Cleopatra Essay examples -- essays research papers

Cleopatra Vll was born in 69 BC, in Alexandria, Egypt. Despite what people say today, that she was glamorous and beautiful, she was far from it.She is shown on ancient coins with a long hooked nose and masculine features. Although she was non beautiful she was clearly a very seductive woman, and she used this to further Egypt politically. She had a beautiful musical voice. It is also utter that she was highly intelligent. She spoke nine different languages, and she was the first Ptolemy pharaoh who could actually spoke Egyptian. She ascended the Egyptian throne after her father, Ptolemy Xll Auletes died in 51 BC. Cleopatra which was seventeen at the time and her brother Ptolemy Xlll, which was twelve, were married because of the terms of her fathers will. They then ruled Egypt together. In the third year of their reign Ptolemys advisers told him that he should rule Egypt by himself. So, because of this he drove Cleopatra into exile. Cleopatra then escaped to Syria. She then return ed with an army. Ptolemy sent an army to meet with her. At this point, Julius Caesar of Rome arrived in pursuit of an enemy, who was seek help from Ptolemy. Cleopatra had to roll herself up in a rug so that she wouldnt get killed while entering Egypt. If she hadnt hidden herself she would have been killed. When she unrolled herself in front of Caesar he fell in love with her right away.Caesar had to choose which of the Egyptian rulers to help keep the throne. Of course he chose Cleopatra. He then became Cleopatras lover. In 47 BC Ptolemy Xlll drowned in the Nile while trying to escape, and Caesar then restored Cleopatra to her throne.After her older brother Ptolemy Xlll was died, Cleopatra was then forced by custom to unify her youngest brother Ptolemy XlV, which was about eleven at the time. After Cleopatra and Ptolemy XlV were settled on their joint government basis, she and Caesar went on a two-month cruise on the Nile. It is said that it was then she became pregnant, and she l ater gave birth to a son. His name was officially Ptolemy XV Caesar, but he was popularly called Caesarion, which means Little Caesar. People say that Caesar was not really the father of Caesarion. Although the child strongly resembled Caesar, and so Caesar acknowledged him as his son. After the cruise Caesar then went back to Rome ... ... Cleopatra to arrange Antonys funeral. After the funeral she took to her bed, sick with grief. She wanted to kill herself, but Octavian kept her under close guard. One day he visited her and she flung herself at his feet, nearly naked, and told him she wanted to live. With Octavians permission she visited Antonys tomb. Then she returned to her mausoleum, took a bath, and ordered a feast. While the meal was being prepared a man arrived at her monument with a basket of figs. The guards checked the basket and build nothing suspicious, so they suffered the man to give the basket of figs to Cleopatra. After she had eaten, Cleopatra wrote a letter, s ealed it, and sent it to Octavian. He opened it and found Cleopatras plea that he would allow her to be buried in Antonys tomb. Alarmed, Octavian sent messengers to alert her guards that Cleopatra planned to commit suicide. But it was too late. They found the 39-year old queen dead on her fortunate bed, with her maid Iras dying at her feet. Two pricks were found on Cleopatras arm, and it was believed that she had allowed herself to be bitten by an asp that was smuggled in with the figs. As she had wished, she was buried beside Antony.

Essay --

Who knew the two to the highest degree powerful African Americans that influence countless of people in history and wrote their one of many most inspirational work while locked up in jail? Martin Luther king younger was incarcerated because the city officials issued a court injunction to prohibit the obliging skillfuls edge in Birmingham. Whereas, Malcolm x was arrested for burglary while trying to pick up a stolen watch he had left for repairs at a jewelry shop. The date for civil right was taken in the 1960s, where racism was a problem. Whites discriminated blacks because they thought they werent jibe to them. This is where Martin Luther poove jr. and Malcom X come in, they are wellspring cognize African Americans leading who fought for what they believed, in many different ways. Martin Luther baron jr. are both strong representations of two different approaches to a common goal.Martin Luther King Jr. was a civil rights leader who grew up in a middle class family and was well educated. King was always against violence, even thru his entire ministry. He believed in an integrated society between blacks and whites in one American society based upon the promises of the founding fathers of American that all men were created equal and had the right to life, indecorum and the involvement of happiness. Even though, he was physically and verbally attacked he always stood his ground and never fought with violence. While in jail for 8 days Martin Luther King Jr. compose Letter from Birmingham Jail. The letter was evidently a response to a letter that recently ran in the local newspapers by the Birmingham Clergy. Which had claimed that the protesters were unwise and incorrect. However, Dr. King chose to express himself in writing instead of violence, by replying Seldom, ... ...res, and plunder, and power. By reading all these books it built hatred towards the whites and anticipated as a inevitably to fight for the tender-hearted rights of the African American people. In contrast, to Martin Luther King Jr., Malcolm X decided to fight violence with violence. As a result of his action, know his well known as the ideal civil rights activists for African Americans.Martin Luther King and Malcolm x are both strong representations of two different approaches to a common goal. Martin Luther King Jr. preferred a nonviolence approach to the situation. Whereas, Malcolm X handled racism in a violent approach. However, both man believed African Americans deserved their human rights and equal say. Martin Luther King Jr. believed in an integrated society while Malcolm X wanted African Americans to have their segregated neighborhoods just as exhaustively as the whites. Essay -- Who knew the two most powerful African Americans that influence countless of people in history and wrote their one of many most inspirational work while locked up in jail? Martin Luther King Jr. was incarcerated because the city officials issued a court in junction to prohibit the civil rights marches in Birmingham. Whereas, Malcolm x was arrested for burglary while trying to pick up a stolen watch he had left for repairs at a jewelry shop. The fight for civil right was taken in the 1960s, where racism was a problem. Whites discriminated blacks because they thought they werent equal to them. This is where Martin Luther King Jr. and Malcom X come in, they are well known African Americans leaders who fought for what they believed, in many different ways. Martin Luther King Jr. are both strong representations of two different approaches to a common goal.Martin Luther King Jr. was a civil rights leader who grew up in a middle class family and was well educated. King was always against violence, even thru his entire ministry. He believed in an integrated society between blacks and whites in one American society based upon the promises of the founding fathers of American that all men were created equal and had the right to life, liberty and the pursuit of happiness. Even though, he was physically and verbally attacked he always stood his ground and never fought with violence. While in jail for 8 days Martin Luther King Jr. compose Letter from Birmingham Jail. The letter was evidently a response to a letter that recently ran in the local newspapers by the Birmingham Clergy. Which had claimed that the protesters were unwise and untimely. However, Dr. King chose to express himself in writing instead of violence, by replying Seldom, ... ...res, and plunder, and power. By reading all these books it built hatred towards the whites and anticipated as a necessarily to fight for the human rights of the African American people. In contrast, to Martin Luther King Jr., Malcolm X decided to fight violence with violence. As a result of his action, know his well known as the ideal civil rights activists for African Americans.Martin Luther King and Malcolm x are both strong representations of two different approaches to a common goa l. Martin Luther King Jr. preferred a nonviolence approach to the situation. Whereas, Malcolm X handled racism in a violent approach. However, both man believed African Americans deserved their human rights and equal say. Martin Luther King Jr. believed in an integrated society while Malcolm X wanted African Americans to have their segregated neighborhoods just as good as the whites.

Sophie Treadwell and the Centaur of the North :: Sophie Treadwell Essays

Sophie Treadwell and the Centaur of the North In August 1921, an extraordinary meeting took place between two very(prenominal) different good deal which would result in a brief and unlikely friendship. For four days at an isolated and picturesque ranch called Canutillo near Rosario in northern Mexico, the ill-famed Mexican revolutionary leader Francisco Pancho Villa played host to an intrepid American newspaper correspondent and playwright named Sophie Treadwell. The resulting article that ran on the front page of the modern York Tribune on Sunday, August 28, 1921 entitled A Visit to Villa, A Bad Man Not So Bad earned Treadwell international notoriety. Recognized for her expertise on the people and politics of Mexico, she would go on to write a series of articles on the topic of Mexican personal business. At that time Mexico was still reeling from a bloody Revolution that saw the ousting of the progressive but tyrannical regime of Porfirio Diaz and three more successive regimes. Treadwells sympathetic treatment of Mexican affairs allowed her to access people and information that were unavailable to most. As a result, Sophie Treadwell brought to her readership enhanced understanding of important people and events in Mexico most notably that of Francisco Villa. That an American woman received so much respect and was able to accomplish so much in a country which at the time was generally resentful of Americans as well as totally male dominated attests to the ambitiousness and cultural sensitivity of this noteworthy writer of fact and fiction. Born October 3, 1885 in Stockton California, Sophie Anita Treadwells bloodline was a mixture of Mexican, English, German, and Scot. The daughter of a judge, she described herself as a Californian, a mixture of the old 49er and the original Mexican(Wynn 1). Her family life was marred by the marked absence of her father, of whom she said The first thing I remember of my father is that he wasnt there (Wyn n 4). Despite this, it was her father, a theater fan, who introduced Sophie to the theater. Though she would until very recently remain an under-appreciated and unknown playwright, the theater was to become the main focus of her endeavor for much of her life. Upon her graduation from high school in 1901, Treadwell intended to fall out a career in stage acting.

The Importance of Effective Writing for an 8th Grade Language Arts Portfolio :: essays research papers

One of the most important questions in writing is what is good writing? Well, the interpretation of effective writing is how well the writing preserveed someone, i.e. the reader. You can write whatever you want to, but if it isnt effective indeed it is almost pointless. In order to change someones opinion or in order to prove them wrong you need to make a large impact with what you are writing. There are six steps in order to make a piece of writing effective. These steps include convincing the reader, fashioning the information comprehensible, making it easy to read, making the whole paper interesting, exhibit a clear and confident voice, and try to impact the reader emotionally. First off, include in the convincing the reader step is using the active voice instead of using the passive voice. For causa use baseball tricker play baseball instead of baseball is played by baseball players. For the second criteria, comprehensible, eliminate terminology that are not essential to the meaning or mood. For example do not use very, really, terribly, and awfully. For the third criteria, easy to read, combine short sentences to consolidate ideas, but dont ramble, be effective. For example use the effective sentence when I dropped a boiled crank, it landed on my dog without breaking. Rather than the ineffective sentence I dropped an egg and it landed on my dog. The egg was boiled and it did not crack open. For the fourth criteria, making the whole paper interesting, vary the structure of you sentences. For example try using something interesting like I like to play baseball. I own seven baseballs and 2 baseball bats. Instead of using something boring like I own seven baseballs. I also own 2 baseball bats. I like to play baseball. For the fifth criteria, exhibit a clear and confident voice, reword redundant and words phrases. Ex. Use It is hot. Instead of it is a hot one. Finally, for the sixth criteria, try to impact the reader emotionally, consider having a targ et interview. By having a target audience you can impact the reader whom it is most important to you very easily. For example if you are trying to excite an environmentalist about a paper harvest-tide then emphasize that it is recyclable, instead of its annual consumption. In order of importance these traits are ranked 1.) Comprehendible- if the reader can not understand what you are saying, then they have no reason to read it.

