Account for the decline in prestige and authority of the pap essays

Record for the decrease in renown and authority of the pap expositions Record for the decrease in renown and authority of the papacy during the During the fourteenth century, the papacy endured an immense decrease in distinction and authority because of numerous elements. These incorporate, the open clash between Pope Boniface VIII and King Phillip IV of France, the headway of some city-conditions of Italy with Rome being abandoned, the expulsion of the Apostolic See from Rome to Avignon, the Great Schism and the papacies center around managerial and juristic issues instead of otherworldly immaculateness. Since the induction challenge (1075-1122) there have been progressing battles between the common and otherworldly powers. Most remarkable is the open clash between King Phillip IV of France and Pope Boniface VIII over the capacity to burden the congregation and the capacity to bring the church under the equity of the ruler. Mainstream burdening of the congregation was not what the papacy needed as it gave them less cash to burden for themselves. The ecclesiastical bull Clericis Laicos restricted such assessments. Ruler Phillip resisted the bull and kept on burdening the pastorate. This is justifiable as though he were to comply with the bull; a tremendous measure of available land would be lost to him. The idea of Criminous ministry was likewise a major issue as the individuals saw preists gently censured for genuine wrongdoings. This prompted a general fealing that the congregation was indulging its own. Phillip asserted that any individual who oversteps mainstream law ought to be a ttempted in a common court. Pope Boniface differ fealing that the Church couldn't be independandt if its personel could be captured whenever. Unam Sanctum was isued to attest the predominance of the Church over mainstream poweres. ...Observe, here are two blades... both are in the intensity of the Church, the otherworldly blade and the material, yet the last is to be utilized for the congregation and the previous by her... This outlines the ecclesiastical perspective on the world and effectivaly evacuates the common capacity to charge individuals... <!

Justifying the Ways of Miltons Ideal Description Essays - Literature

Legitimizing the Ways of Miltons Ideal Description Essays - Literature Legitimizing the Ways of Miltons Ideal Description Dr. Ahmad-zadeh Term Project on Milton 1.21.2015 Supporting the Ways of Miltons Ideal Description Milton in his Paradise Lost has taken the test to speak to both the prelapsarian and postlapsarian world. It is a genuinely requesting challenge since he needs to portray the prelapsarian condition as a so optimistic and immaculate spot that the fall gets miserable and dishonorable; and in the event that he comes up short, the peruser may not get a handle on the significance of the fall; the misfortune will be the loss of a perfect to make its impact. So the optimistic portrayal of Eden, keeps an eye on unspoiled spot prior to the fall, is the weight on Miltons shoulder. This paper shows how Milton draws on the old style writing and shows, as lucus amoenus and Tempe to depict his Eden and how and why he now and then rejects the materials he is utilizing simultaneously. Obviously whether Milton was fruitful or not in his depiction of the Garden of Eden has been exceptionally dubious. David Hopkinson in his Reading Paradise Lost gives us a few instances of Miltons various pundits remarking on his prosperity or disappointment; Jonathan Richardsons (father and child) profoundly respected the portrayal trusting Nature (is spoken to) as simply come out of the hand of God (qtd. In 43); Joseph Addison accepted the peruser during the entire game-plan, consistently ends up in the strolls of heaven. (qtd. In 44) While Colerdige and even Samuel Johnson are refered to as the individuals who have composed well about Miltons depiction, E.M.W. Tillyard and John Carey are referenced as frustrated pundits, Alidoust | 2 seeing Eden as a drag. (44-45) Carey trusts Milton has not had the option to make life in Heaven appear to be glad or wonderful (qtd. In 44). The contention on his prosperity goes on. With no case of objectivity, I express my own understanding that he picks the best style to speak to what is difficult to speak to, the unadulterated Edenic magnificence. First I talk about the topoi lucus amoenus, at that point the Tempe lastly I will come to his dismissal of the traditional materials during the conversation of his use of legendary scenes. Locus Amoenus Dazzling, perfect scenes have been depicted in artistic works since the old style creators. Their depictions later transformed into an expository style named locus amoenus. The original work talking about this topoi is E.R. Curtiuss European Literature and The Latin Middle ages; Knowing Homers scenes the amateur of this convention, he draws on a section by Virgil to show locus amoenus. On his excursion through the other world, Aeneas comes to Elysium (Aen., VI, 638 ff.): Devenere locos laetos et amoena virecta Fortunatorum nemorum sedesque beatas. Largior his campos aether et lumine vestit Purpureo, solemque suum, sua sidera norunt. (To euphoric locales they came and flawless gardens, Fortunate seats, in woods which no setback sears; Alidoust | 3 Fields dressed in ampler air, washed in new light, Purpletheir own sun sheds it, their own stars.) (190) Curtius then explains on the derivation of locus amoenus: In the primary line the word amoenus (charming, flawless) is utilized. It is Virgils steady appellation for lovely nature (e.g., Aeneid, V, 734 and VII, 30). The pundit Servius associated the word with love (a similar relationship, that is, as between love and flawless). Exquisite spots are, for example, just give joy, that is, are definitely not developed for valuable purposes (loca solius voluptatis plena unde nullus fructus exsolvitur.) (190-191). The fundamental highlights of lucus amoenus are as per Curtuius: an excellent, concealed characteristic site; Its base fixings include a tree (or a few trees), a glade, and a spring or on the other hand stream. Birdsong and blossoms might be included. The most intricate models likewise include a breeze. (195) These highlights are accessible all through Miltons depiction of Eden in his Paradise Lost. The accompanying section from book IV can be accounted, in Curtiuss words, an expand case of lucus amoenus, since it exploits Zephyr, a delicate breeze which as indicated by its derivation originates from Zephuros, divine force of the west wind (OED): . . Under a tuft of shade that on a green Stood murmuring delicate, by a new Fountain side They sat them down, and after no more work Of thir sweet Gardning work then sufficd To suggest coole Zephyr, and made straightforwardness More easie (IV 325-330) Alidoust | 4 Thusly we perceive how Milton summons the convention of depicting perfect scenes to depict the most importantly the universes scenes (Hinds 124). The following old style component broadly utilized in Heaven Lost is Tempe. Tempe: Wild Forrest Curtius specifies a subsequent component with respect to the elaborate legacy of the works of art: Tempe

Hsm Law Profile Paper Free Essays

It is significant though wellbeing couldn't care less beneficiaries and medicinal services suppliers to peruse data with respect to HIPAA that way everybody will be educated regarding what rights are protection they are qualified for and the laborers know about what data needs to stay secret. Individuals can get presents with respect to data about HIPAA, just as the Internet. There are several online sites that individuals can go to so as to get more data on how HIPAA functions and what is required to guarantee everybody adheres to the laws that accompany HIPAA. We will compose a custom article test on Hsm Law Profile Paper or on the other hand any comparable theme just for you Request Now Overstepping the law can have some significant results so it is essential to comprehend HIPAA and what security laws are implemented to ensure a patient’s data. The data that is given advises social insurance laborers and associations what rights a patient has and the outcomes of disrupting the guidelines, regardless of whether purposeful or incidental. HIPAA influences the everyday tasks inside human help associations. The explanation it influences the human assistance associations is on the grounds that HIPAA must be followed on an everyday basis.Every day a representative goes into work, they are to respect HIPAA and their customers by not delighting any close to home patient data and to keep all data classified. When getting utilized, an individual is educated regarding HIPAA and what the principles and guidelines are as indicated by HIPAA gauges. HIPAA guidelines express that they are to secure protection so every laborer knows not to uncover anything individual, even to family or companions. At the point when a customer comes to them out of luck, they should be there for the customer and they customer has to realize that they can confide in the workers.If an individual goes to an emotional wellness center, they will need to realize their own issues will be kept in that room and it will go no further. A worker needs to go into work with an uplifting mentality of how they should helps those needing their administrations, rather than attacking their protection and classification; regardless of whether they purposefully do it for explicit reasons or in the event that they are simply approaching a kindred representative for help where others can hear the data also. While numerous individuals upheld HIPAA, there were a few people and associations that didn't bolster HIPAA.In the start, the social insurance industry was against HIP AA and didn't support of the guidelines set by HIPAA. â€Å"Health care suppliers, medicinal services associations, and, somewhat, wellbeing plans thought of the proposed HIPAA runs as simply one more government command that would cost the business billions of dollars to execute and monitor† (Bowers, n. d. ). The medicinal services industry is as yet having issues with HIPAA rules and guidelines however more associations are grappling with HIPAA and concentrating on the positive viewpoints that HIPAA gives as opposed to concentrating on negative issues.Even however it very well may be difficult for certain associations to comprehend HIPAA, they are inquiring about it and settling on the most proficient method to deal with HIPAA so as to more readily serve their patients. There will be consequences to customers and the association if the law isn't followed. On the off chance that a worker permitted individual and private data to be discharged to others in regards to a customer, at that point the customer could feel sold out and hurt. The customer could, thusly, sue the organization where the worker worked for individual harms with respect to their security being attacked. Both the customer and representative would experience the ill effects of the law being broken.It is critical to consistently observe the principles on the grounds that the outcomes could be serious. The customer could be embarrassed if the laborer disrupts the norms and discharges private data and not trust the association any longer. The association could start to get a terrible notoriety and there could be less individuals that go to the association for help. The association could endure and be made bankrupt, all in view of a worker who overstepped the law. The legitimate intention for the worker would be for the representative to get a solid admonition or, contingent upon how serious the law was broken, a time away or end from the job.I believe that HIPAA has magnificent security laws that should be utilized in human help associations. In the innovative world, it very well may be hard for individual data to stay private, so it is extraordinary that HIPAA was set up. HIPAA fills an extraordinary need, being that it ensures a patient’s security. There are extraordinary assets that everybody could use to discover more data about HIPAA and what laws it gives, including the Internet. It is significant that medicinal services beneficiaries and social insurance laborers gain proficiency with the standards and guidelines of HIPAA in light of the fact that the laws will be implemented on an everyday premise and should be followed at all times.Even however a few associations were against HIPAA, it is essential to authorize the principles of HIPAA for the wellbeing of the patient and their security rights. It is imperative to implement exacting discipline for the individuals who defy the guidelines of HIPAA in light of the fact that it could cause embarrassment if the patient’s private data was discharged to oth ers who didn't have to think about it. I think it is extraordinary that HIPAA was set up on the grounds that there should be severe security rules for patients in light of the fact that over and over again, there is private data discharged to individuals who don't have to know the data. Reference Page Bowers, D, (N. D. ). The Health Insurance Portability and Accountability Act: is it actually such terrible? Recovered from http://www. baylorhealth. edu/procedures/14_4/14_4_bowers. pdf Highmark, Inc. , (2010). What is HIPPA? Recovered from https://www. highmark. com/hmk2/about/hipaa/hipaaMain. shtml#whatishipaa Highmark, Inc. , (2010). Whom does HIIPPA influence? Recovered from https://www. highmark. com/hmk2/about/hipaa/hipaaMain. shtml#whatishipaa Step by step instructions to refer to Hsm Law Profile Paper, Essays

