Legalizing Physician Assisted Suicide

As I stand in front of you, my thoughts go to thousands of patients in the world today that are undergoing intense suffering and tormenting experience for they have been denied to exercise that one great decision regarding their life. My thoughts also go towards hundreds of medical practitioners charged with the responsibility of caring for such patients. To what length should I go to save this patients life? For how long can this patient hold on to life and is the pain worthy it? It is more than certain that almost each and every medical practitioner has ever mulled over these two questions alongside many others. In the same breath he or she has also thought of the ethical dilemma involved should a rash decision be made on the issue. The debate on whether physician assisted suicide should be legalized has raged on for sometime now and has taken an emotion twist (Cook, Earleen H., 1982). It is my opinion that this debate should be put to rest. A look at the positive side of legalizing physician assisted suicide leaves no doubt that it is the only way to go. It is the only way to relieve a patient who is undergoing a moment of immeasurable suffering and whose end is certainly nigh (Beauchamp, T.L., 1989). There are a number of reasons why physician assisted suicide should be legalized. The most basic reason is mercy .As human beings, we are endowed with loads of emotions and a conscience that cannot allow us to sit back and watch as our beloved ones wallow in a miasma of suffering, especially when we have the ability to end such suffering. It hence would be inhumane to watch as patients undergo a slow and painful death. Secondly, we talk abut individual rights and freedom, what more freedom would there be than allowing a patient to make that crucial decision in determining his/her hour of death and quell the bouts of pains tormenting him her. Finally, the huge cost of maintaining life in the face of sure death cannot be rationalized. Why should we spend millions in taking care of people in a vegetative state while million others are dying due to lack of basic drugs? (Kenneth Cauthen, 1998) The opponents of legalizing suicide are only afraid of change. Their arguments do not hold any water. They talk of difficulties in regulation, sanctity of life and further state that sometimes miracles do happen. These arguments are just but empty words and cannot be compared to the suffering our beloved ones go through as they try to grapple with the last painful moments of their lives. It is the high time that bold steps are taken. It the time to bend the Hippocratic oath, at least for a just cause. It is the time to â€Å"change the rules† as Jack Kevorkian, an American pathologist and the pioneer of the latest debate of legalizing physician-assisted suicide, puts it. (Ed Newman, 1996) References Ed Newman, 1996. Making the final choice: Should physician-assisted suicide be legalized? Truth seeker. Retrieved on 03/11/07 from http://www.banned-books.com/truth-seeker/1994archieve/121-5/ts215m.html Beauchamp, T.L., 1989, â€Å"Suicide in the Age of Reason,† in Suicide and Euthanasia: Historical and Contemporary Themes, ed. B.A. Brody (Dordrecht: Kluwer Academic Publishers. Cook, Earleen H., 1982.  Euthanasia and the right to die:   the medical and legal viewpoint.   Monticello, IL:   Vance Bibliographies.

