Autism a Communication and Social Disorder

Autism is a brain disorder that is characterized by impaired social interaction and delayed communication skills. (Segal, 1996) Children with Autism show signs of delay in the first two years of life. Many times parents notice that their child demonstrates repetitive behaviors, or likes to spin objects, line things up or has an affinity for sameness. Some children with Autism have difficulty with transitions from one activity to another and are not able to regulate their senses. The range of these behaviors varies and that is why Autism is called a spectrum disorder. Many times, children will exhibit one or several of the symptoms. Children who exhibit fewer symptoms are diagnosed with PDD or Pervasive Developmental Delay, while children who have many of the symptoms are termed Autistic. There is recent research that shows that autism may be caused by genetics which are related to how the brain develops in early childhood. In the article, Autism and Brain development, Nancy Shute reports that some kind of mutations of genes that are important to language development may be the cause of autism in some children. Daniel Geschwind is researching the fact that these genes are sometimes turned on or off depending on the brains experiences. † (Shute). There is also a chance that â€Å"structural damage will be found, and this damage could be anything from microscopic to the grossly visible, from faults inside nerve cells to faulty development of whole cell systems. † (Frith) The causes of Autism are still being explored, but the more important thing is how people are diagnosed and treated for it. The symptoms of Autism are variable, and usually different in each child. Delay of language development, lack of social skills and lack of eye contact are a few of the symptoms. Because there is a range in the severity of the symptoms the diagnosis and treatment of autism varies and is an interesting process. The diagnosis of autism is based on a behavioral check list. â€Å"Because a diagnosis is a label or shorthand for treatment, it needs to correspond to the services to the child needs in the immediate future. † (Siegel) The parents, teachers, developmental pediatrician and sometimes other therapists all contribute to the assessment. The CHAT, Checklist of Autism in Toddlers is one way that pediatricians screen children under 2 years old for Autism. For children 4 years and older, a Social Communication Questionnaire is often used. These screenings rely on parent report and the observation of a diagnostic team. Then the child will be referred to a developmental pediatrician or a psychologist who is trained in diagnosis of Autism. There are several diagnostic tools, usually developmental checklists, and parent report along with a team of professionals who look at the behavioral symptoms that are characteristic of this disorder. The team of professionals who diagnosis autism typically include the parent, speech therapist, teacher, pediatrician and occupational therapist. The most widely used diagnostic tool for Autism is the ADOS, (Autism Diagnostic Observation Schedule). The North Bay Regional Center uses this to diagnose children with autism in this area. There are also other centers, the Mind Institute with is part of the University of Davis medical Center, where they focus only on diagnosis of Autism spectrum disorders. Bryna Siegel is a Psychologist who works at UCSF and has her own diagnostic clinic. Each case of autism has its own individual characteristics ranging between its cause, its diagnosis and the life long treatment. After being diagnosed, different therapy options are presented; PECS, play therapy and discrete trial are the three more commonly used treatments. What is best for children with Autism is an early diagnosis, and intensive speech and language therapy which includes the family. Dr. Stanly Greenspan has developed the â€Å"Floortime† approach to helping families learn to interact with their children. â€Å"Autism and ASD’s involve difficulties in relating forming relationships, communicating, and thinking. (Greenspan) Play therapy also gives parents a chance to learn to communicate nonverbally with their autistic child. One of the most effective styles of play therapy is called floor time. â€Å"In playing with their child, parents can help her develop her social skills and also connect with their child through this nonverbal style of communication. The floor time/play therapy that a speech therapist directs is used to â€Å"harness the child’s natural interests. † (Greenspan) in doing so they are able to â€Å"get a picture of what she finds enjoyable, what motivates her. (Greenspan) and is considered as the best method for supporting the language and social communication development of the child with autism. Speech therapy is one of the most important pieces of the team approach to help children with Autism develop social and communication skills. The goal of speech therapy in working with children with autism is to help the child communicate her needs and wants. A specific therapy program is individualized for each child. There are as many programs as there are children. There are a wide range of therapies that facilitate language development in children with Autism. Normally language and play go off one another when both are impaired; they are likely to mutually inhibit the development of the other. † (Siegel) While there are other therapies, play therapy is considered one of the most effective ways to understand nonverbal communication in autism. Children with Autism can benefit from play therapy. The therapy is based on the child’s own interests. Children with autism do not play with toys in a functional way. â€Å"One thing that is often different about the sensory development of autistic children is its repetitiveness. This is also referred to as perseveration. Instead of pulling a string or handle on a â€Å"speak and say† five or six times, the autistic of PDD child may engage in such an activity for 20 minutes without stopping. † (Siegle) Play therapy teaches the child to play with toys in ways that use imagination and are symbolic. And since imagination is obscured in autistic minds this is very important. Even though it may not be clear in a young child it can be observed in some situations such as a â€Å"Two year old autistic children (who) ‘play telephone’. They pick up the receiver and punch the buttons on the toy phone. Then they put the receiver down, less often will you see the autistic two year yammering, as if talking to someone. What is really never seen in the successive ‘calls’ – say to grandma, big bird, or the family dog. That type of elaboration on a toy thing is beyond the slope of imagination of most autistic children instead, the physical actions copied strictly from what has been observed in the past is playlalia. † (Siegle) Play and speech therapy, paired with pictures is one of the ways that speech therapists and parents encourage language. Often the child with Autism uses a picture to exchange for a desired item this is called PECS. This picture exchange system is important and can be used after observing and playing with the child to determine what toys the child is interested in. It is used as a stepping stone for communication with the outside world. The picture exchange system is a way for children with Autism to communicate using pictures. This is a good way for them to make their needs and wants met. Many children with autism have tantrums or do not want to cooperate with their teacher or parents. The best way to find out what a child with autism wants is to use this simple system. Since many people on the autism spectrum tend to learn visually, it makes good sense to communicate with images. Just as important, images are a universal means of communication – and they are just as understandable by strangers or young peers by parents or therapists. † (Rudy) When the parent knows what the child wants, they can use the picture of the desired item as a reinforcer to help the child cooperate with the parents directions. Sometimes the parent will offer the child two pictures as choices. Other times the parent can use the picture of an activity that needs to be accomplished and a picture of a desired item. Then the parent can say, first wash hands and then you can have bubbles. The child learns this routine and is able to communicate, and follow the parent’s directions. There is a more complex style of picture exchange system where the speech therapist starts with one item paired with an object. The speech therapist then asks the child â€Å"want cookie†, showing the child a picture of a cookie and the cookie. When the child understands that the picture represents the cookie then the child is ready to use the pictures for other choices. Later the child is using pictures to help form sentences. There are many ways that speech therapists use pictures to encourage language. Often the speech therapist works with the behaviorist to develop a system that will provide reinforcers for the child. These reinforcers help the child to stay motivated during therapy. The behavioral therapy or Discrete Trials therapy is often used along with speech therapy. â€Å"Discrete trial training is conducted using intensive drills of selected materials. A specific behavior is prompted or guided, and children receive reinforcement for proper responses. † (What is Discrete Trial Training? This is a program that teaches a child with autism specific information in small units which are less distracting for the child. Because children with autism are so distractible or may want to obsess on spinning or other behaviors, the discrete trial helps them to focus on learning vocabulary, names of animals, math and pre reading skills. The occupational therapist is also important to the treatment of children with Autism. This therapist often uses sensory integration techniques to help the child with Autism develop self regulation. Many of the children with autism have self stimulatory behaviors with are sometimes their way to regulate, their senses. These self stimulatory behaviors may not be as effective as the specific movement, vestibular, or deep pressure, proprioceptive, or sensory, touch and brushing that the occupational therapist uses. The parents of the child with autism are invited to observe what the therapist recommends, and then they can use many of the recommendations at home to help calm their child. Many children with autism are sensitive to loud noises, and are sometimes very sensitive to tags in the back of their shirts, or the seams on their socks. The book, â€Å"The Out of Sync Child† by Carol Stock Kranowitz, has many suggestions for children who are sensitive to noise, light, and touch. The research is clear that the first step is early intervention using a team approach early diagnosis and treatment specific to the individual child is the most helpful thing you can do. Although it takes patience and understanding (with the trial and error); with the numerous treatments available every child can be helped. The diagnosis is the first step, and when treatment is started early, the team approach is the beginning of optimal treatment for the child.

Lifestyle Changes for School Age Children at Risk for Type 2 Diabetes.

