Do studies of genetic variations in osteoporosis tell us anything Essay

Do studies of genetic variations in osteoporosis tell us anything useful - Essay Example Through the use of various genetic methods, the genes contributing to or responsible in the development of osteoporosis are now identified. It is estimated that the genetic components and variations account for 50 to 90 % of the total BMD variations in the osteoporosis patients (Ferrari and Rizzoli, 2005). Findings in researches show that there are five key regions that are significantly associated with bone mineral density (Styrkarsdottir et al, 2008). These include receptor activator of nuclear factor -B ligand gene or RANKL, the osteoprotegrin gene or OPG, the estrogen receptor 1 gene or the ESR 1, the BTB domain containing 40 gene or ZBTB40 and the major histocompatibility complex region 6p21 respectively (Styrkarsdottir et al, 2008). Polymorphism has been suggested in the areas of VDR or vitamin D receptor, ESR1 or estrogen receptor alpha, type I collagen genes or the COL1A1 etc. (Zmuda, Sheu and Moffet, 2006). VDR gene variants are associated with differences in body height as well as bone size determination (Fang et al, 2007). However, VDR gene mutations have been implicated in many bone disorders including 1,25- dihydroxyvitamin D-resistant rickets, osteoporosis etc. (Uitterlinden et al, 2002). Other genes identified include alpha 2-HS-glycoprotein or AHSG, parathyroid hormones, bone G1a protein (BGP), transforming growth factor beta, PTHR1 and IL-6. the difference in the allele frequencies among Chinese and Caucasian populations were at VDR-ApaI and PTH-BstBI loci respectively. In the case of osteoporosis, IL-6 becomes more active as the key substance that limits its activity, that is the estrogen is reduced in the post menopausal women, which leads to increased breakdown of the bone structure. The genetic loci identified in bone metabolism include COL1A1, TGF beta 1, SOST, VDR, ER alpha,LRBP5, BMP2 and IL-6 respectively. First deciding on the topic of research carried out the research. Currently there are many researches that are

Human development Essay Example for Free

Human development Essay Human development entails all means to widen man’s preferences so he could sustain a healthy lifestyle, enjoy human rights, experience the normal way of living, and discover ways to become useful for the service of others and for his own esteem. Similarly, he can enjoy living a contented life enjoying the privilege of having political, cultural, communal, and economical liberties. Human development has its own justification. If at some point one’s development is questioned or criticized or discriminated against, so long as one does not interfere with other people’s lives nor deprive them of their own happiness, one owes nobody an explanation for what he does, for who he is and how he has become. In order to pull off this human development, he may seek some channels to build up his entire being. Socialization can be one of those channels wherein such channel will give them a sense of being in the right place and eventually develop and become the right person they wanted to be. Socialization can never be done it is composed of only one person. You have to meet people who may share the same the interests, cultures, norms, ideals, talents, or other similar stuff that you can relate to. To develop fully as individual, one must discover his or her potentials and share them to others. Of course, socializing entails hardships in managing time and adjusting to a group of people. But then, if you love the group you are in or are interested of improving yourself, all these problems could not possibly overshadow your development as a human being. Man’s socialization skills therefore are essential in his development as a person. If he uses his socialization skills to the fullest, he may become unaware of the extent that his socialization skills would take him if developed. If he learns to discover and harness such, he will undoubtedly provide himself with a huge room to completely grow as a human being.

Aesthetic Response to Only Justice Can Stop a Curse :: Only Justice Can Stop a Curse Essays

Aesthetic Response to Only Justice Can Stop a Curse Reflecting back on the piece that I have just read, I can only think of the extremity of desperation that the two authors were going through to make them feel the way that they did: that suicide would possibly be better than living in a "white man's world". If these powerful documents were not enough to let people come to the realization of how bad African-Americans had it (and still do to a degree) then I do not know what could possibly be more convincing. I cannot stop thinking about the atrocities that the woman in the first writing was calling upon to spite the whites in which had caused her so much pain. Though seemingly extreme, I can clearly recall an instance in history where tactics such as these denouncements and curses actually worked. In Egypt, Mosses did the same thing in order to lead his people (the Jewish slaves) out of bondage so that they could find their own land in which to dwell freely. The curses, though wishing pain and suffering upon their offenders, were not unlike the ten plagues that Moses called upon the Egyptians, the last of the ten being the death of the youngest son of all the families. It was then that the Jewish people were given the permission to leave Egypt in search of a new life. These documents remind me much of that because, like the Jews, these blacks are searching for their freedom in a white world in which it does not exist. They feel as if their last resort and the one that will finally bring about results in these denouncements and prayers to God. The second document alludes to a statement that I remember from the movie The Matrix. The author states that it is the whit mans goal not only to dominate the country, but the planet and universe as well. In the movie, one of the men stated that the human race (and in this case, the white race) are like viruses, they multiply and then move on to consume every natural resource in an area until it is time to move on once again and multiply and then the cycle of destruction continues on.

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]

