negative. The â€Å"police action† caused an anti-war march in Amsterdam with 20,000 people and a few days after, young students blew up a bridge to prevent Dutch forces from taking Purwokerto. After a year more of battles and struggles, the Dutch created a state of Jawa Timur [East Java] in occupied areas of East Java. This is believed to have caused a second â€Å"police action† by the Dutch, which took place in Yogya without any warning. Yogya then came to the Dutch as well. Indonesia slowly started giving up and started to be in need of help from other countries so the civil government of republic allowed itself to be captured by the Dutch hoping that the world would find out about it and do something to help Indonesia. This caused many American newspapers to publish editorials against the Dutch. The United Nations becomes outraged about what the Dutch have done which caused the Dutch to attack the UN. A few days later, on December 22nd, 1948, the USA started to send Plan Martial Money to Indonesia. On the 1st of January 1949, both Indonesia and the Dutch agreed to the formation of the â€Å"United States of Indonesia. † This was still ruled by the Dutch Monarchy. In February, the United States Senate was officially trying to stop all of the Marshall Plan aid that was going to the Netherlands. The Netherlands is only told about this 1 month later. The United States Senate then decided to only stop the Marshall aid plan if the UN Security Council approves to go against the Netherlands. After a few months, on June 24th, 1949, Dutch troops started to leave Yogya and Indonesian troops started entering Yogya 5 days later. On the 17th of August in 1950, a new constitution was made. The new Republic of Indonesia was now made up of Sumatra Timur, East Indonesia/Negara Indonesia Timur (now Indonesia is more expanded) Jakarta is the capital of the Republic. The Netherlands and Indones ia remain in a theoretical constitutional union, but Indonesia is now fully independent. After the revolution had happened in Indonesia, there have been political changes. The first founders of Indonesia decided to make it a unitary state government in order to join the people of many ethnic, religious and cultural backgrounds spread across thousands of islands. During the Indonesian revolution, Indonesia had a federal government system, but when the Dutch tried to take over Indonesia, it became ruled by the Dutch Monarchy. During the revolution, communism and nationalism progressed in Indonesia too. Sukarno (the Indonesian president) was trying to have Indonesia ruled by the Dutch Monarchy as well. He has studied in the Netherlands after secondary school, which caused him to see government views in Dutch systems. Indonesia was under the power of the â€Å"United Republic of Indonesia. † After the revolution, Indonesia returned to being a unitary state of republic again. Suharto having the high post gave him the opportunity to make long-term policies. The most important of these was the consolidation of the military the right to participate in government and in political campaigns. The military was required not only care about the safety of the country, but also social and political activities. The officers, mostly from the army units, have taken place at all levels and in all areas of the state apparatus. Suharto appointed the soldiers the ministers, the judges of the Supreme Court, the provincial governors, heads of districts and even the village chiefs. During the periods 1945-1949, there was some economic growth such as being hesitant to start a democracy due to the power struggle of the army, the president, the communist party and some other political groups. Some economic changes that have happened after the revolution were when the Dutch engineers built and improved a road network with 12,000 km of tarmacked surface, 41000 km of metalled road area and 16000 km of stony surfaces. After this, the Dutch built, 7500 kilometers of railways and bridges for the community. After the revolution a number of inner factors made the economic situation of Indonesia, more difficult than in other Asian countries. Suharto family members and friends have various benefits, including obtaining low-interest loans from state banks and monopoly rights to use natural resources. In addition, almost all foreigners who wish to invest heavily in the Indonesian economy, convinced of the need to involve as business partners of any of the children or old friends Suharto. Although the crisis has highlighted a lot of shadow effects, the majority of economists and businessmen believe that in the long term, Indonesia is waiting for a favorable economic future based on the rich natural resources. Today, Indonesia does not have major changes to its economy apart from the uprising in the amount of construction. It is said that Indonesia’s economical changes will be greatly improved in the next 10-20 years. The revolution has improved the economical changes in Indonesia due to there being more factories and natural resources now that citizens can get jobs for and not be unemployed like before. Revolutionaries argue that the present social system in Indonesia is unable of real improvement. They are saying that a complete â€Å"renovation† is needed if change is to be made to the fundamental wrongs in this society. But revolution is not an everyday occurrence. After the revolution, there has been relaxation of racial and social categorizations of colonial Indonesia. New styles in writing and art and increased demand for education and modernisation. Before the revolution, there were racial remarks towards people and many remarks towards people from different classes (upper class, lower class, etc. ) The social changes that have occurred in Indonesia during the revolution were that the higher class went down to middle class due to the Dutch invading Indonesia and many important leaders in Indonesia losing a lot of their power. One of the main leaders in Indonesia during the revolution was Sukarno. Indonesians have had the right to occupy the lowest positions in the colonial administrative apparatus. Since 1918 the Dutch began a very interesting policy for young people of Indonesia to have an opportunity to study in the Netherlands and later to come back to Indonesia and to occupy the highest ranks. All this was done in order to â€Å"grow† out of Indonesians an Indonesian government which will be submissive to the Dutch. One of these students was Sukarno who returned back to Indonesia and took the leading job position) However only a few Indonesians were able to gain a larger role in commerce After the revolution, the social changes were that everything went back to the way it was, the higher class went back to being higher class and the lower class went back to still being in the same position. The Dutch will always have power over Indonesia after signing an agreement together, but the Dutch do not have 100% power. This agreement was signed while the revolution was ending and is still being ruled by till this day. Some problems that indonesia is facing today due to the revolution is that Indonesia still is not 100% independent from the Dutch due to Indonesia signing a contract with the Dutch after the revolution. This could cause another revolution in the future or future conflicts due to Indonesia and the Dutch not having a truce together till this day. Also after the revolution, Islam grew and now Indonesia is highly populated by muslims which causes racial issues and terrorist attacks. Like other developing countries, Indonesia is facing human right violations and faces corruptions. Another problem is that the colonial administration of the Dutch East Indies was destroyed due to the revolution,however, this did not improve the economic, social or political fortune of the Indonesian population. Indonesia has tried to improve its economy throughout past years and that many of the current problems have their roots from the period of Dutch colonization. Today, the Indonesian economy still grieves from severe economic development problems resulting the financial crisis of 1997 and the subsequent political improvements after Soeharto stepped down in 1998. Secessionist movements and the low level of security in the provincial regions, as well as relatively unstable political policies, form some of its current problems. Additional problems contain the lack of dependable legal recourse in contract disputes, corruption, weaknesses in the banking system, and strained relations with the International Monetary Fund. The assurance of investors remains low, and in order to achieve future growth, internal reform will be fundamental to build up confidence of international donors and investors. The benefits from the Indonesian revolution were that Indonesia got help from other countries, such as America and Australia when the Dutch were attacking. Australia and newly independent India were active in supporting the Republicans as well as the Soviet Union and the United States. Another benefit is that Indonesia went back to being a federal government, which is how Indonesia was ruled before the revolution. This is a positive factor due to Indonesia going back to the way it was before the revolution. Even though Indonesia has suffered from many disadvantages from the revolution, Indonesia has still become liberated. Indonesia has gotten the freedom to express its rich culture, which offers many various religions and customs under more reasonable republic. The revolution has made the biggest change in Indonesia with the political system due to the Dutch trying to make Indonesia a Dutch Monarchy. The Dutch succeeded at doing this but only during the revolution. When the revolution was over, Indonesia went back to being a federal government. The benefits and complications of the revolution still affect Indonesia today and will affect Indonesia in the future.