Nurse’s Role in Identifying High-Risk groups, and Promoting Lifestyle changes for School Age Children at Risk for Type 2 Diabetes. March 24, 2013 Abstract Type 2 diabetes mellitus among school age children has increased drastically just in the past several years and is becoming and ever growing trend. Family history, obesity, and lifestyle are risk factors that play a major role in the onset of type 2 diabetes. Among these, obesity is the greatest risk factor, followed by physical inactivity.The main purpose of this research is to examine the nurse’s role in identifying high-risk groups, and promoting lifestyle change for school age children at risk for Type 2 diabetes. In reviewing and studying various peer-reviewed articles, and journals from different databases, it was determined that the nurse plays a big role in health promotion, and education. Nurses are able to do this by taking holistic approaches, and forming individualized care plans to suit each child’ s lifestyle. An individualized plan motivates the child to meet goals, and gives them a visual guide in which to note progress.Keywords: Diabetes, Type 2, Children, Nurses Nurse’s Role in Identifying High-Risk groups, and Promoting Lifestyle Changes Carbohydrates are the body’s main energy source. The role of the digestive system is to break carbohydrates down into blood sugar glucose so it can be used for energy; in addition, glucose is needed for all body cells to maintain homeostatic balance. When the body loses its ability to maintain stable glucose levels, diabetes develops. In type 2 diabetes, cells in the body become increasingly resistant to the effects of insulin, and glucose levels gradually rise in the bloodstream.Eventually, these dangerous levels of glucose in the body can cause serious complications such as heart disease, blindness, and kidney failure. Type 2 diabetes mellitus among school age children has increased drastically just in the past several ye ars and is becoming and ever growing trend. This chronic condition formally rare among children has become increasingly common as a result of sedentary lifestyle, diet, and lack of health promotion. Fortunately, type 2 diabetes can be prevented through awareness, and education.Nurses in particular can play a big role in bringing awareness to this epidemic, especially among school age children. Building a solid foundation can prevent the onset of this chronic illness in adulthood, and mostly likely will promote healthy lifestyle choices in the future. The purpose of this paper is to examine the nurse’s role in identifying high-risk groups and promoting lifestyle change for school age children at risk for Type 2 diabetes. In order to address this issue, and effectively promote change nurses must have a clear understanding of this chronic illness.So what is the nurse’s role in identifying high-risk groups, and promoting lifestyle changes, for school age children at risk f or type 2 diabetes? Method This is a review of the literature to answer the research question. The following databases and websites were used: Academic Search Complete, CINAL, and American Diabetes Association website. Findings: Identifying high risk group Identifying and targeting high risk groups is crucial to promoting lifestyle change for children at risk for type 2 diabetes. This is the first step the nurse should take in order to implement change. Targeting the high-risk group is probably a more applicable way and is recommended by the American Diabetes Association† (Jung-Nan, W et al. , 2009, p. 259). Nurses can quickly identify children at risk for type 2 diabetes by looking at these three areas which include family history, obesity and lifestyle. Family history is important in addressing the epidemic. It was proven in a research study done by Jung-Nan that â€Å"Children with more family members having diabetes were more likely to have T2D† (Jung-Nan, W et al. 2009, p. 260). Although family history is a non-modifiable risk factor, recognizing patterns in a child’s immediate and extended family is an important task the nurse must complete before promoting lifestyle change. Second, it is important to address the issue of obesity and lifestyle. Obesity is the leading cause of type diabetes and many other long term chronic health conditions. The development of childhood obesity is due largely in part to lifestyle, which includes diet and physical inactivity.Children often consume foods high in fat, sugar, and calories, and do not engage in any sort of physical activity. As a result increased input and little energy expenditure, eventually causes steady weight gain. Fortunately, childhood obesity and unhealthy lifestyle are modifiable risk factors, which can be largely prevented with proper diet and exercise. Therefore, the ability to identify these three risk factors can aid the nurse in developing plans, and ultimately motivate school age children to adopt healthy lifestyles. Promoting lifestyle changeWhen particular risk factors have been properly identified the nurse can begin promoting lifestyle change by formulating individualized plans for the school age child. Because obesity is the leading cause of type 2 diabetes among children, nutrition and exercise plans should be included in all individualized care plans. The nurse should promote a healthy diet by making the nutritional plan suitable for the child’s developmental level, incorporating healthful foods that the child will enjoy. In addition, the nurse should get feedback from the child about what foods he or she dislikes.This can valuable in developing a personalized nutritional plan. Also, attention should also be given to portion sizes, calories, and the amount of vitamins and minerals provided in each meal. In the same way, the exercise plan should also be tailored to the developmental level of the child, and should include satisfying, and rew arding activities. Plans should be holistic in nature, focusing on all areas of the child’s life, familial influences taking top priority. Parent’s influence dietary habits and the amount of physical activity the child chooses to engage in.As a consequence, if parent’s engage in little physical activity, and put no emphasizes on proper nutrition the child will eventually adopt this behavior and view it as â€Å"healthy†. Understanding the parent’s views on diet and exercise, can help the nurse better assess and develop a proper care plan. However, when parents are hesitant about changing their lifestyle, it can be a major setback for the nurse when developing an individualized plan. In this situation, the nurse should be patient, and willing to tailor the plan to meet the needs of each individual in the family. Lastly, in order for oals and desired outcomes to be successfully met the nurse must be through in organizing and gathering data by followi ng a certain sequence during assessment, piecing together subjective data from both parents and child, and validating it with objective data. Conclusion Type 2 diabetes in children continues to rise and has become an epidemic. Consequently, preventative measures must be taken to prevent the onset of type 2 diabetes in school age children; emphasis on awareness and health promotion is necessary and must be taken seriously by nurses to motivate children to make positive lifestyle changes.The nurse must be able to correctly identify risk factors associated with type 2 diabetes. The nurse can then promote lifestyle changes by successfully developing individual plans to meet the needs of each child. The nurse should be holistic in approach, and must be sensitive to the needs of both parent and child. And lastly, the nurse should be through and accurate to successfully meet goals and desired outcomes for each child. Through doing this, the nurse can promote lifestyle change, prevent type 2 diabetes, and ultimately influence children to make healthy choices for life.References American Diabetes Association Home Page – American Diabetes Association. (n. d. ). American Diabetes Association Home Page – American Diabetes Association. Retrieved March 25, 2013, from http://www. diabetes. org Beckwith, S. (2010). Diagnosing type 2 diabetes in children and young people. British Journal Of School Nursing, 5(1), 15-19. Retrieved from http://search. ebscohost. com/login. aspx? direct=true&db=c8h&AN=2010607580&site= Coe, S. (2010). Clinical focus. Nutrition related to obesity and diabetes as a public health issue.Nurse Prescribing, 8(8), 376. Retrieved from http://search. ebscohost. com/login. aspx? direct=true&db=c8h&AN=2010758805&site=ehost-live Jung-Nan, W. , Hung-Yuan, L. , Yi-Chia, W. , Lee-Ming, C. , Mao-Shin, L. , Cheng-Hsin, L. , & Fung-Chang, S. (2010). Detailed family history of diabetes identified children at risk of type 2 diabetes: a population-based c ase-control study. Pediatric Diabetes, 11(4), 258-264. doi:10. 1111/j. 1399-5448. 2009. 00564. x Rabbitt, A. , & Coyne, I. (2012). Childhood obesity: nurses' role in addressing the epidemic. British Journal Lifestyle Changes for School Age Children at Risk for Type 2 Diabetes. Nurse’s Role in Identifying High-Risk groups, and Promoting Lifestyle changes for School Age Children at Risk for Type 2 Diabetes. March 24, 2013 Abstract Type 2 diabetes mellitus among school age children has increased drastically just in the past several years and is becoming and ever growing trend. Family history, obesity, and lifestyle are risk factors that play a major role in the onset of type 2 diabetes. Among these, obesity is the greatest risk factor, followed by physical inactivity.The main purpose of this research is to examine the nurse’s role in identifying high-risk groups, and promoting lifestyle change for school age children at risk for Type 2 diabetes. In reviewing and studying various peer-reviewed articles, and journals from different databases, it was determined that the nurse plays a big role in health promotion, and education. Nurses are able to do this by taking holistic approaches, and forming individualized care plans to suit each child’ s lifestyle. An individualized plan motivates the child to meet goals, and gives them a visual guide in which to note progress.Keywords: Diabetes, Type 2, Children, Nurses Nurse’s Role in Identifying High-Risk groups, and Promoting Lifestyle Changes Carbohydrates are the body’s main energy source. The role of the digestive system is to break carbohydrates down into blood sugar glucose so it can be used for energy; in addition, glucose is needed for all body cells to maintain homeostatic balance. When the body loses its ability to maintain stable glucose levels, diabetes develops. In type 2 diabetes, cells in the body become increasingly resistant to the effects of insulin, and glucose levels gradually rise in the bloodstream.Eventually, these dangerous levels of glucose in the body can cause serious complications such as heart disease, blindness, and kidney failure. Type 2 diabetes mellitus among school age children has increased drastically just in the past several ye ars and is becoming and ever growing trend. This chronic condition formally rare among children has become increasingly common as a result of sedentary lifestyle, diet, and lack of health promotion. Fortunately, type 2 diabetes can be prevented through awareness, and education.Nurses in particular can play a big role in bringing awareness to this epidemic, especially among school age children. Building a solid foundation can prevent the onset of this chronic illness in adulthood, and mostly likely will promote healthy lifestyle choices in the future. The purpose of this paper is to examine the nurse’s role in identifying high-risk groups and promoting lifestyle change for school age children at risk for Type 2 diabetes. In order to address this issue, and effectively promote change nurses must have a clear understanding of this chronic illness.So what is the nurse’s role in identifying high-risk groups, and promoting lifestyle changes, for school age children at risk f or type 2 diabetes? Method This is a review of the literature to answer the research question. The following databases and websites were used: Academic Search Complete, CINAL, and American Diabetes Association website. Findings: Identifying high risk group Identifying and targeting high risk groups is crucial to promoting lifestyle change for children at risk for type 2 diabetes. This is the first step the nurse should take in order to implement change. Targeting the high-risk group is probably a more applicable way and is recommended by the American Diabetes Association† (Jung-Nan, W et al. , 2009, p. 259). Nurses can quickly identify children at risk for type 2 diabetes by looking at these three areas which include family history, obesity and lifestyle. Family history is important in addressing the epidemic. It was proven in a research study done by Jung-Nan that â€Å"Children with more family members having diabetes were more likely to have T2D† (Jung-Nan, W et al. 2009, p. 260). Although family history is a non-modifiable risk factor, recognizing patterns in a child’s immediate and extended family is an important task the nurse must complete before promoting lifestyle change. Second, it is important to address the issue of obesity and lifestyle. Obesity is the leading cause of type diabetes and many other long term chronic health conditions. The development of childhood obesity is due largely in part to lifestyle, which includes diet and physical inactivity.Children often consume foods high in fat, sugar, and calories, and do not engage in any sort of physical activity. As a result increased input and little energy expenditure, eventually causes steady weight gain. Fortunately, childhood obesity and unhealthy lifestyle are modifiable risk factors, which can be largely prevented with proper diet and exercise. Therefore, the ability to identify these three risk factors can aid the nurse in developing plans, and ultimately motivate school age children to adopt healthy lifestyles. Promoting lifestyle changeWhen particular risk factors have been properly identified the nurse can begin promoting lifestyle change by formulating individualized plans for the school age child. Because obesity is the leading cause of type 2 diabetes among children, nutrition and exercise plans should be included in all individualized care plans. The nurse should promote a healthy diet by making the nutritional plan suitable for the child’s developmental level, incorporating healthful foods that the child will enjoy. In addition, the nurse should get feedback from the child about what foods he or she dislikes.This can valuable in developing a personalized nutritional plan. Also, attention should also be given to portion sizes, calories, and the amount of vitamins and minerals provided in each meal. In the same way, the exercise plan should also be tailored to the developmental level of the child, and should include satisfying, and rew arding activities. Plans should be holistic in nature, focusing on all areas of the child’s life, familial influences taking top priority. Parent’s influence dietary habits and the amount of physical activity the child chooses to engage in.As a consequence, if parent’s engage in little physical activity, and put no emphasizes on proper nutrition the child will eventually adopt this behavior and view it as â€Å"healthy†. Understanding the parent’s views on diet and exercise, can help the nurse better assess and develop a proper care plan. However, when parents are hesitant about changing their lifestyle, it can be a major setback for the nurse when developing an individualized plan. In this situation, the nurse should be patient, and willing to tailor the plan to meet the needs of each individual in the family. Lastly, in order for oals and desired outcomes to be successfully met the nurse must be through in organizing and gathering data by followi ng a certain sequence during assessment, piecing together subjective data from both parents and child, and validating it with objective data. Conclusion Type 2 diabetes in children continues to rise and has become an epidemic. Consequently, preventative measures must be taken to prevent the onset of type 2 diabetes in school age children; emphasis on awareness and health promotion is necessary and must be taken seriously by nurses to motivate children to make positive lifestyle changes.The nurse must be able to correctly identify risk factors associated with type 2 diabetes. The nurse can then promote lifestyle changes by successfully developing individual plans to meet the needs of each child. The nurse should be holistic in approach, and must be sensitive to the needs of both parent and child. And lastly, the nurse should be through and accurate to successfully meet goals and desired outcomes for each child. Through doing this, the nurse can promote lifestyle change, prevent type 2 diabetes, and ultimately influence children to make healthy choices for life.References American Diabetes Association Home Page – American Diabetes Association. (n. d. ). American Diabetes Association Home Page – American Diabetes Association. Retrieved March 25, 2013, from http://www. diabetes. org Beckwith, S. (2010). Diagnosing type 2 diabetes in children and young people. British Journal Of School Nursing, 5(1), 15-19. Retrieved from http://search. ebscohost. com/login. aspx? direct=true&db=c8h&AN=2010607580&site= Coe, S. (2010). Clinical focus. Nutrition related to obesity and diabetes as a public health issue.Nurse Prescribing, 8(8), 376. Retrieved from http://search. ebscohost. com/login. aspx? direct=true&db=c8h&AN=2010758805&site=ehost-live Jung-Nan, W. , Hung-Yuan, L. , Yi-Chia, W. , Lee-Ming, C. , Mao-Shin, L. , Cheng-Hsin, L. , & Fung-Chang, S. (2010). Detailed family history of diabetes identified children at risk of type 2 diabetes: a population-based c ase-control study. Pediatric Diabetes, 11(4), 258-264. doi:10. 1111/j. 1399-5448. 2009. 00564. x Rabbitt, A. , & Coyne, I. (2012). Childhood obesity: nurses' role in addressing the epidemic. British Journal

