The Persian Gulf War - Free Essay Example

Sample details Pages: 1 Words: 339 Downloads: 3 Date added: 2019/08/16 Category History Essay Level High school Topics: Gulf War Essay Did you like this example? Saddam Hussein, Iraqi leader ordered the invasion and occupation of neighboring Kuwait in early August 1990. Kuwaits leader, Sheikh Jaber al-Ahmad al-Sabah accused Iraq of stealing petroleum through slant drilling. Kuwaiti Foreign Minister Sheikh Sabah al Ahmad al Sabah said Iraq had been pumping oil from Kuwaiti oil fields despite repeated Kuwaiti protests Iraq has a rich record in its violations of Kuwaiti territory, a record supported by facts, he said. (source)Â   Saddam Hussein justified these actions by claiming that Kuwait belonged to Iraq in the first place, and it had unfairly carved out by the League Of Nations, besides he was not willing to stop embezzling petroleum from Kuwaiti and they would shortly attack and invade the land that previously belonged to them. Kuwaiti did not receive the response they expected from Iraq, as a result, Sheikh Jaber decided to raise this dispute to the Arab League. Iraqi Foreign Minister Tareq Aziz Wednesday accused Kuwait in his own letter to the Arab League of deliberately dumping crude on an already saturated world market, causing Iraq a big loss in revenue through the resulting drop in oil prices.The Arab League decided to push the problem to the side and it was remained unsolved for a while. Don’t waste time! Our writers will create an original "The Persian Gulf War" essay for you Create order Many days passed and no progress was made, so Saddam Hussein decided to take the matter into his own hands and plot out an attack. Once Saddam Hussein seized Kuwait it caused an international riot with the United States being the most opinionated. Approximately six weeks after Iraq executed the invasion President George H.W Bush stood in front of Congress to discuss the response the US would have towards the attack. Iraq will not be permitted to annex Kuwait, Bush told the lawmakers in the presence of foreign diplomats, including the Iraqi ambassador. And thats not a threat, not a boast. Its just the way its going to be. (Bush).President Bush sent 430,000 troops to Saudi Arabia to lead the United Nations Coalition and protect Kuwait from attacks made by Iraq.

Life Long Learning for Students with Disabilities Essay...

Providing services for young students with disabilities is not negotiable. This is because, these young learners requires special care and services in their day to day activities. Developmental disability has become a common diagnosis in children these days. This disability starts during a child’s development period and may last for a life time. Special educational programs are available for children with development disabilities. The diagnosis of developmental disabilities can be done at an early age. It is the duty of parents to take their children to a specialist who can help them in their children’s diagnosis. Specialists in healthcares are always ready to help parents in diagnosing developmental disabilities. After the†¦show more content†¦It is funded by the federal government and offers early childhood programs for children with special needs. Many children from lower social economic areas are the most beneficiaries of the Head Start programs. The Head Start program has been giving satisfactory services to children with developmental disabilities. Children with special needs easily adapt compared to adults, therefore, transition and change is not difficult for them. Young students with disabilities are able to learn with the support of their caregivers who are adults. These children with special needs require support from adults in order to achieve the desired developmental changes. Assessment and interventions of children with special needs has its strengths and weaknesses. Children have different development disabilities and skills that are taught to them should vary. One of the strength is that early intervention facilitates a child’s normal growth and they are able to learn skills which they would have never learnt, if not early detected. In order to improve the assessment and intervention programs, teachers and parents should evaluate students growth all the time to determine whether they are improving or not. In addition, to determine whether the intervention program is working for them or it has to be changed. In order to improve the interventions given to children with development disabilities, portfolio assessment is theShow MoreRelatedTeaching Self-Advocacy1240 Words   |  5 PagesTeaching Self- Advocacy When a child has a learning disability it can be overwhelming for the child, because they could be unaware that they have one or even when they find out that they do, some life style changes need to be made. Throughout the learning experience of having an learning disabilities the special education department can teach children of all ages how to become self-advocates for themselves and be able to communicate not only with their parents, but with other peers and teachersRead MoreThe Effects Of Social Emotional On Students At Risk923 Words   |  4 Pagespaper will address the effectiveness of social-emotional learning for students at risk and the importance of learning social-emotional skills in conjunction with the students’ academic education. Although the main focus of this paper is for students who are at risk, this paper also addresses if social-emotional learning is effective for students in general. For this paper, students who are acknowledged as at risk are students with disabilities and health concerns. However, the term risk is definedRead MoreCollege Is A Place For