Things They Carried Essay: American Heroes -- Things They Carried Essa

The Things They Carried American Heroes      Speaking of Courage in Tim OBriens The Things They Carried, is more than a floor about a soldiers personal gravel of the Vietnam War. It is more than a write up about his fight for his country, God, and fellow soldiers, and not to mention his return plateful. Speaking of Courage is not only an every(prenominal)egorical story about the disconnection among Vietnam and the rest of the world, but also an allegory about the disconnection between the soldiers and the life they once led.   Norman Bowkers flashback of Song Tra Bong, sets up the story for cultural analysis. The monsoon signifies the fight as a whole, as it causes violence to spill over the entire world. Over time the monsoon causes the mud to act as quicksand, sucking in everything it touches. akin the monsoon, the fight causes men to be drafted to fight for their country. The mama-sans yelling at the soldiers to get out of the muddy field represents t he world be against the war. America is protesting and rioting for the war to be called off, but the soldiers be sayed to do their job, just as Lieutenant Jimmy Cross orders the men to blockage on the muddy field. once the men discover that the field is a shit field, it is obvious that the shit field symbolizes the political involvement in the war. The political sympathies of the world start the war, and they order men to go out and fix the shit by fighting one another. When Kiowa begins to sink in the horrible slime, all Bowker can do is watch. This not only signifies the men being drafted into war, but also the men being killed one by one. The soldiers of the war face death every day and they realize that, in an instant, they could be the next to die. Bowker however, ... ... Bowker almost won the Silver Star symbolizes how America did not win the Vietnam War, nor did they loose. O Brien uses July 4th, Indep lay offence Day, as the date of Bowkers return home to signify Am ericas lack of pride for not living up to their heroic reputation. At the end of the story, Bowker watches and even enjoys the firework usher over the lake. The fireworks symbolize the end of the war and a new beginning. Bowkers enjoyment denotes the soldiers blending in with society once again. Tim OBriens story, Speaking of Courage, is an allegory that opens up the paddy wagon of soldiers. OBriens use of metaphor allows the ratifier to relate on a personal level with the soldiers of the war. Men who fight for their country and die on the battlefield are more than just a number or a casualty. These men all have a bond that most of the world does not understand.   Things They Carried screen American Heroes -- Things They Carried EssaThe Things They Carried American Heroes      Speaking of Courage in Tim OBriens The Things They Carried, is more than a story about a soldiers personal experience of the Vietnam War. It is more than a story about his fight for his country, God, and fellow soldiers, and not to mention his return home. Speaking of Courage is not only an allegorical story about the disconnection between Vietnam and the rest of the world, but also an allegory about the disconnection between the soldiers and the life they once led.   Norman Bowkers flashback of Song Tra Bong, sets up the story for cultural analysis. The monsoon signifies the war as a whole, as it causes violence to spill over the entire world. Over time the monsoon causes the mud to act as quicksand, sucking in everything it touches. Like the monsoon, the war causes men to be drafted to fight for their country. The mama-sans yelling at the soldiers to get out of the muddy field represents the world being against the war. America is protesting and rioting for the war to be called off, but the soldiers are ordered to do their job, just as Lieutenant Jimmy Cross orders the men to stay on the muddy field. Once the men discover that the field is a shit field, it is obvious that the shit field symbolizes the political involvement in the war. The politics of the world start the war, and they order men to go out and fix the shit by fighting one another. When Kiowa begins to sink in the horrible slime, all Bowker can do is watch. This not only signifies the men being drafted into war, but also the men being killed one by one. The soldiers of the war face death every day and they know that, in an instant, they could be the next to die. Bowker however, ... ... Bowker almost won the Silver Star symbolizes how America did not win the Vietnam War, nor did they loose. O Brien uses July 4th, Independence Day, as the date of Bowkers return home to signify Americas lack of pride for not living up to their heroic reputation. At the end of the story, Bowker watches and even enjoys the firework show over the lake. The fireworks symbolize the end of the war and a new beginning. Bowkers enjoyment denotes the soldiers blending in with societ y once again. Tim OBriens story, Speaking of Courage, is an allegory that opens up the hearts of soldiers. OBriens use of metaphor allows the reader to relate on a personal level with the soldiers of the war. Men who fight for their country and die on the battlefield are more than just a number or a casualty. These men all have a bond that most of the world does not understand.  

The Iraqi War has Made a Fool of George Bush Essay -- essays research

The Iraqi war has Made a Fool of George BushThere were several fights in the twentieth century that caught the maintenance of the batch. World War II, Vietnam War and The Cold War are only a few of the many wars we lived by. without delay, in the twentieth for the first time century the first war we have lived is the Iraqi War. The United States started a war against Iraq for causes that brought more negative than positive motions for the Iraqi people.II. CAUSES The Iraqi War started for allegations the U.S. had against Iraq with the United states. correct though Saddam Hussein, the President of Iraq gave a report to the United Nations of all the arms he possessed, the United States decided to take action superceding the United Nations diplomatic process and go into war. Another cause of the Iraqi War was because the United States promised to liberate Iraqis from the Husseins government activity. Iraq had been in a regime where they did not have any liberty and they were ro bbed by their own government. This cause was another excuse for President Bush and his administration to declare a war against Iraq. A year after the war, the Iraqi people seem worst than before the war started.II.POSITIVE EFFECTSA positive effect of the Iraqi War left was the overthrown of Saddam Hussein. With their advanced technology, the United States military could strategize smartly where Hussein was and haved him. Because Hussein was accused for having in possession nuclear and biological weapons of mass destruction, the capture certainly was a relief for the whole world.Another positive effect of the Iraqi War is the opportunity of Iraq to a brisk government. Gubash mentions rough the war effect on Iraqi government, The U.S. led overthrow of a dictator has accelerated the pressure for political and social reform that began in the wake of September 11, 200, terrorist attacks. For years, people have been clamoring for democratic reform while Arab regimes have just as staun chly resisted any veer that that would erode their grip on originator (4). Many Iraqi people lived in fear because they never knew what to expect next of their dictator. Feisal Amin Al-Istrabadi, a Chicago lawyer said, This is a day weve been waiting for 35 years. (qtd. In Iraqi 1). Iraqis now feel somewhat liberated by the drastic change in their government.III. NEGATIVE EFFECTSOne effect of the Iraqi ... ...ates asked the Iraqi people not to fear the war because they promised a new democracy. They repeatedly told the Iraqi people they were going to be at liberty. Many Iraqi hoped for a new life style with a new government where democracy really could rule their lives. It has been a year after the war and no positive results have seen. Sukkar quotes in Gubash, I dont think American credibility has been at a lower level at anytime in the past Syria. Proposals about democratic initiatives have no credibility whatsoever. The U.S. does not tackle the Arab-Israeli conflict which is t he crux of the problem It goes ahead and occupies another country. You cannot talk about democracy and right of self determination and invade someones territory without legimacy. (5).The reality is that the United States has not helped the people of Iraq to achieve a new government they have actually made it worst than what it was. V. CONCLUSIONIn The United States Bush Administration has clearly made a fool of them with the world. Now a year later, the poor people of Iraq are mad and angry because they have not seemed a new democratic government, nor a positive change as the U.S. promised.

Personal Goals :: essays research papers

My background in technology is not as deep as most people, but I do have some. My first experience with computer technology was when I was in eighth grade and the Atari VCS came out. My sister and I begged our parents for one for what seemed like eternity. Finally, that Christmas, there it was low the tree. After that, I remember computer class in school. Later when I joined the military, I had a small experience with a intelligence operation processor, when I worked with the Staff Chaplain. After I separated from the military, I got a job at McDonalds as a manager and had to frequently use a computer for numerous tasks, reports, and so forth, and that was my first experience with it in the workplace.Later on I became a motor truck driver and thought I would not use it very much, but little did I know. The transportation industry is full of technology, from loading and the main office, to the trucks themselves. freight is using computers to take orders track them and dispatch t hem. When a guest calls in and places an order or asks for a pick-up, the first thing a dispatcher does is enter the information into a database and finds out if this customer has worked with them before. After they have determined either this they are fancying this customer into the database, or they are entering a new program. This new program is how they enter the order into a new database. There are many different programs but they all do the comparable thing. They track the customers order form where it is originating from to the final examination destination and every stop in between, they track the mileage and fuel consumption on the individual truck and even how much down duration the driver is taking. This program is linked to the individual truck, where the driver is in charge of upkeep. On the drivers end he/she is localise messages to dispatch telling them everything they need to know. such(prenominal) as I am empty, where do I need to go, from I am broke down sen d answer. These devices are called Qualcomms, but that is just a brand name. They are satellite links and mini computers all in one. These computers can do many things, they help the driver plot the shortest route to a delivery, track his fuel consumption, and most importantly his time records.Personal Goals essays research papers My background in technology is not as deep as most people, but I do have some. My first experience with computer technology was when I was in eighth grade and the Atari VCS came out. My sister and I begged our parents for one for what seemed like eternity. Finally, that Christmas, there it was under the tree. After that, I remember computer class in school. Later when I joined the military, I had a small experience with a word processor, when I worked with the Staff Chaplain. After I separated from the military, I got a job at McDonalds as a manager and had to frequently use a computer for numerous tasks, reports, and so forth, and that was my first ex perience with it in the workplace.Later on I became a truck driver and thought I would not use it very much, but little did I know. The transportation industry is full of technology, from dispatch and the main office, to the trucks themselves. Dispatch is using computers to take orders track them and dispatch them. When a customer calls in and places an order or asks for a pick-up, the first thing a dispatcher does is input the information into a database and finds out if this customer has worked with them before. After they have determined either this they are entering this customer into the database, or they are entering a new program. This new program is how they enter the order into a new database. There are many different programs but they all do the same thing. They track the customers order form where it is originating from to the final destination and every stop in between, they track the mileage and fuel consumption on the individual truck and even how much down time the dr iver is taking. This program is linked to the individual truck, where the driver is in charge of upkeep. On the drivers end he/she is sending messages to dispatch telling them everything they need to know. Such as I am empty, where do I need to go, from I am broke down send help. These devices are called Qualcomms, but that is just a brand name. They are satellite links and mini computers all in one. These computers can do many things, they help the driver plot the shortest route to a delivery, track his fuel consumption, and most importantly his time records.

