Sunday, May 31, 2020
Tax Liability in a Mutual Concern TABLE OF CONTENTS TABLE OF CASES RESEARCH QUESTION INTRODUCTION BASIS FOR EXCEPTION FOR THE INCOME APPLICABILITY OF THE PRINCIPLE OF MUTUALITY BIBLIOGRAPHY TABLE OF CASES Chemsford Club v CIT (2000) 243 ITR 89 (SC)..7 CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal).9 CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC)6 CIT v Darjeeling Club Ltd. (1985) 153 ITR 676..7 CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del)7 CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del)7 CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH)..5 CIT v Madras Race Club (1976) 105 ITR 433 (Mad).4 CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC)..5 CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj.5 CIT v West Godavari District Rice MillersÃ ¢Ã¢â ¬Ã¢â ¢ Association (1984) 150 ITR 394 (AP).9 Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del) 9 General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal).3 ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 1339 Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd).9 Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad)7 Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom)..9 Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom)9 Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj)..7 SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom)9 RESEARCH QUESTION Is there any commerciality involved? What would constitute complete identity between the contributor and the participator? Whether the benefit is available to the non-mutual income? INTRODUCTION A person cannot trade or earn income from himself. Even though, people can carry on trade or business with themselves but the resulting surpus from these operations is not a profit from a trade for the purpose of income-tax. Conversely, the true proposition is not that a man cannot make a profit out of himself, but that he cannot trade with himself. Whichever way the matter is looked at, the ultimate result is that where persons engage themselves in mutual activities and there remains an excess of receipts over expenses, such excess is not taxable and is to be regarded as merely a surpus having no revenue quality. The surpus arising from an ordinary mutual activity would not lead to a resultant profit profit, because each pays originally according to an estimate of the amount which would be required for the common purposes. If his contribution proves to be insufficient, he makes good the deficiency. If on the other hand, it is found that it exceeds what is ultimately required, t he excess will have to be returned in the shape of dividends, or creation of a reserve against depreciation or a reserve for a building fund, etc. such excess can from no point of view be regarded as profits or gains. Mutual dealings arise out of a mutual association. To constitute a mutual association, a number of persons associate together to subscribe money for a fund for the purpose of its being spent upon a particular object, and the balance, if any, being returned to the subscribers and proportionately distributed among them. This balance is that part of the fund which is not absorbed by the particular object of the subscriptions. Those transactions are mutual dealings and the unrequited balance is the surpus. This surpus is not assessable to income-tax since it arises out of the mutual dealings. No person can trade with himself and make an assessable profit. If, instead of one person, more than one combines themselves into a distinct and separate legal entity for ren dering services to themselves by only charging themselves, the resulting surpus is not assessable to tax. BASIS FOR EXCEPTION FOR THE INCOME The following are the basis for exemption of the income: Common identity of contributors and participators, The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members, and The impossibility of the contributors deriving profit from the contribution made by themselves to a fund which could only be expended or returned to themselves. Common identity of contributors and participators The essential condition, for considering an assessee to be a mutual concern, is that there should be an identity between the contributors and the participants. Income taxable if there is no complete identity between the contributors and participators in the common fund: the essence of mutuality lies in the return of what one has contributed to a common fund, and, unless there is complete identity between the contributors and the participators in a common fund, the principle of mutuality would not be attracted. If some of the contributors to the common funds are not participators in the surpus or if some of the participators in the surpus are not contributors to the common fund, the profits of the association would be assessable to tax. However, the criterion that the contributors to the common fund and participators in the surpus must be an identical body does not mean that each member should participate in the surpus or get back from the surpus precisely what he has paid. Wh at is required is that the members as a class should contribute to the common fund and as a class they must be able to participate in the surpus. 