An Interview with Steve

Life for me has amounted mainly to life here in Texas. IVe traveled a little; IVe been to both the west and east coasts of this country. IVe seen large cities and small towns, oceans, deserts and mountains. IVe traveled through several states and have met people from all kinds of backgrounds. Growing up we had classes in school. We learned of a whole new world out there, with different cultures and traditions.We had learned how our country began; how it was discovered, how it was populated, and of the wars our ancestors went through to ain independence and equality for all who live here. Through our parents and grandparents we learned that, with the exception of Native Americans, our ancestors emigrated here from countries far away, most of which are separated from us by vast oceans. Other than what we have read, the pictures we see in those books, the portrayals on television and film, most of us will never know the places our ancestors walked, or converse with people who presently live in those countries.With the development of the Internet and the World Wide Web, those countries are now coming literally to our fingertips. One of the most fascinating aspects of getting access to the Internet is how it brings the people of the world into our own homes. We can find out firsthand how those people live, what they believe, their customs, and their opinions of us. That is the focus of this essay. One of my good friends, for the past two and half years, is a man named Steve. We met online in a chat community and become fast friends. He is 48 years old and lives in Essex, England, which is a county northeast of London.Steve is a truck driver by trade and a musician by heart. He's sent me some of his songs, two of which he rote, and in my opinion, he's a very good musician, though he often says he's not. He's an avid Rolling Stones fan, and most of the songs he performs at pubs reflect this. This makes for amusing chats between us at times as he tries to convert anoth er wayward soft-rock-loving soul into a Stone's fan. I'm not really sure how Steve felt about me asking to do my essay on him. He undoubtedly thinks I'm being very nosey, ‘nosey peep' was the actual term he used, but he did consent to being interviewed.The only question he asked was if he had to be serious in his answers. When I asked him â€Å"Where do you live? † of course he nswered â€Å"modem land†. I told him that didn't help with my essay, and he replied, mfou know the answer, ask the stuff you don't. † And so our interview began†¦Ã¢â‚¬ ¦ It seems that America has a great fascination with Great Britain. We see British actors every. vnere. We even nave some British snows on television. Many ot the stories covered in the news these days are telling of news of England, especially concerning the royal family. Why is this?IVe mentioned this fact to Steve a few times in chats. This opens up quite a little debate. He says it's only natural for us to lo ok to them, as England is the ‘parent' of us. I tell him that can't be. My ancestors came from France and Germany. He gets a chuckle, and then starts to lecture on how America as a whole was started by them, and we made the grave mistake of wasting good English tea, to which I happily reply that it's 0k, because I don't drink tea. I asked Steve if he sees himself as English or British. English, foremost, he says. I then asked him what he enjoys about his country.He said he enjoys the countryside, with its quiet rolling hillsides, spring flowers and gentle smooth rivers. He enjoys the music, and the English ale, with its bitter but smooth taste, and he adds it must be erved at room temperature. Somehow I think he was being extra poetic because I had asked him to elaborate on his original answer of â€Å"countryside, music, English ale†. He's generally a man of few words, at least typed words, but when gently prodded, he can say quite a lot, sometimes sarcastically, but o ften humorously. We discussed some of the history in England.He says that the English tend to take their historical sites for granted, though they do a good Job of protecting the old buildings and sights. When I asked if he goes out and enjoys the historical places, he said, â€Å"No, but IVe worked in a few places of historical interest†. He says â€Å"If you live in Manhattan, you don't go up to the Statue of Liberty. We take it all for granted really. We shouldn't but do. † I can easily see the truth in what he says, as much of our history here is being allowed to be forgotten. When speaking of lifestyles, Steve says that he likes to experience different cultures. â€Å"Big Ben is on my doorstep.I would rather travel the world and see differing ways of living. I can see Big Ben anytime. The world is changing. I'd like to see some of it before McDonalds gets there first. Even Bangkok has a McDonalds. † Steve is speaking f his recent trip to Bangkok, Thailand. I asked him if differing lifestyles was the big draw for so many British to immigrate to the states. He says that the draw for the English is that living in the states is similar to England's way of life, only much more comfortable. The main difference, he says, between England and the United States is that America is very inward looking.We seem to have 99% American news and Just 1% on the rest of the world. Though that may have changed since 9/1 1 . He says that Americans wish to know less of the world in general. Then he apologized for sounding insulting. He ent on to say that England ruled most of the world at one point, so theyVe always had interest in the world. He says that their news is about 50/50. I said that I wondered why England wants to rule so many countries. He said â€Å"We don't anymore. We've tried to give some countries back, but they won't have it. We tried to give Gibraltar back to Spain, but the people said they wanted to stay British † I asked why that was.He said, â€Å"They like us. We're quaint. † This moved us on toa subject Steve has much to say about. I asked him what life was like under the rule of a monarchy. He took no time to say, â€Å"Personally, it's dreadful. I hate being the Queen's subject. † Having only seen the monarchy on American television, I was curious as to why he would say that. He replied, â€Å"l resent their ways, their opinions. They are snobs of the worst kind; privileged and pampered while some of their people starve on the streets. Theyre hypocrites. † He goes on to say that the royals are expensive trophies for the tourists to view.Steve states, â€Å"They'll never change. The aristocracy survives to keep the working man in his place. Give him a beer, a bit of telly and football, and he'll be good and quiet. † I mentioned that they portray the royals here as heading oward a possible collapse, and he says, â€Å"It's not that simple, I'm afraid. They are too powerful, to o rich. They have low friends in high places. It would take a revolution to get rid of them, and the English people Just want a quiet life. † To lighten the conversation up, I turned the subject to English traditions. He states that there aren't many left.He says, â€Å"We have Guy Fawkes Day. It's fireworks to celebrate the capture of Guy Fawkes, who tried to blow up parliament. † He laughs, â€Å"When I worked there, down in the basement on a wall is scrawled ‘Guy Fawkes was here', and an email address. Guy Fawkes was like three hundred years ago. We also have Pancake Day, when we all eat pancakes. Some have pancake races, where women run while tossing pancakes in a pan. We also have egg and spoon races where you run with an egg balanced on a small spoon. All very sensible pastimes. † Our conversation rolled around to what the English think of America.Steve's impression seems to come through easily with his words. â€Å"It depends on whether theyVe been to America or not. IVe never met anyone who's been there that doesn't love America or Americans. Americans over here in England, though, can come across as a little loud and brash. The English that go over to the States tend to go to Florida for the climate and Disneyworld. It's where all the travel package companies sell holidays to. It's closer than California. Most English peeps like beaches. They fly 5000 miles to lie on a beach for two weeks. It doesn't make sense to me. I'd rather see the countryside or the cities. Then he quotes ‘Sunshine bores the daylights outta me,' a Mick Jagger line. Did I mention he was a Stone's fan? Steve has always been quick to say how much he loves America. He's traveled across the ocean about four times already, and driven from one coast to the other, a trek he ays he wants to do again, as soon as he can afford a month off from work. I asked if he thought it would be more difficult, since 9/1 1, to get a visa to come here. He said he has a l ife visa. If youVe been in the States a couple of times on short visas and haven't overstayed or misbehaved, they give you a life visa.Or at least they used to. He proudly admits to having one. With his views of the government in England, I couldn't help but ask if he'd ever considered moving here. He said he had, after his first visit here. And after his second. A d his third â€Å"The first couple ot times I was married My sister-in-law nad MS and my wife wouldn't leave England. I also had a cracking band, which in American terms means a really good band. On a later trip, the housing market crashed. If I had sold my house, I would have owed $120,000. † Going back to the discussion of England, I asked if they got much sunshine during the year.Steve, in his charming way said, mieah, we had a good summer. Think it happened on a Thursday. † I inquired about this because we've all seen the old classic movies depicting London always under a blanket of fog. When I mentioned this, he laughed. â€Å"No, that's a myth. We do get fog occasionally but mostly in the countryside, ot London. But when we get it, we get it, thick as soup. † He goes on to say that it rains a lot in England, which makes the country very green, which he likes. England is known for its poor maintenance on roads. I asked Steve about this.He says, â€Å"Potholes are everywhere in local roads. The weather breaks roads up and they won't pay for upkeep. England is famous for digging holes in the roads. They lay cables, pipes, etc. , fill them in, come back a week later, dig them up again. It's a British pastime. † I asked if people travel much. He says most people holiday abroad. It's cheaper to go to Spain than to stay in England. When asked if England was a majority of wealthy or poor, he says that most are not poor, but they have their money tied up in their houses. â€Å"On paper, there are a lot of rich people.I myself have $200,000 on paper, but it's tied up in my ho use. The cheapest apartment in my area costs $130,000. If you rent, it's usually from the local government. Then, as an example, after a few years you can buy it at a 66% discount. Then you pay maybe $30,000 for a house that's worth $100,000, so most people buy. The government does this for their own benefit. It's short term; they get cash and don't have to pay the maintenance costs. The downside is that there are no homes available for people to rent. I unfortunately bought on the open market, so no discount. It's interesting to know that, like here in America, they have a variety of accents. Steve speaks Cockney, which is known around the London area. If youVe seen the Mary Kate and Ashley Olsen film â€Å"Winning London†, my sister's favorite movie, you'll get a hint of it. To us it's fast spoken and hard to understand, and believe me, isn't much easier to understand in text, which he throws in from time to time Just to confuse me. He also mentions the Queen's English, whi ch is much more proper sounding, and hat we generally hear spoken on television.There are other accents as well, depending on the region you come from. I hated to end the interview. England has so much to learn about. I would have liked to delve much more deeply into the history and culture of his country, the things we don't hear and read about here in the States. But it's getting late for Steve. England is 7 hours ahead of Texas. It's very easy to forget the time difference and Just keep talking, on my end at least. I am very happy to have met Steve, even if we never get the opportunity to meet tace-to-tace.

