The United State Private Prisons - 1350 Words

Because of this law, and the fact that it was pass under Bill Clinton administration, the prison population skyrocket in America personal increase by 1600% (13th). According to American Civil Liberty Union (ACLU) in 2010 the two largest companies alone, which is CCA Corrections Corporation of America and GEO global leader in evidence based rehabilitation$3 billion in revenue in 2010. Each of these company’s executive receive 3 million dollars each. Private prisons didn’t really exist before the early 1980s, it was when the Unites States federal government needed a solution to the overcrowding in the public prisons. Between the year 1990 to 2009 the number of personal increase by 1600% (13th). The business model was to lock more people up in other words, the inmate was there clienteles. The biggest of the United State private prisons is the CCA corrections corporation of America. In a 2010 annual report to shareholders CCA state in a letter, â€Å"the demand for our facilities and services could be adversely affected by the relaxation of enforcement efforts leniency in conviction or parole standards and sentencing practices or t hrough the decriminalization of certain activities that are currently proscribed by our criminal laws†, as you read in this short report the CCA, is quite concerned about decriminalizing marijuana uses and other drug laws. When it comes to crime, the CCA is not only concerned about keeping their prison bed fell but they haveShow MoreRelatedPrivate Prison And Its Effects On The United States1284 Words   |  6 PagesLobbying As previously stated, private prison companies have to rely on the big prison population in order for them to make money because he main concern of these private corporations that run these facilities is money. Due to this, these companies will do whatever it takes to make sure the prison population increases so they can keep making money. Therefore, the private prison companies will lobby for laws to boost the prison population. Due to this financial motive they will do whatever it takesRead MorePrivate Prisons And Its Effects On The United States1054 Words   |  5 Pagesby CCA. The school went into a prison style â€Å"lockdown† in which students were forced to line up against the wall and were not allowed to leave the building. This is part of a theme in which private prisons are specifically targeting adolescents to fill their juvenile facilities. There was a perfect example of this corruption with a scandal labeled as â€Å"cash for kids† by the media. Two Penn sylvania judges had accepted approximately $2.6 million in bribes from private juvenile detention centers. InRead MoreThe Role Of Private Prisons During The United States901 Words   |  4 Pageshistory, the use of private prisons has played a major role in domestic slave trading. The 13th Amendment officially abolished slavery in 1865. However, due to the plain language of the 13th Amendment, it is be interpreted in a way that allows slavery so long as it is used as criminal punishment. The 13th Amendment reads, â€Å"Neither slavery nor involuntary servitude, except as punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subjectRead MorePrivatization of American Prisons1661 Words   |  7 Pagesrunning prisons out of the hands of state and federal authorities and contracting it out to private organizations. Along with the drift to privatization is a plethora of research pertaining to the subject taking many di fferent approaches to analyzing the effectiveness. The majority of research focuses on one of three areas. The first questioning whether or not it is cost effective to make the switch. The second being the ethical problems that can and have risen from the privatization of prisons. TheRead MorePublic Facilities And Private Prisons1116 Words   |  5 Pages Prison is an institution designed to securely to house inmates who have been convicted of crimes. The United States holds the records for having the largest inmate population residing within the walls of the correctional system. The inflation in correctional spending and the largest prison population have impelled lawmakers and the government to look toward the privatization of prisons. Privatization of prisons is the use of private sector or corporation in financing, constructing, andRead MorePros And Cons Of Private Prisons1625 Words   |  7 PagesThe United States has had a long and controversial history when it come s to the U.S prison system. Holding only approximately 5% of the global population; U.S prisoners account for almost 25% of the worlds prisoners, having even more than China; a nation with almost a billion more citizens than the U.S (PrisonStudies.org) Even when considering these alarming statistics, discussing the method of caring for, feeding, and rehabilitating prisoners in the U.S is often avoided as many United States citizensRead MoreThe Relationship Between Private Prison And Private Prisons Essay1142 Words   |  5 PagesSynopsis The use of private prison has been a serious issue in the United States. The main issue is the amount of money that private prison companies are consuming. The private prisons are making millions of dollars from housing inmates. Between 1970 and 2005 the U.S. population has grown by 700 percent (Private prison, 2013). This massive increase in the U.S. prison population is far outpacing the population and crime rate. Due to this, America has the biggest prison rate than any other countryRead MoreThe War On Drugs And The United States871 Words   |  4 Pages In the United States crime rates have been on a decline for years, but the United States still has the largest number of people incarcerated in the world. The â€Å"war on drugs† as well as policy’s by the government to be â€Å"tough on crime† has lead to the uprising of corporate prisons, which are known as for-profit prisons, and private prisons. Private prisons have also lead to States, and federal prisons to become worse when it comes to programs to rehabilitate those who are incarcerated, so thatRead MoreA Research Firm Regarding For Profit Essay1703 Words   |  7 Pagesfindings of my research firm regarding for-profit, also known as private, prisons. I personally hold a Ph.D. in Sociology and am the CEO of the research firm that is providing this information. I hope that this letter helps you to decide to cut down on the number of privately owned prisons in the United States. Introduction: With such a large population in our country, it is no surprise that we have many prisons here in the United States; large numbers of crimes are committed every day, some more severeRead MoreThe Incarceration Of The United States1519 Words   |  7 Pagesin recent decades, violent crimes in the United States of America have been on a steady decline, however, the number of people in the United States under some form of correctional control is reaching towering heights and reaching record proportions. In the last thirty years, the incarceration rates in the United States has skyrocketed; the numbers roughly quadrupled from around five hundred thousand to more than 2 million people. (NAACP)In a speech on criminal justice at Columbia University, Hillary

Descartes First Proof That God Exist - 2000 Words

In Descartes’ third Meditation, he attempts to prove the existence of a good and omnipotent God, to build on prove his own existence. The purpose of this essay is to grasp a better understanding and analyze Descartes’ first proof that God necessarily exists. Firstly, I will explain the proof of the existence of God according to Descartes through the concepts of formal and objective reality. Secondly, I will get to his claim that God is the cause of our own existence through the principle of special cause. Finally, I will propose relevant counterarguments to Descartes’ theories. The purpose of Meditation 3 is to prove God’s existence. From what Descartes has established in the previous meditations, he is certain that he exists and that he is a thinking thing that has the capability to doubt, affirm, deny, understand, will, refuse, imagine and feel (34). What Descartes is still doubtful about is the existence of these bodily things. Descartes is undoubtedly certain that he is a thinking thing and he clearly and distinctly perceives this fact. He could not be certain unless all clear and distinct perceptions can be certain. Therefore, he concludes that whatever he perceives clearly and distinctly (â€Å"the natural light†) must be true. Clear and distinct ideas are self-evident truths. We know that 2 + 2 = 4. How do we know that it equals 4? Well, we just know it, and we are certain about it. But what if 2 + 2 = 5? Is God deceiving us? So, to assure himself that he is not beingShow MoreRelatedThe Projetion of the Perfection Paradox1176 Words   |  5 Pagesend in mind, by analyzing proofs that Descartes finds it can be seen if this was achieved. The proof that God exist is a defining moment in the discourse since God is continually referenced for origin of true knowledge. The reference to God does not only set the stage for further proofs on knowledge, but as the original truth, all of what Descartes finds real can be related back to God. This idea will be key in order to keep the excising of the method going when Descartes falls stagnant when relatingRead MoreEssay about A Very Brief History on the Existence of God 1202 Words   |  5 Pagessubsequent essay will provide a brief overview on the existence of God from Renà © Descartes through Immanuel Kant. First, section (1), examines Descartes’ proof for the existence of God. Section (2), explores G.W. Leibniz’s view on God’s existence in addition to his attempts to rectify the shortcomings of Descartes’ proofs. Before continuing, it is imperative to understand that both Descartes and Leibniz believed that the existence of God could be proved via reason. The remainder of the essay then examinesRead MoreDiscourse on Descartes Skeptical Method1672 Words   |  7 PagesSebastian Gumina Paper Topic #1 Descartes’ Skeptical Method Descartes’ method offers definitive conclusions on certain topics, (his existence, the existence of God)but his reasoning is not without error. He uses three arguments to prove existence (His and God’s) that attempt to solidify his conclusions. For his method to function seamlessly, Descartes needs to be consistent in his use of the method, that is, he must continue to doubt and challenge thoughts that originate in his ownRead MoreDescartes First Meditation On The Existence Of God1320 Words   |  6 PagesMinglai Dong Descartes Third Meditation: Recommended Topic 2 Descartes’ third meditation on First Philosophy is all about the existence of God. There are many things that Descartes talks about in this meditation. His intentions are to create a set of proofs or arguments that will irrefutably prove God’s existence. He already believes that God exists but he is mainly trying to dispute the reasons why God might not exist or how God may be a deceiver. The definition of God to Descartes can be summedRead MoreDescartes Proof of the Existence of God in Meditation Three Essay1026 Words   |  5 PagesDescartes Proof of the Existence of God in Meditation Three This paper is intended to explain and evaluate Descartes proof for the existence of god in