Letters vs. E-mail Essay -- Communication Writing Technology Essays

Letters vs. E-mail Communicating through Writing My grandpargonnts, aunts, uncles, and cousins live in Ireland leaving oceans and expensive crinkle fare separating us. Through pictures, stories, garner, and phone calls I have come to know the history of my family, what brought my bring forth to this country, and what a life in Ireland is like. However, over time these forms of conversation were not strong and consistent enough to enable me to build an emotional connection and relationship with specific members of my family. I mainly just heard my mothers point of view and got to know my family through her experiences with them. That was before the invention of electronic mail, a faster, cheaper outlet for communication that can reach anyone in the realism who has access to the World Wide Web. Without technology, cyber space, and e-mail I would have very little communication and understanding of my family in Ireland. Prior to the creation of e-mail, writing letters was the best way to communicate abroad or anywhere a phone company considered long distance. Phone calls were too expensive and the time inconsistency between Ireland and Michigan made it inconvenient to reach someone at a suitable hour. Phone numbers and area codes are also endlessly changing while e-mail addresses stay with you wherever you go. While I was in High School my family moved three times, making it difficult for my relatives overseas to keep up with which number was the most recent. However, they knew it was still possible to get a hold of us via e-mail. Communicating through letters was exhausting, demanded time, and required cleared penmanship. It could take almost two weeks to receive mail and half the time it would... ...f writing provide for a fast and effective mode of communication. There are both positive and negative characteristics associated with the use of the postal mail system and the handwritten letter versus electronic mail and computer created text. However, without the invention of e-mail it would not be possible for me to communicate and keep in touch with my family overseas as often and frequently as I do. Thanks to e-mail I can now build a better relationship with family members I seldom get to physically interact with. Works CitedBaron, Dennis. From Pencils to Pixels The Stages of Literacy Technologies. Tribble and Trubek 36.Lesser, Wendy. The Conversion. Tribble and Trubek, 227-231.Tribble, Evelyn, and Trubek, Anne, eds. Writing Material Readings from Plato to the digital Age. Addison Wesley Longman, Inc., 2003

Internal Combustion Engines :: physics internal combustion engine

Most motor vehicles today use an Internal Combustion Engine (ICE) to cause them power to drive down the road ICEs are a form of a alter engine. Gasoline is burned to push a piston, which in fork over wedges the car down the road. As the gas in the cylinder is ignited and expanded it forces the piston down the shaft. The force is carried with piston, which is connected to a crankshaft. The force moves through the transmission, down the driveshaft, and out the tires. The Otto Cycle is used to turn as much heat into the driving force as possible.A heat engine is a machine that converts heat into work (Heat Engines). A heat engine absorbs a quantity of energy from a hot reservoir, does work, and then gives up a quantity of energy to the cold reservoir. In the example of an ICE, gasoline is burned, creating heat and expanding the gasses. This expansion pushes the piston down the cylinder and the excess heat is carried out through the coolant system or exhaust. The work don e by the engine can be determined using the equation W=Q(hot) - Q(cold)The efficiency of a heat engine can be determined using the equation e=W/Q(hot)Gasoline engines have four strokes and six processes in each cycle. During the ingestion stroke, air and fuel are drawn into the cylinder the volume and potential energy increase. Next, the compression stroke adiabatically compresses the gases the volume decreases and the temperature increases. The spark does not occur during a stroke but when the piston is fully raised, this causes the gases to ignite keeping relatively the same volume. In the power stroke, the gas adiabatically expands the temperature decreases and the volume increases. Finally, the exhaust valve is opened so in the exhaust stroke when the piston moves up the gasses are released causing the volume to decrease.A hemi engine refers to the way the pistons, heads and block are designed. This style of engine claims to provide a better flow of air inside the cylinde r by creating more populate for larger valves in turn providing more power. The house on a hemi is hemispherical instead of being flat like traditional engines. This shape provides more surface area on the block allowing room for the larger valves. When the engine can breath better there is less friction and more clean air / fuel mixture providing more power.

A study of Arthur Conan Doyle’s Essay

Of the five Sherlock Holmes stories we have read, I will be writing about The Silver Blaze, The cloud Band and The Man With The perverse Lip. Sherlock Holmes, of 221 Baker Street is one of the most remarkable and remembered detectives of his time. Holmes is unlike any opposite fictional detective, as he seems almost as well as clever at times. Holmes is famous for his powers of observation and deduction. Holmes is able to change his age and gender in order to help solve a case just the image that sticks in most peoples heads is of him in a ear-flapped traveling cap and with a pipe in his mouthArthur Conan Doyle began writing the stories light speed long time ago, he chose put down them in the past times, although to him the stories were set in the present tence. I can tell the stories be set 100 years ago because of the language, clothing and transport. In each story Holmes is required to travel up and down the country in order to solve the cases. He frequently travels by 1s t class carriage, this shows he is of the upper class and will appeal to the readers, as they too were probably upper class when the stories were first wrote. In The Speckled Band Holmes and Watson travel by Pony Trap, this is another type of old fashioned transport.Cars were not around at the time the stories were written, however if they were apply this would spoil the story as it would ruin the setting. The old fashioned language also plays a key part in the setting, some of the words and phrases Holmes uses atomic number 18 no longer use in new-made day society such as Pray continue your narrative and alas that are used The Speckled Band. In the Silver Blaze Holmes says Helloa not only is this old fashioned language but also is it slightly unorthodox for Holmes as his grammar is of a high standard.I think the setting appeals to the readers as there are no other old fashioned fictional detectives. In the modern day detective stories the detectives are not able to appear as cle ver as Holmes as they can solve their cases by taking D. N. A samples and matching them up with the suspects, leaving the hard work to science. As this sort of technology had not been invented while Holmes was alive, he had to solve the cases using only his news show and powers of observation. Each story is started in Holmess rooms, this too shows that Holmes was well off as houses in London were not cheap at the time.Another routine of evidence to show that Holmes was of the upper class is that he had his own maid that cooks and cleans, although Holmes is never seen eating. Although Holmes does not charge for his services, exclusively of his thickenings are wealthy people. In The Speckled Band, Holmes client Mrs Hudson, lives in a large house in the country. The fact that all Holmes clients are wealthy and important shows that Holmes too is important and wealthy. If Holmes dealt with slimy less important people or less challenging cases it would ruin his reputation and the sto ry as it make fors a complex case to make a good story.Of the three stories we have read, each has followed the same basic structure, the structure plays a key part in all of the stories, as it is the same throughout all of the stories it allows the reader to understand what is happening and to feel more involved as they know what will happen bordering. Each story starts with a apprize comment from Watson, he will always try to make this case seem better than the previous one by saying things like Of all these varied cases I cannot recall any which presented more singular features.Here Doyle is trying to hook the reader into reading the rest of the story by do them believe that this story will be better than the last. The case will then begin with a troubled client finding Holmes, never the other way round, as Doyle does not want to make Holmes appear desperate by looking for clients. The client explains their case before leaving it for Holmes to solve. Although Holmes does not crusade his services in any way, his clients always find him, this is often because someone has recommended him.I have heard of you from Mrs.Farintosh, whom you helped in the hours of here sore need. The fact that the client always finds Holmes largely adds to his reputation. There is one main difference in the opening of the stories, this is in The Man with the Twisted lip where start of the story is set at Watsons house. The main difference here is that the client has not deign to Holmes or Watson but to Watsons wife, Folk who were in grief came to my wife like birds to a light house this also institutes Watson a chance to explain the case to the audience before explaining it to Holmes.Conan Doyle has started the story like this mainly to give Watson a chance to shine and show that there are some differences in the structure of his stories. Although Watson is portrayed as being quite stupid, this is only because he is out shone by Holmes intelligence, Watson is in fact a doct or and although he does not solve any cases he does come to some significant conclusion. The next part of the story will involve Holmes and Watson traveling to the scene of the crime, which is a crucial part of the story.During their journey Holmes will often become buried in the deepest thought, here Holmes is already beginning to think of what may have happened before he has any real evidence. Although Holmes tries to distance himself from the police force his methods are exactly the same as that of the police. Each time Holmes visits the scene of the crime he is able to deduce more than anyone with him, often Watson.Holmes will then go off a red herring by offering a false conclusion, e. g.in The Speckled Band we are lead to believe that the gypsies are responsible for the eat up as Holmes thinks this, at the end of the story we learn that the gypsies had nothing to do with the murder and that they were the red herring. The red herring is often the same conclusion that the read ers and Watson had come too. In each story red herring is designed to throw the audience off the right trail. It offers a too-easy conclusion to the case, tempting us to take the bait and making fools of us if we do, although after reading a few stories we know that Holmes first conclusion will be a red herring therefore prompting us to discard it.

