Public Relations And Business Ethics Management Essay

customary Relations And Business Ethics Management EssayLiter anyy open dealings mean transaction with humankinds, e.g. client, employees, investors, communities, media, suppliers, government, industry bodies, pressure groups, competitors etc. It is de filiationate as the management of converse between an placement and its humanitys (Grunig and guide 1984, p.6 McElreath 1996). PR is the discipline that looks after compositions reputation, carrys its human beings image and facilitates dealings in dedicate to gain understanding and support as well as put to work opinion and behavior (McElreath 1996, Ciprco.uk). It is the planned and sustained effort to establish and maintain heavywill and mutual understanding between an organization and its public (Cipr.co.uk).For an giving medication, thither are varying portions of public dealings. The 4 main areas are first, trade communication, by which PR is utilise as a promotional dig to help achieve marketing objective s. The second area is financial public relations, by which it present information to business reporters. The third comes to product public relations, which aim to gain publicity for companys product and service and lastly, crisis public relations which concentrate on the responding to negative information. Other areas of PR practise let in building rapport with investor and community, employee, media and government (Rubel, 2007). thus it tail assembly be seen that PR raft complement advertising and marketing but it has its own individualism as a professionPublic relations overly come to in assessing and supervising public attitudes as well as maintaining mutual understanding and relations between an organization and its public. To provides exposure to its audiences, public relations practitioners use third-party endorsement such as whirligigics of public interest which do not associate with direct payment (Seitel, 2007). Some wildly used PR tools embroil press releases, medi a kits, brochures, bracingsletters, annual reports and interactive friendly media. frequent PR activities let in working with the media, speaking at conferences, crisis communication and employee communication.By responding to the stakeholders expectations and harmonizing their interests with the organization, PR serves as an intermediary. Effective PR will help the organization to convey information and message to its public improve communication take and develop new ways to encourage two-way communication gum olibanum crafting its public image and public awareness in order to change magnitude patronage of its product.Why has estimable codes drive a central enounce apart for PR field in recent years?The initiative that corporations should be ethical and sociablely responsible began in 1960s. It was a prison term that businesses were maturation rapidly and internationally (Lantos, 2001). The danger associates with corporations unethically pursuing profit and social abil ity has heightened public awareness. In recent times, it has also been seen that some of the just ab come out of the closet famous companies lost public confidence from the publicity because of their dishonourable behaviours. Examples include remonstrate contributed to environmental degradation Nike operated sweatshops in ontogeny countries and the once top corporations such as Worldcom and Enron the collapse because of fault. Apart from destroying individual companys reputation, these s mintdals raised questions of bodied credibility and shaken public confidence in the entire planetary business.Public relations, as a communications function, has a major intent in disclosing the company financial and other critical information as well as the management of relationships between the organisation and its central stakeholders. Thus ethical dilemmas are especially common in Public practices because PR always need to handle lastly sensitive and controversial matters. Besides, the conglomerate and different levels (interpersonal, organisational and societal) of relationships which PR always engaged with will often suffer conflicting expectations and interests between different publics. Therefore it is sometimes quiet awkward for PR paids mint act ethically and to get a poise between cosmos an advocator of external and internal publics and at the like time, taking care of companys interests.However, it should be noted that maintaining ethical patterns and values is the key to the establishment of good relationships with clients, employees and media (Baskin Aronoff, 1992 88). Harlow emphasized the grandness of ethical communication by highlighting that it is PR practitioners duty to serve public interest (Vithakamontri, 199119).The importance of morality is associated with the positive relationship between good public relations and business success. Ethical and socially responsible companies are proved to applaud better relations with its public (Ba ker, 2004). Companies with ethical extend might progress to succeed at first, but often it can be set up that they suffer from poor public relations in a endless term. In 2002, WorldComm admitted falsifying its income statements and became the biggest bankrupt company ever. The scandal wave curtly swept away other integrated giants such as HealthSouth, Tyco and Auther Anderson and brought clink terms to many, even homemaking icon Martha Steward.On the other hand, many corporations ready a critical source of competitive advantage-a climate of acceptance for the organisation by being ethical and engaging actively with CRS activities. Corporate social state can serve as a way to strategically differentiate itself from the competitors. Like the Co-operative Group, Body Shop and American Apparel, they build customer loyalty based on distinctive ethical values (Pieczka, 2001) and they do benefit from building a reputation for integrity. Besides, some of them do it through with(pr edicate) working with local communities to help educate children and develop skills for adults in salad days Valley, Africa. Starbuck and Marks and Spencer also actively help the African community by guaranteeing fair trade purchases. Another approach to merged social describeability is to incorporate the CSR strategy directly into the organizations business strategy. For examples, many business including KPMG, PG and Starbucks has indemnity to only procure Fair Trade tea and coffee.As we can see, ethical public relations is key to the organizations success as good ethics is simply good business. So it is worth to examine ethic in a greater detail. Ethic is defined as a value system for making decisions about what is right or wrong. The organisations demeanor is not only measured against their consciences but also against societal and professional norm, so organizations, with different nations, industries and organization cultures, have different standards. Ethical choices are rarely black and white but sometimes it means a higher standard than the law.In a business perspective, business ethics and corporate governance refers to the system by which companies are controlled. Nowadays roughly companies have in-house codes of ethic and codes of social function (Heath and Ryan, 1989). It has been urged that ethics is the duty to tell the truth. A study regarding ethical judgments concluded that regardless of peoples cultures and religions, honesty outweighed all other considerations.Honesty is particularly essential to the communication industry because imposition leads to lack of trust. When a PR practitioner is discovered heavy a half-truths, he will be resented. According to the PR professional codes of conduct, telling the truth underpins all other practices (Keller, 19831).Beside triple coffin nail line account (3Ps) is becoming commonplace. The 3 pillars, People, Planet and Profits capture a new criterion of measuring organizational success soci al, ecological and economical. Companies like outsmart and McDonalds have issued Statements of Business Principles and Social Responsibility reports.To fulfill societys moral obligations, corporate social responsibility (CSR) is introduced. CSR policy is self-regulating mechanisms where businesses monitor and ensure it honour the law and ethical standards so business can embrace responsibility for the impact on the communities, environment and employees. Moreover, CSR-focused businesses would promote the iterest of the public by promote community development and abolishing practices which give damage. So it is said that CSR is the deliberate inclusion body of public interest into corporate decision-making, and the honouring of a triple bottom line (Heath Ryan, 1989).What role should public relations play in improving levels of corporate social responsibility?There is a strong emphasis on the role Public relations play in implementing social responsibility among leading practiti oners. Social responsibility has become a major causality for an organization to have a public relations function (Grunig and Hunt , 1984). Similarly, Harold Burson advocated that the public relations practitioners should provide qualitative evaluation of social trends, which helps developing policies and leading to a formal corporate response (Burson, 1974). Bernays also argue that, Public relations are the practice of social responsibility (Stone, 2005, p. 31).It has been pointed out that PR role is to serve not only their clients but the upstanding society at large (Kruckeberg and Starck, 1988). Social responsibility is understood as a concept of public relations, some scholars believe that with public relations, businesses can successfully implement social responsibility plans. Thus PRs role of consciences in the decision-making is particularly all-important(prenominal) (Dennis, 1981).From the above review of related literature, it can be concluded that CRS obligation to ser ve the society applies to two individual PR practitioners and the professions as a whole. The welfare of the public should be taken into account when individual practitioner helps clients to solve problem. Meanwhile the associations of PR professionals should use their power collectively as moral agents for a better world (Clark, 2000).PR roles in improving the level of corporate social responsibility include the following. First PR need to improve the conduct of company by emphasizing the need for public approval. As a management function which looks after organizations reputation (McElreath 1996), to look for the company best interest, public relations practitioners should actively be engaged in the proposing and initiating of Corporate Social Responsibility. They should urge for CRS implementation with management. Knowledgeable staff is an important as they play a significant role in counseling management and ensuring that CRS programs maintain high professional standards (Tils on and Vance, 1985). It has been argued as the publics expect organizations to take on a greater role in solving community problems they want to see businesses being ethical. PR professionals should go beyond advisory role and should regard themselves as the consciences of their organizations (Judds, 1989 Choi, 2005). It is true that the most important thing is how a company conduct itself and deal with its publics. Communications is second to that. It is very important for the company to solidly embrace CRS. Merely publicizing them is not in effect(p) as it has to be backed by appropriate behaviour.Also, public relation should serve the public interests by making all points of view communicative in the public. When CRS become part of the organization management initiative, PR as a communication function between an organization and its publics (Grunig and Hunt 1984, p.6 McElreath 1996), it has an important role to come up corporate organization behaviour with stakeholder expect ations. It should be done through a process of identifying public interest and potential CSR issues, prioritizing them, and closely monitoring their evolution, they can be managed-either by changing the companys behaviour or its stakeholders expectations, or both (Clark, 2002).Besides, Public relations should advance its professionalism by codifying and enforcing ethical conduct and standard of performance, serve our society by using mediation to replace misinformation and ladder its social responsibility to promote human welfares.However, the practice of CSR is subject to oftentimes criticism. Critics argue that CSR is just a superficial window-dressing, they believe that companies like BP, British American Tobacco and McDonalds are using CSR programs to distract the public from ethical questions incurred in their operations. These corporations maximize their profit through raising their reputation. Another example, Shell has a much-publicized CSR policy and was a pioneer in trip le bottom line reporting, but this did not prevent the 2004 scandal contacting its misreporting of oil reserves.It is important to note that CRS is an aid to an organizations mission as well as a guide to what the company stands for and will uphold to its consumers. Merely taking memento gestures will only throw poor practice into sharper focus. Also, organization has to be flexible and see what legislators are up to and update the CSR programme in order to stay ahead as issues change with time and lastly CSR policies needs to be ensured that they are well implemented.It is believed that with well management, CSR can be an opportunity for a company to differentiate itself. Organizations can also benefit from the proliferation of annual list in major media.In a long run, managing relationships successfully required ethical conduct so effective public relations cannot be about deception and manipulations. Thus real public relations require honesty and a genuine concern for the needs and expectations of the public and it will build trust and credibility.

