Raccoon Facts (Procyon lotor)

Raccoon Facts (Procyon lotor) The raccoon (Procyon lotor) is a medium-sized mammal native to North America. It is easily recognized by its pointed masked face and banded furry tail. The species name lotor is neo-Latin for washer, referring to the animals habit of foraging for underwater food and sometimes washing it before eating. Fast Facts: Raccoon Scientific Name: Procyon lotorCommon Names: Raccoon, coonBasic Animal Group: MammalSize: 23 to 37 inchesWeight: 4 to 23 poundsLifespan: 2 to 3 yearsDiet: OmnivoreHabitat: North AmericaPopulation: MillionsConservation Status: Least Concern Description A raccoon is characterized by the black mask of fur around its eyes, alternating light and dark rings on its bushy tail, and pointed face. Except for the mask and tail, its fur is grayish in color. Raccoons are able to stand on their hind legs and manipulate objects with their dexterous fore paws. Males tend to be 15 to 20% heavier than females, but size and weight varies dramatically depending on habitat and time of year. An average raccoon is between 23 to 37 inches in length and weighs between 4 and 23 pounds. Raccoons weigh roughly twice as much in autumn compared to early spring because they store fat and conserve energy when temperatures are low and food is scarce. Habitat and Distribution Raccoons are native to North and Central America. They prefer wooded habitats near water, but have expanded to live in marshes, mountains, prairies, and urban areas. In the mid-20th century, raccoons were introduced into Germany, France, Italy, Spain, Japan, Belarus, and Azerbaijan. Raccoon natural range (red) and introduced range (blue). Roke, Creative Commons License Diet Raccoons are omnivores that feed on small invertebrates, nuts, fruit, fish, bird eggs, frogs, and snakes. They tend to avoid larger prey as long as their usual food source is available. Many raccoons are nocturnal, but it is not unusual for a healthy raccoon to seek food during the day, particularly near human habitation. Behavior While captive raccoons often douse their food in water before eating it, the behavior is less common in wild animals. Scientists hypothesize the dousing behavior stems from the species foraging pattern, which typically involves an aquatic habitat. Once thought to be solitary creatures, scientists now know raccoons engage in social behavior. While each raccoon lives within its home range, related females and unrelated males form social groups that often feed or rest together. Raccoons are highly intelligent. They can open complex locks, remember symbols and problem solutions for years, distinguish between different quantities, and understand abstract principles. Neuroscientists find neuron density in raccoon brains comparable to that in primate brains. Reproduction and Offspring Raccoon females are fertile for three or four days between late January and mid-March, depending on the duration of daylight and other factors. Females often mate with multiple males. If the female loses her kits, she may become fertile in another 80 to 140 days, but most females only have one litter each year. Females seek a protected area to serve as a den for raising young. Males separate from females after mating and are not involved in raising young. Gestation lasts from 54 to 70 days (usually 63 to 65 days), resulting in a litter of two to five kits or pups. Kits weigh between 2.1 and 2.6 ounces at birth. They have masked faces, but are born blind and deaf. Kits are weaned by 16 weeks of age and disperse to find new territories in autumn. Females are sexually mature in time for the next mating season, while males mature somewhat later and typically start breeding when they are two years old. In the wild, raccoons typically only live between 1.8 and 3.1 years. Only about half of a litter survive the first year. In captivity, raccoons may live 20 years. Baby raccoons resemble their parents. Janette Asche / Getty Images Conservation Status The International Union for Conservation of Nature (IUCN) Red List categorizes the raccoons conservation status as least concern. The population is stable and increasing in some areas. The raccoon occurs in some protected areas, plus it has adapted to live in close proximity to humans. While raccoons have natural predators, most deaths are from hunting and traffic accidents. Raccoons and Humans Raccoons have a long history of interaction with humans. They are hunted for their fur and killed as pests. Raccoons may be tamed and kept as pets, although keeping them is prohibited in some locations. Pet raccoons are best kept in pens to minimize property destruction and are usually neutered to reduce aggressive behavior. Orphaned unweaned kits may be fed cows milk. However, becoming accustomed to humans may make it difficult for them to adjust if the raccoons are later released into the wild. Sources Goldman, Edward A.; Jackson, Hartley H.T. Raccoons of North and Middle America. North American Fauna 60 Washington: U.S. Deptartment of the Interior, Fish and Wildlife Service, 1950.MacClintock, Dorcas. A Natural History of Raccoons. Caldwell, New Jersey: Blackburn Press, 1981. ISBN 978-1-930665-67-5.Reid, F. A. A Field Guide to the Mammals of Central America and Southeast Mexico. Oxford University Press. p. 263, 2009. ISBN 0-19-534322-0Timm, R.; Cuarà ³n, A.D.; Reid, F.; Helgen, K.; Gonzlez-Maya, J.F. Procyon lotor. IUCN Red List of Threatened Species. 2016: e.T41686A45216638. doi:10.2305/IUCN.UK.2016-1.RLTS.T41686A45216638.enZeveloff, Samuel I. Raccoons: A Natural History Washington, D.C.: Smithsonian Books, 2002. ISBN 978-1-58834-033-7

