The Tax-ability Essay Example - Free Essay Example

Sample details Pages: 7 Words: 2191 Downloads: 1 Date added: 2017/06/26 Category Law Essay Type Analytical essay Level High school Did you like this example? List of abbreviations Co. Ed. IT ACT ITO Company Edition Income Tax Act Objective In this paper an attempt is made to analyze the law on taxability of turnkey contracts. An attempt has been made to analyze to what extent income is taxable in turnkey contract. An approach has been taken in this paper to study the statutory provision and different case laws regarding the taxability of turnkey contract and what is the current situation of law on imposing the tax liability. Don’t waste time! Our writers will create an original "The Tax-ability Essay Example" essay for you Create order Research Methodology The nature of the project is purely doctrinal/ non-empirical. It is purely based on the data collected from books, statutes, journals, case laws and web resources. It is a literature review. The researcher has relied upon the primary as well on secondary sources. In the paper researcher has followed the uniform mode of citation. Scope of the Paper The scope of the research paper is limited to analyze the law and legislation on the taxability of turnkey contracts and what is the role played by the judicial pronouncement in deciding the cases on taxability of turnkey contracts. In this research an attempt has been made to analyze the statutory provision as well as judicial pronouncements delivered regarding the taxability of turnkey contract. The analysis can further help in locating the lacunas in the present law and how it can overcome by strengthening and regulating the prospective laws. The scope of paper is limited to laws releted to taxability of turnkey contracts. INTRODUCTION In todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s world infrastructure is considered as one of the leading factors for development. The Indian government has desire to make India as an upcoming superpower country for which they have been escalating their investment on enhancing the infrastructure of the country as it will help in its progress and development.[1] Because of the scale of the infrastructure projects and the complexities included, regularly these projects welcome tender from the whole way across the globe, the agreement signed with these companies are known as EPC contracts furthermore referred to as turnkey contracts. [2] A turnkey contract is a business plan in which a project is conveyed in a finished state. Rather than contracting with an owner to create a project in stages, the developer is enlisted to complete the whole project without owner information. The builder or developer is independent from the final owner or operator, and the project is turned over just once it is completely operational. Essentially, the developer is completing the project and turning the key over to the new owner. This sort of arrangement is normally utilized for construction projects extending from single structures to expansive scale developments. Because of the multifaceted nature of these projects it is certainly unrealistic for any one single commercial element to attempt the entire project, subsequently these projects are taken up by a consortium of different companies who handle diverse parts of the project as per their respective expertise.[3] Initially, these turnkey projects did not hold the tax liability but with the change in circumstances the finance ministry in its finance billà ¢Ã¢â€š ¬Ã¢â€ž ¢06 has made these turnkey contracts tax liable. Prior the rendering of offshore services for an turnkey project and offshore supply of equipments and material for the project are considered to be the main bone of contention regarding the taxability of these projects[4], but afte r the amendment to section 9 of the Income Tax Act, offshore services have been made taxable and the law has been pretty much settled on this issue,[5] however the taxability of offshore supply of equipment and material under the turnkey projects is still an argumentative issue. Turnkey contract would bring about a few particularly identifiable streams of income to the contractor which include the following: Offshore supplies of equipment and material Offshore services Onshore supplies of equipment and materials Onshore supplies of servives Research question What is the extent of taxability of offshore supplies of equipment and materials and offshore sevives under turnkey contracts and the role of by judicial pronouncements in establishing law related to such turnkey contracts? Taxability of offshore supplies of equipment and materials To impose taxability on offshore supplies of equipment and materials, it has to be shown that the non- resident has permanent establishment and business connection. If there is no business connection or permanent establishment then there would be no tax liability. But, if there is business connection or permanent establishment then the tax can be imposed on the profit that is attributed to such business connection and permanent establishment. Statutory Provision For non-residents, section 5 of the Income Tax Act is the charging section for their income.[6] Section 5(2) of Income Tax Act impose tax on the income of non-residents which is received or deemed to be received in India by or on behalf of such person[7] or accrues or arise or is deemed to be arise.[8] Section 9 of Income Tax Act deals with income deemed to accrue or arise in India. Section 9 states that all income accruing or arising through or from any business connectionin should be considered as taxable in India.[9] The explanation clause attached to it points out the extent of income to be taxed by stating that only such part of income that is attributable to the business carried out in India woul be taxable.[10] Therefore, it is clearly mentioned in the statutory provision that in case of offshore supplies, income which is not attributable to the operations carried out in India would not be taxed. Taxability of offshore services The taxability of offshore services is no more a bone of contention as after the amendment to section 9 of IT Act[11] these services have been made taxable. Case laws Ishikawajna-Harima Heavy Industries Ltd. V. Direct of Income Tax In Ishikawajna- Harima Heavy Industies Ltd. v. Direct of Income Tax[12], it is Japan based company engaged in the business ofengineering and construction of storage tanks. The company formed a consortium with other companies and entered into an agreement with Petro LNG Ltd.situated in the state of Gujrat to set up liquefied Natural Gas storage tank and for degasification facility. It is a turnkey contract. Each member of consortium was specified about their separate role and responsibility and therefore, they receive separate payment. The time period for the project was 41 months. The question that arised in this case whether the company is liable to pay tax in India under Income Tax Act and India- Japan Tax Treaty. Therefore, the company filed an application before Authority for Advance Appellant. The decision of Supreme Court is given in two parts one for the offshore supplies and other for the offshore services. The Apex Court held the following decision ; à ¢Ã¢â€š ¬Ã…“ on ly such part of the income which is attributed to the operations carried out in India