What Is Your Academic Or Career Goal

What is your academic or career goal? In 400 words or less I plan on going to college to pursue my major and become very successful in the future. I am ambitious. I choose to build a career in finance and accounting. I have chosen this career because Math is required for business. I have chosen the business field because I enjoyed my business classes the most. When I took business and finance, I learned things that I can use when I am out on my own in the future. I am determined to do whatever it takes to accomplish my dream Job.My education is important to me; with this I will be able to become more successful in life. I would like to receive a scholarship from you. Please consider my scholarship needs. I desire a successful future. Please help me give something back to society. I believe that you can see my need. I believe that one can only succeed if they believe too. Thank you for your time and consideration. By going to college I will be able to have good education. This educati on will change me In a positive way.By continuing on In recruit of a degree in business, I will develop into a positive Influence and a contributing factor for the betterment of society. With my enthusiasm for higher education, I will be able to obtain a great lifestyle. I know that In order for me to be successful, I must work my hardest. For me, failure Is never an option. I will continue to Influence my present and future family, as well as my surrounding community. It Is my duty to exemplify positive morals, strength, and how to be a successful black man In society. This Is essential for the success of future generations.

Memo Week

We have more than fifteen years of experience In the Puerco Rican market helping successful entrepreneurs establish or expand their operations in the Island. Our expert team has made a thorough analysis based of the information you gave us and is ready to present you the knowledge needed to make an informed decision. I am sure this data will be of great value to you and your partners. Puerco Rice is ranked 40 by the World Bank Group in the list of â€Å"Ease of Doing Business† out of 1 89 in 2014. The same organization ranked the Island number 18 In the starting a business category.There are SIX procedures that need to be fulfilled in order to establish a new enterprise in Puerco Rice as a Corporation: 1 . Check online the uniqueness of the company name and register online at the PR Department of State to obtain a business certificate. 2. Apply for an employer identification number (NINE) with the US Internal Revenue Service and the PR Department of Treasury (Department De Hac ienda). 3. Apply for a municipal business license. 4. Request unemployment and disability account numbers from the PR Department of Labor and Human Resources. 5.Subscribe to a workmen's insurance policy (Fond del Secure del Estate). 6. File an application with the Treasury Department to get the Merchant certificate. These six basic steps will help you begin the process of establishing your operation in Puerco Rice lawfully. There are several other processes you must take care of to ensure that the business will run smoothly. In Puerco Rice all companies are required to provide a yearly financial statement. If the company Is incorporated outside of the Island or if It has a turnover of more than Sum must also include an audited balance sheet.Also, companies must present CPA certified accounting report and a financial statement. Like the United States, companies unction as Spa's that provide public attestation services must be registered with the Public Accounting Oversight Board. Ent ities registered in Puerco Rice are required to prepare and file several statutory reports with different governmental agencies. There are four basic returns that apply to almost every entity: 1 . Income tax return – Entities doing business in Puerco Rice are subject to income taxes that range from 20% to 30%.A return must be filed with the Secretary of Treasury by corporations on or before the 15th day of the month following the end of the taxable year. A foreign entity is subject to Puerco Rice income taxes on its Puerco Rice sourced income and on its Income effectively connected with the Puerco Rice operations. They are allowed to deduct expenses related to the Puerco RICE operations, such as depreciation, also allowed. 2. Estimated income tax payments – Payment of the tax must be done in four installments on or before the 1 5th day of the fourth, sixth, ninth, and twelfth month of the taxable year. . Personal property tax return – All personal property is su bject to a tax that ranges from 5. 80% to 8. 83% depending of the municipality in which is located. This return and payment is due on or before May 15 with the Municipal Revenue Collection Center (CRIME). 4. Volume of business declaration – All businesses are required to pay a license tax based on gross revenues generated. The tax rate varies depending on the municipality but ranges from . 002 to . 005 in the case of non-financial businesses.Also, all corporations registered with the Department of State of Puerco Rice must file an annual corporation on or before April 15 of every year. Puerco Rice has a developed banking industry with 19 commercial banks, most of them local corporations. The FIDE a federal agency that oversees Nanking operations regulates all local commercial banks. Locally the COIF (Commissioner of Financial Institutions of Puerco Rice) regulate, supervise and oversee the financial institutions operating in Puerco Rice.This gives your operation the assurance that all your banking transactions will be made safely in the Island. Credit transactions are held by banks and most of them offer opportunities to entrepreneurs that are establishing business in Puerco Rice. In MEG'S specific area of business, which is mental counseling, Puerco Rice has local laws that apply to foreign counselors who want to establish offices. Being your company originally from Massachusetts, you must present evidence that you passed the NBC national exam.Also you must present evidence that your curriculum complies with certain specific competences in counseling. After all your accreditations have been evaluated by the Professional Counselors Review Board of PR Mount Regenerator De Consenters Professionals De PR) they will issue a provisional license that will allow you to make business as a professional counselor. After that license is provided, you will have three years to comply with 500 mentoring hours given by a board certified mentor hat will award your perm anent license.The license must be renewed every three years and comply with 45 hours of continuing education. We are confident that the information provided in this communication will be useful in the decision of you and your partners. It is very important that MEG Inc. Complies with all local laws and avoids problems that can slow the expansion process. LIMP recommends that MEG Inc. Continue with the expansion plans in Puerco Rice as soon as possible. We look forward to meet with your executive team and continue forward with the plans. It will be a pleasure doing business together.

Humans Live in a World Where Everything Tries to Make You Something Else Essay

Identity is now so hard to define. No longer as simple as whom am I? Identity is it solid or fixed? Neither is it constantly changing from birth till death. In addition to the problems faced with growing a developing an individual also faces problems from ideas surrounding personal problems. These can be examples from the environmental influence, such as arriving into a new school or even a new culture. These experiences can be both positive and negative though, negative as they may leave an individual disillusioned with their direction and place in life, yet positive in the way that an individual may feel reinvigorated and their perception of personal boundaries removed. Growing up in Australia is a short collection of stories from various artists that entails their stories of being different to others and the challenges that they faced in order to fit in when their identities are so different. Sticks and Stones and Such Like by Sunil Badima is a story about How being different, can isolate an individual and make it difficult for them to belong. The main difference in this story is the name Sunil, it singled him out and showed his different nature compared to everyone else. The way that people couldn’t pronounce it only served to exacerbate his push for a more ‘western’ name, Neil. This changing of an identity, from the Indian Sunil to the Aussie Neil, represents how people are willing to change and conform in order to fit in and be accepted by others, even going so far as to forego cultural preoccupations. How to be Japanese by Leanne Hall is a story that Discusses the stereotypes that exist, the racial prejudices that those from a culture deemed the minority are subject to. An individual cannot control how they look yet they’re judged about this. The cultural differences usually hinder an individual, whereby once cultural values sporting exploits as that of success another views success educationally as high marks, yet it is the minority group which is subjected to being stereotyped. This stereotyping is an action that removes an individual’s identity, placing an individual into a wider group whereby they lose their identity, given a set of predetermined characteristics, which is extremely common amongst the racial groups, e. g. the Japanese love hello Kitty. Reveals how a loss of identity can occur as an individual is adjudged to be something else before qifference, alienating them, difficult to conform. A personal identity is impossible without belonging to a family, society and culture. Without Belonging to a group somewhere an individual cannot hope to find their identity, the two are inextricably linked. Without a place in the world, an individual is lost and cannot hope to find their place. This is shown progressively throughout the film of ‘Skin’. Because Sandra is coloured and her parents and brother are white, she is constantly confused about her identity and who exactly she is. rBelonging is an innate predisposition that majority of the populous seek the feeling of acceptance and a place in the groups ranks offers. Once Sandra relises she can’t find this within her family and the society she grew up in she looks to the Black people of South Africa to find a sense of belonging. Belonging to a group offers a sense of security and acceptance that people seek. It is through this environment that an individual will learn and their identity flourishes under the experiences of the group and that of their own, belonging to a group reaffirms our own identity. Whilst belonging to a group may culminate in the formation of an identity, this may not be the true potential of the individual. This influence may upon an individual’s identity may be detrimental, their identity a mere extension of the group’s prerogative. May also lead to an individual being stereotyped and/or alienating their past. Therefore those that cannot belong or alienate themselves from the rest of society struggle to find their place in the world, they are constantly drifting, the question of who am I, left unanswered. This is emphasised throughout the film Skin as Sandra is constantly changing her state as a white South African to a colored South African, so that she is able to find a sense of identity and belonging. People are put into groups, like family and school, and this is a struggle when it conflicts with identity. Whilst belonging to a group, the choice to conform is one that most people must make, we are all born into a group of some degree. Yet it is this place within a group, the arrangement of parameters that can lead to conflict surrounding an individual’s identity. When we are born, we are born into a family environment, born into a group already. Yet through this group, as individual’s we learn and model ourselves off the actions of those in the group, the decisions and perceptions of its members are reaffirmed onto our own. Yet this predetermined group can cause problems for our identity as individuals. This family whilst providing a base from which an identity can develop, also masks an individual’s identity, the individual may have of been raised in the interests of the group, unfulfilling their true potential. Moreover this placement of an individual occurs through other avenues of life as well. At school an individual may be labelled, stereotyped in a particular way based upon something as simple as they way in which they dress. This stereotyping and prejudice can breed only conflict within an individual as they struggle to determine who they truly are, are they the person they are perceived as? Or are they more? Furthermore in order to fit into a group, an individual’s conformity may be misaligned with the values and perceptions of this group, only giving birth to further conflict surrounding an individual’s identity. They struggle to find who the truly are, their true identity against the restraints that conformity offers them. There is conflict between identity and belonging. Where conflict is resolved it is good for the individual’s identity. The need to belong is an innate predisposition for most humans. As we are social creatures we seek a place in the world, a place where we can be accepted, a place of security. Yet in our willingness to conform, conflict can arise between an individual’s identity and that of the group. This discrepancy something that breeds only discontent as an individual discovers that the interest of the group may be misaligned to those of their own. Furthermore in a group the needs of the group are put before those of the individual, thereby stifling the true identity. Yet this creates further conflict as some of the decisions of the group, the choices that it makes may not be reflective of those of the individual. As the individual takes second wrung to the needs of the group, the individual may become discontent about where they are, questioning their own identity.

