Bonus Reflection Paper on the Kawakami Paper

Reward Reflection Paper on the Kawakami Paper and Stanley Milgram’s Obedience Study Ella Price In Kerry Kawakami’s paper â€Å"Mispredicting Affective and Behavioral Response to Racism† the Catch 22 of commenting upon how firmly plain bias is denounced inside current society and the demonstrations of why obtrusive prejudice still recurrence happens were experimentally analyzed (Kawakami, K. , Dunn, E. , Karmali, F. , and Dovidio, F, D. , 2009).The aftereffects of this examination were genuinely surprising, yet startling as the contrasts between anticipated reactions and real reactions to bigot conduct was explored. Given either two settings of a private or open condition, gatherings of non-dark members were utilized to fundamentally represent the normal prejudice hypothesis, which expresses that people today who grasp libertarian convictions may keep on harboring nonconscious pessimistic sentiments towards outgroups, for this situation, blacks (Kawakami et al. , 2009).Groups were given a situation to anticipate or truly genuinely show how they would feel and act and how they really feel and act after hearing a supremacist remark. Members in the job of the forecaster had the opportunity to perceive the social requests directed by far reaching populist standard, and in this way reacted in manners they accepted were socially adequate instead of as indicated by their actual tendencies (Kawakami et al. , 2009). Unexpectedly, genuine reactions were seen to be founded on unconstrained progressively oblivious attitudes.As an outcome, Kawakami inferred that regardless of current libertarian social standards, one motivation behind why reason and separation remain so predominant in the public eye might be that when individuals are truly inside a situation of plain bigot acts, they don't react in the manner in which they foreseen as far as populist standards, which elevates bias and prejudice to proceed (Kawakami et al. , 2009). This investigation was intriguing and intelligent of peculiar yet sickening present day social downsides. This examination attracts a corresponding to Stanley Milgram’s Obedience study to power figures.It was a progression of social brain science tests which estimated the eagerness of study members to comply with a position figure of the experimenter who taught them to perform acts that tangled with their own libertarian still, small voice (Cherry, 2010). These analyses initiated consequently after World War II, when individuals made some troublesome memories attempting to see how an entire nation can meet up in such a terrible style. Milgram asked himself, â€Å"Was there a shared feeling of ethical quality among those included? † (Cherry, 2010).Milgram's trying proposed that it could have been that the a large number of associates were only after requests, in spite of disregarding their most profound good convictions (Cherry, 2010). How fierce can an individual decide to be affected by a p ower figure or in Kawakawi’s study, in spite of the social requests of populist social standards, when and how much will individuals decide to slack in their reaction to unmistakable demonstrations of prejudice, regardless of whether it is a result of sentiments of blame, shame or certified racism(Kawakami et al. , 2009).The dominant part of today’s bias examinations fan out from after WWII, to investigate the human mind and to comprehend and forestall bigotry, preference, generalizing and segregation from taking such a profound savage hang on society (Cherry, 2010). At first, the main minority of studies that forked off from this time, started to point fingering legitimately at Germans, marking them as inalienably malicious individuals, inclined to bigotry, separation and partiality, yet as the field of social brain science and bias research advanced we started to more readily comprehend an individual’s psych for better and for most exceedingly awful (Cherry, 2 010).Psychologist has found the difficulty of the human brain and its precarious alarming truth: We are not as decent as we might want to foresee. In Stanley Milgram’s probe dutifulness individuals would act in light of a power figure, the experimenter, who might request that they accomplish something which appeared to be naturally improper (Cherry, 2010). Sorrowfully, it was found that the forces of compliance by a dictator frequently trapped, controlled and detained sound judgment and humanity.Similarly the investigation directed by Kawakami, disclose to us that in spite of the fact that we might want to accept that when somebody accomplished something incorrectly we would go to bat for equity and ethical quality yet lamentably, the individuals who do stand up give off an impression of being the factual irregularities (Kawakami et al. , 2009). References Kawakami, K. , Dunn, E. , Karmali, F. , and Dovidio, F, D. (2009). Mispredicting full of feeling and social reactions to prejudice. Diary of Science, 323, 276-278. Cherry, K. (2010). The Milgram Obedience Experiment: The Perils of Obedience. Recovered March 31, 2010, from http://brain science. about. com/od/historyofpsychology/a/milgram. htm

Power point use in work envirnoment free essay sample

Cynthia Computer Application-205 Microsoft Word, Excel, and PowerPoint Microsoft Word-Microsoft Corporation was established in 1975 lead worldwide in the turn of events and creation of programming and programming related administrations and arrangements. At first known for home PCs, Microsoft, headquartered in Washington, presently offers different working frameworks and programming for personal computers. This global organization endeavors to help the overall business network improve proficiency and profitability. Lately, this organization has fought analysis concerning what some think about monopolistic, hostile to serious strategic policies. In spite of lawful misfortunes including antitrust infringement authorized by the US Department of Justice, Microsoft stays a significant player in its field. In today’s business condition requests the sharing of information, portable innovation and fast correspondence. Microsoft gives instruments empowering business to be beneficial and convey successfully paying little heed to area. Standpoint fills in as the entry for email, errands, schedule and contacts. Microsoft office line workspace, flaunting on the web extra room, empowers clients to spare access and offer archives all through the world. We will compose a custom article test on Force point use in work envirnoment or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Versatile Technology like cell phones, which flexibly the client with cutting edge registering choices permit you to remain associated with organizations. Microsoft office Accounting Express 2008 offers little beginning up or at home organizations an asset for bookkeeping preparing and strategies. The product incorporates solicitations, financial plan and money layout and benefit and misfortune articulations. Office Excel outperforms manual, paper-based spreadsheets regarding convenience and exactness. Organizations go up against an ever-developing number of security dangers. Numerous organizations choose for use Microsoft Vista working framework as a measure to secure their information. Vista flaunts account control, investigating and demonstrative highlights and spyware blocker. Microsoft Security Essentials, present in 2009, offers antimalware arrangements at no expense to shoppers who utilize Genuine Windows-based PCs. Enormous business may pick Microsoft Windows Vista Ultimate; Ultimate offers Bit Lockers Drive Encryption for greatest information insurance. Microsoft lost its remaining as the main worldwide programming organization in May 2010. Apple, once nearly annihilation concentrated on imaginative, new customer items to create development; a well known line of hand-held gadgets added to the company’s flood in benefit. Conversely, Microsoft, notwithstanding inconsistent new frameworks discharges, essentially lies fundamentally on saving the current business. In spite of the fact that Microsoft stays a solid player in the market, the organization keeps on confronting hardened rivalry. PowerPoint is a phenomenal device for representative preparing and web based learning. Entrepreneurs and friends administrators can utilize the projects to make convincing and intelligent slide shows to exhibit new items, train new laborers and help existing clients capitalize on the items they purchase. Actually there are a considerable number focal points to utilizing PowerPoint as an internet learning device. A most remarkable aspect concerning PowerPoint is the way that it can corporate activity highlights and clasp craftsmanship. Its capacity to consolidate sound is another incredible advantage of PowerPoint as a web based learning instrument. The sound elements of this program can make the slide show increasingly intelligent and less exhausting, and too can urge guests to remain with the preparation. Organizations can utilize this intelligent element of PowerPoint to conquer issues and make their instructional courses convincing. PowerPoint contains various incredible intelligence apparatuses that makes it simple for clients to connect with the consideration of the whole online crowd. The improvement done to Excel 2007 and Excel 2010 is the capacity to amass the dates in the dropdown list into years and months. That implies you don’t need to make another segment to recognize the years and months of each line utilizing Excel recipes. In Excel 2010, you can redo your own Ribbon tab. It very well may be utilized as orders in a single spot. Thusly you don't need to click starting with one tab then onto the next to discover your generally utilized order. In the previous long periods of Excel (2003 and beneath), arranging must be done dependent on the shading coding in the cell, Not just that, you can likewise sort the records by the textual style shading. That’s new in Excel 2002 and 2010. Different restrictive isn't made simple Excel 2007 and 2010. In the more seasoned Excel adaptation 2003 and underneath, we are to tally dependent on one single condition. When utilizing Excel 2003, various conditions entirety must be finished utilizing the equation SUMPRODUCT or consolidating all the conditions into one preceding applying the recipe SUMIF to information. With the new Excel 2007, you can now effectively summarize the qualities dependent on more than one condition by utilizing the SUMIF’s fomula.