2. The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members If there is a common identity of contributors and participators, the particular form which the association takes is immaterial. Incorporation as a company or as a registered society is a convenient medium for enabling the members to conduct a mutual concern. The property of the incorporated company or registered society, for all practical purposes, in the case of a mutual enterprise, is considered as the property of the members. The incorporation of any company to carry on the activities of a club does not result in the deprivation of the admissibility of the claim for exemption based on the concept of mutuality. A company does not rule out inference of mutuality, but the benefit of mutuality could be denied not b ecause of an incorporated company, but because of the dealings of the company with non-members, if the dealing with members could be isolated and made the subject separate deduction. Even a company assessee can claim exemption on the basis of mutuality principle where is memorandum and articles of association provided that the funds of the company should be utilized solely for the promotion of its objects and that no portion of the income or property shall be paid or transferred directly or indirectly, by way of dividends, bonus to any member or former member. The impossibility of the contributors deriving profit from the contribution made by themselves to the fund which could only be expended or returned to themselves. A mutual association is an association of persons who agree to contribute funds for some common purpose mutually beneficial and receive back the surpus left out of these funds in the same capacity in which they have made the contributions. This capacity as contributors and recipients remains the same. They contribute not with an idea to trade but with an idea of rendering mutual help. They receive back the surpus, which is left after meeting the expenditure which they have incurred for this common purpose, in the same capacity in which they have contributed. Thus, they receive back what was already their own. The receipt which thus comes in their hands, in their hands, is not profit, because no man can make profit out of himself, just as he cannot trade with himself. The participation in the surpus need not be immediate as soon as the surpus is discerned, but may be on the winding up or dissolution, the surpus for the time being carried to a reserve. The surpus may be hand ed back, it may be kept for some future contingency; the test is whether it is the membersÃ ¢Ã¢â ¬Ã¢â ¢ money. APPLICABILITY OF THE PRINCIPLE OF MUTUALITY The principle of mutuality which is true in the case of an individual is equally true in respect of bodies of individuals, such as (A) a membersÃ ¢Ã¢â ¬Ã¢â ¢ club (B) a co-operative society (C) a mutual benefit fund (D) a thrift fund or (F) a pooling association. MembersÃ ¢Ã¢â ¬Ã¢â ¢ Club Ã ¢Ã¢â ¬Ã¢â¬Å" MembersÃ ¢Ã¢â ¬Ã¢â ¢ club are without doubt, percent mutual associations. They are co-operative bodies whereby the members raise funds by way entrance fees and periodical subscriptions in order to provide themselves with social sporting or similar other amenities. One among the popular activities of such a club is the providing of refreshment to the members for a charge to cover the cost of preparation, overheads and service. If such refreshments be served to non-members, it would only be on the basis of such non-members being guests of the member who pays for himself and hiss guest. Another popular activity of a club is the providing of residential rooms to non-resident members and mofussil members and supply them with board for a charge to cover the rent of the rooms and the cost of the food and overhead. Amenities are also provided for sports, such as billiards, tennis, golf or cards, at a charge to compensate the maintenance of the tennis-court, or golf-course, or the cost of the playing of cards or the wear and tear of the billiard table. The above are all activities of any social club and there is no element of buying and selling in the providing of these amenities for a certain fee. It is a fallacy to say that where a member of a club orders for dinner and consumes it, there is any sale of them. The Supreme Court in the case of CIT v Bankipur Club Ltd. has held that the receipt for various facilities extended by the club to members as part of the usual privileges, advantages and convenience, attached to the membership of the club, could not be said to be a trading activity. The surpus of excess of receipts over the expenditure as a result of mutual arrangement could not be said to be Ã ¢Ã¢â ¬Ã âIncomeÃ ¢Ã¢â ¬Ã for the purpose of Income-tax Act. The fact that the members are also allowed to entertain their guest hall not be considered to be a disqualification. The fact that there is some diversion to non-members as it happened when some of the rooms were let out to non-members need not vitiate the principle of mutuality as long as there is substantial compliance with the principle. It may be pointed out that if the amount involved is substantial, the decision could have been otherwise. Where the business of the assesses was governed by doctrine of mutuality, not only the srplus from the activity of the club but even the annual value of the club house would be outside the purview of the levy of income-tax. Interest income of a sports club derived from deposits with the bank is not exempt on the ground of mutuality. Investment of surpus fund with some of member banks and other institutions in form of fixed deposit and securities which, in turn resulted in earning of huge interest could not be held to satisfy mutuality concept and, therefore, such interest income was liable to be taxed. Assessee company is running a recreation club for its members the income earned from the members is exempt on the principle of mutuality. Income of the club from FDRÃ ¢Ã¢â ¬Ã¢â ¢s in banks and Government securities, dividend income and profit on sale of investment is also covered by the doctrine of mutuality and is not taxable. Co-operative Societies Ã ¢Ã¢â ¬Ã¢â¬Å" A co-operative society is defined in section 2(19) as Ã ¢Ã¢â ¬ÃÅ"a co-operative society registered under the CO-operative Societies Act, 1912 or under any other law for the time being n force in any state for the registration of co-operative societiesÃ ¢Ã¢â ¬Ã¢â ¢. Turning to the Co-operative Societies Act, 1912, some of its important provisions may be noticed: Section 4 of the said Act provides that a Ã ¢Ã¢â ¬ÃÅ" society which has its object the promotion of the economic interest of its member in