If-Then and If-Then-Else Conditional Statements in Java

If-Then and If-Then-Else Conditional Statements in Java The if-then and if-then-elseconditional statements let a Java program make simple decisions about what to do next. They work in the same logical way as we do when making decisions in real life. For example, when making a plan with a friend, you could say If Mike gets home before 5:00 PM, then well go out for an early dinner. When 5:00 PM arrives, the condition (i.e., Mike is home), which determines whether everyone goes out for an early dinner, will either be true or false. It works exactly the same in Java. The if-then Statement   Lets say part of a program were writing needs to calculate if the purchaser of a ticket is eligible for a childs discount. Anyone under the age of 16 gets a 10% discount on the ticket price. We can let our program make this decision by using an if-then statement: if (age 16) isChild true; In our program, an integer variable called age holds the age of the ticket purchaser. The condition (i.e., is the ticket purchaser under 16) is placed inside the brackets. If this condition is true, then the statement beneath the if statement is executed in this case a boolean variable isChild is set to true. The syntax follows the same pattern every time. The if keyword followed by a condition in brackets, with the statement to execute underneath: if (condition is true) execute this statement The key thing to remember is the condition must equate to a boolean value (i.e., true or false). Often, a Java program needs to execute more than one statement if a condition is true. This is achieved by using a block  (i.e., enclosing the statements in curly brackets): if (age 16)​{ isChild true; discount 10;} This form of the if-then statement is the most commonly used, and its  recommended to use curly brackets even when there is only one statement to execute. It improves the readability of the code and leads to fewer programming mistakes. Without the curly brackets, its easy to overlook the effect of the decision being made or to come back later and add another statement to execute but forget to also add the curly brackets. The if-then-else Statement The if-then statement can be extended to have statements that are executed when the condition is false. The if-then-else statement executes the first set of statements if the condition is true, otherwise, the second set of statements are executed: if (condition) { execute statement(s) if condition is true}else{ execute statement(s) if condition is false} In the ticket program,  lets say we need to make sure the discount is equal to 0 if the ticket purchaser is not a child: if (age 16){ isChild true; discount 10;}else{ discount 0;} The if-then-else statement also allows the nesting of if-then statements. This allows decisions to follow a path of conditions. For example, the ticket program might have several discounts. We might first test to see if the ticket purchaser is a child, then if theyre a pensioner, then if theyre a student and so on: if (age 16){ isChild true; discount 10;}else if (age 65){ isPensioner true; discount 15;}else if (isStudent true){ discount 5;} As you can see, the if-then-else statement pattern just repeats itself. If at any time the condition is true  , then the relevant statements are executed and any conditions beneath are not tested to see whether they are true or false. For example, if the age of the ticket purchaser is 67, then the highlighted statements are executed and the (isStudent true) condition is never tested and the program just continues on. There is something worth noting about the (isStudent true) condition. The condition is written to make it clear that were testing whether isStudent has a value of true, but because it is a boolean variable, we can actually write: else if (isStudent){ discount 5;} If this is confusing, the way to think about it is like this we know a condition is tested to be true or false. For integer variables like age, we have to write an expression that can be evaluated to true or false (e.g., age 12, age 35, etc..). However, boolean variables already evaluate to be true or false. We dont need to write an expression to prove it because if (isStudent) is already saying if isStudent is true... If you want to test that a boolean variable is false, just use the unary operator!. It inverts a boolean value, therefore if (!isStudent) is essentially saying if isStudent is false.