Meditation Three. It shall show the weaknesses in the proof, but also give credit to the strengths in his proof. It will give a background of what Descartes has already accepted as what he truly knows. The paper will also state Descartes two major points for the existence of God and why the points can easily be proven false. The paper willRead MoreThe Meditations On First Philosophy By Rene Descartes916 Words   |  4 Pages The Meditations on First Philosophy by Rene Descartes is a thorough analysis about doubt. Descartes describes his method of doubt to determine whether he can truly know something. One of his major arguments is the proof of the existence of God. In this paper, I will attempt to unravel the flaws in Descartes proof that God exists. In the meditations, Descartes evaluates whether or not everything we know is a reality or a dream. Descartes claims that we can only be sure that our beliefs are trueRead MoreDescartes: Proofs of God/Deception and Error Essay1093 Words   |  5 PagesDescartes: Proofs of God/Deception and Error Instructions: First: Analyze and evaluate the two proofs of Gods existence. How are they different? Is one more convincing than the other? Why did Descartes think he needed two proofs? Do they do different work for him? And secondly: Does Descartes give a satisfactory account of human error, given a perfect and divine creator? Are Descartes arguments convincing, or does it still seem unnecessary and less than perfect that God created us withRead MoreDescartes s Theory Of God1490 Words   |  6 PagesWithin his work, Descartes presents the causal argument, in which he demonstrates the idea that God must exist because everything with an affect must have a cause . This is one approach that Descartes uses to show the proof of God. By the end of meditation two, following onto meditation three Descartes concludes that we as humans are considered as a ‘res cognitas’ in which we are recognised as a thinking thing. However due to humans being known as the ‘res cognitas’ that mean s God is the ‘perfectRead MoreArguments For The Existence Of God1137 Words   |  5 PagesArguments for the existence of God come in many different forms; some draw on history, some on science, some on personal experience, and some on philosophy. Descartes offered two arguments towards the existence of God: an informal proof in the third meditation and the ontological proof in the fifth meditation. Descartes believed that with the employment of a rational method of inquiry which applied some of the methods of analytic geometry to the study of philosophy, our ability to attain certaintyRead MoreEssay on Descartes Meditations1018 Words   |  5 PagesDescartes Meditations Descartes meditations are created in pursuit of certainty, or true knowledge. He cannot assume that what he has learned is necessarily true, because he is unsure of the accuracy of its initial source. In order to purge himself of all information that is possibly wrong, he subjects his knowledge to methodic doubt. This results in a (theoretical) doubt of everything he knows. Anything, he reasons, that can sustain such serious doubt must be unquestionable truth, and

Deconstruction of an Advertisement free essay sample

Each day we are inundated with thousands of advertisements which contribute to shaping and defining our world views. As a capitalist society ads are crucial to attract the attention of the consumer. They are everywhere, whether it be a billboard, a commercial or a radio announcement, advertising reaches out and touches almost everyone living in our modern world. The effectiveness of an advertisement campaign has a huge influence on the purchaser. Ads are carefully constructed to appeal to the consumer in order to sell a product and to make a profit. An effective ad appeals to the emotion of the consumer as â€Å"80% of decisions are influenced by dormant emotions in the subconscious. †( ) through the ingenious construction of ad campaigns a consumers purchases are greatly influenced. The CK one ad campaign for the Calvin Klein brand is an excellent of the example of the thought and assembly needed in order to create an effective advertisement. Through the deconstruction of the CK one ad found in the April 2011 issue of Elle Canada it will be shown why the ad was created, how it’s used to grab the attention of its target audiences, and the use of hidden messages and social issues that are being expressed. The target audience of the CK One ad is clearly directed towards women as it appears in a magazine called Elle! Elle Canada has a 90% female readership ( ) whose ages generally range from a younger segment to a middle segment (18 to 34 and 35 to 54). Elle Canada has a large age demographic due to the fact that their articles encompass a broad audience and the magazine contains ads that focus on the younger market as well as advertisements focusing on middle aged women. Although Elle Canada has a large readership age range, the CK One ad seems to be targeting more directly the 18-24 and 24-35 age range. The advertisement incorporates a focus on social media and a ‘rebellious’ look which is often directed towards the younger market. Young people who are still questioning authority and who are still defining themselves will see the dark eye makeup and lassiez-fair ‘detached’ attitude of the model and feel attracted to the ad. Furthermore the ads target audience is aimed towards 18-34 year olds because it uses ‘technology’ to capture the audiences attention. The model is ‘trapped’ in the CK One box and in order to get in the box, the bottom left hand corner of the ad tells you that you can â€Å"Download the App at CKONE. COM†. The ad is definitely towards the 18-34 age group because ‘getting in the CK box’ with a rebellious young woman is ridiculous notion unless you’re a young person with very little responsibility. Finally, although the spending power of the older age groups is greater (Diversity: Targeting the Ever-Changing Marketplace, p35) it is trendy to market to and advertisers remain youth obsessed. The targeted income level for this advertisement seems to be for those from the middle-middle, or upper-middle class. Calvin Klein is an iconic American brand that is moderately expensive and is featured in respected magazines. The median income of and Elle Canada reader is around $70 000 ( ) therefore is it logical to assume that Calvin Kline is directing its ads at those who are willing to spend a little more. This advertisement would also be directed towards the Emulator-Achiever or Emulator groups. Emulators are young and impressionable people who will buy products to help them fit in (Duncan, p75). Emulators would be attracted to this ad because it offers the chance to fit in and join the CK One box; all you have to do is download the app! On another note, this ad would also be directed towards Emulator-Achievers because this group feels more comfortable with uptown brands such as Tiffany, Gucci or Stella Mcarthy and Calvin Klein is a very well known and respected American Brand. This brand offers prestige and it fits in with typical ideas of American wealth. Finally it appears that this advertisement is slightly more targeted for Caucasian’s. The model is Caucasian and there isn’t a single background model or object indicating the inclusion of any other racial groups. Although minorities represent a huge market and are predicted to exceed 1. 5 trillion in buying power, ( Diversity: targeting the ever changing market) Calvin Klein still uses mainly Caucasian models. Despite the fact that the ad features a white woman it could still be directed to a variety of racial groups because the model doesn’t necessarily represent a stereotypical white american girl; almost anyone can be a rebellious youth regardless of your ethnicity. Although her beauty and figure represent the social ideal her ebellious look is not necessarily the ‘norm’ and therefore enables more people to relate to it. Determining the target audience enables us to better interpret and understand the construction of an advertisement. Based on a target market, advertisers use eight main elements to create an ad that speaks to the heart. Ads that create emotional appeal are based on these eight elements; models, setting, copy, sound, color, point of view and details (Dun can, p77). In terms of the CK One ad, the model that was chosen was a young white attractive looking female. The model is in black lingerie and she is in a sexual pose. There is a hyper-sexualization of the model as her cleavage is very prominent and being pushed up against her bra. The models hair and makeup are messy with a ‘bed head’ look which suggest rebelliousness and late night partying which is considered both fun and exciting. Finally the facial expression of the model suggests a sexual and confident attitude. More over the model is very slim and her skin is flawless, her face is clear and her hair is blonde. The ‘perfection’ of the models skin and face reflect the ideals of society. Despite the models dark makeup and ‘bed head’ look she is our societies ideal with her blonde hair and beautiful figure. These ideals that the ad is promoting are completely unrealistic for the average female and it creates body image issues and warps both female and males idea about what an average person should look like. Furthermore through the continual use of impossibly beautiful models our society becomes body obsessed and through this many women and men experience body image issues. The CK One ad has been specifically and ingeniously positioned to promote the preferred reading. Most notable is the is the models physical position within the ad; her body, more specifically her cleavage, is framed between her hands which are pressed against the screen. The positioning of the models hands also frames the word, fuck, which has been discreetly positioned within the ad. The F is seen by the table which is cut off by the models buttocks, the U is seen in the models cleavage and the CK is to the right of the model, at chest level. Furthermore, through the technical code of camera angles the model is close-up with a slight low angle. These technical codes suggest power and intimacy with the model. The Ck One ad could be promoting their products by relating the suggested feelings of power and sexuality with the purchase of the product. The oppositional reading who be through a critical point of view that it is impossible to obtain any type of lasting feeling with a purchase of a material item. As for the captions, they are the only thing that has any coloring which draws attention to them. The most noticeable caption in big bold lettering that says CK One _Jeans_Underwear_Fragrance_ which is right next to the models cleavage. This caption is necessary to inform the reader what is being advertised because the model is only wearing plain black underwear it would be likely to assume that it was the only product. On the bottom left-hand corner of the Ad is says â€Å"Get in the CKONE box Download the app at CKONE. com† this caption really allows us to tie in the key concepts of the ad. The Calvin Klein ad also employs a font that ads to the incorporation of digital media. Lastly the fifth line of writing on the bottom left-hand corner says â€Å"Scan Ad to Reveal More† which could be