What Goes Into Designing A Book An Interview With Designer Laura Palese

What Goes Into Designing A Book An Interview With Designer Laura Palese Ive always been into thinking about and analyzing book covers. Since theyre such a powerful tool in promoting and marketing a book, they serve a purpose thats even bigger than trying to express what the book is about. Covers convey tone and mood, as well as attempt to persuade a reader to pick the book up, either because its a book meant for them or its a book they might like because they enjoy (fill in the blank comparable titles or authors). One thing Ive not put as much time and thinking into, though, is the design of the book itself. A few years ago, in one of my initial phone conversations with my soon-to-be editors at Algonquin Young Readers, we discussed making my book  Here We Are: Feminism For The Real World  scrapbook style. I knew logically what that meant, and I also kind of knew it meant looking and feeling a little bit like  Rookies yearbooks. From my end, it didnt mean much in terms of design; rather, it meant opening up to including work in the book outside of traditional essays. I could collect art and comics, play lists and top ten lists, and other ephemera that would add to the fun factor of the book. It would be a designer who did the actual layout and creation of how the book would look. Ive never been one to set up expectations when it comes to publishing. Not because Im cynical about it, but rather, because I know that its a business so I need to temper my hopes with the reality of publishing being a business and there being a bottom line to consider. In other words, my goal is to turn in the best work possible and hope that at the end of the day, it makes money so that I can keep doing it. But to say I didnt at least think a little bit about what  Here We Are  might look like would be a lie. I did. I was curious what kind of design would be used for the book, if it would have a motif running through it, what color scheme might be used (Id known from the start it would be two-tone, but I hadnt known  which  two tones). When I was presented the proof pages of the design for the book, though, I was blown away. It was better than anything I could imagine, and the tone it set upbeat, approachable, fun really worked well with the content, making even the essays with a lot of rawness to them feel like they could be read and understood and appreciated without becoming overwhelming. My book looks like the kind of book teens would pass from one to the other, where theyd be encouraged to contribute for themselves which was something Id hoped for but got nixed through the process of putting everything together. Laura Palese  is the designer behind  Here We Are: Feminism For The Real World, as well as numerous other books, including a large assortment of cookbooks. I sat down with her to talk a bit about what goes into the process of choosing how to design a book and the sorts of iterations that might happen. Be warned: you may never look at books the same way againbut thats a good thing. Kelly Jensen: Book Riot readers have certainly thought about the power of book covers, but we’ve talked less about what goes on between the covers design-wise. The first thing worth asking is also the most obvious: can you talk a bit about your background and how you got into designing books? Laura Palese:  Sure. It was actually completely by accident! My first job out of college (well, after a brief stint as a cake decorator) was as an Art Production Assistant at Clarkson Potter, and illustrated book imprint of Random House. At the time, digital photography was just starting to be used in publishing, so most books were printed using slides and negatives. It was my job to log-in the original artwork that was delivered from photographers, and to make sure every image was returned to them after the book was published. I was an art history major in college and had never taken a graphic design course I knew absolutely nothing about it. But during my time at Random House I worked very closely with the designers on staff and became curious about what they did. I was lucky enough to work with an incredible group of women, all of whom very generously served as my teachers and mentors. I learned design on the job and supplemented with some continuing education classes at art schools in New York City. Over time I worked my way up from an art assistant to a staff designer.   KJ: What is your process when it comes to design? Do you read the book before diving in? Do you read a part of it and get an idea of what you’d like to do? LP: I tend to work on a number of projects simultaneously, so unfortunately I dont usually have time to read the entire book. But I definitely familiarize myself with the material by reading parts of the book, and Ill often do a bit of research on the author. I usually spend a good amount of time looking at typographic examples pertinent to the book. The majority of what I design are cookbooks. So for example, if Im working on a book from the cuisine of a specific country, Ill research current and past typographic trends from that country. Street signage, works of local artists and designers, etc. Pinterest is such an incredible visual resource during this process. KJ: How much creative freedom do you typically have when it comes to your work? LP:  Im lucky enough to collaborate with an amazing group or art directors and editors. Before the start of a project, well have a discussion about how we think the book should look, who its for, the likes/dislikes of the author, competing titles in the marketplace, etc. Making a book is an incredibly collaborative process, and there are many opinions that go into shaping how a book looks.  So while theres definitely room for creative freedom on my part, I feel very strongly that the main job of a designer  is to take all of the incredibly hard work the author has done, and to try and make it shine.   KJ: What inspires your design work and your personal aesthetic? LP:  Oh, thats a tough one! Im so lucky to live in a city where Im constantly surrounded by beautiful things. Ill very often see something while Im out and about  incredible typography on a poster, a piece of fabric in a store, amazing restaurant signage) and snap a photo of it. So I guess Im always mentally cataloging the things I see, for use in a future project. I suppose I tend to gravitate towards design that has the mark of the person creating behind it. I love anything with hand-painted or hand-drawn texture, typography thats been hand-lettered, found type, etc. KJ: You designed HERE WE ARE: FEMINISM FOR THE REAL WORLD. What inspired your design choices? LP:  I was so inspired by all the voices that came together to create the book, and all of the incredibly personal stories in it. The material is so powerful and I wanted to try and emulate that in the design. I wanted the reader to feel like they were holding an object that had the mark of a person behind it. So each page features my own handwriting or collage, or pieces of found paper that I hope create an authentic backdrop for the material. KJ: Do you have any outtakes from HERE WE ARE that you can share? Design ideas that got scrapped early on? LP:  What a great question! I think most designers probably have a graveyard of designs that they wish had made it but never did. In the case of this design, the process was more of an evolution right from the beginning. With the help of the team at Algonquin, we kept adding layers until we were happy with the final design. So there isnt really a design I can share that didnt make it. What we started with doesnt look all that different from how we ended up, just not quite as dynamic. I promise Im not being secretive! The cover design definitely was definitely a bit trickier, as they always are. I do have some cover design ideas that were scrapped early on, and I actual didnt end up designing the final version. So Im hesitant to share early versions since the final design (by Laura Williams) looks fantastic. KJ: What was the most interesting and the most challenging aspect of designing for HERE WE ARE? LP:  The most challenging aspect was creating all of the illustration and collage. I really wanted to make things that felt authentic, but that wouldnt overshadow the amazing writing in the book. As I mentioned earlier, my job is kind of to be invisible. To make sure that I design something thats visually appealing, but most importantly allows the content of the book to take center stage. KJ: Cookbooks have been a big part of your portfolio of work. Can you talk a bit about how you begin to design a cookbook? How much do you as designer make choices on not jusy layout, but images, color palates, and so forth? LP:  Making cookbooks is SO fun! I love food, I love to eat and I love to cook, so the process is always incredibly enjoyable for me. The process is actually not very different from what I described above. Before each project, I spend time discussing the book with the editor/art director. We talk about what we think the design direction should be, and then the process remains collaborative until we land on a final design. Ive been so lucky to work with incredibly talented chefs, food writers, bloggers, etc, all of whom have different personalities, points-of-view, cooking styles, etc and its my job to make sure thats expressed on the page. From a technical perspective, the recipes need to be functional and easy to cook from. KJ: What have been some of your favorite cookbooks to work on and why? LP:  Oh, Ive worked on so many amazing projects! I just finished a book called Scraps, Wilt Weeds, which is all about from the leftover scraps of ingredients that wed normally throw away. The photography is so beautiful, and personally I think its so important to be mindful of food waste in my own kitchen. Chrissy Teigens book Cravings was so fun. She is hilarious I love her voice. And her recipes are amazing! A few years ago I worked on a cookbook called Senegal, and I absolutely loved the entire process. I didnt know anything about Senegalse cuisine or culture, and I learned so much working on the book. The author is so inspiring, and Evan Sungs photographs are incredible.   