Michigans Ground Water Industry Employment - 1593 Words

Geographic Range. They are located in Dexter Michigan and have been servicing Washtenaw county and a large area of Southeastern Michigan including Washtenaw, Livingston, Jackson, Lenawee, Monroe, Oakland, Wayne, Ingham and Hillsdale Counties since 1974. Economic Structure of the Organization. Ann Arbor Well Drilling is a small business and the average size, according to the National Well Drilling Association standards, which in a recent document â€Å"Michigan’s Ground Water Industry Employment† it is quoted â€Å"This portion of the industry is characterized by small firms, many of which are multi-generation family-owned and operated. 331 firms employ an estimated 1,420 people, Annual estimated sales of $375 million† (National Ground, 2016). Currently, due to the recent buyout of the older brother, Ann Arbor Well drilling is looking to stay in the black and have any net profit it can, so as to start saving to invest in a new or newer drilling rig since the current one is getting to its end of life and requiring increasingly more repairs and there is currently no savings for the down payment. The cost of a new portable drilling rig can range between $750,000 to $950,000 so, financing is usually sought out from local banks and the equipment manufacture rs, who charge slightly more interest than the national average, but financing equipment for a small independent business in a seasonally diverse state like Michigan where the weather can affect if or how much work they can completeShow MoreRelatedEssay On The Quality Of Water1312 Words   |  6 PagesOn April 25, 2014 corrosive water was drawn from a local river and pumped into the water mains of Flint, Michigan. The grim financial affairs of the post-industrial city prompted the decision to switch the water supply from the Detroit Water and Sewerage Department (DWSD) to the local Flint River. The city’s water contract with the DWSD was set to expire in 2014 (Kennedy, 2016). The temporary water transfer was meant to save the city money, while a new water line to Lake Huron was under constructionRead MoreTaking a Look at Ohio3089 Words   |  12 Pages70% of North Americas manufacturing capacity. To the north, Lake Erie gives Ohio 312 miles (502 km) of coastline, which allo ws for rhythmical cargo ports. Ohios southward border is defined by the Ohio River (with the border being at the 1793 low-water stamp on the northward side of the anabranch), and much of the septentrional brim is defined by Lake Erie. Ohios adjoin are Pennsylvania to the orientate, Michigan to the northwest, Ontario Canada, to the north, Indiana to the sunset, Kentucky onRead MoreStrategic Management: An Integrated Approach Essays11838 Words   |  48 PagesThe Cherry Lady Chapter Contents Book Title: Strategic Management An Integrated Approach Printed By: ALICIA LI (aliciali0626@gmail.com)  © 2015, 2013 Cengage Learning, Cengage Learning Cae 1 The Cherr Lad Chapter Introduction 1-1 The Chocolate Industry 1-1a Market Size 1-1b Inputs and Traits of Chocolate Products 1-1c Competition 1-1d Demand 1-1e The Premium Chocolate Segment 1-2 Alicia’s Background 1-2a The Origin of Tart Cherry Caramels 1-3 The Cherry Lady 1-3a Product Line 1-3b Markets 1-3cRead MoreVarian Solution153645 Words   |  615 Pagesprice of the old bonds will fall until their yield equals 10%. 11.8 (0) In the text we discussed the market for oil assuming zero production costs, but now suppose that it is costly to get the oil out of the ground. Suppose that it costs $5 dollars per barrel to extract oil from the ground. Let the price in period t be denoted by pt and let r be the interest rate. (a) If a ï ¬ rm extracts a barrel of oil in period t, how much proï ¬ t does it make in period t? pt − 5. pt+1 − 5. What is the presentRead MoreLibrary Management204752 Words   |  820 PagesBurnout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279 Violence and Crime in the Workplace . . . . . . . . . . . . . 280 External Impacts on Human Resources—Legal Protections . . . . . . . . . . . . . . . . . . . 282 Equal Employment Opportunities . . . . . . . . . . . . . . . . 283 The Civil Rights Act of 1964 and Other Important Federal Legislation . . . . . . . . . . . . . . . . . . . 284 Affirmative Action and Comparable Worth . . . . . . . . . 285 xii Contents Read MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesPlayer–Owner Disputes Are Unnecessary 471 Questions for Review 472 Experiential Exercise A Negotiation Role-Play 472 Ethical Dilemma The Lowball Applicant 473 Case Incident 1 Choosing Your Battles 473 Case Incident 2 Mediation: Master Solution to Employment Disputes? 474 S A L 15 Foundations of Organization Structure 479 What Is Organizational Structure? 480 Work Specialization 480 †¢ Departmentalization 482 †¢ Chain of Command 483 †¢ Span of Control 484 †¢ Centralization and Decentralization

The Zoot Suits A Time Of War For The United States

The 1940s was a time of war for the United States. World War II had captured the attention of the world and the attention of many men ready to lay down their lives to fight overseas for their country. The war in Eastern Europe was not the only fight, though. There was one back home, in the western United States. It was the fight against racism, injustice, and prejudice. Mexican Americans were the popular targets and victims of this fight, and their opponents were servicemen, policemen, the press, and society itself. The cause of the conflict was the clothing the Mexican American male youth wore and chose to identify with, zoot suits. The zoot suits were more than just a fashion statement. The suits were part of the Mexican American youth†¦show more content†¦The goal of this particular fashion was to be comfortable, unique, and to be fit for dancing, which the youth spent their free evenings doing, in particular, the jitterbug and the swing (Warren). The zoot suits were worn not only by Mexican American youths, but also by young, African Americans, Jewish people, and even Euro-Americans. The ones who tended to wear these suits mostly came from poor, working class families. As a way to protest and rebel against standard society, the suits were worn to distinguish themselves from everyone else. The rebellious youths took pride in their clothing and made it the look of their generation (VintageDancer.com). Zoot suit wearers were dubbed pachucos and with this look came its own language; Chuco, deriving from the word pachuco. A mixture of Spanish, English, and old Spanish made up this language of the barrio youths and gangs (Acuà ±a 248). Since the zoot suits were so different and frowned upon by middle class citizens, society took to discriminating against pachucos, calling them criminals and gangsters. The military servicemen especially had strife with them. A growing conflict between the servicemen and the zoot-suiters would erupt in a historic event known as the Zoot Suit Riots. Despite the fact that many Mexican Americans were enlisted in the military, most Euro-American servicemen viewed pachucos as draft dodgers and regarded them as unpatriotic because of the unnecessary amount ofShow MoreRelatedThe Power Of The Zoot By Luis Alvarez1293 Words   |  6 PagesIn the power of the Zoot, Luis Alvarez investigates the multiple meanings of the immensely popular zoot suit culture during world war two (Alvarez, p. 2). The youth were extremely influenced by the zoot suit. The zoot suit gave minorities a sense of belonging. Throughout this book, the author discusses race, gender roles, generation differences, dignity, an d national belonging/violence during world war two. Part one of this book â€Å"Dignity Denied: Youth in the Early War Years†, discusses the politicalRead MoreZoot Suits Riot Film1107 Words   |  5 PagesWhile America fought World War II in Europe, riots broke out in the streets of Los Angeles targeting young Latinos. They strived for the same freedom enjoyed by whites, but were treated as poorly as African Americans of the era. In effect, they tried to disassociate themselves from this faction. Young Latino men referred to themselves as pachucos and sported oversize suits known as zoot suits. In the film Zoot Suit Riots, Joseph Tovares remarkably portrayed the difficult lives of Mexican AmericansRead MoreAnalysis of Zoot Suit Essay1141 Words   |  5 PagesThe book Zoot Suit has symbolic significance for Mexican Americans and tells about the riots during World War II. The Sleepy Lagoon Murder was one step in the fight for the rights and respect of Mexican Americans. This riot involved young servicemen and civilians who clashed in the streets of the city with young Mexican Americans who wore the noticeable quot;Zoot Suit.quot; At their height, the riots involved several thousand men and women. In the end no one was killed and only a few wereRead MoreZoot Suit Riots Essay1406 Words   |  6 Pages Draped Suits versus Pressed Uniforms Race is an ongoing discussion that has been a prominent topic since the beginning of the United States of America. It is difficult to understand the issues that rise from a factor that people cannot control like their color of their skin or the family ties with religion. Being open and understanding can be difficult if one is not willing to learn and be open towards new ideas that are different. Some of these issues were raised during the 1940’s when the worldRead MoreRacial Tension And Civil Unrest1685 Words   |  7 PagesAs diverse as the city of Los Angeles is, it has a history of racial tension and civil unrest. From 1910, the start of the Mexican Revolution and World War I when President Theodore Roosevelt instituted the â€Å"brown scare† (Coerver, 2001), to 1913, when the California Alien Land Act prohibited Japanese immigrants and citizens of Japanese descent from owning land in California, to 1934, when 3000 Chinese immigrants were displaced to make way for Union Station, to 1942, when 110,000 Japanese AmericansRead MoreZoot Suit1167 Words   |  5 PagesZoot Suit Based on the notorious 1942 â€Å"Sleepy Lagoon† murder mystery, which resulted in the â€Å"Zoot Suit Riots† in Los Angeles, California, playwright Luis Valdez combines fact and fiction in the play â€Å"Zoot Suit† to portray the fate of 12 young Mexican Americans that were brought to trial for a murder they did not commit. Valdez created the play; â€Å"Zoot Suit† that brought a strong symbolic significance for Mexican Americans and expresses about the riots during World War II. The play, â€Å"Zoot Suit†Read MoreEffects Of World War II On America Essay958 Words   |  4 PagesIn September of 1939, a global war had begun when Hitler led the German forces to invade Poland. The American president was reluctant on entering the war because he was building allies in the western hemisphere and was focused on making life better on the home front. Tragedy struck America on the morning of December 7, 1941 when the Japanese conducted a surprise aerial att ack against the United States naval base at pearl harbor. The lethal and deadly force of the attack spurred President FranklinRead MoreZoot Suit Riots in Los Angeles Essay1929 Words   |  8 PagesZoot Suit Riots in Los Angeles Outline Topic: The Zoot Suit Riots of 1943: What caused them, what happened, and what were the effects? Introduction Causes for the riots in 1943 History of racism Stylish dress seen as un-American during wartime. Stage set for riots Sleepy Lagoon murder case and the Zoot Suit riots Effects of riots Cultural repression Political activism in Mexican American community Series of reforms in the Los Angeles Police Department Causes Mexican Revolution,Read MoreModern Chicano Theater, By Luis Valdez Is Best Known As The Founding Director Of El Teatro Campesino1407 Words   |  6 Pagesinterrupted by his family s constant travel, Valdez finished high school and subsequently attended San Jose State College. After graduating in 1964 Valdez joined the San Francisco Mime Troupe, from which he gained an appreciation of agitprop theater, which makes use of political agitation and propaganda to protest social injustice. Valdez returned to Delano in 1965 to assist Cà ©sar Chà ¡vez and the United Farmworkers Union in their efforts to unionize migrant workers. There Valdez organized the strikers intoRead MoreEssay about Zoot Suit1123 Words   |  5 PagesZoot Suit, a play written by Luis Valdez, depicts the racially charged trial of the Sleepy Lagoon Case of 1942 in which the courts charged a group of Pachucos with the murder of another Mexican-American. During the 1940s, many Mexican-Americans suffered widespread disc rimination as dramatized in Zoot Suit. To combat such discrimination many Chicano youth wore stylized zoot suits, adorned with oversized jackets during fabric shortages as a form of social and political rebellion. Zoot Suiters felt