Sugar Factory Project

A PROJECT REPORT ON STUDY OF c each(prenominal) off DUTY PAYMENT BY GABRIEL INDIA LTD. AT pic - Submitted By- AVINASH CHANRDAKANT IGHE - The Research Guide- PRO-D. D. WALKE - Affiliated To - University of Pune N. D. M. V. P. Samajs Nashik pic Institute of Management Research and Technology (IMRT) For The Academic Year 2008 -2009 PREFACE confirmative task is the angiotensin converting enzyme of the most enormous source of fund sight of the Indian government which aids to development expenses and an otherwise(prenominal) aspects. aboriginal come upon is one aspects of fund/revenue collection.Features of validatory measurees. political relation of India needs funds for various purposes like maintenance of law and order, defence, social /health run etc. Government obtains funds from various sources out of which one main source is taxation, Justice Holmes of US Supreme Court has long ago rightly tell that tax is the price which we pay for a civilized society. -view echoed i n Parshuram Pottery works ltd vs. ITO (1977) 106ITR 1(sc). Taxes be conventionall(a)y broadly classified as Direct taxes and indirect taxes.As the name suggest, direct taxes atomic number 18 gainful directly and indirect taxes paid indirectly. In the case of indirect taxes, they argon paid by one person, scarce he recovers the alike(p) from a nonher person. Thus, the person who fill inroutineually bears the tax burden pays it indirectly finished some other person, Who much, me entrust acts as colleting agent of stratum, he is liable(predicate) if fails to collect and pay the taxes. primal call off is wide-cutly whit the manufacturing comp any(prenominal), which troupe Produce or manufacture excisable goods as per rally grave proceeding 1944.Excisable goods indicate which goods failing nether commutation impinge on Act 1944, And it is also moldiness be movable and marketable and must be produce or manufacture in India. Indirect tax structure on goods. Excise conce rn 14%, Education cess 2%, Secondary and higher secondary precept cess 1%, Vat 12. 50%. Invoice must be have 4 copy 1) Original for buyer. 2) Duplicate for transporter. 3) Third for assesses. 4) Fourth ac fellowshipment copy. realization It gives me immense pleasure to present this throw report on charter of Excise obligation Paid out by GABRIEL INDIA LTD.In partial fulfillment of post-graduate course M. B. A. nowork kitty be carried out without the divine service and guidance of various persons. I am happy to take this opportunity to transfuse my gratitude to those who have helped me in completing this project report. At the outset, I would like to thank Mr. Kadam intellect of Dept. (Excise) of GABRIEL INDIA LTD for their valuable advice and guidance during my project apogee, also Mr. Doke for timely help concerning various aspects of project. I would be failing in my trading if I do not express my deep sense of gratitude to Prof.D. D. WALKE without his guidance. It wouldnt have been executable for me to complete this project work. Lastly I would like to thank all professors and staff at I. M. R. T. , my friends and all those persons who contributed directly or indirectly for successful completion of this project. AVINASH C. IGHE DECLA proportionalityN I, Avinash C affordrakant Ighe, student of MBA studying in Institute of Management Research & Technology, Nashik solemnly declargon that the project titled STUTY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD. was carried out by me in partial fulfillment of the MBA program nether University of Pune. This project was chthonian taken as part of academic curriculum as per university governs and norms and by no commercial interest or motive. It is my original work and not submitted elsewhere for any other purpose earlier. PLACE NASIK AVINASH C. IGHE DATE world power Chapter No. Contents Page No. 1 INTRODUCTION ABOUT THE STUDY 1-8 1. Object of the project 1 1. 2 Selection of the Topic for study 2 1. 3 Objective of the project 3 1. 4 Research methodological analysis 4 Scope of the study 5 1. Limitation of study 6 1. 7 Revenue collection of major taxes in India 7 1. 8 work out changes 2008 8 2 PROFILE OF THE ORGANIZATION 9-15 2. presentation of the conjunction 9 2. 2 Product Profile 14 2. 3 Organizational structure 15 3 ANALYSIS AND INTERPRETATION OF DATA 16-53 DDDDDDDATADATA 3. 1 Topic under study 16 3. Key analysis & entropy presentation 35 4 EXECUTIVE SUMMARY 54-56 5 CONCLUSIONS & FINDING 57-58 6 SUGGESTIONS & RECOMMENDATIONS 59 7 APPENDICES 60-61 6. 1 Biblio graphy 60 6. Glossary 61 1. Object of the Project In Master in Business Administration, theoretical knowledge is not sufficient. Practical knowledge got by the project is very useful in our future. MBA has to play quit responsible role as a manager, so that practical knowledge is must fo r centering student. During the project we come across different real life problems. This practical knowledge helps us in future to overcome very much(prenominal) problems in the corporate world. The objectives of the project work are as follows 1. To enable the MBA student to test their theoretical knowledge in practical. 2.To provide training to student by the organization, this is very useful in their future. 3. Preparation of project report is mandatory for every MBA student, that is why the primary objective of any project is fulfill the urgency of the syllabus with the grasping the knowledge. 1. 2Selection of the topic for study Topic selections the one of the measurable aspect of our project. As it decided the course of action, to be followed. The topic selected should be such that it helps in understanding the excise concept clearly, as was given the topic by the company itself. This topic given by project guide was STUTY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD.Cov ers all the things related to excise analysis provided by the company. 1. 3Objectives of the project 1. To study role of telephone exchange excise registration. 2. To study E. R. 1 form of primal excise. 3. To study applicability of the underlying excise. 4. To study journey of Cenvat recognise. 5. To study process of Cenvat credit taken. 6. To study drawbacks of key excise. 1. 4RESEARCH METHODOLOGY Research methodology is a way to systematically solve the research problem. It whitethorn be understood as a science of studying now research is through systematically. In that various steps, those are superior generally adopted by a researcher in studying his problem along with the logic behind them.Data collection is important step in any project and success of any project will be largely depend upon now much accurate you will be able to collect and how much time, money and effort will be involve to collect that necessary data, this is also important step. Data collection pla ys an important role in research work. Without proper data available for analysis you cannot do the research work accurately. There are two types of data collection methods available. 1) Primary data The information about the Company is gathered from the discussion with the employees/staff. 2) Secondary data- The secondary data composed The eternal rest sheets as on the booking of 31st Dec 2007 for the period of 1st April 2007 to 31st Dec 2007 The methodology of this study has been adopted on the future(a) basis Study of various Journals, Notes & Books. Collection of Primary & Secondary data records of the organization. Analysis of the undisturbed data for its application. 1. 5Scope of the project The excise is the important tax from indirect tax. This project covers all points about excise and also cenvat credit rules and conditions. The central excise law mainly comprise of central Excise act 1944, Central Excise rules 2002, Cenvat recognition practice 2004. This proje ct also comprises central excise registration procedure, assessee profile, rules related with central excise, journey of cenvat credit rule, process of cenvat credit taken and drawbacks of central excise.Central excise is source of Indian Government from collection funds. 1. 6 LIMITATIONS OF THE STUDY Generally company does not allow outsiders to conduct any study or research work in company. Therefore, get the project make in company itself was very difficult. Due to confidentiality some important information, which are important for the project, could not be collected. Some of the information lack in accuracy, due to which approximate values were employ for the analysis. Hence, the results also reveal approximate values. The project is based on theoretical guidelines and as per situations prevalent at the time of practical training.Hence, it may not be apply to different situations. The time cover for the project was very short which was of 2 months, which itself acts as a major constraint. Moreover, studying the guidelines and applied it practically deep down such short time span was a task of great pressure. 1. 7 Revenue collection of major taxes in India pic Note- (1) N. A not available. (2) Figures in crores. 1. 8 Budget changes 2008. Budget 2007-08 and Finance Bill 2008 was presented before Parliament on 29-02-2008. The changes which are effective immediately or from 1-04-2008 have been discussed at relevant places. The statutory changes and changes in handicraft rates are affectionatenessmarized in fort pages.Highlights as follows- General rate of basic duty reduced from 16% to 14% from1-3-2008. notice 6(3) of cenvat credit rule recast to provide for proportionate credit in case where manufacturer is manufacturing both exempted and taxable goods and service provider is providing both taxable as healthy as exempted services. In case of deemed manufacturer, simple repacking will be Manufacture 1-3-2008. Till now, labeling, re-labeling a nd also repacking was required. Service tax on GTA to be paid by cash only. Controversy relating to cenvat credit of outward freight continues. Strips of plastics for weaving fabric eligible for SSI resistance 1-4-2008. EOU have to pay duty equal to 50% of custom duty plus excise duty 1-3-2008. NCCD of 1% imposed on mobile phones but NCCD on PFY and pan masala not containing tobacco has been withdrawn. 2. 1 Introduction of the company Gabriel India sets up its adeptness in Parwanoo in 1978 in collaboration with Federal Mogul, USA world leader in thin-walled, bimetal engine bearings, the Parwanoo name is equipped with a fully integrated facility for the manufacture of a complete range of bimetal bearing, bushes, flanges and thrust washes including manufacturing of powder metal and bimetal strips. In 2004, Gabriel has put up a new plant in Khandsa (Haryana) for anufacture of aluminum tin bearings. Anand locomotive bearing division was emerged in 2007 from Gabriel India Ltd and is now called Anand Engine component part Ltd. Anand Engine Component Ltd is a leading suppler of Engine bearings to domestic OEMS and replacement market in the automotive exertion as well as other segments such Railway, Marine and power generation. Its harvest-home also being exported to several oversea markets. Name of the company Gabriel India limited, Address of company 29th milestones, Pune-Nashik Highway, Village Kuruli, Tal Khed, Dist. Pune -410501 (India) Tel. +91-9922908401/2/3/4 Fax +91-2135-261200 www. anandgroupindia. com 1.Capital Employed $ 43 Million 2. Net Fixed Assets $ 31 Million 3. Major Products- Shock Absorbers, Strutsand foregoing Forks. Engine Bearings. 4. HQ Location- Delhi 5. Established 1961 2. 1. 1Brief history of Gabriel- 1997 Started intentt for OE Passenger car shocks 1998 HMI, Tata Motors & Ford India business started 1999 Toyota Kirloskar business started (Qualis) 2000 Acquired evidence for QS 9000 by BVQI 2001 HM business started (Lan cer) 2003 Acquired certification for ISO 14000 2003 Acquired certification for OHSAS 18000 2003 Maruti business started 003 Acquired certification for TS 16949 by BVQI 2003 Acquired certification for Ford. 2004 GMI business started. 2. 1. 2 Mission of the Company- The mission statement of Gabriel is- To champion and accelerate learning by providing foremost technical and managerial solution and act as the hub for transfer of learning throughout the group. Basic philosophy behind that is Increase of value contribution & node satisfaction which means elimination of non value added activities and emphasis on value stream way of thinking rather than the traditional functional way of thinking. 