The Media And Body Image - 1453 Words

Today we know that the media and body image are closely related. Particularly, how the body image advertising portrays affects our own body image. Research documented adolescents as they are more at risk for developing unhealthy attitudes toward their bodies. They are at a time where they re focused on developing their individual identities, making them susceptible to social pressure and media images. A major reason many people have a negative body image is because of the impact that the media has had on our perception of body image. EFFECTS OF MEDIA In total, Americans spend a whopping 250 billion hours watching television every year. According to the research of California State University at Northridge, advertising accounts for†¦show more content†¦Though this is true, research shows that the media does contribute to the increase in body dissatisfaction and disordered eating. â€Å"Anorexia means ‘lack of appetite’, but in the case of the eating disorder anorexia nervosa, it is a desire to be the, rather than a lack of appetite, that causes individuals to decrease their food intake,† (Smolin and Mary Grosvenor, 76). â€Å"The name bulimia is taken from the Greek words bous (â€Å"ox†) and limos (â€Å"hunger†), denoting hunger of such intensity that a person could eat an entire ox,† (Smolin and Mary Grosvenor, 94). Eating Disorders affect 5-10 million Americans, and thousands of people die each year from their complications. Although some groups are at a greater risk than others, eating disorders occur in people of all ages, races, and socioeconomic backgrounds. We do not know what causes eating disorders, but many factors have been identified that may play a role (Smolin and Mary Grosvenor, 40). We know that eating disorders involve serious disturbances in eating behavior and extreme concern about body size or weight. We also know that eating disorders can be life-threatening if treatment is not provided or is not effective. But we do not completely understand what causes eating disorders. Generally, scientists believe they arise from a complex interaction of genetic, psychological, and sociocultural factors (Smolin and Mary Grosvenor, 42). â€Å"One study found that the average height and weight for a model isShow MoreRelatedMedia and Body Image1118 Words   |  4 PagesThe media has become a powerful source for changes in our society. There are so many factors and reasons for our society changing. Today I find most people obsessively worried about their body image. We all have a body and at one time or another, we worry about it. Women and men are both being affected by media sources such as television, advertising, magazines, music, and video games; not to mention the photo manipulation that goes along with it all. Questions can be asked; such as, â€Å"Is this theRead MoreMedia and Body Image729 Words   |  3 PagesEver wonder why more and more teenagers are having issues with their body image? As society grows, more and more young adults are becoming self-conscious about their bodies and how they look. Girls and boys alike are taught, though not verbally how they should look, from celebrities they see on TV to toys they used to play with and magazines they read on a daily basis. Media make being satisfied with how your body looks extremely difficult and it is getting out of hand. More and more young adultsRead MoreThe Media Of Body Image2000 Words   |  8 PagesOnce upon a time, you probably liked your body and appreciated the many things it could do, but the route to adulthood, doubts and insecurities may have crept in. The images the media exposures the society to are of thin and beautiful women and extremely muscular men. There are negative affects to what the media is showing the body image and mood states of young women and men. The mass media is designed to reach large audiences through the use of technology. From the moment nations wakes up untilRead MoreThe Impact Of Media On Body Image1538 Words   |  7 Pagesthe concept of body image is influenced by external factors as culture, society norms, especially with the development of modern social media, it has grown up to be an important element in affecting the perception of body image to shape the body image. The influence of mass media may be related to the social comparison process of appearance in female and male. The ideal media body image, it is easy to compare in everyday life, and that will result to dissatisfaction with people s body size. On theRead MoreMedia Vs. Body Image1374 Words   |  6 Pages029 October 17, 2015 Media vs. the body Image Body image remains to be a very controversial topic in today’s society, because of how easy it is to become a hate crime over a small comment on how small or big someone’s body is. Today, it is unavoidable to see the look that it seems society wants us to look. Professor Susan Bordo writes the article, â€Å"Never Just Pictures†, describing her investigation between the media and its effects on how people view their bodies. She uses ethos, logos, andRead MoreMedia Impact On Body Image1254 Words   |  6 Pagesimpact of media models on children’s and adolescents’ body image? Over recent times, the media has become a prominent part in the upbringing of young people. In particular the manner by which the media portrays body image has changed in numerous ways. Body image is defined as â€Å"a person’s perceptions, thoughts, and feelings about his or her body† by Grogan (as cited in Zaccagni, Masotti, Donati Gualdi-Russo, 2014). There is a stronger focus of what is considered to be the perfect body type andRead MoreThe Media and Body Image Essay990 Words   |  4 PagesMass media is designed to reach large audiences with technology. Its purpose is meant to give us entertainment and information we need to act as a society. Media is everywhere; there is no escaping from it. Almost every home in America has at least one TV, the internet, and a cell phone. You cannot drive down the street without seeing billboard signs. Checking out at the grocery store can be tricky if trying to avoid magazines. There are more forms of media available today the n ever before; consequentlyRead MoreMedia Effects On Body Image Essay1648 Words   |  7 PagesSpecific age groups and mostly women have been studied regarding media effects on body image. These studies did not test the external stimuli created by peer groups that have an impact on a person’s self-idealization. This study addressed individual age groups divided by gender in order to determine how much media effects body idealization and if gender peer group opinions impact self-idealization when viewing media models. Methods The methods used in this study incorporated individuals into groupsRead MoreThe Effects Of Media On Body Image1484 Words   |  6 Pages Media has developed to become omnipresent in the day to day lives of the westernized societies. The media is considered a gigantic umbrella that houses a plethora of different outlets underneath it such as television, music videos, magazines, commercials, video games and social media. In this paper, the effects of media and various media types are examined to understand their potential outcomes. Focusing on how and if media affects body image in girls and women, the themes of dieting awarenessRead MoreMedia Effects Body Image1656 Words   |  7 PagesApril 6, 2014 The Effects of Mass Media on African American Women Body Images Over the past 10 years, mass media and the access to social networks has evolved substantially causing the effects of negative self-image and what is considered beautiful. Body image expectations for both African-American male and female share the battles of society’s expectations, yet African American women body images come with a stricter and more unhealthy stigma; growth of social media such as Facebook, Instagram and

Privacy, Laws, and Security Measures Essay - 1288 Words

Today, there are many threats to information systems and the information contain contained on the servers by customers and employees. There are major privacies issues facing organizations from hackers, employees, natural disasters, and other threats. Some of the privacies issues can be risk to the sporting goods store and justify the concerns of the CEO. There are security risks and application laws which governs the privacy risks. Security measures can be implement by organizations which can mitigate the risk to private information. Organizations face major privacy issues when it comes to working with employee and customers’ information. Customers often buy items online from stores and the store gives the option to store payment†¦show more content†¦Accidental disclosure could be by word of mouth, lost papers or throwing paper away without destroying it, or an employee losing a laptop, jump drive, or other mobile media. The sporting goods store could potentially have privacy risks based on the major privacy issues discussed above. Since the store accept credit card sales in the store and over the web via e-Commerce transactions, the store needs to protect credit card information. The internal network is more secure because of the DMZ, which has at least two firewalls in between the internet and the internal network. According to Easttom (2006), the DMZ is a demilitarized zone in which gives an additional layer of protection between the internet services and the backend of the corporation resources, (Easttom, 2006). An attacker may get into the DMZ, could cause problems with the web server and by then should be detected, disconnected, or trap the attacker in the DMZ to prevent the attacker from getting into the internal network. The email server is used for email communication with business partners and customers, a man in the middle attack could intercept emails and forward the emails to their destination while copying the message to the attack er. Another risk to privacy is the wireless network, it needs to be locked down to prevent unauthorized access and use of the wireless to get into the internal network. Facebook does leave the company open to viruses which can be planted on the page to infect customers whoShow MoreRelatedIndividual Privacy vs. National Security: A Report628 Words   |  3 PagesIndividual Privacy vs National Security In liberal-democratic societies, the right to individual privacy is among the core components of the democratic system. The right to privacy is enshrined in the Constitution of the United States and is a part of value systems Americans are proud of and cherish. Concepts related to privacy touch on freedom, trust, the right to be left alone, obedience, and free will (Michael Michael, 2006, p. 360). The privacy needs of citizens, however, can be fully metRead MoreThe Health Information Portability And Accountability Act ( Hipaa )900 Words   |  4 PagesInformation Portability and Accountability Act (HIPAA) privacy rule and the recent update to the HIPAA privacy rule or the HIPAA Omnibus Final Rule. The Health Information Portability and Accountability Act (HIPAA), a federal statute governing the protection of patient information, was enacted into law in 1996. The essential objective of the law is to make it easier for people, business to keep health insurance, protect the confidenti ality and security of healthcare information and help the healthcareRead MoreThe Health Insurance Portability And Accountability Act ( Hipaa )1171 Words   |  5 Pagesindividuals up to security breaches and unsecured information. Overall, these developments brought to light the need for enhanced security and patient control over medical records and treatment. In 1996, the Health Insurance Portability and Accountability Act (HIPAA) was enacted by Congress and has become a legal standard in healthcare and method of ensuring patient and business privacy. In 2003, the privacy aspect of HIPPA was expanded upon with the Privacy Rule which is a Federal law and entitles patientsRead MoreThe Health Insurance Portability And Accountability Act827 Words   |  4 Pageselectronic healthcare transactions and creates provisions for the safety and privacy of health information (Polito, 2012). HIPAA privacy rules protect patients privacy and provide patients access to their medical records. The security standards include certain integrity, privacy, and physical safeguards component, protecting computer systems and network system from physical intrusion and hazards. This security measure is headed in the right direction to display the steps needed to protect allRead MoreWhy Personal Information Is Risky On The Internet And The Situation Of Information Security1422 Words   |  6 Pagesdata collected over time that are difficult to analyze and handle using common database management tools† (http://www.pcmag.com). Not only the development strategy of the government and enterprises, but also threaten citizens’ personal information security. There are significant issues increases rapidly due to this environment such as transfer , reproduction and abuse of personal information. Therefore, it provides convenience to criminal who wants to steal personal information of other people forRead MoreThe Ethical Issue Of Cybersecurity1407 Words   |  6 PagesCybersecurity has always been a big issue because everyone can imagine putting up the most advanced security into place and call it good. However, these measures aren’t always the most convenient and/or they infringe on the privacy boundary. The blame has been put on everyone and fingers were pointed to everyone as well when data was compromised. Laws proposed are usually always under fire because of privacy infringement. Businesses are being hacked and it falls onto the consumers to watch for â€Å"suspiciousRead MoreCivil Liberties in the Aftermath of 9/111173 Words   |  5 Pagespre-September 11th levels for four years. All previous security plans were judged to be useless and inadequate, and were taken out of the hands of private security contractors and turned over to the federal government. New and more restrictive laws like the Patriot Act came into being, and the U.S. launched an all-out war on Al Qaeda that has continued for eleven long years, often using methods like torture that violated domestic and international law. Given the magnitude of the disaster and the collectiveRead MoreInformation Technology : An Effective Health Organization Essay1448 Words   |  6 Pagesdatabases. Throughout this paper I will be discussing the requirements and components they use for their information systems, the requirements for health care information technology systems to comply with federal, state, and local laws governing patient information security. Also, how they assess the risks and affected stakeholders in the event of a system breach or failure, and recommend approaches that can be used to safeguard confidential information. Within a hospital setting varies of programsRead MorePrivacy And Health Information Privacy Essay1527 Words   |  7 PagesInformation Privacy With the increase of use of electronics sharing of health information and improved communication within healthcare team, privacy in healthcare has become an important aspect of nursing. Privacy in healthcare addresses the question of who has access to personal information and under what conditions. In healthcare, privacy is concerned with the collection, storage, and use of personal information. It is every practicing nurse’s responsibility to keep up to date on current healthRead MoreEssay about Hipaa: Impact the Delivery of Human Services1272 Words   |  6 PagesClearinghouses, and healthcare providers must conform: Administrative simplification, which calls for use of the same computer language industry-wide; Privacy protection, which requires healthcare providers to take reasonable measures to protect patients written, oral, and electronic information. Congress passed HIPAA in an effort to protect the privacy and security of individually identifiable health informatio n.† Additionally, lawmakers sought to reduce the administrative costs and burden associated with

