Sunday, October 13, 2019
Internet - Ethics of Online Medical Records Essays -- Exploratory Ess
The Ethics of Online Medical Records à à à à à Abstract:à This paper describes the ethical implications of developing a national online medical database.à Such a database would contain the lifetime health records of every U.S. resident by combining information from a variety of sources.à The advantages of such a system are many, but in the end, the question remains whether patients want to trade privacy for better healthcare. à A lonely ninety-year-old Chinese woman walks into a clinic.à Without any medical records, the physicians diagnose her with stroke, and she is immediately hospitalized.à Two days later, her son arrives at the hospital, apparently quite angry with the doctors.à He informs the physicians that her mother has been in this condition for many years, and should not be treated for stroke.à Unfortunately, the treatment has already started, and the son is billed $12,000 for two days of hospitalization.à This unfortunate incident was witnessed by Jennifer Danek, M.D. in a San Francisco hospital.à She concludes, "Had we gotten the correct history, we could have saved this woman a lot of unnecessary testing and not cost her son his whole life savings" [3].à à How ironic that in today's so-called Information Age, physicians have a shortage of accessible information on their own patients!à This lack of information on patients has not only handicapped physicians, but also jeopardized the lives of their patients.à In an attempt to fix this problem, some physicians have proposed the creation of a national database that contains the medical records of every American resident [4].à While the benefits of this system are many, opponents argue that patients' privacy may be compromised.à Worse, confidential pati... ...logy Revolution Brings New Ethical and Legal Risks." Psychiatric News (2000): 26 pars. 26 Jan. 2001. <http://www.psych.org/pnews/00-05-05/tech.html>. 2.à à à à à à à à Chapman, Audrey. Healthcare and Information Ethics. Kansas City: Sheed and Ward, 1997. 3.à à à à à à à à Danek, Jennifer, M.D., The Med School Survival Guide. New York: Three Rivers Press, 2000. 4.à à à à à à à à Davis, Michael. Computerizing Healthcare Information. Chicago: Probus Publishing Company, 1994. 5.à à à à à à à à Orentlicher, David and Barr, Bob. "Is a 'unique health identifier' for every American a good idea?"42 pars. 26 Jan 2001. <http:// www.findarticles.com/cf_0/m1571/n31_v1 4/21064144/ print.jhtml>. 6.à à à à à à à à Orentlicher, David. and Healy, Bernadine. "Point/Counterpoint: Should Americans' medical records include unique identifiers?" Physician's Weekly, Nov. 1998 Vol. XV: 43.
Saturday, October 12, 2019
Machinery Hall, Centennial Exposition 1876, Philadelphia Essays
Machinery Hall, Centennial Exposition 1876, Philadelphia The "International Exhibition of Arts, Manufactures, and Products of the Soil and Mine, in the city of Philadelphia" was opened on the 10th day of May in the year 1876. As it was more commonly known, the "Centennial Exposition" was America's first successful World's Fair. The fair celebrated the one hundred year anniversary of the Declaration of Independence and America's start as a sovereign nation. It was at the Centennial Fair that Americans were given a chance to display their knowledge and power in the growing industrialized world. Long gone were the days of single-structure exhibitions. The Philadelphia organizers peppered Fairmont Park with exhibition buildings and attractions, giving visitors much to look at. At the fair the United States sought to establish itself among the major countries of the world. The major buildings of the fair: Memorial Hall, the Main Building, Machinery Hall, Horticultural Hall, the Women's Pavilion and several national and state pavilions provided a suitable architectural framework for the exhibited materials. The most popular of these buildings was Machinery Hall, built to house the country's technological wonders of the past century (Snyder). Machinery Hall, "four times the space of St. Peter's" in Rome (Bruce, 150) covered an area of 558,440 square feet (including its annex). Fairmont Park was at the time the "largest and finest urban park in America" (Mass, 16). After selecting the site for the fair, the Centennial Commission held a competition for the design of the exhibition buildings offering awards to the top ten entries. The first prize was given to Collins & Autenrieth of Philadelphia whose design estimated construction ... ...usiasts to see what it was like to visit the fair first hand. Though these images are not always completely historically correct, they serve as an excellent tool for learning about the fairs. Bibliography Bruce, Edward C. The Century: Its Fruits and its Festival. Philadelphia: J. B. Lippincott & Co., 1877. Maass, John. The glorious enterprise: the Centennial Exhibition of 1876 and H. J. Schwarzmann, architect-in-chief / John Maass. New York. American Life Foundation. 1973. Snyder, Iris. (February 2000) "The Centennial Exposition, Philadelphia, 1876" University of Delaware, Special Collections Department http://www.lib.udel.edu/ud/spec/exhibits/fairs/cent.htm(25 February, 2001). Trout, Silas E. The Story of the Centennial of 1876. Lancaster, 1929. ARCH SPCEXP T825.B1T7 Westcott, Thompson. A Centennial Portfolio. Philadelphia, T. Hunter, 1876.