Modern Hot Metal Desulfurization

juvenile Hot Metal De reciprocal ohmizationModern Hot Metal Desulfurization And Dephosphorization TechnologiesIntroductionThe purpose of phosphorus and sulfur removal is to decrease the closeness of these particles along with the undesired inclusions (oxides, borides, nitrides, carbides, and chlorides) to accomplish the final clear quality requirements 5. Dephosphorization involves low temperature, amply slag basicity (CaO/ SiO2 ratio) and high oxygen natural action whereas desulphurization entails high temperature, high slag basicity (CaO/ SiO2 ratio) and low oxygen activity. Initially, dephosphorization was per tiered by the appurtenance of iron ores in the blast furnace runner. Soda ash (Na2CO3) was used in the blast furnace house during desulphurization. Subsequently, dephosphorization was advanced by the subsurface shooting of reagents in vass, such as torpedo or submarine cars. Desulfurization was enhanced by co-injection of lime and magnesium into the importunate alloy transfer ladles 6. The following dephosphorization and desulphurization technologies atomic number 18 reviewed1. Dephosphorization by the multirefining converter (MURC) process2. Dephosphorization using CaO aggregates3. Desulfurization by atomic number 124. Desulfurization by flux injection using a new kinetic feign5. Desulfurization by the CFD modal valueling1. Dephosphorization By The Murc ProcessThe multirefining converter (MURC) process claims to improve the ability of the dephosphorization procedure by reducing the cost and minimizing the slag volume. It is a new acid surface pretreatment in which dephosphorization and decarburization processes are real in the same converter for further reduction of the decarburization slag.The MURC process reduces the measuring stick of slag by 50 % in comparison to the conventional pretreatment processes (30 %). The decarburization slag is ceaselessly recycled (Figure 1). A low basicity dephosphorization slag is discharged fro m the MURC overdue to the high amount of total iron in the slag (T Fe) and no desiliconization treatment of the caustic surfacelic element. This results into a valuable utilization of the dephosphorization slag in the steelmaking process.2. Dephosphorization Using Cao AggregatesThe polyphase dephosphorization slag is analyzed through the addition of calcium ferrite flux pulverize into hot metal. It is detect that high Si content (0.15 %) shows a similar CaO cleverness for dephosphorization than low Si content (0.00 %). The low Si content exhibits calcium phosphate (3CaO.P2O5) whereas high Si content shows a combination of calcium silicate (2CaO.SiO2), and calcium phosphate. The formation of these hearty phases explains a similar CaO efficiency under different Si content.3. Desulfurization By MagnesiumDesulfurization is enhanced by the stirring effect of Mg bubbles in the hot metal. The answer speeds up by the addition of lime and CaC2. These desulfurization reagents were te sted in ArcelorMital Indiana Harbor. The typical inclusions before reagent injection were TiC and MnS. TiO2 is added to protect the graphite veneer in the blast furnace. MgS + TiC and MgS were the most sponsor inclusions after the reagent injection. MnS inclusions were not observed after this stage. This means, most of these inclusions floated up at the end of desulphurization. Further profit of desulfurization can be achieved by Al addition. The latter reacts with lime to form lower melting point calcium aluminates.4. Desulfurization By Flux dig Using A New Kinetic ModelDesulfurization is performed by introducing grind reagents (CaO, calcium carbonate, calcium diamide carbonate) into the hot metal using either union wired or a carrier flub (nitrogen). This creates a composite plant variety of interfaces in torpedo ladles (Figure 2) 7. There are two response modes that are present in the heterogeneous/ immiscible phases. The first mode is related to the flying reaction am ong the liquid steel and pulverization particles. The second mode is the permanent reaction between the slag on the surface and the molten steel.Desulfurization in torpedo ladles. The interfaces are (1) Jet regularise (2) bubbles and particles rise in the plume regularize (3) bubbles emerge in the uncovering zone (4) slag zone (5) gas-slag-metal emulsion forms in the dispersion zone (6) metal reacts with lining in the lining zone (7) lowest stirring intensity in the intermediate zoneSeveral parameters influence the desulfurization of hot metal and are addressed by a new model of submerge pulverization injection. The total amount of the flux is con fontred to be liquid at steelmaking temperature and the injection rate along with the time lapse can be determined. The total sulfur removal rate for both the permanent fill (top slag) and transitory (injection powderise) mode is obtained by the following equation,The right hand side of the reaction is related to the transitory re action. This equation is only useful during the powder injection. After that, the right hand side becomes worthless.sulphide solubility in slag is restricted. Once the sulfide solubility limit is collide withed, a unpolluted sulfide phase grows within the slag to absorb the excess of sulfur. Sulfide saturation may occur before the slag and metal reach equilibrium. The speed of the reaction is reduced until the sulfur content is dropped. Excess of sulfur in permanent reactions produces a reversion reaction and further desulphurization cannot occur. The transitory reaction removes the excess of sulfur by the continuously addition of sporting powder into the torpedo ladle. It is also recommended to deslag after powder injection.Figure 3 is divided into % S wt % and reaction rate. The experimental results are obtained from the 20 CaO-60CaF2-20Al2O3 (by weight) powder injection under an argon atmosphere into 3.4-3.8 kg cast iron at 1310 C. Once the slag (permanent-contact reaction) ex periences an excess of sulfur at 420 s, the sulfur concentration decreases continuously until 950 s. The contributions of the permanent and transitory reactions are also displayed. The permanent reaction increases with time until it is saturated. The transitory reaction never approaches to saturation conditions. The difference between these two reactions is not significant large. Therefore, the contribution of these both reactions is generally equal.5. Desulfurization By CFD ModelingSynthetic slag is used on the desulfurization process due to its reuse in several treatments. The sulfur is transferred to the synthetic slag followed by slag novelty. Slag regeneration is performed by the oxygen injection to produce gaseous sulfur dioxide (Equation 3). The sulfur distribution also differs from the slag and the metal once desulfurization begins (Figure 4). A porous plug at the bottom of the vessel is used to inject nitrogen in the hot metal. The fluid hurrying is increased to optimize the desulfurization rate to improve sulfur transport. Therefore, CFD analyzes the desulfurization and slag regeneration processes to optimize the plug position and calculate the drift velocity of gas bubbles, desulfurization rate, among other parameters, for future design of desulphurization processes.ConclusionsMultirefining converter (MURC)(1) Dephosphorization and decarburization are carried out in the same converter, reducing the slag volume for better industrial, economical and environmental purposes(2) The dephosphorization efficiency is increased by greater amounts of CaO to produce solid phases, such as 3CaOP2O5 and 2CaSiO2Desulfurization by Mg(1) TiC particles are nucleation sites for MnS and MgS(2) MgS inclusions are the most frequent particles after the reagent injectionDesulfurization by flux injection using a new kinetic model(1) A new model is developed to evaluate and identify separately the transitory and permanent reactions(2) This model helps to predict the excess of sulfur to avoid reversion of it in the hot metal(3) The contributions of the transitory and permanent contact reactions are observed to be in a similar proportion, concluding equal influence in the powder injection techniqueCFD Modelling(1) The desulfurization and slag regeneration are successfully modeled using thermal and transport mechanismsReferences1 S.Y. Kitamura, K. Yonezawa, Y. Ogawa, N. Sasaki (2002). Improvement of reaction efficiency in hot metal dephosphorization, 29 (2), 121-1242 Q. Liu, H. Pielet, P. Kaushik B. Chukwulebe (2009). AISTech 2009 Proceedings. An investigation of hot metal desulfurization by Mg, 1, 821-8273 S. Ohguchi and D.G.C. Robertson (1984). Kinetic model for refining by submerged powder injection Part 1 Transitory and permanent contact reactions, 11(5), 261-2744 S. Pirker, P. Gittler, H. Pirker J. Lehner (2002). Elsevier. CFD, a design tool for a new hot metal desulfurization technology, 26, 337-3505 X. LV and L. Zhang (2008). Removal of impurit y elements from molten aluminum part 1. A review. 1, 1-356 R.J. Fruehan (Ed.) (1998). The making, organization and treating of steel (11th ed.). Pittsburgh The AISE Steel Foundation7 M. Sadmi S. Ashhab (2007). Jordan Journal of Mechanical and Industrial Engineering. lotion of neural net modeling and inverse control to the desulfurization of hot metal process, 1 (2), 79-84

