My Job, My Education

Electronic mail, instant messages, electronic documents and all other electronic records are a part and parcel of the world we live in today.   These are invaluable assets, if not resources for most organizations nowadays.   Organizations are required to safeguard these assets, given that a large number of electronic documents carry very important information.   Many electronic documents are also required by law, especially after the infamous accounting scandals that captured the headlines in the recent past.My organization, ABC, Inc., develops software products that capture, archive, and store all forms of electronic documentation and provide organizations with the ability to efficiently search and locate these documents on demand, should they be misplaced or deemed lost.   My major responsibilities on the job include designing software and orchestrating the development, quality assurance, and release activities; creating and maintaining the team project file, and managing t he time and resources for an ongoing project; and evaluating the evolving risks and communicating them to the upper management on a regular basis.An organization’s strategy is the foundation for the actions that its employees take to reach its goals.   This strategy must be aligned with the organization’s mission.   My organization’s strategy happens to be quality improvement, which is aligned with its mission to deliver high quality software products to its customers.   As an employee of ABC, Inc., I am proud to have an impact on the organization strategy, given that all the employees of my organization use this strategy as  he foundation of their actions.   In addition, I work on quality assurance, and hence, the impact of my work on the organization strategy may be considered greater than that of many others.My decision-making ability with the organization is also quite high.   After all, I am held responsible for the management of time and resour ces on the project that the entire organization considers extremely important.   What is more, I evaluate risks and communicate them to the upper management.   My organization relies on my evaluations and decisions to a certain extent.My EducationTom Kozicki, Director of Marshall's MBA Career Resource Center at the University of Southern California, has said that â€Å"Regardless of what is going on in the economy, the need for an understanding and mastery of business fundamentals will never change.†Ã‚   Perhaps this need is inherent in us all!In May of 2000, a year before I graduated with Masters in Computer Science, I had to choose between job offers from a start up technology organization and a well known software giant.   I chose the start up company at the time to become its fifth employee!   This decision called for a variety of challenges, including long working hours.   Had I joined the already established and popular software firm with over ten thousand emp loyees and successful processes in place, I would not have faced the challenges that I faced in the new company.The reason why I opted for the start up company was that I felt that I needed to have hands on experience with all pieces and parts of a technology company at the beginning of my career.   This kind of experience was only possible with a new company that would have been willing to trust and initiate me into all of its processes.   I required the kind of attention that the good old software giant could not have allowed me to get.I have never regretted my decision because the company that I joined permitted me to work on almost every aspect of software business.   I grew with my company and gained most necessary skills to start a business venture of my own!One of the most important customers of my company was a Japanese firm by the name of Matsushita Electricals (MEW), deploying my company’s software in almost all Asian countries.   Working closely with this c lient made me understand the Asian work culture besides the growing importance of Asian markets.After I finished my startup experience, I joined a mid-sized organization with software development and testing teams based in India, China, and Japan.   I was fortunate once again, for this time I was able to not only interact with the Asian teams but also to lead an offshore team.Today, I foresee my own career moving in the direction of Asian-American business, initially from a technical lead perspective and ultimately in a leadership role within the software industry, preferably with another start up organization.   This thought process has evolved from my past experiences in the software industry, and my perspective of the evolution and growth of the industry itself.Keeping in view the direction in which my chosen industry is headed, I believe that immense windfall gains and comparative advantages are in store for US-trained/thinking business leaders and managers in the Asian mark ets in the coming years.   I therefore seek to accelerate my career with great enthusiasm, trusting that an MBA degree from XYZ University would provide me with the ramp for my career at the same time as I continue to grow in my organization.I completed my Bachelors in Mechanical Engineering from a reasonably reputed university in India before doing my Masters in Computer Science in the United States.   I know that I bring my rich culture and heritage with myself into the MBA program.   My technical and management experience with Asian and American businesses will certainly be of great help to my colleagues in the program.   What is more, I love to socialize and to share my ideas, enthusiasm and energy with others.   This, I believe, is of additional advantage to all the people I interact with.Bibliography1. MBACareers. â€Å"Up Close and Virtual Interviews with Leading B-School – The Marshall School, University of Southern California.† Available at http://ww w.mbacareers.com (26 January 2006).2.The Mihalik Group. 2005, â€Å"Organization Strategy and Goals.† Available at http://www.themihalikgroup.com/consult_org_strategy.html (26 January 2006).

Paper B1-Privacy-Related Matrix Essay

This assignment gives you an opportunity to analyze a key IT-related organizational ethical privacy issue subject to relevant laws, regulations, and policies. Both of the following sites provide sources and an excellent backdrop for issues relating to privacy protection and the law. See EPIC Report – at: http://epic.org/reports/ See List on left: HOT POLICY ISSUES and/or: https://www.eff.org/issues/privacy [see list at right on this page] This includes sub-topics discussing information privacy, privacy laws, applications and court rulings (case law is usually an extension of the basic law based on the facts from specific cases and real-world court decisions), and key privacy and anonymity issues. While the sites provide many interesting topics, be sure to focus on our class IT topics. 1. Use the template below and the list of suggested workforce privacy topics from one of the sites above to produce a matrix to map a key organizational ethical issue and how this issue is affected by laws, regulations, and policies. Use the list of normative ethics below to help you complete the matrix. Choose any three (only three) of the following list of twelve (12) principles of normative ethics described below. 2. Prepare the Ethical Dilemma matrix and include the following explanation—double-space your narrative—below the matrix: a. Why I chose the dilemma; b. Why I chose the three principles; and c. An analysis of the research used to identify the actions in the matrix. The completed matrix allows you to weigh the different issues involved and assign a rank as to the importance of the actions based on the effect on the stakeholders. 3. Submit the matrix for grading in your Assignments Folder. 4. Indicate appropriate APA reference citations for all sources. In addition to critical thinking and analysis skills, your assignment should reflect appropriate grammar and spelling, good organization, and proper business-writing style. This assignment is directly related to Paper-B2 below. The issue identified in this assignment will be used in B 2 Assignment. Make sure you read the B2 assignment below so that you understand the relationship prior to starting B1. Normative Ethics List Autonomy: the duty to maximize the individual’s right to make his or her own decisions. Beneficence: the duty to do good both individually and for all. Confidentiality: the duty to respect privacy of information and action. Equality: the duty to view all people as moral equals. Finality: the duty to take action that may override the demands of law, religion, and social customs. Justice: the duty to treat all fairly, distributing the risks and benefits equally. Non-maleficence: the duty to cause no harm, both individually and for all. Understanding/Tolerance: the duty to understand and to accept other view points if reason dictates doing so is warranted. Publicity: the duty to take actions based on ethical standards that must be known and recognized by all who are involved. Respect for persons: the duty to honor others, their rights, and their responsibilities. Showing respect others implies that we do not treat them as a mere means to our end. Universality: the duty to take actions that hold for everyone, regardless of time, place, or people involved. This concept is similar to the Categorical Imperative. Veracity: the duty to tell the truth. Ethical Dilemma Matrix: Ethical dilemma: Stakeholders 1 2 3 4 Step 1: Identify the ethical dilemma based on one of the broad categories  identified. An example (following here) might be to falsify your personal profile in a social networking site. Step 2: Identify the stakeholders involved. You, someone who reads your personal profile in a social network site, potential employers, etc. Be sure that each stakeholder category is unique and not similar to another category you use. Step 3: Choose any three of the principles that might apply such as autonomy, publicity, and veracity. Step 4: identify how the dilemma affect each stakeholder based on the principles you identified. Put this statement in the matrix next to the stakeholder. See example, next page- For example: Ethical dilemma: falsifying your profile on a social networking site Stakeholders Autonomy Publicity Veracity 1: You You have the duty to maximize the right to make your own decisions. You have the duty to take actions based on ethical standards that must be known and recognized by all who are involved. You have the duty to tell the truth 2:Other users of the networking site They have the duty to make their own decisions They make these decisions based on ethical standards that should be recognized by the person falsifying their profile They assume that the person falsifying the profile has the duty to tell the truth. 3: The social networking site The autonomy of the site is limited by law (Goldman, 2007)  Users of social networking sites are content publishers, as such the site must take actions based on legal and ethical standards and must notify users of these standards so they are known by all. As providers of content the site must conform to the laws regarding truth or be held responsible for  legal issues as defamation (making harmful false statements about someone else) or copyright infringement. (Goldman, 2007) 4 Goldman, E. (May, 2007). Social Networking Sites and the Law. Retrieved from http://www.ericgoldman.org/Resources/socialnetworkingsitesandthelaw.pdf

My Home Purchase Plan

Under this Plan, the Government will provide land for the HKHS (Hong Kong Housing Society) to build â€Å"no-frills† small and medium flats for lease to eligible applicants at prevailing market rent. The tenancy period will be up to five years, within which the rent will not be adjusted. Within a specified time frame, tenants of the Plan may purchase the flat they rent or another flat under the Plan at prevailing market price, or a flat in the private market. They will receive a subsidy equivalent to half of the net rental they have paid during the tenancy period, and use it for part of the down payment. The Government has already earmarked sites in Tsing Yi, Diamond Hill, Sha Tin, Tai Po, Tuen Mun and other areas for a total of some 5000 flats to be built under the Plan. The first project will provide about 1000 flats in Tsing Yi by 2014. In the point of view of the Government, they would like to wisely spending the money of helping the sandwich class with flexibility in their home purchase plan, including the choice of opting to purchase the flat they rent, another flat under the plan, or a flat in the private market; which also want to help on slowing down the raising on both rental and purchasing prices currently in the market. The Government thinks that the current price in the market has been raised too fast and too high which is not a health saturation and start forming up an â€Å"Economic Bomb†. As the â€Å"Property Market† is one of the main factors with Hong Kong’s economic environment, if the â€Å"Bomb† pops, Hong Kong’s economic will be affected badly. But in the other hand, the Government does not want to affect the growth of the real estate too much and too fast, therefore the Government implies with this soft plan in order to balance with the situations. For the tax payers, they are mainly separated in to 2 groups: the group which cannot enjoy with the plan and the qualified applicants. For those who do not have the right to enjoy with the benefits are mainly the people who are either already owning a flat, or those people who are not qualified due to higher incomes. These people might not feel happy with the Government’s actions. For those who have already owned their own place, when the Government supporting plan comes, that means there will be more people able to buy their own place. In the last few years, the economic situation of Hong Kong was not good and people were very careful on using their money, which made the banks dropped their interest rate of borrowing in order to attract people to borrow money either on buying flats or other usages. With the needs on mortgaging is rising due to this program, the interest rate will then have the potential on rising. This will affect to those people who already own their own place for living have to pay more on the mortgage pay back or need to extend the time of pay back as the raising of the interest. The Government has setup very tight rules on the incomes and assets on qualifying the applicants for the supporting program in order to make sure all the qualified applicants are the users of the properties. Those people who do not qualify for the program due to higher income might be the most unhappy group as they would think the Government does not take care of them. Since the property prices have been increased so much in the last 5 years, although they have higher incomes, they still cannot afford the down payment on purchasing a place. For the group of people who are the qualified applicants, of course they will be very concerned for this supporting program. However, they have to wait until the second half of 2014 for the building completion and there will be only 5000 units, which is really â€Å"Too Little Too Late! † Another problem is that, the Government now estimating that the price of a 500 feet unit is 3 million, which would only apply to those flats in the remote areas. The prices for the urban residents are already far outstripped with it. Who can predict and guarantee how would the real estate pricing will be after 7 years of time (The planned building will be completed after 4 years, the applicants have to rent and live there for 3 years before they can own)? In case of the property prices continue rising, those 300 thousand which is going to be rebate from the Government still not enough to pay for the down payment. If the property prices rapidly decline, those applicants will be falling into a dilemma situation. Overall, to solve the housing difficulties of Hong Kong there are many ways, how the â€Å"My Home Purchase Plan â€Å"may receive with the desired results really depends on the future development of the real estate market trends. However, the â€Å"My Home Purchase Plan† does not really may not really be able to help on the current unhealthy situation on the property market. In my opinion, I would suggested the Government should plan on some relaxation on the income limit for public housing and pay more attention on taking care of the middle and lower class families. In fact, the magnitude of increase in property prices and rents, is seriously out of the line with the general public’s income, which directly affecting the quality of life. The Government should pay more attention on how to plan on the public housing supply and how to make better use of resources balance.