David Copperfield free essay sample

The real achievement of the earlier part of David Copperfield lies in a certain impression of the little Copperfield living in a land of giants. But one cannot avoid the impression that as the boy grows larger these figures grow smaller, and are not perhaps so completely satisfactory†. How does the author achieve the effect of perceiving the world with child’s eyes? Consider the quote and analyze the characterization techniques Dickens uses on the examples of Mr. and Ms. Murdstone, the Peggotty family, Davy’s mother. Are Dickens’ heroes and villains static or dynamic in â€Å"David Copperfield†? Images of the Salem House, where David is sent after biting Mr. Murdstone, are the very satire on the educational system: boys are stupefied by the abuse of physical punishment, and seek escape in little night-parties listening to David’s accounts of the books he has read. At Salem House David encounters the first idol and mistake of his â€Å"undisciplined heart†, a boy from a rich upper-class family called James Steerforth, and one of the truest future friends – Tommy Traddles. We will write a custom essay sample on David Copperfield or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Dickens shows how passionate little David does not distinguish beauty and virtue, and his idolized view of Steerforth is caused as much by his handsome looks and light manners as by his dubious â€Å"noble† deeds. Do the class prejudices reveal themselves in the boy’s attitudes to each other and Mr. Mells? At this point in the novel does the author establish any relation between class, upbringing and morale? David starts to mature when he takes his first independent decision to seek his aunt Betsey Trotwood and to escape the misery and hardships of the wine factory, where he is sent to labour by Mr.  Murdstone after his mother’s death. This â€Å"rite of passage† is marked by the change of the colour scheme, as well as the chronotope: from gloomy dark-grey London slums to Dover’s open spaces and the green grass of Betsey Trotwood’s lawns on the hill overlooking the sea. David’s naivete in people’s judgement is proved when he first meets Mr. Dick, and it is only later in the novel that he realizes that Mr. Dick’s, and especially his aunt’s, eccentric behaviour helps them disregard social prejudices and form an independent and insightful opinion of others. Reflect upon the phenomenon of British eccentricity evoking the  Ã¢â‚¬Å"hobby-horse† theory expressed in Tristram Shandy and perhaps even Hamlet’s â€Å"antique disposition†. How does it allow the characters react? In Betsey Trotwood’s case, can her oddities be a shield for her active position in life, which now would be considered feministic? Under Betsey Trotwood’s guardianship David is being sent to be educated in Doctor Strong’s school of Canterbury. Doctor Strong is another picture in Dickens’ gallery of â€Å"dear eccentrics† and represents the universal type of a distinguished scholar who is too blind and absent-minded in his family affairs. The image of Doctor Strong’s school is Dickens’ educational utopia. In this establishment great attention is devoted not only to the students’ excellence in mastering the subjects, but to their advancement in sports and games as well. Discipline management and high academic score are ensured by the principle of all the students sharing the responsibility for the school’s and Doctor Strong’s postitive image, so that very individual strives to prove school’s good name by personal progress according to his own faculties and abilities. Mr. Wickfield’s daughter, whose house David is staying at, becomes his closest friend and â€Å"guardian angel†, and is to play a crucial part later on in his life. The example of the faults of upbringing one finds in this novel’s most revolting character, Uriah Heep, Mr. Wickfield’s apprentice in the law company. In the working house Uriah and his family are being taught to always â€Å"be humble† in life, and Uriah uses his humbleness as the strongest weapon against social injustice as he is treacherously making his way up the career ladder, secured by Agnes’ father’s weakness of character. How does Dickens depict the decay of a personality under the influence of alcohol? Is Agnes unconsiciously any part of her father’s fall? The advancement of the plot and David’s life take us through the years of his early career as a proctor, and then parliamentary reporter, his love at first sight and hasty marriage to Dora Spenlow. Dickens shows in passing David’s emergence as a writer, devoting more space to more private topics. David’s disillusionment and the end of his adolescent views comes with two major events in his life: little Emily’s flight with Steerforth and the tragic outcome of this subplot and Dora’s death for which David feels subconsciously guilty. Perhaps David senses the dangerous parallel between Steerforth’s lust towards little Emily’s purity and beauty and the passion of his own â€Å"undisciplined heart†. David’s attempts to change â€Å"his child wife’s† infantile mind and shape her immature character make Dora feel inferior, burdensome and thus obstructive to David’s happiness, so her illness and lack of desire to struggle with it seem almost suicidal and remind of the tragedy of David’s childhood life and Mr. Murdstone’s treatment of his mother. Contrary to Mr. Murdstone, though, David believes he truly loves Dora.

Jewish Bar Kochba Revolt Essays - Bar Kokhba Revolt,

Jewish Bar Kochba Revolt The Jewish revolt led by Bar Kochba in 132 AD was not the work of a single if a single radical revolutionary. It was the inevitable result of years of promises not kept to the Jews, and laws which suppressed the basis of Jews as a nation. To underezd the reason for Bar Kochba's Revolt one must go back many years even before the war. Prior to Hadrian, an emperor by the name of Trajan was the ruler of the Roman empire. Due to the rebellion of the Jews in the Diaspora to the east and the west of them, Trajan, in order to keep the Jews in Palestine from rebelling he had to send a great general to be governor of the Jews in Palestine, a general who was well with the harshness in which he treated people. This general's name was Tineius Rufus, he was the general that put down the uprising of the Jews in Parthia. Because of Rufus' reputation of his severity to the Jews, he uprooted any thought of the Jews in Palestine to rebel against Rome at that time. The Jews did not want to rebel anyway. Trajan had promised the Jews that he would rebuild the asenv ,hc, the Jews assumed this also meant to rebuild Jerusalem. The Pagans in Palestine did not want the asenv ,hc to be rebuilt, they thought that if it was rebuilt it would be the rebirth of the Jewish nation. Also, in addition, Trajan, the Emperor who made this promise died and was succeeded by Hadrian. The Jews were unsure if Hadrian would keep the promise that Trajan once made. Hadrian wanted to go to Jerusalem to see what he was rebuilding before he started the construction. When Hadrian got there he was awed by the sight of a once desolate and fruitful city in ruins. He immediately wanted to start the reconstruction. However later the Jews were surprised and disappointed to discover that Hadrian wanted to rebuild Jerusalem not as a city for the Jews to restart in, but as a Pagan city sanctified to the Pagan G-d Jupiter. He was going to put an alter where the Jews asenv ,hc once stood. Hadrian was to be the high priest. What once was called Jerusalem would now be called Aelia Capitolina. This was a mockery to the Jews. The Jews waited sixty years from the destruction of the Second asenv ,hc for Rome to restore it to them. The Jews held themselves back from Rebelling with their neighboring Jews in Diaspora because they held onto, and believed that Trajan's promise would be kept. Furthermore, Hadrian later made a prohibition of circumcision. "Consequently the Jews saw in Hadrian another Antiochus Epiphanes. And where there was an Antiochus, a Maccabee was bound to arise." THE JEWS HAD TO REVOLT. The Romans had by now either banned or mocked some of the most important beliefs in Judaism. If they did not revolt against the Romans they would have died, in a spiritual sense. Even if the Romans didn't kill them, they would not really be Jewish anymore. Circumcision, which was the physical difference between them as Jews and, as well as a basic premise of their Jewish beliefs. Their only choice was to gain their independence. Rabbi Akiva, a great scholar of his day, also once believed in Tarsus' promise. He had also been led astray. Therefore, the great Rabbi helped organize thousands of soldiers to fight for the independence and welfare of the Jewish people. Rabbi Akiva also picked a man named Shimon Bar Kochba to lead his army. Rabbi Akiva was sure that Bar Kochba would turn out to be "A second Judah the Maccabee." Rabbi Akiva was so sure of this that he called Bar Kochba the jhan. His name alone was a reference to him being the jhan, his name Bar Kochba means "Son of a Star" from the word Kochab which means star. There was also a sentence in the Torah which stated, "A star has come forth from David." Both times a star is mentioned. This is a direct referral to him being the jhan. Bar Kochba had to make sure his army was ferocious

Antigone Vs. Ismene Essays - Ancient Greece, Greek Mythology, Operas

Antigone Vs. Ismene Essays - Ancient Greece, Greek Mythology, Operas Antigone Vs. Ismene Antigone Antigone and Ismene, are as different from one another as tempered steel is from a ball of cotton. One is hard and resistant; the otherpliable, absorbing and soft. Antigone would have been a strong, successful 90s type woman with her liberated and strong attitude towards her femininity, while Ismene seems to be a more dependent 1950s style woman. Antigone acts as a free spirit, a defiant individual, while Ismene is content to recognize her own limitations and her inferiority of being a woman. In the Greek tragedy Antigone, by Sophocles; Antigone learns that King Creon has refused to give a proper burial for the slain Polyneices, brother of Ismene and Antigone. Infuriated by this injustice, Antigone shares the tragic news with Ismene. From her first response, No, I have heard nothing(344). Ismene reveals her passivity and helplessness in the light of Creons decree. Thus, from the start, Ismene is characterized as traditionally feminine, a helpless woman that pays no mind to political affairs. Doubting the wisdom of her sisters plan to break the law and bury Polyneices, Ismene argues: We who are women should not contend with men; we who are weak are ruled by the stronger, so that we must obey....(346) Once again Ismenes words clearly state her weak, feminine character and helplessness within her own dimensions. Antigone, not happy with her sisters response chides her sister for not participating in her crime and for her passivity, saying, Set your own life in order(346). For Antigone, no law could stand in the way of her strong consideration of her brothers spirit, not even the punishment of an early death. Ismene is more practical ; knowing the task is impossible, she feels the situation to be hopeless. It is a wonder, which of the two sisters are really guilty of these chronic charges. Of coarse, Antigone acted so quickly, and failed to take the advice of the moderate sister, Ismene. Instead, going against Creons words, Antigone rashly goes ahead and breaks the law. Antigone is a fool, she must learn that such defiance, even when justified, is not conductive to longevity. Although Antigone is foolish, she is also courageous and motivated by her morals. Proper burial of the dead was, according to the Greeks, prerequisite for the souls entrance into a permanent home. Therefore, perhaps Ismene is also foolish for her quick refusal to help Antigone perform the duty of Polyneices proper burial. Ismene definitely seems hasty in her acceptance of personal weakness. Perhaps in some way, both sisters are guilty of the same tragic sins. Perhaps it is this rashness, more subdued in Ismenes case, that leads both sisters to their own destruction. To my surprise, there is a strange twist in both sisters character towards the end of the play. Antigone makes a rather contrasting statement, Not for my children, had I been a mother, Not for a husband, for his moldering body, Would i have set myself against the city As I have done(368) These words defy rational explanation. To judge from her attitude towards authority and law, Antigone would probably take on any task to preserve family dignity and human justice. In Ismene's final words, she abandons her practical attitudes with a sudden rush of devotion towards the sister she abandoned in time of need. Let me stand beside you and do honor the dead(358). Ismene heroically takes a stand and shares Antigones crime. The two sisters were crushed by the vindictive Creon, yet they were winners in spirit, in their determination , they died together, as one. Nobility shall live in their hearts forever.

The Biography of Francisco Morazan

The Biography of Francisco Morazan Jose Francisco Morazan Quezada (1792-1842) was a politician and general who ruled parts of Central America at different times during the turbulent period from 1827 to 1842. He was a strong leader and visionary who attempted to unite the different Central American countries into one large nation. His liberal, anti-clerical politics made him some powerful enemies, and his period of rule was marked by bitter infighting between liberals and conservatives. Early Life Morazan was born in Tegucigalpa  in present-day Honduras in 1792, during the waning years of Spanish colonial rule. The was the son of an upper-class Creole family and entered the military at a young age. He soon distinguished himself for his bravery and charisma. He was tall for his era, about 5  feet 10 inches, and intelligent, and his natural leadership skills easily attracted followers. He became involved in local politics early, enlisting as a volunteer to oppose Mexico’s annexation of Central America in 1821. A United Central America Mexico suffered some severe internal upheavals in the first years of independence, and in 1823 Central America was able to break away. The decision was made to unify all of Central America as one nation, with the capital in Guatemala City. It was made up of five states: Guatemala, El Salvador, Honduras, Nicaragua and Costa Rica. In 1824, liberal Jose Manuel Arce was elected president, but he soon switched sides and supported the conservative ideals of a strong central government with firm ties to the church. At War The ideological conflict between liberals and conservatives had long been simmering and finally boiled over when Arce sent troops to rebellious Honduras. Morazan led the defense in Honduras, but he was defeated and captured. He escaped and was put him in charge of a small army in Nicaragua. The army marched on Honduras and captured it at the legendary Battle of La Trinidad on Nov. 11, 1827. Morazan was now the liberal leader with the highest profile in Central America, and in 1830 he was elected to serve as president of the Federal Republic of Central America. Morazan in Power Morazan enacted liberal reforms in the new Federal Republic of Central America, including freedom of the press, speech, and religion. He limited church power by making marriage secular and abolishing government-aided tithing. Eventually, he was forced to expel many clerics from the country. This liberalism made him the implacable enemy of the conservatives, who preferred to keep the old colonial power structures, including close ties between church and state. He moved the capital to San Salvador, El Salvador, in 1834 and was re-elected in 1835. At War Again Conservatives would occasionally take up arms in different parts of the nation, but Morazan’s grip on power was firm until late 1837 when Rafael Carrera led an uprising in eastern Guatemala. An illiterate pig farmer, Carrera was nevertheless a clever, charismatic leader and relentless adversary. Unlike previous conservatives, he was able to rally the generally apathetic Guatemalan Native Americans to his side, and his horde of irregular soldiers armed with machetes, flintlock muskets, and clubs proved hard for Morazan to put down. Defeat and Collapse of the Republic As news of the successes of Carrera came to them, conservatives all over Central America took heart and decided that the time was right to strike against Morazan. Morazan was a skilled field general, and he defeated a much larger force at the battle of San Pedro Perulapan in 1839. By then, however, the republic had irrevocably fractured, and Morazan only effectively ruled El Salvador, Costa Rica and a few isolated pockets of loyal subjects. Nicaragua was the first to officially secede from the union, on Nov. 5, 1838. Honduras and Costa Rica quickly followed. Exile in Colombia Morazan was a skilled soldier, but his army was shrinking while that of the conservatives was growing, and in 1840 came the inevitable result: Carrera’s forces finally defeated Morazan, who was forced to go into exile in Colombia. While there, he wrote an open letter to the people of Central America in which he explained why the republic was defeated and laments that Carrera and the conservatives never tried to really understand his agenda. Costa Rica In 1842 he was lured out of exile by Costa Rican Gen. Vicente Villasenor, who was leading a revolt against conservative Costa Rican dictator Braulio Carrillo and had him on the ropes. Morazan joined Villasenor, and together they finished the job of ousting Carrillo: Morazan was named president. He intended to use Costa Rica as the center of a new Central American republic. But the Costa Ricans turned on him, and he and Villasenor were executed on Sept. 15, 1842. His final words were to his friend Villasenor: â€Å"Dear friend, posterity will do us justice.† Legacy of Francisco Morazan Morazan was correct: Posterity has been kind to him and his dear friend Villasenor. Morazan is today seen as a visionary, progressive leader and able commander who fought to keep Central America together. In this, he is sort of the Central American version of Simon Bolà ­var, and there is more than a little in common between the two men. Since 1840, Central America has been fractured, divided into tiny, weak nations vulnerable to wars, exploitation, and dictatorships. The failure of the republic to last was a defining point in Central American history. Had it stayed united, the Republic of Central America might well be a formidable nation, on an economic and political par with, say, Colombia or Ecuador. As it is, however, it is a region of little world importance whose history is most often tragic. The dream is not dead, however. Attempts were made in 1852, 1886 and 1921 to unite the region, although all of these attempts failed. Morazans name is invoked anytime there is talk of reunification. Morazan is honored in Honduras and El Salvador, where there are provinces named after him, as well as any number of parks, streets, schools, and businesses.