Media Influence on Stereotypes Free Essays

string(61) " doing less work and receiving the same credit as Harold is\." What you see is not always what you get In a society highly influenced by the media, stereotypes are used sometimes in a comedic way. In Harold and Kumar go to White Castle one of the main themes the movie is poking fun at is how stereotypes affect the lives of the two main characters one being of Korean decent and the other Indian. The movie opens introducing the first character Harold. We will write a custom essay sample on Media Influence on Stereotypes or any similar topic only for you Order Now The audience sees that he is an Asian male working in a cubicle for a banking company. The scene turns to Harold’s co-workers who are both white in an office that is nicer and bigger to that of Harold, discussing how they are going to have fun and party for the weekend when one of them has much work to do, so one of them suggests having someone else do it. The scene gives the impression that the two white co-workers are the main characters of the movie as the introductory scene shows primarily the two co-workers and have the most dialogue in the brief intro; however, later the audience will notice that they are not seen again until the end of the movie.What this scene is shown to do is to make humor out of a normalized stereotype of the Asian American group. As this scene will be analyzed, the normalized stereotypes of Asians in society is highly recognizable in American culture and media, as it negatively privileges the Asian group while obscuring Americans insecurity of their own part in society. In today’s world most people are born with an identity al ready established for them. Generalized perceptions or a stereotype of a single group has instigated prejudice.With cultural representations already determined by the outside world, many strive to break such representations in order to form their own identity and not what was given to them. It has increasingly more difficult for one to break such representation due to factors in society normalizing these representations with the use of the media. The media has become a powerful tool in promoting such representation of groups. Stereotypes surround the whole world we live in and are unavoidable.No matter what we do, depending on our personality, attire, or even our hairstyle everyone fits into some sort of stereotype even by a little. The definition of a stereotype is a standardized conception or idea of a group of people (Hurst). Even though most stereotypes aren’t true there is a reason why they exist and continue to thrive. Stereotypes have flourished continually as the world has become more and more globalized. Especially in the United States one of the most ethnically diverse countries in the world.As stereotypes exist they have consequently affected the way that a particular individual or group lives in society. One particular representation that will be analyzed is the stereotypes of Asians in popular media, the movie Harold and Kumar go to White Castle and along with my own personal experiences being in the group within Asian Stereotypes will be used to assess the topic. Back at the beginning of this paper an introductory scene was described of the film Harold and Kumar go to White Castle. Even though the scene is only about a few minutes many representations can be noted.The scene implements key normalized stereotypes seen in the public eye. The particular stereotype of Asian group has been connected to the term â€Å"Model Minority† which applies positive traits as a stereotype. The traits include qualities such as being hardworking, intelligent, studious, productive, and also inoffensive people. Also known to increase their social status through merit. The biggest opposition to the view is that it exaggerates the success of Asians. This false empowerment given by the stereotype covers up true problems that are faced by the Asian community.The belief that Asians are harder workers and thus leading to higher earning jobs has led to a more difficult level of climbing the work ladder into higher wage jobs, otherwise known as the glass ceiling phenomena: The definition â€Å"The Glass Ceiling† refers to an invisible barrier that limits the level to which a woman or another member of a demographic minority can advance within the hierarchy in an organization. It often is a barrier that confronts Ethnic Americans in addition to women when trying to reach upper management levels in many companies (Hester, 2007)Corresponding to the glass ceiling phenomena, th e model minority stereotype has been believed to been the cause that Asians must acquire more education and work more hours than their white counterparts to earn the same amount of money. We will go back to the same scene mentioned at the beginning and continue. The scene described before shows Harold the Korean descendent character working tenaciously in his cubicle filling out forms and papers and he is then approached by the two co-workers mentioned earlier that were contemplating how they are going to party over the weekend when they have work to do.Afterwards it shows the two co-workers giving Harold a pile of their papers and folders then persuading Harold to do the work for them with Harold then unenthusiastically accepting the task. Afterwards the scene shows the two co-workers in this short dialogue Co-worker 1: â€Å"Wow! That was amazing; I can’t believe how easy that was† Co-worker 2: â€Å"Dude, how do you think I get all my shit done? Those Asian guys just love crunching numbers. You probably just made his weekend. (Both leave laughing)Then the camera pans over to Harold as he shouts â€Å"Fuck! † The co-workers connect the traits of the stereotype to what they just did and sarcastically believe they did Harold a favor. What can be shown here in relation to the model minority stereotype is that Harold now has to do more work than is required of him for his white counterparts. However doing this extra work will not earn him more money or any merit while his white counterpart will be doing less work and receiving the same credit as Harold is. You read "Media Influence on Stereotypes" in category "Papers" The dialogue shows that the co-workers jokingly believe they are doing Harold a favor due to his traits which allows him to do such tasks; however, the ending of the scene shows Harold shouting â€Å"Fuck! † which can be seen as epitomizing reaction of Asians frustrations towards how this stereotype has affected them. The scene shows rebellion towards the label of the model minority. This shows that even though the model minority label credits Asians with strong qualities in the end negatively affects them.What does the scene show about the white co-workers? The scene shows the co-workers of Harold irresponsibly passing off their work for someone else to do. This characteristic shows laziness in the white co-workers. This part of the scene was a way to laugh at both Harold and also the two white co-workers. Why was this funny? The thing is that it’s sometimes true that these kinds of situations occur that is where the audience connects the humor in the situation. The scene reveals an abnormal of how Americans are usually viewed.Americans have been known to be hard workers through fighting for freedom through the revolution to rising to one of the most powerful countries of the 20th century. Time goes on being on top, strong qualities can be seen to be fading away. The polarity is seen as Harold the Korean is hard working while the white co-workers are not. In the scene the white co-workers are laughing away semi-sadistically as they leave the building after taking advantage of their Asian co-worker. The significance of this is that the laughing disguises the white co-workers insecurity of their own work ethic is not as strong.Using the model minority stereotype has in a way been used to exploit as shown in the scene with the white co-workers using the stereotype to use Harold as a work horse. Even though the two white co-workers can’t represent Americans it can represent a whole different stereotype to be uncovered America has had a history in dealing with Asians in the past. Around the 19th century a term known as the â€Å"Yellow Peril† developed as a fear to the increasing number of Asians would immigrate to the United States and would fill the country with foreign culture, speech, and even take away jobs from Americans.The fear that the hard working Asians would take away American’s position in the working world, a satire to the response of that fear is shown in the scene as it shows Harold has been used as a crutch to hold up the co-workers in power. In Amitava Kumar’s Language, a violent example is seen when Kumar describes the murder of Vincent Chin who was murdered by two white autoworkers in Detroit. During so he was called a â€Å"Jap† and told â€Å"It’s because of you motherfuckers that we’re out of work. â₠¬ (p. 05, Critical Encounters With Text). Chin was murdered due to his ethnic identity which in some correlation was believed to put those auto workers out of work. Chin was murdered because in the view of the autoworkers was that he was somehow associated with the ethnic group that had replaced them. It could be that the people who replaced them were more efficient, harder working, or demanded lower wages. Whatever it was, they did not confront the face they themselves had anything to do with the fact they were out of work.Which is something that has become a problem in society is that people blame each other and do not choose to confront how they could have caused a certain event. The model minority stereotype has also affected my life personally being of Korean decent. Being part of the model minority stereotypes has caused to build expectations since we are expected to live up to our peers which fall into that category. In elementary school, I remember asking my teachers for help and noticed some reluctance in doing so. Then I saw my teachers helping other students seeming more inclined to help.This situation made it seem to me that I had to work a little harder than my peers in school. In high school, some teachers took personal offence if it seemed as I underperformed on an assignment believing I wasn’t trying or was being lazy. Even though if I tried hard and didn’t do well it was disappointing to see teachers lose faith due to a misinterpretation. All of these things were built upon the general assumptions brought on by the model minority stereotype, has made it so it was abnormal to not follow the trend of such a view.Assumptions are natural impulses that most cannot avoid to do. As human beings no matter what we see, there is some sort of impression that most of us come towards even without knowing the person. Some of these assumptions are guided from varying reasons including friends, family, face, hair, ethnicity, attire, gender, and the media. We analyzed how a particular scene in the film Harold and Kumar go to White Castle exemplifies a generalized assumption. Also a brief personal account on how the stereotype has affected me.Stereotypes create unfairness as it classifies groups based on assumptions. Awareness of the consequences of stereotypes will help the problems associated with it. Stereotypes will continue to die down as long as the world is becoming more and more globalized. So therefore groups and cultures in America will become more connected with each other as time goes on causing familiarity, bringing down assumptions on a group and with this the concept, true equal opportunity will continue to become stronger.Works Cited Jon Hurwitz, Danny Leiner, Hayden Schlossberg . Harold and Kumar go to White Castle. (2001) †¢ Amitava Kumar. â€Å"Language,† by, reprinted from Passport Photos by permission of University of California Press. (2000) †¢ Hurst, Charles E. Social Inequality: Forms, Causes, and Consequences. 6. Boston: Pearson Education, Inc, 2007 †¢ Ruth Hester, published May 21, 2007 http://www. associatedcontent. com/article/248276/the_glass_ceiling_and_its_effect_on. html? cat=3 †¢ Amy Kashiwabara, 1996 edu/MRC/Amydoc.html†http://www. lib. berkeley. edu/MRC/Amydoc. html How to cite Media Influence on Stereotypes, Papers