KJ: And what’s the best recipe you’ve tried from one of those cookbooks? LP:  Chrissy Teigens Thai lettuce wraps are awesome, and Ive been dying to try Chicken Pot Pie Soup with Crust Crackers. KJ: Is there a favorite part of your work in designing books? In other words, does one aspect excite you the most? LP: FONTS! Its true. I love fonts. At the beginning of every project I spend hours choosing a suite of fonts that will work best for the project. Very often that means getting to buy new ones, which I also love.     KJ: What are some of your favorite books design-wise out over the last couple of years? What makes them stand out to you? LP: Oh god, there are SO many talented designers out there. I spent a lot of time in book stores looking at new books and their designs. I love any book that Deb Wood designs. She is amazing Im such a fan of her work. A cookbook came out last year called Love Lemons. I think the design is beautiful I wish Id done it!

Essay about Genetic Engineering and Correct Answer

ï‚ · 3 out of 3 points What is the major factor in driving surveillance forward? Answer Selected Answer: The commodification of personal information. Correct Answer: The commodification of personal information. Response Feedback: According to Stanley and Steinhardt a major factor in driving data surveillance forward is the commodification of personal information by corporations. ï‚ · Question 2 0 out of 3 points What mid-evil technology enabled people to coordinate their activities and thus made possible a more productive use of human labor? Answer Selected Answer: railroads Correct Answer: clocks ï‚ · Question 3 3 out of 3 points Dyson believed that†¦show more content†¦No means without ends. Correct Answer: No innovation without representation *pg 88 No engineering without political deliberation *88 No means without ends *pg 89 Response Feedback: [None Given] ï‚ · Question 13 3 out of 3 points What is the main source of the increased levels of carbon dioxide in the atmosphere? Answer Selected Answer: Burning fossil fuels Correct Answer: Burning fossil fuels Response Feedback: The main source of the increased levels of carbon dioxide in the atmosphere is the burning of fossil fuels, causing 75% of the increase. ï‚ · Question 14 Needs Grading Anton Chekhov, a Russian playwright, stated â€Å"The personal life of every individual is based on secrecy, and perhaps it is partly for that reason that civilized man is so nervously anxious that personal privacy should be respected.† Although our founding fathers never used the word privacy in the constitution, the Supreme Court has consistently ruled that privacy is a constitutional right. Privacy has consistently been expressed as a cultural value regardless of one’s ethnicity. Given all this, explain the impact of technology on privacy. (20 points) Answer Selected Answer: The increasing power and functionality of technology has increasingly invaded privacy and complicated security. 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With the new technology there will be, of course, people against it. People who are afraid that genetic engineering and cloning are nothing more than toys of the devil. They fear that it is unsafe. However, I believe genetic engineering is a safe and powerful tool that will yield extraordinary results, specifically in the field of medicine. It willRead MoreDoes Technology Affect Our Environment?981 Words   |  4 Pagesreproduce faster, for human transplants, to require less food, and to be a new source of medicine. Dali Lama said, â€Å"Scientific progress has outpaced society’s ethical development,† and genetically engineering animals is unethical. I would expect for scientists to be aware of the ethics of genetic engineering and recognize the cons of these modified animals. 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Like adding a turbo or removing a fault that prevents the car from operating at fullRead MoreGenetics And The Science Of The Future1693 Words   |  7 PagesBridget Noonan Miss Rodden English April 11, 2017 Genetics and the Science of the Future Inside each and every cell in your body is a strange chemical called deoxyribonucleic acid, better known as DNA. DNA is a double-helix structure that is made up of billions of nucleotides. They are adenosine, thymine, cytosine, and guanine, abbreviated A, T, C, and G, respectively. â€Å"The information content resides in those chemical bases arranged within the interior, where A always pairs with

Essay on Positive psych - 2461 Words

Abstract The emerging field of positive psychology has gained a lot of interest in the recent years. Positive psychology has been proven to promote happiness in many individual’s lives as well as reinforce their personal feelings of self-worth. The use of positive psychology can be applied to multiple aspects of an individual’s life, making it a universal approach to happiness and less stress. One major group of individuals that can effectively carry out the use of positive psychology is athletes. Instilling and educating coaches and players about this approach could help players deal with the immense amount of pressure the players go through. Professional athletes obviously take on more pressures than younger players, but the use of†¦show more content†¦There is much research that suggests that happiness is also a means toward higher levels of overall success. Using positive psychology can promote happiness, which, in return, will lead to more overall success in an individual’s life (Ben-Shahar 2007). By using the positive psychology approach an individual can lower stress while improving personal biological and spiritual health. Another advantage point to positive psychology is that it can be applied to many aspects of an individual’s life. Positive psychology can be applied to education, the workplace, and in relationships (Ben-Shahar 2007). Athletes for example, are a group of individuals who could really benefit from positive psychology. Athletes of all ages and skill type experience some sort of pressure while playing their beloved sport. Younger athletes could feel pressure from coaches, teammates, and even parents. If youre a parent or coach, you probably have an opinion about youth sports. You might think that sports help children develop teamwork skills, self-confidence, resiliency, moral character, and other personal strengths. 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In the movie entitled 12 Angry Men the director Terry Gilliam used this film to bring about an idea that I had to rethink. This movie was released on the 27 of December in 1995, this movies genre is often questionable but for the most part it is an Action, Thriller, Sci-Fi. The two charactersRead MoreThe Motto Of The Stanford Jail Experiment Devised By Psychologist Philip Zimbardo1261 Words   |  6 PagesZimbardo in 1971 in the basement of his faculty. What happened there is known as the Psych wardexperiment, a controversial study whose fame is partly based on the nefarious results it had for all its participants and which will form the base of my experiment. Hypothesis Human behavior and attitude varies according to the environment in which it dwells. Method: In this experiment I designed a situation of a psych ward, to see how people who had no relationship with the psyche environment were adapting

An evaluation of Repetitive Stress Injury (RSI) Free Essays