Reflective log on the six topics Essay Example | Topics and Well Written Essays - 2000 words - 1

Reflective log on the six topics - Essay Example In reflecting on the history of crime control, the policies of the government and the calls for reforms from citizens have played a dynamic role in shaping crime control and policing. One issue in attempting to explicate a history of crime control in the United Kingdom is that crime statistics were not kept before 1805 and thus all endeavours to reconstruct the state of crime before then must be gathered from, at times, shady court records (Emsley 204). The genesis of modern crime control is often attributed, by most Whig historians, to the establishment of the Metropolitan Police in 1829 by then Home Secretary Sir Robert Peel (Sharpe 6). The traditional historical account suggests that this was prompted by the rising rates of crime throughout London and other increasingly urbanized areas in the north and midlands, and the perceived outmoded inadequacy of the previous system of parish constables and watchmen, which had shown its impotence in such situations as the Gordon Riots in 1780 (Emsley 211). The elevation of crime control measures from primarily local and discretionary mechanisms to centralized and homogenous is a general trend that is in part due to the g rowth of London and other large cities, and the attendant concerns of urban populism mandated greater national implementation of crime management techniques (Emsley 226). One possible explanation for this is that urban environments present a more complex and interconnected social dynamic, which can more easily breakdown with more disastrous results, than in the more agrarian and rural milieu that dominated Great Britain in centuries prior. Rather than focusing on the dozens of crime control theories that populate handbooks and research journals, some attention should be paid to the nature of crime control theory itself and how it is established. One of the difficulties in generating sound theories of crime control is in

Cerebral Palsy Research Paper Example | Topics and Well Written Essays - 750 words

Cerebral Palsy - Research Paper Example f disorders that affect a person’s ability to move and keep their balance and posture as a result of an injury to parts of the brain, or as a result of a problem with brain development.† There are several types of cerebral palsy which are usually classified according to how the movement is affected, or which part of the body is affected (Peacock, 2000, p. 13). There are 5 types when classifying according to the effect on movement. Spastic cerebral palsy is the most common type of the condition, characterized by poor communication between the nerves from the brain to the spinal cord (p. 13). Spinal nerves act independently and thus command muscles to contract, most of the time inappropriately, giving the patient difficulty in moving his or her extremities (p. 13). On the other hand, athetoid cerebral palsy causes the head, extremities, face, and other parts of the body to move uncontrollably (p. 14). Ataxic cerebral palsy disrupts the patient’s balance causing him or her to easily fall when walking. Hypotonic cerebral palsy results to weak and floppy muscles, while the hypertonic type is characterized by rigid muscles (p. 14). The affected parts may be described in the following: 1.) monoplegia, only one arm or leg is affected; 2.) diplegia, either both arms or both legs are affected; 3.) triplegia, three limbs are affected; 4.) quadriplegia, both arms and both legs, including the trunk are affected; and 5.) hemiplegia, one arm and one leg on the same side of the body are affected (p. 15). Over the years, experts have put efforts to determine the causes of cerebral palsy. It has been presented that the condition is caused by insults on the developing brain occurring before, during, or after pregnancy. Specific reasons why cerebral palsy occurs during pregnancy are not yet identified, but possible causes are a defect in the brain structure, infections risking the mother like German measles or herpes, maternal exposure to toxic chemicals, current maternal

Types of Ownerships Essay Example for Free

Types of Ownerships Essay I am going to investigate and describe two contrasting organisations. I will clearly identify their main purpose and type of ownership. My two chosen organisations are Oxfam and McDonalds. These are two organisations are good examples because they are different in their purpose, type of ownership, size and scale. Description of Oxfam organisation Oxfam was founded in 1942 in Britain as the Oxford Committee for Famine Relief. Oxfam is an international confederation of 15 organizations working together in 98 countries with partners and allies around the world to find lasting solutions to poverty and injustice. There are 15 member organisations of the Oxfam International confederation, based in Australia, Belgium, Canada, France, Germany, Great Britain, Hong Kong, Ireland, India, Mexico, The Netherlands, New Zealand, Quebec, Spain and the United States. Oxfam operates in tertiary sector. Oxfam’s Purpose The purpose of this organisation is to help poor people around the world. Oxfam concentrates on five interlinked areas of work which are: emergency response, development work, campaigning for change, advocacy and policy research. Oxfam works with thousands of local partner organisations and with people living in poverty striving to exercise their human rights and assert their dignity as full citizens and take control of their lives. Oxfam and type of ownership Oxfam is a not for profit charity. Charity is commonly used to describe an organisation that facilitates charity benefiting people in need. It also often refers to the act of giving money, time or resources to others without expecting reciprocation. The term not for profit means that a not for profit organisation is a type of organisation that does not earn profits for its owners. All of the money earned by or donated to a not for profit organisation is used in pursuing the organisations objectives.

A Very Warm Mountain Essay -- Ursula K. Le Guin A Very Warm Mountain E

A Very Warm Mountain Have you ever thought of something having human like emotions such as trees or animals? In the essay â€Å"A Very Warm Mountain,† Ursula K. Le Guin offers a whole new angle to look at mountains. Through the use of examples and detailed description Le Guin creates a new perspective on mountains giving then human like qualities. The author discusses the reactions that the person had to the eruption. She writes down journal entrees detailing the explosion day to day and uses some of the entrees in the essay. The author uses entrees as throughout the essay in an effort to give a more realistic view. The more real it seems the easier it is to convince you of her train of thought. She thinks that a mountain should be seen as a person with a personality. In giving examples of the how the mountain has characteristics of emotion. The author is trying to win you over by example after example of how the mountain could be looked at as having the qualities giving in the examples. â€Å"She [the volcano] put on hats of cloud and took them off again, and tried a different shape, and sent them all skimming off across the sky†(p.178). It is in this last statement the author puts the mountain in a view of being able to put on cloths. In doing that the mountain could be looked at in some kind of humanistic way. The author’s thesis is the idea that a mountain can be looked at as having emotions and feelings of its surroundings. The author uses many ways of proving this theory. â€Å"She [the volcano] lay and watched her forests being cut and her elk being hunted†¦ it was time to teach the White Man’s Children a lesson†(p.175). In the quote the author makes the volcano look to have some kind of way of dealing with the problem t... ...ted her life and how she did things. Relating the mountain to a human was the most logical way to say it. The author was able to see many ways that the mountain could have be compared to a person. In saying that the mountain really did start reacting to something that might never be explained to us. The only reassurance we get from some expert is to say that it could happen again or never happen again we can not tell, till it is about to happen. The author is able to relax about what happened with the answer she has given to herself and the reader. She is merely trying to help you see that a mountain can be looked at as a person and has characteristics of a person. Works Cited Le Guin, Ursula K. A Very Warm Mountain. In J. Ackerman, (Ed.), A Sense of Place: Physical, Natural, and Cultural Environment (pp.175-180) New York, NY: Forbes Custom Publishing.

Diversity Training Manual

Diversity Training Manual: Part 1 Abstract This paper is the first part of a training manual that will help employees to have a better understanding of diversity in the work place and how to act towards different diversity issues that may arise in the workplace. It will also give current statistics and recent trends of the demographics in the United States as well as the forecasted trends. Also included will be a rough outline of the entire contents of the manual and the table of contents for the manual. Table of Contents Introduction: Section 1: Current Statistics of the Demographics of the Population in the United States Section 2: Recent Trends of the Demographics in the United States a)Immigrants versus natives b)Religion c)Age d)Race Section 3: Forecasted Trends of the Demographics in the United States Section 4: Forms of discrimination a)Legislation covering discrimination b)Customs and values of different groups c)How to deal with differing values and customs d)Legislation affecting supervisor regulation Introduction What is diversity? Diversity is simply everything that makes people different from one another. It refers to different languages, races, age groups, gender, and religion (Bucher, 2010). A few decades ago the main part of the workforce was white men between the ages of 20 and 60. Now there are a larger number of women joining the work force along with younger people between the ages of 16 to 26 (AIU, 2011). There was also a mostly white workforce. Due to immigrants coming in from other countries, there are now other races in the workforce (Bucher, 2010). These immigrants are bringing with them different work habits, different languages and different religions. If the amount of immigrants continues at its present rate, it is projected that by the year 2050 the population of the United States will be 438 million and 82% of the population will be new immigrants arriving in the United States and their descendants that will be born as U. S. citizens (Passel & Cohn, 2008). As the number of immigrants increases, the number of the non-Hispanic white population will decrease. It has been forecasted that by the year 2050 whites will be a minority group. They will only account for 47% of the population where the Hispanics and Asians will be the majority (Passel & Cohn, 2008). Another demographic change that is going to take place is the age of the work force. With all the advances being made in the medical field people are living longer and are able to work longer. The workforce used to be made of men that had similar capabilities that were between the ages of 20 and 60. Now there are four different age groups to consider, there are the traditionalists that are over the age of 60. Then there are the baby boomers that are between the ages of 44 and 60. Generation X is between the ages of 26 and 44 and then there is generation Y that is younger than 26. All these age groups need to be communicated to differently but have to be treated equally (Pierce, 2011). This training manual is going to help everyone to think outside of their own culture and learn how to communicate with others that do not always share the same views. References AIU Online (2011). Unit 1: Current Workforce Make-Up. Retrieved on November 11, 2011 from https://mycampus. com/classroom/Pages/multimediacorsetext. Bucher, Richard D. (2010). Diversity Consciousness Opening Our Minds to People, Cultures, and Opportunities (3rd ed. ). Upper Saddle River, NJ: Prentice Hall. Passel, Jeffery and Cohn, D’Vera (February 11, 2008). Immigration to Play Lead Role in Future U. S. Growth. Retrieved on November 11, 2011 from http://pewresearch. org/pubs/729/united-states-population-projections Pew Research Center (February 25, 2008). The U. S. Religious Landscape Survey Reveals a Fluid Diverse Pattern of Faith. Retrieved on November 11, 2011 from http://pewresearch. org/pubs/743/united-states-religion. Pierce, Rick (2011). Dealing with a Changing Workforce-Supervision in the 21st Century. Retrieved on November 11, 2011 from http://www. businessexperwebinars. com/content/view/593/29/

The Hohokam vs. Mesopotamian Culture

Hohokam Culture (Pueblo Grande) Comparative Review (Short Comparative Essay) The Hohokam culture is in many ways similar to that of Ancient Mesopotamian culture. Much like the Pueblo Grande site, people of the Ubaid Period in ancient Mesopotamia built elaborate canal systems, groups of residential houses, and centralized buildings (such as â€Å"great houses† or other public buildings). Besides architecture, cultural practices shared by the two groups can be seen in early burial practices, games and agriculture.The canal system of the Hohokam matches a large portion of the prehistoric canals that predated their arrival. Much like the Hohokam, the ancient Mesopotamians built elaborate canals that were focused for irrigation and central water collection in similar arid desert environments. This supplied infrastructure for the development of the two cultures as a collective for village/city organization. The labor involved with building, operating and maintaining these canals req uired thousands of people.Craft production and agriculture among the Hohokam and Mesopotamian peoples was an important part of economy and trade. Agriculture dominated the growth of both cultures. Canal systems, as mentioned before, were used to irrigate crops enabling the cultures to sustain life in harsh arid environments. Architecture: the Hohokam built caliche adobe houses that surrounded the village centre which might contain a public building or a â€Å"great house† as we see at the Pueblo Grande site.In Mesopotamian sites, great ziggurats and other mudbrick public buildings were the focal point of the city. Residential houses surround these centres, whether occupied by elite members or commoners. Other public buildings or architecture that is similar can be seen in that of areas where games and ceremonies were held. The Hohokam created ball courts that were alternatively used for trading centers. In Mesopotamia, they played majore, which is a game similar to that of Ru gby where masses would gather and watch as a collective.Burial Practices: in both Hohokam and Mesopotamian (city-states such as Surghal and El-Hibba) cultures, cremation was an early burial practice. Though inhumation later replaced this practice, it served as a vital religious act in care of their dead. In summary; I feel that given more time to research both of these cultures, I could find more similarities of the two. Regardless of the time and distance that separate them both, there are striking parallels.

