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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).

The Silver Linings Playbook Chapter 15

Sing and Spell and Chant I get up at 4:30 a.m. and start lifting so I will be done with my workout by kickoff, and when I finally come up from the basement, the house smells like crabby snacks, three-meats pizza, and buffalo wings. â€Å"Smells good,† I say to my mom while I put on my trash bag, and then I'm out the door for a ten-mile run. I am shocked to see that Tiffany is jogging up and down the block, because she did not run behind me yesterday, and also, I am running in the a.m., which is not my regular time to run. I jog toward Knight's Park, and when I look over my shoulder, I see she's following me again. â€Å"How did you know that I would be running early?† I say, but she keeps her head down and only follows silently. We run our ten miles, and when I return to my house, Tiffany runs on without saying anything, as if we had never even eaten raisin bran together at the diner and nothing has changed. I see my brother's silver BMW parked in front of my parents' house, so I sneak in the back door, run up the stairs, and jump into the shower. When I finish showering, I put on my Hank Baskett jersey – which my mother has laundered, getting the makeup off the numbers – and then follow the sound of the pregame show to the family room, ready to root on the Birds. My best friend, Ronnie, is seated next to my brother, which surprises me. Both of them are wearing green away jerseys with the number 18 and the name Stallworth on the back – Ronnie's is a cheap replica jersey with iron-on numbers, but Jake's is authentic. Dad is in his chair, wearing his number 5 McNabb replica jersey. When I say, â€Å"Go Birds!† my brother stands, turns to face me, puts both hands in the air, and says â€Å"Ahhhhhhhhhhhhh!† until Ronnie and my dad also stand, face me, raise their hands in the air, and say â€Å"Ahhhhhhhhhhhhhhh!† When I raise my hands in the air and say â€Å"Ahhhhhhhhhhhhh!† all four of us do the chant, rapidly spelling the letters with our arms and bodies – â€Å"E!-A!-G!-L!-E!-S! EAGLES!† – shooting out two arms and a leg to make an E, touching our fingertips high above our heads to make an A, and so forth. When we finish, my brother makes his way around the couch, puts an arm around my shoulders, and starts to sing the fight song, which I remember and sing with him. â€Å"Fly, Eagles, fly! On the road to victory!† I'm so happy to be singing with my brother I do not even get mad at him for putting his arm around me. We walk around the couch as we sing, â€Å"Fight, Eagles, fight! Score a touchdown, one, two, three!† I look at my dad, and he does not look away, but only starts singing with more enthusiasm. Ronnie throws his arm around me, and then I am in between my brother and my best friend. â€Å"Hit 'em low. Hit 'em high. And watch our Eagles fly!† I see that my mom has come in to watch, and she has her hand over her mouth again like she does whenever she is about to laugh or cry – her eyes look happy, so I know she is laughing under her hands. â€Å"Fly, Eagles, fly! On the road to victory!† And then Ronnie and Jake remove their arms from my neck s o they can make the letters again with their bodies. â€Å"E!-A!-G!-L!-E!-S! EAGLES!† We're all red-faced, and my father is breathing heavy, but everyone is so happy, and for the first time I really feel like I am home. My mom sets up the food on TV trays, and the game begins. â€Å"I'm not supposed to drink,† I say when Mom distributes the bottles of Budweiser, but my father says, â€Å"You can drink beer during Eagles games.† Mom shrugs and smiles as she hands me a cold beer. I ask my brother and Ronnie why they aren't also wearing Baskett jerseys, since Baskett is the man, and they tell me the Eagles were able to trade for Donte Stallworth, and that Donte Stallworth is now the man. Because I am wearing my Baskett jersey, I insist that Baskett is the man, to which my father blows air through his teeth, and my cocky brother says, â€Å"We'll see soon,† which is a weird thing for him to say, considering he was the one who gave me the Baskett jersey in the first place and just two weeks ago assured me that Baskett was really the man. My mother watches the game nervously, like she always does, because she knows that if the Eagles lose, my father will be in a bad mood for an entire week and will yell at her a lot. Ronnie and Jake trade facts about different players and check the screens on their cell phones for updates on other games and players, because they both play fantasy football, which is a computer game that gives you points for picking players who score touchdowns and gain yardage. And I glance over at my father from time to time, making sure he sees me cheering, because I know he is only willing to sit in the same room with his mentally deranged son as long as I am rooting for the Birds with everything I got. I have to admit that it feels good to sit in the same room with my father, even though he hates me and I still have not forgiven him a hundred percent for kicking me in the attic and punching me in the face. The Houston Texans score first, and Dad starts cursing pretty loudly, so much that my mother leaves the room, saying she will bring us new beers, and Ronnie stares at the television, pretending he has not heard what my father has said, which is, â€Å"Play some fucking defense, you piece-of-shit overpaid secondary! This is the Texans, not the Dallas Cowgirls. The fucking Texans! Jesus fucking Christ!