accordance with co-operative principles (emphasis supplied), or a society established with the object of facilitating the operations of such a society, may be registered under this ActÃ ¢Ã¢â ¬Ã¢â ¢. Section 29(1) further provides thatÃ ¢Ã¢â ¬Ã Ã ¢Ã¢â ¬ÃÅ"a registered societyÃ ¢Ã¢â ¬Ã¢â ¢ shall not make a loan to any person other than a member provided that with the general or special sanction of the Registrar, a registered society may make loans to another registered societyÃ ¢Ã¢â ¬Ã . Section 30 restricts the powers of the society in respect of its receiving any deposits or loans from persons who are not members of the society. Section 31 restricts the transactions of the societies with non-members Finally, section 33 provides that Ã ¢Ã¢â ¬Ã âno part of the funds of a registered society shall be divided by way of bonus or dividend or otherwise among its members; provided that after at least one-fourth of the net profits in any year have been carried to a reserve fund, payments from the remainder of such profits and from any profits of past years available for distribution may be made among the members of such extent and under such conditions as may be prescribed by rules.Ã ¢Ã¢â ¬Ã Section 34 further enacts that out of the balance left under section 33, an amount not exceeding ten percent thereof may be contributed to a charitable purpose with the sanction of the Registrar. The above provisions show that a co-operative society is a mutual society and, on mutual principles, would not be earning any income in the eye of law. Transfer fee received by a co-operative housing society is not assessable since the co-operative housing society is a mutual concern and the persons became members of the society before they were entitled to get the flat transferred in their names or were liable to pay the transfer fees. There is an element of mutuality in respect of the transfer fees and therefore the same are not taxable. Transfer fee received by a co-operative housing society whether from outgoing or from incoming members is not liable to tax on the ground of principle of mutuality where predominant activity of such co-operative society is maintenance of proper ty of society. Transfer fee and non-occupancy charges received by assessee are not taxable in the hands of the asssessee as being governed by principle of mutuality. Where a co-operative housing society collects contributions from members for an amenity fund for repairs, besides collecting contributions for a welfare fund from new members in pursuance of bye-laws framed under the Maharashtra Co-operative Societies Act, there was no violation of the mutuality principle because of these collections. Further the collection of non-occupation charges would also have similar character. Polling Associations Ã ¢Ã¢â ¬Ã¢â¬Å" Pooling associations are formed to maintain prices, to open up markets for goods, or to demarcate areas for trade operations. The activities of such associations cannot be said to bring any profit which can be taxed under the Income-tax Act. An association of traders collecting subscriptions or donations from its members for construction of a building will be mutual concern although its memorandum may enable its assets to be given to association with allied objects in the event of its dissolution. Exceptions to the above rule: The aforesaid general observation that mutual activities of a mutual concern do not return taxable income is, however, subject to the following four exceptions expressly provided in the Act: Income accruing to a life and non-life mutual insurance concern from the business of such insurance is liable to tax. Income derived by a trade, professional or similar association from specific services performed for its members is chareable to tax. Income of insurance business carried on by a co-operative society is taxable in all cases (even if it is a mutual concern) and is to be computed in accordance with the rules in the First Schedule. The profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members. BIBLIOGRAPHY BOOKS Dr Girish Ahuja Dr. Ravi Gupta, Direct Taxes, (29th ed., 2014) M K Pithisaria Mukesh Pithisaria, Chaturvedi Pithisaria Landmark Judgments on income Tax, 1st ed, 2014, 3. Arvind P Datar, Kanga Palkhivala The law and practice of Income Tax, 10th ed 2014 4. A. N Aiyers, Indian Tax laws, 49th ed, 2012. 5. Vinod k. Singhania kapil singhania, Direct Taxes and Law Practices, 52th ed, 2014  General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal).  CIT v Merchant Navy Club (1974) 96 ITR 261 (AP).  CIT v Merchant Navy Club (1974) 96 ITR 261 (AP).  CIT v Madras Race Club (1976) 105 ITR 433 (Mad).  CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC).  CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH).  CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj).  CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC).  CIT v Darjeeling Club Ltd. (1985) 153 ITR 676.  CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del).  Chemsford Club v CIT (2000) 243 ITR 89 (SC).  Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj).  Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad).  CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del).  Income-tax Act, 1961, section 2(19).  CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal). See also Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del); Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd); ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 133.  SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom).  Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom).  Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom).  CIT v West Godavari District Rice MillersÃ ¢Ã¢â ¬Ã¢â ¢ Association (1984) 150 ITR 394 (AP).  Income-tax Act, 1961, section 2(24)(vii).  Income-tax Act, 1961, section 2(24)(v) and section 28(iii).  Income-tax Act, 1961, section 2(24) (vii).  Income-tax Act, 1961, section 2(24)(viia).