Emotion and Culture in Secret Life of Bees Essay Example For Students

Emotion and Culture in Secret Life of Bees Essay Heart break, joy, love, happiness, The Book The Secret Life of Bees has it all! The book is about a young girls that accidentally shot her mother. After spending nine years with her abusive, and emotionally absent father, she decides to run away. So, she breaks her beloved nanny out of prison, and Lily escapes to Tiburon South Carolina, a town she links to her mother through the writing on one of her old possessions. While in Tiburon, Lily finds the calendar sisters three very different, very helpful sisters. The family agrees to take Lilly in, despite the fact that almost every white person in town frowns upon the very idea of this white girl staying in an African American household. While staying with the sisters, August, May, and June, Lily learns lots of things, ranging from bee keeping, to why and how her mother first left her. She falls in love, explores her past, and finds it within herself to forgive her mother for leaving her, and herself, for shooting her mom. This book is rich in both , and culture. Although the main character in the book was white, the author, Sue Kidd, does a great job of depicting the African American culture during the time. Whether it was Rosaleen getting beat up in jail, or Zach dreaming of being a lawyer, this book showed you what it was like being a minority during a time when rights where still being fought for. One of the smaller conflicts in the story was a man verses man conflict, when Lily and Zach started to like each other. Though they knew that a colored man, and a white girl could never be together, they both were attracted to each other. Were they not from different cultures, people would have been fine with them dating, but because Zach was black, it couldn?t work out. Another internal conflict is how Lilly feels responsible for her mother?s death. When she was four, she accidentally shot her mom, and wasn?t able to forgive herself. The reason she runs away in the first place is because her dad tells her that her mom left her, which is both an internal, and man versus man conflict. She?s mad at her dad for saying it, but can?t fully convince herself that it isn?t true. There?s a man versus society conflict when men beat up Rossaleen because of her color, and another internal conflict when May is so overcome with grief that she cant stop crying.