HR Practices in the Private Sector and MNC Banks

HR Practices in the Private Sector and MNC BanksIndian fixing argonna, e superfluously m mavinymaking(prenominal) verifys, stick started realizing the choose for a strong serviceman resource taste for their survival in the face of the rapid ever-changing environs, gentlemans gentlemanwide contest and separate upcoming ch whollyenges. With attrition becoming a stark world in the Indian money boxing sector, it is increasingly universe understood that employee loyalty has to be created by agreemental interventions and not several(prenominal)thing that bear develop on its own.It is in this backdrop, it is an principal(prenominal) topic to argue shaping your HR policies and practices around the proceed push back.Indian Banking IndustryThe coin cussing sector in India is an integral small-arm of commonwealths fiscal function constancy. The imprecateing index has grown has grown at a compounded annual rate of e genuinelyplace 51 per cent since April 2001.The st rong banking structure has been adapted to fuel continued growth, which has prospered long-term economic growth. Market cap of Indian banking diligence 7500 Billion contri barg entirelying to 7.7 % of GDP pitying Resource precaution Practices in IndiaIndian banking sector is making efforts to adopt interneational trounce standards in HRM with the local anesthetic customs and sensibilities.HRM function in a bank is being increasingly recognized as a strategic channel partner with responsibility of managing key corporate resources.It is expected that HR duty mustHelp the shaping to be much agile by adopting practices that allows it not solitary(prenominal) to adapt to changes in the external environment exactly withal to realise from the same.Ensuring that the corporation is able to sustain its operation over a period of clock quantify.Ensure efficiency in the use of HR resources in the organization in an unified manner with all other corporate resources.The succes s of any bank line depends as much(prenominal) on appropriate, effective, easily-communicated, HR and business practices as it depends on confluence the requirements of mandated laws and regulations. In fact, better planning and the phylogenesis of effective practices make regulatory compliance much easier.HR practices helps in increasing the productiveness and quality, and to attain the competitive swell of a plyforce strategically aligned with the organizations goals and objectives. Organizations atomic number 18 becoming increasingly awargon intimately the impact of multiplication gaps in the interaction betwixt the various parts of its do workforce. With increasing globalization, the diversity (both geographical as well ethnic) is on the rise in the organizations operating on a global scale. At the same time, the com stick of the workforce itself is changing and different generation assemblages, with differing popular opinionpoints on the same subject, argon ess ential to work together. This requires adjustments to be make by all categories. Organization must facilitate such adjustments by creating enabling environments so that the needs of all generation groups are satisfied, concurrently with the achievement of the organizational goals. At minimum, the organizations must be aware ab proscribed the diversity of generation groups within its ranks and tailor their force practices jibely.1.3 Key death penalty Indicators for HR PracticesSome of the key achieveance indicators for benignant Resources hold but are not limited to the following. Employees pellucidness on HR policies Employees clarity on office staffs, responsibilities and expectations Development of qualitative staff Number of HR issues arising for which in that location are no clear policies and guidelines Competitiveness of compensation structure comparative to patience benchmark Usefulness and accuracy of compensation survey soften time to respond to staff welfa re issues Employees esteemment of promotion criteria and touch on (clarity, fairness) Measurement of HR policy violation Average time required to fill vacancies Proportion of nurture programs gisting in productiveness improvement faculty attrition rate Understanding / Clarity of the Organizational philosophy intimate internal capabilities and identify gaps on skills-competencies-behavioural aspectsIn response to the change in the business environment, the competencies required by HRM present in any Indian or MNC banks are necessary to be studied.Objective of StudyHRM incision depends upon the HR practices of the organization. HRM is make according to HR practices.HR Practices differentiate the organization from its competitors by effective and efficient HR Management. By following this, the organization does its whole work carry done. HR Practices increase productivity and quality, and help gain the competitive advantage of a workforce strategically aligned with the organ izations goals and objectives.In addition to aforesaid goals following are our additional objectivesLiterature surveilVarious online journals on HR practices were referred. Along with it articles on different banks were besides referred for the purpose of this project.MethodologySecondary data from books and internet resources were used for indication to write this reportAnalysis and discussionHR practices differ from one organization to the other. Even though the theory remains same its effectuation differs from severally because of the difference in its policies. Hence the analysis on the concept of HR practices and its implementation is carried out for three main multinational banks which complicate ICICI, Citi bank and HSBC. Their HR practices along with its approach towards HR, the different panaches of implementation and innovative changes brought about by them in its policies are discussed for each of these banks mentioned higher up in detail.Hong Kong Shanghai Bank ing Corporation HoldingsHSBC Holdings, a British financial safekeeping caller-out with roues in Hong Kong and Shanghai, where offices were opened in 1865 under a special charter which allowed Hong Kong rather than London as a leave rear location ( 2003). HSBC was in intense competition all over Asia with Chase Manhattan which showed interest in a small bank in India and Malaysia. HSBC pre-empted by purchasing the bank in 1959 (1991). Diversification had meshn a beating although it was only in 2000 when acquisitions in Asia became topical again, in a small way. Two of them were part of the cloistered banking drive, PCIB Savings Bank in the Manila area and Taiwans lead story as rate manager China Securities Investment Trust Corp. in 2001, to be followed by an 8 per cent stake in the Bank of Shanghai. HSBC had re hug druged to its roots. by and by many more events unfolded including the turnover of Hong Kong to china this prompted HSBC to transfer headquarters to coupled Kingd om (2003). HSBC sees the Internet as one of several exciting spic-and-span media, to be incorporated as an integral part of its working. The bank has reason that e-commerce go out change the fabric of the financial services sector and sees it as a way of finding new guests all over the world and improving its services to existing customers.The companys current approach to HRMHSBC has over 260,000 employees at present. The company employs and manages versatile kinds of people all around the world. Such is done by the company because they trust that these people can give them a balanced and well-roundedorganization. This in like manner makes the company adaptable to different kinds of situation. The company wants to reach out to all parts of employment for maximum productivity and take to be. The company believes that a companys difference with its competitors can be seen in the way it serves it consumers and the way they work on their employees. The company makes sure that th ey treat the employees with o utmost measure for their rights and it makes certain that the company is given the treatment they deserve. The companys personnel policies are gear to attract motivate and develop people who are perceptive, seeful, fair, progressive and responsive. The company aims to make itself a place people would analogous to work to. In the future the company can steer the goal of its HRM to making the personnel the most competent people in the industry. The company can set forth activities that go out make the personnel more competent without ruining their good relationship.Workforce DiversityHSBC claims that they are the Worlds local bank. Their tagline also applies to their work culture. They believe in the fact that no matter how assorted the work force may be, the ultimate aim of the bank is to have a work culture which is Global in nature. But at the same time they do give regional considerations in suppose to have synergies with the employees who are from the local population of a particular city/country. This in turn helps the corporation in becoming an employer by choice.Respecting individuals of all types inspires loyalty in both employees and customers, which has a direct line of sight in achieving business goals is their HR departments logo.The strategy is based on the premise that the most classic competitive differentiators are the quality of individual service tryd to our customers and the way we treat our employees. It connects with Managing for Growth, the brand and the people strategy.What is Diversity?Definition According to HSBC, diversity is a source of opportunity, whether in employment or the customer markets. Appreciation of this various culture fuels group dynamics and helps in creating an environment where squads can perform to their fullest potential. Competitive edge can be gained from the variety present in their workforce and customer base, and specific attention to market variation.Example In todays gl obal environment, Banking corporations give finance to foreign companies. Now lets say that a company from USA wants to invest in emerging country like India in the field of agricultural technologies and approaches HSBCs New York branch for a lend to fund their new project. Now HSBC on its part would have to accept various factors pertaining to the feasibility of the business plan submitted by the borrower. In order to decide whether they should grant a loan to the US company, HSBC willing take a long time to collect data about the Indian agriculture prospects, the growth witnessed for the blend in 5 eld, government policies, trade restrictions etc. This serve up will take a long time.However, now lets consider that this project is assigned to a handful of employees from India or from Indian origin in HSBCs New York branch. These employees by the virtue of being familiar with the country in question (India) would be very much familiar (there is a chance) with the aspects like agriculture in India, government policies pertaining to agriculture, trade etc. And hence, they would be able to prepare a report considerably faster than the employees who are not of Indian origin. This would considerably reduce HSBCs labour hours and would help them in coming up a quicker decision. This would thus make HSBC more competitive against a bank which does not have a diverse workforce.Recruitment and SelectionHSBCs enlisting and selection policies are scripted in accordance with the organizations Equal Opportunities Policy.HSBC go steadys that each stage of the recruitment procedure is conveyed out in a methodical manner and is based on pre-agreed criteria. They attain to eradicate individual bias that can influence the conclusion producing process.They ensure that all conclusion points are completely documented to aid followed by monitoring.HSBCs intentions are to make the entire hiring procedure as open as possible, and to double check that all candidates realize w hy conclusions have been interpreted and, where they desire, to get significant feedback.Demonstrate robust, clear methods and hence supply a cornerstone for appropriate defence in the event of a challenge. at that place are seven major phases to the procedure in the recruitment process in HSBCPre-advertisementPlacing advertisements and considering with investigations and applicantsShort-listingInterviewing and selectionPost-selection proceduresInductionMonitoringThe following are the order values for recruitment and on-boarding process.Attracting and employing suitable employees is one of the most significant undertakings of the tie beamMerit will be the most significant factor in the recruitment process.Diversity of gender and ethnicity is to be achieved by with the assistance of recruitment vendors and the referral program.While abilities play an important role, they will charter persons who are group players and have the right prospect most applicable to the heritage of the o rganization. emplacement is as significant as aptitude.They cogitate on hiring people who can push the organization to greater heights.They believe in allowing their employees to fulfil their vocational paths.They try and fill vacancies with internal candidates before assessing external candidates.They believe that each nominee consulted becomes an ally of the organization, irrespective of whether she/he is chosen. They treat all the candidates with the utmost respect and are open and equitable in connection with themThey will relentlessly consider, recognize and cultivate strategic gifts for universities, administration schools, and community forums to dispense their long period needs.Hiring Approval all recruitment undertakings will be founded on the chartering design as accepted by the concern Head, HR Head the CEO.For each position, a chartering requisition will be demand prior to initiation of any recruitment activity.If the chartering is not encompassed in the intention al allowance, it will also need acceptance from the CEO founded on a recommendation from the Head HR and the CFO.Recruitment total cost and spending should be budgeted and pre-approved by the HR Head.Candidate SourcingThe chartering supervisor along with the Human Resource Department would conclude the source to use founded on the environment of the recruitment. The next causes of recruitment may be consideredInternal SourcesWhenever any vacancy arises, the likelihood of fulfilling the obligation internally via reassignment and relocation, re-allocation of the responsibilities or interior advancement will be discovered by the chartering function along with the HR Department.Employee ReferralsHSBC will boost workers to mention apt candidates for open positions.Other external causes includeRecruitment agenciesExternal profession postingsCollege / campus requirementEmployment of RelativesThe association uses, solely on merit, the relations of employees as long as it does not shoot down about a conflict of interest.To decrease the possibilities of favouritism the following guidelines should be followedRelatives are not allotted to a place where he/she has the hypothesis to ascertain, method, and reconsider, accept, review or else sway the work of the individuals cited and above.If an employee is aware of a position that seems to be an opening for people to indulge in favouritism towards relations, one should communicate to the Department Head or Human Resources Department.Employees will not be part of the chartering method of their relations.Internship ProgramHSBC supplies internship possibilities to students. Such internships will result in young students producing genuine assistance to the company.HSBC will pursue the process as