Saturday, May 16, 2020
The son of Emil and Anna Doenitz, Karl Doenitz was born at Berlin on September 16, 1891. Following his education, he enlisted as a sea cadet in the Kaiserliche Marine (Imperial German Navy) April 4, 1910, and was promoted to midshipman a year later. A gifted officer, he completed his exams and was commissioned as an acting second lieutenant on September 23, 1913. Assigned to the light cruiser SMS Breslau, Doenitz saw service in the Mediterranean in the years prior to World War I. The ships assignment was due to Germanys desire to have a presence in the region following the Balkan Wars. World War I With the commencement of hostilities in August 1914, Breslau and the battlecruiser SMS Goeben were ordered to attack Allied shipping. Prevented from doing so by French and British warships, the German vessels, under the command of Rear Admiral Wilhelm Anton Souchon, bombarded the French Algerian ports of BÃ ´ne and Philippeville before turning for Messina to re-coal. Departing port, the German ships were chased across the Mediterranean by Allied forces. Entering the Dardanelles on August 10, both ships were transferred to the Ottoman Navy, however their German crews remained aboard. Over the next two years, Doenitz served aboard as the cruiser, now know asÃ Midilli, operated against the Russians in the Black Sea. Promoted to first lieutenant in March 1916, he was placed in command of an airfield at the Dardanelles. Bored in this assignment, he requested a transfer to the submarine service which was granted that October. U-boats Assigned as a watch officer aboard U-39, Doenitz learned his new trade before receiving command of UC-25 in February 1918. That September, Doenitz returned to the Mediterranean as commander of UB-68. A month into his new command, Doenitzs u-boat suffered mechanical issues and was attacked and sunk by British warships near Malta. Escaping, he was rescued and became a prisoner for the wars final months. Taken to Britain, Doenitz was held in a camp near Sheffield. Repatriated in July 1919, he returned to Germany the following year and sought to resume his naval career. Entering the Weimar Republics navy, he was made a lieutenant on January 21, 1921. Interwar Years Shifting to torpedo boats, Doenitz progressed through the ranks and was promoted to lieutenant commander in 1928. Made a commander five years later, Doenitz was placed in command of the cruiser Emden. A training ship for naval cadets, Emden conducted annual world cruises. Following the re-introduction of u-boats to the German fleet, Doenitz was promoted to captain and given command of the 1st U-boat Flotilla in September 1935 which consisted of U-7, U-8, and U-9. Though initially concerned about the capabilities of early British sonar systems, such as ASDIC, Doenitz became a leading advocate for submarine warfare. New Strategies and Tactics In 1937, Doenitz began to resist the naval thinking of the time which was based on the fleet theories of American theorist Alfred Thayer Mahan. Rather than employ submarines in support of the battle fleet, he advocated for using them in a purely commerce raiding role. As such, Doenitz lobbied to convert the entire German fleet to submarines as he believed that a campaign dedicated to sinking merchant ships could quickly knock Britain out of any future wars. Re-introducing the group hunting, wolf pack tactics of World War I as well as calling for night, surface attacks on convoys, Doenitz believed that advances in radio and cryptography would make these methods more effective than in the past. He relentlessly trained his crews knowing that u-boats would be Germanys principal naval weapon in any future conflict. His views frequently brought him into conflict with other German naval leaders, such as Admiral Erich Raeder, who believed in the expansion of the Kriegsmarines surface fleet. World War II Begins Promoted to commodore and given command of all German u-boats on January 28, 1939, Doenitz began to prepare for war as tensions with Britain and France increased. With the outbreak of World War II that September, Doenitz possessed only 57 u-boats, only 22 of which were modern Type VIIs. Prevented from fully launching his commerce raiding campaign by Raeder and Hitler, who desired attacks against the Royal Navy, Doenitz was forced to comply. While his submarines scored successes in sinking the carrier HMS Courageous and the battleships HMS Royal Oak and HMS Barham, as well as damaging the battleship HMS Nelson, losses were incurred as naval targets were more heavily defended. These further reduced his already small fleet. Battle of the Atlantic Promoted to rear admiral on October 1, his u-boats continued attacks on British naval and merchant targets. Made a vice admiral in September 1940, Doenitzs fleet began to expand with the arrival of larger numbers of Type VIIs. Focusing his efforts against merchant traffic, his u-boats began to damage the British economy. Coordinating u-boats by radio using encoded messages, Doenitzs