can be taxed. Under the turnkey contracts, if all the transaction were operated outside India then these transactions cannot be taxed in India. It made the distinction between the permanent establishment and business connection. Existence of permanent establishment is a taxable entity but its presence does not create sufficient business connection. Therefore the profit attributable to the permanent establishment in India would be made taxable and the mere presence of permanent establishment in India does not made the income of assessee generated under turnkey contract does not made it taxable. Mere existence of of business connection is not sufficient, to make the income taxable the income should be arising or accruing out of such business connection. The turnkey contract need not to be be considered as an integrated contract just to make the contractor to pay tax in India. To make an inco me taxable under Income Tax Act, it should be shown that the services are not only utilized but rendered in India. To make the income taxable it is necessary to have enough territorial nexus between the rendition of services and territorial limits in India.à ¢Ã¢â€š ¬Ã‚ [13] Hyundai Heavy Industries Co Ltd v. Director of Income Tax This is the another landmark case on the taxability of turnkey contract decided by the supreme court. In Hyundai Heavy Industries Co. Ltd. v. director of Income Tax[14], the Hyundai Heavy Indutries is a Korean based company which eneterd into a turnkey contract with an Indian based company ONGC for fabricating, designing, installation and commissioning of platforms in Bombay High. Designing and fabricating of platform was performed outside India and rest of the activities like installationand commissioning of platform was performed in Bombay High. The Revenue officer issue a notive to the company, to which a company filed a return of income as à ¢Ã¢â€š ¬Ã‹Å"nilà ¢Ã¢â€š ¬Ã¢â€ž ¢ income. And responded to the revenue authorities, as they did not have permanent establishment in India and the activities like designing and fabrication were done outside India making them not liable to pay tax. They are only liable to pay tax for the net profit arising from the activities that are per formed in India i.e. installation and commissioning of platforms. The revenue authority appealed to the Supreme regarding the contention that to what extent the profit attribuatable to companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s permanent establishment in India. The court held that à ¢Ã¢â€š ¬Ã…“the establishment PE of HHI came into presence just on completion of fabrication exercises and supply of the fabricated platforms to ONGC outside India, no part of profits emerging from operation conveyed outside India could be said to have been earned through the Permanent Estabishment. Likewise, no part of profits from operation conveyed outside India could be credited to the PE and consequently accumulated to tax in India. In a turnkey contract comprising designing, fabrication, installation and commissioning work, benefits arising from the operation performed outside India can not be ascribed to the Permanent Establishment. In this way, such benefits can not be liable to tax in India, if the cost paid for work performed outside India is at a careful distance.[15] Conclusion The Supreme Courts decision in HHI case settles the discussion encompassing the taxability of oil field administration suppliers in admiration of fabrication and designing exercises performed outside India under a turnkey contract. The ruling accept increased noteworthiness since it maintains the principle that supply outside India wont be taxable in India indeed where such supply is made as per a single turnkey contract which includes onshore and offshore extent of work and accommodates a protuberance entirety thought.[16] The Apex Court follows its choice in the instance of Ishikawajma Harima Heavy Industries Ltd, affirmed prior, on taxability of offshore supplies. The Court had decided that a non-resident would not be obligated to tax in India in appreciation of exercises performed outside India if such exercises are not viably joined with a business association in India.[17] BIBLIOGRAPHY STATUTES: Income Tax Act, 1961 Finance Act The Assessing Officer (à ¢Ã¢â€š ¬Ã…“AOà ¢Ã¢â€š ¬Ã‚ ) held that the contract between HHI and ONGC was a turnkey contract for a lumpsum price and is an indivisible contract. The designing and fabrication of platform under the contract is intrinsically linked to installation and commissioning activities performed in India. As regards the taxability of Indian operations, the AO held that the activities of HHI constituted a PE in India under Article 5(3) of the DTAA, and therefore, profits attributable to Indian operations were liable to tax in India. In addition, designing and fabrication activities, though performed outside India, are interlinked to the ultimate activity of installation and commissioning; and therefore, a portion of the profits from such operations would also be liable to tax in India. The Supreme Courtà ¢Ã¢â€š ¬Ã¢â€ž ¢s ruling in HHI case settles the controversy surrounding the taxability of oil field service providers in respect of fabrication and design ing activities performed outside India under a turnkey project . The ruling assumes increased significance since it upholds the principle that supply outside India will not be taxable in India even where such supply is made pursuant to a single turnkey contract which includes onshore and offshore scope of work and provides for a lump sum consideration. [1] Funding the Infrastructure Gap, https://www.deloitte.com/assets/DcomIndia/Local%20Assets/Documents/Thoughtware/Funding_the_InfrastructureInvestment_Gap.pdf [2] Rajesh Dhawan Engineering Procurement and Construction-Tax Implication, https://www.taxmann.com/TaxmannFlashes/Flashart5-1-10_2.htm [3] Satish Aggarwal, Averting double tax in EPC, The Hindu Business, https://www.thehindubusinessline.com/todays-paper/tp-opinion/averting-double-tax-in-epc/article1638687.ece [4] Taxation of EPC Contracts- A Treatise, 59 The Chartered Accountant Journal 103, 99-105 (2011). [5] Linklaters Paines v. ITO [2012] 28 taxmann 250 (Mum). [6] Ankit Shah, Taxability of Income from Offshore Supply of Goods To India in a Tunkey contract, 61 The Chartered Accountant Journal 100, 98-103 (2013). [7] Section 5(2) (a) of Income Tax Act, 1961. [8] Section 5(2) (b) of Income Tax Act, 1961. [9] Section 9(1) (i) of Income Tax Act, 1961. [10] Section 9 (1) explaination, Income Tax A ct, 1961. [11] Income Tax Act, 1961. [12] Ishikawajana- Harima Heavy Indutries Ltd. v. direct of Income Tax (2007) 3 SCC 481. [13] Ishikawjama- Harima Heavy Industries ltd. V. Director of Income Tax (2007) 3 SCC 481, www.manupatrafast.in/pers/Personalized.aspx [14] Hyundai Heavy Industries Co. Ltd. v. Director of Income Tax2011 (12) ITR(Trib) 168 (Delhi). [15] Taxability of Turnkey Contracts- SupremeCourt ruling in Hyundai Heavy Indutries Co. Ltd.à ¢Ã¢â€š ¬Ã¢â€ž ¢s case, Tax Edge, june 2007, https://www.bmradvisors.com/upload/documents/Taxedge-Special%20bulletinJune141248414019.pdf [16] Taxability of Turnkey Contracts- Supreme Court ruling in Hyundu Heavy Industries C. Ltdà ¢Ã¢â€š ¬Ã¢â€ž ¢s case, Tax Edge, June 2007 , https://www.bmradvisors.com/upload/documents/Taxedge-Special%20bulletinJune141248414019.pdf [17] Ibid.