Free Essays on Teen Violence

A major social problem that is facing the United States at present is â€Å"Teen Violence†. Teen Violence effects all age groups in society; the victims of their crimes are not always teens. Nationwide, it is estimated that there are as many as 31,000 street gangs with a total membership of 846,000. In addition, almost three-quarters of cities with populations of more than 25,000 reported youth gangs in 1996. ("The 1996 National Youth Gang Survey," OJJDP Fact Sheet #86, Nov. 1998). This is a number that is rising steadily. Teens look to gangs as a means of protection from violence. As more teens look to gangs as a way of fitting in or feeling safe from the other teens around them, teen violence will always be a problem in society. Violence is defined as the act of purposefully hurting someone or oneself. It is a learned behavior and Violence creates a cycle where we all end up affected in one way or another. Some teens can learn this at an early age. Violence represents acts in which a person gets hurt; there are more people getting hurt from teen violence than ever before. Between the years 1985 to 1994, the murder rate by teens rose by 172 percent ( FBI, Supplementary Homicide Reports). Teen violence need not hurt a person physically; it can also damage them psychologically, sexually or socially. Violence has even become the primary cause of death for American teens. Nearly 80% of all teenage deaths are the result of violence( FBI, Supplementary Homicide Reports). Violence is a learned behavior. It can be reinforced consciously or unconsciously by family, peers or the media. While the teen population is on the decline teen violence is increasing at an alarming rate. Guns and especially handguns have played a major role in youth crime. The number of teen killings has quadrupled since 1984. When teens use violence against other teens they are not only hurting them physically but physiologically. A teen can feel violat... Free Essays on Teen Violence Free Essays on Teen Violence A major social problem that is facing the United States at present is â€Å"Teen Violence†. Teen Violence effects all age groups in society; the victims of their crimes are not always teens. Nationwide, it is estimated that there are as many as 31,000 street gangs with a total membership of 846,000. In addition, almost three-quarters of cities with populations of more than 25,000 reported youth gangs in 1996. ("The 1996 National Youth Gang Survey," OJJDP Fact Sheet #86, Nov. 1998). This is a number that is rising steadily. Teens look to gangs as a means of protection from violence. As more teens look to gangs as a way of fitting in or feeling safe from the other teens around them, teen violence will always be a problem in society. Violence is defined as the act of purposefully hurting someone or oneself. It is a learned behavior and Violence creates a cycle where we all end up affected in one way or another. Some teens can learn this at an early age. Violence represents acts in which a person gets hurt; there are more people getting hurt from teen violence than ever before. Between the years 1985 to 1994, the murder rate by teens rose by 172 percent ( FBI, Supplementary Homicide Reports). Teen violence need not hurt a person physically; it can also damage them psychologically, sexually or socially. Violence has even become the primary cause of death for American teens. Nearly 80% of all teenage deaths are the result of violence( FBI, Supplementary Homicide Reports). Violence is a learned behavior. It can be reinforced consciously or unconsciously by family, peers or the media. While the teen population is on the decline teen violence is increasing at an alarming rate. Guns and especially handguns have played a major role in youth crime. The number of teen killings has quadrupled since 1984. When teens use violence against other teens they are not only hurting them physically but physiologically. A teen can feel violat... Free Essays on Teen Violence After the recent shooting incidents involving teens in public schools, several civil suits have been filed against filmmaker’s, production companies, and movie studios of such films as Oliver Stone’s â€Å"Natural Born Killers†. This film contained scenes where teens murdered their fellow classmates in their high school. The lawsuits charge that films such as this influence youth to copy these acts. I feel that the artists of such films should not be held responsible for the criminal acts of teens. Instead, parents and adults should pay closer attention to what their children watch and listen to, and explain to them that the violence on television and the violent lyrics in songs are only for the purpose of entertainment. The artists and makers of violent films and songs should not be held responsible for violence amongst youth because they are protected by the first amendment of free speech and have a right to express their thoughts without being sued. Parents have the right to choose what they want their child to view and listen to. Films are rated and compact discs come with warning labels for a reason. It is to assist the parent in deciding whether they want to expose their child to such material. It even prevents children from having access to such material without their parents’ permission. Artists cannot be held responsible for what a child sees or hears because the artists cannot be aware of every child’s reaction to the material. They do not know whether their material will influence this child or that child in a negative way. The artist should not be held responsible if an individual misconstrues the message in the material. It is the parent’s duty to find out what thei r child sees and listens to, and ultimately it is the child’s decision whether to copy what it has seen or heard and that decision is his choice and his choice alone. It is an unrealistic idea to sue companies for producing violent material because...

University of Alabama in Huntsville Admissions

University of Alabama in Huntsville Admissions University of Alabama in Huntsville Description: The University of Alabama in Huntsville ranks highly among public universities in the south. UAH prides itself on the depth of its research initiatives, and the school has partnerships with NASA, the U.S. Army, Pratt Whitney, and other organizations. Engineering is particularly strong at the University of Alabama in Huntsville, and the school wins high marks for the number of female engineers it graduates. Students can choose from 30 Bachelors degree programs through the universitys five colleges: Business, Liberal Arts, Engineering, Nursing and Science. Professional fields in business, engineering and nursing are most popular with undergraduates. Academics are supported by a 16 to 1 student / faculty ratio. On the athletic front, the UAH Chargers compete in the NCAA Division II Gulf South Conference. The university fields seven mens and seven womens intercollegiate teams. Mens ice hockey competes at the Division I level. Will You Get In? Calculate Your Chances of Getting In  with this free tool from Cappex Admissions Data (2016): UAH Acceptance Rate: 76%Test Scores 25th / 75th PercentileSAT Critical Reading: 520 / 660SAT Math: 540 / 680SAT Writing: - / -What these SAT numbers meanCompare Alabama SAT scoresACT Composite: 25  / 31ACT English: 24 / 33ACT Math: 23  / 29What these ACT numbers meanCompare Alabama ACT scores Enrollment (2015): Total Enrollment: 7,866  (6,013 undergraduates)Gender Breakdown: 57% Male / 43% Female79% Full-time Costs (2016 - 17): Tuition and Fees: $9,842 (in-state); $20,612 (out-of-state)Books: $1,688  (why so much?)Room and Board: $9,603Other Expenses: $3,578Total Cost: $24,711  (in-state); $35,481 (out-of-state) University of Alabama in Huntsville Financial Aid (2015- 16): Percentage of New Students Receiving Aid: 93%Percentage of New Students Receiving Types of AidGrants: 87%Loans: 41%Average Amount of AidGrants: $10,197Loans: $6,247 Academic Programs: Most Popular Majors:  Art, Biology, Business Administration, Computer Science, Electrical Engineering, Management Information Systems, Mechanical Engineering, NursingWhat major is right for you?  Sign up to take the free My Careers and Majors Quiz at Cappex. Transfer, Retention and Graduation Rates: First Year Student Retention (full-time students): 83%Transfer Out Rate: 30%4-Year Graduation Rate: 15%6-Year Graduation Rate: 49% Intercollegiate Athletic Programs: Mens Sports:  Track and Field, Baseball, Ice Hockey, Soccer, Basketball, TennisWomens Sports:  Basketball, Track and Field, Soccer, Softball, Volleyball, Tennis Data Source: National Center for Educational Statistics If You Like University of Alabama, You May Also Like These Schools: Auburn University: Profile | GPA-SAT-ACT GraphTroy University: Profile  Alabama A M University: Profile  Alabama State University: Profile | GPA-SAT-ACT GraphJacksonville State University: Profile  Samford University: Profile | GPA-SAT-ACT GraphStillman College: Profile  Miles College: Profile  Georgia State University: Profile | GPA-SAT-ACT GraphUniversity of West Alabama: Profile  Tennessee State University: Profile   University of Alabama in Huntsville Mission Statement: mission statement from  uah.edu/about/mission The University of Alabama in Huntsville is a research-intensive, internationally recognized technological university serving Alabama and beyond. Our mission is to explore, discover, create, and communicate knowledge, while educating individuals in leadership, innovation, critical thinking, and civic responsibility and inspiring a passion for learning.

A Critical Review of Theoretical Approaches to GPE Essay

A Critical Review of Theoretical Approaches to GPE - Essay Example Traditionally, there are six central concepts of GPE: state, firm, capital, power, labour and globalisation, which are, from analytical point of view, interconnected. At the forefront of GPE in the understanding of these concepts are the theories of rational choice, of neo-institutionalism, of neo-Marxism, of constructivism and of postmodernity. These, however, are the objects of ongoing debates among scholars, and several thoughts and analyses have posited new ideas and concepts, either affirming or negating them. This paper seeks to provide a critical review of three literatures on the subject, to wit: (1)‘Strategic Interests and International Political Economy’ by Stephen Greenwold, 1999, (2) ‘Competitiveness: A Dangerous Obsession’ by Paul Krugman, 1994, and (3) ‘Globalisation, Hegemony and Passive Revolution’ by Anne Showstack, 2001. The three literatures tackle interrelated concepts and theories of GPE. All three authors advocate for the realist perspectives in the understanding of GPE, competitiveness, and of hegemony and passive revolution in the context of globalization, respectively. Greenwold, Stephen (1999), in his article ‘Strategic Interests and International Political Economy’, discusses at length about the rivaling theories of IPE, how each is unique from and similar to the rest of the theories. However, Greenwold stresses on the realist theory as the most relevant and provides the most reasonable and sensible explanations in today’s socio-economic and political landscape, as it tries to look at the interrelatedness of economic forces and political forces in the shaping of nation-states. On the other hand, Krugman, Paul (1994) keenly tackles about a relatively new concept in economics which has revolutionized states and corporations at the onset of globalization. Krugman argues that the concept of nations as corporate companies competing against one another

T.G.I. Fridays Essay Example | Topics and Well Written Essays - 500 words

T.G.I. Fridays - Essay Example The inner decor of the restaurant gives it a feel of a theatrical stage, the ambience, the service, the product along with the package make the visit memorable for the customers. The study deals with evaluating the service technologies used and assessing the image created by it in the minds of the people and the media. Moreover, the success attained by the T.G.I. Friday’s social media campaign will also be evaluated. Discussion The T.G.I Friday’s provides mass customisation service to the customers to maintain the standard and make them feel valued. The service technologies used the restaurant include the Point of Sale (POS) to rationalise its front and back office procedures to make the guests enjoy the service and experience the quality of offerings. T.G.I Friday’s has used the customisation technology to provide personalised menu to the customers satisfying their request through menu permutation. The restaurant uses the computer technology to monitor the timel y service delivery of foods by the employees with standardised behaviour. The approach of the management is to provide distinguished and standard quality by implementing hard and soft elements in the service. The hard element is the used is the parking facility which helps in attracting more customers.

Consumer Society Gives People Choice Essay Example | Topics and Well Written Essays - 1500 words

Consumer Society Gives People Choice - Essay Example Hinchcliff et al, (2009) see consumption as a lifestyle and something that comes as a result of socialization. It is therefore, for him, a lifestyle involving people using goods and services, as the last bearers. It therefore for him the end line of ‘economic activities’ begins with assessment of the resources available and goes on through to the production stage and distribution.Consumer Society, or rather Consumerism, has been viewed as an economic as well as a social structure tailored and lined on the calculated systematic creation and fostering of a desire to purchase goods and services in greater amounts and sometimes with a tinge of variety. It is a process that sows the seed of belongingness (Hinchcliff et al, 2009, pg 20).The major understanding by social scientists is that consumption presents different values, attitudes and a sense of belonging (Hinchcliff et al, 2009, pg 21). The characteristic of the consumer society can be examined in the context of the com mon expression that support the concept consumer society and the lifestyle that individual and collective consumers exhibit as far postmodern consumerism is concerned. For Social Scientists, a number of factors come into play as far as consumer choices go. These include income, media, goods and their nature, educational status, social expectations, peer influence among others. Some of the variables to these would perhaps be captured in the popular expressions would be like ‘everybody is a walking advertisement’.... It is a process that sows the seed of belongingness (Hinchcliff et al, 2009, pg 20). Features of the Consumer Society The major understanding by social scientists is that consumption presents different values, attitudes and a sense of belonging (Hinchcliff et al, 2009, pg 21). The characteristic of the consumer society can be examined in the context of the common expression that support the concept consumer society and the lifestyle that individual and collective consumers exhibit as far postmodern consumerism is concerned. For Social Scientists, a number of factors come into play as far as consumer choices go. These include income, media, goods and their nature, educational status, social expectations, peer influence among others (Hinchcliff et al, 2009, pg 21). Some of the variables to these would perhaps be captured in the popular expressions would be like ‘everybody is a walking advertisement’. Consumer Sovereignty (Hinchcliff et al (2009) seems to contend that that from the time of the Economists Adam Smith, economics debates have always had the assumption that the centre of a sound economy is based on the final demand of goods/services; therefore, it is believed my man. Economists argue that meeting the demands involves amicably seeking to ensure that their desires are met and that they are centre of production and promotion of conspicuous buying and therefore fitting the label â€Å"these are the seduced ones of the nineteenth century† (Hinchcliff et al, 2009, pg 32). Arguments for the Consumer Sovereignty: What are some of the causes and institutions? The basic assumption here is that the consumer in the modern