referring to the hidden message (the word fuck) within the ad. Through the captions is it’s very clear that this Calvin Klein ad is trying to incorporate digital media and sex with the purchase of there products. In terms of the coloring of the advertisement, it is very unique because it supposed to represent screen to a computer or gaming device. The coloring is mostly black and white apart from the bright green which is used to draw attention to the captions. The color green is generally a calming color which represents wealth and well-being however it can also be used to symbolize envy or jealousy. The use of green indicates that Calvin Klein is a desired brand. Furthermore the green coloring is also placed just above the models forehead, this use of specific placement of the color could indicate 1st level cropping in which a models forehead is removed. By covering the top part of the models head with a different color advertisers objectify the model and remove any signs of her intelligence. On another note, the lighting that is used is artificial however it ties in with the setting. The setting is white relatively bare room, which is the ‘Ck One box’. The only furnishings are a stool, a table, two wooden boxes and game console. There is also a door with a visible knob; this indicates that the model is trapped in the ‘box’, however it is an exclusive place that you can get into- if you purchase the product and download the app. However this is where the oppositional reading come in; through the download of an ‘app‘ you will not enter the Ck one box you will not become a gorgeous model. The Ck One ad is trying to promote digital media therefore the bare setting could be used to represent whats behind your screen when you download the app. The limited settings also enable us to focus more closely on the model and the attitude she is giving. Gender representation also plays a key role the preferred reading of this Ad. Although the model is selling lingerie there is an irrelevant sexualization of the model ( Duncan, p. 46) The bra and panties that are being advertised are relatively plain and not the focal point of the ad; instead the ad is marketing the models body. The models cleavage is pouring out of her bra which actually distracts the audience from the bra itself, instead readers are led to believe that this lingerie will help them have the ‘perfect’ body. Furthermore, as mentioned previously, the ad also includes dismemberment. The presence of the green color above the models forehead which suggests objectification. Also the models legs are cut off below the knee which causes the reader to mostly focus on the core body of the model. This greatly objectives the model and females as a whole in advertising. Furthermore, there is also a bit of clowning present because majority of people do not stand in such a contorted position as the stance of the model. Although the model isn’t necessarily in a foolish or silly position her stance certainly is unnecessarily contorted in order to appear more sexual. These gender representations lead to the final conclusion that women are sexual objects to be looked at and played with (Duncan p. 48) All the elements used to construct the ad lead us to the general meaning of the ad: Sex. The meaning is so clear that it is even explicitly written within the ad. The models ‘look’ establishes the preferred reading. The preferred interpretation is that through the purchase of the CK One clothing line you will gain confidence and become sexually appealing while being fun and rebellious. Advertisers use body obsession and female insecurities to help sell products because through the preferred reading consumers believe that will look like the model through the purchase of the product (Duncan p14-15). This leads to us the oppositional reading, it is completely impossible and unrealistic to think that through the purchase of a product you will automatically you will automatically become beautiful and sexualy appealing. The reality is that most photographs of models have been retouched and realistically even the models dont look as good in real life. Calvin Klein has always used a variety of controversial ads ranging from pictures of a half-naked Kate Moss to an ad featuring young children wearing only Calvin Klein underwear. Shock advertising is used in order to generate more press and more profits. The Ck One is not an exception with its use of the subliminal message featuring the word fuck it is a clear example of shock advertising. Ultimately the theme of the ad comes down to rebellious sex. The CK One ad uses a variety of different elements in order to sell its products. First it employs the use of stereotypical gender representations. Although the model is in a ‘powerful’ position as she is staring directly at the camera and looking slightly downwards, she still in an overly sexual stance with very little clothes on. The models brain has been covered with a different color giving off the impression that she is laking intelligence. The model is beautiful and has a ‘perfect’ body. The advertisers played upon female insecurities and there desire for perfection in order to attract customers and make a profit. Another aspect that the advertisers used to attract attention to the ad was the rebellious look and the incorporation of digital media. The ad gives false promises that through the purchase of Calvin Klein clothing you will be a sexy, young rebel who fits in to the CK One box. Consumers should alway be aware of the image a brand is trying to portray and the affect it has on its target audience. Advertisers are trying to sell a message and our consumer society should be aware of how the advertisements shape and impact our everyday lives.

Volkswagen, Toyota, Nissan and Honda

The automotive industry produces and sells motor vehicles, which are goods. It is one of the highest revenue generating industries in the world.Advertising We will write a custom report sample on Volkswagen, Toyota, Nissan and Honda specifically for you for only $16.05 $11/page Learn More Approximately 80.1 million cars were produced in 2011. The major industry players are Volkswagen, Toyota, Nissan and Honda. (OICA, 2012) Company background Audi is an automobile manufacturer based in Germany; it manufactures a wide range of vehicles. Volkswagen AG as a subsidiary owns Audi as a brand. The four rings in the Audis symbol represent the 1932 amalgamation of the four brands that formed the Auto-union AG. The four brands were The Saxon brands of Audi and Horch from Zwickau, Wanderer from Chemnitz and DKW from Zschopau (Audi, 2012). Toyota Motor Corporation is the manufacturer of Toyota Land cruiser S.U.V. Toyota has its headquarters in Toyota city, Aichi, Jap an. Toyota deals in the automotive, robotics and financial services industries. It is the largest automaker in the industry. Toyota was founded in 1937 by Kiichiro Toyoda, and has grown on since the production of AA Sedan in 1936 to become the largest car manufacture in the world (Toyota, 2012). Product overview The sports utility vehicles are vehicles build on light truck chassis and are accompanied by a four-wheel drive for on and off road use.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Toyota land cruiser is a vehicle designed to meet off road needs and urban roads. It is also luxurious vehicles. This is evident as, it has a V8 engine, which enables it to have off-road capabilities. In addition, it is luxurious and can carry up to eight passengers. It has a $77,955 price tag (Toyota, 2012). Audi S.U.V A6 all road is a vehicle that is luxurious, and gives an off-road experience too, it is cheaper compared to the Toyota land cruiser S.U.V. Is offers more fuel economy as compared to the land cruiser as it has a $70,000 price tag (Audi, 2012) Strategic marketing Strategic marketing is the use of a company’s strategic plans to market its products. It entails the company to identifying areas where a firm has a sustainable competitive edge over the other firms in the market and it use them as their marketing strategy. (Procto, 2000) Macro environmental forces These environmental forces are outside the organization. They affect industries as wells as individual organizations. The organization has little or no control over these forces. They include the following among others: politics, economics, social cultural factors, technology, Environment and the legal frameworks (Pride Farrell 2012). Micro environmental forces Microenvironment is the organizational environment. It comprises of the internalities of the organization that is the forces the organization ha s some control over. They include among others, employees, Trade unions, local community, suppliers and customers (Pride Farrell 2012). SWOT analysis SWOT analysis is the analysis of strengths, weaknesses opportunities and threats a firm is facing. It involves looking at factors that are both within as well as outside the firm.Advertising We will write a custom report sample on Volkswagen, Toyota, Nissan and Honda specifically for you for only $16.05 $11/page Learn More Strengths and weaknesses are factors that affect the organizations internal environment, while opportunities and threats affect the organizations external environment. An analysis of these factors is very important in formulating corporate strategic plan and the marketing and positioning plan for a product (Procto, 2000). Market segmentation Market segmentation is the subdividing of the market into distinct subsets of customers who are relatively homogeneous so that specific marketing m ix strategies can be developed to secure each market (Pride Farrell 2012). Target markets Target markets are the markets in which a firm wants to sell its goods and services. The firm chooses the market segments it wants to operate in according to its abilities. This should be based on their current use, their potential for future growth, and competitors’ strengths (Procto, 2000). Positioning strategy Positioning is the process by which a company establishes an image of its products in the minds of the customer relative to the image of the competitors’ product offering. Positioning strategy are the strategies that the firm is using to position itself in the minds of their consumers (Procto, 2000).Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Toyota S.U.V cruiser and Audi S.U.V A6 are positioned as premium class vehicles. They are sold to the upper end markets, where consumers want luxurious cars for off and on road use. Recommendations This is the section where the recommendations about the report recorded. In the recommendation section, the writer makes his recommendations based on the facts preset in the report. The recommendations give suggestion on possible solutions to what the report seeks to achieve (Bentley 2003). References Audi Worldwide Home. (n.d.). Audi of America Luxury Has Progressed . Retrieved from https://www.audi.com/en.html Bentley, T. J. (2003). Report writing in business: the effective communication of information (Repr. ed.). London: Elsevier. OICA. (n.d.). OICA . Retrieved from http://www.oica.net/ Pride, W. M., Ferrell, O. C. (2012). Marketing (2012 ed.). Mason, Ohio: South-Western Cengage Learning. Proctor, T. (2000). Strategic Marketing An Introduction.. New York: Routledge. Toyota Motor Co rporation global website. (n.d.). Toyota Motor Corporation global This report on Volkswagen, Toyota, Nissan and Honda was written and submitted by user Giovani I. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Efficacy of the Duty Drawback Scheme Essay Example

