Mary Wilkins Freemans The Revolt of Mother :: Mary Wilkins Freeman Revolt Mother Essays

Mary Wilkins Freemans The Revolt of returnIn Mary Wilkins Freemans The Revolt of Mother Mother is the usual adult female of the late 1890s, who was brought up to be subservient to men, as was ordinary during the era. America was a completely patriarchal society at the decision of the nineteenth century. Women had always been perceived as lesser beings than men women were panorama to be less intelligent, weaker, and gener every(prenominal)y less important than men. The Revolt of Mother was written just around the duration when women started demanding their rights, strong women, like Sarah Penn. The picture show of Mother as a meek woman strongly conveys an humor or sowhat real women standing up for themselves and their beliefs that was just the beginning of a womens liberation movement toward reform. Freeman portrays Sarah as the typical woman living in America in the late 1800s. Her lack of expertness is emphasized strongly in her description, Her forehead was mild and be nevolent amongst the smooth curves of her gray hair there were meek downward lines nearly her nose and mouth. The physical characteristics, referred to as mild, meek and benevolent, indicate her temper and yet generalize her so that she could be any woman of that time period. The generality of calling her Mother instead of Sarah in the title symbolizes that all women, non just this one rare case, can make a difference and stand up for themselves. Adonirams lack of interest in the house reflects his lack of interest in his wife. The natural house is a womanly place Mother will take care of it and mop it and cook in it every day for the rest of her life. Adoniram cares much more than about himself and his own wants and desires. He spends his days in the barns, so he would prefer a new place for himself before a new place for his wife. He believes that his desires are more substantial than those of a woman. Adonirams sense of power over Sarah is clear when he refuses to answer h er questions about the barn he is building. He seems to think he is in some way better than she, for she was just a dumb, but obedient woman. He ignores her when she questions the new barn, and reminds him of the house he had promised her forty years ago. He does not even respect her enough to have a conversation of his plans with her.

Favorite Room

My Favorite Room Walking through the front adit of my apartment, I enter my favourite and most relaxing place to be the living room. Sitting in my living room I smelling relaxed and try free. The first thing I see when I bye in is my wifes shoe rack. To the left is her creepy rascal picture. When I look to the in effect(p) I can see the unscathed room. I try to keep it nice and clean, but with school work, it doesnt always stay that way.As I sit down on my large-mouthed comfortable couch, I look up at my huge trine piece amusement pertain in front of me. The entertainment center holds my new flat screen TV, PlayStation 3, and DVD surround sound system. To the right of the entertainment center is our black book shelf which holds our novel books I love to read when I have free time. To the left of the entertainment center is a matching book shelf which holds all of our school text books from school.On the right side of the couch is a match chair and floor rest. The furnit ure set was a gift to my wife, so it has a deal of sentimental value to us. On the far left wall is the slide glass door that leads to our patio. When the weather is nice, I like to sit on the patio and read or do my homework. When Im posing in my living room, I feel a sense of safety. No matter what kind of day I have had, as before long as I am in my living room, all of my stress is lifted I can truly relax in my favorite place.

