Research Paper of Eileen Chang

Eileen Chang’s life and the Influence of Chinese Literature Eileen Chang, or Chang Ailing, (1920 – 1995)  is one of the best novelists in Chinese modem literature history. Her work is known for its unique feminine elegance and classic beauty. She became famous and popular by the readers at that time when she published her first novel in 1943. Her amazing grasp of people’s psychology and her particular attitude toward life were seldom seen at the time. Her most famous works include Lust, Caution and Love in a Fallen City.The portrayal of her life in 1940s Shanghai and Japanese-occupied Hong Kong is remarkable in its focus on everyday life and the absence of the political subtext which characterized many other writers of the period. Poet and University of Southern California professor Dominic Cheung commented â€Å"had it not been for the political division between the Nationalist and Communist Chinese, she would have almost certainly won a Nobel Prize†. ( Wikipedia,org) Chang was born in Shanghai to a renowned family. Her parents divorced when Chang was five.In 1939, she was accepted into the University of  Hong Kong  to study literature. After two years, she also got an opportunity to study in the University of London; however, she had to give up while Hong Kong was occupied by the Japanese and then she went back to Shanghai. (China culture, â€Å"Eileen Chang's life in brief†) Chang was introduced to a famous editor, Shoujuan Chou in 1943. She gave him a few pieces of her writing and with his help, Chang soon became the most popular new writer in Shanghai.Within the next two years, she wrote Love in a Fallen City and The Golden Cangue. Her literary maturity was said to be beyond her age. The Golden Cangue has been regarded as one of the best novels in Chinese modern literature. In the early days of her career, Chang was famously associated with this comment: To be famous, I must hurry. If it comes too late, it will not bring me so much happiness †¦ Hurry, hurry, or it will be too late, too late! (  Lust, Caution,Penguin Classics.Retrieved April 26, 2011) After 1949, Chang’s literature was different from the mainstream literature; it became the greatest difficulty for her to be accepted, so she migrated to Hong Kong in 1952, where she worked as a translator for the American News Agency for three years. Then she left for the United States in the fall in 1955, never return to the mainland again. (China culture, â€Å"Eileen Chang's life in brief†) The Golden Cangue was popular short novel in America when it was published while Chang was not satisfied about the reputation in America.Her ambition led her to expend The Golden Cangue into a long novel. (Fujian translator association, â€Å" —- The Rouge of the North†) The Golden Cangue was adapted into Yuan Nu in 1967. Yuan Nu has been translated into The Rouge of the North in 1971 by herself. The Rouge of the North tel ls of the melancholy life of a lower-class woman trapped within the confines of an unhappy arranged marriage. Taking the reader through the stages of this woman's gradual descent into madness, it contains some of the most notable novelistic features of Chang's work. University of California, Irvine) She wrote about broken marriages in many of her books and most of her works were pessimistic overtones because of her unhappy childhood in a broken family. With the development of economic revolution in mainland China in the 1980’s, Chang was gradually accepted in China. Her works frequently deal with the tensions in love between men and women. Chang’s literature is a milestone of feminist consciousness and also reflects the Chinese feminism  literature after the May Fourth Movement. Chixui Chu, â€Å"On the Cultural Creativity in Fictions by Zhang-Ailing†) She was the first writer who gathered woman literature on politics and turbulence. In her novels there were d etailed descriptions on authentic thoughts and survival of middle-aged women in that particular generation. (Dongxia Cheng, â€Å"Analysis about Eiling Chang, the Gift Female Writer in Turbulent Days†) (www. studa. net) With the number of her fans increasing; she was accepted by mainland’s literature field and known as the greatest popular novelist with modern character in Chinese literature’s history. Works cited 1) Wikipedia, â€Å"Eileen Chang† 2) China culture, â€Å"Eileen Chang's life in brief† ;http://www. chinaculture. org/gb/en_artqa/2005-09/02/content_72379. htm; 3) —- The Rouge of the North < http://www. fjfyxh. com/article. php? id=23116> 4) Chixui Chu, â€Å"On the Cultural Creativity in Fictions by Zhang-Ailing† 5) Dongxia Cheng, â€Å"Analysis about Eiling Chang, the Gift Female Writer in Turbulent Days† 6) www. studa. net

Analysis of Memories of an Immigrant

Today, during our broadcasting, we will talk about immigration, particularly the huge immigration’s period, from the end of the 19th century to the beginning of the 20th century, to the USA: nearly 12 million immigrants, coming from all parts of the world, arrived in the United States between 1870 and 1900. To discuss of this subject with us, the famous author of â€Å"Memories of an immigrant†, Mary Wilde, will present her book. Good morning, as you know, immigration is an important subject in the world today. But, what did you decide to write a book about it, and what did you choose this time in particular. â€Å"Memories of an immigrant† is a biography of my grand-mother Annie McBride, an Irish immigrant. Social and cultural differences of immigrants have built north-American culture. In your book, why did your grand-parent decide to immigrate to the USA? Annie was born in 1880 in Ireland. She emigrated in 1901 because she wanted personal freedom or relief from political and religious persecution. Actually, there were political subordination by the British policy and religious prejudice of Protestant Masters to the Catholic Irish. In 1845, the great potato rot killed many of the crops people had planted and a famine resulted, but 50 years after the situation was the same. What were her expectations and dreams? Fleeing crop failure, land and job shortages, and famine, she came to the U. S. because it was perceived as the land of economic opportunityâ€Å"Golden Land â€Å". She decided to settle down in the US to start a new life, in order to have better prospects, so as to earn a better living. She hopped for a better future. Did she go with all her family in the â€Å"Golden land†? Hers parents died when she was young but she was raised by her uncle Bill and his wife: a couple of farmers. In 1895, Bill immigrated to the new country while his wife and Annie would staid in Ireland. After he had worked and earned money for the passage of them, they could have joined him. There is an extract of her journey to the US. Annie McBride said†¦ My journey to Ellis Island: Day 20 I'm in this boat since 20 days. It is so long. I thought the trip gonna be less hard. I am in steerage class; my bed is not comfortable at all. I sleep with six other persons, a French woman and an old German man. The four others, I don't know their name, I didn't understand their language. They are kind people; I ate with them yesterday evening, in the dormitory. My only diner was a lukewarm soup, a boiled potatoes and a stringy beef. The quality is poor, but it was good compared to the piece of bread we had in Ireland. I still have two months to end this trip. During the day, I talk with Julie and Gunter, my bedroom's mates. I learn very much about their country their lives and why did they decide to come to the USA. For me, eating potatoes was a miracle, in Ireland; the potato famine was a disaster and left lot of people destitute. I had the feeling that I was living the beginning of my new life. A life without fears and problems. I am very hopeful and impatient. Yesterday I didn't succeed to sleep, outside, a huge storm was rumbling. I was afraid because I hate storms and I always thought that in the ocean, it could be very dangerous. One hour ago, when I talked with her, Julie told me that the captain wasn't very nice, he committed sexual offences. I think this behavior is inappropriate to a female passenger, and I don't understand why he used this language. There is not drinking water on the boat. Yesterday, I drunk water with and horrible rancid smell and I had an unbearable stomach ache. I staid in my bed all the day, I was so bored. I heard that a typhus disease appeared on the boat. I'm afraid, it's gonna increase my constant pressure, this illness made lot of dead people in Ireland. I will propose to people to play cards with me, stay without do anything is just impossible, I think I will die of boredom. This day will end in four hours and let the place to another long and hard traveling day. I can't wait to arrive to USA. To see this new country, this new people, to live my new life. How was the arrival in the US and at Ellis Island? After four weeks in the boat, she made out the shore through the fog and was very excited. Annie's first view of the United States was at Ellis Island in New York. After leaving the ship all the immigrants had medical and legal inspections. If they were healthy and if they had 25$ they were allowed to leave Ellis Island and start their new lives. After inspections, where did she go? Bill told her the situation was very difficult when he arrived in the USA. In the ship, he met another Irish Sean who proposed to him to go to Philadelphia where there were working opportunities: the country was growing and it needed men to do the heavy work of building bridges, canals, and railroads. Thus, they were engaged to do work of building of railroads and canals, for miserable wages. They were forced to live in cellars because of poverty. Their brogue and dress provoked ridicule; their poverty and illiteracy provoked scorn. Then, Bill and Sean settled in the already existing Irish communities, where Catholic Churches had been built, and cultural traditions were carried out. Consequently, Molly, Bill’s wife, and Annie joined him at Philadelphia. They found work as chamber maid and caretaker of children. The Church played an integral part in their lives. It was a Church who fought not only for their souls but also for their human rights. Often stereotyped and discriminated against, many immigrants suffered verbal and physical abuse because they were â€Å"different. † Their transition into American life, however, was not smooth as the Irish minority came into direct and sometimes violent conflict with the Protestant majority. After 10, Annie had children with Sean, and in 1950, she founded a college, today renowned, in Virginia. Thank you for your presentation and participation, Mary Wilde.

Analysis Of Jane Eyre s The Madwoman s The Attic Essays Jane Ey

On the surface Bertha’s existence is seen as an obstacle to Jane’s happiness with Rochester and a scandalous secret shame of Rochester’s. A closer examination of Bertha’s circumstances and how she came to be at Thornfield can conclude that her madness is simply product of being alleviated of both her wealth and independence in the male-dominated society of Victorian England. Her regression into a madwoman due in part to her confinement is carefully surmised from Jane’s first impression her when she is i... ...of the Victorian era and perhaps, in some ways, by having such a placid protagonist and a passionate minor antagonist could be reflective of the authors own conflict between submissiveness and rage. The madwoman in the attic, a phrase employed by theorists Gilbert and Gubar (Donaldson, 2002) as they developed an argument about what exactly the â€Å"Madwoman in the Attic† represented. Perhaps she embodied all the pain and rage that the author of the text felt. One can be locked away, hidden, diagnosed as mad, however, you cannot ignore the intensity of her character: her hardheartedness, sexual potency and mind make her an unforgettable character. Instead of doing away with such a burden of a person the character chooses to end her own life. If the madwoman in the attic was reflective of Bronte herself what might it mean for her to kill off her fictional passionate self?