Understanding Sender Parameter in Delphi Event Handlers

Understanding Sender Parameter in Delphi Event Handlers Event handlers and the Sender procedure TForm1.Button1Click(Sender: TObject) ; begin    ... end; Button1Click OnClick event The parameter Sender references the control that was used to call the method. If you click on the Button1 control, causing the Button1Click method to be called, a reference or pointer to the Button1 object is passed to Button1Click in the parameter called Sender. Lets Share Some Code For example, suppose we want to have a button and a menu item do the same thing. It would be silly to have to write the same event handler twice. To share an event handler in Delphi, do the following: Write the event handler for the first object (e.g. button on the SpeedBar) Select the new object or objects - yes, more than two can share (e.g. MenuItem1) Go to the Event page on the Object Inspector. Click the down arrow next to the event to open a list of previously written event handlers. (Delphi will give you a list of all the compatible event handlers that exist on the form) Select the event from the drop-down list. (e.g. Button1Click) OnClick procedure TForm1.Button1Click(Sender: TObject) ; begin    {code for both a button and a menu item}    ...    {some specific code:}    if Sender Button1 then   Ã‚   ShowMessage(Button1 clicked!)    else if Sender MenuItem1 then   Ã‚   ShowMessage(MenuItem1 clicked!)    else   Ã‚   ShowMessage( clicked!) ; end; Note: the second else in the if-then-else statement handles the situation when neither the Button1 nor the MenuItem1 have caused the event. But, who else might call the handler, you could ask. Try this (youll need a second button: Button2) : procedure TForm1.Button2Click(Sender: TObject) ; begin   Ã‚   Button1Click(Button2) ;   Ã‚   {this will result in: clicked!} end; IS and AS if Sender is TButton then   Ã‚   DoSomething else   Ã‚   DoSomethingElse; Edit box procedure TForm1.Edit1Exit(Sender: TObject) ; begin    Button1Click(Edit1) ; end; {... else} begin    if Sender is TButton then   Ã‚  Ã‚   ShowMessage(Some other button triggered this event!)    else if Sender is TEdit then   Ã‚  Ã‚   with Sender as TEdit do   Ã‚  Ã‚  Ã‚   begin   Ã‚  Ã‚  Ã‚  Ã‚   Text : Edit1Exit has happened;   Ã‚  Ã‚  Ã‚  Ã‚   Width : Width * 2;   Ã‚  Ã‚  Ã‚  Ã‚   Height : Height * 2;   Ã‚  Ã‚  Ã‚   end {begin with} end; Conclusion As we can see, the Sender parameter can be very useful when used properly. Suppose we have a bunch of Edit boxes and Labels that share the same event handler. If we want to find out who triggered the event and act, well have to deal with Object variables. But, lets leave this for some other occasion.