Efficacy of the Duty Drawback Scheme Essay Table of Contents Contents Table of Contents1 Introduction2 Part I The Duty Drawback Scheme3 The Customs Act 19623 Part II Pros and Cons of the Scheme7 Pros7 Cons8 Part III Case Law8 Conclusion10 Bibliography12 Introduction With the primary objective of incentivizing exports, various schemes like Export Oriented Units (EOUs), Special Economic Zones (SEZs), Duty Exemption Entitlement Schemes (DEECs), Manufacture under Bond etc. have been made available by the government to obtain inputs without the payment of customs duty/excise duty or to obtain refund of duty paid on inputs. In case of central excise, manufacturers can avail Cenvat Credit of duty paid on inputs and utilize the same for payment of duty on other goods sold in India, or they can obtain refund. Schemes like manufacture under bond are also available for customs. On similar lines, manufacturers or processors can also avail of Duty Drawback Schemes. Here, the excise duty and customs duty paid on inputs is refunded to the exporter of finished product by way of ‘Duty Drawback’. Section 75 of Customs Act provides for drawback on materials used in manufacture or processing of export product. Under Duty Drawback Schemes, relief of customs and central excise duties suffered on the inputs used in the manufacture of export product is allowed to exporters. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. It may be noted that duty drawback under section 75 is granted when imported materials are used in the manufacture of goods which are then exported, while duty drawback under section 74 is applicable when imported goods are re-exported as it is and the article is easily identifiable. Section 37 of Central Excise Act allows he Central Government to frame rules for purpose of the Act. In exercise of these powers, The Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback by the Customs Authorities processing export documentation. In order to fulfill the objectives of this paper, the paper has been structures as follows. Fi rst, I have analysed the rationale behind a duty drawback scheme. Second, I have delved into the statutory provisions dealing with duty drawback schemes and relevant rules. Third, I have made a comparison of the pros and the cons of a duty drawback scheme and finally, I have observed certain principles that have been laid down through case law before making my concluding remarks. Part I The Duty Drawback Scheme Duty drawback schemes, which typically involve a combination of duty rebates and exemptions, are a feature of many countries’ trade regimes. They are used in highly protected, developing economies as means of providing exporters with imported inputs at world prices, and thus increasing their competitiveness, while maintaining the protection on the rest of the economy. We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you FOR ONLY $16.38 $13.9/page Hire Writer An important principle in the levy of customs duty is that the goods should be consumed within the country of importation. If the goods are not so consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. Eventual exportation may happen due to: A. Goods are sent back to a foreign country Due to non conformity with required specifications * Trade-restrictions in the country of import * Primary purpose of import was temporary retention B. Goods are used in the manufacture of other products meant for export The latest cause for relief of import duty paid is when the goods are ultimately exported. This factor gained greater importance with the establishment of 100% Export Oriented Units where goods manufactured are mainly exported to earn foreign exchange. T he Customs Act 1962 Chapter X of the Customs Act, 1962 deals with various aspects of the duty drawback scheme in India. Section 74 deals with goods which fall under Category A as described above and Section 75 deals with Category B. In case of goods which were earlier imported on payment of duty and are later sought to be re-exported within a specified period, customs duty paid at the time of import of the goods with certain cut can be claimed as duty drawback by the exporter at the time of export of such goods. Such duty drawback is granted in terms of Section 74 of the Customs Act, 1962 read with Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995. For this purpose, at the time of import, the identity particulars of the goods are recorded at the time of examination of import goods; at the time of export, cross verification of the goods under export is done with the help of related import documents to ascertain whether the goods under export are the very ones which were imported earlier. Where the goods are not put into use after import, 98% of duty drawback is admissible at the maximum under Section 74 of the Customs Act, 1962. In cases where the goods are put into use in India after import but prior to its export, duty drawback is granted on a sliding scale basis depending upon the extent of use of the goods. No duty drawback is available if the goods are put into use for a period exceeding 36 months after import. Application for duty drawback is required to be made within 3 months from the date of export of goods. If the primary elements of Section 74 as highlighted in the relevant footnote are satisfied, then the export goods are entitled to a payment of drawback of an amount equal to 98%. However, there are certain external factors which can affect the relevant conditions. As a corollary to this proposition, it would follow that the rate fixed by the Government would be applicable for a prescribed period only. If there is a) any variation in the rate of duty paid on the input whether customs or excise duty b) variation in the composition of the final product and c) change in the process of manufacture the rate of duty already fixed by the Government would not be applicable. It would require to be revised. The fixation of a rate of drawback is, therefore a continuous process and the industry availing of such facility of drawback is required to furnish continuously its costing and production data to the organization entrusted with the responsibility of fixation of rates of drawback. It will be noticed that in the case of drawback under section 74 the amount of drawback was related to the actual duty paid on the goods. It did not have any correlation to either the valuation of the goods at the time of exportation or the prevailing rates of duty on the goods at the time of export. However, in the case of section 75 drawbacks, since the identity of the inputs which have suffered customs or excise duty as the case may be, is extinguished in the final product, there has been a necessity to correlate the grant of drawback with the value of the goods exported. It has therefore been prescribed under proviso to section 75(1) of the Customs Act that no drawback of duty shall be allowed under this section if: * the export value of the finished goods or the class of goods is less than the value of the imported material used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods: or * the export value is not more than such percentage of the value of the imported materials used in 1he manufacture or processing of such goods or carrying out any operation on such goods or class of goods as may be notified by the Central Government; or * any drawback has been allowed on any goods and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Management Act, 1999 (FEMA). In such a case, the drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section ( 2) specify the procedure for the recovery or adjustment of the amount of such drawback. Under Duty Drawback Scheme, an exporter can opt for either a) All Industry Rate (AIR) of Duty Drawback Scheme or b) Brand Rate of Duty Drawback Scheme Major portion of Duty Drawback is paid through AIR Duty Drawback Scheme which essentially attempts to compensate exporters of various export commodities for average incidence of Customs and Central Excise duties suffered on the inputs used in their manufacture. Brand rate of duty drawback is granted in terms of the Customs and Central Excise Duties Drawback Rules, 1995 in cases where the export product does not have any AIR or duty drawback rate, or where the AIR duty drawback rate notified is considered by the exporter insufficient to compensate for the Customs/Central Excise duties suffered on inputs used in the manufacture of export products. For goods having an AIR the brand rate facility to particular exporters is available only if it is established that the compensation by AIR is less than 80% of the actual duties suffered in the manufacture of the export goods. Part II Pros and Cons of the Scheme Pros The principal method of encouraging the export of goods has been the drawback of customs and the central excise duties on goods manufactured out of customs duty paid and/or central excise duty paid on inputs or raw materials. The Duty drawback schemes are used in highly protected economies as means to provide exporters of manufactured goods with imported inputs at world prices and thus increasing their profitability, while maintaining the protection for domestic industries that compete with imports. The choice of export drawbacks is reinforced by international regulations, namely that GATT rules out the use of direct export subsidies, but allows the use of drawbacks. If export was not there, there would be no manufacture of the goods now being manufactured. So there would be no duty collected also. Duty exemptions increase the competitiveness and efficiency of the economy. In the absence of duty drawbacks the protection of import competing firms is in general positive, while that of export competing firms is negative. This is because export competing firms face world prices while domestic competing firms are protected by tariffs on final goods. Duty drawbacks reduce the Effective Rates of Protection (ERPs) for export competing firms to 0 which allows export producers to operate at world prices, and halve the standard deviation in ERPs, which in turn increases the efficiency of the economy. Cons * A duty drawback scheme is an obvious and direct loss of government revenue * Creates opportunity for cheating and abuse * Absorbs administrative resources for its implementation * Drawbacks do not offset non-tariff barriers against imported inputs The implementation of Duty Drawback Programs in developing countries has not fared very well for various reasons such as * administrative weaknesses in customs administration, * poor statistical infrastructure, failure of the government to reimburse pre-paid duties because of financial difficulties Part III Case Law It is important to bear in mind the distinction between Section 74 and Section 75. Section 74 of the Customs Act comes into operation when articles are imported and there upon exported, such articles being easily identifiable. Section 75 on the other hand comes into operation when imported materials are used in