Tax and Central Excise

ICWAI Objective Type questions and Answers on Indirect Tax 1. Multiple Choice Questions (1) Excise duty can be levied on those goods which are a) Manufactured in India b) Sold in India a) Removed from the factory b) None of the above (2)Dutiable goods means a) Goods are subject to Central Excise duty b) Goods which are exempted from excise duty c) Non excisable goods d) Goods not at all mentioned in the Central Excise Tariff (3)Place of Removal under Central Excise means a) Removing the goods from the place of distributor b) Removing the goods from the place of customs station c) Removing the goods from the place of factory ) None of the above (4)Non-Dutiable goods means a) Name of the product not mentioned in the Tariff Act b) Name of the product mentioned in the Tariff Act c) Name of the product mentioned in the Tariff Act with the Rate of Duty d) Name of the product mentioned in the Tariff Act with the Zero Rate (5)Payment of Central Excise Duty depends up on a) Removal goods from the place of removal b) Manufacture of goods in the factory c) Deemed manufacture of goods d) Removal goods for branch transfer (6)The excise duty on alcoholic goods manufactured by the manufacturer is payable to a) State Government ) Central Government c) Corporation d) Local authority (7)Which of the following duties is covered under the First Schedule of the Central Excise Tariff Act? a) Basic Excise duty b) Special Excise Duty c) Additional Excise Duty d) Education Cess (8)Which of the following duties is under the purview of the State Government? a) Central Excise duty b) Customs duty c) Service tax d) VAT (9)Which are the goods still under the physical control? (a)Plastic products (b)Cigarette products (c)Apparel products (d) Glass products (10) At the time of manufacture of product X attracts 14% BED.At the time of removal the rate of duty is 8%. Which is the duty attracts for the product X a) 14% b) 8% c) 11% (Average) d) Zero (Because the rate has changed) Answer: (a) (a) (c) (d) (a) (a) (a) (d) (b) (b) 2. Fill in the Blanks 1) Central Excise duty can be levied at the time of 2) Goods at the time of manufacture, not mentioned in the Central Excise Tariff Act, can be called 3) Central Excise Tariff Act, 1985 containssections 4) Goods are classified under Central Excise Tariff Act based on theof Nomenclature havingdigit classification 5)The goods included in theSchedule of Central Excise Act are same as those on which excise duty is payable under section 4A of the Act. 6) Goods at the time of manufacture, mentioned in the Central Excise Tariff Act, can be called 7) Goods are classified under Central Excise Tariff Act based on thesystem 8) There are Chapters under the Central Excise classification 9) Labelling and relabelling comes under 10) Service tax came into force fromFinance Act Answer: Manufacture of goods in India Non excisable goods 20-sections Harmonized System Eight Third. Excisable goodsHarmonized System of Nomenclature 96 chapters Third Sch edule of Central Excise 1994 3. Say Yes or No, Give Reasons All goods manufactured are subject to central excise duty. All Excisable goods are dutiable goods No duty can be levied if the goods manufactured by the manufacturer is not movable but marketable Goods has been defined in the Central Excise Act Manufacturer includes deemed manufacturer There is no difference between levy and collection 7) Duty can also be collected even if the goods are non-excisable at the time of manufacturer, but are excisable at the time of removal of goods from the place of removal.Duty rates are specified in the Central Excise Act, 1944 Central Excise Duty Rate is indicated against each tariff item and not against heading or sub-heading. Manufacture includes any process incidental or ancillary to the completion of a manufactured product. Marketability is essential to levy the central excise duty 12) Goods mentioned in the First Schedule or Second Schedule to the Central Excise Tariff Act, 1985 are cal led non-excisable goods. Manufacturer is not defined under Central Excise Tariff Act. 14) Brand name owner is a manufacturer even though under contract a third party completely manufactures the productClassification is irrelevant, since all products attract 14% duty Circulars can be issued by the Government of India Answer: 1) No. Goods manufactured in India may be excisable goods or non-excisable goods. No central excise duty, if the goods are non-excisable. No. Excisable goods may be dutiable or non-dutiable goods. 3) Yes. No duty can be levied if the goods manufactured by the manufacturer is not movable but marketable as per the decision of the Supreme court of India in the case of Union of India v Delhi Cloth and General Mills Ltd. No.The term goods has not been defined in the Central Excise Act, 1944. Yes. Manufacturer includes deemed manufacturer 6) No. The term â€Å"LEVY† means imposition of tax/duty. Collection of duty is postponed to the stage of removal of goods. [ Rule 4 of the Central Excise Rules, 2002] 7) No. Duty can not be collected if the goods are non-excisable at the time of manufacture, but are excisable at the time of removal. No. Duty rates are specified in the Central Excise Tariff Act, 1985. Yes. Duty Rate is indicated against each tariff item and not against heading or sub-heading. 10) Yes.Manufacture includes any process incidental or ancillary to the completion of a manufactured product. Yes. Marketability is essential to levy the central excise duty. 12) No. Goods mentioned in the First Schedule or Second Schedule to the Central Excise Tariff Act, 1985 is called excisable goods. 13) No. The term manufacturer has been defined under section 2(f) in the Central Excise Act, 1944. The definition under section 2(f) is not exhaustive but inclusive. 14) No. Brand name owner is not a manufacturer even though under contract a third party completely manufactures the product.No. Classification is relevant, even though all products attrac t 14% duty. No. Circulars can be issued by the Central Board of Excise and Customs (CBEC). 4. Multiple Choice Questions (1) As per Rule 15 the Central Excise Rules, 2002, the option of paying duty is available to those manufacturers who manufacture (a)Aluminium circles (b)Plastic Products (c)Gold Products (d) Agriculture Products (2) Goods specified under Standards of Weights and Measures Act, 1976 as well as in the notification issued by the Government of India along with rate of abatement can be assessed under a) Maximum Retail Price (b) Transaction Value (c) Retail Price (d) Whole Sale Price (3) Captively Consumed Goods means (a) Goods manufactured and consumed with in the factory (b)Goods manufactured (c) Goods purchased and used in the factory (d) Goods received from branch (4) Interconnected undertakings means (a) Head office and Branch office (b) Holding and subsidiary companies (c) Group of companies (d) Companies under the same management (5) Which one of the following will come under the Specific Rate of Duty? (a)Cigarette product (b) Wood product (c)Plastic product d)Diesel product (6) What percentage should be added to the cost of production in the case of captive consumption? (a) 15% (b) 10% (c) 0% (d) 20% (7) MRP product Assessable value will be calculated as (a)Transaction basis (b)MRP less abatement (c) Percentage of tariff value (d)None of the above (8) Which one of the following will form part of transaction value (a) Transportation charges from the place of removal to the place of buyer (b) Transportation charges from the place of factory to the place of branch (c) Transportation charges from the place of distributor to the place of buyer d) Transportation charges from the place of buyer to any other place (9) Assessable does not include one of the following (a) Cost of material (b) Cost insurance (c) Cost of transportation (d) Interest on delayed payment (10) As per Rule 10 of the Central Excise Valuation Rules, the concept of interconnecte d undertakings means (a) Associate companies (b) Group companies (c) Holding and Subsidiary companies (d) None of the above Answer: (1) (a) (2) (a) (3) (a) (4) (b) (5) (a) (6) (b) (7) (b) (8) (b) (9) (d) (10) (c) 5. Fill in the Blanks 1) Specific Duty means duty is payable based on the____________and__________by the assessee (2) Provisions under section 4A have___________effect over section 4 of the Central Excise Act (3) Production 1500 units, quantity sold 510 units @ 250 per unit, 840 units @ 200 per unit, sample clearances 35 units and the balance 150 units are in stock. Hence, the assessable value is Rs. _________ (4) Excisable goods consumed within the factory for the manufacture of final product is called___________ (5) X Ltd (Holding Company) sold goods to Y Ltd (Subsidiary Company) at Rs. , 00,000. In turn Y Ltd sold goods to Z Ltd (unrelated person) at Rs. 1, 10,000, then the assessable value in the hands of X Ltd________. (6) Assessable in case of captive consumption is t he cost of production plus_______ (7) The transaction value cannot be considered as assessable value if, any one or part of the conditions____________. (8) MRP provisions are not applicable for packaged commodities meant for________. (9) Compound Levy Scheme is an___________schemes. (10) Dharmada Charges recovered from the buyer is form part of__________. Answer: (1) Length and weight of the product 2) Overriding (3) Rs. 3, 02,500 (4) Captive consumption (5) Rs. 1, 10,000 (6) @10% (7) Not satisfied (8) Industrial or institutional consumers. (9) Optional (10) Assessable Value 6. Say Yes Or No, Give Reasons (1) Specific Duty means duty is payable by the assessee on excisable goods based on the value of goods. (2) Compound levy scheme means an optional scheme (3) Maximum Retail Price means not exclusive of duties and taxes (4) Transaction value is applicable only when conditions specified in the provisions are satisfied. 5) Dharmada charges collected from the buyer are not includible i n the assessable value. (6) Excise duty and sales tax has to be included in the assessable value (7) There is no basis of valuation under Central Excise Law (8) Insurance charges from the place of depot to the place of buyer shall form part of assessable value (9) Captive consumption goods need not be certified by the Cost Accountant (10) Cash discount does not form part of assessable value. Answer: (1) No.Specific Duty means duty is payable by the assessee on excisable goods based on the length and weight of the products. (2) Yes. Compound levy scheme means an optional scheme (3) Yes. Maximum Retail Price means not exclusive of duties and taxes (4) Yes. Transaction value is applicable only when conditions specified in the provisions are satisfied. (5) No. Dharmada charges collected from the buyer are includible in the assessable value. (6) No. Excise duty and sales tax has to be excluded in the assessable value (7) No.There are five basis of valuation under Central Excise Law (8) N o. Insurance charges from the place of depot to the place of buyer shall not form part of assessable value (9) No. Captive consumption goods need be certified by the Cost Accountant (10) Yes. Cash discount does not form part of assessable value. 7. Multiple Choice Questions (1) ARE -1 Form should have following colors (a) White; Buff; Pink and Green (b) White; Buff; Red and Green (c) White; Buff; Black and Green (d) White; Buff; Rose and Green 2) CT- 1 form will be issued by the Merchant exporter to the Manufacturer for clearing the goods (a) Without payment of Central Excise (b) Avoidance of Central Excise duty (c) With payment of reduced rate of Central Excise Duty (d) With payment of full amount of Central Excise Duty. (3) Certificate of procurement of goods under procedure for export Warehousing can be done under the (a) CT-3 Form (b) CT-2 Form (c) ARE -1 (d) Bond -1 (4) The Letter of Undertaking is valid for a period of (a) 12 months from the date of acknowledgement by the depa rtment. b) 15 months from the date of acknowledgement by the department (c) 24 months from the date of acknowledgement by the department (d)6 months from the date of acknowledgement by the department (5) Excisable goods removed for re-warehousing and export therefrom without payment of duty by using the (a) B-3 Bond (b)B-2 Bond (c) B-4 Bond (d)B-7 Bond (6) Some times; if in the view of the Central Excise Department the manufacturer carries risk (namely discrepancies) the Department may ask him to submit the Bond in. (a)B-l with security or surety (b)B-2 with security and surety c)B-3 with security (d) B-4 with surety (7) CT-1 form received by the manufacturer from (a)Merchant exporter (b)EOU unit (c)Manufacturer (d)First stage dealer (8) The Export Oriented Units can procure indigenous material without payment of central excise duty. These units have to issue (a)CT -3 certificate (b)CT-4 certificate (c)CT-1 certificate (d)CT-2 certificate (9) If proper invoice for export along with the packing list and ARE -1 form in (a) Sixtuplicate (b) Duplicate (c) Triplicate (d) Quadruplicate (10) No rebate is allowed if the rebate amount is less than a)Rs. 500 (b)Rs. 1,000 (c) Rs. 2,000 (d) Rs. 4,000 Answer: (1) (a) (2) (a) (3) (b) (4) (a) (5) (a) (6) (a) (7) (a) (8) (a) (9) (a) (10) (a) 8. Fill in the Blanks (1) No rebate is allowed if the rebate amount is less than________ (2) Goods can be removed by executing a bond in case of merchant exporter with____________or without (3) Proof of export which is issued by the customs authorities by certifying the_______________ (4) ________________certificate is required only when bond is executed by the merchant exporter. 