Crime Causation and Diversion Paper Research Example | Topics and Well Written Essays - 1000 words

Crime Causation and Diversion - Research Paper Example In general, these programs try to alleviate crime and recidivism, alter the juvenile offender’s attitudes and behaviors, target reduction of cost in the juvenile justice system and provide protection of a juvenile’s criminal record (Delta County, 2012). Major goals, objectives and beliefs Cognitive-behavioral programming aims to ensure that the young adults under this program should be able to learn important life skills, problem solving, conflict resolution, critical thinking and reasoning skills (Denver District Attorney’s Office, 2012). In other words, this program is generally all about life skills training in which it seeks to give the best opportunity for juveniles to learn the most essential things in life rather than committing crimes and other related unlawful activities. Community service on the other hand usually exposes the clients or youths to activities such as graffiti removal, trash pick-up, providing help to food banks, homeless shelters and comm unity events upon request (Denver District Attorney’s Office, 2012). ... For example, graffiti removal, a simple activity from a straightforward unlawful act, will substantially help the clients understand the value of being responsible for certain things in life. In other words, community service is believed to substantially divert the youth’s attention to things that would make them become responsible citizen with a high sense of purpose in life. How do these programs work Cognitive-behavioral programming would substantially help reduce crime because young people would basically learn to maximize their potential which in the long run would make them productive individuals in the society. Juveniles are known to be potentially able to commit crimes because the bottom line is that they might have different perceptions about the world which can make them become likely to pose certain dangers (Champion, 2010). This can be basically illustrated on their actual behaviors which at some point would result to vandalism, theft, and other bloody or heinous c rimes such as rape, murder, robbery and the list goes on. In other words, young people can become so serious and even pose a significant potential threat to the society because the crimes they committed could speak about how their minds could become so violent and harmful at some point. Thus, cognitive-behavioral programming would actually make sense because this program substantially diverts the cognitive capability of young adults to things that would help them develop their skills, reasoning and mental ability instead of giving focus on things that could lead them to creating detestable matters under the law. Community service on the other hand, as a community program for juveniles to divert their attention to productive things, ensures that juveniles should become more responsible citizen

Financial Management week 5 Essay Example | Topics and Well Written Essays - 250 words

Financial Management week 5 - Essay Example By using the resources optimally, financial management can actually help a company to remain financial stable even during hard times when a firm is unable to generate sufficient sales. Cash flows of an organization are considered its life blood because without cash an organization cannot simply exist. It is therefore critical for every organization to manage its cash flow in optimal manner in order to generate sufficient liquidity to pay off its day to day expenses as well as debts. (Webster, Gans, Milburn, & Simmons, Jr., 2007) If cash flows are not managed properly, first thing a company will experience will be the constraints on its liquidity. Apart from liquidity, firm may also not been able to pay for its day to day expenses which could invariably result into its decline. Improper cash flow management may also result into non-optimal use of cash into activities which may not help maximize the returns to the shareholders of the

Petroleum Product Engineering Coursework Example | Topics and Well Written Essays - 3000 words

Petroleum Product Engineering - Coursework Example According to the STEO report of 2015, the inventory for the global oil has been projected to maintain an average of 1.3 million bbl/day. This oil inventory is on top of the average increase of 0.9 million bbl/d in 2014 (IEA, 2015). Despite the overwhelming supply of oil for the global consumption, the discovery of potential oil reserves never stops. Over the decades, the oil reserves have explored the offshore oil resources, where the potentials are high. The offshore is considered as the next frontier when it comes to the global oil supply. The field of petroleum engineering continues to find innovation that focuses on the discovery of oil reserves, processes for oil extraction and refinery, drilling mechanisms, and other related activities. Offshore drilling is one of the greatest innovations for the petroleum engineering that contributed greatly to the continuous supplication of oil in the whole world. Offshore drilling technology is the mechanical process that involves the drilling of a wellbore along the seabed. This technology is specifically carried out for exploration purposes with its wide applications for discovering oil reserves found along the seabed (Beckman, 2014). The offshore technology in the oil industry started in the year 1950s where the first technologies include semi-submersible rigs and deepwater drillships. Throughout the years, the technologies for offshore drilling keeps on advancing, where there are various types of offshore facilities made available for application in various depths of water. Since its discovery, the offshore drilling technology consistently grows over the years. In fact, it is considered as one of the main sources for oil and petroleum for two decades and more. In the year 2005, the top most producer of oil using offshore facilities comes from the Persian Gulf (Sandrea and Sandrea, 2007). The Persian Gulf is now considered as the world’s top oil producer where the largest oil reserve are

Observational Studty Survey Research Statistics Project

Observational Studty Survey Research - Statistics Project Example However, more research or more information should be provided in this area of study in an effort to come up with preventive and control measures in addition to improvement and development programs on smoking cessation and anxiety disorders. Despite the fact that smoking has been identified as one of the leading health hazards, more that 21% of the population of United States still continue with the habit of smoking. High smoking prevalence rates have been observed among people with psychiatric disorders such as anxiety. Despite this realization, researches on the correlation between smoking and anxiety continue to receive less attention among researchers in comparison to other psychiatric conditions commonly witnessed with tobacco intake. This paper with the use of already existing literature, critically examines the correlation between anxiety and tobacco and nicotine dependence/use. To achieve this, the paper is based on a survey conducted by students from Pierce College and CSUN. Following the limitations on the extent of the researches carried out on the same issue, the paper had to include other reviews in addition to the survey and borrowed information from already conducted studies (Billings and Moss, 1998). The data on the correlation between smoking and anxiety has proved to be inconsistent depending on the smoking stage of the subject being investigated. Some of the evidences from different researches are in support of the notion that anxiety increases the smoking initiation risks. This includes a research conducted by Patton on adolescents which indicates that anxiety symptoms predicted and initiated smoking experiments among peers which in the long run increased the chances of such teenagers growing up to be daily smokers (Billings and Moss, 1998). There are several factors that have been observed to influence the relationship

Project Management Essay Example | Topics and Well Written Essays - 5000 words - 2

Project Management - Essay Example Projects also enable the development of new products and services and help the organization to respond to changes in the external environment like development of information technology. In today’s scenario, project management indulges in the use of information technology to communicate and develop projects effectively. Projects are designed to enhance the organizational performance and continuously update the systems as they are continuously developing. But in reality, many projects are scrapped or dumped as they are not able to function properly or have incurred heavy expenses during the production space. The aim of this report is to make the readers understand the different reasons behind the failure of a project. The report is divided as follows: section 2 will present an overview of project management; section 3 will discuss risk management and its importance in project management. Section 4 will discuss why a project fails and in section 5, deeper understanding would be gained by the analysis of a case of UK passport processing agency. This report will present why the project to implement new information system failed in the Agency. A project is defined as â€Å"a collaborative enterprise, frequently involving research or design that is carefully planned to achieve a particular aim† (Oxford Dictionary). It is defined as â€Å"a unique venture with a beginning and an end, conducted by people to meet established goals within parameters of cost, schedule and quality† (Buchanan and Boddy, 1992). Few examples of some well published project is the Apollo program which landed the man on moon (Nasa, 2010), the Genome project which mapped the human genome (Genome, 2010). The characteristics of the project is that it is temporary i.e. it has a definite beginning and end, it creates unique deliverables, creates capability to perform a service and is developed in steps. It is different from operations as the processes in operations are ongoing and

World Issues and Anthropology Essay Example | Topics and Well Written Essays - 1000 words

World Issues and Anthropology - Essay Example Anthropological study of environment will help me in defining and determining various forces that operate in the environment and the possible ways of handling the individual forces. I value anthropological study of the environment because of its efficiency and accurateness in providing a clear and broad overview on the ways one should interrelate and transform the environment into an attractive place for my stay. In addition, anthropological study of the environment will help in understanding various concepts that dominate different community and be able to structure appropriate techniques of ensuring maximum peaceful coexistence with different individuals. Understanding environmental issues from the anthropological point of view is equally critical for the world in that it helps in fostering peace and love, which are the basic determination of a healthy world. Anthropological study of the environmental issues assists and enlightens human beings from different societies concerning various business and trading activities and principles that overrule the current world. Anthropological study of the environment enable people to discern and understand the history of politics in different societies, to help in the set up and establishment of an appropriate political system to rule particular communities. In addition, anthropological study of the environment assists people in obtaining historical socio-cultural practices of different community thereby providing a clear link to perceiving the structure of different communities in the current world. Furthermore, anthropological study of the environment enables people opportunities to innovate a nd renovate vital tools and machines used in the contemporary world by studying the history of creation of certain items. Havilland argues that human nature is the same and only differs due to environmental changes within their surroundings. Havilland portends that the changes in the

Language learning experiences of year 10 & 11 Dissertation

Language learning experiences of year 10 & 11 - Dissertation Example The research methodology explained various elements of the methodology and based on the selection of anti-positivism philosophy and inductive research approach; primary data were collected in the form of interviews being conducted on 20 students and one teacher of Manningtree High School, Colchester Road, Essex and observational study on 20 students of Colchester Academy School, Hawthorn Avenue, Essex. Findings suggested that majority of students understand the importance and significance of foreign languages but lack motivation. Based on the findings, it was concluded that the government and schools need to work in tandem in order to motivate students along with highlighting the benefits and advantages of foreign language learning within the secondary school setup. ... Sampling 24 3.7: Interview Questions 24 3.8 Observational Study 25 3.9: Ethical Considerations 25 3.10: Summary 25 Chapter 4.0 Findings and Analysis 26 4.1 Introduction 26 4.2 Interview Analysis 26 4.3: Interview Analysis of Teacher 39 4.4: Observational Study 40 4.4: Summary 41 Chapter 5 Conclusion and Recommendations 42 5.1 Introduction 42 5.2: Conclusion 42 5.3: Recommendations for Foreign Language Learning 44 5.4: Recommendations for Future Research 44 5.5: Summary 45 REFERENCES 46 APPENDIX 50 A. Interview Letter 50 B. Consent Form 51 C. Interview Transcript for Students 52 D. Interview Transcript for the Teacher 61 CHAPTER-1: INTRODUCTION 1.1: Introduction Language can be described as a systematic mean of communication and holds great importance at every level of personal and professional development. Every country has its native language that is spoken by the people living in it without any difficulty considering the fact that the culture and people around help in learning the native language from an early age. However, learning a foreign language is always a stringent task considering the difference in alphabets and phonetics. However, learning a foreign language is always an additional advantage as it offers understanding over a new culture and language. Language learning is a process that helps learners to learn about new things and cultures. Moreover, learning a foreign language offers great confidence and awareness that can be further used in future endeavors. The chapter offers an overview of the research topic that aims to explore the language learning experience of year ten and eleven. It can be said that learning does not

Marketing plan for Speedo in the U.K market Assignment

Marketing plan for Speedo in the U.K market - Assignment Example In relation to the study the company which has been selected is Speedo International Limited (Speedo) as a world’s top selling swimwear brand. The heritage of the brand derives from its leadership in swimming where Olympic Gold Medals has been won by swimmers who wore Speedo swimwear. Speedo is a manufacturer as well as the distributor of swim wear and accessories related to swimwear. The company was founded in Sydney near Bondi Beach in Australia in the year 1928. In today’s date the company is a subsidiary of Pent land Group Plc. The brand is known for its innovation in the past and continues to be innovative. Some of the examples of its innovation are such as; Speedo has introduced the racer back suit, the first non wool suit which allows greater freedom of motion. It was the first innovation made by the brand in 1920s and since then the brand has lived up to the expectation of the people, investors, customers and all other related people. It continued its process of innovation in swimwear. In the year 1950 the brand had introduced its first water short which was made of Nylon, again in 1970s it launched swimwear made of Nylon as well as Elastane. In 1994 the brand manufactured first chlorine resistance fabric followed by fast skin swimsuit in 2000. 2008 marked a new era when Speedo’s new LZR racer Elite which was led by Michael Phelps broke all the records and won eight gold medals in the Beijing Olympics. Thus Speedo has been a true innovator and has acquired a real position in the minds of the target customers. The marketing plan conducted on Speedo aims to understand the marketing plan conducted by Speedo for three years in the UK market. The marketing plan would take into consideration factors such as micro and macro environmental factors which would help to know the internal and external driving forces. The SWOT and TOWS matrix would help the company analysis its strength, weakness, opportunities and threat and link each factor wit h one another. Apart from the above factors the marketing plan would take care of the marketing mix based on UK and how to make Speedo the top most company in UK and parts of UK. The marketing strategies which are utilized by the company have also been discussed. Thus the paper holds on to the marketing plan of Speedo in the UK market particularly in two markets, Birmingham and Liverpool. Environmental Appraisal The environment appraisal would take into consideration the micro environment and the macro environment which are necessary for analyzing the environment and accordingly the organization can act to bring in about the changes required for an effective operation. The environmental appraisal is much more effective in case when the organization decides on setting up its business in other countries, when the organization tends to adopt the expansion plan. Speedo is based on USA and is planning to expand in UK, thus the macro environment will be based on UK. Figure 1: Micro and Ma cro Environment (Source: Trehan & Trehan, p.7) Organizational Environment The organizational environment consists of the products and services offered by the organization, finance, marketing, production, the organizational structure, management style and location are the