Hydroboration-Oxidation of (1R)-(+)-aplha-Pinene Lab Report

Hydroboration-Oxidation of (1R)-(+)-aplha-Pinene - Lab Report Example The final step involved subliming the organic layer with an attempt to purify the products through use of a cold finger and a vacuum. The final product was then observed and measurements taken. The experiment involved conversation of alkenes into alcohol through the process of anti-markovnikov. The reaction performed exhibited stereo-selectivity and region-selectivity. The solutions used in the experiment were chemically air-sensitive, this made addition of the compounds used a crucial step. The experiment facilitated the learning of how to use IR-spectroscopy in process of confirming the conversion of an alkene group to alcohol group. The corpus of hyroboration of an alkene entails the addition of borane through a double bond. This is an oxidation process that leads to formation of an oragnoborane intermediate. The intermediate, through anti-Markovnikov hydration process, gives an alcoholic product. During the process of the reaction, the boron adds towards the fewer substitutes, which is carbon, owing to the fact that it has a higher level of electromagnetivity. The reaction involving hydrogen peroxide and sodium hydroxide leads to the production of hydro-peroxide anions , removing the boron atom, thus forming boron-hydroperoxide. The alkyl group reacts with the oxygen atom and simultaneously the hydroxide forms another hydroperoxide anion. This process occurs several times until a C-O bond s formed by converting all the C-B bonds. A hydrolysis of the C-O bonds leads to the formation of alcohol. 1) The melting point of my product was at 55.8 degree Celsius. This is lower than the melting point of water, which is usually at 100 degree Celsius at normal temperature. This is higher than the melting point of isopinocampheol, which is at 51. 53 degree Celsius: This is similar to the melting point of neoisopinocampheol. It is also higher than the melting point of cis-2-pinanol and that of trans-2-pinanol, which are at 43 and

To what extent has the credit crunch contributed towards a downturn in Essay

To what extent has the credit crunch contributed towards a downturn in UK house prices - Essay Example ers to ask for hefty deposits, with seven of the ten leading lenders not lending to borrowers who have less than 10 per cent deposit (Gilmore & Blakely 2008). This has led to increased stock of unsold property in the market, which in turn has led to the decline in house prices. According to the figures from Nationwide, the second-largest mortgage lender, the value of an average home fell by 1.8 per cent in April. This is 1.1 percent lower from April last year, amounting to a loss equivalent to  £5 per day (Gilmore & Blakely 2008). Shaftesbury, the British property company that has shops and restaurants in and around London’s Carnaby Street, announced a net loss of  £91.2m for the six months preceding March 31 as against a net earnings of  £212m for the corresponding period a year ago. This is the first announcement of loss by the group since 1992. This year, the company announced a fall in its net asset value by 11 percent (O’Grady 2008). The outlook for the coming quarter remains unexciting with more surveyors expecting a decline in rent. Graham Beale, chief executive of Nationwide Building Society, has predicted that this fall in house prices would continue, with further decline in prices into 2009-10. In the six months to the end of September, Nationwide had advanced mortgages worth  £1bn, considering repayments and redemptions, as against  £3.6bn in the corresponding period last year (Osborne 2008). The society reports an increase in arrears and repossession signalling that the adverse effects of the crisis are beginning to set in with the borrowers facing difficulties in making mortgage repayments. Repossessions doubled year on year, with 300 homes repossessed in the six months to the end of April as against 143 in the corresponding period last year (Osborne 2008). The Market Oracle predicts a 15% fall in the UK house prices over two years to August 2009 (Walayat 2008). It is expected that the UK would follow the footsteps of the US, where the housing

Market Entry into China (According to case study finish a Report) Essay

Market Entry into China (According to case study finish a Report) - Essay Example China becomes a hot favourite for investment in the sectors of cooperative enterprises, joint ventures. â€Å"According to Zhang (2005), the impact of the overseas Chinese on China’s FDI inflows can be seen at least in two ways. First, the overseas Chinese invest in China based on language and historical bonds; accordingly they possess advantages in operations in China. Second, the overseas Chinese act as a bridge through which foreign investors understand the Chinese culture.† (Devinney et al 2010). The country, however, did not allow solely foreign-owned ventures earlier, and they had limitation of technological support. This situation has now changed and through export from other countries they now have all the infrastructural facilities. China has now removed many limits, which were also different from their WTO promises and encouraged foreign-owned ventures to guide in higher technology and add to their export quantity. Thus, only foreign-owned enterprise under joint venture model is the most accepted structure of FDI in China. There are a mixture of FDI available in China and the most common among them have been the Equity Joint Venture, Co-operative Joint Venture, and, to rising quantity, completely Foreign Owned Enterprise. However, they have a viable system of legislation and ground rules for creating such ventures and suitable government approvals and business licenses are mandatory. Hong Kong and East Asia are the main sources of FDI in China. Presently Taiwan is also a major source of China’s FDI with increasing amount of investment. Taiwan positions as the second place of FDI in China. â€Å"During the past two years, the government has been working to reform the foreign investment approval system. The approval procedure for five categories of foreign investment has now been vastly simplified, as the central government has allocated significant approval power to its local counterparts.   For foreign investment projects with

Literature Research Paper Example | Topics and Well Written Essays - 2000 words

Literature - Research Paper Example These poems were recited in the fields as the slaves worked while others were made into strong songs that not only united but also gave the slaves a sense of unity in their black heritage. The late 19th century and for most parts of the 20th century, poems from the black community and other human rights activists were used to bring down the racial divide between the whites and the black communities. Through poetry, a sense of self-discovery was ignited in African Americans and this was able to see them survive slavery and racial segregation. The theme of Racism is one of the most important themes in the history of the modern world. These paper will explore the relevancy of how racism as a theme has been handled in poetry successfully to instill self-discovery attitudes. Racism as a theme has featured in many texts by black poets. However, it is important to note that racism not only occurs when amongst the African American group in the United States. A number of poets from different races and on a global level have handled theme of racism in their texts. Racism can be defined as treating people indifferently based on their race or color of their skin. Denying an individual something or treating someone indifferently due to the color of his skin or origin, is against the basic human rights. In the US, the history of Racism goes back before the founding of the nation during the days of slavery. Africans were taken from their homes in Africa and turned into slaves to work in agricultural plantations while at the same timework as slaves in white homesteads. Working as slaves, African Americans were beaten, killed, tortured and treated like second-rate citizens. The emancipation proclamation in 1864 ended the civil war and abolished slavery while giving African American slaves the right to their freedom (Hathaway, Jarab &Melnick 37-44). However, the freedom that African Americans gained had its own limitations and most of

Review Of ARM, Intel and the microprocessor industry in 2014 Essay

Review Of ARM, Intel and the microprocessor industry in 2014 - Essay Example tegies and sustainability operations with every influential factor of its external business environment, it lacks competitive advantage in attracting business customers from almost every dimension of the industry due to the exclusion of smaller corporate partners from the technology industry. Taking the advantage of this lacuna possessed by Intel, its rivals like AMD can be witnessed to grow powerful, obstructing the monopolistic power gained by Intel over the past decades. Intel (officially acknowledged as Intel Corporation), a globally renowned American semiconductor-chip manufacturing multinational, has witnessed significant rise in its demand around the various electronics companies, who are noted as its major strategic partners in the industry cluster (Haberberg & Rieple, 2008). However, with every opportunity, there come certain challenges, which are also apparent in the case of Intel, as on one hand, the company enjoys substantial lucrative growth opportunities and on the other, it is obstructed by rising competitive forces inhibiting its dominion on the industry cluster (Haberberg, 2014). It is in this context that scepticism develops surrounding the chances of an end to Intel’s long sustaining dominance on the market. Hence, examining Intel’s business environment and its current strategic positioning becomes crucial. Correspondingly, this report will aim at presenting a brief but insightful assessment of the business environment and strategies applied by Intel currently along with a critical strategic appraisal to conclude on the actual industry stance of the company and offer noteworthy strategic recommendations correspondingly. Buyer Power: As orders are accepted only in bulks by the companies in this industry, the bargaining power of buyers increases, facilitated with the characteristics of business-to-business dealings (Klepper, 2010). Again, availability of heterogeneous products also tends to limit buyers’ power in this industry, offering

Berman v. dept of interior - ethics Essay Example | Topics and Well Written Essays - 750 words

Berman v. dept of interior - ethics - Essay Example POGO filed a suit against the oil companies based on this fact, which resulted into the oil companies making a settlement of $440 million to the United States. POGO thereof honored its agreement with Berman and Berman received a check of $383,600, which on the face side of the the check indicated that it is a public service award to Berman for working for the government. It is on this basis the United States government filed a suit against Berman stating that Berman had violated section 209(a) by using his office for private gain since he had accepted the amount from POGO, which is a private entity. This led to his removal from office. Berman appealed the judgment passed, but to no gain. This is because the jury based his ruling on the fact that Berman did not consult any ethics official in the agency for advice before entering into the agreement. His agreement with POGO clearly showed that he intended to use his office for private gain. This showed how reckless Berman was in performing his duties. This case seeks to show how important it is for employees to observe the highest levels of ethical conduct. As evident in this case, despite Bermans 26 years of service in the government and having no record of crime earlier, it was not sufficient to prevent him from losing his job. Therefore, it is important that employees observe appropriate ethical behaviors while at work. This case seeks to show how important it is for the state also to be efficient enough in its duties. It shows that the state was not doing enough to curb fraud in the United States. Such fraud should be exposed at an early stage to avoid wrongful decision-making by the state. POGO argued that oil companies had committed fraud since they had undervalued the oil they got from the federal lands; hence, formulating undervalued reports and making undervalued payments to the state in terms of royalties. POGO considered this act as being totally unethical to have been