5) The goods exported to_______________and_________not eligible for rebate (6) An exporter who executes a bond to exempt himself from payment of excise duty will not be eligible to claim___________ (7) Bond is executed by the Merchant Exporter he may be required to obtain a_________from his banker for a specified amount. (8) __________is called as general bond with Surety/Security for removal of goods without payment of duty (9) In case of security bond in the form of cash deposit no________can be allowed (10) If goods are sealed by excise officer such a sealing is called __________ Answer: 1) Rs. 500 (2) with sealing or without sealing (3) ARE-1 Form (4) CT-1 (5) Nepal and Bhutan (6) Rebate (7) Bank Guarantee (8) B-l Bond (9) Interest (10) One Time Bottle Seal 9. Say Yes or No, Give Reasons (1) Export of goods with invoice but without the packing list can be exported (2) ARE -1 Form need not be prepared if the goods are exported under Bond. (3) Merchant exporter means a person engaged in manufacturing of goods for exporting or intending to export goods. 4) CT-1 forms will be issued by the superintendent of Customs to the merchant exporter on execution of bond (namely B – 1) (5) ARE-1 Form is to be prepared by the exporter in quadruplicate (6) Bonds under Central Excise are always se cured (7) No duty is payable on exported goods. Therefore there is no need of valuation and classification (8) Self-sealing can be done by any person of the unit (9) ARE-1 form is not required to be prepared by the exporter. (10) Export has to be completed within 3 months from the date of removal from the factory Answer: 1) No. Export of goods with invoice and with the packing list can be exported (2) No. ARE -1 Form need to be prepared even if the goods are exported under Bond. (3) No. Merchant exporter means a person engaged in purchase of excisable goods for the purpose of exporting or intending to export goods. (4) No. CT-1 forms will be issued by the superintendent of central excise to the merchant exporter on execution of bond (namely B-l) (5) No. ARE-1 form is to be prepared by the exporter in sixtuplicate (6) No. Bonds under Central Excise may be secured or unsecured. 7) No. classification and valuation is required for the purpose of determining the duty draw-back or DEPB li cense etc. (8) No. Sealing of Goods for Export which may be self-sealing or under seal of Central Excise. (9) No. ARE-1 form is required to be prepared by the exporter. (10) No. Export has to be completed within 6 months from the date of removal from the factory 10. Multiple Choice Questions (1) The unutilized CENVAT Credit can be carried forward (a) Up to 6 months (b) Up to 8 years (c) Without any time limit (d) Up to 10 years. 2) Cenvat Credit on capital goods can be claimed in the year in which it is purchased (a) Up to 50% (b) Up to 100% (c) Up to 25% (d) Up to 75% (3) Cenvat Credit on goods other than capital goods can be utilized (a) As soon as goods received into the factory (b) Only after payment actually made (c) Only after the goods actually sold (d) As soon as manufacture takes place (4) Cenvat Credit is not applicable if the following goods are purchased (a) Light Diesel Oil (b) Steel products (c) Plastic products (d) Wood products 5) Cenvat Credit can be adjusted agains t (a)Dutiable goods manufactured (b)Non-dutiable goods manufactured (c) Non-excisable goods manufactured (d)All excisable goods manufactured (6) Which of the following items is a capital goods (a) Tools, hand tools (b)Raw materials (c) Consumables (d) Accessories (7) Depreciation under section 32 of the Income-tax Act, 1961 should not have been claimed (a) On the cost portion of the Capital Goods (b)On the excise portion of the Capital Goods. (c) On the portion of other than Capital Goods d) On the portion of Factory Building (8) Cenvat credit can be utilized for payment of excise duty levied on any (a) Final products (b)Input products (c) Exempted products (d)Intermediary non-dutiable products (9) Personal Ledger Account must be prepared in (a) Triplicate (b) Single (c) Double (d) Quadruplicate (10) Cenvat credit on inputs other than capital goods can be allowed at (a) 100% (b)50% (c)25% (d) 0% (11) A unit availing SSI exemption can avail of CENVAT credit on capital goods but such credit can be utilized only (a) if the value of apital goods exceeds Rs. 100 lakh (b) after clearance of Rs. 150 lakh (c) if the capital goods are exported Answer: (1) (c) (2) (a) (3) (a) (4) (a) (5) (a) (6) (a) (7) (b) (8) (a) (9) (a) (10) (a) (11) (b) 11. Fill in the Blanks (1) Motor vehicles are not_____________goods for purpose of Manufacture (2) In respect of capital goods sent for job work these should be brought back within_________days from the date of dispatch. 3) The Second Stage Dealer means a dealer who purchases goods from a_______________ (4) The PLA is credited when duty is deposited in bank by_________challan (5) Depreciation should not be claimed by the manufacturer who avails the Cenvat credit on___________ (6) The term ___________ means raw-materials, consumables, accessories used to manufacture the finished product. (7) Don't maintain separate set of accounts but pay an amount equal to ___________of the value of exempted goods and forego the Cenvat credit of inpu ts utilized exclusively for manufacture of exempted final product. 8) Balance of CENVAT Credit Receivable (inputs) Account and PLA Account are shown as ____________in the Assets side of the Balance Sheet. (9) Due date of payment of Central Excise Duty for the month of March is______________ (10) Input tax credit on capital goods can be______________against the duty payable final products. Answer: (1) Capital (2) 180 days. (3) First Stage Dealer (4) GAR-7 (5) Capital Goods (6) In the manufacture (7) 10% (8) Current Assets. (9) 31st March (10) Claimed. 12. Say Yes or No, Give Reasons 1) Cenvat credit can be taken as soon as the inputs are dispatched by the supplier (2) Cenvat cannot be utilized for payment of duty on waste (3) Cenvat credit on capital goods is restricted to 50% of the duty in the year of the receipt (4) If there is no excise duty final products, cenvat credit cannot be claimed in the case of sale in DTA (5) When credit has been taken on input goods and the same is rem oved for home consumption, excise duty is not payable (6) In September 2008, the Government came out with the Cenvat Credit Rules, 2004 by merging the Cenvat Credit Rules, 2002 and the Service Tax Credit Rules, 2002. 7) The term â€Å"Capital goods† under Cenvat Rules is DIFFERENT from the term capital goods as understood in accounting or in income-tax (8) In the case of goods cleared for DTA for input credit to be claimed, the finished product should suffer at least Re 1 of excise duty (9) If a single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading (10) In case of inputs and capital goods Cenvat credit is available as soon as input is received in the factory. Answer: (1) Yes. Cenvat credit can be taken as soon as the inputs are received by the manufacturer. 2) No. Cenvat can be utilized for payment of duty on waste (3) Yes. Cenvat credit on capital goods is restricted upto 50% of the duty in the year of th e receipt and the balance in the subsequent year or years. (4) Yes. Cenvat credit cannot be claimed in the case of sale in DTA if the final products are non-dutiable. (5) No. Cenvat credit not allowed on those goods which are cleared as such for domestic tariff area. (6) No. In September 2004, the Government came out with the Cenvat Credit Rules, 2004 by merging the Cenvat Credit Rules, 2002 and the Service Tax Credit Rules, 2002 (7) Yes.The term â€Å"Capital goods† under Cenvat Rules is DIFFERENT from the term capital goods a: understood in accounting or in income-tax (8) Yes. goods cleared for DTA for input credit to be claimed, the finished product should suffer at least Re 1 of excise duty (9) Yes. Single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading (10) Yes. Input goods and capital goods Cenvat credit is available as soon as input is received in the factory. 13. Multiple Choice Questions 1)A manufa cturer being eligible for SSI related exemptions is linked to his turnover in the previous year a) Less than Rs. 400 Lakhs b) Less than Rs. 150 Lakhs c) Less than Rs. 90 Lakhs d) Less than Rs. 350 Lakhs (2)SSI Exemption scheme adopted by the manufacturer he is not required to pay the central excise duty up to a) Rs. 150 Lakhs on dutiable goods b) Rs. 300 Lakhs on dutiable goods c) Rs. 400 Lakhs on dutiable goods d) Rs. 100 Lakhs on dutiable goods (3)Value of captive consumption goods is forming part of the Rs. 400 Lakhs turnover, if the final product a) Exempt in any notification ) Not exempt in any notification c) Exempt under Notification 8/2003 d) None of the above (4)Industries are not eligible for SSI exemption irrespective of their turnover. a) Automobiles b) Plastic c) Paper d) Electronic and Electrical (5)The due date for filing Quarterly return ER -3 under Central Excise is a) 20th of the following month. b) 10th of the following month c) 5th of the following month d) 15th of the following month (6)The due date for payment of Central Excise Duty by the SSI unit for the month of April is a) 15th of the following month b) 15th of October c) 10th of the following month ) 5th of the following month (7)Frequency of audit for SSI unit paying central excise duty is less than Rs. 10 Lakhs. a) Once in 2 years b) Once in 5 years c) Once in 10 years d) Every year. (8)Job worker is exempt from basic excise duty if the supplier of raw material had undertaken payment of excise duty under a) Notification 24/86 Central Excise Law b) Notification 214/86 Central Excise Law c) Notification 8/2003 Central Excise Law d) Notification 18/2003 Central Excise Law (9)Registration is not required if the turnover for small scale units a) Less than Rs. 15 0 Lakhs ) Less than Rs. 90 Lakhs c) Less than Rs. 100 Lakhs d) Less than Rs. 10 Lakhs (10)What is to be done if turnover exceeds Rs 90 lakhs but is less than Rs 150 lakhs? a) Declaration to be filed b) No Declaration to be filed c) Declaration may be filed d) Declaration must be filed after attaining Rs. 150 Lakhs Answer: 1) (a) 2) (a) 3) (a) .. 4) (a) 5) (a) 6) (a) 7) (b) 8) (b) 9) (a) 10) (a) 14. Fill in the Blanks 1) SSI exemption is available only when the turnover in the previous year turnover is less than 2) SSI unit can clear the excisable goods uptowithout payment of duty. ) Quarterly returnto be filed before the due dateof the following month by the SSI units claiming the exemption notification (4)Payment of duty is on monthly basis and has to be made on or beforeof the following month 5) No declaration needs to be given to the department if the previous year turnover is less than 6) A Job worker is exempt from basic excise duty if the supplier of raw material had undertaken payment of excise duty under Notificationof Central Excise 7) SSI units will get the Cenvat Credit only over and abovetaxable turnover during the current year. ) Registration is not required for SSI units if the turnover durin g the previous year is less than of taxable turnover. 9) Audit of SSI units is conducted once innumber of years 10) Export turnover isfor the calculation of turnover under the notification 8/2003. Answer: Rs. 400 Lakhs Rs. 150 Lakhs ER-3, 20th 15th of the following month Rs. 90 Lakhs 214/1986 Rs. 150 Lakhs. Rs. 150 Lakhs. Two to five Exempted. 