The eNotes Blog Februarys Teacher’s Corner Surviving the Last Stretch ofFebruary

Februarys Teacher’s Corner Surviving the Last Stretch ofFebruary According to poet T. S. Eliot, the â€Å"cruelest month† is April, but teachers, I’m sure, would disagree. Anybody  who’s herding a group of tired-out kids through the post-winter break curriculum knows that it’s not April  that’s really a challenge. It’s February, the shortest month with the longest days. The holidays are far behind,  spring break is a century away, and the work goes on. And on. And on. Calling in sick four weeks in a row might  seem tempting, but it’s not a good plan! There are more practical ways to get through February. Give Your Classroom a New Look Consider the physical environment where you and your students are currently being held captive. Look it over, and then change it. For instance Rearrange the furniture. If you can’t do that, at least rearrange the kids in a new seating plan, and  move your desk. Here’s a good article from last month’s Cool Web Sites that’s filled with ingenious  ideas for using the space in your classroom. Try a couple of them to make your room more functional and  appealing. And different! If your bulletin boards still say â€Å"Welcome back!† and feature a lot of autumn leaves, change them, too,  for everyone’s sake! Check out these ways to revamp the bulletin boards you’ve been looking at for  months: Don’t stop with the bulletin boards. Brighten up the rest of the room, and give it a new look without  spending a lot of money. Get started by visiting this site and looking at the pictures of some cozy  classrooms. Create a collection of photos you really like- pictures that are intriguing, inspirational, or just funny.  Before class each day, project a new one onto the SmartBoard, a screen, or even a wall. Kids will look  forward to seeing what’s waiting for them in your room. You will enjoy looking at the photos because  they’re your favorites. Plan a Game Day,   Dont Feel Guilty About It Kids learn a lot by playing games, especially good board games that develop thinking skills as well as social skills. You’ll find a list of excellent board games here. There’s  also a good discussion of the ways students benefit from playing board games. Good to know in case  somebody asks! Some board games are now designed specifically to develop critical thinking skills in teens and tweens.  This site lists six of them. Another great way to use board games in class is to give students a hands-on activity in which they work in  teams to make games related to whatever they’re studying. Here’s a lesson plan and rubric for an activity in which students create a board game over a novel. With this lesson plan, students design a board game over the Revolutionary War. Before writing a board game activity for your class, look on line for what you need. You may find one that’s  just right or one you can revise a little to suit your purpose. After each team makes a board game, let the  teams swap games and have fun playing them. Video games, no doubt, would be really popular on Game Day. Happily, there are now many video games with  strong educational value that are also fun to play. If you have the technology resources that allow students to  access video games and apps, here are some good ones you might want to use. The video games listed at this site are designed to develop math and English skills. This page at edutopia is a great place to shop for good video games related to many subjects. Watch a Movie,   Deal With Standards Later You deserve a break today, and so do your students! Watching a good movie together is time well spent; it  offers some relief from the daily routine and gives everybody a chance to unwind before hitting the books  again. Furthermore, there’s much to be learned from a quality film, and it isn’t hard to use one as a  springboard to learning something of value. If the idea of enjoying a movie now and dealing with the standards later seems worrisome, there’s a solution  for that! This web site  offers free standards-based lesson plans over 350  feature films, with lesson plans for numerous subjects and grade levels. The winning strategy for getting through the long days of February, I’m convinced, is change, so dare to be  different this semester. I’ll see you again in March, the month when spring starts to feel like a real possibility.  Until then, remake your classroom, let the games begin, and remember that movies are always better with  popcorn! This is a guest post from Staff Writer, Susan Hurn.   Susan is a former high school English teacher and college instructor. She loves writing for and also enjoys good books, creative writing, and all things related to history.   Let us know if youre interested in contributing to the   blog.

5 Ways to Prove Your Workplace Leadership Skills

5 Ways to Prove Your Workplace Leadership Skills This time of year is pretty blah†¦the holidays are long over, and you’re so far into your new year resolutions that- let’s be honest- you’ve probably lost track of them. It’s time for a jumpstart! One way to get back into your fresh January groove is to start building your leadership skills at work. These strategies can help you set yourself up for success for the rest of the year, even without that lovely new goal scent.1. Steer conversations.This is not to say that you should bully people into a particular outcome, or try to establish a particular point of view. This means stepping up when there’s a group situation, and making sure everyone stays focused on the task at hand. If a meeting seems to be meandering away from its purpose, be the one to say, â€Å"That’s great, but can we clarify how that applies to X?† or â€Å"I think that’s a great point, and we should set up some time to talk more about it after we finish u p here.† This not only keeps your attention where it should be, but it also shows people you’re committed to getting things done.2. Be proactive.Whenever possible, don’t wait for assignments to fall in your lap, or for your boss to tell you the next steps. Try to figure out what the next steps will be. And if they fall within your role, confirm that you’re handling them.If you’re not positive what the next steps are, confirm with your boss that you think X, Y, and Z need to be done- does she agree? Or if it’s clear that a group email conversation is slowly turning into a death spiral of unproductiveness, set up a meeting (with a set agenda) where everyone can call in or get in the same room to hash things out.Notekeeping is a great way to be proactive. In meetings, jot down notes about who was there, what major points were discussed, any open questions that still need to be answered, and whatever the next steps are. Then email them to everyon e who was at the meeting, ideally the same day. It may sound tedious, but it shows everyone that you’re taking the initiative to own the process. And it may save the day when, three days later, everyone’s having the same discussion over email, and you can be the hero who steps in with the reminder of what was already discussed/decided.3. Ask for feedback†¦This isn’t just a give-and-take between boss and employee. You can apply it to your meetings and everyday interactions with colleagues too. If you run a regular meeting, ask the attendees if the format works for them, or if there are any changes they’d like to see. (This can be done discreetly, over email.) Ditto for any workflows or processes that you’re in charge of running. It shows that you’re actively interested in making things better for everyone involved.4. †¦and be prepared to give it.This is an area that calls for your best workplace diplomacy- and it’s not an ope n invitation to criticize people. If you think a process could run more efficiently, and you have an idea of how to do it, pull your coworker aside and ask if he has thought of doing it a different way. It’s very collaborative, and can build your relationships as well. Don’t be afraid to share your (polite and professional, please) opinions!5. Be a single-tasker on big projects.If you have a high-profile task or project, set aside time that’s devoted just to that project. Most of us have jobs that require juggling a number of tasks and projects at once- but for top priorities, make sure you have time built into your schedule when you can concentrate fully on one at a time. No email, no new requests, no meetings.If your concentration is best in the morning, block out an hour or two right when you get in the office. If you have your best ideas late in the day, set a 3 pm â€Å"hunker down† time. The idea is to show commitment to your highest priorities, and develop the confidence to say, â€Å"This is what I’m working on right now† without letting others distract you.Even if you’ve let your workplace goals, uh, lapse a little, don’t sweat it- it happens to everyone at some point. But you don’t have to wait for the end of the year to start fresh. A little stepping up goes a long way, and you can start building your leadership skills ASAP.

Auditing Essay Example | Topics and Well Written Essays - 2500 words - 1

Auditing - Essay Example ial statement users perceive the auditors responsibilities to be and what the auditors believe their responsibilities entail is referred to as the expectation gap (McEnroe & Martens, 2001). This paper discusses different issues concerning the expectation gap by describing and analyzing the subject. The methodology, process and final output of the auditing process which auditors report remained relatively the same for the 40 year period starting in 1948 until 1988 (Strawser, 1990). During this period the users of the financial information complained a lot about the independent auditor’s report because they were not consistent in their message and their reports were at time interpreted differently by different users of a same report, a situation which should never occur since the accounting profession is based on reliability, consistency, reassurance and equal standards within the work that is performed. One of the first major breakthroughs regarding the expectation gap occurred in 1978. In that year the Cohen Commission identified several possible deficiencies in the auditor’s report which were hindering communications between the auditors and the users of the financial statements (Strawser, 1990). Some the areas which the Cohen suggested that improvement was need ed were: The auditors’ report has always been important since it provides valuable information regarding the validity of public financial information reported by companies. During the 1980’s and early 1990’s the globalization movement and the birth of the information age created a greater urgency to deal with the auditing expectation from private and public institutions. The globalization movement brought enormous opportunities for greater investments due to the free trade possibilities that came with it (Kasapidis, 1999). During this period a lot more individual and institutional investors needed the information to make reliable decisions on domestic and foreign investments. The auditing