Essay on The Trials of Othello - 934 Words

The Trials of Othello nbsp; nbsp; In Shakespeares Othello there are three main trials that build the plot of the play. In each of these trials, Iago though not always the judge tries to be the puppet master. He does this by focusing on each characters fatal flaw. nbsp; nbsp;nbsp;nbsp; In the play the three main trails go as follows. First there is Othellos trial were he is being judged by the Duke and Brabantio regarding what happened with himself and Desdemona. The second and main trial is that of Othello judging Cassio, though it is not much of a trial per say because Othello is merely listening to what Iago has to say and does not even confront Cassio. The third and most dramatic trial is when at the†¦show more content†¦It is thing like this that throughout the play make Iago more and more believable to the characters around him. nbsp; nbsp;nbsp;nbsp; The next trial gets a little bit more complicated. It starts off with a long dialogue between Iago and Othello, which begins after they see Casio briskly leaving Desdemonas side as they enter into view.nbsp; At first Othello thinks nothing of this, but this is when Iagos master plan begins. First Iago realizes that Othello will always act on impulse with whatever information he has.nbsp; This is one reason why Iago stretches out his opinion of whats going on over an entire conversation. Had he just come out and say it Othello probably would not have believed him. Even if he did this would most likely end up in Othello rushing to confront either Desdemona or Casio thus killing Iagos opportunity to elaborate on the subject in a way that Othello would have to believe him. In this scene Iago repeats a lot of words that Othello says in regard to Casio that alone would be meaning less but he says them in a very suggestive tone implying that there was something m ore to everything he said about Casio. 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Towards the end of the third act Othello starts to lose his stern confidence front and his real insecurities come out.Read More Othello, The Moor of Venice Essay examples1319 Words   |  6 PagesOthello, the Moor of Venice is one of the major tragedies written by William Shakespeare that follows the main character, Othello through his trials and tribulations. Othello, the Moor of Venice is similar to William Shakespeare’s other tragedies and follows a set of specific rules of drama. The requirements include, following the definition of a tragedy, definition of tragic hero, containing a reversal of fortune, and a descent from happiness. William Shakespeare fulfills Aristotle’s requirementsRead MoreThe North By Tayeb Salih1477 Words   |  6 Pageshimself to Othello a few times in the novel. While he was on trial for murder Mustafa said â€Å"I am Othello† (Salih, 33)because he felt that they had some shared characteristic, for instance they were both Arabian African men who were living as outsiders in a white world, and like Othello Mustafa also killed his lover, Jean Morris. However the biggest commonality he shared with the character of Othello was that their insecurity of living in a white world led to tragedy. Later during the trial Mustafa changesRead MoreOthello : An Aristotelian Tragedy And Tragic Hero1604 Words   |  7 PagesOthello, an Aristotelian Tragedy and Tragic Hero When reading a story, specifically a tragedy, what stands out? Tragedy often enables its audience to reflect on personal values that might be in conflict with civil ideas, on the claims of minorities that it neglected or excluded from public life, on its on irrational prejudices toward the foreign of the unknown (Kennedy Gioia, 2103, p. 857). 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Transcendentalism The Antidote to Brainwashed Youth Essay

When I was first exposed to the concept of Transcendentalism in my English class, the idea seemed farfetched and rather abstract. Upon further readings and research, I discovered that the concepts, although they originally seemed esoteric, where works of true brilliance. Society has made it hard for individuals to exist when things like popular culture seemingly brainwash youth into doing whatever is considered â€Å"cool†. Transcendentalism is a powerful concept which should be acknowledged by my generation, for the points encompassed in Transcendentalism are more vital today than ever. Transcendentalism is the philosophy of striving to live a life of independence, simplicity, and oneness with nature. Ralph Waldo Emerson was the†¦show more content†¦Truth, if it agreed with an individuals instinct of truth, must be indeed truth. Another leading Transcendentalist, Henry David Thoreau, takes this idea of doing what is right to one’s conscience to a new level in his essay â€Å"Civil Disobedience†. In the piece, Thoreau asserts that the â€Å"true place for a just man [in an unjust society] is in jail†. He also puts into writing what would be practiced over 200 years later by exposing the public to the suggestion of civil disobedience through nonviolent protests. In the past 50 years, examples of this have appeared on several occasions: civil right’s movement, women’s rights movement, Vietnam protests, and even usage by the great Mohandas Gandhi in the Indian independence movement. All of these movements met success. Thoreau also wrote â€Å"Walden†, a collection of entries from a span of two years in which he lived in a cabin next to Walden Pond in Massachusetts. In this masterfully collaborated piece, Thoreau seeks to explain two, among many other, particularly core Transcendentalist values: nature and simplicity. Although Genesis 1:26 tells us that man was to â€Å"rule over† the animals that we live among, Transcendentalism seeks to live alongside what were given to us to be our â€Å"subjects†. There is also the alternate definition of nature, which relates to an inherent sense of righteousness or wrongness. This relates back to one’s conscience being of more

Value Chain Analysis And Analysis - 1589 Words

Introduction This report aims to discuss and explore the value chain analysis and the internal analysis in the strategic management. The focus of this report is to study the value chain analysis in detail along with the advantages and disadvantage of the value chain analysis. Also, the internal analysis is also discussed along with its pros and cons and the SWOT analysis of Next Plc. This report also discusses the way in which organizational resources are mixed to develop company’s abilities, Value Chain Analysis Keane (2008) stated to design, manufacture, promote, offer and facilitate its product or services, all organization engages in some activities. All of these activities of an organization are shown through the use of value chain process. The manner in which organization performs its varying activities along with the firm’s value chain mirrors the organization’s background, strategy along with the way in which the organization executes its strategy. Ponte (2008) stated that the analysis of value chain of an organization is used to develop the organization’s competitive strategies along with formulation the connected and interconnectedness between all the organizational activities that formulate value. Francis, Simons, and Bourlakis (2008) stated that value chain analysis is a helpful tool as an organization looks to attain competitive advantage. Furthermore, Rieple and Singh (2010) stated that a value chain is a useful tool in conceptualizing the varying activities Show MoreRelatedValue Chain Analysis And Analysis Essay1711 Words   |  7 PagesValue Chain Analysis Another point of view is to take a look at the value chain analysis which helps to identify the most valuable activities of a firm. Wheelen, Hunger, Hoffman, Bamford (2014). In the case of Electrolux, it would appear that they provide considerable value to the appliance market however; the struggle (as previously mentioned) has been breaking into emerging markets in this case, China. With considerable middle class growth in China, the standard of living is rising exponentially;Read MoreValue Chain Analysis1651 Words   |  7 Pagesorganization should adopt the various application of information technology. This will put the organization at the forefront in terms of innovation as well as give the organization a competitive advantage (Hitt amp; Robert, 2011, p.10). Value chain analysis is a model that was developed by Michael Porter to help an organization develop a strategy for its organization. Michael porter suggested that organization activities can be grouped into two major categories which include the following; primaryRead MoreImportance of Value Chains and Value Chain Analysis602 Words   |  2 Pagesrelationship between processes and value chains. 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Its goal is to recognize, which activities are the most valuable (i.e. are the source of cost or differentiationRead MoreValue Chain Analysis763 Words   |  4 Pagesadvantage by establishing an efficient value chain. The ultimate goal of a value chain is to sustain competitive advantage by optimizing customer value, achieving performance objectives, and delighting customers. (Presutti Mawhinney, 2013) The value chain outlines the activities and processes work together to create products and services. The Enterprise application software (ERP) automates these activities and processes to improve the efficiency of the value chain. At some point it may become necessaryRead MoreAnalysis Of Outsourcing Value Chain1514 Words   |  7 PagesWhen it comes to the value chain at my internship, like many other aspects of the company, they are horribly behind. Strategically, for the venture capitalist c ompany themselves, there is no defined value chain to speak of and for their ventures, it is segmented, outsourced and generally inadequate. When it comes to the primary processes, my company and their ventures do very little Research, and Development. For their drug and alcohol rehabilitation center, the extent of their research is outsourcingRead MoreAn analysis of porters value chain1188 Words   |  5 Pagesfirms can gain a competitive advantage, it is useful to model the firm as a chain of value creating activities. For this purpose, Porter identified a range of interrelated generic activities common to a wide range of firms. The resulting model is known as the value chain. According to Porter (1985), Competitive Advantage arises out of the way firms organise and arrange discrete activities. 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(DRI) in this value chain analysis. The time frame is March, 2016 and the preceding three to five year strategic horizon. The data resources used from 10-K 2015 of EAT and DRI. The two elements of the value chain most significantly add or subtract value for EAT areRead MoreSwot Analysis : Value Chain1514 Words   |  7 PagesIntroduction Value chain analysis has proven to be a useful tool for knowing how an organization can create the greatest value for its customers. Michael Porter (1985) in his book competitive advantage states that â€Å"understanding how a business creates value are essential elements for developing a competitive advantage.† [1]. According to porter (1985) value chain is â€Å"the process view of an organization, the idea of seeing an organization as a system, made up of subsystems each with inputs, transformation

The Nazi Party Essay Example For Students

The Nazi Party Essay HistoryHow, by 1932, had the Nazi Party become the largest Party in the Reichstag?Hitlers Nazi party came to power almost entirely because of accidents. In1929 the American Stock Market crashed, a powerful symbol of the growingdepression. Germany was particularly badly affected, since Germanyseconomy was partly dependent on Americas prosperity and a large number ofloans made by America to Germany were called back and the German economycrashed.Since the German government suffered badly in the depression theexisting Weimar government, put in place by the victorious allies, wasblamed. Without the depression the government was not particularly likedsince it was indecisive and it had not central power. Hitler used histwenty-five points from the beginning of the Nazi party. These were a setof promises appealing to everybody, they included elements of socialism andtold people what they wanted to hear. They promised to stop reparations tothe victors of the First World War, end unemployment, give a strongleadership and they attacked immigrants and particularly Jews. Thetwenty-five points were attractive to those most vulnerable to thedepression, especially ex-soldiers, the unemployed and the middle classes. In the time of crisis the German people had swung to an extreme group,and the Nazis were an easy way out, more appealing than the Communists tothe industrialists, and they were also attractive since they apparentlypromoted the old and respected German militaristic values. In the hardtimes they were effective since the democratic parties could not solve anyof the problems facing Germany. In the 1930 elections the Nazis greatlyincreased the number of seats that they held in parliament, by 1932 theyhad nearly 200 seats, although they did not have a majority they were thelargest single party.

Lorenzos Oil Essays - Methylphenidate, RTT, , Term Papers

Lorenzos Oil Larry Hood Project IV STEPS 2 & 3 Article 1 1. What is property P? Increase in brain activity 2. What is the sample? The 16 boys 3. What is the population? All children 4. What is the implicit question? Why is there a difference in brain function between normal kids and kids with ADHD. 5. What is not the implicit question? Do all children have a property p? 6. What type of argument? Sampling 7. what did they look at? They looked at 16 children who were diagnosed with ADHD six were not. 8. IQ: Is there a difference in brain function between normal kids and kids with ADHD? 9. NOT: Do all children have a difference in brain function? Schematization S1 6% of school children suffer from ADHD and require medication. S2 They looked at 16 children between 8 and 13 who were diagnosed with ADHD six were not.. S3 Ritalin is the drug used to treat children with hyperactive and aggressive behavior. S4/C1 ADHD children react differently than normal kids when given Ritalin S5 Children with ADHD exhibit problems like poor listening and poor impulse control.. S6 Healthy children have a decrease in brain activity when given Ritalin. C2 Ritalin has no positive effect on behavior in healthy children Article 2 1. What type of argument? Correlation 2. What is A ? GIK treatment (glucose insulin and potassium) 3. What is B? Reduction in heart attack deaths. 4. Causal Mechanism? Clogged arteries 5. What is the implicit question? Why does oxygen nourishment (GIK)to the heart reduce heart attack deaths? 6. NOT- What caused a reduction I Heart attacks? 7. Which rival explains why a and b occur together? Forward cause Rival - Those that received treatment did not have clogged arteries. The argument in the article is a correlation argument. There is a correlation between A the GIK treatment and B the reduction in heart attack deaths. The arguer believes there is a correlation because of a prior study. This study was originally conducted in 1960. And had showed and overall reduction in heart attack death rate by half. This study was discarded however because of poorly conducted clinical tests. These tests led many doctors to doubt that it worked. The study conducted called GIK for glucose, insulin and potassium nourishes t65he heart muscle that are deprived of oxygen immediately following a heart attack. The causal mechanism are clogged arteries that reduce the flow of oxygen to the heart. The researches need to continue the study of the treatment along with the treatment for clogged arteries to consider this a strong argument. Many of the findings are undermined by the fact that many of the patients that survived were receiving clot busting drugs combined with the G IK treatment. This is relevant data to support the conclusion. S1 Patients who received the GIK treatment combined with clot busting drugs have a better chance of surviving a heart attack. S2 The treatment provides energy to the heart muscle during and immediately after a heart attack. C1 If doctors use the GIK treatment combined with clot busting drugs the heart attack death rate will decrease. Article 3 1. What is A? the CHD1 gene 2. What is B? Causes heart disease. 3. What is causal mechanism? Bad diet and lack of exercise 4. Is the Author saying one thing cause another? Yes 5. What is the implicit question? Why does the gene appear to promot heart disease? 6. NOT - What caused the heart disease. 7. This could be common cause because there are environmental factors that could be the cause of A and B. Rival - The gene caused the body to over produce cholesterol which collects in the arteries and cause blockage of blood flow to the heart. The argument for the article is a correlation argument. There is a correlation between A the CHD1 gene and B heart disease. The arguer believes there is a correlation because of the study of the 75 families who had a history of early heart disease. The causal mechanism is Bad diet and lack of exercise. Relevant data to support the conclusion would be causes of arterial blockage and how many of the children had high levels of cholesterol. If the children had high levels of cholesterol in their blood this would be relevant data to support the conclusion. I believe this is a weak argument. S1 10% of the families in the study were