the manufacture of goods which are exported. The Government of Andhra Pradesh floated an international tender for the transportation of a monolithic Buddha statue. The statue was required to be transported from Raigir, Nalgonda District, to the foreshore of Hussain Sagar Lake, Hyderabad, where it was to be installed. The transportation of this monolithic statue was a highly technical work and a special equipment for transportation as well as special lifting and erection equipment called Hydra-jack was required. This Hydra-jack was imported from a firm in Holland on hire. The equipment was imported on a customs clearance permit on an undertaking to export the equipment within a specified period. However, the job of installation of statue in the rock at the centre of the lake could not be completed as during transportation of the statue from the shore to the central rock, the statue sank in the lake. The Hydra-jack was therefore shipped back to the suppliers from whom it was hired. A claim for drawback under section 74 of Customs Act was made claiming drawback of 98% of the total duty paid in respect of the goods. The Assistant Commissioner however allowed drawback only at the rate of 85% of the total import duty paid. The question that needed to be determined is whether the drawback is to be granted at 98% or 85% as has been allowed by the department. The Delhi High Court held that the reduction in the rate of drawback was applicable in case where the goods had been used after importation and this reduction was sanctified in accordance with a notification issued under section 74 prescribing the rates of drawback admissible in case of goods used in India before their re- export. In deciding the matter, the court took a clear view that whether the jack in question was used or not is a question of fact. Since the statue did not reach the central rock where the statue had to be hoisted for installation, it is clear that the Hydra-jack could not be used in India. The Court held that in these circumstances, the drawback was admissible under section 74. In another famous case Commissioner of Customs Vs. India Steel Industries, it was held that rules of interpretation in tariff need not be extended to interpretation of classification under the Drawback Rules. In this case the contention was regarding schedule II to Customs and Central Excise Drawback Rules. Two entries which were under the scanner were entry 3606 and entry 3803 The issue was whether the words â€Å"all types† occurring in the entry against 3606 referred to â€Å"steel bars† alone or qualified the next nomenclature of â€Å"shaftings†. In the Customs Tariff, a clear distinction is made between bars and shaftings. The department argued that in the commercial parlance, bars were not known to be made up of stainless steel and shaftings did not come under the same category as bars. It was therefore, argued by the department that shafting would appropriately fall under the description of articles made of stainless steel including stainless steel castings. The Government of India held that the words â€Å"all types† did not refer to dimensional distinction alone but referred to the nature of the material used such as mild steel, carbon austenitic steel etc. It was further held that the rules of the interpretation of a tariff would not apply to rules of interpretation of the entries to the Schedule II to drawback rules, but they would have persuasive value. It was further held when two different descriptions or words are used, it would be necessary to give them the natural and separate meaning to make them meaningful. In LVT Products v. CC, it was held that there is no provision for refund of import duty, if imported goods are re-exported. The assessee can only claim duty drawback u/s 74. Conclusion While in many countries duty drawbacks have not been implemented successfully, largely due to administrative weaknesses, in others these schemes have been very effective in opening up export-oriented sectors by overriding existing protection. In China, duty exemptions at the point of entry have been an essential part of the country’s export processing system and trade reform process. As far as India is concerned, on a theoretical analysis as shown above it is evident that duty drawback schemes are an effective mechanism to encourage exporters to exports goods to foreign countries. Moreover, it also acts as an effective safeguard in cases where the exporter has to send back goods due to extraneous circumstances. From the standpoint of the State-Exporter relationship it is like a reward that that state is giving to the exporter for his contribution towards the increase in export. As pointed out earlier, if imported goods are not consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. To conclude it can be said that keeping aside the administrative hiccups in making the implementation of duty drawback schemes effective, it would not be wrong to say that these schemes can and have shown tremendous potential to enhance exports. Bibliography BOOKS 1. B. Seyoum, Export-Import Theory, Practice, and Procedures (2nd Edn. , London: Routledge, 2009) 2. B. N. Gururaj, Guide to Customs Act (1st edn. , Nagpur: Wadhwa Publications, 2003) 3. R. K. Jain, Central Customs Law Manual (43rd edn. , New Delhi: Centax Publications, 2011) 4. R. K. Jain, Central Excise Law Manual (53rd edn. , New Delhi: Centax Publications, 2011) ARTICLES 1. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1-2) Journal of International Economics, 131-147 (1992). 2. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004). 3. R. Wade, â€Å"How to Protect Exports from Protection: Taiwans Duty Drawback Scheme†, 14(3) The World Economy, 299-309 (1991). 4. T. P. Harrison, â€Å"Principles for the Strategic Design of Supply Chains†, 62(1) International Series in Operations Research ; Management Science, 3-12 (2004). 5. H. C. Oh and I. A. Karimi, â€Å"Global multiproduct production– Distribution planning with duty drawbacks†, 52(2) American Institute of Chemical Engineers Journal, 595-610 (2006). 6. M. Olarreaga, O. Cadot et al. , â€Å"Can Duty Drawbacks Have a Protectionist Bias? † World Bank Policy Research Working Paper No. 2523 (2001). WEBSITES 1. www. indlaw. com 2. www. jstor. com 3. www. manupatra. com 4. www. taxindiaonline. com 5. www. web. worldbank. org [ 2 ]. The Institute of Chartered Accountants of India, Duty Drawbacks sourced from http://220. 227. 161. 86/18917sm_finalnew_idtl_customs_cp11. pdf (December 5, 2011). [ 3 ]. DRAWBACK scheme [ 4 ]. The rules govern the drawback in cases of export of imported goods as it is and also in cases where the goods imported are used as inputs for producing a final product which is ultimately exported. [ 5 ]. Sourced from, http://www. taxindiaonline. com/RC2/pdfdocs/cm/cm22a. pdf (December 5, 2011). [ 6 ]. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004) at 355. [ 7 ]. SECTION 74: Drawback allowable on re-export of duty-paid goods. 1) When any goods capable of being easily identified which have been imported into India and upon which [any duty has been paid on importation, i. are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or ii. are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or iii. re entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if -] a. the goods are identified to the satisfaction of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] as the goods which were imported; and b. the goods are entered for export within two years from the date of payment of duty on the importation thereof : Provided that in any particular case the aforesaid period of two years may, on sufficient cause being s hown, be extended by the Board by such further period as it may deem fit. 2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix. [(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may — a. provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; b. specify the goods which shall be deemed to be not capable of being easily identified; and c. provide for the manner and the time within which a claim for payment of drawback is to be filed. ] (4) For the purposes of this section a. oods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16; b. in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty. [ 8 ]. SECTION 75: Drawback on imported materials used in the manufacture of goods which are exported (1) Where it appears to the Central Government that in respect of goods of any class or description [manufactured, processed or on which any operation has been carried out in India] [, being goods which have been entered for export and in respect of which an order permitting the clearance and loading hereof for exportation has been made under section 51 by the proper officer,] [or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the [manufacture or processing of such goods or carrying out any operation on such goods], the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods, or is not more than such percentage of the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods as the Central Government may, by notification in t he Official Gazette, specify in this behalf : Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the [Foreign Exchange Management Act, 1999 (42 of 1999)], such drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. ] (1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods [manufactured, processed or on which any operation has been carried out in India] and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material. ] (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide – a. for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest if any payable thereon;] aa. for specifying the goods in respect of which no drawback shall be allowed; ab. for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) [or interest chargeable thereon]; b. for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; c. or requiring the [manufacturer or the person carrying on any process or other operation] to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] to enable such authorised officer to inspect the processes of [manufacture, process or any other operation carried out] and to verify by actual check or otherwise the statements made in support of the claim for drawback. d. for the manner and the time within which the claim for payment of drawback may be filed;] [(3) The power to make rules conferred by sub-section (2) shall include the power to give drawback with retrosp ective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods. ] [ 9 ]. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1) Journal of International Economics, 131-147 (1992) at 137. [ 10 ]. See Generally, Supra, note 8. [ 11 ]. Supra note1. [ 12 ]. Supra note 4. [ 13 ]. Rules 6 7, The Customs and Central Excise Duties Drawback Rules, 1995. [ 14 ]. Supra note 4. [ 15 ]. Sourced from, http://web. worldbank. org/WBSITE/EXTERNAL/TOPICS/TRADE/0,,contentMDK:20540524~pagePK:148956~piPK:216618~theSitePK:239071,00. html (December 12, 2011). [ 16 ]. Supra note 5, at 357. [ 17 ]. ABC India Ltd. v. UOI 1992(61) ELT 205 (Del HC). [ 18 ]. Supra note 1. [ 19 ]. All type of bright steel bars and shaftings Rs. 395/- PMT [ 20 ]. Articles made of stainless steel including stainless Rs . 