Report of seasonal goods free essay sample

Yashwantrao Balwantrao Chavan (12 March 1913 – 25 November 1984) was the firstChief Minister of Maharashtra after the division of Bombay State and the fifth Deputy Prime Minister of India. We will write a custom essay sample on Report of seasonal goods or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He was a strong Congress leader, Co-operative leader, social activist and writer. He was popularly known as Leader of Common People. He advocated social democracy in his speeches and articles and was instrumental in establishing co-operatives in Maharashtra for the betterment of the farmers. YASHWANTRAO CHAVAN BIO Yashwantrao Balwantrao Chavan (12 March 1913 25 November 1984) was the first Chief Minister of Maharashtra after the division of Bombay State, and subsequently Deputy Prime Minister of India. He was Chief Minister of Maharashtra from May 1, 1960 to November 19, 1962. Yashwantrao Chavan was born in the village of Devrashtre in Karad Taluka of Satara District of Maharashtra State of India. Apart from being the first Chief Minister of Maharashtra, he occupied the high positions of Defence Minister, Home Minister, Finance Minister, Foreign Minister, and Deputy Prime Minister of India. Yashwantrao Chavan was commonly known as Chavan saheb. While he later championed the view associated with the term Sanyukta Maharashtra, under the influence of Jawaharlal Nehru he almost accepted a bilingual state of Maharashtra[citation needed]. He had planned to write his autobiography in three parts. First part covering his early years in Satara district. His native place is situated on the banks of Krishna River and therefore the name of the first part was Krishna Kath (The bank of the Krishna River). In the middle phase of his political development he was the Chief Minister of bilingual Bombay state and later from 1 st May 1960, the newly formed Maharashtra state. All these years were spent in Mumbai so the proposed name for the second volume was Sagar Tir. Later in 1962 he was appointed Defence Minister of India by Nehru. From then onwards he was in Delhi until his death in 1984; so he had proposed the name Yamuna Kath for his third volume. He was able to complete and publish only the first volume. He was a capable orator and writer. He strongly advocated socialist democracy and was instrumental in establishing co-operatives in Maharashtra for the betterment of the farmers. In 1989, an open university named Yashwantrao Chavan Maharashtra Open University was established in Maharashtra after his name. Marotrao Kannamwar Marotrao Shambshio Kannamwar was an Indian politician who served as Chief Ministerof Maharashtra from 20 November 1962 to 24 November 1963. He represent Saoli Vidhan Sabha constituency in Bombay State in 1957 and of theMaharashtra State from 1960–1962. .[1] He was re-elected fron Saoli in 1962 elections to the Maharashtra Vidhan Sabha. He died while in office on 24 November 1963. [2] P. K. Sawant P. K. Sawant was caretaker Chief Minister of Maharashtra, an Indian state. [1] He held the position during 25 November 1963 to 4 December 1963, after death of his predecessor Marotrao Kannamwar. Marotrao Kannamwar became the chief minister of Maharashtra for the period 10th November 1962 to 24th November 1963. He started the National Defence Fund and the Kapus Ekadhikar Yojana, an umbrella scheme for cotton. He died while in office so the charge was taken over by P. K. Sawant as a caretaker Chief Minister for the period 25th November 1963 to 4th November 1963. Vasantrao Naik Vasantrao Phulsing Naik (1 July 1913 – 1979[citation needed]) was an Indian politician who served as Chief Minister of Maharashtra from 1963 until 1975. Till date he remains as the longest serving chief minister of Maharashtra. Also, he had a credit to return to power after completion of full five years which could not be possible for any other chief minister in Maharashtra, He was born in Gavli, Pusad in 1913. His experience in grassroots politics made him a responsible legislator. He was a staunch supporter of Yashwantrao Chavan. He was a Member of Legislative Assembly of Madhya Pradesh during 1952-1957, the then bilingual Bombay State during 1957-1960 and of Maharashtra during 1960 to 1977. In 1952 he was appointed Deputy Minister for Revenue in the Government of Madhya Pradesh. He was made Minister for Cooperation in 1957 and later Minister for Agriculture in the Government of Bombay State. From 1960 to 1963 he was Minister for Revenue in Government of Maharashtra. After the death of Mr. Marotrao Kannamwar, he was elected Chief Minister of Maharashtra, a post which he held for more than eleven years during 1963-1975. He was the father of theGreen Revolution in Maharashtra. The industrialization of Maharashtra is largely the legacy of his progressive industrial policies. Later his nephew Sudhakarrao Naik also became Chief Minister of Maharashtra. Many journalists and experts of political studies view him to put down communists in Mumbai through rise of right wing party Shivsena in 70s. He was also elected to 6th Lok Sabha from Washim (Lok Sabha constituency) in 1977. [1] The Shri Vasantrao Naik Government Medical College in Yavatmal city of Maharashtrastate, was named in his honour. Vasantrao Naik followed him as a Chief Minister of Maharashtra and occupied the post from 5th December 1963 to 20th February 1975. Some of the important features of his tenure were: purchase of crops like cotton, jowar, rice etc. by the government, sanctioning loans to farmers to buy cattle, rural employment guarantee scheme, poverty eradication scheme, founding of agricultural universities, establishment of open prisons, government lottery and making Marathi the official State language. Shankarrao Chavan Shankarrao Bhavrao Chavan (14 July 1920 – 26 February 2004) was an Indian politician who served twice as Chief Minister of Maharashtra from 1975 until 1977 and from 13 March 1986 until 24 June 1988. He was Finance Minister of India from 1987 to 1990, and served as Home Minister of India in the Narasimha Rao cabinet. Career Member Bombay State Legislative Council, 1956 Maharashtra Legislative Assembly, 1957–80 Lok Sabha, 1980–84 and 1985–86 Maharashtra Legislative Council, 8 July 1986 – 21 October 1988 Member of Rajya Sabha from Maharshtra 28 October 1988- 2 April 1990, April 1990 April 1996 and April 1996 April 2002 [4] Committee on Rules, Rajya Sabha, 1992–96; Cabinet Minister, Government of India Education, Culture and Social Welfare, 19 October 1980 – 7 August 1981 Deputy Chairman, Planning Commission, 8 August 1981 to 18 July 1984 External Affairs, 19 July 1984 August 1, 1984 Defence, 2 August 1984 December 30, 1984 Home, 31 December 1984 – 12 March 1986 Finance 25 June 1988 – 2 December 1989 Home, 21 June 1991 to May, 1996; Leader Congress(I) Party in Rajya Sabha 2 July 1991 May 15, 1996 Leader of the House in Rajya Sabha from 2 July 1991 to 15 May 1996 elected to the Rajya Sabha in October, 1988, re-elected in April, 1990 and again in April, 1996. Vasantdada Patil Vasantdada Patil (November 13, 1917 – March 1, 1989) was an Indian politician fromSangli, Maharashtra. He was known as the first modern Maratha strongman[citation needed]and first mass leader in Maharashtras politics. He was the Chief Minister of Maharashtra from May 17, 1977 to July 18, 1978 and again from February 2, 1983 to June 1, 1985. He also served as Governor of Rajasthan from 1985 to 1987. Political career On 25 April 1946 he was released and was welcomed by Sangli people. After Independence he started working on farmers problems. He established a Market Committee in 1951, with the main intention of giving proper prices to agriculture products. In 1958, he with his friends Dhulappa Bhaurao Navale,Rambhau Arwade,Abasaheb Shinde,Shankarao Shinde,Abasheb Kulkarni(Khebudkar) started the largest Co-operative Sugar factory on 90 acres (360,000 m2) of land. In 1960, he started an Industrial Society on 135 acres (0. 55 km2) land. ITI were started to give technical training to youth. He made efforts to increase irrigation in Sangli. In 1960 he became the chief promoter of the Groundnut Processors Co-operative Society. In the field of education he was Chairman of Latthe Education Society. He started Miraj Medical College, Civil hospital, Akashwani (All India Radio station) at Sangli. While active in politics from 1937, he was first appointed a Minister from 1972 until 1976 under Chief Minister Vasantrao Naik. In 1976 he was dropped from the Maharashtra Cabinet. He was the first minister to oppose the reservations on the basis of the caste system. This was in accordance to the guidelines of Dr. Babasaheb Ambedkar[clarification needed]. Due to this, he had to face the wrath of the so called secular Indian National Congress. He was very disappointed, but overcoming his disappointment, he became Chief Minister of Maharashtra three times between 1976 to 1985. He was also elected as a member of 7th Lok Sabha from Sangli (Lok Sabha constituency) in 1980. [1] Sharad Pawar Sharad Chandra Govindrao Pawar (Marathi: ; born 12 December 1940) is the president of the Nationalist Congress Party which he founded in 1999, after separating from the Indian National Congress. He has previously held the posts of Minister of Defence and Chief Minister of Maharashtra . Pawar currently serves as Minister of Agriculture, Government of India. Pawar is from the town of Baramati in the Pune district ofMaharashtra. He leads the NCP delegation in the Lok Sabha, representing his constituency of Madha in Maharashtra. He holds a position of prominence in national politics as well as the regional politics of Maharashtra, although marred by frequent allegations of corruption. Pawar also served as the Chairman of the Board of Control for Cricket in India from 2005 to 2008. In 2010, Sharad Pawar became the International Cricket Council president after Englands David Morgan. [1] Political career 1967 1990 Sharad Pawar entered the Maharashtra legislative assembly for the first time in 1967 fromBaramati, representing the undivided Congress Party. Yashwantrao Chavan was the political mentor of Sharad Pawar. [3] Pawar broke away from the Congress to form a coalition government with the Janata Partyin 1978, becoming the Chief Minister of Maharashtra for the first time at a time when Indira Gandhi had become incredibly unpopular due to her imposition of Emergency in 1975[citation needed]. This Progressive Democratic Front government was dismissed in February 1980, following Indira Gandhis return to power at the Centre. In the 1980 elections the Congress(I) party won the majority in state assembly and A. R. Antulay,took over as the chief minister of the state. Pawar took over the Presidency of his Congress(S) in 1983. For the first time, he won Lok Sabha election from Baramatiparliamentary constituency in 1984. He also won state assembly elections of March 1985 from Baramati and preferred to continue in state politics for a while and resigned from the Lok Sabha. His party, the Indian Congress (Socialist) won 54 seats out of 288 in the state assembly and he became the leader of the opposition. His returning to the Congress (I) in 1987 has been cited as a reason for the rise of the Shiv Sena at that time. Pawar had stated at the time, the need to save the COngress Culture in Maharashtra, as his reason for returning to Congress. In June 1988, Prime Minister of India and Congress President Rajiv Gandhidecided to induct then Maharashtra Chief Minister Shankarrao Chavan into Union Cabinet as Finance Minister and Sharad Pawar was chosen to replace Chavan as chief minister. Sharad Pawar had the task of checking the rise of the Shiv Sena in state politics, which was a potential challenge to the dominance of Congress party in the state[citation needed]. In 1989 Lok Sabha elections, Congress party won 28 seats out of 48 in Maharashtra. In the state assembly elections of February 1990, the alliance between the Shiv Sena and theBharatiya Janata Party posed a stiff challenge to the Congress. Congress fell short of an absolute majority in the state assembly, winning 141 seats out of 288. Sharad Pawar was sworn in as chief minister again on 4 March 1990 with the support of 12 independent or unaffiliated members of Maharashtra State Legislative Assembly (MLAs). A R Antulay Abdul Rehman Antulay was born in Kankidi, Maharashtra (born February 9, 1929[1]) was a union minister (Minority Affairs) and an MP in the 14th Lok Sabha of India. Earlier he had been the Chief Minister of the state of Maharashtra, but was forced to resign after being convicted by the Bombay High Court on charges that he had extorted money for a trust fund he managed. He belongs to the Congress Member of Parliament (MP). In the Indian general elections, 2009, he lost to Anant Geete from the Raigad (Lok Sabha constituency) of Maharashtra. Life He was born to father Shri Hafiz Abdul Gafoor and mother Zohrabi in the village Ambet District, Raigad, Maharashtra, India. He is married to Nargis Antulay and the couple have one son and three daughters. After appearing for B. A examination, he studied Barrister-At -Law, Educated at Bombay University and Lincolns Inn, London. Antulay was a member of the Maharashtra Legislative Assembly from 1962[2] to 1976, during which time he served in the Maharashtra state government as Minister of State for Law and Judiciary, Ports and Fisheries and then as Minister of Law Judiciary, Building, Communication and Housing from October 1969 to February 1976. He was a member of the Rajya Sabha from 1976 to 1980; in 1980, he was again elected to the Maharashtra Legislative Assembly and served as Chief Minister of Maharashtra from June 1980 to January 1982. He was forced to resign his post after allegations of corruption and a conviction in an extortion case. [3] He again got elected in 1985 election to the Maharashtra Legislative Assembly[4] and remained until 1989, when he was elected to the 9th Lok Sabha. Hee was re-elected to the 10th Lok Sabha in 1991. From June 1995 to May 1996, he was Union Minister of Health and Family Welfare, and from February to May 1996 he was additionally in charge of Water Resources. In 1996 he was re-elected to the 11th Lok Sabha, and in 2004 he was elected to the 14th Lok Sabha. He has been Union Minister of Minority Affairs since January 29, 2006. [1] He was Union Minister for Ministry of Minority Affairs (India) under Manmohan Singhs government. He started his career as active social worker in 1945. As a social worker his notable achievements include construction of (i) a jetty on the bank of Savitri river, Bankot (Khadi) Creek through `Shramdan`. He also worked with own hands along with the villagers of Ambet; (ii) road between the village Ambet and Lonere Goregaon (then in Kolaba, now in Raigad district) to connect his village to NH-17. He had a keen interest in the Social causes like service of the weaker section of the society and up liftment of the unfortunates. [citation needed] On medias report of his involvement in corruption, he had to resign from the post of Chief Minister of Maharashtra. Babasaheb Bhosale Babasaheb Anantrao Bhosale (15 January 1921 – 6 October 2007) was an Indianpolitician who served as Chief Minister of Maharashtra from 21 January 1982, until 1 February 1983. [1] Personal life Barrister Babasaheb Anantrao Bhosale was born on 15 January 1921 at Kaledhon(satara) in western Maharashtra state. He received a law degree and passed the Bar at Law in 1951 from England after leaving his village on a grant returning afterwards. He practiced law for 8 years in Satara. He was then appointed as a member of the Maharashtra Revenue Tribunal for ten years. His consequent appointment to Chief Minister by Indira Gandhi came as a breath of fresh air in an unprecedented first time in the History of Maharashtra where a man with no political background was handpicked for possessing the dynamism that was required for the time. Political career Bhosale was an active member of the students union while pursuing his studies in law at Rajaram college, Kolhapur. He was a freedom fighter during the Indian freedom movement and was sentenced to suffer four and a half years of imprisonment for his role during the Indian