† â€Å"Relax, Dad,† Jake says. â€Å"We got this.† Mom distributes the beers, and Dad sips quietly for a while, but when McNabb throws an interception, my father starts pointing his finger at the television and cursing even louder, saying things about McNabb that would make my friend Danny go wild, because Danny says only black people can use the n-word. Luckily, Donte Stallworth is indeed the man, because when McNabb starts throwing to him, the Eagles build a lead and Dad stops cursing and starts to smile again. At halftime, Jake talks my dad into joining us outside for a catch, and then the four of us are throwing a football around on our street. One of our neighbors comes out with his son, and we let them join in. The kid is only maybe ten, and he cannot really reach us from his yard, but since he is wearing a green jersey, we throw it to him again and again. He drops every pass, but we cheer for him anyway; the kid smiles wildly, and his dad nods appreciatively at us whenever one of us catches his eye. Jake and I are the farthest apart, and we send each other long passes down the street and often have to run even farther to catch the throws. Neither of us drops a single pass, because we are excellent athletes. My dad mostly just stands around sipping his beer, but we throw him some easy balls, which he catches with one hand and then tosses the football underhand to Ronnie, who is standing closest to him. Ronnie has a weak arm, but neither Jake nor I point this out, because he is our friend and we are all wearing green and the sun is shining and the Eagles are winning and we are so full of good hot food and ice-cold beer it doesn't really matter that Ronnie's athletic ability is not equal to ours. When Mom announces that halftime is almost over, Jake runs over to the little kid; my brother puts his hands in the air and yells â€Å"Ahhhhhhhhhhhhhh!† until the kid's dad does the same thing. The little guy catches on after only a second, puts his hands in the air, yells â€Å"Ahhhhhhhhhhh!† and then we all do the Eagles chant – spelling the letters out with our arms and legs – before running back into our respective family rooms. Donte Stallworth continues to be the man in the second half, gaining almost 150 yards and a TD, while Baskett does not even get a decent ball thrown to him and fails to record a single catch. I'm not all that upset about this, because a funny thing happens at the end of the game. When the Eagles win 24 – 10, we all stand to sing the Eagles fight song together like we always do whenever the Birds win a regular season game. My brother throws his arms around Ronnie and me and says, â€Å"Come on, Dad.† My dad is a little drunk from all the beer and so happy about the Eagles victory – and the fact that McNabb threw for more than 300 yards – that he lines up with us and throws his arm around my shoulders, which shocks me at first, not because I don't like being touched, but because my father has not put his arm around me in many years. The weight and warmth of his arm makes me feel good, and as we sing the fight song and do the chant afterward, I catch my mother looking at us from the kitchen, where she is washing dishes. She smiles at me even though she is crying again, and I wonder why as I sing and spell and chant. Jake asks Ronnie if he needs a ride home, and my best friend says, â€Å"No, thanks. Hank Baskett is walking me home.† â€Å"I am?† I say, because Hank Baskett is the name Ronnie and Jake called me all throughout the game – so I know he really means me. â€Å"Yep,† he says, and we grab the football on the way out. When we get to Knight's Park, we throw the football back and forth, standing only twenty feet away from each other because Ronnie has a weak arm, and after a few catches my best friend asks me what I think about Tiffany. â€Å"Nothing,† I say. â€Å"I don't think anything about her at all. Why?† â€Å"Veronica told me that Tiffany follows you when you run. True?† I catch a wobbly pass, say, â€Å"Yeah. It's sort of weird. She knows my schedule and everything,† and throw a perfect spiral just over Ronnie's right shoulder so he can catch it on the run. He doesn't turn. He doesn't run. The ball goes over his head. Ronnie retrieves the ball, jogs back into his range, and says, â€Å"Tiffany is a little odd. Do you understand what I mean by odd, Pat?† I catch his even more wobbly pass just before it reaches my right kneecap, and say, â€Å"I guess.† I understand that Tiffany is different from most girls, but I also understand what it is like to be separated from your spouse, which is something Ronnie does not understand. So I ask, â€Å"Odd how? Odd like me?† His face drops, and then he says, â€Å"No. I didn't mean †¦ It's just that Tiffany is seeing a therapist – â€Å" â€Å"So am I.† â€Å"I know, but – â€Å" â€Å"So seeing a therapist makes me odd?† â€Å"No. Just listen to me for a second. I'm trying to be your friend. Okay?† I look down at the grass as Ronnie walks over to me. I don't really want to hear Ronnie talk his way out of this one, because Ronnie is the only friend I have, now that I am out of the bad place, and we have had such a great day, and the Eagles have won, and my father put his arm around me, and – â€Å"I know Tiffany and you went out to dinner, which is great. You both could probably use a friend who understands loss.