Emily Brontes Wuthering Heights †Themes of Reading and Books :: Wuthering Heights Essays

Wuthering Heights Themes of Reading and Books An authors particular style and technique, is usually greatly attributed to their personality and man-to-man preference. In the case of Emily Bronte, she was an extremely withdrawn and private person and it is because of this, why she turned to books as a form of expression. In her notorious Wuthering Heights, she uses books as an key way to illustrate a number of key issues most notably character, and the theme of love. Although subtle in her method, Bronte passion is what she employs as a tool in the construction of the epic tale. In the novel Wuthering Heights, the first time we are given reference to books is during chapter 3, prior to Lockwoods nightmare. Here we find the delirious house guest in the confines of a mysterious room, and we are told that Catherines library was select, and its state of dissipation proved it to have been comfortably used.(p.24). Instantly, this simple piece of culture proved useful in giving the reader a glimpse of Catherines character. From this statement, we are able to conclude that Catherine was in fact a cleaning woman of knowledge but we are still left to wonder exactly what type of knowledge she had. The fascinating attribute about books is that we all have several(predicate) preferences. Furthermore is the fact that reading is usually seen as escapism of some sort thus, it brings a sense of individualism into a world of persuasion, as well as peace of mind in an atmosphere of chaos. We will go further into this as we progress. Books are often used to shield us against the good problems of the human race. This is a main method of avoidance, although we must realize that there werent many other alternatives for entertainment. Books have the most powerful effects on its audience because its the only form of media whose outcomes rely solely on that of the reader we also must consider that literature has been present for thousands of centuries. Books, therefore , are not only able to inform us, but let us portray the outcomes to our liking. When Lockwoods nightmare scene is at its climax, he is able to build rid of the terrifying figure when (he) snatched (his hand) through the hole, (and) hurriedly piled the books up in a pyramid against it.

Courage to care :: essays research papers

After reading The Courage To Care I reckon that Odette Meyers quote I do think that strong hatful, simple people are much more complicated than evil people, which is one reason perchance why we do not bother with them so much. is true for just about all of the rescuers. If these people were evil, they would have never found the courage to suffice out so many people. In my opinion, evil people are cowards acting out for attention. Normal, simple people are the clement beings with the biggest hearts, most intellectual minds, and the ones with the most courage. The two rescuers I have found Meyers statement to be most true are Marie Chotel aka Madame Marie and Irene Opdyke. Madame Marie was your average, everyday woman. She had a huge heart and a great mind. When she helped rescue Odette and her mother she did what was natural to most simple people. Most simple people would not think double about what they were doing or just how dangerous it was. It is human nature to protect ou r family and the people we love. For those that are evil, they think only of themselves. They are truly cowards and do things that safe people would not even imagine doing which is why we pay so much attention to them. Marie thought quickly and on her toes when she was helping to rescue the Jews. She held her calm air when the search team entered her apartment. She was able to think quickly and give credible answers so that she was believed. In my opinion, that is the sign of an intelligent person. Then you have Irene Opdyke who also was your average, simple, and good person. She risked her life to help out and protect the people she cared about. Although the people she helped out were not her family, she considered them just that and did what I believe any good person would do. It is human instinct to help out each other in times of crisis and tragedy. There are go many more good and simple people on this earth that we dont think twice about what they are doing even when they do something extraordinary. It is the evil people that we look at with mystify faces and bewilderment. This is why these people get so much attention. It is disbelief on the part of the everyday person.

PriceWaterhouseCoopers LLP Auditors? Independence Issues & Violations :: essays research papers fc

arcsecond Concerned with Changes in the Public Accounting Profession The SEC and the former Chairman Arthur Levitt Jr. were extremely concerned that the humans accounting firms were violating the examineors independence rules addressed through the Securities Exchange Acts. Auditing firms now had dual citizenship in popular companies (1) they issued opinions on audited monetary statements and (2) they participated in various consulting engagements for those same companies. Levitts solution was to split auditing and consulting. The former Chairman was concerned that the public would lose confidence in the financial markets and the whole system would be jeopardized. Public Accounting Revenues vs. Consulting Revenues by 1999By 1976, audit fees accounted for approximately 70% of hail revenue earned by whatever accounting firm in general. According to the Public Accounting Report, an Atlanta newsletter, the auditing and assurance services revenues dropped to 30% and tax services b usiness accounted for 19% of the total revenues earned in 1999. Mathematically speaking, this means management consulting services accounted for approximately 51% of the total revenue being earned in 1999 by public accounting firms. Fact According to The Business Journals Book of Lists, PwC had $75 million in South Florida billings in 1998 to place third among accounting firms. SEC Auditors license RuleThe independence rules require that auditors refrain from investing in companies that they audit, to ensure objective, truthful reporting and opinion. The rule applies to all auditors, their relatives, spouses, dependents, non-dependents, and, in some cases, associates must give all holdings. On the September 25, 2002 issue of BusinessWeekOnline.com, the Accounting Wars Powerful auditor-consultants are the target of Arthur Levitts crusade articles defined Independence to mean, CPAs cannot audit their own or their partners work...clear and honest information is dependent on the CPAs independencean auditor must not have any financial stake in the health, or even survival, of a client company. There are those in the profession that believe this rule is archaic and does not hold any value in todays financial world. Barry Melancon, President and CEO of the American Institute of Certified Public Accountants stated, The SEC has a right to expect the profession to vex to the rules however, the profession has a right to expect the regulatory environment to remain modern. Fact In 1933, when Congress first required public financial reports, lawmakers debated whether audit fees would taint auditors independence. PriceWaterhouseCoopers LLPPriceWaterhouseCoopers LLP is a public accounting firm formed through a merger between Coopers & Lybrand LLP and Price Waterhouse LLP, which was consummated on or active July 1, 1998.

PriceWaterhouseCoopers LLP Auditors? Independence Issues & Violations :: essays research papers fc

SEC Concerned with Changes in the Public Accounting Profession The SEC and the former Chairman Arthur Levitt Jr. were extremely concerned that the public invoice firms were violating the hearers independence rules addressed through the Securities Exchange Acts. Auditing firms now had dual citizenship in public companies (1) they issued opinions on audited financial statements and (2) they participated in various consulting engagements for those same companies. Levitts solution was to resolve auditing and consulting. The former Chairman was concerned that the public would lose confidence in the financial markets and the whole system would be jeopardized. Public Accounting Revenues vs. Consulting Revenues by 1999By 1976, audit fees accounted for around 70% of total revenue earned by any accounting firm in general. According to the Public Accounting Report, an battle of Atlanta newsletter, the auditing and assurance services revenues dropped to 30% and tax services business accou nted for 19% of the total revenues earned in 1999. Mathematically speaking, this means management consulting services accounted for approximately 51% of the total revenue being earned in 1999 by public accounting firms. Fact According to The Business Journals Book of Lists, PwC had $75 billion in South Florida billings in 1998 to place third among accounting firms. SEC Auditors Independence RuleThe independence rules require that auditors refrain from investing in companies that they audit, to correspond objective, truthful reporting and opinion. The rule applies to all auditors, their relatives, spouses, dependents, non-dependents, and, in some cases, associates must disclose all holdings. On the September 25, 2002 issue of BusinessWeekOnline.com, the Accounting Wars Powerful auditor-consultants ar the target of Arthur Levitts crusade articles defined Independence to mean, CPAs cannot audit their own or their partners work...clear and honest information is dependent on the CPAs independencean auditor must not have any financial stake in the health, or even survival, of a client company. There are those in the traffic that believe this rule is archaic and does not hold any value in todays financial world. Barry Melancon, President and CEO of the American demonstrate of Certified Public Accountants stated, The SEC has a right to expect the profession to adhere to the rules however, the profession has a right to expect the regulatory environment to breathe modern. Fact In 1933, when Congress first required public financial reports, lawmakers debated whether audit fees would taint auditors independence. PriceWaterhouseCoopers LLPPriceWaterhouseCoopers LLP is a public accounting firm formed through a merger between Coopers & Lybrand LLP and Price Waterhouse LLP, which was consummated on or about July 1, 1998.