Resource Review - Social Media and Vaccine Rejection Essay

Resource Review - Social Media and Vaccine Rejection - Essay Example What is social media’s role in all of this? Traditionally, geographic proximity was necessary for mobilizing anti-vaccination forces. However, social media has circumvented this potential barrier, allowing individuals from disparate regions who likely would not have otherwise communicated to come into contact. In this process, individuals who had otherwise had their viewpoints rejected and been marginalized can be emboldened and can feel empowered. Social media also provides these individuals with new dynamic mechanisms to communicate their viewpoints. Researchers have observed this in several ways while studying vaccine concerns. 7 Vaccination is an important aspect of modern medicine and has been used to avert adverse effects of many diseases. It is believed that vaccines have saved more lives across the world more than any other medical product. The history of vaccination can be traced to 429 BC when the Greek historian, Thucydides noted that those who suffered from small pox in Athens were not re-infected with the disease. During the 900 AD, Chinese discovered and used a vaccination form called variolation which was carried as early as 10th century but was most used between 14th and 17th centuries (Hsu, 2012). The technology used to prevent people from small pox during this time was exposing healthy individuals to tissue from the disease’s scabs. Even though variolation caused mild illness and sometimes death, the rate of small pox infections were lower in many populations. During 1796, Dr. Edward Jenner, a British physician discovered the modern vaccination and proved to the medical professionals that it worked. This led to the support for vaccination in 1803 and founding of the Royal Jennerian institute which popularize vaccination in Europe and United States (Hsu, 2012). However, during 1870s, vaccination encountered violent oppositions as it spreads since

Answer the Questions 2 Essay Example | Topics and Well Written Essays - 750 words

Answer the Questions 2 - Essay Example For instance, a structure also helps in creating internal divisions and functions, in formalisation, in departmenalisation, for team-building, in clarifying authority and position power. It is worthwhile to mention that an organisation’s managerial structure is visually represented by organisation chart that identifies all aforementioned characteristics. A Vertical Functional structure is one in which information flows from top-to-bottom and bottom-to- top and where all decision making powers are enjoyed by a firm’s Owner, President or CEO. The organisational chart portrays total number of departments and their directors, divisional heads and managers that work under top management and that are handed over key responsibilities for conducting business operations. The Divisional structure is also known as Product or Program structure because here the departments are grouped on basis of organisational output that could either be a good or service. Indeed, in such type of structure, each product division has all necessary, though small, departments such as Marketing, Production, Finance, IT etc. The matrix structure is actually a combination of various aspects of vertical and divisional chain of command simultaneously in a business organisation. In fact, this type of structure is quite helpful because it facilitates interaction and internal communication among employed personnel in corporate setting. In addition, the structure has dual chain of authority. The next structure is known as Team Approach where managers group employees into teams to ensure greater employee participation in business affairs, organisational flexibility, delegation and authority of tasks to lower managerial levels and greater coordination. In other words, this team structure promotes mutual accountability and responsibility about company goals and objects, which

Plea Bargaining Assignment Essay Example | Topics and Well Written Essays - 250 words

Plea Bargaining Assignment - Essay Example Arreola declined to do either of the two options given to him explaining the Pomona police officers gave a false accusation. He was charged with resisting arrest, assaulting Hamilton as well as interfering with Pomona officers’ work by the Los Angeles County district attorneys office. During his trial, the jury acquainted Arreola after establishing that he was not guilty. He was awarded $260,000 in damages and the LAPD offered to reinstate him. Arreola’s case fits charge bargaining, where the prosecutors trade off serious offenses with lower crimes for a plea. Arreola was given the option to plead guilty for a lesser offense, but decline the plea. According to Rubin, â€Å"Arreola refused to consider a guilty plea in exchange for a lenient sentence† (Para 10). In the, case, Arreola emerged the beneficiary because he was acquainted and awarded $260,000 after he was found not guilty of the offense by the jury. Moreover, he never pleaded guilty for a lesser charge as was initially decided by the Los Angeles County district attorneys office. Rubin, Joel. â€Å"LAPD officer awarded $260,000 over arrest by Pomona police.† Los Angels Time January 24, 2014:A4. Accessed April 18, 2014

Number Systems Coursework Example | Topics and Well Written Essays - 1000 words

Number Systems - Coursework Example In this system, 0 is called as the Least Significant Bit (LSB) while 1 is called the Most Significant Bit (MSB). Binary system is the computer language by default because 0 and 1 in computer signify voltage positions of on and off. Hexadecimal system uses base-sixteen system for computing. It has 16 digits but since numbers are only from 0-9, letters are also termed as valid hexadecimal digits (Ratzan 18). As such, letters from A to F are included in hexadecimal system after counting 0-9 where A stands for 10, B for 11 and so on. In this system, one digit is equivalent to 4 bits. Inter-relationship of these three systems is depicted in Appendix 1. When converting from decimal to hexadecimal, the same rule of successive divisions is followed as mentioned above. When reverse is done, same power raising method is used but now with 16 as the base and place values as exponents. In this conversion, the binary digit is grouped in blocks of four, starting from right hand. Additional zeroes are added to the left to complete the grouping. After grouping is completed, corresponding hex digit for binary blocks is noted down from the conversion table. For example, (0010101001)2 comprises of 10 bits. Thus we have to add two additional zeroes to its left to complete blocks of 4. Addition and subtraction of 2’s complement is actually always addition, just the subtrahends are converted to their negative forms when carrying out subtraction. In binary form, leftmost digit 1 represents a negative number while leftmost digit 0 represents a positive number. Let’s have a look at the addition and subtraction of 2’s complement (Finley

Organizational Performance Essay Example | Topics and Well Written Essays - 2000 words

Organizational Performance - Essay Example One of the many personality traits that gauge the suitability of job applicants is the integrity test, which is given to thousands of prospective job seekers with more than 40% of companies in Fortune 100 list indicating to have applied personality tests in gauging the suitability of workers including the CEOs. Moreover, Judge & Lepine noted a close correlation between the big five traits, which are referred to as bright traits considering that each trait resulted in some positive implications and that there was direct evidence linking the traits to social desirability.3 For instance, Judge & Lepine explained that individuals with stable emotions tend to be happier and are usually good job performers than those with unstable emotions.4 Moreover, extroverts tend to have better relationship qualities and higher subjective-wellbeing characteristics. Extroverts are in some cases better communicators, an aspect that is desirable in the workplace where teamwork and collaboration are vital for improved performance. Therefore, considerations for such personality traits draw managers to develop some bias towards individuals with the required traits commensurate with the job at hand. However, Neal et al. reported negative relations between extroverts and personal proficiency in the workplace.5 However, Neal et al. observed that openness had a positive relation to the proactivity of an individual as well as to organizational proactivity. Moreover, the study indicated that the conscience of the individual employee had a strong relation to the individual performance of a task. In other words, the research revealed that people whose conscious state is tuned towards achieving a certain task may perform better than those who are not, while the openness of the individual had bearings on the proactivity of such an individual.