Success1222 Words   |  5 Pagescollege students taking their first steps onto a college campus, they can finally feel the independence that they were looking for. College can be a place for success as well as a place for partying. However, attending college will comes with many struggles. It is right that college is one of the most important parts in people’s life, but it is not easy for everyone. Most of students feel stressed in college because they have to face different varieties of of struggles. For example, some students haveRead MoreAssistive Technology And Eportfolios Can Pair Well Assist Disabled Students795 Words   |  4 Pagespair well to assist disabled students and help create and maintain an environment for learning that will promote respect for and appreciation of human diversity. As time and technology goes on there have been great strides in integrat ing the blind into society on a basis of equality, ensuring full access to information technology and resources. College or university students with disabilities could use the ePortfolio to showcase their characteristics of their learning strengths, styles, and needsRead MoreEducational Needs Of Children With Learning Disabilities Essay890 Words   |  4 PagesEven after a child is diagnosed with a disability, they remain able to improve intellectually and personally. â€Å"Special Education is a specialized area of education which uses unique instructional methods, materials, learning aids, and equipment to meet the educational needs of children with learning disabilities.†(Specialednews, 2009). â€Å"Learning disabilities do not go away — they’re with you for life. That doesn’t mean someone with a learning disability can’t achieve or even be wildly successfulRead MoreWhat Is A Learning Disability?1280 Words   |  6 Pageson a student with learning disabilities that is included in a regular classroom, receives classroom modifications, according to his IEP, and receives additional services offered by resource teachers. What is a Learning Disability? What is a learning disability? A learning disability can be explained in a variety of ways but it deals with the way the brain is wired that may cause a student to have trouble when it is time to process the information need to help them become a successful student (WETARead MoreChildren With Disabilities : Right Vs Wrong1105 Words   |  5 PagesTierra West Children with Disabilities: Right Vs Wrong Tennessee State University â€Æ' Proposed research Topic- Children with disabilities and their education: Right Vs Wrong Research Question-Should children with learning disabilities be allowed in classrooms or should they have their own class with professionally trained special needs teachers Introduction It was stated that not everyone including teachers and students are excited about disabled students being in the mainstream classroom. TheRead MoreEducational Policies For Inclusive Education1701 Words   |  7 Pagesin the quality and amount of education that people with disabilities are receiving compared to their counterparts: Nearly 70% of adults with intellectual disabilities have less than a high school education. Only 15.5% have participated in any kind of post-secondary education. 22.5% of children with intellectual disabilities have had to leave their community to attend school. Two-thirds of school-aged children with intellectual disabilities are segregated in special classes or schools some allRead MoreService Learning Research and Reflection paper1354 Words   |  6 Pagesgovernment mandate, has to provide services for exceptional students. The textbook Human Diversity in Education defines exceptional students as â€Å"those eligible for special educational services† (Cushner, McClelland Safford, 2011). There are several categories for exceptional student but they all fall under the Ability/Disability continuum. Some of the categories for exceptional students are the: intellectually gifted, specific learning disability, emotionally handicapped, hearing impaired, visually impairedRea d MoreEssay Paper for SPE 557 Latonja Newman Grand Canyon University1430 Words   |  6 Pagesï » ¿Ã‚   Disability Brain Research Essay   Latonja Newman   Grand Canyon University: SPE 557                                               Ã‚  Ã‚     Ã‚   In reflection on  neuroscience and the medical brain research study that explains learning disabilities  I found an online article  that is very interesting,  which explains the concept of  research. Researching students with learning disability has become the fore front of how student development and maintain information. According to  research, the goal of this

Korean War free essay sample

Despite the total victory and unconditional surrender in the recent World War II, the Korean War was not along the same lines whatsoever. The Korean War began when the North and South were divided at the 38th parallel; suddenly, the Communist North invaded the south and most of it was consumed except for a final southernmost city. There, General MacArthur was sent my President Truman to Korea for a â€Å"police action. † With U. N advancements up near the Chinese-Korean border, the Chinese sent their own troops to force MacArthur back near the original border lines, where MacArthur called for extra support and was denied. Korea was a different sort of war in numerous ways. To begin, Korea was not to be a major part of the Soviet Communist expansion plan. Stalin originally did not favor invading South Korea but believed that it would be a small step in expanding and that the U. We will write a custom essay sample on Korean War or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page S would not care too much. Having this be the case, no one