Bad Samarians

Ha-Joon Chang is a Cambridge heterodox economist, who specializes in development economics and the abject p overty of the Third World countries. Trained at the University of Cambridge, he has served as a consultant to the World Bank, the European Investment Bank, and various United Nations agencies. Since 1992 he has also served on the editorial board of the Cambridge Journal of Economics, he is the author and contributor of many researches in economics.The determinationive of this essay to review his views described in his controversial new book Bad Samaritans The Myth of excess Trade and the Secret History of Capitalism, and to comp be it with the more traditional views where it possible. Bad Samaritans Mostly in his book Ha-Joon Chang appeals to his opponents, orthodox economists, and generalists in particular. Ha-Joon Chang has wide personal puzzle because he was born in the country that was one of the poorest on Earth that time. The new book starts with the description of ec onomic downturn in Korea after the Korean War.It is hard to believe, but the famous Samsung Company that time was subsidized by sugar refining and textile enterprises. Another big company, Pohang Iron and Steel Co. , or POSCO, which now is the third largest steel company in the world, was state-owned and couldnt get the support from the World Bank. Analyzing the development of other economics in the 1960s, the author notices that Nipponese government refused to follow the politics of alleviate trade that time and this decision had a positive impact on Japanese car manufacturing industry.In other grapheme modern famous Japanese companies could be the filials of Western companies, and nothing more. This thonking leads the reader to the concept of what Ha-Joon Chang calls the Bad Samaritans. As the author described, good deal in the rich countries who talk degage markets and free trade to the poor countries in order to capture larger shargons of the latters markets and preempt t he emergence of possible competitors. They argon expression do as we say, not as we did and act as Bad Samaritans, taking advantage of others who are in trouble. Chang divides Bad Samaritans into two groups first are the leaders working in the unholy trinity of global financial organizations World Bank, World Trade Organization and International Monetary Fund, and second are the ideologues those who believe in Bad Samaritan policies because they think those policies are right, not because they personally benefit from them much, if at all. The common feature of both groups is the adherence to a philosophical system called neoliberalism, which is dominating in the global economy from 1970s till nowadays.The worst in this doctrine, according the opinion of the author, is the fact that those countries that propagate this doctrine all over the world reject its murder in their own frugal systems. The key characteristics of neoliberalistic economics were called Golden Straitjacket, which is the only root to economic success according its advocates, give care unholy trinity. They actively implement this economic policy in poor and developing countries.As it known from the Nobel-awarded researchers of orthodox economists, the Golden Straitjacket policy campaign for trade liberalization, reducing decadence and state bureaucracy, privatization of state-owned enterprises and pensions, balancing the national budget, intellectual rights protection and other trends and policies which are intended to guarantee the stable economic growth. In real life the implementation of these policies in developing countries leads to creation of economical dependence from global financial organizations.At the same time the most true countries feignt implement the Golden Straitjacket policy. Ha-Joon Chang writes Practically all of todays developed countries, including Britain and the US, the supposed homes of the free market and free trade, have bewilder rich on the basis of pol icy recipes that go against neo-liberal economics. Rich countries protect their manufacturer from the foreign investments and use subsidies and protections to protect their industries. The WTO sanctions are considered by rich countries as the lesser evil.Chang enumerates prominent men from different countries whose economic solutions became the basis of their countries flourishing. All of them difference of opiniond for the development of the national production and used protectionists politics. Chang notices out that nowadays the most developed countries do the same, especially the USA. He claims the Third World War has already begun and the USA tries to maintain its position as global hegemon. There are already conquered sides in this war, and one of them is the African countries. As the result of neoliberalism policy,The living standards in Africa are falling within the recent thirty years, because IMF and World Bank examination most of African economies virtually. All the fea tures of neoliberalizm described above were implemented in African countries. As the result the struggle with corruption ruined the system of communities existed before, the struggle with bureaucracy left courtiers without the perfect executive power branch, the intellectual property protection prevented the development of sciences, and pension privatization left the elder people to the poverty.Chang criticizes the struggle with the corruption because, according his words, Most of todays rich countries successfully industrialized despite the fact that their own public life was spectacularly corrupt. Another object of sharp critics of the author is the concept of cultural influence on the economical performance of the country. The popular idea tells that the culture if the country defined the business methods of its people and thus their economic success. First this idea is an intolerant and chauvinists one, second, cultural differenced fail be the main explanation for economic succ ess.He claims that the culture of the country is the result of economical development and not the cause. Using the chapters describing the mechanisms of economical development in different countries Chang proves that cultural explanation is just the screen to mask the real reason the richest countries are afraid of competitors from below and do their best to annihilate the possible competition in the moment of origin. Generally, Chang writes, the policy of protectionism is absolutely normal, because it exists for ages. The problem is in hypocrisy touch free trade.According to Chang, Belief in the virtue of free trade is so central to the neo-liberal orthodoxy that it is effectively what defines a neo-liberal economist. You may question (if not all reject) any other element of the neo-liberal agendaopen capital markets, strong patents, or even privatizationand still stay in the neo-liberal church. However, once you object to free trade, you are effectively inviting ex-communication . Analyzing the existing situation on the global market, Chang concludes that the golden straitjacket fits the healthy countries only.This policy allows production distribution between countries, and poor countries are forces to specialize in the sector s that offer low productivity growth and thus low growth in living standards. This is why so few countries have succeeded with free trade, while most successful countries have used infant industry protection to one degree or another. Thus, the free trade, according the Chang, is a fiction and the tool for rich countries and unholy trinity for redistribution of wealth. ConclusionThe views of Ha-Joon Chang to the development of global economy nowadays are contradictory and dont correspond to the mainstream in the economical science. However there are many writers and scientists with the same mind who share Changs ideas that the ideology of free trade and its implementation are two different things, and the first of them can be used a s the powerful tool of economical influence. Reference Ha-Joon Chang. 2007. Bad SamaritansThe Myth of broad Trade and the Secret History of Capitalism. Bloomsbury Press