Policy Analysis Essay Example | Topics and Well Written Essays - 1000 words

Policy Analysis - Essay Example The most fundamental obligation of Homeland Security is to secure and protect the American people. It is the duty and policy of Homeland Security to guide the nation as they commit themselves to achieve a more protected Homeland, which can sustain the people’s way of life. George Bush outlined the range of homeland security threat based on the opening recommendations of National Strategy for Homeland Security. The document provided a good example of how to create public policy (Forest, 2006, p.132). The executive branch of government had to inspect and identify the weaknesses and strengths of Homeland Security. The strengths and weaknesses were identified based on prevention, recovery, protection, deterrence and response. After the identification, the formulated policies intensified the emerging problems leading to the creation of the strategy. The influences of such articles are crucial and should be guarded. It is a statement of purpose without the force of law. The strategy of Homeland Security points out to congress to put on more efforts to work together with homeland security. The congress should not depend on Homeland Security; instead, it should take steps to deliver its responsibilities with respect to protection of the American people and the Homeland. The statement has salient points and the powers required in turning policy into law. It also acts as a reminder on how the president’s powers are delivered to the zenith as they are channelled to legislative and executive branches at the same time. It is extremely valuable to look in detail the roles of the three branches of government in addressing homeland security threats like illegal immigration, street gangs, terrorism, gun ownership, and sale of illegal drugs. Global war on terrorism has triggered the acts relating to how the enemy combatants are treated by use of military operations, conducting local intelligence, and military tribunals. The congress passed a resolution as a respons e to the 9/11 attacks and the continued threat and attacks posed by terrorists (Forest, 2006, p.140). The resolution gave the president powers to apply and emphasize his powers as commander in chief. The president authorizes the use of the necessary force against organizations, persons who planned, committed, and aided the attacks, which occurred in 2001. In addition, under the law, the congress authorises and gives its formal and constitutional powers. In this regard, the United States Army plays the role of defending the national security. This is against continuing threats posed by Iraq and other relevant council resolutions. The president played a role in establishing Iraq’s support of national terrorism. The United States has a long history and valued tradition of welcoming visitors without restrictions. The attacks of 2001 made United States be more cautious because they realise that some visitors come to the United States to raise funds for terrorist activities, and co mmit terrorist acts. It is the responsibility of United States to prevent foreigners with the intent of committing the terrorist attacks. In addition, they should deport, detain, and prosecute other aliens with the same intentions but are residing in the country. After 9/11, the attention of United States enforcement and administration of immigration policy increased (Forest, 2006, 148). The legislation regarding enforcement and a

Witchcraft and witch hunting Research Paper Example | Topics and Well Written Essays - 3000 words

Witchcraft and witch hunting - Research Paper Example Witchcraft along with witch hunting created a social and intellectual tradition in early modern Europe and there are persistent arguments concerning the extents of the invention of this tradition . This historiography paper considers directions in the study of European witchcraft along with a review of the contributions of contemporary scholars. The final executions of individuals who were convicted as witches in Europe happened in the eighteenth century. In Great Britain, witchcraft stopped being an act punishable by law in 1735 after the Witchcraft Act, while in Germany, sorcery continued to be punished by the law well into the late eighteenth century. There have been reports of modern witch-hunts from sub-Saharan Africa, Papua New Guinea and India while official laws against witchcraft still exist in Saudi Arabia as well as Cameron . Since the thirties, the phrase witch-hunt has been utilized emblematically in the description of activities by governments in an effort to seek and e xpose perceived enemies in most cases as a means of directing the opinion of the public through creating some level of moral panic. The importance of this historical aspect will also reflect the early modern Europe, which took place against a backdrop of rapid social, economic, and religious transformation. In addition, the history of witchcraft and the witch craze is a topic that has fascinated the majority of people for centuries.

Newly formed (daily formed) brain cells Research Paper

Newly formed (daily formed) brain cells - Research Paper Example Even though there were a few studies in which the presence of [3H] thymidine labeled newly formed neurons was described in hippocampus of rodent at postnatal stages (Altman and Das, 337), but these studies were not given significance in absence of functional evidences (Gage et al., 210). It was only in the 1990s, that the technologies such as [3H] thymidine replacement and immunophenotyping of newborn cells using bromodeoxyuridine (BrdU) along with other neuronal markers were developed. During this period twin evidences gradually took shape breaking the dogma of neurogenesis being restricted to prenatal stages. The first evidence came in the success of Reynolds and Weiss (1707) in culturing mutipotent neural progenitors derived from adult mouse brain. The second line of evidences was provided by Kuhn and colleagues (5820) immunophenotyping newly formed cells of rodent brain using BrdU and other neuronal markers. With further advances in technology the presence of neuronal stem cells were found to occur in many areas of the brain. On October 15, 1999, two biologists at Princeton University; Dr. Elizabeth Gould and Dr. Charles G. Gross, reported that neurogenesis occurs regularly in primate (monkey) adding neurons continuously to cerebral cortex (Gross and Gould, 619). Thus the firmly established belief that adult brain is incapable of forming new cells was shattered, more so in light of recent similar evidence provided for birds (Bailey & Kandel, 397). B. Neurogenesis: The mammalian brain comprises of four main types of cells: neurons, astrocytes, oligodendrocytes and ependymal cells. These cells originate from early neural epithelium which forms a neural plate in the developing embryo, neurogenesis being preceded by gliogenesis. The differentiation of neuroepithelial cells is determined by inductive cellular interactions and the concentration of expression of patterning gene in the surrounding cells. The patterning genes are determining factors in type and stag e of neurogenesis. Neurogenesis occurs first, the newly formed neurons having moved beyond the germinal ventricular zone by midgestation with help of newly formed glial cells, forming the subventricular Zone (SVZ). This is followed by formation of glioblasts from rest of the neuroepthellial cells in VZ, which then move to adjacent subventricular zone and form astrocytes and oligodendrocytes (Clarke, S13). After birth, glioblast formation stops, germinal VZ vanishes and the remaining neuroepithillial cells form ependymal cells which remain in adult brain as well. SVZ too decreases in size, present next to ependymal cell layer in brain. With further development of the new brain, these neural stem cells become restricted to six major zones of brain, namely olfactory bulb, VZ and SVZ of forebrain, hippocampus, cerebral cortex and cerebellum, each of which is distinct and develop into cells with unique characteristics depending on the region they occupy (Gage, 1433). C. Neurogenesis in a dult brain: New cells in adult brain are established to be formed by: Neural Progenitor cell (NPC) population in olfactory bulb (OB) and dentate gyrus (DG) of hippocampus, the brain area responsible for learning and memory. 2 mutipotential neural stem cell populations (NPC) namely SVZ astrocytes and ventricular ependymal cells from cerebral cortex. Besides these NSCs from non neurogenic periventricular cells have also been isolated and grown in vitro,

International Business Essay Example | Topics and Well Written Essays - 1750 words - 5

International Business - Essay Example Not all promises of financial market globalization have been fulfilled. Theoretically, one of the principal advantages of globalization is the enhancement of efficient international risk sharing, a theory tested by Kose, Prasad, and Terrones (2009). However, despite using different statistical tests, the study could only find evidence of a moderate level of international risk sharing, nowhere similar to the degree anticipated by the theory. Empirical proof points to the fact that only industrial countries improve their risk sharing outcomes in financial market globalization. Developing countries and emerging markets which, in the course of globalization, have lowered capital controls, despite witnessing large increases in cross-border capital flows, have hardly improved in risk-sharing, being instead exposed to contagion shocks and extreme volatility caused by the substantial inflow and outflow of portfolio funds. Another major concern is the financial contagion that wreaks periodic havoc on our capital markets. A phenomenon of emerging markets is the Sudden Stop, characterized by (1) sudden reversals of capital inflows and current account deficits; (2) collapses in output and private absorption; and (3) large relative price corrections in domestic good prices and asset prices. The occurrence of Sudden Stops highlights the peculiar risks assumed by capital from abroad, particularly developed markets, that get invested in an emerging market. This spawned a theory by Calvo (2002) dubbed the â€Å"globalization hazard†.

Critically evaluate, in relation to the common law duty of care, the Essay - 2

Critically evaluate, in relation to the common law duty of care, the liability of employers for references - Essay Example This essay is going to analyse the provision of duty of care in tort law. Law and Duty of Care A tort can be defined as a wrongdoing or action upon which damages can be brought or in other terms it is referred to as an act or omission by the defendant, which causes damage to the claimant. The important task of undertaking business activities requires adherence to regulations and laws. Tort law recognises a provision known as duty of care whereby the action of a person that amounts to negligence is punishable by the tort law. Duty of care emphasizes on the responsibility on the part of both or more parties as it relates to the involvement in a specific case or scenario. The principle of duty of care arises from previous cases as it relates to the tort law (Steele, 2007). For instance, the case of Anns v Merton LBC [1978] AC 728 (HL) whereby the judge Lord Wilberforce held that a two stage approach would be used in determining the care of duty. In this case the issue of prima facie in determining the relationship between claimant and defendant while the second approach focused on the scope of duty. Future cases in relation to the tort law, other approaches emerged in the determination of duty of care (Harpwood, 2000). The duty of care can also be exercised within the job industry since it causes a lot of problems for employers and employees. In the process of handing out references for current and former employees, duty of care should be exercised. Issues dealing with reference should be handled in a proper manner since misrepresentation of the employee or client results in tort. For instance if a former employer or institution affiliated to a specific person presents information such as misleading reference without proper notification to the employee then a tort has occurred (Koziol, 2009). In this essay we are going to look into such scenarios in relation to the University of Sussex and its current or former students. The University is large institution with a large student population and more frequently the university receives request to have the institution hand out references (Best, 2007). When references are handed out the university owes the third party a duty of care regarding the reference issued out on the former or current students. The University has to exercise high standards of professionalism and ensure that the duty of care is handled properly when it comes to handing out references. The issues that need to be looked into from a legal standpoint include the misstatement or misrepresentation. References handed out onto potential employers must not be inaccurate or misleading. Therefore the University of Sussex has to exercise care in handing out references since it is against the law to misrepresent information concerning current of former students (Magnus, 2004). A student enrolled in the University of Sussex enters into a contract with the university to undertake certain courses for a given period of time. This contract is subject to terms agreed in the contract and upon graduation the University can refer its students to potential employers (Steele, 2007). However, the University has to exercise care in the provision of information concerning its students. For instance, if the university refers a student to an employer through misrepresenting reference then the university can be sued under tort law for negligent misrepresentation. The University should understand the provision on duty of care with

French revolution, social revolution Essay Example | Topics and Well Written Essays - 250 words

