Friday, March 6, 2020

Countries of Central America and the Caribbean

Countries of Central America and the Caribbean Central America is a region at the center of the two of the American continents. It fully lies in a tropical climate and has savanna, rainforest, and mountainous regions. Geographically, it represents the southernmost part of the North American continent and it contains an isthmus that connects North America to South America. Panama is the border between the two continents. At its narrowest point, the isthmus stretches only 30 miles (50 km)Â  wide. The mainland portion of the region consists of seven different countries, but 13 nations in the Caribbean are also normally counted as a part of Central America. Central America shares borders with Mexico to the north, the Pacific Ocean to the west, Colombia to the south and the Caribbean Sea to the east. The region is considered part of the developing world, which means it has issues in poverty, education, transportation, communications, infrastructure, and/or access to health care for its residents.The following is a list of the countries of Central America and the Caribbean arranged by area. For reference the countries on the mainland portion of Central America are marked with an asterisk (*). The 2017 population estimates and capitals of each country have also been included. All information was obtained from the CIA World Factbook. Central America and the CaribbeanCountries Nicaragua*Area: 50,336 square miles (130,370 sq km)Population:Â  6,025,951Capital: ManaguaHonduras*Area: 43,278 square miles (112,090 sq km)Population:Â  9,038,741Capital: TegucigalpaCubaArea: 42,803 square miles (110,860 sq km)Population:Â  11,147,407Capital: HavanaGuatemala*Area: 42,042 square miles (108,889 sq km)Population:Â  15,460,732Capital: Guatemala CityPanama*Area: 29,119 square miles (75,420 sq km)Population:Â  3,753,142Capital: Panama CityCosta Rica*Area: 19,730 square miles (51,100 sq km)Population:Â  4,930,258Capital: San JoseDominican RepublicArea: 18,791 square miles (48,670 sq km)Population:Â  10,734,247Capital: Santo DomingoHaitiArea: 10,714 square miles (27,750 sq km)Population:Â  10,646,714Capital: Port au PrinceBelize*Area: 8,867 square miles (22,966 sq km)Population:Â  360,346Capital: BelmopanEl Salvador*Area: 8,124 square miles (21,041 sq km)Population:Â  6,172,011Capital: San SalvadorThe BahamasArea: 5,359 square miles (13,880 sq km)Population:Â  32 9,988Capital: NassauJamaicaArea: 4,243 square miles (10,991 sq km)Population:Â  2,990,561Capital: KingstonTrinidad and TobagoArea: 1,980 square miles (5,128 sq km)Population:Â  1,218,208Capital: Port of SpainDominicaArea: 290 square miles (751 sq km)Population:Â  73,897Capital: RoseauSaint LuciaArea: 237 square miles (616 sq km)Population:Â  164,994Capital: Castries Antigua and BarbudaArea: 170 square miles (442.6 sq km)Antigua area: 108 square miles (280Â  sq km); Barbuda: 62 square miles (161Â  sq km);Â  Redonda: .61 square miles (1.6 sq km)Population:Â  94,731Capital: Saint Johns BarbadosArea: 166 square miles (430 sq km)Population:Â  292,336Capital: BridgetownSaint Vincent and the GrenadinesArea: 150 square miles (389 sq km)Â  Saint Vincent area: 133 square miles (344 sq km)Population:Â  102,089Capital: KingstownGrenadaArea: 133 square miles (344 sq km)Population:Â  111,724Capital: Saint GeorgesSaint Kitts and NevisArea: 101 square miles (261 sq km)Saint Kitts area: 65 square miles (168 sq km); Nevis:Â   36 square miles (93 sq km)Population:Â  52,715Capital: Basseterre