In this report I will start by exploring Essay Example for Free

In this report I will start by exploring Essay In this report I will start by exploring the history of the Computerised Tomography (CT) scanner and the technological advances which have made this type of medical imaging one of the most successful in its field. In addition, I will give a detailed explanation of the physics used to generate and manipulate a three-dimensional image. These images are used by physicians to diagnose cancers and vascular diseases or identify other injuries within the skeletal system, which can cause millions of deaths each year. This area of research has been chosen because I plan to enter the world of medicine in the next academic year. Medicine is constantly changing and developing. Cost containment and limitations reimbursed for high-tech studies such as CT and Magnetic Resonance imagining (MRI) are part of the future for the health care system. For CT to grow, or at least survive, it must provide more information than other imaging modalities in a cost-effective, time-efficient manner and at this present time it is able to achieve its aim. History: Computed Tomography (CT) imaging is also known as CAT scanning (Computed Axial Tomography). Tomography is from the Greek words tomos meaning slice and graphia meaning describing. The first CT scanner was invented in Britain by the EMI Medical Laboratories in 1973 and was designed by the engineer Godfrey N Hounsfield. Hounsfield was later awarded the Nobel Peace Prize for his contributions to medicine and science. Figure 1. 0 (below left) show the first ever CT scanner produced, with its designer Hounsfield: Foster E. (1993) and Imaginis. com state that: the first clinical CT scanners were installed between 1974 and 1976. The original systems were dedicated to head imaging only, but whole body systems with larger patient openings became available in 1976. CT became widely available by about 1980. According to Imaginis. com, at this present time there are approximately 6,000 CT scanners in the United States and about 30,000 worldwide. However, it should be noted that many third-world counties do not have the financial capability to purchase CT scanners and as a result do not posses them. The first consignment of CT scanners developed by the EMI took several hours to acquire the data for a single scan. In addition, it would take days to reconstruct a single image from this raw data. Bell J.(2006), suggest that modern CT scanners can collect up to 4 slices of data in about 350ms and reconstruct a 512 x 512 matrix from millions of data in less than a second. Since its development 36 years ago CT has made advances in speed, patient comfort and resolution . A bigger volume can be scanned in less time and artefacts can be reduced as faster scans can eliminate faults caused from patient motion. Another advance took place in 1987. Bushong C. S (2004) suggests that, in the original CT scanners the x-ray power was transferred to the x-ray tube by high voltage cable; however modern CT scanners use the principle of slip ring. This is explained in more detail under advances. Figure 1. 1 (below right) shows what a modern CT scanner looks like. CT examinations are now quicker as well as being more patient-friendly. Much research has been undertaken in this field, which as a result has led to the development of high-resolution imaging for diagnostic purposes. In addition, the research has also reduced the risk of radiation by being able to provide good images at the lowest possible x-ray dose. Principles and Components of CT: CT scanners are based on the x-ray principle; x-rays are high-energy electromagnetic waves which are able to pass through the body. Roberts P. D (1990) states, that as they are absorbed or attenuated at different levels, they are able to create a matrix of differing strength. In x-ray machines this matrix is registered on film, whereas in the case of CT the film is replaced by detectors which measure the strength of x-ray. To understand how a CT scanner works in more detail, I shall start by looking at the equipment used. Firstly, we must analyse the basic components which make a CT scanner work. These are the gantry, operating console and a computer. Figure 1. 2 shows the order in which the information passes. Figure 1.2 shows only basic components; other components will be explained later in the course of this report. Arguably, the most important part of a CT scanner is the gantry. Gantry: According to Foster E (1993) and Impactscan. org, the gantry consists of an x-ray source. Opposite the x-ray source, on the other side of the gantry, is an x-ray detector. During a scan a patient will lie on a table which slides into the centre of the gantry until the part of the body to be scanned is between the x-ray source and detector. The x-ray machine and x-ray detector both rotate around the patients body, remaining opposite each other. As they rotate around, the x-ray machine emits thin beams of x-rays through the patients body and into the x-ray detector. Figure 1. 3 shows the inside of a gantry. The detectors detect the strength of the x-ray beam that has passed through the body. The denser the tissues, the less x-rays pass through. The x-ray detectors feed this information into a computer as shown is Figure 1. 3. Different types of tissue with different densities show up in a picture on the computer monitor as different colours or shades of grey. Therefore, an image is created by the computer of a slice (cross- section) of a thin section of a body. Before advancing any further we must understand the physics behind this process. X-ray tube: The X-ray tube inside the gantry (figure 1. 4) produces the X-ray beams by converting electrical energy into an electromagnetic wave. Graham T. D (1996) and Bbc. co. uk/dna/h2g2 suggest that, this is achieved by accelerating electrons from an electrically negative cathode towards a positive anode. As the electrons hit the target they are decelerated quickly, causing them to lose energy which is converted into heat energy and X-rays. The anode and cathode form a circuit which is completed by the flow of electrons through the vacuum of the tube. The basic layout of an X-ray tube is shown below (figure 1. 4). Figure 1. 4 shows that a high voltage is applied between the anode and the cathode. This very high potential is supplied by a high-voltage generator. The high voltage is the provider of the electrical energy needed for conversion and thus production of X-ray beams. A generator is a device that converts mechanical energy into electrical energy. The process is based on the relationship between magnetism and electricity. In 1831, Faraday discovered that when a magnet is moved inside a coil of wire, electrical current flows in the wire. Three-phase Generator: Three-phase generators are typical of CT scanners. Ogborn J. (2001) and koehler. me. uk, state that this process can be thought of as three phase AC generators combined into one. The poles of the permanent rotating armature magnet swing past each of the non-permanent stator magnets. This induces an oscillating voltage across each of the three coils. Figure 1. 5 shows a three phase generator. As we can see from figure 1. 5, each of the three coils has a wire leading from it. These three wires join together to form the purple wire that leads to the purple terminal see from figure 1. 5 As the three separate coils are arranged 120i apart, the oscillations of each of these are 120i out phase. This means the purple (or neutral) wire can be quite thin since the different phases add up to approximately zero. The potential difference generated needs to be high; high potential difference has a number of advantages in CT scanners. High potential difference reduces bone attenuation (greater penetration) allowing wider range of image (larger grey scale as bone is not merely white as on normal x-ray- (this will be explained later). In addition, the higher the radiation intensity at the detectors in the gantry, the better the information acquired. Gantry: The Collimator: In this section we shall look at the gantry (figure 1. 3) in more detail. Figure 1. 6 shows a diagrammatic representation of the inside of a gantry. According to Foster E (1993), inside the gantry is a beam restrictor called, collimator. Beam restrictors are lead obstacles placed near to the anode of the X-ray tube (figure 1. 4) and are used to control the width of the X-ray beam allowed to pass through the patient. Beam restrictors are needed as they keep patient exposure to a minimum and also reduce scattered rays. This is very important as X-rays are produced by a centre spot on the anode; they are not all produced at the same point. In addition, restrictors also maintain beam width travelling through the patient, which as a result affects the image quality (stronger beam means better image). The most effective form of a beam restrictor is a collimator. This is situated in front of the X-ray tube and consists of two sets of four sliding lead shutters which move independently to restrict the beam. The Filters: By looking at figure 1. 6 we can see another apparatus positioned between the collimator and the X-ray tube. This is the filter and its job is to remove the long wavelength X-rays produced from the X-ray tube. Impactscan. org suggests that, the X-ray tube produces radiation which consists of long and short wavelengths. However, the filter removes long wavelength radiation as this does not play a role in CT image formation, but increases patient dose. We know that long wavelength radiation is less energetic, and as a result passes through the body and cannot be detected. Furthermore, a person who is very large may not fit into the opening of a conventional CT scanner or may be over the weight limit for the moving table. This could possibly be the next technological advancement in CT scanners. Advantages: The main advantage of CTs is that a short scan time of 600 milliseconds to a few seconds can be used for all anatomic part of the body. This is a big advantage especially for people who are claustrophobic. In addition, it is painless, non-invasive and accurate. As CT scans are fast and simple, in emergency cases they can reveal internal injuries and bleeding quickly enough to help save lives. Also, in this period of economic recession the CT has shown to be cost-effective imaging tool for a wide range of clinical problems. Comparing CT to its competitors the MRI scan, CT is less sensitive to patient movement and can be performed even if the patient has an implanted medical device, unlike MRI. At the present time the CT scanner is superior to the MRI scanner. MRIs are bigger machines, with much more sensitive electronics in addition to requiring bigger support structures to operate them. To sum that all up- MRI machines cost more and this could be the underlying reason that CT are used more than MRI scans. Finally, a diagnosis determined by CT scanning may eliminate the need for exploratory surgery. Risks: The main risk of CT is the chance of cancer from exposure to radiation. The radiation ionises the body cells which mutate when they replicate and form a tumour. However, the benefits of an accurate diagnosis outweigh the risks. In our recent study of ionisation radiation we have learned about the unit of Sievert. Radiologyinfo. org states that a radiation dose from this procedure ranges from 2 to 5 mSV, which is approximately the same as the background radiation received in 4 years. The main risk of CT scanner is cancer; however this is only if they are used excessively. Research for the New Scientist suggests that the risk is very small and the benefits greatly weight it. Summary: In this report I started by looking at the history behind the CT scan and how this medical imaging has taken the science world by storm. I then explained the basic principles behind the scanner. As understanding of these principles grew, we were then led into the physics and a more in depth explanation. The different components of the CT were explained in detail such as the three-phase generator and how an x-ray tube works. This links in with our recent study of physics. During the report we were also able to understand how slip ring and thus helical scanning has proven to be a major advance is this field. Once again, the physics behind this was explained in some detail. The report concluded by looking at the various applications, advantages and risks. The medical imaging world is constantly changing and improving like any field of medicine. Companies are always trying to produce imaging machines which are faster, more accurate, more economical and present less risk to the patient. Therefore, the life span of the CT scanner could be limited with its competitors waiting to emerge in the background. The information in this report is very factual and accurate. I used a variety of sources to obtain the information. Most of the information in this coursework is attained from universities and radiology books. In addition, well-known articles were used from the monthly radiology magazine, Synergy as well as information from the New Scientist and Nature. Synergy is the biggest radiography magazine in the UK, which makes me believe that the information obtained it accurate. In addition, New Scientist and Nature are well established titles which more often than not provide accurate information. The websites I used are all recommended by The University of Hertfordshire to its undergraduates in radiography. This means they are also reliable sources of information. In addition, I also used a number of well recognised radiology books. By using different sources of information, I was able to eliminate any bias or inaccurate information provided in some sources. To sum up, I believe the information provided is accurate and reliable. Bibliography: Book References Allday J, Adams S (2000) Advanced Physics. Oxford University Press Ball J, More D. A (2006) Essential Physics for Radiographers. Blackwell Publishing Bushong C. S (2004) Radiologic Science for Technologist. Mosby Inc Duncan T, (1987) Physics; A Textbook for Advanced Level Students. John Murray Elliott A, McCormick A (2004) Health Physics. Cambridge University Press Foster E (1993) Equipment for Diagnostic Radiographer. MTP Press Limited Graham T. D (1996) Principles of Radiological Physics. Churchill Livingstone. Ogborn et al (2000) Advancing Physics A2. Institute of Physics Roberts P. D, Smith L. N (1990) Radiographic Imaging. Churchill Livingstone Thompson C, Wakeling J (2003) AS Level Physics. Coordinate Group Publication. On Line References Figure 1. 0 obtained from, www. catscanman. net Figure 1. 1 obtained from, www. mh. org. au Figure 1. 3 and Figure 1. 4 obtained from, www. impactscan. org/slides Figure 1. 5 obtained from, www. koehler. me. uk Figure 1. 6 and Figure 1. 7 obtained from www. impactscan. org/slides Figure 1. 8 obtained from, www. itnonline. net. Figure 1. 9 and Figure 2. 0 obtained from www. sprawls. org/resources Figure 2. 1 obtained from, www. csmc. edu Figure 2. 2 and Figure 2. 3 obtained from, www. sprawls. org/resources Figure 2. 4, Figure 2. 5 and Figure 2. 6 obtained from www. impactscan. org/slides www. radiologyinfo. org (25 February 2009) www. imaginis. com/ct-scan/ (12 March 2009) www. bbc. co. uk/dna/h2g2 (15 February 2009) www. impactscan. org/slides (12 March 2009) www. sprawls. org/resources (14 March 2009) Other References Synergy Magazine New Scientist Magazine Nature Magazine.