Five ways of identifying a setting Essay Example for Free

Five ways of identifying a setting Essay My essay will examine five ways of identifying a setting as inclusive. I work as a nanny in a sole charge role, in a family home. I work with a family of 3 children, one of the little girls has additional needs and she attends a special needs school. I will reflect on my life experiences and the course material within this essay and how this has influenced my understanding of inclusion. Inclusion is about feeling like you belong, being valued and feeling happy within the setting and the local community, regardless of social backgrounds, age and ability. The five criteria I have chosen are The name of the setting, social inclusion, the curriculum, setting funding, and the view of inclusion presented. I have chosen these criteria as I believe they can form the basis for a setting to be seen as inclusive. I believe that the name of the setting says a lot about what is taking place, if you are sending a child to a special unit attached to a school my view is that it should have the same name as the school. Social inclusion is important because everybody has the right to be treated the same, everybody should be interacted with and spoken to in a kind and friendly manner. I think its important that the same curriculum should be followed in all educational settings and then adapted as required for individual needs. It sets a baseline for the educational system so that essential fundamentals are met. I feel that the settings funding needs to be provided equally between main school and special units. I understand that special settings require additional equipment to support their children and needs to be taken into consideration. However, the amount of money spent for teachers should be the same. I think peoples own opinion on inclusion is important as everybody needs to work to the same guidelines in early years provision. If perspective parents are not presented with an adequate view of inclusion it could greatly effect their standpoint on certain settings. All of the five criteria are important to me when thinking about inclusion, and my own understanding of what inclusion involves. Part B Name of setting Pen green has its own name which is unique to the setting, where as Aspen 2 a special needs school has given the name as an addition to the main stream school. Aspen 2 used to be referred to as the mobile which wasnt seen as inclusive. Aspen 2 is now in the main stream school and has it owns unique unit. Deri View is a newly built primary school with a childrens centre attached the local community had a say in the design and structure of the  building. The school and childrens centre is in a poorly deprived part of Wales. Social inclusion Pen Green is a centre for under 5s and their families in Corby in Northamptonshire. Pen green shows social inclusion through its video clips. Pen Green has an open community, providing team building and meet and greet sessions. Pen Green focuses on the whole family, it allows children to progress from a very young age offering groups such as baby massage. The centre offers a wide range of groups and drop in classes, there are options to go to something everyday. Pen Green cares about all the children at the centre and gives them all equal chances at learning and play. Sheena Griffiths-baker a teacher at Pen green explains that we will being these observations to plan for him as an individual (E214,DVD2) which tells me that the setting is inclusive . Pen green offers classes for parents to learn GCSEs or computer courses, which has helped the parents to gain confidence and independence. At Aspen 2 the children all have additional needs they are included in some main stream school lessons. The Aspen 2 students are treated equally in main stream lessons they are given the same work load but are provided with learning support assistants (LSA) to help them to understand. The Aspen 2 students take part in P.E all together and its adapted to their needs. Deri View is a school with the Acorn Childrens Centre attached to it. The school offers primary aged teaching with the Acorn Centre ranging from pregnancy to 13 years old. The Acorn Centre works with the local community to provide children with a breakfast club. The centre offers adult learning and services for parents to use e.g. the crche for when they go to study at the centre. Maggie Teague the head teacher at Deri View comments 70 of our pupils parents were unemployed now that has gone down to between 30 and 40. I am certain the school has an impact, because of the number of parents who have started with us through family learning are now in employment (E214,DVD2). The curriculum The Pen Green centre offers a wide and varied curriculum staff members observe childrens patterns of learning and make action plans on the children to help with planning activities that are age and stage appropriate. The centre records videos of the children which is known as the PICLE involvement, this allows parents to view what their children have been doing at nursery and can link in with what the child is doing at home. Sheena Griffiths-baker explains about the PICLE group There are several PICLE groups, so there will be  morning afternoon and evening PICLE groups so it as available as possible to many parents, so during that time they watch of video of him, the worker discusses whats happening with the parent and then the parents reciprocates with there information of what is happening at home.(E214,DVD2) There are courses for parents to gain an education and learning together groups for adults. At Aspen 2 the local educational authority aims to develop and provide inclusion at the school. The children work to the same curriculum as the main stream school, the activities are adapted to the students needs. Sarah Wilmshurst a teacher at Aspen 2 comments I take the abilities of all children into consideration (E214, DVD2). Children are allowed to sit nearer to the front that allow for sight problems and hearing needs. Some of the children in Aspen 2 work on the gold curriculum which is part of the main stream school programme for children who are struggling. Aspen 2 children are included in sports days, music and art lessons. Richard and Sam two students talk about the Aspen 2 course programmes and that the students gain a course certificate at the end. A teaching assistant called Mary Fellows talks about how some of the children can not access the mainstream education, especially the PMLD students that she works with.(E214,DVD2) At the Deri View school and the Acorn Centre they work together to give the families the best support available, they provide respite care and work with health visitors and the local authority. The butterflies pre-school provided free childcare for children ages 2 and half to 5 years on five mornings a week. The Acorn Centre has credit union service that comes in to the centre to help parents and give advice. The children also have their own saving scheme available to them. Funding and recourses The Pen Green setting provides funding for childrens groups and adult learning courses to allow everybody to be given a chance to attend the services provided by the centre. Pen Green uses the European social fund. Deri View and the Acorn Centre work together with the welsh assembly to provide free breakfasts for children in the area, all children are included. The centre has access to the community fund. Aspen 2 is given money from the local authority to help with special equipment needed to teach the lessons. The PMLD group has bought equipment to make them inclusive. The course materials state that the mechanisms that local authorities use to distribute their resources can have an impact on the development of inclusive practices (E214, Unit 12, p.209)  Views of inclusion The community around Pen Green see that the centre is for parents, grandparents, males and females of all ages and cultures, it provides groups to suit the needs of everybody and the centre represents new schemes in the area. Pen green provides partnerships with local schools and the community. At Pen Green, Donna the Community Education Manager says Pen Greens unique as it grew out of a community and planned by the community (E214, DVD2.) Sure start is used within the centre sign language groups provide people to learn how to communicate with the deaf. The centre has been used for generations. The Aspen 2 setting is for children with serve learning difficulties. One to one LSA support teachers are provided to students. Main stream teachers provide hints on work sheets to allow the Aspen 2 children to be able to do the work. Lynne Mills a teaching assistant at Aspen 2 says in the last 8 years I have had to do a lot more training, (E214,DVD2) This is so that she has the skills provided to teach individual children. Deri View and the Acorn Centre work together and share joint management. The sure start centre is part of the Acorn Centre. The Acorn Centre provides a food co-op, midwifes and speak and language classes. There is a community bus that goes around the people who are unable to make it to the centre and has rhyme times and story sessions on board. The centre has a drop in area for parents where they can go to get a hot drink, have a chat or use the parents forums. Conclusion I feel that a setting needs to treat children, parents and adults as equals to allow the setting to be fully inclusive. All settings need to be offered the recourses needed and given funding to all departments justice. References The Open University, E214 Equality, participation and inclusion learning from each other views, 2011 The Open University, E214 Equality, participation and inclusion learning from each other, DVD 2, 2010

Barriers In Multicultural Communication

Barriers In Multicultural Communication It means the established beliefs, social norms, values, material traits, and behavior patterns transmitted from people to people that differentiate groups of people. Cultural backdrop affects how individuals communicate and how they deduce messages received from others. Multicultural Perspectives Being aware that miscommunication can arise due to ethnicity, age, gender, race and physical disability, and much other dissimilarity such as religious and lifestyle is the first step towards better multicultural communication. Larger cultural multiplicity in the organizations and workplaces increase the need for understanding how cultural background affects communication. Communication Barriers in Multicultural Communication Communication barriers most of the time hamper the quality of communication when you are interacting with people from cultures other than your own. These barriers include:- 1. Cultural Relativism and Ethnocentrism 2. Lack of Knowledge and Understanding of Cultures 3. Discriminatory and Harassment 4. Language Differences Now lets study these barriers in detail. Cultural Relativism and Ethnocentrism Cultural relativism compares the norms and conducts of different cultures and usually means evaluating them against standards of whats wrong and whats right. This approach to other cultures becomes an obstacle when you presume that cultural norms, customs and conducts are not right if they differ from those of your culture. Ethnocentrism is the natural idea that your own cultural tradition and values are right and superior. People around the world are ethnocentric to an extent. Norms, customs, and conducts that are different from those of your culture may seem unusual, abnormal and sometimes even wrong. Lack of Knowledge and Understanding of Cultures Although a particular culture may usually demonstrate similar behaviors or attributes, this does not mean all individuals in that culture are similar. People establish stereotypes when they presume that certain norms, values or attributes typical of a particular culture define all members of that culture group. Stereotypes are an outcome due to limited knowledge of cultural diversity. An understanding of various cultures means to be fully aware that individuals within each culture may have some resemblance and some variations. It means responding to people as individuals while understanding that cultural backdrops and experiences impact behavior and communication. Discriminatory and Harassment Discrimination is demonstrating partiality toward or hurtful elimination or rejection of people because of cultural or any other differences. Business communication between the sexes demands a clear understanding of remarks and actions that could be interpreed as sexual harassment. Sexual harassment is undesirable behavior of a sexual nature or with sexual implications. It may occur for men as well as women. Language Differences Language can also be a barrier to communication. An increase in multicultural interactions presents language challenges. When organizations communicate with the large number of people who speak the languages other than English misunderstandings may occur. Non verbal language influences the receivers understanding and acceptance of a spoken message. In multicultural business communication, non verbal signs vary as much as spoken languages do. Nonverbal greetings can be anything from a bow to a handshake or from a hug to an upward flick of the eyebrows. Misunderstanding or misinterpretation of cultural differences in nonverbal messages causes communication problems. Communicating in High or Low Context Cultures Traditionally, high-context countries place high value on relationships and prefer indirect communication when carrying out business. Low context countries give more value to productivity; prefer the use of direct communication, and give minimal attention is paid to building relationships. High context cultures allocate more meaning to shared history, non- verbal signals, and the context of the messages than to what is said. Japan, China, and most other Asian countries generally are considered high context cultures. The United States and Canada, as well as northern Europe, are low context cultures. Given below are the basic differences between high and low context cultures. High Context Low Context Indirect communication. Direct and specific communication Fewer words, more nonverbal clues High value on words rather than nonverbal clues. Simple and ambiguous messages Structured messages with technical details. Very verbal people seen as unattractive; smiling associated with nervousness. Informal, frequent smiles, and frequent use of hand gestures and facial expressions Preference to long term relationships and underlying messages. Temporary personal relationships. Long term view of time. Short term view of time. Appointments are generally considered flexible. Emphasis on appointments on time, management of schedules, and punctuality are given high preference. Vague and non confrontational language is preferred. Focus on getting a job done, being specific, and goal attainment. Honor and respect more important than business; adjourn power and position Personal relationships not considered that much; ideas and people are assumed as equals. Private networks are used to obtain information. Information is made accessible readily, shared with others. Values family and group authority Individualism valued. Multicultural communication guidelines You can become an effective multicultural communicator if you follow a few simple guidelines. Understanding our own culture Communication with others can be improved by increasing awareness of your own culture and its influences on your beliefs, values, and behavior patterns. We have to understand that our cultural background and experiences shape what we think, what we value, and how we communicate. Keep an open mind and respect diversity Learn about other cultures, beliefs, and customs without judging them by our own cultural identity and unexamined biases. These is not to suggest that we change our beliefs or disrespect our own culture, but rather that we acknowledge that cultural norms affect values and conducts and that understanding how others interpret verbal and nonverbal language helps our communication receive the intended response. However, avoid accepting stereotypes that assume that characteristics that may apply to some people in a particular culture are characteristic of all individuals in that culture. Identify and adapt to language differences When we are communicating with persons from another culture, we should try to learn how that cultures verbal and nonverbal languages differ from your own. Examine and understand the meaning of nonverbal communication signal such as facial expressions, social distance for conversing, and hand gestures. Offensive non verbal gestures should always be avoided. Now that we have adequate knowledge about cross cultural communication, barriers in cross cultural communication and guidelines to be followed for better cross cultural communication, we can now discuss the aspects of the Japanese culture one would wish to observe and understand in order to avoid problems of cross-cultural communication. Japanese Non-Verbal Communication 1. The Japanese pull out all the stops for peace and are dependent on group; they use non verbal gestures such as facial expression, tone of voice and posture to tell interpret what someone feels. 2. The Japanese frequently trust non-verbal messages more than the spoken word as a single word can mean various things. 3. Frowning when someone is speaking is taken as a sign of disagreement. 4. Most Japanese maintain an impassive expression when speaking. 5. Expressions to watch out for include inhaling through clenched teeth, tilting the head, scratching the back of the head, and scratching the eyebrow. 6. Non-verbal communication is so vital that there is a book for foreigners on how to interpret the signs. 7. It is considered disrespectful to stare into another persons eyes, particularly those of a person who is senior to you because of age or status. 8. In crowded situations the Japanese avoid eye contact to give themselves privacy. Relationships Communication 1. The Japanese prefer to do business on the basis of personal relationships. 2. In general, being introduced or recommended by someone who already has a good relationship with the company is extremely helpful as it allows the Japanese to know how to place you in a hierarchy relative to themselves. 3. Build and maintain relationships with greetings / seasonal cards. 4. It is important to be a good correspondent as the Japanese hold this in high esteem. Business Meeting Etiquette 1. Appointments are required and, whenever possible, should be made several weeks in advance. 2. It is best to telephone for an appointment rather than send a letter, fax or email. 3. Punctuality is important. Arrive on time for meetings and expect your Japanese colleagues will do the same. 4. Since this is a group society, even if you think you will be meeting one person, be prepared for a group meeting. 5. The most senior Japanese person will be seated furthest from the door, with the rest of the people in descending rank until the most junior person is seated closest to the door. 6. It may take several meetings for your Japanese counterparts to become comfortable with you and be able to conduct business with you. Business Negotiation 1. The Japanese are non-confrontational. 2. They have a difficult time saying no, so you must be vigilant at observing their non-verbal communication. 3. It is best to phrase questions so that they can answer yes. For example, do you disagree with this? Group decision-making and consensus are important. 4. Written contracts are required. 5. The Japanese often remain silent for long periods of time. Be patient and try to work out if your Japanese colleagues have understood what was said. 6. Japanese prefer broad agreements and mutual understanding so that when problems arise they can be handled flexibly. 7. Using a Japanese lawyer is seen as a gesture of goodwill. Note that Japanese lawyers are quite different from Western lawyers as they are much more functionary. 8. Never lose your temper or raise your voice during negotiations. 9. Some Japanese close their eyes when they want to listen intently. Dress Etiquette 1. Business attire is conservative. 2. Men should wear dark-colored, conservative business suits. 3. Women should dress conservatively.