Income Tax

History Income impose income levels in India were very high during 1950-1980, in 1970-71 there were 11 tax slabs with highest tax pose being 93. 5% including surcharges. In 1973-74 highest enume lay was 97. 5%. But to reduce tax evasion tax rates were reduced later on, by 1992-93 ut destinationost tax rates were reduced to 40%. 23 editResidential status, Scope of taxable income & Charge editCharge to Income-taxWhose income exceeds the maximum amount, which is non guilty to the income tax, is an assesse, and shall(a) be chargeable to the income tax at the rate or rates prescribed on a lower floor the finance stand for for the relevant opinion year, shall be determinusined on basis of his occupantial status. Income tax is a tax payable, at the rate enacted by the Union Budget (Finance Act) for every Assessment Year, on the Total Income earned in the Previous Year by every Person. The chargeability is base on nature of income, i. e. , whether it is revenue or capital.The ra tes of tax revenue of income ar- Income Tax Rates/Slabs Rate (%) (applicable for discernment year 2013-14) Net income commit (For resident woman below 60 geezerhood on the last day of the forward(prenominal) year)Net income range (For resident cured citizen1)Net income range (For super senior citizen2)Net income range (For every a nonher(prenominal) soul excluding companies and co-operative societies)Income Tax rates3 Up to Rs. 200000Up to Rs. 250000Up to Rs. 500000Up to Rs. 200000Nil Rs. 200001-500000Rs. 250001-500000-Rs. 200001-50000010% Rs. 500001-1000000Rs. 500001-1000000Rs. 00001-1000000Rs. 500001-100000020% Above Rs. 1000000Above Rs. 1000000Above Rs. 1000000Above Rs. 100000030% 1 Senior citizen is sensation who is 60 years or more at either time during the previous year scarce not more than 80 years on the last day of the previous year. 2 tops(predicate) senior citizen is bingle who is 80 years or more at any time during the previous year. 3 Surcharge isnt appl icable for any someone excluding companies whose taxable income exceed Rs. 1 crore. Education cess at 2% and Secondary and high education cess at 1% of income-tax applicable for all person.These slab-rates argonnt applicable for the incomes which be to be taxed at special rates at a lower place region 111A, 112, 115, 161, 164 and 167. For instance, commodious-term capital gains ( still the one mentioned in give awayition 10(38))for all assessees is taxable at 20%. editResidential Status The residential status of the assessee is useful in determining the scope or chargeability of the income for the assessee, i. e, whether taxable or not. For an soul person, to be a resident, any one of the following basic conditions must be satisfied- Presence of at least 182 eld in India during the previous year.Presence of at least 60 days in India during the previous year and 365 days during 4 years immediately preceding the relevant previous year. However, in field the individual is an Indian citizen who leaves India during the previous year for the purpose of employment (or as a member of a crew of an Indian ship) or in aspect the individual is a person of Indian origin who comes on a visit to India during the previous year, then only the first of the above basic condition is applicable.To determine whether the resident individual is ordinarily resident the following both additive conditions ar to be satisfied- Resident in India in at least 2 bug out of 10 years immediately preceding the relevant previous year. Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year. If the individual resident satisfies only one or none of the additional conditions, then he is not ordinarily resident. In case the person is not an individual or an HUF, then the residential status can only be either resident or non-resident) editResidential status of a person other than an individual Type of person in incorporate & man sequenceme nt of affairs of the taxpayer is wholly in IndiaControl & management of affairs of the taxpayer is wholly outside IndiaControl & management of affairs of the taxpayer is partially in India partly outside India HUF1Resident none-residentResident FirmResidentNon-residentResident Association of personsResidentNon-residentResident Indian company2ResidentResidentResidentForeign company3ResidentNon-residentNon-resident Any other person except an individualResidentNon-residentResident 1 After determining whether an HUF is resident or non-resident, the additional conditions (as laid down for an individual) should be checked for the karta to determine whether the HUF is ordinary or not-ordinary resident. 2 An Indian company is the one which satisfies the conditions as laid down under divide 2(26) of the Act. 3 Foreign company is the one which satisfies the conditions as laid down under section 2(23A) of the Act. editScope of total incomeIndian income1 is invariably taxable in India so far residential status of the taxpayer. Foreign income1 is not taxable in the hands of a non-resident in India. For resident (in case of firm, association of persons, company and every other person) or resident & ordinarily resident (in case of an individual or an HUF), worldwide income is always taxable. For resident but not ordinarily resident foreign income is taxable only if it is transmission line income and business is controlled wholly or partly in India or it is a professional income and profession is set up in India. 1 Foreign income is the one which satisfies both the following conditions- Income is not received (or not deemed to be received under section 7) in India, and Income doesnt accrue (or doesnt deemed to be accrued under section 9) in India. If such(prenominal)(prenominal) an income satisfies one or none the above conditions then it is an Indian income. editHeads of Income The total income of a person is discriminate into five degrees- Income from Salary Income from house property Income from business or profession Capital Gain and Income from other sources editIncome from SalaryAll income received as salary under Employer-Employee kin is taxed under this head, on due or receipt basis, whichever arises earlier. Employers must withhold tax compulsorily ( field of honor to function 192), if income exceeds minimum exemption limit, as Tax Deducted at Source (TDS), and offer up their employees with a take shape 16 which shows the tax deductions and net paid income. The Act contains exemptions including (the list isnt exhaustive)- ParticularsRelevant section for computing exemption Leave last concession10(5) Death-cum-Retirement Gratuity10(10)Commuted cheer of Pension (not taxable for contract brass employees)10(10A) Leave encashment10(10AA) Retrenchment Compensation10(10B) Compensation received at time of Voluntary Retirement10(10C) Tax on fringe benefit paid by employer10(10CC) Amount received from Superannuation Fund to legal heirs of employee10(13) House Rent Allowance10(13A) Some Special Allowances10(14) The Act contains list of Perquisites which are always taxable in all cases and a list of Perquisites which are exempt in all cases (List I). All other Perquisites are to be calculated concord to specified provision and rules for each.Only 2 deductions are allowed under Section 16, viz. Professional Tax and Entertainment Allowance (the latter only available for specified government employees). editIncome from House property Income under this head is taxable if the assessee is the owner of a property consisting of building or land appurtenant thereto and is not used by him for his business or professional purpose. An individual or an Hindu Undivided Family (HUF) is pensionable to claim any one property as Self-occupied if it is used for own or familys residential purpose.In that case, the Net Annual range (as explained below) will be nil. Such a benefit can only be claimed for one house property. However, th e individual (or HUF) will still be entitled to to claim Interest on borrowed capital as deduction under section 24, subject to some conditions. In the case of a self occupied house deduction on account of intimacy on borrowed capital is subject to a maximum limit of Rs. 1,50,000 (if loan is interpreted on or by and by 1 April 1999 and construction is comp allowed indoors 3 years) and Rs. 30,000 (if the loan is taken onwards 1 April 1999).For let-out property, all interest is deductible, with no upper limits. The balance is added to taxable income. The computation of income from let-out property is as under- Gross Annual Value (GAV)1xxxx LessMunicipal Taxes paid(xxx) Net Annual Value (NAV)xxxx LessDeductions under section 242(xxx) Income from House propertyxxxx 1 The GAV is higher of Annual Letting Value (ALV) and veridical employ received/receivable during the year. The ALV is higher of fair rent and municipal value, but restricted to standard rent fixed by Rent Control Act. 2 Only two deductions are allowed under this heaad by virtue of section 24, viz. , 30% of Net annual value as stock(a) deduction Interest on capital borrowed for the purpose of acquisition, construction, repairs, renewals or reconstruction of property (subject to certain provisions).Income from demarcation or Profession The income referred to in section 28, i. e. , the incomes chargeable as Income from Business or Profession shall be computed in accordance with the provisions contained in sections 30 to 43D. However, there are few more sections under this Chapter, viz. Sections 44 to 44DA (except sections 44AA, 44AB & 44C), which contain the computation completely within itself. Section 44C is a dis compensation provision in the case non-residents. Section 44AA deals with maintenance of books and section 44AB deals with scrutinise of accounts. In summary, the sections relating to computation of business income can be grouped as under Specific deductionsSections 30 to 37 cover ex penses which are expressly allowed as deduction term computing business income. Specific disallowanceSections 40, 40A and 43B cover inadmissible expenses.Deemed IncomesSections 33AB, 33ABA, 33AC, 35A, 35ABB, 41. Special provisionsSections 42, 43C, 43D, 44, 44A, 44B, 44BB, 44BBA, 44BBB, 44DA, 44DB. Presumptive IncomeSections 44AD, 44AE. The computation of income under the head gets and Gains of Business or Profession depends on the particulars and information available. 4 If regular books of accounts are not maintained, then the computation would be as under Income (including Deemed Incomes) chargeable as income under this head xxx Less Expenses deductible (net of disallowances) under this ead xxx Profits and Gains of Business or Profession xxx However, if regular books of accounts have been maintained and Profit and injustice Account has been prepared, then the computation would be as under Net Profit as per Profit and Loss Account xxx Add impermissible Expenses debited to Pro fit and Loss Account xxx Deemed Incomes not credited to Profit and Loss Account xxx xxx Less Deductible Expenses not debited to Profit and Loss Account xxx Incomes chargeable under other heads credited to Profit & Loss A/c xxx xxx Profits and Gains of Business or Profession xxx editIncome from Capital Gains Transfer of capital additions results in capital gains. A Capital asset is defined under section 2(14) of the I. T. Act, 1961 as property of any kind held by an assessee such as real estate, equity shares, bonds, jewellery, paintings, art etc. but does not take some items wish well any stock-in-trade for businesses and personal effects. Transfer has been defined under section 2(47) to include sale, exchange, relinquishment of asset extinguishment of rights in an asset, etc. Certain transactions are not regarded as Transfer under section 47. Computation of Capital Gains- Full value of consideration1xxx LessCost of acquisition2(xx)LessCost of improvement2(xx) LessExpenditure pert aining to transfer incurred by the transferor(xx) 1 In case of transfer of land or building, if sale consideration is less than the stamp duty valuation, then such stamp duty value shall be taken as full value of consideration by virtue of Section 50C. The transferor is entitled to challenge the stamp duty valuation before the Assessing Officer. 