Friday, October 11, 2019
Aspects Of Contract Essay
Task: 1.1: Explain the importance of the essential elements required for the information of a valid contract? Offer A valid offer identifies the bargained-for exchange between the parties and creates a power of acceptance in the party to whom the offer is made. The communication by one party known as the offeror to the another party called the offeree b) Acceptance To constitute a contract, there must be an acceptance of the offer as noted above. Until the offer is accepted, both parties have not assented to the terms and, therefore, there is no mutual assent. Offeree in a manner invited or required by the offer. Whether an offer has been accepted is a question of fact. The effect of acceptance is to convert the offer into a binding contract. To form a contract it is necessary that there is a party capable of contracting and a party capable of being contracted with on the other side. In other words, to enter into a valid, legal agreement, the parties must have the capacity to do so. Consideration No contract will exist without sufficient consideration due to agreement with the other two party has agree with the term and condition as well. Mutual Assent There must be mutual assent or a meeting of the minds on all negotiated terms between the parties and on all the essential elements in terms of the contract to form a binding contract. Intention to create legal relation In some jurisdictions, the parties must also have a present intent to be bound by their agreements. It is not necessary that the assent of both parties be given at the same time. Also, it is not necessary that communication of the assent be simultaneous. Task 1.2: Discuss the impact of different types of contract? A bilateral contract is an agreement between at least two people or groups. A bilateral contract is enforceable from the get-go; both parties are bound the promise. For example, one person agrees to wash the otherââ¬â¢s car in return for having his/her lawn mowed. Acceptance of the offer must be communicated for an agreement to be established. A unilateral contract is one where a party promises to perform some action in return for a specific act by another party, although that other party is not promising to take any action. Acceptance may take effect through conduct and need not be communicated Task 1.3: Analyse terms in contracts with reference to their meaning and effect? Terms of contract set out duties of each party under that agreement. Generally, the terms of a contract may be either: Wholly oral, wholly written and partly oral and partly written. Terms are to be distinguished from statements made prior to the contract being made. Express terms When a contract is put down in writing, any statement appearing in that written agreement will usually be regarded as a term, and any prior oral statement that is not repeated in the written agreement will usually be regarded as a representation, due to the assumption Implied term These are terms that courts assume both parties would have intended to include in the contract had they thought about the issue. They are implied on a ââ¬Å"one-offâ⬠basis. Two overlapping tests have been trade used to ascertain partiesââ¬â¢ intention. Business efficacy test: terms must be implied to make contract work. There are terms which the law will require to be present in certain types of contracts (i.e. not just on ââ¬Å"one-offâ⬠basis and sometimes irrespective of the wishes of the parties). Task 2.1: Apply the elements of contract in given business scenarios? Offer can be seen from the case when Tamââ¬â¢s college offers admission to it student who under take s the vocational qualification. Acceptance can also be seen from the student when they agree to bound by the school regulations. Consideration is when the student promise to act in certain way. This is particularly important where the agreement involves a promise to act in a particular way in the future. Task 2.2: Apply the on terms in different contracts? Conditions These are the most important terms of contract. Serious consequences if breeched. Innocent party can treat contract as repudiated (and thus is freed from rendering further performance of contract) and can sue for damages. Description in contract of term as ââ¬Å"conditionâ⬠is not necessarily determinative of question whether term is condition. Courts tend to search for evidence that parties really intended term to be such. Task 2.3: Evaluate the effect of different terms in given contract? Conditions are so important that without them one or other of the parties would not enter into the contract. Consequently, to make a conditionà falsely, or to breach a condition, is viewed so seriously that the wronged party will be entitled to treat the contract as void, voidable or at least rescinded. Where the term is a warranty, the wronged party will only be able to seek monetary damages for any loss suffered. Task 3.1: Contract liability in tort with contractual liability? The non-breaching party has a duty to mitigate damages. If it does not do so, its damages will be reduced by the amount that might have been avoided by mitigation. In employment contracts, the employee is under a duty to use reasonable diligence to find a like position. Liquidated Damages A liquidated damages provision will be valid if (i) damages (ii) the amount agreed upon was a reasonable forecast of compensatory damages. If these requirements are met, the plaintiff will receive the liquidated damages amount even though no actual money damages have been suffered. If the liquidated damages amount is unreasonable, the courts will construe this as a penalty and will not enforce the provision. Task 3.2: Explain the nature of liability in negligence? The primary function of the Law of Torts is to provide remedies to claimants who have suffered harm, loss, or an infringement of rights. The harm includes physical injury to persons or property, damage to personsââ¬â¢ reputations or financial interests, and interference with personsââ¬â¢ use and enjoyment of their land. However, just suffering such a loss does not necessarily mean the law will provide a remedy; a claimant must show that the person committing the tort owed them a duty of care and that the tort caused the loss. Task 3.3: Explain how a business can be vicariously liable? The company is liable when the manager is under the control of the employer that the employer tell the employee how to the work and when to the work. the work that the employee does forms part of the general business of the organisation. There is a contract of service between the organisation and the employee. Daniels v Whetstone Entertainments Ltd [1962] A nightclub bouncer forcibly ejected Mr Daniels from the premises following a disturbance. Once outside, the bouncer assaulted him. Task 4.1: Apply the element of the tort of negligence and defences in different business