2. 1. 3 Logo of the Company- pic 2. 1. 4 Location of the produceion Company has six branches in India. It is as follows. Pune. Dewas. Hosur. Parwnaoo (Himachal Pradesh). Nashik. Gurgoan. 2. 1. 5 Production capacity- 1) Struts 1. 5 Million units per annum. 2) Front Forks 1. 5 Milli on units per annum. 3) Shock Absorbers 10. 0 Million unit per annum. 2. 1. 6 Certification of the Company- 1-ISO9002 Nashik, Hosur, Parwanoo. 2-ISO14001 Hosur, Dewas, Pune. 3-QS9000 Hosur, Dewas, Nashik. 4-ISO16949 Hosur, Pune, Dewas. 5-OHSAS 18001 Hosur, Dewas, Pune. 2. 1. 7 Ride control global product range. Twin tube shocks (gas). Twin tube shocks (non-gas). Mono tube shocks. Spring seat shocks (semi-strut). Cab suspension damper. charge damper. Strut cartridges. McPherson struts. Self leveling shocks. Active suspension. Suspension corner module. 2. 1. 7 Gabriel Pune pic 2. 2Product profile- pic pic 2. 3 Organizational chart - Deep C Anand Foundation Mr. S. G. Kulkarni (D. G. M finance) Mr. A. Vispute Mr. S. Das ( senior manager) Manager) Mr. M. Dalal Mr. S.Agnihotri Mr. A. Mane Mr. T. J. Kadam (A. M) (A. M) (A. M) (A. M) Miss. Harivanda Mr. A. P. Doke (Asst. ) (Officer) Mr. R. M. Wadekar Mr. M. D. Pardeshi 3. 1 TOPIC UNDER STUDY 3. 1. 1 Theoretical background - 1 ) Journey of Central Excise. 2) Central Excise Act 1944. 3) Central Excise Rules 2002. 4) Cenvat Credit Rule 2004. ) adaption procedure of central excise. 6) E. R. 1 form, analysis and format. 3. 1. 2 Journey of Central Excise. Available historical evidence on the organized forms of commodity taxation shows that duty on two commodities salt and liquor was levied during flourishing Mauryan period (5% to 10%). During Mughal period, tax on manufactured goods was protracted to indigo, cotton, soap, edible oil, tobacco and salt. Early British Rule imposed duty on dairy products, handlooms, leather products. Iron and steel. Excise, as we understand it today, was 1st introduced on cotton yarn in 1894, mainly to check exports of Indian textiles to USA, China, Japan and Hong Kong.Subsequently, excise net was widened and it was imposed on repulse spirit (1917), kerosene (1922), ash gray (1930), Sugar and matches (1934). More items were covered under excise in 1943. Development of Excise Law Initially, separate Act used to be introduced for each commodity. Thus, by 1944, there were 16 each enactment. All these were consolidated and a consolidating Act was passed in 1944(which is still in force). The consolidated act included various items called duty Items (TI) like Sugar (TI-1), Coffee (TI-2), Tea (TI-3) etc. More and more items were added each year, usually at the time of Budget. Finally, residual item called Not elsewhere specified (NES) (TI-68)-was introduced w. e. f. 1-3-1975. Thus, effectively, all items were covered.Duty on TI 68 was 1% in the beginning, which was raised in stages to 12%. Central Excise responsibility - Since tariff item were added from time to time, the arrangement and sequence of each was not tariff item was not scientific and logical as items were added in the Schedule to central Excise Act from time to time. In the mean magical spell, supranational Standards were developed for classification of goods and Customs Tariff in India was revised to fall in line with International Standards for classification. Excise tariff was also revised and Central Excise Tariff Act, 1985 was brought into effect from 1-3-1986. Thus, only 15 commodities were covered in 1944, against over 1,300 commodities covered in 1994.MODVAT in 1986 Modvat was introduced w. e. f. 1-3-1986, to avoid cascading effect of taxation. Coverage of MODVAT was growingd over a period of time and now most of the comments (except a few), are eligible. MODVAT was extended to chapiter goods and petroleum products in March 94. (MODVAT was renamed as CENVAT w. e. f. 1-4-2000) Other landmarks until 1938, excise duties were administered by provincial (Now called State) Governments. Central Excise and Salt Revenue Department was established in 1938. Changes in recent times- Some important changes in recent times are as follows 1-4-2000 Basic Excise Duty will be 16%on almost on all commodities.Branded goods manufactured by SSI in rural area will be exempted from duty. 1-4-2000 Modvat was renamed as Cenvat. saucily Cenvat rules 57 AK introduced Duty defrayment on fortnightly basic, instead of at every time before clearance. 1-7-2000 All statutory records abolished. Department will rely on private records of assessee. New Valuation contributionalization 4 and new Valuation rules introduced. 1-7-2001- New Central Excise Rules made effective and earlier Central Excise Rules, 1944 scrapped. Many procedural simplifications made. September, 2001 CBE&C released New Central Excise Manual, 2001 and Custom Manual, 2001. Basically, these are consolidation of many previous trade notices, public notices and CBE&C circulars.In addition, general information about customs and excise law is contained in these manual. 9-7-2004 Introduction of Education Cess 2% of duty or tax, stuff Articles practically out of excise net. 10-9-2004 Integration of Cenvat Credit of Excise duty on goods and service tax. Credit is inter-changeable. 1-1-2005 Service tax on Goods Transport Agency. Tax account payable by consignor/consignee paying freight. 28-2-2005 Central Excise Tariff converted from 6 digits to 8 digits. 1-3-2006 AED (GSI) fully exempted. SED merged with basic excise duty. 13-7-2006 department can provisionally attach property of a person to whom show cause notice has been served ( sectionalisation 11DDA of CEA). Basic procedure in Central ExciseAs per section 6 of CEA, registration is required to be obtained by (a) every manufacturer or producer of excisable goods that is goods specified in first and second schedule to central excise tariff act (b) wholecut-rate sale purchase or sale or storage of any specified goods included in first or second schedule of central excise tariff act. As per rule 9 of Central Excise Rules, every person who produces, manufacturers, carries on trade, holds private chisel in board or warehouses or other wise uses excisable goods shall get registered. The rule also otherwise Board to issue no tification (a) specifying conditions and procedures for registration and (b) grating exemption to person or class of person from provisions registration. Registration is compulsory as both section 6 of CEA and rule 9(1).It has been pure that registration granted in earlier old rule 174 will be valued under new rules. 3. 1. 3 Central Excise act 1944 (sec 40) This is the first act which gave the power to excise officer for provision of collecting the excise or taking action of arrest, penalty, Valuation. Nature of Excise Act The basic condition for charge of Excise Duty- 1) The duty is on goods. 2) The goods must be excisable. 3) The goods must be produced or manufactured with aid of power. 4) Such production must be in India. 5) Goods must be movable and marketable. 3. 1. 4 Central Excise Rules 2002 Rule 1-Short title, extremity and commencement. Rule 2 Definition of. Act opinion Assesses Board Duty Notification Tariff act Warehouse Rule 3 Appointment and jurisdiction of central excise officer. Rule 4 Duty payable on removal. (Molasses) Every person who produce or manufacture any excisable goods, or who store such goods in a warehouse, shall pay the duty livable on such goods in the manner provided in the rule 8 under any law, and no excisable goods, on which any duty is payable, shall be removed without stipend of duty from any place, where they are produce or manufactured, or from a warehouse, unless otherwise provided. Rule 5 Date for determination of duty and tariff valuation.If any excisable are used within the factory, the date of removable of such shall mean the date on which the goods are issued for such use. Rule 6 Assessment of duty. The assessee shall himself assess the duty payable on any excisable goods. Rule 7 Provisional assessment. The subordinate Commissioner of central excise or the deputy commissioner of central excise, as may be required for utmostizing the assessment, the is available, but within a period not exceeding six months from the date of the communication of the order issued under sub rule (1). Rule 8 Manner of payment. The duty on the goods removed from the factory or the warehouse during a month shall be paid. Rule 9-Registration.Any person who produces, manufacture, carries on trade, holds privet store-room or warehouse or otherwise uses excisable goods, shall get registered. Rule 10-Daily stock account. All such records shall be preserved for a period of five days Immediately after the financial year to which such records pertain. Rule 11-Goods to be removed on invoice. No excisable goods shall be removed from a factory or a warehouse except under an invoice singed by the owner of the factory or his authorized agent and in the case of cigarettes, each such invoice shall also be countersigned by the inspector of central or the superintendent of central excise before the cigarettes are removed from the factory. Rule 12- go down to filingProvided that an assesses manufacturing pan mas ala failing under tariff item 21 06 90 20 or pan masala containing tobacco failing under tariff item 24 09 99 90, shall also file, along with the lessen ,for the month which the said return relates, a statement summarizing Rule 13 Export without payment of duty. Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacture or any other premises, as may be approved by the commissioner. Any material may be removed without payment of duty from a factory of the producer or the any other premises, for use in the manufacture or processing of the goods which are exported, as may be approved by the commissioner. The export under sub rule (1) or sub rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board. Rule 14 Warehousing provision. The central government may be notification, extend the facility of removal of any excisable goods from the factory of production to a warehous es to another warehouses without of payment duty. The facility under sub-rule (1) shall be available subject to such condition, including penalty and interest, point of accumulation with regard to the period for which the goods may remain in the warehouse and safeguard and procedure including in the related to the dispatch, movement, receipt, accountable and disposal of such goods may be specified by the Board. 3. 1. 5 Cenvat credit rule 2004. (rule 16) Dated 10/9/2004 amended. Government appointed Dr. Vijay Kelkar for recommending tax reforms and as part of the report. Union reckon 2003-2004 clearly recommendation of Kelkar committee have been accepted.A new rule 12 A was inserted vide notification no 19/2006, dated 30/09/2006. which deals with the procedure and facilities for large tax payer, particularly with reference to the following aspects. 1) Removal of input or heavy(p) goods by a large tax payer through a transfer challan/invoice. 2) Transfer of cenvat available with one of the units of the large taxpayer to his other registered premises through a transfer challan. Cenvat credit rule deals with as follows goods, Rules 1 - Capital goods All goods failing under chapter 82,84,85,90 heading no 68. 