2 Cost of acquisition & cost of improvement shall be indexed in case the capital asset is coarse term. For tax purposes, there are two types of capital assets Long term and short term. Transfer of long term assets gives rise to long term capital gains.The benefit of indexation is available only for long term capital assets. If the dot of holding is more than 36 months, the capital asset is long term, otherwise it is short term. However, in the below mentioned cases, the capital asset held for more than 12 months will be treated as long term- Any share in any company Government securities Listed debentures Units of UTI or mutual fund, and Z ero-coupon bond Also, in certain cases, indexation benefit is not be available even though the capital asset is long term. Such cases include depreciable asset (Section 50), Slump Sale (Section 50B), Bonds/debentures (other than capital indexed bonds) and certain other express provisions in the Act.There are different scheme of taxation of long term capital gains. These are As per Section 10(38) of Income Tax Act, 1961 long term capital gains on shares or securities or mutual funds on which Securities act Tax (STT) has been deducted and paid, no tax is payable. STT has been applied on all stock market transactions since October 2004 but does not apply to off-market transactions and company buybacks therefore, the higher capital gains taxes will apply to such transactions where STT is not paid. In case of other shares and securities, person has an option to either index costs to flash and pay 20% of indexed gains, or pay 10% of non indexed gains.The cost inflation index rates are r eleased by the I-T department each year. In case of all other long term capital gains, indexation benefit is available and tax rate is 20%. All capital gains that are not long term are short term capital gains, which are taxed as such Under section 111A, for shares or mutual funds where STT is paid, tax rate is 10% from Assessment Year (AY) 2005-06 as per Finance Act 2004. With effect from AY 2009-10 the tax rate is 15%. In all other cases, it is part of gross total income and normal tax rate is applicable. For companies abroad, the tax liability is 20% of such gains suitably indexed (since STT is not paid).Besides exemptions under section 10(33), 10(37) & 10(38) certain specific exemptions are available under section 54, 54B, 54D, 54EC, 54F, 54G & 54GA. editIncome from Other Sources This is a residual head, under this head income which does not meet criteria to go to other heads is taxed. There are as well as some specific incomes which are to be always taxed under this head. Inco me by way of Dividends. Income from horse races/lotteries. Employees contribution towards staff welfare scheme. Interest on securities (debentures, Government securities and bonds). Any amount received from keyman insurance policy as donation. Gifts (subject to certain conditions and exemptions). Interest on compensation/enhanced compensation. editPermissible deductions from Gross Total Income This section requires expansion. (November 2012) plot of ground exemptions is on income some deduction in calculation of taxable income is allowed for certain remunerations given under Chapter VI-A ie. , sections 80C to 80U. editSection 80C Deductions Section 80C of the Income Tax Act 1 allows certain investments and expenditure to be deducted from total income up to the maximum of 1 lac. The total limit under this section is ? 100,000 ) which can be any combination of the below Contribution to forehanded Fund or Public Provident Fund. PPF provides 8. 8% 5 backtrack compounded annually. Ma ximum limit to contribute in it is 100,000 for each year.It is a long term investment with complete withdrawal not possible till 15 years though partial withdrawal is possible after 5 years. The interest earned on PPF investments is not taxable. Besides, there is employee providend fund which is deducted from the salary of the person. This is about 10% to 12% of the BASIC salary component. Recent changes are being discussed regarding reduction the instances of withdrawal from EPF especially when one changes the job. EPF has the option of full settlement on leaving the job, taking VRS, retirement after 58. It also has options of withdrawal for certain expenses tie in to home, marriage or medical. EPF contribution includes 12% of basic salary from employee and employer. It is distributed in ratio of 8. 333. 7 in Pension fund and Providend fund pay of life insurance premium. It is allowed on premium paid on self, spouse and children even if they are not restricted on father or moth er. investing in pension Plans. National Pension aim is meant to save money for the post retirement which invests money in different combination of equity and debt. depending upon age up to 50% can go in equity. Annuity payable after retirement is dependent upon age. NPS has six fund managers. Individual can sort out minimum contribution of Rs6000/- . It has 22 point of purchase (banks). Investment in Equity Linked Savings schemes (ELSS) of mutual funds. Among other investment opportunities, ELSS has the least lock-in period of 3 years.However, one should note that after the Direct Tax Code is in place, ELSS will no longer be an investment for 80C deduction. Investment in National Savings Certificates (interest of past NSCs is reinvested every year and can be added to the Section 80 limit) Tax saving Fixed Deposits provided by banks for a incumbency of 5 years. Interest is also taxable. Payments towards principal repayment of housing loans. Also any registration fee or stamp dut y paid. Payments towards tuition fees for children to any school or college or university or similar institution (Only for 2 children) Post office investments The investment can be from any source and not necessarily from income chargeable to tax. editSection 80CCF Investment in Infrastructure Bonds From April, 1 2011, a maximum of ? 20,000 is deductible under section 80CCF provided that amount is invested in infrastructure bonds. This is in addition to the 100,000 deduction allowed under Section 80C. However this deduction has not been extended to Financial year 2012-13. 6 Omiitted with effect from F. Y. 2012-13. editSection 80D Medical Insurance Premiums Health insurance, popularly known as Mediclaim Policies, provides a deduction of up to 35,000. 00 (? 15,000. 00 for premium payments towards policies on self, spouse and children and ? 15,000. 00 for premium payment towards non-senior citizen dependent parents or ? 20,000. 0 for premium payment towards senior citizen dependent). T his deduction is in addition to ? 1,00,000 savings under IT deductions clause 80C. For consideration under a senior citizen category, the incumbents age should be 60 years during any part of the current fiscal, e. g. for the fiscal year 2010-11, the incumbent should already be 60 as on March 31, 2011), This deduction is also applicable to the cheques paid by proprietor firm. editInterest on Housing Loans Section For self occupied properties, interest paid on a housing loan up to Rs 150,000 per year is exempt from tax. This deduction is in addition to the deductions under sections 80C, 80CCF and 80D.However, this is only applicable for a residence constructed within three pecuniary years after the loan is taken and also the loan if taken after April 1, 1999. If the house is not occupied due to employment, the house will be considered self occupied. For let out properties, the entire interest paid is deductible under section 24 of the Income Tax act. However, the rent is to be shown as income from such properties. 30% of rent received and municipal taxes paid are available for deduction of tax. The losses from all properties shall be allowed to be adjusted against salary income at the source itself. Therefore, return claims of T. D. S. deducted in excess, on this count, will no more be necessary. 7 editSection 80DDB Deduction in respect of Medical Treatment, etc Deduction is allowed to resident individual or HUF in respect of expenditure actually during the PY incurred for the medical treatment of specified disease or ailment as specified in the rules 11DD for himself or a dependent relative or a member of a HUF8 editRefund Status State Bank of India (SBI) is the refund banker to the Indian Income Tax Department(ITD). Your tax refund details are sent to SBI, by the Income tax department. Then SBI will process the refund, and send you the refund intimation. While filing your return you can choose any one of the two Refund modes ECS or Paper(cheque). The refund status can be checked online at the NSDL site. editDue Date of submission of returnThe due duration of submission of return shall be ascertained according to section 139(1) of the Act as under- September 30 of the Assessment Year(AY)-If the assessee is a company (not having any inter-nation transaction), or -If the assessee is any person other than a company whose books of accounts are required to be audited under any law, or -If the assessee is a working partner in a firm whose books of accounts are required to be audited under any law. November 30 of the AYIf the assessee is a company and it is required to furnish invoice under section 92E pertaining to international transactions. July 31 of the AYIn any other case. editAdvance Tax Under this scheme, every assessee is required to pay tax in a particular financial year, preceding the assessment year, on an estimated basis. However, if such estimated income is less than Rs. 10000, then no provoke tax is payable. The due dates of payment of advance tax are- In case of corporate assesseeOtherwiseOn or before 15 June of the previous yearUpto 15% of advance tax payable- On or before 15 September of the previous yearUpto 45% of advance tax payableUpto 30% of advance tax payable On or before 15 December of the previous yearUpto 75% of advance tax payableUpto 60% of advance tax payable On or before 15 March of the previous yearUpto 100% of advance tax payableUpto 100% of advance tax payable Any default in payment of advance tax attracts penalization under section 234B and any deferment of advance tax attracts penalty under section 234C. editTax deducted at Source (TDS) The general rule is that the total income of an assessee for the previous year is taxable in the relevant assessment year. however income-tax is retrieve from the assessee in the previous year itself by way of TDS.The relevant provisions therein are listed below. (To be used for reference only. The detailed provisions therein are not listed belo w. 1) SectionNature of paymentThreshold limit (upto which no tax is deductible)TDS to be deducted 192Salary to any personExemption limitAs specified for individual in Part III of I Schedule 193 2Interest on securities to any residentSubject to detailed provisions of given section10% 194A 2Interest (other than interest on securities) to any residentRs. 10000 (for Bank/cooperative bank) & Rs. 5000 otherwise10% 194BWinning from lotteries etc. to any personRs. 1000030% 194BBWinning from horse races to any personRs. 500030% 94C 2Payment to resident contractorsRs. 30000 (for single contract) & Rs. 75000 (for aggregate consideration in a financial year)2% (for companies/firms) & 1% otherwise 194DInsurance commission to residentRs. 2000010% 194EPayment to non-resident sportsmen or sports associationNot applicable10% 194EEPayment of deposit under National Savings Scheme to any personRs. 250020% 194GCommission on sale of lottery tickets to any personRs. 100010% 194H 2Commission/brokerage to a residentRs. 500010% 194-I 2Rents paid to any residentRs. 1800002% (for plant,machinery,equipment) & 10% (for land,building,furniture) 194J 2Fees for professional/technical services RoyaltyRs. 000010% 194LBInterest paid by Infrastructure Development Fund under section 10(47) to non-resident or foreign company-5% 195Interest or other sums (not being salary) paid to non-residents or foreign company except under section 115O-As per double taxation avoidance treaty 1 At what time tax has to be deducted at source and some other specifications are subject to the above sections. 