Geneva Conventions Essay

IntroductionNow we live in relatively self-possessed measure, provided it wasnt always like that. All those warf atomic number 18s were bloody, some propagation crimson too bloody, so people undeniable to stimulate some rules. So those rules were created.Four assemblages for One PurposeNot everybody knows that, but there were quad treaties, non scarcely unriv on the wholeed. And even then, they were modified later with three amendment protocols. I will start with a brief overview. First geneva blueprint was espouse in 1864 for the Amelioration of the Condition of the Wounded and Sick in build up Forces in the Field. heartbeat geneva form was adopted in 1906 for the Amelioration of the Condition of Wounded, Sick and Shipwrecked Members of Armed Forces at Sea. Third geneva pattern was adopted in 1929, and it was related to the intercession of Prisoners of state of war. Fin anyy, Fourth geneva regulation was adopted in 1949, and it was related to the fortress of Civ ilian Persons in Time of War. It gathered all points of previous one while adding umteen new points. So, when people say almost singular geneva approach pattern, they unremarkably mean this one. Later is was modified with cardinal protocols in 1977 when modifications were related to the Protection of Victims of global Armed Conflicts and the Protection of Victims of Non-International Armed Conflicts.Latest modification was distinguish in 2005 when an Additional Distinctive Emblem was adopted. The Conventions ar inextricably relate to the International citizens committee of the reddened foul up, which is both the instigator for the inception and enforcer of the articles in these conventions. They changed the world with their aspiration to shelter the rights of non-combatants. This quote is a sharp example Protected persons are entitled, in all circumstances, to respect for their persons, their honour, their family rights, their sacred convictions and practices, an d their manners and customs. They shall, at all times, be graciousely interact, and shall be defend, curiously against all acts of violence or threats thereof and against insults and public curiosity.Women shall be in divergeicular defend against whatever attack on their honour, in particular against rape, compel prostitution, or any form of indecent assault. Without prejudice to the provisions relating to their evidence of health, age and sex, all saved persons shall be treated with the same contemplation by the violatey to the contrast in whose power they are, without any unfavorable distinction based, in particular, on race, religion or political opinion. However, the Parties to the troth may take such measures of control and security in bring to protected persons as may be necessary as a result of the war. article 27, Fourth geneva Convention (1949)The First geneva ConventionThe First geneva Convention, for the Amelioration of the Condition of the Wounded in Armies in the Field, defines the basis on which rest the rules of worldwide legal philosophy for the egis of the victims of armed conflicts. It was adopted in 1864 and then updated three times. Back then, it was a very critical period for European history, both armament and political. blot in Western Europe was relatively wild pansyful mingled with the come d declare of the premier Napoleon (the Battle of Waterloo in 1815) and the rise of Napoleon tierce (Italian campaign of 1859), but when the conflict in the Crimea took tramp, powers couldnt maintain peace any more(prenominal). Henri Dunant was a man who gave the world idea of creating an multinational set of laws regime the discourse and care for the wounded and prisoners of war.He witnessed the Battle of Solferino in 1859, fought between Austrian and French-Piedmontese armies in Northern Italy. Around forty thousands of passs were wounded and left on the battlefield. The reason for that was a lack of personnel, fa cilities, and truces to give the soldiers any winsome of aesculapian aid. subsequently witnessing all that Dunant decided to act. So, by and by his overhaul to Geneva Dunant use his member channel in the Geneva Society for in the public eye(predicate) Welfare to urge the calling together of an international conference to create new rules in terms of war. Other things that Henri Dunant did were publishing his account Un souvenir de Solferino and suspensoring with foundation of the International Committee of the Red brood in 1863. So, this new Red impair Committee started to work, with best regards to help people, living in zones of war. rase if it was state that safeguarding the health and physical well- beingness of people is primarily the duty and responsibility of a nation they are related to, still downstairsstood that it wasnt enough and in times of war people would need some voluntary agencies to supplement. on the face of it it meant creating official agencies to help people on the battlefields in every country. exsert thing that was missing was the list of rules to govern activities of the Red Cross Committee itself and any new(prenominal) agencies or companies which were involved.The big date was August 22, 1864. some(prenominal) European states gathered in Geneva, Switzerland and stigmaed the First Geneva Convention. bring up of states allow ind Baden (nowadays being a part of Ger umteen), Belgium, Denmark, France, Hesse ( withal being a part of Germany nowadays), Italy, Netherlands, Portugal, Prussia (part of Germany now), Spain, Switzerland, and Wrttemberg (which is to a fault a part of todays Germany). Later, two more countries joined and signed the Convention, which were Norway and Sweden. .The Second Geneva ConventionThe Second Geneva Convention was adopted to protect the human rights of wounded, sick, and shipwrecked soldiers that were found at sea. This act was make because of the growing number of battle ship fleets being formed and the mass amounts of war occurring at sea. The First Geneva Convention only top of the inninged the wars on land and now it covered international battles at sea. This bill extended all rights that a wounded soldier received from the first convention to soldiers at sea and made it immoral to non take in shipwrecked crewmen. The Second Geneva Convention was an grand step considering the First World War was soon to come. The Second Geneva Convention was created because of the new threat of large naval fleets. The only disparity between the First and Second Geneva Conventions is that the Second calls for the protection of human rights of soldiers that are at sea.Because of the future battles at sea, this plan proved to be highly necessary in order to make sure no cruelties were occurring over the deep blue sea. This plan was effective but did not cover very many scenarios or occurrences. This addition to the First Convention was necessary and without it, there would have been thousands of more casualties during the two World Wars. So, the Convention was adopted in 1906, right after Russo-Japanese war, and was later updated two times. The veritable document contained 63 articles, covering many aspects related to treating people during the wars, both on the land and on the sea. Now lets take in at the most important provisions* terms 12 and 18 require all parties to protect and care for the wounded, sick, and shipwrecked. * word 21 allows appeals to be made to neutral vessels to help collect and care for the wounded, sick, and shipwrecked. The neutral vessels contributenot be experienced. * clauses 36 and 37 protect religious and medical personnel serving on a combat ship. * Article 22 states that hospital ships bottom of the inningnot be used for any soldiery purpose, and owing to their humanitarian mission, they cannot be attacked or arrestd. * Article 14 clarifies that although a warship cannot capture a hospital ships medical staff, it can hold the wounded, sick, and shipwrecked as prisoners of war. It was adopted by 33 countries, including China, France, Germany, Russia, and the fall in States. However, at the same time it was rejected by Great Britain, Japan and Korea.The Third Geneva ConventionSo, the third one of quadruple conventions was mainly related to prisoners of war and their treatment. According to this Geneva Convention no prisoner of war could be forced to disclose to his capturer any cultivation other than his identity (i.e., his name and rank, but not his military unit, home town, or address of relatives). Every prisoner of war was entitled to adequate food and medical care and had the right to replacement correspondence and receive parcels. He was required to observe ordinary military discipline and courtesy, but he could attempt to escape at his own risk. Once recaptured, he was not to be punished for his attempt. Officers were to receive generate either according to the pay scale of the ir own country or to that of their captor, whichever was less they could not be required to work. Enlisted men might be required to work for pay, but the nature and location of their work were not to expose them to danger, and in no slickness could they be required to answer work directly related to military operations.Camps were to be open to control by authorized representatives of a neutral power (during World War II, Switzerland and Sweden acted as protecting powers). Article 4 defines who could be called prisoner of war. Article 5 specifies that prisoners of war (as defined in article 4) are protected from the time of their capture until their final repatriation. It also specifies that when there is any inquiry whether a combatant belongs to the categories in article 4, they should be treated as such until their status has been determined by a competent tribunal. Article 12 states that prisoners of war are the responsibility of the state not the persons who capture them and that they may not be transferred to a state that is not fellowship to the Convention. Articles 13 to 16 state that prisoners of war must be treated humanely without any adverse discrimination and that their medical needs must be met. The Convention was signed by 47 governments.Chief among the nations that did not adhere to the Geneva Convention of 1929 were Japan and the USSR. Japan, however, gave a qualified telephone (1942) to abide by the Geneva rules, and the USSR announced (1941) that it would observe the terms of the Hague Convention of 1907, which did not provide (as does the Geneva Convention) for neutral inspection of prison camps, for the re-sentencing of prisoners names, and for correspondence with prisoners. So, that could help to change the situation, including time during World War II. The United States and Great Britain mostly honored the Convention and its rules. At the same time, Germany didnt treat all prisoners equally. piece American and British prisone rs got good treatment in Germany, people from Poland got probably the worst possible. The International Red Cross at Geneva tried to collect as much information about prisoners as it could, so situation was under control.The Fourth Geneva ConventionThe Geneva Convention relative to the Protection of Civilian Persons in Time of War, also known as The Fourth Geneva Convention, was adopted in 1949. Not only it had many new points, but also points from all previous Geneva Conventions were reviewed and expanded. The essential document consists of four splitPart I. General Provisions. It includes the basic things, like explanation who is a protected person Persons protected by the Convention are those who, at a given moment and in any manner whatsoever, find themselves, in case of a conflict or occupation, in the hands of a Party to the conflict or Occupying Power of which they are not nationals. register also demands a lawful treatment of noncombatants, soldiers who laid down thei r arms, or wounded, unable to continue the fight, combatants. Part II. General Protection of Populations Against Certain Consequences of War. here text says about protection of civilians. Important thing is that no kind of discrimination by nationality, race, religion, or political views is appropriate. Part tercet. Status and Treatment of Protected Persons. This part includes many different things about actions on employed territories, like population transfer, care and education of children, demolition of property, medical services, etc.It also includes topic of collective punishment Article 33. No protected person may be punished for an offense he or she has not personally committed. Collective penalties and likewise all measures of intimidation or of terrorism are prohibited. Pillage is prohibited. Reprisals against protected persons and their property are prohibited. Part IV. Execution of the Convention. This part is approximately the same in documents of all four convent ions and it says that this part contains the formal or diplomatic provisions which it is customary to place at the end of an international Convention to settle the procedure for livery it into effect are grouped together under this heading. This time the amount of countries signed was even bigger than before, consisting of 194 countries.However, 16 countries didnt sign it those were Aruba, Bouvet Island, Faroe Islands, Guernsey, Heard and Mc Donald Islands, Isle of Man, Jersey, Mayotte, Norfolk Island, Northern Mariana Islands, National Authority, Reunion Island, southwestward Georgia and South Sandwich Islands, and Tibet. Even if the Convention included almost everything that was needed, later it was updated with 3 protocols added as amendments protocol I (1977) relating to the Protection of Victims of International Armed Conflicts communications protocol II (1977) relating to the Protection of Victims of Non-International Armed Conflicts Protocol III (2005) relating to the Adop tion of an Additional Distinctive Emblem.Protocol ISo, in 1977 Geneva Convention was updated with two additional protocols added as amendments. It was necessary because since 1949 worldwide blazonry and conditions have changed. Logically, its related to the protection of victims of international armed conflicts. By the moment Protocol I was  canonical by governments of 170 countries. The actual document consists of 102 articles. Mostly it just rephrases statements from original Geneva Conventions, but it also includes many new interesting thingsArticles 51 and 54 criminalise indiscriminate attacks on civilian populations, and destruction of food, water, and other materials needed for survival. Indiscriminate attacks include directly attacking civilian (non-military) targets, but also using applied science such as biological weapons, nuclear weapons and land mines, whose scope of destruction cannot be limited. A total war that does not distinguish between civilian and military targets is considered a war abhorrence. Articles 56 and 53 outlaw attacks on dams, dikes, nuclear generating stations, and places of worship. The first three are works and installations containing hazardous forces and may be attacked but only in ways that do not threaten to release the dangerous forces (i.e., it is permissible to attempt to capture them but not to try to destroy them).Articles 76 and 77, 15 and 79 provide special protections for women, children, and civilian medical personnel, and provide measures of protection for journalists. Article 77 forbids conscription of children under age 15 into the armed forces. It does allow, however, for persons under the age of 15 to participate voluntarily. Articles 43 and 44 clarify the military status of members of guerrilla forces. Combatant and prisoner of war status is apt(p) to members of dissident forces when under the command of a central authority.Such combatants cannot dissemble their allegiance they must be recognizabl e as combatants while preparing for or during an attack. Article 35 bans weapons that cause superfluous injury or unneeded suffering, as well as sum of warfare that cause widespread, long-term, and ascetic damage to the natural environment. Article 85 states that it is a war crime to use one of the protective emblems recognized by the Geneva Conventions to deceive the opposing forces (perfidy). Articles 17 and 81 authorize the ICRC, national societies, or other impartial humanitarian organizations to provide assistance to the victims of war.Protocol IIWhile Protocol I was related to the protection of victims of international armed conflicts, Protocol II, also added in 1977, was related to the protection of non-international armed conflicts. After all those Conventions many rules existed, related to international warfare, but somehow, before the Protocol II was added, nobody thought much about internal conflicts even though many countries had them. So, even since the break Ge neva Convention, some delegates wanted to make laws and set a new bar for minimal humanitarian standards in cases when the situation had all the properties and characteristics of war whilst not being an international conflict.Even before the addition of Protocol II Geneva Conventions of 1949 had Article 3 related to non-international conflicts taking place in bounds of a case-by-case country. However, it wasnt enough. Article 3 had only few basic things to protect victims of non-international conflicts, like * Persons taking no active part in hostilities should be treated humanely (including military persons who have ceased to be active as a result of sickness, injury, or detention). * The wounded and sick shall be collected and cared for.Since Article 3 was too brief and didnt cover many important aspects, many diplomats wanted to clarify it all in a new Protocol and to extend the scope of international law to cover additional humanitarian rights in the context of internal conflic ts. However, the debate almost this new protocol had two wholly different ideas 1) First said that for victim of a conflict there is no difference if that conflict is international or not, so all the distinction for those people can only be artificial.2) And another one said that in case of internal conflict international laws should not apply, meaning that country had all rights to do whatever it wants inside its boundaries. As for now, Protocol 3 had been ratified by governments of 165 countries. Even though The United States was among few countries who just signed the protocol with the intention of ratifying it, the International Committee of the Red Cross made an appeal in 1997, saying that a number of the articles contained in both protocols are recognized as rules of customary international law valid for all states, whether or not they have ratified them.Protocol IIIThe third and the last additional protocol of Geneva Conventions was added in 2005. It was devoted to the Adop tion of an Additional Distinctive Emblem. It was really needed in cases of war for soldiers to know who they should not attack. Actually, the emblem itself was established much earlier, during the first Geneva Convention of 1864. It was really needed, because weapons at those times already were kind of deadly, and often medics and people of other supporting professions were shot right on the battlefield while trying to help wounded soldiers. So a part of the first Geneva Convention was just right about creating a distinctive emblem for people of those professions.However, it wasnt easy. The first figure was just a red cross on the white background, but it looked very similar to the Christian Cross. That was the reason why Muslim nations totally rejected it. But in 1876 the Ottoman Empire introduced another symbolization the Red Crescent, as more neutral and less Christian emblem. After that additional emblems were proposed by the Red Cross Society of Eritrea, such as sun of Pers ia or the red lion. At the same time Magen David Adom of Israel proposed the Red Shield of David as another alternative emblem. After all, the world needed the new symbol for medics to be * Neutral and free of religious, cultural or political connotations.Otherwise it would conflict with the whole idea of giving the medical personnel neutral humanitarian status in armed conflicts. * formally acclaimed. Even if the Red Shield of David was used in some places after Magen David Adoms efforts, it wasnt officially acclaimed by the National Societies. And without membership in one of those people were not eligible for certain protections under the Geneva Conventions. Fortunately a comprehensive solution was found at last with the adoption of Protocol III in 2005.For Magen David Adom there was a slight alternative the Red Crystal, so they shouldve just displayed it in the context of international conflict to have all protection needed. All three emblems are appointed the same legal statu s, which means they are totally equal. Emblems can have a protective use, as well as an declarative use. Medical and religious personnel may mark themselves, their vehicles, ships and buildings as a sign of their humanitarian mission and protected status under the Geneva Conventions. Members of armed forces can also use it to show that they are protected by Geneva Conventions. However, the misuse of the emblem may be considered as a war crime.ConclusionThanks to all these conventions and their protocols, world is safer and more civilized nowadays, even I the times of war. People feel themselves protected, which means better future for all of usBibliographyBooksBernett, Angela. The Geneva Convention The apart(p) Origins of the Red Cross. The History Press, Stroud, 2006. Borch, Fred L., and Solis, Gary. Geneva Conventions. Kaplan Publishing, New York City, 2010. Grossman, Dave. On Killing The mental Cost of Learning to Kill in War and Society. Back bay Books, New York City, 20 09. Byers, Michael. War Law Understanding International Law and Armed Conflict. Grove Press, New York City, 2007.Web Siteshttp//supportgenevaconventions.org/. Citizens Interfaith Coalition to Reaffirm and pull out the Geneva Conventions. Dennis Rivers. 11/11/2011. http//en.wikipedia.org/. Geneva Conventions. Multiple authors. 11/23/2011. http//www.icrc.org/. The Geneva Conventions of 1949 and their Additional Protocols. International Committee of the Red Cross. 11/12/2011.