Infectious Complications of Kidney Transplantation

Infectious Complications of Kidney Transplantation Introduction: Infections that develop after transplantation may be life-threatening and may affect outcomes. Infection follows cardiovascular disease as the second most common cause of death with a functioning graft in kidney transplant recipients. Post-transplant infections develop in approximately 40% of recipients within the first year in spite of prophylaxis. Both the type and occurrence of infections in the immunocompromised transplant recipient follow a timetable pattern. HBV, hepatitis B virus; HIV, human immunodeficiency virus; HSV, herpes simplex virus; LCMV, lymphocytic choriomeningitis virus; MRSA, methicillin-resistant Staphylococcus aureus; PCP, Pneumocystis carinii pneumonia; PML, progressive multifocal leucoencephalopathy; PTLD, post-transplantation lymphoproliferative disorder; SARS, severe acute respiratory syndrome; VRE, vancomycin-resistant Enterococcus faecalis; VZV, varicella-zoster virus. Reproduced from Fishman JA. Infection in solid-organ transplant recipients. N Engl J Med 2007; 357:2601-14. With permission from the Massachusetts Medical Society.  © 2007 Massachusetts Medical Society. Risk Factors for Posttransplant Infectious Complications Pretransplant host factors: Underlying medical condition e.g. Diabetes Mellitus Chronic infections e.g. Hepatitis C viral infection Latent infections e.g. Tuberculosis, Dimorphic fungi Colonization with resistant bacteria Recipients preexisting immunity e.g. Varicella Zoster Virus Prior medications e.g. Antimicrobials, Corticosteroids Transplant factors: Allograft derived e.g. Cytomegalovirus Surgical duration, instrumentation, wound, abdominal fluid collections, technical issue e.g. type of anastomosis Blood transfusion Immunosuppression Immunosuppressive agents and additional treatment for episodes of rejection Time posttransplant Epidemiologic exposure Urinary Tract Infections: Urinary tract infections (UTIs) are the most common bacterial infections following transplantation, which develop in approximately 20% of recipients. Female sex, genitourinary tract manipulation during transplantation, prolonged bladder catheterization, ureteric stenting, age, and delayed graft function (DGF) are independent risk factors. UTIs are independently associated with the development of bacteremia, and untreated UTIs are associated with subsequent rejection (3). Post-transplant vesicoureteric reflux occurs in up to 40% of transplant recipients, although is not associated with the UTI risk (4). Ureteric stents mitigate the risk of ureteric strictures and leaks after transplantation. Center practices vary, with stenting of all patients at some centers and more selective stenting at others. Wilson et al. performed a Cochrane analysis of seven randomized controlled trials (RCTs) encompassing 1,154 patients that examined the practice of allograft ureteric stenting (5). The incidence of major urologic complications including urine leak and obstruction was significantly reduced (relative risk [RR], 0.24; 95% CI, 0.07 to 0.77; P=0.02; number needed to treat = 13) by universal prophylactic stenting. However, UTIs were more common in stented patients (RR, 1.49; 95% CI, 1.04 to 2.15), unless the patients were prescribed trimethoprim/sulfamethoxazole (TMP/SMX), in which case the incidence was equivalent (RR, 0.97; 95% CI, 0.71 to 1.33). Stents were generally well tolerated, although studies using longer stents (à ¢Ã¢â‚¬ °Ã‚ ¥20 cm) for longer periods (> 6 weeks) developed problems mo re frequently with encrustation and migration. Typical pathogens include Escherichia coli, Klebsiella, Proteus, Enterococcus, Enterobacter, Staphylococcus, and Pseudomonas. In the case of recurrent infections, abscesses or other nidi of infection should be sought out by means of imaging with ultrasound or computed tomography. Early catheter removal decreases the incidence of UTI in renal allograft recipients. The use of TMP/SMX to prevent Pneumocystis jirovecii pneumonia and UTI has long been the standard of care after kidney transplantation. Wojciechowski et al. performed a single-center study comparing TMP/SMX for 6 months (group 1) versus TMP/SMX for 6 months plus ciprofloxacin for 30 days (group 2) for prophylaxis after kidney transplantation (6). At 1 year, more patients in group 1 developed UTIs (23.6% versus 10.8%; P=0.01) and the mean time to first UTI was shorter. There was a similar incidence of enteric Gram-negative antibiotic resistance to TMP/ SMX (75% versus 80%; P=1.00) and ciprofloxacin (16.7% versus 30%; P=0.39) in groups 1 and 2. For groups 1 and 2, the proportion of first UTIs requiring hospitalization was 48.9% versus 40.6%, respectively. A clean-catch midstream urine specimen should be submitted for quantitative bacterial and fungal  culture. Antibiotic therapy should be tailored according to the offending microorganism and drug susceptibility tests. Septicemia: The incidence of hospitalizations for septicemia among renal transplant recipients is approximately 42 times that of the general population. The urinary tract is the most common source of septicemia, followed by the lungs, the surgical wound site, and the abdomen. Most cases occur within the first six months after transplantation. Among patients with bacteremia, poor outcome is associated with Gram-negative species, multidrug-resistant organisms, and Candida species, especially when the empiric antimicrobial therapy is inappropriate or delayed. Bige et al. retrospectively studied 83 kidney transplant recipients (KTRs) admitted for sepsis, severe sepsis, or septic shock to their intensive care unit over a 10-year period (1). The main sites of infection were the lung (54%), urinary tract (24%), and bloodstream (22%). Eighty percent of infections were bacterial. Mechanical ventilation was used in 46 patients (56%), vasopressors in 39 patients (47%), and RRT in 34 patients (41%). The 90-day mortality rate was 22%. By day 90, among the 65 survivors, 39 (47%) had recovered their previous graft function, and 26 (31%) had impaired graft function, including 16 (19%) who were dependent on RRT. Some studies suggest that bacterial sepsis increases the risk for CMV infection because of high levels of tumor necrosis factor-ÃŽÂ ± (TNF-ÃŽÂ ±) or dysregulated immune response to CMV in the context of serious bacterial infections. For detection of bloodstream infection, two sets of blood cultures should be obtained before initiation of antimicrobial therapy. If intravascular catheter-associated bacteremia is suspected, the device should be removed and the catheter tip should be cultured. Pneumonia: The incidence of pneumonia in kidney transplantation is the lowest among all solid organ transplants (8 to 16 percent). However, pneumonia is the most serious infection, leading to death in up to 50 percent of cases. The infectious agent in the majority of patients is never determined. This is likely because of the low yield of blood and sputum cultures and the efficacy of antibacterial therapy. In patients who are hypoxic on presentation or do not respond to initial therapy, a bronchoscopy and bronchoalveolar lavage (BAL) is almost always warranted. Patients should be referred if possible to a transplant center to improve the likelihood of diagnosing the etiologic agent. Common causative organisms include Streptococcus pneumoniae, nontypable Haemophilus influenzae, Moraxella catarrhalis, Chlamydia pneumoniae, Mycoplasma pneumoniae, and respiratory viruses such as influenza, adenovirus, and respiratory syncytial virus (RSV). Less commonly, patients may present with opportunistic organisms such as P. jirovecii and L. pneumophila. Silver stains for direct fluorescent antibody for Pneumocystis should be done on sputum or BAL specimens. A urine Legionella antigen test should be done on all patients on initial work up. Mycobaterium tuberculosis: Among the infections, tuberculosis is an important cause of morbidity in renal transplant recipients in developing world. The incidence of post-transplant tuberculosis in India has been reported to be highest in the world at 5.7 to 10 percent in various studies. Most cases of Mycobacterium tuberculosis infection in kidney transplant recipients are due to reactivation of latent tuberculosis lesions. Important risk factors for reactivation include nonwhite race, history of active tuberculosis, presence of marked abnormality on a chest radiograph, exposure to person with a confirmed case of tuberculosis, and skin test positivity. In transplant patients, the clinical presentation of tuberculosis may be atypical and extrapulmonary and miliary tuberculosis is seen more frequently than in the normal population. Tuberculosis presents numerous diagnostic difficulties in renal transplant recipients. Because of high frequency of anergy in immunosupressed patients, the Mantoux test is generally unhelpful as a diagnostic tool. e classic picture of apical involvement in the general chest X-ray is seen in only a minority of renal transplant recipients with pulmonary tuberculosis. Demonstration of acid-fast bacilli in the sputum smear requires repeated examination on several occasions and has a low yield. Identification on culture takes four to six weeks. Treatment of post-transplant tuberculosis presents problems both in the choice of antitubercular agents and in the duration of therapy. Rifampicin is a well-known hepatic P-450 microsomal enzyme inducer, increasing the clearance of both prednisolone and cyclosporine A. The dose of prednisolone needs to be doubled and that of cyclosporine increased to three- to four-fold to maintain therapeutic blood levels. e latter increases the cost of therapy and is unacceptable to a vast majority of patients. An alternative regime that has been successfully used for these patients consists of a combination of isoniazid, pyrazinamide, ofloxacin, and ethambutol. e optimum duration of therapy is also a matter of debate but is usually for 9 to 12 months. e duration needs to be increased to 18 months in patients who are on cyclosporine and are not receiving rifampicin. e role of INH prophylaxis after transplant in endemic areas is controversial. Cytomegalovirus (CMV): CMV is a significant cause of morbidity and mortality among kidney transplant recipients. Between 60 and 90 percent of adults are seropositive. Symptomatic disease ranges from a relatively mild syndrome of fever, leukopenia, thrombocytopenia, and elevated liver enzymes to severe disseminated disease that involves multiple organ systems, such as the lung, liver, and GI tract. CMV disease has been implicated as a cause of acute and chronic graft dysfunction as well as long-term graft loss. CMV can also suppress the immune response which predisposes the host to infections with other viruses, bacteria, and fungi. The incidence and severity of CMV disease has been most strongly associated with the CMV serostatus of the kidney donor and recipient. Seronegative recipients who receive a kidney from a seropositive donor (D+/R-) are at greatest risk for severe primary infection during the first three months post-transplant. Rapid and accurate diagnosis of CMV is important because delayed recognition results in increased morbidity. Quantitative real-time polymerase chain reaction assays for CMV DNA and pp65 antigen detections are the most commonly used means to detect CMV viremia. e shell vial viral culture method remains a reliable way of detecting CMV in sputum. Multiple strategies have been used to reduce the morbidity and mortality of CMV infection and its associated costs (see Table 4). Avoiding CMV sero- mismatching through organ allocation is not feasible or worthwhile. Universal prophylaxis refers to giving prophylactic therapy to all kidney transplant patients regardless of their CMV serostatus. Selected prophylaxis refers to giving prophylaxis to patients at high risk for CMV, namely the D+/R- category or those receiving lymphocyte-depleting therapy. e preemptive treatment approach treats asymptomatic CMV infection in an e ort to prevent CMV disease. Each approach has its advantages and disadvantages, and there is no de nitive consensus on optimal preventive strategy. Prophylactic Therapy: Prophylactic therapy is effective in preventing CMV disease in high-risk patients. Ganciclovir and valganciclovir are equally efficacious. Ganciclovir 1,000 mg PO three times daily and valganciclovir 900 mg PO once daily are used. Valganciclovir is contraindicated in patients with a creatinine clearance of less than 10 ml/h. Prophylactic therapy is usually given during the first 100 days post- kidney transplant. A concern with the prophylactic strategy is that 20 to 30 percent of high-risk patients go on to develop late-onset CMV disease after the prophylaxis is stopped, and the incidence of ganciclovir resistance may be higher in those who receive prophylaxis. Preemptive Therapy: Preemptive therapy of CMV infection involves monitoring for CMV viremia and starting treatment before the development of signs or symptoms of disease. It has been shown to be as effective as prophylactic therapy in preventing CMV disease. Both oral ganciclovir and valganciclovir have been shown to be effective in treating viremia. Preemptive therapy has the advantage of avoiding the costs and complications of antiviral therapy in low-risk patients while at the same time initiating treatment early to avoid symptomatic disease in high-risk patients. It has also been shown to decrease the development of late CMV disease. Its major limitation is the need to perform frequent determinations of CMV viremia. Ganciclovir Resistance: Ganciclovir resistance is becoming more common among solid-organ transplant recipients. In one study, 6.2 percent of CMV isolates had UL97 or UL54 mutations. Viral strains with mutations in the UL97 gene, which encodes for a viral protein kinase, remain susceptible to foscarnet and cidofovir. Mutations in the UL54 gene that encodes DNA polymerase can result in resistance to ganciclovir, foscarnet, and cidofovir. e emergence of ganciclovir-resistant CMV underscores the importance of optimizing preventive strategies. BK Virus (BKV): BKV is associated with post-transplantation nephropathy, hemorrhagic cystitis, and ureteral obstruction. It has a tropism for genitourinary tract and usually remains dormant in the urinary tract and circulating leukocytes after the primary childhood infection and becomes reactivated during immunosuppression. Adult seroprevalence rates for BKV range from 65 to 90 percent and BKV reactivation can come from the recipient or the donor. BK viremia occurs in 13 percent and BK nephropathy in 8 percent of kidney transplant recipients. Analysis of risk factors for reactivation has underscored the central role played by serologic status of the donor, immunosuppressive regimens, injury to the uroepithelial tissue, and acute rejection. Distinguishing between BK infection and allograft rejection is of paramount importance, since BK infection necessitates reducing immunosuppression and allograft rejection requires the opposite. Among kidney transplant recipients who are receiving immunosuppressive therapy, 10 to 60 percent have reactivation of BKV accompanied by shedding of urothelial cells. Shedding is inconsistently associated with allograft dysfunction. Once the virus has reactivated, an ascending infection via cell-to-cell spread occurs. e overall state of immunosuppression is the primary determinant of BKV reactivation. Viral replication begins early after transplantation and progresses through detectable stages-viruria, then viremia, then nephropathy. Viruria can be detected by PCR for BKV DNA, reverse transcription (RT)-PCR for BKV RNA, cytology for BKV inclusion bearing epithelial cells termed decoy cells, or electron microscopy for viral particles. Viremia is a better predictor of nephropathy than viruria. Although higher levels of viremia correlate with the risk of developing nephropathy, there are no established thresholds of viremia to indicate nephropathy. The gold standard for establishing BK nephropathy remains a kidney biopsy with positive immuno- histochemical or immunofluorescent staining for the SV-40 large T antigen. An effective screening strategy is to check blood for BKV DNA by PCR monthly for the first 3 months and at 6 and 12 months after transplantation, at the time of any unexplained rise in serum creatinine, and after augmentation of immunosuppression. Because BKV nephropathy is preceded by BK viremia, asymptomatic BK viremia should prompt empiric immunosuppression reduction and continued monitoring. Currently, no established antiviral treatment is available, and control of viral infection is tentatively obtained by means of reduction of immunosuppression. Treatment attempts have included immunoglobulins without proof of efficacy. Other options include deoxyspergualin, cidofovir, leflunomide, uoroquinolones and gyrase inhibitors. Cidofovir use is limited by its nephrotoxicity. Fungal Infections: The incidence of fungal infections in renal transplant recipients is less than that reported for other solid organ transplant recipients, the mortality from fungal infections remains high and is related to the pathogenicity of the  organisms, site of infection, impaired host inflammatory response, limited diagnostic tools, potential for rapid clinical progression, failure to recognize a high-risk patient, and comorbidities, such as renal failure and diabetes mellitus. Colonization with yeasts and molds occurs frequently in transplant candidates with ESRD and after transplantation because of exposure to broad-spectrum antibacterial agents, domiciliary and hospital exposures, immunosuppressive therapy, especially corticosteroids, and the presence of urinary catheters and endotracheal tubes. Isolation of Candida species from cultures of stool, respiratory, and urine samples occurs commonly in kidney transplant recipients receiving corticosteroids and broad-spectrum antimicrobials and does not necessarily imply infection. However, repeatedly positive fungal cultures from a single or from multiple sites may herald invasive candidiasis in the appropriate clinical setting. Candida species, Aspergillus species, P. jiroveci, and C. neoformans are the most common fungal pathogens reported in renal transplant recipients. Candida infections occur most commonly during the first month following transplantation and are usually associated with transplant surgical technical complications, early rejection, and enhanced immuno- suppression. Candida infection is most commonly associated with an endogenous source of colonization. C. albicans is the most common species, followed by C. glabrata, C. tropicalis, and C. parapsilosis. Speciation is clinically useful because nonalbicans Candida species vary in in vitro susceptibility to amphotericin B and azoles. Sites of Candida infection include mucocutaneous candidiasis and esophagitis; wound infections; cystitis, pyelonephritis, and ureteral obstruction by Candida elements or fungal ball; intra- abdominal infections, including infected perigraft fluid collections or peritonitis; and intravascular device- associated fungemia. Renal parenchymal infection most often results from candidemia and hematogenous spread, although ascending infection from the bladder can oc cur. Candiduria is typically asymptomatic but may be associated with cystitis or upper tract infection. Patients with genitourinary tract stents and recurrent funguria often require removal of foreign body to eradicate the infection. Cryptococcus often presents as meningitis but may cause space-occupying brain lesions; pulmonary, dermatologic, skeletal, organ-specific disease; aspergillosis-pneumonia and other tissue-invasive forms, including genitourinary, central nervous system, rhinocerebral, GI, skin, wound, and musculoskeletal disease. Patients at risk for aspergillosis include those receiving repeated courses of enhanced immuno- suppression for rejection and those with chronic graft dysfunction, diabetes, comorbid medical illnesses, or CMV infection. Diagnosis of aspergillus infection depends on a high clinical suspicion, isolation of Aspergillus species from a sterile body site or repeated isolation from the respiratory tract, and typical radiographic findings. Radiologic appearances of pulmonary aspergillosis in kidney transplant recipients include nodules, di use or wedge-shaped opacities, empyema, or cavitary forms. Serial measurement of aspergillus galactomannan in the serum may aid in the early diagno sis of invasive aspergillosis in the high-risk setting. Historically, invasive candidiasis, cryptococcosis, coccidioidomycosis, histoplasmosis, and aspergillosis were treated with amphotericin B deoxycholate (AmB). The lipid formulations of amphotericin B are all associated with lower risks for nephrotoxicity, metabolic derangements, and infusion-associated side effects than is AmB. Higher therapeutic dosages can be administered, and broad-spectrum antifungal activity is generally maintained. Voriconazole appears to be superior to conventional AmB for the treatment of invasive aspergillosis and also has in vitro activity against a wider range of organisms. Available in both intravenous and oral formulations, the drug is generally well-tolerated, but some patients experience visual hallucinations or severe photosensitivity. Oral posaconazole has excellent activity in vitro against Candida, Aspergillus, and Mucor species, but experience in solid organ transplant recipients is limited to date. Although itraconazole has good in vitro activity against Aspergillus species, its use is generally reserved for treatment of less-severe aspergillosis or maintenance therapy following initial response to lipid amphotericin or voriconazole and for treatment of endemic mycoses. Fluconazole is the first-line agent of the treatment or prevention of reactivation of coccidioidomycosis in renal transplant  recipients. The echinocandins, including caspofungin, anidulafungin, and micafungin, inhibit synthesis of fungal cell wall protein ÃŽÂ ²1-3 glucan and are fungicidal for Candida species, including fluconazole-resistant species. Available only as intravenous formulations, the echinocandins are effective, well tolerated, and have few drug-drug interactions.