2 In most cases, these payments shall not to deducted by an individual or an HUF if books of accounts are not required to be audited in the immediately preceding financial year. In most cases, the tax deducted should be deposited within 7 days from the end of the month in which tax was deducted. editCorporate Income taxFor companies, income is taxed at a flat rate of 30% for Indian companies, with a 5% surcharge ap plied on the tax paid by companies with gross upset over ? 1 crore (10 million). Foreign companies pay 40%. 9 An education cess of 3% (on both the tax and the surcharge) are payable, yielding effective tax rates of 32. 5% for domestic companies and 41. 2% for foreign companies. 10 From 2005-06, electronic filing of company returns is mandatory. 11 editTax accrues There are five categories of Income Tax returns. Normal Return Belated Return rewrite Return Defective Return Returns In Response To Notices editNormal Return Returns filed within the return filing due date, that is 31 July or 30 September of bear on assessment year. 12 editBelated ReturnIn case of tribulation to file the return on or before the due date, belated return can be filed before the breathing out of one year from the end of the relevant assessment year. editRevised Return In case of any omission or any wrong statement mentioned in the normal return can be revised at any time before the expiry of one year fr om the end of the relevant assessment year. editDefective Return Assessing Officer considers that the return is defective, he may intimate the defect. One has to rectify the defect within a period of fifteen days from the date of such intimation. If the assessee wants more time, he can file an application to the A O and a further 15 days can be allow at the instance of the A O. editReturns In Response To NoticesAssessing officer in the process of fashioning assessment, may serve a notice under conglomerate sections like 142(1), 148(1), 153A(a) or 153C. Returns are required to be furnished within the date specified on the respective notices. editAnnual Information Return and Statements editAnnual Information Return Those who is responsible for registering, or, maintaining books of account or other documents containing a record of any specified financial transaction,13 shall furnish an annual information return in Form No. 61A. editStatements By Producers Producers of a cinematogra phic film during the financial year shall, prepare and deliver to the Assessing Officer a statement in the Form No. 2A, within 30 days from the end of such financial year or within 30 days from the date of the completion of the production of the film, whichever is earlier. editStatements By Non-Resident Having A Liaison Office In India With effect from 01,June 2011, Non-Resident having a liaison office in India shall prepare and deliver a statement in Form No. 49C to the Assessing Officer within sixty days from the end of such financial year. editTax Penalties The major number of penalties initiated every year as a ritual by I-T Authorities is under section 271(1)(c)14 which is for either concealment of income or for furnishing inaccurate particulars of income. If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person- (b) has failed to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,- (ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum of ten thousand rupees for each such failure (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income.Income TaxThe tax code/law which mandates this type of taxation. The government imposed a tax on the income generated by institutions and individuals within the jurisdiction is income tax. The law dictates that every person and business shall pay income tax. I t acts as a source of revenue for the government as the taxes s used to serve the interest of the existence within the country.The use of liberalist tax form is common in most nations access the globe based on the high level of effectiveness involved in the practice. It makes sight that earn highly to be taxed more while people that earn a minimal amount of tax would have taxed less. It is a fare system that the government promotes on the basis of promoting fairness with the cultural setting of the country.The paper entails a detailed discussion about income tax system in a developed country such as Australia. Any guideline/interpretation for this tax code that has been issued by the government The section 55 of the Australian physical composition clearly explains that the parliament has the duty of ensuring that it imposes tax laws.It led to the construct of multiple sectors that give a detailed explanation of how the taxation system of the country should run. Ideally, they p rovide a clear direction that the government is supposed to take whole addressing touchy issues such as the taxation system in the country (Kayis-Kumar, 2016, p.2).The act of the commonwealth gives the recuse direction that is required about income tax in the country. The income tax assessment act of 1936 clearly gives the precise direction about the move that are supposed to be followed while taxing individuals and companies in h countries. Its major concern is the system of taxation rather than the other steps that are involved in the process. Therefore, the Australian laws provide a precise direction.The computation of this type of taxation After the implementation of the act, various amendments have been done depending on the economic and political set-up of the country. Uncommented amendments and proposal have occurred over the past few years based on the complexity and nature involved in the creation of precise laws that are meant to cater for the drives of the people rather than for a specific group. The modifications made were based on various economic factors that cannot be disregard.Factors such as inflation and economic recession are unexpected events that the government call for to ensures that the laws are created in such a manner that the issues are address in the most effective way without affecting the genera economic set up of the country (Potter & Greber, 2017, p.1).It is a fundamental aspect that relies on the ability of the public to understand complex issues that surrounds the economy. Basic= 50000 + HRA=20000 + Travel allowance=1000 + Childs educational allowance=200 + Medical allowance=1250 + other allowance=8000The deductions allowed Travel allowance=1000 + Childs educational allowance=200 + Medical allowance=1250 The taxable annual gross income is (80,450-2,450) x 12 =9,36,000.If Mr. Yen makes a declaration that he went a loss on Property. Interest paid Rs.1,00,000. The Gross total income $8,36,000 (9,36,000-1,00,000).Mr. yen $1,00 ,000 as investment in Section 8 and $25,000 under Section 80, the total taxable $7,11,000 (8,36,000-1,25,000). $2,50,000 nill, next $5,00,000 will be 5% amounting to $25,0000. balance of $11,000, the tax rate=20% amounts to $2,200.Annual tax $53,766 ($ .52,200 in addition to the education and charged at 3% is $.1,566).The monthly tax will be $4,480.50/-.The group of taxpayers who should pay this tax It is important to understand that the calculation of income tax takes places from the income statement. The income statement explains the financial position of the company inclusive of the net and gross income of the process.It is an important element that needs to be placed under a broader consideration based on the nature and complexity of the matter. The income statement offers the general performance of the company within the industry (Richards, 2017, p. 1). one can view the revenue and profits after the taxation and costs. the expense of taxes is the last item before the calculati on of the net income. One can utilize the aspect to know the effective tax rate in the case and compute the tax.The division of the expenses of income tax and earnings that were made before taxes gives the effective tax rate that is required. The tax report with its sections Individuals and business are eligible to pay the taxes based on nature and complexity involved in the calculation of the issue. The individuals do not cater for the payment of the taxes through their whole income.The military action takes place through deductions that include mortgage interest, dental and medical bills and education expense which are the basis of a citizens life within developed countries such as Australia. The understanding of the matter demands a broader line of inclusion based on the fact that limited opportunities are involved in such situations. For business, it is quite different as the IRS has a varying system that ensures that the payment of the taxes takes place in a fair way (Berg D avidson, 2017, p.79).The entities such as corporations sole proprietorship, partnerships report their income to the IRS for a fair tax deduction to effectively take place. Income tax reports have specific sections that need to be included while an individual is making the report about the financial progress of a company within the industry.It is an issue that is reliant on the general understanding of the Australian financial structure. The income section is a place on the report that lists all the income sources for the business it a popular technique of giving reports as it relates with wages, dividends and other specified factors that cannot be ignored while creating a successful taxing structure that is essential to understand and implement. Ideally, the sections give a clear set of how the report takes place.Therefore, the section is an important part of the taxation system that cannot be ignored based on the nature and complexity of the taxation system.The deduction section is also an important part that shows the tax liability in the most appropriate manner that is recommendable by most people. It is effective based on the fact that it gives the precise parts of the report that the deductions are often made I relation to the main matter of concern.It is important to consider the fact that there are some limitations towards the creation of such goals that need to be considered based on the nature and complexity of the matter in the concurrent societal setting of Australia. Most expenses are directly deductible based on the effect that they have on the businesses of a person. Lastly, the tax credit is also a section that amounts all the taxes owed by the individual bossiness entity.The deductions vary among the jurisdiction based on the existing complexity involved in computing some specified aspects. Other Information Income tax plays a key mathematical function in the overall wellbeing of the Australian economy. Through the tax, the country can be able to offer vital services to the members of the public. It is of relevance to ensure that all the institutions in the country ensure that they implement the tax based on its requisite and ability to adjust by the marketing skeptics and meet up the needs of the nation.Individual income tax, business income tax, local and state income tax and sale tax make up an essential part of the system that cannot be ignored while creating a reliable system that is able to deal with complex matters that surrounds the creation of a perfect tax system in the country (Diminson, 2017, 1).It is a necessity to understand that the inclusion of the taxes leads to the success of the Australian economy.ReferencesAustralia An overview of recent tax developments in australia. (2016).International Tax Review,Potter, B., & Greber, J. (2017).Slugging households no budget fix.The Australian Financial Review Berg, C., & Davidson, S. (2017). separate this greed The tax-avoidance political campaign in the OECD and Australia.Econ Journal Watch,14(1), 77-102. Dinnison, I. (2017).Australia revamps CFCs yet again.International Tax Review,8(3), 9-12.Raj, O. (2016).Aussies plan to rewrite tax rules.Business timesRichards, R. (2017).Fringe benefits fly below the radar.Intheblack,79(2), 60.Kayis-Kumar, A. (2016).Whats BEPS got to do with it? exploring the effectiveness of thin capitalisation rules.EJournal of Tax Research,14(2), 359-386.