Use of Imagery in the First Two Acts of Macbeth - 1585 Words

â€Å"The Scottish Play†, or more known as â€Å"Macbeth† is a play set in medieval Scotland. It describes the life of Macbeth – a brave lord predicted by the witches to become the King of Scotland. Lady Macbeth, his wife powered by ambition influences Macbeth into committing a horrendous regicide. Imagery is used widely throughout the course of the play, creating a three-dimensional image of the actions, almost as if we were present. Shakespeare in â€Å"Macbeth† uses imagery to create a more detailed image and emphasize the themes of violence, murder and darkness. The omnipresent imagery of darkness evokes the sentiments of fear, danger and death. â€Å"Come thick night, and pall thee in the dunnest smoke in hell† associates the darkness of the night†¦show more content†¦Ã¢â‚¬Å"Boneless gums† represents innocence and vulnerability, evoking feelings of pity. This is destroyed with the use of â€Å"plucked†, â€Å"dashed† which have are full of violence and threat. This description frightens the audience, leaving it in shock. The tone of the author is bloodthirsty, full of gore. Imagery of death is well portrayed in the quotation â€Å"hear it not, Duncan, for it is knell that summons thee to heaven or to hell.† An image of the bell is used to show imminent death of the king. The bell is portrayed as the funeral bell that will â€Å"summon† Duncan to â€Å"heaven or to hell†. â€Å"Summon† has the connotations of summoning to court, which could stand for the judging of God. The desc ription creates suspense and increases tension. The tone is ominous and frightening. The night of murder â€Å"strange screams of death and prophesying with accents terrible† were heard. â€Å"Strange† and â€Å"terrible† suggest the violence of the murder. Sibilance â€Å"strange screams† create auditory imagery of hissing, whispering, which suggests danger and evil. The audience gets a sense of unease and the tension is increased. The murder is predicted in â€Å"the raven himself is hoarse that croaks the fatal entrance of Duncan†. â€Å"Raven† is a sign of ill omen, death, graveyards, which implies a terrible deed that will be done. â€Å"Croaks† has connotation of aShow MoreRelatedImagery of Blood, Light and Clothing in Macbeth by William Shakespeare540 Words   |  3 PagesImagery of Blood, Light and Clothing in Macbeth by William Shakespeare Imagery, the art of making images, the product of imagination (Merriam- Webster). Shakespeare uses many forms of imagery in his writing of Macbeth. Three main forms of imagery in this play are blood, light and darkness, and clothing. Within each form of this imagery Shakespeare incorporates symbols that the reader must understand if they are to interpret either the passage or the play as a whole. In Macbeth blood symbolizesRead MoreMacbeth - Imagery in Macbeth1331 Words   |  6 Pagess plays he uses many forms of imagery. Imagery, the art of making images, the products of imagination. In the play Macbeth Shakespeare applies the imagery of clothing, darkness and blood. (listed from least to most), Each detail is his imagery, it seems to contain an important symbol of the play. Symbols that the reader must understand if they are to interpret either the passage or the play as a whole. Within the play Macbeth the imagery of clothing portrays that Macbeth is seeking toRead MoreEssay on Images, Imagery, Symbols, and Symbolism in Macbeth1723 Words   |  7 PagesImagery and Symbolism in Macbeth  Ã‚     Ã‚  Ã‚   With its eye-opening plot and interesting cast of characters, William Shakespeare’s play, Macbeth is one of the greatest works one could ever read. But, above all, the aspect of the play is most impressive and overwhelming with imagery and symbolism that Shakespeare so brilliantly uses. Throughout the play, the author depicts various types of imagery and symbolism instances that, eventually, lead to the downfall of the main character, Macbeth.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Read MoreThe Classification Of Water Imagery Present Throughout Shakespeare s Macbeth Essay1134 Words   |  5 PagesShakespeare is renowned for his vividly descriptive, original, and pioneering use of imagery in many of his plays, but their effect on the audience’s understanding of his plays is most obvious in the tragedies, particularly in Macbeth. Images in Shakespeare’s works are used, according to Shakespeare critic G. Wilson Knight, to craft a play’s â€Å"atmosphere† or the permeating tone or mood of a play (3). However, this attitude between images and atmosphere creates an environment where different definitionsRead More Imagery In Macbeth Essay example1406 Words   |  6 Pages Response to â€Å"Macbeth† 2. How does Shakespeare’s use of imagery and recurring symbols add depth and meaning to the plot and characters in the play? In all of Shakespeares plays he uses many forms of imagery. Imagery is the art of making images, the products of imagination. In the play Macbeth Shakespeare applies the imagery of clothing, darkness and blood. Each detail is his imagery, seems to contain an important symbol of the play, symbols that the audience must understand if they are to interpretRead More Images and Imagery in Macbeth Essays1474 Words   |  6 PagesImagery in Macbeth  Ã‚     Ã‚   Shakespeare uses a variety of techniques in order to add depth and the underlying subtext within his plays. Macbeth is no exception, he uses the stark imagery of clothing, the sickening physicality of blood and the concept of darkness to communicate a number of themes.   In turn this conveys important symbols that can be found within the play.    Within Macbeth the imagery of clothing portrays how Macbeth is seeking to hide his disgraceful self from hisRead MoreImagery in Macbeth by William Shakespeare1172 Words   |  5 PagesImagery in Macbeth William Shakespeare use of imagery creates a picture in the mind of his audiences that tells a thousand words. In most of his literary work, he shows the importance of imagery, and how authors can manipulate a readers feelings towards a character. In Macbeth, one of Shakespeare’s greatest plays, he shows his very skillfully uses imagery. Macbeth is one of the great tragedy themed plays by William Shakespeare. 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After the Kings death, Macbeth reigns as a cruel and ruthless tyrant who is forced to kill more people to keep control of the throne. Finally, Scottish rebels combined with English forces attack Macbeths castle. A Scottish thane namedRead MoreThe Use Of Imagery In Macbeth1428 Words   |  6 PagesImagery is defined as a vehicle to represent objects, ideas, and actions using figurative language, in a way that appeals to our physical senses, Shakespeare was an expert at employing this technique in his works, with one of his most famous and renowned, Macbeth, using this device to perfection. Macbeth is a tragedy by William Shakespeare, illustrating the psychological effects of political ambition on those who seek power for its own sake. Shakespeare utilizes imagery numerous times throughout