02. Pollution control equipment. Component, spares and accessories of the goods. Specified (1) (2) above. Moulds and dies, jigs and fixtures. Refractory and material. Tubes and pipes and fitting. repositing tank. Note-office equipment and appliance in an industry and hence credit cannot be valid. Rules 2 - stimulant drugs All goods and raw material Except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol and motor vehicles, used for providing any output service. Rule 3 A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit. The duty of excise of specified in the first schedule to the Excise Tariff Act, livable under the excise act. The duty of excise specifie d in the second schedule to the Excise Tariff Act. The education cess on excisable goods under section 91. Rule-4 Condition for allowing CENVAT credit. The cenvat credit in discover of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. Rule 5 Refund of CENVAT credit to units in specified areas. For the purposes of this rule, duty means the duties specified in the sub rule (1) of rule 3 of these rules. Rule 6 Obligation of manufacturer of dutiable and exempted goods and provider of taxable and exempted services. Rule 7 Distribution of credit on inputs by the office or any other premise of output service provider.A provider of output services shall be allowed to take credit on inputs and capital goods received on the basis of an invoice or a bill or a bill a challan issued by an office or premises of the said provider of output service, which receives invoice, issued in terms of the prov ision of the central excise rules, 2002, towards the purchase of inputs and capital goods. Rule 8 Storage of inputs outside the factory of the manufacturing. Rule 9 registers and accounts. (1) An invoice. (2) A supplementary invoice. (3) A bill of entry. (4) A certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post office. Rule -10 Transfer of cenvat credit. Rule 11Special dispensation in respect of inputs manufactured in factories dictated in specified areas of North East region, Kutch district of Gujarat, state of Jammu and Kashmir and state of Sikkim. Rule 12 Power of central government to notify goods for deemed cenvat credit. Rule 13 Recovery of cenvat credit wrongly taken or erroneously refunded. Where the cenvat credit has been taken or utilize wrongly or has been erroneously refunded, the equal along with interest shall be recovered from the manufacturer or the provider of the output service and the provision of section 11A B of the excise act or section 73 and 75 of the finance act. Rule 14 Supplementary provision.Any notification, circular, instruction standing order trade notice or other order trade issued under the Cenvat Credit Rule 2002, by the Central Government, the central board of excise and customs, the chief commissioner of central excise, and in fore of the commencement of these rules, shall, to the extent it is relevant and consistent with these rules, be deemed to be valid and issued under the corresponding provision of these rules. 6. Registration procedure of Central Excise As per section 6 of CEA 1944, Registration is required to be obtained by (a) every manufacturer or producer of excisable goods that is goods specified in first and second schedule to central excise tariff act b(b) wholesale purchase or sale or storage of any specified goods included in first or second schedule of central excise tariff act.As per rule 9 of central excise rules, every person who produces, manufacture rs, carries on trade, holds privet store room or warehouses or other wise uses excisable goods shall get registered. The rule also otherwise Board to issue notification (a) specifying conditions and procedures for registration and (b) grating exemption to person or class of person from provisions registration. Registration is compulsory as both section 6 of CEA and rule 9 (1) use the world shall. It has been clarified that registration granted in earlier old rule 174 will be valued under new rules. 1. Application for registration- Before subdivision production of excisable goods or dealership for the purpose of issuing invoice to pass Cenvat credit, registration should be obtained.The Application Forms specified for this purpose are given in Annexure (Form A1 for all persons except certain textile processors/cheroot manufacturers). Separate Forms A2 is incontrovertible for registration of Power loom Weavers/Hand processors/ dealers of yarns and fabrics and manufacturers of readym ade garments. Form A3 is the application for registration specified for manufacturers of hand rolled cheroots tobacco falling under sub heading 2402. 00 of Central Excise Tariff. The application should be submitted in duplicate to the jurisdictional Deputy/ Asst. Commissioner of Central Excise. An attested copy of permanent Account Number (PAN) allotted by Income Tax Department should be enclosed with the application.Under the New Central Excise Registration Procedure for Power loom Weavers/Hand processors/ dealers of yarns and fabrics and manufacturers of readymade garments, the C. B. E. and C. through Circular No. 708/24/2003- CX, dated 23-4-20032003(153) E. L. T(T63), asked departmental officers to issue registrations even if PAN is not available. 2. Registrations Certificate- The Registrations Certificate in prescribed format Form RC-Annexure-2 will be issued within seven days. Normally, RC can be obtained across the table on the date of application itself. Verification of the premises will be made later. 3. Permanent nature of RC- Registrations Certificate, once issued, is permanent except when it is suspended or revoked. RC is not required to be renewed. 4. No fee for Registration-Registrations Certificate is issued free of charge and there is no fee prescribed for the same. 5. Same form for intimation of changes- The same application form is to be used for intimating any change in the information furnished originally at the time of applying for Registrations Certificate. Manufacture of new or additional products need not be intimated. 6. Transfer of Business- Excise registration is premises-specific. But it is non-transferable and hence, when the business is transferred to another person by way of sale or lease, the taking over the business (transferee) should take fresh registration in this name. 7. Change in the Constitution-If the entity holding Central Excise Registration is a firm or company or association of persons, any change in the constituti ons should be intimated to the concerned Central Excise Officer within 30 days. 8. De- Registration- If the business is not carried, Registrations Certificate should be surrendered to the superintendent of Central Excise. A declaration specified for this purpose Annexure-3 should be given while surrendering RC. 9. Quoting RC Number- The PAN- based Excise registration number is required to be printed on top of all Central Excise invoices, duty challans, PLA & other Forms /documents. Textile units coming into Excise fold for the first time can clear their goods and pay duty pending grand of registration. 10. Revocation or suspension of registration-For contravention of provisions of Central Excise Act, 1944/ Central Excise Rules, 2002 and other specified offences, RC can be suspended or revoked by the deputy/Assistant Commissioner. As there are separate penal provisions to take care of various infractions, this is seldom resorted to. 3. 1. 7 Analysis and detail of Excise Return Form Excise Return (E. R. -1) form - Excise Return (E. R. -1) form is the most important document of excise return. Rule 12 of the Central Excise Rules, 2002 and rule 9(7) of CENVAT Rules, 2004. Each E. R. 1 form have two copies one is original and other is duplicate this document use for return of excisable goods and availment of cenvat credit for the month.Includes expand of the manufacture, clearance and duty payable also detail of goods item code, registration number, name of the company, address, quantity manufactured, and quantity cleared assessable value etc. E. R. 1 form has details about basic excise duty 14%, education cess 2% and secondary and higher education cess. Attached all lucubrate value, item code number, description and also detail of cenvat credit availment and utilized. E. R. 1 form has details about cenvat input goods, cenvat capital goods, and cenvat service tax. The following points are include in cenvat credit availment and utilized. Credit on manufacture inv oice. Credit taken on Dealers invoices. Credit taken on capital goods. Credit taken on input services. Credit taken on imported capital goods. Credits taken from inter unit transfer of credit by a large taxpayer. E. R. 1 form include Self assessment memorandum, acknowledgment and lastly authorized signature and name. 3. 1. 8 CENVAT Credit Process- (1) Cenvat credit is allowed to offset duty liability on final product services. Hence, as per rule, Cenvat credit is not allowed on quantity of inputs and input service used exclusively in the manufacturer of exempted goods/ services. If cenvat credit is availed on inputs and input services used in the manufacture or rendering of both dutiable and exempted goods or services, 10% of total price (excluding sales tax and other taxes if any paid) shall be paid.The output service provider shall utilize credit only credit only to the extent of an amount not exceeding 20% of the amount of service tax payable or taxable output service. Now su b-rule (3A) in Rule 6 Vide Notification No. 10/2008-C. E. (N. T. ), dated 1-3-2008. (w. e. f. 1-4-2008) provides for reversal of credit imputable to the input and input services used in the manufacture of exempted goods as per the prescribed in the said rule. (2) The condition of 10% payment is not applicable if separate accounts of receipt, consumption and inventory of such inputs or input service are maintained cenvat credit is taken on that quantity of inputs and input services used in the manufacture of dutiable goods/ taxable service only.In respect of certain specified services, such restriction doses not operate. Thus credit is allowed on the service tax pay without the requirement of maintaining separate accounts to consulting engineer, architect, and interior decorator, management consultant, real estate agent, commissioning and instillation service, technical inspection and certification service, commercial or industrial construction service security, security agency, sci entific or technical consultancy, banking and financial services, life insurance services, technical testing and analysis service, maintenance or repair service and intellectual property service, if these or not used exclusively for providing exempted output services.In the case of general insurance service, when both taxable and exempted services are provided, an optional scheme, utilize Cenvat credit attributable to inputs/ input services used in providing taxable services, has been provided. (3) For manufactured of certain specified exempted goods manufacturer shall pay an amount equivalent to Cenvat credit attributable to inputs and input services used in or in relation to manufacture of such final products. These products are A Goods falling within heading No. 2207 of the First Schedule to the Tariff Act (Ethyl alcohol and other spirits, denatured, of any strength) B Low sulphur Heavy Stock (LSHS) used in the generation of electricity C Naphtha (RN) used in the manufacture of fertilizer D -. Newsprint, in rolls and sheets, falling within heading No 48. 1 of Central excise tariff E Final products failing within chapters 50 to 63 Central excise tariff F Naphtha (RN) furnace oil used for generation of electricity G Goods supplied to defense projects or to the Ministry of Defense for official purposes, under any of the specified notifications H Liquefied Petroleum Gases (LPG) falling within item 27111200, 2711300 and 27111900 of the said First Schedule I Kerosene for ultimate sale through Public Distribution System. If the above producer is not followed the assessee will be liable not only for recovery under Rule 14 of Cenvat Credit Rule, 2004, but also for interest penalty. (4) Amount of 8% paid (now 10% under Rule 6) while clearing non-dutiable goods and realized from customers was held as not recoverable under section 11D of Central Excise Act, 1944 Unison Metals Ltd. V. commissioner, 2006 (204) E. L. T. 323(Tri. -LB).But if the amount was collec ted in respect of dutiable goods, the same Larger Bench judgment says, real identity of the amount collected is not relevant for section 11D whether the collection represented duty of excise alone is relevant. (5) As per new condition (d) in Rule 6(3), the output service provider in the case of general insurance service has to intimate the option in writing to utilize Cenvat attributable to inputs and input services in providing taxable output services to the throw off Superintendent, giving prescribed details. The option once exercised cannot be withdrawn during the remaining part of the financial year. (6) Credit is not admissible on capital goods used exclusively in manufacture of exempted goods/rendering of exempted services. 