Marketing Plan for a Premium (Branded) Product

Table of Contents No Tittle Pages 1. 0 Executive Summary 5 1. 11. 2 Objectives tidy sum and mission 5 2. 0 political party Summary 6 2. 1 Background 6 2. 2 Company Locations and Facilities 6 3. 0 Products and Services 7 3. 1 Products Description 7 3. 2 Competitive Comparison 8 3. 3 Supply and Demand Details 9 3. 4 Technology inescapably 10 4. 0 Market Analysis 11 4. 1 Target Market 11 4. 1. 1 Target Market Segment outline 11 4. 1. 2 Market Needs 11 4. 1. 3 Market Trends 11 4. 1. 4 Market Growth 12 4. 2 Industry Analysis 13 4. 2. 1 Industry spark officipants/Key Players 13 4. 2. Main Competitors/Competitive Analysis 13 5. 0 Strategy and Implementation Summary 14 5. 1 merchandising Strategy 14 5. 2 Pricing Strategy 15 5. 3 Promotion Strategy 15 5. 4 Distribution Patterns 15 5. 6 gross revenue Strategy 16 5. 7 Sales Forecast 16 5. 8 Sales Programs 16 6. 0 Web Plan Summary 17 6. 1 Website Marketing Strategy 17 6. 2 Development Requirements 17 7. 0 References 18-20 1. 0 Executive S ummary 1. 1 Objectives My objective is to collect and research learning to chthonicstand Audi Company better in terms of their club background, product and services and their tradeing strategy.Examples are like their technology, competitors pricing, gross gross revenue figures market growth and umpteen more. 1. 2 Vision and Mission Vision Audi the premium disgrace Mission We delight nodes worldwide 2. 0 Company Summary 2. 1 Background Audi is under a parent company named Volkswagen Group which is a German automobile manufacturing company. Audi is a manufacturer of exquisite political machines beautiful, sophisticated machines that embody technological perfection. Audi is the Premium brand growing most rapidly and on course to become the worlds most successful Premium manufacturer.Audi has been recognised by the European magnetic north for outstanding environmental protection, based on its long tradition of minimising and reusing production waste. 2. 2 Company Locations a nd Facilities The worldwide network of Audi sites comprises the two German plants in Ingolstadt and Neckarsulm, as well as seven production facilities in Gyor (Hungary), Brussels (Belgium), Changchun (China), Aurangabad (India), Bratislave (Slovakia), Martorell (Spain) and Indonesia. 3. 0 Products and Services 3. 1 Products Description Type Audi Q5 2. 0 TFSI Quattro (225PS) vehicle Type drama Utility Vehicle (SUV)Transmission 6-speed manual course of instruction 2011 Price(RM) 328,000 Engines 1,984cc (1. 984L 121. 1cu in) I4 turbo Acceleration(0-60 miles per hour) 7. 0 sec maximal Speed 130 mph Tank Capacity 75 Weight 1850 Audi Q5 2. 0 TFSI Quattro (225PS) is a sport utility vehicle (SUV). The transmission for the gondola is 6-speed manual. Not only that, the Audi Q5 engine is 2. 0 liter engines comes with a turbo system which boost its engine capability, the acceleration from 0-60mph is 7. 0 per second and the maximum speed is 130mph which is approximately 233kmh while the ta nk capacity is 75 litres and the weight is 1850kg. 3. Competitive Comparison Type rake Rover Evoque Porsche Cayenne Vehicle Type Sport Utility Vehicle (SUV) Sport Utility Vehicle (SUV) Transmission Six-speed Automatic Eight-speed Tiptronic S with Auto start/ come apart function Year 2012 2012 Price(RM) 363,888 570,000 Engines 2. 0L Si4 4-cylinder petrol engine 3. 6L V6 Acceleration(0-100km/h) 7. 6 sec 7. 5 sec Maximum Speed 217 km/h 230 km/h Tank Capacity 70 100 Weight From 1640 2030 3. 3 Supply and Demand Details Audi Q series Annual Sales in all countries Production (unit) Year Year Vehicles (Audi) 2011 2010 Q5 183,678 154,604Q7 53,703 48,937 Q3 19,613 - Total Audi Q series 256,994 203,541 Based on the table above, Audi Q series one- grade sales for the model Q5 had increase from 154,604 for the year 2010 to 183,678 for the year 2011. The different of annual sales between year 2010 and 2011 is 29,074 which means the try and demand for year 2011 had increase. The total annual sales of Audi Company for 2010 are 203,541 whereas for the year 2011 is 256,994. The table above show that the total annual sales of the company had also increase 53,453 which mean the supply and demand of the cars increase from the year 2010 to 2011. . 4 Technology Needs As technology needs for the model of Audi Q5 is the engine. The engine Audi Company use for Q5 is 2. 0 litre engines comes with a turbo system which boost its engine capability and turbocharging for more power and greater efficiency is a development of the engine that powers the likes of the current Audi TT and Volkswagen golf GTI. The engines power and effect exit be from 0-60mph is 7 seconds and the top speed will be 130mph or 209km/h. The horsepower toilette up to 211hp or 4300rpm and the torque will be 258 Ib-ft. or 1500rpm. 4. 0 Market Analysis 4. 1 Target MarketThe following are the strategy for target market. 4. 1. 1 Target Market Segment Strategy Market segmentation for Audi Q5 will be psychographic seg mentation which means Audi Company divide the buyers into different categories based on social class, lifestyles or personality characteristics. For the target market segment will be differentiated selling strategy which means Audi Company produces several types of car such as SUV (Sport Utility Vehicle), Sedan and Sport each targeting its own segment of consumers. As for the product I choose Q5 target market is towards consumers lifestyles from higher take aim income.The target market will be consumers who finding for more comfortable, powerful and luxury option. 4. 1. 2 Market Needs Audi Company is providing customer comfort and luxury cars. Audi pick up a very thoroughly warranty and aftersales services for the customers. Now for all the new Audi models, the customers can choose whether you want to submit three, four or five years warranty. So with the few years warranty you can enjoy your driving and also no need to pertain about the unexpected repair bills. 4. 1. 3 Market Trends Market trends for Audi Q5 is the technology its use for the engine. Audi Q5 has automatic start and stop function for greater send away.Audi Q5 comes with the shootrs Information System (DIS) can help consumer to save fuel. Not only that, the market trends for Audi Q5 is because comfort and luxury. 4. 1. 4 Market Growth Production (unit) Production (unit) Year Year Figure Production of vehicles Audi Q5 Figure above shows the Audi Q5 pass four years production from 2008 to 2011. The models of Q5 assimilate a production of 20,320 in year 2008. because the production increase from 20,320 to 105,074 in year 2009. The different of both years are 84,754. The productions still continue increase from 2009 to 2010 which mean from 105,074 to 154,604.Lastly for year 2011, the production for the year is 183,678. Compare to the pass four years the production of Audi Q5 is continues increase. 4. 2 Industry Analysis 4. 2. 1 Industry Participants/Key Players The industry participant for Audi Q5 is Stefan Sielaff. He is the take of design in Audi Company. He joins the company in year 2006. The key player for Audi Q5 is towards the consumers with high level of income and age above 40. Not only that, Audi Q5 can also be for family uses because it is 7 seaters car. 4. 2. 2 Main Competitors/Competitive Analysis The principal(prenominal) competitors for Audi Q5 are Range Rover Evoque and Porsche CayenneRange Rover Evoque * The main strength of Range Rover Evoque is that it is the sport utility vehicle (SUV) with the engine turbocharged inline four-cylinder which can boost up to 240 horsepower, six-speed automatic transmission and impressive acceleration which is 7. 6 per second. Porsche Cayenne * The main strength of Porsche Cayenne is that it is also sport utility vehicle (SUV) with the engine 8-speed Tiptronic S which can boost up to 380 horsepower, Eight-speed Tiptronic S with Auto start and stop function and impressive acceleration which is 7. 5 per second. 5. Str ategy and Implementation Summary 5. 1 Marketing Strategy Marketing strategy for the Audi Company is to hit the annual sales target or increase sales and profitable get back. Audi Company will choose the best strategy to encourage profit in order to create customers value. Audi Company market segmentation will be psychographic segmentation which means for the model Q5, the segmentation will base on the individualist lifestyles. Audi Company market target will be age above 40 and consumers with high level of income. The target market segment will be differentiated marketing strategy.This is because the Audi Company is going to target on few market segments and provide few models such as A4, TT and Q5. By consideration the market targeting, company hope can get higher sales. The market position for Audi Q5 is to combine both aspect in terms of luxury and performance in order to make the Audi Q5 to become a perfect sport utility vehicle. With high lumber and luxury car and have also good performance with high tech engine, better interior and exterior are more attract the consumers compare to others competitors. 5. 2 Pricing StrategyIn terms of pricing strategy, marketers have to look into competitors strategies and expenditures to make comparison. The pricing strategy for Audi Company is by cost-based pricing which is convincing consumers of the vehicles value. The company profit will be the most important spot in pricing strategy. Audi Company is using psychological pricing which means it is consider about the pricing but not the world economics. The higher the price of car is, the higher quality of the car is. 5. 3 Promotion Strategy The promotion strategies for Audi Q5 are advertize and public relation.In terms of advertising, Audi Company has to make decisions when displace the advertising budget which is objective, budget decisions, message and media decisions and advertising evaluation. The marketer had chosen the advertising budget by using competit ive-parity method in order to hold open promotion war and know what the competitors plans. Public relation is that Audi Company builds a slopped relationship with the customers. The public relation company will organise a special event for example car show to promote the cars. By organising the car show public relation people can show the benefit of Audi Q5 and the specifications. . 4 Distribution Patterns The distribution patterns for Audi Company will be wholesaling. Audi Company is the wholesaler and the Audi Company will hire selling agents to help the company to gain the sales. The selling agents will sell the cars direct to populate consumers. The wholesaler will set the segmentation and targeting consumers in order to identify the consumers and build a strong relationship with them. Selling agents have to explain about the cars specification and pricing to the customers in details to make the customers understand about the car concept. 5. Sales Strategy Sales strategy fo r Audi Company for model of Q5 is Audi Company have a very good aftersales services and warranty. Each of Audi cars has a warranty of at to the lowest degree 3years. Then, consumers no need to worry about the high repairing cost. Lets say a customer with an Audi car model of Q5 send his or her car to service and he or she is busying with the job he needs a car to go work while the car repairing. In this case, Audi Company will decide to give the particular customer a same model of car to use while the car is doing services. 5. 6 Sales ForecastThe annual sales for Audi Q5 in year 2011 are 183,678 units so the marketers head that the next annual sales in year 2012 for Audi Q5 will be 500,000 units. The reason why the marketers aim for more annual sales is because the Audi Company objective is to get benefits. To gain more annual sales the marketing strategy have to be ameliorate in order to have more supply and demand of Audi Q5. 5. 7 Sales Programs The sales program for Audi Q5 is the marketers will set market segmentation, market targeting, market position and market differentiation to concentrate on a market to increase the annual sales.In terms of pricing, the marketers will consider the target market income level and needs to get an Audi Q5. The marketers also will consider about the consumer judgement on the product. The marketers have to do some promotion in order to introduce the product to the target market. In this case, the product is Audi Q5 so the marketers have to consider the suitable premium product promotion strategy. After all, the marketers have to set a distributer to sell out the product. The distributer is by wholesale which means the Audi Company has to hire a selling agent to distribute the product to the last consumer. 6. 0 Web Plan Summary 6. Website Marketing Strategy Website marketing strategy is something similar to marketing strategy but is only available in online business. First of all, the marketers have to select the target m arket for Audi Q5. The target market for Audi Q5 is basically on consumers which is with high level of household income and with age 40 above. Audi Q5 is a premium product so for online marketing the consumers have to look into more about details of the company and also the car. Furthermore, the marketers have to look into the competitors online advertisement make sure the competitors online marketing did not reduces the confident of the consumers.Then, the marketers have to improve the Audi Company advertising skills. In terms of pricing, the marketers have to look into the market target needs. By using psychological pricing which means the consumers thought that the higher price of the car means the higher quality of the car. The consumers buying Audi Q5 is to show status and personal characteristic. The marketers have to create an advertisement either create by own or by hiring the graphic designer. For Audi Company normally the marketers will hire the famous graphic designer to create a fabulous website page.And the graphic designer will helps to create the content of the advertising which is the slogan of the Audi Company by giving consumers message about the car comfort and luxury. In addition, the marketers have to monitor the advertising in terms of maintaining the up-to-the-minute news of the website. 6. 2 Development Requirements The marketers have to make sure the budget of the advertising did not over the cost so that the company did not drowse off any profit. The costing by hiring a famous graphic designer are very high so the marketers have to make sure that the online marketing are successful and hit the target of sales.List of References Audi. com (n. d. ) Corporate strategy Audi at a glance Investor Relations Audi Worldwide. online uncommitted at http//www. audi. com/com/brand/en/company/investor_relations/audi_at_a_glance/corporate_strategy. html Accessed 28 Nov 2012 En. wikipedia. org (1937) Volkswagen Group Wikipedia, the free encycl opedia. online Available at http//en. wikipedia. org/wiki/Volkswagen_Group Accessed 28 Nov 2012. Fleetdirectory. co. uk (2012) Audi profile and Audi company details. online Available at http//www. fleetdirectory. co. k/audi/ Accessed 28 Nov 2012. Audi. com (n. d. ) Careers Audi Worldwide. online Available at http//www. audi. com/com/brand/en/company/careers. html Accessed 28 Nov 2012. Models. audiusa. com (2012) Detailed Specifications Features and Specifications Audi Q5 Audi of the States. online Available at http//models. audiusa. com/q5/detailed-specifications Accessed 28 Nov 2012. En. wikipedia. org (2009) Audi Q5 Wikipedia, the free encyclopedia. online Available at http//en. wikipedia. org/wiki/Audi_Q5Transmissions Accessed 28 Nov 2012. Models. audiusa. om (2012)Engines Features and Specifications Audi Q5 Audi of America. online Available at http//models. audiusa. com/q5/engines Accessed 28 Nov 2012. Landrovermalaysia. com. my (2011) Land Rover Media. online Available at http//www. landrovermalaysia. com. my/media_rangerover44tdv8. asp Accessed 28 Nov 2012. Topgear. com (2012) Porsche Cayenne GTS unveiled in Malaysia TopGear Malaysia. online Available at http//www. topgear. com/my/7667-porsche-cayenne-gts-unveiled-in-malaysia/ Accessed 28 Nov 2012. Porsche. com (2012) Technical spectacles Cayenne Diesel Cayenne Overview Dr.Ing. h. c. F. Porsche AG. online Available at http//www. porsche. com/pap/models/cayenne/cayenne-diesel/featuresandspecs/ Accessed 28 Nov 2012. Annualreport2011. volkswagenag. com (2011) Volkswagen Group Annual Report 2011 Audi. online Available at http//annualreport2011. volkswagenag. com/divisions/audi. html Accessed 28 Nov 2012. Audi. com (n. d. ) Corporate strategy Audi at a glance Investor Relations Audi Worldwide. online Available at http//www. audi. com/com/brand/en/company/investor_relations/audi_at_a_glance/corporate_strategy. html Accessed 28 Nov 2012.Models. audiusa. com (2012) Detailed Specifications Feat ures and Specifications Audi Q5 Audi of America. online Available at http//models. audiusa. com/q5/detailed-specifications Accessed 28 Nov 2012. CNET (2009)Audi Q5 delivers sports car handling. online Available at http//reviews. cnet. com/8301-13746_7-10309171-48. html Accessed 28 Nov 2012. Topgear. com (2012) Porsche Cayenne GTS unveiled in Malaysia TopGear Malaysia. online Available at http//www. topgear. com/my/7667-porsche-cayenne-gts-unveiled-in-malaysia/ Accessed 28 Nov 2012.Audi UK (2012) Saving you fuel Q5 Q5 Models Audi UK. online Available at http//www. audi. co. uk/new-cars/q5/q5/saving-you-fuel. html Accessed 28 Nov 2012. Babyrr. com (2012) babyRR. com The Range Rover Evoque Forum Negative Consumer Reports Review. online Available at http//babyrr. com/forum/archive/index. php/thread-2845-1. html Accessed 28 Nov 2012. Porsche. com (2012) Drive Features Panamera S Hybrid Dr. Ing. h. c. F. Porsche AG. online Available at http//www. porsche. com/usa/models/paname ra/panamera-s-hybrid/detail/drive/ Accessed 28 Nov 2012. speedonline. com (n. d. ) PDK vs. Tiptronic 6speedonline. com Forums. online Available at http//www. 6speedonline. com/forums/cayenne-958/273697-pdk-vs-tiptronic. html Accessed 28 Nov 2012. 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History of Television Essay

Television BroadcastingMalaysian tv publicise was introduced on 28 declination 1963. Color goggle box was introduced on 28 December 1978. Full-time color transmissions of grand launched until officially inaugurated on New Years Day 1982. There are before long 8 national free-to-air terrestrial television stations in Malaysia and 2 national pay subscription television stations in Malaysia.Out of eight television conducts, four of them are available in Sabah and Sarawak, and the other four are available only in Peninsular Malaysia.Transmissions in Malaysia were black-and-white until 28 December 1978. First stereo audio broadcasting was introduced in 1985 by TV3.Five out of eight channels does not move over 24-hour schedule. 24-hour television was introduced in Malaysia between 13 to 16 May 1989 on TV1. The first 24-hour broadcasting in Malaysia was introduced in 2007 by TV2.Local ProgrammingRTM had local programmings in each state until 1984, and those local stations had been r eplaced by relay of RTM1. RTM1 had 1 hour of local programming between 1984 to 1992. Today, RTM broadcasts the same version nationwide except in Sarawak and Sabah, which still have some local programmings. RTM have plans to re-introduce the local channels after digital switchover.The local channels had the name RTM and state name, for example RTM Pinang for Penang. Each channel had its own schedule and broadcasting hours, and some programs relay from RTM1 and RTM2 (usually news programs and government programs). Between 1984 to 1992, the local programmings was around 500pm on RTM1. For the new local channels, the broadcasting hours are currently unknown. Today, RTM still broadcasting radio in local, but television in national.