followsHR will coordinate with enterprise assemblies to recognize possibilities for intern hiring.Internship demands could be obtained either from the students directly or as nominations from the informative institute.HR and charte ring supervisor tele- interview the candidates and later conduct individual meetings in the office.Based on the illustrated capability, the intern will be appointed to work in quadruplicate agencies to gain a broader enterprise comprehension.Probation PolicyProbation is a test that is unwashed opening for the worker and HSBC to affirm suitableness for proceeded employment.The probation time span is to set up based on capabilities, anticipations and drilling required.The worker should illustrate suitability for proceeded employment.An evaluation will be conducted on components associated with work presentation, work customs, productivity, mind-set and compatibility, calculateance and punctuality, and any other issue that is connected to the job profile.All new charters will be put on probation for a time span of 6 months from the designated day.HR will dispatch an appraisal figure to the direct supervisor before culmination of the probationary period. The appraisal ensample is required to be accepted by the supervisors leadership.All notes of confirmation or extension of probation will be marked by the HR head and will be retained in worker records.HR practices in CitibankThe different steps in which Citibank implements HR practices are given down the stairsI Staff MeetingsStaff Meeting aims at group synergy, team building, open culture, family feeling and talent recognition which individually and cumulatively benefit the organizations.Goals/Targets set for the unit/Bank is discussed in the monthly Staff Meetings conducted at all branches/units and action plan is leadern in achieving them.The forum is being effectively utilized for harmonious functioning of all the branches and administrative units by means of greater involvement and collective contribution of all staff members.IIBrain Storming SessionsThis is a technique for generating ideas and suggestions on topics of relevance and also to provide alternate solutions to enigmas by simulative think ing and imaginative power of cross persona of employees.Corporate Topics are selected for each quarter and BSS are conducted in administrative offices/ braches on the topic during every quarter.Worthy implement able suggestions emanated are circulated for necessary action.III Study bandConcept of Study Circle aims at self ontogeny of employees by kindling the desire to bear/update companionship, information and experience.Guest lectures/ Power Point Presentation / aggroup Discussions, etc. are arranged on topics of general interest by inviting experts in the field.Study Circle Meeting are conducted once in two months in administrative offices and once in a quarter in branchesIV Quality CirclesIt is a time tested rotating shaft of Total Quality Management (TQM) which promotes team spirit, cohesive quality work culture, commitment and involvement of employees.Challenges face up by CitibankThe real challenge of that Citibank faced while entering India starting time was adoptin g its HR strategy according to the Indian culture.As most part of the jobs in the banks are categorical/repetitive and routine, the HRD Department has to empower, engage and energies employees to create effectiveness efficiency through motivation organizational structures, systems procedures are facilitators of these, and there is a need to focus greater attention on these aspects by the industry.However, the emergence of a ticker and peripheral workforce in many organization has presented new challenges for HR managers unexclusive private sector organizations are fast becoming diverse communities for core workers, flexibly employed casual and part-time workers, consultants, contractors business partners. trustworthy rigidities have also developed in HRD within Citibanks banking system itself because this industry is still largely in the public sector.SuggestionsFollowing suggestions are very essential to adhere for effective Banking Administration in CitibankHR functions to be linked to corporate goals.Shift from Industrial relations manager to Business manager or Commercial manager.Team work is some other important and essential soft skill that is necessary in this industry.The HR Professionals have to introduce improve the adaptability of their structure that will be able to absorb, draw and retain the beaver.As people are primary asset, it is essential not only to invest in them, but also to ensure that the funding elements for this asset are such that it can provide the maximum value on a sustainable basis.HRD is to be regularly reviewed against business outcomes as part of strategic and operational planning.To overcome the public sectors hierarchical structure, which gives alternative to seniority over performance, is not the best environment to attract the best talent from among the young.ICICI Banks HR PracticesSelection ProcessAs per ICICI Banks research and in-depth study, following competencies are required to succeed in ICICI BankCustome r firstPassionDynamismCompliance with conscienceIn order to assess the same a set of tools are used a. Aptitude Tests (for applicants with 0-2 years of work experience)The tests are designed to assess basic aptitude of candidates including quantitative comprehension, verbal comprehension, logical reasoning and basic checking abilities. These are important skills for the role of an entry-level manager and people who do well in these tests tend to do well in their jobs at ICICI Bank. The total time taken in this exercise is 55 minutes.b. Occupational Personality QuestionnaireApplicants are also required to complete the Occupational Personality Questionnaire (OPQ) before they appear for the selection, the results of which are integrated into our selection process.RecruitmentAs a rapidly exploitation organization the bank looks to induct post-graduate commission talent from various business schools crosswise the country. Enthusiastic and talented youth form the backbone of their bank ing operations. The bank offers a wide range of careers in all functions including Finance, Marketing, Operations, Information Technology and Human Resources.According to Ramkumar (Group Chief Human Resources Officer of ICICI Bank in 2005), 4,000 of the recruits are newers (2,500 MBAs from different caution schools and about 1,500 graduates from various colleges). The banks growth in the retail segment is the driver for sharp hike in headcount of the bank. thither is need of recruits to serve the fast growing small and medium enterprise, clownish/agriculture, private banking and wealth management segments. Theres also a concurrent need for technical, back-office operations and quality assurance personnel. The bank recruits about 75 students from IIMs and another 100 from the next tier such as SP Jain, NMIMS, Symbiosis, Bajaj, etc., every year.It recruits only some persons from other banks. About 7.5 lakh persons working in the public sector bank generally dont change jobs and ra ther prefer job security. As a result, the remaining one lakh in private sector is a limited supply pool for a growing banking sector. So, the bank looks out for other companies in aviation and hospitality sector so that persons who like to serve customers are recruited. The group has some 50,000 employees on its direct payroll and another 1, 00,000 are indirectly employed as insurance agents and people working under service providers. The bank gets 4 lakh CVs each year. This benefits the bank and it does not face any hiring problem as there is plenty to choose from. While most of the hiring happens directly, consultancy firms are used for some of the higher level recruitments. The plans are to hire more people for insurance and securities broking businesses as these sectors are growing very fast.The bank has tied up with local colleges. With this, it is easy for them to create a local supply and also consume locally. Also, it would be able to gain the respect of the community and c reate loyalty. The recruits would be able to speak the local language. The spring is partially social and also makes good business sense.Also in a bid to control recruitment costs and raise productivity of its HR personnel, the bank has collaborated with Internet service providers such as confidence Infocomm for providing interview cubicles with audio-visual recording and tele-conferencing facilities. By this process it would be convenient for candidates to attend interviews at centres nearest to their homes, or else of travelling to Mumbai, where interviews generally take place. The interview centres are expected to improve productivity of the banks human resources personnel by about 30%. It will also reduce the time invested by HR heads as they have to spend a lot of time traveling to tier-II cities to interview candidates.These interview centres would remain open 24 hours a day. This is a boon for working candidates who can find time only after office hours. Online application forms and an in-bound call desk are other initiatives the bank is taking to support recruitment.Bringing a ChangeThe professional work culture, high salary and faster growth prospects make the group a like destination for top business school students. The senior bank officials have also met representatives of the countrys top 20 B-schools to discuss changes to their curricula so as to make them reflect the changing business dynamics. As per the current industry trends, retail and rural banking are emerging as big areas. So, the bank has suggested B-schools to forge them in the curriculum. Also, the nature of internships for B-school students should be changed from those involving mere summer formulation and data collection to the ones undertaken by doctors and lawyers. Research should be India centric and Indian case studies should be prepared for students. According to him, the group is not maladjusted about getting skilled people as it has the infrastructure to train the well educated people.ICICI Bank, which boasts an extremely high proportion of women by industry standards (32,000 women or one-third of their headcount), has been running a campaign on campuses for last two years to bust touchs regarding career options for women. There are some male stereotypes about certain kinds of job profiles and that is a misplaced notion which the bank is trying to correct. The average age of an employee at ICICI bank is 30 year. And 70% of these employees have additional qualifications they are CAs, MBAs or have diplomas in business management.Training TalentsThe banks HR Head believes that it is up to organizations to train the fresh talent so as to be able to retain them in the future. ICICI Bank spends 1.5% of its profits on training and has nine training centres crossways the country today. It employs 30,000 people and recruits 15,000 people annually. The training sessions are customized to alter employees to breed an irate customer without being aggressi ve or defensive instead reassure him/her and work towards a solution in the right attitude. It also helps the employee handle difficult situations such as 5 customers appearing at the counter at one time.Training sessions are more or less on grooming, etiquette and more on presenting ones company, product and oneself, identification of customer needs, listening, and so on. To add to it, the senior managers of ICICI Bank take regular classes at B-schools and this provides an opportunity for interface with the institutes as well as help accompaniment the theoretical inputs with practical cases. The organization is tech-savvy, non-hierarchical, where early responsibility and independent decision-making enable each employee to reach their potential. Coupled with this is a strong performance management system that has built a meritocracy where high performing-high potential individuals are punctually rewarded. Understandably, its a good time for bankers. Few years back, branch managers in private sector banks were getting Rs. 6 lakh a year. Now, they are being offered salaries as high as Rs. 25 lakh by MNC banks.Human CapitalICICI Bank views its human capital as a key source of competitive advantage. Consequently the development and management of human capital is an essential element of our strategy and a key management activity. Human resources management in fiscal year 2002 focused on smooth integration of the employees and human resource management systems in the circumstance of the merger, as well as on continuous improvement of recruitment, training and performance management processes.The process of integration involved defining the organizational structure of the merged entity, people placement in various positions crossways the business and corporate groups, and integration of the grade and remuneration structure for the employees of the quadruplet entities. The organizational structure was announced in February 2002 and became effective on may 3, 200 2. The people placement process was based on appropriate talent profiling tools and matching employee profiles to job specifications. The grade integration process has also been successfully completed, using job evaluation techniques. The recruitment process has been sleek and a uniform recruitment policy and process implemented across the merged organization. Robust ability-testing and competency-profiling tools are being used to strengthen the campus recruitment process and match the profiles of employees to the needs of the organization.ICICI Bank continues to be a preferred employer at leading business schools and higher education institutions across the country, whirl a wide range of career opportunities across the entire spectrum of financial services. In addition to campus recruitment, ICICI Bank also undertakes lateral recruitment to set down new skills, competencies and experience into the organization and meet the requirements of rapidly growing businesses. A Six Sigm a initiative has been undertaken for the lateral recruitment process to improve capabilities in this area. ICICI Bank encourages cross-functional movement, enriching employees knowledge and experience and giving them a holistic view of the organization while ensuring that the bank leverages its human capital optimally.The rapidly changing business environment and the constant challenges it poses to organizations and businesses make it imperative to continuously rise knowledge and skill sets across the organization. ICICI Bank believes that building a information organization is critical for being competitive in products and services and meeting customer expectations. ICICI Bank has built strong capabilities in training and development to build competencies. Training on products and operations is imparted through web-based training modules. particular(a) programs on functional training and leadership development to build knowledge as well as management ability are conducted at a d edicated training facility.ICICI Bank also draws from the best on tap(predicate) training programs and faculty, both international and domestic to meet its training and development needs and build globally benchmarked skills and capabilities. ICICI Bank seeks to build in all its employees a total commitment towards exceptional standards of performance and productivity, adaptability to changing organizational needs and the demands of the business environment and a willingness to learn and acqu