The Game Of Volleyball Physical Education Essay

The Game Of Volleyball Physical Education Essay Volleyball is a team sport that has earned his place in every competitive level, based on very quick and explosive movements, such as jumping, hitting, diving and blocking (Mario. C Marques, Roland Van Den Tillaar, Tim J. Gabbett, Victor M. Reis, and Juan J. Gonzalez-Badillo, 2009). The squad consists of 12 players with team positioning depending on the attributes the player has, the positions are broadly defined as setters, hitters, opposite and outside hitters (left and right), middle blockers and liberos, each of the positions have a specific role within a match (Mario C. Marques et al. 2009). The left and right outside hitters positioning is at the net, and the priority for these players is to spike the ball and block opponent attacks. The percentages of attack and block jumps performed according to the position played in the court were 33 and 67 % for Position 2(right side outside hitter), 29 and 71 % for Position 3 (middle blocker), and 59 and 41 for position 3 (left side outsi de hitter). The left outside hitter focuses more in spike jumps than blocking because the right outside hitter is the one that helps more the middle blocker, focusing mostly in block jumps (Black, 1995). Every spike is made approximately at 100MPH, the player with the greater strength blocking or spiking will be the one that wins the joust (Scates et al.,2003). The athletes in volleyball generate a great deal of force when landing after performing an approach jump, blocking a spike, during a spike and while diving (Gadeken, 1999). Data gathered within the past competition seasons tells us that the athletes that are involved in volleyball sport do short run distances, vertical jumps and change directions frequently in a matter of seconds during the games. The trainings made by coaches should be based on this data to increase the attributes needed for a maximal performance but keeping a minimum reduction in performance due to fatigue (Black, 1995). According to Gadeken (1999) players must have a solid strength, plyometric and conditioning foundation in order to be able to absorb the forces generated while performing jumps and sudden movements. Certain abilities must be developed during training activities such as the high jumps, hand-eye coordination, fast response to change positions rapidly maintaining body balance, short distance running amongst others. Volleyball is a high speed sport in which anaerobic training is needed to gain energy; the source is the phosphagen system which provides ATP (adenosine triphosphate) (Scates, et al. 2003). Athletes according to Scates, et al. (2003) do not only have to be in good physical condition to play volleyball, an athlete has to be in volleyball condition in order to be able to perform as expected, this involves the capability of the athlete to perform high jumps at the same height during a match, and must have the energy to maintain the physical feats while sustaining their levels of strength, power and agility. Timothy J. Piper tells us that in womenà ¢Ã¢â€š ¬Ã¢â€ž ¢s intercollegiate volleyball the most important factor for success is the upper-body strength and for spiking velocity the main factor is the shoulder extension strength at high speeds. The major muscle groups utilized while hitting, blocking, passing, setting and moving at a volleyball game or training drill were studied to determine the movement patterns. Balance and coordination are required in order to comply with the demands of body movement while the athletes are on their feet (Gadken, 1999). In order to produce a greater force while jumping the glutes, hamstrings, quadriceps, and calves work together to produce the power necessary to impulse the body up (Scates, et al. 2003). According to Marques et al. (2009) there are differences in anthropometric, muscular strength and power characteristics of volleyball athletes according to the position they are playing. The outside hitters have a significant difference in maximal bench press strength, parallel squat and throwing distances than the setters and liberos, demonstrating to have greater lower-body strength. Outside hitter skills and drills are different from a setter or libero, while the setter focuses in well set passes, an outside hitter will focuse on block jumps, backpedaling for 4 m, rapid spike approaches and spike jumps, every exercise done within a short period of time (Allen Hendrick, 2007). Volleyball training is in need of anaerobic conditioning due to the short and explosive movments and high power outputs, games may last a long period of time but the game plays are not continuous with many breaks during the game (Scates, et al., 2003). Specificity and overload are necessary to increase the body efforts and improvement, according to Black (1995) the overload training must be stimulus; this means that the weights, speed, height and duration must be greater than usual in order to have a direct impact in body resistance, strength and conditioning. Increasing the speed, power and overall coordination is important and it can be achieved by doing Olympic-style lifts and Power cleans to develop the hip and back power (Timothy J. Piper, 1997). The volume of strength training varies depending on the exercise. Olympic style lifts never exceed 6 repetitions in some programs due to the fact that performing more than 6 repetitions may place the athlete at risk for injury (Gadeken, 1999). The use of free weights and of upper and lower body ballistic training is important in developing strength and power (Gadeken, 1999). Like basketball players, volleyball athletes need to be able to leap with agility and power but also be able to hit the ball with an enormous force while suspended in mid-air (Scates et al., 2003). Importance made on movements in which the athletes are on their feet, the exercise is similar to the demands of volleyball, and balance and coordination are required (Gadeken, 1999). It is necessary for the volleyball player to have a great upper-body strength, stability of the shoulder socket, and functional trunk strength to allow the athlete to swing faster and more powerfully (Scates et al., 2003). The shoulder joint musculature and rotator cuff muscles are of major concern because of their roll in stabilization of the shoulder and because of the high forces produced while spiking and blocking (Gadeken, 1999).

Pathology and Current Treatment of the Alzheimers Disease Essay

Pathology and Current Treatment of the Alzheimer's Disease Introduction One of the most feared aspects of aging is the deterioration of the memory and cognitive function (dementia) that occurs among the elderly with increasing frequency with advancing years. A significant proportion of otherwise healthy elderly persons show a significant decline in mental function later in life. It has been estimated that 10% of the population over the age of 65 suffers from mild to moderate dementia and 4-5% suffer from severe dementia. The incidence of severe dementia rises from less than 1% at ages 65 to 70 to over 15% by age 85 (Terry and Katzman, 1983). In the United States alone, Alzheimer’s disease (AD), which is the major cause of senile dementia, afflicts several million people, and with the increasing longevity of the population, the number of such patients requiring complete and continuous institutional care will rise to epidemic proportions. This paper will attempt to describe the Alzheimer's Disease condition, both behaviorally and neuropathologically , and then look at traditional and current methods of treatment for patients of Alzheimer's Disease. The onset of senile dementia is characterized by increasing impairment of memory of recent events such as what a patient had for breakfast an hour earlier, though a detailed recall of the distant past may be essentially intact. Inevitably, the patients lose their cognitive abilities, that is, their abilities to read, write, calculate, and use language appropriately; they cannot feed or dress themselves, they do not recognize their own families, they get lost when only a short distance from home, and ultimately do not even know their own names (R. Perry et al., 2000, C.J.A. Mouli... ...minimal and mild) Alzheimer's Disease: relationship to episodic and semantic memory impairment, Neuropsychologia, 38:3, 2000, p. 252-271 Prasad, K.N., Hovland, A.R., Cole, W.C., Prasad, K.C., Nahreini, P., Edwards-Prasad, J., Andreatta, C.P. Multiple antioxidants in the prevention and treatment of Alzheimer's Disease: Analysis of biochemical rationale, Clinical Neuropharmacology, 23:1, 2000, p. 2-13 Roses, A.D. Apolipoprotein E affects the rate of Alzheimer's Disease expression: b -amyloid burden is a secondary consequence dependent on apoE genotype and duration of disease, J. Neuropathol. Exp. Neurol, 53, 1994, p. 429-437 Terry, R.D., Katzman, R. Senile dementia of the Alzheimer’s type, Ann. Neurol., 14, 1983, p. 497-506 van Leuven, F. Single and multiple transgenic mice as models for Alzheimer's Disease, Progress in Neurobiology, 61:3, 2000, p. 305-312

Technology is a Positive Influence in the Education Field :: Teaching Education Essays

Technology is a Positive Influence in the Education Field Everywhere you look there are computer games, but it just isn’t the fun computer games anymore, they are making more and more learning programs. I have seen learning programs from the preschool level all the way up to the college level. I think this is wonderful it gives children or young adults the chance to practice at home or even before the class the starts, it gives you a little introduction. I have a six year old sister who uses those programs all the time, and they help her. When she was in preschool it helped her count and now the levels are getting harder now that she is in first grade. My family, me especially because I am going into the education field think that these programs are very beneficial, they help the students get a good grasp on things. I think technology has positively impacted the education field. When I see my little sister practice and play on the computer I can tell it is helping her in her school work, but at the same time she is enjoying it. Because it is on the computer it doesn’t feel like she is doing homework or school work, but in her mind she is playing on the computer, for fun. I know for the most part many people use these programs as an introduction to a course or for a certain grade level. This helps the student prepare themselves for the up coming tasks. These computer programs allow students to get their feet wet before they go in for the dive. During my senior year I was a student aide for a first grade class, and even in the classroom the teachers were using computer programs as a certain center or station. Students can practice their numbers or letters, their typing, and their work with the computers all at the same time. A lot of the students got a lot of joy from this, you could tell by their facial expressions, and also their excitement that they showed when their name was called to work on the computers. I remember when I was that age and we had a Tandy computer at our house and I never thought computers were that much fun because I never had all these fun learning games.