† I don't like the way he collectively uses the word â€Å"loss,† as if I have lost Nikki – as in forever – because I am still riding out apart time and I have not lost her yet. But I don't say anything, and let him continue. â€Å"Listen,† Ronnie says. â€Å"I want to tell you why Tiffany was fired from her job.† â€Å"That's none of my business.† â€Å"It is if you are going to have dinners with her. Listen, you need to know that †¦Ã¢â‚¬  Ronnie tells me what he believes is the story of how Tiffany lost her job, but the way he tells it proves he is biased. He tells it just like Dr. Timbers would, stating what he would call â€Å"facts,† with no regard for what was going on in Tiffany's head. He tells me what coworkers wrote in their reports, he tells me what her boss told her parents and what the therapist has since said to Veronica – who is Tiffany's designated support buddy and therefore has weekly phone conversations with Tiffany's therapist – but he never once tells me what Tiffany thinks or what is going on in her heart: the awful feelings, the conflicting impulses, the needs, the desperation, everything that makes her different from Ronnie and Veronica, who have each other and their daughter, Emily, and a good income and a house and everything else that keeps people from calling them â€Å"odd.† What amazes me is that Ronnie is telling me all this in a friendly manner, as if he is try ing to save me from Tiffany's ways, as if he knows more about these sorts of things than I do, as if I had not spent the last few months in a mental institution. He does not understand Tiffany, and he sure as hell doesn't understand me, but I do not hold it against Ronnie, because I am practicing being kind rather than right, so Nikki will be able to love me again when apart time is over. â€Å"So I'm not telling you to be mean or to gossip about her – just protect yourself, okay?† Ronnie says, and I nod. â€Å"Well, I better be getting home to Veronica. Maybe I'll drop in this week for a lifting session? Cool?† I nod again and watch him jog away from me, the bouncy steps suggesting that he thinks his mission is accomplished. It is obvious he was only allowed to watch the game because Veronica wanted him to talk to me about Tiffany, probably because Veronica thought I might take advantage of her nymphomaniac sister, which makes me very mad, and before I know it, I'm ringing the Websters' doorbell. â€Å"Hello?† Tiffany's mom says to me when the door opens. She is older-looking, with gray hair and a heavy sweater-coat, even though it is only September and she is inside. â€Å"May I speak with Tiffany?† â€Å"You're Ronnie's friend, right? Pat Peoples?† I only nod, because I know Mrs. Webster knows who I am. â€Å"Do you mind if I ask what you want with our daughter?† â€Å"Who's there?† I hear Tiffany's father call from the other room. â€Å"It's just Ronnie's friend, Pat Peoples!† Mrs. Webster yells. To me she says, â€Å"So what do you want with our Tiffany?† I look down at the football in my hand and say, â€Å"I want to have a catch. It's a beautiful afternoon. Maybe she would like to get some fresh air in the park?† â€Å"Just a catch?† Mrs. Webster says. I hold up my wedding ring to prove I do not want to have sex with her daughter, and say, â€Å"Listen, I'm married. I just want to be Tiffany's friend, okay?† Mrs. Webster looks a little surprised by my answer, which is odd because I was sure that was the answer she wanted to hear. But after a moment she says, â€Å"Go around back and knock on the door.† So I knock on the back door, but no one answers. I knock three more times and then leave. I'm halfway through the park when I hear a swishy sound behind me. When I turn around, Tiffany is speed walking toward me, wearing a pink tracksuit made from a material that swishes when one pant leg rubs against the other. When she is about five feet away, I throw her a light, girly pass, but she steps aside and the football falls to the ground. â€Å"What do you want?† she says. â€Å"Want to have a catch?† â€Å"I hate football. I told you this, no?† Since she doesn't want to have a catch, I decide I'll just ask her my question: â€Å"Why do you follow me when I run?† â€Å"Honestly?† â€Å"Yeah,† I say. She squints her eyes and makes her face look mean. â€Å"I'm scouting you.† â€Å"What?† â€Å"I said I'm scouting you.† â€Å"Why?† â€Å"To see if you are fit enough.† â€Å"Fit enough for what?† But instead of answering my question, she says, â€Å"I'm also scouting your work ethic, your endurance, the way you deal with mental strain, your ability to persevere when you are unsure of what is happening around you, and – â€Å" â€Å"Why?† â€Å"I can't tell you yet,† she says. â€Å"Why not?† â€Å"Because I haven't finished scouting you.† When she walks away, I follow her past the pond, over the footbridge, and out of the park. But neither of us speaks again. She leads me to Haddon Avenue, and we walk by the new stores and swanky restaurants, passing lots of other pedestrians, kids on skateboards, and men who raise their fists in the air and say, â€Å"Go Eagles!† when they see my Hank Baskett jersey. Tiffany turns off Haddon Avenue and weaves through residential blocks until we are in front of my parents' house, where she stops, looks at me, and – after almost an hour of silence – says, â€Å"Did your team win?† I nod. â€Å"Twenty-four to ten.† â€Å"Lucky you,† Tiffany says, and then walks away.