Evaluation of Statistical Data Term Paper Example | Topics and Well Written Essays - 1000 words

Evaluation of Statistical Data - Term Paper Example The main objective of this study is to determine significant factors that influence the overall academic performance i.e. GPA of a student. The major possible factors identified initially include Class, Age, IQ and the study time a student contributes for learning and acquiring knowledge after class hours. The sample of this study comprised of 30 students gathered from different class intakes. The cumulative GPA of each student was used to measure their overall performance. In this particular case study, our independent variable is Cumulative Grade Point Average (GPA) on a scale of 4.00 while our dependent variables include class of the student, age of the student, his or her IQ level and study time that a student consumes after class hours for learning. In this study, Minitab 16.2.1 Statistical Software was used to carry out statistical calculations. Initially, descriptive statistical analysis was carried out for all dependent and independent variables to study their distribution pa ttern to draw any meaningful interpretation. Further, correlation and regression analysis was conducted to determine if there is a relationship between the independent and dependent variables. ... Descriptive Statistical Analysis First of all descriptive statistics of independent and dependent variables was carried out using Minitab 16.2.1 Statistical software to study the distribution pattern of the values contained within these variables for a sample size of 30 i.e. n=30. According to Kirk (2008), mode is highest score value in the data sample that has the maximum frequency of occurrence, median is the center value in the order data sample that divides the sample into two halves while mean is the average of all data points and is the center of gravity of the sample. Kirk (2008) highlights that the standard deviation is the most important and widely used value that helps to identify the dispersion of the data. The square of standard deviation is called variance. Skewness is the measure of extent to which distribution of the data leans to one side of the mean. A negatively skewed data indicates that the distribution leans to right while positively skewed data indicates distrib ution leaning to the left of average value. Kurtosis, on the other hand, is the measure of peakedness of the sample data. Below is detailed analysis of the independent and dependent variables: Class of Students The pie chart indicated that 10% of the students from our sample of 30 students were from Class 1, 20% were from Class 2, 23.3% from Class 3 and 46.7% from Class 4 as shown below. Figure 1 : Pie Chart of Percentage of Students Sampled from Each Class Grade Point Average The descriptive statistical analysis of the GPA sample revealed that the mean value of GPA was 3.2317 with a standard deviation of 0.3597. The Skewness of the sample is -0.04 which indicates that data is nearly uniformly

Elasticity of demand Essay Example | Topics and Well Written Essays - 500 words

Elasticity of demand - Essay Example e behavior of price elasticity under monopolistic competition, oligopoly, and monopoly to determine the differences in price elasticity among the economic structures. Under monopolistic competition the price elasticity is high. One of the reasons this occurs is because there are many firms competing in the marketplace. Firms can enter easily into this market structure because there are no barriers of entry. An example of a firm operating under monopolistic competition is the fast food giant McDonalds. It is clear for customer that the prices between fast food chains change a lot based on the price moves made by others. When McDonalds introduced its one dollar value menu, competitors in the industry such as Burger King and Wendy’s followed with an economical menu of their own. The intense competition in under this market structure raises the price elasticity of demand for its players. In an oligopoly market structure the price elasticity of demand is medium. An oligopoly market is one in which there are a limited number of firms participating in the marketplace. Since there is competition the price elasticity of demand is affected by others. There are barriers of entry which limit the number of participants. The price elasticity of demand is lower in monopoly than in monopolistic competition since it now in the best interest of the participants for price wars to occur. Many fluctuations in price among participant in the market can be very damaging to the entire market structure. An example of an oligopoly is the airline industry. Airlines can not go in full price wars since their activities are interconnected as far as sharing resources from airports and the firm know the aggregate demand for flying is somewhat stable, thus a price war will only lower the total profits of all the participants in the market structure. The economic profits of firms participating in an oligopoly depend on the other players which lower the price elasticity of demand. A third market