freedom movement. While he was suffering his sentence at Yerwada Central Jail, veteran freedom fighter late Tulsidas Jadhav was also suffering imprisonment for his role during the Indian freedom movement at the same prison. After his release, Bhosales engagement took place at Yerwada Central Jail with Kalavati Babasaheb Bhosale, the daughter of late Tulsidas Jadhav since late Tulsidas Jadhav was still at the Yerwada Jail. This engagement which was witnessed by Mr. Advani, the then jailer of Yerwada Central Jail. Bhosale was first elected to the Maharashtra State Vidhan Sabha (state assembly) in 1980 as a representative of Nehru Nagar, which is located near Kurla suburb in Bombay. [2] Bhosale was appointed Chief Minister of Maharashtra in a surprise move by then Prime Minister Indira Gandhi to succeed Abdul Rehman Antulay. [1] Bhosale focused on the law and judiciary, labour, and transport departments while Chief Minister of the important Indian state. [1] His official residence in Malabar Hill in Bombay, which is calledVarsha, was renamed Raigad during his political tenure. [1] He was succeeded by Vasantdada Patil in 1983. [1] Shivajirao Patil Nilangekar Shivajirao Nilangekar Patil, is a leader of Indian National Congress party and a former chief minister of Maharashtra. He was chief minister from June 1985 to March 1986. He had to resign when the Bombay High Court passed strictures against him after his daughter’s marks in the MD exams were found to have been fudged. His rule was the briefest of all chief ministers (apart from caretaker chief minister P K Sawant). [1] Educational activities Nilangekar established the Maharashtra Education Trust 1968. Under the agies of his education Society around four senior colleges,12 Higher secondary schools and 15 primary schools established. Maharashtra Pharmacy College, Nilanga, www. mcpnilanga. com was established in 1984. Maharashtra Poly. ( D. Pharmacy) Institute Nilanga Govt. Aided started in 1981. Maharashtra College of Engineering in 1983. His interests include reading, classical music, volleyball and table tennis. He is known as one of clean personality of Maharashtra Politics. He was born in Nilanaga, a town in Maharashtra. Personal Life He has five children, 04 boys and 01 girl. Dilip S Patil,Dr. Sharad S Patil,Dr. Chandrakala Arun Dawle,Ashok S Patil and Vijay S Patil are his children. Dilip has 2 sons and 1 daughter. Dr. Sharad S Patil is married to Dr. Surekha S Patil, and they have two children, Dr. Sarvesh S Patil and Shruthi S Patil. Dr. Chandrakala is married to Dr. Arun Dawle, general surgeon, and they have two children,Dr. Kiran A Dawle and Jyoti Dawle. Ashok S Patil is married to Sangeeta A Patil, they have a daughter, Samriddhi S Patil. Vijay S Patil is married Vrushali V Patil, they have two children,Gautami V Patil and Prithvi V Patil. Sudhakarrao Naik Sudhakarrao Rajusing Naik (21 August 1934 – 10 May 2001) was an Indian politician who served as Chief Minister of Maharashtra from 25 June 1991 until 22 February 1993. Born at the remote Gavli village in Yavatmal district in the Vidarbha region of Maharashtra, he was nephew of Mr Vasantrao Naik who was Chief Minister of Maharashtra for 11 years. Career He started his political career from his rural base as Sarpanch or village head. He was Member of Legislative Assembly for Maharashtra Vidhan Sabha from Pusad (Vidhan Sabha constituency) 5 times winning elections of 1978, 1980, 1985, 1990 and 1999 elections. [1] He was the Chief Minister during the Mumbai riots of 1992–1993, and he did not do anything to stop the riots He became the Chief Minister of Maharashtra in 25 June 1991. His tenure was notorious for the severe failure to control the Bombay Riots. The Justice Srikrishna Commissionblames the effete political leadership of the Congress(I) Government headed by Sudhakarrao Naik and the police force, whose built-in bias against Muslims became more pronounced with murderous attacks on the constabulary and officers. The commission held that Sudhakarrao Naik failed to act promptly and effectively and give clear-cut directives. . [2] Mr Naiks tenure as Chief Minister was also noted for his attempt to destroy the clout of the Mumbai Underworld and bring them under the aegis of the law. He arrested the well-known gangsters Pappu Kalani, MLA from Ulhasnagar, and Bhai Thakur (brother of gangster-MLA Hitendra Thakur, and he started to destroy their money and muscle power. [3] However, politically, his differences with Sharad Pawar grew, and ultimately he had to resign. At one point, Sudhakarrao made a statement that Sharad Pawar had asked him to go easy on Pappu Kalani. [4] He is also remembered for his work in water conservation. He served as governor of Himachal Pradesh from 30 July 1994 to 17 September 1995. [5] In 1998, he was elected to 12th Lok Sabha from Washim (Lok Sabha constituency). [6] Manohar Joshi Manohar Gajanan Joshi, (Marathi: ) (born 2 December 1937) is anIndian politician from the state of Maharashtra. He is one of the prominent leaders of theShiv Sena political party. He was the Chief Minister of Maharashtra from 1995–1999. Background and family He was born in lower-middle-class family hailing from Raigad district. His forthfathers migrated from Beed district to Goregaon village of Raigad district. He got help from his other middle class relatives while studying. He was married on 14 May 1964 to Smt. Anagha Joshi, and has a son, Unmesh, and two daughters. Shri Manohar Joshi has been awarded a Doctorate (in Political Science) by Mumbai University in 2010. Formation of Kohinoor After MA in Law he joined in Brihan Mumbai Corporation (BMC) as an officer, but later started the Kohinoor technical/vocational training institute with the idea of an institute for semi–skilled youths to offer training as electrician, plumber, TV/radio/scooter repairman, photography. Eventually, he started multiple branches of Kohinoor in Mumbai, Pune, Nagpur, Nashik, etc. , and later he made an entry in construction and other capital-oriented business. Manohar Joshi also founded the Kohinoor Business School Kohinoor-IMI (Hospitality) Institutes in Khandala, Maharashtra. Political career Early years He began his career by being elected to the Legislative Council from the Shiv Sena. He served three terms from 1972 till 1989. He became the Mayor of Mumbai during 1976 to 1977. He was elected to the Legislative Assembly from a Shiv Sena ticket in 1990. [1] Chief Minister He became the first non-Congress Chief Minister of Maharashtra when the Shiv Sena-Bharatiya Janata Party (BJP) coalition came to power. Controversy and Resignation During his term as Chief Minister he was embroiled in a scam involving the change of reservation of a plot of land in Pune, which was being developed by his son-in-law, Girish Vyas. Just a couple of months prior to the High Court of Mumbai passing a verdict against Girish Vyas and terming the housing complex Sundew, illegal, under severe pressure from the opposition, Mr. Joshi resigned. [2] Later, the Supreme Court upheld the decision of the High Court[3] but set aside the order to conduct criminal investigation against the former Chief Minister. It asked Mr. Joshi to pay the litigant Rs 25,000, which he complied with. [4] Lok Sabha and Speaker He was promoted to the Lok Sabha when he won from Central Mumbai in the 1999 General Elections. He was the Speaker of the Lok Sabha from 2002 to 2004 during the National Democratic Alliance (NDA) administration. He was elected for a six-year term to the Rajya Sabha on 20 March 2006[5] after being defeated in the previous Lok Sabha election from the Central Mumbai constituency. Narayan Rane Narayan Rane (born 10 April 1952) is an Indian politician from the state Maharashtra and former Chief Minister of Maharashtra. He is currently the Minister for Industry, Port, Employment and Self-employment in the Government of Maharashtra. He was a member of Shiv Sena and also opposition leader of Vidhan Sabha until July 2005 and also, then he joined Indian National Congress party. Political Journey Narayan Rane joined Shivsena in his early twenties,and started his political journey as local Shakha Pramukh at Chembur, Mumbai. Rane made a humble beginning as the owner of a chicken shop in partnership with his friend and lived in Subhash Nagar- a subsidized housing society for low income families. Then he became the Councillor of Kopargaon. His relentless efforts to consolidate the Shiv Sena in the Sindhudurg taluka, mobilizing large groups of youth and growing popularity as a young dynamic leader caught the eye of Shiv Sena supremo Bal Thackeray. With the exit of Chagan Bhujbal from Shiv Sena in 1991, Rane gradually rose up within the ranks. In 1999, when Manohar Joshi stepped down from the post of Chief Minister of Maharashtra, Narayan Rane succeeded him. Differences arose within the Sena after Uddhav Thackeray was chosen as Shiv Sena working president. Rane publicly criticized Uddhav and questioned his administration abilities. This caused Shiv Sena to expel Rane from the party on 3 July 2005. Subsequently, he also resigned from the Maharashtra Legislative Assembly. Rane later joined the Indian congress Party(I) and was made the Revenue Minister of Maharashtra, often perceived as a powerful ministry. Rane sought re-election from hisMalvan seat in the Konkan region on a Congress ticket and won with a lead of over 50,000 votes despite a well-fought and organised campaign by the Shiv Sena. Shiv Sena candidate Parshuram Uparkar even lost his deposit. It was first time in the history of Shiv Sena that the rebel had won. There is considerable rift between him and their allies fromNationalist Congress Party on various issues. These were more apparent during local body elections in 2011. Suspension From Indian congress Party(I) In the wake of Mumbai attacks in 2008 Vilasrao Deshmukh, then Chief Minister of Maharashtra was removed from Chief Ministerial Post and Ashok Chavan was made Chief Minister. As soon as Ashok Chavan was made Chief Minister, Rane protested against Congress Party and its Senior Leaders resulting in suspension from Congress for six years. Later Rane apologize to Congress Chief Sonia Gandhi and was later inducted back into Congress Party and was made Minister for Industry of Maharashtra. Rane has never concealed his intentions and abilities to become the Chief Minister of Maharashtra. He supervised the debut of his two sons- Nitesh and Nilesh in Maharashtras political arena as his political heirs. Vilasrao Deshmukh Vilasrao Dagadojirao Deshmukh (26 May 1945 – 14 August 2012) was an Indian politician who served as Minister of Science and Technology and Minister of Earth Sciences. Vilasrao Deshmukh was a Member of Parliament in Rajya Sabha, India. He has previously held the posts of Minister of Rural Development and Minister of Panchayati Raj,Government of India and Minister of Heavy Industries and Public Enterprises, Government of India. [2] He was a member of Rajya Sabha representing Maharashtra. Vilasrao Deshmukh was two-time Chief Minister of Maharashtra, from 1999 to 2003 and from 2004 to 2008. He was a member of the Indian National Congress and originally belonged toLatur district in the Marathwada region of Maharashtra. Critically ill with kidney and liver failures, Deshmukh died on 14 August 2012 due to multiple organ failure at Global Hospitals, Chennai. [3][4] Political career Deshmukh entered active politics and became a member of the Babhalgaon (Latur) VillagePanchayat from 1974 to 1980 and its Sarpanch (village chief) from 1974 to 1976. He was a member of Osmanabad Zilla Parishad and Deputy Chairman of Latur Taluka Panchayat Samiti (Latur District Panchayat Committee) from 1974 to 1980. As the President of Osmanabad District Youth Congress from 1975 to 1978, he worked for the implementation of Five Point Programme of the Youth Congress. He organised the youth in Osmanabad district and became the President of District wing of the Indian National Congress. He was a Member of the Maharashtra Legislative Assembly from 1980 to 1995 winning the 1980, 1985 and 1990 elections. [5] During this period, he served as the Minister of State and the Cabinet Minister and had the portfolios of the ministries of Home, General Administration, Cooperation, Public Works, Transport, Legislative Affairs, Tourism, Agriculture, Animal Husbandry, Dairy Development Fisheries, Industry, Rural Development, Education, Technical Education, Sports and Youth Welfare. He lost the election in 1995 by a margin of 35,000. He was re-elected to the State Legislature from Latur Constituency in the elections held in September 1999 with a strong comeback winning with a margin of nearly 91,000 in two successive elections, the highest in Maharashtra. He took oath as the Chief Minister of Maharashtra on 18 October 1999. He was Chief Minister until 17 January 2003, but had to step down in January 2003 and make way for Sushilkumar Shinde, following factionalism in the state unit of the party. He was re-elected to the Legislative Assembly from Latur Constituency in October 2004. [5]He took oath of Chief Ministership for the second time on 1 November 2004 – 4 December 2008. [6][7] He subsequently entered the Rajya Sabha and was appointed to the Council of Ministers as Union Minister for Heavy Industries and Public Enterprises by Prime MinisterManmohan Singh on 28 May 2009. [8] He was appointed as Minister of Heavy Industries and Public Enterprises on 19 January 2011 cabinet reshuffle. [9] Later on he was appointed Minister of Rural Development. He was appointed as Minister of Science and Technologyand Minister of Earth Sciences on 12 July 2011. Sushilkumar Shinde Sushilkumar Sambhajirao Shinde (born 4 September 1941; Solapur, Maharashtra) is an Indian politician from the state of Maharashtra, and the current Minister of Home Affairsin the Manmohan Singh government. He previously served as the Chief Minister of the state of Maharashtra during 18 January 2003 to October 2004. [1] He is also the Leader of the house in Lok Sabha. [2][3][4] Early life and education Shinde was born on 4 September 1941, at Solapur in the present day Indian state of Maharashtra. Shinde completed his education with an honors degree in Arts from Dayanand College, Solapur; and later in law from Shivaji University. [5] Career Shinde started his career as a bailiff in Solapur sessions court, where he served from 1957 till 1965. Later, he joined the Maharashtra State Police as a constable,[6] and served as sub-inspector of police, Maharashtra state C. I. D. for six years. [7] Politics Shinde is a member of the Congress Party. He won the Maharashtra state assembly elections in 1978, 1980, 1985 and 1990. [8] Shinde was elected to Rajya Sabha from Maharashtra during July 1992 to March 1998. [9] In 2002, Shinde lost the election for the post of Vice-President of India contesting against the National Democratic Alliancecandidate Bhairon Singh Shekhawat. He served as the chief minister of Maharashtra from 2003 to 2004 before being appointed as the Governor of Andhra Pradesh on October 30, 2004 replacing Surjit Singh Barnala, who became the Governor of Tamil Nadu. He left the office on January 29, 2006. Shinde was elected unopposed to the Rajya Sabha for second time from Maharashtra on March 20, 2006. [10][11][12] Shinde became the leader of the ruling party in Lok Sabha after his predecessor Pranab Mukherjee was elected President of India. [13] Shinde served as Power minister of India from 2006-2012. Later, he was appointed Home Minister of India in 2012. [14][15] Ashok Chavan Ashok Shankarrao Chavan (born 28 October 1958 (age 55))[1] was the Chief Minister of Maharashtra. Chavan was sworn in on 8 December 2008, after his political party, theIndian National Congress and Vilasrao Deshmukh selected him to be Vilasrao Deshmukhs successor on 5 December 2008. He earlier served as Minister for Cultural Affairs, Industries, Mines and Protocol in Vilasrao Deshmukh government. Chavan is son of former Chief Minister of Maharashtra Shankarrao Chavan and they are the first father–son duo in the states history to become chief ministers. [2][3] Chavan was asked to resign as Chief Minister during a meeting with Congress president, Sonia Gandhi, after it emerged that thre