Conflicts Are Inevitable In Human Life Politics Essay

Conflicts Are Inevitable In Human Life Politics Essay Conflicts are inevitable in human life and existence and are a necessary part of life. Conflicts are necessary for change in human society since they help to build relationships in groups, establish a groups identity, build internal cohesion in groups and can lead to balance of power in society as well as create new rules and laws (Coser, 1956). However, when conflicts are violent, and depending on the nature and type of intervention schemes used, they remain unresolved and can become protracted disrupting policy-making and development since attention is diverted from issues that will otherwise improve the lives of people to the conflict. Consequently, it is important to resolve violent conflicts to prevent these conflicts from diverting attention from issues of development. Historically, the first and second world wars resulted in massive destruction of property and human life and a decrease in levels of socio-economic development in poor nations (Blattman Miguel, 2008). During the Second World War, for instance, about 60 million people died, a new wave of arms race arose and nations like Germany had many properties destroyed (Blattman Miguel, 2008). Then came the Cold War with its manifestations of proxy and quasi conflicts in developing countries of Europe, Africa, Asia and America. Violent conflicts poses serious threats to human security, peace, life, stability, social and economic activities; weakens institutions; breaks social cohesion; and causes humanitarian tragedies such as internal displacement, refugeeism and rape (Zeleza, 2008). Indeed, violent conflict is one main impediment to development because it can seriously hinder development efforts spilling over borders, reducing economic growth and prosperity (Ali, 2006). The examples of Haiti, Bosnia, Burundi, Sudan and Somalia are worth noting as development in these states has been seriously curtailed because violent conflicts have endangered peoples lives and continue to worsen the poverty situation in these countries. During the conflict in the Democratic Republic of Congo (DRC), the country lost 2 percent of Gross Domestic Product (GDP) as well as losses in other economic indicators (Oelbaum, 2007). In the West African sub-region, countries like Liberia, Sierra Leone, Nigeria, La Cote dIvoire and Guin ea have had violent conflicts with their devastating consequences on stability, political and social development of these states (Adetula, 2006). More than 250,000 lives were lost in Liberia and millions worth of infrastructure destroyed (Adetula, 2006). During violent conflicts, farmers cannot go to their farms to work for fear of losing their lives and farms are set ablaze leading to the destruction of farm produce. Traders and businessmen cannot engage in commercial activities leaving markets deserted. Properties of individuals and households are lost through arson and looting. Local revenue mobilizations are seriously curtailed due to the breakdown of commercial activities and security. Moreover, schools are closed down affecting the work of teachers and students since they cannot attend school which negatively affects academic performance. Businesses and most of the workforce also relocate to other places where there is peace (absence of violence). Consequently, many development efforts are negatively affected, because peace which is needed to ensure development is absent. However, where peace prevails and there is no violent conflict, security is guaranteed and the environment becomes conducive for engaging in economic and agricultural activities and, peoples livelihoods can be ensured (Francis, 2006). Many people can move about freely without restrictions since their security is guaranteed. Also, local investments and businesses are attracted to peaceful areas than places where there are violence and, generally, people are able to participate in the development process. Thus peace remains a pre-requisite for development since development can best be pursued in a violent free environment. The end of the Cold War saw a spate of new and different conflicts in many parts of the world with specific causes with Africa getting her share of these conflicts. These were intra- state conflicts which included predominantly, ethnic conflicts between rival ethnic groups, conflicts over succession and power struggles within the state and conflicts over the control of state resources (Idowu, 2005). From 1946-2010, the world has had 243 conflicts, out of which 36 have been active since 2009 (Uppsala Conflict Data Program (UCDP), 2010). Most of these conflicts in several parts of Africa have often been driven by ethnic contest for power, land, resources and the struggle for identity and, in recent times, political infiltrations (Osaghae, 2005). These ethnic conflicts, such as the Sudanese, Burundian and Democratic Republic of Congos conflicts, have created deep-seated hatred and destructions with their attendant manifestations of genocide, mistrust, inequality in the distribution of p ower and resources among ethnic groups in these states. Many of these intra-state conflicts became protracted and thus affected development with severe consequences not only for various nations but individuals and families. Ghana has often been described at both local and international levels as an oasis of peace and stability in a continent besieged by conflicts. The peaceful organization of the 2008 general elections has made Ghana a beacon of hope for democracy, good governance, stability and peace in Africa. The American Fund for Peace in 2009 described Ghana as the most peaceful and stable country in Africa (Myjoyonline, July 15, 2009). Unlike her neighbours, Ghana remains relatively peaceful and has not experienced any violent conflict of a national scale. However, Ghanas image as a beacon of peace in Africa is marred by some internecine ethnic, land and chieftaincy conflicts which sometimes result into violent ones with negative consequences for human lives and local level development (Gyimah, Kane Oduro, 2009). Most conflicts in Ghana are localized inter-ethnic and intra-ethnic disputes that mainly result from disputes over chieftaincy, land, identity and resources and, in more recent years, political and economic connections (Kendie Akudugu, 2010; Tsikata Seini, 2004). Although some of these ethnic conflicts have always remained localized, they have often drawn national and international attention since their consequences have a toll on national resources and development (Agyeman, 2008). Resources such as financial allocations or revenue mobilizations which otherwise could be used for development are channeled into maintaining peace and security in these areas. Also, localized activities such as farming, industry, commerce, busin ess investments and livelihoods are disrupted. The Konkomba and Nanumba/Dagomba conflict in 1994/95, for instance, resulted in the loss of 2000 lives and 18,900 animals, over 500,000 tubers of yam destroyed, 60,000 acres of crops set on fire, 144 farming villages burnt, 78,000 people displaced and millions of property belonging to the state and indigenes destroyed (Mahama, 2003). It is worth noting that ethnic relations among many of the diverse ethnic groups in Ghana have remained cordial as compared to others in the continent such as Nigeria, Rwanda and La Cote dIvoire (Gyimah, Kane Oduro, 2009). This is because ethnic relations among the ethnic groups in Ghana have not degenerated into conflict of a national scale as it is the case with Nigeria, Rwanda and Cote dIvoire. There have, however, been very devastating and protracted ethnic strifes among some ethnic groups in Ghana. Notable among these are the intra-ethnic conflicts among the Dagombas, the Ewes of Peki-Tsito and the inter-ethnic conflicts between the Kusasis and Mamprusis, Konkomba and Nanumba/Dagomba, Nkonya (Guan) and Alavanyo (Ewe) people, the Akropong-Akwapim and Abiriw people and Gonja and Nawuri people (Agyeman, 2008). Many of these localized conflicts in Ghana have assumed a protracted nature with occasional flaring up of violence which has negative impact on local and general development in these areas (Akwetey, 1996). The Dagbon chieftaincy, Bunkpurugu-Yunyo, the Buipe chieftaincy and Akropong-Akwapem and Abiriw land conflicts are yet to be resolved, and occasional violence in these areas pose grave danger to localized development efforts and many poor and marginalized people become the principal victims of these violence. One such conflict also is the Bawku conflict. The conflict is a deep-seated and longstanding ethno-political conflict between the Kusasis and Mamprusis in the Bawku Traditional Area of Ghana. The Bawku Traditional Area is one of the largest areas in the Upper East Region of Ghana located in the north-eastern part of the region and shares borders with Togo and Burkina Faso (GhanaDistricts.com, 2009, June 12). The economic base of the area is mainly agriculture, although trade and commerce are also conducted. Ethnically, the Bawku Traditional Area is occupied by Kusasis, Mamprusis, Busangas, Hausas, Mossis, Bimobas, Frafras and other minor groups with the Kusasis being the majority in terms of population (Bawku Municipal Assembly, 2006). The Bawku conflict is identity-based, and revolves around the claim for traditional political power (chieftaincy) between the Kusasis and Mamprusis. The contest between the Kusasis and Mamprusis over the Bawku chieftaincy has its roots in colonial times. Since the 1930s, the conflict has taken different twists and has remained intense and unresolved, and therefore protracted. There appears to be apparent political interference in the conflict and this has intensified violence in Bawku, stalling development efforts in the area (Lund, 2003). The primary actors in the conflict the Kusasis and Mamprusis have taken entrenched positions making resolution efforts difficult and almost impossible. Since the inception of the Bawku conflict, frantic efforts have been made at resolving it. The colonial government established the Opoku-Afari Committee in 1957 to help resolve the conflict when disputing claims for the chieftaincy started. The enactment of National Liberation Council (NLC) Decree 112 and Provisional National Defence Council Law (PNDCL) 75, which although were not directly intended for the Bawku conflict only, was also used in a bid to help end the conflict, but these have failed. Governments have also used mediation to help end the conflict. In 2008, the then President of Ghana, John A. Kufuor, invited both the Kusasis and Mamprusis to The Castle (seat of Ghanas Government) to broker peace between them but this failed. This was followed by mediation by the National Peace Council (NPC), but the conflict still continued. In March 2009, following the outbreak of violence, Vice President John Mahama embarked on a mediation mission to help resolve the conflict between th e two factions but the violence still continued. This was again followed by a visit by President John Atta Mills to Bolgatanga to help broker peace between the two groups but it also failed to bring the desired peace. All these mediation efforts have thus failed to end the conflict. The two ethnic groups have also resorted to the law courts to back their claim for the Bawku skin. These include writ filed by the Mamprusis at the divisional court to reverse the Governor Generals decision in 1957; the Kusasis counter writ at the Appeal Court in 1958 to overturn the ruling by the divisional court; and again the Mamprusis court action for their claim to the Bawku skin in 2003. All these court actions have apparently failed to bring an end to the conflict. Governments have also instituted internal peace-keeping operations by deploying security personnel to the area and used the imposition of curfews to manage the conflict, but the conflict still rages on. A number of CSOs /NGOs since 2001 have also made efforts at mediating to end the conflict through peace building processes and conflict resolution mechanisms. These efforts include the Bawku Peace Accord reached between the stakeholders in the conflict at the Damongo Peace Agreement, which was spearheaded by a consortium of NGOs mediating in the conflict, including Action Aid Ghana, the West African Network for Peacebuilding (WANEP), Advocacy Peace Group IBIS (Ghana), the Catholic Relief Services (CRS), the Christian Council of Ghana and the Bawku East Womens Development Association (BEWDA). The National Peace Council (NPC) has also mediated and drawn up a roadmap to peace but has not helped to end the conflict. In addition, an Inter-ethnic Peace Committee was formed in 2010 by both ethnic groups to help resolve the conflict (WANEP, 2010). The aforementioned efforts have all failed to bring the needed resolution of the conflict and peace to the Traditional Area. The protracted nature of the conflict has implications for development in the area. Its continuation poses threats to commerce, agriculture, education, healthcare, security and general development of the traditional area. When peace and security in the area is guaranteed, sustained development is likely to be pursued. Statement of the problem Violent conflicts have very devastating consequences on local level development because they produce a cycle of violence and depending on the nature and type of intervention, can result in the protraction of conflicts. The continuous violence in Bawku as a result of the conflict has consequences on the development of the area, as well as the resources of the nation in general. The violence in the area is a bane to agriculture, commerce, human lives, property and infrastructure, and is exacerbating the poverty situation in the area (Daily Graphic, June 8, 2008). Reports of the conflict indicate that there is general insecurity and lawlessness in the area, and this results in the imposition of frequent curfews which curtail free movement of people and the brutalization of civilians during curfew hours (Amnesty International Ghana, 2008). Localized development efforts like agriculture and commerce are curtailed. Besides, cross-border trading and other commercial activities in the Bawku area have also been affected. The loss of lives in the area has become a daily routine as many lives are unaccounted for. There is also continuous destruction of property and infrastructure. In the wake of the violence in December 2007, 155 shops and many houses were burnt and several people displaced (Ghanaweb, January 7, 2008). The state continues to spend money and resources in deploying security personnel to the area to maintain peace. The conflict leads to proliferation of illegal arms which continue to be used in perpetuating violence. The overall impact of all these is deepening of the poverty situation in the area. With the realization by government, CSOs/NGOs, some international organizations and even the indigenes of the area of the need for a final resolution of the conflict, many efforts have been made to resolve the conflict to bring sustainable peace to promote development in the area. However, efforts by government, NGOs and other stakeholders at finding a lasting solution to the conflict through committees of enquiry, mediation, inter-ethnic peace dialogues, peacekeeping operations, law and order and the use of the court system have not yielded the desired results at finding sustainable peace and a final resolution to the protracted conflict between the two ethnic groups. Critical analyses of the protracted nature of the conflict bring into question what alternative resolution mechanisms can be used to resolve the conflict or complement both government and CSOs/NGOs efforts at finally resolving the conflict to enhance peace