7) Under Rule 6 (3), no distinction is to be made between intended final product and unintended emergency of by product 2007 (208) E. L. T. 25(Tri. -LB) Rallies India Ltd. v. CCE. (8) The substantive provisions of Rule 6 as contain in sub-rule (1),(2) a nd (3) shall not apply for exempted goods cleared both to - ? SEZ Unit, ? 100% EOU, ? EHTP,STP unit, ? United Nations or an International Organization for their official use or supplied to projects listed in Notification No. 108/95 C. E. , or ? For export under bond under Rule 19 of the Central Excise Rules, 2002. C. B. E. & C. circular No. 785/18/2004 CX. , dated 17-5-2004 2004 (167) E. L. T. T35 ?Gold or Silver arising in the course of manufacture of copper or zinc by smelting, or, All goods which are exempt from the basic duties of Customs and the additional duty (C. V. D. ) when imported into India and supplied against International war-ridden bidding in terms of Notification No. 6/2006 C. E. 2. KEY ANALYSIS & DATA PRESENTATION 3. 2. 1 EXCISE DATA OF THE COMPANY - financial highlight of the period 1st April 2004 to 31st March 2008 A. Value of clearance goods. S. R. Particulars 2004 2005 2005 2006 2006 2007 2007 2008 1 Domestic clearance 774200060 1001839000 10245353 35. 87 761355812. 0 2 Scrap 2990434 4460621 4406276 3947935 3 Export clearance 11270 2740620 5150444 1958831 4 Other 26581926 29447903 8895151. 08 00. 00 5 arrive clearance 803783690 103783690 1042987207. 15 767262578. 50 B. Central excise duty. S. R. Particulars 2004 2005 2005 2006 2006 2007 2007 2008 1 Payment in PLA 48740016 53681491 41367098 26186202 2 Payment through cenvat credit 90119634 112750237 169196919 100193615 3 come 138859650 166431728 210564017 126379817 C. Cenvat credit taken. S.R Particulars 2004 2005 2005 2006 2006 2007 2007 2008 1 On capital goods 4958440 4773122 8147200 7764147 2 On input goods 87752967 109226355 153488966 86673644 3 On input services 165307 311808 4044501 3008152 4 Total 91776714 114311285 165680667 97445943 Passenger cars in India- Share of Business The following chart shows market share of Gabriel India ltd. Conclusion- The above pie chart shows Gabriel is the enormous producer in the India which produces automotive components. Gabriel covered about 63%production and other companies covered only 37%.It is indicating Gabriel very important company for the Indian automobile sector. Central excise paid by Gabriel (Payment in PLA, payment through cenvat credit) The following chart shows payment through personal volume account and cenvat credit. Conclusion- The above chart shows central excise payment through personal ledger account and cenvat credit. Cenvat credit is the most important fragment of excise. As per above chart company paid continuously excise from personal ledger account and continuously growth in payment of duty. Total excise payment of Gabriel (from 2001 to 2008) The following pie chart shows excise payment of Gabriel India ltd. ll payment shows in parentage from 2001 02 to 2007 08 pic Conclusion - The above chart shows every year increase the total value of excise clearance, that means Gabriel h ave incessantly growth and also paid the duty regularly. Cenvat credit taken - The following bar graph shows cenvat credit taken by Gabriel India ltd. The following value shows Capital goods, Input goods and Input Services. pic Conclusion - The above hart shows value of Capital goods, Input goods and Input Services in graphically. As per above chart input goods is one most important goods for cenvat credit and large commitment for cenvat credit. Capital goods and input services covered very small area of cenvat credit. See rule 12 of the Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004 Large Taxpayer unit opted for (Name of City) Name of the assessee 29-Mile pit Pune Nasik Highway Village Kuruli, Pune-410501 3.Details of the manufacture, clearance and duty payable 1 Motor Vehicle parts & Accessories Shock 8708. 00 14 % Absorber & Struts / Kits/Tube - 2 Tools & Dies 8207. 00 14 % 3 Waste & Scrap of St eel 7204. 90 14 % 2. List of the principal inputs and capital goods used by the assessee.A) Inputs - 1) MS Steel Tubes 2) Bright stymy 3) Sintered parts. B) Capital Goods As per Annex- G. 4. Brief details of the revenue for the list three years in the Performa given below. Year. Total duty paid Total duty paid through CENVAAT Total duty PLA Inputs Cap. Goods payment (In Rs. ) (In Rs. ) (In Rs. Inputs /Cap. Goods 2002-2003 28871497 42919868 / 3224062 75015427 2003-2004 39091938 61721263 / 104876428 4063257 2004-2005 48740016 86010192 / 3369064 138119272 C. SUMMARY OF AUDIT RESULTS Date of preparation 22. 09. 2002 W/P No_____________ Provide an outline of all objections , which involve short/non levy/collection of Duty, amount (say under Sec. 1D), irregular availment / utilization of credit, Irregular payment of refund and non -payment of interest due. Details of objection Of technical /procedural in nature without involving revenue / credit / int erest /amounts should also be mentioned . Indicate whether the assessee has agreed to the objection and if so , has made spot payment (if so details thereof). D. PRELIMINARY OR DISK REVIEW Date of preparationW/P No_____________ 1. Give reasons for selection of the unit for audit this time (as informed by Planning Cell) The Company has paid Central Excise Duty between 1 to 2 crores through PLA for the last three years therefore consort to the CBEC letter F.No. 598/35/2001-CX DT. 09. 11. 2001, the company has been selected for EA-2000 Audit, under new standard audit programmer 2. The auditor should check whether the Assessee Master File (refer to in Annexure A and B of New SAP) is available in IAD and whether the same is complete. If not the auditor should complete the same as for as possible from the information available in the office. Go through the information available in Assessee Master File. Identify and mention (with justifications), the areas or issues those merit verificati on during the conduct of audit (refer Para 3. 4. 2 of New SAP) No Assessee Master File has been maintained in IAD.However, now it is being prepared. (i) Obtain and study other documents illustrated in para 3. 4. 2 and Annexure G of New SAP and conduct examination as illustrated in Annexure D of New SAP. List Out the documents studied. 1) Balance Sheet 2) Clearances for last three years 3) Classification list 4) Modvat Declaration (ii) Identify and mention (with justifications), the areas or issues those merit Verification during the conduct of audit (refer para 3. 4. 2 of New SAP). In the offset sheet for the year 2003-04 it is observe that the company has shown Other income Rs. 50,163,700/- the detail of the same are required to be verified (See Annexure A) 3.Work out sum of the important financial ratios as mentioned in para 3. 4. 3 and Annexure C of New SAP. course credit the important indicators which require detailed Verification during the conduct of audit. From the balance sheet for the year 2000-01 & 2001-02 it is observed that the company have not taken any term loan from bank but during the year 1996-97 the company has taken term loan from ICICI, SBI Patiyala, Deutche bank for installation an of plant as well as purchase of assets. Further the company has not taken major advances from their customers. 4. honorable mention charges in the law and rates of duty pertaining to the products manufactured and inputs since previous audit.There is no change in rates of duty for products manufactured and inputs since last audit. 5. Mention details of Anti-evasion cases booked in recent past or are in progress and Past audit objections, which have not been settled so far by way of assessee acceptance, Adjudication, appeals etc. No anti-evasion cases booked in recent or past, Audit objections are pending related to service tax on Tech. know how and clearance to Sister Unit, Non payment of interest on rate escalation charges 6. Observation of the Auditor on any other issue appear during Desk Review. E. GATHERING AND DOCUMENTIING SYSTEMS INFORMATION INTERVIEWS Date of preparation 16. 09. 2 to 18. 09. 02W/P No_____________ Person (s) Interviewed, their designation and dates of interview. Person Designation Date of interview Mr. Sanjay Agrawal Sr. Manager, Finance Mr. B. Rao Sr. Manager Production Whether the assessees as submitted list of all documents maintained in respect of items mentioned under Para 3. 4. 7 of New SAP. Yes the assessee has submitted the list of all documents i. e.Trial balance, Balance Sheet, profit & loss account, Sales tax returns, Income tax returns, Purchase & Sales ledger Give the gist of interviews especially in respect of i) related ventures , business with these ventures and annual volume of such Transactions, ii) relationships with the unit and its owners/shareholders , iii) the head office /registered office of the unit , location of its operations and location of its accounting records Head Office/Facto ry Kuruli, Pune- Nasik Highway, Tal -Khed, Dist-Pune. iv) whether Company is an ancillary unit or independent unit of productions It is an independent Unit. v) Any organizational or systems changes that has occurred since last audit CENVAT TO PLA RATIO (in 000) Year PLA CENVAT balance 2003-04 39092 65785 3763 2004-05 4874 89379 3566 Excise Duty to Turnover Ratio (in 000) Year Excise duty Turnover Ratio 2003-04 104877 % 2004-05 138119 % AUDIT PLAN (Please see para 3,4,22 to 3,4,24 and Annexure J of NEW SAP) Date of preparation 14. 01. 2006 W/P No_____________ Audit Plan approved by___________ ) The Audit Plan must be based on the issues identified in the previous stops as to be verified during the conduct of audit and must be specific in the following format(also given in Annexure J of New SAP) Srno Subject No Specific issue Source Document Field Document Coverage Period Selection Verification Criteria Paper No 1 Capital goods Credit availed on 1. Invoice 1)purchas e registerDecember, Company 1 capital goods & / 2001. Availed installation 2. RT 12 order Credit in Capital goods of 3. Balnce 2) Asset Rs. lakhs for sheet Register, the month of Dec. 2001. 4. Delivery 3)Installatn Challan certificate 5.Cenvat A/c 4) accession Register. register 5) thin out slip 2 Credit on inputCredit availed on 1). Export 1).Purchase November, 2001. Company has 2 inputs of Invoices Register, availed CENVAT utilization 2). RT 12 2) Purchase Credit of 3). Balance order, Rs. 62 lakhs sheet 3) Gate On input for the 4).CENVAT A/c register, month of Nov. register 4). Issue slip 2001 and March 5) Stock 2002 statement. 3 Export Export under bond 1). RT 12 1). Purchase order,August, 2001, Company has 3 / rebate 2). ARE I 2)..Shipping exported 3) Invoice bill excisable product 4). UT1. 3).. Delivery under UT 5) RG1 challan amounting to Rs, 4). Packing slip, 30012993 5).Proof of export, 6) Sales register. 4 Waste and scrapClearance of steel1). RT 12 1). Balance sheet. March 2002 Company has 4 of steel scrap 2). Invoice, 2). Sales register, cleared maximum 3). Delivery 3).. Tender copy, steel scrap in challan, 4).Weight March 2002 4). RG1 slip, 5) Prodn. Clearance 5) Gate register Statement for 2001-02 5 Consulting Expenditure on 1). Agreement 1).RBI Permission 1997-98 1997-98 onwards 5 Engineer technical know-how2). Balance 2). Party forwards to August 2002 i. e. Sheet Ledger, Consulting 3) Payment Engineer particular EXECUTIVE SUMMARY The project titled as STUTY OF EXCISE DUTY PAYMENT BY GABRIEL INDIA LTD Was done at Gabriel India Ltd Pune.Indirect tax is the one of the most enormous source of fund collection of the Indian government which aids to development expenses and oth er aspects. Central excise is one aspects of fund/revenue collection. Selection of the topic is one of the important aspects of our project. As it decided the course of action, to be followed. The topic selected should be such that it helps in understanding the excise concept clearly, as was given the topic by the company itself. The project is based on the Total excise paid by company also its registration procedure, cenvat credit taken, E. R. 1 form and various rules. The objectives of this project was 1) To study procedure of central excise registration. 2) To study E. R. 1 form of central excise. ) To study various rule of the central excise. 4) To study journey of Cenvat credit. 5) To study process of Cenvat credit taken. 6) To the study drawbacks of central excise. The central excise tax one of the most important aspects. Every manufact