Analysis of the Oil Industry Essay -- Oil Rockefeller Petroleum Busine

Analysis of the Oil Industry I. The Oil Industry The oil industry can not be discussed without mentioning the name John D. Rockefeller. Rockefeller changed the business of oil distribution. In the 19th century Rockefeller began his humble beginnings with a small investment, along with two other partners, in the oil refining business. Eventually Rockefeller upset at the direction of the company bought out his partners. He was now buying into refining and developing kerosene and other petroleum-based products. He later named this company The Standard Oil Company which by 1872 nearly owned all the oil refineries in Cleveland. In 1882, Rockefeller took all his holdings and merged them into the Standard Oil Trust. Through smart business practices and some deception, Rockefeller was able to control three-fourths of the petroleum industry by the 1900’s. After his retirement the company faced problems. (Rockefeller archive) The U.S. government believed that the Standard Oil Trust was a monopoly and ordered its breakup much like the process that is taking place today with Microsoft. With the government eventually breaking up the trust into thirty-eight companies, the world of petroleum products was about to change. Few companies could survive. They lacked focus and sustainability, basically they needed a strategic plan. When first broken up the companies needed to sever from their Standard ties while remaining a brand name that people recognized. With so much competition one company had to find an edge over the other. They needed to be the low-cost leader in the industry. Out of this struggle is where three of the biggest oil companies emerged. They are Exxon, Mobil and Chevron. With the breakup of the Standard Oil Trust also ... ...y be left at the bottom as they are now. In conclusion, of the three, ExxonMobil is the dominant company but must look out for the growing company, Chevron. BIBLIOGRAPHY BP’s Corp., Official Home Page: www.bp.com. BP’s Corp. 1999 Annual Report, BP Corporation, 1999. Chevron’s Corp., Official Home Page: www.chevron.com. Chevron’s Corp. 1999 Annual Report, Chevron Corporation, 1999. ExxonMobil’s Corp., Official Home Page: www.exxon.mobil.com. ExxonMobil’s Corp. 1999 Annual Report, ExxonMobil Corporation, 1999. Haddadin, Haitham. â€Å" Stock Crash Reminds Pros of 1973-74 bear market† U.S. Market News, March 1, 2001. Park, Christopher. â€Å" S. Korea, Russia agree to strengthen oil, gas cooperation† U.S. Market News, Feb. 27,2001. Yahoo: www.rockefeller.edu/archive.ctr/jdrsrbro.html(3-1-01) Yahoo: www.leegallery.com/perjune.html (3-1-01)