International Nurses in Canada Essay Example for Free

International Nurses in Canada Essay International Nurses in Canada Nurses play vital role in the person’s life. Nurses take care of health of all age group of Canadians and make the nation very healthy and wealthy. Nursing, as a career to both men and women offer varieties of opportunities for professional development and the personal satisfaction by helping people, when they really seek caring hand. Duties and Responsibilities of a Nurse in Ontario, Canada In Canada duties and responsibilities of nurses are well defined and listed with the emphasis on good ethics. The main duties of the Registered Nurses are as follows. Nurses assess patients to identify appropriate nursing interventions and provide medications and treatments according to policies and protocols . They collaborate with team members to plan, implement and evaluate patient care in consultation with patients and their relatives. They educate the patients and implement the institute policies for discharging patients. They assist surgeons, physicians in medical procedure or surgery and successfully monitor and operate medical equipments and supervise subordinates staff. (1. Employment Ontario). They maintain stock of supplies; prepare rooms, sterile instruments and equipments. They perform routine laboratory and office work. (2. Compassionate nursing care). In Ontario, there are two major groups in nursing profession. 1. Registered Nurse, 2. Registered Practical Nurse. The important differences between these two nursing professions are education and practice. RN requires studying a four year Bachelor of Nursing degree course and RPN requires studying, diploma program of four semesters. (3. RNAO). Working area of a nurse trained in Ontario, Canada A nurse trained in Canada can work in nearly 120 countries in the world. This is due to the Global nursing connections of Canadian Nursing Association with ICN (International Council Of Nursing). ICN is a federation of national nurses’ associations, representing nurses in more than 120 countries. CNA has very good leadership, which has represented ICN at various senior level for pretty long period. (4. CNA). Duties of a nurse in a Third World Country (ZAMBIA) Zambia is a member of International Council of Nurses (ICN) and nursing profession is regulated by the Nurses and Midwives Act No. 31 of 1997. Unfortunately, Zambia is among the 57 countries identified by WHO as experiencing critical shortage nurses and doctors as they are changing their profession or migrating to other counties. (5-ZUNO, 2008). Nurses in Zambia are working in highly unsafe and poor occupational conditions. In Zambia HIV/AIDS and other diseases such as tuberculosis and malaria are predominant. Due to the shortage of nursing staff, there is an overload of work on existing nurses. They work with inadequate protective clothing and instruments. They are offered very poor salary and deprived of basic needs of life. All these factors increase stress to nurses and deteriorate their physical, mental and financial condition. The nurses trained in Ontario can work in any part of the world, but the internationally trained nurse cannot work here as soon as they come here. At first glance this looks unpalatable and dominance of developed country over developing country and third world country. Here, the development in health care is very fast to keep the people healthy and provide faster recovery. So nurses will require keeping the pace with new technology and innovations. Nurses need to implement new health programs. Nurses need to work more independently. Nurses must be able to collaborate, the activities of the different disciplines for the patient’s benefit. Here, Nurses should be aware of consequences of ethical and legal issues, while treating the patient with their consent, relating nursing practice in the institute / hospital. (6. CNA). All these important information and knowledge are required before treating patients in Ontario. Above all, communication should also be fluent, to understand team members and patients. Because of these reasons, internationally trained nurses might not be able to work immediately, when they arrive here. Requirements for internationally trained nurse to be accepted in nursing profession They should be Canadian citizen, Permanent Resident or authorized under the Immigration and Refugee Protection Act (Canada) and provide evidence of fluency in English / French. They should complete an acceptable nursing program, provide recent safe nursing practice, should successfully complete national nursing registration examination and provide registration or eligibility of registration in Ontario. They should provide Good character and clean criminal record from a Canadian Criminal Record. (7. CNO). Expenses to obtain Ontario Certification for internationally trained nurses Various Bridge Training programs are offered by Ontario government to internationally educated nursing professional to gain the knowledge and information needed to get license to do practise in Ontario. (8. Ontario Bridge Training). This study program is ranging between 2 to 4 semesters. The tuition fee for this study program is ranging between $ 12000 to $ 4400. After completion of this program they will have to pay,1. application fee,2. PLAR Fee,3. Examinatin fee,4,General class registration fee. The total comes $ 2457. 0. (9. CNO). These expenses are overwhelming for newcomers. Newcomers initially struggle to get the job to meet their daily expenses. How could they take care of expensive tuition fees and license fees with full time study? This system is very expensive for internationally trained nurse to get license and do the practise in Ontario.