situations? Negligence is an important tort that covers a wide range of situations where persons negligently cause harm to others. In order to succeed in an action for negligence, it is necessary for a claimant to establish the following three elements: 1. The defendant owed the claimant a duty of care. 2. The defendant breached that duty of care. 3. Reasonably foreseeable damage was caused by the breach of duty. Task 4.2: Apply the elements of vicarious liability in given business situations? Employers are vicariously liable for Employee acts authorized by the employer Unauthorized acts so connected with authorized acts that they may be regarded as modes (albeit improper modes) of doing an authorized act. There is normally rarely an issue as to whether a given act falls within the first category The difficult cases involve assessing the connection between the act and the employeeââ¬â¢s employment. Bazley established that the connection between the employment and the tort contemplated in the second branch of the Salmond test had itself to be addressed in two steps: The Court must first examine ââ¬Å"whether there are precedents which unambiguously determine on which side of the line between vicarious liability and no liability the case falls.â⬠If the prior case law does not clearly suggest a solution, then the Court is to resolve the question of vicarious liability based on a policy analysis directed at ascertaining whether the employerââ¬â¢s conduct created or enhanced the risk that the tort would occur. Task 4.3: Discuss three methods you can use to apply elements of tort properly in a work a place? CONTROL One of the traditional explanations of vicarious liability is that the employer should be vicariously liable since the employer controls the activities of her employees. The relationship between the parties As duties in tort are fixed by law, the parties may well have had no contact before the tort is committed. Unliquidated damages The aim of tort damages is to restore the claimant, in so far as money can do so, to his or her pre-incident position, and this purpose underlies the assessment of damages. Tort compensates both for tangible losses and for factors which are enormously difficult to quantify, such as loss of amenity and pain and suffering, nervous shock, and other intangible losses.. LIST REFERENCE Atiyah P S ââ¬â Introduction to the Law of Contract (Clarendon Press, June 1995) ISBN: Beale/Bishop and Furmston ââ¬â Contract ââ¬â Cases and Materials (Butterworth, October 2001) Cheshire/Fifoot and Furmston ââ¬â Law of Contract (Butterworth, October 2001) ISBN: Cooke J ââ¬â Law of Tort (Prentice Hall, May 1997) ISBN: 0273627104
Thursday, October 10, 2019
Natsume Soseki’s Kokoro
Few novels dare to touch the inner vulnerability of humankind. It is Sosekiââ¬â¢s Kokoro that captures the essence of friendship and loneliness, truth and betrayal, and life and death. The novel is, after all, about human nature. Any one reading this powerful work will quickly relate to the characters who go through tremendous strife, personal changes and much reflection. While Kokoro was written in Japan many years ago, it may be valuable to a reader even in contemporary society as its attributes may be embraced today, despite its age and cultural focus. Natsume Sosekiââ¬â¢s Kokoro explores a great deal of subject matter. Several themes are woven into the pages of this older novel. It is fair to say, at least based on a personal experience, that one might have a tendency to discount the credibility of the work or deem much of the information irrelevant due to ages age and cultural differentiation. However, it will be shown that Kokoro is a novel that, like so many others, breaks the barriers of time. Soseki successfully creates deep characters that permeate the weak boundaries of the human character. We recognize that this novel shares a sense of timelessness supporting the entire foundation; the themes we see explored here are quite applicable to the lives we live today. Naturally, the Japanese component of the work is what makes the clear distinction between Japanese culture and Western mentality. But all the same, the morals in Kokoro seem to be fundamental enforcing great personal reflection upon the reader. As the reader progresses through the novel, contemplating themes and depicting the characters, specifically the student and Sensei, he begins to develop the notion that indeed the characters possess a sense of timelessness. They could have been born in the twentieth century and experienced the same sort of friendship and turmoil. However, the relationship between the two men is out of the realm of ordinary fiction. It is unique and something that this author explores quite candidly. The fact that the two are in a close friendship and that the young student explores new territory is in some way allowing the older character to live up to his title of ââ¬Å"teacherâ⬠, or Sensai. Yet, in exploring the issue of timelessness, and applicability to other situations, the particular point about the friendship between the two is omething that could have taken place anywhere and anytime. While other portions of the work are pertinent to Japanese culture, the exploration of such a friendship is something that is truly universal. The reader might note perhaps the anomaly of their relationship, though, considering the ages of the men. Yet, such friendships do form between old and young; youthful intellectuals mi ght find greater knowledge in those older individuals who experienced history than what is written in a book. Clearly, their relationship differs from that of the bonds between grandparents and grandchildren though. They are peers, respectful and yet colloquial in their manners. In the case of Kokoro, the relationship begins between two strangers but the friendship formed becomes intense very quickly. There are yet more ways to explore relationships between men in the novel. It must be emphasized that these relationships all too often go unnoticed and unexplored by fiction. Soseki looks at not only the studentââ¬â¢s relationship with Sensei but also with his dying father. Here we have a young man, his father on his death-bed and his mentor stating to have ended his life. What was the student to do, where was he to go, who would he want to be with during those menââ¬â¢s last minutes of life? Quite a lot of pressure for any individual. He was caught up in the times, the evolution of modernization and the uncertainty as to remain in the traditional realm of Japanese culture and stay by his fatherââ¬â¢s side or perhaps continue to pursue his education and knowledge, returning to Sensai to demonstrate his gratitude, devotion, and friendship. Ironically, it is Sensei who commits suicide! The emotions that well up in the young man, however, are truly universal. A sense of betrayal and sadness permeate the work and create a void. After all, things