890/- PMT steel castings, not otherwise specified, made of austenitic variety of stainless steel [ 21 ]. 1998(103) ELT 663 (CEGAT). Efficacy of the Duty Drawback Scheme Essay Example Efficacy of the Duty Drawback Scheme Essay Table of Contents Contents Table of Contents1 Introduction2 Part I The Duty Drawback Scheme3 The Customs Act 19623 Part II Pros and Cons of the Scheme7 Pros7 Cons8 Part III Case Law8 Conclusion10 Bibliography12 Introduction With the primary objective of incentivizing exports, various schemes like Export Oriented Units (EOUs), Special Economic Zones (SEZs), Duty Exemption Entitlement Schemes (DEECs), Manufacture under Bond etc. have been made available by the government to obtain inputs without the payment of customs duty/excise duty or to obtain refund of duty paid on inputs. In case of central excise, manufacturers can avail Cenvat Credit of duty paid on inputs and utilize the same for payment of duty on other goods sold in India, or they can obtain refund. Schemes like manufacture under bond are also available for customs. On similar lines, manufacturers or processors can also avail of Duty Drawback Schemes. Here, the excise duty and customs duty paid on inputs is refunded to the exporter of finished product by way of ‘Duty Drawback’. Section 75 of Customs Act provides for drawback on materials used in manufacture or processing of export product. Under Duty Drawback Schemes, relief of customs and central excise duties suffered on the inputs used in the manufacture of export product is allowed to exporters. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. It may be noted that duty drawback under section 75 is granted when imported materials are used in the manufacture of goods which are then exported, while duty drawback under section 74 is applicable when imported goods are re-exported as it is and the article is easily identifiable. Section 37 of Central Excise Act allows he Central Government to frame rules for purpose of the Act. In exercise of these powers, The Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback by the Customs Authorities processing export documentation. In order to fulfill the objectives of this paper, the paper has been structures as follows. Fi rst, I have analysed the rationale behind a duty drawback scheme. Second, I have delved into the statutory provisions dealing with duty drawback schemes and relevant rules. Third, I have made a comparison of the pros and the cons of a duty drawback scheme and finally, I have observed certain principles that have been laid down through case law before making my concluding remarks. Part I The Duty Drawback Scheme Duty drawback schemes, which typically involve a combination of duty rebates and exemptions, are a feature of many countries’ trade regimes. They are used in highly protected, developing economies as means of providing exporters with imported inputs at world prices, and thus increasing their competitiveness, while maintaining the protection on the rest of the economy. We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Efficacy of the Duty Drawback Scheme specifically for you FOR ONLY $16.38 $13.9/page Hire Writer An important principle in the levy of customs duty is that the goods should be consumed within the country of importation. If the goods are not so consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. Eventual exportation may happen due to: A. Goods are sent back to a foreign country Due to non conformity with required specifications * Trade-restrictions in the country of import * Primary purpose of import was temporary retention B. Goods are used in the manufacture of other products meant for export The latest cause for relief of import duty paid is when the goods are ultimately exported. This factor gained greater importance with the establishment of 100% Export Oriented Units where goods manufactured are mainly exported to earn foreign exchange. T he Customs Act 1962 Chapter X of the Customs Act, 1962 deals with various aspects of the duty drawback scheme in India. Section 74 deals with goods which fall under Category A as described above and Section 75 deals with Category B. In case of goods which were earlier imported on payment of duty and are later sought to be re-exported within a specified period, customs duty paid at the time of import of the goods with certain cut can be claimed as duty drawback by the exporter at the time of export of such goods. Such duty drawback is granted in terms of Section 74 of the Customs Act, 1962 read with Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995. For this purpose, at the time of import, the identity particulars of the goods are recorded at the time of examination of import goods; at the time of export, cross verification of the goods under export is done with the help of related import documents to ascertain whether the goods under export are the very ones which were imported earlier. Where the goods are not put into use after import, 98% of duty drawback is admissible at the maximum under Section 74 of the Customs Act, 1962. In cases where the goods are put into use in India after import but prior to its export, duty drawback is granted on a sliding scale basis depending upon the extent of use of the goods. No duty drawback is available if the goods are put into use for a period exceeding 36 months after import. Application for duty drawback is required to be made within 3 months from the date of export of goods. If the primary elements of Section 74 as highlighted in the relevant footnote are satisfied, then the export goods are entitled to a payment of drawback of an amount equal to 98%. However, there are certain external factors which can affect the relevant conditions. As a corollary to this proposition, it would follow that the rate fixed by the Government would be applicable for a prescribed period only. If there is a) any variation in the rate of duty paid on the input whether customs or excise duty b) variation in the composition of the final product and c) change in the process of manufacture the rate of duty already fixed by the Government would not be applicable. It would require to be revised. The fixation of a rate of drawback is, therefore a continuous process and the industry availing of such facility of drawback is required to furnish continuously its costing and production data to the organization entrusted with the responsibility of fixation of rates of drawback. It will be noticed that in the case of drawback under section 74 the amount of drawback was related to the actual duty paid on the goods. It did not have any correlation to either the valuation of the goods at the time of exportation or the prevailing rates of duty on the goods at the time of export. However, in the case of section 75 drawbacks, since the identity of the inputs which have suffered customs or excise duty as the case may be, is extinguished in the final product, there has been a necessity to correlate the grant of drawback with the value of the goods exported. It has therefore been prescribed under proviso to section 75(1) of the Customs Act that no drawback of duty shall be allowed under this section if: * the export value of the finished goods or the class of goods is less than the value of the imported material used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods: or * the export value is not more than such percentage of the value of the imported materials used in 1he manufacture or processing of such goods or carrying out any operation on such goods or class of goods as may be notified by the Central Government; or * any drawback has been allowed on any goods and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Management Act, 1999 (FEMA). In such a case, the drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section ( 2) specify the procedure for the recovery or adjustment of the amount of such drawback. Under Duty Drawback Scheme, an exporter can opt for either a) All Industry Rate (AIR) of Duty Drawback Scheme or b) Brand Rate of Duty Drawback Scheme Major portion of Duty Drawback is paid through AIR Duty Drawback Scheme which essentially attempts to compensate exporters of various export commodities for average incidence of Customs and Central Excise duties suffered on the inputs used in their manufacture. Brand rate of duty drawback is granted in terms of the Customs and Central Excise Duties Drawback Rules, 1995 in cases where the export product does not have any AIR or duty drawback rate, or where the AIR duty drawback rate notified is considered by the exporter insufficient to compensate for the Customs/Central Excise duties suffered on inputs used in the manufacture of export products. For goods having an AIR the brand rate facility to particular exporters is available only if it is established that the compensation by AIR is less than 80% of the actual duties suffered in the manufacture of the export goods. Part II Pros and Cons of the Scheme Pros The principal method of encouraging the export of goods has been the drawback of customs and the central excise duties on goods manufactured out of customs duty paid and/or central excise duty paid on inputs or raw materials. The Duty drawback schemes are used in highly protected economies as means to provide exporters of manufactured goods with imported inputs at world prices and thus increasing their profitability, while maintaining the protection for domestic industries that compete with imports. The choice of export drawbacks is reinforced by international regulations, namely that GATT rules out the use of direct export subsidies, but allows the use of drawbacks. If export was not there, there would be no manufacture of the goods now being manufactured. So there would be no duty collected also. Duty exemptions increase the competitiveness and efficiency of the economy. In the absence of duty drawbacks the protection of import competing firms is in general positive, while that of export competing firms is negative. This is because export competing firms face world prices while domestic competing firms are protected by tariffs on final goods. Duty drawbacks reduce the Effective Rates of Protection (ERPs) for export competing firms to 0 which allows export producers to operate at world prices, and halve the standard deviation in ERPs, which in turn increases the efficiency of the economy. Cons * A duty drawback scheme is an obvious and direct loss of government revenue * Creates opportunity for cheating and abuse * Absorbs administrative resources for its implementation * Drawbacks do not offset non-tariff barriers against imported inputs The implementation of Duty Drawback Programs in developing countries has not fared very well for various reasons such as * administrative weaknesses in customs administration, * poor statistical infrastructure, failure of the government to reimburse pre-paid duties because of financial difficulties Part III Case Law It is important to bear in mind the distinction between Section 74 and Section 75. Section 74 of the Customs Act comes into operation when articles are imported and there upon exported, such articles being easily identifiable. Section 75 on the other hand comes into operation when imported materials are used in the manufacture of goods which are exported. The Government of Andhra Pradesh floated an international