French revolution, social revolution - Essay Example As a result, the government could not levy enough tax to fill in the deficit as the citizen’s anger grew. While the nobles got exempted, peasant with big chunks of land was handed the heaviest tax weight of all. Secondly, there was food scarcity. Food failures in that time led to high prices of bread. The parliament was dominated by the nobility, so despite the efforts of Louis XV and Louis XVI to tax them, it only resulted to resistance from the law courts. When all attempts failed in 1788, the king summoned the estates general, who was the first since 1614 which would meet in 1789. The king wanted them to meet the modern way, but parliamentarians decided they would meet the same way as 1614. Society had changed in 200 years, and the bourgeoisie was the people with the money, now money was their power/ advantage to seize the power they so much wanted to have. Effects: In France, the bourgeois and the land owning classes emerged as the dominating power. Feudalism was dead; social order and relations were strengthened by the Coda Napoleon. The revolution unified France and improved the power of the national state. The revolution and the Napoleonic wars changed the structure of Europe and initiated the era of modern total warfare. Although few historians see the rule of terror as a hostile precursor of present-day totalitarianism, other argue that this ignores the vital role played by the revolution in establishing an example of such democratic institutions as elections and constitutions. The failed ventures of the urban lower middle class to secure economic and political gains foreshadowed the class conflicts of the 19th century. While major historical interpretations of the French revolution differ greatly, almost all agree it had an extraordinary influence of the modern world. This French revolution maybe seen as a prototype for modern social revolution in a way that has seen many similar circumstances of social revolutions. In her book, Theda Skocpol

Classmates Evaluation Personal Statement Example | Topics and Well Written Essays - 1750 words

Classmates Evaluation - Personal Statement Example Donald Brown: At first, Donald seems to be just an ordinary classmate with nothing really special about him. However, as time went by I notice a characteristic which sets him apart from a typical student. Different from the rest of us, I can say that he has deep sense of responsibility making him punctual in submitting individual requirements and his tasks for group projects. Arosha Desilva: Arosha is one of a kind and deviates from my expectations of what a typical guy should be like. First of all, he disproves my misconception that organization is out of a man's vocabulary. Seeing his lecture notebook and handouts for the first time, am amazed at how systematic he can be. Second, I always thought women should be nurturing and men should be authoritative. But not with him-having him in my group is an honor because he was always there to support me especially at times when I am losing my confidence. His calm personality enables him to manage stress and helps me focus on the job at hand. This trait stood out while we were on the process of writing the report and juggling it with our other individual requirements. Lastly, who says all guys are more tech savvy than girls Well, everyone has his own set of strengths and weaknesses. Computer skill is definitely not of Arosha's strong points. Sean Detorres: Sean Sean Detorres: Sean is someone I can never forget in this class. I admire him for his helpfulness and sincerity. Being on the same team as a compiler with him, I have seen how transparent he is with his feelings. Among my group mates, there have been instances that Sean and I have dissenting opinions about matters. I have to admit that I sometimes find his opinion rather irrational and unprofessional. I do appreciate how Sean shows his true feeling of disagreement on me, because it made me realized my flaws. However, I do wish Sean could have come up and talk with me in person and let me know what he is experiencing from me instead of just showing his dislike. I am thinking that maybe he is not just that vocal and has problems verbally communicating his feelings and emotions thus, he just resort on showing them. This is a room for improvement for him. I believe that he should work on his communication skills in order for him to effectively and professionally deal with his colleagues. Joshua Feng: I can say that Joshua has two good points-he is very smart as well as very articulate. During the class, he has been able to show his knowledge and skills in tackling different topics. I believe that these capabilities are really exceptional. I have noted that even though some people are smart, they do not have the capacity to share what they know. This is not the case with Joshua-he s knowledgeable and is very willing and articulate to communicate what he knows. However, I should also add that he is lazy and like to procrastinate at times. Well this can be justified by his efficiency and adeptness which enables him to tackle tasks in no time. When he starts doing his work, I am amazed how at fast and well written he is. Without his laziness, I am sure he will become a influential leader.

Computer Security Incident Response Team Essay Example for Free

Computer Security Incident Response Team Essay In the last decade, more and more companies have started to look into e-commerce to connect them to the infinite world of global suppliers, partners, consumers and much more. This boom in technology has placed multiple assets are risk from a security stand point allowing hackers/crakers and anyone on the internet to gain access to these network and gain information or try to jeopardize business to a point where it stand stills. Increase in Denial of service attacks, child pornography, virus/worms and other tools used by individuals to destroy data has lead to law enforcement and media to look into why and how these security breaches are conducted and what new statutory laws are needed to stop this from happening. According to CSI computer crime and security Survey 2007, the average annual loss reported by security breach has shot up to $350,424 from 168,000 the previous year. To add to this, more and more organizations are reporting computer intrusions to law enforcement which inclined to 29 percent compared to 25 percent the year before. 1] To be successful in respond to an incident, there are a few things that need to be followed: 1. Minimize the number of severity of security incidents. 2. Assemble the core computer security Incident Response Team (CSIRT). 3. Define an incident response plan. 4. Contain the damage and minimize risk. [3] How to minimize the number of severity and security incidents: It is impossible to prevent all security related incidents, but there are things that can be done to minimize the impact of such incidents: †¢Establishing and enforcing security policies and procedures. Gaining support from Management in both enforcing security policies and handling incide nts. Accessing vulnerabilities on the environment on regular basis including regular audits. †¢Checking all devices on certain time frames to make sure that all the updates were performed. †¢Establishing security policies for both end users and security personal and asking for security clearance each and every time an access is granted. †¢Posting banners and reminders for responsibilities and restriction of use of applications, and other systems on the network. †¢Implementing secure password polices thought the network. Checking log files on regular basics and monitoring traffic. †¢Verifying backups are done on regular basics and maintained in an appropriate manner. This would also include the new email backup policy laws. †¢Create Computer Security Response Team (CSIRT) [3] Security threat is the same for both large, small, and government organizations and therefore it is important that regardless of what the company has for its security measures, it also ha s a written document that establishes guidelines for incident response. Incident respond planning is a set of guidelines that document on security incident handling and communication efforts. This plan is activated when an incident that could impact the company’s ability to function is established. Computer Security Incident Response Plan (CSIRP) should contain the following: 1. Mission: Things the response team will be responsible for, including how to handle incidents as they happen and what steps are necessary to minimize the impact of such incidents. 2. Scope: this would define, who is responsible for which area of security, it can include things like application, network(s), employees, communication both internally and to the public and much more. . Information flow: How information will be handled in case of an emergency and how it will be reported to the appropriate authority, pubic, media and internal employees. 4. Services provided: This document should contain all the services that are either provided to the users or services that are used or bought from other vendors including testing, education, service provider issues to name a few. [2] The CSIRT team must contain several members including a Team leader which will monitor changes in individual’s actives and responsibility of reviewing actions. An Incident Lead, that will be dedicated as the owner of set of incidents and will be responsible for speaking to anyone outside the team while and corresponding changes and updates. A group of individual’s part of the CISRT team called members will be responsible to handle responsibility of the incident and will monitor different areas of the company. Other members of this team should include Legal help, public relations officers, contractors and other member of management both from business and IT that can help during security breaches. If an Incident has occurred, it is important to classify this as an incident severity. Most companies use between Severity 1-5. 1 being the highest and 5 being the research phase where no system or user’s are affected. For most system anything under Severity 3 is not a major impact of the system but if there is a system wide issue that requires immediate attention, a severity 1 or 2 would fall under the category of Incident response procedure and set up a high alert. The cost of an incident can be very high, depending on the loss of data, therefore identifying the risk and all the real threat fall under this category. Once the incident has been identified it should go into the assessment phase, where it should be determined if the system can be bought back up again and how much damage is done. If the business is impacted assessment should be done. The assessment includes forensic investigation usually involving a team of expert that look into the how many computer were affected, what kind of information was stolen or changed, entry level of attacks, potential damage done by incident, recovery process and the best way to assess this from happening again. The next phase of this is containment, which is the assessment of damage and isolation of other systems that can also be compromised including network. Backup of the system in the current state should be done at this time for further forensic investigation. Analyzing of log files and uncovering systems that were used like firewalls, routers should be identified. Any modification of files including dos, exe should also be carried out in this phase. Once all this is done, the next step is Recovery. Recovery is restoring clean data back the system so it can perform is function as required. After installing last good backup, it is important to test the system before putting this in production again. Further surveillance of network and application should be set in place as intruders might try this again. Every company today, weather small or big needs an incident response unity to defend itself against predators on the web. The government agencies has set some rules and regulations on such standards and are required that company follow these standards to avoid further disruption of the service. This becomes even more critical for companies that play important place in the economy like credit card, health, insurance and much more. Several regional companies today can help plan CSIRP plan that provide help creating a team of individuals that can act fast in such situations. The implementation of such plan cost less in the long run, when compared to companies that don’t have such response plan and loose data that is critical to their survival.

Vallone v CNA Financial Essay Example for Free

Vallone v CNA Financial Essay In Vallone v. CAN Financial, this lawsuit is a purported class action brought on behalf of individuals who elected early retirement from the Continental Insurance Company in 1992. Plaintiffs allege that health care benefits promised to them as part of the early retirement package were terminated in violation of federal and state law. Along with hundreds of other Continental employees nationwide, plaintiffs elected to accept the package from Continental known as the Voluntary Special Retirement Program (VSRP). The VSRP provided early retirees with special health care benefits that differed from the benefits extended to regular retirees under Continentals Comprehensive Health Care and Dental Plan (the Plan). One such feature involved the Retiree Health Care Allowance, a subsidy from Continental provided to help offset the cost of retiree health care benefits. Under the Plan, employees had to retire at age 62 or older and have 25 years or more of service to qualify for the maximum retiree health care allowance. An employee retiring before the age 62, or with less than 25 years of service, would receive a reduced health care allowance. Early retirees under the VSRP, however, were to receive the maximum health care allowance, regardless of their age or years of service. Features such as this one enticed plaintiffs and hundreds of others to take early retirement. In August 1998, CNA informed all retired Continental employees that, as a result of the merger of health care plans, the retiree health care allowance contributions would end on December 31, 1998. Upset by the termination of the health care allowance, some early retirees under the VSRP decided to challenge CNAs actions. In August and September 1998, plaintiffs Vallone and Heidemann telephoned officials at CNA, arguing that the early retirees were given a lifetime health care allowance and inquiring about whether there would be a review of the termination of benefits. They were informed that CNAs actions were appropriate and final, and that no reconsideration or other remedy was available. Dissatisfied with the responses they received from CNA officials, plaintiffs filed this purported class action lawsuit on behalf of the approximately 500 or more persons nationwide who retired under the VSRP. In their complaint, plaintiffs allege that the termination of the retiree health care allowance violated the Employee Retirement Income and Security Act (ERISA) and state common law. On December 28, 2000, the district court granted CNAs motion for summary judgment on the plaintiffs claims of wrongful denial of benefits under ERISA (Count II), breach of ERISA and common law contract (Count IV) and equitable estoppel (Count V). On March 28, 2003, the district court granted CNAs motion for summary judgment on the plaintiffs one remaining count, their breach of fiduciary duty claim (Count III). The whole of this argument is to show that these individuals â€Å"retired† during the term of the agreement. No matter what new companies when merged or not does in the future you at-least have to fulfill and honor what agreement was in place before that time. Five Star Transportation v. NLRB In early January of 2003, nearing the expiration of the Districts contract with First Student, the District began organizing the bid process for awarding the 2003-2006 bus services contract.   As a part of the bid specifications distributed to potential vendors, the District required that any new vendor give current drivers â€Å"first consideration for employment.†   At the January 16, 2003 â€Å"bid opening† meeting, Five Star submitted the lowest bid. Thereafter, on January 21, Clifford wrote to the District expressing his concern that Five Stars bid was so low-nearly $300,000 lower than the then-current contract-that it was questionable whether it would be able to maintain the drivers wage and benefit levels, and the safe and effective service, then provided by First Student. Because of this a letter was sent out from the school board to Five Star Bus Company, saying that all employees must be paid the union wage and other items with no response. The school board also talked and had them write letters of the former Five Star employees, who were also trying to get back on board with the bus company if they are awarded the contract. After Five Star was awarded the bus services contract, seventeen former First Student drivers who were members of the Union bargaining unit applied for a position at Five Star. Of these, only six were hired. The company admits that the sole reason the other eleven applicants were not hired or even considered was because they had written letters critical of Five Star. On August 14, the Union filed a charge against Five Star with the NLRB alleging that â€Å"by failing to hire former unionized Belchertown bus drivers, the Company had discriminated against them because of their protected and concerted activity.† A three-member panel of the NLRB reviewed the ALJs findings and the parties exceptions and supporting briefs.   It divided the eleven drivers into three categories:  (1) those whose letters had failed to raise common employment-related concerns; (2) those whose letters primarily raised such concerns; and (3) those whose letters primarily disparaged Five Star. The NLRB concluded that Five Star had violated only as to the six drivers belonging to the second group, because only those drivers actions were protected by the Act. It ordered these drivers reinstated and granted back pay with interest. This goes back to over a half century of established National Labor Relations Act both with its hiring and firing practices. Five Star was very in the wrong and should have been better about their hiring and what they used against the employees or hopeful employees to choose for hire. Doing a bit more research on the Five Star bus company and for the contract from 2003-2006, I found that the company had a very bad reputation for poor maintained busses with many break downs. The school was very dissatisfied with the bus company over the three years and did not renew their contract.