Number Systems Coursework Example | Topics and Well Written Essays - 1000 words

Number Systems - Coursework Example In this system, 0 is called as the Least Significant Bit (LSB) while 1 is called the Most Significant Bit (MSB). Binary system is the computer language by default because 0 and 1 in computer signify voltage positions of on and off. Hexadecimal system uses base-sixteen system for computing. It has 16 digits but since numbers are only from 0-9, letters are also termed as valid hexadecimal digits (Ratzan 18). As such, letters from A to F are included in hexadecimal system after counting 0-9 where A stands for 10, B for 11 and so on. In this system, one digit is equivalent to 4 bits. Inter-relationship of these three systems is depicted in Appendix 1. When converting from decimal to hexadecimal, the same rule of successive divisions is followed as mentioned above. When reverse is done, same power raising method is used but now with 16 as the base and place values as exponents. In this conversion, the binary digit is grouped in blocks of four, starting from right hand. Additional zeroes are added to the left to complete the grouping. After grouping is completed, corresponding hex digit for binary blocks is noted down from the conversion table. For example, (0010101001)2 comprises of 10 bits. Thus we have to add two additional zeroes to its left to complete blocks of 4. Addition and subtraction of 2’s complement is actually always addition, just the subtrahends are converted to their negative forms when carrying out subtraction. In binary form, leftmost digit 1 represents a negative number while leftmost digit 0 represents a positive number. Let’s have a look at the addition and subtraction of 2’s complement (Finley

Human Resource Essay Example | Topics and Well Written Essays - 1500 words

Human Resource - Essay Example Furthermore, more detailed ideas and concepts about the said topic are elaborately obtained from various studies through the use of academic journals. Critical evaluation There is no question about it; sexual harassment is prevalent in diverse parts of the world especially in the workplace. The sad thing about it is the thought that victims have little idea that they were already sexually harassed. One reason may be due to cultural orientation (Poulston, 2008). Some may have different perspective about it (Pierce et al., 2004). This further resulted to situation in which sexual harassment and its definition has not been fully understood by all. It is therefore important to study on this aspect because this can be informative to individuals especially those who have little information about the abusive capacity of those who can impose power over them. It is also important to understand this because sexual harassment has specific undesirable impacts that can eventually result to ineffi cient output in the workplace. Thus, workplace harassment is proven to have negative consequences in an individual and organisation (Bowling and Beehr, 2006; Raver and Nishii, 2010; Hershcovis and Barling, 2010 ). Thus, the human resource department must essentially address this issue in order to ensure efficient output of the human resource. The authors were consistent about their purpose of their paper and that is to outline their position on sexual harassment, how to avoid it in the workplace and the responsibilities of the employers to control this kind of situation. There were various sources employed in the paper and these include those with relevant discussion about the real definition of sexual harassment in the workplace. This makes the paper informative because it tries to inform the readers about the basic forms of sexual harassment in the workplace. Furthermore, more relevant literatures were included in order to justify their points on how to avoid sexual harassment in the workplace especially on the best part that employers can do to protect the human resource. It was also evident in the paper that the authors were able to critically consider various sexual harassment related incidents. From this stand point, it was evidently clear how the authors tried to emphasize the relevance and prevalence of sexual harassment in the workplace. The authors concluded that sexual harassment can represent abuse of power in the workplace. This basically is one of their strong stands on this issue. It is in fact true that through sexual harassment, everyone has the chance to dominate someone through imposition of power based on the definition given by the authors. Unfortunately, they failed to expand on this issue. Even though they are suggesting more important and relevant studies on this part, but they failed to expand or give detailed explanation on this aspect. They failed to provide available literature that could support this claim. Primarily, they have imp arted logical explanation and some relevant statistics about sexual harassment in the workplace but they failed to emphasise how many of them are eventually caused by abusive use of power over the abused or victims. For instance, they pointed out that women are said to be commonly sexually harassed in the workplace. However, there is no clear justification that this result is evident because women are primarily weak in physical strength than men for instance or the latter is more powerful than the former in the

The case of Sara Essay Example for Free

The case of Sara Essay Since Sara is mere two and a half years old, Piaget will immediately respond to the case by stating that the child is still under the so-called sensorimotor stage. At this part of the various cognitive stages in the life of an individual, especially to that of a child, Sara is most expected to acquire the basic learning in life by the utilization of both reflex and motor actions from the body. This general observation can be broken down further into the idea that the child, at such an age, is expected to comprehend that he or she is entirely detached or is set apart and is unique from his or her surrounding environment. That is, the various elements that are located within the child’s environment are learned by the child as objects that remain existent even if these very objects are beyond or are hidden from the primary senses of the child. Hence, Sara is already able to recognize the fact that all of her friend’s toys are separate from her self and that, eventually, she is able to understand that her friend’s toys will always be there albeit they are not in her midst. Since the foundation of learning at this age rests strongly on the sensorimotor stages, it is not surprising to know that the efforts of Sara’s father are ineffective. The primary reason behind this is that mere â€Å"telling† or the act of talking to the child is insufficient. Rather, what must be done is that, in order to modify Sara’s inclination towards taking her friend’s toys, her father should use a frown complemented by either a soothing or a calmed voice as Piaget will suggest. Starting at age four, Sara may be able to better infer the mental states of her friends. The explanation rests on Piaget’s preoperational stage wherein the child is compelled by his assumption that the people around her visualize every situation similar or parallel to his point of view. Hence, Sara, by four, will acquire an increase in the ability to comprehend that how her friends see the world is analogous to how she sees that same world.