knew that the war would carry on for years, certainly not the United States. This attack was a surprise for the U. S and Truman responded quickly. This war was again different because the war was supposed to restore the boundaries to the original 38th parallel. Instead, MacArthur was ordered to push into North Korea and the Chinese became engaged in the battle. The move into the North changed the battle grounds of the war. Now, the U. N was not only defending non-Communist South Korea, but also attacking a larger China. Forces being pushed back called for MacArthur to ask for larger scale attacks, even involving nuclear missiles to be used on China. Having deviated from the original plan to this extent, Truman could not continue and needed to say â€Å"no. † This leads to the fact that MacArthur’s claim that â€Å"there is no substitute for victory† was problematic in the case of Korea because victory meant launching a full-out attack on China. The U. S at the time was mainly concerned with the U. S. S. R and not the Chinese. Launching an attack would spring the U. S back into war-mode, which nobody was willing to do at the time. Also, the engagement of war would have probably sprung a war against not only China, but would have also involved the Soviet Union in assisting China, which might’ve ended a disaster for the U. S. Even with the help of newly- founded NATO, many European powers in WWII would not be present in the war against Korea/China/Soviet Union due to still-Reconstruction. This belief that victory needed to be sought after led to MacArthur ranting on the President in public. Even being a great general, Truman had to remove MacArthur from his duties; the nation banded MacArthur as a traitor. Truce was reluctantly discussed momentarily; having more interest in prisoner exchanges, truce discussions were hesitantly discussed and the battle waged and more souls were unnecessarily lost. With the invasion of South Koreans by the North, the Korean War was underway and would prove to be a stalemate between both sides. The Soviet Union did not intend for attacking South Korea to be a major priority in their plans; thus, they did not go â€Å"all-out† in the attack before and after U. S and U. N involvement. Similarity, the U. N originally only wanted to restore the 38th parallel boundary. However, as the war continued, it seemed that victory could only be reached by attacking China, and eventually the Soviet Union as well. With neither side really engaging in full war tactics, neither side also really wanted to declare a truce as well. Battle waged on and the loss of lives was plenty as an armed hostile armistice was loosely formed to â€Å"end† the war.

Tax Reforms in India Since 1991 Essay Example For Students

Tax Reforms in India Since 1991 Essay There have been major changes in tax systems of countries with a wide variety of economic systems and levels of development during the last two decades. The motivation for these reforms has varied from one country to another and the thrust of reforms has differed from time to time depending on the development strategy and philosophy of the times. In many developing countries, the immediate reason for tax reforms has been the need to enhance revenues to meet impending fiscal crises. One of the most important reasons for recent tax reforms in many developing and transitional economies has been to evolve a tax system to meet the requirements of international competition. Indian Criteria There have been a number of attempts at improving the tax system since independence. The principal objective of these attempts has been to enhance revenue productivity to finance large development plans. Although the various tax reform committees considered economic efficiency as one of the objectives, the recommendations do not bear much testimony to this aspect. We will write a custom essay on Tax Reforms in India Since 1991 specifically for you for only $16.38 $13.9/page Order now The recommendations were in keeping with the philosophy of the times. Further, even when the committees did recommend certain measures on efficiency considerations, this was not acted upon if it involved loss of revenues. IMPACT OF TAX REFORMS SINCE 1991 As in other countries, the systemic reforms in the tax system in India in the 1990s were the product of crisis but the reforms were calibrated on the basis of detailed analysis. Tax reform since 1991 was initiated as a part of the structural reform process, following the economic crisis of 1991. In keeping with the best practice approaches, the Tax Reform Committee ( TRC) adopted an approach of combining economic principles with conventional wisdom in recommending comprehensive tax system reforms. There are three parts to it. In the first part, the Committee set out the guiding principles of tax reform and applied them to important taxes namely, taxes on income and wealth, tariffs and taxes on domestic consumption. The first part of the final report was concerned mainly with the much-neglected aspect of reforms n administration and enforcement of both direct and indirect taxes. The second part dealt with restructuring the tariff structure. In keeping with the structural adjustment of the economy, the basic principles taken in the recommendations were to broaden the base, lower marginal tax rates, reduce rate differentiation, and undertake measures to make the administration and enforcement of the tax system more effective. The reforms were to be calibrated to bring about rev enue neutrality in the short term and to enhance revenue productivity of the tax system in the medium and long term. The overall thrust of the TRC was to (i) decrease the share of trade taxes in total tax revenue; (ii) increase