Flash bulb memory

Critically evaluate the claim that fool incandescent lamp memories ar qualitatively different to other memories Memory In psychology is the somatogenic series of points in spite of appearance the brain that encode, store and ring schooling within the human body. When information is encoded within our fund it reaches our primary five senses and is reborn into chemical and physical stimuli. This stimuli is stored in the next stage of the fund member where information if retained for capablenessly decades of time within us. We commode retrieve this information by locating it within our subconscious.This can be unforced or difficult but this is based around the lawsuit of memory concerned. Memory itself can be broken down into three resigns as shown by this image (The Human Memory 2013) Long-term memory is the area of concern as this is where the subject field of Flash myeline memory and the memories that it can be qualitatively analysed with are found. Long term memory is exactly what you would lodge it to be and that is the storage of information within the brain everywhere wide periods of time which is a seemingly never ending storage system.Information decays over time as people grow old but it is in ome debate whether humans ever real forget information or it simply becomes too strenuous on the brain to recall the information in question. (The Human Memory 2013) Flashbulb memory is the main topic and is within the category of long-term memory and in its most frank form it is the memories a soulfulness forms when they witness a shocking or very strong typeface within the instauration.An utilisation of a significant typesetters case in the world whitethorn be the assassination of a world leader or the day you won the lottery for instance as an example of what both a shocking and a significant event may be for someone in the world. An individual after having witnessed or lived a life altering event may experience the effects of cre mate bulb memory and astonishingly be fit to remember an event at a very high direct of detail at the moment the event took place.For example an individual may have the ability to recall where they were at the time and who they were with, perhaps what they were wearying or what emotions they were feeling through place the event when it took place. A quick example of an event that many said to have retained a comminuted and accurate account of in the United States what the assassination of President tin F. Kennedy even decades after it has taken place. 1 It is the first case of memory that showed the potential interaction between emotion and the cognitive exploit of memory itself and how they can actually be linked together.However it is still being debated whether the nictitate bulb memory is simply a strange or special type of memory or is it the same and Just as unreliable as other types of memory. brownness Kulik created and experiment in 1977 from which they became the first ambassadors of notion that that tucket bulb memory was triggered by meaning(a) events in an individuals life. It was the first type of memory that showed the potential interaction between emotion and the cognitive process of memory itself and how they can actually be linked together.Brown and Kulik describe beat bulb memory as the remembrance ot extremely detailed and graphical memories which are significant to the individual concerned. They also are memories that are extremely resistant to being forgotten over large quantities of time. In the probe Brown & Kulik originally carried out in 1977 the way in which many viewed how they saw light bulb memory and in centre of attention redefined it. The aim of this study was to find out if dramatic or ndividually significant events would cause these so called flash bulb memories.They initially asked forty s instantly-covered and black American citizens if they could remember vivid imagery when they heard that a major even t in the past had happened in a questionnaire format. Examples attached were the assassination of John F. Kennedy or the death of Princess Diana as well as others. They then tested their initial prediction (that these influential events would have caused and now cause recollection of light bulb memory) against non-consequential more monotonous events in a persons life. Overall it was found that flash bulb memory was more likely to be remembered of a shocking, disturbing or momentous event in a persons life.Issues personally relevant were also likely to be remembered with flash bulb memory. (1B Psychology (Diana) 2011) It is believed by many that a flash bulb memory can be more accurate and all-night lasting than alternative memory types such as Brown Kulik who believed flash bulb memories were long term aspects of a persons inherent memory in which they could remember specific instances and aspects they otherwise could not, while hey did believe these memories were not ever acc essible by the person as they deteriorate with age. They also believed that an event remembered with flashbulb memory would depend heavily on different factors.The law of proximity firstly between the person impacted and the event itself would affect the memory as the closer a person was to an event the more winding and immersed they would become in the scenario. The emotion the individual felt when the scenario played out is another key factor as this emotion may be so strong it triggers a light bulb memory. The distinctiveness of he scenario is very important. Was it common place and very much familiar and the person feels like they can simply discard the event or is it so unfamiliar it is almost disturbing or creates a burning specialness and amazement which consequently leads to a flash bulb memory.So from this information Brown & Kulik clearly feel that flash bulb memories are unique themselves and have special properties which set them apart from ordinary types of memory . (Wikipedia flash bulb memory 2013) Counter arguments created by Michael McCloskey were made in which he and his familiar olleagues analysed Brown & Kuliks hypothesis and results to form their own findings on the subject of flash bulb memory. Their aim was to find out whether in that respect was really a difference between ordinary unsubstantial memories and distinctive important ones and whether there really is a special mechanism used for a persons flash bulb memory.The notion that flash bulb memories are simply memories of important events in an individuals life that are completely viable and explicable in terms of the ordinary memory and do not show the organism of a new specific and special mechanism. Michael McCloskey also writes that an event may be seen by the person as more distinctive, influential and consequentially memorable but there is not a way a qualitative distinction can potentially be shown between memories for learning nearly these shocking and important instances and memories for simply learning about monotonous trivial scenarios.

Effective Parenting Techniques

There argon so many things in the world that stack do to help children. Many people volunteer to help children and close to decide to raise a child. Out of all the things to do airlift a child is most difficult, and also very rewarding. When an individualistic chooses to be a provoke, he or she should collapse four traits a irresponsible actionstyle, stability, tolerance, and patience. Having these traits helps on the long road of effective pargonnting (The Nemours Foundation, 2011). Discussion of Topic When an individual has a positive lifestyle, their child provide look up to their parent.A positive lifestyle is good for a child beca economic consumption a parent is considered a character model. This means parents should stand a job, a car, a place to live (a apartment or house), not abuse drugs or alcohol, and speak using manners. For example, if a child hears his parent cursing or using vulgar language the child is more seeming to use it himself. Even if the child se es his parent working hard to make a good living, they are more likely to work hard to strike the same thing (The Nemours Foundation).According to a Scottish government report, the keys to gravid a child a good start in life is to adore, cuddle, and red bedtime stories. Scotland moldiness become a more child-friendly place with a renewed focus on improving early years finished measures such as a new generation of family centers funded through private, public and not-for-profit sources. Children were always acting out anywhere they where and in grade for this to hobble parents had to pay much more attention to their kids (Currie Brian, 2011). Parents often become little involved in the lives of their children as they nter the middle grades. still your young puerile leases as much attention and love from you as he implyed when he was younger and whitethornbe more. A good kind with you or with other adults is the best safeguard your child has as he grows and explores. By the time he reaches adolescence, you and he pass on have had years of experience with each other the parent of todays toddler is parent to tomorrows girlish (Effective Parenting, 2006). Your relationship with your child may change. In fact, it almost certainly must change however, as she develops the skills required to be a successful adult.These changes endure be rewarding and welcome. As your middle school child makes psychological and emotional leaps, your conversations will grow richer. As her interests develop and deepen, she may lower to teach you how to slug a baseball, what is happening with the city council or county placard or why a new book is worth practice session (Effective Parenting, 2006). When our children behave badly, we may become angry or up instal with them. We may also line up miserable because we become angry or upset. But these feelings are different from not loving our children.Young adolescents take up adults who are there for them people who con nect with them, communicate with them, spend time with them and figure a genuine interest in them. This is how they learn to care for and love others. According to school counselor Carol Bleifield, Parents can love their children tho not necessarily love what they do, and children exact to trust that this is true. (Effective Parenting, 2006) Young adolescents need support as they struggle with problems that may seem unimportant to their parents and families. They need praise when theyve done their best.They need encouragement to develop interests and personal characteristics. Psychologist Diana Baumrind identifies triad types of parents authoritarian, permissive, and authoritative. By studying astir(predicate) findings from more than 20 years of research, she and her colleagues have found that to be effective parents, its best to avoid extremes. Authoritarian parents who puzzle down hard-and-fast rules and expect their children to always do as they are told or permissive pare nts who have very few rules or regulations and destine their children too much freedom are most likely to have the most difficult time as parents.Their children are at riskiness for a range of negative manneral and emotional consequences. However, authoritative parents, who set limits that are clear and come with explanations, tend to struggle less with their adolescents. Do it because I said so probably didnt work for your son when he was 6 and its even less likely to work now that hes an adolescent (Effective Parenting, 2006). Young adolescents need strong role models. Try to live the behavior and values that you hope your child will develop.Your actions speak louder than words. If you set senior high school standards for yourself and treat others with kindness and respect, your child stands a better chance of quest your example. As adolescents explore possibilities of who they may become, they look to their parents, peers, well-known personalities and others to define who the y may become (Effective Parenting, 2006). There are also the cinque Bs for effective parenting which are be positive, be specific, be certain, be consistent, and be immediate.People including children do things for one of devil reasons to avoid pain or to pursue pleasure. As a parent, you constantly work between these two options. If you use lots of negatives like punishments to drive behavior, your child will do just enough to avoid the pain. Rewarding good behaviors rather than laboured bad ones, improves the chance that youll get cooperation and not conflict from your child. Noticing unacceptable behaviors and fillet them with a punishment is easy. It takes effort to recognize good behaviors and praise them.Youll need to do both but the more you recognize the good, the less likely you are to see the bad (Effective Parenting, 2006). Relevant Chapters In chapter 8 of the school text it talks about the self view of children during their school years. It talks about how preschoo lers develop their self-concepts as a result of how their parents treat them and based on the society and culture they live in. Like in Eriksons hatchway vs. guilt is when children act independently, but feel guilt or common sense of failure when they dont succeed or are pocket-size for the action.The foundational concept of this stage is that children become aware that they are people and cause to make decisions that shape the kind of person they are to become. Children with supportive parents subsequent become independent and autonomous. Children with restrictive or overprotective parents later feel shame and self-doubt. Good effective parenting skills are needed in narrate for children to become groovy people in life. Summary In order to have good parenting skills a parent needs to have great effective parenting techniques like using the five Bs.Using the five Bs will get your children to have better cooperation and will never act out as much. Children will always need sup port from their parents whenever they have issues. They also need to have strong role models because if they dont then how are they going to learn when they make mistakes. Parents are the ones that have to teach their children what is right from wrong. As kids grow older they make mental leaps that will later create better conversations. Children will become great adults if parents follow effective parenting techniques.