Case Study Of Alpaca Clothing Private Limited †Free Samples

The most important factor that decides the fate of the international expansion is the cross cultural communication. Intercultural communication can be defined as the concept of communication styles and approaches that enhances the connection among people across different culture and societal groups. It can be considered as a construct that explores and analyses the effect of culture on communication and interaction. Common variables of intercultural communication includes social attributes, thought patterns, traditional values, principles, and cultural norms associated with different groups of people belonging to different ethnic or cultural backgrounds. It includes interconnected school of thoughts and theories that define intercultural communication and along with different attributes of communication (Chaney and Martin 2013). The concept of intercultural communication also explores the communication barriers that exist between two or more cultural backgrounds and how to overcome t hem. This assignment will utilize multiple domains of intercultural communication in order to explore, analyze, and overcome the communication barrier that exist in between two cultural backgrounds when it comes to a business scenario taking the help of a case study. The case study represents the scenario where clothing company by the name alpaca clothing Private Limited that has entertained a satisfactory sales in retail outlets in Australia This small scale company had had the first opportunity to expand to the Asian territory by the virtue of signing a contract for fibre processing service in China. However the company representative in the Chinese location chosen by the company is an Australian born marketing professional by the name of Jonathan Jones. However despite the expertise and professional competence of Jonathan, he had no basic idea of Chinese culture and has never lived abroad, hence his intercultural understanding was very limited. It has been already mentioned above that in case of cross-cultural business dealings the role of optimal intercultural communication is profound. It has to be mentioned in this context that Jonathan had no better understanding of the Chinese culture and had failed to facilitate effective and successful intercultural communication between the Chinese company site and his Australian counterpart and as a result, a few misunderstanding and negotiation flaws have had already occurred. For reviving the situation well planned and strategic intercultural communication and intervention is required taking help from cultural analysis and intercultural communication theories and core competencies. There are many theories that can be associated with the concept of intercultural communication. And each of the theories has a profound impact on the development of the intercultural communication competencies which are extremely required for any crosscultural representative to do his work properly. In the case study the most important flaw in Jonathan had been the fact that he had never lived outside his own country and had no understanding of how to blend in different cultural backgrounds (Jandt 2017). In order for him to succeed in his position and the present it is very important for him to understand different intercultural theories and develop the core competencies of intercultural communication. According to the theory of intercultural adaptation, the most effective method of intercultural communication is through learned communicative competencies. This theory directs the individual towards understanding the foreign culture and then adapting the communication pattern to blend in.   The next theory is co cultural theory, which defines communication with our interactions among underrepresented individuals (Samovar et al. 2014). This theory directs individuals to be accepting and open minded about the differences between two cultures and exercise equal position between the groups to facilitate optimal and culturally competent interaction. The theory of communication acculturation represents the cross cultural adaptation to be a task that can be accomplished with only collaborative effort between the parties involved. And on the other hand the communication accommodation theory relies on different linguistic strategies to decrease the communicative distance between two cultural backgrounds. Linking the main Idea behind the theories it can be mentioned that intercultural communication competencies can be developed with better understanding of the cultural differences, compassionate acceptance of the cultural differences, honest and strategic adaptation tec hniques, and most importantly collaborative effort between the parties involved (Carbaugh 2013). Now coming to the modern core competencies of intercultural communication the most important factors has to be proficient knowledge about the host cultural background and linguistic characteristics. Along with that communication can never be effective without emphasis on the nonverbal characteristics of the communication. For example traits like tone of voice, posture, communication approach, eye contact, time and space, and gestures account for the most important influencing factors of effective communication (Neuliep 2013).   Core competencies of intercultural communication can never be complete without mentioning key personality traits like flexibility, open-mindedness, empathy, equality, and adaptability in the individual. Hence, Jonathan as a company representative has to develop all these competencies in order to facilitate effective interaction between the both of the countries. In order to entertain effective intercultural interaction between both the countries, Jonathan will also need to have a thorough analysis of the cultural differences between the two countries.   Australia can be considered a very open minded, westernized, and modern society with an individualistic and progressive take to the lifestyle. China on the other hand is very traditional Confucian cultural societies where traditional values and principles are given the most importance over any modernized are progressive change. In order to better understand the cultural dimension differences between both the countries the help of hofstede cultural dimensions analysis can be taken.   Each of the cultural dimension looks at different aspect of culture and its importance effect on the society. On elaboration of the very first dimension, power distance in which Australia scores much lower than China at 36 indicating that the business culture of Australia is not dependent on unequal distributi on of power. Accessible, collaborative, and shared decision making is the main structural components of industrial culture of Australia and communication is informal direct and participative. China on the other hand is a Confucian society is a very high at the score of 80. It's very clearly indicates that the clear stratification of power among the organizational hierarchy and a very formal and respectful. The next dimension is individualism in which China ranks very low at score of 20 indicating a very collectivist culture in the society showcasing a Cooperative and collaborative lifestyle. Whereas Australia at the score of 90 shows a very individualistic and person based society. In the component of uncertainty avoidance Australia has a very intermediate score with no clear indication on whether the societal culture is appreciative of uncertainty or not, and on the other hand China had a much lower score of 30 indicating no acceptance towards uncertainty of change. In case of long term orientation, China has a score of 87 showcasing a very responsible and pragmatic social culture, and in contrast, Australia at 21 shows a normative culture. Indulgence is the next dimension where China scores very low at 21 showing a very restrained and disciplined society and Australia at 71 is an indulgent country with least importance to discipline and restrain (Hofstede Insights 2018). Hence it is clear that there are vast cultural differences between the both countries and inevitably in there are profound impact of the cultural difference on the business dealings and etiquettes of both the countries. For instance China is a Confucian society and the business etiquettes of this country is based on a strong power distance, discipline, and punctuality. Here the business dealings are very formal and everyone is expected to maintain a certain composure during the business interactions (Kleinman and Lin 2012). Formal courtesy and justice is also very important to the business etiquette of China and maintaining the respectful relationship is very important to the business etiquettes of the country. Communication is very formal, pleasantries and greetings are exchanged in a formal yet warm manner and conflict is avoided at all costs. Coming to nonverbal communication, in China, body language and posture is always expected to be formal and attentive that exhibit self contr ol and respectfulness that the country thrives on (Law 2012). Australia on the other hand is a much more organized and open minded country with a straight forward and innovative business mentality. The business hierarchy is open, accessible, and decision making is shared among the different organizational sectors with a warm participative communication statistics. There are not traditional restrictions to nonverbal communication, body language and appearance and the business etiquette is very similar to European cultural characteristics. Organizational hierarchy interacts warmly and regularly with the lower employees and their significant power distance in the Australian business etiquette and is very appreciative of change and innovation (Lantis and Charlton 2011). With such a vast difference between the business culture and societal norm among the both of the countries, defective communication is inevitable. However in order for the company representative to effectively counteract the barriers, identification and analysis of the barriers is very important. The very first barrier among the both of the countries and effective communication among them is the linguistic barrier. Australia is a mainly English language operated country and in China English is not the dominating operational language. Along with that another very common barrier to intercultural communication is the non verbal communication components. It has to be mentioned that China is a very formal and traditional country and Australia is a loud and open country (Casmir 2013). Hence factors that tone of voice, gesture, eye contact, body language, and vocal characteristics have a huge impact on the communication between both countries. Another key issue can be the stereotypic prejud ices among both of the cultures. Cultural competence and knowledge is acquired which is only developed through direct experience which Jonathan lacked terribly. Hence the differences between both cultures might have acted as prejudice refraining him from blending in with the cultural norms of China (Mindess 2014). Informal understanding and personality traits can also serve as communication barriers and cross cultural settings. It has to be understood that Jonathan had a very European and open minded are bringing and while, understanding of societal pleasantries might be very different from what is appreciated and accepted in China. Hence the lack of adaptivity to Chinese culture and basic knowledge about their lifestyle is a great hurdle that affected the communication significantly (Neuliep 2013). According to most of the authors, cultural competence is an acquired quality, and it can only be enhanced through effort and experience. The communication on misconduct among Australia and China in this case study has been facilitated by the lack of knowledge and intercultural competence in the chosen representative. However the culture intercultural communication analysis and cultural difference analysis done about can provide useful Framework based on which recommendation strategies can be devised for Jonathan to follow in order to improve his intercultural communication capabilities and aid to this position better. On a concluding note, it has to be mentioned that International expansion can only be effective when the cross-cultural factors are respected and addressed in an efficient and strategic manner. This case study is a excellent example of the impact lack of strategic planning and actions towards better intercultural interaction between two internationally cooperating business entities can have on the overall productivity and profitability of the business operation. Hence, for any international business dealings a thorough cultural analysis and comparison adjustment is needed before attempting the cross cultural business. Jonathan in this case had been chosen to represent the company in the Chinese society where has he had no idea about the cultural norms of the country or any core competencies of intercultural interaction. However with cultural comparison analysis and strategic action to improve the cultural competence and understanding of foreign culture corporate companies can easily succeed in international expansions. Asante, M.K., Miike, Y. and Yin, J. eds., 2013.  The global intercultural communication reader. Routledge. 2, pp123-150 Carbaugh, D. ed., 2013.  Cultural communication and intercultural contact. Routledge. Pp 185-193 Casmir, F.L. ed., 2013.  Ethics in intercultural and international communication. Routledge. Pp 150-165 Chaney, L. and Martin, J., 2013.  Intercultural business communication. Pearson Higher Ed. Hofstede Insights. (2018).  Country Comparison - Hofstede Insights. [online] Available at: https://www.hofstede-insights.com/country-comparison/australia,china [Accessed 14 Feb. 2018]. Jandt, F.E., 2017.  An introduction to intercultural communication: Identities in a global community. Sage Publications. Pp250-280 Kleinman, A. and Lin, T.Y. eds., 2013.  Normal and abnormal behavior in Chinese culture  (Vol. 2). Springer Science & Business Media.pp123-135 Lantis, J.S. and Charlton, A.A., 2011. Continuity or change? The strategic culture of Australia.  Comparative strategy,  30(4), pp.291-315. Law, W.W., 2012. Educational leadership and culture in China: Dichotomies between Chinese and Anglo-American leadership traditions?.  International Journal of Educational Development,  32(2), pp.273-282. Martin, J.N., 2015. Revisiting intercultural communication competence: Where to go from here.  International Journal of Intercultural Relations,  48, pp.6-8. Mindess, A., 2014.  Reading between the signs: Intercultural communication for sign language interpreters. Nicholas Brealey Publishing. 3, pp. 125-145 Neuliep, J.W., 2017.  Intercultural communication: A contextual approach. Sage Publications. 7. Pp 46-55 Ren, H., 2010.  Neoliberalism and culture in China and Hong Kong: The countdown of time. Routledge. , 3, pp 120-130 Renzaho, A., Green, J., Mellor, D. and Swinburn, B., 2011. Parenting, family functioning and lifestyle in a new culture: the case of African migrants in Melbourne, Victoria, Australia.  Child & family social work,  16(2), pp.228-240. Samovar, L.A., Porter, R.E., McDaniel, E.R. and Roy, C.S., 2014.  Intercultural communication: A reader. Cengage Learning.1, Pp 141-153 vom Brocke, J. and Sinnl, T., 2011. Culture in business process management : a literature review.   Business Process Management Journal,  17(2), pp.357-378.

Critical reading choose any topic Term Paper Example | Topics and Well Written Essays - 500 words

Critical reading choose any topic - Term Paper Example e of the former attributes of the physical anthropology had to be replaced during the changes such as the biological determinism and the social implications. The examination of the science of race was started during World War 1 as the tensions increased between the groups fighting and sympathy from AAA begun the first process of change. What is shocking with this particular reason for change was the fact that there were still underlying tensions even after the change between some of the races and which is still in existence to date which means further changes in the scientific field needs to be researched and examined (Little & Kennedy, 2010). It is the different population thoughts and influences that begun the demise process of the race in the old physical anthropology. Scientists took over the anti-race campaign and especially the biological determinism issue and focus seemed to shift to population as a whole and the social issues they faced such as equality and financial issues. All this has continued to evolve and change for a long time now and is still in the process of being fully cemented. The fact that anthropologists seems to frequently agree and disagree with each other and with other people as well as the population in general is the root cause of the changes taking too long to be adopted in the new physical anthropology (Sandford, 2008). Once the population started being examined as a whole, the issue of modernism and how to synthesis modernism into the anthropological aspects started developing and have been adopted to replace the race. This is actually a good move according to (Erickson & Murphy, 2008) because it incorporates well with the modern changes taking place in the society and hence the social influences that led to the changes in the first place will be readopted in future bearing in mind the modern changes. With the population being subjected and opened up to the idea of adopting changes, they will fill perfectly with especially the

Australian Media Essay Example | Topics and Well Written Essays - 1750 words

Australian Media - Essay Example One would be hard-pressed to visit any Australian home and not find a magazine of some kind. Moreover, magazines, like other print media, appeal more to the intellect than to the senses and emotions of their audiences. Magazines became volatile commodities with the advent of television but were able to sustain their territory because they were not as transient as the broadcast media. They are more permanent than newspapers, with a longer readership span; and magazines remain in readers' homes for weeks, months, and sometimes even years. Since the beginning of magazines in Australia, those with the highest circulation have been aimed at female audiences. The editors announced they would no longer depend on advertising for economic support; instead, they solicited private donations. Magazines have been responsible for the dissemination and proliferation of information to masses of people. As the first national medium, magazines have been at the forefront of the transmission of ideas, information, and attitudes from person to person, city to city, state to state, country to country, and continent to continent. Magazines appear in many forms and formats. Magazines have been so successful in their attempts to communicate with the masses that other media have often emulated them. Newspapers have become more like magazines in marketing methods, writing style, and format (Lester 75). Every year for the past decade there has been the creation of television programs promoted as newsmagazine shows. Still women's earnings are rising compared with men's, a fact that helps make women a consumer group of vital interest to the mass media. In addition, many women who do not work outside the home exercise a considerable voice in making purchases. For years advertisers have recognized the buying power of women consumers and targeted messages to them via the mass media. The movement of women into the labor market has enhanced advertiser interest in reaching a female audience (Biagi 38). This situation stems from the fact that traditional news values represent conflict, controversy, power struggles, political battles, and changes in the status quo--all elements linked to the masculine domination of society. Women, as a group, have not been key players in the political, economic, and military developments that make headlines. Women's activities traditionally have been seen as unworthy of prominent news coverage, either on the front pages of important newspapers or on nightly network newscasts. Women's news general ly has fitted into the "soft news" category of entertainment or feature material (Lester 71). The rankings of newspapers on coverage of women in the Women, Men and Media study underscored this point. Apart from their relative absence in the news, the images of women in other areas of mass communications have come under attack. Researchers consistently have found the portrayal of women in advertisements at stereotypical levels. These facts explain entertainment nature of contemporary magazines aimed to bring pleasure and delight instead of education and informing functions (Biagi 35). Since the future can only be understood in terms of the past, it may be instructive to quickly note the history of women's efforts to influence media content. Feminists have been trying for one hundred years to attack the pervasive stereotypes used in media portrayals of women as