The Line is for the Toe

The Line is for the Toe The Line is for the Toe The Line is for the Toe By Simon Kewin The Washington Times recently printed an editorial about H1N1 flu calling the disease tow-the-line flu. The use of the phrase tow the line is a common mistake; what the paper should have written was toe the line. To toe the line means to conform to some rule or standard, to fall into line. Politicians, for example, often have to toe their party lines. People may imagine that the spelling tow the line is correct as it perhaps derives from some nautical activity. Ropes are often called lines aboard ship and a tow-line is just a line used to tow something on the water. But the phrase is probably nothing to do with ropes. In fact, the exact source is unclear but the phrase is generally taken to derive from the idea of lining up for a sporting activity, i.e. to place your toe on the line for the start of a race. By doing so you are following the rules set out for the activity. There are other theories as to the origins of the phrase. It may derive from boxing, with early prize-fighters having to stand with one foot on a scratched line on the ground to fight. Others have claimed that it derives from the British House of Commons, where lines are marked on the ground to prevent more adversarial debates from getting out of hand. Whatever the true origin of the phrase, the spelling should be toe and not tow. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:Fly, Flew, (has) FlownFlied?15 Words for Household Rooms, and Their SynonymsHow to Address Your Elders, Your Doctor, Young Children... and Your CEO

Analysis Of Confederation Of Tourism And Hospitality Tourism Essay Example

Analysis Of Confederation Of Tourism And Hospitality Tourism Essay Example Analysis Of Confederation Of Tourism And Hospitality Tourism Essay Analysis Of Confederation Of Tourism And Hospitality Tourism Essay This is a study on the issues and accidents that a traveller can confront while on circuit. With the current universe state of affairs the hazard of going is at its highs due to terrorist act. So the accidents that can happen is more, along with this is aligned to buccaneering, so with these effects going is decidedly at a hazard or faces many accidents. Due to this factor many accidents can be managed and minimized during a circuit through reading and information that is available and besides with the benefits of insurance. This besides gives a wide over expression on the circuit operator, The advantage and the disadvantage of holding a circuit operator. Undertaking 1 Major accident and incident as identified ( Based on state of affairss ) A circuit operator is a individual who combines circuit and travel constituents to make a vacation experiences fro tourer or even locals. Therefore the most common illustration of a circuit operator s merchandise would be a flight to a finish and so transit from airdrome to hotel ; this may be by rail, coach or auto and even transit for sight visual perception and so on. Tour operators still exercise undertaking power with providers: air hoses, hotels, land transit agents, sail so forth and besides influence over other entities such as tourer board and authorities governments, In order to make bundles and particular goings for finishs otherwise hard to see. In forming Tourss both the circuit operator and the rider might confront accidents and there are many such reported instances from the past how tourer faced accidents and therefore the load had to be borne by the circuit operator, but this does nt go on to each and every tourer, unhappily a really little figure is reported. Sadly for an highly little per centum of tourer accidents and unwellnesss can strike while going or on circuits, So good attention has to be taken both by the circuit operator and the tourer. Some of the accidents a tourer or a group can meet: Driving abroad. Food and drinks Tropical cyclones Terrorism River and sea, buccaneering Robberies The undermentioned web site portions a narrative of an accident the tourer had to meet while on circuit. It is of import to maintain in head that some tourer can travel into legal footings even with the little accident. hypertext transfer protocol: //www.articlealley.com/article_973138_18.html More than transit accidents there are many other ways and means that tourer could acquire attacked or face an accident. For illustration as spring in the account I shall take the UAE state. As it is a known fact that this state has a high menace from terrorist act, which terrorist may be after to transport out tacks? Such onslaughts could be indiscriminate and could go on at any clip, including in topographic points frequented by exiles and alien travellers. Thus the travel operator should do his tourer knowing to keep a high degree of security consciousness, peculiarly in public topographic points. Besides the travel agent or circuit operator should advice his or her clients non to drive in unknown district, because driving sides, Torahs refering to driving and the district might postpone. Robberies are sometimes armed packs are increasing both at remote sites and urban centres. Several serious robberies have been reported specially on British subjects. Piracy in the Gulf of Aden and the Indian Ocean, particularly for transporting which does non take appropriate safeguards or followed agreed transporting industry best