Wednesday, February 19, 2020

Media Analysis Essay Example | Topics and Well Written Essays - 1500 words

Media Analysis - Essay Example Reference is made in the text used in the above news article, as this text is followed by relevant visual aids. Commonly, the text used in each medium is decisive in regard to the medium’s role and the message involved. At a first level, the text used needs to be clear; this means that the reader or the viewer can develop a specific view on the issue discussed. In addition, the text used needs to reflect an existing event or the personal view of the writer. The text of the medium chosen, the news article of BBC News, has the following characteristics: a) it focuses on a particular subject: the intention of Walt Disney to ban junk food ads in its programs, b) the subject of the medium is made clear in the title; this means that the text that follows cannot lead to different assumptions, i.e. no opposition would exist between the title and the rest of the text as such phenomenon would cause doubts in regard to the credibility of the information provided, c) the article itself, i .e. the text of the article excluding the title, offers a high range of information in regard to the subject discussed. This part of the text should be further analyzed in order to verify whether there is any aspect that it is not immediately obvious to the intended consumer. ... At the next level, it is noted that these standards will not be applied immediately but after a 3-years period, i.e. from 2015 onwards (BBC News 2012). However, the above fact leads to the elimination of the potential benefits of the project; in the next 3 years the development of the problem cannot be clearly estimated. This means that it is quite possible that after 3 years these standards will be incapable of facing the problem that they aim to address. Moreover, according to the text of the article, the firm has not set the criteria on which the characterization of food as junk food will be based (BBC News 2012); in this way, it is not clear when the nutrition standards of the firm will be applied. In regard to the issues discussed above, the title of the article could be considered as misleading, giving the impression that it refers to an initiative that it is in progress or one that it is about to start while neither of these cases exists. In this context, the text used in the medium chosen is problematic, not providing accurate information to intended consumers. At this point, the following fact should be highlighted: the opposition between the title of the text and the rest of the text is not clear to readers. Indeed, if reading the title in hurry the following impression is given: the title describes an event and the rest of the text presents additional aspects of the event without changing the key framework of the event. This impression is false. If reading the text carefully it is clear that the text itself presents the important doubts in regard to the particular initiatives of the organization. From this point of

Tuesday, February 4, 2020

Juvenile delinquents Essay Example | Topics and Well Written Essays - 500 words

Juvenile delinquents - Essay Example Most of society’s informal actions consist of education through counseling and corrective steps where the government or an NGO are involved. Society’s formal actions are more foreboding and can involve law enforcement agencies such as the police and law courts. There are many reasons for juvenile delinquents. The most common factor is the breakdown of family as a coherent unit. There can be nothing worse for a child than a situation where mature parental care is lacking. If such care is missing for a prolonged period of time, it will not take very long for the child to come across exploitative influence of anti-social elements. The reasons for juvenile delinquency other than lack of parental care such as choice of wrong company do exist. But they are rare. It is difficult to bring about a change in the behavior of an adolescent. Adolescence is a challenging period when a boy or a girl is in the process of becoming man or woman. The problem is compounded when the behavior of a young adult is not adequately moored to the balancing influence of mature parents or other caring elders. As an outsider, I can talk to the young offender and counsel him or her. I can tell him about the consequence of his erratic behavior. I can suggest he take his work or studies seriously and keep close to good and well-behaved group of friends. These groups could be found in every place. It is only a question of choice for the young offender (Thompson, William E & Bynum, Jack E). Nothing is impossible. It depends on society’s commitment on the level of control that it desires to enforce and the means it adopts to achieve them. A healthy society will have less problems of delinquency than a society where there is unacceptable level of ignorance (Thompson, William E & Bynum, Jack E). Family is the basic unit of society. If parents function with responsibility, the chances of juvenile