Marine Electric Energy Sources Essay Example | Topics and Well Written Essays - 1500 words

Marine Electric Energy Sources - Essay Example Tides are formed as a result of gravitation force from the sun and the moon, Tidal barrage are dams constructed across an estuary to hold water during high tides and then utilise the potential energy from the high water levels during low tide to generate electricity using turbines, the largest tidal barrage is the Rance tidal plant in France that produces 240 mega watts. Wave are formed when a strong wind passes over sea water, when wave energy is captured it is used to generate electricity, the height of waves depend on the speed of wind, depth of water and duration of wind. According to Jason Margolis(2007) the Pelamis system is on of the widely used method to produce electricity, the Pelamis is a large snake like device that floats and is anchored to the seabed, the device has three power generating sections and waves enable the device to make snake like movements that push hydraulic fluids used in generating electricity, Jason Margolis (2007) states that the system is expensive compared to other sources of energy and at the same time relatively inefficient, these devices are placed parallel to each other forming a wave farm, one of the operational Pelamis system was installed in Portugal in 2008 producing 2.25 megawatts. Offshore Wind farms: Wind power is utilised by turbines which that produce electric energy, according to Jason Margolis (2007) wind energy costs have reduced by 80% over the years due to advancement in technology. A wind farm is a number of wind turbines in the same location. Wind farms are either onshore farm, near shore or offshore. Offshore wind farms are located some kilometres into the sea, wind speed in the sea is considered to have higher speed compared to the wind on the land, however offshore wind firms are more expensive than other wind farms. According to Jason Szep (2009) the US plans to install an offshore wind firm at a cost of 1 billion dollars, the project is expected to have 130 turbines which will produce approximately 170 megawatts in the Cape Cod region and the power generated will be in a position to provide power to over 400,000 residents. Ocean thermal energy conversion: This is a form of energy source that involves utilising temperature differences in sea water, large temperature differences produce more power, the thermal system used in producing electricity is approximately 3%, system used in utilising this form of energy are very expensive and the power produced is relatively low and depends on the location. According to Reuters (2008) the US government has plans of spending over 1.4 billion to enable innovations of Ocean thermal energy conversion, for this reason therefore there have been efforts to improve Ocean thermal energy conversion. Political, economic and environmental implications: Political implications: The European Union according to this report is planning to over 20% of energy using renewable source and therefore it is likely that the renewable energy will be alternative in the future to produce electric energy. However Critics exist is that the some forms of energy sources will hinder economic growth, example the proposed wind farm in the US is expected to hinder commercial fishing in

Truman Capote Research Paper Example | Topics and Well Written Essays - 750 words

Truman Capote - Research Paper Example I was obsessed by it†Ã¢â‚¬â„¢ (69). 2. Works, contributions to literature and Popularity Capote went to live with his mother and step father in New York in his mid teens because of this uprooting from a town to the city and change of atmosphere in general Capote faced a lot of hardships in settling down. Consequently he left school and took a job in The New Yorker Magazine and with in a few years the young flourishing writer caught the attention of Bennett Cerf who was a publisher. Capote’s short story Miriam got him a contract with Random House. From there his road to success and fame was easy and it also led him in to the heart of the elite and the higher social circles of New York. Another reason for this entry was that he had an open and friendly manner because of which he was always able to make friends easily. His acclaimed short novel Breakfast at Tiffany’s also takes inspiration from his experiences and the time he spent in the cream of these elite social circles. Moreover this particular novel was also made in a film which further shows the extent of Capote’s popularity. Capote always said in 1978, ‘I had to be successful, and I had to be successful early’ apparently the author was able to fulfill his dream to the dot. He is considered to be the pioneer who introduced a new genre in the field of literature i.e. the Nonfiction Novel. This new genre of literature deals with the depiction of character and stories that were inspired from and are related to or about the people surrounding the writer. Although Capote gained a lot of popularity amongst his fans for such a depiction of the elite society in his works however this also earned him hatred and condemnation from his friends and family as also stated, ‘Capote's natural talent for weaving truth with fiction and his unflinching descriptions of his friends soon led to his rapid descent in popularity in the social circles he had worked so hard to adoptâ€℠¢ (capotebio.com). Capote’s novel ‘In Cold Blood’ was his first and the most famous nonfiction novel. This novel is about the clutter murders in the Kansas state for this particular novel Capote did a lot of research and he interviewed a lot of people to retain the novel’s originality. His ability to befriend others easily was an additional help for his research because due to his friendly manner people always confided in him easily. This amalgamation of journalism and literature produced a fantastic piece of literature that was extremely liked by the readers and the critics in general. As Willis also states, ‘Capote said, â€Å"This book was an important event for me†¦I wanted to produce a journalistic novel, something on a large scale that would have the credibility of fact, the immediacy of film, the depth and freedom of prose, and the precision of poetry†Ã¢â‚¬â„¢ (94).However some of the critics also gave negative feedback as Krebs al so states, ‘The critic Kenneth Tynan took Mr. Capote to task for being too strictly a reporter and not making an effort to have the killers' lives spared. Although Capote was a recipient of mixed praise from the critics in his life he only wrote 13 volumes most of which were short novels. Some of the critics thought that he had talent although he did not put it to good use. Krebs also states, ‘his old friend John Malcolm Brinnin, he failed to join the ranks of the truly great American writers because he

Stress among college freshmen Essay Example | Topics and Well Written Essays - 1000 words - 1

Stress among college freshmen - Essay Example The results of this study indicate that social media is proving effective at reaching a myriad of customers throughout the United Kingdom in ways that traditional forms of advertising simply no longer can accomplish. Social media allows the small business owner to effectively target a specific demographic group often and with consistency, and with a minimum of expense. At the same time, social media also enables prospective customers to virtually interact with small business owners to gain answers to their questions before visiting a shop, thereby increasing the likelihood that they will not only become a customer, but a loyal one at that. This qualitative and exploratory study has been conducted to discuss the changing behaviours of the UK consumer and to have a conversation related to the efficacy of social media marketing for small businesses moving forward. The global marketplace today is increasingly competitive and fierce. Businesses are no longer competing with one another in a specific geographic locale, but they are literally up against shops of a similar orientation nations away. The small business is particularly impacted because of the difficulty they often experience in attracting and maintaining customer loyalty. Customer behaviour is such today that individuals desire a business that caters to their specific needs and meets them where they are. As a result, the reality of the situation today is that small businesses are literally in a fight for their lives that only the fittest will survive. The problem is compounded in saturated areas, such as in the United Kingdom, where it is often difficult to get a marketing message heard over the myriad of voices competing for a limited number of customers (Damoiseau, Black, & Raggio, 2013). While it is true that there are many possible solutions to this dilemma,

Trusts Law And Reasons For Appeal Essay Example | Topics and Well Written Essays - 2500 words

Trusts Law And Reasons For Appeal - Essay Example 2. The facts of the High Court case are as follows: Vallee the plaintiff was an adopted child of the deceased. She was staying in France, but one day she called on the deceased before his demise in the third quarter of 2003. She promised him that she would return during Christmas, to which he answered that he did not contemplate to live up to the time and that his desire was to hand over his house to her upon his death. The deceased handed over the title deeds to the land on which the house was built and a key to the estate to her. He also gave her a plastic container with his war treasures and a photo album. Four months later, he passed on. The defendant was informed of her father’s demise by the Coroner’s Office, which regretted that the deceased had not left any valid will specifying how the estate would be divided. 3. In 2006, the defendant directed lawyers, who contacted the treasury solicitor in writing to claim the property on the grounds that her father had given it to her by a donatio mortis causa; which is a gift whose ownership remains conditional until the death of the donor. The treasury refused her claim and proceeded with an advertisement for any potential claimants.  The defendant, a clinician who was running a business organization named â€Å"Celtic Research Limited†, established through his â€Å"heir hunting† that the deceased had a surviving male sibling, Mr. Mykola Bogusz. He acquired a power of attorney from the surviving Bogusz and made applications for, and was given documents for administering the property on October 8, 2009, â€Å"for (his) use and benefit.† The treasury solicitor permitted Mykola Bogusz’s claim and placed a caveat on the property against further claims. Ms. Vallee filed proceedings in court seeking to claim the property by a donatio mortis causa. 4. The case came before the Oxford County Court on 26th October 2012 and was presided over by Justice Harris.

Management Hence Essay Example for Free

Management Hence Essay It was a win-win proposition for both HS3C and 01B to merge to draw synergies from the strength of both, HSBCS technology, global reach and product innovation and Olds domestic reach and strong customer base. Under the terms of the merger, HSBC Middle East will inject an additional capital of US $97 4m into HSBC Oman and in turn, 01B issued to HSBC new shares equivalent to 51 per cent ot the shareholding In the combined entity. Though there were synergies end the merger provided gains, there were certdln challenges. The organisational culture, customer profile, business segment, banking products and technology in place were totally different. All these require adoption of suitable change customers and 10,000 corporate clients of more than 80 branches under one unified anking platform and connecting more than 140 ATMs to the OmanNet National Switch Network were completed by the bank well ahead of its scheduled target. In addition, issue of fresh ATM/Debit cards to ex-OIB customers were achieved in record time. HSBC Bank Oman also made changes in the business process by making a number of lending policy changes to benefit its customers, rolled out complimentary life insurance on personal loans, launched receivables finance besides providing value added services like on-the-ground payments and cash management roposition to strengthen clients coverage capabilities. (wrww. hsbc. co. om) Change of management style: The bank successfully manages the changes required in technology, business practices and physical infrastructure. However, the biggest challenge for the bank will be integrating the workforce and bringing across a uniform Organisational Culture. Towards this aim and in line with the National Objectives to retain all the 1300 people of both banks, HSBC trained ex-OIB staff to new working culture and banking products of HSBC group. Unlike other challenges, this one will be difficult to uantify and could be gauged only by the success of the merged entity in terms of its market share and financial performance. Conclusions: Though the bank has achieved significant progress in initial challenges like technological and organisational integration, the impact on its business can be gauged only after looking at the financial results of the bank and its market share in 2013 and 2014. However, with a newly expanded team, diverse geographical network and growing customer base, the business opportunities for HSBC Bank Oman are significant. No doubt the merger creates an opportunity for the bank to drive growth n Oman and thereby having a strong presence in the Gulf and demonstrate its commitment.