crews sank increasing amounts of Allied tonnage. With the entry of the United States into the war in December 1941, he commenced Operation Drumbeat which targeted Allied shipping off the East Coast. Beginning with only nine u-boats, the operation scored several successes and exposed the US Navys unpreparedness for anti-submarine warfare. Through 1942, as more u-boats joined the fleet, Doenitz was able to fully implement his wolf pack tactics by directing groups of submarines against Allied convoys. Inflicting heavy casualties, the attacks caused a crisis for the Allies. As British and American technology improved in 1943, they began to have more success in combating Doenitzs u-boats. As a result, he continued to press for new submarine technology and more advanced u-boat designs. Grand Admiral Promoted to grand admiral on January 30, 1943, Doenitz replaced Raeder as command-in-chief of the Kriegsmarine. With limited surface units remaining, he relied on them as a fleet in being to distract the Allies while focusing on submarine warfare. During his tenure, German designers produced some of the most advanced submarine designs of the war including the Type XXI. Despite spurts of success, as the war progressed, Doenitzs u-boats were slowly driven from the Atlantic as the Allies utilized sonar and other technology, as well as Ultra radio intercepts, to hunt down and sink them. Leader of Germany With the Soviets nearing Berlin, Hitler committed suicide on April 30, 1945. In his will he ordered that Doenitz replace him as the leader of Germany with the title of president. A surprise choice, it is thought that Doenitz was selected as Hitler believed that the only the navy had remained loyal to him. Though Joseph Goebbels was designated to be his chancellor, he committed suicide the next day. On May 1, Doenitz selected Count Ludwig Schwerin von Krosigk as chancellor and attempted to form a government. Headquartered at Flensburg, near the Danish border, Doenitzs government worked to ensure the loyalty of the army and encouraged German troops to surrender to the Americans and British rather than the Soviets. Authorizing German forces in northwestern Europe to surrender on May 4, Doenitz instructed Colonel General Alfred Jodl to sign the instrument of unconditional surrender on May 7. Not recognized by the Allies, his government ceased to rule after the surrender and was captured at Flensburg on May 23. Arrested, Doenitz was seen to be a strong supporter of Nazism and Hitler. As a result he was indicted as a major war criminal and was tried at Nuremberg. Final Years There Doenitz was accused of war crimes and crimes against humanity, largely relating to the use of unrestricted submarine warfare and issuing orders to ignore survivors in the water. Found guilty on charges of planning and waging a war of aggression and crimes against the laws of war, he was spared the death sentence as American Admiral Chester W. Nimitz provided an affidavit in support of unrestricted submarine warfare (which had been used against the Japanese in the Pacific) and due to the British use of a similar policy in theÃ Skagerrak. As a result, Doenitz was sentenced to ten years in prison. Incarcerated at Spandau Prison, he was released on October 1, 1956. Retiring to AumÃ ¼hle in northern West Germany, he focused on writing his memoirs in entitled Ten Years and Twenty Days. He remained in retirement until his death on December 24, 1980.
Wednesday, May 6, 2020
Ã¢â¬Å"Did you know, Bullying victims are 2 to 9 times more likely to consider committing suicide?Ã¢â¬ (DoSomething.org). Many children and teenagers in todayÃ¢â¬â¢s society are not only faced with being bullied at school, but they deal with it online at home as well. Social media sites, where children are supposed to be able to express themselves and not be victimized, are a growing statistic of where bullying is taking place (Foxman, Abraham, and Silverman). With more and more children each and every day gaining access to the internet; from blogs to Facebook even Email; these sources are making it easier for bullies to harass their victims. Am I saying we should do away with all of these sites and communication sources? No! I, myself use them, butÃ¢â¬ ¦show more contentÃ¢â¬ ¦If we can resolve the issues with cyber-bullying, it will make the internet a better place for people on there with the right intentions. We can monitor activity without invading privacy; you donÃ¢â¬â¢ t have to go through a personÃ¢â¬â¢s entire space to see if they are bullying someone. This is not the only argument against these laws though; many people feel that these laws impose on their First Amendment Rights. The First Amendment of our Constitution states that Ã¢â¬Å"Congress shall make no law respecting an establishment of...or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the pressÃ¢â¬ ¦Ã¢â¬ (www.archives.gov). Many times before, the government has made changes to these amendments through Article V of the Constitution of the United States. In my