15. Say Yes or No, Give Reasons 1) The Government of India issued Notification No. 8/2003 providing relaxation from central excise duty, without any conditions. ) If in a previous year the turnover of a manufacturer is equal to Rs. 4 crores then he can in the current year claim the exemption benefits available to a SSI. 3) SSI units opted the exemption notification benefit can pay duty if the dutiable goods cleared from the factory exceeds Rs. 150 lakhs and claim Cenvat credit on inputs. 1) Manufacturers who have Cenvat credit (on capital goods plus on other than capital goods) which is more than the duty payable on exempted turnover will opt for SSI exemption benefit. ) Clearance of excisable goods without payment of duty to 100% EOU unit will form part of turnover to calculate the threshold limit of Rs. 4 crores. Sales to Nepal and Bhutan is considered as an export sales. Export procedures are very tough for SSI units. Exempted units from central excise duty are also exempted from registration. Audit of SSI unit is conducted every year. There is no difference between method of calculation of Rs. 400 Lakhs and Rs. 150 Lakhs. Answer: 1) No. The Government of India issued Notification No. 8/2003 providing relaxation from central excise duty, with conditions. ) No. Previous year the turnover of a manufacturer is equal to Rs. 4 crores then he cannot claim in the current year exemption benefits available to a SSI. 3) Yes. SSI units opted the exemption notification benefit can pay duty if the dutiable goods cleared from the factory exceeds Rs. 150 lakhs and claim Cenvat credit on inputs. 4) No. Manufacturers who have Cenvat c redit (on capital goods plus on other than capital goods) which is more than the duty payable on exempted turnover may not opt for SSI exemption benefit. 5) No.Clearance of excisable goods without payment of duty to 100% EOU unit will not form part of turnover to calculate the threshold limit of Rs. 4 crores. No. Sales to Nepal and Bhutan considered as home clearance. No. Export procedures are not tough for SSI units. Yes. Exempted units from central excise duty are also exempted from registration. No. Audit of SSI unit is conducted not on yearly basis. Yes. There is a difference between method of calculation of Rs. 400 Lakhs and Rs. 150 Lakhs. 16. Multiple Choice Questions (1)Registration is compulsory for the dealer who intends to act as a) First Stage Dealer ) Third Stage Dealer c) Dealer d) Purchaser (2)An application for registration under central excise law is required to be made in a) Form A-l b) Form B-1 c) Form CT-1 d) Form ARE-1 (3)The DSA shall be preserved for a) Five Ye ars b) Two Years c) One Year d) Six Months (4)The excise duty payable by the manufacturer is based on a) Invoice b) Gate Pass c) Lorry receipt d) Debit Note (5)Which one of the following is to be submitted by the manufacturer on a monthly basis a) ER – 1 b) ER – 3 c) ER – 5 d) ER – 7 (6)Original invoice has to be issued to the a) Buyer b) Transporter c) Central Excise Department ) Consignment Agent (7)The penalty for non-registration is a) Amount of duty of contravening goods or Rs 10,000 whichever is higher b) Amount of duty of contravening goods or Rs 10,000 whichever is less c) Amount of duty of contravening goods or Rs 1,000 whichever is higher. d) Amount of duty of contravening goods or Rs 5,000 whichever is higher (8)The due date of payment of tax through e-payment is a) 6th of the following month b) 5th of the following month c) 31 st of every month d) 15th of the following month (9)LTU will be headed by a) Chief Commissioner of CBDT or of CBEC ) C hief Commissioner of CBEC c) Commissioner of Central Excise d) Commissioner of Income Tax. (10)CIN stands for a) Challan Identification Number b) Cash Identification Number c) Commission Identification Number d) Central Information Number. Answer: (a) (a) (a) (a) (a) (a) (a) (a) 1) (a) 2) (a) 17. Fill in the Banks The 15 digit PAN based registration number is called 2) Registration under Central Excise can be granted in the name of a minor, provided a legal guardian undertakes to The penalty for delayed submission of return can extend upto The term GAR meansA LTU is an undertaking which has paid central excise or service tax of more thanduring the previous year. (6)The first page and the last page of the DSA shall be duly authenticated by the orperson LTUs will get facilities of payment of tax throughsystem. 8) Every assessee compulsorily files the annual installed capacity statement before 30th April of the succeeding financial year in theForm 7) The due date of payment of tax thro ugh e-payment is 6th of the following month by the manufacturers and by 16th of the following month in the case of SSI units.In the case of March month the due is 8) When goods are removed from the factory of the manufacturer to some other premises for purposes of â€Å"Testing† or for â€Å"any other process not amounting to manufacture†, excise duty need not be paid provided the permission ofof Central Excise is obtained. Answer: Excise control code Conduct the business Rs. 5,000 Government Account (Receipt and Payment) Rules Rs. 5 crore. manufacturer or his authorized person single window ER – 7 31st March Commissioner 18. Say Yes or No, Give ReasonsApplication for registration as a manufacturer should be made Form A-l A 5 digit PAN based registration number (ECC) will be allotted to the assessee There is no penalty for non-registration, even when registration under the statute is compulsory Daily Stock Account can be updated once in month Invoice under centr al excise law is required to be made in triplicate Payment of duty can be made once in six months 7) E-payment is mandatory for those manufactures who have paid central excise duty is Rs 50 lacs or more during the preceding financial year. ) If the assessee mentions CIN in the Return, it is not necessary to attach the copy of challan with the Return. Challan Identification Number (CIN) has three parts. 100% EOU has to submit the monthly return in ER-2 Form. Answer: Yes. Application for registration as a manufacturer should be made in Form A-l No. A 15 digit PAN based registration number (ECC) will be allotted to the assessee 3) No. There is penalty for non-registration which is Rs. 10,000 or duty on contravening goods whichever is higher No. Daily Stock Account should be updated on daily basis, two days delay is allowed. Yes.Invoice under central excise law is required to be made in triplicate No. Payment of duty can be made on monthly basis 7) Yes. E-payment is mandatory for those manufactures who have paid central excise duty is Rs 50 lacs or more during the preceding financial year. 8) Yes. If the assessee mentions CIN in the Return, it is not necessary to attach the copy of challan with the Return. Yes. Challan Identification Number (CIN) has three parts. Yes. 100% EOU has to submit the monthly return in ER-2 Form. 19. Multiple Choice Questions (1)Desk Review audit is a part of a) Special Audit b) C & AG Audit c) Excise Audit 2000 ) Investigation (2)In the case of Excise Audit 2000, selection of assessee is based on a) Risk factor b) Non-risk factor c) Merit of assessee d) Value of goods (3)Time period to issue notice before commencing the audit. a) 20 days b) 5 days c) 25 days d) 15 days (4)Cenvat credit audit can be ordered by a) The Chief Commissioner of Central Excise. b) The Commissioner of Central Excise c) The Assistant Commissioner of Central Excise d) The Deputy Commissioner of Central Excise (5)Yearly audit is applicable for those units who paid the central excise duty by way of cash more than a) Rs. 300 Lakhs b) Rs. 150 Lakhs ) Rs. 100 Lakhs (d) Rs. 90 Lakhs Answer: 1) (c) 2) (a) 3) (d) 4) (b) 5) (a) 20. Fill in the Blanks 1) Units paying duty more than Rs 3 crore has audit 2) C & A G submits the report to the, who causes these to be laid before each House of Parliament. 3) Valuation Audit carried out by. 4) The expenses of Cenvat credit audit and audit fees shall be paid by. 5) The maximum time limit for submission of such cost audit report isdays from the date of receipt of cost audit order by the manufacturer (6) C & AG submits the report to the, who causes these to be laid before each House of Parliament. 7) The audit plan should be documented in the. (8) The Cost Accountant has to submit his audit report within the time specified by the______________. (9) Road checks are carried out by the department authorities to check whether all goods moving are accompanied bydocuments or not. (10)A minimum ofnotice should be give n to the assessee before commencing the audit. (11)Stock taking can be done by the superintendent or Inspector of central excise for ______________and___________. Answer: Yearly The President of India. Cost Accountant Excise Department 180 days The President of India.Working papers Commissioner or Commissioner of Central Excise. Duty paying. 15 days. Finished goods and Cenvat goods 21. Say Yes or No, Give Reasons 1. Excise audit is compulsory every year if the payment of excise duty is more than 3 crores. 2. There are three types of excise audits under Central Excise Law. 3. Desk review audit can be conducted by a practicing Chartered Accountant or a practicing Cost Accountant in the premises of manufacturer. 4. Valuation audit can be ordered by the Superintendent of Central Excise 5. The expenses and audit fees shall be paid by Assessee . Returns are filed by the assessee without verification by the Excise department. Hence no audit is required to be conducted. 7. Central Excise Re venue Audit (known as CERA Audit) conducted by the Cost Accountant or Chartered Accountant. 8. The desk review is a part of the internal audit procedure and the services of the professionals are taken to help the department. 9. Valuation Audit can be ordered only with the prior approval of Chief Commissioner of Central Excise. 10. The desk review audit should be completed in 5-7 working days Answer: 1) Yes.Excise audit is compulsory every year if the payment of excise duty is more than 3 crores. 2) Yes. There are three types of excise audits under Central Excise Law. 1) No. Desk review audit can be conducted by a practicing Chartered Accountant or a practicing Cost Accountant in the premises of Department. 2) No. Valuation audit can be ordered by the Assistant or Deputy Commissioner of central excise after getting the prior permission of Chief Commissioner of Central Excise. 3) No. The expenses and audit fees shall be paid by the department. 3) No.Returns are filed by the assessee w ithout verification by the Excise department. Hence audit is required to be conducted. 4) No. Central Excise Revenue Audit (known as CERA Audit) conducted by the C and A G department. 4) Yes. The desk review is a part of the internal audit procedure and the services of the professionals are taken to help the department. 5) Yes. Valuation Audit can be ordered only with the prior approval of Chief Commissioner of Central Excise. 5) Yes. The desk review audit should be completed in 5-7 working days. 22. Fill in the BlanksService Tax is a tax on. Service Tax is applicable to the whole of India except the statue of. Registration is mandatory if the value of taxable services exceeds Rs. during the financial year. 4) Form________________is used for applying for registration under Service Tax. 5) The Due date of payment of service tax for the month is________________of the succeeding month. 6) The effective rate of service tax including Education Cess is________________. 7) Registered premi ses means all premises from where an assessee is providing____________________. ) The present rate of service tax is___________ plus_______________plus. 9) The Service tax provider is required to issue (within 14 days of completion of service) an_____________ signed by him or a person authorized by him. (10)If service tax payment is made through internet banking, such e-payment can be made by__________ of the following month or following quarter as the case may be. Answer: 1. Value of taxable services 2. Jammu and Kashmir 3. Rs. 9,00,000 4. ST-1 5. 5th 6. 12. 36% 7. Taxable services 8. 12% plus 2% plus 1% 9. Invoice. 10. 6th 23. Say Yes Or No, Give Reasons ) The list of records needs to be maintained is not provided in the Service Tax Rules 2) Single registration in the case of multiple services rendered is possible subject to conditions 3) The due date for monthly return for service tax is the 25th of the succeeding month in the case of a company 4) A service provider is the person who renders the service 5) GAR-7 is the form used to pay Service tax 6) Service tax records are to be maintained at the registered premises of the service provider. 