Saturday, March 7, 2020

Sugar Ray Leonard essays

Sugar Ray Leonard essays This is my last fight, my decision is final. The journey is ended, my dream fulfilled. This is what Sugar Ray Leonard said after he won the gold medal for boxing in 1976. The journey was not over, nor was the dream was unfulfilled. Leonard had just begun one of the greatest careers the sports world had ever seen. Leonard early life, training, professional career, style, and ability to come back despite many obstacles shaped him into one of the greatest and most successful boxers of all time, not only in wins and loses but also in dollars and cents. This great and successful boxer had to begin somewhere. Even though Ray Charles Leonard was named after the great jazz musician, Ray Charles, he did not follow his parents dream for him to be a singer. Ray Charles Leonard was born on May 17, 1956, in Wilmington, North Carolina (Leonard). Leonard grew up in Wilmington and in Palmer Maryland, a racially-mixed lower-middle class suburb of Baltimore. He was the fifth child of Goethe and Cicero Leonards seven children. He graduated from high school and had no further education. His mothers original dream for him was early exhibited. He sang in the church choir with two of his sisters. Leonard was a good singer and the local church parishioners commented that he sounded similar to Sam Cooke (Schwartz). His brother Roger turned him to the boxing world early in his teens. Ray told his mother about his boxing I put the singing in the swinging (Schwartz). His statement was a good demonstration of the artistry in his boxing. Having avoided a life as a singer Leonard was ready to jump into the world of boxing. His first trainers were Dave Jacobs and Janks Morton, who took care of Leonard and taught him how to box. Leonard was considered a natural by his early trainers (Schwartz). Leonard was able to do almost anything in the ring (Sugar Ray). Leonard fo...

Wednesday, February 19, 2020

Reflection on simulation Essay Example | Topics and Well Written Essays - 750 words

Reflection on simulation - Essay Example My colleague was to start by taking the blood pressure of the patient. She did this using a sphygmomanometer. While measuring the blood pressure of the patient, she asked him if he is hypertensive, and the patient’s reply was a no. As my colleague was taking the patients’ blood pressure, I was cleaning the instruments I would use. I also checked that they were functioning properly. When she was through it, was my turn with the patient. I applied a gel to my hands to sanitize them. I informed the patient that I was to take his temperature, respiration and pulse. I explained that this was necessary for diagnosis of his illness. He gave me his consent to proceed. This is as per the requirement of nursing and midwifery council (Delany & Molloy 2009). In the process of taking his temperature from the ears, I asked him if I could slightly pull his ear. The gentleman was cooperative, and he agreed. As I was inserting the thermometer in his ears, I accidentally pierced a plastic in the ear. This is because I was not confident enough. After completing the readings of temperature, I plotted the reading in the temperature chart. I then proceed to checking the pulse rate of the patient. I check the strength of the pulse and the rhythm from the arteries. I used the arteries on the arm to check the pulse rate. I then proceed to doing the respiratory test. In taking the respiration, I checked the rate of the patients breathing in sixty second. I then recorded the finding of these two tests in a separate fact sheet. After I was through with the patient, I cleaned my hands with water and soap. The cleaning of the hands before and after attending a patient was critical (Johns, 2009, p.25). It is for this reason that I had applied a gel on my hands before, and cleaned them after attending Mr. A. This is in compliance to nursing and midwifery council standards on control of infections. Further, the nurse does not remain with germs that he