opinion, creating a law against bullying is not going to take away your Freedom of Speech; it would be a law to protect the victims of your decisions. This action should not be seen as a restriction on your abusive behavior, but as a way to help and shelter the victims of bullying. If now you are offended by these laws coming into place, you should have thought of your previous actions that caused them to be made. We have to protect the youth of our current generation and those in the upcoming generations by passing and placing these laws in effect. It shouldnÃ¢â¬â¢t matter if you feel it restricts your fr eedom of speech, it is not taking it away, maybeShow MoreRelatedCriminalization of Cyberbullying1026 Words Ã |Ã 5 Pageseffects of cyber bullying are becoming a growing problem, the criminalization of cyber bullying is needed to prevent its harmful repercussions to the United States and serve as a deterrent. Cyber bullying has become the 21st century version of bullying; it has extended beyond the classroom and onto a virtual world that seems to have no real-life effects. The world is now able to bully someone in the comfort of his or her own home, at any given point, with the use of technology. 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If more thorough laws were put into place, instances of bullying would decrease to some degree. Therefore, the state or federal government should put bul lying prevention laws into place. Bullying can take place inRead MoreCyber Bullying And Its Effects On Its Victims1651 Words Ã |Ã 7 Pagestechnological advances that are creating, changing and shifting the individuals who live in it, especially cyber bullying. With the rise in the use of technology, digital culture and anonymity, cyber bullying has become a prominent issue that can have negative psychological effects on its victims through the power of these technological advances. This new 21st century term is derived from standard physical bullying has become a prominent and revolving issue as cellphone, texting and social media sites take away
Tuesday, May 5, 2020
As it has been mentioned before in the external analysis, staffing difficulties is one of the issues threatening the aged care service company. The issue of labor shortages then limits the ability of Age Advantage to recruit key people and add up the bargaining power of suppliers who provide workers for aged care service. As labor costs represent the largest fixed costs for aged care service providers, this can be considered as a threat for the business. 2. Bargaining power of buyer. Based on our research, there is a fair level of choice and options regarding age care service providers in Malaysia resulting in medium level of bargaining power of buyer. However, it is assumed not to be a significant problem for Age Advantage. As with our unique age in place service, we believe that we have a higher degree of competitive advantage compared to other aged care service providers existing in Malaysia. We will write a custom essay sample on Porters 5 Forces of Age Advantage or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 3. Threat of substitutes Ã¢â¬â LOW The threat of the development of robotics for assisting with health care and aged care can be said as embryonic at the moment as it faces cost and price barriers as well as low social acceptance. Also, the existence of aged home can be said as not hazardous with the trend of ageing people preferring to receive service at home rather than residing in aged care facilities. Hence, the threat of substitutes for this business can be considered as low. 4. Threat of new entrants Ã¢â¬â LOW The low threat of new entrants is a result of high start-up costs for this kind of business as well as the length of the franchise agreement which could reach up to 10 years as people tend to avoid this kind of too-long-term contract. Besides, adequate training and well-trained labor force is essential for aged care service as this business deals with the life of people. Not forgetting as well the requirement of license approval from the government in order to enter the aged care service industry. As a result, it results in a high degree of entry barriers causing a low degree of threat of new entrants. 5. Intensity of rivalry Ã¢â¬âAs it has been stated previously, there is only a fair level of choice and options regarding aged care service providers in Malaysia. Derived from the research we have done, age in place service is still rare in Malaysia as most aged care facilities have not provided a service of aged care at clientsÃ¢â¬â¢ own homes. With the competitive advantage we own, it is believed that intensity of rivalry surrounding our business is low as the kind of service we provide is still considered one of a kind in Malaysia. 6. Complementary product We also add up a complementary product like insurance that when released pays the cost of aged care. Therefore, the insurer and their products become the complementor and the consumer gains additional value.