Free Essays on The New England Colonies

The New England Colonies Who settled the New England Colonies, and why: The people who settled in the New England Colonies were the Separatist Puritans called Pilgrims. They came over in 1620 and landed at Plymouth. Their ship was called The Mayflower. They settled in what is now Massachusetts.The Puritans came in the seventeenth century and wanted to gain religous freedom for themselves. They settled in New England because they wanted to gain religous freedom, but the religous freedom they sought for was not given to others. New Hampshire, Rhode Island, and Connecticut were founded later by other colonists. Industries in the New England Colonies: People in New England grew most of their own food. But their soil was too thin and rocky for them to grow cash crops. They made some of their clothing and produced many of their own supplies. But New Englanders had to buy cloth and tools and almost all of their luxury items from England. New England shiped lumber and furs in return. Later New England found another way to earn money. They started to catch fish. Fish and lumber were basically their main industries. They also sold slaves in the South. New England traders also made money by selling iron, pots, kettles, and tools in other colonies. About the New England People: Many people in New England belived in devils, witches, and evil forces. They belived that these things were everywhere. Devils and witches caused thunderstorms, strangling infants in their cradles, making people sick, sinking ships, and ruining crops. People believed that devils won people over and made them witches. Since the New England soil was too thin and rocky, they thought it was a sign from god for them to work harder. Their parents were stirct and they wanted their children to study the Bible. When they were born their parents belived that they were born as devils and it was their job to train them and make them pure. The church of Plymouth Rock was the main ... Free Essays on The New England Colonies Free Essays on The New England Colonies The New England Colonies Who settled the New England Colonies, and why: The people who settled in the New England Colonies were the Separatist Puritans called Pilgrims. They came over in 1620 and landed at Plymouth. Their ship was called The Mayflower. They settled in what is now Massachusetts.The Puritans came in the seventeenth century and wanted to gain religous freedom for themselves. They settled in New England because they wanted to gain religous freedom, but the religous freedom they sought for was not given to others. New Hampshire, Rhode Island, and Connecticut were founded later by other colonists. Industries in the New England Colonies: People in New England grew most of their own food. But their soil was too thin and rocky for them to grow cash crops. They made some of their clothing and produced many of their own supplies. But New Englanders had to buy cloth and tools and almost all of their luxury items from England. New England shiped lumber and furs in return. Later New England found another way to earn money. They started to catch fish. Fish and lumber were basically their main industries. They also sold slaves in the South. New England traders also made money by selling iron, pots, kettles, and tools in other colonies. About the New England People: Many people in New England belived in devils, witches, and evil forces. They belived that these things were everywhere. Devils and witches caused thunderstorms, strangling infants in their cradles, making people sick, sinking ships, and ruining crops. People believed that devils won people over and made them witches. Since the New England soil was too thin and rocky, they thought it was a sign from god for them to work harder. Their parents were stirct and they wanted their children to study the Bible. When they were born their parents belived that they were born as devils and it was their job to train them and make them pure. The church of Plymouth Rock was the main ...

Competitiveness in the Global Context Essay Example | Topics and Well Written Essays - 500 words

Competitiveness in the Global Context - Essay Example In addition, the GDP per capita is high when compared to the country India (India, 2014). The labour market is regulated and good as the number of unemployment rates is down. Furthermore, Canada has a good education system that has been able to constantly produce the enough labor force to run the economy. On the down side, Canada has not been blessed in produced graduates doing science, engineering, mathematics and technology, hence relies more on international labour forces to fill this gap (GCR, 2014). Based on the above analysis, it is evident that Canada has a higher capacity to retain talent than India based on the fact that it has a high employment rate, good wage bill rates, and good education systems for producing the labor force (Canada, 2014). India on the other hand does not have the capacity to retain its labour force since they have a high unemployment rate, low wage bills and do not appreciate people in certain field of studies due to lack of capacity to absorb them (GCR, 2014). In India, the labour force is not steady. Ever since the economic recession, the number of unemployment rates increased and recovery has been slow since the job creation has been slow. In addition, due to the flexibility of the labour force in India, wage rates have decreased (GCR, 2014). The GDP per capita in India is very low when compared to Canada (Canada). India on the bright side has a population of citizens who have graduated in the fields of science, engineering, mathematics and technology. Such students usually get absorbed in countries that require their skills since India is not that well developed (GCR, 2014). Based on the analysis above, it is evident that Canada has a better capacity of attracting talent due to the fact that they have a high employment rate, good wage rate plus need expertise in areas dealing with science, engineering, mathematics and technology. India on the other hand does not have the capacity to attract talent due to their poor economic

Scientific Misconduct Essay Example | Topics and Well Written Essays - 500 words - 2

Scientific Misconduct - Essay Example lds have laid down principles in common, to monitor the writing practice and avoid mislead and the element of to the scholar among other people using their writings. Peer review refers to the cross checking of one’s scientific writing by experts in the field of writing. This is done to prove the originality of the writer’s idea (whether it’s their own idea or a copy of other peoples work). It is also aimed at establishing the worthy of the material and the reality of the writer’s arguments. The peer review also checks on plagiarism. Peer review is different from endorsements or praise for a work or book In various scientific writings, the writer uses their own ideas. However, various r references and consultations are made from already documented works by other writers. Although they use their own ideas, this consultation is very important as far as scientific writing is concerned. The Witter has to make deep research, apart from their own idea, but based on research done by other writers and already documented. This gives the writer a guideline on the procedure to follow in order to avoid documentation of bias information. The aspect of a writer using already documented scientific writing comes in various ways. The writer may however decide to read the old document, and expand on the ideas and the information there in. This may be referred to as progressive scientific writing. On another perspective, the writer might decide to combine their ideas with the ones already documented to come up with a basically new concept. In very rare cases, writers have also gone contrary to already documented scientific writings, proving the already documented concept wrong and bias. This has been evident in the field of innovation, where already documented theories have been proved inaccurate and unrealistic. The use of already existing document to come up with a basically new document may come in through citations. It may also involve references and quotations.

American study (early urban) Essay Example | Topics and Well Written Essays - 750 words

American study (early urban) - Essay Example As a result, wealth was concentrated in the hands of the population that already had wealth and, even though there was an increase in personal income, social mobility opportunities remained highly limited (Gorn 404). While there were certainly artisans who moved into the middle class through becoming owners and managers of the factories, the industrial revolution mainly made most skilled artisans permanent wage earners with limited advancement hopes. During the 17th century, the northern cities, especially seaport towns, were dominated by the water, which was the main source of transport and offered most of the population’s sustenance. Majority of the colonial population in these seaports were rural settlers and were involved in agriculture, fishing, and lumbering, which they sent to European and Caribbean markets (Nash 1). Towards the latter years of the 17th century, the seaports were no larger than ordinary European villages with, for example, Philadelphia having only 2,200 inhabitants, mostly because the regional populations they served were sparse. The society in these seaport towns was still organized around the nuclear family, while the networks in society were also heavily pervaded by kinship. In addition, order was maintained by strictly adhering to status and rank, while there was a clear differentiation in social roles. However, towards the end of the 17th and beginning of the 18th centuries, social consciousne ss began to change as feelings of unity bred by class standing, economic position, and occupation emerged (Nash 4). Adjustments in the population’s expectations and aspirations also began to change from what was common in pre-industrial European life. Artisans during this period were a diverse and large group that formed a link between the upper classes and the labourers and, within this group, differences in status and wealth also existed due to business acumen, skill acquisition, and health (Nash 8). Another cause