Societal Staus of Gays

Question: Discuss about the Societal Staus of Gays. Answer: Introduction Although the world is making important and eloquent progress in the development of customs related to the genuine equivalence, recognition, and acceptance of the gay men and women, there is still a hidden aptness or feeling that is usually different, which hurts or handicaps the feelings of gay youngsters. To construct an impartial society, coequality should be generated as it is a part and parcel of constructing an impartial society. Where a mainstream of services reaches everyone on their demands, people from the LGBT community usually face ignorance. The importance of functional equality arises because the LGBT individuals are also the part of this society, and to accept homosexuals respectfully by heterosexuals will bring that equality in the society (Cahill Makadon, 2014). An individual and especially a man who is homosexual is termed as a Gay. Originally, the word gay was used to describe a bright and flamboyant, or carefree attitude. However, later on, the term gay was used i n the LGBT terminology, which means Lesbian, Gay, Bisexual, and Transgender (Carbone, 2016). In the United States, similar sex marriage has been made legal nationwide according to the act passed on June 26, 2015 (Cahill Makadon, 2014). Homosexuality is basically the emotional or sexual attraction between the two individuals of similar sex or gender. Commonly, the term lesbian is used for females who are homosexuals and gay is used for homosexual males. However, the word gay is also used to pertain both the homosexual females, as well as, homosexual males. In the present times, there are various countries throughout the world where homosexual marriages, living relationships, and homosexual relationships are accepted in the society by their government. However, still, there are many countries where homosexuality is regarded as a sin and are strictly against the homosexuality, for instance, Islamic countries like Gulf and Saudi Arabia (Burack, 2009). Gay emplaced in the society and steps for increasing their societal status The right to voluntarily express ones opinion and deliberation is stipulated for awareness and benefits, which leads to the creation of more open and tolerant society. Homosexuals should be allowed to express their identity and to live free and non-discriminated lives without facing any trauma of stigma or discrimination (Cahill Makadon, 2014). The non-acceptance of the homosexuals in the society may increase the level of loathing, as well as, distrust in the society, thus, decreasing the ability to cooperate (Bialer McIntosh, 2016). The various research on the health quality of the homosexuals and heterosexuals have shown that the heterosexual people are more healthy and free from diseases in comparison to the homosexuals. Homosexuals are found to show more vulnerability towards serious and life-threatening diseases, such as HIV, anal cancer, etc. The chances of having an increased vulnerability towards these life-threatening diseases are due to the fact that in some cases homosex uals are involved in more than hundred sexual relationships, which leads to the serious consequences (Boehmer Elk, 2015). As per the social issues is concerned, it has been observed that the homosexuals are more addicted to substance abuse in comparison to the heterosexuals, which even leads to the development of depression. The suicidal rates are also high in the homosexuals than heterosexuals and homosexuals are more prone to early depression, which makes them mentally unfit. Thus, the expected life span is less amongst the homosexuals as compared to the heterosexuals (Lee, Gamarel, Bryant, Zaller, Operario, 2016). Moreover, high chances of sexual molestation occur from the side of the parents of the homosexuals, thus increasing the peril of incest with their parents. The various studies have shown that the homosexuals are at escalated pitfall for absenteeism and tends to have an inferior grade point due to the protection and harassment concerns in the colleges and schools. In schools, the victimization causes reduction of self-esteem of the homosexuals and accelerate absences, which worsens the educ ation outgrowth. Moreover, bullying is considered as one of the major causes of reducing the self-confidence of the homosexuals (Woodford, Silverschanz, Swank, Scherrer, Raiz, 2012). As per the teachers are concerned, they have been identified as an impediment to the LGBT sex education in some cases. Teachers often have their own convictions about homosexuality, and reconciling to these studies. If they have an unfriendly view towards the LGBT individuals, it can be seen in their teaching attitudes, which makes the homosexuals feel unaccepted. Hence, it is crystal clear that the adolescent gay and lesbian students are not only on the verge of being victims of lexical, physical, and emotional bullying but they are also in the fear of going to the schools, if they experience or discover unfavorable support towards their sexual exposure with a little assertion of their identity. These factors can make our society weak and can cause a huge drawback to the environment (Ryan, 2012). Governmental steps in the promotion of the rights of homosexuality: Equality, as well as, freedom from sacrament is fundamental rights of all the humans irrespective of their sexual orientation, intersexuality, or gender identity. Though the LGBT individuals are at a higher risk of facing stigma, as well as, discrimination throughout their life, a real progress is being made towards the equality of the LGBT individuals. Several laws and amendments have been made by the government all over the world to reduce the discrimination among LGBT individuals. For instance, the cross-government LGBT Equality Action Plan was published in the month of March 2011 by the UK government, which reinforced the commitment of the nation towards the LGBT equality, as well as, outlined the range of various actions that would be enforced to tackle homophobic bullying of the LGBTs in schools and to promote the rights of the LGBT individuals. Moreover, the same-sex marriage has also been adopted by the UK go vernment (Gov.uk, 2015). Moreover, on June 26, 2015, the U.S. government have made same-sex marriage legalized. In Australia, the amendment of the sex discrimination act was made in 2013 for the sexual orientation, as well as, gender identity for the individuals belonging to LGBT community (Humanrights.gov.au, 2016). The impact of accepting homophobic on Economics: The studies have shown that exclusion of the homophobic in ways also cause harms to the economy of the state. For instance, the discrimination of LGBT individuals in the workplace, physical, structural, and psychological violence, unjustly arrest, jail, beat, detain, etc. limits their use of knowledge or productivity at the workplace. Hence, the exclusionary treatment of homophobic involve labor cost, low investments in the human capital, lost productivity, and inefficient allocation of various resources through the process of discrimination in hiring and educational practices. As a result, the low investment in the human capital, as well as, the suboptimal utilization of the human resources will act as a drag on the output of the economy at the macro economy level. Hence, accepting homophobic will obviously increase the economic levels of the state. Moreover, the analysis at the macro-level showed a clear positive relation between the inclusion of the LGBTs and per capita GDP as measured by the Transgender Rights Index and Global Index on Legal Recognition of Homosexual Orientation. It has been observed that the countries who have more rights for LGBT individuals have high per capital income, as well as, high levels and state of well-being. Hence, a causal relationship is observed between inclusion of the LGBT individuals and improving inputs into the performance of the economy (Badget, Nezhad, and Waaldizk, 2014). Statistics for the advancement in the social life reactions and other issues: The stigma and the discrimination faced by the individuals have been an issue for the past and still continues to be a serious issue. However, in the present times, there has been a substantial progress in the social acceptance of the LGBT individuals. For instance, statistics from 2001 to 2016 on the views of the Americans that whether the LGBT relationships are morally wrong or acceptable showed a decrease in the percent of people who said it was morally wrong. As in the year 2001, around 53 percent of the cases asserted the relationship between the gay or lesbian were morally unacceptable or wrong, while in the year 2016, the decrease with only 37 percent of the respondents was found to state the same. Moreover, the survey that was conducted in November 2012 by Gallup in the U.S., revealed that 78% of the studied population believed entitlement of the inheritance rights by the partners of the gay and les bian with only 18% who were against them (Facts, 2016). Moreover, various research have shown that the increased access to the resources and information, as well as, large availability of the services in the support of LGBT individuals have provided a wide range of opportunities for socialization and self-affirmation of the LGBTs (www.endabusewi.org, 2015). Fig 1: Number of homosexuals in U.S. Source: (statista.com) Fig 2: Number of homosexuals in Australia. Source: (Fava.org.au) Fig 3: Views on Homosexuality. Source: (statista.com) Fig 4: Agreeableness to the inheritance rights of homosexuals. Source: (statista.com) Development of civilian firms in homosexuality: A diverse economy is observed to be a strong economy. It has been observed that the businesses which embrace the changing demographics of the nation reap the benefits related to the economy of an inclusive and diverse workforce. A huge development in the behaviors and attitudes of the civilian firms in recruiting homosexuals, as well as, transgenders in their organization have been observed with the time. For instance, in the United States, it has been observed that the gays, as well as, transgender workers contributes towards 6.28% of the total workforce in the present times. Moreover, there has been a higher representation of the homosexuals and transgender workers in the private areas with about 6.48% of the total workforce in comparison to the 5.31% of the total workforce in the public sector (www.americanprogress.org, 2012). Religious beliefs on Homosexuality: Though several steps have been taken in the upliftment of the status of the homosexuals, still there are negative and positive considerations of homosexuality in different religions. For instance, in Christianity, homosexuality is a sin according to the Bible, where there are statements that are clearly against the homosexuality. Though Bible condemns homosexuality, the basic concept of Christians relies on the realistic and humanistic morals to build their ethical structure. According to the Christians, if someone is homosexual it does not restrict them to pray or show love for him. They treat them with the dignity as they are the creation of their God (Ministry, 2008). While a large diversity is observed regarding the views of homosexuality in Judaism. For instance, Orthodox Jews generally consider homosexual behavior to be an abomination, which is excluded by the Old Testament of the Christian Bible or the Torah. While the Reconstructionist Jews who sponsored The Reconstructionist Rabbinical Association, chose rabbis to perform and carry the same-sex ceremonies of commitment. They do not discriminate people on basis of sexual orientation and support same-sex marriages. Moreover, the concept of homosexuality in Hinduism is confusing. As the scripture called Manusmriti is against the concept of homosexuality and considers it to be a punishable offense. While, according to Vatsayna, the writer of the Kamasutra, the teaching have allowed and accepted the concept of homosexuality, and it was even in practiced in the early times (Notsostraight.com.au, 2016). Ways to lead the homosexuals in the society of heterosexuals: While various steps and things have been improved and developed in Australia for the gays and lesbian individuals, still there is a constant uncertainty regarding whether the homosexuals will receive the care and acceptance from their friends, families, colleagues, as well as, services. The fear of rejection by the society has a huge impact on the social and mental status of the homosexuals. Hence, family and friends of the homosexuals can take certain steps for reducing the effects of stigma, homophobia, and discrimination, as well as, for protecting the mental and physical health of the homosexuals. One method of handling the stress of the homosexuals from the stigma and discrimination faced by them are through social support. Various studies have shown that the gay males who have good company and social support from their friends, families, and the community tends to have higher levels of self-esteem, more good mental h ealth, and a more effective and positive identity in the groups (Cdc.gov, 2016). Moreover, the university and college administrators should make it fully clear that