were going quite well in the world of friendship and male bonding until the young studentââ¬â¢s mentor of sorts would commit this ultimate act. This story is about one manââ¬â¢s journey through self-realization and the revelations he makes after befriending a man. In one way, it is more about a personal journey than about a relationship. What is most troubling, and lends the work a somber tone, is the main characterââ¬â¢s loneliness, yet another theme illustrated in this novel. In some way, Sensei helps to break through that barrier. After Kââ¬â¢s suicide, he realized the atrocities of his actions and the heinous development of his character from diligent student to human betrayer. After much time of personal torment, K confided in him of his love for Ojasan. Why Sensai seemed surprised as to the context of the confession somewhat confuses the reader as clearly anyone could have seen that K was also in love with her, in fact, surely Sensai knew, but he reclined to a state of denial. He states, ââ¬Å"I felt as if I had been turned into stone by a magicianââ¬â¢s wand. I could not even move my lips as K had doneâ⬠(205). As Sensai came to understand it was he who was responsible for the death of this man, he felt he had no choice but to cease all human actions and remain an outcast in society, secluding himself to his home and his wife. Surely, no one could understand what he had done or what he had been through, not even his wife as he states, ââ¬Å"I was saddened by the thought that she, whom I loved and trusted more than anyone else in this world, could not understand me. And the thought that I had not the courage to explain myself to her mad me sadder still. I was very lonely. Indeed, there were times when I felt that I stood completely alone in this world, cut off from every other living personâ⬠(240). He began to realize he was no longer innocent like the student who visited him often, the student he had once been, but he became his betraying uncle who robbed him of the only money his parents left him after they died. And even more than this pitiful character, Sensai then evolved into a character such as K, burying himself in books, avoiding people and friendships, bottling up all of his emotions inside and eventually ending his life as a means of escaping loneliness. Certainly another significant theme explored in this novel is the assumption that by losing oneââ¬â¢s identity, one learns to value it. What is meant by identity is that by rejecting ones own particular understanding of themselves, they are likely to find it once again, a theory that that cannot be ignored as the student learned this by befriending the old man. And he did not do this in the easiest way. His challenge was between the two cultures, that of a liberal nature and that of a traditional nature. He imply did not know which one to turn to in times of need and in desperation to seek knowledge. In fact, perhaps what makes the novel so powerful is itââ¬â¢s thought provoking style, allowing the reader to analyze his own life through the main characterââ¬â¢s journey. The loss of oneââ¬â¢s identity perhaps creates a blank slate to enable one to find it. We see quite a change in the young man as he learns that Sensai will commit suicide. While it is difficult to read abo ut suicide and how it affects others, this is a major theme as the concept of suicide is universal. When it is brought up, the ultimate questions must be asked and answered. Sometimes there are no answers. The young man wrestles with a great deal of conflict throughout the novel but it is the knowledge of the suicide that perhaps becomes the final strawââ¬â the young manââ¬â¢s loneliness is accentuated. What does he have left? Many people have experienced such trauma in their lives and may be able to relate to what he felt. There is that sense of betrayal and self-blame, ââ¬Å"what if I had done or said something differently? â⬠Such thoughts are enough to drive any individual to insanity. There are moments when emotions of remorse and guilt are so overwhelming they cloud all better judgment and force the individual into a deep state of depression. The ultimate questions of free will and fate come rushing to consciousness. Sensai even declares that it was his pre-destined fate that his life would conclude this way as he states, ââ¬Å"Her fate had been pre-ordained no less than mine had beenâ⬠(244). The themes carried through the book are certainly something inherent in more modern fiction, thus proving that the theme has a sense of timelessness. The novel is further a testimony that suicide does indeed affect more than ones self. Of course, even if suicide is not legal or does not conform to a societyââ¬â¢s standards, there is nothing one can do to punish the person who commits such an act. Speaking of suicide, Sensai states, ââ¬Å" Some may say that this was a vain sort of thing to do. But who are we to judge the needs of another manââ¬â¢s heart? â⬠(247). He is already dead. It is those who are living who must bear the brunt of the act and that is what, above all, this novel shows. With the use of Sensei, the author is able to tell more about the young student. This technique also creates empathy for the father who additionally served to create conflict within the reader. Loyalty is sometimes split and there is sometimes a sense of tension in the air. The characters reveal something every reader can use, something perhaps the author was conscious of. The author may not have realized that these characters, and their predicaments, would be so moving as to inspire its audience to examine ones own self. Soseki creates a difficult situation and through the main characters, is able to inspire a number of emotions that the reader likely can use and identify with. The reason is because although the author uses a certain predicament, the problem can be easily applied to other situations. Thus, it is quite easy to look at Kokoro and think about ones own personal dilemmas that are somewhat related to the problems that torment these characters. The idea that the book permeates time and is applicable to todayââ¬â¢s world, through use of the characters, has been demonstrated. It would be difficult to argue against it as Sosekiââ¬â¢s characters certainly live today. Reading Kokoro is like looking in a mirror, sometimes at things no one wants to see. It begs the reader to question his or her own personal relationships and how far they would go for a friend. How far would they go to protect their own honor? What would one do if a friend did kill himself? What would it take for the reader to commit the ultimate act? And yet, time would continue. That it a message that emanates from the pages of this great work and breaks through the boundaries that time tries to inflict. The concepts inherent in the work are certainly applicable in modern society despite the fact that the author lived so long ago in Japan.