Assessing the VAT Administration in Ethiopia

Assessing the VAT Administration in Ethiopia Upon its assumption of power in May 1991, the Ethiopian Peoples Revolutionary Democratic Front (EPRDF) came to grips with the deficiencies that featured as the hallmarks of the public service. Dictated by the demands of the structural adjustment program (SAP) and the zeal to usher in new government machinery arrangements in accordance with its drives and preferences; the EPRDF introduced a wide range public sector reform program . Public expenditure management and control including the revenue sector has been one of the areas of critical focus under this broad reform program/package/. On the top of this reform agenda, one of the new visions of Ethiopian government among other things is to bring rapid and sustainable development in the country. Hence the government recognized, that, the achievement of this rapid and sustainable development requires mainly sustained and dependable domestic revenue mobilization which otherwise be a dream to realize such a vision depending only on external finance source which is subject to uncertainty. In order to realize domestic revenue mobilization objectives, it is considered that the role of taxation is of vital importance. To this end, the government of Ethiopia has been making considerable efforts to reform its tax system that cover all the areas of direct and indirect taxes. Under the indirect taxation system, the major outcome of the reform was the introduction of VAT. Ethiopia introduced VAT through proclamation No. 282/2002 which has been ratified or July 2002 and come in to force on January 1/2003 .The adoption of VAT into its tax system by replacing the former sales tax was with the objective in which VAT is considered to be important to enhance saving and investment, minimize the damage that may be caused by tax evasion and avoidance, stimulate economic growth and improve the relationship between gross domestic product and government revenue in the country. In addition, some of the inherent deficiencies of the former sales tax system which contribute to the replacement by the VAT also include: The former sales tax being a single stage collection system led to a greater loss of revenue as the base was much narrower than VAT. It is in short that it leads to cascading effect. As the VAT system requires strict use of invoices and allows input credit, it is expected to better mitigate evasion than the former sales tax. VAT is a broad based tax on the consumption of goods and services with standard rate of 15% in Ethiopia. It is collected at all stages in the production and distribution process beginning with the importers and producers of raw materials and ending with the retailers. Unlike the sales tax system where by relief is granted only to raw materials used directly in the production of goods; the tax structure under VAT system take credit invoice method which allows the business to offset the tax paid on capital goods and purchase of inputs against the collected tax on sales of goods and services. Destination principle is the base in which only imports are subject to tax and exports are zero rated. Removing the tax content from exported goods is aimed at making the goods more competitive in international markets. The threshold for compulsory registration is annual turnover exceeding Ethiopian birr 500,000 (approximately $ US 30,414). Business establishments below this threshold are exempted. Basic goods (especially food items) and services are also exempt from VAT. VAT is the youngest tax regime in Ethiopia with the age of only 7 years. As Eduart G. by his article on Albanian Tax Administration stated much IMF experience suggests that first years are not nearly long enough to have a good VAT system up and running well. Ten years is perhaps closer to reality (Eduart G. 2009, pp1). This notion tends to be relevant to the Ethiopian context in which due to this and some other factors, the VAT administration process is perceived to have various problems that range from filing returns, through processing refunds, and to enforcement and facilitation problems. Under this short report paper, attempt is made to discuss the major problems in VAT administrative process in Ethiopia and to recommend some solutions deemed relevant to solve the problems and improve the VAT administration and compliance. Thus, section one is introduction and deals with the overall picture of the VAT system in Ethiopia. The VAT administrative process and associated problems and risks are discussed under section two. And finally, section three deals with concluding remarks by summarizing the major problems and compliance risks of the VAT administration in Ethiopia. VAT administrative process 2.1. Basic principles governing VAT Administration a. Voluntary compliance Voluntary compliance is considered to be the primary objective of revenue authorities. Like any other revenue authorities, ERCA has several tax laws and regulations upon which it operates with a spectrum of needed compliance instruments. The instruments that are in place to leverage compliance range from education to sanction. Sensitization and awareness creation on tax obligations is pursued as a primary avenue to bring about the desired compliance behavior following which penalties are to be considered. Severe penalties may even be exercised awhile depending on the nature and magnitude of the violations. The preferred option of ERCA though, is one of adopting an administrative approach that encourages voluntary compliance with in a co-operative and participative regulatory environment. Thus, voluntary compliance by tax payers is the basic approach of the authority also with regard to VAT administration. Although this approach can be viewed as the strength of the VAT administration, the practical observation is far apart from this wish. Voluntary compliance can be better achieved through intensive tax payer education and delivery of quality service and information. Tax payers should need to know their rights and obligations to comply with .Delivery of quality service and information is also equally important to attract them to do so. However, due to the low coverage and poor performance of these matters and some other cultural and administrative problems, voluntary compliance is hardly attained objective in Ethiopia. b. Self Assessment VAT is self assessed tax in Ethiopia and this can be viewed as its strength that, one of the important features of modern tax administrations is the provision for self assessment. The responsibility for the correct calculation and timely payment of VAT rests on the taxpayer himself. In fact there are variety of circumstances in which the authority may issue an additional assessment such as in the case, where a person fails to furnish a return as require by law, and if the authority is not satisfied for any reason of perceived risks. One of the basic reasons to employ self assessed VAT system is administrative feasibility the fact that revenue authorities can not afford to knock every ones door to reasonably assess and collect tax liabilities. Rather, they need to focus on and direct much of their efforts and resources to those tax payers that are considered to be high risk traders. As indicated by the Indian Government Department of Revenue report on international best practice in VAT administration, in order for such a self assessment system to be effective, the apparent freedom granted to tax payers must be backed up with a supportive legislative framework and a comprehensive and integrated set of administrative processà ¢Ã¢â€š ¬Ã‚ ¦ most importantly, as further indicated, the modern tax management therefore relies heavily upon risk assessment tools to determine which tax payers matters must be examined very closely, not merely at the audit level, but at all stages of the tax process from registration to collection (Indian Government Department of revenue 2006). When we look at in to Ethiopian situation in light of this view; the risk assessment practice is in its infant age. ERCA has passed all its age with out formal compliance risk management policy and strategy. Currently, however, ERCA has this policy and strategy which is endorsed on June 2010. Although it is too early to evaluate its impact with in 5 months of its endorsement, it is believed that it will bring a significant improvement on the compliance management efforts of the authority. 2.2. VAT Registration The VAT legislation in Ethiopia provides for two types of registration which are obligatory and voluntary. The threshold for obligatory registration is the annual taxable turnover that exceeds Ethiopian Birr 500,000.The primary intention to limit the registration threshold was consideration to administrative feasibility. However with this threshold limit even, the registration performance tends to be unsatisfactory. Regarding voluntary registration, a person, who carried on taxable activity and is not subject to mandatory registration, may voluntarily apply to the authority for such registration, if he regularly supplies at least 75% of his taxable goods and services to VAT registered person. In line with the threshold limit for obligatory registration, the government set turnover tax as equalizing factor to enhance fairness in commercial relations and make complete the coverage of the tax system at the same time reaching those tax payers below the threshold value. However due to the low enforcement capacity and some other reasons it tends to be less performed and viewed by registered taxpayers as ill addressed area. For example the Ethiopian Chamber of Commerce and Sectoral Association in its release on National Business Agenda stated the following: A VAT registrant has to charge consumers an indirect tax of 15% of the value of goods or services sold. A non- registrant, however, pays a turnover tax (TOT) of 2% on goods sold and 2-10% on services rendered. Given these rates VAT registrants could not compete in the market. More over the tax Authority has limited capacity to enforce compliance. Knowing the authoritys limitations, many business enterprises who are required to register for VAT do not comply. This situation has created a distorted market, where those registered for VAT are subjected to unfair competition (Ethiopian Chamber of Commerce Sectoral Association 2007-2008 pp8) As we can understand from these statements, their argument refers to the wider gap between the VAT rate of 15% and the 2% rate for turn over tax which led to market distortion (unfair competition) together with the limited administrative capacity of the authority to enforce and facilitate the proper management of the turnover tax and the registration to VAT. Due to low compliance culture, low audit coverage, weak administrative capacity to detect and register potential unregistered tax payers; non registration is one of the most critical challenges in Ethiopian VAT administration system. The study by Tewodros Zewdie, also supplements this and the above view as he stated the business community contends that taxes are disproportionately collected from a few formal sector enterprises, while large sums remain out side tax system due to evasion, ineffective tax administration and inconsistent registration (Tewodros Zewedie 2010, PP1) . Further more as the study by Her Majestys Revenue and Customs (HMRC) of the UK indicates , only approximately 434,000 registered tax payers under all tax regimes out of population of 80 million- is biggest risk unregistered trading in Ethiopia (HMRC, Mission Summary report 2009 , pp 55) . As the study further assumes in fact it may be crude to take all the 80, million populations as a potential. Let us consider that 85% of the population being agricultural society is not required to register. This drops down the figure to 15 million (15% of the population). Also assume that unemployed work force including children possibly reduce this to 10 million. So that we still have at least 9.5 million people unregistered. The same trend holds true of VAT registration. Really this is greatest risk for Ethiopian tax administration. 2.3. Filing Returns and Payment of Tax VAT return is a form filled by a VAT registered person and filed with the tax authority at the end of each VAT accounting period showing if there is VAT payable or refundable. According to the VAT proclamation, every registered person is required to file the VAT return with the tax authority for each accounting period, whether or not tax is payable in respect of that period, no later than the last day of the calendar month following VAT accounting period. The payment of the tax liability is also expected at the point of declaration. Non declaration or frequently declaration of Nil are among the significant risks currently identified by ERCA. On the other hand the business community is complaining that a one month period for declaration and payment of VAT is very short. In fact, this is also evidenced by the study conducted by Wollea Abhodie as she stated this is a problem especially for tax payers conducting business at several locations since gathering documents from different offices takes time. Further according to the survey respondents, the shortness of the reporting period puts substantial pressure on employees and disrupts the normal operation of businesses (Yesgat WA 2008 pp151). The other problem is that every person registered for VAT is needed to go to tax offices in person to file and pay tax returns each month through out the year. No other option is provided and this may require the tax payer even to travel several kilometers in some instances. In addition the payment of tax liability exceeding Ethiopian birr 1000 is required to be effected through Ethiopian Commercial Bank and after paying the money the tax payer is required to submit the bank advice to the revenue authority. Hence he is forced to go to the bank as well as to the revenue authority to pay and report the same amount of money. This imposes some cost of service charge and time on the tax payer. VAT Invoicing VAT invoice is the central feature of VAT accounting. Under Ethiopian VAT law, the registered person is required to issue VAT invoice to the purchaser of goods and services upon the supply or rendering, but not later than 5 days after the transaction. A person who is not registered for VAT doesnt have the right to issue a tax invoice. It should be noted that only VAT registered person have to issue a VAT invoice if the total consideration for the entire supply does exceed Ethiopian Birr 10. In principle, as Eng L. Ming stated one key feature of the VAT system is the requirement to issue tax invoice that provides audit trail and the mechanism for the self- policing nature of the tax. In the light of the importance of the tax invoice, the material aspects relating to the use and form of the document are regulated (Eng L Ming 2004, pp2). However, if this is to work, all actors in the system should comply as per the law. Apart from this view, the VAT invoicing practice is serving much below than the expectation. In Ethiopia the problem is two sided. On the one hand the suppliers tend to use any opportunity to avoid the issuance of VAT invoice which may include negotiation with purchaser. On the other hand, most of the purchasers perhaps all citizens, unless they need it as evidence for claiming VAT refund or some other reason such as for accounts settlement with their organizations (employers) ; no one as civilized citizen, worries about demanding invoices. The other problem with VAT invoices is the use of fake or duplicated invoices. VAT sales invoices are printed by each tax payer with the provision of standard format and permission by the tax authority. However there is no criteria or procedure issued to select printing presses (firms) and it is up to the tax payer to select and negotiate with the printing firm nea rby. This gives rise to the printing of fake and duplicated invoices. This issues are further evidenced by the study conducted by Yesgat WA as she stated these problems include the difficulty of getting invoices on purchases and details of customers for the preparation of sales invoices, the problem of supplying with out invoices (by giving the option of buying with or without invoices to customers) and using duplicated invoices (Yesgat WA 2008 pp 153). VAT Refund VAT refund is the net VAT that a registered person expects from the tax authority when input VAT exceeds output VAT. At the end of a VAT accounting period, if output VAT exceeds input VAT, the difference is the amount of VAT payable to the tax Authority. On the other hand, if input tax exceeds output tax, the supplier may be allowed to carry the credit forward and a refund is made after five months if input VAT still exceeds out put tax. VAT refunds in Ethiopia are financed out of consolidated VAT collections and there is no specific expenditure appropriation for VAT refunds in the annual budget. This is one of the reasons to delay in VAT refunds when cash shortage occurs. As Indian government department of revenue indicated experience with VAT implementation in many countries shows that refund of credits has been the Achilles heel of the VAT. It has been a source of tension between tax authorities and the business sector and in some countries has led to complex administrative measures that have significantly undermined the functioning of the VAT system à ¢Ã¢â€š ¬Ã‚ ¦as further indicated the prevalence of fraudulent claims is often cited by tax officials as a major reason for delaying payment of refunds. Often less advanced tax administrations pursue time consuming and labor intensive processes to verify claims before approving refunds, resulting in backlogs of refund requests and considerable disquiet among business tax payers who have been deprived of their working capital. In contrast, the most effective and efficient tax administrations tackle refund related fraud as part of a broader VAT compliance strategy based on risk management principles and generally limit pre-refund verification checks to perceived high risk claims (Indian Government, Department of Revenue 2006). The view holds true in our context in which risk based compliance management practice is not matured and refund requests are subject to pre-refund verifications in most cases. The refund period is also relatively longer than those of advanced economies with a period of on month. By the side of the taxpayers, VAT refund is one of the areas with significant risk under ERCAS current list of risk records. A common risk in this regard is that, goods declared for export and consequently declared as zero- rate on future declarations are diverted in to domestic consumption. The case of a declared export of sugar across the Kenyan border and its consequent identification of domestic consumption (which is repeatedly detected) is one of the specific examples. VAT Audit Tax audit is one of the most important tools of treating compliance risk by tax administrators. However, it is also considered to be one of the capacity challenges to many administrations. For example, as the Indian Government Revenue Department study indicates, it has generally been observed that audit is most often the weakest component of VAT administration, early in the implementation phase. This is because a completely new law is introduced, and both the departments staff and the dealers are in- experienced with it (Indian government department of revenue 2006, pp 61). The current audit status in Ethiopia shows this reality. As the study by HMRC of UK indicated, EARCAS current capacity through its large tax payers office for eg, is limited to only 20 audits per month, each one requiring between 10 and 20 staff days to complete. At least 5000 (all category A) tax payers are expected to be subject to this audit and there fore it may take nearly 21 years to visit all the large taxpayer population to ERCA and they would not be selected at all if they continue to make payment declarations (HMRC mission summary report 2009 pp 54). It worth, more attention would have been given to the VAT audit, the fact that the overall value of VAT share is considerably significant of all revenue income (about 85% )as the same study indicated. For audit to be efficient and effective, it should be supplemented by sound risk management /selectivity practices. The lack of sound risk management practice is one of the most contributing factors for the insignificant impact of audit on VAT compliance efforts. In other words, audit efforts are considered to be only a futile attempt in some instances, which result in less benefit than its cost. Penalties/Enforcement and Recognition. In this regard, the legislative base is not the source of problem. It sets out the rights and obligations of the tax officers as well as the tax payers. There are clearly stated provisions about the powers and penalties available to the tax authorities including the administrative settlement of tax offences and other related issues. However, this strong side is dominated by the low enforcement capacity of the authority and the law is not serving up to the expectation. In fact, within the sphere of the limited capacity, enforcement actions to leverage compliance range from education to appropriate sanctions. Thus the current trend differentiate between violations leading to customer education or warning and deliberate non- compliance leading to penalties i.e. those who are willing to be compliant but dont understand (making mistakes) are tackled through simplification of procedures, guidance and taxpayer education. And those who deliberately violate are treated through ranges of appropriate enforcement actions and penalties. Similarly, the current system some how recognizes for good compliance in which such firms are subject to lower intervention and provided with increased self assessment. Given its low capacity to enforce the rules, these approaches can be considered as the strength of the current VAT system. As in the case of all other issues, the low level of risk management practice and the low coverage and quality of audit are some of the fac tors that contribute to the low achievement of the law enforcement efforts. Concluding Remarks The VAT administration in Ethiopia is tending to follow approaches that are common to those modern tax administrations such as more reliance on self assessment and voluntary compliance. The fresh start of compliance risk management policy and strategy is also the current hope of the Authority for the better achievement of its law enforcement and compliance objectives. However, the low level of awareness by the tax payers, low compliance culture, the limited administrative capacity of the authority (institutional as well as man power capacity), lack of sound risk management practice to supplement the tax audit and law enforcement efforts etc. are some of the most critical challenges to ERCA to face currently. There fore; Adequate and continuous taxpayer education together with the provision of quality service and information is on the top of the solutions to bring voluntary compliance and better achieve its objectives. This may include, providing additional explanatory materials on tax laws, free training and taxpayer education programs, using community radios, establishing permanent contact and help centers, free phone lines (information desks), and wider use of public media etc. Further more, the service delivery arrangements should also need to consider such aspects as special treatment of large tax payers through large tax payer units (LTU), establishment of special tax courts, one stop shopping and different options to file and pay return by the tax payer such as through post office, electronic mail etc as appropriate are some of the important elements that add some value to the current situation. The approaches for self assessment and voluntary compliance by the tax payers should be followed by strong law enforcement through sound risk analysis and deterring measures focusing on high risk tax payers of non-complaints. Enhancing risk aware management culture, properly implementing the risk analysis output to supplement and direct the audit and the law enforcement efforts is very crucial to economic deployment of scarce resources and achieve its objectives of control and facilitation in much better effective and efficient way. More specifically, other comments include the following; The VAT administration fail not only to detect and register the potential non- registrants; but it equally fail to properly enforce and manage the registered tax payers as well. This situation may call for upgrading the current threshold to a reasonably manageable level inline with strengthing its capacity to effectively cop-up with the situation. Much focus is also required to the administration and control of turnover tax (TOT) to minimize the current market distortion and unfair competition between the VAT registered and non registered businesses. Building the capacity of VAT officers and auditors through intensive skill development trainings and education programs to up grade their skill an knowledge level is very crucial area that need due attention . Increasing the number of VAT auditors with adequate skill and hence widening the current level of insignificant coverage of audit to meaningful level is also another area that need fast action. To promote better compliance culture and the use of VAT invoices, by both the taxpayer and the consumer, in addition to the above taxpayer education mass sensitization and civic awareness creation is very important. Further, to motivate individual consumers (purchasers) to claim receipts for the purchase (consumption) they made and the amount paid it will be helpful for the VAT invoices to bear some incentive in the form of lottery or like. To eliminate the delay in VAT refunds due to cash shortage, specific expenditure appropriation for this purpose in the annual budget will be valuable. Similarly the VAT refund period also may need adjustments based on international best practice benchmarking such as to one month period. As non- registration is one of the biggest risks; it is an area that requires much effort and enforcement. The current approach that mainly focus on the visit of the tax payers premises once through- out the year by local inspectors should be supplemented by permanent tax messenger that frequently visit the tax payers business and related affairs and report to the authority to decide on the registration or deregistration of the tax payer . Finally, as the overall value of VAT share is considerably significant of all revenue income, much attention should be granted and there fore need to assure that income stream is protected. Resources should be directed to maximize the revenue income from the major taxes rather than trying to assure equally across all regimes that could, potentially, expose larger taxes to attack by customers.