and development in the area. Besides, the protracted nature of the conflict and frequent eruption of violence directly have a relationship with development and hence the need to analyze the ramifications of the conflict on socio-economic development of the Bawku Traditional Area. It is in the light of the above that this study seeks to research into how the conflict in the Bawku Traditional Area affects socio-economic development of the area. Objectives of the study The general objective of the study was to examine how the ethnic conflict in the Bawku Traditional Area affects socio-economic development in the area. The specific objectives of the study were to: Ascertain the effects of the Bawku ethnic conflict on agriculture in the area; Examine the effects of the conflict on commercial activities in the area; Examine the effects of the conflict on general security in the traditional area; Ascertain the effects of the conflict on education and health care in the area; Examine the prospects for peace in the area; and Make recommendations for peaceful resolution of the conflict. Research questions The study employed the following research questions in investigating the problem: What are the effects of the Bawku ethnic conflict on agriculture in the traditional area? What are the effects of the conflict on commercial activities in the area? How is the conflict in the Bawku Traditional area affecting security in the area? What are the effects of the conflict on education and health care in the area? What are the prospects for peace in the traditional area? Relevance of the study The frequent recurrence of the Bawku conflict remains a source of worry to many people, the inhabitants of Bawku, government and NGOs. Despite government efforts and a lot of efforts by NGOs that have been made to resolve the conflict, the erratic and frequent outbreak of the conflict between the two feuding ethnic groups seem to elude any workable solution for a final settlement and sustainable peace and this tends to be negatively affecting local level development. It is claimed that government has spent more than GHÂ ¢648 million on maintaining security in northern Ghana alone since 2002 (Kumateh, 2005 cited in Aganah, 2008). It has been the desire and pursuit of government and NGOs to resolve the ethnic conflict in Bawku and other ethnic conflicts around the country to minimize their impact on development efforts. The attempts over the years at resolving the conflict have all failed to bring lasting peace to Bawku. This study will provide and add to empirical knowledge on the nexus between ethnic conflict and development, as well as empirical information on the effects of protracted conflicts on development. The results of this study will also provide pragmatic information to help resolve the Bawku conflict and other protracted ethnic conflicts around the country. It is equally hoped that the findings and recommendations of this study would be of interest to government, who is a major stakeholder in the conflict, NGOs and other interest groups involved in conflict and development. All researches on the conflict are aimed at how to resolve the conflict. This study examines the effects of the conflict on development to inform all stakeholders on the deleterious ramifications of the conflict in the hope that the protagonists would see the need for peace. Organization of the study The study is organized into six chapters. Chapter One presents the introductory part of the whole study which includes the background to the study, the statement of the problem, the objectives of the study, the research questions, the relevance of the study and how the study is organized. Chapter Two examines a review of relevant literature on the study. This covers relevant issues such as development, conflict, the impact of conflict on development and the relationship between conflict resolution and development. Theoretical bases and a conceptual framework of the study are also examined in this chapter. Chapter Three examines the Bawku conflict into detail tracing its historical basis, dynamics, causes and current developments. Chapter Four deals with the methodology used in carrying out the study. It comprises a description of the study area, the study design, the population, the sample for the study, the sampling techniques, the data collection techniques and the data analysis procedure. The presentation and analyses of the results are the focus of Chapter Five. Chapter Six finally presents summary of the findings, conclusions and recommendations. CHAPTER TWO REVIEW OF LITERATURE Introduction This chapter reviews literature related to the subject matter of the study. These include the review of concepts as well as the theoretical and conceptual frameworks for the study. Development The term development has been used and defined variously by different scholars at length. However, the term is generally about change and growth in human well-being at the individual, community, regional, national, or global circles. Historically, development used to be equated to economic growth and generally concerned with the ability of a countrys economy to increase and sustain its Gross National Product (GNP) or Gross Domestic Product (GDP) in real items. In this way, development was measured in terms of real growth in per capita income (Schoeman, 1998). Since the 1950s, the meaning of the term development has changed from merely looking at development as an increase in GNP or GDP. According to Stewart (2004), this is a very inadequate characterization and definition of the term development. There is now a change towards alternative development strategies due to the inadequacy of the economic growth paradigm (Kendie, 2002). Development generally is about improvement and qualitative change in the lives of individual people or an entire society. Development, according to Todaro (1997, p. 9), is: a multidimensional process involving major changes in social structures, popular attitudes and institutions, as well as the acceleration of economic growth, the reduction of inequality and eradication of poverty. This involves changes in human conditions which involve important facets such as economic well-being, security, reduction in inequality and poverty, the absence of violent conflict and its proper resolution and management. Todaro Smith (2009) observe that there are three important aspects of development: Raising peoples level of living their incomes and consumption levels of food, education, medical services etc.; Creating conditions conducive for the growth of peoples self-esteem through the establishment of social, political and economic systems and institutions that promote human dignity and respect; and Increasing peoples freedom by enlarging the range of their choice variables by increasing varieties of consumer goods and services. Stewart (2004) equally conceptualized development simply as a progress in human well-being. This includes well-being in the general life of human beings including peoples health, education and security. The reference to security presupposes the absence of violent conflict and a proper resolution and management of these conflicts when they occur. Similarly, Ibeanu (2006, p. 10) posits that development: is a process of improving the conditions in which human beings live. Ibeanu (2006) believes that these conditions emanate from a complex interplay of both the natural environment and the social or inter-human environment. These include peace, justice and security which are important tenets of development. Amartya Sen (1999) also sees development simply as freedom. that is freedom in all forms economic, social and political freedom. Sen believes that political freedom empowers individuals to build their capabilities for development. One important tenet that can ensure development is human security the ability of people to be safe. Violent conflict which constitutes an obstacle to security is a serious impediment to development, and development cannot be realized in an insecure and conflictual environment. The UNDP Human Development Report of 1994 notes that human security is an important part of development and development can only occur in a peaceful society (UNDP, 1994). Human security Security, according to Francis (2006, p.22), is generally about the condition or feeling safe from harm or danger, the defence, protection and preservation of core values, and the absence of threats to acquire values. Security is about conditions that ensure human existence and survival. Peace, development and justice, especially in Africa, are important conditions of security since the absence of these can create conditions for conflict and insecurity (Francis, 2006). The security of humans remains a very important part of their well-being and development. The term human security was first initiated in 1994 by the UNDP Human Development Report to focus security from the point of view of people, as opposed to that of the security of states (Jolly Ray, 2006). Thus human security is people-centred security or security with a human face, which places human beings-rather than states-as the focal point of security considerations (United Nations Institute for Disarmament Research (UNIDIR) , 2009). Since then, discussions on security have been focused on human security than states security. In defining human security, the UNDP (1994, p. 3) states that: for too long, the concept of security has been shaped by the potential for conflict between states. For too long, security has been equated with threats to a countrys borders. For too long, nations have sought arms to protect their security. For most people today, a feeling of insecurity arises more from worries about daily life than from the dread of a cataclysmic world event. Job security, health security, environmental security, security from crime, these are the emerging concerns of human security all over the world. The simplest definition of human security, according to Jolly Ray (2006, p. 6), is primarily an analytical tool that focuses on ensuring security for the individual, not the state. Tadjbakhsh (2005) also conceptualizes human security as freedom from fear and freedom from want. That is to be secure is to be free from both fear (of physical, sexual or psychological abuse, violence, persecution, or death) and from want (of gainful employment, food, and health). The UN Commission on Human Security (CHS) (2003) gives a broader definition of human security as the protection of the vital core of all human lives in ways that enhance human freedoms and human fulfillment. According to the CHS, this means: Protecting basic rights and freedoms; Protecting people from severe and widespread threats and circumstance; Motivating and empowering people to take their destiny into their own hands; and Providing the necessary political, social, environmental, economic, military as well as cultural framework and systems within which people can live meaningful and dignified lives (CHS, 2003, p.4). Thus, the key premises of human security contained in the UNDP 1994 Report (1994) are: (i) its focus on freedom from fear and freedom from want, and (ii) its four emphasis on universality, interdependence, prevention, and people-centredness. The elements of human security include violent conflict; poverty; humanitarian crises; epidemic diseases; injustice; inequality; fear; and wants (Alkire, 2003). Violent conflict remains one major threat to human security in that it threatens peoples opportunities for their well-being including their freedom from fear and want, and limit their opportunities for development. Violent conflicts deny humans the security to engage in their commercial, agricultural and other activities. According to the CHS (2003), some strategies must be put in place to ensure the security of people in relation to violent conflict. These include protecting people caught up in violent conflict through incorporating in the agenda of international, regional and security organizations, designing a holistic approach to protect people caught up in violent conflict and curbing further violence; empowering people recovering from violent conflict through conflict resolution and prevention and building social protraction systems for the poor after conflict. Conflict Conflict is one of the most inevitable things in life and occurs at all levels of human society at home, school, the family, society or at the work level. The term, however, has been defined and used differently. According to Lund (1997), conflict occurs when two or more parties pursue incompatible interests or goals through actions that the parties try to undo or damage each other. These parties could be individuals, groups or countries. The parties interests can differ over access to resources, the control of political or traditional power, their identity and values or ideology (Maiese, 2003). The realization of these needs and interests by people can lead to conflict. When two groups or individuals such as ethnic groups pursue incompatible interests and needs which could either be political, economic, social or cultural, they can engage in conflict which can be violent. In the opinion of Coser (1956, p. 121), conflict occurs when two or more people engage in a struggle over values and claims to status, power and resources in which the aims of the opponents are to neutralize, injure or eliminate their rivals. Coser seeks to argue that people in conflict are in competition or struggle over their identity, resources or power in which the conflicting parties attempt to undo one another. One thing that is worth mentioning in Cosers definition is the fact that it identifies the causes of conflicts which include struggles over peoples identity, power and resources. Conflict, therefore, is a struggle which is either positive or negative between two individuals or groups in pursuit of interests and goals on which they sharply disagree. Ethnic conflicts According to Richardson Jr. Sen (1996), an ethnic conflict is a struggle between rival ethnic groups who seek to get control of political power to maintain it. This is usually done through ethnicity, which plays an important role in mobilizing, structuring and managing ethnic groups and institutions. This definition recognizes that political power is the rationale behind ethnic conflict. Indeed, many ethnic groups fight over the control of political power which can either be state or traditional power in order to gain control over political institutions within the state or traditional area. However, many proximate causes such as the struggle for resources could also account for ethnic conflicts. Political power cannot, therefore, be the only cause of ethnic conflicts. According to Maiese (2003), ethnic conflicts are conflicts over peoples identity that are internal among or between ethnic groups within a country who tend to compete for resources, power or claims over their status and not between states. To this end, Irobi (2005) and Agyeman (2008) maintain that ethnic conflicts which are conflicts over race, identity and language become complex, and this makes it very difficult to resolve them primarily due to ethnicity which defines the totality of an individuals existence including his hopes, fears and sense of future. Ethnic conflicts have induced over 70 percent of conflicts in the world [Center for Development and conflict Management (CIDCM), 2009]. Africa, Asia, America and Europe have all experienced varying degrees of ethnic conflicts with dire consequences. In Africa, Rwanda, Burundi, the Democratic Republic of Congo (DRC), Nigeria and Ghana have experienced devastating ethnic conflicts. There are also longstanding ethnic conflicts in Sri Lanka, Kosovo, Bosnia and former Yugoslavia. Generally, ethnic conflicts result from