homophobic bullying is an offense and will not be tolerated in their public messages. This indicates that they are making a conscious effort in sensitizing the on-campus counselors towards the issues related to the sexual orientation (Bialer McIntosh, 2016). To break this cycle at any single point is not practically possible. We can not expect the gay individuals to come out in a drove all of a sudden to demand their equal treatment. Nor we can expect that the entire heterosexual community will seek out underlying truth behind the gender identities and alternative sexualities. Therefore, there is a need to make a concerted attempt, in the offices, universities, and public discourses for breaking this cycle at various multiple levels. In todays competitive environment, the corporate colossuses are fighting against the niche vendors. While the companies, on the other hand, are having a fight against a tough battle between growing attrition rates. The conception of not being gay-friendly will fail to attract or retain the best talent, which in turn can result in the loss of huge profit and economy (Rizer, Mauery, Haynes, Couser, Gruman, 2015). Already an enough of time has been lost. A lot of hate against the gay people has been spewed, an d enough of negative stereotypes have been permitted to perpetuate. This discrimination has already kept many talented and wonderful gay men, as well as, women in the closets. Hence, it is the high time to overcome this stereotypes and to break the cycle of invisibility (Reygan, 2009). Conclusion The controversial debate existing between the traditional sentiments and gay rights is a modern time phenomenon. It seems that both the sides are representing the opposite paths and are standing on the two extreme positions. But we can not deny the fact that the gay individuals have legitimate and equal human rights of living in this world as any other individual. To discriminate the individuals belonging to the LGBT community is not a right and ethical thing to do as it has been medically proven that the sexual orientation of the individuals towards individuals of the same sex is natural. Hence, the gay people deserves equal acceptance and status in the society as heterosexuals individuals enjoy and should not be a victim of discrimination and stigma (Reygan, 2009). As a matter of fact, concluding the issue in a positive or negative way is not appropriate. Considering the status and challenges faced by the homosexuals, it can be said that society should accept the ones who are prese nt. Thus, mingling with the homosexuals present in the surroundings should be practiced, as this will break the bridge of inequality and will make the society a better place to live. Considering the entire above motif, it can be said that homosexuals are not personally harmful to an individual, but if they increase in number, the society may have to face increased troubles. Henceforth, a genuine leader will make sure he/she fulfills the space of inequality and brings the sodality as one combined union (Byne, 2015). References 2010 to 2015 government policy: equality - GOV.UK. (2015).Gov.uk. Retrieved 14 September 2016, from https://www.gov.uk/government/publications/2010-to-2015-government-policy-equality/2010-to-2015-government-policy-equality Badgett, L., Nezhad, S., Waldijk, K. (2014).The relationship between LGBT inclusion and economic development: An analysis of emerging economies.www.usaid.gov. Retrieved 14 September 2016, from https://www.usaid.gov/sites/default/files/documents/15396/lgbt-inclusion-and-development-november-2014.pdf Bialer, P. McIntosh, C. (2016). Discrimination, stigma, and hate: The impact on the mental health and well-being of LGBT people.Journal Of Gay Lesbian Mental Health,20(4), 297-298. Boehmer, U. Elk, R. (2015). LGBT Populations and Cancer: Is It an Ignored Epidemic?.LGBT Health. Burack, C. (2009). God, gays and good-enough enemies.Psychoanalysis, Culture Society,14(S1), 41-48. Byne, W. (2015). LGBT Health Equity: Steps Toward Progress and Challenges Ahead.LGBT Health,2(3), 193-195. Byne, W. (2015). Priorities to Address Gaps in LGBT Health Research.LGBT Health,2(4), 285-286. Cahill, S. Makadon, H. (2014). Sexual Orientation and Gender Identity Data Collection Update: U.S. Government Takes Steps to Promote Sexual Orientation and Gender Identity Data Collection Through Meaningful Use Guidelines.LGBT Health,1(3), 157-160. Carbone, A. (2016). Book Review: Violence against Queer People: Race, Class, Gender and the Persistence of Anti-LGBT Discrimination by Doug Meyer.Gender Society. Face the facts: Lesbian, Gay, Bisexual, Trans and Intersex People | Australian Human Rights Commission. (2016).Humanrights.gov.au. Retrieved 14 September 2016, from https://www.humanrights.gov.au/face-facts-lesbian-gay-bisexual-trans-and-intersex-people Facts, U. (2016).Topic: Homosexuality.www.statista.com. Retrieved 14 September 2016, from https://www.statista.com/topics/1249/homosexuality/ Fava: How many homosexuals are there in Australia?. (2012). Fava.org.au. Retrieved 15 September 2016, from https://www.fava.org.au/news/2012/how-many-homosexuals-are-there-in-australia/ Lee, J., Gamarel, K., Bryant, K., Zaller, N., Operario, D. (2016). Discrimination, Mental Health, and Substance Use Disorders Among Sexual Minority Populations.LGBT Health,3(4), 258-265. LGBT Youth Facts and Statistics. (2016).www.endabusewi.org. Retrieved 14 September 2016, from https://www.endabusewi.org/sites/default/files/resources/lgbt_youth_facts_and_stats.pdf Ministry, C. (2008).Christianity and Homosexuality.CARM. Retrieved 14 September 2016, from https://carm.org/christianity-and-homosexuality Religion - FAQS - Not So Straight. (2016).Notsostraight.com.au. Retrieved 14 September 2016, from https://www.notsostraight.com.au/faq_about_religion.php Reygan, F. (2009). The School-Based Lives of LGBT Youth in the Republic of Ireland.Journal Of LGBT Youth,6(1), 80-89. Rizer, A., Mauery, D., Haynes, S., Couser, B., Gruman, C. (2015). Challenges in Intervention Research for Lesbian and Bisexual Women.LGBT Health,2(2), 105-112. Ryan, J. (2012). Border Sexualities, Border Families in Schools : Queering Education.Journal Of LGBT Youth,9(3), 266-270. Stigma and Discrimination | Gay and Bisexual Men's Health | CDC. (2016).Cdc.gov. Retrieved 14 September 2016, from https://www.cdc.gov/msmhealth/stigma-and-discrimination.htm The State of Diversity in Todays Workforce. (2012).www.americanprogress.org. Retrieved 14 September 2016, from https://www.americanprogress.org/issues/labor/report/2012/07/12/11938/the-state-of-diversity-in-todays-workforce/ Woodford, M., Silverschanz, P., Swank, E., Scherrer, K., Raiz, L. (2012). Predictors of Heterosexual College Students Attitudes Toward LGBT People.Journal Of LGBT Youth,9(4), 297-320.