Monday, January 27, 2020

Voluntary Disclosure of Income Scheme Analysis

Voluntary Disclosure of Income Scheme Analysis HISTORY OF ECONOMIC THEORY PAPER PHILOSOPHISING A LAW: VOLUNTARY TAX DISCLOSURE Joanna Thomas A. THE LAW The Voluntary Disclosure of Income Scheme was launched by on the 18th of June, 1997. It continues for six months until the 31st of December, 1997. It was launched by The Central Board of Direct Taxes. Its aim was to unearth disclosed income, to provide income tax and wealth tax defaulters an opportunity to disclose their income at the prevailing tax rates, while under the umbrella protection of immunity from all major laws relating to economic offences, and to mobilise resources and channel funds into priority sector of the economy. Those opting for the VDIS would be granted immunity from prosecution under the Foreign Exchange Regulation Act, 1973, the Income Tax Act, 1961, the Wealth Tax Act, 1957, and the Companies Act, 1956.1 In the six months of its existence, 4,75,477 people disclosed their assets and incomes under VDIS. This garnered a revenue of 33,697.32 crore rupees to the Indian Finance Ministry on which Rs. 9,729.02 crore were paid as tax. While some saw the scheme as a success that boosted the government’s coffers, others were outraged. A Public Interest Litigation (PIL) was filed in the Supreme Court under the argument that schemes like VDIS penalised honest tax payers while at the same time, it encouraged tax evaders. A. 1. FEATURES The salient fetters of the scheme include: 1. The declarant would have to file a declaration before the Honourable Commissioner of Income Tax. The Commissioner would then grant him a certificate, setting forth the particulars of the voluntarily disclosed income and the amount of income tax paid in respect of the same. This provided the declarant immunity from prosecution under the Income Tax, 1961. A person may make a declaration in respect of any income chargeable to tax for any assessment year prior to the assessment year 1998-99: for which he has not filed a return under section 139 of the Income Tax Act. for which he has failed to disclose in a return of income furnished by him under the IT Act before the date of commencement of the Act. which has escaped assessment in terms of section 147 as it stood prior to 1.4.1989 and thereafter. 2. The scheme covered all persons, both corporate and non-corporate. The tax payable on the disclosed income was 30% for individuals and 35% for all other declarants, i.e., corporates and firms. The tax on the voluntarily disclosed income or wealth would have to be paid before making the declaration, and proof of such payment was to be attached along with the declaration. 3. Those who opted for the VDIS would be granted immunity from prosecution under the Foreign Exchange Regulation Act, 1973, the Income Tax Act, 1961, the Wealth Tax Act, 1957, and the Companies Act, 1956. 4. A person in whose case a search under section 132 of the Income Tax Act has been initiated or where books of account, other documents or other assets have been requisitioned under section 132A will not be entitled to make a declaration in respect of the previous year in which the search was made or any earlier previous year. B. THE PHILOSOPHICAL WORKINGS P. Chidambaram, the mastermind behind the VDIS, claimed that broadening the tax-net through VDIS was a more goal than how much the scheme could net. Of the 4,66,031 respondents from VDIS, most were part of the 12 million who formed the tax-net. Most of these 12 million were grossly under-reporting their revenues and with this amnesty they were able to change their black money to white money at a much lower rate. Chidambaram ended up protecting the right of tax evaders. This goes against the philosophy of equitous taxation. The amnesty scheme hampered the government’s regular tax collection as tax-evaders, specially businessmen, non-salaried professionals who could opt out of the tax net, found it cheaper to declare their incomes with the lower tax rates of the amnesty schemes. In addition to that, as this scheme was anticipated in advance, the tax evaders were able to dodge paying taxes — which could be seen by a drop in revenue collections — before the scheme actually arrived. This was what happened with the VDIS. Evaders were aware from March that the tax pardon was on its way and hence, personal income tax collections in the first seven months of the current fiscal year recorded a significant drop. A post-VDIS drop also occurred, as has been seen in the case of earlier amnesty schemes. Therefore, despite the ‘record haul’, the government emerges as a net loser in this scheme as the VDIS hampered long-term tax collections that in effect proved the government’s crusade against corruption to be a sham.2 Actually, pardons provided at regular intervals may shrink the tax base instead of expanding it, as Chidambaram expected. It encourages more tax-dodging. Before the 80’s pardons were witnessed at the rate of once every twelve years. However in the 1990’s, amnesties were witnessed six times in eight years. Hence, Chidambaram’s threat that the VDIS would be the last opportunity for evaders to come clean, didn’t hold much ground. Another claim of Chidambaram was that an objective of the VDIS was to mop up black money. But how much can an amnesty work towards absolving an evader? According to a study done by NIPFP in the 1980’s, black money in India was valued at 18-21% of the GNP. Other independent assessments, however, estimated the value to actually be around 50%. Even assuming a low rate of 10%, in the 1990’s, with GNP at 12.6 million crore rupees, the black money in the country can be estimated to be 1.26 million crore rupees. When you compare this to the amount disclosed through VDIS, it barely accounts for 2.5%. And the VDIS was supposed to to account for black money of years past! It can be said that the VDIS provided just the right loopholes that tax evaders were looking for. It provided immunity from various laws and also gave evaders legitimacy for ownership of single units of property in overseas areas and investments in bonds, debentures, shares, fixed deposits etc. Further, declarations under VDIS could not be used as evidence against the declarant in those proceedings that involve penalty imposition or litigations under acts such as IT Act, Wealth Tax Act or Companies Act. Take the example of the son of a very senior Congress leader from Andhra Pradesh who declared Rs.700 crores under the VDIS. The massive loot was amassed over the years from cuts and kick-backs. By paying Rs.200 crores he can now pocket the rest of the booty which now becomes white and rest assured that he can safely skirt all legal probes in the future.2 Declarations were made even minors, 2472 declarations to be exact, whose income were joint with that of their parents. This was permitted by the CBDT clarification which was actually inconsistent with the stated law. A test check revealed that these minors declared undisclosed income on dates prior to their birth! Loopholes could also be found in the declaration of jewellery or silver articles. Initially, the clarification was to assess bullion and jewellery purchased prior to 1 April 1987 at the rates prevailing as on that date. However, this clause was amended later in November that stated that bullion and jewellery should be assessed at the rates that were prevailing on the date of acquisition or purchase, only if a credible proof of purchase or acquisition could be provided. Unfortunately, credible proof was left unexplained and undefined. This loophole provided the most used channel for money laundering under the scheme. Due to this loophole, tonnes of silver was shown in backdated purchases when prices were much lower than the current prices thus reducing the effective rate of taxation. Another negative effect was that silverware dealers began providing fake receipts to anyone who needed one. In this way, the VDIS provided a lucrative opportunity to create legalised assets by converting undisclosed assets with a much lower effective tax rate. This could be the reason why land, gold and jewelry declarations was far more than that of cash. But this, however, could also be explained with the fact that black money is generally not kept in cash. Another failure of the Scheme was to lay down valuation requirement for real estate properties. This gap was taken unfair advantage of by the declarants who were able to declared their assets at insanely high values and also managed to protect themselves with the immunity provisions of the VDIS. A property that was purchased earlier in part with black money and shown in registration records at the value equaling the white money involved, could now be declared at its real price i.e. the black and the white money combined. Today, with an appreciation in the value of the property, the declarant could sell and purchase a bigger property with the newly acquired white money. C. THE VERDICT The VDIS was drafted with a number of gaps. This was, in turn, compounded by CBDT circulars, clarifications and press briefings that completely benefitted the declarants, i.e., the tax evaders. A number of gaps was left in procedural matters in the implementation of the Scheme. This impacted revenue realisation. The department was deprived of legitimate revenues due to the undervaluation of jewellery and bullion. In addition to this, the capital loss that arose from jewellery and bullion declarations contributed to the wiping out of the immediate revenue generated from their disclosures in a few years time. The department had also not instituted any special mechanism that would monitor the declarants in post-VDIS period. The government had recently announced an amnesty scheme for service tax offenders. This was the Service Tax Voluntary Compliance Encouragement Scheme. The scheme was in effect till December 2013 and is believed to have fetched around 6000 crore rupees to the government. Finance Minister Chidambaram said the government will not be able to announce any more amnesty schemes for the next 20 years. This was due to various factors which includes curbs imposed by the Supreme Court. Such schemes cannot be announced every year. There is a Supreme Court judgement on VDIS which actually ties up our hands in announcing a scheme on the lines of VDIS, Chidambaram was quoted as saying by the PTI. In conclusion, there is little doubt about which section of society actually benefits from these kinds of amnesty schemes. For honest tax payers, i.e., mainly the salaried class who pay tax at source at higher rates, this is a direct violation of equal tax for equal income. It also shows the government’s impotence in ensuring compliance by the bourgeoisie to come clean. In the mean time, the ruling class eagerly waits for the next amnesty, as he/she knows fully well that amnesties are means to not only for exonerate oneself from crimes but also provides ample opportunities for one to commit further crimes.