Breath Eyes Memory by Edwidge Danticat | Book Report

Breath Eyes Memory by Edwidge Danticat | Book Report This is a story about the journey women face in cultures which does not give them the liberty of justice. The book Breath Eyes Memory by Edwidge Danticat is about the journey of a woman as she faces the many hardships due to her mother and the culture that exists around them. The book deals with the relationship between the mother and the daughter and how both of their stories are intricately intertwined, as much as any of them wants the forces acting upon their relationship were created long before them and cannot be changed easily. This story is about how Sophie Caco comes to terms with life and how she faces everything that she has to face and how it changes her. One of the things which looms over Sophie and loomed over her mother is the ritual of testing. In this ritual the girls virginity is checked by administering a test. This test is a very painful process, much more painful emotionally than it could be physically. One thing that this test reinforces when it is administered on Sophie is that her mother does not trust her. It also puts a lot of pressure on her because it becomes something she has to constantly worry and think about. One can even say that the test does the opposite of what it is supposed to be doing. Instead of letting Sophie mature like a normal girl it forces her to constantly think about her virginity and about how she is being oppressed and mistreated in her own home by her own mother. One of the most telling things that comes at a pivotal point in the book is when she asks her mother why she administered the test to her when she herself had been harassed so much. This is a very important point which many people will miss unless they know how life is in countries with tradition heavy cultures. Most people think that men of these countries are the ones who prosecute the women for being free and keep them chained to tradition. The sad truth is that women of these cultures have as much of a part as any man. The reason is simple; they have been so brainwashed by tradition and culture and what happened to them when they were little girls that none of them stop to think about what they are doing and what consequences it might have for the little girl. Sophias mother says she will answer her if Sophia promises to never ask again. This is the answer she gets, I did it, she said, because my mother had done it to me. I have no greater excuse. I realize standing here that the two greatest pains of my life are very much related. The one good thing about my being raped was that it made theÂÂ  testingÂÂ  stop. The testing and the rape. I live both every day (Danticat, 1998). This quote is very important because it reveals many things about the story. It tells us about how her mother thought it was abusive too yet because she had to go through it she was doing it to her daughter too. Many things can be said about this, maybe it was revenge, maybe a form of jealousy (if I had to go through it, why not her?) or something else. But the sword of tradition hangs over the head of these people. It also tells us about how she feels about the two greatest pains of her life, the testing and the rape and how she equates the two pains. While the testing may not have been as bad as rape it was still a horrible part of her life and as much as she hates being raped a part of her was relieved that she would not have to go through the pain of testing again. The rape was the point where it all stopped mattering; where no one would be suspicious of her and make her get tested again. She was finally free of the test. She also talks about how she has never outgrown the testin g or the rape (She lives them every day). It means she carries the pain with her; not only the pain but the influence too. They way she lives her life, the woman that she became all had something to do with the testing and the rape. These horrible things are not something she can forget and she cannot claim that they did not have part in making her who she is today. The testing manifests itself in another main point of the book where Sophie, finally realizing she cannot take any more of it decides to do something about it. She is tired of being tested and asked all the time. In a fit of emotion she takes her mothers spice pestle and deflowers herself with it. As painful as the process is it is still better than being tested again and again. As she feels her maidenhood being broken she feels pain but she also feels free, thinking the act of breaking her hymen as breaking manacles, an act of freedom (Danticat). She knows it is the only thing she can do and she does it. While her mothers testing stopped because she was raped Sophie would not wait for something bad to happen to her. She took control into her own hand and broke her own hymen. This is also important because it tells us about the vast difference between Sophie and her mother. While her mother has resigned herself to fate and lives with whatever happened to her, Sophie has a much more active outlook towards her life. She wants to break free of the manacles of tradition and just make her own destiny. She will not inflict pain upon her daughter; she will not be like her mother. She is the one who breaks the cycle of tradition. This was a very emotional book and a very telling one too. While it was enlightening for us I wish that this was read more by women who have to go through this. The little girls who still face this kind of treatment need to understand that they can break the cycle too if they want and make sure that this debauchery ends with their generation. I felt the book was very personal and raw and the story of Sophie going from innocence to freedom is an amazing journey that people should understand. This is a great book because not only do we understand the culture and the people within the book but we also understand the culture and the people of real life. We often wonder how people in some cultures can be so backwards and books like this help us understand, give us the answer. Only if we understand the reasons can we fix the problems. Bibiliography Danticat, Edwidge. Breath, Eyes, Memory. Vintage, 1998, Print.

Historiography of U.S. German Relations from 1871-1916 :: Historiography Diplomatic Essays

Historiography of U.S. German Relations Historiography on American German relations from the end of the Civil War up to the First World War is a rather obscure subject. Rather than having its own specialized and narrow individualized study, it is studied primarily in thematic articles dealing with specific events that marked such relations or in contrast to growing British-American rapprochement during this period, written in the context of European foreign relations historiography. There is little written about the structural continuity in the relationship between the United States and Imperial Germany between the years 1871 and 1918, unless it is in the context of the First World War and then only between the start of the war to its end and the subsequent period. While there are many parallels between both the United States and Germany during this time, such as the stresses of industrialization, urbanization, the search for national unity following a period of war, and the search for a world policy, there is little written about such similarities and about the shift from amiable relations to the growing antagonism that occurred during this period. In the period of following the outbreak of the First World War and the entry of the United States into European affairs, there is an immense amount written about American German relations. However, much of this is written in the context of the First World War and does not stress any sort of continuity in foreign relations from the period that preceded this general conflagration. Nonetheless, while there is a lack of attention in reference to the relations between these two great nations, simultaneously undergoing similar processes of industrialization, urbanization, and a world foreign policy, there are some key works that address their relationship during the period following German unification and the American Civil War and before the First World War, which saw them emerging as enemies from a period of them being once erstwhile allies. In the latter half of the twentieth century, many notable European diplomatic historians, such as A.J.P. Taylor[1], William L. Langer[2], and Raymond Sontag[3], mentioned the relationship between the United States and Germany in the period 1871 to 1916 in passing, when addressing the greater antagonism that existed between the British Empire and growing German interference in its spheres of influence throughout the globe.

Athenagoras Essay -- Christian Apologist Biography Bio

ATHENAGORAS Athenagoras was a Christian apologist who flourished in the second half of the second century CE. Two extant works, the Plea on Behalf of Christians and On the Resurrection of the Dead, have traditionally been attributed to him. HIS LIFE Athenagoras does not appear in the ecclesiastical histories of either Eusebius, Socrates, or Sozomen. Methodius (d. 311 CE) is the only ante-Nicene writer to mention Athenagoras; Methodius' From the Discourse on the Resurrection 1.7 refers to Athenagoras' Plea 24. The only other early witness to Athenagoras is Philip of Side, a deacon of Chrysostom, who lived during the fifth century. According to a fourteenth century codex, Philip wrote, "Athenagoras was the first to head the school in Alexandria. He flourished at the time of Hadrian and Antoninus, to both of whom he addressed his Plea on Behalf of Christians. He became a Christian while he wore the philosopher's cloak and was at the head of the Academy. Even before Celsus he was anxious to write against the Christians. ..." (Migne PG vi.182; English translation in Schoedel ix). These meager references comprise our entire biographical knowledge of Athenagoras, apart from the material found in his extant writings. The Arethas Codex (914 CE) and three other manuscripts contain the same introductory ascription: "A plea for Christians by Athenagoras the Athenian: philosopher and Christian. To the emperors Marcus Aurelius Antoninus and Lucius Aurelius Commodus, conquerors of Armenia and Sarmatia, and more than all, philosophers." Philip mentions that Athenagoras flourished during the time of Hadrian and Antoninus, but the Arethas introduction places him in the reigns of Marcus Aurelius Antoninus and Lucius Aurelius Commodus. Ph... ...e Fathers, vol. 2. Grand Rapids: Wm. B. Eerdmans, 1954. Rauch, James L. "Greek Logic and Philosophy and the Problem of Authorship in Athenagoras." Ph.D diss., University of Chicago, 1961. Ruprecht, Louis A., Jr. "Athenagoras the Christian, Pausanius the Travel Guide, and a Mysterious Corinthian Girl." Harvard Theological Review 85 (1992): 35-49. Schoedel, William R. Athenagoras: Legatio and De Resurrectione. Oxford: Oxford University Press, 1972. Schwartz, Eduard. Athenagorae Libellus pro Christianis, Oratio de Resurrectione cadaverum. Leipzig: J. C. Hinrichs, 1891. Vermander, Jeane-Marie. "Celse et l'attribution a Athà ©nagore d'un ouvrage sur la rà ©surrection des morts." Melanges de Science Religieuse 35 (1978): 125-134. Zeegers-Vander Vorst, Nicole. "La paternità © athà ©nagorienne du De rà ©surrection." Revue d'Histoire Ecclà ©siastique 87 (1992): 334-374.