Sugar Factory Project

A PROJECT REPORT ON â€Å" STUDY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD. † AT [pic] -: Submitted By:- AVINASH CHANRDAKANT IGHE -: The Research Guide:- PRO:-D. D. WALKE -: Affiliated To :- University of Pune N. D. M. V. P. Samaj’s Nashik [pic] Institute of Management Research and Technology (IMRT) For The Academic Year 2008 -2009 PREFACE Indirect tax is the one of the most enormous source of fund collection of the Indian government which aids to development expenses and other aspects. Central excise is one aspects of fund/revenue collection. Features of indirect taxes. Government of India needs funds for various purposes like maintenance of law and order, defence, social /health services etc. Government obtains funds from various sources out of which one main source is taxation, Justice Holmes of US Supreme Court has long ago rightly said that tax is the price which we pay for a civilized society. -view echoed in Parshuram Pottery works ltd vs. ITO (1977) 106ITR 1(sc). Taxes are conventionally broadly classified as Direct taxes and indirect taxes. As the name suggest, direct taxes are paid directly and indirect taxes paid indirectly. In the case of indirect taxes, they are paid by one person, but he recovers the same from another person. Thus, the person who actually bears the tax burden pays it indirectly through some other person, Who practically, merely acts as colleting agent of course, he is liable if fails to collect and pay the taxes. Central excise is totally whit the manufacturing company, which company Produce or manufacture excisable goods as per Central Excise Act 1944. Excisable goods indicate which goods failing under Central Excise Act 1944, And it is also must be movable and marketable and must be produce or manufacture in India. Indirect tax structure on goods. †¢ Excise duty 14%, †¢ Education cess 2%, †¢ Secondary and higher secondary education cess 1%, †¢ Vat 12. 50%. Invoice must be have 4 copy 1) Original for buyer. 2) Duplicate for transporter. 3) Third for assesses. 4) Fourth acknowledgement copy. ACKNOWLEDGEMENT It gives me immense pleasure to present this project report on study of Excise Duty Paid out by GABRIEL INDIA LTD. In partial fulfillment of post-graduate course M. B. A. No work can be carried out without the help and guidance of various persons. I am happy to take this opportunity to impress my gratitude to those who have helped me in completing this project report. At the outset, I would like to thank Mr. Kadam Head of Dept. (Excise) of ‘GABRIEL INDIA LTD’ for their valuable advice and guidance during my project completion, also Mr. Doke for timely help concerning various aspects of project. I would be failing in my duty if I do not express my deep sense of gratitude to Prof. D. D. WALKE without his guidance. It wouldn’t have been possible for me to complete this project work. Lastly I would like to thank all professors and staff at I. M. R. T. , my friends and all those persons who contributed directly or indirectly for successful completion of this project. AVINASH C. IGHE DECLARATION I, Avinash Chandrakant Ighe, student of MBA studying in Institute of Management Research & Technology, Nashik solemnly declare that the project titled â€Å"STUTY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD. was carried out by me in partial fulfillment of the MBA program under University of Pune. This project was under taken as part of academic curriculum as per university rules and norms and by no commercial interest or motive. It is my original work and not submitted elsewhere for any other purpose earlier. PLACE: NASIK AVINASH C. IGHE DATE: INDEX |Chapter No. |Contents |Page No. | | 1 | |INTRODUCTION ABOUT THE STUDY | 1-8 | | |1. |Object of the project | 1 | | | 1. 2 |Selection of the Topic for study | 2 | | |1. 3 |Objective of the project | 3 | | |1. 4 |Research methodology | 4 | | | |Scope of the study | 5 | | |1. |Limitation of study | 6 | | |1. 7 |Revenue collection of major taxes in India | 7 | | |1. 8 |Budget changes 2008 | 8 | | | | | | | 2 | |PROFILE OF THE ORGANIZATION | 9-15 | | |2. |Introduction of the Company | 9 | | |2. 2 |Product Profile | 14 | | |2. 3 |Organizational structure | 15 | | | | | | | 3 | |ANALYSIS AND INTERPRETATION OF DATA | 16-53 | | | | | | | | | | | | | | | | | |DDDDDDDATADATA | | | |3. 1 |Topic under study | 16 | | |3. |Key analysis & Data presentation | 35 | | | | | | | 4 | |EXECUTIVE SUMMARY | 54-56 | | | | | | | 5 | |CONCLUSIONS & FINDING | 57-58 | | | | | | | 6 | |SUGGESTIONS & RECOMMENDATIONS | 59 | | | | | | | 7 | |APPENDICES | 60-61 | | |6. 1 |Bibliography | 60 | | |6. |Glossary | 61 | | | | | | 1. Object of the Project In Master in Business Administration, theoretical knowledge is not sufficient. Prac tical knowledge got by the project is very useful in our future. MBA has to play quit responsible role as a manager, so that practical knowledge is must for management student. During the project we come across different real life problems. This practical knowledge helps us in future to overcome such problems in the corporate world. The objectives of the project work are as follows: 1. To enable the MBA student to test their theoretical knowledge in practical. 2. To provide training to student by the organization, this is very useful in their future. 3. Preparation of project report is mandatory for every MBA student, that is why the primary objective of any project is fulfill the requirement of the syllabus with the grasping the knowledge. 1. 2Selection of the topic for study Topic selections the one of the important aspect of our project. As it decided the course of action, to be followed. The topic selected should be such that it helps in understanding the excise concept clearly, as was given the topic by the company itself. This topic given by project guide was â€Å"STUTY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD†. Covers all the things related to excise analysis provided by the company. 1. 3Objectives of the project 1. To study procedure of central excise registration. 2. To study E. R. 1 form of central excise. 3. To study applicability of the central excise. 4. To study journey of Cenvat credit. 5. To study process of Cenvat credit taken. 6. To study drawbacks of central excise. 1. 4RESEARCH METHODOLOGY Research methodology is a way to systematically solve the research problem. It may be understood as a science of studying now research is done systematically. In that various steps, those are generally adopted by a researcher in studying his problem along with the logic behind them. Data collection is important step in any project and success of any project will be largely depend upon now much accurate you will be able to collect and how much time, money and effort will be required to collect that necessary data, this is also important step. Data collection plays an important role in research work. Without proper data available for analysis you cannot do the research work accurately. There are two types of data collection methods available. 1) Primary data: – The information about the Company is gathered from the discussion with the employees/staff. 2) Secondary data:- The secondary data collected – The balance sheets as on the date of 31st Dec 2007 for the period of 1st April 2007 to 31st Dec 2007 The methodology of this study has been adopted on the following basis: Study of various Journals, Notes & Books. †¢ Collection of Primary & Secondary data records of the organization. †¢ Analysis of the collected data for its application. 1. 5S cope of the project The excise is the important tax from indirect tax. This project covers all points about excise and also cenvat credit rules and conditions. The central excise law mainly comprise of Central Excise act 1944, Central Excise rules 2002, Cenvat Credit Rule 2004. This project also comprises central excise registration procedure, assessee profile, rules related with central excise, journey of cenvat credit rule, process of cenvat credit taken and drawbacks of central excise. Central excise is source of Indian Government from collection funds. 1. 6 LIMITATIONS OF THE STUDY †¢ Generally company does not allow outsiders to conduct any study or research work in company. Therefore, get the project done in company itself was very difficult. †¢ Due to confidentiality some important information, which are important for the project, could not be collected. †¢ Some of the information lack in accuracy, due to which approximate values were used for the analysis. Hence, the results also reveal approximate values. †¢ The project is based on theoretical guidelines and as per situations prevalent at the time of practical training. Hence, it may not be apply to different situations. †¢ The time span for the project was very short which was of 2 months, which itself acts as a major constraint. Moreover, studying the guidelines and applied it practically within such short time span was a task of great pressure. 1. 7 Revenue collection of major taxes in India [pic] Note:- (1) N. A – not available. (2) Figures in crores. 1. 8 Budget changes 2008. Budget 2007-08 and Finance Bill 2008 was presented before Parliament on 29-02-2008. The changes which are effective immediately or from 1-04-2008 have been discussed at relevant places. The statutory changes and changes in duty rates are summarized in fort pages. Highlights as follows:- †¢ General rate of basic duty reduced from 16% to 14% from1-3-2008. †¢ Rule 6(3) of cenvat credit rule recast to provide for proportionate credit in case where manufacturer is manufacturing both exempted and taxable goods and service provider is providing both taxable as well as exempted services. †¢ In case of deemed manufacturer, simple repacking will be ‘Manufacture’ 1-3-2008. Till now, labeling, re-labeling and also repacking was required. †¢ Service tax on GTA to be paid by cash only. Controversy relating to cenvat credit of outward freight continues. †¢ Strips of plastics for weaving fabric eligible for SSI exemption 1-4-2008. EOU have to pay duty equal to 50% of customs duty plus excise duty 1-3-2008. †¢ NCCD of 1% imposed on mobile phones but NCCD on PFY and pan masala not containing tobacco has been withdrawn. 2. 1 Introduction of the company Gabriel India sets up its facility in Parwanoo in 1978 in collabora tion with Federal Mogul, USA world leader in thin-walled, bimetal engine bearings, the Parwanoo plant is equipped with a fully integrated facility for the manufacture of a complete range of bimetal bearing, bushes, flanges and thrust washes; including manufacturing of powder metal and bimetal strips. In 2004, Gabriel has put up a new plant in Khandsa (Haryana) for anufacture of aluminum tin bearings. Anand Engine bearing division was emerged in 2007 from Gabriel India Ltd and is now called Anand Engine Component Ltd. Anand Engine Component Ltd is a leading suppler of Engine bearings to domestic OEMS and replacement market in the automotive industry as well as other segments such Railway, Marine and power generation. Its product also being exported to several oversea markets. Name of the company: – Gabriel India limited, Address of company: – 29th milestones, Pune-Nashik Highway, Village Kuruli, Tal: Khed, Dist. Pune -410501 (India) Tel. :+91-9922908401/2/3/4 Fax: +91-2 135-261200 www. anandgroupindia. com 1. Capital Employed – $ 43 Million 2. Net Fixed Assets – $ 31 Million 3. Major Products- Shock Absorbers, Strutsand Front Forks. Engine Bearings. 4. HQ Location- Delhi 5. Established – 1961 2. 1. 1Brief history of Gabriel:- 1997 : Started Plant for OE Passenger car shocks 1998 : HMI, Tata Motors & Ford India business started 1999 : Toyota Kirloskar business started (Qualis) 2000 : Acquired certification for QS 9000 by BVQI 2001 : HM business started (Lancer) 2003 : Acquired certification for ISO 14000 2003 : Acquired certification for OHSAS 18000 2003 : Maruti business started 003 : Acquired certification for TS 16949 by BVQI 2003 : Acquired certification for Ford. 2004 : GMI business started. 2. 1. 2 Mission of the Company:- The mission statement of Gabriel is:- â€Å"To champion and accelerate learning by providing world-class technical and managerial solution and act as the hub for transfer of learning throughout the group. † Basic philosophy behind that i s â€Å"Increase of value contribution & customer satisfaction† which means elimination of non value added activities and emphasis on value stream way of thinking rather than the traditional functional way of thinking. 2. 1. 3 Logo of the Company:- pic] 2. 1. 4 Location of the production: – Company has six branches in India. It is as follows. †¢ Pune. †¢ Dewas. †¢ Hosur. †¢ Parwnaoo (Himachal Pradesh). †¢ Nashik. †¢ Gurgoan. 2. 1. 5 Production capacity:- 1) Struts 1. 5 Million units per annum. 2) Front Forks 1. 5 Million units per annum. 3) Shock Absorbers 10. 0 Million unit per annum. 2. 1. 6 Certification of the Company:- 1:-ISO9002 – Nashik, Hosur, Parwanoo. 2:-ISO14001 – Hosur, Dewas, Pune. 3:-QS9000 – Hosur, Dewas, Nashik. 4:-ISO16949 – Hosur, Pune, Dewas. 5:-OHSAS 18001 – Hosur, Dewas, Pune. 2. 1. 7 Ride control global product range. |Twin tube shocks (gas). | |Twin tube shocks (non-gas). |Mono tube shocks. | |Spring seat shocks (semi-strut). | |Cab suspension damper. | |Steering damper. | |Strut cartridges. | |McPherson struts. | |Self leveling shocks. | |Active suspension. | |Suspension corner module. | 2. 1. 7 Gabriel Pune [pic] 2. 2Product profile:- [pic] [pic] 2. 3 Organizational chart :- Deep C Anand Foundation Mr. S. G. Kulkarni (D. G. M finance) Mr. A. Vispute Mr. S. Das (Sr. manager) Manager) Mr. M. Dalal Mr. S. Agnihotri Mr. A. Mane Mr. T. J. Kadam (A. M) (A. M) (A. M) (A. M) Miss. Harivanda Mr. A. P. Doke (Asst. ) (Officer) Mr. R. M. Wadekar Mr. M. D. Pardeshi 3. 1 TOPIC UNDER STUDY 3. 1. 1 Theoretical background :- 1) Journey of Central Excise. 2) Central Excise Act 1944. 3) Central Excise Rules 2002. 4) Cenvat Credit Rule 2004. ) Registration procedure of central excise. 6) E. R. 1 form, analysis and format. 3. 1. 2 Journey of Central Excise. Available historical evidence on the organized forms of commodity taxation shows that duty on two commodities – salt and liquor – was levied during flourishing Mauryan period (5% to 10%). During Mughal period, tax on manufactured goods was extended to indigo, cotton, soap, edible oil, tobacco and salt. Early British Rule imposed duty on dairy products, handlooms, leather products. Iron and steel. Excise, as we understand it today, was 1st introduced on cotton yarn in 1894, mainly to check exports of Indian textiles to USA, China, Japan and Hong Kong. Subsequently, excise net was widened and it was imposed on motor spirit (1917), kerosene (1922), Silver (1930), Sugar and matches (1934). More items were covered under excise in 1943. Development of Excise Law Initially, separate Act used to be introduced for each commodity. Thus, by 1944, there were 16 each enactment. All these were consolidated and a consolidating Act was passed in 1944(which is still in force). The consolidated act included various items called Tariff Items (TI) – like Sugar (TI-1), Coffee (TI-2), Tea (TI-3) etc. More and more items were added each year, usually at the time of Budget. Finally, residual item – called Not Elsewhere specified (NES) (TI-68)-was introduced w. e. f. 1-3-1975. Thus, effectively, all items were covered. Duty on TI – 68 was 1% in the beginning, which was raised in stages to 12%. Central Excise Tariff :- Since tariff item were added from time to time, the arrangement and sequence of each was not tariff item was not scientific and logical as items were added in the Schedule to central Excise Act from time to time. In the meanwhile, International Standards were developed for classification of goods and Customs Tariff in India was revised to fall in line with International Standards for classification. Excise tariff was also revised and Central Excise Tariff Act, 1985 was brought into effect from 1-3-1986. Thus, only 15 commodities were covered in 1944, against over 1,300 commodities covered in 1994. MODVAT in 1986 :– Modvat was introduced w. e. f. 1-3-1986, to avoid cascading effect of taxation. Coverage of MODVAT was increased over a period of time and now most of the inputs (except a few), are eligible. MODVAT was extended to capital goods and petroleum products in March 94. (MODVAT was renamed as CENVAT w. e. f. 1-4-2000) Other landmarks – until 1938, excise duties were administered by provincial (Now called State) Governments. Central Excise and Salt Revenue Department was established in 1938. Changes in recent times:- Some important changes in recent times are as follows: 1-4-2000 – Basic Excise Duty will be 16%on almost on all commodities. Branded goods manufactured by SSI in rural area will be exempted from duty. 1-4-2000 – Modvat was renamed as Cenvat. New Cenvat rules 57 AK introduced Duty payment on fortnightly basic, instead of at every time before clearance. 