Five Burning Lights in a Dark Universe :: Women Feminism Rights Essays

Five Burning Lights in a Dark Universe The present just as the past did holds innumerable obstacles for women in search of a professional career. However, as a woman of the 20th century, I am glad to say that the obstacles have decreased through time thanks to the voices of courageous women who dare to talk when everyone else held silent. Many changes occur from the 17th century on, economically, politically and socially; the scientific revolution, the end of monarchy and absolute power, the emergence of democracy, and capitalism are only a few of those changes. This changes also brought changes in peoples attitudes, specially the attitude about women. Since the Greek times, society has underestimated women's potential. However, through history women have dared to challenge the world, and have spoken up to show the world that women are as capable, and talented as men. Aphra Behn, Anne Finch, Margaret Cavendish, Mary Wollstonecraft, and Mary Shelly are five of these women from the 17 and 19-century who dared to speak up, and raise their voices to let the whole world know about women's situation and solutions to it. Aphra Behn, born in 1640, was England's first professional woman writer. Behn was a middle-class widow who mainly wrote for TIME and CLEOS, in Greek or fame and fortune for us. In a time where women were suppose to be silent, pure, and in the private sphere or homes taking care of the children and their husbands, a woman dared to challenge society. Behn, challenged society not only by stepping into the public sphere, publishing her writings, but also by writing about women's feelings, desires, dreams and realities. Behn wrote great poetry and we can see her challenging ideas in the title of her poems most of the time, and this challenges become more obvious as we read her poems. "The Willing Mistress," was a vivid example of this, since in its verses Behn writes about a woman's sexual desires and wiliness to have sexual relations with a married man. We can also see a reflection of her ideas, in her speech titled "Mrs. Gwin," where she criticize the gender ideology of the time, and also exposes women's situation. She argues that no reason existed for men to prevent women from writing, governing and fighting, with the excuse that women were weak and inferior, because women have had done it before.

Children Should Start Being Responsible For Their Daily Chores By The Age of Three Essay