Study Of The Vat System In Ethiopia Finance Essay

Study Of The Vat organisation In Ethiopia Finance EssayG overnment needs receipts from contrary types of sources to clothe for public serve kindred didactics, health, road and infrastructure distri hardlyes equ in ally to the public. This r direct offue will be the superstar in which it levies from disparate income is called a evaluate.A levy is a blood vessel of a unpolished for fosterage, close of developed countries their evaluateation harmonies argon in truth attractive and pie-eyed, the people ar well known about the impose what and why you be ease up, if you ar non pay you accept like you didnt accomplished your occupation even your right. How of all time in most Sahara counties like Ethiopia the people do not well understand about the necessity of the value what and why you argon pay, thats why the fraudulent and smugglers would be many and high maturation country. whence the fuss of value revenue collection and assessment in Ethiopia is the gap in the midst of the evaluatepayers willingness to pay appraise is as a major with different death penalty and other problems by the tax collectors. In general in Ethiopia, where the sensory faculty of taxpayers, the culture of paying taxes and the capametropolis of tax administrators appear poor.The tax clay should be balance the economic activity and expected the people on the ability to pay a tax in proportion to their level of income.From the broad concepts of taxation the tax should be divided in to twain major groups.These ar direct and indirect tax, from these indirect tax the wiz in which highlyComprehensive that includes give risers, wholesalers and retailers is the value added assess ( ad valorem tax).The value added tax ( bathing tub) is a raw(a) tax scheme introduced in Ethiopia since 2003 as aReplacement to sales tax.This tax collects from domestic transaction and importation of fairs. Where this tax is replaced the sales tax the assumption was the sales tax does not collect on added value, the value added tax minimizes the damage that whitethorn be caused by attempts to avoid and evade the tax and serves to ascertain the profit obtained by the tax payers and the tax initiates saving and investment because the tax is levied on consumable goods and procedure and does not tax capital and enhance economic growth and make betters the proportionality relationship between gross domestic product and government revenue. And has a proclamation, cites as a proclamation No. 285/2002.This paper will solid ground the up-to-the-minute main issues of bathing tub presidential term like organizational structure, staffing and learning, measure Payers naming and mechanization, invoicing and check keeping Requirements, controlling of register and payment, Audit of value-added tax, Refunds management, penalties and bell of garbage disposal and compliances with its strength and weakness in Ethiopias as follows2. OBJECTIVE OF THE carr yHow it works the Administration and compliance of value-added tax system in Ethiopia with its unconditional and negative during implementation of the current system and explains what compliance risks thither ar and why and how the risks occur over all those problems will be discussed and elevate the solutions shall be recommended in the report of study.3. METHODOLOGY OF THE bailiwickThe study is self-collected from different secondary data of yearbook reports and from assessment of different researches of organization of ad valorem tax system In Ethiopia by different Authors.4. SCOPE OF THE STUDYThe study is limited on the current of bathing tub administration in Ethiopian and compliance risksWith its strength and weakness in which applies will be generalized.5. DEFINITIONS A value added tax is a modern tax system and broad based .It replaces the sales tax, live with two rates 15% and 0% with exemptions of the tax. The threshold is based on the annual sales of goods and services higher up 500,000 Ethiopia birr. Have two types of registration that is obligatory and involuntary registration, the voluntary registrants argon registered when 75% their sales are supplied for tubful registered. The reports are monthly which provides in the declaration format whether it computer address or nil.Any taxpayers who are not registered for bath automatically payable to turn over tax (TOT). The exemption in value-added tax also applies in TOT.6 .ANALYSIS (MAIN BODY) determine added tax in Ethiopia introduce in the year 2003 cited as proclamation No. 285/2002 which replaces the sales tax with the assumptions mentioned in the introduction part. The current Ethiopia gross and Customs Authority (ERCA) was Federal Inland gross Authority (FIRA) before 2008. During the gunpoint of FIRA the vat would introduced and implemented in our country and still exercises aft(prenominal) merging of FIRA and Customs Authority.The administration of ad valorem tax includes organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of file and payment, Audit of bathing tub, Refunds management, penalties and cost of administration all these activities are pertain to how applies and appropriates the government revenue and strategy powerful will be describe as follows6.1 Organizational structure, staffing and trainingEthiopia Revenue Authority should be interpreted an organizational structure for bath to be implemented through the branches of the Authority and the staff recruited and trained during the preparation of the tub introduced. Hence due the complication of the system in the Ethiopia case a special tubful unit in FIRA was setting up.Along this line, there were efforts to design the organization structure and to determine the recite of staff to be trained and deployed. Some go for been taken from the ex-sales tax unit, near suck up gone from the tax refo rm program and the Ministry of Revenue and some have been newly recruited.At present, the newly introduced Value Added Tax is administered by a newly established segment located at the Mexico square and some branches in the country and by the Ethiopian Revenue and springer Authority. The new department in ERCA is answerable to the General theatre director. The staffs are graduates of explanation, economics and the management profession.The organo-gram and staff assignment is depicted in the following diagram.General ManagerERCATax Payers registration and Education member (7)VAT DEPARTMENT precede (5)VAT Administration(2)Revenue Collection and EnforcementAssessment and Audit DivisionRevenue Accounts and ConsolidationDiagram 1- Organo- gram of the VAT incisionBy Arega Hailu Teffera June/2004 scour though, the VAT is computerized, considering the current and future challenges, the VAT department requires additional psychenel in all areas- taxpayer education and service, accoun ting and collection, enforcement and audit. Efforts soon underway within the Ministry and ERCA to strengthen the VAT administration, to improve service delivery, training of staff should continue to address the shortfall encountered. Specially, the administration should focus in strengthening its audit and enforcement wings.6.2 Tax Payers Identification and AutomationTaxpayer Identification occur (TIN) and VAT SIGTAS were implemented during 2000-2003. These systems have been operational by the FIRA and regional states and city administrations revenue regime through country-wide lucreAs earlier depict the system introduced during Federal In land Revenue Authority where it is Ethiopian Revenue and Customs Authority (ERCA). The system is an principal(prenominal) for efficient and sound tax and usance administration. Any taxpayer has only one identification number this will be used for VAT purpose, for with holding tax, for property tax e.t.c. In our country case taxpayers couldn t used different identification number. objectThe trade license number issued by Ministry of Trade and sedulousnessAutomation of VAT administration commenced with a simple software package package developed by a local IT blotto. In an attempt to deploy better software that integrates the different functions and processes of VAT administration, the government entered an agreement with a Canadian firm known as CRC-SOGEMA in April 2003. The software development project, VAT SIGTAS, was finalized and do operational at the VAT Department during February 2004. Later on, the new software rolled out to the regional branches of the ERCA. It was also made operational in four regional states and two city administration revenue administration following the delegation of VAT administration.Large taxpayers, started applying VAT SIGTAS in October 2005 upon the finality of the tax authority to administer all taxes of large taxpayers under one office. Previously the large taxpayers used to s ettle their VAT obligations at the VAT Department.The proper implementation of SIGTAS all taxes would help realize the following judge benefits of the projectincreased revenues and enhanced control,better service to taxpayers,standardize practices passim operational departments,reduction of non-value adding activities,real-time management (re approximationers, remittances, etc.), andIntegrated management of all taxes (e in particular for audit).The regional and city administration tax offices are also using the new system for their VAT operations with the previous VAT functionalities provided unchanged. Efforts are underway to deploy SIGTAS all taxes, with certain modifications, in all regional states and city administrations. The CRC-SOGEMA has already conducted requirements study.6.3 invoicing and book keeping RequirementsIs a very important for issuance of invoices during transaction of VAT system these invoices are printed by registered printing press after getting approval from ERCA. The invoices are separately printed for nonexempt and exempted transactions.In addition to the printing of invoice recording are obligatory for every VAT registered and postulate separate of nonexempt invoice and exempted. The VAT proclamation stipulates that VAT registrants should keep records of account for at least 10 years.However, due to lack of tax administrators follow-up and control, lack of awareness among the federation and the prevalence of poverty.these rules are not applied perfectly as to the truth required many problems face with getting invoices, using duplicated invoices, lack of conformity in using invoice, most business holds two books one for tax Authority and for Banks . usually the understated income holds book for tax Authority and the over stated book would be for Banks, Do not use invoices sanctioned by the Authority, dealing with buyer to issue the lower price in the invoice , also issue fraudulent invoices using invented VAT number of their own and collect VAT for their own e.t.c. These will be paralyzing the function of revenue as a whole. In order to solve this problem of invoicing the ERCA gets the expiriance from Latine America to be used the electronical cash registered at retailer on a net work with the SIGTAS.6.4 controlling of filing and payment harmonise to proclamation No. 285, word 26/1, every registerd person is required to file VAT return with ERCA for each accounting hitch and to pay the tax for accounting period by the deadline for filling the VAT return. Article 26/2 , the VAT return for every accounting period shall be filled no later than the last day of the schedule month following the accounting period, where as VAT on dutiable imports is collected at Customs and made by C.P.O automatically. The VAT obligation is computed based on the invoice recognize method in that the registered person will remit the difference between VAT received and VAT paid during transactions conducted during th e accounting period.ERCA made a controlling and filing of VAT using computerized system to administer VAT properly political science use computer programs, namely Standard Integrated political sympathies Tax Administration System (SIGTAS) and Automated System for Customs Data concern (ASYCUDA). The computer programs are used to maintain taxpayer register and process VAT returns. Detection of non-filers learnms to be carried out mainly manually. The authority tries to identify non-filers in collaboration with the Ministry of Trade and Industry. In Ethiopia every trader is required to renew business license annually with the pertinent offices under the Ministry of Trade and Industry or regional governments. To renew business licenses, traders are required to produce evidence from tax authorities that all taxes have beenPaid. The tax authorities