Lakshminarayan case (partnership act) Essay

Case Note: Direct Taxation assessment of income – Section 4 of Partnership Act appellant a registered company entered into an agreement with Mill company appointing its agent for thirty years – amount received by appellant from Mill company were assessed under income tax – appellant contended remuneration received from the Mills company was not taxable as it was not profit or gains from business – following question referred to High Court – whether under the terms of the agreement the petitioner is an employee of the Mills Company or  is carrying on business – whether the remuneration received from the Mills is on account of service or is the remuneration for business – matter decided against appellant – appellant moved to the Supreme Court – Court observed the objects of the appellants in this case inter alia were to act as agents for Government – appellants were therefore rightly assessed for excess profits tax. JUDGMENT Bhagwati, J. 1. These are two appeals from the judgment and decision of the High Court of Judicature at Hyderabad answering certain questions referred at the instance of the appellants by the Commissioner of Excess Profits Tax, Hyderabad, and adjudging the liability of the appellants for excess profits tax in regard to the amounts received by them as remuneration from the Dewan Bahadur Ramgopal Mills Company Ltd. as its Agents. 2. The Mills Company was registered on the 14th February, 1920, at Hyderabad in the then territories of His Exalted Highness the Nizam. The appellants were registered as a private limited company at Bombay on the 1st March, 1920. On the 20th April, 1920, an Agency agreement was entered into between the Mills Company and the appellants appointing the appellants its Agents for a period of 30 years on certain terms and conditions therein recorded. The appellants throughout worked only as the Agents of the Mills Company and for the Fasli years 1351 and 1352 they received their remuneration under the terms of the Agency agreement. A notice was issued under section 13 of the Hyderabad Excess Profits Tax Regulation by the Excess Profits Tax Officer calling upon the appellants to pay the amount of tax appertaining to these chargeable accounting periods. The appellants submitted their accounts and contended that the remuneration received by them from the Mills Company was not taxable on the ground that it is was not income, profits or gains from business and was outside the pale of the Excess Profits Tax Regulation. This contention of the appellants was negatived and on the 24th April, 1944, the Excess Profits Tax Officer made an order assessing the income of the appellants for the accounting periods 1351 and 1352 Fasli at Rs. 8,957 and Rs. 83,768 respectively and assessed the tax accordingly. An appeal was taken by the appellants to the Deputy Commissioner of Excess Profits Tax who disallowed the same. An application made by the appellants under section  48(2) for statement of the case to the High Court was rejected by the Commissioner and the appellants filed a petition to the High Court under section 48(3) to compel the Commissioner to state the case to the High Court. An order was made by the High Court on this petition directing the Commissioner to state the case and the statement of the case was submitted by the Commissioner on the 26th February, 1946. Four questions were referred by the Commissioner to the High Courts as under :- (1) Whether the Petitioner Company is a partnership firm or a registered firm ? (2) Whether under the terms of the agreement the petitioner is an employee of the Mills Company or is carrying on business ? (3) Whether the remuneration received from the Mills is on account of service or is the remuneration for business ? (4) Whether the principle of personal qualification referred to in section 2, clause (4), of the Excess Profits Regulation is applicable to the Petitioner Company ? 3. These questions were of considerable importance and were referred for decision to the Full Bench of the High Court. The Full Bench of the High Court delivered their judgment the majority deciding the questions (2) and (3) which were the only questions considered determinative of the reference against the appellants. The appellants appealed to the Judicial Committee. But before the Judicial Committee heard the appeals there was a merger of the territories of Hyderabad with India. The appeals finally came for hearing before the Supreme Court Bench at Hyderabad on the 12th December, 1950, when an order was passed transferring the appeals to this Court at Delhi. These appeals have now come for hearing and final disposal before us. 4. The questions (1) and (4) which were referred by the Commissioner to the High Court at Hyderabad have not been seriously pressed before us. Whether the appellants are a partnership firm or a registered company the principle of exclusion of the income from the category of business income by reason of its depending wholly or mainly on the personal qualifications of the assessee would not apply because the income could not be said to be income from profession and neither a partnership firm not a registered company as such could be said to be possessed of any personal qualification in the matter of the acquisition of that income. 5. The principal questions which were therefore argued before the High Court at Hyderabad and before us were the questions (2) and (3) which involved the determination of the position of the appellants whether they were servantsv  or agents of the Mills Company and the determination of the character of their remuneration whether it was wages or salary or income, profits or gains from business. 6. The appellants were registered as a private limited company having their registered office in Bombay and the objects for which they were incorporated were the following : (1) To act as agents for Governments or Authorities or for any bankers, manufactures, merchants, shippers, Joint Stock Companies and others and carry on all kinds of agency business. (2) To carry on in India and elsewhere the trade or business of merchants, importers exporters in all their branches etc. etc†¦Ã¢â‚¬ ¦. 7. Under Article 115 of the Articles of Association of the Mills Company the appellants and their assigns were appointed the agents of the Company upon the terms, provisions and conditions set out in the Agreement referred to in clause 6 of the Company’s Memorandum of Association. Article 116 provided that the general management of the business of the Company subject to the control and supervision of the Directors, was to be in the hands of the Agents of the Company, who were to have the power and authority on behalf of the Company, subject to such control and supervision, to enter into all contracts and to do all other things usual, necessary and desirable in the management of the affairs of the Company or in carrying out its objects and were to have power to appoint and employ in or for the purposes of the transaction and management of the affairs and business of the Company, or otherwise for the purposes thereof, and from time to time to remove or suspend such managers, agents, clerks and other employees as they though proper with such powers and duties and upon such terms as to duration of employment, remuneration or otherwise as they thought fit and were also to have powers to exercise all rights and liberties reserved and granted to them by the said agre ement referred to in clause 6 of the Company’s Memorandum of Association including the rights and liberties contained in clause 4 of the agreement. Article 118 authorised the agents to sub-delegate all or any of the powers, authorities and discretions for the time being vested in them, and in particular from time to time to provide by the appointment of an attorney or attorneys, for the management and transaction of the affairs of the Company in any specified locality, in such manner as they thought fit. 8. The Agency agreement which was executed in pursuance of the appointment under Article 115 provided that the appellants and their  assign were to be the Agents of the Company for a period of 30 years from the date of registration of the Company and they were to continue to act as such agents until they of their own will resigned. The remuneration of the appellants as such Agents was to be a commission of 2 1/2 per cent. on the amount of sale proceeds of all yarn cloth and other produce of the Company (including cotton grown) which commission was to be exclusive of any remuneration or wages payable to the bankers, solicitors, engineers, etc., who may be employed by the appellants for or on behalf of the Company or for carrying on and conducting the business of the Company. The appellants were to be paid in addition all expenses and charges actually incurred by them in connection with the business of the Company and supervision and management thereof and the appellants were entitled to appoint any person or persons in Bombay to act as their Agents in Bombay and any other places in connection with the business of the Company. 9. Clause 3 and 4 of the agency agreement are important and may be set out in extenso :- 3. Subject to the control and supervision of the Directors, the said Lachminarayan Ramgopal and Son Limited shall have the general conduct and management of the business and affairs of the company and shall have on behalf of the company to acquire by purchase lease or otherwise lands tenements and other buildings and to erect maintain alter and extend factories, ware-houses, engine house and other buildings in Hyderabad and elsewhere in the territories of His Exalted Highness the Nizam and in India and to purchase, pay for, sell, resell and repurchase machinery, engines, plant, raw cotton, waste, jute, wool and other fibres and produce, stores and other materials and to manufacture yarn cloth and other fabrics and to sell the same either in the said territories as well as elsewhere in India and either on credit or for cash, or for present or future delivery, and to execute become parties to and where necessary to cause to be registered all deeds, agreements, contracts, receipts and other documents and to insure the property of the Company for such purposes and to such extent and in such manner as they may think proper; and to institute, conduct, defend, compromise, refer to arbitration and abandon legal and other proceedings, claims and disputes in which the Company is concerned and to appoint and employ discharge, re-employ or replace engineers, managers, retain commission dealers, muccadums, brokers, clerks, mechanics, workmen and other officers and servants with such powers  and duties and upon such terms as to duration of office remuneration or otherwise as they may think fit; and to draw, accept endorse, negotiate and sell Bills of Exchange and Hundies with or without security and to receive and give receipts for all moneys payable to or to be received by the company and to draw cheques against the moneys of the company and generally to make all such arrangements and do all such acts and things on behalf of the Company, its successors and assigns as may be necessary or expedient and as are not specially reserved to be done by the Directors. 4. The said Lachminarayan Ramgopal & Son Ltd., shall be at liberty to deal with the Company by way of sale of the Company of cotton all raw materials and articles required for the purpose of the Company and the purchase from the Company of yarn cloth and all other articles manufactured by the Company and otherwise, and to deal with any firm in which any of the shareholders of the said Lachminarayan Ramgopal & Son Ltd., may be directly or indirectly concerned provided always such dealings are sanctioned passed or ratified by the Board of Directors either before or after such dealings. Clause 8 provided that two of the members for the time being of the appellants were at the option of the appellants to be the ex-officio Directors of the Company and clause 9 empowered the appellants to assign the agreement and the rights of the appellants thereunder subject to the approval and sanction of the Board to any person, firm or Company having authority by its constitution to become bound by the obligations undertaken by the appellants. 10. No materials other than these were placed by the appellants either before the Income-tax Authorities or the High Court and the question that arise before us have to be determined only on these materials. If on the construction of these documents we arrive at the conclusions that the position of the appellants was not that of servants but the agents of the Company the further question would have to be determined whether the activities of the appellants amounted to the carrying on of business. If they were not the servants of the Company, the remuneration which they received would certainly not be wages or salary but if they were agents of the Company the question would still survive whether their activities amounted to the carrying on of business in which case only the remuneration which they received from the Company would be income, profits or gains from business. 11. The distinction between a servant and an agent is thus  indicated in Powell’s Law of Agency, at page 16 :- (a) Generally a master can tell his servant what to do and how to do it. (b) Generally a principal cannot tell his agent how to carry out his instructions. (c) A servant is under more complete control than an agent, and also at page 20 :- (a) Generally, a servant is a person who not only receives instructions from his master but is subject to his master’s right to control the manner in which he carries out those instructions. An agent receives his principal’s instructions but is generally free to carry out those instructions according to his own discretion, (b) Generally, a servant, qua servant, has no authority to make contracts on behalf of his master. Generally, the purpose of employing an agent is to authorise him to make contracts on behalf of his principal. (c) Generally, an agent is paid by commission upon effecting the result which he has been instructed by his principal to achieve. Generally, a servant is paid by wages or salary. 12. The statement of the law contained in Halsbury’s Laws of England – Hailsham Edition – Volume 22, page 113, paragraph 192 may be referred to in this connection :- â€Å"The difference between the relations of master and servant and of principal and agent may be said to be this : a principal has the right to direct what work the agent agent has to do : but a master has the further right to direct how the work is to be done.