I have always believed that our experiences can help us become better individuals. I grew up   adjusting and adapting easily to my environment. Washing the dishes and cleaning the house was never an issue for me. I can do what was told, even if nobody helped me. I know that a lot of adults my age experienced the same thing. For this, I believe that children should start being responsible for their daily chores by the age of three.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Children nowadays are more technologically and intellectually advanced than before. They can easily comprehend what is being asked of them, and perform with the best of their abilities. The times have really changed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When I was young, my parents taught me how to do simple household chores. After playing with my toys, my parents would tell me to put them inside the toy box they provided for me. They explained to me that my toys should be placed all together in one place, and not scattered all over the house.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As a child, I did not feel that I was being tasked to do something. What was inculcated in my mind was the fact that I had to help my parents in maintaining the cleanliness and orderliness of our house. This lesson was imprinted in me.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Another reason that should be taken into consideration is the fact that children develop a strong sense of responsibility even at a young age. When my younger brother was born, I felt the need to assist my parents more. I knew that I should be more responsible in doing the household chores. I realized that I was not just living for myself, but I am also living for someone else. My parents showered me with their unconditional love, and I saw it as a reason   for me to carry over that love to my brother.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   With these in mind, I   realized that I had to do more than what was initially expected of me when I was still an only child. In between diaper changes, my mom would ask me to bring out the used diapers and clean the mess. Initially, I had second thoughts, given that the dirty diapers were not appealing especially to children. She explained to me that as the older child, I should help in caring for my younger brother.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Soon after, my mom taught me how to operate the washing machine. She instilled in me that the amount of detergent used should be proportional to the weight of the clothes. By this, she revealed to me that nothing should be wasted.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   One day, she told me that I should be the one to wash the dishes. When there were visitors, I should help them in the preparations and in cleaning up the mess. Other times, she left me in charge of other household chores. Those were the times when I became more independent of her supervision.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The flexibility of the children should also be taken into consideration. At a young age, children can still be taught what to do and what not to do. In terms of thinking and reasoning, these children can still adapt to their environment. They have not yet developed their stand on certain things and issues that continuously happen around them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A similar instance happened to my four-year-old niece.   I observed that she listened to what people tell her, and followed what was taught by her elders. She particularly listened to the instructions made by her parents and the older people she lived with at home. There was this particular situation wherein she willingly helped her mother set the table. Everyone who witnessed this particular occurrence were left at awe. It also left a good impression on how the parents raised their daughter into a responsible and caring child.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Another point that I want to raise is the fact that the lessons taught to children are carried on as they get older. Manners, in particular, are taught when children are still in their innocent stage. As the child grows, these manners are practiced and passed over on to their own children.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I remember this particular incident that happened in a restaurant. I was eating dinner with my friends when I suddenly blurted out a loud burping sound. I felt embarrassed, but quickly excused myself. My dad told me that I should be a gentleman while on the table. He also said that this was a simple deed that should always be practiced. He emphasized that having good manners reflect my personality and how I was raised by my parents.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Furthermore, they always reminded me to be courteous and polite to other people. Every time someone came over to visit us, I would greet them warmly and let them come inside of our house. I would offer them refreshments, initiate light conversations, and make them sense that they were very welcome in our home. Doing these made me feel that I was doing the right thing.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Personally, I believe that the lessons taught to children at an early age are easily absorbed than those taught when they get older. This may be due to the fact that children have this unbiased way of comprehending things. Their minds are innocent, and are not yet tarnished by outside influences, such as money, politics, and other issues. this goes to show that a child’s mind can be easily manipulated by anyone. They base their perspectives on the lessons they learned as a child.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As a child, I was afraid to do things that would displease my parents. Until now, every time I am about to make a decision about certain matters, I think about how may parents would feel. Like this one time when I thought about shifting to another course. I had my own valid reasons in convincing everyone that shifting was the right thing to do. At the back of my mind, I thought about how my parents would react when I tell them my dilemma. I thought about my decision again, and finally opted not to shift because I realized that my parents were right.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I can also say that children follow what they see. Whenever my parents would do household chores, I would insist in helping them. Regardless of how difficult the situation was, I always insisted in giving my assistance. I felt that what my parents taught me was the right thing to do.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     I believe anyone’s parents are the greatest influences a person can have in his life. We mimic their actions because we believe that what they are doing is right. This is where we include the idea that how parents raise their children are reflected on the actions of these children.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the eyes of these kids, their parents are their role models, simply because there was no one else to look up to since their infancy. With this, if the parents set good examples to their children, the latter will be able to adapt and incorporate these elements in their actions. Otherwise, if the parents show their children dysfunctional manners, then there would be nothing else for the children to mimic but that.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Another reason is the fact that children love to be appreciated. When I was younger, I felt really good about myself whenever my parents would appreciate the little things that I do.   In return, I would always help them out with everything, including the cleaning and maintenance of the house.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   At such a tender age, my parents knew that I would copy their actions. This may be due to the fact that they were the only people I was exposed to. I can consider this as the simple logic behind it. I would also like to consider the fact that my parents truly love me. They wanted me to be a good person to others. How else would their lessons be instilled in me if they would not teach me the moment I could get a grasp of the world?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   With the points I discussed in this essay, I firmly believe that children children should start being responsible for their daily chores by the age of three. This was supported by strong evidences from my own experiences as a child. Taken these in mind, I suggest that we should take care of our children. Their tender minds can be shaped into something extraordinary. By training them with basic things such as household chores, we contributing to the progress of this world. Let this be the start of a better future.