1-7-2000 – All statutory records abolished. Department will rely on private records of assessee. New Valuation section 4 and new Valuation rules introduced. 1-7-2001- New Central Excise Rules made effective and earlier Central Excise Rules, 1944 scrapped. Many procedural simplifications made. September, 2001 – CBE&C released ‘New Central Excise Manual, 2001’ and ‘Custom Manual, 2001’. Basically, these are consolidation of many previous trade notices, public notices and CBE&C circulars. In addition, general information about customs and excise law is contained in these manual. 9-7-2004 – Introduction of Education Cess @ 2% of duty or tax, Textile Articles practically out of excise net. 10-9-2004 – Integration of Cenvat Credit of Excise duty on goods and service tax. Credit is inter-changeable. 1-1-2005 – Service tax on Goods Transport Agency. Tax payable by consignor/consignee paying freight. 28-2-2005 – Central Excise Tariff converted from 6 digits to 8 digits. 1-3-2006 – AED (GSI) fully exempted. SED merged with basic excise duty. 13-7-2006 – department can provisionally attach property of a person to whom show cause notice has been served (section 11DDA of CEA). Basic procedure in Central Excise As per section 6 of CEA, registration is required to be obtained by (a) every manufacturer or producer of excisable goods that is goods specified in first and second schedule to central excise tariff act (b) wholesale purchase or sale or storage of any specified goods included in first or second schedule of central excise tariff act. As per rule 9 of Central Excise Rules, every person who produces, manufacturers, carries on trade, holds private store room or warehouses or other wise uses excisable goods shall get registered. The rule also otherwise Board to issue notification (a) specifying conditions and procedures for registration and (b) grating exemption to person or class of person from provisions registration. Registration is compulsory as both section 6 of CEA and rule 9(1). It has been clarified that registration granted in earlier old rule 174 will be valued under new rules. 3. 1. 3 Central Excise act 1944 (sec 40) This is the first act which gave the power to excise officer for provision of collecting the excise or taking action of arrest, penalty, Valuation. Nature of Excise Act The basic condition for levy of Excise Duty:- 1) The duty is on goods. 2) The goods must be excisable. 3) The goods must be produced or manufactured with aid of power. 4) Such production must be in India. 5) Goods must be movable and marketable. 3. 1. 4 Central Excise Rules 2002 Rule 1:-Short title, extent and commencement. Rule 2: – Definition of. Act †¢ Assessment †¢ Assesses †¢ Board †¢ Duty †¢ Notification †¢ Tariff act †¢ Warehouse Rule 3: – Appointment and jurisdiction of central excise officer. Rule 4: – Duty payable on removal. (Molasses) Every person who produce or manufacture any excisable goods, or who store s uch goods in a warehouse, shall pay the duty livable on such goods in the manner provided in the rule 8 under any law, and no excisable goods, on which any duty is payable, shall be removed without payment of duty from any place, where they are produce or manufactured, or from a warehouse, unless otherwise provided. Rule 5: – Date for determination of duty and tariff valuation. If any excisable are used within the factory, the date of removable of such shall mean the date on which the goods are issued for such use. Rule 6: – Assessment of duty. The assessee shall himself assess the duty payable on any excisable goods. Rule 7: – Provisional assessment. The Assistant Commissioner of central excise or the deputy commissioner of central excise, as may be required for finalizing the assessment, the is available, but within a period not exceeding six months from the date of the communication of the order issued under sub rule (1). Rule 8: – Manner of payment. The duty on the goods removed from the factory or the warehouse during a month shall be paid. Rule 9:-Registration. Any person who produces, manufacture, carries on trade, holds privet store-room or warehouse or otherwise uses excisable goods, shall get registered. Rule 10:-Daily stock account. All such records shall be preserved for a period of five years Immediately after the financial year to which such records pertain. Rule 11:-Goods to be removed on invoice. No excisable goods shall be removed from a factory or a warehouse except under an invoice singed by the owner of the factory or his authorized agent and in the case of cigarettes, each such invoice shall also be countersigned by the inspector of central or the superintendent of central excise before the cigarettes are removed from the factory. Rule 12:-Return to filing Provided that an assesses manufacturing pan masala failing under tariff item 21 06 90 20 or pan masala containing tobacco failing under tariff item 24 09 99 90, shall also file, along with the return ,for the month which the said return relates, a statement summarizing Rule 13: – Export without payment of duty. †¢ Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacture or any other premises, as may be approved by the commissioner. †¢ Any material may be removed without payment of duty from a factory of the producer or the any other premises, for use in the manufacture or processing of the goods which are exported, as may be approved by the commissioner. †¢ The export under sub rule (1) or sub rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board. Rule 14: – Warehousing provision. The central government may be notification, extend the fac ility of removal of any excisable goods from the factory of production to a warehouses to another warehouses without of payment duty. †¢ The facility under sub-rule (1) shall be available subject to such condition, including penalty and interest, limitation with respect to the period for which the goods may remain in the warehouse and safeguard and procedure including in the related to the dispatch, movement, receipt, accountable and disposal of such goods may be specified by the Board. 3. 1. 5 Cenvat credit rule 2004. (rule 16) Dated 10/9/2004 amended. Government appointed Dr. Vijay Kelkar for recommending tax reforms and as part of the report. Union budget 2003-2004 clearly recommendation of Kelkar committee have been accepted. A new rule 12 A was inserted vide notification no: 19/2006, dated 30/09/2006. which deals with the procedure and facilities for large tax payer, particularly with reference to the following aspects. 1) Removal of input or capital goods by a large tax payer through a transfer challan/invoice. 2) Transfer of cenvat available with one of the units of the large taxpayer to his other registered premises through a transfer challan. Cenvat credit rule deals with as follows goods, Rules 1 :- Capital goods †¢ All goods failing under chapter 82,84,85,90 heading no 68. 02. †¢ Pollution control equipment. †¢ Component, spares and accessories of the goods. Specified (1) (2) above. †¢ Moulds and dies, jigs and fixtures. Refractory and material. †¢ Tubes and pipes and fitting. †¢ Storage tank. Note:-office equipment and appliance in an industry and hence credit cannot be valid. Rules 2 :- Inputs All goods and raw material Except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol and motor vehicles, used for providing any output service. Rule: – 3 A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit. †¢ The duty of excise of specified in the first schedule to the Excise Tariff Act, livable under the excise act. †¢ The duty of excise specified in the second schedule to the Excise Tariff Act. The education cess on excisable goods under section 91. Rule:-4 Condition for allowing CENVAT credit. The cenvat credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. Rule: – 5 Refund of CENVAT credit to units in specified areas. For the purposes of this rule, â€Å"duty† means the duties specified in the sub rule (1) of rule 3 of these rules. Rule: – 6 Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services. Rule: – 7 Distribution of credit on inputs by the office or any other premise of output service provider. A provider of output services shall be allowed to take credit on inputs and capital goods received on the basis of an invoice or a bill or a bill a challan issued by an office or premises of the said provider of output service, which receives invoice, issued in terms of the provision of the central excise rules, 2002, towards the purchase of inputs and capital goods. Rule: – 8 Storage of inputs outside the factory of the manufacturing. Rule: – 9 Documents and accounts. (1) An invoice. (2) A supplementary invoice. (3) A bill of entry. (4) A certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post office. Rule: -10 Transfer of cenvat credit. Rule: – 11 Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region, Kutch district of Gujarat, state of Jammu and Kashmir and state of Sikkim. Rule: – 12 Power of central government to notify goods for deemed cenvat credit. Rule: – 13 Recovery of cenvat credit wrongly taken or erroneously refunded. Where the cenvat credit has been taken or utilize wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer or the provider of the output service and the provision of section 11A B of the excise act or section 73 and 75 of the finance act. Rule: – 14 Supplementary provision. Any notification, circular, instruction standing order trade notice or other order trade issued under the Cenvat Credit Rule 2002, by the Central Government, the central board of excise and customs, the chief commissioner of central excise, and in fore of the commencement of these rules, shall, to the extent it is relevant and consistent with these rules, be deemed to be valid and issued under the corresponding provision of these rules. 6. Registration procedure of Central Excise As per section 6 of CEA 1944, Registration is required to be obtained by (a) every manufacturer or producer of excisable goods that is goods specified in first and second schedule to central excise tariff act b(b) wholesale purchase or sale or storage of any specified goods included in first or second schedule of central excise tariff act. As per rule 9 of central excise rules, every person who produces, manufacturers, carries on trade, holds privet store room or warehouses or other wise uses excisable goods shall get registered. The rule also otherwise Board to issue notification (a) specifying conditions and procedures for registration and (b) grating exemption to person or class of person from provisions registration. Registration is compulsory as both section 6 of CEA and rule 9 (1) use the world shall. It has been clarified that registration granted in earlier old rule 174 will be valued under new rules. 1. Application for registration:- Before starting production of excisable goods or dealership for the purpose of issuing invoice to pass Cenvat credit, registration should be obtained. The Application Forms specified for this purpose are given in Annexure (Form A1 for all persons except certain textile processors/cheroot manufacturers). Separate Forms A2 is prescribed for registration of Power loom Weavers/Hand processors/ dealers of yarns and fabrics and manufacturers of readymade garments. Form A3 is the application for registration specified for manufacturers of hand – rolled cheroots tobacco falling under sub – heading 2402. 00 of Central Excise Tariff. The application should be submitted in duplicate to the jurisdictional Deputy/ Asst. Commissioner of Central Excise. An attested copy of permanent Account Number (PAN) allotted by Income Tax Department should be enclosed with the application. Under the New Central Excise Registration Procedure for Power loom Weavers/Hand processors/ dealers of yarns and fabrics and manufacturers of readymade garments, the C. B. E. and C. through Circular No. 708/24/2003- CX, dated 23-4-2003[2003(153) E. L. T(T63)], asked departmental officers to issue registrations even if PAN is not available. 2. Registrations Certificate:- The Registrations Certificate in prescribed format [Form RC-Annexure-2] will be issued within seven days. Normally, RC can be obtained across the table on the date of application itself. Verification of the premises will be made later. 3. Permanent nature of RC:- Registrations Certificate, once issued, is permanent except when it is suspended or revoked. RC is not required to be renewed. 4. No fee for Registration:- Registrations Certificate is issued free of charge and there is no fee prescribed for the same. 5. Same form for intimation of changes:- The same application form is to be used for intimating any change in the information furnished originally at the time of applying for Registrations Certificate. Manufacture of new or additional products need not be intimated. 6. Transfer of Business:- Excise registration is premises-specific. But it is non-transferable and hence, when the business is transferred to another person by way of sale or lease, the taking over the business (transferee) should take fresh registration in this name. 7. Change in the Constitution:- If the entity holding Central Excise Registration is a firm or company or association of persons, any change in the constitutions should be intimated to the concerned Central Excise Officer within 30 days. 8. De- Registration:- If the business is not carried, Registrations Certificate should be surrendered to the superintendent of Central Excise. A declaration specified for this purpose [Annexure-3] should be given while surrendering RC. 9. Quoting RC Number:- The PAN- based Excise registration number is required to be printed on top of all Central Excise invoices, duty challans, PLA & other Forms /documents. Textile units coming into Excise fold for the first time can clear their goods and pay duty pending grand of registration. 10. Revocation or suspension of registration:- For contravention of provisions of Central Excise Act, 1944/ Central Excise Rules, 2002 and other specified offences, RC can be suspended or revoked by the deputy/Assistant Commissioner. As there are separate penal provisions to take care of various infractions, this is seldom resorted to. 3. 1. 7 Analysis and detail of Excise Return Form: – Excise Return (E. R. -1) form :- Excise Return (E. R. -1) form is the most important document of excise return. Rule 12 of the Central Excise Rules, 2002 and rule 9(7) of CENVAT Rules, 2004. Each E. R. 1 form have two copies one is original and other is duplicate this document use for return of excisable goods and availment of cenvat credit for the month. Includes details of the manufacture, clearance and duty payable also detail of goods item code, registration number, name of the company, address, quantity manufactured, and quantity cleared assessable value etc. E. R. 1 form has details about basic excise duty 14%, education cess 2% and secondary and higher education cess. Attached all detailed value, item code number, description and also detail of cenvat credit availment and utilized. E. R. 1 form has details about cenvat input goods, cenvat capital goods, and cenvat service tax. The following points are include in cenvat credit availment and utilized. †¢ Credit on manufacture invoice. †¢ Credit taken on Dealers invoices. †¢ Credit taken on capital goods. †¢ Credit taken on input services. †¢ Credit taken on imported capital goods. Credits taken from inter unit transfer of credit by a large taxpayer. E. R. 1 form include Self assessment memorandum, acknowledgment and lastly authorized signature and name. 3 . 1. 