tender for the transportation of a monolithic Buddha statue. The statue was required to be transported from Raigir, Nalgonda District, to the foreshore of Hussain Sagar Lake, Hyderabad, where it was to be installed. The transportation of this monolithic statue was a highly technical work and a special equipment for transportation as well as special lifting and erection equipment called Hydra-jack was required. This Hydra-jack was imported from a firm in Holland on hire. The equipment was imported on a customs clearance permit on an undertaking to export the equipment within a specified period. However, the job of installation of statue in the rock at the centre of the lake could not be completed as during transportation of the statue from the shore to the central rock, the statue sank in the lake. The Hydra-jack was therefore shipped back to the suppliers from whom it was hired. A claim for drawback under section 74 of Customs Act was made claiming drawback of 98% of the total duty paid in respect of the goods. The Assistant Commissioner however allowed drawback only at the rate of 85% of the total import duty paid. The question that needed to be determined is whether the drawback is to be granted at 98% or 85% as has been allowed by the department. The Delhi High Court held that the reduction in the rate of drawback was applicable in case where the goods had been used after importation and this reduction was sanctified in accordance with a notification issued under section 74 prescribing the rates of drawback admissible in case of goods used in India before their re- export. In deciding the matter, the court took a clear view that whether the jack in question was used or not is a question of fact. Since the statue did not reach the central rock where the statue had to be hoisted for installation, it is clear that the Hydra-jack could not be used in India. The Court held that in these circumstances, the drawback was admissible under section 74. In another famous case Commissioner of Customs Vs. India Steel Industries, it was held that rules of interpretation in tariff need not be extended to interpretation of classification under the Drawback Rules. In this case the contention was regarding schedule II to Customs and Central Excise Drawback Rules. Two entries which were under the scanner were entry 3606 and entry 3803 The issue was whether the words â€Å"all types† occurring in the entry against 3606 referred to â€Å"steel bars† alone or qualified the next nomenclature of â€Å"shaftings†. In the Customs Tariff, a clear distinction is made between bars and shaftings. The department argued that in the commercial parlance, bars were not known to be made up of stainless steel and shaftings did not come under the same category as bars. It was therefore, argued by the department that shafting would appropriately fall under the description of articles made of stainless steel including stainless steel castings. The Government of India held that the words â€Å"all types† did not refer to dimensional distinction alone but referred to the nature of the material used such as mild steel, carbon austenitic steel etc. It was further held that the rules of the interpretation of a tariff would not apply to rules of interpretation of the entries to the Schedule II to drawback rules, but they would have persuasive value. It was further held when two different descriptions or words are used, it would be necessary to give them the natural and separate meaning to make them meaningful. In LVT Products v. CC, it was held that there is no provision for refund of import duty, if imported goods are re-exported. The assessee can only claim duty drawback u/s 74. Conclusion While in many countries duty drawbacks have not been implemented successfully, largely due to administrative weaknesses, in others these schemes have been very effective in opening up export-oriented sectors by overriding existing protection. In China, duty exemptions at the point of entry have been an essential part of the country’s export processing system and trade reform process. As far as India is concerned, on a theoretical analysis as shown above it is evident that duty drawback schemes are an effective mechanism to encourage exporters to exports goods to foreign countries. Moreover, it also acts as an effective safeguard in cases where the exporter has to send back goods due to extraneous circumstances. From the standpoint of the State-Exporter relationship it is like a reward that that state is giving to the exporter for his contribution towards the increase in export. As pointed out earlier, if imported goods are not consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. To conclude it can be said that keeping aside the administrative hiccups in making the implementation of duty drawback schemes effective, it would not be wrong to say that these schemes can and have shown tremendous potential to enhance exports. Bibliography BOOKS 1. B. Seyoum, Export-Import Theory, Practice, and Procedures (2nd Edn. , London: Routledge, 2009) 2. B. N. Gururaj, Guide to Customs Act (1st edn. , Nagpur: Wadhwa Publications, 2003) 3. R. K. Jain, Central Customs Law Manual (43rd edn. , New Delhi: Centax Publications, 2011) 4. R. K. Jain, Central Excise Law Manual (53rd edn. , New Delhi: Centax Publications, 2011) ARTICLES 1. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1-2) Journal of International Economics, 131-147 (1992). 2. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004). 3. R. Wade, â€Å"How to Protect Exports from Protection: Taiwans Duty Drawback Scheme†, 14(3) The World Economy, 299-309 (1991). 4. T. P. Harrison, â€Å"Principles for the Strategic Design of Supply Chains†, 62(1) International Series in Operations Research ; Management Science, 3-12 (2004). 5. H. C. Oh and I. A. Karimi, â€Å"Global multiproduct production– Distribution planning with duty drawbacks†, 52(2) American Institute of Chemical Engineers Journal, 595-610 (2006). 6. M. Olarreaga, O. Cadot et al. , â€Å"Can Duty Drawbacks Have a Protectionist Bias? † World Bank Policy Research Working Paper No. 2523 (2001). WEBSITES 1. www. indlaw. com 2. www. jstor. com 3. www. manupatra. com 4. www. taxindiaonline. com 5. www. web. worldbank. org [ 2 ]. The Institute of Chartered Accountants of India, Duty Drawbacks sourced from http://220. 227. 161. 86/18917sm_finalnew_idtl_customs_cp11. pdf (December 5, 2011). [ 3 ]. DRAWBACK scheme [ 4 ]. The rules govern the drawback in cases of export of imported goods as it is and also in cases where the goods imported are used as inputs for producing a final product which is ultimately exported. [ 5 ]. Sourced from, http://www. taxindiaonline. com/RC2/pdfdocs/cm/cm22a. pdf (December 5, 2011). [ 6 ]. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004) at 355. [ 7 ]. SECTION 74: Drawback allowable on re-export of duty-paid goods. 1) When any goods capable of being easily identified which have been imported into India and upon which [any duty has been paid on importation, i. are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or ii. are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or iii. re entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if -] a. the goods are identified to the satisfaction of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] as the goods which were imported; and b. the goods are entered for export within two years from the date of payment of duty on the importation thereof : Provided that in any particular case the aforesaid period of two years may, on sufficient cause being s hown, be extended by the Board by such further period as it may deem fit. 2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix. [(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may — a. provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; b. specify the goods which shall be deemed to be not capable of being easily identified; and c. provide for the manner and the time within which a claim for payment of drawback is to be filed. ] (4) For the purposes of this section a. oods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16; b. in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty. [ 8 ]. SECTION 75: Drawback on imported materials used in the manufacture of goods which are exported (1) Where it appears to the Central Government that in respect of goods of any class or description [manufactured, processed or on which any operation has been carried out in India] [, being goods which have been entered for export and in respect of which an order permitting the clearance and loading hereof for exportation has been made under section 51 by the proper officer,] [or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the [manufacture or processing of such goods or carrying out any operation on such goods], the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods, or is not more than such percentage of the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods as the Central Government may, by notification in t he Official Gazette, specify in this behalf : Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the [Foreign Exchange Management Act, 1999 (42 of 1999)], such drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. ] (1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods [manufactured, processed or on which any operation has been carried out in India] and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material. ] (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide – a. for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest if any payable thereon;] aa. for specifying the goods in respect of which no drawback shall be allowed; ab. for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) [or interest chargeable thereon]; b. for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; c. or requiring the [manufacturer or the person carrying on any process or other operation] to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] to enable such authorised officer to inspect the processes of [manufacture, process or any other operation carried out] and to verify by actual check or otherwise the statements made in support of the claim for drawback. d. for the manner and the time within which the claim for payment of drawback may be filed;] [(3) The power to make rules conferred by sub-section (2) shall include the power to give drawback with retrosp ective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods. ] [ 9 ]. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1) Journal of International Economics, 131-147 (1992) at 137. [ 10 ]. See Generally, Supra, note 8. [ 11 ]. Supra note1. [ 12 ]. Supra note 4. [ 13 ]. Rules 6 7, The Customs and Central Excise Duties Drawback Rules, 1995. [ 14 ]. Supra note 4. [ 15 ]. Sourced from, http://web. worldbank. org/WBSITE/EXTERNAL/TOPICS/TRADE/0,,contentMDK:20540524~pagePK:148956~piPK:216618~theSitePK:239071,00. html (December 12, 2011). [ 16 ]. Supra note 5, at 357. [ 17 ]. ABC India Ltd. v. UOI 1992(61) ELT 205 (Del HC). [ 18 ]. Supra note 1. [ 19 ]. All type of bright steel bars and shaftings Rs. 395/- PMT [ 20 ]. Articles made of stainless steel including stainless Rs . 890/- PMT steel castings, not otherwise specified, made of austenitic variety of stainless steel [ 21 ]. 1998(103) ELT 663 (CEGAT).