Computer Technology Essay

Charles Njogu, the name does not ring a bell does it? That is my name. Why should my name matter to you? It should matter because I am one of the biggest success stories to come out of my native country, Kenya. I come from a third world country and nothing I have ever achieved or have in life came on a silver platter. I worked hard to reach my status in my life now and I am working even harder to make sure that I do not waste any of the opportunities lady luck has thrown my way. Completing my education has always been my personal battle. There were some real times in the past when I thought that I would do better to throw in the towel and just give up. But I have a dream, a dream to help my countrymen realize a better life and for the future generation of Kenyans to have a better chance in life than my generation did. This is why I strive to reach even greater heights in my educational accomplishments. I want to be the example every Kenyan will look up to and realize that there is a brighter future ahead of them. All they have to do is keep moving towards the goal. No matter how impossible it seems. Though life was rough for me back home, I never let anyone derail me from achieving my goals. That character trait of mine was built up over the years of failure and hindrances that I had to overcome. Looking back on my educational achievements in Kenya, I amaze myself because I never believe I could all that and much more. I have always had a fascination with Computer Technology. This is why my earliest educational achievements were in this field. The Computer Training Center in Nairobi awarded me an ACP certificate in Computer programming back in 1993. This was quickly followed by an ACP Advance Diploma in Computer Studies as well as another ACP Diploma in Systems Analysis and Design. My interest in computers helped me understand that Management plays an important role in the way any office works. All the best computers and databases in the world will be rendered useless if efficient office management is not firmly established by the office right from the start. So I toyed with the idea of taking some management courses. After all, it has always been a personal dream of mine to own my own business someday and, hopefully, be able to teach my fellow Kenyans all about business management in order to help their business skills. Three years later, in 1996, graduated with a National Diploma in Business Management with an Advanced Certificate in Business Administration from the Kenya Institute of Management. For most people, that would be enough of an achievement to make them feel accomplished in life, but not me. I knew there was more to learn and that Kenya based educational institutions had probably taught me all that I they had to offer me. So I set my sights higher. This time, I was eyeing further advanced education in the United States of America. It was with great pride and joy that I was accepted into Brandeis University in Massachusetts. I attended the school as a masteral student of International Finance and Economics. My major was in International Finance and International Economics. I completed these studies back in 2003. Now, in 2007, am expecting to complete my Master of Science degree in Management and Systems with a major in Leadership and knowledge from New York University. You might ask yourself, with all these accomplishments, why would I still want to complete a Ph. D. in Management at Rutger University? The answer is really part of a very logical process of educating myself that is deeply rooted in my sense of self-accomplishment. I want to be a results oriented businessman with vast experience in business administration, financial management, information technology, knowledge and organizational management. I believe that in order to properly manage a business, I must be highly skilled in strategic planning, implementation and information systems auditing as well as knowing how to properly increase productivity while keeping a streamlined business operational. It is my intention to complete my Masteral Degree in Management because in the future, I wish to see a challenging career as a Business Systems Analyst, project manager, as well as a network engineer / person. These positions will require me to fully utilize all my extensive skills, analytical and leadership abilities in order to realize my potential for future growth. Why should Rutger University even bother to consider me for a student slot in the system? The answer to this lies in my soon to be published thesis entitled Managing Knowledge Capital: How Organizations Measure Knowledge Capital and How the Make It Grow. It was recently reviewed with much praise by Lydia Rich and should be published in the short-term future. In this thesis, I am reminding everyone that computers do not do the managing of businesses although they are an integral part of the management system. I proposed that what really keeps the business running is a thoroughly new, yet proven to be accurate method of determining the value of businesses today through proper management ideas. Lastly, I am sure you will want to know why I want to attend Rutger University. The answer, simply put is that I believe that your university will provide me with fertile ground where in I can learn even higher levels of academic theory and practice based on one of the most admirable Ph. D. curriculums this nation has to offer.