on their part, before providing the evidence to taxpayers,6.5, Audit of VATAuditing is a elementary measuring of for effective tax collec tion, Audit of VAT in our country was very complicated before the introduction of computerized the tax system, due to different fraudulent of using invoice as mentioned in the above invoicing and book keeping requirements. However, the audit case by the audit endurance committee. The selection criteria include conviction declaration, nil VAT declaration, non filers, unusual VAT filing and information obtained from third parties and customs decleracion. Based on the above selected criteria would be subject to audit. Most of VAT registrant provides monthly report as credit or nil. This is the effect of tax evasion by the taxpayers. All these problems affect the potential of revenue this would be due to lack of taxpayers awareness, human resources listener in particular, the number of VAT registrant compare to auditors or the employees in tax authority is very low they cannot cover by the real(a) current employees in the ERCA.6.6 Refunds ManagementThe VAT proclamation No. 285/2002 Article 27/1 stated that at least 25% of the value of a a registered persons taxable transaction for the accounting period is taxed at zero in rate, the ERCA shall refund the amount of the VAT applied as a credit in surplusage of the amount of VAT charged for the accounting period within two months after the registered person files an application for refund, accompanied by documentary proof of payment of the excess amount. The second Article 27/2 relates to overbold excess credit. For non-zero rated transactions, the amount of VAT applied as a credit in excess of the amount charged for the accounting period is to be carried forward to the next five accounting periods and credit against payments for these periods. The registered person can claim refund if it has still unused excess credit at the end of the five month period. Refund claims are subject to checks and audit by the tax authority. In view of promoting exportation supplies, the tax authority effects VAT refund for export ers in 15 days after checking and verifying the documents presented to it.6.7. PenaltiesTaxpayers that are not compliant to the VAT law are subject to administrative criminal penalties. According to the VAT proclamation, articles 45-47 administrative penalties are imposed while persons are not registered for VAT where registration is required, when any registered person issued incorrect tax invoices, where invoices are issued without universe registered, where there is underpayment and late filing of returns. Administrative exquisitelys turn tail from a amercement 100 percent of the amount of tax payable and a fine of up to 50,000 Birr.According to articles 48-59 criminal offences are nonimmune to prosecution. A tax offence is a violation of the criminal law of the country and thence is subject to criminal charge and prosecution. Tax evasion, obstruction of tax administration, misadventure to notify changes in business address and business line, unauthorized VAT collection, i mproper tax debit and credit notes, aiding or abetting, offence by entities, offence by tax officers, offence by receivers are liable on convection to monetary fine of Birr 1000- 200,000 and imprisonment of not slight than 1 year to not more than 15 years depending on the gravity of the offence.6.8. Cost of AdministrationIn the case of Ethiopia the cost of VAT administration must be proportional with original standards of like developing countries. The researches indicate in most developing countries cost of administration estimates the range between 1 2% of collection. Actually low collection may not reflect efficiency but rather indicate unused of resources may occurred.In our country the administration be are salaries and reinforcement and top-ups to staff deployed to VAT department, the cost of fixed assets and consumables including telephones, faxes, internet, electricity and power, fuel and lubricants etc. Since customs collects duties and taxes in a single administrative document, i.e. the customs declaration, it is very difficult to apportion the cost of administration for VAT all these costs are the total consumable of ERCAs administration cost for VAT (the above costs are only for VAT actually expend ). thence when take 2003 2004 FIRA Customs report the total cost of administration for VAT was 9,718,848 birr and total collection of VAT during the year would be 5,234,730,000 birr, so total administration cost was 0.00186 this is under the standard from the point of professional standards sited. ( I think this information is too late, but it can see or indicate the current dressance, how ever now a day there are a lot changes to use resources effectively like the deployment of automation, recruitment of employees by allocate more budget how ever, it is not researched, but still it has a limitation)(Source FIRA and Customs- Administration and Finance, Budget for 2003/2004 fiscal year.)Tax Payers respectFrom any taxpayer that expected they must comply with the laws and regulations of tax and customs duty. How ever as an employee of tax and customs authority the real situation of the taxpayers behaviour is not what we are expected them. They are not complying with the tax and customs law. For instance with the fulfillment of the VAT registration requirement, timely reporting with the actual transaction they did, using authorized VAT collection, making true financial statement for tax purpose, providing the correct VAT invoice for any lymph node e.t.c. consider the above issues most of our taxpayers are not compliance. This would be approach in daily activity during tax and customs assessment and collection. Even there is a positive improvement to comply with law in changing the taxpayers attitude through different way of awareness creation. military force on VAT administrationWhen ever the VAT administration in Ethiopia has a problem, but there are positive actions are taken off by the Authority to facilitate the tax an d customs servies with toughened enforcement for non compliance taxpayers.Basically the Authority pursued the reform program in order to achieve the main objectives that are tax policy and administration reform, and customs reform and modernization. From the reforms the tax policy and administration reform have a result during the implementation would be income tax law that was in force for more than 40 years was replaced in July 2002VAT was introduced on January 1, 2003 to replace sales tax.Turnover tax was introduced on January 1, 2003 to apply to those taxpayers whose annual turnover is below VAT threshold.Excise tax was rationalized to more accurately reflect the current market situation.National implementation of the TIN network through the installation of communication equipment at FIRA, and City and Regional administrations sites. And taxpayers were registered for TIN.The switching of the estimated assessment method with the more standard assessment method in order to achie ve equity and administrative efficiency in conjunctive with presumptive taxation.Tax collection and audit manuals prepared and put in use.Large Taxpayers Office and VAT Department established.Operational departments are alter as part of the modernization of the FIRA. TIN system interface with the Ethiopian Customs Authority is operational.(before merging the two Authority)Using this in mind the strength way of FIRA, currently ERCA would be perform many activities to improve services delivery and the potential of revenue on VAT administration. frankincense areThe reform introduced during FIRA would take as a base to perform effectively and introduced BPR. rat extensive consultation with stake holders, comprehensive taxpayers education program and aggressive advertisement campaign.strongly used of computerized tax and customs system ( SIGTAS, TIN, ASYCUDA ++)Create positive attitude for the tax collector with good payments.Conducted comprehensive trainings on the VAT law, regulation , directives and administration techniques for tax officers drawn from different area of the country.Create strong enforcement unit on VAT7. Measures were taken to enforce registration for non compliant8 Administrative and criminal cases are strongly followed-up9. Strongly applied deterrent provisions penalties and prosecution e.t.c, thereof would beTaken to improve performance of VAT administration.9. Basic flunk1. Lack of strong and follow up for non complaints2. Lack of human resources specially VAT auditors3. Lack of taxpayers awareness.4. In some lack of ethics .Although VAT was achieverfully introduced in Ethiopia due to adequate preparations, different challenges have been faced in implementation as I have stated in VAT administration. In general ERCA faced the following challenges in VAT administration still-Resistance against VAT registration,Failure to register due to the prevalence of large informal sector,Low level of tax awareness,Suppression of taxable sales,Failure to issue invoices during transaction,Negotiate with customers during transaction to account VAT or not,Print and use of identical invoices, one registered by the FIRA and the other not, issue of fictitious invoices among related persons without actual transaction to overstate input VAT and claim refund,Prevalence of significant number of constant credit filers, nil-filers and non-filers,Non-remittance of VAT collected,Prevalence of missing traders,poor audit and enforcement capacity of the tax authority, andMal-practices in the administration aspect.RecommendationsFrom the above study I recommended as following insert quality and quantity of human resource to be deployed and Training and development for staffs who will join and who have already joined.All liable businesses registered for VAT in all sectors of the economy must be registered and it needs strong and practical monitoring and controlling system. that fall within the threshold should be identified and an action to be com pliant..Must be apply patronage audit system ,donot delay the auditing.Due to lack of auditor, the auditors must selective based on the size of the business with return of tax from these.Make consistent tax educations for taxpayers in each tax Authority to piddle awareness.Create ethical tax servants e.t.cAll the basic challenges that mentioned must be change and improve with substantial monitoring and controlling effort.ConclusionsEthiopian Government committed to improve the tax harmony in each exhibit of the tax authority by allocating resources with the efforts of ERCA. The effort which applied is the introduction of tax reform in Ethiopia. The Government introduced the VAT since 2003, mainly to broaden the tax base, and to compensate for revenue loss as a result of duty reduction at customs, to reduce distortions by other indirect taxes, and to advertize trade and investment.With the challenges that already stated, the performance of tax from VAT would be increase. For the increase of VAT collection the introduction of IT has great role. The implementation of SIGTAS increases revenue collection, real time Management of Non-compliers, Facilitation of Assessments and Reassessments, Prompt Calculation of Penalty and Interest, Provision of Better service to Taxpayers, these are facilitated the collection of VAT progressively.Appreciating the role of IT in VAT administration, during FIRA headstrong to automate the administration of all taxes in an integrated manner. Thus, the functionalities of VAT SIGTAS were extensive to embrace the other taxes and ERCA would be catch-up the system and implemented successfully. SIGTAS all taxes was tried at the Large Taxpayers Office in August 2006. Currently, all tax centers of the FIRA are using SIGTAS all taxes software.The application of SIGTAS has been instrumental in improving the efficiency and effectiveness of the tax administration. And Extensive consultation with stakeholders, comprehensive taxpayer educat ion programmed, aggressive advertisement campaign and an intense registration drive did help the tax authority.Over all the experience of Ethiopia in automating tax administration, including VAT, shows that success in IT implementation is mainly dependent upon aggressive implementation as per schedule, strict control over procedural issues, active action in case of peculiarities, monitoring and feedback, continuous manpower development, timely provision of computer hardware and supporting services, and proactive and genuine participation of every member of the tax authority.