The Incident Of Blood Transfusion Health And Social Care Essay

The Incident Of Blood Transfusion Health And Social Care Essay Introduction: Saving lives by means of safety precautions is emphasized by the health institutions. Particularly in clinical care a minute error can jeopardize lives of human beings. Though NHS has promised to serve the best interests of people, lapses in the patient safety seems evident. As a result, NPSA proposed seven steps to safe guard precious life. Over all the literature discusses the patient safety measures, human and system factors contributing to minimize the performance and precision of care administered. During 20th century sudden rise in blood transfusions are evident. Blood is regarded as an important organ. Transfusion is a multi-step process where risk or complications are common. It discusses all the important steps in assessing the human and system errors. Systematic review is done by estimating the risks and proposes a solution of bloodless surgery which is last option to escape from worries of transfusion. The key terms used for search are patient safety, safety culture, blood transfusions, ergonomics, bloodless surgeries, organizational factors and human incidents. Patient Safety: The health sector is a highly pressurized, complex system where in which the potential for error and accidents is ever present. Statistics on International Research suggests that ensuing patient safety is one of the most important challenges faced by the healthcare today, not only in the United Kingdom but also worldwide. It was observed that the root cause of various events and accidents together with a majority of mistakes taking place in medical environment is the system itself-a system whose flaws eventually lead to a human error. The Patient Safety initiative is an innovative, proactive approach that provides basis for eliminating the flaws from the system before they result in to needless tragedies. According to World Health Organization (2011), Patient safety can be defined as a fundamental principle of health care (WHO, 2011). Precisely, the improvements concerning to patient safety demand a complex-system of wide effort, environmental and safety risk management, including in fection control, safe and effective use of medicines, clinical practices and care. Nevertheless, this new patient safety perspective was been developed in United Kingdom through an initial study, commissioned by the Department of Health and Design Council, to deliver ideologies and recommendations for a design approach to minimize the risk of medical error and to promote patient safety across the National Health Service (Department of Health, 2006). On the other hand, Risk an inherent part of health care may lead to severe complications while delaying them might be even more dangerous. At moment, in NHS controlling safety and estimating the risk has become internal process of supporting patients in hospital settings. To improve standards in patient care and for reviewing, documentation of risk form the basis for future investigations. Risk assessments carefully examine the systems to identify the factors that could potentially cause or contribute to patient harm (Department of Health, 2004). These assessments highlight whether adequate precautions are being taken to ensure timely and safer provision of care. Additionally, it indicates further measures needed in future to prevent harm and risk to the patients (Department of Health, 2006). Seven steps by the National Patient Safety Agency were published in 2004. Gives evidence of the risk involved and steps to prevent potential harm by integrating the management of risk, patients involved and the solutions proposed for incidents (National Patient Safety Agency, 2004). Within NHS, Risk Assessment is highly essential as it facilitates the practitioner to minimize both consequences of an adverse effect and risk itself. Risk Assessment provides an earl y warning system and thus maximizes the probability of positive outcomes. Thus, Risk Assessment tool can be used effectively with sound clinical judgment connected with experience of assessing risks. In essence, managing risks of ward-base and evaluation of patients is vital aspect of the tool (Royal College of Nursing, 2004). The Scenario Major concern is that blood is contaminated with infectious diseases like AIDS, hepatitis etc. Though screening being implemented, there is a risk involved while donating blood. Dr Gordec identified patients willing to donate blood being infected and not yet developed antibodies could be detected through screening Blood Borne Disease: A great stride in medicine field has invented new surgical methods and procedures for transfusions. It became a multibillion-dollar industry. Soon, transfusion-related diseases came to the fore. During the Korean War, nearly 22 percent who received plasma transfusions developed hepatitis. By1970s, the U.S. Centers for Disease and Control estimated death due to the hepatitis infected blood, 3500 a year (Awake 2002: Published by Jehovahs witnesses). Case study of heart surgery related patient The rate of mortality is high in patients undergoing heart surgery and kidney transplantation. The incident is treated as adverse event which is not happened at the beginning levels of transfusion. Although the preliminary checking is done, the rate of mortality is high. Patients diagnosed with coronary syndrome were routinely given blood transfusions. Studies published by JAMA admits that folks often choose transfusions are at higher risk of dying when compared with those who refuse. Doctors participated in the study published findings saying: We caution against the routine use of blood transfusion to maintain arbitrary hematocrit levels in stable patients with ischemic heart disease. Nigerian case study: Case of a baby girl infected with HIV positive in Nigeria was reported in the Awake 2008 article titled:HIV- Screened Blood Safe. Soon after the birth, the baby found to be jaundiced. The doctors prescribed transfusion. As fathers blood is incompatible, hospital authorities ordered blood from blood bank. Post transfusion, the baby detected HIV positive, though parents were HIV negative. Investigation is done and the Nigerian Tribune reported a virologist saying: At the time of donating, the donor was at the window period of HIV infection. The window period for HIV infection, is time period taken by the immune system to recover the antibodies for antibody test. It may take 2 to 8 weeks and it varies from person to person. So the screened blood is no safe and carries risk. The San Francisco AIDS Foundation warns: During the test, HIV infected person cannot be detected during that time. In fact, often people are infected at this period of time. The pre-check for immune factors is small mistake but the implication of transfusing the blood has resulted in adverse result which may result in death. Case study of Transfusion-related lung injury (TRALI) Case study of patients administered in hospital for receiving blood products, particularly plasma-containing products for hemolytic reasons. This is quite interesting case, after transfusing blood, the patient contracted transfusion-related acute lung injury (TRALI). When careful investigation is done, though careful administration of right blood and patient identification is carried, the blood cells from the donor reacted with recipients white blood cells was evident. This resulted in the size of the lungs which allow the fluids to enter and may lead to death if not treated correctly. This incident is classified as adverse event, where careful observation is vital in delivering services. The nurse should take a note of reactions and report to higher staff and doctors. Based on the reaction of patients, the nurse should stop transfusing the blood as a precaution measure Human Factors: According to the Health and Safety Executive (1999, p. 2), Human factors influences the behavior of individuals or an organization based on factors like organizational, environmental and job which affects the health and safety of employees and employers. A simple way to view human factors is look into three aspects: the job, the individual and the behavior (Health and Safety Executive, 1999). Categorizing Human Failure It is very important to understand that human failures in relation to transfusion process are not random and there occur specific patterns for their implementation (Manser, 2009). Different types of failures that lead to major accidents in Healthcare sector are worth knowing: Unintentional Errors like slips/lapses, mistakes are basically unplanned actions and these must be eliminated during the training process of human factors. Errors usually occur during the accomplishment of a familiar task such as forgetting something or omissions, maintenance, calibration and testing errors. Mistakes, on the other hand are the errors of judgment and decision making and they appear in situations where nurse behavior is based on familiar procedures or unfamiliar situations where in which decisions are formed form the first principles and lead to miscalculations. By training the nursing staff and other health professionals in Transfusion department, these types of errors can be avoided (Mc Cormick, Wardrope 2003). International Errors involve violations and these differ from the above type of errors as these are well-meaning failure such as non-compliance of procedures or taking a short cut of Transfusion process. These are rarely willful (like sabotage) and usually occur from an intention of getting the job done quickly despite of consequences. These Violations cane be Routine (behavior in opposing to a rule and procedure), Exceptional (that prevail unusual and unpredicted circumstances), Situational (occur as a consequence of factors dictated by workers) and Acts of Sabotage (self explanatory and complex) (Manser 2009). Clinical blood transfusion contains multiple steps and is prone to error. Various studies showed most errors occur outside the clinical laboratory. Errors are likely to happen while collecting the blood components from storage facilities, performing transfusions and while monitoring patients before and after transfusion. The common fear is that patients get infected while receiving the blood components. It occurs very rare. SHOT acknowledges that only 1.4 % infected out of 4,334 adverse events between 1996 and 2007. The greatest risk lies in human error, administering blood to wrong patients or not intended to someone else, accounts to 62.7% of reported cases (SHOT, 2008) Patient Identification: While ensuring blood is administered to the right patient, scrupulous enquiry into patient details is mandatory. Identifying patients is vital and must be confirmed when pre-transfusion is taken, collecting the specimen from storage areas and when blood is injected. Checking the blood bag: Bacteria infected transfusions are major cause of deaths. The staff should remain vigilant and check for the contaminated blood components of red cells and platelet units (SHOT 2008). Nurses should check the blood bag for any discoloration or clumping and also expiry date of the product. Safe Collection: The person/ relative who retrieve the blood from the bank must take a written evidence of patients identity. This must be check against the patients identification band exactly. Details of patients must include such as first name, surname, date of birth and unique identification number (BCSH 1999). It minimizes the risk of being wrong blood collected and giving it to the wrong patient. Pre-administration check: Pre-administration check is vital in ensuring safety measure while donating blood. It includes checking the patient information on the blood pack against the label of the recipient. The staff can enquire with the patients about their details and cross-check with the identification band. Due to ambiguity or unconscious state of recipient, identity can be verified with second staff member and via recognition band. Based on compatibility report or patients note must not be considered as final checking procedure (NPSA, 2006). Nurse should remember the main 2 points. No identification band no transfusion, and always confirm with identity band. The blood group and donation number on the compatibility tie-on tag should match the blood component. If discrepancies are found during the process, the nurse should stop immediately and contact the transfusion laboratory. For example: DOB not matching with identity band. Continuity without distraction is important in verifying the information. In critical conditions, interruption can be allowed. Sometimes it makes them distract to perform checking from beginning to end. Monitoring: Studies show there are differing opinions of observing the patents during transfusion. It is generally agreed observations are recorded before administering. Rowe and Doughty (2000) highlights rate of response to reactions caused by blood without proper monitoring techniques. To respond quickly by the staff constant observation is mandatory. Prior administration checking blood pressure, pulse rate and temperature is recommended (BCSH 1999). During the entire process for every 15 minutes the above recommendations are repeated. Making notes of vital signs for every 15 min is suggested during the first hour and every 30 min from second hour (Castledine 2006). War strategists say that humans are likely to sleep in early hours of morning (3.00 am to 5.00 am). The sleep factor makes the observation bit difficult at night times. During delayed transfusion reactions being vigilant is challenging. System factors: System is defined as interaction with the physical, social and organization environment in which individual operate. It deals with Information technology devices, protocols, legal procedures, working environment, education and training etc. Reducing the medical adverse drug events (ADE) at St. Josephs medical centre, Illinois has led to automation of process. The medication process is quite lengthy and incidents such as unavailable patient information, miscommunication of medication, labeling and storage are often repeated. Information technology cannot replace the humans in critical care, but can reduce the repetitive tasks such as entering the pre-requisite details, including checks for problems. Humans are better than computers while taking complex decisions (Bates 2000). Reliance on individual is emphasized rather than automated systems when explaining errors and accidents (Parker and Lawton 2006). CPOE (computerized physician order system) has made great impact in prevention of medication errors, while orders are written online. The information is structured, contains details about the drug, dosage and frequency. Finally each order is verified for allergies and quantity of dose for patients suffering with kidney and liver problems. The invention of CPOE has resulted in 55% reduction in medication errors (Bates 1998). Decision to transfuse: The decision not to transfuse must outweigh the risk of transfusion. Each blood samples should be given to patient after consideration and when there are no alternatives. Further guidelines and indications can be found at www.bcshguidelines .org.uk and www.sign.ac.uk. Consent: It is better to discuss the treatment option before a decision is reached for prescribing blood components in clinical practices (McClleland 2007). To gain consent for treatment, the patient (parents/guardian) should have access to information about the risks. The patient has the right to refuse the transfusion by assessing the risk factors and alternative techniques. Some may reject the based on religious grounds or because of risks. In cases like these, the nurse should refer to local hospital policy for advice (Grey et al 2007) Religious group Jehovahs Witness, because of their bible-based faith they keep abstaining from blood components. They have a durable power of autonomy (DPA) and the Advance Medical Directive/Release card as into a single legal document, which explains their stand and treatment options. Local hospital policies: Blood is given voluntarily in UK. The hospital authorities have to ensure the blood is used effectively and for the benefit of patients. The nurses should be aware with local hospital policies related to effective use of blood, storage and transportation. Each blood unit is precious; if unused it should be sent back to laboratory to maximize the use by other patients. Safety culture: There is often blame culture. When things go wrong, people may threaten them with disciplinary measures or termination from services. Such individuals should be held accountable, but it acts as deterrent in reporting the adverse event (Department of Health, 2007, p.77). The communication and mutual respect is important, to be an effective team player. Some junior doctors have not found good reasons to transfusion, and are in dilemma about the treatment. They have fear of challenging the treatment options and often budge. In situations like these open debate or discussion should be welcomed by the higher officials, which benefits the patients. There are cases, unnecessarily blood transfusion are opted repeatedly which risks the patient recovery. Recommendations: Alternative techniques: Human errors are inevitable though much care are precision are followed. Blood is an organ and complications are expected while transfusing. There has been a debate about whether blood transfusion is really necessary. Jehovahs witnesses are known world-wide for bloodless surgeries. They have various alternative techniques. In October 2006, Reforma reported more than 30 blood transfusion alternatives. They include cauterizing blood vessels, covering organs with special gauze that releases chemicals that inhibit bleeding, and using blood-volume expanders. Time magazine says the total operative cost for the blood transfusion, the bill comes between $1 billion and $2 billion annually. Sharon Vernon, director for bloodless medicine admits that people are becoming aware of the benefits of bloodless surgeries and its cost cutting environment. The recovery of people is commendable Education and Training: The nurses and midwives needs to be updated with skills and competencies to understand the peri-operative conditions of blood transfusions. To participate in clinical transfusion, NHS Quality Improvement Scotland in 2006 has initiated education initiative and equivalent roles which is a prerequisite for nurses. Role of patients: Ethics published by NMC are available in respecting the patient rights when opting treatment. The patient can play an active role in reducing the accidents by making scrupulous search into the options available, benefits and risks associated. For further information, leaflets are available at hospitals and web resources can be helpful. Conclusion: Patient safety is vital in providing good care. The NHS has worked with NPSA to implement the guidelines for preventing of errors or hazards. Though systems are designed to make error free, complete elimination of mistakes is not possible as we have tendency to err. The literature discusses the human and system factors of blood transfusion. Though pre-administration check, identification of blood bags are done properly, immune factors of the donor has to be tested. The whole process is riskier and involves cost which is burden. Despite safety precautions, it is best to go for blood less surgery which is infection-free; recovery from surgery is almost double and the total cost of surgery is affordable. Competency based training and education enables the nurses and staff to deal successfully with adverse reactions.