To what extent does the ending ensure a sense of closure to the film Essays

To what extent does the ending ensure a sense of closure to the film Essays To what extent does the ending ensure a sense of closure to the film Essay To what extent does the ending ensure a sense of closure to the film Essay Director Paul Haggis successful debut Crash (2005) tells the individual stories of a seemingly unrelated group of individuals in the story space of two days; it immediately begins with the result of a car crash, but the story stems from the shift back in time to the day before the incident. By doing this Crash skilfully and deliberately reaches beyond the conventions of narrative film, as it does not begin with a balanced equilibrium; it is this and numerous stylistic effects that makes for an increased sense of closure as each interweaving story is summed up individually yet also in the wider context of the film and the issues it presents.In this short period of time in fast paced Los Angeles and through the chance encounters of the characters- for example, when a racist police officer is forced to save the life of a white woman whom he had previously black mailed and violated out of racial discrimination- the films underlying morals and themes come to the fore. As the film takes th e audience slightly back in time, we engage with the almost parallel lives of the characters and their problems encountered out of bigotry and fear, and it is as these interweaving stories become connected that the pace of the film slows down and closure hinted at.Through plot- which is defined by Bordwell and Thompson as all the events that are directly presented to the viewer in a narrative film1- for example in its parallelisms and through stylistic effects, particularly in the closing five minutes which I will focus on, Crash successfully brings its narrative to a subdued close and reveals the underlying key themes. The ending is satisfying to the viewer in that individual stories are resolved- not necessarily within themselves but in the wider context of the film- thus ending with an emphatic moral note as opposed to a stable situation and happy ending.This closing five minute sequence offers insight into the lives of the characters once they have crashed into each other one wa y or another, as the camera watches over them individually at a distance. Through style- notably non-diegetic sound which plays throughout the whole sequence and ties together the various lives of the characters- the audience is presented movingly with each of the characters reflections in hindsight to their actions and their experiences. The audience is thus encouraged to identify with characters and understand the story and its underlying messages.The sequence begins with the story of Jean Cabot (Sandra Bullock): the audience sees her embracing her house-keeper as she says: do you know what? Youre the best friend Ive got. This marks her poignant revelation of her unfulfilled and unhappy life, which had been for so long masked by lavish lifestyle and her career-obsessed husband. Complete focus is on her character as a close up of her face in the centre of the frame begins the sequence; as the slow non-diegetic sound slowly builds up, the camera slowly tracks into her face, allowing for extreme close up. The combination of the reflecting music, the slow tracking of the camera and the intimate close up of her face gently reinforces her emotion and signifies, almost dramatically the turning-point in her life. As the close up focuses on her sad emotional state, the touching music (In the deep, by Kathleen York)- which happens to eventually cosmically relate all the intertwining stories- begins on the line thought you had all the answers. This serves again to emphasise her disillusionment with life, resulting in this emotive realisation, thus in many ways closure to her character. Mise-en-scene here is working as part of the plot as it signifies and mostly heightens the significant realization of this named character.After a relatively long take, the camera jump cuts to the story of another character and an establishing shot of Officer Tom Hansen (Ryan Phillipe) burning the car -where out of subconscious racial discrimination he fatally shot an innocent teenager ( Larenz Tate). We see him at a distance angrily throwing rubble onto the fire out of grief; the distance the camera allows for emphasises his helpless state at a significant time in the story, conveying the underlying consequences of his racial prejudice. Again by using an establishing shot here the audience now has a sense of time and space, as they have already been introduced to this storyline through plot.The jump shot might usually serve to create a disjointed or abrupt change in plot, yet through continuation of the same slow non-diegetic sound- which completely takes over synchronous sound- it almost seems to act as reflection, to sum up the story line rather than to expand on it. A balanced, almost symmetrical frame follows as the camera cuts to a medium close up of Officer Tom Hansen now in the middle of it. As the camera remains static however he walks slowly forward and to the right of the frame; this allows the balance to be disrupted, thus subtly emphasises his vulnerabi lity in the frame.2 This relates to his weakness in the story, as his position in the frame becomes vulnerable at a time in the story when his previous position of power and success has been substituted for a position of regret, reflection and shame. By showing his character in this way, the tone of the scene is extremely toned-down and as the story allows for the characters reflection, so the mood and mise-en-scene allows for audience reflection of racial prejudice.As the Officer walks forward in a few more frames of the shot, it is also noteworthy to point out the objective camera angle. By employing this camera angle the audience happens to look in as opposed to involving themselves in the action. This distances the audience somewhat and forces them to empathise with this character.Lighting works together to connote sadness; the predominant darkness and orange filter used suggests that all the light comes from the background fire, thus selectively lighting parts of the characters face and not much else. This slightly dappled light falling onto the characters face remains even throughout this shot and so slight changes in his harrowing expression of emotion are easily registered by the viewer; this again serves to emphasize his emotional state over actions or setting. And so the almost sombre tone of the scene is intensified. Through subdued lighting his emotional state is heightened to the audience who can now build an identification with him in his sadness. The plot merely shows the Officer walking away from the scene of the crime, yet through non-diegetic sound- connoting sadness and a poignant atmosphere- , through intimate close ups of his face and also through shallow depth of field created- by selectively focusing entirely on his face- the plot infers successfully his feeling of remorse and realisation.As the non-diegetic music and the calm paced shot length continues into the next sequence- as it were into other final accounts of the characters stori es- the audience is able to relate the characters, thus identify feeling of sadness and a sense of closure in all the accounts. After several shots of these various characters in their states of reflection in the closing five minutes of the plot the music begins to slow to a close; as it does this the audience sees Anthony (Ludacris) letting the Chinese immigrants go, after previously agreeing to sell them. This part in the plot signifies his revelation in looking beyond money for the greater cause. Yet, it is at this exact point of the music ending that we hear him say to one of the immigrants: dopey fucking Chinaman. Here- mainly through the combining of sound and plot- the films message and story is presented effectively; that moving at the speed of life even after having crashed into one another the issue of prejudice will always haunt in the world todaybla bla bla.In the closing sequence of the plot the audience is again encouraged to relate the different characters, thus bring ing messages of the film to the fore; it shows that our actions although they may seem insignificant, actually relate to the wider context and serve to affect others in undesirable ways. This is also possible through the rhythmic relationship of the shots in the sequence; although this sequence employs numerous jump shots to signify a change in sub-plot, through continuity editing and continuation of the non-diegetic sound, the viewer is not left disorientated, but instead is able to follow the interweaving plot. Through continuity editing- particularly continuation of asynchronous music and rhythmic relations of shot length in this sequence- the individual stories of the various characters come together and form the wider narrative of the film. By doing this the audience is able to understand the plot in its successful attempt to relate each individual to its wider context, and show the often subconscious effects of racism on society as a whole.As the sequence comes to an end and a s the individual stories of the characters are given room for contemplation and reflection by the characters and the viewer, the mood of the scene becomes much more upbeat; with jerky guitar riffs contrasting with the previous sombre piano sound. By doing this the viewer can at this point look beyond the emotional stories of the individual characters and think more closely about the messages presented in the film. It allows a less serious light to be shone onto the subject, but at the same time leaves it in our minds for contemplation, as the scene closes with a car crash resulting in one of the drivers saying what the hell is wrong with you people?As the various drivers are left on the road fighting with each other, the camera slowly pans out of the action, leaving a birds- eye shot angle looking down on it. This remarkable angle combined with lively yet reflective music- as it reads these little black clouds keep walking round me- humorously presents the audience with a finality t o the story, yet keeps the actual issues unresolved. It realistically produces closure to the plot and story, as it has successfully addressed various issues so that they are understood by the audience; yet it is presented as an ongoing problem- as the narrative goes full-circle- thus leaving the audience with room for reflection themselves.By looking at the closing five minutes of Crash, through style and plot the story and essential issues of post 9/11 America are presented unflinchingly to the audience. To reveal the wider issues in the story, Crash has effectively depicted the every day life of a diverse group of characters, who as it turns out have more in common with each other than they initially thought. By the interaction of mainly sound and editing with the plot, Paul Haggis story is told with force, allowing the audience to contemplate and reflect on various issues- namely racial prejudice in the world today- along with the narrative characters.

Riodan Manufacturing Virtual Organization Assignment

Riodan Manufacturing Virtual Organization - Assignment Example This may be attributed to some members playing multiple roles. To address this, I will ensure that only the most able and experienced members of the team play the central role in addition to giving much focus to the difference for a higher level of effectiveness. Another barrier might be breakdown in communication resulting from misunderstanding or proper communication channels. I will solve this through ensuring members of the particular team bond in a bid to developing associations. The measures that will be put in place in a bid to ensure there is evaluation of the team and determine if the team is operating successfully include setting of targets in alignment with the company objectives. Whenever there is any deviation then a proper audit of the team needs to be conducted to ascertain the cause of the deviation and the necessary corrective measures. 2. Which of the available conflict management strategies is most appropriate for the current situation with Clyde and Dan? Provide your rationale, including what factors you considered in making your selection. The conflict management strategy that is the most appropriate for the current situation with Clyde and Dan is the competitive strategy. This is because the competitive strategy will not only prove to be critical for the company while it aims at having a competitive edge over its competitors, but it will also help the company strategies both in the short term and in the long run. In the event that the competitive strategy is not successful, my alternative strategy would be the compromise strategy. This is because the compromise strategy will provide the company with an opportunity of giving consideration to other options. This is further coupled by the fact that the compromise strategy provides the last option for consideration. The potential roadblocks that might be encountered while resolving the

Internet Searching Assignment Example | Topics and Well Written Essays - 500 words

Internet Searching - Assignment Example The disease and condition of choice is Cervical Cancer. This disease is an abnormality of the cervix just like how other cancerous infections arise due to the abnormality of the various affected body parts. To be specific, Cervical Cancer occurs due to the abnormal cell changes in the cervix. The cell changes are characterized by a rapid multiplication of the cells. The cervix is the lower part of the uterus which opens to the vagina. The Human papillomavirus is the primary cause of this deadly disease. A Uniform Resource Locator is a specific address for a document that is available on the internet. The most convenient way to access a Website is to enter its homepage URL that is found on its specific Web browser’s address line. An example of an URL is the Hypertext Transfer Protocol (HTTP). An EHR is an electronic health record system. The system is very reliable and convenient as it allows easy and safe recording, accessing and storing of health records as compared to the paper recording system that has a lot of manual procedures. The EHR system has many benefits and its application in the healthcare sector has been of great importance. It improves efficiency, quality, and safety of the health records. The system then engages the participation of patients and their families in the recording of medical information. The system also improves the general health of the public. Lastly, the system not only improves health care coordination but also ensure confidentiality in personal health information. The domain name system is a system that outlines the location of the domain names on the internet and translates them into internet protocol addresses. The domain name system distributes the lists of domain names and their respective IP addresses through a hierarchical order since the maintenance of a central list of the domain names or IP address is impractical.

Safeguarding the welfare of children and young people Essay Example for Free

Safeguarding the welfare of children and young people Essay Children’s Social Care Help children who are in need and also if a concern is raised about a child they will decide on the course of action to take. For example carry out and assessment and find out what the child’s needs are and gather all the relevant information that is needed. Police They work with children’s social care to protect children from harm. They have roles and responsibilities which include making a decision on whether a crime has been committed and if it has they will start an investigation and gather evidence from the Children’s social care. Health Professional They will examine children whose injuries they think are non-accidental. If abuse is suspected the health professional will then alert the children’s social care. NSPCC They are the only third sector organisation who can take action when children are at risk of abuse and they also provide support to children and families and a helpline for people to call if they are worried about a child and they also raise awareness of abuse through advertising. Wigan Local Safeguarding Children’s Board These have particular roles and responsibilities to oversee the work of other

Cottam Summary Report :: Archaeology Essays

Cottam Summary Report During 1993 an archaeological evaluation was conducted at the Anglian site at Cottam, North Humberside, under the auspices of the York Environs Project, Department of Archaeology, York University. Fieldwalking was carried out in January and February, and Dr J.D.Richards and B.E.Vyner directed limited excavations during July and August. The purpose of this note is to provide an interim summary, in advance of the main publication which will appear in the Yorkshire Archaeological Journal in due course. The site lies on arable land high on the Yorkshire Wolds some 10 miles from the coast, in the parish of Cottam (NGR 49754667). It was discovered in 1987 by metal detector enthusiasts and has subsequently been intensively worked, yielding a rich collection of predominantly Middle Saxon metalwork. The metalwork finds have been systematically plotted, and published in the Yorkshire Archaeological Journal (Haldenby 1990, 1992 and forthcoming), although the location of the site has hitherto been withheld as a contribution to its protection. To date the published finds include some 30 simple pins, 26 strap-ends, 8 lead spindle whorls, 40 iron knife blades, 14 ninth-century stycas, plus a Jellinge-style brooch and a Norse bell. Two main concentrations of metal finds have become apparent, and these can be seen to be roughly coterminous with two concentrations of crop marks. The date range of the artefacts suggests that the site was in use for much of the 8th and 9th centuries AD. During Apri l 1989 fieldwalking was undertaken for Humberside Archaeological Unit by Peter Didsbury and members of the East Riding Archaeological Society (Didsbury 1990), leading to the recovery of animal bone, prehistoric flints and Roman and medieval pottery, as well as Anglian pottery. The site at Cottam provides an opportunity to fill some of the gaps in our knowledge of activity in York's hinterland during the 8th and 9th centuries. From the surface finds it is apparent that it belongs to a new category of site in Humberside and Yorkshire producing rich Middle Saxon and Viking Age metalwork, which has not so far been excavated. The aim of the evaluation, therefore, was firstly, to establish the extent and survival of archaeological deposits; secondly, to identify the sequence of 8th and 9th- century activity; thirdly, to establish the relationship of the metalwork and the crop-marks; and lastly, to determine the nature of the 8th and 9th- century activity. Fieldwalking confirmed the picture derived from the distribution of metal- detector finds of two concentrations of post-Roman activity, suggesting there was an Anglian nucleus towards the centre of the field, and a subsequent shift to the north-east during the Viking Age.

Tax and Central Excise

ICWAI Objective Type questions and Answers on Indirect Tax 1. Multiple Choice Questions (1) Excise duty can be levied on those goods which are a) Manufactured in India b) Sold in India a) Removed from the factory b) None of the above (2)Dutiable goods means a) Goods are subject to Central Excise duty b) Goods which are exempted from excise duty c) Non excisable goods d) Goods not at all mentioned in the Central Excise Tariff (3)Place of Removal under Central Excise means a) Removing the goods from the place of distributor b) Removing the goods from the place of customs station c) Removing the goods from the place of factory ) None of the above (4)Non-Dutiable goods means a) Name of the product not mentioned in the Tariff Act b) Name of the product mentioned in the Tariff Act c) Name of the product mentioned in the Tariff Act with the Rate of Duty d) Name of the product mentioned in the Tariff Act with the Zero Rate (5)Payment of Central Excise Duty depends up on a) Removal goods from the place of removal b) Manufacture of goods in the factory c) Deemed manufacture of goods d) Removal goods for branch transfer (6)The excise duty on alcoholic goods manufactured by the manufacturer is payable to a) State Government ) Central Government c) Corporation d) Local authority (7)Which of the following duties is covered under the First Schedule of the Central Excise Tariff Act? a) Basic Excise duty b) Special Excise Duty c) Additional Excise Duty d) Education Cess (8)Which of the following duties is under the purview of the State Government? a) Central Excise duty b) Customs duty c) Service tax d) VAT (9)Which are the goods still under the physical control? (a)Plastic products (b)Cigarette products (c)Apparel products (d) Glass products (10) At the time of manufacture of product X attracts 14% BED.At the time of removal the rate of duty is 8%. Which is the duty attracts for the product X a) 14% b) 8% c) 11% (Average) d) Zero (Because the rate has changed) Answer: (a) (a) (c) (d) (a) (a) (a) (d) (b) (b) 2. Fill in the Blanks 1) Central Excise duty can be levied at the time of 2) Goods at the time of manufacture, not mentioned in the Central Excise Tariff Act, can be called 3) Central Excise Tariff Act, 1985 containssections 4) Goods are classified under Central Excise Tariff Act based on theof Nomenclature havingdigit classification 5)The goods included in theSchedule of Central Excise Act are same as those on which excise duty is payable under section 4A of the Act. 6) Goods at the time of manufacture, mentioned in the Central Excise Tariff Act, can be called 7) Goods are classified under Central Excise Tariff Act based on thesystem 8) There are Chapters under the Central Excise classification 9) Labelling and relabelling comes under 10) Service tax came into force fromFinance Act Answer: Manufacture of goods in India Non excisable goods 20-sections Harmonized System Eight Third. Excisable goodsHarmonized System of Nomenclature 96 chapters Third Sch edule of Central Excise 1994 3. Say Yes or No, Give Reasons All goods manufactured are subject to central excise duty. All Excisable goods are dutiable goods No duty can be levied if the goods manufactured by the manufacturer is not movable but marketable Goods has been defined in the Central Excise Act Manufacturer includes deemed manufacturer There is no difference between levy and collection 7) Duty can also be collected even if the goods are non-excisable at the time of manufacturer, but are excisable at the time of removal of goods from the place of removal.Duty rates are specified in the Central Excise Act, 1944 Central Excise Duty Rate is indicated against each tariff item and not against heading or sub-heading. Manufacture includes any process incidental or ancillary to the completion of a manufactured product. Marketability is essential to levy the central excise duty 12) Goods mentioned in the First Schedule or Second Schedule to the Central Excise Tariff Act, 1985 are cal led non-excisable goods. Manufacturer is not defined under Central Excise Tariff Act. 14) Brand name owner is a manufacturer even though under contract a third party completely manufactures the productClassification is irrelevant, since all products attract 14% duty Circulars can be issued by the Government of India Answer: 1) No. Goods manufactured in India may be excisable goods or non-excisable goods. No central excise duty, if the goods are non-excisable. No. Excisable goods may be dutiable or non-dutiable goods. 3) Yes. No duty can be levied if the goods manufactured by the manufacturer is not movable but marketable as per the decision of the Supreme court of India in the case of Union of India v Delhi Cloth and General Mills Ltd. No.The term goods has not been defined in the Central Excise Act, 1944. Yes. Manufacturer includes deemed manufacturer 6) No. The term â€Å"LEVY† means imposition of tax/duty. Collection of duty is postponed to the stage of removal of goods. [ Rule 4 of the Central Excise Rules, 2002] 7) No. Duty can not be collected if the goods are non-excisable at the time of manufacture, but are excisable at the time of removal. No. Duty rates are specified in the Central Excise Tariff Act, 1985. Yes. Duty Rate is indicated against each tariff item and not against heading or sub-heading. 10) Yes.Manufacture includes any process incidental or ancillary to the completion of a manufactured product. Yes. Marketability is essential to levy the central excise duty. 12) No. Goods mentioned in the First Schedule or Second Schedule to the Central Excise Tariff Act, 1985 is called excisable goods. 13) No. The term manufacturer has been defined under section 2(f) in the Central Excise Act, 1944. The definition under section 2(f) is not exhaustive but inclusive. 14) No. Brand name owner is not a manufacturer even though under contract a third party completely manufactures the product.No. Classification is relevant, even though all products attrac t 14% duty. No. Circulars can be issued by the Central Board of Excise and Customs (CBEC). 4. Multiple Choice Questions (1) As per Rule 15 the Central Excise Rules, 2002, the option of paying duty is available to those manufacturers who manufacture (a)Aluminium circles (b)Plastic Products (c)Gold Products (d) Agriculture Products (2) Goods specified under Standards of Weights and Measures Act, 1976 as well as in the notification issued by the Government of India along with rate of abatement can be assessed under a) Maximum Retail Price (b) Transaction Value (c) Retail Price (d) Whole Sale Price (3) Captively Consumed Goods means (a) Goods manufactured and consumed with in the factory (b)Goods manufactured (c) Goods purchased and used in the factory (d) Goods received from branch (4) Interconnected undertakings means (a) Head office and Branch office (b) Holding and subsidiary companies (c) Group of companies (d) Companies under the same management (5) Which one of the following will come under the Specific Rate of Duty? (a)Cigarette product (b) Wood product (c)Plastic product d)Diesel product (6) What percentage should be added to the cost of production in the case of captive consumption? (a) 15% (b) 10% (c) 0% (d) 20% (7) MRP product Assessable value will be calculated as (a)Transaction basis (b)MRP less abatement (c) Percentage of tariff value (d)None of the above (8) Which one of the following will form part of transaction value (a) Transportation charges from the place of removal to the place of buyer (b) Transportation charges from the place of factory to the place of branch (c) Transportation charges from the place of distributor to the place of buyer d) Transportation charges from the place of buyer to any other place (9) Assessable does not include one of the following (a) Cost of material (b) Cost insurance (c) Cost of transportation (d) Interest on delayed payment (10) As per Rule 10 of the Central Excise Valuation Rules, the concept of interconnecte d undertakings means (a) Associate companies (b) Group companies (c) Holding and Subsidiary companies (d) None of the above Answer: (1) (a) (2) (a) (3) (a) (4) (b) (5) (a) (6) (b) (7) (b) (8) (b) (9) (d) (10) (c) 5. Fill in the Blanks 1) Specific Duty means duty is payable based on the____________and__________by the assessee (2) Provisions under section 4A have___________effect over section 4 of the Central Excise Act (3) Production 1500 units, quantity sold 510 units @ 250 per unit, 840 units @ 200 per unit, sample clearances 35 units and the balance 150 units are in stock. Hence, the assessable value is Rs. _________ (4) Excisable goods consumed within the factory for the manufacture of final product is called___________ (5) X Ltd (Holding Company) sold goods to Y Ltd (Subsidiary Company) at Rs. , 00,000. In turn Y Ltd sold goods to Z Ltd (unrelated person) at Rs. 1, 10,000, then the assessable value in the hands of X Ltd________. (6) Assessable in case of captive consumption is t he cost of production plus_______ (7) The transaction value cannot be considered as assessable value if, any one or part of the conditions____________. (8) MRP provisions are not applicable for packaged commodities meant for________. (9) Compound Levy Scheme is an___________schemes. (10) Dharmada Charges recovered from the buyer is form part of__________. Answer: (1) Length and weight of the product 2) Overriding (3) Rs. 3, 02,500 (4) Captive consumption (5) Rs. 1, 10,000 (6) @10% (7) Not satisfied (8) Industrial or institutional consumers. (9) Optional (10) Assessable Value 6. Say Yes Or No, Give Reasons (1) Specific Duty means duty is payable by the assessee on excisable goods based on the value of goods. (2) Compound levy scheme means an optional scheme (3) Maximum Retail Price means not exclusive of duties and taxes (4) Transaction value is applicable only when conditions specified in the provisions are satisfied. 5) Dharmada charges collected from the buyer are not includible i n the assessable value. (6) Excise duty and sales tax has to be included in the assessable value (7) There is no basis of valuation under Central Excise Law (8) Insurance charges from the place of depot to the place of buyer shall form part of assessable value (9) Captive consumption goods need not be certified by the Cost Accountant (10) Cash discount does not form part of assessable value. Answer: (1) No.Specific Duty means duty is payable by the assessee on excisable goods based on the length and weight of the products. (2) Yes. Compound levy scheme means an optional scheme (3) Yes. Maximum Retail Price means not exclusive of duties and taxes (4) Yes. Transaction value is applicable only when conditions specified in the provisions are satisfied. (5) No. Dharmada charges collected from the buyer are includible in the assessable value. (6) No. Excise duty and sales tax has to be excluded in the assessable value (7) No.There are five basis of valuation under Central Excise Law (8) N o. Insurance charges from the place of depot to the place of buyer shall not form part of assessable value (9) No. Captive consumption goods need be certified by the Cost Accountant (10) Yes. Cash discount does not form part of assessable value. 7. Multiple Choice Questions (1) ARE -1 Form should have following colors (a) White; Buff; Pink and Green (b) White; Buff; Red and Green (c) White; Buff; Black and Green (d) White; Buff; Rose and Green 2) CT- 1 form will be issued by the Merchant exporter to the Manufacturer for clearing the goods (a) Without payment of Central Excise (b) Avoidance of Central Excise duty (c) With payment of reduced rate of Central Excise Duty (d) With payment of full amount of Central Excise Duty. (3) Certificate of procurement of goods under procedure for export Warehousing can be done under the (a) CT-3 Form (b) CT-2 Form (c) ARE -1 (d) Bond -1 (4) The Letter of Undertaking is valid for a period of (a) 12 months from the date of acknowledgement by the depa rtment. b) 15 months from the date of acknowledgement by the department (c) 24 months from the date of acknowledgement by the department (d)6 months from the date of acknowledgement by the department (5) Excisable goods removed for re-warehousing and export therefrom without payment of duty by using the (a) B-3 Bond (b)B-2 Bond (c) B-4 Bond (d)B-7 Bond (6) Some times; if in the view of the Central Excise Department the manufacturer carries risk (namely discrepancies) the Department may ask him to submit the Bond in. (a)B-l with security or surety (b)B-2 with security and surety c)B-3 with security (d) B-4 with surety (7) CT-1 form received by the manufacturer from (a)Merchant exporter (b)EOU unit (c)Manufacturer (d)First stage dealer (8) The Export Oriented Units can procure indigenous material without payment of central excise duty. These units have to issue (a)CT -3 certificate (b)CT-4 certificate (c)CT-1 certificate (d)CT-2 certificate (9) If proper invoice for export along with the packing list and ARE -1 form in (a) Sixtuplicate (b) Duplicate (c) Triplicate (d) Quadruplicate (10) No rebate is allowed if the rebate amount is less than a)Rs. 500 (b)Rs. 1,000 (c) Rs. 2,000 (d) Rs. 4,000 Answer: (1) (a) (2) (a) (3) (b) (4) (a) (5) (a) (6) (a) (7) (a) (8) (a) (9) (a) (10) (a) 8. Fill in the Blanks (1) No rebate is allowed if the rebate amount is less than________ (2) Goods can be removed by executing a bond in case of merchant exporter with____________or without (3) Proof of export which is issued by the customs authorities by certifying the_______________ (4) ________________certificate is required only when bond is executed by the merchant exporter. 5) The goods exported to_______________and_________not eligible for rebate (6) An exporter who executes a bond to exempt himself from payment of excise duty will not be eligible to claim___________ (7) Bond is executed by the Merchant Exporter he may be required to obtain a_________from his banker for a specified amount. (8) __________is called as general bond with Surety/Security for removal of goods without payment of duty (9) In case of security bond in the form of cash deposit no________can be allowed (10) If goods are sealed by excise officer such a sealing is called __________ Answer: 1) Rs. 500 (2) with sealing or without sealing (3) ARE-1 Form (4) CT-1 (5) Nepal and Bhutan (6) Rebate (7) Bank Guarantee (8) B-l Bond (9) Interest (10) One Time Bottle Seal 9. Say Yes or No, Give Reasons (1) Export of goods with invoice but without the packing list can be exported (2) ARE -1 Form need not be prepared if the goods are exported under Bond. (3) Merchant exporter means a person engaged in manufacturing of goods for exporting or intending to export goods. 4) CT-1 forms will be issued by the superintendent of Customs to the merchant exporter on execution of bond (namely B – 1) (5) ARE-1 Form is to be prepared by the exporter in quadruplicate (6) Bonds under Central Excise are always se cured (7) No duty is payable on exported goods. Therefore there is no need of valuation and classification (8) Self-sealing can be done by any person of the unit (9) ARE-1 form is not required to be prepared by the exporter. (10) Export has to be completed within 3 months from the date of removal from the factory Answer: 1) No. Export of goods with invoice and with the packing list can be exported (2) No. ARE -1 Form need to be prepared even if the goods are exported under Bond. (3) No. Merchant exporter means a person engaged in purchase of excisable goods for the purpose of exporting or intending to export goods. (4) No. CT-1 forms will be issued by the superintendent of central excise to the merchant exporter on execution of bond (namely B-l) (5) No. ARE-1 form is to be prepared by the exporter in sixtuplicate (6) No. Bonds under Central Excise may be secured or unsecured. 7) No. classification and valuation is required for the purpose of determining the duty draw-back or DEPB li cense etc. (8) No. Sealing of Goods for Export which may be self-sealing or under seal of Central Excise. (9) No. ARE-1 form is required to be prepared by the exporter. (10) No. Export has to be completed within 6 months from the date of removal from the factory 10. Multiple Choice Questions (1) The unutilized CENVAT Credit can be carried forward (a) Up to 6 months (b) Up to 8 years (c) Without any time limit (d) Up to 10 years. 2) Cenvat Credit on capital goods can be claimed in the year in which it is purchased (a) Up to 50% (b) Up to 100% (c) Up to 25% (d) Up to 75% (3) Cenvat Credit on goods other than capital goods can be utilized (a) As soon as goods received into the factory (b) Only after payment actually made (c) Only after the goods actually sold (d) As soon as manufacture takes place (4) Cenvat Credit is not applicable if the following goods are purchased (a) Light Diesel Oil (b) Steel products (c) Plastic products (d) Wood products 5) Cenvat Credit can be adjusted agains t (a)Dutiable goods manufactured (b)Non-dutiable goods manufactured (c) Non-excisable goods manufactured (d)All excisable goods manufactured (6) Which of the following items is a capital goods (a) Tools, hand tools (b)Raw materials (c) Consumables (d) Accessories (7) Depreciation under section 32 of the Income-tax Act, 1961 should not have been claimed (a) On the cost portion of the Capital Goods (b)On the excise portion of the Capital Goods. (c) On the portion of other than Capital Goods d) On the portion of Factory Building (8) Cenvat credit can be utilized for payment of excise duty levied on any (a) Final products (b)Input products (c) Exempted products (d)Intermediary non-dutiable products (9) Personal Ledger Account must be prepared in (a) Triplicate (b) Single (c) Double (d) Quadruplicate (10) Cenvat credit on inputs other than capital goods can be allowed at (a) 100% (b)50% (c)25% (d) 0% (11) A unit availing SSI exemption can avail of CENVAT credit on capital goods but such credit can be utilized only (a) if the value of apital goods exceeds Rs. 100 lakh (b) after clearance of Rs. 150 lakh (c) if the capital goods are exported Answer: (1) (c) (2) (a) (3) (a) (4) (a) (5) (a) (6) (a) (7) (b) (8) (a) (9) (a) (10) (a) (11) (b) 11. Fill in the Blanks (1) Motor vehicles are not_____________goods for purpose of Manufacture (2) In respect of capital goods sent for job work these should be brought back within_________days from the date of dispatch. 3) The Second Stage Dealer means a dealer who purchases goods from a_______________ (4) The PLA is credited when duty is deposited in bank by_________challan (5) Depreciation should not be claimed by the manufacturer who avails the Cenvat credit on___________ (6) The term ___________ means raw-materials, consumables, accessories used to manufacture the finished product. (7) Don't maintain separate set of accounts but pay an amount equal to ___________of the value of exempted goods and forego the Cenvat credit of inpu ts utilized exclusively for manufacture of exempted final product. 8) Balance of CENVAT Credit Receivable (inputs) Account and PLA Account are shown as ____________in the Assets side of the Balance Sheet. (9) Due date of payment of Central Excise Duty for the month of March is______________ (10) Input tax credit on capital goods can be______________against the duty payable final products. Answer: (1) Capital (2) 180 days. (3) First Stage Dealer (4) GAR-7 (5) Capital Goods (6) In the manufacture (7) 10% (8) Current Assets. (9) 31st March (10) Claimed. 12. Say Yes or No, Give Reasons 1) Cenvat credit can be taken as soon as the inputs are dispatched by the supplier (2) Cenvat cannot be utilized for payment of duty on waste (3) Cenvat credit on capital goods is restricted to 50% of the duty in the year of the receipt (4) If there is no excise duty final products, cenvat credit cannot be claimed in the case of sale in DTA (5) When credit has been taken on input goods and the same is rem oved for home consumption, excise duty is not payable (6) In September 2008, the Government came out with the Cenvat Credit Rules, 2004 by merging the Cenvat Credit Rules, 2002 and the Service Tax Credit Rules, 2002. 7) The term â€Å"Capital goods† under Cenvat Rules is DIFFERENT from the term capital goods as understood in accounting or in income-tax (8) In the case of goods cleared for DTA for input credit to be claimed, the finished product should suffer at least Re 1 of excise duty (9) If a single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading (10) In case of inputs and capital goods Cenvat credit is available as soon as input is received in the factory. Answer: (1) Yes. Cenvat credit can be taken as soon as the inputs are received by the manufacturer. 2) No. Cenvat can be utilized for payment of duty on waste (3) Yes. Cenvat credit on capital goods is restricted upto 50% of the duty in the year of th e receipt and the balance in the subsequent year or years. (4) Yes. Cenvat credit cannot be claimed in the case of sale in DTA if the final products are non-dutiable. (5) No. Cenvat credit not allowed on those goods which are cleared as such for domestic tariff area. (6) No. In September 2004, the Government came out with the Cenvat Credit Rules, 2004 by merging the Cenvat Credit Rules, 2002 and the Service Tax Credit Rules, 2002 (7) Yes.The term â€Å"Capital goods† under Cenvat Rules is DIFFERENT from the term capital goods a: understood in accounting or in income-tax (8) Yes. goods cleared for DTA for input credit to be claimed, the finished product should suffer at least Re 1 of excise duty (9) Yes. Single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading (10) Yes. Input goods and capital goods Cenvat credit is available as soon as input is received in the factory. 13. Multiple Choice Questions 1)A manufa cturer being eligible for SSI related exemptions is linked to his turnover in the previous year a) Less than Rs. 400 Lakhs b) Less than Rs. 150 Lakhs c) Less than Rs. 90 Lakhs d) Less than Rs. 350 Lakhs (2)SSI Exemption scheme adopted by the manufacturer he is not required to pay the central excise duty up to a) Rs. 150 Lakhs on dutiable goods b) Rs. 300 Lakhs on dutiable goods c) Rs. 400 Lakhs on dutiable goods d) Rs. 100 Lakhs on dutiable goods (3)Value of captive consumption goods is forming part of the Rs. 400 Lakhs turnover, if the final product a) Exempt in any notification ) Not exempt in any notification c) Exempt under Notification 8/2003 d) None of the above (4)Industries are not eligible for SSI exemption irrespective of their turnover. a) Automobiles b) Plastic c) Paper d) Electronic and Electrical (5)The due date for filing Quarterly return ER -3 under Central Excise is a) 20th of the following month. b) 10th of the following month c) 5th of the following month d) 15th of the following month (6)The due date for payment of Central Excise Duty by the SSI unit for the month of April is a) 15th of the following month b) 15th of October c) 10th of the following month ) 5th of the following month (7)Frequency of audit for SSI unit paying central excise duty is less than Rs. 10 Lakhs. a) Once in 2 years b) Once in 5 years c) Once in 10 years d) Every year. (8)Job worker is exempt from basic excise duty if the supplier of raw material had undertaken payment of excise duty under a) Notification 24/86 Central Excise Law b) Notification 214/86 Central Excise Law c) Notification 8/2003 Central Excise Law d) Notification 18/2003 Central Excise Law (9)Registration is not required if the turnover for small scale units a) Less than Rs. 15 0 Lakhs ) Less than Rs. 90 Lakhs c) Less than Rs. 100 Lakhs d) Less than Rs. 10 Lakhs (10)What is to be done if turnover exceeds Rs 90 lakhs but is less than Rs 150 lakhs? a) Declaration to be filed b) No Declaration to be filed c) Declaration may be filed d) Declaration must be filed after attaining Rs. 150 Lakhs Answer: 1) (a) 2) (a) 3) (a) .. 4) (a) 5) (a) 6) (a) 7) (b) 8) (b) 9) (a) 10) (a) 14. Fill in the Blanks 1) SSI exemption is available only when the turnover in the previous year turnover is less than 2) SSI unit can clear the excisable goods uptowithout payment of duty. ) Quarterly returnto be filed before the due dateof the following month by the SSI units claiming the exemption notification (4)Payment of duty is on monthly basis and has to be made on or beforeof the following month 5) No declaration needs to be given to the department if the previous year turnover is less than 6) A Job worker is exempt from basic excise duty if the supplier of raw material had undertaken payment of excise duty under Notificationof Central Excise 7) SSI units will get the Cenvat Credit only over and abovetaxable turnover during the current year. ) Registration is not required for SSI units if the turnover durin g the previous year is less than of taxable turnover. 9) Audit of SSI units is conducted once innumber of years 10) Export turnover isfor the calculation of turnover under the notification 8/2003. Answer: Rs. 400 Lakhs Rs. 150 Lakhs ER-3, 20th 15th of the following month Rs. 90 Lakhs 214/1986 Rs. 150 Lakhs. Rs. 150 Lakhs. Two to five Exempted. 15. Say Yes or No, Give Reasons 1) The Government of India issued Notification No. 8/2003 providing relaxation from central excise duty, without any conditions. ) If in a previous year the turnover of a manufacturer is equal to Rs. 4 crores then he can in the current year claim the exemption benefits available to a SSI. 3) SSI units opted the exemption notification benefit can pay duty if the dutiable goods cleared from the factory exceeds Rs. 150 lakhs and claim Cenvat credit on inputs. 1) Manufacturers who have Cenvat credit (on capital goods plus on other than capital goods) which is more than the duty payable on exempted turnover will opt for SSI exemption benefit. ) Clearance of excisable goods without payment of duty to 100% EOU unit will form part of turnover to calculate the threshold limit of Rs. 4 crores. Sales to Nepal and Bhutan is considered as an export sales. Export procedures are very tough for SSI units. Exempted units from central excise duty are also exempted from registration. Audit of SSI unit is conducted every year. There is no difference between method of calculation of Rs. 400 Lakhs and Rs. 150 Lakhs. Answer: 1) No. The Government of India issued Notification No. 8/2003 providing relaxation from central excise duty, with conditions. ) No. Previous year the turnover of a manufacturer is equal to Rs. 4 crores then he cannot claim in the current year exemption benefits available to a SSI. 3) Yes. SSI units opted the exemption notification benefit can pay duty if the dutiable goods cleared from the factory exceeds Rs. 150 lakhs and claim Cenvat credit on inputs. 4) No. Manufacturers who have Cenvat c redit (on capital goods plus on other than capital goods) which is more than the duty payable on exempted turnover may not opt for SSI exemption benefit. 5) No.Clearance of excisable goods without payment of duty to 100% EOU unit will not form part of turnover to calculate the threshold limit of Rs. 4 crores. No. Sales to Nepal and Bhutan considered as home clearance. No. Export procedures are not tough for SSI units. Yes. Exempted units from central excise duty are also exempted from registration. No. Audit of SSI unit is conducted not on yearly basis. Yes. There is a difference between method of calculation of Rs. 400 Lakhs and Rs. 150 Lakhs. 16. Multiple Choice Questions (1)Registration is compulsory for the dealer who intends to act as a) First Stage Dealer ) Third Stage Dealer c) Dealer d) Purchaser (2)An application for registration under central excise law is required to be made in a) Form A-l b) Form B-1 c) Form CT-1 d) Form ARE-1 (3)The DSA shall be preserved for a) Five Ye ars b) Two Years c) One Year d) Six Months (4)The excise duty payable by the manufacturer is based on a) Invoice b) Gate Pass c) Lorry receipt d) Debit Note (5)Which one of the following is to be submitted by the manufacturer on a monthly basis a) ER – 1 b) ER – 3 c) ER – 5 d) ER – 7 (6)Original invoice has to be issued to the a) Buyer b) Transporter c) Central Excise Department ) Consignment Agent (7)The penalty for non-registration is a) Amount of duty of contravening goods or Rs 10,000 whichever is higher b) Amount of duty of contravening goods or Rs 10,000 whichever is less c) Amount of duty of contravening goods or Rs 1,000 whichever is higher. d) Amount of duty of contravening goods or Rs 5,000 whichever is higher (8)The due date of payment of tax through e-payment is a) 6th of the following month b) 5th of the following month c) 31 st of every month d) 15th of the following month (9)LTU will be headed by a) Chief Commissioner of CBDT or of CBEC ) C hief Commissioner of CBEC c) Commissioner of Central Excise d) Commissioner of Income Tax. (10)CIN stands for a) Challan Identification Number b) Cash Identification Number c) Commission Identification Number d) Central Information Number. Answer: (a) (a) (a) (a) (a) (a) (a) (a) 1) (a) 2) (a) 17. Fill in the Banks The 15 digit PAN based registration number is called 2) Registration under Central Excise can be granted in the name of a minor, provided a legal guardian undertakes to The penalty for delayed submission of return can extend upto The term GAR meansA LTU is an undertaking which has paid central excise or service tax of more thanduring the previous year. (6)The first page and the last page of the DSA shall be duly authenticated by the orperson LTUs will get facilities of payment of tax throughsystem. 8) Every assessee compulsorily files the annual installed capacity statement before 30th April of the succeeding financial year in theForm 7) The due date of payment of tax thro ugh e-payment is 6th of the following month by the manufacturers and by 16th of the following month in the case of SSI units.In the case of March month the due is 8) When goods are removed from the factory of the manufacturer to some other premises for purposes of â€Å"Testing† or for â€Å"any other process not amounting to manufacture†, excise duty need not be paid provided the permission ofof Central Excise is obtained. Answer: Excise control code Conduct the business Rs. 5,000 Government Account (Receipt and Payment) Rules Rs. 5 crore. manufacturer or his authorized person single window ER – 7 31st March Commissioner 18. Say Yes or No, Give ReasonsApplication for registration as a manufacturer should be made Form A-l A 5 digit PAN based registration number (ECC) will be allotted to the assessee There is no penalty for non-registration, even when registration under the statute is compulsory Daily Stock Account can be updated once in month Invoice under centr al excise law is required to be made in triplicate Payment of duty can be made once in six months 7) E-payment is mandatory for those manufactures who have paid central excise duty is Rs 50 lacs or more during the preceding financial year. ) If the assessee mentions CIN in the Return, it is not necessary to attach the copy of challan with the Return. Challan Identification Number (CIN) has three parts. 100% EOU has to submit the monthly return in ER-2 Form. Answer: Yes. Application for registration as a manufacturer should be made in Form A-l No. A 15 digit PAN based registration number (ECC) will be allotted to the assessee 3) No. There is penalty for non-registration which is Rs. 10,000 or duty on contravening goods whichever is higher No. Daily Stock Account should be updated on daily basis, two days delay is allowed. Yes.Invoice under central excise law is required to be made in triplicate No. Payment of duty can be made on monthly basis 7) Yes. E-payment is mandatory for those manufactures who have paid central excise duty is Rs 50 lacs or more during the preceding financial year. 8) Yes. If the assessee mentions CIN in the Return, it is not necessary to attach the copy of challan with the Return. Yes. Challan Identification Number (CIN) has three parts. Yes. 100% EOU has to submit the monthly return in ER-2 Form. 19. Multiple Choice Questions (1)Desk Review audit is a part of a) Special Audit b) C & AG Audit c) Excise Audit 2000 ) Investigation (2)In the case of Excise Audit 2000, selection of assessee is based on a) Risk factor b) Non-risk factor c) Merit of assessee d) Value of goods (3)Time period to issue notice before commencing the audit. a) 20 days b) 5 days c) 25 days d) 15 days (4)Cenvat credit audit can be ordered by a) The Chief Commissioner of Central Excise. b) The Commissioner of Central Excise c) The Assistant Commissioner of Central Excise d) The Deputy Commissioner of Central Excise (5)Yearly audit is applicable for those units who paid the central excise duty by way of cash more than a) Rs. 300 Lakhs b) Rs. 150 Lakhs ) Rs. 100 Lakhs (d) Rs. 90 Lakhs Answer: 1) (c) 2) (a) 3) (d) 4) (b) 5) (a) 20. Fill in the Blanks 1) Units paying duty more than Rs 3 crore has audit 2) C & A G submits the report to the, who causes these to be laid before each House of Parliament. 3) Valuation Audit carried out by. 4) The expenses of Cenvat credit audit and audit fees shall be paid by. 5) The maximum time limit for submission of such cost audit report isdays from the date of receipt of cost audit order by the manufacturer (6) C & AG submits the report to the, who causes these to be laid before each House of Parliament. 7) The audit plan should be documented in the. (8) The Cost Accountant has to submit his audit report within the time specified by the______________. (9) Road checks are carried out by the department authorities to check whether all goods moving are accompanied bydocuments or not. (10)A minimum ofnotice should be give n to the assessee before commencing the audit. (11)Stock taking can be done by the superintendent or Inspector of central excise for ______________and___________. Answer: Yearly The President of India. Cost Accountant Excise Department 180 days The President of India.Working papers Commissioner or Commissioner of Central Excise. Duty paying. 15 days. Finished goods and Cenvat goods 21. Say Yes or No, Give Reasons 1. Excise audit is compulsory every year if the payment of excise duty is more than 3 crores. 2. There are three types of excise audits under Central Excise Law. 3. Desk review audit can be conducted by a practicing Chartered Accountant or a practicing Cost Accountant in the premises of manufacturer. 4. Valuation audit can be ordered by the Superintendent of Central Excise 5. The expenses and audit fees shall be paid by Assessee . Returns are filed by the assessee without verification by the Excise department. Hence no audit is required to be conducted. 7. Central Excise Re venue Audit (known as CERA Audit) conducted by the Cost Accountant or Chartered Accountant. 8. The desk review is a part of the internal audit procedure and the services of the professionals are taken to help the department. 9. Valuation Audit can be ordered only with the prior approval of Chief Commissioner of Central Excise. 10. The desk review audit should be completed in 5-7 working days Answer: 1) Yes.Excise audit is compulsory every year if the payment of excise duty is more than 3 crores. 2) Yes. There are three types of excise audits under Central Excise Law. 1) No. Desk review audit can be conducted by a practicing Chartered Accountant or a practicing Cost Accountant in the premises of Department. 2) No. Valuation audit can be ordered by the Assistant or Deputy Commissioner of central excise after getting the prior permission of Chief Commissioner of Central Excise. 3) No. The expenses and audit fees shall be paid by the department. 3) No.Returns are filed by the assessee w ithout verification by the Excise department. Hence audit is required to be conducted. 4) No. Central Excise Revenue Audit (known as CERA Audit) conducted by the C and A G department. 4) Yes. The desk review is a part of the internal audit procedure and the services of the professionals are taken to help the department. 5) Yes. Valuation Audit can be ordered only with the prior approval of Chief Commissioner of Central Excise. 5) Yes. The desk review audit should be completed in 5-7 working days. 22. Fill in the BlanksService Tax is a tax on. Service Tax is applicable to the whole of India except the statue of. Registration is mandatory if the value of taxable services exceeds Rs. during the financial year. 4) Form________________is used for applying for registration under Service Tax. 5) The Due date of payment of service tax for the month is________________of the succeeding month. 6) The effective rate of service tax including Education Cess is________________. 7) Registered premi ses means all premises from where an assessee is providing____________________. ) The present rate of service tax is___________ plus_______________plus. 9) The Service tax provider is required to issue (within 14 days of completion of service) an_____________ signed by him or a person authorized by him. (10)If service tax payment is made through internet banking, such e-payment can be made by__________ of the following month or following quarter as the case may be. Answer: 1. Value of taxable services 2. Jammu and Kashmir 3. Rs. 9,00,000 4. ST-1 5. 5th 6. 12. 36% 7. Taxable services 8. 12% plus 2% plus 1% 9. Invoice. 10. 6th 23. Say Yes Or No, Give Reasons ) The list of records needs to be maintained is not provided in the Service Tax Rules 2) Single registration in the case of multiple services rendered is possible subject to conditions 3) The due date for monthly return for service tax is the 25th of the succeeding month in the case of a company 4) A service provider is the person who renders the service 5) GAR-7 is the form used to pay Service tax 6) Service tax records are to be maintained at the registered premises of the service provider. 7) For any delayed payment of service tax, interest cannot be levied. 8) If Service tax paid during the previous year is in excess of Rs. 0 lakhs then e-payment is mandatory 9) Single Registration is possible with the permission from Department, only when the assessee maintains centralized billing or centralised accounting for multiple services provided from more than one premises. 10) If the last day of payment and filing return is a public holiday, tax should be paid and return filed on the previous working day. Answer: 1) No. This list is to be submitted once at the time of filing his first S. T. 3 return. Sales register, Purchase register, Cash book, Petty cash book, General ledger, etc. 2) Yes.Single registration in the case of multiple services rendered is possible subject to conditions 3) No. The due date for sub mitting the return is half yearly 25th October and 25th April. There is no monthly return concept in the service tax provisions. 4) Yes. A service provider is the person who renders the service 5) Yes. GAR-7 is the form used to pay Service tax 6) Yes. Service tax records are to be maintained at the registered premises of the service provider. 7) No. For any delayed payment of service tax, interest mandatory. 8) Yes. If Service tax paid during the previous year is in excess of Rs. 0 lakhs then e-payment is mandatory 9) Yes. Single Registration is possible with the permission from Department, only when the assessee maintains centralized billing or centralised accounting for multiple services provided from more than one premises. 10) No. If the last day of payment and filing return is a public holiday, tax can be paid and return can be filed on the next working day. 24. Multiple Choice Questions (1)Service tax can be levied on the a) Taxable services b) Exempted services c) Partly exem pted and partly taxable services d) On purchase of input goods (2)Value of works contract includes ) Cost of consumables, electricity b) Value of transfer of property in goods c) Value of VAT or Sales Tax on the above d) None of the above (3)A person who neither intends to hold nor holds any title to the goods or services is called a) Pure Agent b) Dealer c) Service tax provider d) Manufacturer (4)Under Service Tax (Determination of Value) Rules, 2006, Act means a) The Finance Act, 1994 b) The Central Excise Act, 1944 c) Central Excise Tariff Act, 1985 d) Central Sales Tax Act, 1956 (5)Service tax is not applicable to the state of a) Jharkhand b) Himachal Pradesh c) Tripura d) Jammu and Kashmir 6)The importer of service is liable to pay service tax only when the service provider having a) No place of business in India b) Place of business in India c) Permanent address in India d) None of the above (7)The service tax paid on input services claimed as Cenvat credit after the export of service a) Can be claimed rebate (i. e. duty drawback) b) Cannot be claimed any rebate c) Can be claimed as refund d) None of the above (8)If the immovable property in respect of which service is rendered outside India the service is considered an export a) Irrespective of where the payment has come from ) Only when payment came from overseas. c) Partly from overseas d) Even without payment received from an importer. (9)The value of any taxable service, as the case may be, does not include a) The rail fare collected by rail travel agent b) Value of services collected by rail travel agent c) Services provide by the consultant d) None of the above (10)Which of the following services does not come under export of service? a) Air transport of passengers embarking for international travel b) Export of services with respect to immovable property c) Export of services with respect to management consultancy services d) None of the above.Answer: (a) (a) (a) (a) (d) (a) (b) (a) (a) (a) 25. F ill in the Blanks 1. Service tax liability is dependent upon the type of thewho provides the taxable service 2. Service tax can be levied on theand 3. Services provided by Central or State Government are taxable unless these services are 4. If the value is not ascertainable thenshould be referred for arriving the value of such services. 5. Out of pocket expenses incurred arein the value of taxable service. 6. The expenditure or costs incurred by the service provider as aof the recipient of service shall be excluded from the value of the taxable service . Receipt of advance money is not 8. Taxable event in the case of import is the date of 9. Service tax is payable onof taxable service actually received and not on amount billed, even though taxable event arises. 10. The costs incurred by the service provider as aof the recipient of service shall be excluded from the value of the taxable service Answer: 1) Person. 2) Taxable Service and Value of Taxable Service 3) â€Å"statutory ser vices† 4) Service Tax (Determination of Value) Rules, 2006. 5) Includible. 6) Pure Agent 7) a taxable event 8) actual import 9) The value. 10) Pure Agent 6. Say Yes or No, With Reasons 1) If a service is rendered free service tax is not payable because the value of the service is zero and no amount is received from the customer. 2) There is concept of pure agent that exists for the purpose of service tax valuation. 3) The value of goods transferred to the job worker is not included in the assessable value of service. 4) Service Tax can be levied on an advance payment received. 5) The central excise officer has the power to determine the value of the services after providing an opportunity to be heard to the assessee. ) Services delivered by a person having a place of business in Jammu and Kashmir to a person having a place of business in Andhra Pradesh is subject to service tax. 7) Statutory services are also taxable services. 8) Some services are taxable when provided to â₠¬Å"any person†. If a service falls in that category, service provided on sub-contract basis will be liable to pay service tax. 9) A person having a place of business in Andhra Pradesh provides to a person having a place of business in Jammu and Kashmir. Such service is liable to service tax law. 0) The airfare collected by air travel agent in respect of service provided by him does not include in the value of services. Answer: 1) Yes. If a service is rendered free service tax is not payable because the value of the service is zero and no amount is received from the customer. 2) Yes. There is concept of pure agent that exists for the purpose of service tax valuation. 3) Yes. The value of goods transferred to the job worker is not included in the assessable value of service. 4) Yes. Service Tax can be levied on an advance payment received. 5) Yes.The central excise officer has the power to determine the value of the services after providing an opportunity to be heard to the asse ssee. 6) Yes. Services delivered by a person having a place of business in Jammu and Kashmir to a person having a place of business in Andhra Pradesh is subject to service tax, place of delivery of service is important. 7) No. Statutory services are not taxable services 8) Yes. Some services are taxable when provided to â€Å"any person†. If a service falls in that category, service provided on sub-contract basis will be liable to pay service tax. 9) No.A person having a place of business in Andhra Pradesh provides to a person having a place of business in Jammu and Kashmir. Such service is liable to service tax law. 10) Yes. The airfare collected by air travel agent in respect of service provided by him does not include in the value of services. 27. Multiple Choice Questions 1. Service tax liability arises only when the taxable turnover of the previous year exceeds a) Rs. 10,00,000 b) Rs. 9,00,000 c) Rs. 8,00,000, d) Rs. 7,00. 000 2. No service tax will be levied on value of goods and material supplied to the service recipient while roviding service, provided Cenvat Credit on such goods and material is a) not taken b) taken c) partly reversed d) none of the above 3. One of the following services is a â€Å"reverse charge† a) Mutual Fund distributors services b) Management consultancy services c) Telecommunication services d) Information Technology services 4. Services rendered to the Reserve Bank of India is a) taxable service b) exempted service c) partly exempted d) none of the above 5. Importer of service is liable to pay service tax only when a) provider of service has no place of business in India b) provider of service has place of business in India ) import of service is not taxable in India d) provider of service is related to the importer 6. Services are taxable only when defined under a) Section 65( 105) of Finance Act, 1994 b) Section 64( 105) of Finance Act, 1994 c) Service Tax Rules d) Section 4 of the Central Excise Act, 1944 7. Wh ich one of the following service is called reverse charge a) Service provider is liable to pay service tax b) Service receiver is liable to pay service tax c) No one is liable to pay service tax d) Whose services are exempted from service tax 8. Services provided to United Nations employees for their personal purposes is a) Liable to pay service tax ) Not liable to pay service tax c) Partly liable to pay service tax d) None of the above 9. ACA firm had a turnover of Rs. 17 lakhs in Yl. Its turnover was Rs. 5 lakhs in Y2, Rs. 8 lakhs in Y3 and Rs. 5 lakhs in Y4. In which years is the firm liable to pay service tax? a) Yl and Y2 b) Yl,Y2andY3 c) Y2 and Y3 d) None of the above 10. Exemption turnover of Rs. 10 lakhs for previous year it is the value of taxable service rendered and for the current year a) Value of taxable service received b) Value of taxable services rendered c) Value of taxable services partly received and partly rendered d) None of the above. Answer: 1) (a) 2) (a) 3) ( a) ) (b) 5) (a) 6) (a) 7) (b) 8) (b) 9) (a) 10) (a) 28. Fill in the Blanks 1. If the taxable services exceedbut is less thanthen the service provider will have to register with the Superintendent of Central Excise under the Service Tax provisions. 2. For certain services service tax liability is to be paid by the service receiver is called 3. Services provided to Special Economic Zones (or) services provided by Special Economic Zones are 4. Service tax liability is exempted if the turnover is less than or equal to 5. If the taxable turnover during the current year 2008-09 exceedsthen there is no exemption limit in the year 2009-10.Answer: 1) Rs. 9,00,000 but less than Rs. 10,00,000 2) Reverse charge 3) Non Exempted Services 4) Rs. 10,00,000 5) Rs. 10,00,000. 29. Multiple Choice Questions 1. What is the due date for payments of service tax in the case of a partnership firm? a) 5th day of the month immediately following every month b) 25th day of the month immediately following every quarter c) 5th day of the month immediately following every quarter d) 25th day of the month immediately following every month 2. ‘A Ltd' enters into an advertising contract with ‘B Ltd. ‘ for a sum of Rs. 15,000 on 5-6-2006. ‘A Ltd. ‘ receives an advance of Rs. 10,000 on 06. 6. 2006 and the balance amount on the completion services of service on 12. 07. 2006. The service tax payable by ‘AB Ltd. ‘ is: a) Rs. 1836 by 25-8-2006 a) Rs. 1224 by 25-6-2007 and Rs. 612 by 25-8-2006 b) Rs. 1836 by 5-8-2006 b) Rs. 1224 by 5-7-2006 and Rs. 612 by 5-8-2006 3. ‘Y Ltd' provides management consultancy services to ‘X' for a consideration of Rs. 20,000 . ‘Y Ltd. ‘ raises the bill on ‘X' on 05. 06. 2006. ‘Y Ltd. † receives the payment from ‘X† on 15. 07. 2006. When should ‘Y Ltd. ‘ pay the service tax? a) on or before 5-8-2006 b) on or before 5-7-2006 c) on or before 31 -7-2006 d) on or before 30-6-2006 . Service tax is payable to the credit of the Central Government in: a) Form ST-3 b) GAR -7 challan c) Form F d) None of the above 5. Adjustment of excess of service tax can be allowed on the basis of a) Pro-rata b) Total amount at time c) Only 80% d) Only 50% 6. Penalty for not maintaining the proper books of accounts may extend to a) Rs. 5,000 b) Rs. 50,000 c) Rs. 2,500 d) Rs. 1,000 7. An assessee is allowed to rectify mistakes and file revised return a) Within 90 days from the date of filing of the original return b) Within 180 days from the date of filing of the original return c) Without any time limit ) None of the above 8. E- payment of service tax is mandatory only when the payment of service tax exceeds a) Rs. 50 Lakhs b) Rs. 5 Lakhs c) Rs. 10 Lakhs d) Rs. 15 Lakhs 9. How much abatement will be allowed to Mandap Keeper, Hotels and Convention Services providing full catering services a) 40% b) 60% c) 100% d) 50% 10. Cenvat credit is not allowed if the input servic es are exclusively used in the output services a) Exempted service b) Export of services c) Taxable export of services Answer: (c) (d) (a) (b) (a) (a) (a) (a) (a) (b) 30. Fill in the Blanks 1.Abatement is an amount that can befrom the value of the service. 2. In the case of Individuals the due date for payment of service tax for the III quarter is 3. In the case of companies the service tax for October is payable on or before of 4. For all assessees the due date for payment of service tax for the service rendered in the month of March is 5. E-payment of service tax has been made mandatory for assessees who have paid service tax of more than Rs. during the last financial year or during the current financial year 6. Half yearly return has to be filed using Form; The number of copies should be _____ 7.The time limit for filing revised return isdays from the date of 8. Penalty for not obtaining registration is Rs. per day for every day of default or Rs. whichever is higher. 9. The penal ty will be reduced to%, if tax, interest and penalty are paid within 30 days from the date of receipt of order of Central Excise Officer. 10. The facility of e-payment of service tax has also been introduced from Answer: Deducted 5th of January 5th of November 31st March 1) Rs. 50,00. 000 2) ST – 3 , triplicate 3) 90 days from the date of filing the original return. 4) Rs. 00 per day or Rs. 5, 000. 5) 25%. 6) 11. 05. 2005 31. Say Yes or No, Give Reasons It is necessary to specify the heading under which the service being provided is falling. 2) Service provided from India with respect to immovable property situated abroad is called export of services. 1) There can be no reversal of Cenvat credit on input service towards Interior decorator services used to produce partly dutiable goods as well as non dutiable goods. 2) There can be no reversal of Cenvat credit on input services for an output service provider if the final services are deemed exports. ) Due date of payment of se rvice tax for e-payer is the 6th of following month including the dues for March month. Service tax will be paid by an individual on monthly basis Due date of submission of half yearly return ST – 3 is 30th September Revised returns can be filed with in 90 days from the date of original return filed by the assessee E- payment of service tax is compulsory for every assessee Provisional assessment is not applicable at any given case under service tax provisions. Answer: 1) Yes. Specify the heading under which the service being provided is falling is necessary for the purpose of classification. ) Yes. Service provided from India with respect to immovable property situated abroad is called export of services. 3) No. There should be reversal of Cenvat credit on input service towards Interior decorator services used to produce partly dutiable goods as well as non dutiable goods. 4) Yes. There can be no reversal of Cenvat credit on input services for an output service provider if th e final services are deemed exports. 5) No. Due date of payment of service tax for e-payer is the 6th of following month except the dues for March month. No. Service tax will be paid by an individual on quarterly basis No.Due date of submission of half yearly return ST-3 is 25th October and 25th April. Yes. Revised returns can be filed within 90 days from the date of original return filed by the assessee No. E- payment of service tax is not compulsory for every assessee No. Provisional assessment is applicable under service tax provisions. 32. Multiple Choice Questions (1)Voluntary registration if turnover does not exceed a) Rs. 10,00,000 b) Rs. 1. 00,000 c) Rs. 12,00,000 d) Rs. 50,00,000 (2)Registration is Compulsory based on transactions (irrespective of turnover) if the dealer falls under the following categories ) Dealer is an importer b) Dealer selling goods within the state c) Dealer is dealing with the exempted goods d) None of the above. (3)Dealer is liable to pay tax at Spe cial rates as specified in Schedule. a) Eligible to avail the VAT credit b) Not eligible to avail the VAT credit c) 50% of VAT eligible for credit d) Eligible to avail the VAT credit after registered under VAT (4)The prescribed authority may cancel the registration of a VAT dealer, where the VAT dealer: a) Has no fixed place of business b) Has place of business c) Has place of residence d) None of the above 5)Compulsory registration under VAT applicable if the dealer a) deals with inter-state sales b) deals with exempted goods c) buying and selling goods in the state d) none of the above Answer: 1) (a) 2) (a) 3) (b) 4) (a) 5) (a) 33. Say Yes or No, With Reasons 1) There are two types of registration (i) Compulsory Registration (ii) Voluntary Registration. 2) Dealers whose Voluntary Registration always rejected by the department 3) Dealer dealing with inter-state sales has to compulsorily register under the State VAT. 4) Registration is also available under VAT for TOT dealers or com pounding tax opted dealer. ) A certificate of registration under VAT is not available. Answer: Yes. There are two types of registration (i) Compulsory Registration (ii) Voluntary Registration. No. Dealers whose Voluntary Registration always not rejected by the department Yes. Dealer dealing with inter-state sales has to compulsorily register under VAT. Yes. Registration is also available under APVAT for TOT dealers Yes. A certificate of registration under VAT is in the Form VAT 105 34. Multiple Choice Questions (1)How many Schedules are there under the VAT Act. a) Five Schedules b) Six Schedules c) Seven Schedules ) Eight Schedules (2)Goods specified under Schedule V will be taxed at the rate of a) 0% b) 1% (c) 4% (d) 12. 5% (3)Under which Schedule do Bullion and Specie come? a) Schedule 1 b) Schedule II c) Schedule III d) Schedule IV (4)The point of levy of tax for Aviation and other motor spirit is the point of a) First sale in the State b) Second sale in the State c) First and Se cond sale in the State d) Third sale in the State (5)Sale of taxable goods in the course of inter-state trade or commerce falling within the scope of section 3 of the Central Sales Tax Act, 1956 are called ) Zero rated sales b) Exempted sales (c). Non-exempted sales (d) Taxable sales (6)VAT rate on all kinds of Pulses and Dhalls is a) 1% b) 4% c) 12. 5% d) 0% (7)At the point of first sale in the state the following product attracts 32. 55% of VAT a) Petrol b) Machinery c) Liquor d) Diesel Oil (8)Abbreviate ITC a) Input Tax Code b) Input Tax Credit c) Initial Tax Credit d) In-house Tax Credit (9)Sale of vegetables and fruits other than those cured, frozen, preserved, processed, dried, dehydrated or canned are called a) Exempted sales b) Taxable sales c) Partly exempted sales d) Special sales 10)Kerosene sold through public distribution system will attract VAT rate a) 0% b) 1% c) 4% d) 12. 50% Answer: 1) (b) 2) (d) 1) (c) 3) (a) 4) (d) 5) (b) 6) (a) 7) (b) 8) (a) 9) (c) 35. Say Yes or No, Give Reasons 1) Input Tax Credit can be allowed in respect of Schedule VI goods 2) Gold and Jewellery are liable to tax under VAT @ 1% 3) Goods that fall under the Schedule I will get Input Tax Credit 4) Generally sale of books, periodicals and journals are exempted goods under VAT. 5) VAT rates are common for all the products specified in Schedule V 6) The first seller of special goods in Andhra Pradesh is liable to pay.The second seller of these goods is not liable to charge and pay tax on his sales. 7) Liquor, at the point of first sale in the State of Andhra Pradesh, is subject to VAT @ 70% 8) VAT rate is zero in respect of sales of goods to any unit located in the Special Economic Zone. 9) Sugar product is listed in the First Schedule and is exempt from VAT. 10) All intangible goods including copyright, patent, rep license, DEPB are subject to VAT @4% Answer: No. Input Tax Credit can not be allowed in respect of Schedule VI goods. These goods are subjected to tax at specia l rates.Yes. Gold and Jewellery are liable to tax under VAT @ 1%. No. Goods that fall under Schedule I will not get Input Tax Credit. Because these goods are exempted goods. Yes. Generally sale of books, periodicals and journals are exempted goods under APVAT. Yes. VAT rates are common for all the products specified in Schedule V. Yes. The first seller of special goods in Andhra Pradesh is liable to pay. The second seller of these goods is not liable to charge and pay tax on his sales. Yes. Liquor, at the point of first sale in the State of Andhra Pradesh, is subject to VAT @ 70%. Yes.VAT rate is zero in respect of sales of goods to any unit located in the Special Economic Zone. Yes. Sugar product is listed in the First Schedule and is exempt from VAT. Yes. All intangible goods including copyright, patent, rep license, DEPB are subject to VAT @4%. 36. Multiple Choice Questions (1) Input Tax Credit (ITC) can be claimed if the inputs are used for a) business purpose b) personnel purpo se c) distributing as free sample d) captive consumption (2)Every registered dealer must file return for each month on or before a) 20th of the succeeding month b) 10th of the succeeding month ) 5th of the succeeding month d) End of the current month (3)ITC can be claimed against inter-state sale only when those sales are supported by a) Form C b) Form D c) Form H d) Form I (4)The period covered by the return is called a Tax Period and will cover a a) Calendar month b) Calendar year c) Half a month d) Six months (5)The method under which tax is imposed at each stage of sales on the entire sale value and the tax paid at the earlier stage is allowed as set-off is called a) Invoice method b) Subtraction method c) Deductive method d) Value addition and deletion method 6)Under Invoice method, tax credit can't be claimed unless and until the a) Tax Invoice is produced b) Tax amount paid c) Goods are delivered d) Actual sales take place (7)VAT paid at reduced rate is called a) Compounding Levy of tax b) Non-compounding levy of tax c) Value added tax d) Sales tax (8)Sales returns is allowed as a deduction from the taxable turnover of goods if the goods are returned with in a) Six months of sales b) Twelve months of sales c) Three months of sales d) One month of sales (9)Product X is taxable @ 4% and Product Y is taxable @12. 5%. Product X is sold for Rs. 100,000 and Product Y for Rs. 0. 000. Total input tax credit is available for Rs. 5,000. What would be the net VAT payable? a) Rs. 5,250 b) Rs. 5,000 c) Rs. 2,500 d) Rs. 10,250 (10)A dealer in Andhra Pradesh paid CST of Rs. 1,000 on inter-state purchases. VAT payable by him on local sales is Rs. 1,250. The Net VAT payable is. a) Rs. 250 b) Rs. 1,250 c) Rs. 1,000 d) Rs. 750 Answer: (A) (a) (a) (a) (a) (a) (a) (b) (a) (b) 37. Fill up the Blanks 1) VAT is apoint tax and helps to removeeffect. 2) There are two types of dealersand. 3) Input Tax is applicable only to. 4) Application for registration under APVAT can be made using Form No.. ) Schedule I lists the items that arefrom the VAT 6) The Input Tax Credit for VAT paid goods is not available for goods not meant for. 7) The due date for filing of Monthly VAT return isin the Form. 8) There are three methods for computation of VAT namelyand 9) Input Tax Credit can be claimed against inter-state sale only when those sales are supported by Form 10) The Department can reject the Voluntary Registration application made by dealer if he does not have a Answer: 1) Multi point, cascading effect. 2) VAT Dealer and TOT Dealer. 3) VAT Dealer 4) VAT 100 5) Exempt 6) Business ) 20th of the succeeding month, Form 200 8) Addition method, Invoice method and subtraction method 9) Form ‘C’ 10) Place of business 38. Say Yes or No, Give Reasons Taxable sales does not included Zero rated Sales Zero rates and Exempted sales are one and the same There is no such concept as Voluntary registration in VAT Schedule VI lists the items that are charged to tax at Sp ecial rates 5) Schedule V is a residuary head. Any items that does not find a place under Schedule I, II, III or IV can be classified under this schedule Input Tax credit can also be availed on Capital Goods ) TIN means Tax Identification Number which is nothing but the Unique VAT registration number allotted to all registered dealers Input Tax Credit can be availed for the Zero rates Sales 9) Input Tax Credit can be availed on Inter state purchases, or goods received by consignment sales or stock transfer to this s