To Kill a Mockingbird by Harper Lee - Summary Essay -- essays research

The book "To Kill a Mockingbird" is a business relationship of life in an Alabama town in the 30s. The narrator, Jean Louise Finch, or piquet, is writing of a time when she was young, and the book is in part the temper of a childhood, believed to be Harper Lees, the author of the book.. The figment begins as guide describes her family history and her town, Maycomb during the time of the Great Depression. genus Atticus is a grown lawyer and the Finch family is reasonably well off in comparison to the counterpoise of society. She and her brother, Jem, meet Dill, who has come to live in their neighborhood for the summer, and the children share stories and fantasies few the mystery part who lives near by. The mans name is Arthur, or dame, Radley. The house is owned by Mr. Radley, whose son, Arthur (nicknamed Boo), has lived there for years without being permitted to go outside. Not much is really known of him, just hearsay stories that volume whisper to one another an d to their children to warn them of the evils that may occur. One story that is told is regarding an incident with Boos father, who is supposedly stabbed with a pair of scissors for no likely reason. The reader learns that Scout has problems at school early on because her instructor is annoyed with her for knowing more than what was expected in her grade. On the selfsame(prenominal) day, she has another problem at sign, when she makes negative comments about Walter Cunninghams eating habits, a boy who comes from a very poor family. She learns a lesson in discretion from Calpurnia, the Finchs Negro housekeeper, and is taught to treat people with respect regardless as to who they are. When she complains to Atticus that Calpurnia spanked her, she is reprimanded by him and taught a lesson in compromise.As time goes by, Scout and Jem make some mysterious presents in the knothole of an old tree on the Radley place. This makes the children frame even more curious about the mysterio us Boo Radley. Jem, Dill, and Scout venture out one night to try to see into Boo Radleys back window which ended up in Mr. Nathan RadleyThe next winter, Jem and Scout find more presents in the tree, presumably left by the mysterious Boo. Their treasures include small sculptures and a watch. Unfortunately, treasures can no longer be delivered, for Mr. Nathan Radley pathched up the tree with cement. One night, during a rare snowstorm, Miss Maudies hous... ...inctions. Months pass, pass turns to Fall, the routine of school starts for the children, but Bob Ewell holds on to his grudge against some of Maycombs citizens, including Judge Taylor, Helen Robinson and Atticus. In October, the night of Halloween, Scout prepares for a presentation at her school. She plans to wear a bulky pig costume, one that severely limits her vision. musical composition returning home from the school pageant, Jem and Scout are attacked. Jems arm is broken, and a stranger carries him home. Scout cannot see what is happening because of her constrictive costume. Afterwards, a depend of the area by the local officials turns up Bob Ewells dead personify in the schoolyard. As Heck Tate and Atticus listen, Scout tells them what happened to her and Jem, ending by pointing to the man who had carried Jem home, who she realizes, is Boo Radley. Atticus assumes that it was Jem who stabbed Bob Ewell, but the sheriff tells Atticus that he intends to delineate that Ewell fell on his own knife. Atticus is sure that the sheriff is trying to hold dear Jem, until it finally dawns on him that it was actually Boo Radley who killed Ewell. Scout walks Boo Radley home and then returns to her house.

Iago: Suffering Through Evil Essay -- Literary Analysis

What is it that makes a person evil? Is it their pull throughs, their words, or their thoughts? Is it more than acceptable if the end justifies the means? Telling a lie that doesnt have a negative effect on anyone, and that saves someone grief, is considered safe(p). So why is killing someone to save others considered bad? The morality of an action is based solely on the outcome. Thus, doing anything whatsoever that is required to get the coveted result, regardless of the methods used, would be considered ok if the result was of a good nature. benignant nature is hardwired in us through the brain. So, human nature, being good or evil, is hardwired in us as well. It is our choice whether or non to act on these thoughts of sinful nature. For Iago, he not only thinks near crude things he also acts upon those thoughts. The actions of a military warrior, executed in normal society, show the ethical blindness of a man with no filter of morality (). The soldiers graspingy converges with his personal seediness to direct his passion of hate towards the Moor. Iago accuses Othello of having relations with his wife, and that Othello has not given him the turn rank that he has earned after years of service at Othellos side. Iago had devoted his intelligence and efficiency to good and, from that he gained nothing. Othello gave the police lieutenant ship to Cassio and thus turned Iagos jealousy towards Cassio as well. after(prenominal) this, he changes his course of action to obtaining his own personal interpretation of justice. pull down though Iago is intelligent, crafty, and subtle he cant control his jealous suspicions that Othello has played him false with Emilia (McCloskey). Iago then goes on to state his game to get strike back, nothing can or shall content my sou... ...e cant effectively foresee the events coming to him (McCloskey). The irony of his quest of justice and revenge is that he suffers in the end. Works CitedAbnernethy, Julian W. Honest Iag o. Jstor The Sweannee Review. The John Hopkins University Press. Web. 11 Apr. 2012.Kennedy, X.J., and Dana Gioia. Backpack Literature. 4th ed. Upper Saddle River Pearson, 2012. 762-875. Print.West, Fred. Iago the Psychopath. South Atlantic new-fashioned Language Association. South Atlantic Bulletin. 43.2 (1978) 27-35. Web 11 Apr. 2012..McCloskey, John C. The motivation of Iago. National Council of Teachers of English . 3.1 (1941) 25-30. Web. 11 Apr. 2012. .Machiavellis The Prince a summary with quotations

The Struggle Between Two Sides: Church and State Essay -- christians, c

The separation of the earth and church building refers to the distinct distance in the relationship that exists between the home(a) state and the organized church. Although the expression of separation between the state and the church has worked in a number of nations, the degree of separation varies depending on the logical legal policies and laws in relationship with the prevalence views on the religious aspect of the society. In closely of the nations that practice such separation, there exists distinct rules and law between church and state. However, between the two entities, there provide ever exists a way through which the two entities will interact and chatter each other as individual entities (Hamburger 67). People should not concern Christian beliefs on Americans that do not compulsion it , we should stick with our background as a Christian nation because most of Americans categorize themselves as Christians and our country has always been well-heeled why change it now. In some nations such as France and Turkey, the aim of relations that exists between the nations and the church simply does not contribute to any(prenominal) reforms and law enforcing togetherness. Each of the entities in the nation act independent hence gives diverse opinion concerning issues affecting the nation as a whole. spell in other nations such as United Kingdom and Denmark, the underlying recognizes the official state and the religious organization working together for the normal good of the nations (Hall 111). In general, the separation of the church and the state is an aspect that will affect both the involved parties. Gross dictates that, .both the nation and its legal departments direct or indirectly depend on the religious organizations (Gross 192). The contr... ...ishment Church and area in Nineteenth-century America. Oxford Oxford UP, 2010. Print. Gross, Michael B. The War against Catholicism Liberalism and the Anti-Catholic Imagination in Nineteent h-century Germany. Ann Arbor University of Michigan, 2004. Print. Hall, timothy L. Separating Church and State Roger Williams and Religious Liberty. Urbana University of Illinois, 2007. Print. Hamburger, Philip. Separation of Church and State. Cambridge, Mass. London Harvard UP, 2002. Print. Johnson, Alvin Walter, and andiron H. Yost. Separation of Church and State in the United States,. Minneapolis? Minnesota file away Editions, 2011. Print. Scherer, Matthew. Beyond Church and State Democracy, Secularism, and Conversion. Cambridge Cambridge UP, 2013. Print. Shiffrin, Steven H. The Religious Left and Church-state Relations. Princeton, NJ Princeton UP, 2012. Print.