7) For any delayed payment of service tax, interest cannot be levied. 8) If Service tax paid during the previous year is in excess of Rs. 0 lakhs then e-payment is mandatory 9) Single Registration is possible with the permission from Department, only when the assessee maintains centralized billing or centralised accounting for multiple services provided from more than one premises. 10) If the last day of payment and filing return is a public holiday, tax should be paid and return filed on the previous working day. Answer: 1) No. This list is to be submitted once at the time of filing his first S. T. 3 return. Sales register, Purchase register, Cash book, Petty cash book, General ledger, etc. 2) Yes.Single registration in the case of multiple services rendered is possible subject to conditions 3) No. The due date for sub mitting the return is half yearly 25th October and 25th April. There is no monthly return concept in the service tax provisions. 4) Yes. A service provider is the person who renders the service 5) Yes. GAR-7 is the form used to pay Service tax 6) Yes. Service tax records are to be maintained at the registered premises of the service provider. 7) No. For any delayed payment of service tax, interest mandatory. 8) Yes. If Service tax paid during the previous year is in excess of Rs. 0 lakhs then e-payment is mandatory 9) Yes. Single Registration is possible with the permission from Department, only when the assessee maintains centralized billing or centralised accounting for multiple services provided from more than one premises. 10) No. If the last day of payment and filing return is a public holiday, tax can be paid and return can be filed on the next working day. 24. Multiple Choice Questions (1)Service tax can be levied on the a) Taxable services b) Exempted services c) Partly exem pted and partly taxable services d) On purchase of input goods (2)Value of works contract includes ) Cost of consumables, electricity b) Value of transfer of property in goods c) Value of VAT or Sales Tax on the above d) None of the above (3)A person who neither intends to hold nor holds any title to the goods or services is called a) Pure Agent b) Dealer c) Service tax provider d) Manufacturer (4)Under Service Tax (Determination of Value) Rules, 2006, Act means a) The Finance Act, 1994 b) The Central Excise Act, 1944 c) Central Excise Tariff Act, 1985 d) Central Sales Tax Act, 1956 (5)Service tax is not applicable to the state of a) Jharkhand b) Himachal Pradesh c) Tripura d) Jammu and Kashmir 6)The importer of service is liable to pay service tax only when the service provider having a) No place of business in India b) Place of business in India c) Permanent address in India d) None of the above (7)The service tax paid on input services claimed as Cenvat credit after the export of service a) Can be claimed rebate (i. e. duty drawback) b) Cannot be claimed any rebate c) Can be claimed as refund d) None of the above (8)If the immovable property in respect of which service is rendered outside India the service is considered an export a) Irrespective of where the payment has come from ) Only when payment came from overseas. c) Partly from overseas d) Even without payment received from an importer. (9)The value of any taxable service, as the case may be, does not include a) The rail fare collected by rail travel agent b) Value of services collected by rail travel agent c) Services provide by the consultant d) None of the above (10)Which of the following services does not come under export of service? a) Air transport of passengers embarking for international travel b) Export of services with respect to immovable property c) Export of services with respect to management consultancy services d) None of the above.Answer: (a) (a) (a) (a) (d) (a) (b) (a) (a) (a) 25. F ill in the Blanks 1. Service tax liability is dependent upon the type of thewho provides the taxable service 2. Service tax can be levied on theand 3. Services provided by Central or State Government are taxable unless these services are 4. If the value is not ascertainable thenshould be referred for arriving the value of such services. 5. Out of pocket expenses incurred arein the value of taxable service. 6. The expenditure or costs incurred by the service provider as aof the recipient of service shall be excluded from the value of the taxable service . Receipt of advance money is not 8. Taxable event in the case of import is the date of 9. Service tax is payable onof taxable service actually received and not on amount billed, even though taxable event arises. 10. The costs incurred by the service provider as aof the recipient of service shall be excluded from the value of the taxable service Answer: 1) Person. 2) Taxable Service and Value of Taxable Service 3) â€Å"statutory ser vices† 4) Service Tax (Determination of Value) Rules, 2006. 5) Includible. 6) Pure Agent 7) a taxable event 8) actual import 9) The value. 10) Pure Agent 6. Say Yes or No, With Reasons 1) If a service is rendered free service tax is not payable because the value of the service is zero and no amount is received from the customer. 2) There is concept of pure agent that exists for the purpose of service tax valuation. 3) The value of goods transferred to the job worker is not included in the assessable value of service. 4) Service Tax can be levied on an advance payment received. 5) The central excise officer has the power to determine the value of the services after providing an opportunity to be heard to the assessee. ) Services delivered by a person having a place of business in Jammu and Kashmir to a person having a place of business in Andhra Pradesh is subject to service tax. 7) Statutory services are also taxable services. 8) Some services are taxable when provided to â₠¬Å"any person†. If a service falls in that category, service provided on sub-contract basis will be liable to pay service tax. 9) A person having a place of business in Andhra Pradesh provides to a person having a place of business in Jammu and Kashmir. Such service is liable to service tax law. 0) The airfare collected by air travel agent in respect of service provided by him does not include in the value of services. Answer: 1) Yes. If a service is rendered free service tax is not payable because the value of the service is zero and no amount is received from the customer. 2) Yes. There is concept of pure agent that exists for the purpose of service tax valuation. 3) Yes. The value of goods transferred to the job worker is not included in the assessable value of service. 4) Yes. Service Tax can be levied on an advance payment received. 5) Yes.The central excise officer has the power to determine the value of the services after providing an opportunity to be heard to the asse ssee. 6) Yes. Services delivered by a person having a place of business in Jammu and Kashmir to a person having a place of business in Andhra Pradesh is subject to service tax, place of delivery of service is important. 7) No. Statutory services are not taxable services 8) Yes. Some services are taxable when provided to â€Å"any person†. If a service falls in that category, service provided on sub-contract basis will be liable to pay service tax. 9) No.A person having a place of business in Andhra Pradesh provides to a person having a place of business in Jammu and Kashmir. Such service is liable to service tax law. 10) Yes. The airfare collected by air travel agent in respect of service provided by him does not include in the value of services. 27. Multiple Choice Questions 1. Service tax liability arises only when the taxable turnover of the previous year exceeds a) Rs. 10,00,000 b) Rs. 9,00,000 c) Rs. 8,00,000, d) Rs. 7,00. 000 2. No service tax will be levied on value of goods and material supplied to the service recipient while roviding service, provided Cenvat Credit on such goods and material is a) not taken b) taken c) partly reversed d) none of the above 3. One of the following services is a â€Å"reverse charge† a) Mutual Fund distributors services b) Management consultancy services c) Telecommunication services d) Information Technology services 4. Services rendered to the Reserve Bank of India is a) taxable service b) exempted service c) partly exempted d) none of the above 5. Importer of service is liable to pay service tax only when a) provider of service has no place of business in India b) provider of service has place of business in India ) import of service is not taxable in India d) provider of service is related to the importer 6. Services are taxable only when defined under a) Section 65( 105) of Finance Act, 1994 b) Section 64( 105) of Finance Act, 1994 c) Service Tax Rules d) Section 4 of the Central Excise Act, 1944 7. Wh ich one of the following service is called reverse charge a) Service provider is liable to pay service tax b) Service receiver is liable to pay service tax c) No one is liable to pay service tax d) Whose services are exempted from service tax 8. Services provided to United Nations employees for their personal purposes is a) Liable to pay service tax ) Not liable to pay service tax c) Partly liable to pay service tax d) None of the above 9. ACA firm had a turnover of Rs. 17 lakhs in Yl. Its turnover was Rs. 5 lakhs in Y2, Rs. 8 lakhs in Y3 and Rs. 5 lakhs in Y4. In which years is the firm liable to pay service tax? a) Yl and Y2 b) Yl,Y2andY3 c) Y2 and Y3 d) None of the above 10. Exemption turnover of Rs. 10 lakhs for previous year it is the value of taxable service rendered and for the current year a) Value of taxable service received b) Value of taxable services rendered c) Value of taxable services partly received and partly rendered d) None of the above. Answer: 1) (a) 2) (a) 3) ( a) ) (b) 5) (a) 6) (a) 7) (b) 8) (b) 9) (a) 10) (a) 28. Fill in the Blanks 1. If the taxable services exceedbut is less thanthen the service provider will have to register with the Superintendent of Central Excise under the Service Tax provisions. 2. For certain services service tax liability is to be paid by the service receiver is called 3. Services provided to Special Economic Zones (or) services provided by Special Economic Zones are 4. Service tax liability is exempted if the turnover is less than or equal to 5. If the taxable turnover during the current year 2008-09 exceedsthen there is no exemption limit in the year 2009-10.Answer: 1) Rs. 9,00,000 but less than Rs. 10,00,000 2) Reverse charge 3) Non Exempted Services 4) Rs. 10,00,000 5) Rs. 10,00,000. 29. Multiple Choice Questions 1. What is the due date for payments of service tax in the case of a partnership firm? a) 5th day of the month immediately following every month b) 25th day of the month immediately following every quarter c) 5th day of the month immediately following every quarter d) 25th day of the month immediately following every month 2. ‘A Ltd' enters into an advertising contract with ‘B Ltd. ‘ for a sum of Rs. 15,000 on 5-6-2006. ‘A Ltd. ‘ receives an advance of Rs. 10,000 on 06. 6. 2006 and the balance amount on the completion services of service on 12. 07. 2006. The service tax payable by ‘AB Ltd. ‘ is: a) Rs. 1836 by 25-8-2006 a) Rs. 1224 by 25-6-2007 and Rs. 612 by 25-8-2006 b) Rs. 1836 by 5-8-2006 b) Rs. 1224 by 5-7-2006 and Rs. 612 by 5-8-2006 3. ‘Y Ltd' provides management consultancy services to ‘X' for a consideration of Rs. 20,000 . ‘Y Ltd. ‘ raises the bill on ‘X' on 05. 06. 2006. ‘Y Ltd. † receives the payment from ‘X† on 15. 07. 2006. When should ‘Y Ltd. ‘ pay the service tax? a) on or before 5-8-2006 b) on or before 5-7-2006 c) on or before 31 -7-2006 d) on or before 30-6-2006 . Service tax is payable to the credit of the Central Government in: a) Form ST-3 b) GAR -7 challan c) Form F d) None of the above 5. Adjustment of excess of service tax can be allowed on the basis of a) Pro-rata b) Total amount at time c) Only 80% d) Only 50% 6. Penalty for not maintaining the proper books of accounts may extend to a) Rs. 5,000 b) Rs. 50,000 c) Rs. 2,500 d) Rs. 1,000 7. An assessee is allowed to rectify mistakes and file revised return a) Within 90 days from the date of filing of the original return b) Within 180 days from the date of filing of the original return c) Without any time limit ) None of the above 8. E- payment of service tax is mandatory only when the payment of service tax exceeds a) Rs. 50 Lakhs b) Rs. 5 Lakhs c) Rs. 10 Lakhs d) Rs. 15 Lakhs 9. How much abatement will be allowed to Mandap Keeper, Hotels and Convention Services providing full catering services a) 40% b) 60% c) 100% d) 50% 10. Cenvat credit is not allowed if the input servic es are exclusively used in the output services a) Exempted service b) Export of services c) Taxable export of services Answer: (c) (d) (a) (b) (a) (a) (a) (a) (a) (b) 30. Fill in the Blanks 1.Abatement is an amount that can befrom the value of the service. 