Saturday, January 18, 2020

Behavioral Risk Factors and Oral Health

It has been found that as socioeconomic status increases, the incidence of disease, illness, and their impacts decrease (Reisine, 1009).   Specifically, large disparities exist for differences in oral health.   Socioeconomic status is usually measured by â€Å"income, education, or occupational prestige that offer advantages to individuals and families† (Reisine, 1009).   Some base it on the neighborhood that one lives.The frequency of tooth-brushing, dental check-ups, and the consumption of sweets and soft drinks affect dental health ( Ylà ¶stalo, 195).   It is recommended by dentists to brush teeth with a toothpaste containing fluoride daily to prevent tooth decay.   Dental check-ups are encouraged every six months.   In some households, baking soda is used for tooth-brushing.   Although it is inexpensive, it does not contain fluoride.Oral infections and cardiovascular diseases have common biological and behavioral risk factors such as poor diet, smoking, and excessive alcohol use.   The health of one’s mouth affects the health of the rest of the body. The process of digestion begins in the mouth.â€Å"Psychosocial determinants could act as a link between general health behavior and dental health behavior† (Ylà ¶stalo, 194).   Consistency, control, self-worth, life satisfaction, and optimism have been linked to several health outcomes (Ylà ¶stalo, 194).   For example, people that are optimistic tend to recover better from illnesses.In conclusion, the connections between oral and general diseases are because of unhealthy habits; they can result from a person’s socioeconomic status and lifestyle.   These unhealthy behaviors are risk factors for overall health.ReferencesReinsine, Susan T. and Walter Psoter. (2001, October).   Socioeconomic Status and Selected   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Behavioral Determinants as Risk actors for Dental Caries. Journal of Dental Education, 1009-1015.Ylà ¶stalo. P .V., Ek, E., Laitinen, J., and M.L. Knuuttila. (2003). Optimism and Life Satisfaction as Determinants for Dental and General Health Behavior-Oral Health Habits Linked to Cardiovascular Risk Factors. Journal of Dental Research, 82(3): 194-199.