Children and parents Essay

A new age slice is a man that a man that believes in equality and shares all household chores with is partner exactly and contributes equally as much as the women. This is contrasting from a house husband because this is a man who has had a complete role reversal and takes on the traditional role of a house wife and stays at home full time. We goatnot understand about role relationships across society because changes in role relationships have not occurred at the same pace or to the same extent through and through all sectors of society. Role relationships vary according to social class and ethnicity.Home based entertainment, for example DIY give spouses things in common which gives them a friendlier and to a greater extent harming relationship. Contraception has allowed couples to have children later and also it representation that a lot of couples choose to have smaller families or no children at all. This does not practice to some religions such as Catholics who do not beli eve in using contraception. Women can now plan when to start their families and to have children resulting in them cooking them around their careers. Feminism is an approach that fights for the equal rights of women.This is a large factor in the changing equality in the home because much women demand to be treat as their partners equal. It has lead to the rejection of the housewife role. There is an increase in male unemployment more men have become more involved in domestic tasks. Jane Wheelock (1990) conducted research into this topic and found that men undertook a lot more house impart and childcare while unemployed. One pile showed that mothers that also worked outside home had it worse because they suave spend more hours on housework a week then they do at their paying(a) place of work.On average these women spend 62 hours a week on house hold tasks were fathers who also worked only spent 23 hours on house work. Another survey shows that some traditional gender role are s till being passed down to the younger generations( 1992-93) such as girls still taking more of a part in cooking, cleaning and child care but boys are doing more things for themselves like cleaning their own rooms, making beds and washing their own clothes. sometimes sociologists say that social class and ethnicity change role relationships.It is suggested that working class families are more male dominated (patriarchal). leaven proves that middle class conjugal relationships are more equal than working class ones but it is also said that working class fathers are more involved in childcare. It is believed that Asian families are normally based on unfair patriarchal relationships. Westwood and Bhachu (1988) challenge this idea arguing that images of the Asian family are usually based on prejudice and prejudgement.They point out that Asian families are in fact British families and are a strong source of confrontation against the racism of British society. In reality there are ethni c differences between Asian people in Britain according to religion and social class, which makes it disenfranchised to generalise about the Asian family. Henriques and Slaugher talk about the patriarchal relationships between men and women. This means that the relationship is male dominated. They talk about the two different segregated roles.Relationships between children and parents have changed over time but it has always varied between working, middle and upper class families. Throughout the nineteenth hundred life chances varied a lot for different classes for children. A paid employee such as a nanny would much look after higher-class children. This would ofttimes separate their children from their parents and so it would be harder for them to develop a strong bond. Working class children on the other hand, especially boys would often have to start work very young.There was a wider range of jobs for boys were available but girls would often have to work in cotton factories. The hours would be long and the pay and conditions would often be unfair. Poverty prevented parents turn oning their children to school and sometimes they would only send their boys but keep the girls at home to teach them how to be a true housewife. Mothers would often have a close relationship with her daughter. People used to have children so they could send them out to work to earn money for the family.Sometimes parents thought that education just blocked this. Another reason why people used to have children was so they had someone to take care of them in old age. Factors that changed these relationships included the process of the welfare state, which meant people no longer needed children to look after them in old age. Parents could no longer send children out to work at such a young age because of protective legislation, this meant that law including factory and mine acts stopped it.There was a growth of the meaning of childhood and they remained children for longer becau se of the state of education in 1870 meant you had to attend school. Children were given more attention by parents, media and toys invented a new childhood and children and parents spent more time to removeher. Today the relationship is usually warmer and more caring than in the past. Children are seen as more important and taken a lot more seriously.There have been changing attitudes towards discipline and laws against hitting children in Scotland. It is now seen as wrong to hurt a child, if they do organisations (social services) get involved. There is more of an emphasis on freedom and childrens rights. Relationships are more children centred and because family sizes are smaller children get more attention. In 1976 a law was passed to say that the minimum age of leaving school was 16 and though a child can work before then the hours and law restricts times.This means that children are financially dependent on their families for long periods of time especially if they go on to fur ther education. Children are fully dependent on their parents and this can sometimes bring stress and tension to the family. Not all relationships between child and parents have improved as sadly cruelty to children is still widespread and the National Society for the Prevention of Cruelty to Children (NSPCC) estimate that around 600 children are intentionally harmed by their parents each year.

Themes in “Night” by Elie Wiesel

THemes 1. ) Mans inhu cosmosity to man Removal of human looks that defined who they are * Same uniform * Cut hair to mop up individuality. * In a few seconds we had ceased to be men 37 * I became A-7713. From then on, I had no other name42 The harshness of the camping quickly transformed them into selfish indifferent great deal * I had not even blinked, only yesterday I would have dug my nails into the criminals digit 39 * youre killing your fatherhundred and one * The old man mumbled something, groaned and died. Nobody cared 101 * I shall never forgive myself.Nor shall I forgive the human race for having pushed me against the wall, for having off-key me into a stranger, for having awakened in me the basest, most primitive instincts. Xii * In this place, it is every man for himself, and you can not think of others. Not even your father. In this place there is no such thing as a father, brother, friend. Each of us lives and dies al oneness. * All of a sudden, this pleasant and intelligent young man had changed. His eyes were shining with greed The inhumane treatment of Jews He looked at us like a pack of leprous dogs clinging to action 38 * If one of us stopped for a second, a quick shot eliminated the filthy dog 85 * Two cauldrons of hot, steaming soup had been left-hand(a) untended tyrannical temptation 59 * Hunger was tormenting us we had not eaten for nigh six days 114 * We had been 100 or so in this wagon. Twelve of us left it 103 * The removal of the Jews rights were the first sign of discrimination 2. ) Faith and Loss Loss of human life and integrity * Those whose numbers had been noted were standing apart, discard by the whole world. 72 Faith in immortal and themselves made them stronger * if only he could of kept his faith in God and considered this suffering as a divine test, he would not have been swept away by selection * Have faith in life by unprompted out despair you will move away from death 41 * a prayer to this God in whom I no l onger believed. Oh God master of the universe, give me the strength never to do what Rabbi Eliahus son has done. * we mustnt give up hope, even instantly as the sword hangs oer our heads. Loss of faith in God made them weak Where is God hanging here from the gallows 65 * My eyes had opened and I was only if, terribly alone in a world without God, without man. Without love or mercy. I was nothing but ashes now 68 * But as soon as he felt the first chinks in his faith, he lost all incentive to fight and opened the door to death 77 * I have more(prenominal) faith in Hitler than anybody else. He alone has kept his promises, all his promises to the Jewish people. 81 * I suffer hell in my soul and in my flesh how can anybody believe in this God of mercy 3. ) Kindness in adversity Helping each other out in times of deal Elies father made sure Elie didnt gleam asleep forever in the snow despite his exhaustion. Pg 88 * The French girl risked her life by saying to Elie in almost perf ect German, dont cry. Keep your anger, your hate, for another day, for later. The day will come but not now wait. Clench your teeth and wait * Elie even gave his dying father extra ration out outs, despite being told to stop giving your ration of bread and soup in addition your old father in fact you should be getting his rations. * Working through the struggles together see father son relationships Elie and father * No.Youre xviii Not fifty. Youre forty. Dou you hear? Eighteen and forty. 30 4. ) Father/son relationship * Elie and his father * Elies father made sure Elie didnt fall asleep forever in the snow despite his exhaustion. Pg 88 * my fathers presence was the only thing that stopped me 87 * I had no right to let myself die. What would he do without me? I was his sole support. * Elie even gave his dying father extra rations, despite being told to stop giving your ration of bread and soup too your old father in fact you should be getting his rations. * Rabbi Eliahu and h is son side by side they had endured the suffering , the blows they had waited for their ration of bread and they had prayed pg 91 * he had felt his father growing weaker and, believing the end was near, had thought by this separation to free himself of a burden that could disparage his own chance for survival. 91 * The man on the train and his son * Youre killing your father I have bread for you too for you to 101 5. ) Conscience/remorse/indifference Indifference * Since my fathers death, nothing mattered to me anymore 113 * The old man mumbled something, groaned and died.Nobody cared 101 * we no longer feared death 60 * I was no longer arguing with him but death itself, with death that he had already chosen 105 Manipulated conscience/Remorse * deep deep down me, if I could have searched the recesses of my feeble conscience, I might have found something like Free at last * I shall never forgive myself. Nor shall I forgive the world for having pushed me against the wall, for havin g turned me into a stranger, for having awakened in me the basest, most primitive instincts. Xii * I gave him what was left of my soup.But my heart was heavy, I was aware I was doing it grudgingly 107 6. ) Survival and death Surviving by escaping reality * All I had to do was close my eyes to see a whole world pass before me, to dream of another life 87 * He was forever praying or meditating to some Talmudic question. For him it was an escape from reality, from feeling the blows 86 Stars = Jews Conflagration = the war, demolition The idea of death * A place to rest without suffering Surviving to rebel against God/Germans * Something inside me rebelled against that death 88 * We had transcended everything death, fatigue, our natural needs.We were stronger than cold and hunger, stronger than the guns and the inclination to die, doomed and rootles, nothing but numbers, we were the only men on earth 87 * there was no longer any reason for me to fast. I no longer accepted gods silenc e. As I swallowed my ration of soup, I turned that act into a symbol of rebellion, of protest against him. Just issue through the motions and not losing hope * There were two of us my body and I 85 * Dont think, dont stop, run 86 * No one was praying for the night to pass quickly. Night was an escape from reality, a time of rest. The stars were but sparks of the immense conflagration that was consuming us. The night was not nearly as bad as the day, only sparks of the war The Jews were just a part of the war * Were this conflagration to be extinguished one day, nothing would be left in the sky but extinct stars and unseeing eyes. What would happen if the war is finished?. Unseeing eyes =The holocaust may be forgotten, people choose to not see the light of God (loss of faith) Gods light (stars) will be destroyed God has turned his back on the people nonextant stars = people losing faith in the light of God