Efficacy of the Duty Drawback Scheme Essays

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

3 Discredited Biological Explanations for Deviancy

3 Discredited Biological Explanations for Deviancy A number of theories have tried to explain why people take part in deviant behavior, which is defined as any behavior that goes against the dominant norms of society. Biological explanations, psychological reasons, and sociological factors have all been linked to such behavior, but three of the major biological explanations for deviancy have been discredited. They posit that criminals are born rather than made, meaning that ones genetic makeup is the top reason a person engages in deviant acts. Biological Theories   Biological theories of deviance see crime and deviant behavior as a form of illness caused by distinct pathological factors. They assume that some people are born criminals or that offenders are biologically different from the general public. The logic here is that these individuals have a mental and physical defect of some sort that makes it impossible for them to learn and follow rules. This defect, in turn, leads to criminal behavior.​ Born Criminals Nineteenth-century Italian criminologist Cesare Lombroso rejected the idea that crime is a characteristic of human nature. Instead, he believed that criminality is inherited, and he even developed a theory of deviance that argued a person’s bodily constitution indicates whether one is a born criminal. These born criminals are a throwback to an earlier stage of human evolution with the physical makeup, mental capabilities, and instincts of primitive man. In developing his theory, Lombroso observed the physical characteristics of Italian prisoners and compared them to those of Italian soldiers. He concluded that the criminals were physically different. The physical characteristics he used to identify prisoners included an asymmetry of the face or head, large monkey-like ears, large lips, a twisted nose, excessive cheekbones, long arms, and excessive wrinkles on the skin. Lombroso declared that males with five or more of these characteristics could be marked as born criminals. Females, on the other hand, only needed as few as three of these characteristics to be born criminals. Lombroso also believed that tattoos are the markings of born criminals because they stand as evidence of both immortality and insensitivity to physical pain. Body Types William Sheldon was an American psychologist practicing in the early to mid-1900s. He  spent his life observing the varieties of human bodies and came up with three types: ectomorphs, endomorphs, and mesomorphs. Ectomorphs are thin and fragile. Their bodies are  described as flat-chested, lean, lightly muscled, and small shouldered. Endomorphs are considered soft and fat. They are described as having underdeveloped muscles and a round physique. They often have difficulty losing weight. Mesomorphs are muscular and athletic. Their bodies are described as hourglass-shaped when theyre female, or rectangular-shaped in males. Theyre muscular with thick skin and have excellent posture. According to Sheldon, mesomorphs are the most prone to commit crime or other deviant behaviors. Y Chromosomes This theory holds that criminals have an extra Y chromosome that gives them an XYY chromosomal makeup rather than an XY makeup. This creates a strong compulsion in them to commit crimes. This person is sometimes called a super male. Some studies have found that the proportion of XYY males in the prison population is slightly higher than the general male population, but other studies don’t provide evidence that supports this theory. Sources Gibson, Mary. Born to Crime: Cesare Lombroso and the Origins of Biological Criminology (Italian and Italian American Studies). Praeger, 2002. Rose, Martha, and Wayne Mayhall. Sociology: The Basic Principles of Sociology for Introductory Courses. BarCharts, Inc., 2000.

Who discovered America First Essay Example | Topics and Well Written Essays - 250 words

Who discovered America First - Essay Example On the other hand, the history of Ericksson who is believed to be one of the first Europeans to visit America has not been documented in written form like that of Columbus. It has been mainly recorded in oral form. 2. The discovery of America has had both positive and negative impacts on the western hemisphere. The movement of the Europeans to the western hemisphere resulted in depopulation of the Indian Americans as a result of skirmishes that took place between the Europeans and the native people of America (http://usa.usembassy.de/etexts/history/ch1.htm). This became known as the great dying as they introduced various organisms that caused diseases which lead to death of the native Americans. However, on appositive note, the western hemisphere significantly benefited from the discovery of America. The place witnessed rapid industrialization since it had abundant of resources such as corn which was a staple food in this region. On the other hand, the discovery of America led to religious and civil conflicts between the native Americans and Europeans. As such colonies were established and this led to slavery of the native people. positive benefits were later to be reaped but the early years o f American discovery had negative impacts on the lives of native people in both