Export Assistance and Incentives
Export incentives Devices used by countries to encourage exports. These can include tax incentives for exporters, allowing them exemptions from the normal provisions of anti-monopoly legislation, preferential access to capital markets, priority Developing countries have started manufacturing industries only recently. As a result, their cost of production generally tends to be high because of the following reasons: ? Total market availability within the country is small with the result that the economies of large-scale production cannot be reaped. Productivity of labor is low because the level of mechanization as compared to that in the developed countries is low. ?Manufacturing units in developing countries, being small and new, have considerably less expertise in the field of international marketing and because the volume of exports is low, the per unit cost of trade promotion expenditure tends to be high. India has to raise higher resources for development which has to be done thro ugh a number of indirect levies which tend to push up the overall cost of production.Most developing countries have, therefore, resorted to a number of export promotion measures. India has also been providing export assistance to Indian exporters. However, the WTO Agreement on Subsidies and countervailing duties does not allow specific types of export subsidies. The Government of India is, therefore, removing those export incentives which are not WTO compatible. NEW SYSTEM OF EXPORT ASSISTANCE: From 1992, export incentive system in India has been made simple. There are essentially three major incentives.These are: (1) Market-based Exchange Rate; (2) Fiscal Concessions, and (3) Facilities under the Export-Import Policy. These are discussed in detail below: MARKET BASED EXCHANGE RATE: For long, external value of the rupee was managed by the Reserve bank of India (RBI) by pegging the value of the rupee to a basket of currencies. RBI used to keep the value of the rupee at a level which was higher than the real value. In the post-Economic Reforms period, the Government of India decided to abolish all direct incentives to exports and promote exports through the exchange rate mechanism.Accordingly, the Liberalized Exchange Rate Management System (LERMS) was introduced. Under this system, there were two exchange rates: one official rate which was determined by the RBI as was the practice earlier; and second, a rate which was quoted by the banks based on the demand-supply position. Exporters had to surrender 40 per cent of their foreign exchange earnings to banks and could sell the residual 60 percent at the market rate which was normally expected to be more attractive than the official rate.Through this mechanism the Government hoped to achieve two objectives: First the difference between the market rate and the official rate would provide enough incentives to the exporters. Second, this would introduce a self-balancing mechanism for the balance of trade, because only that much imports could be made which could be financed through the market i. e. the resources available through the 60 percent account. One yearââ¬â¢s experience revealed that rupee remained stable in the international market. This gave to the Government for full convertibility on the trade account.Accordingly, rupee was made fully convertible for export-import transactions in March 1993. This would provide more financial benefit to the exporters as under the LERMS, they had to surrender 40 per cent of their receivables at a discount which averaged about 15 per cent when LERMS was in operation. Since March 1993, the exchange rate of the rupees is fully determined by the demand supply conditions in the market. Under such a system, exporters will get benefit when rupee depreciates while importers will lose. When rupee appreciates, the balance of benefits will be just the reverse. TAX CONCESSIONS: a)In the computation of total income, Section 80-HHC allows a deduction of the whole of the profit derived from the export of goods or merchandise. The requirement of minimum tax contained in Section 115-J does not apply to exporting corporate assesses. This benefit is also available to supporting manufacturers exporting through Export/ Trading Houses provided that the amount of deduction claimed is retained as a reserve for the purpose of the business of the assesse. However, the budget for the year 2000-2001 has reduced this exemption by 20 per cent every year to be phased out in five years. b)Exemption from taxation of the profits from overseas projects to the extent of 50 per cent. (c)Exemption from taxation of 50 per cent of royalty, commission, fees or any similar payment obtained from the exports of technical know-how and technical services. (d)A 10-year tax holiday for 100 per cent export-oriented units and for units located in Free Trade/Export Processing Zones. (e)Discounted rates of customs duty on imports of selected items of machinery for export produc tion. ? EXPORT ASSISTANCE AND INCENTIVES AVAILABLE TO THE EXPORTSExport assistance and a variety of facilities and export incentives available to the Exporters are given in mindset and more aggressive approach is needed to develop technology. Export capabilities and to enhance such exports. These may include better Management of trade policies at international level, simplified procedures, better Incentives for high value-technology incentives exports etc. Export incentives can play an integral role in developing export capability and can encourage exports by providing financial assistance to exporting companies to enable them to compete effectively in international markets.For South African industries facing exchange rate fluctuations and constant threats of competitors in other developing markets, tools to enhance global access to key markets are imperative. In