The Base Catalysed Transesterification Mechanism Biology Essay

The Base Catalysed Transesterification Mechanism Biology Essay The transesterification reaction is base catalyzed. Any strong base capable of deprotonating the alcohol will do (e.g. NaOH, KOH,  Sodium methoxide, etc.). Commonly the base (KOH, NaOH) is dissolved in the alcohol to make a convenient method of dispersing the otherwise solid catalyst into the oil. The ROH needs to be very dry. Any water in the process promotes the saponification reaction, thereby producing salts of fatty acids (soaps) and consuming the base, and thus inhibits the transesterification reaction. Once the alcohol mixture is made, it is added to the triglyceride. The reaction that follows replaces the alkyl group on the triglyceride in a series of steps. The carbon on the ester of the triglyceride has a slight positive charge, and the  carbonyl  oxygens have a slight negative charge. This polarization of the C=O bond is what attracts the RO-  to the reaction site. R1 Polarized attraction | RO- -> C=O | O-CH2-CH-CH2-O-C=O | | O-C=O R3 | R2 This yields a  tetrahedral intermediate  that has a negative charge on the former carbonyl oxygen: R1 | RO-C-O- (pair of electrons) | O-CH2-CH-CH2-O-C=O | | O-C=O R3 | R2 These electrons then fall back to the carbon and push off the  diacylglycerol  forming the ester. R1 | RO-C=O + -O-CH2-CH-CH2-O-C=O | | O-C=O R3 | R2 Then two more RO groups react via this mechanism at the other two C=O groups. This type of reaction has several limiting factors. RO-  has to fit in the space where there is a slight positive charge on the C=O. MeO- works well because it is small in size. As the chain length of the RO- group increases, reaction rates decrease. This effect is called  steric hindrance. This effect is a primary reason the short chain alcohols, methanol and ethanol, are typically used. There are several competing reactions, so care must be taken to ensure the desired reaction pathway occurs. Most methods do this by using an excess of RO-. The acid-catalyzed method is a slight variant that is also affected by steric hindrance. ACID CATALYSED: The reaction kinetics of acid-catalyzed transesterification of waste frying oil in excess methanol to form fatty acid methyl esters (FAME), for possible use as biodiesel, was studied. Rate of mixing, feed composition (molar ratio oil:methanol:acid) and temperature were independent variables. There was no significant difference in the yield of FAME when the rate of mixing was in the turbulent range 100 to 600  rpm. The oil:methanol:acid molar ratios and the temperature were the most significant factors affecting the yield of FAME. At 70  Ã‚ °C with oil:methanol:acid molar ratios of 1:245:3.8, and at 80  Ã‚ °C with oil:methanol:acid molar ratios in the range 1:74:1.9-1:245:3.8, the transesterification was essentially a pseudo-first-order reaction as a result of the large excess of methanol which drove the reaction to completion (99 ±1% at 4  h). In the presence of the large excess of methanol, free fatty acids present in the waste oil were very rapidly converted to methyl est ers in the first few minutes under the above conditions. Little or no monoglycerides were detected during the course of the reaction, and diglycerides present in the initial waste oil were rapidly converted to FAME. Industrial methods Batch process Preparation: care must be taken to monitor the amount of water and  free fatty acids  in the incoming biolipid (oil or fat). If the free fatty acid level or water level is too high it may cause problems with soap formation (saponification) and the separation of the glycerin by-product downstream. Catalyst is dissolved in the alcohol using a standard agitator or mixer. The alcohol/catalyst mix is then charged into a closed reaction vessel and the biolipid (vegetable or animal oil or fat) is added. The system from here on is totally closed to the atmosphere to prevent the loss of alcohol. The reaction mix is kept just above the  boiling point  of the alcohol (around 70  °C, 158  °F) to speed up the reaction though some systems recommend the reaction take place anywhere from  room temperature  to 55  °C (131  °F) for safety reasons. Recommended reaction time varies from 1 to 8 hours; under normal conditions the reaction rate will double with every 10  °C increase in reaction temperature. Excess alcohol is normally used to ensure total conversion of the fat or oil to its esters. The glycerin phase is much denser than biodiesel phase and the two can be gravity  separated  with glycerin simply drawn off the bottom of the  settling  vessel. In some cases, a  centrifuge  is used to separate the two materials faster. Once the glycerin and biodiesel phases have been separated, the excess alcohol in each phase is removed with a  flash evaporationprocess or by distillation. In other systems, the alcohol is removed and the mixture neutralized before the  glycerin  and esters have been separated. In either case, the alcohol is recovered using  distillation  equipment and is re-used. Care must be taken to ensure no water accumulates in the recovered alcohol stream. The glycerin by-product contains unused catalyst and soaps that are neutralized with an acid and sent to storage as crude glycerin (water and alcohol are removed later, chiefly using  evaporation, to produce 80-88% pure glycerin). Once separated from the glycerin, the biodiesel is sometimes purified by washing gently with warm water to remove residual catalyst or soaps, dried, and sent to storage. Supercritical process An alternative, catalyst-free method for transesterification uses  supercritical  methanol at high temperatures and pressures in a continuous process. In the supercritical state, the oil and methanol are in a single phase, and reaction occurs spontaneously and rapidly.[6]  The process can tolerate water in the feedstock, free fatty acids are converted to methyl esters instead of soap, so a wide variety of feedstocks can be used. Also the catalyst removal step is eliminated.  High temperatures and pressures are required, but energy costs of production are similar or less than catalytic production routes. Ultra- and high-shear in-line and batch reactors Ultra- and High Shear in-line or batch reactors allow production of biodiesel continuously, semi- continuously, and in batch-mode. This drastically reduces production time and increases production volume. The reaction takes place in the high-energetic shear zone of the Ultra- and High Shear mixer by reducing the droplet size of the immiscible liquids such as oil or fats and methanol. Therefore, the smaller the droplet size the larger the surface area the faster the catalyst can react. Ultrasonic-reactor method In the ultrasonic reactor method, the ultrasonic waves cause the reaction mixture to produce and collapse bubbles constantly. This cavitation provides simultaneously the mixing and heating required to carry out the transesterification process. Thus using an ultrasonic reactor for biodiesel production drastically reduces the reaction time, reaction temperatures, and energy input. Hence the process of transesterification can run inline rather than using the time consuming batch processing. Industrial scale ultrasonic devices allow for the industrial scale processing of several thousand barrels per day. Microwave method Current research is being directed into using commercial microwave ovens to provide the heat needed in the transesterification process.The microwaves provide intense localized heating that may be higher than the recorded temperature of the reaction vessel. A continuous flow process producing 6 liters/minute at a 99% conversion rate has been developed and shown to consume only one-fourth of the energy required in the batch process.Although it is still in the lab-scale, development stage, the microwave method holds great potential to be an efficient and cost-competitive method for commercial-scale biodiesel production. Lipase-catalyzed method Large amounts of research have focused recently on the use of enzymes as a catalyst for the transesterification. Researchers have found that very good yields could be obtained from crude and used oils using lipases. The use of lipases makes the reaction less sensitive to high FFA content which is a problem with the standard biodiesel process. One problem with the lipase reaction is that methanol cannot be used because it inactivates the lipase catalyst after one batch. However, if methyl acetate is used instead of methanol, the lipase is not in-activated and can be used for several batches, making the lipase system much more cost effective. ADVANCES: The project funded by a federal grant, aims at finding a production system that is affordable. Steve Bond, Blue Sun Energys marketing manager CLAIMS that it costs about $20 a gallon to produce biodiesel out of algae at the present and the com[anys aim is to get the costs down to under $2 a gallon. The company believes that it has already made advances in biodiesel production that makes it greener and more versatile than other production methods on the market. The company says its product reduces emissions of pollutants including global warming gases like nitrogen oxide. According to the company, many biodiesels products actually increase nitrogen oxide emissions. Blue Sun Energy also claims its additive helps boost fuel economy by seven per cent, reduce wear in fleet vehicles and even improve performance in cold-weather conditions. SUMMARY: The importance of biodiesel as a renewable and economically viable alternative to fossil diesel for applications in compression ignition (CI) engines has led to intense research in the field over the last two decades. This is predominantly due to the depletion of petroleum resources, and increasing awareness of environmental and health impacts from the combustion of fossil diesel. Biodiesel is favoured over other biofuels because of its compatibility with present day CI engines, with no further adjustments required to the core engine configurations when used in either neat or blended forms. Studies conducted to date on various CI engines fuelled with varying biodiesel types and blends under numerous test cycles have shown that key tailpipe pollutants, such as carbon monoxide, aromatics, sulphur oxides, unburnt hydrocarbons and particulate matters are potentially reduced. The effects of biodiesel on nitrogen oxides emission require further tests and validations. The improvement in mos t of the diesel emission species comes with a trade-off in a reduction of brake power and an increase in fuel consumption. Biodiesels lubricating properties are generally better than those of its fossil diesel counterpart, which result in an increased engine life. These substantial differences in engine-out responses between biodiesel and fossil diesel combustion are mainly attributed to the physical properties and chemical composition of the fuels. Despite the purported benefits, widespread adoption of biodiesel usage in CI engines is hindered by outstanding technical challenges, such as low temperature inoperability, storage instabilities, in-cylinder carbon deposition and fuel line corrosion. It is imperative that these issues are addressed appropriately to ensure that long-term biodiesel usage in CI engines does not negatively affect the overall engine durability. Possible solutions range from biodiesel fuel reformulation through feedstock choice and production technique, to the simple addition of fuel additives. This calls for a more strategic and comprehensive research effort internationally, with an overarching approach for co-ordinating sustainable exploitation and utilisation of biodiesel. This review examines the combustion quality, exhaust emissions and tribological impacts of biodiesel on CI engines, with specific focus on the influence of biodiesels physico-chemical properties. Ongoing efforts in mitigating problems related to engine operations due to biodiesel usage are addressed. Present day biodiesel production methods and emerging trends are also identified, with specific focus on the conventional transesterification process wherein factors affecting its yield are discussed. REFRENCES: 1.Otera, J. Chem. Rev. 1993, 93, 1449. 2.Weissermel, K.; Arpe, H.-J. In Industrial Organic Chemistry, VCH Verlagsgesellschaft, 2 nd Ed., Weinhein, 1993, p 396. 3.Rehberg, C.E.; Fisher, C.H. J. Am. Chem. Soc. 1944, 66, 1203. 4.Rehberg, C.E.; Faucette, W.A.; Fisher, C.H. J. Am. Chem. Soc. 1944, 66, 1723. 5.Rehberg, C.E. Org. Synth. 1955, III, 146. 6.Haken, J.K. J. Appl. Chem. 1963, 13, 168. 7.Shishido, K.; Irie, O.; Shibuya, M. Tetrahedron Lett. 1992, 33, 4589. 8.Chavan, S.P.; Zubaidha, P.K.; Ayyangar, N.R. Tetrahedron Lett. 1992, 33, 4605. 9.Vatlas, I.; Harrison, I.T.; Tà ¶kà ©s, L.; Fried, J.H.; Cross, A.D. J. Org. Chem. 1968, 33, 4176. 10.Narasaka, K.; Yamaguchi, M.; Mukaiyama, T. Chem. Lett. 1977, 959. 11.Taft, R.W. Jr.; Newman, M.S.; Verhoek, F.H. J. Am. Chem. Soc. 1950, 72, 4511. 12.Billman, J.H.; Smith, W.T. Jr.; Rendall, J.L. J. Am. Chem. Soc. 1947, 69, 2058. 13.Haken, J.K. J. Appl. Chem. 1966, 16, 89. 14.Frank, R.L.; Davis, H.R. Jr.; Drake, S.S.; McPherson, J.B. Jr. J. Am. Chem. Soc. 1944, 66, 1509. 15.Wulfman, D.