The Problem of Youths Education and Socialization :: Teaching Education Research

Philosophic-Methodological and Social-Cultural Factors in the Problem of Youth's Education and Socialization Missing Works Cited ABSTRACT: The socialization of youth is currently in crisis. Education is in crisis across the world. The correlation between socialization and education is a crucial theoretical as well as a practical problem. Schools are the main institution of socialization. Education possesses two different functions: social reproduction and development. The way of life in any concrete society requires stable forms of socialization. The introduction of new generation into the social life—is one of the most ancient and eternal problems of humanity. The topicality of youth's socialization doesn't even grow dim in the present-day conditions but even becomes more acute and problematical character. There are many evidences which prove out it. Don't even remember the notorious problem of  «fathers » and  «children » it`s enough to say that not only in the course of the last decade one of the main institutes of youth's socialization—education—endures deep and protracted crisis. The different levels' instances nearly in all countries are busy now with the search of the ways regarding to the solution of the crisis of education and the increase of the effectiveness of the work with the youth. But the decision of these problems hasn't been found yet (see 1). Here we dwell only on some points which are important for understanding of the essence and necessary for the decision of these problems. In most problems and positions, in which now the processes of education are represented, and it obvious aim, as a rule, it is the development of person. As for the content, it realizes in the study of the bases of the scientific knowledge about the world social invironment, and also at the assimilation of the elementary labour skills, norms and values of the collective activity. However in connection with increase of standard of scientific equipement of life the content`s space of education is filled up more and more with actual scientific information, thus constantly excluding from it other components with persistence. We see 3 problems here, they are the aim, the completeness and the content of education. Let us dwell on them. First of all, we must point out that the institute of the socialization had appeared in our society long before the appearance of the necessity of mastering of the science information. Then socialization evoluated in education. Now they are often heard like the synonyms, as a result of not clear and to wide using of them.

Explanation Of The Poem From Snowbound :: essays research papers

Explanation of the poem from Snowbound The main theme of Snowbound is that no-matter what happens, family will be there to help and comfort. This theme is demonstrated widely throughout the poem and even more so in the last stanza of this excerpt. Another, less prominent, theme of Snowbound is the meaning and involvement of God in the lives of people. The first stanza describes the moment before the storm. â€Å"A chill no coat, however stout, Of homespun stuff could quite shut out,† This stanza begins to set up the obstacle that the family must overcome. When Emerson describes the storm as â€Å"less than treat† and then goes on about the intense cold it brings he also is describing God. God is caring and loving but he is also vengeful and just. The second stanza is about the family preparing for the storm. â€Å"Meanwhile we did our nightly chores,† suggests that they were perfectly calm together, everyone knew what to do and they did it. The third stanza is describing the snowstorm beginning; â€Å"Unwarmed by any sunset light The gray day darkened into night† The forth stanza tells of how the outside looked after two straight days of snow; â€Å" And, when the second morning shone, We looked upon a world unknown,† The fifth stanza is about the family continuing on with there chores after the storm. Despite all that has happened the family still continues on, quite happily as a matter of fact; â€Å"Well pleased, (for when did farmer boy Count such a summons less than joy?)† This stanza also shows how God is good because even after the snowstorm the animals are all still alive. The sixth stanza describes their solitude and isolation from the outside world.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Beyond the circle of our hearth   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  No welcome sound of toil or mirth   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Unbound the spell, and testified   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Of human life and thought outside†   Ã‚  Ã‚  Ã‚  Ã‚   The seventh stanza is when the family makes a fire; â€Å"We watched the first red blaze appear†. Surrounded by snow in all directions, they make a fire witch symbolizes hope. Explanation Of The Poem From Snowbound :: essays research papers Explanation of the poem from Snowbound The main theme of Snowbound is that no-matter what happens, family will be there to help and comfort. This theme is demonstrated widely throughout the poem and even more so in the last stanza of this excerpt. Another, less prominent, theme of Snowbound is the meaning and involvement of God in the lives of people. The first stanza describes the moment before the storm. â€Å"A chill no coat, however stout, Of homespun stuff could quite shut out,† This stanza begins to set up the obstacle that the family must overcome. When Emerson describes the storm as â€Å"less than treat† and then goes on about the intense cold it brings he also is describing God. God is caring and loving but he is also vengeful and just. The second stanza is about the family preparing for the storm. â€Å"Meanwhile we did our nightly chores,† suggests that they were perfectly calm together, everyone knew what to do and they did it. The third stanza is describing the snowstorm beginning; â€Å"Unwarmed by any sunset light The gray day darkened into night† The forth stanza tells of how the outside looked after two straight days of snow; â€Å" And, when the second morning shone, We looked upon a world unknown,† The fifth stanza is about the family continuing on with there chores after the storm. Despite all that has happened the family still continues on, quite happily as a matter of fact; â€Å"Well pleased, (for when did farmer boy Count such a summons less than joy?)† This stanza also shows how God is good because even after the snowstorm the animals are all still alive. The sixth stanza describes their solitude and isolation from the outside world.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Beyond the circle of our hearth   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  No welcome sound of toil or mirth   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Unbound the spell, and testified   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Of human life and thought outside†   Ã‚  Ã‚  Ã‚  Ã‚   The seventh stanza is when the family makes a fire; â€Å"We watched the first red blaze appear†. Surrounded by snow in all directions, they make a fire witch symbolizes hope.