Friday, January 10, 2020

Strategic Planning of General Electric

Jill Ridgley General Electric Strategic Planning During the 1980s General Electric’s Chairman, Jack Welch, became highly influential and equally controversial in the world of strategic management. Although Welch focused on gaining competitive advantage for his organization, he also began downsizing and restructuring GE. GE’s strategic planning and operational efforts began a shift toward Total Quality Management and improving productivity. (WriteWork contributors. â€Å"Levels of Planning in Management† WriteWork. om) The 1990s brought about a renewed interest and obsession with strategic planning, as mergers and acquisitions increased in frequency along with a rising rate of complex joint ventures. Such trends focused strategic planning on innovation through decentralized models, leveraging core competencies and emergent strategy. In order to develop a plan, there are several guidelines that need to be remembered. The main goal is to maintain business operations , looking closely at what you need to do to deliver a minimum level of service and functionality is important.Thus far in the 21st century (2000s), GE’s strategic planning continues towards an orientation of gaining competitive advantage, but with the added dimension of developing and nurturing organizational innovation. As General Electric looks to strategy to help them grapple with issues that include reconciling size with flexibility and responsiveness, planning has grown more complex. This can be attributed in part an increasingly interwoven global marketplace and growing number of competitive forces that have accompanied that change.Likewise, planning complexity has been affected by the economic woes of the 2000s, which have driven businesses to form many new alliances, partnerships and mergers. The net effect of these changes has resulted in the need for cooperative strategies, resulting in more planning and execution complexity. Additionally, the 2000s have brought abo ut changes in environmental commitments and corporate social responsibility. Within the past several years, GE has been looking into how their strategic planning will help with the ecomagination for the new â€Å"greener† products that are a ig competition now for the environment. Faced with the worst economic conditions since the Great Depression, businesses across the board are adapting their behaviors and strategies. GE’s strategic planning has transitioned from a process of trying to predict the future to one of looking backward at what we â€Å"know†, examining current-state realities in order to build effective transformation strategies for the future and leveraging lessons learned from the past.

Thursday, January 2, 2020

The IMportance of Videoconferencing - 1650 Words

Videoconferencing has changed the way meetings, distance learning, and telecommuting in today’s world compared to the past. With the help from sites like Skype, Google Hangout, or Apple’s iChat new doors are opening to change the way teaching and businesses are run. From less travel, to more technology usage, and more retained information videoconferencing is helping in offices and classrooms across the globe. Videoconferencing has revolutionized the way in which daily tasks are carried out in the work place. Videoconferencing has improved the way businesses and schools administer meetings. Having online meetings help with convenience, are cost saving, they link several sites simultaneously, access remotely located experts, and waste less time on non-agenda items (â€Å"Introduction to Videoconferencing†). Other forms of communication can also be done, but actually seeing the person can have a huge impact on the way people interpret one another. It is said that 7 percent of communication comes from spoken words, 38 percent from the tone of voice, and 55 percent from body language (â€Å"Guide to Increasing Video Conferencing Usage†). Being able to see while having a meeting can have a large impact on what comes from the meeting. Conferencing through business can help plan meetings, chat regionally without leaving the office, and help reach out to remote businesses (â€Å"Videoconferencing Guide†). By having meetings set-up like this, employees are able to spend more time in the officeShow MoreRelated The Impact of Videoconferencing in Organizations Essay3562 Words   |  15 PagesImpact of Videoconferencing in Organizations This report analyses the various influences of videoconferencing, both positive and negative, and evaluates its usefulness in organisations. 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