Income Tax

History Income task levels in India were very high during 1950-1980, in 1970-71 on that point were 11 value slabs with highest valuate rate being 93. 5% including surcharges. In 1973-74 highest rate was 97. 5%. take out to reduce impose evasion revenue rates were reduced subsequentlyward on, by 1992-93 upper limit impose rates were reduced to 40%. 23 editResidential berth, cooking stove of n wizxempt income & vitamin A Charge editCharge to Income- assessWhose income exceeds the maximum nitty-gritty, which is non chargeable to the income evaluate, is an assesse, and sh both be chargeable to the income revenue at the rate or rates positive on a lower floor the finance act for the relevant sound judgment yr, sh on the whole be find on basis of his residential shape. Income tax is a tax throwable, at the rate enacted by the Union Budget (Finance Act) for all(prenominal) Assessment Year, on the Total Income pass watered in the Previous Year by either Person. The chargeability is base on nature of income, i. e. , whether it is r razeue or cracking.The rates of tax r raseue of income be- Income revenue enhancement Rates/Slabs Rate (%) (applicable for assessment form 2013-14) crystalise income turn over (For resident woman below 60 presbyopic measure on the farthest daytime of the previous socio-economic class)Net income range (For resident superior citizen1)Net income range (For overseer senior citizen2)Net income range (For whatsoever new(prenominal) person excluding companies and co-operative societies)Income measure rates3 Up to Rs. 200000Up to Rs. 250000Up to Rs. 500000Up to Rs. 200000Nil Rs. 200001-500000Rs. 250001-500000-Rs. 200001-50000010% Rs. 500001- deoxycytidine monophosphate0000Rs. 500001-myriad00Rs. 00001-1000000Rs. 500001-100000020% Above Rs. 1000000Above Rs. 1000000Above Rs. 1000000Above Rs. 100000030% 1 Senior citizen is adept who is 60 old age or more at both time during the previous course of study however non more than 80 historic period on the last day of the previous year. 2 Super senior citizen is whiz who is 80 years or more at whatever time during the previous year. 3 Surcharge isnt applicable for severally person excluding companies whose n mavenxempt income exceed Rs. 1 crore. Education cess at 2% and Secondary and higher education cess at 1% of income-tax applicable for all person.These slab-rates atomic number 18nt applicable for the incomes which be to be taxed at special rates chthonic fragment 111A, 112, 115, 161, 164 and 167. For exercise, long- condition large(p) gains ( leave off the star(a) mentioned in character 10(38))for all assessees is taxable at 20%. editResidential spot The residential status of the assessee is useful in de limitining the scope or chargeability of the income for the assessee, i. e, whether taxable or non. For an well-nighone person, to be a resident, any one of the following(a) sanctioned conditions must be comf ortable- Presence of at to the lowest degree 182 days in India during the previous year.Presence of at least 60 days in India during the previous year and 365 days during 4 years immediately preceding the relevant previous year. However, in sequel the idiosyncratic is an Indian citizen who leaves India during the previous year for the purpose of employment (or as a member of a crew of an Indian ship) or in lawsuit the separate is a person of Indian origin who comes on a visit to India during the previous year, then only the first of the above basic condition is applicable.To determine whether the resident individual is ordinarily resident the following both growthal conditions be to be satisfied- Resident in India in at least 2 out of 10 years immediately preceding the relevant previous year. Presence of at least 730 days in India during 7 years immediately preceding the relevant previous year. If the individual resident satisfies only one or no(prenominal) of the add-onal conditions, then he is not ordinarily resident. In outcome the person is not an individual or an HUF, then the residential status buttocks only be each resident or non-resident) editResidential status of a person another(prenominal) than an individual Type of personControl & vitamin A counsel of af reasonablys of the taxpayer is completely in IndiaControl & management of af beautifuls of the taxpayer is wholly outside IndiaControl & management of affairs of the taxpayer is take of travel in India partly outside India HUF1ResidentNon-residentResident FirmResidentNon-residentResident Association of personsResidentNon-residentResident Indian social club2ResidentResidentResident contrary company3ResidentNon-residentNon-resident any other person except an individualResidentNon-residentResident 1 After determining whether an HUF is resident or non-resident, the additional conditions (as fixed down for an individual) should be checked for the karta to determine whether the HUF is ordinary or not-ordinary resident. 2 An Indian company is the one which satisfies the conditions as set down low part 2(26) of the Act. 3 alien company is the one which satisfies the conditions as laid down low persona 2(23A) of the Act. editScope of total incomeIndian income1 is al federal agencys taxable in India notwithstanding residential status of the taxpayer. Foreign income1 is not taxable in the hands of a non-resident in India. For resident (in case of firm, association of persons, company and every other person) or resident & ordinarily resident (in case of an individual or an HUF), foreign income is always taxable. For resident alone not ordinarily resident foreign income is taxable only if it is worry income and business is controlled wholly or partly in India or it is a artal income and profession is set up in India. 1 Foreign income is the one which satisfies both the following conditions- Income is not received (or not deemed to be received on a l ower floor class 7) in India, and Income doesnt accrue (or doesnt deemed to be increase chthonian(a) section 9) in India. If much(prenominal) an income satisfies one or none the above conditions then it is an Indian income. editHeads of Income The total income of a person is separate into louver heads- Income from Salary Income from contribute property Income from business or profession Capital Gain and Income from other sources editIncome from SalaryAll income received as border below Employer-Employee relationship is taxed to a lower place this head, on due or receipt basis, whichever arises earlier. Employers must withhold tax compulsorily (subject to Section 192), if income exceeds minimum exemption limit, as Tax Deducted at theme (TDS), and provide their employees with a prepargon 16 which shows the tax subtractions and net paid income. The Act contains exemptions including (the list isnt exhaustive)- ParticularsRelevant section for calculate exemption Leave tr avel concession10(5) Death-cum-Retirement Gratuity10(10)Commuted value of Pension (not taxable for stipulate Government employees)10(10A) Leave encashment10(10AA) Retrenchment Compensation10(10B) Compensation received at time of Voluntary Retirement10(10C) Tax on perquisite paid by employer10(10CC) tot up received from Superannuation Fund to legal heirs of employee10(13) House Rent Allowance10(13A) close to Special Allowances10(14) The Act contains list of Perquisites which argon always taxable in all cases and a list of Perquisites which atomic number 18 exempt in all cases (List I). All other Perquisites atomic number 18 to be calculated according to qualify provision and rules for each.Only two deductions are allowed under Section 16, viz. pro Tax and Entertainment Allowance (the latter only gettable for contract government employees). editIncome from House property Income under this head is taxable if the assessee is the owner of a property consisting of building or lan d appurtenant thitherto and is not apply by him for his business or professional purpose. An individual or an Hindu Undivided Family (HUF) is eligible to claim any one property as Self-occupied if it is used for own or familys residential purpose.In that case, the Net Annual place (as explained below) pass on be nil. Such a clear can only be claimed for one house property. However, the individual (or HUF) pass on still be entitled to to claim engage on borrowed jacket crown as deduction under section 24, subject to some conditions. In the case of a egotism occupied house deduction on account of arouse on borrowed capital is subject to a maximum limit of Rs. 1,50,000 (if loan is taken on or subsequently 1 April 1999 and construction is completed in spite of appearance 3 years) and Rs. 30,000 (if the loan is taken out fronthand 1 April 1999).For let-out property, all interest is deductible, with no upper limits. The balance is added to taxable income. The numeration of income from let-out property is as under- gross(a) Annual entertain (GAV)1xxxx LessMunicipal Taxes paid(xxx) Net Annual Value (NAV)xxxx Less evidences under section 242(xxx) Income from House propertyxxxx 1 The GAV is higher of Annual Letting Value (ALV) and Actual tide rip received/receivable during the year. The ALV is higher of fair rent and municipal value, but restricted to standard rent fixed by Rent Control Act. 2 Only two deductions are allowed under this heaad by celibacy of section 24, viz. , 30% of Net one-year value as Standard deduction Interest on capital borrowed for the purpose of acquisition, construction, repairs, renewals or reconstruction of property (subject to trustworthy aliment).Income from Business or Profession The income referred to in section 28, i. e. , the incomes chargeable as Income from Business or Profession shall be computed in accordance with the provisions contained in sections 30 to 43D. However, at that place are few more sections under this Chapter, viz. Sections 44 to 44DA (except sections 44AA, 44AB & 44C), which contain the calculation completely within itself. Section 44C is a dis margin provision in the case non-residents. Section 44AA deals with maintenance of books and section 44AB deals with study of accounts. In summary, the sections relating to computation of business income can be grouped as under Specific deductionsSections 30 to 37 bulk large disbursals which are expressly allowed as deduction while computing business income. Specific disallowanceSections 40, 40A and 43B cover inadmissible expenses.Deemed IncomesSections 33AB, 33ABA, 33AC, 35A, 35ABB, 41. Special provisionsSections 42, 43C, 43D, 44, 44A, 44B, 44BB, 44BBA, 44BBB, 44DA, 44DB. Presumptive IncomeSections 44AD, 44AE. The computation of income under the head clams and Gains of Business or Profession depends on the particulars and information available. 4 If stiff books of accounts are not maintained, then the computation would be as under Income (including Deemed Incomes) chargeable as income under this head xxx Less Expenses deductible (net of disallowances) under this ead xxx clears and Gains of Business or Profession xxx However, if regular books of accounts have been maintained and moolah and passing play consider has been prepared, then the computation would be as under Net Profit as per Profit and deprivation Account xxx Add Inadmissible Expenses debited to Profit and Loss Account xxx Deemed Incomes not credited to Profit and Loss Account xxx xxx Less Deductible Expenses not debited to Profit and Loss Account xxx Incomes chargeable under other heads credited to Profit & Loss A/c xxx xxx meshing and Gains of Business or Profession xxx editIncome from Capital Gains lurch of capital summations results in capital gains. A Capital asset is define under section 2(14) of the I. T. Act, 1961 as property of any kind held by an assessee much(prenominal) as real e give tongue to, honor dispense s, bring togethers, jewellery, paintings, art etcetera but does not include some items standardised any stock-in-trade for businesses and personal lay outs. Transfer has been defined under section 2(47) to include barter, exchange, relinquishment of asset extinguishment of rights in an asset, etc. Certain legal proceeding are not regarded as Transfer under section 47. Computation of Capital Gains- Full value of consideration1xxx Less embody of acquisition2(xx)LessCost of improvement2(xx) LessExpenditure pertaining to transfer incurred by the transferor(xx) 1 In case of transfer of land or building, if sale consideration is less than the stamp duty valuation, then much(prenominal) stamp duty value shall be taken as full value of consideration by virtue of Section 50C. The transferor is entitled to challenge the stamp duty valuation in advance the Assessing Officer. 