the share of domestic consumption taxes by transforming the domestic excises into VAT and (iii) increase the relative contribution of direct taxes. The important proposals put forward by the TRC included reduction in the rates of all major taxes, viz. customs, individual and corporate income taxes and excises to reasonable levels, maintain progressivity but not such as to induce evasion. The TRC recommended a number of measures to broaden the base of all taxes by minimizing exemptions and concessions, drastic simplification of laws and procedures, building a proper information system and computerization of tax returns, and a thorough revamping and modernization of the administrative and enforcement machinery. It also recommended that the taxes on domestic production should be fully converted into a value added tax, and this should be extended to the wholesale level in agreement with the states, with additional revenues beyond the post-manufacturing stage passed on to the state governments. In the case of customs, the TRC recommendations were the weakest. The TRC recommended tariff rates of 5, 10, 15, 20, 25, 30 and 50 to be achieved by 1997-98. The tariff rate was to vary directly with the stage of processing of commodities, and among final consumer goods, with the income elasticity of demand (higher rates on luxuries). Implementation of reforms since 1991 The government accepted the recommendations of the TRC and has implemented them in phases. Although it did not entirely follow the recommendations and s yet to implement many of the measures to strengthen the administration and enforcement machinery, most of the recommendations have been implemented. It must also be noted that the pace and content of reforms have not been exactly true to TRC recommendations. As regards the personal income taxes, the most drastic and visible changes have been seen in the reduction in personal and corporate income tax rates. In the case of personal income taxes, besides exemption, the number of tax rates has been reduced to three and the tax rates were drastically reduced to 10, 20 and 30 per cent. At the same time, the exemption limit was raised in stages to Rs 50,000. Combined with the standard deduction, a salaried taxpayer up to an income of Rs 75,000 need not pay any tax. In addition, saving incentives were given by exempting investment in small savings and provident funds up to a specified limit. Attempts have also been made to bring in the self-employed income earners into the tax net. Every individual living in large cities covered under any of the specified conditions (ownership of house, cars, membership of a club, ownership of credit card, foreign travel) is necessarily required to file a tax return. .u371e3729256d4468a82786c07023b43e , .u371e3729256d4468a82786c07023b43e .postImageUrl , .u371e3729256d4468a82786c07023b43e .centered-text-area { min-height: 80px; position: relative; } .u371e3729256d4468a82786c07023b43e , .u371e3729256d4468a82786c07023b43e:hover , .u371e3729256d4468a82786c07023b43e:visited , .u371e3729256d4468a82786c07023b43e:active { border:0!important; } .u371e3729256d4468a82786c07023b43e .clearfix:after { content: ""; display: table; clear: both; } .u371e3729256d4468a82786c07023b43e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u371e3729256d4468a82786c07023b43e:active , .u371e3729256d4468a82786c07023b43e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u371e3729256d4468a82786c07023b43e .centered-text-area { width: 100%; position: relative ; } .u371e3729256d4468a82786c07023b43e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u371e3729256d4468a82786c07023b43e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u371e3729256d4468a82786c07023b43e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u371e3729256d4468a82786c07023b43e:hover .ctaButton { background-color: #34495E!important; } .u371e3729256d4468a82786c07023b43e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u371e3729256d4468a82786c07023b43e .u371e3729256d4468a82786c07023b43e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u371e3729256d4468a82786c07023b43e:after { content: ""; display: block; clear: both; } READ: Julius Caesar Essay PaperEmpirical evidence shows that this drastic reduction in the marginal tax rates has improved the compliance index significantly2. Thus, revenues from personal and corporate income taxes have shown appreciable increases after the reforms were initiated in spite of the fact that the rates of tax have been reduced significantly. Voluntary disclosure scheme to allow a one time amnesty to tax defaulters by paying the necessary tax was introduced in 1997-98. In the case of corporate income taxes, the rates were progressively reduced on both domestic and foreign companies to 35 per cent and 48 per cent respectively. The dividend tax at the individual income tax level has been abolished. However, very little has been done in terms of broadening the base of corporation tax. In fact, besides depreciation allowances and exemptions for exporters, generous tax holidays and preferences are given for investment in various activities (housing, medical equipment, tourism, infrastructure, oil refining, free trade zones, software development, telecommunication, sports etc. ). Consequently, the tax base has not grown in proportion to the growth of corporate profits. As many corporate entities took generous advantage of all these tax preferences, there were a number of â€Å"zero-tax† companies. To ensure minimum tax payments by them, a Minimum Alternative Tax (MAT) was introduced in 1997-98. In the case of tariffs, there has been a drastic reduction in both the average and peak tariff rates. In 1990-91, the unweighted average nominal