string(84) " requested not to disclose information regarding their mouse hand during the study\." Introduction The incidence of repetitive injury has steadily increased over the past decade and evidence indicates that this trend will continue. (Millender et al 1992, Byng et al 1997). In UK according to the NHS report, 1 in 50 workers has reported symptoms of repetitive stress injury (RSI) (Scot et al 2008). We will write a custom essay sample on An evaluation of Repetitive Stress Injury (RSI) or any similar topic only for you Order Now More recently there have been reports of increase in RSI among computer operators (Anderson et al 2008) reason being their repetitive jobs at faster pace. There is also research which reads that forcefulness and awkward position of upper limb have a direct effect on the development of repetitive stress injury (Greening et al 1999). Even though RSI is common, the causes of RSI are complex, diverse and incompletely understood till today. Amongst the most various hypotheses suggested over decades there is some evidence of involving the whole nociceptive system (Brain 2009). With respect to the RSI in upper limb, commonly reported symptoms by patients are cramps, par aesthesia, and hyperalgesia, with no major motor or sensory involvement (Scott et al 2008). And after reviewing these symptoms again and again the nervous system is said to be certainly involved directly or indirectly in all the patients of overuse injury of upper limb (Reisch et al 2005). It were these studies that have given birth to concept called Neurodynamic in the world of physiotherapy (Shacklock 1995) Neurodynamics has become progressively more accepted as part of the evaluation and management of the repetitive injuries (Blaster et al 1997). The ULTT was initially thought by Elvey (1979) as an objective assessment of the neural tissue of the upper quadrant in the examination of arm pain and local pain pattern of the upper quadrant. Fundamentals of neurodynamic testing are that the nervous system exists in physiological and mechanical continuity (Slater ET al1994). This means that when mechanical stresses when applied on the nerve may evoke physiological responses such as alteration in axonal transport or may be interneural blood flow. And physiological disturbances like diabetes may predispose a nerve to mechanical disturbances (Mackinnon et al1986). Physiotherapists’ incorporating tension tests as a part of assessment and treatment have documented that altered nerve extensibility and is a very common finding in RSI disorders. In conjunction with symptomatology and subjective responses to these techniques, difference in the range of motion (ROM), difference in perceived response etc between the affected and the non affected are often considered indicative of adverse neural tension, with implied assumption that such differences are not apparent in asymptomatic subjects (Butler 1989). Such assumption questions the evidence based practise and the validity of these tests (Sackett. et al 1996) Research evaluating the upper limb tension test Shacklock in 1995 concluded that ULTT for median nerve is a simple, effective and reliable method of examination to gain an impression of nerve mobility after performing test on cadavers. In 2005 Resich et al performed a study to measure the reliability and sensory response of median nerve biased on normal subjects. The limitation of the study was that it was done just on one side of body of normal individual. This therefore did not allow assessing if any variability or response existed in left and right side. Also the study was done on non keyboard workers thus the results cannot be generalised. Byng et al in 1997 conducted a research to compare the response of ULTT median nerve in asymptomatic, symptomatic key board workers and non keyboard workers. The results concluded that there was a variation in response to the nerve test among the three groups with keyboard workers having significant altered neural sensitivity when compared to non keyboard workers there by concluding the pain in key board workers is neural in origin. The shortcoming of this study was that there is no information regarding what was considered as a normal response at individual joint as there was only unilateral comparison. Scott et al in 2008 performed a study to determine the false positive ULTT and slumps tests in healthy adults and reported there are false positive response in asymptomatic. But the study was just performed on dominant side of the body thus there can be no comparison and these results cannot be expected for the opposite arm. Also the mean age of participants was only 22 years thus cannot be generalized. Since the researchers knew the dominant side this may have contaminated the result. Thus ULTT is an undoubtedly simple, effective and reliable method of examination to gain an impression of nerve mobility but no trial has attempted to compare the variability of the neural tension test response bilaterally in normals. Without this bit of information the validity of the ULTT is questionable. Thus the aim of the study is to evaluate if there is any difference in mechano sensitivity and perceived response to median nerve ULTT test when compared bilaterally in non symptomatic female key board worker. Methodology Participants Inclusion criteria for the study were: asymptomatic female key board operators between the ages of 18- 60 years without any sensory problem of upper limb and/or neck within the last three months. Participants who complained of bit of neck pain on prolonged hours of sitting which did not radiate to shoulder or upper limb were included. Subjects were excluded if they reported any contraindication and/or precaution (Butler, 1991) like peripheral or central nervous system disease or medical metabolic disease like diabetes, rheumatoid arthritis. They were also excluded if they had reduced range of motion of the upper limb and cervical spine. Thirty female asymptomatic key board operators volunteered for the study (mean age 31  ± 6.8 years; range: 24-54 years). Prior to the study all the participants read participation information sheet and signed consent form. There after participants filled the evaluation form which was regarding inclusion criteria, years of experience, hours of work per day and arm dominance. Arm dominance was defined as the hand participants used for operating the mouse also referred to as mouse hand in the study. Participants were requested not to disclose information regarding their mouse hand during the study. You read "An evaluation of Repetitive Stress Injury (RSI)" in category "Essay examples" The information pertaining arm dominance was blinded to both the researchers as it was known only after the application of ULTT1 test. Procedure Ethical approval was granted by the Committee on Ethics in Research at Sheffield Hallam University. After the participants had filled the evaluation form and the participant was eligible for the study screening movements were performed on the cervical spine, thoracic spine and of both the upper limb to abolish these structures as potential resources of symptoms. Two researchers were involved in the study. Both were students of Msc Applying Physiotherapy at Sheffield Hallam University. The author was the primary researcher who performed ULTT1 on all the participants in both hands. The second researcher only assisted to record the response to ULTT1 on body chart. The method adopted to perform ULTT for median nerve was the test proposed by Elvey 1986, Kenneally et al 1988 and Butler 1991a. David Butler in 1991a conveyed ULTT1 to be median nerve dominant and was reliable in normal’s (Edgar et al 1994) and in patient population (Selvaratnam 1991). The ULTT 1 test was described to each participant by the prime researcher before the test is performed and were informed that their participation was utmost important while recording the response on the body chart. They were also informed to move any part of their body while describing their response to the assistant researcher. Each participant wore a vest for the research purpose. There after each participant lay supine on a high/low plinth with the test arm slightly off the plinth. For convenience researcher passively manoeuvres the test first on right hand followed by the left .The position was secured with seat belts around thorax and pelvis to avert lateral movement of the chest. The right arm was tested first for convenience and was placed in starting position with the glen humeral (G-H) joint in neutral, elbow flexed and forearm, wrist, fingers and thumb in neutral. The other arm will lay relaxed adjacent to the abdomen. The participants were advised to maintain the head in neutral position and were requested to look at a spot on ceiling which negated any cervical spine rotation. Thus with the neck in neutral position the ULTT 1 test was commenced. To start with the shoulder was positioned in to neutral position and the examiner placed the hand on the test shoulder to prevent elevation. This was followed by G-H joint abduction to a maximum of 110 ° in frontal plane. From this position wrist, fingers and thumb were passively extended the forearm was supinated. The G-H joint was then externally rotated to no more than 50 ° as the third distinct component to shoulder. Thus the last component to be added was elbow extension. The elbow was extended until full extension was achieved or participant reported any symptoms at any stage of the test. When the symptom were reported by the participant the second researcher was responsible to record the nature of perceived sensory response in form of words or phrases and the location of the perceived sensory response on a right side marked on body chart. There after structural differentiation (STD) i.e. ipsilateral neck flexion (INF) was performed by the actively. ULTT1 was considered mechanosensitive positive only if the participant perceived reduction in the perceived symptoms and if the primary researcher performing ULTT visually observed an increase in the range of motion at elbow after the addition of desensitising manoeuvre i.e. the ipsilateral neck flexion (Quinter 1989, Butler 1990). The response of mechanosensitivity for ULTT was recorded as â€Å"Yes â€Å"or â€Å"No† and the response to structural deviation was recorded as increased (^) or decreased (v) with respect to symptoms only. A break of 10 minutes was given before the test was performed in the left hand. The same procedure was carried out and data was collected in similar manner on body chart. Data Analysis Descriptive statistics were utilized to know if mechanosensitivity for ULTT1 exists in the participants. After data collection all the sensory responses were collated on a single body chart(figure 2) which as further analysed by dividing the upper limb into five distinct areas i.e. cubital, forearm, wrist, fingers and thumb. Frequencies of these locations were counted regardless of its nature and were tabulated. This made comparison between the two hands easier. The nature of perceived sensory response which was reported as words or phrases was divided in two categories stretch pain, pull pain. Frequency of the similar type of response was counted and compared for further analysis. Demographic characteristics like age, years of experience, hours of work and dominance were to analyse if association between ULTT1 response and these variables exists. To achieve the aim of the study, the data were analysed by answering the following questions. Analysis of the ULTT1 response in asymptomatic key board operators i.e. (mechanosensitive and the perceived sensory response from body chart). From the above analysis are there any evidence showing upper limb neurodynamic tests for median nerve is positive among asymptomatic key board operators? If â€Å"Yes† is there a difference in the response to ULTT1 when compared bilaterally? If there is a difference in response when compared bilaterally, is there an association between the hours of work, age and dominance with the ULTT1 response. The answers to these key questions further assisted in exploration of the research question: Is there a variability of response to upper limb neurodynamic test of median nerve in asymptomatic keyboard operators when compared bilaterally RESULTS Summary of mechanosensitive response compared between mouse and non mouse hand: Table 1 : Table of mechanosensitivity and sensory response in bilateral upper limbs. NoMousehandRIGHT ULTT 1RIGHT STD LEFT ULTT 1LEFT STDNature of perceived sensory response (R)Location of sensory response(R)Nature of perceived sensory response (L)Location of sensory response(L) 1LYvYvStretch pain1,2,3Stretch pain1,2,3,4,5 2RNvNv–––– 3RYvYvPull pain1,2,3,4,5Pull pain1,2 4LYvYvPull pain1,2,3Pull pain1,2,3 5RYvYvStretch pain1,2,3,4Stretch pain1,2,3 6RYvYvPull pain1,2,3,4,5Pull pain1,2 7RYvYvPull pain1,2,3,4,5Pull pain1,2,3,4 8RYvYvStretch pain1,2,3,4Stretch pain1,2 9RYvYvStretch pain1,2,3,4,5Stretch pain1,2,3,4 10RYvYvStretch pain1,2,3,4Stretch pain1,2,3 11RNvNv–––– 12RYvYvPull pain1,2,3,4,5Pull pain1,2,3,4,5 13RYvYvStretch pain1,2,3,4,5Stretch pain1,2,3 14RY–Y–Pull pain1,2,3,4Pull pain1,2,3 15RYvYvPull pain1,2,3,4,5Pull pain1,2 16RNvNv–––– 17RYvYvStretch pain1,2,3,4Stretch pain1,2 18RYvYvPull pain1,2,3,4,5Pull pain1,2,3 19RYvYvStretch pain1,2,3,4Stretch pain1,2,3 20RY–Y–Stretch pain1,2,3,4Stretch pain1,2, 21LYvYvPull pain1,2,3,4Pull pain1,2,3,4,5 22RNvNv–––– 23RYvYvPull pain1,2,3Pull pain1,2,3, 24RY–Y–Stretch pain1,2,3,4,5Stretch pain1,2 25RYvYvStretch pain1,2,3,4,5Stretch pain1,2,3 26LNvNv–––– 27RYvYvPull pain1,2,3,4Pull pain1,2 28RYvYvStretch pain1,2,3,4,5Stretch pain1,2,3 29RYvYvPull pain1,2,3,4,5Pull pain1,2,3 30RYvYvStretch pain1,2,3,4Stretch pain1,2,3 ULTT1 Upper limb neural tissue tension test for median nere ; STD structural differentiation; INF: ipsilateral neck flexion Incidenc e of mechanosensitive response Fig1-Incidence of detected mechanosensitive response for ULTT 1 amongst asymptomatic keyboard operators From figure 1 it was evident that a high number of participants showed response for ULTT1. On adding ipsilateral neck flexion all of them perceived reduction in the symptoms Table 1.There was nobody who had complained of unilateral symptoms. Thus there was no difference in the mechanosensitive response to ULLT1 in the mouse and non mouse hand. Nature of the perceived sensory response and difference between the mouse and the non mouse hand After summarising the data from 30 body charts it was observed that 13 participants (43.33%) had complained of â€Å"stretch pain† and 12 participants (40%) had complained of â€Å"pull† pain (Table 1). After comparing the sensory response of mouse hand and non mouse hand in table 1, it was observed there was no difference in perceived sensory response in both the hands. Location of the perceived sensory response The location of perceived sensation in the right and left hand of all the participants were plotted on a single body chart. Figure 1 shows numerical involvement of location of symptoms for the ULTT1 amongst asymptomatic keyboard operators. Figure 1: Body chart divided into 5 areas where responses were perceived. After analysing the repsponse Graphs 2a and 2b :Comparing the symptoms in the mouse and the non mouse hand Location of response Location of response From the graphs 2a and 2b it is clearly evident there was difference in the location of sensory response between the mouse and the non mouse hand. The median nerve was more sensititive in fingers and the wrist joints as compared to the non mouse hand. Discussion: Summary of the results The results from this study showed that asymptomatic keyboard operators showed a positive mechanosensitive response for ULTT1. There was no difference in the mechanosensitive and perceived sensory response when compared bilaterally. 83.33% participants had bilaterally positive mechanosensitive response and had shown increased area of symptoms in mouse hand. And on further reviewing individual characteristics of these participants there was no association found between with age, hours of work and years of experience. Byng 1997 compared the response of ULTT1 between patients, asymptomatic keyboard workers and asymptomatic non keyboard workers. The results showed that key board operators had significant positive ULTT compared to non-keyboard user. Thus the current study and study performed by Byng et al 1997 proposes that a subclinical pathological condition exists in key board operators. There could be many reasons for such a scenario in this group of population. One of the reflection is the type of muscle exertion that is involved in the keyboard workers performing repetitive task for a prolonged hours causes static loading of neck and shoulder muscles (Subratty et al 2005). These static sustained contractions of the shoulders, neck and upper limbs may be required to fix the hands in a functional position necessary for the task (Pascarelli et al 2011). Along with this dynamic contraction of the forearm muscles are required for repetitive key actions which are then superimposed over this backgrou nd of static muscular activity. The musculoskeletal system presents the nervous system with a mechanical interface (Butler 1989). A static muscle contraction such as those witnessed in key board users cause compression of a nerve there by reducing the mobility resulting in positive mechanosensitive response (Subratty et al 2005). The results of the study performed by Lohkamp et al 2011 were in contrast to the current study. He compared bilateral ULTT1 response in 90 normal individuals and the results showed that there were more neurogenic response and reduced ROM in the non dominant hand as compared to dominant hand. The difference in the result between the two studies could be attributed to the difference in the population involved. Lohkamp et al 2011 performed study on normal healthy individual who utilized their non-dominant hand less for their normal daily activities which could have led to reduced