2. In the case of Individuals the due date for payment of service tax for the III quarter is 3. In the case of companies the service tax for October is payable on or before of 4. For all assessees the due date for payment of service tax for the service rendered in the month of March is 5. E-payment of service tax has been made mandatory for assessees who have paid service tax of more than Rs. during the last financial year or during the current financial year 6. Half yearly return has to be filed using Form; The number of copies should be _____ 7.The time limit for filing revised return isdays from the date of 8. Penalty for not obtaining registration is Rs. per day for every day of default or Rs. whichever is higher. 9. The penal ty will be reduced to%, if tax, interest and penalty are paid within 30 days from the date of receipt of order of Central Excise Officer. 10. The facility of e-payment of service tax has also been introduced from Answer: Deducted 5th of January 5th of November 31st March 1) Rs. 50,00. 000 2) ST – 3 , triplicate 3) 90 days from the date of filing the original return. 4) Rs. 00 per day or Rs. 5, 000. 5) 25%. 6) 11. 05. 2005 31. Say Yes or No, Give Reasons It is necessary to specify the heading under which the service being provided is falling. 2) Service provided from India with respect to immovable property situated abroad is called export of services. 1) There can be no reversal of Cenvat credit on input service towards Interior decorator services used to produce partly dutiable goods as well as non dutiable goods. 2) There can be no reversal of Cenvat credit on input services for an output service provider if the final services are deemed exports. ) Due date of payment of se rvice tax for e-payer is the 6th of following month including the dues for March month. Service tax will be paid by an individual on monthly basis Due date of submission of half yearly return ST – 3 is 30th September Revised returns can be filed with in 90 days from the date of original return filed by the assessee E- payment of service tax is compulsory for every assessee Provisional assessment is not applicable at any given case under service tax provisions. Answer: 1) Yes. Specify the heading under which the service being provided is falling is necessary for the purpose of classification. ) Yes. Service provided from India with respect to immovable property situated abroad is called export of services. 3) No. There should be reversal of Cenvat credit on input service towards Interior decorator services used to produce partly dutiable goods as well as non dutiable goods. 4) Yes. There can be no reversal of Cenvat credit on input services for an output service provider if th e final services are deemed exports. 5) No. Due date of payment of service tax for e-payer is the 6th of following month except the dues for March month. No. Service tax will be paid by an individual on quarterly basis No.Due date of submission of half yearly return ST-3 is 25th October and 25th April. Yes. Revised returns can be filed within 90 days from the date of original return filed by the assessee No. E- payment of service tax is not compulsory for every assessee No. Provisional assessment is applicable under service tax provisions. 32. Multiple Choice Questions (1)Voluntary registration if turnover does not exceed a) Rs. 10,00,000 b) Rs. 1. 00,000 c) Rs. 12,00,000 d) Rs. 50,00,000 (2)Registration is Compulsory based on transactions (irrespective of turnover) if the dealer falls under the following categories ) Dealer is an importer b) Dealer selling goods within the state c) Dealer is dealing with the exempted goods d) None of the above. (3)Dealer is liable to pay tax at Spe cial rates as specified in Schedule. a) Eligible to avail the VAT credit b) Not eligible to avail the VAT credit c) 50% of VAT eligible for credit d) Eligible to avail the VAT credit after registered under VAT (4)The prescribed authority may cancel the registration of a VAT dealer, where the VAT dealer: a) Has no fixed place of business b) Has place of business c) Has place of residence d) None of the above 5)Compulsory registration under VAT applicable if the dealer a) deals with inter-state sales b) deals with exempted goods c) buying and selling goods in the state d) none of the above Answer: 1) (a) 2) (a) 3) (b) 4) (a) 5) (a) 33. Say Yes or No, With Reasons 1) There are two types of registration (i) Compulsory Registration (ii) Voluntary Registration. 2) Dealers whose Voluntary Registration always rejected by the department 3) Dealer dealing with inter-state sales has to compulsorily register under the State VAT. 4) Registration is also available under VAT for TOT dealers or com pounding tax opted dealer. ) A certificate of registration under VAT is not available. Answer: Yes. There are two types of registration (i) Compulsory Registration (ii) Voluntary Registration. No. Dealers whose Voluntary Registration always not rejected by the department Yes. Dealer dealing with inter-state sales has to compulsorily register under VAT. Yes. Registration is also available under APVAT for TOT dealers Yes. A certificate of registration under VAT is in the Form VAT 105 34. Multiple Choice Questions (1)How many Schedules are there under the VAT Act. a) Five Schedules b) Six Schedules c) Seven Schedules ) Eight Schedules (2)Goods specified under Schedule V will be taxed at the rate of a) 0% b) 1% (c) 4% (d) 12. 5% (3)Under which Schedule do Bullion and Specie come? a) Schedule 1 b) Schedule II c) Schedule III d) Schedule IV (4)The point of levy of tax for Aviation and other motor spirit is the point of a) First sale in the State b) Second sale in the State c) First and Se cond sale in the State d) Third sale in the State (5)Sale of taxable goods in the course of inter-state trade or commerce falling within the scope of section 3 of the Central Sales Tax Act, 1956 are called ) Zero rated sales b) Exempted sales (c). Non-exempted sales (d) Taxable sales (6)VAT rate on all kinds of Pulses and Dhalls is a) 1% b) 4% c) 12. 5% d) 0% (7)At the point of first sale in the state the following product attracts 32. 55% of VAT a) Petrol b) Machinery c) Liquor d) Diesel Oil (8)Abbreviate ITC a) Input Tax Code b) Input Tax Credit c) Initial Tax Credit d) In-house Tax Credit (9)Sale of vegetables and fruits other than those cured, frozen, preserved, processed, dried, dehydrated or canned are called a) Exempted sales b) Taxable sales c) Partly exempted sales d) Special sales 10)Kerosene sold through public distribution system will attract VAT rate a) 0% b) 1% c) 4% d) 12. 50% Answer: 1) (b) 2) (d) 1) (c) 3) (a) 4) (d) 5) (b) 6) (a) 7) (b) 8) (a) 9) (c) 35. Say Yes or No, Give Reasons 1) Input Tax Credit can be allowed in respect of Schedule VI goods 2) Gold and Jewellery are liable to tax under VAT @ 1% 3) Goods that fall under the Schedule I will get Input Tax Credit 4) Generally sale of books, periodicals and journals are exempted goods under VAT. 5) VAT rates are common for all the products specified in Schedule V 6) The first seller of special goods in Andhra Pradesh is liable to pay.The second seller of these goods is not liable to charge and pay tax on his sales. 7) Liquor, at the point of first sale in the State of Andhra Pradesh, is subject to VAT @ 70% 8) VAT rate is zero in respect of sales of goods to any unit located in the Special Economic Zone. 9) Sugar product is listed in the First Schedule and is exempt from VAT. 10) All intangible goods including copyright, patent, rep license, DEPB are subject to VAT @4% Answer: No. Input Tax Credit can not be allowed in respect of Schedule VI goods. These goods are subjected to tax at specia l rates.Yes. Gold and Jewellery are liable to tax under VAT @ 1%. No. Goods that fall under Schedule I will not get Input Tax Credit. Because these goods are exempted goods. Yes. Generally sale of books, periodicals and journals are exempted goods under APVAT. Yes. VAT rates are common for all the products specified in Schedule V. Yes. The first seller of special goods in Andhra Pradesh is liable to pay. The second seller of these goods is not liable to charge and pay tax on his sales. Yes. Liquor, at the point of first sale in the State of Andhra Pradesh, is subject to VAT @ 70%. Yes.VAT rate is zero in respect of sales of goods to any unit located in the Special Economic Zone. Yes. Sugar product is listed in the First Schedule and is exempt from VAT. Yes. All intangible goods including copyright, patent, rep license, DEPB are subject to VAT @4%. 36. Multiple Choice Questions (1) Input Tax Credit (ITC) can be claimed if the inputs are used for a) business purpose b) personnel purpo se c) distributing as free sample d) captive consumption (2)Every registered dealer must file return for each month on or before a) 20th of the succeeding month b) 10th of the succeeding month ) 5th of the succeeding month d) End of the current month (3)ITC can be claimed against inter-state sale only when those sales are supported by a) Form C b) Form D c) Form H d) Form I (4)The period covered by the return is called a Tax Period and will cover a a) Calendar month b) Calendar year c) Half a month d) Six months (5)The method under which tax is imposed at each stage of sales on the entire sale value and the tax paid at the earlier stage is allowed as set-off is called a) Invoice method b) Subtraction method c) Deductive method d) Value addition and deletion method 6)Under Invoice method, tax credit can't be claimed unless and until the a) Tax Invoice is produced b) Tax amount paid c) Goods are delivered d) Actual sales take place (7)VAT paid at reduced rate is called a) Compounding Levy of tax b) Non-compounding levy of tax c) Value added tax d) Sales tax (8)Sales returns is allowed as a deduction from the taxable turnover of goods if the goods are returned with in a) Six months of sales b) Twelve months of sales c) Three months of sales d) One month of sales (9)Product X is taxable @ 4% and Product Y is taxable @12. 5%. Product X is sold for Rs. 100,000 and Product Y for Rs. 0. 000. Total input tax credit is available for Rs. 5,000. What would be the net VAT payable? a) Rs. 5,250 b) Rs. 5,000 c) Rs. 2,500 d) Rs. 10,250 (10)A dealer in Andhra Pradesh paid CST of Rs. 1,000 on inter-state purchases. VAT payable by him on local sales is Rs. 1,250. The Net VAT payable is. a) Rs. 250 b) Rs. 1,250 c) Rs. 1,000 d) Rs. 750 Answer: (A) (a) (a) (a) (a) (a) (a) (b) (a) (b) 37. Fill up the Blanks 1) VAT is apoint tax and helps to removeeffect. 2) There are two types of dealersand. 3) Input Tax is applicable only to. 4) Application for registration under APVAT can be made using Form No.. ) Schedule I lists the items that arefrom the VAT 6) The Input Tax Credit for VAT paid goods is not available for goods not meant for. 7) The due date for filing of Monthly VAT return isin the Form. 8) There are three methods for computation of VAT namelyand 9) Input Tax Credit can be claimed against inter-state sale only when those sales are supported by Form 10) The Department can reject the Voluntary Registration application made by dealer if he does not have a Answer: 1) Multi point, cascading effect. 2) VAT Dealer and TOT Dealer. 3) VAT Dealer 4) VAT 100 5) Exempt 6) Business ) 20th of the succeeding month, Form 200 8) Addition method, Invoice method and subtraction method 9) Form ‘C’ 10) Place of business 38. Say Yes or No, Give Reasons Taxable sales does not included Zero rated Sales Zero rates and Exempted sales are one and the same There is no such concept as Voluntary registration in VAT Schedule VI lists the items that are charged to tax at Sp ecial rates 5) Schedule V is a residuary head. Any items that does not find a place under Schedule I, II, III or IV can be classified under this schedule Input Tax credit can also be availed on Capital Goods ) TIN means Tax Identification Number which is nothing but the Unique VAT registration number allotted to all registered dealers Input Tax Credit can be availed for the Zero rates Sales 9) Input Tax Credit can be availed on Inter state purchases, or goods received by consignment sales or stock transfer to this s