Solution Acid and Base free essay sample

SOLUTIONS Title I. Objective: To study some phenomena related solution. II. Apparatus: Test tubes, Bunsen burner, mortar and pestle, conductivity Apparatus, test tube holder, calibrated test tube. III. Materials: Crystals of blue vitriol, benzoic acid, table salt, denatured alcohol, kerosene, 10ml of very diluted sulfuric acid, 2g brown sugar, 10ml of each of the following: 1 M solution of sodium acetate, ammonium chloride, ammonium hydroxide, sodium hydroxide and ethyl alcohol. IV. Procedure and Observation A. 1. Factors influencing Dissolving Velocity A. Each of 5 test tubes was filled up with 10ml of diluted H2SO4 solution. a. One crystal was dropped into the first test tube and set aside into the test tube rack, after several minutes the crystal was slowly dissolved. We will write a custom essay sample on Solution: Acid and Base or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page b. Another crystal was suspended into the second test tube by means of a sling made from a piece of mimeo paper about 1/4 inch wide and 4 inches long and set aside into the test tube rack, after several minutes the crystal was slowly dissolved. c. Powdered Blue Vitriol was placed into the third test tube and set aside into the test tube rack, after several minutes the powdered blue vitriol was slowly dissolved but faster than in 1. and 1. b. d. Powdered Blue Vitriol was placed into the fourth test tube and shaken vigorously until the powdered blue vitriol was totally dissolved. The powdered blue vitriol was dissolved faster compared to 1. c. e. Powdered Blue Vitriol was placed into the fifth test tube which was heated solution. Continuously heating of the solution until the powdered blue vitriol was completely dissolved. The powdered blue vitriol was dissolved faster compared to 1. d. B. Data and Results Solution |Factors |Rank | | | |(slowest -to- | | | |fastest) | |Blue Vitriol Crysta ls(CuSO4)+ H2SO4 |Particles Size |5 | |Blue Vitriol Crystals(CuSO4) + H2SO4 |Surface Area |4 | |Powdered Blue Vitriol (CuSO4) + H2SO4 |Particles Size |3 | |Powdered Blue Vitriol (CuSO4) + H2SO4 |Agitation |2 | |Powdered Blue Vitriol (CuSO4) + H2SO4 |Temperature |1 | 2. Solubility of Different Solutes in Different Solvents 1. a The 1/2g of table salt was divided into three equal portions in three separate test tubes. The first test tube was filled up with 2ml of H2O and the second test tube was filled up with 2ml kerosene. After filling up the two test tubes then shake. The third test tube was reserved for C. 1. a. The table salt was dissolved most in the 2ml H2O, and least dissolved in kerosene. 1. b The benzoic acid was divided into two equal portions in two separate test tubes. The first test tube was filled up with 2ml of H2O and the second test tube was filled up with 2ml kerosene. After filling up the two test tubes then shake. The benzoic acid was dissolved most in the 2ml kerosene, and least dissolved in H2O. 2. Data and Results |Solvents |Table Salt |Benzoic Acid | |2ml Water (H2O) |Soluble |insoluble | |2ml Kerosene |Insoluble |Soluble | |2ml Alcohol |Insoluble |Soluble | 3. Influence of Different Solutes in Different Solvents 1. The 1/2g of table salt from the third test tube from B. 1. a was filled up with enough water and added slowly pinch-by-pinch of table salt until no more table salt dissolved. The water-salt solution was thoroughly wet and being concentrated solution. 2. b The solution from C. 1. a was heated to almost boiling and added slowly pinch-by- pinch of table salt. After several minutes, when the solution was being cooled the table salt returned to its solid state. The water-salt solution was made supersaturated wherein the water was unable to dissolved the salt in the solution. B. 1. Electrolytes (Strong and Weak) and Non-electrolytes The Instructor had demonstrated. A. Each of the solution listed below had tested its conductivity by placing 10ml of each in a conductance tube and dipping it in the electrodes of the conductivity apparatus. a. 1 M HCL – Bright Light b. 1 M HOAc – Dimmed Light c. 1 M NaOH – Bright Light d. 1 M NH4OH – Dimmed Light e. 1 M NH4Cl – Bright Light f. 1 M NaOAc – Bright Light g. NaCl solution – Bright Light h. Sugar solution – Dimmed Light i. Distilled water – No Light j. Tap water – Dimmed Light k. Ethyl alcohol – No Light 2. Classification of all the solution listed as weak electrolyte, strong electrolyte or non electrolyte. Weak Electrolyte |Strong Electrolyte |Non Electrolyte | |Acetic Acid |Sodium Chloride |Distilled Water | |Ammonium Hydroxide |Hydrochloride |Ethyl Alcohol | |Tap Water |Ammonium Chloride | | |Sugar Solution |Sodium Hydroxide | | | |Sodium Acetate | | VI. Conclusion It takes time for a diluted Sulfuric acid (H2SO4) to dissolved the crystal blue vitriol compared to the powdered blue vitriol because they varied in the particles size, when shaking were applied on the solution the speed of the solubility were increased. In the heated solution the solubility was very fast due to the increased in temperature. The factor affected the solubility of water and salt solution, water and benzoic acid solution, was the nature of solute and the solvent, the polar solute were dissolved only in the polar solvent and slightly or insoluble to non polar solvent, then non polar solute were dissolved only in the non polar solvent and slightly or insoluble to polar solvent. Thus water is polar solvent and salt is polar solute therefore salt is soluble in water, whereas benzoic acid is a non polar and water is polar solvent so, benzoic acid is insoluble in water. Benzoic acid is soluble in kerosene and alcohol because they are non polar solvent. When salt was added into the water pinch-by-pinch, the salt absorbed the water wherein the amount of water in the solution were decreased by adding more salt, when water cannot dissolve more salt, the water-salt solution is saturated. Solutions having weak electrolytes are those weak acid or base solution, solutions having strong electrolytes are those strong acid or base solution. The non electrolyte solutions are those organic solutions.