Examine and comment on Christian and Hindu beliefs about life after death Essay

Death is the most fateful experience of each individuals behavior. Whether it is the end of ones animation, or the beginning of a new life, no one knows. Death for the Hindu is merely transition, simultaneously an end to a new beginning. Death for the Christian is ordain and is a time of judgement that is made from their former performances in life. These ar very polar views from two major world religions that both question the different events that may take place after(prenominal)(prenominal) ones death.The Christian faith opines that the body is resurrected at death and the soul of an individual is immortal and continues after death. The doctrines of the church teach Christians that after one dies, they lead rise before God and be judged. They believe that Christians who cod been faithful through with(predicate)out their life by worshipping Christ and helping otherwise who are less fortunate. A quotation from Matthew 25 31-46, One day we sh on the whole be called to acc ount for the air we ware apply our gifts, our opportunities and our energies. Above all, we shall be required for the way we have behaved in relation to the poor, needy and the marginalised, supports the belief of the Christian faith and continues to teach these beliefs to mankind. This judgement that is made by God determines whether a persons soul lead spend eternity in paradise or hell.Based on Jesus teachings and other sources of revelation, Christians believe that promised land is a place of eternal life, extravagance and luxury, The best and sweetest flowers of Paradise God gives to his people when they are upon their knees. Prayer is the gate of heaven, a give away to let us in to Paradise, There will be no more death or mourning or crying or pain, for the old order of things has passed away (Revelation 214), these quotations show Christians believe that heaven is a place for those who have worshipped God and have followed the teachings of Jesus.The bible has depicted heaven as the kingdom of heaven, where kingdom refers to a place of monarchy and s everywhereeignty, where people will be reunited with God. However, Christians dejection non just enter heaven when they die, but will have to show that they are worthy of entree heaven, For I tell you, unless your righteousness exceeds that of the scribes and Pharisees, you will never enter the kingdom of heaven (Matthew 517-20), this quotation alternatively states that a person who thinks of themselves as higher than God, will never enter heaven. The question that then arises is, where do the unworthy of entering heaven, go after death?The complete alternative of heaven is hell, where people who have carried out immoral acts, such as murder and rape which are forbidden according to the sacred doctrines of the bible, along with people who do non believe in God and have not followed the Christian faith will detain eternally in the brutal conditions that hell facilitates, The sword which shall pie rce them with the greatest sorrow will be the thought of having lost God, and of having lost Him through their own fault, this quotation gives us a small insight of what hell is portrayed as by Christians. St. Augustine says that in Hell, the damned will be forced to think of nothing but God and that will cause them terrible torment. Biblical quotations such as and shall cast them into a furnace of fire, there shall be wailing and gnashing of teeth (Matthew 1342) and In Matthew 2541, Jesus says Depart from me, ye cursed, into everlasting fire, show that Jesus talks about hell as being a place of fire and where souls are burnt and tortured for eternity.Jonathan Edwards preached a sermon which was titled Sinners in the hands of an Angry God. This contained a modulation with a quotation There will be no end to this exquisite horrible misery, stating that if a person enters hell, there is no crook back, and they will suffer in the fiery flames of hell. The bible also describes hell as an endless torture scene, with angels and Jesus present either as observers or as officials who are directing the torture of the victims in hell. However, there are two different concepts about the duration of the torture, Annihilationism and traditionalism.Annihilationism is the belief that unsaved individuals will be penalize in hell for only a period of time that is appropriate to pay for the nature and frequency of their sins which they were alive on earth. Annihilationists also believe that when a persons punishment has finished, and they have paid the full penalty for their sins, they will be exterminated and their soul will cease to dwell in any form. This mean that the soul will not be tortured for any longer, however, they will never enter the kingdom of heaven, which consequently promoter that at that point, their life has come to an end.In contrast, traditionalism is simply a belief that unsaved individuals will be punished in hell not only for a year, or a decade, bu t for eternity without any anticipate of relief, moderation or cessation of the pain. There are numerous passages and quotations that front to describe punishment in hell as lasting forever such as the fire that burns them will never be determine out (Isaiah 6624) and And many a(prenominal) of those who sleep in the dust of the ground will awake, these to everlasting life, but the others to disgrace and everlasting contempt (Daniel 12.2). These quotations from the bible inducely support the view of traditionalism which shows that even though Gods wish is for all to be saved, the ones who are not will be punished forever.Although this is the view for many Christians, others including Skeptics, Humanists, Atheists, Agnostics generally believe that there is no afterlife and accept that after death, there is personal annihilation. Roman Catholic Christians also have alternative but similar views as they believe that in between heaven and hell, there is purgatory. This is where pe ople who have sinned within their lifetime, but have not sinned to the extent that they must enter hell and be tortured for eternity, are punished for their bad deeds until all penalties have been paid. This enables them to be cleansed from sin and lav potentially enter heaven where their soul will rest for eternity. Roman Catholics also believe that people who have family and friends to pray for them after they die will be released from purgatory sooner than those who dont. This is why many Roman Catholics have an overwhelming alarm of death as they feel they will certainly suffer, whether it is in hell or purgatory.Pope John Paul issued a piece entitled Incarnationis Mysterium which suggests that Roman Catholics visit certain holy sites to try and reduce the total of time they will have to spend suffering after death. In this, there is was an appendix called Conditions for Gaining the Jobilee Indulgence which suggested ways for Roman Catholics to attempt to reduce the marrow o f time spent suffering after they die by carrying out good deeds during their lifetime such as visiting the elderly who live along, the sick, the handicapped etc. Some Roman Catholics carry out these deeds, but the question that has to be asked is, is this being done from the goodness of their punk, or for the goodness of themselves?It is clear that different Christians have different views on life after death, but are similar and can be linked together in nigh sense, for example, annihilationism is vaguely similar to purgatory in the way that people who have sinned are not punished eternally. However, can this be said for the views on life after death for Christianity and Hinduism? Certainly not, as Hindus have a completely different perspective of afterlife.For Hindus, death is referred to as mahaprasthana which mover great journey. Hindus believe in reincarnation, which is the cycle of death and rebirth after a while in spiritual spheres into a new physical body, this is where the soul, which is the true self, remains the same, while the fomite of the soul to make the needed learning experience changes. Death means nothing else but the loss of a vehicle the soul was using during its many reincarnations, which is a physical body.Saint Tiruvalluvar wrote that death is like falling asleep, and birth is like awakening from that sleep, this quotation shows that no Hindu should really fear death, as an individual is not the body in which they live, but the immortal soul which inhabits many bodies in its evolutionary journey. Samsara is the term referred to by Hindus and means go. They believe that the soul wanders from body to body in one lifetime to another. The Bhagavad Gita, which is the holy text for Hindus, teaches that death should not be feared and there is no agent to grieve, For sure is the death of all that is born, sure is the birth of all that dies so in a matter that no one can prevent, you have no cause to grieve (Bhagavad Gita Chapter 2 verse 27). This quotation states that all are born again so there is no point grieving over something that cannot be avoided.However, the reason why all living things are continually reborn is based on the Hindu belief in karma. Karma means activity and the law of karma is the law of cause and effect. Hindus believe that the life they are living may not be the first one, and they may have been born many more times before that. The law of karma states that any good or bad deeds than have been carried out in ones life will give an impression and will be carried over to the next life, for example evil and selfish actions will consequently results in a life of suffering. Therefore, it is said to believe that everything has a cause and purpose, What a man becomes in his next life will depend upon his karma (Brihad-aranyaka Upunishad. IV. 4.verse 3). For a Hindu, this belief could rear a strong incentive to live a good, moral life so the fear of suffering in their next life is overcome. The l aw of karma can also explain the differences in circumstances and inequalities between people around the world.Although many Hindus aspire to a good rebirth, the ultimate goal of any Hindu is for the atman (soul) to escape Samsara altogether and this is known as Moksha. Moksha can be described as perfect peace and happiness, or as the soul losing itself in brahman. Brahman means God and moksha is a spiritual state of existence in which there is a pith with God, When all desires that rest in the heart are liberated shall a mortal man become immortal and attain Brahman, which shows that when all thoughts are put to rest and when the atman is truly set as the equivalent of the reality of Brahman, an individual will be able to make moksha their goal and achieve it.Yoga may be considered as a way of exercise to keep the body healthy and fit where as the true meaning of yoga is unity and integration, and is the means, methods and discipline that will enable an individual to bring union with a personal God, Brahman. There are three recognised ways of doing this and they are karma yoga, bhakti yoga and jnana yoga. By carrying out these, and using them as a guideline, moksha can be gained. Hindus see their religion as a way of life and many Hindus apply themselves and live their lives wanting to act to the best of their potential in hope that when they die, they will be released from samsara and gain moksha.Christianity and Hinduism are two major religions that are followed worldwide. They also have very contradistinctive views on life after death. However, both Christians and Hindus shepherds crook to their religion to find answers for existence along with death. They also hold tenaciously to the beliefs taught by their particular denominations as a way of comfort. One thing that Christians and Hindus have in common is that they both portray religion as a way of life and use scholarly teachings to influence them on which rightful caterpillar tread to follow in lif e. Death has been questioned for a very long time and no one has been able to answer the question What happens after death?, which means no one really knows what events will take place after we die, where we will go or what will happen to us.Although we try and answer all of these questions with religious beliefs, until one experiences death, the question that has caused distress to people for over 2 millennia still remains, is there an afterlife?