Health of Indigenous Peoples Essay

This essay seeks to demonstrate that whilst Indigenous health policy may have been on the Australian public policy agenda since the1960s, the gap between Indigenous and non-Indigenous health has remained. A brief description of the lives of Indigenous Australians prior to the colonisation of Australia is given, followed by a description of various policies that have been introduced by the Australian government to combat these inequalities. This essay demonstrates why these policies have been inadequate, in turn highlighting why the incorporation of Indigenous knowledge in creating Indigenous health policies is important. This essay closes with a brief examination of the Closing the Gap policy, which is utilising the knowledge of Indigenous Australians in creating culturally sensitive Indigenous health policies. In conclusion, this essay demonstrates that by including Indigenous Australians in the policymaking process, we might be starting to close the gap. The health inequality of Indigenous Australians has long been a concern for Australia and the world. Whilst the overall health of Australia has continued to improve, the health of Indigenous Australians remains at levels below those of non-indigenous Australians. Whilst it may seem that there is a lot being done to address these issues, the statistics demonstrate that policies implemented to address these issues have not been effective (Australian Indigenous HealthInfoNet 2010; Australian Institute of Health and Welfare 2010, p. 29). The thesis of this essay is that whilst the government has been seen as attempting to address the issues of health inequalities of Indigenous Australians, it is only in recent times that the government has implemented programs that are anywhere near close to closing the gap between Indigenous and non-indigenous Australians. To demonstrate this thesis, this essay will firstly discuss the history of Indigenous health prior to colonisation. This will be done to highlight how Indigenous health has declined dramatically since colonisation. This essay will then discuss what the government has been doing since the 1967 referendum, in which Indigenous Australians were formally recognised in the Constitution, to address issues of health inequalities (Australian Indigenous HealthInfoNet 2010). In the next section, a discussion on the reasons why there is a large gap between Indigenous and non-indigenous health will occur. This will be followed by a discussion on the utilisation of Indigenous knowledge to provide adequate health services. This essay will finally discuss the current Closing The Gap policy (Australian Human Rights Commission 2011), which has been introduced to address issues that previous policies have failed to. This will be done to highlight the fact that whilst it may seem that as the Indigenous population require the knowledge and assistance of its non-indigenous counter parts, what is evident is that health of Indigenous populations has in fact declined since the colonisation of Australia. Failing to recognise the correlation between colonisation and declining health of Indigenous people, will only see a continuation of the problem rather than seeing a positive change. Whilst the information pertaining to the health of Indigenous Australians prior to colonisation in 1788 appears to be scarce, what is known is that Indigenous health has been on the decline since the arrival of European settlers. Indigenous Australians were considered to be healthier than those of their colonisers (Flood 2006, p. 120). Prior to colonisation, there was no contact with the outside world and therefore infectious diseases were minimal. Due to the introduction of new illnesses from colonisation, the population of Indigenous Australians declined (Carson 2007, p. 43). It was also common for Indigenous women to contract sexual diseases from the often non-consensual contact with the colonisers (Carson 2007, p. 44). Health was also impacted upon by change in diet. Prior to colonisation, Indigenous Australians maintained a diet of protein and vegetables due to the animals and plants available to them (Flood 2006, p.120), as well as the exercise they maintained from hunting and gathering (Flood 2006, p. 122). After colonisation, the Indigenous diet included many foods which saw an increase in obesity, diabetes and heart disease (O’Dea 1991, p. 233). It was not just the introduction of disease and change in die that impacted upon Indigenous Australians’ health. Anthropological studies surrounding Indigenous culture have shown that Indigenous populations have close ties to the land, as the land is incorporated into their sense of being. Pieces of land belonged to particular groups of individuals, and the objects from the natural landscape were considered to be part of their history (Carson 2007, p. 180). It was the failure of colonisers to understand this worldview that has contributed to the deterioration of mental health amongst Indigenous Australians, as they were forced off their lands and into settlements and reserves (Carson 2007, p. 49). This contributed to the feeling of being disconnected from land and family, exacerbating feelings of not be longing, lack of identity and low self-esteem (Ypinazar et al.2007,p. 474). As one can see, the issue of health amongst Indigenous Australians is a complex one, complicated by the differing world views of Indigenous and non-indigenous Australians. It is due to this lack of understanding that has resulted in a myriad of health policies that have attempted to address the issue of health inequality of Indigenous Australians. The first health policy to address the health issues of Indigenous Australians was implemented in 1968, with thirty five adjustments made between then and 2006. Without going into the details of every amendment or new policy, what was common throughout this timeline, was that there were various bodies and institutions created to address the issues that had not been adequately addressed previously, responsibilities were allocated by the government to the states and territories, and programs were implemented to address health issues. Change in governments also meant that policies were constantly changing, which meant that the ways in which health issues were seen and therefore addressed also changed (Australian Indigenous Health InfoNet 2010). When attempting to implement a policy that will adequately address the issue, what has been found is that comparative analysis has been used to determine how health issues have been addressed in other countries. Whilst this kind of analysis may be sufficient in some circumstances, it does not suit such a situation where our Indigenous population’s culture and worldview is unlike that of any other. For example, whilst health issues may be similar to those of Indigenous populations elsewhere, worldviews which impact upon health and wellbeing will vary and may not be able to be applied from one culture to another (Tsey et al.2003, p. 36). One event that highlights the differing views on how issues should be addressed, was the closing down of Aboriginal and Torres Strait Islander Commission (ATSIC) by the John Howard Government in 2004 (Australian Indigenous Health InfoNet2010). What was significant about this was that Indigenous health policy had been the responsibility of ATSIC. This action effectively removed the responsibility of Indigenous health from the Indigenous people and placed the responsibility with mainstream departments that were also responsible for non-indigenous health. By doing this, the government had  wound back many years of work to address the health inequalities of Indigenous Australians, perceiving Indigenous Australians as a culture that could not look after themselves and needed instead the knowledge and expertise of the superior colonialists (Kay & Perrin 2007, p. 19). By removing the responsibility of Indigenous health from ATSIC and placing it in the hands of a body that was also responsible for non-indigenous health, the government failed to understand the intricacies of Indigenous Australian culture and the implications that this kind of action can have on Indigenous health. Whilst the overall health of Australians is amongst the top third of Organisation for Economic Cooperation and Development (OECD) countries (Australian Institute of Health and Welfare 2010, p. 8). There is a clear disparity between Indigenous and non-indigenous health, when one considers that even in this day and age of modern medicine, Indigenous Australians are expected to live twelve years less than their non-indigenous counterparts for males, and ten years less for females (Australian Institute of Health and Welfare 2010, p. 29). So what are considered to be the reasons for this inequality? What has already been highlighted, is that Indigenous health has suffered from the introduction to changes in diet, introduction of diseases both airborne and venereal, and the impact upon mental health due to dispossession of land and loss of kinship. Mental health issues can also be connected to the economic and social disadvantage of many Indigenous individuals, which can lead to substance abuse and other issues (Australian Institute of Health and Welfare 2010, p. 33). The failure to adequately address mental health issues has resulted in deaths by suicide being the second biggest reason for deaths by injury (Australian Institute of Health and Welfare 2010, p. 30). These figures demonstrate that policies have clearly not been working. A salient point to note is that Indigenous Australians are the least likely group of the whole population, to access important health services. So what are the reasons behind this lack of access to services? It can be as simple as the kind of service that an individual receives. From personal experience of serving Indigenous customers, tone of voice can be misinterpreted. What may be considered polite in most circumstances, can be misconstrued as being conceited by others. Use of language can also be a barrier. For example, (again from personal experience), language has to be altered to manoeuvre these barriers, such as replacing the term ‘bank account’ with the word ‘kitty’. Other barriers may include the fact that in remote communities, health professionals may also be the town judge, which may deter Indigenous people from accessing the services from a person who might have also been responsible for sentencing an individual or a member of their family (Paul 1998, p.67). Barriers such as the remote locations of individuals in comparison to the services, and the cost of services also have to be taken into account. For example, if a service is some distance away from an individual, the cost of travelling may be too high. The cost of services close by may also be too expensive for individuals, or individuals may receive poor treatment due to either being turned away from services, or mistreatment due to racialist beliefs. This may result in individuals travelling long distances due to this very mistreatment in their own communities (Paul 1998, pp.67-68). The misconception that all Indigenous Australians are one group of people can also result in culturally inadequate services, deterring individuals from accessing important health services (Paul 1998, p. 68). This lack of understanding about Indigenous cultures when providing health services has resulted in a rise in the provision of health services that are either run by Indigenous individuals, or have been created in consultation with Indigenous individuals, to ensure that the services being provided are culturally adequate. An example that highlights this can be seen in the creation of a program in 1998in the Northern Territory that was attempting to address the health inequalities of Indigenous children (Campbell et al 2005, p. 153). There were many problems with this programme because the people that were overseeing the programme did not have cultural knowledge that was a factor in the health and wellbeing of the children. What resulted was a program which was implemented in an Indigenous remote community, which utilised the knowledge of Indigenous people from the community itself. This allowed for the programme to be altered when issues were addressed and individuals within the community were able to provide solutions to issues, rather than being told what was going to happen by an outside authority (Campbell etal. 2005, p. 155). Whilst this programme realised that a bottom-up approach was more beneficial than a top-down one which usually occurs in policy implementation, there were issues because the programme also involved people from the outside that were there to manage the programme, who were unwilling to give total control to the community, generating feelings of disempowerment, resentment and marginalisation (Campbell et al. 2005, p. 156). Whilst there are many examples of programs that have been implemented to address the health inequalities of Indigenous Australians, one that deserves mentioning because of success that it has had are the men’s groups in Yaba Bimbie and Ma’Ddaimba Balas (McCalman et al. 2010, p. 160). What was found was that these programs were successful because they were run by Indigenous men who had direct knowledge of the cultural issues and needs of the community as they also lived there. They were also successful because the men felt included in their communities by having control, rather than being controlled by an outside source. Due to these men’s groups, individuals were able to come together and share their concerns about their community, and as the others also were from the same community, they were able to contribute to solutions to the problems by feeling able to speak freely about their concerns. One such concern was anger management issues, which were exacerbated by the social issues that the individuals faced (McCalman et al. 2010, p. 163). Whilst, issues like this may seem to be separate, they in fact contribute to other areas, as has been mentioned earlier in regards to mental health and suicide, which flow on to other members of the community, when there may be no one in the family who is able to earn an income, which contributes to poverty. This may in turn, render an individual unable to access services as previously mentioned. As one can see, when individuals who are directly impacted by issues, are included in finding solutions to address these issues, there is more success than when they are not included. It is the understanding of this that has seen the implementation of the Close The Gap policy (Australian Human Rights Commission 2011). This policy is based on the understanding that the concept of health is different in the eyes of Indigenous Australians than that of non-Indigenous Australians (Australian Institute of Health and Welfare2009). This policy has sought to reduce the gap of inequality between Indigenous and non-indigenous Australians by reducing the gap in life expectancy by 2031, halving mortality rates of children by2018, ensuring equal access to early childhood education by 2013, halving the gap in the area of inability to read and write by 2018, halving the gap of individuals who attain their Year 12 education by 2020 and halving the gap of unemployment rates by 2018 (Gillard2011, p. 2). Various programmes have been implemented to address these issues, with a common theme of inclusion. That is, the programs all involve Indigenous Australians who have a better cultural understanding than non-indigenous Australians. This has allowed for individuals to work with their own communities, various levels of government, non-government organisations and businesses (Gillard 2011, p. 6). By doing so, it has provided individuals with a sense of control and purpose over their own lives, which has seen a decrease in the mortality rates of Indigenous Australians (Gillard2011, p. 12), as well as a reduction in the rates of reading and writing problems (Gillard 2011, p. 14). There has also been a significant increase in the numbers of Indigenous Australians aiming towards their Year 12 qualifications (Gillard 2011, p. 16), as well as a decrease in the number of unemployed in the Indigenous population (Gillard 2011, p. 17). Whilst these figures are promising, one has to look at some of the programs that have been implemented as a result of this policy, to see if lessons have been learned from past mistakes, or if similar mistakes are being made. One such program that is deemed to be addressing issues of inequality is the Welfare Payment Reform act, which allowed the government to withhold portions of welfare payments (Gruenstein 2008, p. 468). This was to ensure that portions of the payment were going to required living expenses before going to things such as alcohol. Whilst this may seem as though it is an important step in addressing issues within communities, what is important to note is that policies such as these are in direct violation of the Racial Discrimination Convention because they directly target Indigenous individuals solely because they are Indigenous and are not necessarily in need of intervention (Gruenstein, 2008, p. 469). Whilst the Closing the Gap policy has good intentions, it can result in actions that treat Indigenous Australians as a homogenous group, rather than recognising the variation of issues. In conclusion, this essay has demonstrated that Australia has come a long way in addressing the issues of inequality amongst Indigenous Australians. It has been demonstrated that Indigenous Australians were in good health prior to colonisation, and only since colonisation has the health of Indigenous Australians has declined. This essay has also shown that the different governments have varied between allowing Indigenous Australians self-determination, or be included in the process of policy making, to the government seizing control of the issues, excluding the Indigenous community from decision making. Whilst it has been shown that the government has been addressing issues for well over 40 years, it has only been in recent times that issues of inequality have begun to be adequately addressed. By understanding that it is Indigenous Australians who are better able to understand their issues, which stem from the actions of non-indigenous peoples and allowing Indigenous Australians to take control of their own lives, will we start to close the gap of health inequality between Indigenous and non-indigenous Australians.

Project Manager and the Project Management Essay

Project Manager and the Project Management - Essay Example All these were made possible by having a well planned and construction project. Introduction: The perennial contradiction created by aspirations of designers, owners and constructors have gone â€Å"mission critical’ in the recent economic times. Pressure is mounting on the owners to save time and cost in all aspects of construction, where as the designers are struggling to conserve utilization rate at satisfactory levels and contractors are trying hard to maintain cash flow and a healthy order book. The owners have always expected to have an expeditious, quality with a maximum functionality at a least capital cost. From the designer’s point of view, the owner invariably wants a good and sound design at minimum cost and often in an overly optimistic timeframe. Therefore this paper will analyze all the factors which contributed to the success or failure of this construction project based on the following three managerial primary elements which are the major determinate for the success of the construction project. Managing costs of the project, accomplished through accumulating, organising and analysing data and reporting cost time and performance information through formalised methods and structures. Managing time planning, scheduling and controlling the project to achieve the time objectives through recognised control methodologies Managing the human resource, directing and co-ordinating the administration of people involved in the project such as dispute resolution. Managing costs of the project: Contract cash flow The contractor’s business model relies heavily on cash flow, despite this key factor, subcontractor normally sign up to ‘pay only when paid’ contract provisions which severely hamper their cash flow. For contractors and designers who are so anxious in maintaining cash flow are always tempted to make low-ball bids so as to win many tenders. Before making such decision, it is advisable for these designers and contrac tors to make sure that they are properly informed on the following about; risk profile of the project, any provisions cascaded from other contracts, their liability, security required, notice period claim, warrantee provided, ramification on the mindset of staffs and the payment terms. To avoid contractors being preoccupied with money worries, owners must offer better payment terms as well as prompt payments. To the contrary, the practice where owners decide to give service providers and contractors a run around when it comes to the bona fides invoices is becoming so prevalent. In doing these, owners are unnecessarily prejudicing the survival of contractors and service providers alike. Inevitably some companies will be struggling to meet the payment schedules, and therefore in such situations, the company should seek to renegotiate the terms of payment at an earliest possible opportunity. Managing time planning, scheduling and controlling the project: Construction scheduling and upd ating The need for a well developed critical path method scheduling has become more and more pertinent in undertaking projects. The CPM schedule can greatly increase the chance of completion on time while minimizing the incidence of any claims. Once an appropriate CPM is in place, the following will be achieved: Improved planning ahead of