tariff was 125 percent and peak rate was 355 per cent. These were progressively reduced over the years. The peak rate of import duty in 1997-98 was 40 per cent and the average rate of tariff is just about 25 per cent. It is proposed to reduce the tariffs further to the levels prevailing in the South-East Asian countries in the next five years. In terms of rate differentiation, the number of tax rates continues to remain high. While in the initial years, there was an attempt to reduce the rate differentiation, in more recent years, the variations have, in fact, increased. Again, the pattern of tariffs with the rates varying with the stage of processing has resulted in very high incentives given to the assembly of consumer durables and luxury items of consumption. There has been a considerable simplification and rationalization of union excise duties as well. Besides reduction in the number of rates, the tax has been progressively converted from a specific into ad valorem levy in respect of the majority of commodities. The facility of providing credit on input taxes under the MODVAT( modified value added tax ) too has been progressively extended to a larger number of commodities. As of now almost 80 per cent of the goods covered under excise duties are provided with the MODVAT facility. The base of the tax was broadened by removing the exemptions and levying excise duty at the lowest rate (8 per cent). There has also been a simplification of the tax on the small-scale sector. As the government realized that there was considerable misuse, availability of MODVAT credit was reduced to 95 percent instead of 100 per cent. Another important change that has been brought about since 1991 is the introduction of a selective tax on services. The constitution does not assign this tax base specifically either to the centre or the states. However, the central government by invoking residuary powers has introduced a tax on services since 1994-95. Beginning with three services (telephones, non-life insurance and stock brokerage), the base of the tax has been broadened to cover a large number of services such as transporters, car rentals, air travel agents, architects, interior designers, management consultants, chartered accountants, cost accountants, company secretaries, credit rating agencies, market research agencies, underwriters, private security/detectives, real estate agencies and mechanized slaughter houses. There have been significant attempts to improve the administration and enforcement of the tax as well, though progress in actual implementation has not been commensurate. Besides amnesties given from time to time, efforts have been made to reduce arrears by introducing simplified assessment procedures. A large number of pending cases in courts have been decided through out of court settlements. There have also been attempts to establish special tax courts to deal exclusively with tax disputes. With the assistance of the Canadian International Development Agency (CIDA), the government has started an ambitious programme of computerizing tax returns and building a management information system. Revenue implications of reforms The economic crisis of 1991 resulted in a significant decline in revenues. Although the tax reforms were intended to be a revenue neutral exercise, the natural consequence of a significant decline in tax rates was to reduce revenues. As there was no commensurate increase in the tax base, the revenue naturally showed a declining trend. .u93d324293aa80fcc966bf732114abcb5 , .u93d324293aa80fcc966bf732114abcb5 .postImageUrl , .u93d324293aa80fcc966bf732114abcb5 .centered-text-area { min-height: 80px; position: relative; } .u93d324293aa80fcc966bf732114abcb5 , .u93d324293aa80fcc966bf732114abcb5:hover , .u93d324293aa80fcc966bf732114abcb5:visited , .u93d324293aa80fcc966bf732114abcb5:active { border:0!important; } .u93d324293aa80fcc966bf732114abcb5 .clearfix:after { content: ""; display: table; clear: both; } .u93d324293aa80fcc966bf732114abcb5 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u93d324293aa80fcc966bf732114abcb5:active , .u93d324293aa80fcc966bf732114abcb5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u93d324293aa80fcc966bf732114abcb5 .centered-text-area { width: 100%; position: relative ; } .u93d324293aa80fcc966bf732114abcb5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u93d324293aa80fcc966bf732114abcb5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u93d324293aa80fcc966bf732114abcb5 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u93d324293aa80fcc966bf732114abcb5:hover .ctaButton { background-color: #34495E!important; } .u93d324293aa80fcc966bf732114abcb5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u93d324293aa80fcc966bf732114abcb5 .u93d324293aa80fcc966bf732114abcb5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u93d324293aa80fcc966bf732114abcb5:after { content: ""; display: block; clear: both; } READ: Antigone by Sophocles is one of the most distingui EssayThus, the tax-GDP ratio, which was over 16 per cent in 1990 91, declined sharply to less than 14 per cent in 1993-94. Although thereafter there has been some improvement, it still remains less than 15 per cent and this remains a matter for concern (India 1994). Thus, the reforms in the Indian context have in fact, caused an immediate loss of revenues, though in the next few years, they are likely to reach pre-reform levels. Interestingly, in spite of significant reductions in the rates of both individual and corporate income taxes, the revenues have shown a significant increase. The share of revenue from direct taxes showed a significant increase as a proportion of GDP as well as total tax revenue. The contribution of revenue from direct