† 13. The position is further clarified in Halsbury’s Laws of England – Hailsham Edition – Volume 1, at page 193, article 345 where the positions of an agent, a servant and independent contractor are thus distinguished :- â€Å"An agent is to be distinguished on the one hand from a servant, and on the other from an independent contractor. A servant acts under the direct control and supervision of his master, and is bound to conform to all reasonable orders given him in the course of his work; an independent contractor, on the other hand, is entirely independent of any control or interference and merely undertakes to produce a specified result, employing his own means to produce that result. An agent, though bound to exercise his authority in accordance with all lawful instructions which may be given to him from time to time by his principal, is not subject in its exercise to the direct control or supervision of the principal. An agent, as such is not a servant, but a servant is generally for some purposes his  master’s implied agent, the extent of the agency depending upon the duties or position of the servant.† 14. Considering the position of the appellants in the light of the above principles it is no doubt true that the appellants were to act as the agents of the Company and carry on the general management of the business of the Company subject to the control and supervision of the Directors. That does not however mean that they acted under the direct control and supervision of the Directors in regard to the manner or method of their work. The Directors were entitled to lay down the general policy and also to give such directions in regard to the management as may be considered necessary. But the day to day management of the business of the Company as detailed in Article 116 of the Articles of Association and clause 3 of the Agency Agreement above set out was within the discretion of the appellants and apart from directing what work the appellants had to do as the agents of the Company the Directors had not conferred upon them the further right to direct how that work of the general management was to be done. The control and supervision of the directors was a general control and supervision and within the limits of their authority the appellants as the agents of the Company had perfect discretion as to how that work of general management was to be done both in regard to the method and the manner of such work. The appellants for instance had perfect latitude to enter into agreements and contracts for such purpose and to such extent and in such manner as they thought proper. They had the power to appoint, employ, discharge, re-employ or replace the officers and servants of the Company with such powers and duties and upon such terms as to duration of office remuneration or otherwise as they thought fit. They had also the power generally to make all such arrangements and to do all such things and acts on behalf of the Company, as might be necessary or expedient and as were not specifically reserved to be done by the Directors. These powers did not spell a direct control and supervision of the Directors as of a master over his servant but constituted the appellants the agents of the Company who were to exercise their authority subject to the control and supervision of the Directors but were not subject in such exercise to the direct control or supervision of the principals. The liberty given to the appellants under clause 4 of the Agency Agreement to deal with the Company by way of sale and purchase of commodities therein mentioned also did not spell a relation as  between master and servant but empowered the appellants to deal with the Company as Principals in spite of the fact that under clause 8 of the Agreement two of their members for the time being were to be the ex-officio Directors of the Company. The power to assign the agreement and the rights of the appellants thereunder reserved to them under clause 9 of the Agency Agreement though subject to the approval and sanction of the Board was hardly a power which could be vested in a servant. There was further the right to continue in employment as the agents of the Company for a period of 30 years from the date of the registration thereof and thereafter until the appellants of their own will resigned, which also would be hardly consistent with the employment of the appellants as mere servants of the Company. The remuneration by way of commission of 2 1/2 per cent. of the amount of sale proceeds of the produce of the Company savoured more of the remuneration given by a principal to his agent in the carrying out of the general management of the business of the principals than of wages or salary which would not normally be on such a basis. All these circumstances together with the power of sub-delegation reserved under Article 118 in our opinion go to establish that the appellants were the agents of the Company and not merely the servants of the Company remunerated by wages or salary. 15. Even though the position of the appellants qua the Company was that of agents and not servants as stated above it remains to be determined whether the work which they did under the Agency Agreement amounted to carrying on business so as to constitute the remuneration which they received thereunder income, profits or gains from business. The contention which was urged before us that the appellants only worked as the agents of the Mills Company and no others and therefore what they did did not constitute a business does not avail the appellants. The activities in order to constitute a business need not necessarily be concerned with several individuals or concerns. They would constitute business in spite of their being restricted to only one individual or concern. What is relevant to consider is what is the nature and scope of these activities though either by chance or design these might be restricted to only one individual or concern. It is the nature and scope of these activities and not the extent of the operations which are relevant for this purpose. 16. The activities of the appellants certainly did not come within the inclusive definition of business which is given in section 2  clause 4 of the Excess Profits Tax Regulation, Hyderabad. Business is there defined to include any trade, commerce or manufacture or any adventure in the nature of a trade, commerce or manufacture or any profession or vocation but not to include a profession carried on by an individual or by individuals in partnership if the profits of the profession depend wholly or mainly on his or their personal qualifications unless such profession consists wholly or mainly in the making of contracts on behalf of other persons or giving to other persons of advice of commercial nature in connection with the making of contracts. The work which the appellants did under the terms of the Agency Agreement constituted neither trade, commerce or manufacture or any adventure in the nature of trade, commerce or manufacture nor was it a profession or vocation. 17. The activities which constitute carrying on business need not necessarily consist of activities by way of trade, commerce or manufacture or activities in the exercise of a profession or vocation. They may even consist of rendering services to other which services may be of a variegated character. The consideration which apply in the case of individuals in the matter of determining whether the activities constitute a business within the meaning of the inclusive definition thereof set out above may not apply in the case of incorporated companies. Even though the activities if carried on by individuals might constitute business in that sense they might not constitute such business when carried on by incorporated companies and resort must be had to the general position in law in order to determine whether the incorporated company was carrying on business so as to constitute the income earned by it income, profits or gains from business. Reference may be made in this context to William Esplen, Son and Swainston, Limited v. Commissioners of Inland Revenue [1919] 2 K.B. 731. In that case a private limited company was incorporated for carrying on business as naval architects and consulting engineers. Before the formation of the company, a partnership had existed for many years between three persons who, on incorporation, became the sole shareholders and directors of the company. The partnership had carried on the profession of naval architects and consulting engineers and the work done by the company was identical in character with that formerly done by the partnership which is succeeded. The work done by the company was identical in all respects with the work of a professional naval architect  and consulting engineer, and was performed by the said three shareholders and directors of the company personally. A question arose whether the company was carrying on a profession within the meaning of section 39 paragraphs C of the Finance (No. 2) Act, 1915. It was contended that it carried on a profession of naval architects and consulting engineers because the members composing it were three naval architects. That contention was however negatived and it was held that even though what was to be looked at was the character of the work done by the company, it was not carrying on the profession of the naval architects within the meaning of the section, because for that purpose it was of the essence of a profession that the profits should be dependent mainly upon the personal qualifications of the person by whom it was carried on and that could only be an individual. A company such as that could only do a naval architect’s work by sending a naval architect to its customers to do what they wanted to be done and it was held that the company was not carrying on a profession but was carrying on a trade or business in the ordinary sense of the term. 18. When a partnership firm comes into existence it can be predicated of it that it carries on a business, because partnership according to section 4 of the Indian Partnership Act is the relation between persons who have agree to share the profits of a business carried only by all or any of them acting for all. (See Inderchand Hari Ram v. Commissioner of Income-tax U.P. & C.P. [1952] I.T.R. 108) But when a company is incorporated it may not necessarily come into existence for the purpose of carrying on a business. According to section 5 of the Indian Companies Act any seven or more persons (or, where the company to be formed will be a private company, any two or more persons) associated for any lawful purpose may by subscribing their names to a memorandum of association †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. form an incorporated company, and the lawful purpose for which the persons become associated might not necessarily be the carrying on of business. When a company is incorporated for carrying out certain activities it would be relevant to enquire what are the objects for which it has been incorporated. As was observed by Lord Sterndale. M.R., in Commissioners of Inland Revenue v. The Korean Syndicate Limited (1921) 12 Tax Cas. 181 : If you once get the individual and the company spending exactly on the same basis, then there would be no difference between them at all. But the fact that the limited  company comes into existence in a different way is a matter to be considered. An individual comes into existence for many purposes, or perhaps sometimes for none, whereas a limited company comes into existence for some particular purpose, and if it comes into existence for the particular purpose of carrying out a transaction by getting possession of concessions and turning them to account, then that is a matter to be considered when you come to decide whether doing that is carrying on a business or not.† 19. Justice Rowlatt followed the above view of Lord Sterndale, M.R., in Commissioner of Inland Revenue v. Birmingham Theatre Royal Estate Co., Limited (1923) 12 Tax Cas. 580 , and held that â€Å"when you are considering whether a certain form of enterprise is carrying on business or not, it is material to look and see whether it is a company that is doing it.† The objects of an incorporated company as laid down in the Memorandum of Association are certainly not conclusive of the question whether the activities of the company amount to carrying on of business (See Indian Law Reports 55 Calcutta 1059 andMANU/WB/0002/1952 : [1951]19ITR571(Cal) ). But they are relevant for the purpose of determining the nature and scope of such activities. 20. The objects of the appellants in this case inter alia were to act as agents for Governments or Authorities or for any bankers, manufacturers, merchants, shippers, Joint Stock Companies and others and carry on all kinds of agency business. This object standing by itself would comprise within its ambit the activities of the appellants as the agents of the Company and constitute the work which they did by way of general management of the business of the company an agency business. The words â€Å"carry on all kinds of agency business† occurring at the end of the object as therein set out were capable of including within their general description the work which the appellants would do as agents for Governments or Authorities or for any bankers, manufacturers, merchants, shippers and others when they acted as agents of the Company which were manufacturers inter alia of cotton piece goods they would be carrying on agency business within the meaning of this object. Apart however from this there is the further fact that there was a continuity of operations which constituted the activities of the appellants in the general management of the Company a business. The whole work of management which the appellants did for the Company within the powers conferred upon them under Article 116 of the  Articles of Association and clause 3 of the Agency Agreement consisted of numerous and continuous operations and comprised of various services which were rendered by the appellants as the agents of the Company. The appellants were also entitled though with the sanction or ratification by the Board of Directors either before or after the dealings to enter into dealings with the Company by way of sales and purchases of various commodities. There was nothing in the Agency Agreement to prevent the appellants from acting as the agents of other manufacturers, Joint Stock Companies etc., and the appellants could have as well acted as the agents of other concerns besides the Company. All these factors taken into consideration along with the fixity of tenure, the nature of remuneration and the assignability of their rights, are sufficient to enable us to come to the conclusion that the activities of the appellants as the agents of the Company constituted a business and the remuneration which the appellants received from the Company under the terms of the Agency Agreement was income, profits or gain from business. 21. The appellants were therefore rightly assessed for excess profits tax and these appeals must stand dismissed with costs. 22. Appeal dismissed.  © Manupatra Information Solutions Pvt. Ltd.