addition to benefits available under the African Growth and Opportunities Act (AGOA) (legislation passed in the United St ates of America), bilateral trade agreements such as the one between South Africa and the European Union, the General System of Preferences (GSPs), the Department of Trade and Industry (DTI) and the International Trade Administration Commission (ITAC) provide assistance ranging from marketing support to export credits. The primary export incentives currently in operation in South Africa include: ? Export marketing and investment assistance scheme (EMIA) ? Tariff Restructuring Program, ?Sector Assistance Scheme (SSAS), ?Rebate Provisions ?Export Credit and Foreign Investment Reinsurance Scheme (ECRS), ? Duty Credit Certificate Scheme (DCCS), ?Motor Industry Development Program (MIDP), ?Sector Partnership Fund, ?Export Credit Incentives and Export Finance. EXPORT MARKETING AND INVESTMENT ASSISTANCE SCHEME (EMIA)The purpose of the EMIA scheme is to partially compensate exporters for certain costs incurred in respect of activities aimed at developing export markets for South African pro ducts and to recruit new foreign direct investment into South Africa. Additional benefits are awarded to small, medium and micro-sized enterprises (SMMEs) and businesses owned by the previously disadvantaged. The financial assistance is in the form of reimbursement and is not a pre-paid benefit.TARIFF RESTRUCTURING PROGRAM: By virtue of South Africaââ¬â¢s World Trade Organization (WTO) membership, import tariff levels are also being reduced and the import tariff listings are being simplified by reducing the number of tariff headings. Export incentives relate only to the export of goods destined for recognized export markets, which in general means to countries outside the Southern African Customs Union (SACU). SECTOR ASSISTANCE SCHEME (SSAS)Financial assistance is available to industry sectors with the objectives of developing new export markets; broadening the export base; stimulating the participation of SMMEs in the export sector, promoting black economic empowerment (BEE) and women empowerment within the overall objective of job creation. REBATE PROVISIONS: Is aimed at the promotion of manufacturing and exportation of goods, and are available to certain manufacturing industries in respect of duties applicable to imported goods, raw materials and components used in manufacturing, processing and for export.EXPORT CREDIT AND FOREIGN INVESTMENT REINSURANCE SCHEME (ECRS) Provides exporters with insurance cover against political and transfer risks, as well as commercial and insolvency risks. A special dispensation exists for SMMEs. DUTY CREDIT CERTIFICATE SCHEME (DCCS) This scheme is designed as a temporary ââ¬Å"kick-startâ⬠measure to enhance the export competitiveness of certain prescribed textile and clothing products by offering duty credit certificates to qualifying exporters. These duty credit certificates could be used to off-set customs duties payable on import of similar products.MOTOR INDUSTRY DEVELOPMENT PROGRAM (MIDP) Is available to motor vehicle assemblers and component manufacturers and exporters. The programme enables local vehicle and component manufacturers to increase production runs and encourages rationalization of the number of models manufactured by way of exports and complementing import of vehicles and components. EXPORT CREDIT INCENTIVE Financing at reduced rates by the Investment Development Corporation (IDC). An export credit incentive is available to selected expansion schemes expected to result in increased foreign exchange earnings.Financing of credit for exporters of capital goods is also available through the IDC or private-sector merchant banks at reduced rates. ? Credit facilities under the export finance scheme for capital projects: Credit facilities are available to exporters of capital projects under the Export Finance Scheme for Capital Projects to allow them to compete internationally by offering buyers competitive rates denominated in US Dollars. FACILITIES AND INCENTIVES TO INDIAN EXPORTE RS Promotion of export has been a major thrust area of the Ministry of Commerce And Industry for the last three decades.Apart from this. Many other Central/State Ministries have also been involved in the promotion of Indiaââ¬â¢s exports. Many Exports Promotion Councils, Public Sector Undertakings, Chambers of Commerce, Industriesââ¬â¢ Associations and Services Organizations are also contributing towards the promotion of Indian exports. The facilities and incentives presently available to the Indian exporters include the Following. MARKETING DEVELOPMENT ASSISTANCE (MDA) The Ministry of Commerce and Industry has a scheme of MDA, which was launched in 1963 with a view to stimulate and diversify the export trade, along with he development of marketing of Indian products and commodities abroad. The MDA is utilized for: Market research, commodity research, area survey and research; Participation in trade fairs and exhibitions; Export publicity and dissemination of information; Trade delegation and study teams; Establishment of offices and branches in abroad; Grant-in-aid to Export Promotion Councils and other approved organizations for the development of exports and the promotion of foreign trade; and any other scheme which is generally aimed at promoting the development of markets for Indian products and commodities abroad.MARKET ACCESS INITIATIVE (MAI) The Ministry of Commerce and Industry has introduced the MAI in April 2001 with the idea that the Government shall assist the industry in R&D, market research, specific market and product studies, warehousing and retail marketing infrastructure in select countries and direct market promotion activities through media advertising and buyer-seller meets. Financial assistance shall be available under the scheme to EPCs, industry and trade associations and other eligible activities, as may be notified from time to time. A small allocation of Rs 42 corer has been made for 2002-03. ?CENTRAL ASSISTANCE TO STATES The S tate Governments shall be encouraged to fully participate in encouraging exports from their respective States. For this purpose, a new scheme ââ¬Å"Assistance to States for Infrastructural Development for Exportsâ⬠(ASIDE) has been initiated which would provide funds to the States based on the twin criteria or gross exports and the rate of growth of exports from different States. Eighty per cent of the total funds would be allotted to the States based on the above criteria and remaining 20 per cent will brutalized by the Centre for various infrastructure activities that cut across State boundaries, etc.A sum of Rs 49. 5 crore has already been sanctioned for 2001-02 and furthers a sum of Rs 330 crore has also been approved for 2002-03. The State shall utilize this amount for developing complementary and critical infrastructure. TOWNS OF EXPORT EXCELLENCE A number of towns in specific geographical locations have emerged as dynamic industrial locations and handsomely contributing to Indiaââ¬â¢s exports. These industrial cluster-towns have been recognized with a view to maximizing their export profiles and help in upgrading them to move up the higher value markets.A beginning is being made to consider industrial cluster towns such as Tripura for Hosiery, Panipat for Woolen Blankets and Ludhiana for Woolen knitwear. Common service providers in these areas shall be entitled for EPCG Scheme, funds under the MAI scheme for creating focused technological services, priority assistance for identified critical infrastructural gaps from the Scheme on Central Assistance to States. Units in these notified areas would be eligible for availing all the Exim Policy Scheme. The Government of India has framed several schemes to promote exports and to obtain foreign exchange.These schemes grants incentive and other benefits. The few important export incentives, from the point of view of indirect taxes are briefed below: ? FREE TRADE ZONES (FTZ) Several FTZs have been estab lished at various places in India like Kandla, Noida, Cochin, etc. No excise duties are payable on goods manufactured in these zones provided they are made for export purpose. Goods being brought in these zones from different parts of the country are brought without the payment of any excise duty. Moreover, no customs duties are payable on imported raw material and components used in the manufacture of such goods being exported.If entire production is not sold outside the country, the unit has the provision of selling 25% of their production in India. On such sale, the excise duty is payable at 50% of basic plus additional customs or normal excise duty payable if the goods were produced elsewhere in India, whichever is higher. ELECTRONIC HARDWARE TECHNOLOGY PARK / SOFTWARE TECHNOLOGY PARKS This scheme is just like FTZ scheme, but it is restricted to units in the electronics and computer hardware and software sector. ADVANCE LICENCE / DUTY EXEMPTION ENTITLEMENT SCHEME (DEEC)In this s cheme advance licence, either quantity based (Qbal) or value based (Vabal), is given to an exporter against which the raw materials and other components may be imported without payment of customs duty provided the manufactured goods are exported. These licence are transferable in the open market at a price. EXPORT PROMOTION CAPITAL GOODS SCHEME (EPCG) According to this scheme, a domestic manufacturer can import machinery and plant without paying customs duty or settling at a concessional rate of customs duty.But his undertakings should be as mentioned below: Customs Duty RateExport ObligationTimetime 10%4 times exports (on FOB basis) of CIF value of machinery5 years Nil in case CIF value is Rs200mn or more. 6 times exports (on FOB basis) of CIF value of machinery or 5 times exports on (NFE) basis of CIF value of machinery. 8 years Nil in case CIF value is Rs50mn or more for agriculture, aquaculture, animal husbandry, floriculture, horticulture, poultry and sericulture. 6 times expor ts (on FOB basis) of CIF value of machinery or 5 times exports on (NFE) basis of CIF value of machinery. years . Note:- NFE stands for net foreign earnings. CIF stands for cost plus insurance plus freight cost of the machinery. FOB stands for Free on Board i. e. export value excluding cost of freight and insurance. DEEMED EXPORTS The Indian suppliers are entitled for the following benefits in respect of deemed exports: ? Refund of excise duty paid on final products ?Duty drawback ?Imports under DEEC scheme ?Special import licenses based on value of deemed exports The following categories are treated as deemed exports for seller if the goods are manufactured in India: 1.Supply of goods against duty free licences under DEEC scheme 2. Supply of goods to a 100 % EOU or a unit in a free trade zone or a unit in a software technology park or a unit in a hardware technology park 3. Supply of goods to holders of licence under the EPCG scheme 4. Supply of goods to projects financed by multila teral or bilateral agencies or funds notified by the Finance Ministry under international competitive bidding or under limited tender systems in accordance with the procedures of those agencies or funds where legal agreements provide for ender evaluation without including customs duty 5. Supply of capital goods and spares upto 10% of the FOR value to fertilizer plants under international competitive bidding 6. Supply of goods to any project or purpose in respect of which the Ministry of Finance permits by notification the import of goods at zero customs duty along with benefits of deemed exports to domestic supplies 7. Supply of goods to power, oil and gas sectors in respect of which the Ministry of Finance permits by notification benefits of deemed exports to domestic supplies MANUFACTURE UNDER BONDThis scheme furnishes a bond with the manufacturer of adequate amount to undertake the export of his production. Against this the manufacturer is allowed to import goods without paying a ny customs duty, even if he obtain it from the domestic market without excise duty. The production is made under the supervision of customs or excise authority. DUTY DRAWBACK IT means the rebate of duty chargeable on imported material or excisable material used in the manufacturing of goods in and is exported.The exporter may claim drawback or refund of excise and customs duties being paid by his suppliers. The final exporter can claim the drawback on material used for the manufacture of export products. In case of re-import of goods the drawback can be claimed. The following are Drawbacks: ?Customs paid on imported inputs plus excise duty paid on indigenous imports. ?Duty paid on packing material. Drawback is not allowed on inputs obtained without payment of customs or excise duty.In part payment of customs and excise duty, rebate or refund can be claimed only on the paid part. In case of re-export of goods, it should be done within 2 years from the date of payment of duty when the y were imported. 98% of the duty is allowable as drawback, only after inspection. If the goods imported are used before its re-export, the drawback will be allowed as at reduced per cent. ? NAME Yash patel COLLEGE NAME Kamala Mehta College of commerce ROLL NO. 156 PROJECT NAME Export assistance and incentives CLASS T. Y. BCOM (B) ?
Wednesday, October 9, 2019
Significant Others Assignment Example | Topics and Well Written Essays - 500 words
Significant Others - Assignment Example Because of the support Rivera give to her Kahlo, she returned the same support to him. She thought that her husband was the greatest painter of all times, referring her as ââ¬Å"architect of life.â⬠However, Kahlo did not want to compete with Rivera as she would talk about her artwork in diminishing terms, as though they were an amusing pastime. She would defend the artwork of Rivera passionately against all detractors (Chadwick & Courtivron 123). Since Rivera was an older and more experience than his Kahlo, his influence in the art industry assisted Kahloââ¬â¢s art to be recognized worldwide. The legacy of their partnership is their approach to birth, shared pre-occupation their country with the death. Both Kahlo and River in their paintings included delineations of pre-Hispanic art. Moreover, the central subject of their paintings in that they addressed each other. When Kahlo painted Rivera, she would depict him as her husband and the one she loved. Similarly, Rivera painted his wife by depicting her as a political figure or symbol. For an instant, in Riveraââ¬â¢s 1928 Insurrection, he painted her as an eager political activist; dressed in a red-work shirt emblazoned with a red star (Chadwick & Courtivron 132). The social media that I belong to and is most significant in my life is Facebook. Facebook helps me to connect quickly with my family and pals across the world in a relaxed manner. I am able to know how each of my Facebook friends is failing and passing news to them at will. Sharing of photos, images, status and videos is easy in Facebook. In addition, I am on Twitter as it helps me to meet different people and organizations in a casual environment. With the hashtags in Twitter, I am able to know what the different parties are conversing about. My mother is the most important person in my life. She supports me in my education and career as an artist. She gives me moral support as she has a place for my
Tuesday, October 8, 2019
Environmental engineering report- flocculation Assignment
Environmental engineering report- flocculation - Assignment Example Proper designing, construction, and minimizing mechanisms are essential for protecting the environment and thus, the process of flocculation is regarded as a significant environment engineering techniques that helps to provide purified water. Thus, the report postulates that the flocculation technology is one of the superior environmental engineering processes to reduce the perilous and harmful substances that are generally present in the water, but the chance of errors remain in the process due to utilization ineffective chemicals. Environmental engineering is the application of science and engineering technology in order to respond to the challenges imposed to the environment. Besides, with the growing population, the extensive land-uses, modernization of technology, increasing operational activities and other factors has led to a significant threat to the environment. However, through this growing concern various environmental engineers are engaged in the activities to develop and provide most noteworthy and technical solutions in order to effectively deal and resolve the environmental problem and issues through the optimum utilization of necessary resources. The main object of the environmental engineering is to improve the condition of the natural environment through providing healthy air, water and land supporting the human habitation as well as a prospering ecosystem. In this regards the flocculation is an indigenous engineering mechanism to treat the wastewater. This mechanism is used to neutralize as w ell as aggregate the various ââ¬Ëcolloidal particlesââ¬â¢ that are present in the water. Moreover, this mechanism is utilized to reduce the hazardous substances, color, phosphorous, organic substances, and metal traces including iron, chromium and manganese present in the water. Moreover, due the significant characteristics of colloidal suspension present in the water, it is difficult to separate through the conventional
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