taxes, which was less than 14 per cent in 1990-91, increased sharply to 24 per cent in 1997-98. However, it is not clear to what extent the increase in revenue productivity is due to increase in public sector wages following the implementation of pay commission recommendations, how much of this is attributable to better compliance arising from lower marginal tax rates and how much due to administrative measures. The decline in the tax-GDP ratio since the reforms were initiated has to be attributed to lower yield of indirect taxes. Naturally, some reduction in customs revenue was only to be expected as the prevailing tariffs were extremely high and had to be drastically reduced. For the same reason, the reforms in excise duties were to be calibrated to compensate revenue loss from import duties. This, however, did not happen and in fact, the revenue from union excise duties showed a drastic decline. Analysis shows that the revenue from import duties as a ratio of GDP declined by 1. 3 percentage points from 3. 9 per cent in 1990-91 to 2. 6 per cent in 1997-98. However, decline in the revenue from excise duties was faster, by 1. 5 percentage points from 4. 6 per cent to 3. 1 per cent during the same period. Consequently, the share of excise duties in total revenue declined by about 7 percentage points (from 28 to 21 per cent) as compared to a 6 percentage point decline in the share of customs (from 24 to 18 per cent). Significant improvements in the tax ratio, therefore, have to come from improvement in the revenue productivity of domestic indirect taxes. The continued heavy reliance on import duties as a source of revenue rather than as an instrument of protection is an issue that merits some discussion. It has been pointed out that the central government does not have the incentive to raise revenues from the taxes that are shared with the states. According to the existing intergovernmental fiscal arrangement, the central government should share 87. percent of the net collections from personal income tax and 47. 5 per cent of gross revenues from union excise duties with the states. This is alleged to have created a moral hazard problem and it is stated that the central government concentrates on those taxes which are not shared. Consequently, while the share of revenues from the taxes that are shared with the states have declined, the revenues from the sources that are not shared have shown a ste ady increase. Conclusion After eight years of tax reform, as already mentioned, a number of disquieting features in the tax system still remain. Improving the productivity of the tax system continues to be a major challenge in India. The tax ratio is yet to reach the pre-reform levels. The most important challenge in restructuring the tax system in the country is to evolve a co-ordinated consumption tax system. Development of dual VAT – a manufacturing stage VAT by the centre and a consumption type destination based retailed stage VAT by the states is a solution, which needs to be progressively applied. However, neither the centre nor the states have made appreciable progress in this regard. To achieve this, in the case of the centre, the excise duties should be levied entirely as ad valorem levies. The rates should be rationalized into a maximum of two and tax credit should be provided on a systematic basis. For this, developing a proper information system is imperative. At the state level, transforming the state taxes into VAT has to be calibrated even more carefully. A major difficulty in evolving a destination based retail stage VAT at the state level arises from the fact that the states do not have the power to levy tax on services. As mentioned earlier, the states can levy sales taxation of only goods. Taxation of services is not assigned to either the centre or the state, but the former levies taxes on selected services based on power to levy taxes on residual items. Proper levy of goods and services tax would, therefore, require an amendment of the Constitution. The central government can use this as a leverage to persuade the states to reduce and eventually eliminate the taxation on inter-state sales so that a levy of destination based VAT becomes a reality.

Film by Bahz Luhrmann Essays

Film by Bahz Luhrmann Essays Film by Bahz Luhrmann Paper Film by Bahz Luhrmann Paper Essay Topic: Fear Of Flying Baz Luhrmann uses a number of techniques in mise en scene in the film, romeo and juliet to help the audience understand the story. The first scene brings us a news reporter placed within a television set. This suggests to us that this version of Romeo and Juliet will be more modern than most of Shakespeares Medieval plays. The reporter reads the prologue, which summarizes the entire situation this leads us to believe that everything has already happened and will be experienced in flashbacks. Afterwards, an extremely long shot of the city of Verona appears, first of all focusing on a statue of Christ in a defeated and downtrodden stance, telling us that perhaps religion has been betrayed or forgotten, and that maybe difference in religious beliefs is at the heart of the dispute. The camera zooms in and out of different sections of the shot, making it hard for ones eyes to settle on one particular aspect of it. Two identical towers are featured in the middle of the city, one belonging to the Montagues, the other Capulets. The towers indicate that the two families are both equal in status. We see various advertisements on other large buildings, belonging to either of the two families, and so this gives us an idea that in their feud, they are monopolizing and dividing the city. Another long shot of the city from a helicopters point of view shows us the