Decline of Han and Gupta Dynasty

Matthew Vinas Chapter 510/9/12 The Han dynasty and Gupta India were both large strengthful empire who conquered most if not solely their surrounding neighbors. They left a impression on the surrounding area and its history. Regardless of this influence they could not avoid the looming end that was coming. Like all large civilizations of its time both Gupta Indias and the Hans golden age had to end. There are many reasons for this the largest ones being corrupt or weak government, foreign invasions, and internal rebellion. Gupta India was a highly advance culture containing advance mathematics, astronomy, and city planning.But none of these advancements could save them from the decline and eventual fall of their civilization vexd by weak government. Following the stopping point of Skanda Gupta in 467 CE rebellion and civil war began to tear the empire apart causing a time of unsteady rule. The constant rebellion caused the governments power in society to decline to . Due to the de cline of government, many necessary part of society had to be ignored in an effort to fix the sure problems that were being faced. This neglect allowed for the military to decline resulting in the increasing success of the Huns invasions.These invasions took a heavy toll on the government of Gupta, more specifically its rulers causing them to lose more and more power. This lack of sturdy rule allowed the people of Gupta to rebel against its government and its government officials which lead to the invasions of Gupta. Aside from the weakened monarchy, the very personalities of the by and by Gupta Kings contributed to the ultimate fall of this dynasty. Similar to Gupta the decline of the Han dynasty can be sum up to three points corrupt and incompetent government and rebellion. isrt of all the governmet of Han was corrupt. Toward the end of Wudis reign in 156 BCE, violence erupted between the empress and Wudis concubine over the heir to the throne. Eventually, a compromise ruler was chosen, but the decline of the Han Dynasty had already begun. after emperors were incompetent, and their reigns were marked by corruption, and a lust for immortality. This obsession and corrustion was the main reasons for the constant invasion attempts. The wars and large armies put an enormous burden on the economy.The lack of currency, trade, and lifelike disasters created an uneasy feeling between the Han nobles and their peasants. The main reason of this is overdue to massive food shortages caused by the massive overpopulation. To conclude the decline of both civilization were the cause of many factors. Like all large civilizations of its time both Gupta and the Han dynasty had to come to an end. Though different in culture both the Gupta and Han dynasty declined and eventually fall due to its weakened government, constant foreign invaders, and its rebellions.

Abina and the Important Men

Abina and the Important Men BY ckc74426 Abina and the Important Men A Graphic History This graphic novel was a real provoke and unique take on history and on how its traditionally told. The story is based on a young African slave girl, named Abina Mansah, in the 19th century. Most of the events that occur in the book take place in West Africa and more specifically in the Gold Coast Colony. Its based on the real-life event of Abinas trial against Quamina Eddo, who was a powerful and wealthy man. She believed that she was wrongfully enslaved.She wanted her voice to be heard and decided that she would take this man to court. The only job with this was that he grew palm oil, which at the time was vital component of Britains growing industrial production. Therefore, bringing him to court was a big deal. They were walking a very fine line in doing so, barely in the same token they had to honor the new laws that they passed abolishing slavery. None the less, William Melton, the acting Judicial assessor, decided to give the girl a shot in court to prove Eddo guilty of wrongfully enslaving her.The account goes on to tell of the events that occurred in court. Abina tells her account of what had occurred and is questioned about her picture by Eddos attorney, her own attorney, and Melton. She states that she was left by her old master in the hands of Eddo, but that her old master was going to return for her later. While staying at Eddos plantation with his sister she was approached by his sister and was told that she was going to have to marry a man, Tando, against her will. She told them that she didnt like the man and wouldnt marry him.With this she was threatened and told that if she didnt marry him then she would be flogged. After she was told this she ran away and knew that she wanted her story to be heard. This is why she had come to Cape Coast to be free. In the end Quamina Eddo was found innocuous of enslaving Abina. She was very upset by this news and stat ed that all she wanted was to be heard. She wanted to go to the court so that she could say what needed to be said. She wanted them to know how her life was. In the second half of the book you can interpret the original transcripts that tell you xactly of what was said during the trial.You can also find a section on the historical context, a reading guide, and a classroom guide. Personally, I thoroughly enjoyed this graphic novel. It was a really creative fold on the usual context of how history is normally told I think that it kept me more interactive in the story and engaged. The main reason I enjoyed the book, along with many others Im sure, is the story being focused on an unlikely person in history. Abina was Just a normal girl in history. She as a slave girl who didnt have any fancy education, nor was she wealthy or powerful.Basically, she was kind of like you or me in the grand scheme of valet de chambre history. We dont hold any important role in history, yet we make up t he majority of volume in the history of our time. Its a wild social function to think about. It really makes you think about all of the history that was lost throughout the years Who knows what other occurrences happened that, due to lack of good documentation or preservation was lost. Whats even worse to consider is that throughout history there were people ho took it upon themselves to decide what was important and what was not.This is discuss is timely question of how people can so easily ignore what is right? For instance the men that were on the Jury and William Melton knew that Abina was most likely a slave. Even if she was labeled so, she was in time being forced to marry a man that she didnt want to. This leads me to my next question, was she really a slave? My answer to that is a yes I believe, but I still would like to hear what others opinions are. As a girl, I cant help but side with Abina on this matter.Not only were they attempting to force her to marry someone else , but they were essentially taking her freedom away to choose her own path in life. No one likes to be told what to do and I admire her termination and courage in trying to give a voice to those who couldnt speak up for themselves. All in all this was a great book and I am really happy that you introduced us to it It definitely made me consider all the voices that have gone unheard throughout history, but now I am left with only more questions about the history of our world and what it all means

Needs in Different Life Stages Essay

NEEDS OF THE DIFFERENT LIFE STAGESHuman of necessityNeeds lose of something that is required or desiredNeeds exist from birth to deathNeeds influence our conductNeeds have a priority statusMaslows hierarchy of needfullyMaslows hierarchy of needs( levels of need)Meeting NeedsMotivation to act when needs felt mother wit of satisfaction when needs metSense of frustration when needs not metSeveral needs can be felt at the akin timeDifferent needs can have different levels of intensityAltered physiologicNeedsHealth care workers need to be aware of how illness interferes with meeting physiological needs cognitive operation or laboratory testingAnxietyMedicationsLoss of vision or hearingAltered PhysiologicalNeeds (continued)Decreased sense of smell and tasteDeterioration of muscles and jointsChange in persons mannerWhat the health care worker can do to assist the patient with altered needs SummaryBe aware of own needs and patients needsMore streamlined and quality care can be provide d when know needs and understand motivations Better understanding of our behavior and that of othersSummaryRecognise that we are all different.Help them to help themselves and become more independent.Everyone has a woofTreat individuals with respect and dignity.Protect vulnerable individualsDifferent professionals are involved in care musket ball and informal care provisionSummaryOur five life arcdegrees are the early years, school age, puppyish people in transition (from school to adult life), adults of working age, and older people. For each life stage we have identified the outcomes that everyone would want for themselves at that stage in life.

Sugar

peag is a common name of substances that are white, soluble in water, fermentable and gener wholey sweet, consumeing carbon, oxygen and hydrogen in its composition, extracted from the juice or amylum of the roots and roots of many plants such as cabbagecane, sugar beet, carrot, maize, date, grape, wheat, and potatoes. Sugar has various types such as sucrose, lactose, maltose, laevulose, fructose, glucose, and starch. Sucrose from sugar beet and sugar cane is the sugar that used in daily life. forth from the sugar we take with fruits, vegetables and natural foods, added sugar is the main cause of many health problems. The main focuses of this bind will be the damages sugar causes to our physical and mental health along with the why and how to abandon sugar. Effects on Physical Health All forms of sugar such as corn syrup, honey, maple syrup affect the body somehow. The body cannot handle a very high amount of processed sugar.The base organs are severely damaged by the consump tion of this poor-quality sugar. Sugar alone is not a group of food itself. However, as expected, sugar is present in most foods by itself and does not contain any nutrients, proteins, fats and enzymes, and is the only empty calorie structure. There is no safe quantification of added sugar. Only natural sugar in fruits and vegetables is balanced with vitamins, fibers and enzymes, so the properties of fruits and vegetables slow down sugar digestion and help the body.However, added sugar does not bear any benefit. Sugar, the trigger of many chronic illnesses, is found in the abundance of packaged foods, all kinds of pastries and gratifying drinks. In particular, health problems that are caused by the loss of sugar are frequently encountered in pile who are constantly consuming intensively since childhood. Among the damages of sugar, the disorder of blood sugar balance comes first.Sugar consumption which causes excessive secretion of the insulin hormone that makes blood sugar balanc e, causes the blood sugar to fall once more(prenominal) due to such high insulin, which leads to many troubles. It is also known that this effect of sugar, which reduces the resistance of the body and makes all disease and disorders more open, is triggered by a long irreversible process.As the consumption of sugar increases, more fat accumulates in the tissues and these fat tissues, which gradually cover the internal organs, also prevent the functioning of the organs. As a result, there are serious consequences from heart and vascular diseases to fatty liver, cancer, obesity and dysfunction in the organs.