Mobile Phone-based Interaction Techniques Essay -- Technology, Bluetoo

Many of the research presented in the field of mobile phone-based interaction techniques that have been developed so far fall into three main classes according to Sas & Dix [21]. In some research, the personal device effectively acts as an extended input device for text editing or pointing task. In others, the phone is used to upload and download media using standard content and protocols. The third class is where the mobile phone is a more integral part of the interaction, typically using the display of the device in concert with the public display. Ballagas et al [7] present a survey of the existed interaction techniques that use mobile phones as pointing device. Alongside with the survey, they present an analysis on these techniques based on the following taxonomy: position, orient, select, path, quantify, and text .The study concludes that the mobile phone is suitable devise for positioning tasks in various ways especially when interacting with public display in pervasive environ ment. Bellow we present some studies based on Sas & Dix classification [21]. Mobile phone as pointing devise: As a research area, several studies use image processing and visual recognition as a base in there interaction technique, since that most of the smart phones and handheld devices are equipped with digital camera. Jiang et al [1] attempted to take advantage of this fact by proposing a study to interact with display through mobile device camera. There method uses the position of the cursor on the display as the basic input source. The presented systems depend on a closed-loop of feedback between the handheld device and the display to provide continuous-visual feedback. This closed-loop starts with presenting the cursor on the display. Then, th... ...sts of three units: the Symbian client application running on the mobile phone. The role of this unit is to enable users to select a track from the presented list on the phone screen. The second unit is the server application running on a PC which counts the votes from all client unit users. The last one is a large public display which acts as the main user interface showing the track list and their votes. Kaviani et al [13] propose new user interface concept that take advantage of the input and output capability of large public display and mobile phone. They call this mode of interface as â€Å"dual display†, which allows users to execute multimedia user interfaces across both large and small display types. By shifting parts of a user interface down to a personal mobile device number of problems originating from limitations in large display real estate can be solved.