immense size of the city, and so the extent of the impact that the ancient grudge is wreaking upon it. : Freeze-frames introduce the main characters soap-opera style in the opening sequence, which show us whos going to be important in the story. Luhrmann has decided that this is a more effective way of introducing the characters rather than gradually through the dialogue, as it will take the strain from the audience for trying to learn the characters names and roles from the Shakespearean language used in the script. The characters are dressed wealthily which also gives a clue towards their high status. A frantic orchestral melody is used as background music to help create a tense atmosphere for the audience, and a powerful, booming voice summarizes again the situation of Romeo and Juliet. This focuses on the tragic side of this love story, rather than the romantic. In the next scene, the tension is suddenly broken as we are shown a cheerful medium shot of the Montague boys. We know automatically who they are automatically from the visual clues that are left, for example, the Montague tattoo on the back of one of the characters heads, and the close-ups on the cars MON 005 number plate which states clearly who they are. A medium shot is used to display the Montagues brightly-coloured Hawaiian-style shirts, and their car which is also a cheery yellow. These colours reflect the Montagues playful, childish and fun-loving nature. During the scene, non-diegetic hip-hop music compliments their wild behaviour to justify their joyful attitude and their tendency to be loud and outgoing. Also, it is an unexpected contrast to their immense skyscraper that would lead us to believe that they may be high-classed businessmen rather than carefree youths. Now, the Montague boys arrive at a petrol station. We see the Capulets vehicle also pull in nearby, the engine revving which gives a sense of the Capulets violent nature. We hear a short guitar melody, which mimics the music in a lot of traditional Western films, and this gives us a feel for the familys sly and sinister nature. A close-up shot of a Capulets metal-heeled shoes, which also link to the Western genre, emerging from the car and extinguishing a cigarette further increases their sense of anonymity and potential danger. We see that the way the Capulets are dressed contrasts greatly with the Montagues attire instead of casual, brightly-coloured clothing, they are wearing classier, more formal garments, in darker colours such as blues and blacks with an abundance of religious references. This allows the two families to be easily visually distinguished from one another, and also indicates their differences which might be another reason for their conflict. It shows that they are more serious and ominous than the light-hearted Montagues. When the Montagues discover the Capulets presence, they begin to panic. A Capulet, Abra, intimidates them by flashing his metal teeth at them, which has the word SIN engraved on them, and hisses ferociously perhaps being compared to an animal like a snake, which is also sly and sinister. This shows us that he feels that hes a bad boy, and is shown as an extreme close-up to make it more intense. The Montagues begin to mock him afterwards, but Abra spots this in the side-mirror of his car and consequentially, is further enraged. The camera closes up on the petrol stations sign swinging in the breeze, which reads Add more fuel to your fire this is a metaphor which implies further provoking someone in a feud or bad situation and silence ensues, which suggests the calm before the storm, building a suspenseful atmosphere. It is also exactly what happens later on in the scene. Then Tybalt, a Capulet, returns to find the Montagues. He lights a cigarette, which shows his tendency towards being a daredevil and his fearlessness, disregarding the danger of igniting anything in a petrol station. He questions the Montagues, being mocking in his polite manner, and then raising his voice to shout. He and Benvolio then face each other, and reveal the butts of their guns, which have their family emblems inscribed on them. The emblems themselves show that again their families are both equal in status and so have similar weapons. Tybalt has two guns, which suggests his violent attitude, and also sport images of Christ. In the next scene, the tension erupts into a full-blown brawl, with Tybalt in particular showing off his moves, being more inclined to violence than the Montagues, and it also shows that he is initiating the fight. A low-key non-diegetic bass melody in this scene builds tension and suspense, a sense of dread and the feeling that something worse is brewing just under the surface of this heated situation. Luhrmann adds diegetic sounds such as Tybalts swift spinning motions making a whirlwind sound, which shows his skilful precision at movement, but at the same time sounds like a cats growl (Tybalt is introduced as the Prince of Cats in a freeze frame earlier in the scene). Finally, the bass background music surmounts to a crescendo, and the Montagues escape the Capulets, and we see Benvolio fleeing past a heavy traffic jam outside the petrol station as Tybalt shoots at him. It is a medium long shot of the street and shows that in their disagreements, the two families are causing chaos in the city and preventing people from living their everyday lives in this example blocking the roads for the publics fear of flying bullets. Tybalt drops his cigarette on the petrol-soaked ground in the station and thus it ignites and a tumult of fire erupts the connotations behind the sheet of flames suggests burning rage, and that this conflict will unfold into something more extreme later on.