COMMUNICATION PLAN for Nestle Company Essay Example | Topics and Well Written Essays - 3750 words

COMMUNICATION PLAN for Nestle Company - Essay Example For perishable products such as milk and vegetables, Nestlà © has direct procurement process with specific requirement so that the excess is not wasted. Nestlà © invest sufficiently in sustainable agriculture in collaboration with its direct suppliers so that high quality food products are delivered. Multinationals such as Nestlà © focus on long term partnership with suppliers so that resources are available at a reasonable cost and whenever required. These long term contracts minimizes various risks on the part of the company as well as for the suppliers. For instance, such kind of supply chain system acts as a hedge against fluctuations in the agricultural market (Handfield& Nichols, 1999; Nestlà ©, 2009; 2014b). Nestle company has been going through some publicity issues in the past. There were a lot of cases where children died as a result of taking products from the nestle company. This led to massive protests by the people against their products. Nestle was accused of aggressively marketing their breast milk substitutes and dressing their sales ladies as nurses. The deaths reported were as a result of the increasing deaths of infants. For the infant formula milk, the powder has to mixed with water which in most poor countries is usually contaminated and unhygienic and therefore leading to the death of the children. Another issue was that even when the parents knew the hygienic standards that they had to have, they do not have the means to sterilise the equipment that they used and therefore having no choice but to use the contaminated water. The women in the poor countries sometimes could not afford the formula and thus would end up using less than the required amount of formula and mix it with more water so that a can would last for longer. This means that the infants got less nutrients than they required. Basically, children who are fed on breast milk are more protected than children who are fed on formula and thus have better health compared to the

Civil Committment and the Mentally Ill Essay Example | Topics and Well Written Essays - 500 words

Civil Committment and the Mentally Ill - Essay Example In criminal trials, insanity defense refers to the defense plea adopted by the defendant as a plausible argument that exempts them from criminal liability as they were legally insane during the commission of the crime. According to a study quoted in Waterloo Cedar falls Courier about 1% of the defendants, who are charged with a felony use the Insanity Defense in order to evade punishments or any legal repercussion as a result of the crime in the United States. And out of this 1%, only one-fourth of the people are successful in getting exempted from legal trial. After the defendant raises the insanity defense, the judge commits them to a competence examination, in order to check the validity of their claims. These evaluations are carried out in proper medical and psychological facilities and the individual is put through countless tests and the defendant’s social history is assessed. (Greene et.al, 2006, p. 222) Over the years, the insanity defense has attracted a huge amount c riticisms and controversies regarding its applicability and due to lack of development in this area. The most critical aspect that is raised by the insanity defense is the fact that it does not incarcerate dangerous criminals but send them off to a hospital facility, where they are given treatment and eventually frees them.

Learning Theories and Emergent Theories of Learning Essay

Learning Theories and Emergent Theories of Learning - Essay Example Starratt (2008) posit that decontextualized and depersonalized learning method in instruction posed an inauthentic, dishonest, disrespectful, and, hence, do not a virtuous learning approach (p. 1). Learners should be taught to discover the relevance and goodness of dialogue between learners and the relation of intelligible realities to their mutual interdependence (Starratt, 2008, p 1). These learning processes need learning-centred and extensive monitoring of their academic progress, as well as, diagnose the learning difficulties of students (Masters, 2005). Standard academic development is relevant to meet the needs and teachers must be constructivist broad-based leaders inside every classroom as a strategy (Lambert, 2003). The learning-centred approaches refers to the nurturing of students for clarity of knowledge, skills, and understanding including the academic design, diagnosis, and monitoring of individual progress (Lambert, 2003). Hence, it’s important that teachers po ssess quality teaching materials for effective teaching strategies (Lambert, 2003).Gross (2004) observed that numerous educators and schools are not quite supported by the government and hence, confront serious disruption in their roles as educators and expert managers of educational institutions. With lacking supports, educators are pulled from completing and achieving their targets hence, demoralizing students, teachers and managers (Gross, 2004). Education can only be successful when institutions are supported by the government to make it an effective and efficient service institution. This value-oriented education will put all learners within the positive tract and will motivate them to become pro-active stakeholders in a community that is struggling to remove the vestiges of poverty, illiteracy, social inequities, and ecological-related problems (Starrat, 2005). This can bring about the highest form of commitment and leadership in all endeavours and context. Teachers therefore play a crucial role in nurturing values and principle-centred knowledge for learners to genuinely and authentically live their lives in a deeply meaningful and value-centred sense of purpose. But these ideals can only be undertaken with support for change management; curriculum-instruction assessment; professional development practices; innovative pedagogical approach; and, education management (Gross, 2004; Wehlage, Newmann, & Secada, 1996). The learning process should be innovative and motivating for an authentic outcome using learners and instructors’ skills and ability to innovate means to elicit or generate the authentic outcome of education (Parens, 2005; Glendinning, 2005) Module 3: Learning Theories and Emergent Theories of Learning Teachers must develop a curriculum that is supported of an environment where students are allowed full participation, dialogue, inquiry, reflection, and rediscovering of the transformational models to revive their sense of purposiveness in this world (Tuana, 2007; Wehlage, Newmann, & Secada, 1996; Ornstein & Hunkins, 2004). Everybody has the notion that teachers are there to engage learners to improve their crafts, to make them action and result-oriented, and to inculcate on learners to be adaptive to changes and to possess such disposition of assuming responsibility to question falsities. It’s also from this notion that those who’d found the need to rise up from challenges brace themselves to respond to perplexed and multidimensional concerns on civilization, poverty, lack of access to quality education, conflicts and war, excessive human rights

Leadership in Clinical Nursing Education Research Proposal

Leadership in Clinical Nursing Education - Research Proposal Example nces where he observed the significant role of nurses in extraordinary circumstances (it will be better if you add one example that you have experienced), such as that in emergency departments, intensive care units, etc. However, during such experiences, it was an observation that these experiences were nothing like that is usually mentioned in nurses’ theoretical framework in Oman, and there is an urgent need of efficient in-service clinical nursing education. In other words, it is an understanding that the role of nursing as a profession, as well as their status and character needs alteration in the context of Omani healthcare environments that will be possible by the availability of high-quality in-service clinical nursing education. In this regard, findings and outcomes of the proposed research will act as foundation of such premise that will be beneficial for the new generation of nurses in the country in terms of new opportunities for the acquisition of capabilities and skills required. In addition, it will be advantageous for the government, as it will have the opening to redefine the notion of nursing in the country. PRELIMINARY LITERATURE REVIEW Brief review of the literature (Marquis & Huston, 2008) has indicated that nursing enjoys massive popularity in developed parts of the globe due to its significant role of caring in human lives. However, in developing nations, it still lacks importance, and most importantly, there seems a gap between realistic circumstances and theoretical frameworks existing in clinical nursing education. The basic disparity is that all nurses receive the same nature of education during their learning process; however, it is an observation (Miller, 2008) that when confront realistic healthcare settings, nurses feel disparity between... This paper approves that researcher completely understands the significance of ethical consideration in the research, and thus, while carrying out primary research methodology, the researcher will put extra efforts to ensure confidentiality and privacy of participants for the fulfillment of ethical guidelines. For this purpose, the researcher will endeavor to acquire written permission from the ethics committee of the universities, as well as from the hospitals. At the same time, researcher will inform participants about objectives of the proposed study before beginning of the data collection process that will be a way of encouraging truthful answers from the participants and ensuring data integrity. In addition, during the interview, the researcher will ensure that name of the participant remain anonymous in order to avoid any unwilling response during the study. This paper makes a conclusion that in particular, the proposal indicates intention of the researcher to bring a change, particularly, in the regulatory organization for nurses in the Sultanate of Oman in terms of the status of nursing as a profession. In addition, the researcher anticipates an alteration in the form of a new framework of in-service education that will be beneficial for the healthcare industry, as well as for education sector of the country. Briefly, the researcher expects that after approval of the research, findings of the proposed study will be an efficient contribution to the world of academia in the form of a published report, and believes that recommendations of the proposed study will play a noteworthy role in enhancing the role of nurses and nursing in the future.

Leadership theories, leadership style and skills Essay

Leadership theories, leadership style and skills - Essay Example This research will begin with the statement that leadership is a sequence, a process which has different elements intact to it, prevailing towards the successful attributes of a true leadership quality. These elements of leadership are of three types- the leader, the following group or the followers and finally the substance. Leadership qualities are measured on the basis of employees’ performance and their job satisfaction. A leader can be called a successful torch bearer only if his/her followers equally contribute towards the growth of an organization. Leadership in itself is an important quality but there are certain factors which define the true leadership qualities a leader should possess. These essential components to developing leadership qualities at par are: a) Setting an example and motivating others, b) Finding a solution to doubts and ambiguities, c) Being ethical, d) Bringing in the desired change, and e) Managing cultural assortment. Teams and groups have become an important part of an organization and different leadership theories have greatly influenced such practice. Leadership and its role within a team greatly inspire the organizational culture and also ensure that the team attains success and the overall output is effective. A leader has certain important leadership traits such integrity, self-confidence, intelligence, and determination. Steve Jobs and Jeff Bezos can be said to be the pioneers of innovation, visionary and determined personalities to bring about a change in the way business functions.... It, somehow fails to explain the same in case of people who possess the traits of leadership but are not the leaders (Leader today, 2012). Contingency Theory: This theory believes that there is no single solution to leadership attributes as it may vary from time to time. The style of leadership may change from one form to another depending on the situation. This theory emphasises on the two leadership styles, the task-oriented and people-oriented (McShane, Glinow, & Sharma, p. 465). Further, leadership approach is said to be affected by various internal & external factors. Situational Theory: Situational theory of leadership exhorts that for an emphatic leadership the two valuable aspects to be considered at the time of decision making are management and leadership deed. This theory comprises four styles of leadership which are namely: Delegating, Telling, Participating and Coaching (Betathetapi, n.d). Behavioural Theory: This theory puts forth the idea of leadership on the basis of behavioural pattern depicted by the leaders in various situations. This theory also consist four contrasting leadership styles and these are: Responsibility of task, Responsibility of people, Directive Leadership, and Participative Leadership (Infed, 2011). Transformational Theory Transformational leaders not only contribute towards the growth prosperity of the organisation but also inculcate the organisation’s cultural and other values in their followers (Marquis, Huston, 2009, p. 43). Democratic Leadership Theory Democratic leadership style encourages and supports the people. It believes in creating an environment in the organisation where the employees are motivated to indulge themselves in building