10 Ways to be a Great Admin Assistant

10 Ways to be a Great Admin Assistant As a personal or administrative assistant, yours is one of the most important (and undervalued) components of a successful operation. Here are 10 ways to be a great admin assistant and get noticed for all the amazing, crucial work you do.1. Show core competenceThis covers the basics. You should be solid on everything from basic office and organization skills, necessary software, all word processing programs, database creation and management, communication skills, phone manner, spelling, grammar, punctuation, scheduling, payroll, budgeting, report generating, basic accounting, supply ordering, etc., etc. Think of this as your absolute minimum as far as skills and expertise go, then build on it, rather than thinking of it as a rudimentary checklist. You want all these boxes ticked, and well, before you can feel comfortable calling yourself good at your job. Then build on them and get even better and more competent.2. CommunicateThis is an absolutely key and crucial skill for assistants . Don’t just be good at it- be great at it. That’s where your bar should be set. Whether you’re speaking to clients or your boss’s boss on the phone, be personable, charming, and precise. Smile, even when you don’t mean it, and even when no one can see. They’ll be able to hear it in your demeanor and it can make all the difference. Be a pleasure to speak with on the phone and in person. Be someone people are relieved to go to when they have a problem that needs fixing.3. Dot your ‘i’sOrganization and attention to detail are two skills probably already on your resume- and everybody else’s! You must make these the keystones of your entire job outlook. Pay attention. Be meticulous. Find a system that is efficient, common sense based, and works for you. Be the best-oiled machine possible. When you’ve reached optimum efficiency, try and make it even better.4. Manage your timeAnother skill everyone likes to tout on their resumes. But you must absolutely own this one. Half the time you won’t just be managing your time, but your boss’s time. Or the company’s. You’ll have to manage all of this while also managing yourself and your projects and deadlines. Become a master juggler. Know when you can add another log to the fire and when you have to delegate or decline.5. Know your industryIt’s not enough to know your office inside and out. If you’re not thinking past your immediate workspace and your company, you’re only ever going to be an administrative assistant. A lot of industry-specific stuff you can learn on the job. Just make sure you learn fast. Pay attention. Ask questions. Bone up in your free time. After week two, you should be the one answering the questions. After another few weeks, be good enough to be a resource to your boss- rather than the other way around.6. Hone your toolsDepending on what your particular tool box contains, you’ll learn very quickly what you need to know. Whether it’s Quicken or Excel, take a training course, gain Jedi ninja skills that make you a wizard at that tool. There will come a time when your wealth of extra knowledge saves the day.7. Be a consummate professionalDon’t just dress nicely for work and be professional. Dress consistently and perfectly for what you’re doing and who you’re working with. Look good- the more professional you look, the more respect you’ll gain without having to do much at all. And be absolutely steadfast in your commitment to being a professional. This reputation for trustworthiness and respectability will only help you as you go.8. Be trustworthyWhether you’re dealing with twisty office politics or having to mediate concerns between coworkers or you’re just plain listening to people air their troubles, be a vault. Don’t speak ill of anyone behind their back. Earn people’s trust. Maintain integrit y and dignity. And always handle confidential documents, matters, and conversations with the utmost of tact. Be a vault. The trust of your colleagues and superiors is a valuable thing to have.9. Cultivate good judgmentUse all those skills from your undergraduate philosophy class. Hone your reason and critical thinking skills. Learn how to think through problems, anticipate complications and needs. Become deft at knowing how to delegate, whom to ask for help. And learn to do it without a lot of direction from above. Your boss will thank you for putting out so many fires on your own.10. Be a team playerThis sounds cheesy, but it really is a must. Pinch in when you can. Do the job everyone else is batting around like a hot potato. And do it with a smile on your face. You’ll have a bunch of favors you can call in in a pinch. Plus, you’ll impress your boss with your initiative. Try to never utter the words â€Å"but that’s not my job.†

Ethics and Morality Essay Example | Topics and Well Written Essays - 2500 words

Ethics and Morality - Essay Example According to Rousseau, for the State, it is important that each citizen has some kind of religion or devotion as a regularizing rod for his behavior. It does not matter to the State if the religion is uplifting the citizen in any way or not. Its requirement is that it controls and shapes his behavior in the right way, so that he is not a nuisance in the society and remains a law-abiding citizen. Morality is the other side of the religious coin. It is interesting to note that much of what we call 'morality' today did not exist in the Stone Age. The powerful took away what they needed from the hapless unfortunate creatures, who either perished or got enslaved. It was the jungle law, what prevails today in most of the animal kingdom, though there are interesting exceptions. As man became increasingly aware of his society, community and responsibility towards them, a kind of bond formed around him, making him an integral part of it and certain rules and conditions were either imposed on him, or he became conscious that to adhere to them would be self-preservation from harmful attacks. The individualist nature has resulted in the collective way of life and man found security in numbers and lived as part of a society, where morality became the most important requirement to have a coherent social structure. Social contract theory is supposed to be as old as Philosophy itself and even Socrates' explanation to Crito approaches it. Rousseau comes very close to Hobbes when he says that religion binds the man to morality, law and hence, to social contract. This is helpful for the peace and well being of the society. It glorifies the prince, the country, and the lawmakers. Hence, it is a form of social contract entered between the individual man and the collective society, which later was governed and protected by political authority. Man and society are bound by this unseen contract and it is easy to assume that morality and social contract are complimentary as well as prerequisites to each other. "Social contracts or Contractarianism stems from the political power and control and man's accepting it as legitimate authority in governance of moral fibre of the society." http://plato.stanford.edu/entries/contractarianism/ According to Hobbes, it is clear that common interest of fear leads men into political society and fear could be of gory death, insecurity, lack of cultural living, deprivation of comfort and industry, losing satisfaction derived out of life, losing kin and possessions, living with unfulfilled desires, separation, misadventure and hatred ruling every bit of life. Hobbs feels that even a bad political authority is better than none and should be welcomed and cherished.

Pandemic Flu plan Case Study Example | Topics and Well Written Essays - 750 words

Pandemic Flu plan - Case Study Example that has seen heath experts and governments come together to formulate policies and plans on how to curb and mange influenza so as to reduce loss of life through such pandemic. Communities at their local levels have come up with ways to handle influenza so to protect the community members from suffering and deaths. This paper indicates a community plan outlines strategies to curb influenza in Glen Falls in New York. To enhance influenza review in Glen Falls, the plan shall initiate measures to protect community members from attacks and loss of lives as a result of flu. They include; This shall be meant to promote and boost the immunity of villagers through anti viral drugs and vaccine. Parents shall be advised to take their children fro vaccine so as to enable them withstand the effects of influenza. Immunization awareness shall be carried out to educate the people on the need to consider immunization as the possible solution for this challenge. Expectant mothers shall be advised to attend prenatal and antenatal care program in which vaccination and immunization for the unborn baby and the mother shall be done to offer remedy for this problem. To educate the community, seminars and workshops shall be carried out in the community to enlighten the people. Cultural dances and performances where by communal artists shall be used to perform and make skits more so in the evenings which shall bring together members of the community to learn on the need to take on immunization program to remedy influenza. Influenza pandemic requires proper planning that involves partie s of every level such as communities and families and individuals so as to slow and respond so as to recover from this disaster. This is because influenza has been identified to cause loss of life through illness making it a public threat. The plan will involve health care providers in advocating the control of influenza in the community. Hospitals shall print leaflets which shall have the information