Jedi and Darth Vader Essay

Jedi and Darth Vader Essay Jedi and Darth Vader Essay Cooley, Tauri Professor O’seland Freshman Comp. 1113 20560 Popular Culture Paper November 19th, 2013 Popular Culture: The Ultimate Bad-Ass Anakin Skywalker is a nine-year-old boy and slave on a remote desert planet who gets his lucky break when Jedi Master Qui-Gon Jinn discovers that the Force is unusually strong with him. He was believed to be the ‘Chosen One’ spoken of in the Jedi’s prophecies. It was said that he would restore balance to the Force of the Galaxy, and ultimately rise as a hero far more powerful than any Jedi before him. After winning his freedom, the young boy makes the challenging choice to train as a Jedi, even though it means leaving his mother and home planet behind him. He is young, auspicious, and vulnerable. We are rooting for him. It is the very fact that Anakin once was the protagonist and groomed-to-be-hero that makes it even more devastating when he finally succumbs to the dark side. We feel the loss, and even Kenobi’s pain, when master and apprentice are forced to duel in Episode III. â€Å"You were the chosen one!† Kenobi cries, after he has cut Anakin’s limb and brought him to the ground. Anakin clings to the edge of the sand with the one arm that he has left, spitting and bitter, as he slides toward the lava. â€Å"You were my brother, Anakin. I loved you†¦Ã¢â‚¬  When the flames catch his clothes and quickly begin to consume him, Kenobi can only watch in horror with a tortured expression on his face, before leaving his former friend to burn. To this very day, it is one of the most haunting scenes that I have ever seen. Of course, this is all build-up. Technically Anakin Skywalker is not his full-fledged villain self- that is, he does not become Darth Vader- until the end of episode III, and he really doesn’t assume the presence until episode IV. And while Vader’s motive (power lust) is hardly new, the rich drama informed by his backstory is: in episode VI we see him do battle, not just against Luke Skywalker, but within himself. What is left of Anakin Skywalker, a human being and Lukeâ€⠄¢s father, acts to save his child’s life at the price of his own. Here is another reason for Vader’s epic and unrivaled antagonist saga: he is a redeemed villain by the story’s end. Even from his very first appearance in George Lucas’s esteemed â€Å"Star Wars† saga in 1977, Darth Vader has been making an incredible impression on audiences across the globe. Vader is one of the greatest known villains to ever hit the big-screen, and he does so with tremendous style and class. He is revered and recognized villain who everyone has heard of and is at least vaguely acquainted with, regardless of their age or gender- and remains one of the most notable popular culture icons in the world- still to this day. Today, thanks to social media and the Internet, Darth Vader is only becoming more celebrated. With dozens of hysterical viral sensations made in his honor, such as â€Å"The Force† Volkswagen Super Bowl commercial featuring a little boy who dre sses as Darth Vader, Weird Al Yancovik’s â€Å"Star Wars Rap,† and the famous spoof video on YouTube called â€Å"Hitler versus Darth Vader: Epic Rap Battle,† everyone should be familiar with the ‘Dark Father’ now, if they weren’t before. He even has his own line of Angry Birds (I’m a little embarrassed to admit that I own one.) How many villains do you know of that have their own Angry Bird modeled after them? I think it’s safe to say that Vader’s franchise is only growing. So, why is it that everyone continues to regard Darth Vader with such awe and admiration, even after all of these years? What immediately stands out about Darth Vader is the tremendous amount of back-story that we receive. Each antagonist needs their own history, motivation and conflict; that is what makes their stories compelling, relatable, or even pitiable. A well-developed villain can make the audience sympathetic

Why dose the united states have an inconsistent policy in the middle Essay

Why dose the united states have an inconsistent policy in the middle east - Essay Example The long standing conflict between Israel and Palestine has been one of the defining factors of how the US relates with the other countries in the Middle East. The close relationship between the US and Israel started back even before the State of Israel was created in 1948. From the very beginning the US was in support of the Jews returning to their Biblical ancestral Land. From relationship led to many missionaries from the US flocking into the Middle East, with their main objective to convert the Muslim population to Christianity. However, it was not very easy converting the die-hard Muslims, and the policy of the western missionaries turned to the creation of educational programs. As a result numerous American colleges were set up in Arabic cities such as Cairo, Istanbul and Beirut. The missionaries in these countries did manage to make lasting impressions on modernization, education and healthcare in the countries where they had operations. The institutions were used a means of p reaching western democracy to what the US viewed as aristocratic systems (Covarrubias and Lansford 178). However, the US was also ready to go against its democracy teachings by imposing its interests on the people, and when they defied they were labeled anti-reformist and dictatorial. The US policies on terrorism are also quite inconsistent. The country has been very vocal in demonizing the terrorist activities of extremist groups based in the Arab world. Its official policy on terrorism is to denounce it with as much force and valor as possible. However, there are times when the country has gone against its own anti-terrorism policies by carrying out terrorist attacks in Iraq and Afghanistan. The US waged a War against the two countries in a bid to stamp out terrorism and secure the freedom of the oppressed Muslims on these countries. However, instead of