flexibility of muscles and compromised mobility of the nerve. In the present study since key board operation is a bilateral task such a difference was not observed. Structural differentiation is added to determine if the ULTT is positive or not (Butler 1991, Nee 2006). Depending on the type of structural differentiation applied, tension in the median nerve could be increased or decreased (Byl et al 2002). In this study all the participants who had reported symptoms for ULTT1; 100% had reported decreased in the sensory response after adding structural differentiation (ipsilateral neck flexion). Similar results were reported by Selvaratnam et al 1994 and Scot et al 2008. This observation might be caused by decreased tensile force of the nerve causing increase in the circulation (Otaga and Niato, 1986). Similar results were seen in a study performed by Coopeiters et al 2002A which concluded that with structural differentiation there was a change in the ROM at the elbow joint and the frequency of response distal to it had reduced. Coopeiters et al 2002A also suggested performing contra lateral neck flexion as a structural differentiation to ULTT1 a s it causes more tension in the nerve tissue and is more specific in provoking the symptoms. But since this study was done in asymptomatic key board operators who are already exposed to high risk of developing overuse syndrome symptoms (Scot et al,2008), contra lateral neck flexion was not the choice of STD in this study for ethical reasons. The present study found no difference in the perceived sensory response in the mouse and the non- mouse hand. Stretch and pull pain were the reported perceived symptoms. The literature reads that stretch and pull sensations are considered as normal response to ULTT1. An individual is considered as mechanosensitive positive if there is a decreased in the ROM while performing ULTT (Buttler1991). Even though the participants had shown response which was similar to normal’s they were still labelled as mechano sensitive for ULTT1 as the researcher had observed reduced ROM at elbow while performing ULTT but it was not measured. This further emphasise that asymptomatic key board users could have a hidden pathological state and are at high risk for developing repetitive stress injury syndromes. An understandable sample of frequency and nature of symptoms was recognized as there was not much of deviation. Amongst the participants who were mechanosensitive bilaterally 100% had perceived sensation at the cubital area (anterior aspect of elbow). The other common reported sites were forearm, wrist, fingers and thumb. The site of involvement was in accordance to the study put forth by Kenneally et al 1988 and Butler et al 1989. The 92% who had complained of more areas of response in mouse hand, had perceived symptoms in the cubital area wrist fingers and thumb while the non dominant hand had received symptoms only in cubital area and forearm. The rationale for this could be the usage of the mouse itself. Recent studies like Jepsen et al 2002 contributed to the literature by performing a cross sectional study on computer operators and concluded that pain, parasthesia and weakness were more prevalent in mouse arm as compared to non-mouse arm. The clinical reasoning behind this could be the mouse operating wrist is constantly positioned in a bent position and this causes reduced space in the carpal tunnel further reducing the mobility of median nerve and the other structures like tendon situated in it. Thus in the median exposed to more compressive forces in the mouse hand than the contra lateral limb and hence it becomes irritable and produces symptoms like tingling and numbness in the wrist, fingers and th umb. Also the difference in location of response had no association with age, hours of work and years of experience as these characteristics were no different than the other participants in the study similar result were observed by (Byng et al 1997) Theoretical Implication: From the current study it can be suggested that a subclinical pathological state exisits among female amongst the asymptomatic female key board operators supporting several hypothesis that the origin of repetitive stress injury are neurogenic in origin. This study also suggests that the usage of the mouse along with causes increased mechanosensitivity of median nerve in wrist fingers and thumb. Thus work place modification and ergonomic advise should also consider the mouse modification. Clinical Implication: Literature shows that dominant arm in normal’s could be used as a control group while assessing the ULTT1 response amongst symtomatics as there exists no variation in response to ULTT1 amongst normal healthy individuals. This study though performed on asymptomatic targeted an intermediate group and suggests that dominant arm is not a reliable diagnostic indicator as variability exists in the bilateral response with more response being in the dominant arm which is in contrast to the current literature. Strength of the study Limited research is available which compares bilateral response of ULTT1 thus the current study adds on to this limited literature. Also while ULTT1 was being conducted the researchers were blinded to the information of dominance to prevent assessor bias. The results obtained from the study could be generalizable as a large age group was included. Limitations Participants were labelled as mechanosesntitive positive if they had perceived a reduction in symptoms after adding ipsilateral neck flexion . No objecetive scale was used to find by how much the percentage the symptoms were reduced thus future research should incorporate scales like VAS scale to have more reliable results. The ULTT was carried out only ones on participants to label them as mechanosesntive positive. Thus this single reposne may not have recorded the real response. Ideally a mean of 3 response would be indiacted to prevent any errors. Scope for future research Future research should focus on more objective methods of accessing the variability of response ofULTT1 among symptomatic key board operators. If ROM is suggested as objective means to measure variability research should be carried out to know how much difference in ROM is required to label an individual mechanosensitive positive. Conclusion The results indicate that asymptomatic key board operators are mechanosensitive positive for ULTT1. There exists a difference in the location of the perceived response when compared bilaterally with more areas being in the dominant arm. Thus domiant of asymptomatics could not be used as a normal control variable while assessing the response of ULTT1 in symptomatic population. REFERENCES Andersen JH, Harhoff M, Grimstrup S et al. Computer mouse use predicts acute pain but not prolonged or chronic pain in the neck and shoulder. Occup Environ Med 2008; 65:126-131 Balster S, Jull G. Upper trapezius muscle activity during the brachial plexus tension test in asymptomatic subjects. Manual Therapy 1997; 2(3): 144-149 Bell A. The upper limb tension test – bilateral straight leg raising – a validating manoeuvre for the upper limb tension test. Proceedings of the fifth Biennial Conference of the Manipulative Therapists Association of Australia Melbourne, 1987 pp 106-114 Butler DS. 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Sympathetic slump the effect of a novel manual therapy technique on peripheral sympathetic nervous system function.Journal of Manual Manipulative Therapy, 1994; 2: 156-162. Subratty , Korumtollee F. Occupational overuse syndrome among keyboard users in Mauritius. Indian association of occupational health 2005; 9(2):71-75.Woolf CJ. Recent advances in the path physiology of acute pain. British Journal of Anaesthesia1989; 63: 139-146 Sunderland S, Bradley KC. Stress-strain phenomena in human peripheral nerve trunks. Brain 1961; 84: 102-119 Walsh M.Upper Limb Neural Tension Testing and Mobilization: Fact, Fiction, and a Practical Approach. Journal of Hand therapy 2005; 18(2):241-258. How to cite An evaluation of Repetitive Stress Injury (RSI), Essay examples

Tax Reforms in India Since 1991 Essay Example For Students

Tax Reforms in India Since 1991 Essay There have been major changes in tax systems of countries with a wide variety of economic systems and levels of development during the last two decades. The motivation for these reforms has varied from one country to another and the thrust of reforms has differed from time to time depending on the development strategy and philosophy of the times. In many developing countries, the immediate reason for tax reforms has been the need to enhance revenues to meet impending fiscal crises. One of the most important reasons for recent tax reforms in many developing and transitional economies has been to evolve a tax system to meet the requirements of international competition. Indian Criteria There have been a number of attempts at improving the tax system since independence. The principal objective of these attempts has been to enhance revenue productivity to finance large development plans. Although the various tax reform committees considered economic efficiency as one of the objectives, the recommendations do not bear much testimony to this aspect. We will write a custom essay on Tax Reforms in India Since 1991 specifically for you for only $16.38 $13.9/page Order now The recommendations were in keeping with the philosophy of the times. Further, even when the committees did recommend certain measures on efficiency considerations, this was not acted upon if it involved loss of revenues. IMPACT OF TAX REFORMS SINCE 1991 As in other countries, the systemic reforms in the tax system in India in the 1990s were the product of crisis but the reforms were calibrated on the basis of detailed analysis. Tax reform since 1991 was initiated as a part of the structural reform process, following the economic crisis of 1991. In keeping with the best practice approaches, the Tax Reform Committee ( TRC) adopted an approach of combining economic principles with conventional wisdom in recommending comprehensive tax system reforms. There are three parts to it. In the first part, the Committee set out the guiding principles of tax reform and applied them to important taxes namely, taxes on income and wealth, tariffs and taxes on domestic consumption. The first part of the final report was concerned mainly with the much-neglected aspect of reforms n administration and enforcement of both direct and indirect taxes. The second part dealt with restructuring the tariff structure. In keeping with the structural adjustment of the economy, the basic principles taken in the recommendations were to broaden the base, lower marginal tax rates, reduce rate differentiation, and undertake measures to make the administration and enforcement of the tax system more effective. The reforms were to be calibrated to bring about rev enue neutrality in the short term and to enhance revenue productivity of the tax system in the medium and long term. The overall thrust of the TRC was to (i) decrease the share of trade taxes in total tax revenue; (ii) increase the share of domestic consumption taxes by transforming the domestic excises into VAT and (iii) increase the relative contribution of direct taxes. The important proposals put forward by the TRC included reduction in the rates of all major taxes, viz. customs, individual and corporate income taxes and excises to reasonable levels, maintain progressivity but not such as to induce evasion. The TRC recommended a number of measures to broaden the base of all taxes by minimizing exemptions and concessions, drastic simplification of laws and procedures, building a proper information system and computerization of tax returns, and a thorough revamping and modernization of the administrative and enforcement machinery. It also recommended that the taxes on domestic production should be fully converted into a value added tax, and this should be extended to the wholesale level in agreement with the states, with additional revenues beyond the post-manufacturing stage passed on to the state governments. In the case of customs, the TRC recommendations were the weakest. The TRC recommended tariff rates of 5, 10, 15, 20, 25, 30 and 50 to be achieved by 1997-98. The tariff rate was to vary directly with the stage of processing of commodities, and among final consumer goods, with the income elasticity of demand (higher rates on luxuries). Implementation of reforms since 1991 The government accepted the recommendations of the TRC and has implemented them in phases. Although it did not entirely follow the recommendations and s yet to implement many of the measures to strengthen the administration and enforcement machinery, most of the recommendations have been implemented. It must also be noted that the pace and content of reforms have not been exactly true to TRC recommendations. As regards the personal income taxes, the most drastic and visible changes have been seen in the reduction in personal and corporate income tax rates. In the case of personal income taxes, besides exemption, the number of tax rates has been reduced to three and the tax rates were drastically reduced to 10, 20 and 30 per cent. At the same time, the exemption limit was raised in stages to Rs 50,000. Combined with the standard deduction, a salaried taxpayer up to an income of Rs 75,000 need not pay any tax. In addition, saving incentives were given by exempting investment in small savings and provident funds up to a specified limit. Attempts have also been made to bring in the self-employed income earners into the tax net. Every individual living in large cities covered under any of the specified conditions (ownership of house, cars, membership of a club, ownership of credit card, foreign travel) is necessarily required to file a tax return. .u371e3729256d4468a82786c07023b43e , .u371e3729256d4468a82786c07023b43e .postImageUrl , .u371e3729256d4468a82786c07023b43e .centered-text-area { min-height: 80px; position: relative; } .u371e3729256d4468a82786c07023b43e , .u371e3729256d4468a82786c07023b43e:hover , .u371e3729256d4468a82786c07023b43e:visited , .u371e3729256d4468a82786c07023b43e:active { border:0!important; } .u371e3729256d4468a82786c07023b43e .clearfix:after { content: ""; display: table; clear: both; } .u371e3729256d4468a82786c07023b43e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u371e3729256d4468a82786c07023b43e:active , .u371e3729256d4468a82786c07023b43e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u371e3729256d4468a82786c07023b43e .centered-text-area { width: 100%; position: relative ; } .u371e3729256d4468a82786c07023b43e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u371e3729256d4468a82786c07023b43e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u371e3729256d4468a82786c07023b43e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u371e3729256d4468a82786c07023b43e:hover .ctaButton { background-color: #34495E!important; } .u371e3729256d4468a82786c07023b43e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u371e3729256d4468a82786c07023b43e .u371e3729256d4468a82786c07023b43e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u371e3729256d4468a82786c07023b43e:after { content: ""; display: block; clear: both; } READ: Julius Caesar Essay PaperEmpirical evidence shows that this drastic reduction in the marginal tax rates has improved the compliance index significantly2. Thus, revenues from personal and corporate income taxes have shown appreciable increases after the reforms were initiated in spite of the fact that the rates of tax have been reduced significantly. Voluntary disclosure scheme to allow a one time amnesty to tax defaulters by paying the necessary tax was introduced in 1997-98. In the case of corporate income taxes, the rates were progressively reduced on both domestic and foreign companies to 35 per cent and 48 per cent respectively. The dividend tax at the individual income tax level has been abolished. However, very little has been done in terms of broadening the base of corporation tax. In fact, besides depreciation allowances and exemptions for exporters, generous tax holidays and preferences are given for investment in various activities (housing, medical equipment, tourism, infrastructure, oil refining, free trade zones, software development, telecommunication, sports etc. ). Consequently, the tax base has not grown in proportion to the growth of corporate profits. As many corporate entities took generous advantage of all these tax preferences, there were a number of â€Å"zero-tax† companies. To ensure minimum tax payments by them, a Minimum Alternative Tax (MAT) was introduced in 1997-98. In the case of tariffs, there has been a drastic reduction in both the average and peak tariff rates. In 1990-91, the unweighted average nominal tariff was 125 percent and peak rate was 355 per cent. These were progressively reduced over the years. The peak rate of import duty in 1997-98 was 40 per cent and the average rate of tariff is just about 25 per cent. It is proposed to reduce the tariffs further to the levels prevailing in the South-East Asian countries in the next five years. In terms of rate differentiation, the number of tax rates continues to remain high. While in the initial years, there was an attempt to reduce the rate differentiation, in more recent years, the variations have, in fact, increased. Again, the pattern of tariffs with the rates varying with the stage of processing has resulted in very high incentives given to the assembly of consumer durables and luxury items of consumption. There has been a considerable simplification and rationalization of union excise duties as well. Besides reduction in the number of rates, the tax has been progressively converted from a specific into ad valorem levy in respect of the majority of commodities. The facility of providing credit on input taxes under the MODVAT( modified value added tax ) too has been progressively extended to a larger number of commodities. As of now almost 80 per cent of the goods covered under excise duties are provided with the MODVAT facility. The base of the tax was broadened by removing the exemptions and levying excise duty at the lowest rate (8 per cent). There has also been a simplification of the tax on the small-scale sector. As the government realized that there was considerable misuse, availability of MODVAT credit was reduced to 95 percent instead of 100 per cent. Another important change that has been brought about since 1991 is the introduction of a selective tax on services. The constitution does not assign this tax base specifically either to the centre or the states. However, the central government by invoking residuary powers has introduced a tax on services since 1994-95. Beginning with three services (telephones, non-life insurance and stock brokerage), the base of the tax has been broadened to cover a large number of services such as transporters, car rentals, air travel agents, architects, interior designers, management consultants, chartered accountants, cost accountants, company secretaries, credit rating agencies, market research agencies, underwriters, private security/detectives, real estate agencies and mechanized slaughter houses. There have been significant attempts to improve the administration and enforcement of the tax as well, though progress in actual implementation has not been commensurate. Besides amnesties given from time to time, efforts have been made to reduce arrears by introducing simplified assessment procedures. A large number of pending cases in courts have been decided through out of court settlements. There have also been attempts to establish special tax courts to deal exclusively with tax disputes. With the assistance of the Canadian International Development Agency (CIDA), the government has started an ambitious programme of computerizing tax returns and building a management information system. Revenue implications of reforms The economic crisis of 1991 resulted in a significant decline in revenues. Although the tax reforms were intended to be a revenue neutral exercise, the natural consequence of a significant decline in tax rates was to reduce revenues. As there was no commensurate increase in the tax base, the revenue naturally showed a declining trend. .u93d324293aa80fcc966bf732114abcb5 , .u93d324293aa80fcc966bf732114abcb5 .postImageUrl , .u93d324293aa80fcc966bf732114abcb5 .centered-text-area { min-height: 80px; position: relative; } .u93d324293aa80fcc966bf732114abcb5 , .u93d324293aa80fcc966bf732114abcb5:hover , .u93d324293aa80fcc966bf732114abcb5:visited , .u93d324293aa80fcc966bf732114abcb5:active { border:0!important; } .u93d324293aa80fcc966bf732114abcb5 .clearfix:after { content: ""; display: table; clear: both; } .u93d324293aa80fcc966bf732114abcb5 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u93d324293aa80fcc966bf732114abcb5:active , .u93d324293aa80fcc966bf732114abcb5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u93d324293aa80fcc966bf732114abcb5 .centered-text-area { width: 100%; position: relative ; } .u93d324293aa80fcc966bf732114abcb5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u93d324293aa80fcc966bf732114abcb5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u93d324293aa80fcc966bf732114abcb5 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u93d324293aa80fcc966bf732114abcb5:hover .ctaButton { background-color: #34495E!important; } .u93d324293aa80fcc966bf732114abcb5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u93d324293aa80fcc966bf732114abcb5 .u93d324293aa80fcc966bf732114abcb5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u93d324293aa80fcc966bf732114abcb5:after { content: ""; display: block; clear: both; } READ: Antigone by Sophocles is one of the most distingui EssayThus, the tax-GDP ratio, which was over 16 per cent in 1990 91, declined sharply to less than 14 per cent in 1993-94. Although thereafter there has been some improvement, it still remains less than 15 per cent and this remains a matter for concern (India 1994). Thus, the reforms in the Indian context have in fact, caused an immediate loss of revenues, though in the next few years, they are likely to reach pre-reform levels. Interestingly, in spite of significant reductions in the rates of both individual and corporate income taxes, the revenues have shown a significant increase. The share of revenue from direct taxes showed a significant increase as a proportion of GDP as well as total tax revenue. The contribution of revenue from direct taxes, which was less than 14 per cent in 1990-91, increased sharply to 24 per cent in 1997-98. However, it is not clear to what extent the increase in revenue productivity is due to increase in public sector wages following the implementation of pay commission recommendations, how much of this is attributable to better compliance arising from lower marginal tax rates and how much due to administrative measures. The decline in the tax-GDP ratio since the reforms were initiated has to be attributed to lower yield of indirect taxes. Naturally, some reduction in customs revenue was only to be expected as the prevailing tariffs were extremely high and had to be drastically reduced. For the same reason, the reforms in excise duties were to be calibrated to compensate revenue loss from import duties. This, however, did not happen and in fact, the revenue from union excise duties showed a drastic decline. Analysis shows that the revenue from import duties as a ratio of GDP declined by 1. 3 percentage points from 3. 9 per cent in 1990-91 to 2. 6 per cent in 1997-98. However, decline in the revenue from excise duties was faster, by 1. 5 percentage points from 4. 6 per cent to 3. 1 per cent during the same period. Consequently, the share of excise duties in total revenue declined by about 7 percentage points (from 28 to 21 per cent) as compared to a 6 percentage point decline in the share of customs (from 24 to 18 per cent). Significant improvements in the tax ratio, therefore, have to come from improvement in the revenue productivity of domestic indirect taxes. The continued heavy reliance on import duties as a source of revenue rather than as an instrument of protection is an issue that merits some discussion. It has been pointed out that the central government does not have the incentive to raise revenues from the taxes that are shared with the states. According to the existing intergovernmental fiscal arrangement, the central government should share 87. percent of the net collections from personal income tax and 47. 5 per cent of gross revenues from union excise duties with the states. This is alleged to have created a moral hazard problem and it is stated that the central government concentrates on those taxes which are not shared. Consequently, while the share of revenues from the taxes that are shared with the states have declined, the revenues from the sources that are not shared have shown a ste ady increase. Conclusion After eight years of tax reform, as already mentioned, a number of disquieting features in the tax system still remain. Improving the productivity of the tax system continues to be a major challenge in India. The tax ratio is yet to reach the pre-reform levels. The most important challenge in restructuring the tax system in the country is to evolve a co-ordinated consumption tax system. Development of dual VAT – a manufacturing stage VAT by the centre and a consumption type destination based retailed stage VAT by the states is a solution, which needs to be progressively applied. However, neither the centre nor the states have made appreciable progress in this regard. To achieve this, in the case of the centre, the excise duties should be levied entirely as ad valorem levies. The rates should be rationalized into a maximum of two and tax credit should be provided on a systematic basis. For this, developing a proper information system is imperative. At the state level, transforming the state taxes into VAT has to be calibrated even more carefully. A major difficulty in evolving a destination based retail stage VAT at the state level arises from the fact that the states do not have the power to levy tax on services. As mentioned earlier, the states can levy sales taxation of only goods. Taxation of services is not assigned to either the centre or the state, but the former levies taxes on selected services based on power to levy taxes on residual items. Proper levy of goods and services tax would, therefore, require an amendment of the Constitution. The central government can use this as a leverage to persuade the states to reduce and eventually eliminate the taxation on inter-state sales so that a levy of destination based VAT becomes a reality.