2 Cost of acquisition & cost of improvement shall be indexed in case the capital asset is long term. For tax purposes, there are two faces of capital assets Long term and unforesightful term. Transfer of long term assets gives rise to long term capital gains.The usefulness of indexation is available only for long term capital assets. If the period of dimension is more than 36 months, the capital asset is long term, otherwise it is short term. However, in the below mentioned cases, the capital asset held for more than 12 months will be treated as long term- Any share in any company Government securities Listed debentures Units of UTI or mutual fund, and Zero-coupon bond Also, in certain cases, indexation benefit is not be available even though the capital asset is long term. Such cases include depreciable asset (Section 50), Slump Sale (Section 50B), Bonds/debentures (other than capital indexed bonds) and certain other express provisions in the Act.There are different scheme of taxation of long term capital gains. These are As per Section 10(38) of Income Tax Act, 1961 long term capit al gains on shares or securities or mutual funds on which Securities Transaction Tax (STT) has been deducted and paid, no tax is payable. STT has been applied on all stock market legal proceeding since October 2004 but does not apply to off-market transactions and company buybacks therefore, the higher capital gains taxes will apply to such transactions where STT is not paid. In case of other shares and securities, person has an option to either index costs to inflation and pay 20% of indexed gains, or pay 10% of non indexed gains.The cost inflation index rates are released by the I-T department each year. In case of all other long term capital gains, indexation benefit is available and tax rate is 20%. All capital gains that are not long term are short term capital gains, which are taxed as such at a lower place section 111A, for shares or mutual funds where STT is paid, tax rate is 10% from Assessment Year (AY) 2005-06 as per Finance Act 2004. With effect from AY 2009-10 the tax rate is 15%. In all other cases, it is part of pure(a) total income and normal tax rate is applicable. For companies abroad, the tax liability is 20% of such gains suitably indexed (since STT is not paid).Besides exemptions under section 10(33), 10(37) & 10(38) certain special(prenominal) exemptions are available under section 54, 54B, 54D, 54EC, 54F, 54G & 54GA. editIncome from early(a) Sources This is a residual head, under this head income which does not meet criteria to go to other heads is taxed. There are in any case some specific incomes which are to be always taxed under this head. Income by way of Dividends. Income from horse races/lotteries. Employees plowshare towards staff wel shape up scheme. Interest on securities (debentures, Government securities and bonds). Any centre received from primaevalman insurance policy as donation. Gifts (subject to certain conditions and exemptions). Interest on compensation/enhanced compensation. editPermissible deductions f rom Gross Total Income This section requires expansion. (November 2012) While exemptions is on income some deduction in calculation of taxable income is allowed for certain recompenses given under Chapter VI-A ie. , sections 80C to 80U. editSection 80C Deductions Section 80C of the Income Tax Act 1 allows certain investments and expenditure to be deducted from total income up to the maximum of 1 lac. The total limit under this section is ? 100,000 ) which can be any combination of the below component part to Provident Fund or Public Provident Fund. PPF provides 8. 8% 5 exit compounded annually. Maximum limit to contribute in it is 100,000 for each year.It is a long term investment with complete withdrawal not mathematical till 15 years though partial withdrawal is practical after 5 years. The interest earned on PPF investments is not taxable. Besides, there is employee providend fund which is deducted from the allowance of the person. This is about 10% to 12% of the BASIC sal ary component. Recent changes are being discussed regarding reducing the instances of withdrawal from EPF especially when one changes the job. EPF has the option of full settlement on leaving the job, taking VRS, privacy after 58. It similarly has options of withdrawal for certain expenses related to home, marriage or medical. EPF contribution includes 12% of basic salary from employee and employer. It is distributed in ratio of 8. 333. 7 in Pension fund and Providend fund Payment of deportment insurance premium. It is allowed on premium paid on self, spouse and children even if they are not dependent on father or mother. coronation in pension Plans. National Pension Scheme is meant to save coin for the post retirement which invests money in different combination of equity and debt. depending upon age up to 50% can go in equity. annuity payable after retirement is dependent upon age. NPS has six fund managers. individualistic can make minimum contribution of Rs6000/- . It has 22 point of corrupt (banks). Investment in Equity Linked Savings schemes (ELSS) of mutual funds. Among other investment opportunities, ELSS has the least lock-in period of 3 years.However, one should note that after the Direct Tax Code is in place, ELSS will no long-term be an investment for 80C deduction. Investment in National Savings Certificates (interest of onetime(prenominal) NSCs is reinvested every year and can be added to the Section 80 limit) Tax saving Fixed Deposits provided by banks for a tenure of 5 years. Interest is also taxable. Payments towards principal re hire of housing loans. Also any alteration fee or stamp duty paid. Payments towards tuition fees for children to any tame or college or university or similar institution (Only for 2 children) speckle office investments The investment can be from any source and not necessarily from income chargeable to tax. editSection 80CCF Investment in basis Bonds From April, 1 2011, a maximum of ? 20,000 is deductible under section 80CCF provided that amount is invested in cornerstone bonds. This is in addition to the 100,000 deduction allowed under Section 80C. However this deduction has not been extended to Financial year 2012-13. 6 Omiitted with effect from F. Y. 2012-13. editSection 80D Medical insurance Premiums Health insurance, popularly known as Mediclaim Policies, provides a deduction of up to 35,000. 00 (? 15,000. 00 for premium payments towards policies on self, spouse and children and ? 15,000. 00 for premium payment towards non-senior citizen dependent parents or ? 20,000. 0 for premium payment towards senior citizen dependent). This deduction is in addition to ? 1,00,000 savings under IT deductions clause 80C. For consideration under a senior citizen category, the incumbents age should be 60 years during any part of the catamenia fiscal, e. g. for the fiscal year 2010-11, the incumbent should already be 60 as on March 31, 2011), This deduction is also applicable to the cheques pa id by proprietor firm. editInterest on Housing Loans Section For self occupied properties, interest paid on a housing loan up to Rs 150,000 per year is exempt from tax. This deduction is in addition to the deductions under sections 80C, 80CCF and 80D.However, this is only applicable for a residence constructed within three financial years after the loan is taken and also the loan if taken after April 1, 1999. If the house is not occupied due to employment, the house will be considered self occupied. For let out properties, the entire interest paid is deductible under section 24 of the Income Tax act. However, the rent is to be shown as income from such properties. 30% of rent received and municipal taxes paid are available for deduction of tax. The losses from all properties shall be allowed to be adjusted against salary income at the source itself. Therefore, reward claims of T. D. S. deducted in excess, on this count, will no more be necessary. 7 editSection 80DDB Deduction in respect of Medical Treatment, etc Deduction is allowed to resident individual or HUF in respect of expenditure in truth during the PY incurred for the medical treatment of specified disease or ailment as specified in the rules 11DD for himself or a dependent relative or a member of a HUF8 editRefund Status State Bank of India (SBI) is the generate banker to the Indian Income Tax Department(ITD). Your tax refund details are move to SBI, by the Income tax department. Then SBI will process the refund, and send you the refund intimation. While filing your amends you can choose any one of the two Refund modes ECS or Paper(cheque). The refund status can be checked online at the NSDL site. editDue Date of unveiling of returnThe due assure of submission of return shall be ascertained according to section 139(1) of the Act as under- September 30 of the Assessment Year(AY)-If the assessee is a company (not having any inter-nation transaction), or -If the assessee is any person other than a company whose books of accounts are necessitate to be audited under any law, or -If the assessee is a on the job(p) partner in a firm whose books of accounts are required to be audited under any law. November 30 of the AYIf the assessee is a company and it is required to supply overcompensate under section 92E pertaining to international transactions. July 31 of the AYIn any other case. editAdvance Tax Under this scheme, every assessee is required to pay tax in a particular financial year, preceding the assessment year, on an estimated basis. However, if such estimated income is less than Rs. 10000, then no foster tax is payable. The due dates of payment of advance tax are- In case of corporate assesseeOtherwiseOn or to begin with 15 June of the previous yearUpto 15% of advance tax payable- On or out front 15 September of the previous yearUpto 45% of advance tax payableUpto 30% of advance tax payable On or before 15 December of the previous yearUpto 75% of advance tax paya bleUpto 60% of advance tax payable On or before 15 March of the previous yearUpto 100% of advance tax payableUpto 100% of advance tax payable Any default in payment of advance tax attracts penalty under section 234B and any time lag of advance tax attracts penalty under section 234C. editTax deducted at Source (TDS) The general rule is that the total income of an assessee for the previous year is taxable in the relevant assessment year. however income-tax is recovered from the assessee in the previous year itself by way of TDS.The relevant provisions therein are listed below. (To be used for reference only. The detailed provisions therein are not listed below. 1) SectionNature of paymentThreshold limit (upto which no tax is deductible)TDS to be deducted 192Salary to any personExemption limitAs specified for individual in Part III of I Schedule 193 2Interest on securities to any residentSubject to detailed provisions of given section10% 194A 2Interest (other than interest on securit ies) to any residentRs. 10000 (for Bank/cooperative bank) & Rs. 5000 otherwise10% 194BWinning from lotteries etc. to any personRs. 1000030% 194BBWinning from horse races to any personRs. 500030% 94C 2Payment to resident contractorsRs. 30000 (for single contract) & Rs. 75000 (for aggregate consideration in a financial year)2% (for companies/firms) & 1% otherwise 194DInsurance commission to residentRs. 2000010% 194EPayment to non-resident sportsmen or sports associationNot applicable10% 194EEPayment of desexualise under National Savings Scheme to any personRs. 250020% 194GCommission on sale of lottery tickets to any personRs. 100010% 194H 2Commission/brokerage to a residentRs. 500010% 194-I 2Rents paid to any residentRs. 1800002% (for plant,machinery,equipment) & 10% (for land,building,furniture) 194J 2Fees for professional/technical services RoyaltyRs. 000010% 194LBInterest paid by Infrastructure Development Fund under section 10(47) to non-resident or foreign company-5% 195Interest or other sums (not being salary) paid to non-residents or foreign company except under section 115O-As per double taxation avoidance treaty 1 At what time tax has to be deducted at source and some other specifications are subject to the above sections. 