The Heathen Inside: Darkness, Abjection, and the Colonial Discourse :: Essays Papers

The Heathen Inside: "Darkness," Abjection, and the Colonial Discourse In Romanticism and Colonialism, Tim Fulford and Peter J. Kitson argue that few scholars explicate the relationship between Romantic texts, British colonialism, and imperialism. Fulford and Kitson point out that the "Romantic period is a watershed in colonial history," marking the inception of a British empire based on the political philosophy of the "white man's burden" (3). By reading Romantic texts in the historical and political context of colonialism and imperialism, Fulford and Kitson hope to return Romantic texts "to the context of material, colonial processes contemporaneous with their imagined versions of colonized people and places" (9). In other words, Fulford and Kitson read Romantic texts as reflections of historical reality and as complex, ambivalent responses to colonial and imperial discourse. With the aim of returning Romantic texts to "material, colonial processes," I will read Byron's poem "Darkness" through the lens of Julia Kristeva's conception of abjection. My a bject reading of "Darkness" will then explicate the relationship between the poem and the larger process of British colonialism and imperialism. I will first read "Darkness" for instances of abjection through the lens of Julia Kristeva's 1982 essay, "Approaching Abjection." I will then conclude by addressing the question of how an abject reading of "Darkness" helps to elucidate the complex interplay between Romanticism and British colonial and imperial discourse. Kristeva divides her 1982 essay, "Approaching Abjection," into three main sections. In the first section, "Neither Subject nor Object," Kristeva explains that the abject cannot be defined as either part of the self or as any other definable, tangible person or thing. For Kristeva, the abject seems to "come from an outside or an exorbitant inside" and is "unassimilable" (Kristeva 125). The self ("I") rejects the abject because it comes from outside of the self and is foreign, strange, and beyond reason. Furthermore, abjection is paradoxical in that it has a capacity to both seduce and disgust the self. As Kristeva says, "a pole of attraction and repulsion" (Kristeva 125) characterizes the relationship between the self and the abject. Kristeva also describes abjection as a collection of "effects and thoughts" (Kristeva 125) that escapes meaning and elicits a violent reaction from the self. Meaning collapses around the abject because it is neither subject nor object, neither self nor ot her, both repulsive and attractive: "Not me. Not that. But not nothing either. A 'something' that I do not recognize as a thing" (Kristeva 126).