The Cry Of The Wild :: essays research papers

The 'cry of the wild'; can still be heard across this great land. I have heard the bugle of an elk on the Great Plains...the shrill of a bald eagle along the banks of the mightily Mississippi...the roar of a brown eagle bear on windswept tundra...and the gobble of a wild turkey among western foothills. Amazing beauty can still be found in the natural landscapes of this great land. I have seen through televisions, articles, books, and newspapers the towering forests...pristine waters...rich wetlands...wide-open prairies...majestic mountains...and vast deserts alive with color. I am in awe by the complexity and wonder of the natural world. Truly, it is where you can find solace and peace.   Ã‚  Ã‚  Ã‚  Ã‚   America is truly blessed. A land rich in natural resources----our sense of adventure, pioneering spirit, and tenacity. Irving Berlin's God Bless America, Woody Guthrie's This Land is Your Land, and Samuel Smith's America all declare a love and respect for this land we call 'home.'; It is our duty to regain a love and respect for the land, its beauty, and life 's comfort.   Ã‚  Ã‚  Ã‚  Ã‚  The legacy of our natural resource heritage must be preserved. Education is the answer. Through writing my paper I have learned that endangered species is more than a name, it is a mission in-and-of-itself, a mission to keep safe our wildlife---forever.   Ã‚  Ã‚  Ã‚  Ã‚  The earth is home to more than 5.2 billion people, each having certain needs, wants, and desires. The process of consumption drastically changes the natural landscape, an many cases to the wearing away of other species. Consumption transform vast quantities of natural resources, such as fossil fuels and trees, into countless products and mountains of waste. As such, it directly and indirectly impacts land use decisions including wetland drainage, the clearing of forest, mining, agricultural production, and development. Over time, the increasing affect of poor land use, decisions, and reckless use of natural resources have undermined the integrity and to keep up the ability of the natural world, resulting in global environmental reduction. In his book, Earth in the Balance---Ecology and the Human Spirit, Vice President Al Gore writes:   Ã‚  Ã‚  Ã‚  Ã‚  'The disharmony in our relationship to the earth, which stems in part from our addiction to a pattern of consuming ever-larger quantities of the resources of the earth, is now manifest in successive crises, each marking a more destructive clash between our civilization and the natural world: whereas all threats to the environment used to be local and regional, several are now strategic .

The First Day of School :: essays research papers

The First Day of School My first actual school day at CIS was bewildering to say the least. Everything was hectic and in chaos from the nearly extreme tense atmosphere to the poorly organised day plans handed to each student that walked through the large door way. This was different from my first experience with CIS mainly because this time I had to navigate myself around, what seemed at the time, an endless labyrinth of twisting corridors and class rooms. My first impression of the school itself was hot it was partitioned in different layers based on which year you were in, unlike my pervious school where everything was mixed up. The different floors all met at one central hub, the long flight of stairs that you first see when you enter the actual building through the main entrance. My first real impression was the flock of countless students hoovering around a single notice board, hurrying to find their classrooms. The large crowd didn’t make it any easier to find myself around and where I was to go but I found out my classroom was on the C floor. After going up another flight of stairs I found myself in a long corridor stretching itself across to the other end of the school. Outside construction workers were hammering away, building a new atrium and extension of the school. Locker’s was something the school was not short of and there seemed to be enough for the entire school, large shiny blue and grey boxes covering the entire wall. Finding the classroom itself wasn’t too difficult with the classroom number atop of each door. Walking past the various rooms, I couldn’t help but notice how it seemed nicer and had a better atmosphere. The particular room I was in had a nice, homey feel to it, it not a bit cluttered. Posters hang from t he walls and books such as â€Å"Great Expectations† and â€Å"Huckleberry Finn† were stacked in neat piles, waiting to be handed to students. After a brief meeting with our advisor for the day, we finally received our day plans. The problem? Most of them were wrong with some students only having three periods in the entire week while others having only P.E. and Music. For the rest of the day I went around, guessing which room I had to be in waiting for my name to be called up.

John F. Kennedy Essay -- essays research papers

John Fitzgerald Kennedy was born in Brookline, Massachusetts on May 29, 1917, the second oldest in a family of nine children. His great grandparents had come to the United States from Ireland in the mid-1800s after a food shortage caused severe poverty in that country. Although their families had not come to the United States with much money, both of John Kennedy's grandfathers became political leaders in Boston. One of them, John Fitzgerald, was elected mayor in 1905. John Kennedy's father, Joseph Patrick Kennedy became a very wealthy businessman, an adviser to President Franklin D. Roosevelt, and the United States Ambassador to Great Britain from 1938 to 1940. John Kennedy moved to New York when he was ten years old. Since the family spent the summer months at their home in Hyannis, Cape Cod, Jack still lived a good part of his life in Massachusetts. After graduating from the Choate School in Connecticut in 1935, he went on to Harvard College and graduated in 1940. That same year he wrote a best-selling book, Why England Slept, about some of the decisions which led to World War II. In 1941, John Kennedy joined the Navy. He became the commander of a small "PT" boat assigned to the battle in the Pacific against the Japanese. One night, while on patrol, Kennedy's boat was rammed by a large enemy ship. Two men in a crew of thirteen were killed, and the rest swam to a nearby deserted island. They managed to survive, mostly by eating coconuts, until they were rescued a week later. After World War II, John Kennedy had to choose the kind of work he wanted to do. He considered becoming a teacher or a writer but soon decided to run for political office. In 1946, he was elected to the U.S. Congress, representing a district in greater Boston. Kennedy, a Democrat, served three terms in the House of Representatives, and in 1952 he was elected to the U.S. Senate. In 1953, he married Jacqueline Lee Bouvier. The following year he had a serious operation on his back. While recovering from surgery, he wrote a book about several U.S. senators who had risked their careers to fight for the things in which they believed. The book, called Profiles in Courage, was awarded the Pulitzer Prize for biography in 1957. That same year, the Kennedy's first child, Caroline, was born. Kennedy had narrowly missed being picked as the Democratic Party's candidate for Vice President... ...edy, and that he and Ruby were part of a conspiracy. None of these theories has ever been proven. President Kennedy's death caused enormous sadness and grief among all Americans. Most people still remember exactly where they were and what they were doing when they heard the news of the murder. Hundreds of thousands of people gathered in Washington for the President's funeral, and millions throughout the world watched it on television. As the years have gone by and other Presidents have written their chapters in history, John Kennedy's brief time in office stands out in people's memories--for his leadership, personality, and accomplishments. Many respect his coolness when faced with difficult decisions--like what to do about the missiles in Cuba. Others admire his ability to inspire people with his articulate speeches. Still others think his compassion and his willingness to fight for new government programs to help the poor, the elderly and the ill were most important. Like all leaders, John Kennedy made mistakes, but he was always hopeful about the future. He believed that people could solve their common problems if they put their country's interests first and worked together.

Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh)