grendelbeo Epic of Beowulf Essay - The Monstrous Grendel :: Epic Beowulf essays

The Monstrous Grendel  of Beowulf   It is true that Grendel is monstrous. He is not only a deadly enemy to Hrothgar and Herot, but to the Geats in general. Grendel seems to take his only pleasure from assaulting Herot and destroying the warriors inside. He is a bane to all those that live under Hrothgar's rule. They hate him. He is called the â€Å"enemy of mankind† (29) and rightly so. However, because of Grendel’s actions, they cannot see the other part of Grendel that makes him do the evil he does. Grendel, like the Angels before and the Geats soon after, is symbolic of displaced races/peoples and not simply a mindless monster. When Adam and Eve had children, they had two boys. Their names were Cain and Able. When Cain killed Able, God â€Å"banished him far from mankind† (29). From Cain came trolls, elves, monsters, and giants. Grendel is a descendant of Cain, so he shares Cain’s banishment. Cain may have been the first displaced person after Adam and Eve were thrown out of the Garden. G rendel shares his ancestor’s sentence. He is displaced not only from whatever land or wealth he would have if he were â€Å"human† but he is also displaced form God. It is this displacement that causes Grendel to destroy. Since he cannot â€Å"approach the throne† (28) like other people, he chooses to try to destroy the throne, because he has â€Å"no love for him (God)† (28). This is the main reason Grendel is symbolic of displaced peoples. After all, he is a direct descendent of the very first displaced people, Adam and Eve. However, unlike Adam and Eve, Grendel is doomed to an eternity of banishment from God’s light because of Cain’s sin against his brother. That is why Grendel kills, because he cannot be in the light, because he is at war with God. Grendel is not only banished from God’s light, but from the light in general. Throughout the text, references are made to Grendel as â€Å"the walker in darkness† (36), and †Å"the dark-death shadow† (29). This kind of imagery further shows how displaced Grendel has become. The text refers to him as a â€Å"creature deprived of joy† (36). The text also refers to Grendel’s dwelling as â€Å"his joyless home† (37). It is no wonder Grendel was considered so monstrous. Like other displaced peoples, he has nowhere that is a refuge to him, because he has been removed from his home, or in Grendel’s case, the love of the Lord.

The Apprenticeship of Duddy Kravitz :: essays research papers

Question #3: Duddy hides his insecurities from himself and others. He is afraid to ask his father if his mother had liked him. What does this reveal about Duddy? Why do we often hide our fears? Two thousand years ago, Jesus had said,"Man does not live by bread alone." This is true, for other than physiological needs, man also has other basic necessities. As outlined in an article written by Professor A. H. Maslow called "A Theory of Human Motivation", these basic necessities include a person’s desire for security, love, esteem and self-actualization. Thus, when Duddy hides his fears from others and himself, he is only pursuing a sense of safety, which is one of the human fundamental needs. A person’s self-projected image is very important. We often hide our own fears because we do not want to acknowledge our dreads. We are afraid that if we show our dreads, our images as great persons will be ruined. People want to feel important, significant and superior; people do not want to feel inferior, subordinate and insignificant. We are afraid that if we concede our fears, others will dismiss us as unimportant. This is even more true for an ambitious young man like Duddy. He springs from humble beginnings, but clearly, he is very eager to become a successful and powerful man. "...his bony cheeks were criss-crossed with scratches as he shaved twice daily in his attempt to encourage a beard." This clearly indicates to the readers that Duddy wants and tries to be someone that he is not. He wants himself and others to think that he is of great significance. The fact that his friends, family and others reject him make his self-projected image even more preponderan t. He must convince himself and others that he is a very important figure and he does this by denying his insecurities. Duddy is not a very well-liked figure in the novel. He arouses readers’ sympathy because his family and friends do not appreciate him. There is much evidence of this throughout the novel. Perhaps the best illustration of this is when Duddy returns from St. Agathe with six expensive sport shirts for Max as a gift, but only to find out that his father is not interested in the gift. Duddy is not loved in his family, yet he needs love desperately. Since his father, uncle and brother do not love him, his desire for love is projected onto his dead mother. The Apprenticeship of Duddy Kravitz :: essays research papers Question #3: Duddy hides his insecurities from himself and others. He is afraid to ask his father if his mother had liked him. What does this reveal about Duddy? Why do we often hide our fears? Two thousand years ago, Jesus had said,"Man does not live by bread alone." This is true, for other than physiological needs, man also has other basic necessities. As outlined in an article written by Professor A. H. Maslow called "A Theory of Human Motivation", these basic necessities include a person’s desire for security, love, esteem and self-actualization. Thus, when Duddy hides his fears from others and himself, he is only pursuing a sense of safety, which is one of the human fundamental needs. A person’s self-projected image is very important. We often hide our own fears because we do not want to acknowledge our dreads. We are afraid that if we show our dreads, our images as great persons will be ruined. People want to feel important, significant and superior; people do not want to feel inferior, subordinate and insignificant. We are afraid that if we concede our fears, others will dismiss us as unimportant. This is even more true for an ambitious young man like Duddy. He springs from humble beginnings, but clearly, he is very eager to become a successful and powerful man. "...his bony cheeks were criss-crossed with scratches as he shaved twice daily in his attempt to encourage a beard." This clearly indicates to the readers that Duddy wants and tries to be someone that he is not. He wants himself and others to think that he is of great significance. The fact that his friends, family and others reject him make his self-projected image even more preponderan t. He must convince himself and others that he is a very important figure and he does this by denying his insecurities. Duddy is not a very well-liked figure in the novel. He arouses readers’ sympathy because his family and friends do not appreciate him. There is much evidence of this throughout the novel. Perhaps the best illustration of this is when Duddy returns from St. Agathe with six expensive sport shirts for Max as a gift, but only to find out that his father is not interested in the gift. Duddy is not loved in his family, yet he needs love desperately. Since his father, uncle and brother do not love him, his desire for love is projected onto his dead mother.

Is Chocolate Physiologically or Psychologically Addictive? Essay

Is Chocolate Physiologically or Psychologically Addictive? Chocolate is made from the seeds of the tropical tree, Theobroma cacao. Theobroma is the Greek term for 'food of the gods.' In Aztec society chocolate was a food of the gods, reserved for priests, warriors and nobility. The Aztecs used cacao beans to make a hot, frothy and bitter beverage called chocolatl. Chocolatl was a sacred concoction that was associated with fertility and wisdom. It was also thought to have stimulating and restorative properties. The bitter drink was first introduced to Europe in 1528. However, it was not until 1876 that milk, cocoa powder and cocoa butter were combined to form what we now know as chocolate (1). Today, production and consumption of chocolate is a global affair. People crave chocolate more than any other food. In the United States, the typical person eats 11.5 pounds of chocolate annually (2). What makes chocolate the food that is craved more often than any other food? Yes, chocolate tastes good, has a beautiful texture and melts in your mouth, but there must be more to chocolate than what meets the lips. In fact, chocolate is made up of chemicals associated with mood, emotion and addiction. Many people eat chocolate as a comfort food when they are depressed or stressed. The question is, do people crave chocolate because their bodies and brains are addicted to the chemicals in it or do people crave chocolate because they have a psychological attachment to it? Substances found in chocolate, such as phenylethylamine, theobromine, anandamide and tryptophan trigger mood enhancing chemicals and neurotransmitters to be released in the brain. Phenylethylamine is a chemical found in the body that is similar to amphetamine. It he... ...es 1)CHOCOLATE, on the Chocolate web site http://www.chocolate.org/ 2)Prescription-strength chocolate, on the Science News Online-Food for Thought web site http://www.science.org/sn_arch/10_12_96/food.htm 3)Chocolate and Anxiety, on the About the Human Internet web site http://panicdisorder.about.com/cs/shfitness/a/chocolate.htm 4)Theobromine: Chocolate's Caffeine Cousin, on the About the Human Internet web site http://chemistry.about.com/library/weekly/?once=true& 5)Chocolate "addiction" A Fiction?, on the Personal MC web site http://www.personalmd.com/news/a1998121611.shtml 6)Health and Happiness-does chocolate have it all wrapped up?, on the IFIS Hot Topic web site http://www.ifis.co.uk/index.html 7)Chocolate: A heart-healthy confection?, on the CNN web site http://archives.cnn.com/2000/HEALTH/diet.fitness/02/02/chocolate.wmd/

Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh)

ASSIGNMENT on Income Tax Authorities in Bangladesh [pic] National Board of Revenue – NBR Rajashwa Bhaban Segunbagicha, Dhaka Telephone: +88 02 933-3444. http://www. nbr-bd. org National Board of Revenue (NBR), Bangladesh. Page 2 of 31 Table of contents: |Serial |Topic |Page No. | |I |Cover |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 01 | | |Page†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | | | |. | |II |Topic/Source of the ASSIGNMENT†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 02| |III |Table of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 03| | |contents†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | | |01 |Letter of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 04| | |Transmittal†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | |02 |Acknowledgement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 05| |03 |Background of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 06| | |NBR†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | | |04 |Taxation and its |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 07| | |history†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | |05 |Tax Authori ties of Bangladesh †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 | |06 |Types of Income †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 | |07 |Classification of Tax systems†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 | |08 |Types of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦14 | | |Taxation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | |09 |Methodology †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 01 Sources of Income†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 02 Tax Rate†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 03 Tax Rebate for investment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 04 Who should submit Income Tax Return? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦17 | | |9. 05 Time to submit Income Tax Return †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦18 | | |9. 06 Assessment Procedure †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 07 Tax withholding functions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 08 Major areas for final settlement of tax liability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦22 | | |9. 09 Fiscal incentives †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦23 | | |9. 10 Avoidance of Double Taxation Agreement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |10 |Steps for collecting Income Tax in Bangladesh†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |11 |Procedure of Assessment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦25 | |12 |Problems for collecting Income Tax†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦26 | |13 |Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦31 | | |†¦Ã¢â‚¬ ¦.. | | National Board of Revenue (NBR), Bangladesh.Page 3 of 31 Letter of Transmittal March 03, 2012 To Md. Abdul Awal Chairman, EECS deparment NorthSouth University Basundhara Campus, Dhaka. Subject: Submission of Assignment on â€Å"Income Tax Authorities in Bangladesh†. Dear Sir I am pleased to submit this Assignment-report on â€Å"Income Tax Authorities in Bangladesh†. This research program was taken by the help of â€Å"Three tax system of Bangladesh†, written by M. A. Akkas, and â€Å"Income Tax† written by â€Å"Mr. Mahmud† and â€Å"Purohit Bhattacharjee†. Here is the report on the observational study of â€Å"Income Tax authority in Bangladesh†.We honestly believe that this report will fulfill the requirements of the case report, which will help us a lot to gain sufficient knowledge about the â€Å"Income Tax authority in Bangladesh† Sincerely, Deb kumar Roy ID:0910019040 National Board of Revenue (NBR), Bangladesh. Page 4 of 31 Acknowledgement I am very much grateful to the God first, who has given me all the ability to perform this chore. At last but not the least, I am grateful to my ever-respected parents those who always give us mental support and well wishes.National Board of Revenue (NB R), Bangladesh. Page 5 of 31 Background of NBR The National Board of Revenue (NBR) is the central authority for tax administration inBangladesh. ItwasestablishedbyPresident'sOrderNo. 76of1972. Administratively, it is under the Internal Resources Division (IRD) of the Ministry of Finance (MoF). MoF has 3 Divisions, headed by 3 permanent Secretaries to the Government, namely, the Finance Division the Internal Resources Division (IRD) and the Economic Relations Division (ERD). The Secretary, IRD is the ex-officio Chairman of NBR.NBR is responsible for formulation and continuous re-appraisal of tax-policies and tax-laws, negotiating tax treaties with foreign governments and participating in inter-ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration. The main responsibility of NBR is to collect domestic revenue (primarily, Import Duties and Taxes, VAT and Income Tax) for the government. Other responsibilities include administration of al l matters related to taxes, duties and other tax producing fees.Under the overall control of IRD, NBR administers the Excise, VAT, Customs and Income-Tax services consisting of 3434 officers of various grades and 10195 supporting staff positions (Approved set up as on 09 Feb. , 2000 AD). Negotiating tax treaties with foreign governments and participating in inter- ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration are also NBR's responsibilities. The main responsibility of NBR is to mobilize domestic resources through collection of import duties and taxes, VAT and income tax for the government.Side by side with collection of taxes, facilitation of international trade through quick clearance of import and export cargoes has also emerged as a key role of NBR. Other responsibilities include administration of matters related to taxes, duties and other revenue related fees/charges and prevention of smuggling. Under the overall control of IRD, NBR administers the excise, VAT, customs and income-tax services consisting of 3434 officers of various grades and 10195 supporting staff positions. National Board of Revenue (NBR), Bangladesh. Page 6 of 31Taxation and its history Taxation- one of the major sources of public revenue to meet a country's revenue and development expenditures with a view to accomplishing some economic and socialobjectives,suchasredistributionofincome,pricestabilizationand discouraging harmful consumption. It supplements other sources of public finance such as issuance of currency notes and coins, charging for public goods and services and borrowings. The term â€Å"Tax† has been derived from the French word â€Å"Taxe† and etymologically, the Latin word â€Å"Taxare† is related to the term ‘tax', which means ‘to charge'.Tax is ‘a contribution exacted by the state'. It is a non-penal but compulsory and unrequited transfer of resources from the private to the public sector, levied based on predetermined criteria. According to Article 152(1) of the Constitution of Bangladesh, taxation includes the imposition of any tax, rate, duty or impost, whether general, local or special, and tax shall be construed accordingly. Rate is a local tax imposed by local government on its residents or the property owners of the locality, a duty is a tax levied on a commodity, and an impost is a tax imposed for an entry into a country.Under the provision of article 83 of the Constitution, â€Å"no tax shall be levied or collected except by or under the authority of an Act of Parliament†. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. The system, however, developed based on generally accepted canons and there had been efforts towards rationalizing the tax administration for optimizing revenue collection, reducing tax evasion and preventing revenue leakage through system loss.Taxes include narcotics duty (collected by the Department of Narcotics Control, Ministry of Home Affairs), land revenue (administered by the Ministry of Land and collected at local Tahsil offices numbered on average, one in every two Union Parishads), non-judicial stamp (collected under the Ministry of Finance), registration fee (collected by the Registration Directorate of the Ministry of Law, Justice and Parliamentary Affairs) and motor vehicle tax (collected under the Ministry of Communication). National Board of Revenue (NBR), Bangladesh.Page 7 of 31 The tax structure in the country consists of both direct (income tax, gift tax, land development tax, non-judicial stamp, registration, immovable property tax, etc) and indirect (customs duty, excise duty, motor vehicle tax, narcotics and liquor duty, VAT, SD, foreign travel tax, TT, electricity duty, advertisement tax, etc) taxes. The present land revenue system of Bangladesh has its base in the East Bengal state acquisition and tenancy act 1950 which established a dire ct contract between the taxpayer and the government.The most important tax on the value of transferred property is the non-judicial stamp tax (levied under the Stamp Act 1899), which has been in existence since January 1899. Current rates of non-judicial stamp duty are provided in the First Schedule of the Finance Act 1998, ranging from Tk. 4 to Tk. 10,000 in case of absolute rate, or from 0. 07% to 1. 5% of the value of consideration in case of ad valorem rate. The judicial stamp tax is being levied under the Court Fees Act 1870, although the levy of court fees originated in the introduction of the Bengal Regulation No. 8 of 1795. The first sales tax was introduced in the former Central Provinces of India in 1938. In Bengal, sales tax was adopted in 1941. In 1948, sales tax was transferred as a central tax under the General Sales Tax Act of 1948. The Sales Tax Act 1951 came into force on 1 July 1951 by repealing the Pakistan General Sales Tax Act of 1948. Until 1982, sales tax was being collected under the 1951 Act, which was replaced by the Sales Tax Ordinance 1982. The VAT law was promulgated by repealing the Business.Income tax was first introduced in the subcontinent by the British in 1860 to make up the revenue deficit caused by the sepoy revolt, 1857. After independence of Bangladesh, income tax was made effective under the Income Tax Act 1922 passed on the basis of the recommendations of the All-India Income Tax Committee appointed in 1921. Currently, income tax has been imposed under the Income Tax Ordinance 1984 (ITO) promulgated on the basis of recommendations of the Final Report of the Taxation Enquiry Commission submitted in April 1979.Income taxpayers (assesses) are classified as individuals, partnership firms, Hindu undivided National Board of Revenue (NBR), Bangladesh. Page 8of 31 families (HUF), associations of persons (AOP), companies (publicly traded and private), local authorities, and other artificial juridical persons. Tax rates and scope of taxable income differ based on residential status of an assesses (resident or non- resident). From fiscal or assessment year, (AY) 2000-01, there is a filing threshold of annual total income of Tk. 00,000 applicable for individuals (including non-resident Bangladeshis), partnership firms, HUF, AOP and assesses other than companies and local authorities. In case an identity of this group has a total annual income less than this level, he is not required to submit tax return but if someone's income is higher, he is to pay a minimum tax of Tk. 1,000. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. National Board of Revenue (NBR), Bangladesh. Page 9 of 31 Tax Authorities of Bangladesh ? There are 3-divisions under the Ministry of Finance (MOF) and Secretary leads each division. ? |The Chairman of NBR (National Board of Revenue) is working |under Internal | | |Resource Division (IRD). | | | | | | | | | | |? |NBR is the apex body of the Tax Admi nistration. | | It consists of two parts: (1) Customs & VAT (2) Income Tax. Both are under the same authority.There are 4-members under NBR. ? Under the NBR, a Commissioner of Taxes is the head of the department and he is in charge of a taxes Zone. There are 8-Zones in Bangladesh. National Board of Revenue (NBR), Bangladesh. Page 10 of 31 [pic] National Board of Revenue (NBR), Bangladesh. Page 11 of 31 Types of Income Income Assessable IncomeNon-Assessable Income Taxable Income Non-taxable Income Income: Income means anything received in cash or in kind unless exempted by laws. 1) Assessable Income: Assessable Incomes are those incomes, which are included in the determination of total income of a taxpayer. ) Taxable Income: Taxable Incomes are those incomes that the tax is to be paid on those incomes. b) Non- Taxable Income: Non – taxable income is taken into total income for taxation rate purpose but no tax is to be paid on this part of income. 2) Non- Assessable Income: Non - assessable incomes are those incomes which are not included in the determination of total income of a taxpayer. National Board of Revenue (NBR), Bangladesh. Page 12 of 31 Classification of Tax systems Classification of Tax System Single Tax Multiple Taxes 1. Single Tax: Only one tax for everybody.Single tax is the poll tax or the head tax or adolescent tax, which is imposed on a person simply because he is there in the society. 2. Multiple Taxes:A system under which different types of taxes shall be levied by the govt. according to suitability. Ex. Income Tax, VAT. National Board of Revenue (NBR), Bangladesh. Page 13 of 31 Types of Taxation Types of Taxation a) Direct Tax b) Indirect Tax a) Progressive Tax b) Regressive Tax c) Proportional Tax a) Direct Tax: Direct tax is a sort of tax the impact of effect incidents and which fall back on the person on whom it is imposed. . e. : Income Tax, Marriage Tax etc. b) Indirect Tax: Indirect taxes are those burden of which can be passed o n others through price vehicles. c) Progressive Tax: The tax rate increases as the taxable income/amount increases. d) Regressive tax: The opposite of a progressive tax is a regressive tax where the tax rate decreases as the taxable income/amount increases. e) Proportional Tax: In between is a proportional tax, where tax is fixed as the amount to which the rate is applied increases. National Board of Revenue (NBR), Bangladesh. Page 14 of 31 MethodologyAmong direct taxes, income tax is one of the main sources of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay†- is the basic principle of charging income tax. It aims at ensuring equity and social justice. Sources of Income: For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows: †¢Salaries †¢Interest on securities †¢Income from house property †¢Income from agriculture †¢Income from business or profession Capital gains †¢Income from other sources. Tax Rate (Assessment Year- 2008-09): Other than Company: For individuals other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers, tax payable for the |First |1,65,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | |Next |3,75,000/- |20% | |Rest Amount | |25% |For female taxpayers, senior taxpayers of age 70 years and above and retarded taxpayers, tax payable for the |First |1,80,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | National Board of Revenue (NBR), Bangladesh. Page 15 of 31 |Next |3,75,000/- |20% | |Rest Amount | |25% |Minimum tax for any individual assesses is Tk. 2,000 Non-resident Individual25% (other than non-resident Bangladeshi) For Companies Publicly Traded Company27. 5% Non-publicly Traded Company37. 5% Bank, Insurance & Financial Company 45% Mobile Phone Operator Compan y45% If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed. Tax Rebate for investment: Rate of Rebate: Amount of allowable investment is either up to 25% of total income or Tk. 5,00,000/- whichever is less.Tax rebate amounts to 10% of allowable investment. Types of investment qualified for the tax rebate are: †¢Life insurance premium †¢Contribution to deferred annuity †¢Contribution to Provident Fund to which Provident Fund Act, 1925 applies †¢Self contribution and employer's contribution to Recognized Provident Fund †¢Contribution to Super Annuation Fund †¢Investment in approved debenture or debenture stock, Stocks or Shares †¢Contribution to deposit pension scheme †¢Contribution to Benevolent Fund and Group Insurance premium †¢Contribution to Zakat Fund Donation to charitable hospital approved by National Board of Revenue †¢Donationtophilanthropicoreducationalinstitutionapprovedbythe Gov ernment †¢Donation to socioeconomic or cultural development institution established in Bangladesh by Aga Khan Development Network National Board of Revenue (NBR), Bangladesh. Page 16 of 31 Who should submit Income Tax Return? †¢If total income of any individual other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers during the income year exceeds Tk 1,65,000/-. If total income of any female taxpayer, senior taxpayer of 70 years and above and retarded taxpayer during the income year exceeds Tk 1,80,000/-. †¢If any person was assessed for tax during any of the 3 years immediately preceding the income year. †¢A person who lives in any city corporation/paurashava/divisional HQ/district HQ and owns a building of more than one storey and having plinth area exceeding 1,600 sq. feet/owns motor car/owns membership of a club registered under VAT Law. †¢If any person subscribes a telephone. If any person runs a business or profession having trade license. †¢Any professional registered as doctor, lawyer, income tax practitioner, Chartered Accountant, Cost & Management Accountant, Engineer, Architect and Surveyor etc. †¢Member of a Chamber of Commerce and Industries or a trade Association. †¢Any person who participates in a tender. †¢A person who has a Taxpayer's Identification Number (TIN). †¢Candidate for Union Parishad, Paurashava, City Corporation or Parliament. Time to Submit Income Tax Return: For CompanyBy fifteenth day of July next following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months. For Other than Company Unless the date is extended, by the Thirtieth day of September next following the income year. Consequences of Non-Submission of Return †¢imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/- †¢In case of a continuing default a further penalty of Tk. 50/- for every day of delay.National Board of Revenue (NBR), Bangladesh. Page 17 of 31 Assessment Procedures: †¢For a return submitted under normal scheme, assessment is made after hearing. †¢For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is determined to be an assessment order. Universal Self Assessment is of course subject to audit. Appeal against the order of DCT: A taxpayer can file an appeal against DCT's order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals) and to the Taxes Appellate Tribunal against an Appeal order. Tax withholding functions:In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source. Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and deposit the same to the Go vernment Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate. Heads of Income Subject to deduction or collection of income tax at source with specified rates of deduction. |No. Heads |Section/Rule |Rate |Chalan in the | | | | | |name of | |1 |Salaries | | |Respective | | | |Section 50 |deduction at average rate |Zone | |2 |Discount on the real value of | |deduction at normal rate or maximum rate |LTU | | |Bangladesh Bank Bills |Section 50A |whichever is greater. | |3 |Interest on securities |Section 51 |10%on interest or discount |LTU | |4 |Supply of goods and execution of | |nil up to 1 lac, 1-5 lacs |Zone-2 (Partly) &| | |contracts and sub-contracts |Section |(1%), 5-15 lacs (2. 5%), 15- |LTU | | | |52(Rule 16) |25 lacs 3. 5% and 25 lacs and above | | | | | |(4%) | | National Board of Revenue (NBR), Bangladesh. Page 18 of 31 |5 |Indenting commission / Shipping | |3. 5% of the to tal receipt of indenting |Zone-2 | | |agency commission |Section 52 (Rule 17) |commission & 5% of total Shipping agency | | | | |commission receipt | | |6 |Royalty, Fees for professional or | | |Zone-8 | | |technical services |Section 52 A |10% of the fees | | |7 |Stevedoring agency & Security |Section 52 | |Ctg. Zone- | | |service |AA |7. 5% of the fees |2 | |8 |C & F agency commission |Section 52 | |Zone-2 | | | |AAA |7. 5% of the fees | | |9 |Sale of bandrolls ( for biri) | | |Respective | | | |Section 52B |6% of the value of bandrolls. Zone | |10 |Compensation for acquisition of | |6% of the compensation money |Zone-2 | | |property |Section 52C | | | |11 |Interest on saving instruments | |10% of the amount of interest (Current |Zone-2 | | | |Section 52D |rate) | | |12 |Collection of tax from brick | |1 Sec. = Tk. 10,000/ for each brick field. |Respective | | |manufacturers | |1. 5 Sec. = Tk. 2,000/ for each brick |Zone | | | | |field. | | | | |Section 52F |2 Sec. = Tk. 18,000/ f or each | | | | | |brick field. | | |13 |Commission on Letter of | |5% of the amount of commission. |LTU | | |Credits |Section 52I | | | |14 |Issuing & Renewal of trade | Tk 500/- For renewal of each |Zone-3 | | |licence |Section 52K |Lincence | | |15 |Trustee fees |Section 52L |10% | | |16 |Frieght Forward agency | | | | | |Com. |Section 52M |7. 5% | | |17 |Rental power |Section 52N |4% | | |18 |Import of goods |Section 53 (Rule17A) | |Zone-2 | | | | |3% of the value of imports. | |19 |Income from house property (house | |No deduction if monthly rent is below |Zone-2 | | |rent) | |20,000/- |Dha & Other | | | |Section 53A (Rule17B)|3% (if monthly rent is |outside | | | | |20,000-40,000 Tk. ) and |Zone | | | | |5% (if monthly rent is above | | | | | |40,000 Tk. | | |20 |Shipping business of resident | | |Zone-2,ctg | | | |Section 53AA |5% of freight | | |21 |Export of manpower |Section 53B (Rule | |Zone-2, dhk & ctg| | | |17C) |10% of the service charges. | | |22 |Export of Knitwear |Section 53BB |0. 25% |Zone-5 | |23 |Member of Stock |Section | |Zone-7 | | |Exchange |53BBB |0. 015% | | |24 |Export of goods except |Section |0. 25% |Zone-5 | National Board of Revenue (NBR), Bangladesh. Page 19 of 31 |Knitweare & Woven garments |53BBBB | | | |25 |Sale of goods by public auction |Section 53C (Rule | |Zone-2 | | | |17D) |5% of the sale price | | |26 |Courier Service (Non- resident) | | |Zone-6 | | | |Section 53CC |7. 5% | | |27 |Payment to film actors and actresses| |5% of the amount paid exceeding |Zone-2 | | | |Section 53D (Rule |Tk. 6000/- | | | | |17E) | | | |28 |Cash subsidy |Section 53DD |5% |Zone-5 | |29 |Commission Fees or discount paid to| | |Zone-2 & LTU | | |distributors |Section 53E (Rule |7. 5% of the amount of commission. | | | | |17G) | | | |30 |Commission or charges paid to the | | |Dhk. Zone- | | |agents of foreign buyers | | |6, | | | | | |Ctg.Zone-3 and | | | | |4 % on the amount of commission or charges. |Zone of | | | |Section 53EE | |Respect ive | | | | | |Division | |31 |Interest on bank deposits |Section 53F (Rule |10% of the amount of interest. |Zone-1 | | | |17H) | | | |32 |Real Estate & Developers | |In case of Bldg. 250 per sq. eter |Zone-5 | | | | |In case of land 5% of deed value | | | | |Section 53FF | | | |33 |Insurance commission | |3% on the amount of commission |LTU | | | |Section 53G | | | |34 |Commission paid to the Surveyors of | | |Dhk. Zone- | | |General Insurances | | |2, | | | | | |Ctg. Zone-3 and | | | | |7. 5% on the amount of commission. Zone | | | |Section 53GG | |of | | | | | |Respective | | | | | |Division | |35 |Transfer of property |Section 53H (Rule |5% of the value of the property. |Survey | | | |17I) | |Zone | | |Interest on Post Office | |No deduction if the amount of interest does|Zone-2 | | |Savings Bank Account | |not exceeds Tk. 1,50,000 and if exceeds | | | | |Section 53I |then 10% on the amount of interest . | | |36 |Rent of vacant land, plant and | No deduction if monthly rent is b elow |Zone-2 | | |machinery | |15,000/- | | | | |Section 53J (Rule |3% (if monthly rent is | | | | |17BB) |15,000 -30,000 Tk. ) and | | | | | |5% (if monthly rent is above | | | | | |30,000 Tk. ) | | National Board of Revenue (NBR), Bangladesh. Page 20 of 31 |37 |Advertising bill of news paper, | | |Zone-5 | | |magazine, private television | |3% of the value of the property. | | |channel |Section 53K | | | |38 |Dividend | | |LTU (only LTU’s | | | | |(1) Resident individual 10%, non-resident |files) all others| | | |Section 54 |individual 25% (2) Company 15% |Zone-2 | |39 |Income from lottery |Section 55 |20% of the amount won. |Zone-2 | |40 |Income of non-resident Other than | |Company – rate applicable to the com. Other|Zone-6 | | |non- resident Bangladeshi} |Section 56 |than company – maximum rate. | | Major areas for final settlement of tax liability:Tax deducted at source for the following cases is treated as final discharge of tax liabilities. No additional tax is charged or refund is allowed in the following cases:- †¢Supply or contract work †¢Band rolls of hand made cigarettes †¢Import of goods †¢Transfer of properties †¢Export of manpower †¢Real Estate Business †¢Export value of garments †¢Local shipping business †¢Royalty, technical know-how fee †¢Insurance agent commission. †¢Auction purchase †¢Payment on account of survey by surveyor of a general insurance company †¢Clearing & forwarding agency commission. †¢Transaction by a member of a Stock Exchange. †¢Courier business †¢Export cash subsidy Tax Recovery System:In case of non-payment of income tax demand the following measures can be taken against a taxpayer for realization of tax:- †¢Imposition of penalty †¢Attachment of bank accounts, salary or any other payment. †¢Filing of Certificate case to the Special Magistrate. National Board of Revenue (NBR), Bangladesh. Page 21 of 31 Advanc e Payment of Tax: Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka three lakh. Penalty is imposed for default in payment of any installment of advance tax. Fiscal incentives : Following are fiscal incentives available to a taxpayer: )Tax holiday: Tax holiday is allowed for industrial undertaking, tourist industry and physical infrastructure facility established between 1st July 2008 to 30th June 2011 in fulfillment of certain conditions. Industrial Undertaking Eligible for Tax holiday: (i)An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide & pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, c hemicals and pharmaceuticals. (ii)An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday:Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant & supply through pipe line, waste treatment plant, solar energy plant, export processing zone. Tourism Industry Eligible for Tax holiday: Residential hotel having facility of three star or more. b)Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking in the first year of commercial production 50%, in the second year 30% and in the third year 20%. )Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax. d)Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial production. e)Income from fishery, poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government bonds. National Board of Revenue (NBR), Bangladesh. Page 22 of 31 f)Income derived from export of handicrafts is exempted from tax up to 30th June, 2011. )An amount equal to 50% of the income derived from export business is exempted from tax. h)Listed companies are entitled to 10% tax rebate if they declaredividend of 20% or more. i)Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011. Avoidance of Double Taxation Agreement: There are agreements on avoidance of double taxation between Bangladesh and 28 co untries which are:- (01) United Kingdom of Great Britain and Northern Ireland (02) Singapore (03) Sweden (04) Republic of Korea (05) Canada (06) Pakistan (07) Romania (08) Sri Lanka (09) France (10) Malaysia (11) Japan (12) India (13) Germany 14) The Netherlands (15) Italy (16) Denmark (17) China (18) Belgium (19) Thailand (20) Poland (21) Philippines (22) Vietnam (23) Turkey (24) Norway (25) USA (26) Indonesia (27) Switzerland (28) Oman. National Board of Revenue (NBR), Bangladesh. Page 23 of 31 Steps for collecting Income Tax in Bangladesh Submission of income tax returns is generally due by: > 30th September in case of non-companies and > 31st December in case of companies. Assessment is made in several procedures. They are: ? Self assessment ? Presumptive assessment ? Spot assessment ? Pre-audit based assessment. However, certain percent of self assessment cases are selected for audit.Assesses can prefer appeal if aggrieved by his assessment. There are three primary forums for a ppeal. They are to the Appellate Commissioner/Additional Commissioner/Joint Commissioner or to the Commission for reviews. The decisions of Appellate Commissioner/Additional Commissioner/Joint Commissioner can be challenged to the next Appellate Court named as Appellate Tribunal. Withholding tax is levy able on a number of items including contractors, imports, transfer of urban land/building, bank deposits etc. National Board of Revenue (NBR), Bangladesh. Page 24 of 31 Procedure of Assessment Generally the followings steps are followed in case of Assessment of theCompany and the Corporation: Step-1 Computation of Business Income Step-2 Computation of Total Income Step-3 Determination of Total Tax Liabilities Step-4 Determination of Net Tax Liabilities According to Sections 28, 29 and 30 of ITO, 1984 Income from business is to be calculated after considering admissible and inadmissible expenses to this end. Total Income of the Company is to be calculated by adding other income with i ncome from business. Total Tax liabilities are to be determining by applying prescribed tax rate. Net Tax liability is to be ascertained by deducting the following tax rebate from Total Tax liabilities: >10% Tax rebate on foreign income Tax rebate on increased production in case of industrial company, if applicable. >Tax rebate on export income (at rate applicable) >Tax rebate and average rate on tax free income. National Board of Revenue (NBR), Bangladesh. Page 25 of 31 Problems for collecting Income Tax Tax avoidance is one of the main problems for collecting Income Tax by the Income Tax Authority in Bangladesh. It is the legal utilization of the tax regime to one's own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by illegal means. The term tax mitigation is a synonym for tax avoidance.Its original use was by tax advisors as an alternative to the pejorative term of tax avoidance. Latterly the term has also been used in the tax regulations of some jurisdictions to distinguish tax avoidance foreseen by the lawmakers from tax avoidance which exploits loopholes in the law. Based on these concepts arises the pillars of Tax Protesters as well as Tax Resistance: Some of those attempting not to pay tax believe that they have uncovered interpretations of the law that show that they are not subject to being taxed: these individuals and groups are sometimes called tax protesters. An unsuccessful tax protestor has been attempting openly to evade tax, while a successful one avoids tax.Tax resistance is the declared refusal to pay a tax for conscientious reasons (because the resister does not want to support the government or some of its activities). Tax resistors typically do not take the position that the tax laws are themselves illegal or do not apply to them (as tax protesters do) and they are more concerned with not paying for particular gover nment policies that they oppose. National Board of Revenue (NBR), Bangladesh. Page 26 of 31 Responses to tax avoidance: Avoidance also reduces government revenue and brings the tax system into disrepute, so governments need to prevent tax avoidance or keep it within limits. The obvious way to do this is to frame tax rules so that there is no scope for avoidance. In practice, this has not proved achievable nd has led to an ongoing battle between governments amending legislation and tax advisors' finding new scope for tax avoidance in the amended rules. Tax evasion: By contrast, tax evasion is the general term for efforts by individuals, firms, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earn ed; or overstating deductions). Illegal income and tax evasion:Who earn income by illegal means (gambling, theft, drug trafficking etc. ) is required to report unlawful gains as income when filing annual tax returns. Suspected lawbreakers have therefore been charged with tax evasion when there is insufficient evidence to try them for their non-tax related crimes. Other times, tax evasion can be used as a â€Å"one more nail in the coffin† by prosecutors by stating that if a person earns illegal income, s/he may also be guilty of tax evasion. Those who attempt to report illegal income as coming from a legitimate source could be charged with money laundering. National Board of Revenue (NBR), Bangladesh. Page 27 of 31 Evasion of Value Added Tax (VAT):During the latter half of the twentieth century, Value Added Tax (VAT) has emerged as a modern form of consumption tax through the world. Producers who collect VAT from the consumers may evade tax by under-reporting the amount of sa les. Control of evasion: Level of evasion depends on a number of factors one of them being fiscal equation. People's tendency to evade income tax declines when the return for due payment of taxesisnotobvious. Evasionalsodependsontheefficiencyofthetax administration. Corruption by the tax officials often render control of evasion difficult. Tax administrations resort to various means for plugging in scope of evasion and increasing the level of enforcement.Public opinion on tax avoidance: Tax avoidance may be considered to be the dodging of one's duties to society, or alternatively the right of every citizen to structure one's affairs in a manner allowed by law, to pay no more tax than what is required. Attitudes vary from approval through neutrality to outright hostility. Attitudes may vary depending on the steps taken in the avoidance scheme, or the perceived unfairness of the tax being avoided. Corruption by tax officials: Corrupt tax officials cooperate with the tax payers who int end to evade taxes. When they detect an instance of evasion, they refrain from reporting in return for illegal gratification or bribe.Corruption by tax officials is a serious problem for the tax administration in a huge number of underdeveloped countries. National Board of Revenue (NBR), Bangladesh. Page 28 of 31 The distinction in various jurisdictions of Tax Evasion and Tax Avoidance: The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In general, the term â€Å"evasion† applies to illegal actions and â€Å"avoidance† to actions within the law. The term â€Å"mitigation† is also used in some jurisdictions to further distinguish actions within the original purpose of the relevant provision from those actions that are within the letter of the law, but do not achieve its purpose. National Board of Revenue (NBR), Bangladesh. Page 29 of 31 ConclusionThough the rate of tax revenue is to GDP is very negligible, despite the gover nment is trying to maximize its tax revenue through different method. But the government should also remind the cannon of convenience while collecting tax from assesses. As we are living in a civilized society – should come forward to pay taxes to government in order to conduct the administrative, defense and development activities of the country. Otherwise we would not be able to prove ourselves as civilized people. Tax is the most important in the hand of the government to control the economy as well as the inflection. It also helps in push money to the economy, develop certain source of the economy and control some other activities of the economy.No Government can run it’s and perform administration works without collecting tax as a source of revenue. So, the Government imposes tax over the company and the corporations. On the other hand Government can also intensive to the infant and certain basic industry for protection through its tax policy. National Board of Re venue (NBR), Bangladesh. Page 30 of 31 ? The End ? National Board of Revenue (NBR), Bangladesh. Page 31 of 31 ———————– [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [? ] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic]