Aristotle Versus Plato

THE CONCEPT OF IMITATION IN PLATO AND ARISTOTLE Abstract Plato and Aristotle argue that artist (Demiurge) and poet imitate nature, thus, a work of art is a reflection of nature. However, they have different views on the functions of imitation in art and literature. Plato believes in the existence of the ideal world, where exists a real form of every object found in nature. A work of art –which reflects nature is twice far from the reality it represents. Aristotle, on the other hand, does not deal with the ideal world, instead he analyses nature. He argues that a work of art does not imitate nature as it is, but as it should be.In this sense, an artist does not violate the truth but reflects the reality. Key Words: Imitation, art, literature, mimesis, etymology, ethic. Introduction Plato and Aristotle attribute different meanings to the term ‘mimesis’; Plato considers ‘mimesis’ in ethical and political context, Aristotle uses ‘mimesis’ as an aesthetic phenomenon. They both agree that poetry is mimetic but they have different idea about poetry and ‘mimesis’. The present paper aims first to define ‘mimesis’ and explain the historical and linguistic background of the term, then to analyze the concept of ‘mimesis’ in Plato and Aristotle.In literature the word ‘mimesis’ has two diverse applications; it is used â€Å"to define the nature of literature and other arts and to indicate the relation of one literary work, which serves as a model. † Plato and Aristotle take ‘mimesis’ to define the nature of art, yet they ascribe different meanings and value to it. Plato and Aristotle consider the historical and etymological background of the term, therefore, it is necessary to know about the linguistic and historical background of the term ‘mimesis’ to understand what kinds of meaning and value they attribute to the concept.Linguistically, the ro ot word is ‘mimos’; mimesthia, mimesis, mimetes, mimetikos, and mimema are derived from ‘mimos’. Mimesthia denotes imitation, representation or portrayal; mimos and mimetes designate the person who imitates or represents, whereby ‘mimos’ originally refers to the recitation or dramatic performance in the context of dramatic action. The mime, which is a kind of banquets given by wealthy man, is most probably derived from mimos The noun ‘mimesis’ as well as corresponding verb mimeisthai refer to the re-enactment and dance through itual and myth. In Athenian drama the re-enactment is equivalent to acting out the role of a mythical figure and ‘mimesis’ in such a context connotes the imitation of the earlier re-enactment of the myth and rituals. Historically, the word ‘mimesis’ as re-enactment first appears in such rituals, and the historical origin of the term, as located in Dionysian cult drama, coincides this meaning in that ‘mimesis’ in both cases refers to imitation, representation and expression.It is argued that myth, and divine symbols of the rituals are transformed to artistic-dramatic representation through which it became possible to represent the divinity and gods in drama. Tragedy, for instance is the transformation of the myth and rituals. In a different context ‘mimesis’ may refer to identification. People identify themselves by means of their mimetic ability when they see themselves in the other and perceive a state of mutual equality. In this sense, ‘mimesis’ is distinct from mimicry, which implies only a physical, and no mental relation.That is, a person regards the ‘Other’ as equal and assumes the ‘Other’ to be doing the same in reverse. Associated with the physical aspect of ‘mimesis’ is its performative aspect, as an actualization, a presentation of what has been mimetically indicated. Thus, the term ‘mimesis’ is combined with an action-oriented speaking. The term ‘mimesis’ may also refer the simile, similarity and representation; it may refer to the symbolization of the world when we take it as a transformation of myth. Mimesis’ has also been cited since classical times in the exploration of relationships between art and reality. The meanings and applications of the term changes according to the context it is used. Therefore, Plato and Aristotle ascribes different meanings and value to ‘mimesis’ with respect to the contexts they use it. The Concept of Imitation in Plato takes the term ‘mimesis’ with several meanings and connotations in the dialogues and alters the meaning of the term according to the context in which he uses it.He uses ‘mimesis’ in the context of the education of the youth; he discusses the function of ‘mimesis’ as likening oneself to another in speech and bodily behav iour and as addressing the lower part of man’s soul; he also refers to the epistemology and metaphysics of the concept. He takes the word ‘mimesis’ with pedagogic attributes and uses it in educational and ethical context when he says ‘guardians of an ideal state should be educated to imitate only what is appropriate’.In the third book of the Republic, for instance, Plato provides further definitions of ‘mimesis’, centering on the relation between ‘mimesis’ and poetry, ‘mimesis’ and education and also poetry and education. ‘Since young people learn essentially through imitation, it is significant to select the models’. ‘Mimesis suggests unfavourable effect on the part of the young people’ and ‘poetry is one important source of the youth’s experience with examples and models’; therefore, if the world of models and examples ought to be controlled in the interest of educ ation, poetry must be likewise subject to control.Plato argues the case in the Republic as follow: The youth cannot distinguish what is allegorical from what is not, and the belief they acquire at the age are hard to expunge and usually remain unchanged. That is important that the first stories they hear should be well told and dispose them to virtue. The contents, forms, and representational modes of poetry play an important ethical role in the education of guardians and should, because of the effects they exercise through mimetic process, be based on ethical principles.Young people should only imitate brave, sober, pious and noble men, which will increase their strength and will not infect them with weakness. In this sense, it is argued in the Republic that tragedy and comedy, as mimetic poetry, represent injustice among the gods in the assertion that gods are responsible for unhappiness among people. In the Platonic conception, gods cannot be evil; heroes cannot be weak. The poet ’s representation violates the truth and by representing the deficiencies of gods and heroes, has negative effect on the community and the education of youth.Mimetic poetry not only misrepresents gods and heroes and leads young people to immoral behaviours but also appeals to and strengthens the lower, desiring part of the soul. According to Plato, poetry encourages short-term indulgence in our emotions when reason would forbid their gratification because it is useless or harmful for the citizen who considers life as a whole. ‘Reason is a capacity that enables moral quality and authorities.Poetry is intuitive and stirs up a part of a citizen that ought to be kept quiet and fosters the lower part of the soul against the rule of higher part, reason’ Poetry becomes a dangerous rival to morality, which ‘is able to corrupt even good man and is a very dangerous thing encouraging all the lower desires and making them hard to cope with suffering in the theatre, and taking pleasure in laughing at comedies tends to affect our attitudes in real life and make us cynical and unserious.Sex, anger, and all desires, pleasure and pains are fostered by poetic imitation, thus, Homer and tragic poets are not true example for a citizen’. Poetry, then, taking its theme as human emotion and human frailty, threatens to disturb the balance and rational disposition of the individual for the individual, by way of his mimetic abilities, is infected through poetry. Philosophy provides wisdom and truth in the education but poetry has a potential capacity to demoralize mind.For example, Homer’s poetry was drawn on for educational purposes as a collection of knowledge and wisdom and enter in to competition with philosophy, it should therefore, be censored. It is obvious that poetry endangers the ideal citizens who can control and manage their feelings and remain reasonable, thus should be censored. While being an aspect of misrepresentation and somethi ng used in a dangerous way for the education of young people, ‘mimesis' may also come to mean re-enactment in Plato’s dialogue when it refers to the imitation of a man in action in drama.In the Republic, Plato uses the term to refer to the behaviour of the philosopher: â€Å"As he looks upon and contemplates things that are ordered and ever the same, that do no wrong, are not wronged by, each other, being all in rational order. He imitates them and tries to become like them as he can† A similar process occurs in tragedy, which is the artistic and dramatic re-enactment of ritual and myth and transformation of religion. Through tragedy it becomes possible for a man to represent the divinity and gods.For instance, the re-enactment, in Athenian drama, is equivalent to acting out the role of a mythical figure. ‘Mimesis’, in such a context, designates the imitation of earlier re-enactment, the instances of which is taken from myth and rituals. The nature o f ritual is spiritual and pleasing and such primitive rituals serve communal interests, in that each member of community gets rid of self. A tragic play may lead to self alienation; and may lead to identification with the fallen character and with the hero. The process of re-enactment, then, leads one to enter into another’s feelings and suffering.Plato insists that no one of truly noble character could suffer as a tragic hero does, since one whose soul is in a state of harmony is not to be influenced and hurt. Therefore, he objects to the re-enactment of ritual. Mimetic behaviour should be avoided because it may lead to identification with fallen characters and with the hero. Plato in the Republic argues that ‘or have you not observed that imitations, if conditioned, settle down youth’s life, and turn into habits and become second nature in the body, the speech and the thought .Apart from this, people identify themselves by means of their mimetic ability when th ey see themselves in the other and perceive a state of mutual equality. In this sense ‘mimesis’ is distinct from mimicry, which implies only a physical and no mental, relation: a person regards the ‘Other’ as equal and assumes the ‘Other ‘ to be doing the same in reverse. In this respect, a person who imitates is doomed to self-sacrifice and lack of self-identity.Moreover, the process of mimetic identification becomes a source of pleasure in the form of tragedy, which correspondingly frames the myth or re-enacts to substitute the myth in the form of dramatic representation. In the seventh book of the Republic, which is about law, he states ‘we are ourselves authors of tragedy, and that the finest and the best we know how to make’. In fact, our whole polity has been constructed as a dramatization (mimetic) of noble and perfect life; that is what we hold to be truth in the most of real tragedies’. However, in art, ‘mimesi s’ has a different function.Aesthetically, ‘mimesis’ refers to misrepresentation. Reality and truth can only be understood through reason. The artist works with inspiration and imagination: the two faculties don’t give us the true image of reality, and the end of tragedy is a partial loss of moral identity. On the one hand, there is ‘mimesis’ as a re-enactment of Dionysian rituals in the form of tragedy which leads to self-sacrifice and wrong identity and which addresses the lower part of the soul and corrupts the ethical development of the youth. On the other hand, there is ‘mimesis’ as an imitative, imperfect image of reality.In a sense, Plato’s resistance to ‘mimesis’ is not only due to the fact that tragedy (mimetic art) may lead the audiences back to the ritual and irrational mode of primitive society but also due to the fact that mimetic art is an imitation of objects (eidon), which are imitations themsel ves. He objects to ‘mimesis’ for the fact there is no relationship between what is imitated and what is real. ‘Mimesis’ designates the ability to create expression and representation on the part of poet, painter and actor, both in a general and specific sense.For example, the painter produces a relationship between an image he created and the object. If the relationship consists in the production of similarity, then, there arises a question of where the similarity between image and object lies. If the images he creates don’t make a reference to reality and real object, and if the relationship between object and image is on the level of similarity created by the poet through art, then, there appears a lack of link between true and false. But in Plato’s philosophy the relationship between objects and reality does not consist of likeness or similarity.According to Plato, Demiurge creates the idea and by beholding the idea Demiurge produces the ob ject; his ability is exalted in the imitation of the Idea. The poet, on the other hand, creates the images neither by seeing the idea nor from more substantive knowledge of the object since he produces nothing but phenomena by holding up a mirror. In this sense, the artist produces appearance and his work cannot provide us with true insight. Then, when a poet writes about the bed, for instance, it is not a bed manufactured by the craftsman from the idea nor does it have any relation to the real bed; it is only simulation and phenomena.There is also a difference between the knowledge of the poet and the knowledge of the craftsman. Man makes things and makes images. The craftsman makes the things following the original copy or model; the poet follows the image of the model or copy; therefore he gives only a proportion of reality. The proportion of knowledge and opinion, truth and falsity plays a contrasting role in distinguishing imitation as proportion of being to appearance. Plato a rgues that to understand the image, one needs to know the reality and the path to reality is in philosophy and reason, not in poetry and emotion.Although Plato admits that every object in nature is a reflection of the Idea, he doesn’t object to the reflection of object in nature. Plato uses mirror and water as constant metaphors to clarify the relationship between reality and the reflection of eidon. Plato argues that the poet holds up mirror to nature and in his work we see the reflection of nature not reality. He objects to the reflection of objects in the mirror, since things are divided into two parts: visible and intelligible. The first of the visible things is the class of copies, which includes shadows and reflections in the mirror.The second class of visible things is that of which the previous is a likeliness or copy. Plato objects to the reflection of object in the mirror, since mirror (poet) imprisons and limits the image. And he also objects to the imitation, sinc e the poet imitates without knowledge. Therefore, it is not its imitative character but its lack of truth and knowledge, which brings poetry to its low estate. Homer and all the poetic tribe are imitators of images of virtue and other things but they do not rely on truth. Poetry, after all, is a madness that seizes the soul when it contemplates in true knowledge of goods.Plato’s objection to ‘mimesis’ may also interpreted as a reaction to the sophistic thinking that aims to produce images that the listener will regard as real, all of which take place in the world of phenomena. Image, thought, and opinion combine into a world of appearance characterized by nonbeing, a phenomenal nature and similarity. And as long as illusion and reality are not distinguished, science, ignorance, and appearance merge together. Within the concept of ‘mimesis’, then, Plato creates an independent sphere of the aesthetic consisting of appearance, image and illusion and exc ludes it from the domain of philosophy.He insists that there are no phenomena without being, no images without reality, no ‘mimesis’ without a model. Yet reality and idea cannot be represented without knowledge and images are not part of reality. Plato, in the Republic, in Ion, and in Symposium uses the concept of ‘mimesis’ with several meanings. He refers to the education of the young in Book X of the Republic; in Ion he develops a metaphysical discourse on the concept of imitation, and in Book III of the Republic he objects to imitation because ‘mimesis’addresses and strengthens the lower part of the spirit.Plato refers to ethical aspects of ‘mimesis’ whenever he refers to the concept of imitation. That is, ‘mimesis’ is an ethical matter in Plato’s dialogues. He is not interested in the aesthetic aspect of ‘mimesis’; therefore, he does not pay attention to the form and matter of ‘mimesisâ₠¬â„¢and art. Plato deals with the value of ‘mimesis’. Aristotle is the first to deal with ‘mimesis’ as a theory of art. He dwells on the concept of ‘mimesis’ as an aesthetic theory of art and ‘considers imitation in terms of the form in which it is embodied’.By imitation, ‘he means something like representation’ through which ‘mimesis’ becomes the equivalent of artistic and aesthetic enterprise’. Unlike Plato, Aristotle also argues that ‘mimesis’ is not morally destructive since reason controls art. II. The Concept of Imitation in Aristotle Aristotle states that all human actions are mimetic and that men learn through imitation. In particular, ‘mimesis’ is the distinguishing quality of an artist. He argues that ‘public classifies all those who write in meter as poets and completely misses the point that the capacity to produce an imitation is the essential quality of the poet’.The poet is distinguished from the rest of mankind with the ‘essential ability to produce imitation’. A poet may imitate in one of three styles in poetry; he may use pure narrative, in which he speaks in his own person without imitation, as in the dithyrambs, or he may use mimetic narrative and speaks in the person of his characters, as in comedy and tragedy. A poet may use mixed narrative, in which he speaks now in his own person and now in the person of his character, as in epic poetry. Mimetic poetry may also differ according to the object of imitation.In this respect, tragedy differs from comedy in that it makes its characters better rather than worse. ‘Mimesis’, particularly, becomes a central term when Aristotle discusses the nature and function of art. In the Poetics, he defines tragedy as: ‘as an imitation of human action that is serious, complete and of a certain magnitude; in language embellished with every kind of artistic ornament, the various kinds being found in different parts of the play; it represents man in action rather than using narrative, through pity and fear effecting the proper purgation of these emotion’.Aristotle is interested in the form of imitation and goes on to consider plot, character, diction, thought, spectacle and song as constituting elements of a typical tragedy. The action of plot must be complete in itself with a proper beginning, middle and an end. All parts of action must be equally essential to the whole. Each part of the tragedy is imitation itself. Character in tragedy imitates the action of noble man who has to be a man of some social standing and personal reputation, but he has to be presented us in terms of his weaknesses because it is his weakness that will make his fall believable.Aristotle thinks that all types of art are mimetic but each may differ in the manner, means, and object of imitation. Music imitates in sound and rhythm, painting in color and po etry in action and word. Aristotle’s ‘mimesis’ does not refer to the imitation of Idea and appearances, like that of Plato. He argues that each area of knowledge is imitation in the sense that as a human being we all learn through imitation. However, he carefully makes a distinction between different kinds of knowledge.For instance, he claims that art and philosophy deal with different kind of truth; philosophy deals with concrete and absolute truth, whereas art deals with aesthetic and universal truth. The difference, for instance, between mimetic poetry and history is stated as ‘one writes about what has actually happened, while the other deals with what might happen’. Art, unlike science, doesn’t abstract universal form but imitates the form of individual things and unites the separate parts presenting what is universal and particular.Therefore, the function of poetry is not to portray what has happened but to portray what may have happened in accord with the principle of probability and necessity. Since poetry deals with universal truth, history considers only particular facts; poetry is more philosophical and deserves more serious attention. In addition, aesthetic representation of reality is not technical, factual, philosophical, and historical. Aristotle compares aesthetic process (mimesis) with the process that takes place in nature.While nature moves through internal principles, art moves through organic principles like plot, action, characters, diction, and there is a unity among them. In a sense, art imitates nature and the deficiencies of nature are supplemented in the process of imitation, and art follows the same method, as nature would have employed. Thus, ‘if a house were natural product, it would pass through the same stages that in fact it passes through when it is produced by art, they would move along the same lines the natural process actually takes’. Poets, like nature, are capable of c reating matter and form.The origin of nature is nature itself and the origin of art is the artist and the defining characteristic of the artist is the ability to create, through imitation, as nature does. The artist constructs the plot as an organizing principle, character constitutes the relation and carries on the action and style gives pleasure. For instance, the plot of tragedy and Dionysian rituals display similar organization. The rituals begin with the spring, which is a striking and beautiful time of the year, and they represent the strength of gods and nature upon primitive society.Tragedy, like the image of spring, has a striking and fascinating beginning and, like ritual, a tragic play pervades and shapes the feelings of the audiences. Dionysian ritual is a sacrifice of human being for gods and nature in the hope for a better and peaceful beginning. Similarly, the tragic hero is symbolically sacrificed after which there appears a peace. Then, the poet takes tragedy, as a mimetic representation of myth, from the natural course of an event that takes place in nature and reorganizes it.In this sense, ‘mimesis’ designates the imitation and the manner in which, as in nature, creation takes place. Mimesis, as Aristotle takes it, is an active aesthetic process. He argues that ‘imitation is given us by nature and men are endowed with these gifts, gradually develop them and finally create the art of poetry’. The poet does not imitate reality but brings reality into existence through ‘mimesis’. The poet recreates and reorganizes already known facts and presents them in a fresh and attractive way; therefore, though audiences know the story of Sophocles’ Oedipus, they go and watch it.The reality as presented to us through ‘mimesis’ is superior and universal not only because we are pleased to learn through imitation but also because such reality is better. Homer, for instance, depicts Achilles not only a s a bad character but also depicts his goodness. Mimesis is thus copying and changing. The poet creates something that previously did not exist and for which there are no available models. Even in dealing with historical materials, the poet needs to fashion it in accord with his art rising to a higher level than is found in reality.Art is fictitious but the mimetic and aesthetic nature of art pervades the fictitious deviation and a work of art forces the thing to appear as something more beautiful and better than that nature and human being posses in common, ‘for it is always writer’s duty to make world better’. It can be argued that Aristotle defines and argues about art with respect to ‘mimesis’, and the concept of imitation in Aristotle is an aesthetic matter. Mimesis is not only ‘origin of art but also a distinguishing quality of man, since imitation is natural to mankind from childhood on’; in addition ‘all men find pleasure i n imitation’.He claims that there are ‘things that distress us when we see them in reality, but the most accurate representation of these same things we view with pleasure. In this sense, catharsis is not a moral and psychological matter but a natural end of the aesthetic act as Salkaver discusses below: Fear and pity are dangerous emotions: painful and troubled feelings arise from the imagination of an imminent evil and cause destruction and pain. Pity, in particular, is a kind of pain upon seeing deadly or painful evil happening to one who does not deserve.However, in the representation of such feelings one feels empathy and gets rid of them. So, a work of art gives a man an opportunity to get rid of painful and troubled feelings arising from the imagination of an imminent evil that may cause destruction and pain on the part of the citizen. Aristotle develops a consistent theory of art upon the concept of imitation. He begins saying that all human actions are imitatio n, then, he focuses on poetry and other areas of studies like history and philosophy. Lastly, he dwells on the poet and the concept of imitation as taken and practiced by playwrights.All his arguments upon ‘mimesis’ are, both in general and in specific sense, have aesthetics quality, since he does not take imitation as social, moral or political phenomena but as an activity of the artist. CONCLUSION Plato’s main concern is with the public recitation of dramatic and epic poetry and in Plato there is emulation between philosophy and poetry. The poet influences the character of the young in every way and has corruptive impact upon the education of the young mind. In addition, poets don’t have a true knowledge of the things.Plato suggests that the emotional appeal is a threat to reason, that mimetic art is remote from reality, that the poet is not serious and knows nothing about poetry and cannot give satisfactory information about his art. It is obvious that he resists the concept of imitation in the case of poetic composition. Tragedy, in particular, and poetry, in general are concerned with pleasure rather than instruction and since it is not possible to imitate a wise and quiet person in the play, since such a person does not fit the content of tragedy, ‘mimesis’ is ethically distracting.Therefore, the function of various discussions of mimetic art in the Republic is ethical: wherever he mentions art he discusses it in relation to education and ethics. Although Aristotle agrees with Plato that poetry has the power to stimulate emotions, he does not pay much attention to the ethical and epistemological aspects of ‘mimesis’. Yet he dwells on the pleasure that men take in learning and argues that tragedy discharges the feelings and spectators leave the play in a state of calm, free of passions.He does not restrict art and poetry and the concept of ‘mimesis’. Aristotle’s ‘mimesisâ€℠¢ is defined by mythos and praxis’, which brings the concept close to areas of time and action- in contrast to Platonic ‘mimesis’, which is closer to image, imagination and imitation. He argues that tragedy is the imitation (mimesis) of a man in action. Aristotle’s ‘mimesis’ is active and creative; and he gives a dynamic character to ‘mimesis’ by introducing mythos and praxis, thus, defines art as ‘mimesis’ and the artist as character.Plato worries about the moral effect of poetry, while Aristotle strikes to psychology and returns repeatedly to shuddering terror (phobos) and pity (eleos) that the tragedy is creating in the spectator, who therefore repeats or imitates what has already taken place on stage. Plato argues that there is a duality between art (mimesis and narrative art) and ethics. The more poetic the poems are the less suited are they to the ears of men. Artistically, the better the comedy is, the worst it is, since the more attractive and perfect the comedy is the more disastrous its effects are.For instance, Homer, in the â€Å"Iliad† tells us or narrates the story of cypresses, as he was himself a cypress. He tells the story as far as it makes the audience feel that not Homer is the speaker, but the priest, an old man. This manner of representation (impersonation), according to Plato, leads to the loss-of-self or transformation of identity and becomes a matter of moral destruction. Aristotle takes the same activity of impersonation in a different way.He praises Homer for not telling excessively in his own voice since, after a few words he immediately brings on stage a man or woman or some other characters that represent the action with larger perspective. As a conclusion, ‘mimesis’ has since the antiquity been discussed to refer to the relation between reality and representation. The nature of discussion upon the concept of ‘mimesis’ as a theory of art changes according to the person who discusses the term and the way he deals with the term.Auerbach, for instance, distinguishes the reality and ‘mimesis’ in literature with respect to the narrative techniques and argues that Homeric epic is not mimetic but realistic since; narration of the tales comprehends every detail and leaves no space for interpretation. Plato, on the other hand, agrees that reality cannot be represented; therefore, ‘mimesis’ is misrepresentation of truth. Aristotle becomes the defender of ‘mimesis’ against Plato and develops a theory of art with reference to ‘mimesis' and claims that art (mimetic art) is superior to philosophy and histpry.

Taxation Law Essay

1. The assessability or otherwise to Jino and Anna of the annual bonuses paid by Darling Bank to them. Consideration of the proximity of services or employment relationship, the importance of the donor’s motive and the status of gratuitous payments are relevant in determining whether the bonuses received are assessable income. We can determine that the bonuses satisfactorily fulfil the requirement that for the bonuses to be assessable they must â€Å"come in†. (tenant v smith) Natural incidents of employment will be income, because they arise from a service relationship and because they are an expected incident of the occupations. Kelly v DCT) Ultimately, it is the character of the payment in the hands of the recipient that is determinative (Scott) of income. The bonuses received by Jino and Anna were not mere gifts. The amount in Scott v FCT was a gift; it was gratuitous, not made in discharge of an obligation and not taken by the recipient as discharging an obligation and not income by ordinary concepts. The payments in Scott v FCT and Moore v Griffiths were ‘one-off’. The payments were in addition to entitlements under service agreements; the donor’s motive was to make a personal tribute and the payment was unexpected.While income generally exhibits recurrence, regularity and periodicity, it would be wrong to conclude they were necessary elements and that a ‘one-off’ payment in the nature of a ‘gift’ cannot be income. (demonstrated by Squatting Investment Co) In Moore v Griffiths, the bonus received was a testimonial or personal gift rather than a reward for services rendered by the taxpayer in the course of his employment. The payment had no foreseeable element of recurrence, and there was no knowledge or expectation on the taxpayer’s part that the payment would be made as a reward for rendering his services.A bonus payment is ordinary income for the purposes of subsection 6-5(2) of the ITAA 1997, which provides that the assessable income of a resident taxpayer includes ordinary income derived directly or indirectly from all sources, whether in or out of Australia, during the income year. The initial presumption, prima facie, a payment from taxpayer to recipient is not income (Hayes v FCT) may be displaced if in substance and reality the payment was a product of services.Ordinary income is typically regarded as including salary and wages and fees connected with employment or provision of services; the critical element being the connection with an earning activity. Amounts derived from employment or the provision of services are income. In FCT v Dixon, the amount taxpayer received was assessable because the receipts were of an income character, and the amount was an expected periodical payment arising out of circumstances, and also because it formed part of the receipts upon which he depended for regular expenditure.Similarly, the bonuses Jino and Anna received fulfille d 3 critical elements in FCT v Dixon; the payment was periodical, incidental to employment and relied upon for regular expenditure. In FCT v Harris, payments were unrelated to the length or quality of service, and were periodic yet unpredictable. Hence, they were unassessable as the critical elements in Dixon’s case were absent in Harris. In FCT v Kelly, the prize money the footballer received was held to be payments as income. Kelly was aware that the prize would be offered,S15-2 sets out that allowances and other things provided in respect of employment or services can be included in your assessable income. S15-2(1) states that â€Å"assessable income includes the value to you of all allowances, gratuities, compensation, benefits, bonuses and premiums provided†¦ in respect of†¦ any employment of or services rendered†. Hence, if the bonuses are consequently not considered ordinary income, it will still be regarded assessable under s15-2 as the amount that is assessable as ordinary income under s6-5 is not included in assessable income under s15-2(3).The key issue to consider is the ‘connection with earning activity’. It was for ‘work throughout the year’. The $100,000 bonuses can therefore be included in assessable income under s. 15-2 as a reward for personal exertion, even though the bonuses were unexpected and not relied upon by Jino and Anna (Moore). The bonuses were recurring, incidental to employment, of an ordinary kind. (Scott) There is direct nexus with employment; FCT v Cooke & Sherden is irrelevant because the holidays received did not represent income.There was no entitlement to alternative compensation if the holidays were not taken, and it was also not convertible into money. 2. Whether Jino and Anna are entitled to deductions for interest paid on the amount they redraw from their loan on the Darling Point property to partly finance their investment in the King Street property. ITAA97 S8. 1 (1) p rovides that you can deduct from your assessable income any loss or outgoing to the extent that â€Å"it is incurred in gaining or producing your assessable income†.Hence, Jino and Anna will be entitled to deductions for interest paid on the amount they redraw from their loan â€Å"to the extent† they are using it to finance their investment in the King Street property. Interest is characterised by the use of the funds; the fact that the original loan was for the Darling Point property is irrelevant. Consideration must be given to the redraw facility, that any fund used from the redraw is used to produce assessable income or for the business, and the interest on the portion of the fund will be deductible to that extent.In FCT v Munro, the deduction for interests were not permitted under s. 8-1 ITAA97. It was held that the â€Å"deductibility of interest depends on the purpose for which the principal is borrowed, a deduction in interest is not permitted when the borrow ed money is used for a purpose whereby no income is produced, even if the money is borrowed on the security of rent producing property†. The commissioner disallowed the taxpayer’s claim for deductions, on the basis that the borrowed moneys had not been applied exclusively to produce assessable income.The borrowed money had been applied for the benefit of the sons and hence interest was not incurred in gaining assessable income. Conversely, the purpose for which the principal amount of $400,000 Jino and Anna borrowed was for an investment in property that would produce rent. The fact that the Darling Point property was used as security for the loan as it was withdrawn from the ‘repayment redraw’ facility for residential property is irrelevant. Hence, Jino and Anna should be entitled to deductions for the 6% interest paid on the $100,000 withdrawal from the redraw facility.Steele v FCT considers whether there is sufficient nexus of residence with income produ ction; interest incurred before assessable income is derived is deductible if there is. It was established that the meaning of ‘assessable income’ in the first limb of s51(1) is summarised in Fletcher & Ors v FCT (1991) 173 CLR. Assessable income is to be â€Å"construed as an abstract phrase which refers not only to assessable income derived in that or in some other tax year but also to assessable income which the relevant outgoing ‘would be expected to produce’†¦Ã¢â‚¬ .The 6% interest withdrawn from their loan is incurred before assessable income is derived hence is deductible. 3. Appropriate tax treatment of the lump sum payout to Thomas from both Jino and Anna’s perspective and from Thomas’s perspective From Jino and Anna’s Perspective TR 2005/6 1. This Ruling explains the circumstances where it is considered that: (a) a lease surrender receipt is assessable income under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997); and (b) a lease surrender payment is deductible under section 8-1 of the ITAA 1997. . This Ruling also addresses the application of the provisions of the ITAA 1997 covering capital gains and capital losses (CGT). The first issue to consider is first considering the general deduction provision s8-1. Although the lump sum payout passes the 1st positive limb, based on Sun Newspaper Ltd v FCT, we can establish that the payout is not of revenue but of a capital nature. There are 3 matters to consider in determining whether the payout is on revenue or capital account. Footnote: pg 446 of casebook) Parallel to the features of transactions of the expenditure in Sun Newspaper, [1] (a) the payout was of a large sum intended to remove competition for Tony, (b) the payout was recurrent in the sense that the risk of a competitor arising must always be theoretically present, (c) the chief object of the †¦Ã¢â‚¬ ¦ Considering the general deduction provision s8-1, if the payout was reve nue, it would be deductible. However, the capital nature of the payout fails the negative non-capital requirement under s8-1.As Jino and Anna are not â€Å"carrying on a business of gaining or producing assessable income† (s8-1(b)) in leasing out the shop, it is still a capital gains tax and we must consider further provisions for specific deductions for capital expenditure. Jino and Anna were not obliged to lease the shop to receive rent because Thomas was already willing and happy to pay fixed rental of $3,500 per month for 5 years. Therefore, the $5000 is not deductible because it is not a loss, but rather a result of voluntary action. If it were a loss incurred, then the amount would be deductible.Second, for the lump sum payment to be deductible, the expense has to be related to producing assessable income. Herald and Weekly Times Ltd v FCT derives the notion ‘incurred’, as â€Å"the expenditure (legal fees) incurred by the taxpayer was wholly and exclusive ly expended in gaining or producing its assessable income and was therefore deductible under s23(1)(a). † Since the $5000 payment was to terminate Thomas’s lease and provide an opportunity for Jino and Anna to obtain $500 more in monthly rent, it can be seen as being incurred to gain assessable income from the new lessee Tony.Consequently, the expense of $5,000 is deducted by straight line method over five years. Thomas’s Perspective The amount paid to Thomas can either be capital in nature where â€Å"the lease formed part of the profit-yielding-structure of the lessee’s business† or it could be income which â€Å"arises in the course of business activity†. If the compensation payment lead to the cancellation of business leaving the profit-making structure permanently impaired, then it constitutes as a capital gain. Considering Heavy Minerals (1966) Californian Oil ProductsIn Van den Bergs Ltd v Clark (1935), the House of Lords held that â⠂¬Å"the sum received by the taxpayer†¦ on the termination of the arbitration and in consideration of the taxpayer’s consent to termination†¦ was a capital receipt and shouldn’t be taken into account in computing the taxpayer’s liability to tax. † 4. Appropriate tax treatment of the waiver of Tony’s first month’s rental from both Jino and Anna’s perspective and from Tony’s perspective Jino and Anna’s perspective No money involved – agreement Not meant to pay each other money. Tony didn’t pay out any rent and anna didn’t receive.No money exchanged therefore first month no assessable income as no exchange. For tony didn’t pay out any rent therefore no deduction Tony’s perspective Orica Reduction in expenditure can not be income according to ordinary concepts assessable under s25(1). There was no profit or gain made as a result of the taxpayer entering into arrangements which was à ¢â‚¬Ëœa singular transaction, not part of the regular means whereby the taxpayer obtained returns’. Lees & Leech Even if it was assumed the payment received by taxpayer constituted a profit or gain, the payment was not received by it in the ordinary course of carrying on its business.TR 93/6 1. This Ruling is concerned with those arrangements which are used to reduce the interest payable on a customer's loan account. These are commonly referred to as ‘interest offset arrangements' but are called ‘loan account offset arrangements' in this Ruling. These products are generally structured so that no interest is derived by the customer and therefore the customer is not liable to pay income tax in respect of the benefit arising from the account. This Ruling: †¢ outlines the manner in which acceptable loan account offset arrangements usually operate; and †¢ xplains the limits on acceptable arrangements. 5. The appropriate tax treatment of the early repayment pe nalty from both Jino and Anna’s perspective and from Tony’s perspective TR 93/7 A penalty interest payment is generally deductible under subsection 51(1) if: (a) the loan moneys were borrowed for the purpose of gaining or producing assessable income or for use in a business carried on for that purpose; and (b) the payment is made in order to rid the taxpayer of a recurring obligation to pay interest on the loan, where such interest would itself have been deductible if incurred.Where the repayment of loan moneys borrowed for the purpose of producing assessable income is secured by mortgage, penalty interest payable on an early repayment which effects a discharge of the mortgage will generally be deductible under section 67A. 5. Penalty interest is not expenditure incurred in borrowing money so as to be deductible under section 67. 6. Where penalty interest is paid upon repayment of a loan incidental to the disposal of an asset, the payment is not taken into account unde r Part IIIA of the ITAA in calculating the amount of any capital gain or capital loss arising on the disposal.Subsection 51(1) provides that: â€Å"all losses and outgoings to the extent to which they are incurred in gaining or producing the assessable income, or are necessarily incurred in carrying on a business for the purpose of gaining or producing such income, shall be allowable deductions except to the extent to which they are losses or outgoings of capital, or are of a capital, private or domestic nature, or are incurred in relation to the gaining or production of exempt income. 9. Generally speaking, provided loan moneys were borrowed for the purpose of gaining or producing assessable income or for use in a business carried on for that purpose, penalty interest payable on early repayment of the loan will, unless it is of a capital nature, qualify for deductibility under subsection 51(1). This will commonly involve borrowings used to acquire an income-producing asset or to p rovide working capital to operate a business. 10.In the case of such borrowings, the central issue is whether penalty interest payments are â€Å"losses or outgoings of capital, or of a capital†¦ nature†. If so, then they will not be deductible under subsection 51(1), but may be deductible under sections 67 or 67A. 11. We do not consider that so-called penalty interest is, in fact, in the nature of interest. This is so even if the loan agreement uses the term â€Å"penalty interest†. The description of an item used in any relevant agreement is not conclusive of its character (refer FC of T v. Sth. Aust.Battery Makers Pty. Ltd. (1978) 140 CLR 645 at 655; 78 ATC 4412 at 4417; 8 ATR 879 at 884 per Gibbs ACJ and Cliffs International Inc. v. FC of T (1979) 142 CLR 140 at 148; 79 ATC 4059 at 4064; 9 ATR 507 at 512 per Barwick CJ). To call a payment â€Å"interest† does not conclusively determine that it in fact answers that description. Nor does it prevent the pa yment from being an outgoing of a capital nature. 12. Interest is considered to be â€Å"compensation to the lender for being kept out of the use and enjoyment of the principal sum†: see FC of T v.The Myer Emporium Ltd. (1987) 163 CLR 199 at 218; 87 ATC 4363 at 4371; 18 ATR 693 at 702). Penalty interest is not paid for the use of the lender's money. It is paid in respect of a period when the borrower has repaid the loan and does not have the use of the money (refer R. W. Parsons, Income Taxation in Australia at para. 6. 330) 13. The critical factor in determining the essential character of an outgoing is the character of the advantage sought by the making of the expenditure ( Sun Newspapers Ltd. v. FC of T (1938) 61 CLR 337 at 363 per Dixon J).Whether an outgoing is capital or revenue in nature â€Å"depends on what the expenditure is calculated to effect from a practical and business point of view† ( Hallstroms Pty. Ltd. v. FC of T (1946) 72 CLR 634 at 648 per Dixon J ). 14. As a penalty interest payment is a cost directly attributable to obtaining early repayment of a loan, the question to be answered is effectively: â€Å"what, from a practical and business point of view, is the advantage sought from an early repayment of the loan? † This is a question of fact to be answered on a case by case basis. 5. Where the advantage sought is the release from the contractual obligation to incur a recurrent liability to pay interest on the loan, and such interest would itself have been deductible, then the penalty interest payment is on revenue account ( FC of T v. Marbray Nominees Pty. Ltd. 85 ATC 4750; (1987) 17 ATR 93, Metals Exploration Ltd. v. FC of T 86 ATC 4505; (1987) 17 ATR 786). Such a payment does display certain capital indicia in terms of the tests enunciated by Dixon J. in the Sun Newspapers case (supra); i. e. t is a once-and-for-all type lump sum which eliminates a threatened disadvantage and thus produces a benefit of a lasting char acter for the taxpayer. Nevertheless, where the initiating cause for early repayment of the loan is a saving in future interest outlays, the payment is essentially revenue in character. 16. On the other hand, where the penalty interest payment is paid effectively as a price to rid the taxpayer of a burdensome capital asset or is otherwise incidental to the realisation of an asset, then it will generally be on capital account. 17.Where repayment of a loan is secured by mortgage, penalty interest payable on early repayment may be deductible under section 67A. Section 67A provides a deduction for expenditure (excluding principal or interest payments) incurred in connection with the discharge of a mortgage securing repayment of moneys borrowed for the purpose of producing assessable income. Unlike subsection 51(1), deductibility is not affected by whether the expenditure is capital or revenue in nature. As previously discussed, so-called penalty interest is not, in fact, in the nature o f interest, and is therefore not excluded on his basis from deductibility under section 67A. 18. Borrowing expenses which are on capital account and for that reason not deductible under subsection 51(1) may qualify for deduction under section 67. However, penalty interest is not â€Å"expenditure incurred†¦ in borrowing money† for section 67 purposes. These words, in the context of section 67(1), refer to a â€Å"cost† of borrowing; i. e. expenditure incurred in relation to the actual establishment of the relevant loan. The liability to pay penalty interest is first incurred after the money is borrowed, and is therefore not incurred in borrowing the money.The payment is not made pursuant to a contractual obligation which was incurred at the time of borrowing as an incident of establishing the loan (refer Ure v. FC of T 81 ATC 4100; (1981) 11 ATR 484). 19. Where penalty interest is paid upon repayment of a loan incidental to the disposal of an asset, the payment is not taken into account for Part IIIA purposes in calculating the amount of any capital gain or capital loss arising on the disposal. The payment would not be included in the cost base of the asset under section 160ZH.In particular, it is not within the categories of â€Å"incidental costs† of acquisition or disposal in subsections 160ZH(5) or 160ZH(7), and, as it is not in the nature of â€Å"interest† (see paragraphs 11 and 12 above), is not a â€Å"non-capital cost† under subsection 160ZH(6A). 22. Anne obtains a loan from a financial institution to purchase a rental property. Within the term of the loan Anne decides to sell the property. This requires her to repay the loan in order to discharge a mortgage over the property which secures the loan. In paying out the loan early Anne incurs a penalty interest payment. 3. The repayment of the loan, and the associated incurrence of the penalty payment, is a necessary incident of the sale of the property. A payment so connected to the realisation of a capital asset will be on capital account. The payment is therefore not deductible under subsection 51(1). The payment will, however, qualify for deductibility under section 67A as expenditure incurred in discharging a mortgage. 6. The CGT effects for Jino and Anna of the sales of the Darling Point apartment and of the King Street Property ———————–

Pakistan Cement Industry

Compiled by: Mirza Rohail B http://economicpakistan. wordpress. com/2008/02/12/cement-industry/ History & Introduction Growth of cement industry is rightly considered a barometer for economic activity. In 1947, Pakistan had inherited 4 cement plants with a total capacity of 0. 5 million tons. Some expansion took place in 1956-66 but could not keep pace with the economic development and the country had to resort to imports of cement in 1976-77 and continued to do so till 1994-95. The industry was privatized in 1990 which led to setting up of new plants. Although an oligopoly market, there exists fierce competition between members of the cartel today. The industry comprises of 29 firms (19 units in the north and 10 units in the south), with the installed production capacity of 44. 09 million tons. The north with installed production capacity of 35. 18 million tons (80 percent) while the south with installed production capacity of 8. 89 million tons (20 percent), compete for the domestic market of over 19 million tons. There are four foreign companies, three armed forces companies and 16 private companies listed in the stock exchanges. The industry is divided into two broad regions, the northern region and the southern region. The northern region has around 80 percent share in total cement dispatches while the units based in the southern region contributes 20 percent to the annual cement sales. Cement industry is indeed a highly important segment of industrial sector that plays a pivotal role in the socio-economic development. Since cement is a specialized product, requiring sophisticated infrastructure and production location. Mostly of the cement industries in Pakistan are located near/within mountainous regions that are rich in clay, iron and mineral capacity. Cement industries in Pakistan are currently operating at their maximum capacity due to the boom in commercial and industrial construction within Pakistan. The cement sector is contributing above Rs 30 billion to the national exchequer in the form of taxes. Cement industry is also serving the nation by providing job opportunities and presently more than 150,000 persons are employed directly or indirectly by the industry. The industry had exported 7. 716 million tons cement during the year 2007-08 and had earned $450 million, while is expected to export 11. 0 million tons of cement during 2008-09 and earn approximately $700 million. Fiscal Performance 2008-09 Business Recorder reported that Pakistan’s cement exports witnessed a healthy growth of 65%, to over 6 million tons during 7 months of the current fiscal year mainly due to rise in international demand. The exports may reach to 11 million tonnes and earn approx $ 700 million during 2008-09. The statistics of All Pakistan Ce ment Manufacturers Association also showed that cement exports had mounted to over 6 million tons in 7 months as compared to 3. 2 million tons of same period of last fiscal year, depicting an increase of 2. 38 million tons. Cement exports during January 2009 went up by 30% to 0. 81 million tons as compared to 0. 623 million tons in January 2008. However, slow construction activities in the country during the period badly upset domestic sale of cement, which depicted decline of 15%, to 10. 77 million tons as compared to 12. 59 million tons of last fiscal year. On MoM basis, local dispatches of cement during January 2009 showed a decline of 8%, to 1. 51 million tons from 1. 65 million tons of January 2008. Overall dispatches, including export and local sales, reached 16. 77 million tons during July to January of 2008-09 as against 16. 20 million tons of last fiscal year, depicting an increase of 3%. By September 2009, after witnessing substantial growth in all three quarters of fiscal year (FY) 2008-09, cement sector concluded the fourth quarter with a handsome growth of 1,492 percent on yearly basis, All Pakistan Cement Manufacturers Association’s report revealed on 29th September 2009. Higher retention prices (up 59 percent) and high rupee based export sales amid rupee depreciation (20 percent) drove profits up north. However, this growth is magnified, as FY2007-08 was an abnormally low profit period for the sector. Moreover, the performance is skewed towards large players with export potential as profitable companies in both years posted increase of just 109 percent, said analyst at JS Research Atif Zafar. He said that cumulative profitability of companies in FY09 stood at Rs 6. 2 billion or $78. 2 million as compared to Rs 386 million or $6. 2 million depicting a massive growth of 1,492 percent. Companies with profits in both the years posted 109 percent earnings improvement. Though total dispatches were down 2 percent, net sales grew by 55 percent to Rs 101. 4 billion or $1. 3 billion on the back of higher net retention prices (up 59 percent) and improved export based revenues. Cost of sales/tonne also rose by 33 percent on yearly basis amid higher realised coal prices and inflationary pressures, the analyst maintained. Production Capacity In Pakistan, there are 29 cement manufacturers that are playing a vital role in the building up the country’s economy and contribution towards growth and prosperity. After 2002-3, most of the cement manufacturers expanded their operations, and increased production. This sector has invested about $1. 5 billion in capacity expansion over the last six years. The operating capacity of cement in 1991 was 7 million tons, which increased to become 18 million tons by 2005-06 and by end of 2007 rose to above 37 million tones, and currently the production cpapacity is 44. 07 million tonnes. Cement production capacity in the north is 35. 18 million tons (80 percent) while in the south it is only 8. 89 million tons (20 percent). The cement manufacturers in 2007-08 added above eight million tons to the capacity and the total production was expected to exceed 45 million tons by the end of 2010. It may result in a supply glut of seven million tons in 2009 and 2010. Actual Cement Production (in million tons) According to Government Board of Investment, 2001-02 – 9. 83 2002-03 – 10. 85 2003-04 – 12. 86 2004-05 – 16. 09 2005-06 – 18. 48 2006-07 – 22. 73 2007-08 – 26. 75 2008-09 – 20. 28 Exports & International Markets The cement industry of Pakistan entered the export markets a few years back, and has established its reputation as a good quality product. Deregulation after accession of Pakistan to WTO is expected to open the window of competition from cheaper markets. The recent acquisition of Chakwal Cement by an Egyptian giant, Orascom may be a beginning of such an entry in Pakistan by multinationals. New avenues for export of cement are opening up for the indigenous industry as Sri Lanka has recently shown interest to import 30,000 tons cement from Pakistan every month. If the industry is able to avail the opportunity offered, it may secure a significant share of Sri Lanka market by supplying 360,000 tons of cement annually. In 2007, 130,000 tons cement was exported to India. In 2007, the exports to Afghanistan, UAE and Iraq touched 2. 13 million tons. At present, the economies of major countries are facing recession, but Pakistan’s cement sector is still maintaining a healthy growth. Cement export to India has already slowed after imposition of duty by Indian authorities. Pricing Another problem faced earlier by the Industry was the high taxation. The general sales tax (GST) was 186% higher than India. The impact of this tax and duty structure resulted in almost 40% increase in the cost of a cement bag (50 Kg). A bag in India earlier cost Rs. 160 as compared to Rs. 220 in Pakistan. In the budget of 2003-04, a duty cut of 25% was permitted to the cement sector with assurance from the cartel to pass on this benefit to the consumers. In 2006, the price of a bag went up to Rs. 430 however in 2007 it has stabilized at Rs. 315 per bag. In mid 2008, cement prices stabilized further at Rs. 220 per bag. The Government has reduced central excise duty (CED) on cement in the budget for 2007-08 in order to boost construction activity. Average industry cost of cement bag/50Kg = Rs. 193 Average industry price of cement bag/50Kg = Rs. 235 Domestic Demand Local demand in the country for the year 2008-09 is expected to be around 20 million tons. Domestic demand is expected to grow at 13% Capacity growth rate (CAGR) during next five years. Certain factors will also affect the growth of cement industry as well. These are as follows: Strong GDP growth O Higher GDP growth has positive impact on cement demand. O Cement demand growth rate was double the GDP growth rate in last three years. Housing sector growth O Housing projects consume roughly 40% of cement demand. O Low interest rates, post 9/11 remittances’ inflow, and real estate boom have helped housing sector growth. Government Development Expenditures O Government development expenditures count for one third of total cement consumption. O Increase in PSDP – from Rs. 80 bn in 1999 to Rs. 520 bn in 2007. O Infrastructure development in a region triggers private development projects having even positive impact on cement demand. Earthquake Rehabilitation O Earthquake losses of October 8th are estimated at $ 5. 2bn O Reconstruction work will boost construction material demand O Reconstruction work is expected to generate cement demand of 4mn tons over next 3-4 years Announcement of large Dams O Construction of four large dams will generate demand of 3. 7mn tons. Bhasha Daimer Dam, Munda Dam, Akhori Dam and Neelum Jhelum. Per Capita Cement Consumption Pakistan currently has a per capita consumption of 131kg of cement, which is comparable to that for India at 135kg per capita but substantially below the World Average 270kg and the regional average of over 400kg for peers in Asia and over 600kg in the Middle East. Cement demand remained stagnated during 90’s owing to lack of development activities. In 1997, per capita consumption was 73 kg in both Pakistan and India. By 2005-06, consumption in India rose to become 115 kg/capita whereas ours rose to 117 kg/capita. A comparison of few countries in 2005: Bangladesh 50 kg/capita Pakistan 117 kg/capita India 115 kg/capita USA 375 kg/capita Iran 470 kg/capita Malaysia 530 kg/capita EU 560 kg/capita China 625 kg/capita UAE 1095 kg/capita Challenges to Cement Industry The cost and exports may be affected due to weakness of the US dollar causing coal, electricity charges and freight prices, comprising 65 to 70 percent of the cost. The PSDP allocation for 2009 has been cut by Rs 75 billion and feared further cuts would curtail cement demand. Major capacities of countries like India and Iran are expected to come online by FY10 and onwards which are likely to convert these countries from dependent importers to potential exporters. Moreover, this current rising trend is expected to be short-lived due to higher interest rates and inflationary concerns are likely to make it disadvantageous for investors to enter the construction industry. In addition to this, to control real estate prices the government is considering imposing a tax on it. Major General Rehmat Khan, Chairman of All Pakistan Cement Manufacturers Association (APCMA), told Business Recorder, â€Å"cement industry is getting Rs 24 per ton as day dutydrawback for export of cement which needs to be revised. In view of today’s calculation for duty drawback, which works out to Rs 130 per ton, he proposed that duty drawback be increased to Rs 130 per ton ,instead of Rs 24 per ton. † Referring to taxation on cement, he said that cement dispatches are subject to payment of federal excise duty @ Rs 900 per ton, general sales tax @ 16 percent, special excise duty @ 1 percent, marking fee @ 0. 1 percent of ex-factory price, besides provincial duties and taxes. These taxes come to around Rs 96 per bag which is the highest in the world. Cement, it appears, is being treated as a luxury item for the purpose of taxes and duties. He proposed that the government should reduce excise duty by Rs 450 per ton in the forthcoming budget while the remaining half should be eliminated altogether along with the special excise duty. Besides this, sales tax should not be charged on excise duty paid value. He also proposed withdrawal of customs duty on Pet Coke and remove it from negative list for import from India because cement industry imports Coal and Pet Coke as fuel for production and customs duty on imported coal is zero while on Pet Coke it is charged @ 5 percent. (c) ECONOMIC PAKISTAN

Discuss the sources of irish law and show how they relate to each Essay

Discuss the sources of irish law and show how they relate to each other - Essay Example These shall be discussed. Bunreacht na hEireann 1937 The Irish Constitution is the supreme source of law of Ireland although it is, arguably, not the main source in terms of quantity. The Constitution is the backbone of the Irish legal system consisting of the source of power exercised by the legislative, judicial and executive branches of government. The Irish Supreme Court and High Court are empowered to review all legislation and may strike down laws if they are inconsistent with the Irish constitution (McCutcheon et al 2008, p. 649) All laws passed by the legislature must comply with the provisions of the Constitution. Specifically, the Constitution provides that the Oireachtas must not enact any law which is repugnant to the Constitution or any provisions thereof (Article15.4.1-2) 4.1 The Oireachtas shall not enact any law which is in any respect repugnant to this Constitution or any provision thereof. 4.2 Every law enacted by the Oireachtas which is in any respect repugnant to this Constitution or to any provision thereof, shall, but to the extent only of such repugnancy, be invalid This means legislation ranks lower than the Constitution. The Constitution provides that the institution which can interpret both the Constitution itself and all the other sources of law are the Courts of law. (Articles 34-37) As the primary source of law as well as having a higher status within the jurisdiction, all other laws must be in conformity with it. Any law that does not comply with the Constitution is invalid. The Constitution regulates the relationship between the organs of government and the citizens and those living in Ireland. (Article 6) The Constitution also guarantees certain fundamental rights and freedoms such as equality before the law, personal liberty, property rights, and freedom of religion and the importance of the family. (Articles 40-44) The Constitution is in both official languages but in the case of incompatibility it is the Irish version which wi ll prevail as it is the first official language. (Articles 8 and 25) Legislation This is law produced through the Oireachtas. This is, arguably, the most important source of law in the modern day Ireland. Firstly, in terms of quantity, the Oireachtas produces far more legal rules than any other source. Secondly, under Article 15 of the Constitution, the Oireachtas has‘sole and exclusive’ law making power. The Irish Constitution assigns to the Oireachtas the sole law making power within the State. (Article 15.2) Every year a large number of pieces of legislation known as statutes are brought into operation as Acts of the Oireachtas. The procedure for the creation of Acts is provided for in the Constitution. Acts of the Oireachtas are known as primary legislation and must follow a particular procedure to be legitimate including going through both houses of the Oireachtas, the Dail and the Seanad. Each piece of legislation must be compatible with the Irish Constitution and the Supreme Court of Ireland may strike down legislation if it is not compliant with the Constitution. Statutes are divided into sections and parts, depending on their length. Article 25 of the Irish Constitution states that all acts must be in both official languages, Irish and English and in the case of contradiction it is the Irish version which will prevail. Each act or statute must be compatible with the Constitution, and may be referred to the Supreme Court by the President to decide

Optional Essay Example | Topics and Well Written Essays - 250 words - 1

Optional - Essay Example Newton’s classic mechanics doesn’t have other categories of being such as such as mind, purpose, life or organization. Newtons laws of motion form the three physical laws that combined a form basis for classical mechanics. In contrast to Aristotle (Greece) point of view, he opposed the idea that the basis of true reality was only in a transcendental point. As a substitute model, he came up with his explanation of categories: Within the ten categories he explained that, "substance" was primary and defined what all objects contain. Other categories like relation, quality, and quantity were derived attributes, which were meaningful when assigned to an object that has substance. For him, the world consisted of persons and separated substances with common attributes. Aristotle gave an account that rotating spheres carried the Sun, Moon, Stars and planets around a stationary unique earth. In contrast to newton, his natural science established broad principles of change that controls all natural bodies, i.e. celestial, inanimate, living and terrestrial and motion change in

Marketing Intelligence Report Essay Example | Topics and Well Written Essays - 2500 words

Marketing Intelligence Report - Essay Example They should devise suitable plans and choose appropriate methods in order to gain high quality marketing information to analyse and evaluate. To this end, the process of Marketing Intelligence is essential. This paper will identify appropriate marketing intelligence requirements for business decision-making that are required to design, plan and implement a marketing intelligence programme. This will be done by focusing on how quantitative and qualitative information can be interpreted and coherently presented with the appropriate intelligence that leads to effective marketing and business decisions. The process, quality and outcomes of a marketing intelligence project will be evaluated to substantiate the report. The paper will examine the marketing intelligence issues relative to financial institutions in the UK. The Marketing Concept and Marketing Intelligence Marketing is the procedure through which an organization plans and executes the creation, promotion, pricing and distribution of goods and services to sell and create satisfaction for consumers and to meet organizational objectives. It is thus required for the organization to focus on consumers in order to understand their needs and to make them satisfied in the shortest possible time and in the most efficient ways that prove to be beneficial for both consumers and the organization. This implies that any organization has to get involved in gathering information relative to consumer needs and collect marketing intelligence in order to efficiently meet the given needs. Marketing research is a crucial element of marketing intelligence and helps in improving the management’s decision making process through the availability of timely, specific and authentic information. All decisions taken by the management create specific needs for information without which the pertinent strategi es cannot be developed. In the context of financial institutions in the UK, market intelligence implies the ability of the institution to collect market information in objective and systematic ways and to effectively analyze and interpret the same. This information should be applied in the right context to come up with strategic proposals and action strategies. The application of the information in the right context is the element that differentiates marketing intelligence from market research. It essentially refers to the aspect of information gathering relative to the wider market intelligence processes. A market intelligent financial institution has the ability to ascertain the kind of efficient marketing research tools that are most applicable to resolve its current problems. It implements the most efficient strategies in ensuring outcomes that are reliable and of high quality. Eventually, such institutions are able to incorporate the outcomes of the research to develop efficien t strategies (Kim and Mauborgne, 2004 ). The process of gathering marketing intelligence The process of gathering marketing intelligence for financial institutions is characterized with a gap in terms of tools that enhance their operations. In most cases, the research outcomes are not fully scattered across the entire institution, which prevents them from being effectively included in the business operations. Mostly, marketing research is an isolated effort that does not allow the results to be acted upon effectively. In addressing this issue, it is important to develop a systematic strategy that takes the institution through the complete procedure of marketing activities from designing to implementing and applying. The institution should determine the objectives and

Short answers Essay Example | Topics and Well Written Essays - 250 words - 1

Short answers - Essay Example 2. To the grandmother, a man is a "great man" if his qualities are adjusted to her own. Red Sammy is "great" in light of the fact that he trusts individuals indiscriminately and waxes nostalgic about more pure times—both of which the grandma can identify with. The Misfit is "great" in light of the fact that, she reasons, he wont shoot a woman a refusal that might be in keeping with her own particular good code. Her supposition, obviously, turns out to be false. The main thing "great" about the Misfit is his consistency in experienced his ethical code of "no joy yet meanness." 3. The iron as a symbol represents the tasks and obligations that kept the storyteller from captivating with Emilys life all the more significantly. he dreary movement of the iron moving over and over again over the surface of the pressing board emulates the storytellers perspectives as she moves here and there and then here again over her life as a mother, endeavoring to distinguish the wellspring of Emilys present challenges. 4. Readers find that regardless of the way that Kathy and Tommy imparted an interesting relationship, the way that Kathy says she wasnt crying wild after his consummation and that she drove off to wherever it was she should be, just about puts over the thought that Kathy has learnt to acknowledge the way that she will in the end complete along these lines does not respond in the path in which say, we might in the discouraging and bleak circumstance. In a manner we feel that the "start" that has been in Kathy since the begin has vanished and that the blamelessness of Kathy that has completed the novel, regardless of every last one of rowdy exercises, has

European Union and Free Movement of Labour Essay

European Union and Free Movement of Labour - Essay Example However, in wider political terms, the tolerance of the principle of free labour movement is an important signal of a willingness to treat the citizens of one EU member state as welcome within any other' (Wallace 2004: 3). In the last couple of decades, EU labour migration policies have been largely aimed at preventing labour migration from outside while encouraging labour mobility inside. The eastern enlargement of the EU presents a case whereby, according to the logic of enlargement, nationals coming from the accession states would be treated more like members and would be allowed access to the EU labour market. An increasing migration trend since the 1990s has been the search for temporary--as opposed to permanent--migration, especially from the CEE countries. This kind of migration does not involve residential settlement and does not pose a burden on the welfare states in Western Europe--short-term, income-seeking migrants will usually not draw any public welfare provisions they are entitled to receive (such as medical insurance, social security and unemployment benefits) from the home country. The great majority of Poles, Czechs and Hungarians who contemplate possibilities for migration think of it as a supplement to (not replacement of) their home-country earnings (Morawska 2000). The trend towards temporary migration is demonstrated in a May 2001 survey on labour movement from the Czech Republic, Hungary, Poland, Romania and Bulgaria after accession. Twelve per cent of them intended to work for longer than two years and 13 per cent to settle permanently (CEORG 2001). These forms of mig ration target the country of origin in the end, because the transfers of money and skills emanating from these movements are, in turn, leading to further economic growth within the sending countries (Langewiesche 2000: 15). An increasing tendency in Eastern Europe is incomplete migration' (Okolski 2001). This is a form of mass mobility of very short duration, often documented as tourism, which involves petty trade in cross-border regions. Although the expansion of the EU towards the east will create immigration to the EU member states, it will not lead to significant numbers of immigrants from the new states. A study conducted by the European Integration Consortium at the request of the Employment and Social Affairs Directorate General of the European Commission on the impact of eastern enlargement on employment and wages in the EU concludes that one should not fear massive immigration. According to the study, the number of foreign residents from the CEE countries in the EU would increase annually by around 335,000 immediately after the introduction of free movement of persons. The issue of free movement of labour became prominent during the negotiations for accession between the EU and Greece, Portugal and Spain in the 1980s. It resulted in transition periods for the mobility of labour. Greece joined the European Community in 1981 and only in 1986 was its labour force allowed to move freely in the EU. Spain and Portu gal entered the EU in 1986 with restrictions on labour movement

Forestry Commission Essay Example | Topics and Well Written Essays - 2000 words

Forestry Commission - Essay Example The isolated rural of England, Scotland, and Wales consisted of three thousand employees made it even more difficult to integrate changes. (McCann, 2003, p. 948.) The leaders in charge had been accustomed to doing things the old way. Some realized that in order to implement change and to train their workforce, they had to change themselves. This was necessary in order to create teamwork instead of orders coming down from up top without the involvement of others. (McCann, 2003, p. 948.) The author reports that a manager in Forest District B stated that he realized that in order to create an environment that was team-based, he had to change himself. (McCann, 2003, p. 950.) Consultants helped managers analyze their own attitudes and behaviors. It was believed that at every level, the organizational culture was one of blame and that managers and their workforce would point the finger at everyone else. Leadership events were coordinated to help all transition from the old way of doing things to the new way. Regardless of these efforts, some managerial still refused to change and some even quit. Fifteen selected to retire early and some managers were moved to other posts. (McCann, 2003, p. 948.) Due to the company's extremely hierarchical system, some were skeptical and even reluctant to change. Although the change process was gentle, team members still feel that despite the new district team approach, the entire company is still under the old way. They feel that although they are encouraged to voice their opinion but even so, people are afraid to really say what they think due to fear of the consequences. So they believe that although their district has made some changes, the overall company is still under the old system so there is much skepticism and lack of trust and belief. (McCann, 2003, p. 950.) Resistance to change was also due to low morale and the feeling of hopelessness; like the efforts would be worthless. Although the organization had already shown that it could make changes and deal with them, a problem seemed to be that they were all "changed out". They felt that more and more changes were being imposed on them and that the only solution is that things remain the same and no more changes. (McCann, 2003, p. 949.) Management had the capability to implement change by helping the staff members to grab the initiative instead of having, or feeling, change imposed on them. They had access to consultants to help them do their jobs in implementing, training, and monitoring the changes. They could help people look outwardly at the organization instead of what they are used to doing-looking inwardly. Management also implemented Connect workshop events which allowed group discussions to work through difficult issues that directly affect their workplace. Connect workshops allowed the senior staff to converse with staff directly. (McCann, 2003, p. 948.) These group discussions to come up with solutions helped to reduce the blaming question of "why don't they fix it" Rapid changes were mostly seen in the work culture when this strategy was used. The Connect events were voluntary and it was up to each district whether or not they wanted to participate. (McCann, 2003, p. 947.) The author states on page 948 of his writing that, "The workshops provided a safe environment in which the participants could explore why some of the traditional behaviours

Produce a critical analysis of an article on a current economic issue Essay

Produce a critical analysis of an article on a current economic issue of your choice from the 'Financial Time' - Essay Example According to the news, published in the Financial Times on July 13, 2010, Lord Turner who is the chairman of the Financial Services Authority has announced the new proposals for the mortgage lending policy (Goff and Masters. 2010). The FSA has found that due to the shortcoming of the mortgage lending policies, the customer are facing problem with the repayment of the loan that may lead to credit crunch in financial service sector of U.K. The FSA has conducted a review and analysed the current scenario of mortgage market. According to the review, the FSA has found certain facts indicating the borrowers’ inability to repay the loan. These facts have been discusses below. It has been found that the living cost of 46% consumers’ household has been reduced after the repayment of mortgage. The burden of the mortgage repayments are so high that borrowers are left with no or very little money after the repayment of mortgage. The overall idea of FSA’s proposal for the mortgage loan policy is to ensure that every mortgage borrower will be able to repay the loan. Lesley Titcomb, who is a FSA director of the mortgage market has commented that â€Å"While it is clear the mortgage market has worked well for many, we need to build a strong new framework to protect mortgage customers and to ensure that the problems we have seen in the past do not happen again, particularly as the mortgage market recovers† (FSA-website. 2010). However, the current mortgage market is already in distress as there has been a decline in the house prices and the interest rates. â€Å"Estate agents had fewer inquiries from potential homebuyers last month while the supply of homes for sale showed signs of picking up, adding to fears that the housing market could be poised for further price falls† (Cohen. 2010). The supply of the real estate has gone up but the demand for houses remains weak in the first quarter of this month. The agents

Digital recording equipment Essay Example for Free

Digital recording equipment Essay The use of information and communications technology has permeated almost every fabric of society. The education sector and the teaching of mathematics in particular are no exception. Increasingly, information and communication technologies are being used to administer teaching materials to students. Students also benefit from these tools in their knowledge acquisition (Goodison,2002; Hall and Higgins, 2005; Oldknow, 2002; Wall, Higgins and Smith, 2005) . This development is taking place in the developed as well as the developing world. The usage of information of communications technology has become so endemic that schools and teachers for that matter that fail to participate in this development risk increasing marginalization (Spanos, Prastacos and Poulymenakou, 2002). Information and communication technologies being used in the education sector include computers, the internet, telephone, emails, among others. Other specific tools offered by information and communication technology for teaching and learning have been catalogued by Osborne and Hennessy (2007) as follows: (a) tools for data capture, processing and interpretation such as data logging systems, databases and spreadsheets, graphing tools and modeling environments (b) multimedia software for simulation of processes and carrying out â€Å"virtual experiments†. (c) Publishing and presentation tools (d) Digital recording equipment (e) Computer projection technology These research workers added that these forms of information and communication technology can enhance both the practical and theoretical aspects of teaching. Other advantages of information and communication technology include enhancing the learning experience by offering a more personalized environment to students (Williams, 2005), boundaryless to which teaching materials can be administered and learning received (Osborne and Hennessy, 2007) and its limitless capacity to reach countless pupils and students with the same teaching materials (Van Brakel and Chisenga, 2003. , Johnston-Wilder and Pimm, 2004). It is known that many school pupils and students alike shy away from mathematics, claiming it is a difficult subject. It maybe a worthwhile undertaking to find out how information and communication technology help students overcome the problem of learning the subject and also teachers in effectively teaching it. Also, despite the widespread use of information and communication technology in the teaching of mathematics, few studies have been conducted to assess its effectiveness as a teaching tool and its impact on learning. Consequently, there is paucity of information in this area of education. This study therefore was instituted to help fill the information gap. Specifically, it shall seek to answer the question of whether the use of information and communication technology enhance teaching and learning of mathematics or otherwise. 2. 0 LITERATURE REVIEW 2. 1 Information and Communication Technologies for teaching mathematics Oldknow (2004) has given a vivid description of the information and communication technology hardwares, softwares and gadgets available for teaching and learning of mathematics. According to this author, information and communication technology hardware used to support interactive whole class teaching are conventionally based on a computer (desktop or laptop) or a projector or both. These gadgets can be permanently mounted or are movable. This author also pointed out that the objects projected can be displayed on an interactive white board (IWB) or an ordinary whiteboard or a clear patch of wall or screen. The IWB also come with its own pack of software tools. Two commonly used softwares for teaching mathematics are the Dynamic Geometry Software (DGS) and the Cabri Geometry Software. The former can be used at all levels of education. Other tools in use are the graphical calculators and data-loggers as well as integrated mathematical softwares such as the TI Inter-active. In their book titled â€Å"Teaching secondary mathematics with ICT (Learning and teaching with Information and communication technology), Johnston-Wilder and Pimm (2004) offered useful tools used in teaching and learning of mathematics. For example, they showed how the internet and video conferencing can be used to enhance teaching. They also revealed how interactive boards can be used in the classroom. Softwares that support the teaching and learning of mathematics in primary schools have been categorized by the DfES (2007). These include (a) software for numbering and number patterns (b) spreadsheet software and calculators (c) pixie and roamer programmable toys for stage one pupils (d) shape programs using computer-aided design (CAD), (e) Abacus 1, 2, and 3 teaching software and (f) 123-CD for numeric skill development. 2. 2 The use of information and communication technology in schools In the last decade or two, information and communication technology (ICT) has considerably altered the way and manner teaching of students and pupils, learning and school administration is carried out. According to Gurr (2001) school systems worldwide face increasing pressure to use technology to enhance teaching, learning and administration. This research worker further pointed out that in the school system of Victoria, Australia, school principals had been able to manage the decade of explosive change through an increasing reliance on information communication and technology. Some of the principals he interviewed in this study revealed that they would not have been able to do their work, if they had not been familiar with information and communication technology. A lot of changes have taken place since 2001 in the information and communication technology sector itself and its usage in teaching, learning and administration of schools that lack of knowledge in information and communication technology would have made the work of operatives in this sector virtually possible. Loveless (2003) studied the interaction between primary school teachers’ perceptions of information and communication technology and their pedagogy at Carberry Junior School in England. He found that Information and communication technology was perceived as by the teachers as a social and cultural phenomenon and an ambiguous area constructed as a discrete subject and a ‘new’ field in primary schools. Yuen, Law and Wong (2003), on the other hand, studied the models of change in eighteen schools striving to integrate the use of information and communications technology in teaching and learning across school curriculum in the Hong Kong Special Administrative Region. They found that the strategy adopted by a school instituting such change and the resulting variation of pedagogical practices using information and communication technology was strongly dependent on the school leader’s vision and understanding of the role and impact of information and communication technology in the curriculum, culture and background of the school and its general vision and mission. Hennessy, Ruthven and Brindley (2005) also examined how secondary school teachers of core subjects such as English, Mathematics and Science integrate information and communication technology into mainstream classroom practice in English schools. They found that teachers used Information and communication technology to enhance and extend their existing classroom practice. Teachers also developed and tried new strategies specifically for mediating Information and communication technology supported learning. These research workers also found that teachers were able to overcome potentially obstructive role of some forms of information and communication technology by focusing pupils’ attention to underlying learning objectives. In another study involving a survey of teachers, Ruthven and Hennessy (2003) reported that ICT enabled teachers to facilitate more of their routine components of classroom activity, increasing the productivity of pupils and improving the quality of work they produced. These researchers also added that ICT allowed the teachers’ activities to be carried out more quickly and reliably, with greater ease and higher quality (Ruthven and Hennessy, 2002) Sutherland and co-workers (2004) also studied how teams of teachers and researchers embed information and communication technology into everyday classroom practices to enhance learning. The study focused on the teaching and learning across a range of subjects such as English, History, Geography, Mathematics, Foreign languages, Music and Science. They found that young people out of school uses of information and communication technology influenced their in-school learning. Higgins (2007), on the other hand, has pointed out that there is evidence from research that information and communication technology could help pupils to learn and teachers to teach more effectively. This researcher however, added that there was not a simple message in such evidence that ICT would make a difference simply by being used. In other words, concrete plans and objectives must be set in place and stringently implemented before observable results can be seen. Higgins (2007) further added that findings suggest that although information and communication technology can improve learning, there were a number of issues that must be addressed if technology was to make a difference. These issues are (a) the modest effect of information and communication technology compared with other research interventions and (b) the almost negligible effect of the provision and use of information and communication technology at a general level. Lawson and Comber (1999) have examined the non-technical factors which lead to successful integration of information and communication technology into school curriculum. The factors identified included (a) teachers’ attitudes prior to the innovation (b) the role of the information and communication technology coordinator (c) the attitude of senior management and (d) the existence of adequate support and training. These research workers concluded that the interplay between these four factors provided the necessary conditions for a successful deployment of superhighways technology in the curriculum. According to McCarney (2004) previous studies into teacher attitude and motivation in Scotland, identified staff development as one of the contributing factors to the effective usage of information and communication technology in the classroom. This study further revealed that there was the need to place greater emphasis on the pedagogy of information and communication technology. The study concluded that these findings should be of interest to all involved in teacher education and the continuing professional development of teachers. 2. 3 Problems associated with information and communication technology usage in schools The use of information and communication technology in the educational sector has not been without its peculiar problems. Littlejohn (2002) has pointed out that common shortcomings in educational design in higher education had not been fully addressed in some schools during the rapid shift towards online, resource-based learning. He noted that a contributing factor to this problem has been the adherence of academic staffs towards passive and didactic forms of online teaching and learning. Continuous professional development has been offered as the most valid way of rectifying this problem (Davies and Preston, 2002; Littlejohn, 2002). There are more primary and secondary schools than schools catering for higher educations, so it can be expected that the problem can be more pronounced in the lower end of the educational ladder. Some educators have suggested that information and communication technology use should start at the schools where teachers are trained. Galanouli and McNair (2001) have shown from a study that students’ use of information and communication technology on teaching practice was necessary for effective future use of information and communication technology in the classroom. They therefore recommended that schools should be supported and resourced properly to enable teachers gain effective information and communication technology training for their future careers. Some researchers have highlighted the negative effects information and communication technology can have on pupils or students. Tolmie (2001) has pointed out that whilst information and communication technology has tremendous benefits, it can have unexpected diverse effects on students according to the setting in which they are used. He counseled that if the object was to exercise control over the outcome, then conditions of use need to be planned for within the design and implementation of the technology. In order to do this, Tolmie (2001) recommended that data should be gathered on how outcomes are affected by the interplay between technology and the context within which they are used. Watson (2004) has bemoaned technology’s role in education. According to this research worker despite the ubiquity of technology in the business world, no clear role has emerged for it in education. He further pointed out that this was happening after many years of national policies and investment in information technologies in the UK and elsewhere. He added that technology is still considered by many people as having been imposed and novel â€Å"outsider† in the pedagogy of schools. Kennewell (2001) has conceded that evaluating the nature and extent of the influence of information and communication technology on the quality of learning is highly problematic, owning to the number and complexity of interacting variables involved in the settings of teaching and learning. These difficulties notwithstanding, Kennewell (2001) pointed out that there was the need to identify, characterize, measure and model more precisely the features and processes through which technology impacts upon teaching and learning. According to this research worker, such information is very much needed by those responsible for allocating large sums of money for the development of information and communication technology in education. METHODOLOGY A qualitative study involving in-depth personal interviews with mathematics teachers shall be conducted. Three teachers shall be engaged for this interview. The questionnaire to be used is given in the Appendix. This study shall endeavour to assess the knowledge and understanding of the three chosen mathematics teachers about information and communication technology as well as problems they encountered in using them. REFERENCES 1. Davies, R. and Preston, M. (2002). An evaluation of the impact of continuing professional development on personal and professional lives, Journal of Computer Assisted Learning, 28(2):231-254.

Compare and contrast of the three women Essay Example for Free

Compare and contrast of the three women Essay Virgin Mary Mary is an important figure in catholic faith, Mother of Jesus Christ in physical body, she is also the spiritual Mother of the Church, the Bishops of the Second Vatican Council gave this title to her. We know little biographical information about Mary, our greatest source would be the books of Matthew, Mark, John and Luke. From these spiritual accounts and knowledge of the everyday circumstances she would have faced comes a picture of the Mary the shepherds would have found in Bethlehem: a woman who was young, devout, offended by injustice, devoted to her child, and, many believe, sorrowful in the knowledge of what his fate would be. Mary was bethroed to Joseph when the angel Gabriel appears to her and says she is to bear the son of God, she asks, How can this be, since I am a virgin? She is told that nothing is impossible with God. Marys consent and willingness to endure social injustice for God is an holy act in itself, as women suspected of adultery were often stoned to death. Throughout her life she seen as very holy and is believed to be the Immaculate Conception i.e. born without any sin. Although Mary herself is holy as well as all her acts, the most courageous act she did was watching her son die on the cross. Mary endured the pain because she was a good piteous woman devoted to God, she knew Jesus death was inevitable. Florence Nightingale Florence Nightingale was born in May 12th 1820. She was an aristocrat born to wealthy British parents. At 16 Florence thought she heard the voice of God telling her that she had a special mission in life. Florence suspected it had something to do with nursing because as a young child she had always enjoyed caring for the sick. Traditionally she was meant to behave like a upper class lady, but Florence was reculant to do so, having found her passions elsewhere. She turned down suitors and social parties to instead take up studying health and medicine. As she was a woman of the upper class, this behaviour was not expected. A cultured lady of that day did not enter in hospital work and her familys opposition finally prevented her from  working in a hospital. She overcame this obstacle by studying at a protestant school for nursing. Later she became the superintendent of a hospital in London. At the Crimean War, Florence was asked to take charge of nursing. There she revolutionized hospital care. She cleaned up the hospital, set schedules, ordered supplies, and once the hospital was running smoothly- taught the soldiers how to read and write. When she returned to England she fell sick from Posttraumatic Stress Disorder. Ministers, heads of government, authors, politicians and reformers came to her for her advice. She received many public honors and was the first woman to be awarded the British Order of Merit. Florence almost single-handedly invented modern nursing, as we know it today, and created a new image of female nurses as a professional class. Irena Sendler Irena Sendler was born in 1910 in Otwock, a town some 15 miles southeast of Warsaw. She was greatly influenced by her father who was one of the first Polish Socialists. During WW11 Irene defied the Nazis and in a show of remarkable bravery, rescued 2,500 Jewish children by smuggling them out of the Warsaw Ghetto. She was rescuing these children from most certain death, as very few came out of the Warsaw Ghetto alive. Irene worked in the Warsaw Social Welfare Department and as a result was able to go about freely without suspicion. When Irene saw the prejudice and terrible conditions that were being forced upon the Jews she was appalled and decided to join the Polish underground resistance movement Aid to the Jews. Irena Sendler accomplished her incredible deeds with the active assistance of the church. I sent most of the children to religious establishments, she recalled. I knew I could count on the Sisters. The children were given false identities and placed in homes, orphanages and convents. Irena Sendler carefully noted, in coded form, the childrens original names and their new identities. But the Nazis became aware of Irenas activities, and on October 20, 1943 she was arrested, imprisoned and tortured by the Gestapo, who broke her feet and legs. Though she was the only one who knew the names and addresses of the families sheltering the  Jewish children, she withstood the torture, refusing to betray either her associates or any of the Jewish children in hiding. She escaped from prison but for the rest of the war the Gestapo pursued her. After the war she dug up the jars and used the notes to track down the 2,500 children she placed with adoptive families and to reunite them with relatives scattered across Europe. This lovely, courageous woman was one of the most dedicated and active workers in aiding Jews during the Nazi occupation of Poland. Her courage enabled not only the survival of 2,500 Jewish children but also of the generations of their descendants. Her courage, strength and the goodness of her spirit is honored forever by those lives she saved. Compare and Contrast Mary, Irena Sendler, and Florence Nightingale all have something in common. Each and every one overcame social injustice, discrimination and prejudice in the name of all things good. Virgin Mary knew she would be shunned, as her baby was conceived before marriage, back then adultery was punishable by stoning to death, yet she agreed to do gods work out of love for the Lord. Irena Sendler risked her life for the 2,500 children she saved, her deeds could have gotten her killed yet her faith and morality was more important to her, and Florence Nightingale overcame the social ethics and restrictions of her time to do what she believed to be Gods work. Another similarity is the fact that all three women saved lives in their own respective way. Unlike Florence and Irena, Mary did her deeds indirectly and in a more spiritual sense, she gave birth to Jesus who is spiritually viewed as the savior of mankind, he gave people salvation, faith and hope. Also, today many people see Mary as a role model and through her seek inspiration that leads many people to give up sin and live a good and holy life. This contrasts to the work of Florence Nightingale and Irena Sendler, these two woman saved people in the physical sense, through knowledge, nursing, and trying to prevent genocide. These woman strike inspiration and strength in all that read their story. Though they come from different eras and have different life stories to tell, all three are fine examples of the strength, faith and capabilities of a woman. Bibliography Internet http://net2.netacc.net/~mafg/mary03.htm http://www.auschwitz.dk/Sendler.htm http://www.catholic.org/saints/saints/lucy.html http://www.catholic-forum.com/saints/stl01001.htm http://www.dnai.com/~borneo/nightingale/tl1.htm http://www.geocities.com/squillin_us/Mother%20Mary.htm http://www.holocaustforgotten.com/sendler.htm Books Book of Saints Mark Straton 1991 J.M Dent Pty. Dictionary of World Biography. Barry Jones 1998 The Age Encyclopedia of World Biography McGraw Hill 1973 McGraw Hill Inc. Florence Nightingale John Drasedon 1988 Wiley and Sons LTD Virgin Mary Linda McWell 1963 Curtin Pty.