Friday, April 17, 2020
Ã¢â¬Å"Unlimited talk. text. web and countrywide 3G informations. Ã¢â¬ ( Cricket Wireless. 2012 ) . Verizon. Sprint. and AT A ; T are all good known cell phone carries ; they all have been around for many old ages. Today. a new radio service has grown to the top of the charts. it is called Cricket Wireless. Even though they have merely been around 13 old ages. Cricket has expanded all over the United States. We will write a custom essay sample on Marketing Cricket Communications Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This little radio company that started with selling in two provinces has now expands in over 35 provinces ( LEAP. 2012 ) . Leap Wireless International. Inc. was the name given to what is now known as Cricket Wireless. With merely 30 employees at that clip. they had a vision to supply low-cost radio service to clients all over. Leap was an international market and even though they stayed focal point on their primer market there was a new squad working on spread outing their merchandise into the United States. In 1989. Leap Cricket Wireless was born. Their first market was Chattanooga. Tennessee with an limitless service of talk for merely 30 dollars a month which was lunched March 17. 1999. In 2000. they expand into nine extra markets that conceit of Nashville. Knoxville. Memphis. Greensboro. Tulsa. Tucson. Charlotte. Small Rock and Salt Lake City. By 2002 they had thirty- four extra markets. Leap Cricket Wireless was good over one million clients. although. a twelvemonth subsequently they would register voluntary request for alleviation under chapter 11 besides known as Ã¢â¬Å"reorganizationÃ¢â¬ bankruptcy. This merely helped their company to go what is now known as Cricket Wireless. The metempsychosis of Leap occurred in 2004 but now as Cricket Wireless. New and fresh thoughts would come to the tabular array. Their services that started with limitless talk were now spread outing to text messaging. image messaging. and long distance. By 2006. Cricket Wireless had two million clients. With few old ages in the market they had reached a larger Numberss but they still lacked in some countries. Their rivals had a larger coverage country and services like nomadic web. Cricket made this possible in 2007 ; by conveying a 3g web to their clients. They besides added a new system for payments called bridge payment ; this would let their clients to put up an extension on their measure for a period of seven yearss. The span payment would be a payment of 17 dollars per line of service and after the seven twenty-four hours period their leftover balance would be due. Cricket now included a roaming program and a larger coverage country every bit good as their web expanded into other markets like: Oklahoma. Corpus Christi. Laredo. McAllen/Brownsville. Las Vegas. St. Luis. Savannah. and Milwaukee/Madison. Expanding to these new markets allowed cricket to make to over three million clients. As engineering advanced Cricket couldnÃ¢â¬â¢t stay behind and in 2010. the launched their first android the Sanyo Zio by Kyocera. Cricket was offering non merely cell phone service for station paid and prepaid but they besides had internet service. There broadband was a hit with program every bit low as 35 dollar they had unlimited cyberspace for their desktop or laptop. CricketÃ¢â¬â¢s new true programs that included non merely more services for less money but the 26 per centum of revenue enhancements were removed and clients now merely paid the province revenue enhancement. This increased gross revenues but the clients still demanded more. Muve Music was introduced with a program of 65 dollars a month a client non merely had over a 1000 application to take from but limitless downloads of music. This downloads were available to you in lupus erythematosuss so twenty seconds and a whole album in less than two proceedingss. Cricket celebrates the over five million clients they now p rovide service for. The start of a new twelvemonth and as summer hits Cricket launches the most expected merchandise the iphone 4g and 4s. At a starting monetary value of $ 399 and $ 499 and a rate program like no other of lone 55 and with all its services unlimited. Cricket becomes the first prepaid service to offer the iphone. The Huawie Mercury as one of Crickets best phones on the market with an 8. 0 million. pel camera and a processor of 1. 4 GHz this android gets rated in American by the PC magazine as the best in the market. Cricket now service to over six million clients countrywide and with a small over a decennary functioning they have turning and raised to the top reasonably rapidly. This little company that started with international services is now one of Americans strongest rival when it comes to wireless services. With low rate programs and low-cost devices Cricket has claimed to the top. I have worked for a cricket trade for over four old ages and when I foremost stated they had few markets and a little assortment of devices to offer. I look back and think of how much this company has grown and the sum of clients that have switched their service over to Cricket. Working with some of the Cricket reps. I have seen all the difficult work and dedication that they have put into this company as they try and delight the client. Strengths that I see in this company are like the low-cost monetary values. limitless services. and great merchandises. Failings would be the big market and the great competition against like Boost Mobile. Virgin Mobile. Sprint. Verizon. At A ; t. and many more. Opportunities they have is to make out to those who are looking for a low low-cost service and menaces that doing it so low-cost lowers the sum of money that the company brings in really twelvemonth. Never the less. Crickets has shown that they have and can remain on top while offering the best monetary values. hypertext transfer protocol: //www. leapwireless. com/who-we-are/wireless-industry
Saturday, March 14, 2020