Race and Ethnicity in Childhood Obesity Essay

Many early life risk factors for childhood obesity are more prevalent among blacks and Hispanics than among whites and may explain the higher prevalence of obesity among racial/ethnic minority children. Eliminating racial/ethnic disparities in health and health care is a national priority, and obesity is a prime target. During the last 30 years in the United States, the prevalence of obesity among children has dramatically increased, sparing no age group. Obesity in childhood is associated with adverse cardio-metabolic outcomes such as hypertension, hyperlipidemia, and type II diabetes and with other long-term adverse outcomes, including both physical and psychosocial consequences. By the preschool years, racial/ethnic disparities in obesity prevalence are already present, suggesting that disparities in childhood obesity prevalence have their origins in the earliest stages of life. Several risk factors during pregnancy are associated with increased risk of offspring obesity, including excessive maternal gestational weight gain, gestational diabetes, and smoking during pregnancy, antenatal depression, and biological stress. During infancy and early childhood, rapid infant weight gain, infant feeding practices, sleep duration, child’s diet, physical activity, and sedentary practices are associated with the development of obesity. Studies have found substantial racial/ethnic differences in many of these early life risk factors for childhood obesity. It is possible that racial/ethnic differences in early life risk factors for obesity might contribute to the high prevalence of obesity among minority preschool-age children and beyond. Understanding these differences may help inform the design of clinical and public health interventions and policies to reduce the prevalence of childhood obesity and eliminate disparities among racial/ethnic minority children. Race and Ethnicity in Childhood Obesity Race is a group whose inherited physical characteristics distinguish it from other groups. Races refer to broad division of people based on their biological characteristics such as color of skin, color of hair and their facial features. These differences developed among humans in prehistoric times due to different groups of people developing in different parts of the world isolated from each other. Originally all humans in the world belonged to one of the other of these pure races. However in today’s world it is difficult to find people of that time. Most of the people living now have mixed racial ancestry. Ethnicity refers to the common characteristics of a group of people that distinguish them from most other people of the same society. Ethnicity is based on commonality of ancestry, culture, language, nationality, or religion, or a combination of these things. Biological characteristics that play a part in racial differences may be visible in an ethnic group, but these characteristic do not form a criteria for defining an ethnic group. Although childhood obesity is increasing in all ethnic and racial groups, its prevalence is higher in nonwhite populations. The reasons for the differences in prevalence of obesity among groups are complex, likely involving genetics, physiology, culture, socioeconomic status, environment and interactions among these variables as well as others not fully recognized. The relationship between race and ethnicity in childhood obesity is that obesity disproportionately affects certain minority youth populations. NHANES found that African American and Mexican American adolescents ages 12-19 were more likely to be overweight, at 21 percent and 23 percent respectively, than non-Hispanic White adolescents (14 percent). In children 6-11 years old, 22 percent of Mexican American children were overweight, whereas 20 percent of African American children and 14 percent of non-Hispanic White children were overweight. In addition to the children and teens that were overweight in 1999-2002, another 15 percent were at risk of becoming overweight. In a national survey of American Indian children 5-18 years old, 39 percent were found to be overweight or at risk for overweight. In most of the states examined, blacks had the highest prevalence (number of existing cases in a defined group of people during a specific time period) of obesity, followed by Hispanics, and then whites. Greater prevalence’s of obesity for non-Hispanic blacks and whites were found in the Midwest and South. Among Hispanics lower prevalence was observed in the Northeast compared to other regions. At least three reasons may account for the racial and ethnic differences in obesity. First, racial and ethnic groups differ in behaviors that contribute to weight gain; second explanation may be differences in individual attitudes and cultural norms related to body weight. A third explanation may be differences in access to affordable, healthful foods and safe locations to be physically active; this limited access may negatively impact diet and physical activity levels. An ethnic group as subpopulations is that low -income and some racial and ethnic subpopulations are more likely to suffer from obesity. Inequities in the physical and social environment may contribute to disparities in pediatric obesity, but there is little empirical evidence to date. This study explored whether neighborhood-level socioeconomic factors attenuate racial and ethnic disparities in obesity among youth in the USA and whether individual-level socioeconomic status (SES) interacts with neighborhood deprivation. In addition, although some of the risk factors for obesity are relatively ubiquitous in settings where American children and youth spend their time in the mall or at home, epidemiologic evidence shows that African-American, Hispanic/ Latino, American Indian/Alaska. Native, and Pacific Islander populations and children experiencing poverty are more likely to live in environments with inadequate support for health-promoting behaviors. Assessing the impact of these different environments presents an enormous challenge for tracking progress against obesity in diverse populations. Racial/ethnic minority children bear a disproportionate share of the burden of obesity and its related comorbidities. The degree of obesity also differs among racial/ethnic minority children. Compared to non-Hispanic white children, non-Hispanic black girls and Hispanic boys had almost 2-fold greater odds of being severely obese. The urban populations of the United States are at a higher risk for obesity than their suburban and rural counterparts. The ethnicity of the urban residents plays a factor in their obesity. In the USA the prevalence of overweight among children aged 4–12 years rose twice as fast in Hispanic and African–American groups compared with white groups over the period 1986–1998. The socioeconomic aspect of the urban area neighborhoods is also a larger factor in the obesity of American urban youth. Culture can influence the utilization of health services; affecting the likelihood that childhood obesity can be prevented or effectively treated in specific ethnic groups. Although physical activity is obviously important in energy balance, intensive physical activity interventions in obese children have produced only small changes in body weight, with somewhat greater changes in metabolic and cardiovascular indexes. Obesity is disproportionately prevalent among racial/ethnic minority children and recent trends suggest these disparities are widening. Our findings suggest that modifiable risk factors throughout the life course, including factors during infancy and early childhood, as well as social conditions in childhood and trans-generational obesity, are critical to understanding how disparities in childhood obesity arise. They also imply that efforts to eliminate racial/ethnic disparities in childhood obesity should focus on preventing these early life risk factors within the socio-environmental context in which they occur. Studies of race and health frequently invoke racism, prejudice, and discrimination as possible reasons for high levels of morbidity and mortality among black and among other racial and ethnic minorities. Obesity is highly stigmatized in our society. Overweight and obese individuals are vulnerable to negative bias, prejudice and discrimination in many different settings, including the workplace, educational institutions, and health care facilities and even within interpersonal relationships. Despite the increasing prevalence of obesity, it appears that incidences of weight discrimination are only becoming worse. Obesity now affects one in five children in the United States. Discrimination against overweight children begins early in childhood and becomes progressively institutionalized. Because obese children tend to be taller than their no overweight peers, they are apt to be viewed as more mature. The inappropriate expectations that result may have an adverse effect on their socialization. References Reilly JJ, Armstrong J, Dorosty AR, et al. Early life risk factors for obesity in childhood: cohort study. BMJ. 2005; 330(7504): 1357 http://pediatrics. aappublications. org/content/125/4/686. full Kimbro RT, Brooks-Gunn J, McLanahan S. Racial and ethnic differentials in overweight and obesity among 3-year-old children. Am J Public Health. 2007; 97(2): 298–305 Wang YC, Gortmaker SL, Taveras EM. Trends and racial/ethnic disparities in severe obesity among US children and adolescents, 1976-2006. International journal of pediatric obesity : IJPO : an official journal of the International Association for the Study of Obesity. 2010 Mar 17; http://www. ncbi. nlm. nih. gov/pmc/articles/PMC3835398/ http://www. ncbi. nlm. nih. gov/books/NBK24680/ Puhl, R. M. , Andreyeva, T. , & Brownell, K. D (2008). Perceptions of weight discrimination: prevalence and comparison to race and gender discrimination in America. International Journal of Obesity. doi: 10. 1038/ijo. 2008. 22 http://www. obesityaction. org/educational-resources/resource-articles-2/weight-bias/weight- discrimination-a-socially-acceptable-injustice.