What Producers Look for in a Screenplay Query

What Producers Look for in a Screenplay Query In my decade or so at Treasure Entertainment, I literally received thousands of query letters from fledgling writers desperate to claw their way to the top of the read pile. Want to guess how many I responded to? If you said less than two dozen, you’d be a winner. This is not to discourage you from querying producers, but rather to drive home the reality that competition is fierce and many letters get tossed. However, there are a lot of things you can do (and avoid doing) in your query to increase your chances that a producer will actually request the script. Here are some of the most prominent: Know Who You’re Querying Research the company you’re sending the letter to. Know what kind of pictures they produce. The information is out there if you do a little digging. Look at the company’s credits on IMDb or Wikipedia. Google their films’ budgets. Treasure produces niche genre films under $10 million, but I can’t tell you how many times I received queries about a $75 million period drama. If you pitch something that’s in their wheelhouse, you have a much better shot at a response. Start with a Solid Logline Don’t meander through some circuitous introduction that forces the producer to find your story. Start with â€Å"Dear _____, I would like to submit the following screenplay for your consideration.† Then go right into the logline – a concise, one-sentence description of the plot. A good logline will reveal the protagonist, the antagonist, the conflict, the protagonist’s goal, and what’s at stake if the protagonist fails. It should also infer the genre, tone and scope of the piece. You want the producer to be able to glean from the logline whether it’s a big-budget action film or a dark indie drama. (Read Ashley Scott Meyers’ article â€Å"Writing a Screenplay Log Line† here: sellingyourscreenplay.com/how-to-sell-your-screenplay/writing-a-screenplay-logline/) Other Key Elements After the logline, follow up with a paragraph describing any enticing background about the project such as attached cast or a director, noteworthy awards or competition wins, whether the script is based on preexisting material like a book or magazine article, and whether any amount of funding is in place. This is your chance to really sell it. Follow that up with a short one-paragraph

Chamberlin & Castings Plc Finacial Management Essay

Chamberlin & Castings Plc Finacial Management - Essay Example A takeover could be hostile and resisted by a company. This distinction is important with regard to valuation of the businesses and management of risk. The valuation of the Companies proposed to be merged is: 1st company: Castings Plc. Valued at ?85 M 2nd company: Chamberlin Plc. Valued at ?40 M The paper seeks to study Mergers and Acquisitions (M&A), the justifications for takeover/merger, rationale applied for target identification and financial justifications for the proposal and make an analysis of the proposal. I - Mergers and Acquisitions The advantages of M&A in meeting the Challenges of strategic development perhaps mainly rest on the ability it gives the companies to grow fast in a rapidly changing business environment. For instance, expansion into new products and new market areas through M&A process is simpler and faster compared to organic growth which could be slow in reacting to the external developments, consequently seizing the opportunities. On the other hand, the go vernments place restrictions on M&A though competition laws, for example Competition laws in European Union and Antitrust Laws in the US. Correa (2007, p. vii) states â€Å"While IP law deliberately subjects intellectual assets to the exclusive control of right owners, competition law seeks to avoid market barriers and benefit consumers by encouraging competition among a multiplicity of suppliers of goods, services and technologies†. ... one trillion.† After the collapse of junk bond market which has fueled M&A in 1980s, the increase in the M&A activities have started again and reached a phenomenal level in 1990s. These mergers were horizontal in nature in the field of oil, telecommunication and financial services mainly in the US. M&A activities follow a wave pattern and Johnson, Scholes & Whittington (2008, p. 349) state that the worldwide announced deals declined rapidly after 2000 (falling by nearly 30% in 2002 to about 25,000 deals). Justification for takeover strategy Corporate companies have been adopting Mergers and Acquisitions as a strategy for growth. M & A have been necessitated due to various reasons such as inorganic growth, cost reduction, access to technology, growth in market share, synergy in the operations, capacity utilization, entry into new markets, competition, need for capital, weakness in the capital structure of one of the merging company, tax considerations, brand value and stability in the operations. Rao (2009), states that the losses can also be carried forward indefinitely for relief against future income from the same trade Under UK Laws. The companies can explore the possibilities of taking advantage of this provision, through proper legal structure of the combined entity so that the accumulated losses could be set-off against the profits after merger. Relative valuation of the assets of a company and the general economic conditions can make the takeover proposal more attractive on a global basis. The revival in the US economy and the growing economic power of BRIC (Brazil, Russia, India and China) countries make the assets in the UK engineering sector attractive. Hochberg (2011, p. 23) predicts that M&A activity [in engineering sector] will increase in 2011 as the

Instructional Strategies Essay Example | Topics and Well Written Essays - 750 words

Instructional Strategies - Essay Example The prescriptions included the art of teaching facts, concepts, interpersonal skills, procedures, attitudes and principles or rules. The following paper describes a generative strategy to support the above prescriptions. Teaching Facts Facts are truths about real life happenings. The teacher should vividly lay down the facts and give their meanings for the student to recall easily. The teacher should also ensure that the student can integrate the facts laid down in their science projects so that they achieve the desired results. Further, the teacher should also organize the facts in a chronological manner for the students to smoothly capture the required meaning. Eventually, the teacher should ensure that the student can elaborate the facts laid down in their own words without problems or deviating from the real meaning. This would ensure that the students generate factual projects and in return scoring higher grades. Teaching Concepts Morrison et al describes concepts a group of sim ilar ideas or things. The teacher should lay down the concepts in a manner that the student can easily recall and comprehend. ... Further, the teacher must make sure that the concepts are well organized for the student to emulate and apply them properly in their projects. Lastly, the teacher should ensure that the student can elaborate the concepts in their own words without distorting the meaning and importance of the concepts. Teaching principals and rules According to Morrison et al, the definition of a rule or principle is a relationship between concepts (2010). Thus, the teacher should clearly state the principle involved in the science projects and make sure that the students understand and recall the principles. Then the teacher should ensure that the students can integrate the principles learnt in their science projects and organize the principles in a chronological manner. Lastly, the teacher should ensure that the middle school students can elaborate the principles in their own words so as to make conclusive projects. Teaching procedures The teacher should formulate a procedure and follow it properly so that the student can follow another on their projects. Then the teacher should ensure that the student can integrate the procedural skills gained in their projects, and organize them chronologically. In addition, the teacher should ensure that the student can elaborate the procedures adequately for proper development of their science projects. Teaching interpersonal skills Interpersonal skills are the ways that human beings use to relate to each other in a cordial manner (Gibson, 1999). Teachers should educate their students on ways of relating to each other in order to help each other in their science projects. The student should be taught that interpersonal skills enable people to help each other out and ask for help. The teacher should