List of Persuasive Techniques to Win Any Debate Its happened to everyone. You got into a heated discussion with someone over a serious topic but left feeling like you had lost the argument. Even if you have sound ideas in your head, getting them across effectively takes skill and practice. Here are nine tips on persuading your opponent and winning that next debate. Be Informed It may seem obvious, but if you dont know a lot about the matter being discussed, youre not likely to make a strong case for your opinion. Its not enough to say, Movie X is ridiculous, or Book Y is stupid. If you cant offer facts to back up your statements, you will come across as nothing more than a bag of hot air. Be Confident Even if you have statistics and other hard facts to back up your opinion, they wont make an impression if you deliver them weakly. The moment you appear to be unsure of yourself, your opponent will move in for the kill, and once you lose your footing, you may not be able to recover from the blow. Even if youre arguing something thats blatantly wrong, delivering your message confidently may be enough to win at least some spectators over to your side. Be Open-Minded As the long-running TV show Criminal Minds asserts, To catch a killer, you have to think like one. Likewise, to argue effectively, you need to understand how your opponent thinks and why he or she believes strongly in their viewpoint. Understanding your opponents angle will help you be more respectful, and paradoxically, this will help you make more intelligent statements. If you think your opponent is being stupid or silly, youre less likely to get to the crux of the issue and win the argument. Be Logical If you havent yet taken a logic class, be sure to register for one during your college career. Youll learn invaluable skills that will serve you in your career and your personal life. In general, be sure not to contradict yourself. Refer back to your earlier statements, and be ready to point out fallacies in your opponents logic. Be Attentive A good argument is about what you say and what you hear. If youre not paying attention to what your opponent says, you may not come up with effective counterarguments. You could also miss key opportunities to break down your opponents case. While its tempting to think about what youre going to say next, remember that theres no timer in a real-life debate. Listen carefully. You can always take a few moments before responding. Be Inquisitive A good argument includes not only statements, but also questions. Think about how a trial lawyer questions witnesses in the courtroom to elicit desired information. Use well-timed and well-phrased questions to break down your opponents argument. Ask if the person has any facts to back up his or her claims. Ask hypothetical questions to illustrate a poor idea. You can also question your opponents motivation by saying things such as, Why are you so rigid about this issue? Be Reasonable If your opponent should happen to point out a flaw in your own argument, concede gracefully. Defending a glaring error will not help you win the overall argument. Rather, use the opportunity to make an Okay, butÃ¢â¬ ¦ type of response. The balls in your court, so distract the opponent (and any audience) from the mistake and get things back on track. Be Focused Choose your battles. Focus on your stronger evidence, and eliminate the weaker. Its better to make fewer valid points than to make many dubious ones. If skilled, your opponent will quickly swoop down on your less effective statements and break down your argument. One or two solid points are difficult to pick apart. Be Provocative By that, we dont mean stripping down to your underwear during a debate- although that would certainly serve as a temporary distraction! Instead, you can find subtle ways to anger your opponent. Once that person loses his or her temper, he or she may lose their grip on their solid argument. As soon as they falter, you can take advantage of their weakness. Or your opponent may become so angry that he or she withdraws from the argument, which makes you appear to have won. Finally, try to stay calm yourself. Once you blow your top, your debating skills will become impaired, and your whole case may be derailed. Theres no reason to lose your temper, even if you outright lose an argument. Examine what went wrong so you can do your best to change the outcome next time around.
Wednesday, February 26, 2020
Performance Appraisals - Essay Example She points out that many managersdo not pay much attention to filling appraisal forms something that has some negative effect on the morale of the employees who work under them (Quast, 2013). However, she points out the importance of managers paying much attention to performanceappraisal because it is part of their work. She goes ahead andgive seven tips that can help managers in making performanceappraisal more meaningful to their organizations or groups. The first tip is paying more attentive to the preparation process. Lack of proper preparation has often been pointed to as a major contributor to unsuccessful performance appraisal. Through preparation a manager can be able to know the exact message that they want to communicate to the employees. This means that performance appraisal should not be handled like just a one hour thing. The second tip that a manager can get from this article is always make considerations for the logistics of the discussion. For instance, a manger should hold performance appraisal in place that whatever is discussed will remain confidential. A small conference room will be highly ideal for this purpose. The third tip that Lisa givesis that managers should always make sure that they open the discussions with the agenda. This will help in putting the employees at ease. The four primary areas that a manager should make sure that the performance appraisal cover include: the current performance of the company; the past performance of the company; the goals and objectives of the company; and the companyÃ¢â¬â¢s development plans. The forth tip is to encourage a two way discussion whereby all the participants will be allowed to contribute. Getting the employeesÃ¢â¬â¢ point of view will make it easier for them to be included to the achievement of the companyÃ¢â¬â¢s goals. The fifths tip encourages managers to give praises whenever there is any meaningful contribution by an employee (Murphy &