ASSIGNMENT on Income Tax Authorities in Bangladesh [pic] National Board of Revenue – NBR Rajashwa Bhaban Segunbagicha, Dhaka Telephone: +88 02 933-3444. http://www. nbr-bd. org National Board of Revenue (NBR), Bangladesh. Page 2 of 31 Table of contents: |Serial |Topic |Page No. | |I |Cover |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 01 | | |Page†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | | | |. | |II |Topic/Source of the ASSIGNMENT†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 02| |III |Table of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 03| | |contents†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | | |01 |Letter of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 04| | |Transmittal†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | |02 |Acknowledgement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 05| |03 |Background of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 06| | |NBR†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | | |04 |Taxation and its |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 07| | |history†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | |05 |Tax Authori ties of Bangladesh †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 | |06 |Types of Income †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 | |07 |Classification of Tax systems†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 | |08 |Types of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦14 | | |Taxation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | |09 |Methodology †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 01 Sources of Income†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 02 Tax Rate†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 03 Tax Rebate for investment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 04 Who should submit Income Tax Return? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦17 | | |9. 05 Time to submit Income Tax Return †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦18 | | |9. 06 Assessment Procedure †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 07 Tax withholding functions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 08 Major areas for final settlement of tax liability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦22 | | |9. 09 Fiscal incentives †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦23 | | |9. 10 Avoidance of Double Taxation Agreement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |10 |Steps for collecting Income Tax in Bangladesh†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |11 |Procedure of Assessment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦25 | |12 |Problems for collecting Income Tax†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦26 | |13 |Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦31 | | |†¦Ã¢â‚¬ ¦.. | | National Board of Revenue (NBR), Bangladesh.Page 3 of 31 Letter of Transmittal March 03, 2012 To Md. Abdul Awal Chairman, EECS deparment NorthSouth University Basundhara Campus, Dhaka. Subject: Submission of Assignment on â€Å"Income Tax Authorities in Bangladesh†. Dear Sir I am pleased to submit this Assignment-report on â€Å"Income Tax Authorities in Bangladesh†. This research program was taken by the help of â€Å"Three tax system of Bangladesh†, written by M. A. Akkas, and â€Å"Income Tax† written by â€Å"Mr. Mahmud† and â€Å"Purohit Bhattacharjee†. Here is the report on the observational study of â€Å"Income Tax authority in Bangladesh†.We honestly believe that this report will fulfill the requirements of the case report, which will help us a lot to gain sufficient knowledge about the â€Å"Income Tax authority in Bangladesh† Sincerely, Deb kumar Roy ID:0910019040 National Board of Revenue (NBR), Bangladesh. Page 4 of 31 Acknowledgement I am very much grateful to the God first, who has given me all the ability to perform this chore. At last but not the least, I am grateful to my ever-respected parents those who always give us mental support and well wishes.National Board of Revenue (NB R), Bangladesh. Page 5 of 31 Background of NBR The National Board of Revenue (NBR) is the central authority for tax administration inBangladesh. ItwasestablishedbyPresident'sOrderNo. 76of1972. Administratively, it is under the Internal Resources Division (IRD) of the Ministry of Finance (MoF). MoF has 3 Divisions, headed by 3 permanent Secretaries to the Government, namely, the Finance Division the Internal Resources Division (IRD) and the Economic Relations Division (ERD). The Secretary, IRD is the ex-officio Chairman of NBR.NBR is responsible for formulation and continuous re-appraisal of tax-policies and tax-laws, negotiating tax treaties with foreign governments and participating in inter-ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration. The main responsibility of NBR is to collect domestic revenue (primarily, Import Duties and Taxes, VAT and Income Tax) for the government. Other responsibilities include administration of al l matters related to taxes, duties and other tax producing fees.Under the overall control of IRD, NBR administers the Excise, VAT, Customs and Income-Tax services consisting of 3434 officers of various grades and 10195 supporting staff positions (Approved set up as on 09 Feb. , 2000 AD). Negotiating tax treaties with foreign governments and participating in inter- ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration are also NBR's responsibilities. The main responsibility of NBR is to mobilize domestic resources through collection of import duties and taxes, VAT and income tax for the government.Side by side with collection of taxes, facilitation of international trade through quick clearance of import and export cargoes has also emerged as a key role of NBR. Other responsibilities include administration of matters related to taxes, duties and other revenue related fees/charges and prevention of smuggling. Under the overall control of IRD, NBR administers the excise, VAT, customs and income-tax services consisting of 3434 officers of various grades and 10195 supporting staff positions. National Board of Revenue (NBR), Bangladesh. Page 6 of 31Taxation and its history Taxation- one of the major sources of public revenue to meet a country's revenue and development expenditures with a view to accomplishing some economic and socialobjectives,suchasredistributionofincome,pricestabilizationand discouraging harmful consumption. It supplements other sources of public finance such as issuance of currency notes and coins, charging for public goods and services and borrowings. The term â€Å"Tax† has been derived from the French word â€Å"Taxe† and etymologically, the Latin word â€Å"Taxare† is related to the term ‘tax', which means ‘to charge'.Tax is ‘a contribution exacted by the state'. It is a non-penal but compulsory and unrequited transfer of resources from the private to the public sector, levied based on predetermined criteria. According to Article 152(1) of the Constitution of Bangladesh, taxation includes the imposition of any tax, rate, duty or impost, whether general, local or special, and tax shall be construed accordingly. Rate is a local tax imposed by local government on its residents or the property owners of the locality, a duty is a tax levied on a commodity, and an impost is a tax imposed for an entry into a country.Under the provision of article 83 of the Constitution, â€Å"no tax shall be levied or collected except by or under the authority of an Act of Parliament†. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. The system, however, developed based on generally accepted canons and there had been efforts towards rationalizing the tax administration for optimizing revenue collection, reducing tax evasion and preventing revenue leakage through system loss.Taxes include narcotics duty (collected by the Department of Narcotics Control, Ministry of Home Affairs), land revenue (administered by the Ministry of Land and collected at local Tahsil offices numbered on average, one in every two Union Parishads), non-judicial stamp (collected under the Ministry of Finance), registration fee (collected by the Registration Directorate of the Ministry of Law, Justice and Parliamentary Affairs) and motor vehicle tax (collected under the Ministry of Communication). National Board of Revenue (NBR), Bangladesh.Page 7 of 31 The tax structure in the country consists of both direct (income tax, gift tax, land development tax, non-judicial stamp, registration, immovable property tax, etc) and indirect (customs duty, excise duty, motor vehicle tax, narcotics and liquor duty, VAT, SD, foreign travel tax, TT, electricity duty, advertisement tax, etc) taxes. The present land revenue system of Bangladesh has its base in the East Bengal state acquisition and tenancy act 1950 which established a dire ct contract between the taxpayer and the government.The most important tax on the value of transferred property is the non-judicial stamp tax (levied under the Stamp Act 1899), which has been in existence since January 1899. Current rates of non-judicial stamp duty are provided in the First Schedule of the Finance Act 1998, ranging from Tk. 4 to Tk. 10,000 in case of absolute rate, or from 0. 07% to 1. 5% of the value of consideration in case of ad valorem rate. The judicial stamp tax is being levied under the Court Fees Act 1870, although the levy of court fees originated in the introduction of the Bengal Regulation No. 8 of 1795. The first sales tax was introduced in the former Central Provinces of India in 1938. In Bengal, sales tax was adopted in 1941. In 1948, sales tax was transferred as a central tax under the General Sales Tax Act of 1948. The Sales Tax Act 1951 came into force on 1 July 1951 by repealing the Pakistan General Sales Tax Act of 1948. Until 1982, sales tax was being collected under the 1951 Act, which was replaced by the Sales Tax Ordinance 1982. The VAT law was promulgated by repealing the Business.Income tax was first introduced in the subcontinent by the British in 1860 to make up the revenue deficit caused by the sepoy revolt, 1857. After independence of Bangladesh, income tax was made effective under the Income Tax Act 1922 passed on the basis of the recommendations of the All-India Income Tax Committee appointed in 1921. Currently, income tax has been imposed under the Income Tax Ordinance 1984 (ITO) promulgated on the basis of recommendations of the Final Report of the Taxation Enquiry Commission submitted in April 1979.Income taxpayers (assesses) are classified as individuals, partnership firms, Hindu undivided National Board of Revenue (NBR), Bangladesh. Page 8of 31 families (HUF), associations of persons (AOP), companies (publicly traded and private), local authorities, and other artificial juridical persons. Tax rates and scope of taxable income differ based on residential status of an assesses (resident or non- resident). From fiscal or assessment year, (AY) 2000-01, there is a filing threshold of annual total income of Tk. 00,000 applicable for individuals (including non-resident Bangladeshis), partnership firms, HUF, AOP and assesses other than companies and local authorities. In case an identity of this group has a total annual income less than this level, he is not required to submit tax return but if someone's income is higher, he is to pay a minimum tax of Tk. 1,000. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. National Board of Revenue (NBR), Bangladesh. Page 9 of 31 Tax Authorities of Bangladesh ? There are 3-divisions under the Ministry of Finance (MOF) and Secretary leads each division. ? |The Chairman of NBR (National Board of Revenue) is working |under Internal | | |Resource Division (IRD). | | | | | | | | | | |? |NBR is the apex body of the Tax Admi nistration. | | It consists of two parts: (1) Customs & VAT (2) Income Tax. Both are under the same authority.There are 4-members under NBR. ? Under the NBR, a Commissioner of Taxes is the head of the department and he is in charge of a taxes Zone. There are 8-Zones in Bangladesh. National Board of Revenue (NBR), Bangladesh. Page 10 of 31 [pic] National Board of Revenue (NBR), Bangladesh. Page 11 of 31 Types of Income Income Assessable IncomeNon-Assessable Income Taxable Income Non-taxable Income Income: Income means anything received in cash or in kind unless exempted by laws. 1) Assessable Income: Assessable Incomes are those incomes, which are included in the determination of total income of a taxpayer. ) Taxable Income: Taxable Incomes are those incomes that the tax is to be paid on those incomes. b) Non- Taxable Income: Non – taxable income is taken into total income for taxation rate purpose but no tax is to be paid on this part of income. 2) Non- Assessable Income: Non - assessable incomes are those incomes which are not included in the determination of total income of a taxpayer. National Board of Revenue (NBR), Bangladesh. Page 12 of 31 Classification of Tax systems Classification of Tax System Single Tax Multiple Taxes 1. Single Tax: Only one tax for everybody.Single tax is the poll tax or the head tax or adolescent tax, which is imposed on a person simply because he is there in the society. 2. Multiple Taxes:A system under which different types of taxes shall be levied by the govt. according to suitability. Ex. Income Tax, VAT. National Board of Revenue (NBR), Bangladesh. Page 13 of 31 Types of Taxation Types of Taxation a) Direct Tax b) Indirect Tax a) Progressive Tax b) Regressive Tax c) Proportional Tax a) Direct Tax: Direct tax is a sort of tax the impact of effect incidents and which fall back on the person on whom it is imposed. . e. : Income Tax, Marriage Tax etc. b) Indirect Tax: Indirect taxes are those burden of which can be passed o n others through price vehicles. c) Progressive Tax: The tax rate increases as the taxable income/amount increases. d) Regressive tax: The opposite of a progressive tax is a regressive tax where the tax rate decreases as the taxable income/amount increases. e) Proportional Tax: In between is a proportional tax, where tax is fixed as the amount to which the rate is applied increases. National Board of Revenue (NBR), Bangladesh. Page 14 of 31 MethodologyAmong direct taxes, income tax is one of the main sources of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay†- is the basic principle of charging income tax. It aims at ensuring equity and social justice. Sources of Income: For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows: †¢Salaries †¢Interest on securities †¢Income from house property †¢Income from agriculture †¢Income from business or profession Capital gains †¢Income from other sources. Tax Rate (Assessment Year- 2008-09): Other than Company: For individuals other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers, tax payable for the |First |1,65,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | |Next |3,75,000/- |20% | |Rest Amount | |25% |For female taxpayers, senior taxpayers of age 70 years and above and retarded taxpayers, tax payable for the |First |1,80,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | National Board of Revenue (NBR), Bangladesh. Page 15 of 31 |Next |3,75,000/- |20% | |Rest Amount | |25% |Minimum tax for any individual assesses is Tk. 2,000 Non-resident Individual25% (other than non-resident Bangladeshi) For Companies Publicly Traded Company27. 5% Non-publicly Traded Company37. 5% Bank, Insurance & Financial Company 45% Mobile Phone Operator Compan y45% If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed. Tax Rebate for investment: Rate of Rebate: Amount of allowable investment is either up to 25% of total income or Tk. 5,00,000/- whichever is less.Tax rebate amounts to 10% of allowable investment. Types of investment qualified for the tax rebate are: †¢Life insurance premium †¢Contribution to deferred annuity †¢Contribution to Provident Fund to which Provident Fund Act, 1925 applies †¢Self contribution and employer's contribution to Recognized Provident Fund †¢Contribution to Super Annuation Fund †¢Investment in approved debenture or debenture stock, Stocks or Shares †¢Contribution to deposit pension scheme †¢Contribution to Benevolent Fund and Group Insurance premium †¢Contribution to Zakat Fund Donation to charitable hospital approved by National Board of Revenue †¢Donationtophilanthropicoreducationalinstitutionapprovedbythe Gov ernment †¢Donation to socioeconomic or cultural development institution established in Bangladesh by Aga Khan Development Network National Board of Revenue (NBR), Bangladesh. Page 16 of 31 Who should submit Income Tax Return? †¢If total income of any individual other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers during the income year exceeds Tk 1,65,000/-. If total income of any female taxpayer, senior taxpayer of 70 years and above and retarded taxpayer during the income year exceeds Tk 1,80,000/-. †¢If any person was assessed for tax during any of the 3 years immediately preceding the income year. †¢A person who lives in any city corporation/paurashava/divisional HQ/district HQ and owns a building of more than one storey and having plinth area exceeding 1,600 sq. feet/owns motor car/owns membership of a club registered under VAT Law. †¢If any person subscribes a telephone. If any person runs a business or profession having trade license. †¢Any professional registered as doctor, lawyer, income tax practitioner, Chartered Accountant, Cost & Management Accountant, Engineer, Architect and Surveyor etc. †¢Member of a Chamber of Commerce and Industries or a trade Association. †¢Any person who participates in a tender. †¢A person who has a Taxpayer's Identification Number (TIN). †¢Candidate for Union Parishad, Paurashava, City Corporation or Parliament. Time to Submit Income Tax Return: For CompanyBy fifteenth day of July next following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months. For Other than Company Unless the date is extended, by the Thirtieth day of September next following the income year. Consequences of Non-Submission of Return †¢imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/- †¢In case of a continuing default a further penalty of Tk. 50/- for every day of delay.National Board of Revenue (NBR), Bangladesh. Page 17 of 31 Assessment Procedures: †¢For a return submitted under normal scheme, assessment is made after hearing. †¢For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is determined to be an assessment order. Universal Self Assessment is of course subject to audit. Appeal against the order of DCT: A taxpayer can file an appeal against DCT's order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals) and to the Taxes Appellate Tribunal against an Appeal order. Tax withholding functions:In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source. Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and deposit the same to the Go vernment Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate. Heads of Income Subject to deduction or collection of income tax at source with specified rates of deduction. |No. Heads |Section/Rule |Rate |Chalan in the | | | | | |name of | |1 |Salaries | | |Respective | | | |Section 50 |deduction at average rate |Zone | |2 |Discount on the real value of | |deduction at normal rate or maximum rate |LTU | | |Bangladesh Bank Bills |Section 50A |whichever is greater. | |3 |Interest on securities |Section 51 |10%on interest or discount |LTU | |4 |Supply of goods and execution of | |nil up to 1 lac, 1-5 lacs |Zone-2 (Partly) &| | |contracts and sub-contracts |Section |(1%), 5-15 lacs (2. 5%), 15- |LTU | | | |52(Rule 16) |25 lacs 3. 5% and 25 lacs and above | | | | | |(4%) | | National Board of Revenue (NBR), Bangladesh. Page 18 of 31 |5 |Indenting commission / Shipping | |3. 5% of the to tal receipt of indenting |Zone-2 | | |agency commission |Section 52 (Rule 17) |commission & 5% of total Shipping agency | | | | |commission receipt | | |6 |Royalty, Fees for professional or | | |Zone-8 | | |technical services |Section 52 A |10% of the fees | | |7 |Stevedoring agency & Security |Section 52 | |Ctg. Zone- | | |service |AA |7. 5% of the fees |2 | |8 |C & F agency commission |Section 52 | |Zone-2 | | | |AAA |7. 5% of the fees | | |9 |Sale of bandrolls ( for biri) | | |Respective | | | |Section 52B |6% of the value of bandrolls. Zone | |10 |Compensation for acquisition of | |6% of the compensation money |Zone-2 | | |property |Section 52C | | | |11 |Interest on saving instruments | |10% of the amount of interest (Current |Zone-2 | | | |Section 52D |rate) | | |12 |Collection of tax from brick | |1 Sec. = Tk. 10,000/ for each brick field. |Respective | | |manufacturers | |1. 5 Sec. = Tk. 2,000/ for each brick |Zone | | | | |field. | | | | |Section 52F |2 Sec. = Tk. 18,000/ f or each | | | | | |brick field. | | |13 |Commission on Letter of | |5% of the amount of commission. |LTU | | |Credits |Section 52I | | | |14 |Issuing & Renewal of trade | Tk 500/- For renewal of each |Zone-3 | | |licence |Section 52K |Lincence | | |15 |Trustee fees |Section 52L |10% | | |16 |Frieght Forward agency | | | | | |Com. |Section 52M |7. 5% | | |17 |Rental power |Section 52N |4% | | |18 |Import of goods |Section 53 (Rule17A) | |Zone-2 | | | | |3% of the value of imports. | |19 |Income from house property (house | |No deduction if monthly rent is below |Zone-2 | | |rent) | |20,000/- |Dha & Other | | | |Section 53A (Rule17B)|3% (if monthly rent is |outside | | | | |20,000-40,000 Tk. ) and |Zone | | | | |5% (if monthly rent is above | | | | | |40,000 Tk. | | |20 |Shipping business of resident | | |Zone-2,ctg | | | |Section 53AA |5% of freight | | |21 |Export of manpower |Section 53B (Rule | |Zone-2, dhk & ctg| | | |17C) |10% of the service charges. | | |22 |Export of Knitwear |Section 53BB |0. 25% |Zone-5 | |23 |Member of Stock |Section | |Zone-7 | | |Exchange |53BBB |0. 015% | | |24 |Export of goods except |Section |0. 25% |Zone-5 | National Board of Revenue (NBR), Bangladesh. Page 19 of 31 |Knitweare & Woven garments |53BBBB | | | |25 |Sale of goods by public auction |Section 53C (Rule | |Zone-2 | | | |17D) |5% of the sale price | | |26 |Courier Service (Non- resident) | | |Zone-6 | | | |Section 53CC |7. 5% | | |27 |Payment to film actors and actresses| |5% of the amount paid exceeding |Zone-2 | | | |Section 53D (Rule |Tk. 6000/- | | | | |17E) | | | |28 |Cash subsidy |Section 53DD |5% |Zone-5 | |29 |Commission Fees or discount paid to| | |Zone-2 & LTU | | |distributors |Section 53E (Rule |7. 5% of the amount of commission. | | | | |17G) | | | |30 |Commission or charges paid to the | | |Dhk. Zone- | | |agents of foreign buyers | | |6, | | | | | |Ctg.Zone-3 and | | | | |4 % on the amount of commission or charges. |Zone of | | | |Section 53EE | |Respect ive | | | | | |Division | |31 |Interest on bank deposits |Section 53F (Rule |10% of the amount of interest. |Zone-1 | | | |17H) | | | |32 |Real Estate & Developers | |In case of Bldg. 250 per sq. eter |Zone-5 | | | | |In case of land 5% of deed value | | | | |Section 53FF | | | |33 |Insurance commission | |3% on the amount of commission |LTU | | | |Section 53G | | | |34 |Commission paid to the Surveyors of | | |Dhk. Zone- | | |General Insurances | | |2, | | | | | |Ctg. Zone-3 and | | | | |7. 5% on the amount of commission. Zone | | | |Section 53GG | |of | | | | | |Respective | | | | | |Division | |35 |Transfer of property |Section 53H (Rule |5% of the value of the property. |Survey | | | |17I) | |Zone | | |Interest on Post Office | |No deduction if the amount of interest does|Zone-2 | | |Savings Bank Account | |not exceeds Tk. 1,50,000 and if exceeds | | | | |Section 53I |then 10% on the amount of interest . | | |36 |Rent of vacant land, plant and | No deduction if monthly rent is b elow |Zone-2 | | |machinery | |15,000/- | | | | |Section 53J (Rule |3% (if monthly rent is | | | | |17BB) |15,000 -30,000 Tk. ) and | | | | | |5% (if monthly rent is above | | | | | |30,000 Tk. ) | | National Board of Revenue (NBR), Bangladesh. Page 20 of 31 |37 |Advertising bill of news paper, | | |Zone-5 | | |magazine, private television | |3% of the value of the property. | | |channel |Section 53K | | | |38 |Dividend | | |LTU (only LTU’s | | | | |(1) Resident individual 10%, non-resident |files) all others| | | |Section 54 |individual 25% (2) Company 15% |Zone-2 | |39 |Income from lottery |Section 55 |20% of the amount won. |Zone-2 | |40 |Income of non-resident Other than | |Company – rate applicable to the com. Other|Zone-6 | | |non- resident Bangladeshi} |Section 56 |than company – maximum rate. | | Major areas for final settlement of tax liability:Tax deducted at source for the following cases is treated as final discharge of tax liabilities. No additional tax is charged or refund is allowed in the following cases:- †¢Supply or contract work †¢Band rolls of hand made cigarettes †¢Import of goods †¢Transfer of properties †¢Export of manpower †¢Real Estate Business †¢Export value of garments †¢Local shipping business †¢Royalty, technical know-how fee †¢Insurance agent commission. †¢Auction purchase †¢Payment on account of survey by surveyor of a general insurance company †¢Clearing & forwarding agency commission. †¢Transaction by a member of a Stock Exchange. †¢Courier business †¢Export cash subsidy Tax Recovery System:In case of non-payment of income tax demand the following measures can be taken against a taxpayer for realization of tax:- †¢Imposition of penalty †¢Attachment of bank accounts, salary or any other payment. †¢Filing of Certificate case to the Special Magistrate. National Board of Revenue (NBR), Bangladesh. Page 21 of 31 Advanc e Payment of Tax: Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka three lakh. Penalty is imposed for default in payment of any installment of advance tax. Fiscal incentives : Following are fiscal incentives available to a taxpayer: )Tax holiday: Tax holiday is allowed for industrial undertaking, tourist industry and physical infrastructure facility established between 1st July 2008 to 30th June 2011 in fulfillment of certain conditions. Industrial Undertaking Eligible for Tax holiday: (i)An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide & pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, c hemicals and pharmaceuticals. (ii)An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday:Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant & supply through pipe line, waste treatment plant, solar energy plant, export processing zone. Tourism Industry Eligible for Tax holiday: Residential hotel having facility of three star or more. b)Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking in the first year of commercial production 50%, in the second year 30% and in the third year 20%. )Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax. d)Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial production. e)Income from fishery, poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government bonds. National Board of Revenue (NBR), Bangladesh. Page 22 of 31 f)Income derived from export of handicrafts is exempted from tax up to 30th June, 2011. )An amount equal to 50% of the income derived from export business is exempted from tax. h)Listed companies are entitled to 10% tax rebate if they declaredividend of 20% or more. i)Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011. Avoidance of Double Taxation Agreement: There are agreements on avoidance of double taxation between Bangladesh and 28 co untries which are:- (01) United Kingdom of Great Britain and Northern Ireland (02) Singapore (03) Sweden (04) Republic of Korea (05) Canada (06) Pakistan (07) Romania (08) Sri Lanka (09) France (10) Malaysia (11) Japan (12) India (13) Germany 14) The Netherlands (15) Italy (16) Denmark (17) China (18) Belgium (19) Thailand (20) Poland (21) Philippines (22) Vietnam (23) Turkey (24) Norway (25) USA (26) Indonesia (27) Switzerland (28) Oman. National Board of Revenue (NBR), Bangladesh. Page 23 of 31 Steps for collecting Income Tax in Bangladesh Submission of income tax returns is generally due by: > 30th September in case of non-companies and > 31st December in case of companies. Assessment is made in several procedures. They are: ? Self assessment ? Presumptive assessment ? Spot assessment ? Pre-audit based assessment. However, certain percent of self assessment cases are selected for audit.Assesses can prefer appeal if aggrieved by his assessment. There are three primary forums for a ppeal. They are to the Appellate Commissioner/Additional Commissioner/Joint Commissioner or to the Commission for reviews. The decisions of Appellate Commissioner/Additional Commissioner/Joint Commissioner can be challenged to the next Appellate Court named as Appellate Tribunal. Withholding tax is levy able on a number of items including contractors, imports, transfer of urban land/building, bank deposits etc. National Board of Revenue (NBR), Bangladesh. Page 24 of 31 Procedure of Assessment Generally the followings steps are followed in case of Assessment of theCompany and the Corporation: Step-1 Computation of Business Income Step-2 Computation of Total Income Step-3 Determination of Total Tax Liabilities Step-4 Determination of Net Tax Liabilities According to Sections 28, 29 and 30 of ITO, 1984 Income from business is to be calculated after considering admissible and inadmissible expenses to this end. Total Income of the Company is to be calculated by adding other income with i ncome from business. Total Tax liabilities are to be determining by applying prescribed tax rate. Net Tax liability is to be ascertained by deducting the following tax rebate from Total Tax liabilities: >10% Tax rebate on foreign income Tax rebate on increased production in case of industrial company, if applicable. >Tax rebate on export income (at rate applicable) >Tax rebate and average rate on tax free income. National Board of Revenue (NBR), Bangladesh. Page 25 of 31 Problems for collecting Income Tax Tax avoidance is one of the main problems for collecting Income Tax by the Income Tax Authority in Bangladesh. It is the legal utilization of the tax regime to one's own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by illegal means. The term tax mitigation is a synonym for tax avoidance.Its original use was by tax advisors as an alternative to the pejorative term of tax avoidance. Latterly the term has also been used in the tax regulations of some jurisdictions to distinguish tax avoidance foreseen by the lawmakers from tax avoidance which exploits loopholes in the law. Based on these concepts arises the pillars of Tax Protesters as well as Tax Resistance: Some of those attempting not to pay tax believe that they have uncovered interpretations of the law that show that they are not subject to being taxed: these individuals and groups are sometimes called tax protesters. An unsuccessful tax protestor has been attempting openly to evade tax, while a successful one avoids tax.Tax resistance is the declared refusal to pay a tax for conscientious reasons (because the resister does not want to support the government or some of its activities). Tax resistors typically do not take the position that the tax laws are themselves illegal or do not apply to them (as tax protesters do) and they are more concerned with not paying for particular gover nment policies that they oppose. National Board of Revenue (NBR), Bangladesh. Page 26 of 31 Responses to tax avoidance: Avoidance also reduces government revenue and brings the tax system into disrepute, so governments need to prevent tax avoidance or keep it within limits. The obvious way to do this is to frame tax rules so that there is no scope for avoidance. In practice, this has not proved achievable nd has led to an ongoing battle between governments amending legislation and tax advisors' finding new scope for tax avoidance in the amended rules. Tax evasion: By contrast, tax evasion is the general term for efforts by individuals, firms, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earn ed; or overstating deductions). Illegal income and tax evasion:Who earn income by illegal means (gambling, theft, drug trafficking etc. ) is required to report unlawful gains as income when filing annual tax returns. Suspected lawbreakers have therefore been charged with tax evasion when there is insufficient evidence to try them for their non-tax related crimes. Other times, tax evasion can be used as a â€Å"one more nail in the coffin† by prosecutors by stating that if a person earns illegal income, s/he may also be guilty of tax evasion. Those who attempt to report illegal income as coming from a legitimate source could be charged with money laundering. National Board of Revenue (NBR), Bangladesh. Page 27 of 31 Evasion of Value Added Tax (VAT):During the latter half of the twentieth century, Value Added Tax (VAT) has emerged as a modern form of consumption tax through the world. Producers who collect VAT from the consumers may evade tax by under-reporting the amount of sa les. Control of evasion: Level of evasion depends on a number of factors one of them being fiscal equation. People's tendency to evade income tax declines when the return for due payment of taxesisnotobvious. Evasionalsodependsontheefficiencyofthetax administration. Corruption by the tax officials often render control of evasion difficult. Tax administrations resort to various means for plugging in scope of evasion and increasing the level of enforcement.Public opinion on tax avoidance: Tax avoidance may be considered to be the dodging of one's duties to society, or alternatively the right of every citizen to structure one's affairs in a manner allowed by law, to pay no more tax than what is required. Attitudes vary from approval through neutrality to outright hostility. Attitudes may vary depending on the steps taken in the avoidance scheme, or the perceived unfairness of the tax being avoided. Corruption by tax officials: Corrupt tax officials cooperate with the tax payers who int end to evade taxes. When they detect an instance of evasion, they refrain from reporting in return for illegal gratification or bribe.Corruption by tax officials is a serious problem for the tax administration in a huge number of underdeveloped countries. National Board of Revenue (NBR), Bangladesh. Page 28 of 31 The distinction in various jurisdictions of Tax Evasion and Tax Avoidance: The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In general, the term â€Å"evasion† applies to illegal actions and â€Å"avoidance† to actions within the law. The term â€Å"mitigation† is also used in some jurisdictions to further distinguish actions within the original purpose of the relevant provision from those actions that are within the letter of the law, but do not achieve its purpose. National Board of Revenue (NBR), Bangladesh. Page 29 of 31 ConclusionThough the rate of tax revenue is to GDP is very negligible, despite the gover nment is trying to maximize its tax revenue through different method. But the government should also remind the cannon of convenience while collecting tax from assesses. As we are living in a civilized society – should come forward to pay taxes to government in order to conduct the administrative, defense and development activities of the country. Otherwise we would not be able to prove ourselves as civilized people. Tax is the most important in the hand of the government to control the economy as well as the inflection. It also helps in push money to the economy, develop certain source of the economy and control some other activities of the economy.No Government can run it’s and perform administration works without collecting tax as a source of revenue. So, the Government imposes tax over the company and the corporations. On the other hand Government can also intensive to the infant and certain basic industry for protection through its tax policy. National Board of Re venue (NBR), Bangladesh. Page 30 of 31 ? The End ? National Board of Revenue (NBR), Bangladesh. Page 31 of 31 ———————– [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [? ] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic]