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.

The Debate Over the Clearcutting Method

The Debate Over the Clearcutting Method Clearcutting is a method of harvesting and regenerating trees in which all trees are cleared from a site and a new, even-aged stand of timber is grown. Clearcutting is only one of several methods of timber management and harvest on both private and public forests. However, this single method of harvesting trees has always been controversial but even more so since mid-1960s environmental awareness. Many conservation and citizen groups object to clearcutting on any forest, citing soil and water degradation, unsightly landscapes, and other damages. The wood products industry and mainstream forestry professionals defend clearcutting as an efficient and successful silvicultural system but only used under certain conditions where non-timber issues are not degraded. The choice of clearcutting by forest owners is much dependent upon their objectives. If that objective is for maximum timber production, clearcutting can be financially efficient with lower costs for timber harvesting than other tree harvesting systems. Clearcutting has also proven successful for regenerating stands of certain tree species without damaging the ecosystem. Current Status The Society of American Foresters, an organization that represents mainstream forestry, promotes clearcutting as a method of regenerating an even-aged stand in which a new age class develops in a fully-exposed microclimate after removal, in a single cutting, of all trees in the previous stand. There is some debate about the minimum area that constitutes a clearcut, but typically, areas smaller than 5 acres would be considered patch cuts. Larger cleared forests more easily fall into the classic, forestry defined as clear-cut. Removing trees and forests to convert land to non-forest urban development and rural agriculture would not be considered clearcutting. This is called land conversion - converting the use of land from forest to another type of use. What's All the Fuss About? Clearcutting is not a universally accepted practice. Opponents of the practice of cutting every tree within a specific area contend it degrades the environment. Forestry professionals and resource managers argue that the practice is sound if used properly. In a report written for a major private forest owner publication, three extension specialists, one forestry professor, one assistant dean of a major college of forestry and a state forest health specialist agree that clearcutting is a necessary silvicultural practice. According to the article, a complete clearcut usually creates the best conditions for regenerating stands under certain conditions and should be used when those conditions occur. Check out these clearcut myths and facts developed by the Virginia Department of Forestry (pdf). This is opposed to a commercial clearcut where all trees of marketable species, size, and quality are cut. This process does not take into account any of the concerns addressed by forest ecosystem management. Aesthetics, water quality, and forest diversity  are the main sources of public objection to clearcutting. Unfortunately,  an often disinterested public and casual viewers of forestry activities have overwhelmingly decided that clearcutting is not an acceptable social practice simply by looking at the practice from their car windows. Negative terms like deforestation, plantation forestry, environmental degradation and excess and exploitation are closely associated with clearcutting. I have written a history of how forest ecosystems are now treated by natural resource professionals to include most foresters. Clearcutting in national forests can now only be done if it is used to further the improvement of ecological objectives to include wildlife habitat improvement or to preserve forest health but not for specific economic gain. Pros Proponents of clearcutting suggest that it is a sound practice if the right conditions are met and correct harvest methods used. Here are conditions that can include clearcutting as a harvest tool: When regenerating tree species that need full sunlight to stimulate seed sprouting and seedling growth.When dealing with sparse or exposed or shallow-rooted trees that are in danger of being damaged by  wind.When trying to produce an even-aged stand.When regenerating stands of tree species that are dependent on wind blown seed, root suckers or cones that need fire to drop seed.When faced with salvaging over-mature stands and/or stands killed by insects, disease or fire.When converting to another tree species by planting or seeding.To provide habitat for wildlife species that require edge, new ground and high-density, even-aged stands. Cons Opponents of clearcutting suggest that it is a destructive practice and should never be done. Here are their reasons, although not  every one of these can be supported by current scientific data: A clearcut increases soil erosion, water degradation and increased  silting  in creeks, rivers, and reservoirs.Old growth forests, which have been systematically clearcut, are healthy ecosystems which have evolved over centuries to be more resistant to insects and disease.Clearcutting inhibits sustainability of healthy and holistic forest ecosystems.Aesthetics and quality forest views are compromised by clearcutting.Deforestation and the resulting removal of  tree  from clearcutting  leads  to a plantation forestry mentality and results in environmental degradation.

Identifying and Dating Old Cabinet Card Photographs

Identifying and Dating Old Cabinet Card Photographs Cabinet cards, popular in the late 1800s, are easy to recognize because they are mounted on cardstock, often with an imprint of the photographer and location just below the photo. There are similiar card-type photographs, such as the smaller  carte-de-visits  which was introduced in the 1850s, but if your old photo is about 4x6 in size then chances are it is a cabinet card. A style of photograph first  introduced in 1863 by Windsor Bridge in London, the cabinet card is a photographic print mounted on card stock. The Cabinet card got its name from its suitability for display in parlors especially in cabinets and was a popular medium for family portraits. Description:A traditional cabinet card consists of a 4 X 5 1/2 photo mounted on 4 1/4 x 6 1/2 card stock. This allows for an extra 1/2 to 1 of space at the bottom of the cabinet card where the name of the photographer or studio was typcially printed. The cabinet card is similar to the smaller carte-de-visite which was introduced in the 1850s. Time Period: First Appeared: 1863 in London; 1866 in America Peak Popularity: 1870-1895 Last Use: Cabinet cards are rarely found dating after 1906, although cabinet cards continued to be produced into the early 1920s. Dating a Cabinet Card:Details of a cabinet card, from the type of card stock to whether it had right-angled or rounded corners, can often help to determine the date of the photograph to within five years. It is important to note, however, that these dating methods arent always accurate. The photographer may have been using up old card stock, or the cabinet card may have been a re-printed copy made many years after the original photo was taken.   Card Stock 1866-1880 Square, lightweight mount1880-1890 Square, heavy weight card stock1890s Scalloped edges Card Colors 1866-1880 Thin, light weight card stock in white, off white or light cream. White and light colors were used in later years, but generally on heavier card stock.1880-1890 Different colors for face and back of mounts1882-1888 Matte-finish front, with a creamy-yellow, glossy back. Borders 1866-1880 Red or gold rules, single and double lines1884-1885 Wide gold borders1885-1892 Gold beveled edges1889-1896 Rounded corner rule of single line1890s on... Embossed borders and/or lettering Lettering 1866-1879 Photographer name and address often printed small and neatly just below the image, and/or studio name printed small on back.1880s on... Large, ornate text for photographer name and address, especially in cursive style. Studio name often takes up the entire back of the card.Late 1880s-90s Gold text on black card stock1890s on... Embossed studio name or other embossed designs Other Types of Card Mounted Photographs: Cartes-de-visite 2 1/2 X 4 1850s - 1900sBoudoir 5 1/2 X 8 1/2 1880sImperial Mount 7 X 10 1890sCigarette Card 2 3/4 X 2 3/4 1885-95, 1909-17Stereograph 3 1/2 X 7 to 5 X 7

The Patriot Movie Review Example | Topics and Well Written Essays - 750 words

The Patriot - Movie Review Example Imdb (2009) says that one of the reasons Harrison Ford to decline the leading role was because he has got the feeling that the Revolutionary war is depicted as "one-man's-revenge". I believe that even though the plot of the film is centered on the American Revolution, the film focuses around the personal drama of the main character, rather than accurately describing the historical events. Even though the character of Benjamin Martin is slightly based on real life of the soldier Francis Marion, the film resembles a melodramatic performance by Gibson (Harvey 2000). Garabedian (2009) comments that the film gets too personal and does not maintain the balance between the film's action and the main character's revenge. The director missed to represent the historical events in depth. Instead the audience witnesses ongoing bloody battles, where people are chopped off and killed all the time (Garabedian 2009). The bloodshed seems to be endless. What is ignored is some brief explanation about the historical background that the movie is representing. The fighting scenes are very unsettling. Harvey (2000) observes that the overuse of slow motion photography in most of the battles distort the senses of the viewer, as they can witness soldiers being struck by musket ball and the blood that spatter. Such a super slow motion was not necessary. Why do you think the film was made when it was, and for what underlying purpose, if any I believe that the film was filmed in order to instigate pride in Americans and to show how they built up their patriotism. The underlying purpose for me was also to see the Revolution through the eyes of one man who was led to take part in the war, out of his duty to protect both the land and the people from the British. What do you think might have been happening in the contemporary climate when the film was made that could have influenced how the movie portrayed the past The movie release data was in June 2000. If the movie was filmed two years from then, I presume that the focus will not be on one man only. After the events of September 11, I think that the patriot theme will concentrate around how the whole nation fights against its independence, instead of showing one evil man - Col. William Tavington against the inspiration of the good - Benjamin Martin. What does the movie say both about the historical past it depicts and about the historical present when the film was made In my opinion the movie goes too much into personal details and melodrama, interpersonal conflicts and aspirations rather than clarifying the historical circumstances that led to the American Revolution. The fight for freedom is not the fight of a nation, but the fight of a family, or several people trying to intercommunicate why they do it. The film reminds us that it is made is modern times, thanks to the violent, battle scenes that can shock any viewer. However, filmmakers beautifully recreates the atmosphere of the late 1700 with original South Caroline landscapes and cottages. How receptive do you think audiences at the time might have been to see a movie like the one you

Tourist Typologies and Tourist Motivations Essay

Tourist Typologies and Tourist Motivations - Essay Example Closely related to tourist motivation are tourist typologies. Tourist typologies refers to the profiles of groups of people with similar travel needs and requirements. Tourist typologies are closely related to tourist motivations because originally tourist motivations were used in constructing tourist typologies. This is true with the work of many early writers especially Cohen.Different authors have come up with different versions of constructing tourist typologies. Cohen(1972),categorized tourists into four types. The first category is what he called ‘organized’ mass tourists. This type of tourists buy their holiday package and after that they follow the decisions and programs of their tour operators. They interact less with the host community and confine themselves in an ‘environmental bubble’. An environmental bubble is what surrounds the tourist ‘from the security of which they observe and experience the strangeness of the host environment’ making the tourist to taste the new environment without being overwhelmed by it.(Cohen 1972)The second type of tourist is the ‘individual mass tourist’. This type, unlike the organized mass tourist,have some control of their own programs although, like the organized mass tourist, they use the facilities provided by their tour operators. Again, many individual mass tourists visit ‘sights’ in much the same way as organized mass tourists.(Cohen 1972)The third type of tourists is the ‘explorer’ .This type of tourist i s much more independent than the above two types. ... many early writers especially Cohen. Different authors have come up with different versions of constructing tourist typologies. Cohen(1972),categorized tourists into four types. The first category is what he called 'organized' mass tourists. This type of tourists buy their holiday package and after that they follow the decisions and programs of their tour operators. They interact less with the host community and confine themselves in an 'environmental bubble'. An environmental bubble is what surrounds the tourist 'from the security of which they observe and experience the strangeness of the host environment' making the tourist to taste the new environment without being overwhelmed by it.(Cohen 1972) The second type of tourist is the 'individual mass tourist'. This type, unlike the organized mass tourist ,have some control of their own programs although, like the organized mass tourist , they use the facilities provided by their tour operators. Again, many individual mass tourists visit 'sights' in much the same way as organized mass tourists.(Cohen 1972)The third type of tourists is the 'explorer' .This type of tourist is much more independent than the above two types. The explorer makes his own programs on where he wants to go and visit. He associates himself more with the local people and many a times speaks the language of the local people although he still puts up in comfortable hotels. He sticks to the things he does in his daily life. (Cohen 1972). The last type of tourists according to Cohen is the 'drifter'. The drifter will live with the community. He gets embedded in their culture and even earns his income from the community often by doing low skilled jobs. This helps him to easily mix with the

The True Message of Joy Luck Club and The Hundred Secret Senses Essay

The True Message of Joy Luck Club and The Hundred Secret Senses    Alice Walker calls Amy Tan's novel, The Joy Luck Club, "honest, moving, and beautifully courageous."   Publisher's Weekly describes the novel as "intensely poetic, startlingly imaginative and moving ... deceptively simple yet inherently dramatic."   Not only has Amy Tan's fiction been praised for its literary merit, but it also has been included in anthologies of multicultural literature for its portrayal of Chinese and Chinese-American culture.     Ã‚  Ã‚  Ã‚  Ã‚   However, critics such as George Tseo vehemently disagree with these and other accolades, particularly regarding the cultural details of Tan's fiction and Mandarin Chinese dialogue.   "I take umbrage at Amy Tan's confused rendition of Mandarin not only because the true beauty of the language is obscured but because by doing so the Chinese culture is misrepresented."   He argues that Tan uses "phony" and "stereotypically wooden and metaphorical" Chinese dialogue, a one-sided over-emphasis on Chinese superstitious practices, and culturally implausible plots (339).     Ã‚  Ã‚  Ã‚  Ã‚   Sau-Ling Cynthia Wong, an associate professor of Asian-American studies at the University of Berkeley, corroborates Tseo's challenge of Tan's cultural accuracy.   Wong points out errors such as Tan's misuse of the term "tang jie" or "sugar sister" in The Hundred Secret Senses, Tan's third novel.   Not only has Tan confused the word "tang" with its Chinese homophone--which does not mean "sugar"--but she has ascribed a metaphorical use, meaning a friend as close as a sister, to a term which only refers to a blood relative in the Chinese kinship system (180-82).   Wong acknowledges that "errors of the 'sugar sister' type [lin... ...s. Ed. Harold Bloom. Philadelphia: Chelsea House, 1997. 85-7. Schell, Orville. Critical Extract. Asian-American Women Writers. Ed. Harold Bloom. Philadelphia: Chelsea House, 1997. 82-3. Shear, Walter. "Generational differences and the diaspora in The Joy Luck Club." Women Writers. 34.3 (Spring 1993): 193. Expanded Academic Index. Souris, Stephen. "'Only Two Kinds of Daughters:'" Inter- Monologue Dialogicity in The Joy Luck Club." Melus 19.2 (Summer 1994):99-123. Tan, Amy. The Joy Luck Club. New York: Ivy Books, 1989. --------- The Hundred Secret Senses. New York: Ivy Books, 1995. Willard, Nancy. Critical Extract. Asian-American Women Writers. Ed. Harold Bloom. Philadelphia: Chelsea House, 1997. 84-5. Xu, Ben. "Memory and the Ethnic Self: Reading Amy Tan's Joy Luck Club." Melus 19.1 (Spring 1994): 3-17.

Human Genetic Engineering Essay

â€Å"Human genetic engineering is the alteration of an individual’s genotype with the aim of choosing the phenotype of a newborn or changing the existing phenotype of a child or adult. It holds the promise of curing genetic diseases like cystic fibrosis, and increasing the immunity of people to viruses. It is speculated that genetic engineering could be used to change physical appearance, metabolism, and even improve mental faculties like memory and intelligence†. (Wikipedia) There are many risks associated with putting genes into a human body while getting the desired results. There are genes that are carried in on viral vectors and we have altered these budgets so that they do not infect a person with a disease. There have been several deaths in gene therapy trials, such as â€Å"Jesse Gelsinger†, in 1999. Genetic engineering has attracted much controversy, pros and cons. There have been cries that scientists are â€Å"playing God† and this will lead to a two-tier society or as some would say; the haves and have- nots. This isn’t any different that the cries that were heard across the world when Louise Brown, the first child to be conceived by IVF treatment, was born. This was in the late 1970’s. Today IVF is a common but expensive fertility treatment. Genetic engineering holds the potential that parents would assemble their children genetically, to be smarter or more athletic or have a certain eye or hair color. It is this genetic engineering of humans that frighten people. They are afraid that we would somehow design the human race. But then again, people say that this could be a benefit to be able to sort out the genes that criminals have and weed it out. It is also said that a genetically engineered human could suffer from a reduced sense of individuality. A cloned child might feel that their future is worth less than a non cloned child. Critics also argue that cloning would encourage parents to value how well child can genetically meet their expectations rather than loving them for who they are. It is also said that with cloning humans, that parents and society would view their children as objects rather than a person with actually feelings. If human cloning becomes a reality and a regular social practice, parents might want to â€Å"play the lottery† and chose their child genetically. One of the saddest parts about genetic engineering is that it could end human individuality. Everyone would want to be skinny, muscular, beautiful, and intelligent and who knows what else. If your DNA could be shaped would you choose inferior traits? This could possibly end artistic expression and individuality, and make everyone predictable, identical, and boring just like a robot.