8 CENVAT Credit Process:- (1) Cenvat credit is allowed to offset duty liability on final product services. Hence, as per rule, Cenvat credit is not allowed on quantity of inputs and input service used exclusively in the manufacturer of exempted goods/ services. If cenvat credit is availed on inputs and input services used in the manufacture or rendering of both dutiable and exempted goods or services, 10% of total price (excluding sales tax and other taxes if any paid) shall be paid. The output service provider shall utilize credit only credit only to the extent of an amount not exceeding 20% of the amount of service tax payable or taxable output service. Now sub-rule (3A) in Rule 6 Vide Notification No. 10/2008-C. E. (N. T. ), dated 1-3-2008. (w. e. f. 1-4-2008) provides for reversal of credit attributable to the input and input services used in the manufacture of exempted goods as per the prescribed in the said rule. (2) The condition of 10% payment is not applicable if separate accounts of receipt, consumption and inventory of such inputs or input service are maintained cenvat credit is taken on that quantity of inputs and input services used in the manufacture of dutiable goods/ taxable service only. In respect of certain specified services, such restriction doses not operate. Thus credit is allowed on the service tax pay without the requirement of maintaining separate accounts to consulting engineer, architect, and interior decorator, management consultant, real estate agent, commissioning and instillation service, technical inspection and certification service, commercial or industrial construction service security, security agency, scientific or technical consultancy, banking and financial services, life insurance services, technical testing and analysis service, maintenance or repair service and intellectual property service, if these or not used exclusively for providing exempted output services. In the case of general insurance service, when both taxable and exempted services are provided, an optional scheme, utilize Cenvat credit attributable to inputs/ input services used in providing taxable services, has been provided. (3) For manufactured of certain specified exempted goods manufacturer shall pay an amount equivalent to Cenvat credit attributable to inputs and input services used in or in relation to manufacture of such final products. These products are: A – Goods falling within heading No. 2207 of the First Schedule to the Tariff Act; (Ethyl alcohol and other spirits, denatured, of any strength); B – Low sulphur Heavy Stock (LSHS) used in the generation of electricity; C – Naphtha (RN) used in the manufacture of fertilizer; D -. Newsprint, in rolls and sheets, falling within heading No 48. 1 of Central excise tariff; E – Final products failing within chapters 50 to 63 Central excise tariff; F – Naphtha (RN) furnace oil used for gener ation of electricity; G – Goods supplied to defense projects or to the Ministry of Defense for official purposes, under any of the specified notifications; H – Liquefied Petroleum Gases (LPG) falling within item 27111200, 2711300 and 27111900 of the said First Schedule; I – Kerosene for ultimate sale through Public Distribution System. If the above producer is not followed the assessee will be liable not only for recovery under Rule 14 of Cenvat Credit Rule, 2004, but also for interest penalty. (4) Amount of 8% paid (now 10% under Rule 6) while clearing non-dutiable goods and realized from customers was held as not recoverable under section 11D of Central Excise Act, 1944 – Unison Metals Ltd. V. commissioner, 2006 (204) E. L. T. 323(Tri. -LB). But if the amount was collected in respect of dutiable goods, the same Larger Bench judgment says, real identity of the amount collected is not relevant for section 11D; whether the collection ‘represented duty’ of excise alone is relevant. (5) As per new condition â€Å"(d)† in Rule 6(3), the output service provider in the case of general insurance service has to intimate the option in writing to utilize Cenvat attributable to inputs and input services in providing taxable output services to the Range Superintendent, giving prescribed details. The option once exercised cannot be withdrawn during the remaining part of the financial year. (6) Credit is not admissible on capital goods used exclusively in manufacture of exempted goods/rendering of exempted services. 7) Under Rule 6 (3), no distinction is to be made between intended final product and unintended emergency of by – product – 2007 (208) E. L. T. 25(Tri. -LB) – Rallies India Ltd. v. CC E. (8) The substantive provisions of Rule 6 as contain in sub-rule (1),(2) and (3) shall not apply for exempted goods cleared either to :- ? SEZ Unit, ? 100% EOU, ? EHTP,STP unit, ? United Nations or an International Organization for their official use or supplied to projects listed in Notification No. 108/95 – C. E. , or ? For export under bond under Rule 19 of the Central Excise Rules, 2002. [ C. B. E. & C. circular No. 785/18/2004 – CX. , dated 17-5-2004 – 2004 (167) E. L. T. T35] ? Gold or Silver arising in the course of manufacture of copper or zinc by smelting, or, All goods which are exempt from the basic duties of Customs and the additional duty (C. V. D. ) when imported into India and supplied against International competitive bidding in terms of Notification No. 6/2006 – C. E. 2. KEY ANALYSIS & DATA PRESENTATION 3. 2. 1 EXCISE DATA OF THE COMPANY :- Financial highlight of the period 1st April 2004 to 31st March 2008 A. Value of clearance goods. |S. R. |Particulars |2004 – 2005 |2005 – 2006 |2006 – 2007 |2007 – 2008 | |1 |Domestic clearance |774200060 |1001839000 |1024535335. 87 |761355812. 0 | |2 |Scrap |2990434 |4460621 |4406276 |3947935 | | | | | | | | |3 |Export clearance |11270 |2740620 |5150444 |1958831 | |4 |Other |26581926 |29447903 |8895151. 08 |00. 00 | |5 |Total clearance |803783690 |103783690 |1042987207. 15 |767262578. 50 | B. Central excise duty. |S. R. Particulars |2004 – 2005 |2005 – 2006 |20 06 – 2007 |2007 – 2008 | |1 |Payment in PLA |48740016 |53681491 |41367098 |26186202 | | | | | | | | |2 |Payment through cenvat credit |90119634 |112750237 |169196919 |100193615 | | | | | | | | | | | | | | | |3 | Total |138859650 |166431728 |210564017 |126379817 | | | | | | | | | | | | | | | C. Cenvat credit taken. |S. R | Particulars |2004 – 2005 |2005 – 2006 |2006 – 2007 |2007 – 2008 | |1 |On capital goods |4958440 |4773122 |8147200 |7764147 | | | | | | | | |2 |On input goods |87752967 |109226355 |153488966 |86673644 | | | | | | | | |3 |On input services |165307 |311808 |4044501 |3008152 | | | | | | | | | | | | | | |4 | Total |91776714 |114311285 |165680667 |97445943 | | | | | | | | | | | | | | | Passenger cars in India- Share of Business The following chart shows market share of Gabriel India ltd. Conclusion:- The above pie chart shows Gabriel is the enormous producer in the India which produces automotive components. Gabriel covered about 63%production and other companies covered only 37%. It is indicating Gabriel very important company for the Indian automobile sector. Central excise paid by Gabriel: (Payment in PLA, payment through cenvat credit) The following chart shows payment through personal ledger account and cenvat credit. Conclusion:- The above chart shows central excise payment through personal ledger account and cenvat credit. Cenvat credit is the most important element of excise. As per above chart company paid continuously excise from personal ledger account and continuously growth in payment of duty. Total excise payment of Gabriel (from 2001 to 2008) The following pie chart shows excise payment of Gabriel India ltd. ll payment shows in parentage from 2001 – 02 to 2007 – 08 [pic] Conclusion :- The above chart shows every year increase the total value of excise clearance, that means Gabriel have incessantly growth and also paid the duty regularly. Cenvat credit taken :- The following bar graph shows cenvat credit taken by Gabriel India ltd. The following value shows Capital goods, Input goods and Input Services. [pic] Conclusion :- The above hart shows value of Capital goods, Input goods and Input Services in graphically. As per above chart input goods is one most important goods for cenvat credit and large commitment for cenvat credit. Capital goods and input services covered very small area of cenvat credit. | |[See rule 12 of the Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004] | |   |   |   |   | |Large Taxpayer unit opted for (Name of City) |   | |   | |   |   |   |   |   | |   |   |   |   |   |   | |Name of the assessee | |   | 29-Mile Stone Pune – Nasik Highway |   | |   |   | |   |Village Kuruli, Pune-410501 |   | |  3. Details of the manufacture, clearance and duty payable: |   | |   |   |   |   |   | |1 |Motor Vehicle parts & Accessories : Shock |8708. 00 | | 14 % | | |Absorber & Struts / Kits/Tube | | | | | | | |- | | |2 |Tools & Dies |8207. 00 | – |14 % | |3 |Waste & Scrap of Steel |7204. 90 | – |14 % | 2. List of the principal inputs and capital goods used by the assessee. A) Inputs :- 1) MS Steel Tubes 2) Bright Bar 3) Sintered parts. B) Capital Goods: – As per Annex- G. 4. Brief details of the revenue for the list three years in the Performa given below. |Year. |Total duty paid |Total duty paid through CENVAAT | Total duty | | |PLA |Inputs Cap. Goods | | | | | |payment | | |(In Rs. ) |(In Rs. ) | | | | | |(In Rs. | | | | Inputs /Cap. Goods | | |2002-2003 |28871497 |42919868 / 3224062 | 75015427 | |2003-2004 |39091938 | 61721263 / | 104876428 | | | |4063257 | | |2004-2005 |48740016 | 86010192 / 3369064 | 138119272 | C. SUMMARY OF AUDIT RESULTS Date of preparation 22. 09. 2002 W/P No_____________ Provide an outline of all objections , which involve short/non levy/collection of Duty, amount (say under Sec. 1D), irregular availment / utilization of credit, Irregular payment of refund and non -payment of interest due. Details of objection Of technical /procedural in nature without involving revenue / credit / interest /amounts should also be mentio ned . Indicate whether the assessee has agreed to the objection and if so , has made spot payment (if so details thereof). D. PRELIMINARY OR DISK REVIEW: Date of preparationW/P No_____________ 1. Give reasons for selection of the unit for audit this time (as informed by Planning Cell) The Company has paid Central Excise Duty between 1 to 2 crores through PLA for the last three years; therefore according to the CBEC letter F. No. 598/35/2001-CX DT. 09. 11. 2001, the company has been selected for EA-2000 Audit, under new standard audit programmer 2. The auditor should check whether the Assessee Master File (refer to in Annexure A and B of New SAP) is available in IAD and whether the same is complete. If not the auditor should complete the same as for as possible from the information available in the office. Go through the information available in Assessee Master File. Identify and mention (with justifications), the areas or issues those merit verification during the conduct of audit (refer Para 3. 4. 2 of New SAP) No Assessee Master File has been maintained in IAD. However, now it is being prepared. (i) Obtain and study other documents illustrated in para 3. 4. 2 and Annexure G of New SAP and conduct examination as illustrated in Annexure D of New SAP. List Out the documents studied. 1) Balance Sheet 2) Clearances for last three years 3) Classification list 4) Modvat Declaration (ii) Identify and mention (with justifications), the areas or issues those merit Verification during the conduct of audit (refer para 3. 4. 2 of New SAP). In the balance sheet for the year 2003-04 it is observe that the company has shown Other income Rs. 50,163,700/- the detail of the same are required to be verified (See Annexure â€Å"A†) 3. Work out sum of the important financial ratios as mentioned in para 3. 4. 3 and Annexure C of New SAP. Mention the important indicators which require detailed Verification during the conduct of audit. From the balance sheet for the year 2000-01 & 2001-02 it is observed that the company have not taken any term loan from bank but during the year 1996-97 the company has taken term loan from ICICI, SBI Patiyala, Deutche bank for installation an of plant as well as purchase of assets. Further the company has not taken major advances from their customers. 4. Mention charges in the law and rates of duty pertaining to the products manufactured and inputs since previous audit. There is no change in rates of duty for products manufactured and inputs since last audit. 5. Mention details of Anti-evasion cases booked in recent past or are in progress and Past audit objections, which have not been settled so far by way of assessee acceptance, Adjudication, appeals etc. No anti-evasion cases booked in recent or past, Audit objections are pending related to service tax on Tech. know how and clearance to Sister Unit, Non payment of interest on rate escalation charges 6. Observation of the Auditor on any other issue emerging during Desk Review. E. GATHERING AND DOCUMENTIING SYSTEMS INFORMATION INTERVIEWS Date of preparation: 16. 09. 2 to 18. 09. 02W/P No_____________ Person (s) Interviewed, their designation and dates of interview. |Person |Designation |Date of interview | |Mr. Sanjay Agrawal |Sr. Manager, Finance | | |Mr. B. Rao |Sr. Manager Production | | Whether the assessee’s as submitted list of all documents maintained in respect of items mentioned und er Para 3. 4. 7 of New SAP. Yes the assessee has submitted the list of all documents i. e. Trial balance, Balance Sheet, profit & loss account, Sales tax returns, Income tax returns, Purchase & Sales ledger Give the gist of interviews especially in respect of i) related ventures , business with these ventures and annual volume of such Transactions, ii) relationships with the unit and its owners/shareholders , iii) the head office /registered office of the unit , location of its operations and location of its accounting records Head Office/Factory: Kuruli, Pune- Nasik Highway, Tal -Khed, Dist-Pune. iv) whether Company is an ancillary unit or independent unit of productions: It is an independent Unit. v) Any organizational or systems changes that has occurred since last audit CENVAT TO PLA RATIO (in 000) Year |PLA |CENVAT |Ratio | |2003-04 |39092 |65785 |37:63 | |2004-05 |4874 |89379 |35:66 | Excise Duty to Turnover Ratio (in 000) |Year |Excise duty |Turnover |Ratio | |2003-04 |104877 | | % | |2004-05 |138119 | | % | AUDIT PLAN: (Please see para 3,4,22 to 3,4,24 and Annexure J of NEW SAP) Date of preparation 14. 01. 2006 W/P No_____________ Audit Plan approved by___________ ) The Audit Plan must be based on the issues identified in the previous stops as to be verified during the conduct of audit and must be specific in the following format(also given in Annexure J of New SAP) |Srno |Subject No |Specific issue |Source Document |Field Document |Coverage Period |Selection |Verification | | | | | | | |Criteria |Paper No | |1 |Capital goods |Credit availed on |1. Invoice |1)purchase register|December, |Company | 1 | | | |capital goods & | |/ |2001. |Availed | | | | |installation |2. RT 12 |order | |Credit in | | | | | | | | |Capital goods of | | | | | |3. Balnce |2) Asset | |Rs. lakhs for | | | | | |sheet |Register, | |the month of Dec. | | | | | | | | |2001. | | | | | |4. Delivery |3)Installatn | | | | | | | |Challan |certificate | | | | | | | | | | | | | | | | |5. Cenvat A/c |4)Gate | | | | | | | |Register. |register | | | | | | | | | | | | | | | | | |5) Issue slip | | | | | | | | | | | | | |2 |Credit on input|Credit availed on |1). Export |1). Purchase |November, 2001. |Company has |2 | | | |inputs of |Invoices |Register, | |availed CENVAT | | | | |utilization |2). RT 12 |2) Purchase | |Credit of | | | | | |3). Balance |order, | |Rs. 62 lakhs | | | | | |sheet |3) Gate | |On input for the| | | | | |4). CENVAT A/c |register, | |month of Nov. | | | | | |register |4). Issue slip | |2001 and March | | | | | | |5) Stock | |2002 | | | | | | |statement. | | | | |3 |Export |Export under bond |1). RT 12 |1). Purchase order,|August, 2001, |Company has | 3 | | | |/ rebate |2). ARE I |2).. Shipping | |exported | | | | | |3) Invoice |bill | |excisable product| | | | | |4). UT1. |3).. Delivery | |under UT | | | | | |5) RG1 |challan | |amounting to Rs, | | | | | | |4). Packing slip, | |30012993 | | | | | | |5). Proof of | | | | | | | | |export, | | | | | | | | |6) Sales register. | | | | |4 |Waste and scrap|Clearance of steel|1). RT 12 |1). Balance sheet. |March 2002 |Company has | 4 | | |of steel |scrap |2). Invoice, |2). Sales register,| |cleared maximum | | | | | |3). Delivery |3).. Tender copy, | |steel scrap in | | | | | |challan, |4). Weight | |March 2002 | | | | | |4). RG1 |slip, | | | | | | | |5) Prodn. Clearance |5) Gate register | | | | | | | |Statement for | | | | | | | | |2001-02 | | | | | |5 |Consulting |Expenditure on |1). Agreement |1). RBI Permission |1997-98 |1997-98 onwards | 5 | | |Engineer |technical know-how|2). Balance |2). Party |Onwards |to August 2002 | | | | |i. e. |Sheet |Ledger, | | | | | | |Consulting | |3) Payment | | | | | | |Engineer | |particular | | | | EXECUTIVE SUMMARY The project titled as â€Å"STUTY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD† Was done at Gabriel India Ltd Pune. Indirect tax is the one of the most enormous source of fund collection of the Indian government which aids to development expenses and other aspects. Central excise is one aspects of fund/revenue collection. Selection of the topic is one of the important aspects of our project. As it decided the course of action, to be followed. The topic selected should be such that it helps in understanding the excise concept clearly, as was given the topic by the company itself. The project is based on the Total excise paid by company also its registration procedure, cenvat credit taken, E. R. 1 form and various rules. The objectives of this project was – 1) To study procedure of central excise registration. 2) To study E. R. 1 form of central excise. ) To study various rule of the central excise. 4) To study journey of Cenvat credit. 5) To study process of Cenvat credit taken. 6) To the study drawbacks of central excise. The central excise tax one of the most important aspects. Every manuf act