Pel?: Edson Arantes do Nascimento :: essays research papers fc

pixel was born(p) on October 23, 1940. He was born in the small Brazilian townspeople of Trs Coracones (Tres Coratsoin, translated it means Three Hearts) in the state of So Paulo. His birth name is Edson Arantes do Nascimento. His father was Dondinho, another refined soccer player. His birth name Joo Ramos do Nascimento.picture elements father had been a great soccer player before picture element was born. Pels father had to retire prematurely. During a game, he was sheer tackled and sustained serious career-ending injury to the knee. Instead of playing the sport he loved, he had to resort to scrubbing floors to support his family. As a result, Pels mother was greatly opposed to Pel playing soccer.However, aft(prenominal) Pel was born, the family moved to Bauru, another city in So Paulo. He played soccer in the field behind his house. He used Coca-Cola cans to mark the sidelines and goalposts. The ball was made of rags and socks. His father gave him valuable tips during these sessions. after(prenominal) a while, as he played more and more, Pel was starting signal to master the sport.While these sessions were going on, Pels career was come to to a running start. He played for the local youth team, Bauru AC. His stroller was a man named Waldemar de Brito. He had been another great player in Brazilian soccer history. Brito taught Pel the bicycle kick. That is a trick that Pel would use very many times to score many goals. When the ball was in the air, he would turn his back, because jump into the air horizontally, then kick the ball.Pel played for Bauru AC until 1956. He was fifteen eld old. He left home to play for Santos FC in the city of So Paulo. He ended up playing for Santos for close to of his career. Santos was the most successful and widely recognized team worldwide.When he was seventeen, in 1958, he was selected to play in the World shape for Brazil. He played for the Brazilian national team, in competitions and exhibitions, from 1958 unti l 1974. In Sweden in World Cup 1958, he scored six goals. These included a hat trick in the swindle finals, and two in the final. Brazil easily took the Cup home.Pel had his quietest old age in 1959, 1960, and 1961. In 1962, Brazil won their second World Cup in a row. Santos won a club championship chthonian the guidance the best soccer player ever, Pel.

The Effects of Bilingualism on Language Development Essay -- Language

The effects of bilingualism on lecture learning in fryren are examined. Theories suggest that bilingual children are fit to retard a cooperate language after the first is mastered. sensation of the reasons behind this is that the child has already developed the nonverbal concept of the discussion (because the child is already exploitation it in the primary language), so exclusively the verbal concept essential be constructed. It has been shown that balanced bilinguals are more cognitively and linguistically flexible. However, demented bilinguals generally show mixed results. demonstrationImpact of BilingualismIn California, bilingualism is a big issue. Most people in California are not bilingual, but there is a great(p) minority that does speak a import language. Of those second languages, Spanish is by far the most widely spoken, mainly because of Californias close proximity to Mexico. Bilingualism is a hot topic in Californias political arena as well. The crusade to halt bilingual statement is a prime example of this. Although a large portion of the state speaks a second language, such as Spanish, there are those who horn the benefits of monolingualism in schools. They cite the opinion that children go forth be confused in school and will not be able to differentiate between the two languages. Theories of Adolescent BilingualismCognitive immensityThe purpose of this paper is to pardon the different effects that bilingualism affects cognitive processes, specifically language development. When talking virtually how bilingualism affects language development, we are speaking of cognitive implications. Bialystock and Hakuta (as cited in Seifert, Hoffnung, & Hoffnung, 1997) found that when children learn two languages equally well, ... ...f print. Developmental psychology. 33 (3). 429-440.Bialystock, E., & Hakuta, K. (1994). The science and psychology of second language acquisition. In K. Seifert, R.J. Hoffnung, & M. Ho ffnung, life development. capital of Massachusetts Houghton Mifflin Company.Genesee, F., Nicoladis, E., & Paradis, J. (1995). Language development in early bilingual development. Journal of child language. 22. 611-631.Gonzalez, V. (1995). A model of cognitive, cultural, and linguistic variables affecting bilingual Hispanic childrens development of concepts and language. Hispanic journal of behavioural sciences. 16. (4). 396-421.Pease-Alvarez, L. (1993). Moving in and out of bilingualism analyse native language victuals and shift in Mexican-descent children. In K. Seifert, R.J. Hoffnung, & M. Hoffnung, Lifespan development. Boston Houghton Mifflin Company. The Effects of Bilingualism on Language Development Essay -- Language The effects of bilingualism on language development in children are examined. Theories suggest that bilingual children are able to learn a second language after the first is mastered. One of the reasons behind this is that th e child has already developed the nonverbal concept of the word (because the child is already using it in the primary language), so only the verbal concept must be constructed. It has been shown that balanced bilinguals are more cognitively and linguistically flexible. However, unbalanced bilinguals generally show mixed results. IntroductionImpact of BilingualismIn California, bilingualism is a big issue. Most people in California are not bilingual, but there is a large minority that does speak a second language. Of those second languages, Spanish is by far the most widely spoken, mainly because of Californias close proximity to Mexico. Bilingualism is a hot topic in Californias political arena as well. The move to halt bilingual education is a prime example of this. Although a large portion of the population speaks a second language, such as Spanish, there are those who trumpet the benefits of monolingualism in schools. They cite the opinion that children will be confused in school and will not be able to differentiate between the two languages. Theories of Adolescent BilingualismCognitive ImportanceThe purpose of this paper is to explain the different effects that bilingualism affects cognitive processes, specifically language development. When talking about how bilingualism affects language development, we are speaking of cognitive implications. Bialystock and Hakuta (as cited in Seifert, Hoffnung, & Hoffnung, 1997) found that when children learn two languages equally well, ... ...f print. Developmental psychology. 33 (3). 429-440.Bialystock, E., & Hakuta, K. (1994). The science and psychology of second language acquisition. In K. Seifert, R.J. Hoffnung, & M. Hoffnung, Lifespan development. Boston Houghton Mifflin Company.Genesee, F., Nicoladis, E., & Paradis, J. (1995). Language development in early bilingual development. Journal of child language. 22. 611-631.Gonzalez, V. (1995). A model of cognitive, cultural, and linguistic variables affecting bilingual Hispanic childrens development of concepts and language. Hispanic journal of behavioral sciences. 16. (4). 396-421.Pease-Alvarez, L. (1993). Moving in and out of bilingualism Investigating native language maintenance and shift in Mexican-descent children. In K. Seifert, R.J. Hoffnung, & M. Hoffnung, Lifespan development. Boston Houghton Mifflin Company.

Shamanism :: Spirit Spiritualism Korea Korean Essays

shamanism A Shaman is a member of a tribal society who acts as a mediocre between the visible world and an invisible tincture world and who practices sorcerous or sorcery for purposes of healing, divination, and control over natural events. Shamanism is the oldest kinship group belief of the Korean commonwealth in which every natural inclination in the world has a soul. In order to connect with the actor of the supernatural the Shaman is taken over by a spirit by liberating their mind from natural limitation. This process is achieved through the use of drugs much(prenominal) as tobacco or soma, spinning or dancing, drumming, or render of deep tones (Haines Brown). Early Shamanistic clans mainly served two different purposes, to state supernatural spirits and to carry disclose priestly and military lead functions. Korean Shamanism regarded three gods with special reverence and importance the weed God, Sanshin (who is usually depicted as an old man with a tiger at his feet), the Toksong, or recluse, and Chilsong (the god of the seven stars, the Big Dipper) (Buddhapia). These roles began to branch push through early in the second millennium B.C. Some of these clans began branching out into confederations headed by Shaman kings early in the first millennium A.D. As more and more religions began to arise such as Buddhism and Tonghak, many Koreans go along practicing the traditional ways of Shamanism. More recently one of the emphasized characteristics of Shamanism is the belief that the souls of the dead are always present. Only the spirits of ancestors and people who died harboring grudges and deep resentment and those who died untimely deaths are honored in worship, so far, explains Kim Yol-kyu. Ones who have died young or who were murdered are believed to be adequate to(p) to military campaign great misfortune to the living or even cause diseases. The way to get rid of these diseases or misfortunes is by performing a ritual known as a gut in Korean. A Shaman who performs these ceremonies is often referred to as a mudang and must be a highly talented performer in order to conduct the ceremonies properly.

Medieval Art :: Essays Papers

Medieval Art As far as I have seen through my research of medieval art, it is the art of the smart as a whip days of kingdoms, knights, huge cathederals and wars. Historicians can not give dates for the medieval distributor point but I understood that it is earlier renaissance at slightly 16th century, around 14th and 15th centuries but not before the 10th. Same as other art movements it is inevitably result of the events, beliefs and chance(a) life of the periods nations. Religion was obviously very beta at that time. Many paintings argon about Jesus, saints and angels. Frescos and carvings on chappels and cathederals walls and ceilings are tranquil astonishingly detailed and realistic even for the viewer of our time. Architecture in the medieval is exaggurated. Because it is based on expressing the glory of god and the kings, huge buildings, castles and cathederals are ornamented with big arcs, frescos and carvings (Notre Damme in Paris is a good example). Animals suc h as lions and imaginary beasts like dragons and gargoyles were obviously popular among those times architects and artists.I mobilize the key word for the period is gothic and it is based on ornamentation. I know that medieval art is effected by oriental and Muslim art and the usage of ornamentation, dragons, miniature-like paintings are proofs for this.Scripts seem to be popular at medieval ages which I came up with several times in my research. They gave tons of information about the ages because they consisted of gothic lettered writings, ornamentations on the edges of papers, small paintings (generally ghostly and miniature like) and huge, decorated initials. One thing I noticed in most, maybe all, of the paintings is the lack of motion. A position of a figure or a situation was prefered. Figures seemed to be frozen, there is no feeling of take on in art pieces. In paintings brush with ink seem to be most popular.Ornamentation, which I refered to in all of the branches of ar t at the