Analyzing Indian Transfer Pricing Regulations: a Case Study

International Research Journal of Finance and Economics ISSN 1450-2887 Issue 40 (2010)  © EuroJournals Publishing, Inc. 2010 http://www. eurojournals. com/finance. htm Analyzing Indian Transfer Pricing Regulations: A Case Study Monica Singhania Associate Professor, Faculty of Management Studies (FMS), University of Delhi, India E-mail: [email  protected] du Abstract The Indian Transfer Pricing regulations have been enacted with a view to provide a statutory framework which can lead to computation of reasonable, fair and equitable profit and tax in India so that the profits chargeable to tax in India do not get diverted elsewhere by altering the prices charged and paid in intra-group transactions leading to erosion of Indian tax revenue. Any income arising from an international transaction shall be computed having regard to the arm’s length price (ALP). The ALP shall be determined by any of the prescribed methods, being the most appropriate method. The present paper illustrates the practical aspects of the law regarding transfer pricing as it exists presently in India with the help of a case study. The relevant rules envisage determination of ALP by applying margins of each comparable company to the appropriate base of the enterprise. The regulations further provide that, where more than one price is determined by the most appropriate method, the ALP shall be taken to be the arithmetical mean of such prices. An alternative practical approach to arrive at such ALP is to compute the arithmetic mean of margins of comparable companies and apply the same to the appropriate base of the tested party to determine the ALP. The analysis shows that the mean GP/Sales of comparable companies is 33. 71% while that of the PQR India (i. e. , the tested party) is 44. 20% during the year ended March 31, 2009 indicating that the prices of international transaction of PQR India conform to the arm’s length standard prescribed under the Indian regulations. Further, under Category B, costs recharged by PQR Group to PQR India are included. All these costs represent actual amounts paid by PQR Group to independent third parties and are recovered from PQR India, on a cost-to-cost basis. Applying the comparable uncontrolled price method, these recharges conform to the arm’s length standard prescribed under the Indian regulations. However, there are some practical problems arising out of the applications of transfer pricing egulations, which need to be addressed by the tax administrators as early as possible. These issues include absence of advance pricing agreements (APA) mechanism in India, data limitations, extremely wide definition of associated enterprises in India, stringent penalties, difficulties encountered while conducting economic analysis/benchmarking and many more. Keywords: Transfer Pricing, Tax laws, International transactions, Arms length price 1. Introduction The Indian Transfer Pricing regulations have been enacted with a view to provide a regulatory framework which is capable of computing reasonable, fair and equitable profit and tax in India so that the profits chargeable to tax in India do not get diverted elsewhere by altering the prices charged and 204 International Research Journal of Finance and Economics – Issue 40 (2010) paid in intra-group transactions leading to erosion of Indian tax revenue. Any income arising from an international transaction shall be computed having regard to the arm’s length price (ALP). The regulations on transfer pricing in India were clearly inevitable and long overdue. The regulations in their present form are a product of the findings of the Expert Group set up by the Government of India in November 1999 to study global transfer pricing practices and examine the need for such legislation in India. The Indian transfer pricing regulations applicable with effect from April 1, 2001 are largely based on the OECD guidelines. By manipulating a few book entries in the accounts books, multinational corporations are able to transfer huge profits with practically no actual change in the business process. For instance, X Ltd. manufactures ipods for $ 500 in China, but its US based subsidiary buys it for $ 599, and then sells it for $ 600. By doing this, the company’s taxable profit in the US is substantially decreased. At a 30 percent tax rate, the company’s tax liability in the US is only 30 cents (i. e. , 30% of $ 1) as compared to $30 (i. . , 30% of $ 100 which should have been the case). The large scale tax avoidance practices used by multinational corporations came into public notice when the drug giant MNE, GlaxoSmithKline, agreed to pay the US government $3. 4 billion to settle a long-running transfer pricing dispute over its tax dealings between the UK parent company and its American subsidiary. This was the largest settlement of a tax dispute in the US. Multinational corporations derive several benefits from transfer pricing. Since each country has different tax rates, they can increase their profits with the help of transfer pricing. By lowering prices in countries where tax rates are high and raising them in countries with a lower tax rate, such organizations can reduce their overall tax burden, thereby boosting their overall profits. Indeed one often finds that corporations located in high tax countries in fact pay very little corporate taxes. Transfer pricing features highly on the agenda of Indian tax authorities. The transfer pricing assessments relating to the first two years since the introduction of the Transfer Pricing regulations have seen incremental tax collections arising from transfer pricing adjustments in excess of US$ 800 million. The first round of transfer pricing audits in India of roughly 800 taxpayers resulted in 25% facing adjustments. The cumulative value of those adjustments aggregated US$ 300 million. In the following year, according to estimates, tax demands in excess of US$ 500 million were imposed as a result of upward adjustments. In this connection, the Indian tax authorities had initially set a very conservative threshold for audit INR 50 million (around USD 1 million) for the first four years. This threshold has been enhanced thrice with effect from the financial year 2005-06. The Indian tax authorities have also set up a specialized group for undertaking transfer pricing audits and have begun using confidential comparable data for audit purposes. Scrutiny of overall profitability as well as transactional level pricing during the course of transfer pricing audits is also frequently done. 2. Theoretical Framework The role of multinational enterprises (MNEs) in world trade has increased dramatically over the last 20 years. This reflects the increased integration of national economies and technological progress. Intercompany transactions across borders are growing rapidly and are becoming much more complex. Compliance with the different requirements of multiple overlapping tax jurisdictions is a complicated and time-consuming task. At the same time, tax authorities from each jurisdiction impose stricter penalties, new documentation requirements, increased information exchange and increased audit or inspection activity. With a view to provide a detailed statutory framework which can lead to computation of reasonable, fair and equitable profits and tax in India, in the case of such multinational enterprises, the Finance Act, 2001 substituted the then existing section 92 with sections 92A to 92F in the Income-tax Act, 1961, relating to computation of income from an international transaction having regard to the arm's length price, meaning of associated enterprise, meaning of information and documents by persons entering into international transactions and definitions of certain expressions occurring in the said section (see Appendix I for summary of Indian Transfer Pricing Regulations). The essential International Research Journal of Finance and Economics – Issue 40 (2010) 205 documentation which needs to be maintained for complying with these provisions as also the penalties for default in compliance are given in Appendix I. As per the Indian Regulations, the comparable data to be used in anal yzing the comparability of an uncontrolled transaction with an international transaction should be the data relating to the financial year in which the international transaction has been entered into. However, data relating to a period not being more than two years prior to such financial year may also be considered if such data reveals facts, which could have an influence on the determination of the transfer price in relation to the transactions being compared. The Arm's length principle (ALP) aims at determining whether the parties to a transaction are independent and are on an equal footing. The OECD framework as per Article 9 of the OECD Model Tax Convention ensures that the transfer prices between companies of multinational enterprises are established on a market value basis, avoiding profits being systematically deviated to lowest tax countries. It provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. The primary onus of proving the arm’s length character of a transaction lies with the taxpayer. If during assessment proceedings, the tax authorities, on the basis of material or information or documents in their possession, are of the opinion that the arm’s length price was not applied, or adequate and correct documents/ information/ data were not maintained/ produced, the total income may be recomputed accordingly after giving the taxpayer an opportunity of being heard. 3. Literature Review There are numerous studies relating to transfer pricing in transactions taking place in developed countries1. This is primarily due to, the detailed statistical information relating to intra-firm trade made available in most of the developed countries, stringent laws requiring greater transparency, etc. In comparison, the availability of intra-firm trade data in developing countries is highly inadequate2. In addition, there is no systematic attempt in developing countries, to collect and analyze relevant data in one information repository database leading to multiple uses of such or ganized information. This is the case even though such information may in many cases exist with different government organizations, legal and administrative authorities and private business organizations engaged in creation of such databases for commercial reasons. This disjointed effort to data collection leads to multiple problems in undertaking quality research studies. It also highlights complete lack of coordination between policies, procedures and their practical application. Also the lack of any government sponsored studies, like those in Colombo, Greece and Sri Lanka, may be the reason why not many transfer pricing studies are undertaken in such countries. In United Kingdom, the transfer pricing rules were formulated as early as in 1915 [(Payan and Wilkie (19933)]. However, there was little pressure on such rules until mid 1960s when the revival of international trade and investment following World War II began. As far as United States is concerned, even before the non-traditional methods of transfer pricing were added to section 482, Schindler and Henderson (1985)4 pointed out, â€Å"Inter-corporate transfer pricing under the scope of code section 482 is one of the most complex areas of international taxation. † The non-traditional methods further added to complexity. The OECD’s Transfer Pricing Guidelines (1995)5, based on guidelines first issued in 1979, 1. Lall S. 1973), â€Å"Transfer Pricing by Multinational Manufacturing Firms†, Oxford Bulletin of Economics & Statistics, Vol. 35(3), pp. 173-95. 2 Bhagwati J. N. (1974), â€Å"On the Under Invoicing of Imports, Fiscal Polices of the Faking of Foreign Trade De clarations of the Balance of Payments†, in Bhagwati (ed. ), Illegal Transactions in International Trade, North Holland Publishing Co. 3 Pagan, Jill C. and J. Scott Wilkie, (1993) â€Å"Transfer Pricing Strategy in a Global Economy†, Amsterdam: IBFD Publications. 4 Schindler, Geunter and David Henderson (1985),â€Å" Intercorporate Transfer Pricing: 1985 Survey of Section 482 Audits,† Tax Notes, Vol. 29, pp. 1171-77. 5 OECD (1995, as updated). Transfer Pricing Guidelines (Paris: OECD). 206 International Research Journal of Finance and Economics – Issue 40 (2010) largely influence international practice with regard to transfer pricing. The Indian transfer pricing regulations, introduced in 2001, are to an extent modeled on the OECD guidelines. Li (2003)6 describes the methods of transfer pricing by way of an international comparison involving six countries namely, China, Hong Kong, Japan, Canada, United States and Singapore. Ring (2000)7 explains the methodology of undertaking Advance Pricing mechanisms whereby both the tax payers as well as tax administrators agree in advance on the methodology to be used to determine transfer prices in order to avoid unnecessary litigation. Lall (1979)8 highlights the need of a laid back attitude towards transfer pricing in developing countries so as to remain an attractive investment destination in the form of foreign direct investment. R. Murray [1981]9 studied the mechanism by which international tax avoidance is achieved. These mechanisms include general manipulations as well as specific manipulations to items in the profit and loss account and balance sheet. Baistrocchi (2004)10 explains the administrative inexperience of developing countries in implementing transfer pricing rules. Mo (2003)11 gives instances of manipulation of transfer prices and steps taken to combat it in China, India, Brazil and Mexico. UN Survey (1999)12 reveals that in developing countries about 61 per cent respondents felt that the domestic multinational enterprises were engaged in income shifting and 84 per cent believed that foreign enterprises were doing so. In addition, 70 per cent and 87 per cent, respectively, of these countries thought the problem to be significant. Newlon (2000)13 notes the tendency of MNCs to over report income in jurisdictions that impose heavy penalties. Mitchell (2004)14 treats worldwide taxation as a form of tax harmonization. According to his view, tax harmonization is categorically undesirable because â€Å"taxpayers are unable to benefit from better tax policy in other nations and governments are insulated from market discipline†. 4. PQR India: Case Study Design and Analysis Global Tax Consultants Pvt. Ltd. ave been engaged by PQR India to review the transfer pricing arrangements for international transactions with its associated enterprises during the year ended March 31, 2009 on the terms set out in the engagement letter. The objective of this paper is to establish whether the international transactions between PQR India and its associated enterprises adhere to the arm’s length principle, embodied in the Indian Transfer Pricing Regulations of the Indian Income-Tax Act, 1961(see Appendix I) and in addition look to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations published by the Organization for Economic Cooperation and Development for further guidance in applying the arm’s length standard. 6 Li, Jinyan (2003), â€Å" International Taxation in the Age of Electronic Commerce†: A Comparative Study (Toronto: Canadian tax Foundation). 7 Ring, Diane M. (2000). â€Å"On the Frontier of Procedural Innovation: Advance Pricing Agreements and the Struggle to Allocate Income for Cross Border Taxation,† Michigan Journal of International Law, Vol. 21 (winter) pp. 143-234. 8 Lall, Sanjaya. (1979). â€Å"Transfer Pricing and Developing Countries: Some Problems of Investigation,† World Development, Vol. 7 Issue 1 (January), pp. 59-71. 9 Murray R. Editor (1981), â€Å"Multinationals Beyond the Market: Intra-firm Trade and the Control of Transfer Pricing†, London: Harvester Press Brighton, pp. 119-32. 10 Baistrocchi, Eduardo. (2004). The Arm's Length Standard in the 21st Century: A Proposal for both Developed and Developing Countries. † Tax Notes International, Vol. 36 No. 3 (October 18), pp. 241-255. 11 Mo, Phyllis Lai Lan. (2003); â€Å"Tax Avoidance an d Anti-avoidance Measures in Major Developing Economies† (Westport, Conn. : Praeger), pp. 207. 12 United Nations Conference on Trade and Development (1999), Transfer Pricing. (New York). 13 Newlon, T. Scott. (2000). â€Å"Transfer Pricing and Income Shifting in Integrating Economies,† in Sijbren Cnossen, editor, Taxing Capital Income in the European Union: Issues and Options for Reform (Oxford: Oxford University Press), pp. 214-42. 14 Mitchell, Daniel J. (2004). â€Å"The Economics of Tax Competition: Harmonization vs. Liberalization,† in 2004 Index of Economic Freedom, Marc Miles, et al. , editors, (Washington: Heritage Foundation), Chapter 2. International Research Journal of Finance and Economics – Issue 40 (2010) 4. 1. Company Profile 207 PQR Group, USA deals in design, manufacture and marketing of the state of the art photocopier machines. In addition, it also offers document management solutions, one-to-one marketing expertise and efficiency management services for various organizations in the United States and internationally. PQR India is a wholly-owned subsidiary of PQR Group, USA. PQR India commences business of import and resale of photocopier machines imported from PQR Group during the financial year 200809. The development of the arm's length price in this analysis recognizes that PQR India is a distributor of photocopier machines in India and is exposed to ordinary risk profile associated with such class of businesses. PQR India, leverages on all the valuable intellectual property rights (knowhow, copyrights etc. ) and other commercial or marketing related intangibles (brand names, trademarks etc. ) owned by PQR Group. Based on the functional analysis, PQR India has relatively less complicated operations and as such bears relatively lesser share of risks and is accordingly selected as the tested party for the purpose of carrying out the economic analysis as part of determination of transfer price on the basis of arms length principle. 4. 2. Industry Overview As per the Indian Regulations (see Appendix 1), every person who has entered into an international transaction shall keep and maintain interalia, the information and documents giving a broad description of the industry in which the assessee operates. The Indian Regulations also prescribe that the comparability of an international transaction with an uncontrolled transaction shall be judged with reference to the conditions prevailing in the markets in which the respective parties to the transactions operate. Hence, for the purposes of the transfer pricing analysis a comprehensive overview of the industry is essential. Industry overview essentially consists of industry background, evolution of industry, characteristics of marketing, emerging industry trends, key drivers, key inhibitors and future outlook for the industry. 4. 3. Functional Analysis As per the Indian Regulations, every person who has entered into an international transaction shall keep and maintain inter alia, a description of the functions performed, risks assumed and assets employed or to be employed by the assessee and by the associated enterprises involved in the international transaction. A functional analysis enables mapping of the economically relevant facts and characteristics of transactions between associated enterprises with regard to their functions, assets and risks. Hence a functional analysis facilitates characterization of the associated enterprises and assists in establishing a degree of comparability with similar transactions in uncontrolled conditions. 4. 3. 1. Functions performed by PQR Group PQR Group, USA deals in design, manufacture and marketing of the state of the art photocopier machines. In addition, it also offers document management solutions, one-to-one marketing expertise and efficiency management services for various organizations in the United States and internationally. In addition, it has a massive research and development center. 4. 3. 2. Functions performed by PQR India PQR India is engaged in the business of import and resale of photocopier machines imported from PQR Group. To understand the functions performed by PQR India, it is important to have an overview of the transactions taking place, which are depicted below: Transactions classified as Category A: Import of finished goods by PQR India and thereafter wholesale distribution by PQR India 208 International Research Journal of Finance and Economics – Issue 40 (2010) Transactions classified as Category B: Cos recharges are PQR Group from PQR India Functions performed by PQR India under Category A: PQR India, as a wholesale distributor performs a variety of functions including sales, marketing, after sales support, etc. Category B – Cost recharges: Under Category B transactions, cost-to-cost recharges on account of certain expenses incurred by PQR Group on behalf of PQR India are included. Assets employed: Any business requires assets (tangible or intangible) without which it cannot carry out its activities. Intangibles play a significant role in the functioning of a business and are accordingly more important. An understanding of the assets employed and owned by PQR India provides an insight into the resources deployed by PQR India and their contribution to the business processes/economic activities of PQR India. Tangibles owned by PQR India: It includes electrical installations, furniture and fixture, office equipments and computer hardware. Intangibles: PQR India being a relatively new company does not own any significant intangibles and does not undertake any significant research and development on its own account that leads to the development of non-routine intangibles. PQR India uses the trademarks, process, know-how, technical data, software, operating/quality standards etc. developed/owned by PQR Group. All companies of the group leverage from these intangibles for continued growth in revenues and profits. . 