pattern guidelines have to confront these state of affairss. One such incident occurred last twelvemonth on the 23rd of October, when two British subjects were taken surety while sailing in the Indian Ocean. Sailing vass are peculiarly vulnerable to assail. Many people suffer from an disquieted tummy or diarrhoea because of something they have eaten or drunk abrod.More earnestly Cholera, enteric fever, and hepatitis can be contacted from contaminated nutrient and H2O. Tropical cyclones are known are distinguishable to go on during a peculiar seen and a peculiar country, so tourer and circuit operators should be knowledge able on such state of affairss and be of service of advice to the tourer. Therefore accidents are inevitable it could go on at any clip but when we are off from familiar location it is the tourer s duty to be careful and minimise the sum off accidents that can happen in a peculiar state of affairs. From the side of the circuit operator he/she should be of service to the tourer, as accidents can be minimized, instead than atoning subsequently on. Methods to be used in prepare the program A travel operator has to take the enterprise in doing the travel program, but he can non do the program harmonizing to his ain concent.He has to confer with the traveller, the reaching states embassy and so the locations and hotels and transit, there upon develop the program. So the circuit operator needs to confer with many before he makes the program. He has a few countries to concentrate on, the following are really of import: Reliable flight The first most of import thing is to assist the tourer obtain a good flight because the flight and its dependability are extremely of import. Besides there are some riders who require high service in the flight. So looking into all these countries the pick of air hose is given to the rider there upon the following measure the operator moves to the following country Check menus So the following measure is the engagement of flight. First the operator will travel through all possible charges. It is a definite fact that if the traveller is a first clip client or a changeless pleasant traveller the air line will seek to acquire them the best available air carnivals. The air carnivals will besides depend on the clip the traveller makes his engagement. So with the blessing of the travel the ticket is obtained to his budget. Booking of Hotels If the client wishes the best rates for adjustment and in house going excessively is done. All this is given to the rider as a bundle. Time All this should be done harmonizing to the clip of the client. The circuit operator can non make it harmonizing to his discretions. The air menu and hotel stay rates should tally within the given travel clip period of the client. Hazard The hazards involve in going should be explained to the client. As mentioned above some of the hazards are ; terrorist act, bad conditions conditions, larceny, and buccaneering. So the travel operator should do the client aware of these and acquire the client to make more research on the country. Security Security is the most of import thing. While going, and on circuit. The circuit operator should advice the client to obtain a good insurance coverage which will cover all countries, when going. Undertaking 2 Plan in managing accident and Emergency While on circuits many things can travel incorrect. It will non be any 1s mistake and ever the incrimination can non be bestowed on the circuit operator. As a tourer we excessively should shoulder responsible and be a responsible tourer. So each tourer before going should obtain travel insurance. Even the best planned holiday can be interrupted by bugs and exigencies. Travel insurance or travel protection is specially designed to turn to the state of affairss and hazards involved in travel ; it provides coverage from the minute a tourer leaves to the minute he or she arrives back place. For illustration, travel insurance can reimburse you for any luggage or points that you may lose during the trip. This is really of import if the traveller is transporting expensive points such as electronics, jewelry or expensive point. A standard medical insurance besides tends to limited to a web country, so without travel insurance a tourer will hold to shoulder the load of paying off the infirmary measure where it might be really expensive in some cases. So travel insurance is perfectly necessary if a traveller is going into an country with high wellness hazards or exigency processs are really high, travel insurance is extremely important. If the tourer plans to take a impulsive holiday travel insurance is necessary, because many car policies will non widen coverage outside the state a individual lives. Travel insurance can besides supply protect against exigencies that are so specific to traveling abroad that they can non be covered by a standard insurance policy. Travel protection programs can besides supply aid services like an exigency hot line and medical transit service, This really valuable when a crisis hits in a foreign state. Critical action in program An action program should back up the chief program at a clip of crisis. Tour crisis does nt happen all the clip, unhappily it happens really mistily but there should be a program to back up at the clip of necessary. Flight hazard In instance a client misses the flight, the circuit operator should be able