2 In well-nigh cases, these payments shall not to deducted by an individual or an HUF if books of accounts are not required to be audited in the immediately preceding financial year. In near cases, the tax deducted should be deposited within 7 days from the end of the month in which tax was deducted. editCorporate Income taxFor companies, income is taxed at a flat rate of 30% for Indian companies, with a 5% surcharge applied on the tax paid by companies with gross turnover over ? 1 crore (10 million). Foreign companies pay 40%. 9 An education cess of 3% (on both the tax and the surcharge) are payable, yielding hard-hitting tax rates of 32. 5% for domestic companies and 41. 2% for foreign companies. 10 From 2005-06, ele ctronic filing of company returns is mandatory. 11 editTax kick ins There are five categories of Income Tax returns. Normal save Belated production Revised Return Defective Return Returns In Response To Notices editNormal Return Returns filed within the return filing due date, that is 31 July or 30 September of touch on assessment year. 12 editBelated ReturnIn case of failure to file the return on or before the due date, belated return can be filed before the expiry of one year from the end of the relevant assessment year. editRevised Return In case of any omission or any maltreat statement mentioned in the normal return can be rewrite at any time before the expiry of one year from the end of the relevant assessment year. editDefective Return Assessing Officer considers that the return is defective, he may intimate the defect. One has to rectify the defect within a period of fifteen days from the date of such intimation. If the assessee wants more time, he can file an applicat ion to the A O and a hike 15 days can be granted at the instance of the A O. editReturns In Response To NoticesAssessing officer in the process of qualification assessment, may serve a notice under divers(a) sections like 142(1), 148(1), 153A(a) or 153C. Returns are required to be furnished within the date specified on the respective notices. editAnnual Information Return and Statements editAnnual Information Return Those who is responsible for registering, or, maintaining books of account or other documents containing a record of any specified financial transaction,13 shall furnish an annual information return in Form No. 61A. editStatements By Producers Producers of a cinematographic film during the financial year shall, prepare and deliver to the Assessing Officer a statement in the Form No. 2A, within 30 days from the end of such financial year or within 30 days from the date of the culmination of the production of the film, whichever is earlier. editStatements By Non-Residen t Having A Liaison Office In India With effect from 01,June 2011, Non-Resident having a liaison office in India shall prepare and deliver a statement in Form No. 49C to the Assessing Officer within cardinal days from the end of such financial year. editTax Penalties The study number of penalties initiated every year as a ritual by I-T Authorities is under section 271(1)(c)14 which is for either concealment of income or for furnishing inaccurate particulars of income. If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person- (b) has failed to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a oversight bangd under sub-section (2A) of section 142, or (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,- (ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum of ten thousand rupees for each such failure (iii) in the cases referred to in clause (c), in addition to any tax payable by him, a sum which shall not be less than, but which shall not exceed three times, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income.Income TaxThe tax code/law which mandates this type of taxation. The government imposed a tax on the income generated by institutions and individuals within the jurisdiction is income tax. The law dictates that every person and business shall pay income tax. It acts as a source of revenue for the government as the taxes s used to serve the interest of the public within the field.The use of progressive tax frame is common in most nations access the globe establish on the high level of effectiveness knotted in the practice. It makes nation that earn highly to be taxed more while state that earn a minimal amount of tax would have taxed less. It is a fare establishment that the government promotes on the basis of promoting fairness with the cultural compass of the country.The paper entails a detailed discussion about income tax system in a developed country such as Australia. Any guideline/interpretation for this tax code that has been issued by the government The section 55 of the Australian constitution clearly explains that the parliament has the duty of ensuring that it imposes tax laws.It led to the creation of multiple sectors that give a detailed write up of how the taxation system of the country should run. Ideally, they provide a clear direction that the government is supposed to take whole addressing touchy issues such as the taxation system in the country (Kayis-Kumar, 2016, p.2).The act of the commonwealth gives the disqualify direction that is required about income tax in the country. The income tax assessment act of 1936 clearly gives the precise direction about the steps that are supposed to be followed while taxing individuals and companies in h countries. Its major concern is the system of taxation rather than the other steps that are snarly in the process. Therefore, the Australian laws provide a precise direction.The computation of this type of taxation After the implementation of the act, various amendments have been through with(predicate) depending on the economic and political set-up of the country. Uncommented amendments and proposal have occurred over the quondam(prenominal) few years ground on the complexness and nature involved in the creation of precise laws that are meant to cater for the needs of the people rather than for a specific group. The modifications made were based on various economic concomitantors that cannot be ignored.Factors such as inflation and economic recess are unexpected events that the government needs to ensures that the laws are created in suc h a manner that the issues are addressed in the most effective way without affecting the genera economic set up of the country (Potter & Greber, 2017, p.1).It is a fundamental aspect that relies on the ability of the public to actualise complex issues that surrounds the economy. Basic= 50000 + HRA=20000 + Travel allowance=1000 + Childs educational allowance=200 + Medical allowance=1250 + other allowance=8000The deductions allowed Travel allowance=1000 + Childs educational allowance=200 + Medical allowance=1250 The taxable annual gross income is (80,450-2,450) x 12 =9,36,000.If Mr. Yen makes a promulgation that he went a loss on Property. Interest paid Rs.1,00,000. The Gross total income $8,36,000 (9,36,000-1,00,000).Mr. yen $1,00,000 as investment in Section 8 and $25,000 under Section 80, the total taxable $7,11,000 (8,36,000-1,25,000). $2,50,000 nill, next $5,00,000 will be 5% amounting to $25,0000. balance of $11,000, the tax rate=20% amounts to $2,200.Annual tax $53,766 ($ .52,200 in addition to the education and charged at 3% is $.1,566).The monthly tax will be $4,480.50/-.The group of taxpayers who should pay this tax It is important to get a line that the calculation of income tax takes places from the income statement. The income statement explains the financial position of the company comprehensive of the net and gross income of the process.It is an important element that needs to be move under a broader consideration based on the nature and complexity of the matter. The income statement offers the general performance of the company within the industry (Richards, 2017, p. 1). one can view the revenue and profits after the taxation and costs. the expense of taxes is the last item before the calculation of the net income. One can utilize the aspect to know the effective tax rate in the case and compute the tax.The division of the expenses of income tax and earnings that were made before taxes gives the effective tax rate that is required. The ta x report with its sections Individuals and business are eligible to pay the taxes based on nature and complexity involved in the calculation of the issue. The individuals do not cater for the payment of the taxes through their whole income.The activity takes place through deductions that include mortgage interest, dental consonant and medical bills and education expense which are the basis of a citizens brio within developed countries such as Australia. The understanding of the matter demands a broader line of inclusion body based on the fact that limited opportunities are involved in such situations. For business, it is quite different as the IRS has a varying system that ensures that the payment of the taxes takes place in a fair way (Berg Davidson, 2017, p.79).The entities such as corporations sole proprietorship, partnerships report their income to the IRS for a fair tax deduction to effectively take place. Income tax reports have specific sections that need to be included wh ile an individual is making the report about the financial progress of a company within the industry.It is an issue that is reliant on the general understanding of the Australian financial structure. The income section is a place on the report that lists all the income sources for the business it a popular technique of giving reports as it relates with wages, dividends and other specified factors that cannot be ignored while creating a successful taxing structure that is ingrained to understand and implement. Ideally, the sections give a clear set of how the report takes place.Therefore, the section is an important part of the taxation system that cannot be ignored based on the nature and complexity of the taxation system.The deduction section is also an important part that shows the tax liability in the most confiscate manner that is recommendable by most people. It is effective based on the fact that it gives the precise parts of the report that the deductions are often made I r elation to the main matter of concern.It is important to consider the fact that there are some limitations towards the creation of such goals that need to be considered based on the nature and complexity of the matter in the concurrent social setting of Australia. Most expenses are directly deductible based on the effect that they have on the businesses of a person. Lastly, the tax credit is also a section that amounts all the taxes owed by the individual bossiness entity.The deductions vary among the jurisdiction based on the existing complexity involved in computing some specified aspects. Other Information Income tax plays a key role in the overall wellbeing of the Australian economy. Through the tax, the country can be able to offer vital services to the members of the public. It is of relevance to ensure that all the institutions in the country ensure that they implement the tax based on its necessity and ability to adjust by the merchandising skeptics and meet up the needs o f the nation.Individual income tax, business income tax, local and state income tax and sale tax make up an essential part of the system that cannot be ignored while creating a reliable system that is able to deal with complex matters that surrounds the creation of a perfect tax system in the country (Diminson, 2017, 1).It is a necessity to understand that the inclusion of the taxes leads to the success of the Australian economy.ReferencesAustralia An overview of recent tax developments in australia. (2016).International Tax Review,Potter, B., & Greber, J. (2017).Slugging households no budget fix.The Australian Financial Review Berg, C., & Davidson, S. (2017).Stop this greed The tax-avoidance political campaign in the OECD and Australia.Econ Journal Watch,14(1), 77-102. Dinnison, I. (2017).Australia revamps CFCs to that extent again.International Tax Review,8(3), 9-12.Raj, O. (2016).Aussies plan to rewrite tax rules.Business timesRichards, R. (2017).Fringe benefits fly below the radar.Intheblack,79(2), 60.Kayis-Kumar, A. (2016).Whats BEPS got to do with it? exploring the effectiveness of thin capitalisation rules.EJournal of Tax Research,14(2), 359-386.

Impact of Digital Marketing on Sales Essay

Embracing appear trends and technologies helps marketers create a sustainable competitive expediency for their business. appear marketing trends and technology, such as big data, social media mobile, context-aw be computing and the Internet of Things, create unprecedented opportunities to engage customers, fuel growth and stupefy market share. As a digital marketer, you washbasin be overwhelmed by how quickly new technologies become mainstream. A Facebook yesterday is a Pinterest straight international and a socially enabled, real-time, mobile personal assistant tomorrow.The objective of this typography is to look at the impact digital marketing has on sales especially in emerging markets. The major aspects of digital marketing that would be covered are as mentioned below Digital trade EssentialsMultichannel merchandisingData-Driven MarketingMobile MarketingMonetized Digital Marketing through vocationSocial MarketingEvaluating the impact of digital strategyEvaluation of th e reliable impact of the digital marketing strategy & spend, is a multi-phase journey. It could be broken down into five distinct phases Datawarehousing & ReportingDashboardingstatistical AnalysisPredictive AnalysisOptimizationThe research paper analyzes the flowing situation with respect to developing countries in the digital environment. It would also subscribe the digitaldivide and the differential pattern of developing and least developed countries in take-up of the new technologies, the changing nature and demographics of Internet practice session as well as the role of innovation and creativity in making digital marketing a success.The Evolution of Digital Marketing in Developing marketsThe Digital DivideAccess & booking in the Digital EconomyOpportunities & ChallengesThe paper studies and analyzes the influence on the 4Ps of Marketing by the onset of the Digital alteration and the dominance of brotherly information through the Internet. It has changed the direction consumers spend their money and the way they cheat for products and seek services. Like the Industrial Revolution, todays Digital Revolution has changed the ways in which people live their daily lives and the manners in which companies practice business. In marketing, strategy has greatly shifted away from material and into to a greater extent liquid avenues and flexible ways of reaching consumers.Because people have alter their spending habits, so too have marketers changed the ways of reaching their customers and creating products cogitate on the new needs of the consumer today. Advertisement and sales have shifted away from tangible methods of reaching people such as print ads and newsprint and into digitized networks that offer to target a larger audience at a fraction of the cost. The impact of the Digital Revolution on marketing behindnot be ignored as indeed, it has completely changed the industry in a way never previously conceived. INTRODUCTIONThe Internet is becoming the town squarely for the global village of tomorrow -Bill GatesEmerging markets are countries experiencing comparatively recent industrial, political and technological change resulting in rapid economic growth. Emerging markets cover more than the BRICs (Brazil, Russia, India, china, South Africa), however these countries are amongst the joyful emerging giants. Large populations generally characterise these markets, as isobvious with China and India. They tend to be dominated by young populations and rising set classes. As business revenues plateau in saturated, developed markets, expansion into emerging markets is a popular means for reaching new growth targets. Although these countries are affected by the global recession, many remain in blue growth positions. The endeavour of international business involves uncertainty and risk, however this can be palliated by the internet.How the Global Digital Era and Emerging Market Growth is Transforming the Marketing Age nda? Senior executives in developing economies, working in organizations, small and large, are asking the following questions How can we get ahead of competitors in emerging markets?How can our business mitigate risks when we enter risky, high-growth emerging markets? How can we measure marketing activities and sales-related results in these markets? The change magnitude mobility of the consumer is a good development for any business. Marketing to a everlastingly on-the-go consumer is like trying to hit a moving target. Direct digital marketing is an addressable marketing method where relevant marketing communication theory are delivered to individuals through the e-mail, Web, and mobile channels using an e-mail address, a Web browser cookie, and a mobile phone number.The principles of direct digital marketingaddressability, message relevance, and personalizationare ideal for restaurant marketers and their customers. Leveraging the wax value of direct digital marketing requires going beyond the try and true e-mail marketing strategies that have been used for the last 10 years and building a strong relationship with a consumer at each touch-point they value.

Innovation and creativity in industry

InventionInvention is a late manner of devising something or fresh material that is made utile . It may mean to increase or to post radical alterations in supposition, merchandises, procedures, or organisations. galore(postnominal) concourse to the scholarly literature on concept typically bang origination as thoughts applied successfully in pattern. Something mod essential be well different to be advanced, non an undistinguished alteration, e.g. , in the humanitarian disciplines, economic sciences, concern and authorities policy. In economics the alteration essential increase value, client value, or manufacturer value. The end of artifice is arbitrary alteration, to do person or something better. Innovation taking to increased productivity is the cardinal beginning of increasing wealth in an economic system.Invention in administration contextIn the organisational context, guile is defined as public presentation and awaygrowth through bet borderents in efficienc y, productiveness, quality, competitory ratement, market portion, etc. All organisations female genitals introduce, including for illustration infirmaries, universities, and local authoritiess.Relevance of subterfuge to attentionThe debut of a rising peachy that is one with which consumers atomic number 18 non yet familiar or of a fresh quality of a good.The debut of a immature method of production, which need by no agencies be founded upon a run across scientifically new, and throne besides be in a new manner of managing a trade good commercially.The gap of a new market, that is a market into which the peculiar subdivision of industry of the state in inquiry has non antecedently entered, whether or non this market has existed before.The conquering of a new beginning of supply of natural stuffs or half-manufactured goods, once more disregardless of whether this beginning already exists or whether it has first to be created.The transporting out of the new organisation of any industry, care the creative activity of a monopoly place or the interrupting up of a monopoly place.Value of Innovation in IndustryGoals of guile in IndustryImproved qualityExtension of the merchandise scopeReduced labor greetsCreation of new marketsReduced stuffsImproved production proceduresReplacement of products/servicesReduced environ rational harmConformity to ordinancesReduced zip ingestionFailure of invention in industryPoor LeadershipPoor CommunicationPoor EmpowermentPoor OrganizationPoor Knowledge ManagementMeasures of invention in industry there be two different types of move for inventionThe organisational degreeThe political degree.The organisational microscope stageOrganizational degree means to persons, team-level appraisals, private companies from the smallest to the largest. Measure of invention for any organisations can be conducted by studies, acidulateshops, advisers or internal supervising, look intoing. on that point is no established general man ner to mensurate organisational invention.Measuring invention have traditionally been by looking at outgo, for illustration, investing in R &038 A D ( Research and Development ) .2 ) The political degree A common industry position is that comparative cost-effectiveness research ( CER ) is a soma of monetary value control which, by cut downing returns to industry, limits R &038 A D outgo, finally reduces our cost and leads to innovation in diminishing cost. By it the orgazation gets ready for future invention and compromises new merchandises entree to markets.Induced innovation- ground for reasonInduced invention was first proposed by Dr. J. R. Hicks in his work. He proposed that a alteration in the comparative monetary values of the factors of production is itself a goad to innovation, and to innovation of a peculiar kinddirected to conserving the usage of a factor which has perform comparatively expensive. This works as motive in the sense that if rewards are increased dec idedly the employees will work tricky and more motive will be at that place.Costss ( whether direct or indirect ) has forever been a motive for a more rapid betterment in energy efficiency of goods than would usually happen.Invention system in OrganizationsThe construct of the invention system stresses that the flow of engineering and training among people, endeavors and establishments is cardinal to an advanced procedure. all(prenominal) administration should hold a good and effectual direction information system in order to be extremely advanced. It creates interaction amid the employees who are needed in order to turn an thought into a procedure, merchandise or service on the market and therefrom remove money.Open inventionOpen invention is that syndicates can and should utilize external thoughts every bit good as internal thoughts, and internal and external waies to market, as the houses look to pull a item their engineering by Bazaar theoretical account. The barriers b etween a house and its environment have become less now a yearss, so inventions can now be easy transferred inward and outward.So, this is all most invention in industry.creative thinkingcreative thinking is a mental and societal procedure impact the find of new thoughts or constructs, or new associations of the original head between bing thoughts or constructs. Creativity is pumped by the procedure of every witting or unconscious sagacity. An alternate construct of creativity is that it is barely the act of doing something new or showing something old in a new mode.Difference between creativity and inventionIt is frequently seen as play that people are non cognizant of exact significances of these two. So it is better to understand them in their right context.Creativity is typically used to mention to the act of select forthing new thoughts, attacks or actions, while invention is the procedure of both bring forthing and using such germinal thoughts in some specific context .In the context of an organisation, the term invention is frequently used to state the full procedure by which an organisation generates originative, new thoughts and converts them into existent life merchandises or services that are utile and feasible in concern patterns, while the term creative thinking is reserved to use specifically to the coevals of new thoughts by persons or by groups, as a necessary measure within the invention procedure.Creativity and its incite on workThree forms by and large exist between that walk out creative thinking at workPositive ( or negative ) temper, or alteration in temper, predictably precedes creativeness Creativity predictably precedes temperWhether mend and creativeness occur at the same time.It was found that these non merely happen upon procedure of creativeness, but originative results are besides affected by it every bit good. The experience of creativeness is itself a work event, and like other events in the organisational context, i t could arouse emotion. Qualitative research and anecdotal histories of originative accomplishment in the humanistic disciplines and scientific disciplines suggest that originative penetration is frequently followed by feelings of elation. For illustration, Albert Einstein called his 1907 general theory of relativity the happiest inclination of my life. Empirical grounds on this affair is still really probationary.Measuring creativeness1 ) Creativity quotientSeveral efforts have been made to develop a creativeness quotient of an single same to the Intelligence quotient ( IQ ) , nevertheless these have been of great value. Most steps of creativeness are dependent on the personal judgement of the tester, so a standardised step it is hard to develop.2 ) Social-personality attackSome research workers have interpreted a social-personality attack for mensurating creativeness. In these surveies, personality traits such as independency of judgement, assurance, attractive force to complex ness, aesthetic orientation and risk-taking are used as steps of the creativeness of persons Other research workers have related creativeness to the trait, openness to see.3 ) Creativity ProfilesCreativity comes in different signifiers. There is sort to bring forth growing, invention, velocity, etc. There are four Creativity Profiles that can assist accomplish such ends.Incubate ( Long-term Development )Imagine ( Breakthrough Ideas )Improve ( additive Adjustments )Invest ( Short-run GoalsCreativity in diverse civilizationsNow a yearss it is really hard to pull off in diversed work civilization. So, creativeness is needed at most of the degrees now a yearss in order to work out this job.Creativity in organisationsExpertise ( proficient, procedural &038 A rational cognition ) ,Creative thought accomplishments ( how flexibly and imaginatively people approach jobs ) ,and Motivation ( particularly inborn motive ) .Economic positions of creativenessIn the early twentieth century, Josep h Schumpeter introduced the economic theory of originative devastation, to represent the manner in which old ways of making things have been replaced by the new.Creativity is besides seen by economic experts as an of import dowry in the recombination of different elements to bring forth new engineerings and merchandises and services and, therefore leads to economic growing. Creativity leads to capital ( touchable or intangible assets ) , and originative merchandises are protected by rational belongings Torahs.The originative course is seen to be an of import driver of modern states.3 T s of economic development that are related with organisation s creativenessTechnology, Talent and Tolerance besides have high concentrations of originative professionals and head for the hills to hold a higher degree of economic development.Creative job work outing in industryCreative job resolution is the mental procedure of work outing a job. It is a particular signifier of job resolution in wh ich the solution is independently created instead than lick by looking at old consequences of same job.Creative job work outing system ever involves creativeness. However, creativeness frequently does non affect originative job resolution, particularly in Fieldss such as music, poesy, and art. Creativity requires newness, updated cognition, as a feature of what is created, but creativeness does non needfully hold value ( that it will be good for society ) or is appreciated by other people.So, this is all about creativeness and Innovation in Industry.Consequence and InterpretationFrom this study I have learned the value of invention and creativeness from industry position that how it affects every concern whether large or little. By analyzing this &038 A recognizing its value in client satisfaction I will seek to implement it in my concern besides.DecisionCreativity &038 A invention are of great value in every industry today. They are the impulsive forces of every concern now year ss and besides acts as competitory advantage. Bing the concern disposal pupils we should understand their value and seek to be originative and advanced.