4. Overview of Inter-Company Transactions PQR India engages in the following inter-company transactions with its associated enterprises: Import of finished goods, import of spar e parts and consumables and cost recharges. The above transactions have been grouped together in two classes namely Category A and Category B which have been separately analyzed from a transfer pricing perspective. 4. 5. Selection of Tested Party The tested party is the participant in the controlled transaction whose profit attributable to the controlled transaction can be verified using the most reliable data and requiring the fewest and most reliable adjustments. In ost cases, the tested party is the least complex of the controlled taxpayers, that is, the taxpayer with the least amount of risk associated with its operations and without valuable intangibles or unique assets that may distinguish it from potential uncontrolled comparable companies. Based on the above, PQR India is clearly the tested party for purposes of this analysis. It does not own an interest in any of the valuable know-how, patents, brand names and trademarks owned by the PQR Group. PQR Group, on the other hand, may own valuable intellectual property rights including commercial and marketing intangibles. Therefore, the comparability adjustments that would be required if independent organizations were to be selected as tested parties, would be both substantial and unreliable. 4. 6. The Most Appropriate Method The ‘most appropriate method’ is that method which, under the facts and circumstances of the transaction under review, provides the most reliable measure of an arm’s length result. In determining the reliability of a method, the two most important factors that need to be taken into consideration are: (i) the degree of comparability between the controlled and uncontrolled transactions and (ii) the coverage and reliability of the available data. Because the selection of the â€Å"most appropriate method† involves a test of relative merit, a method that may not be perfect is not rejected unless some other method can be shown to be more reliable or clearly indicating to provide a better estimate of an arm's length result. International Research Journal of Finance and Economics – Issue 40 (2010) 209 Selection of the Most Appropriate Method Comparable Uncontrolled Price Method (CUP): In practice, there are two types of comparable uncontrolled transactions. The first, known as an â€Å"internal comparable,† is a transaction between one of the parties to the controlled transaction and an unrelated third party. The second, known as an â€Å"external comparable,† is a transaction between two unrelated third parties. There are no internal CUPs available for all products imported by PQR India to benchmark its transactions under Category A. PQR India is engaged in import of finished goods and spares consumables for resale in India under Category A (all related to photocopier machines). However, PQR India does not purchase same/similar products from entities other than associated enterprises. Further, during the year, until the commencement of commercial operations by PQR India, overseas gr oup entities sold some similar products to a third party in India. The third party was a Tier-II distributor of PQR Group whereas PQR India acts as a Tier-I distributor. In this way due to unavailability of adequate data to make suitable adjustments to account for the aforesaid differences, it was considered inappropriate to use the third party as an internal comparable in the present case. Therefore, CUP method was not considered for the purpose of ascertaining an arm’s length price for the international transactions of PQR India under Category A. As for external comparables, it may be highlighted that the arm's length price as far as uncontrolled enterprises are concerned, is substantially dependent upon factors such as volume, contractual terms, location differences, etc. It may not be possible to estimate with reasonable reliability and accuracy, the combined effect of such factors on per unit prices in case of external comparables. Further, abstract factors such as use of intangibles make the use of CUP method difficult for benchmarking purposes. In view of the above, there are no external comparables available, which may be considered sufficiently appropriate to warrant the use of the CUP method for Category A transactions of PQR India. However, in case of transactions in the nature of costs recharges by PQR Group to PQR India, included under Category B, the third party cost reimbursed is a CUP for the reimbursement. Keeping in view the nature of transaction and the degree of comparability, CUP was considered as the most appropriate method for this class of transactions. Consequently other methods were not considered. Cost Plus Method (CPM) PQR India is a distributor. It imports the finished products, spares and consumables from the Group companies (all related to photocopier machines) and resells them in the domestic market. In this way, in this case PQR India carries out the function of a pure reseller. Since RPM is most appropriate in cases involving the purchase and resale of tangible goods, this method was considered as the most appropriate method for deriving the arm’s length price of PQR India under Category A. The application of CPM is ordinarily appropriate in two situations, the provision of services to a related party and the manufacture of tangible goods that are sold to a related party. PQR India on the other hand, operates as a distributor under Category A. Accordingly, CPM was not considered as the most appropriate method for deriving the arm’s length price for Category A transactions of PQR India. Profit Split Method (PSM): PSM is typically applied where each party to the transaction under evaluation has significant intangible assets and/or the operations of the parties to the transaction are highly integrated and cannot be evaluated on a separate basis. Also, in general, the PSM relies primarily on the internal data and assumptions pertaining to each party to the controlled transaction instead of relying on comparable uncontrolled transactions as market benchmarks, thus making the use of the PSM ordinarily less reliable than the other methods. PQR India does not own any non-routine intangibles and further the operations of PQR India can be independently evaluated. Therefore, PSM was not considered as the most appropriate method for deriving the arm’s length price of PQR India’s international transactions under Category A. Transactional Net Margin Method (TNMM) Net profits may however, be influenced by some factors that either do not have an effect or have less substantial or direct effect on gross margins. Such factors in the case of PQR India include several 210 International Research Journal of Finance and Economics – Issue 40 (2010) extraneous factors which have been in the later write up. The losses made by the Company at the operating level, in the current financial year, is a result of these factors. The reasons for loss at operating level under Category A were: a) First year of operations and b) Acquisition of mailing business. These additional expenses incurred by the company during the year adversely impacted its profitability at the operating level. However, these expenses were necessary business expenses which had to be incurred in the first year of operations. Given the aforementioned state of affairs, in order to ensure fair comparison of the operating profitability of the company with comparable companies in the industry, one would need to make suitable economic adjustments to appropriately take into account the impact of the aforesaid acquisition of new business by the company. Conclusions of the Most Appropriate Method After reviewing all of the transfer pricing methods, we recommend given the fact and circumstances, the RPM provides the most reliable measure of an arm’s length result for Category A transactions of PQR India. CUP has been selected as the most appropriate method for the international transactions undertaken by PQR India under Category B. 4. 7. Search for Uncontrolled Comparables Databases: The two most popular and widely recognized corporate databases (i. e. , Powers & Capitaline) to identify potential uncontrolled comparables for PQR India transactions under Category A. The primarily focus was on Prowess and additional companies were considered Capitaline Plus, i. e. , companies for which data was not available in the Prowess database. Selection of time period: As per the Indian Regulations, the data to be used in analyzing the comparability of an uncontrolled transaction with an international transaction shall be the data relating to the financial year in which the international transaction has been entered into. However, data relating to a period not being more than two years prior to such financial year may also be considered if such data reveals facts which could have an influence on the determination of the transfer price in relation to the transactions being compared. The present analysis involves data analysis of companies from both databases only if they had relevant financial data for at least two out of the three financial years ending during the period April 1, 2006 and March 31, 2009. This has been done in order to eliminate, to the maximum extent possible, any variance in results caused by short-term differences in business cycles, product life cycles or business strategies of individual companies. Search Process Our comparable search strategy identified Indian independent distributors whose functions, assets and risks were broadly comparable to those of PQR India under Category A. International Research Journal of Finance and Economics – Issue 40 (2010) Search from Prowess Criteria for selection Total number of companies whose information is available on Prowess as on March 31, 2009 Number of companies having positive sales and ratio of sales trading to sales of more than 40% over the relevant time period under consideration were selected so as to capture all possible traders available in Prowess Number of companies herein sales trading as a percentage of sales was higher than 75% were short listed, in order to eliminate companies that were primarily not engaged in trading activity Selection of only those companies with a positive net worth Qualitative Analysis, to eliminate companies operating in industries other than electronics, electrical machinery and miscellaneous distributors and to eliminate controlled/controlling companies 211 No. of Companies achieving the criterion 12,994 1,050 565 496 5 Search from Capitaline Plus Criteria for selection Total number of companies whose information is available on Capitaline Plus as on March 31, 2009 Identified additional companies with positive sales over the time period under consideration were selected i. e. companies for which information was primarily not available in Prowess database Selected companies classified in the ‘Electronics’, ‘Miscellaneous Manufactured Articles’, ‘Electrical machinery other than electronics’ and ‘Non-electrical machinery’ industries Selection of only those companies with a positive net worth Qualitative An alysis, to eliminate companies not engaged in trading activities in the same/ similar industry segment and to eliminate controlled/controlling companies. No. of companies achieving the criterion 8,160 1,650 228 86 2 Finally, at the end of the above described search process from both the databases, we were left with 7 comparable companies for benchmarking Category A transactions of PQR India. 4. 8. Choice of a Profit Level Indicator (PLI) The application of RPM requires the selection of an appropriate Profit Level Indicator (PLI). The PLI measures the relationship between (i) profits and (ii) either costs incurred, revenues earned, or assets employed. A variety of PLIs can be used. Factors relevant to the selection of the appropriate profit level indicator include the reliability of the available data and the extent to which the profit level indictor takes into account costs that would be considered by independent parties. Gross Profit Margin is the ratio of Gross Profit to Sales (GP/Sales) and was selected to reliably measure the income of PQR India that it would have earned had it dealt with uncontrolled parties at arm’s length under Category A. 4. 9. Determination of Arm’s Length Results The Indian Regulations require that the Arm’s Length Price (ALP) in relation to an international transaction shall be determined by any of the prescribed methods (CUP, RPM, CPM, TNMM and PSM), being the most appropriate method. All methods other than CUP are methods that enable determination of ALP on the basis of respective margins earned by comparable uncontrolled companies. The relevant rules envisage determination of ALP by applying margins of each comparable company to the appropriate base of the enterprise. The regulations further provide that, where more than one price is determined by the most 212 International Research Journal of Finance and Economics – Issue 40 (2010) ppropriate method, the ALP shall be taken to be the arithmetical mean of such prices. An alternative practical approach to arrive at such ALP could be to compute the arithmetic mean of margins of comparable companies and apply the same to the appropria te base of PQR India to determine the ALP. Arm’s Length Results S. No. 1 2 3 4. 5. 6. 7. 8. 9. 10. 11. Name of the Company X1 India Ltd. X2 India Ltd. X3 India Ltd. X4 India Ltd. X5 India Ltd. X6 India Ltd. X7 India Ltd. Mean Median Upper Quartile Lower Quartile Data Source Prowess Prowess Prowess Prowess Prowess Capitaline Plus Capitaline Plus GP/Sales (%) 30. 00 40. 00 35. 00 28. 00 22. 00 45. 0 36. 00 33. 71 35 38. 00 29. 00 The above analysis shows that the mean GP/Sales of comparable companies under Category A is 33. 71%. Hence, prices of international transactions of PQR India under Category A, that achieve GP/Sales of 33. 71% or more would conform to the arm’s length standard prescribed under the Indian regulations. The financial results of PQR India indicate that the company has GP/Sales of 44. 20% during the year ended March 31, 2009. For Category A transactions, GP/Sales of PQR India are higher than the mean GP/Sales of comparable companies. Further, under Ca tegory B, costs recharged by PQR Group to PQR India are included. All these costs represent actual amounts paid by PQR Group to independent third parties and are recovered from PQR India, on a cost-to-cost basis. Applying the CUP method, these recharges conform to the arm’s length standard prescribed under the Indian regulations. The above analysis provides evidence that both the pricing basis itself of international transactions of PQR India during the financial year 2008-09 and the outcome of the pricing i. e. , the profitability were in accordance with the ‘Arm’s Length’ standard prescribed under the Indian Transfer Pricing Regulations. 5. Summary and Recommendations The regulations on transfer pricing in India were indeed inevitable and long overdue. The case study of PQR India clearly demonstrates the computation procedure required to be followed for scientifically determining the arm’s length price as per the provisions of transfer pricing in India. The analysis shows that the mean GP/Sales of comparable companies is 33. 71% while that of the PQR India (i. e. , the tested party) is 44. 20% during the year ended March 31, 2009 indicating that the prices of international transaction of PQR India conform to the arm’s length standard prescribed under the Indian regulations. Further, under Category B, costs recharged by PQR Group to PQR India are included. All these costs represent actual amounts paid by PQR Group to independent third parties and are recovered from PQR India, on a cost-to-cost basis. Applying the comparable uncontrolled price method, these recharges conform to the arm’s length standard prescribed under the Indian regulations. However, there are some practical problems arising out of the applications of transfer pricing regulations, which need to be addressed by the tax administrators as early as possible. These issues include absence of advance pricing agreements (APA) mechanism in India, data limitations, extremely wide definition of associated enterprises in India, stringent penalties, difficulties encountered while conducting economic analysis/benchmarking and many more. International Research Journal of Finance and Economics – Issue 40 (2010) 213 References [1] Baistrocchi, Eduardo. (2004). The Arm's Length Standard in the 21st Century: A Proposal for both Developed and Developing Countries. † Tax Notes International, Vol. 36 No. 3 (October 18), pp. 241-255. Bhagwati J. N. (1974), â€Å"On the Under Invoicing of Imports, Fiscal Polices of the Faking of Foreign Trade Declarations of the Balance of Payments†, in Bhagwati (ed. ), Illegal Transactions in International Trade, North Holland Publishing Co. Lall S. (1973), â€Å"Transfer Pricing by Multinational Manufacturing Firms†, Oxford Bulletin of Economics & Statistics, Vol. 35(3) pp. 173-95. Lall, Sanjaya. (1979). â€Å"Transfer Pricing and Developing Countries: Some Problems of Investigation,† World Development, Vol. Issue 1 (January), pp. 59-71. Li, Jinyan (2003), â€Å"International Taxation in the Age of Electronic Commerce†: A Comparative Study, Toronto: Canadian tax Foundation. Mo, Phyllis Lai Lan. (2003), â€Å"Tax Avoidance and Anti-avoidance Measures in Major Developing Economies†, Westport, Conn. : Praeger, pp. 207. Mitchell, Daniel J. (2004), â€Å"The Economics of Tax Competition: Harmonization vs. Liberalization,† in 2004 Index of Economic Freedom, Marc Miles, et al. , editors, Washington: Heritage Foundation, Cha pter 2. Murray R. Editor (1981), â€Å"Multinationals Beyond the Market: Intra-firm Trade and the Control of Transfer Pricing†, London: Harvester Press Brighton, pp. 119-32. Newlon, T. Scott. (2000), â€Å"Transfer Pricing and Income Shifting in Integrating Economies,† in Sijbren Cnossen, editor, Taxing Capital Income in the European Union: Issues and Options for Reform (Oxford: Oxford University Press), pp. 214-42. OECD (1995, as updated). Transfer Pricing Guidelines (Paris: OECD). Pagan, Jill C. and J. Scott Wilkie (1993), â€Å"Transfer Pricing Strategy in a Global Economy†, Amsterdam: IBFD Publications. Ring, Diane M. (2000). â€Å"On the Frontier of Procedural Innovation: Advance Pricing Agreements and the struggle to allocate Income for Cross Border Taxation†, Michigan Journal of International Law, Vol. 21 (winter), pp. 143-234. Schindler, Geunter and David Henderson (1985), â€Å"Inter corporate Transfer Pricing: 1985 Survey of Section 482 Audits,† Tax Notes, Vol. 29, pp. 1171-77. United Nations Conference on Trade and Development (1999). Transfer Pricing (New York). [2] [3] [4] [5] [6] [7] [8] [9] [10] [11] [12] [13] [14] 214 International Research Journal of Finance and Economics – Issue 40 (2010) Appendix I Indian Transfer Pricing Regulations Legal Position: The Finance Act 2001 introduced with effect from assessment year 2002-2003, detailed Transfer Pricing regulations vide section 92 to 92F of the Income Tax Act, 1961. The Central Board of Direct Taxes (CBDT) has come out with Transfer Pricing Rules – Rule 10A to Rule 10E. Applicability: Transfer pricing provisions are applicable based on fulfillment of two conditions: Firstly, there must be an international transaction. Secondly, such an international transaction must be between two or more associated enterprises, either or both of whom are non-residents. Pricing Method permitted: Arm's Length Price is to be determined by adopting any one of the following methods, being the most appropriate method: Comparable Uncontrolled Price method, Resale Price Method, Cost Plus Method, Profit Split Method, Transaction Net Margin Method, or any other method prescribed by the Central Board of Direct Taxes (CBDT). Documentation/Return: 13 different types of documents are required to be maintained. These include – 1) Enterprise-wise documents:-Description of the enterprise, relationship with other associated enterprises, nature of business carried out. 2) Transaction-specific documents:-Information regarding each transaction, description of the functions performed, assets employed and risks assumed by each party to the transaction, Economic & Market Analysis etc. 3) Computation related documents:-Describe in details the method considered, actual working assumptions, policies etc. , adjustment made to transfer price, any other relevant information, data, documents relied for determination of arm's Length price etc. A report from a Chartered Accountant in the prescribed form giving details of transactions is required to be submitted within a specific time limit. Penalty: Penalty for concealment of income or furnishing inaccurate particulars thereof100% to 300% of the tax sought to be evaded. Penalty for failure to keep and maintain information and documents in respect of International transaction2% of the value of each international transaction Penalty for failure to furnish report under section 92E- Rs. 1,00,000. OECD Guideline: No reference to OECD guidelines under Indian Transfer Pricing regulations No provisions regarding Advance Pricing Agreements Advance Pricing Agreement: under Indian law as of now Government web-link: www. incometaxindia. gov. in Source: OECD Transfer Pricing Country Profilehttp://www. oecd. org/dataoecd/9/4/42236399. pdf