to set him on the following available flight. At this point excessively the circuit operator should see on the clients clip restrictions. At clip a flight is cancelled adjustment should be provided for the client, particularly when the client is in a foreign district. This is a point that security is assured. Lost luggage/delayed baggage The circuit operator should help and assist follow up when the baggage is losing. Handle the hazard in program The hazard can be categorized into three chief countries. They are as follows: Technical Technical hazard might happen at an unexpected clip, and this is non the mistake of circuit operator. So the client should bear with that status. This can be due to a mishandling of informations, and deficiency of communicating which the path clearance is non done on clip Human Human hazard can be a pilot all of a sudden falling sick so a dorsum up pilot should be ready but non the carbon monoxide pilot to take off. Besides crew or cabin members can acquire delayed to get at air port due to detain of air port conveyance. For all these inevitable hazards a back up program should follow. It is a must to maintain in head that all run on clip General General hazards are weather. Bad conditions conditions ever cancel or delay a flight. Examples: many European flights were cancelled due to the vent in ice land. At this point many flights did non run, and flights were cancelled for many yearss. And the clients or tourer were stranded in air ports. The recent fog in England kept a many a Michigans to most of the air transit in England. It is must to maintain in head that any organisation has to confront hazard. Confronting the hazard suitably is the best manner. The human hazard and proficient hazard can be minimized but non general hazard.So it is a must to maintain in head the hazard that can happen from the organisations point of position should be minimized. As going depends on people s time.Becasuse today people travel for many grounds and non merely on pleasance. Professionals and cons in the program Once the finish is decided, next the client should make up ones mind if he or she needs a circuit operator or whether they are traveling a caput by them egos. The senior travellers who are more dependent take the aid of a circuit operator to be after out their circuit while the others choose to be after their circuit by themselves. The undermentioned points are to be considered when forming a circuit, if to travel a caput with a circuit operator or indivually.So the pros and cons of it shall be encountered. The following are as follows: The countries that semen under the pros or the good are as follows ; Comfort While one enjoys the trip, person else deals the trip for you. The client selects the planned travel program, pays off the travel agent and awaits whiles the trades are processed. The lone thing the traveller has to make is make the finish on clip for the return off. Worry free travel The usher or circuit operator shall be concerned about managing problems with theodolite work stoppages and baggage barriers. Troubles could be rare on agent trips because the travel agent got the travel program earlier and, most likely, has guided the same trip many a times before Social chances Some people want to run into new people and do familiarities while on circuit. Thus the operator will assist the client to place topographic points with the most sums of societal assemblages are and where the client can accomplish his/her end. If they need urban or rural societal garnering the operator will advice them Learning experiences. The circuit operator volitions ever advice on the best acquisition experiences when on circuit and will assist acquire the best larning out semen of the trip. As we have to maintain in head that the circuit operators are good experient people on a certain finish, instead than we go a caput entirely to form our circuit. Monetary value The monetary value with a travel agent differs from entirely engagement, Because the travel agent will ever acquire the best awards of its clients. Besides particular offers are available. As they have a buying power over hotels, air menus, transit and many services. Cons Pre planned trips A tourer will hold many trips to do when he arrives at a finish a portion from the planned 1s. This will decidedly take to a deficiency of ego sadness because the tourer is non free to see countries of his pick. Health Many wellness issues may a rise. Lack of free clip Over programming will take to a deficiency of clip to go to to the tourers own demands and pleasances. Personality struggles Personality struggles may originate at the clip of treatment with circuit operator which might take to unneeded struggles. Schedule issues. For illustration scheduled visits issue may happen if the tourer is really tired he/she might non desire to travel to a peculiar topographic point, but as he or she has paid they are forced to travel. Decision This study gives an out line to the hazard grip by a circuit operator when forming a circuit. There is a huge country about the accidents that can go on to a individual going a wide and how they should maintain or seek to minimise the hazard involved in them. The organisation construction further emphasizes on the size of the circuit operator s capacity of with standing different patronages and besides minimising on the hazard that will be involved.