On Going Home Essay

Did you ever wonder why some citizenry pick out for peace and serenity in the company of friends and colleagues? After recital Joan Didions, On Going Home, numerous ideas offset printinged to rush with my brain. The experiences I had in my sustenance started to come back to me, exchangeable a flashback, with all the emotions coming with them. Yes, I enjoy that my life has always been filled with numerous experiences. These experiences chip in helped me direct for the life I am to experience when I grow older. A tragic event in my life led to my growth as an individual. When I was younger, I perceived life to be blissful and all-encompassing of challenges.The everyday activities helped shape my future , molding me into the steady-going individual that I want to be. I was a relatively good kid. I be schooldays daily, and achieved impressive grades. I also had friends both in school and in the neighborhood. One of my fastst friends was Charlie, my neighbor. Charlie and I h ave been friends since we were six years old. They were new at that time, and when her p atomic number 18nts would go to organise, Charlie was left in our house. We did things to stir upher, and our differences never do a dent in our friendship. She was the immaculate friend, who always knew what to do.I could never imagine divergence through my life without Charlie by my side. In the spend of junior year, Charlie came over to my house and asked me to join her. I told her I pratnot go with her because I was doing my crustal platework, and I had household chores to finish before my pargonnts arrive from work. She utter that it was alright, and then she hugged me tight. She told me how much she cherished our friendship and that if ever she died, she give be my angel. She would always watch over me, and guide me to do the right things. I felt shivers come up my spine, and so I asked her what she was up to.She told me that she vertical wanted me to know how much she cared f or me. So she left. Hours past, and tranquilize I have not heard anything from Charlie. I continued doing my homework, when I heard burst glass from downstairs. I was scared, because I was still alone in the house. I quietly went out of my room to check on where the noises came from. I was very scared, so I left Charlie a message in her utterance mail. I asked her if she can come over to help me out, and that it was an emergency. As I reached the living room, I saw the glass windows shattered, and there were evidences that there was somebody who broke in our house.I called Charlie, and this time she answered me. I told her that I recollect individual broke into our house, and I was still alone. She said to just watch for her, because she was coming over. I tried to be calm, and device a blueprint to save myself from the distress. I went around the house to look for the culprit, and was shocked when someone pulled me from behind. I was scared to death. I tried to scream, but the military personnel designate his hand on my mouth. He pulled me from behind and brought me to my parents bedroom. With right hand retentiveness both my arms, he started to tear away my clothes. It turned out that the hu humanness being did not break in to steal our things.He was a debase who has been eyeing on me, waiting for the right time to come. I was crying and hollo my heart out because I was not in favor of the movement this pervert is doing. When I was starting to lose hope, I saw Charlie streamlet towards the opening, bringing with her the baseball bat I kept in my room. She tot up the man in the head three times making the man dizzy and unconscious. She kicked the man and helped me to get up. We ran to my room, where she gave me the first shirt that she saw, and started running towards the door. Our remainder was to get the phone and call 911. Charlie and I ran downstairs.The main door was locked, and the keys were isolated in the drawers. To avoid wasting t ime, Charlie and I decided to pass through the back door. As we ran into the kitchen, the pervert surprised us holding a knife in his hand. He said that he was not going to hurt us, if we would give in to what he wanted. Charlie was stern and wanted to fight. She started to pay dishes at the pervert, while keeping me close behind. We were both scared, but we had to overcompensate our fears and show this pervert of a man that he cannot defeat us. The man cut his hand and this gave us the time to run. We passed through the back door and ran outside.Charlies hair was pulled by the man, and she wanted me to go leave her. I cannot just leave my best friend with a man who will just torture her, and reap the dignity away from her. As the scrapper, Charlie struggled to get away from the man. She gave him numerous kicks, and blows in the stomach. Little did we know that the man still had a knife on his hand only to be utilize in this situation. I saw my best friend, Charlie, stabbed to d eath by a man who tried to molest me. I screamed my heart out, waking the neighbors close by. Soon, the ambulance and the police were there searching for evidences.Charlie was brought to the hospital, where she was declared death on arrival. out front she died, Charlie told me to fulfill the dreams we built as young kids, and to always be sacrosanct no matter what the circumstances are. Soon, Charlie left and became one of the stars in the heavens. She was sixteen. My soused friendship with my best friend, Charlie, is something that will always have a channelize in my heart. She taught me a lot of things, and that it was always worth to fight for the people we care for. Charlie sacrificed her life for me to be saved, and I did not waste that opportunity.I used this pain to help me go on, and succeed in life. She wanted me to live so that I may fulfill the dreams that we had when we were younger. Nowadays, I work hard to achieve excellence in my chosen field. Although there are t imes that I am not in a good situation, I still keep a positive note in me. Charlies dream was to make a difference in this world, and I want to fulfill that even in my own little way. I want to show the world that regardless of what happened to my life before, I can still manage to rise up and start anew. I know that there are times when I feel like well-favored up on my career and my life, in general.Then I start to think about Charlie, and how her unwavering love for me, has shielded me from harm. If I was the fighter between us, I would have been the one who died. Charlie took that option away from me, and me bring in that my life was destined for something big. After much hard work and dedication, my dreams and aspirations in life are just miles away. I just have to go and expand my knowledge so that I may be in full equipped with the challenges that I will face in my chosen profession. The reading paved way for me to reminisce the friendship that I had with Charlie.Charlies home was two houses away from ours, but her heart has always been with us. She treated us like her own family, and made us feel how much she love and cared for us. All these years, I have wanted to find a perfect reason as to why Charlie sacrificed her life for me. The reading showed me that irrespective of who you are with, people will do anything for us, especially when they treat us like family. I know this, because this was Charlies lifetime sacrifice. When I feel devastated and no will to move on, I just have to look up in the stars and see that someone up there is watching over me until all of my dreams have come true.