Zimbabwe Taxation Essay Example for Free

Zimbabwe Taxation Essay The tax system currently enforced in Zimbabwe under the authority of the Income tax Act Chap 23. 06 with Acts like the Capital Gains Act Chap 23. 01, Finance Act Chap 23. 04 and the Excise duties Act as complimentary. The system evolved from traditional ideologies perpetuated from pre pre-colonial era up to now. The incidence of tax from a traditional perspective occurred from as far as the Rozvi State who was allowed to maintain their power and control by the Portuguese Traders which resulted in the development of the tributary system. In which tribute was to be paid in form of farm produce, animal skins, fish and various goods. Every person under the protection of the kingdom and within the chief’s jurisdiction was to pay tribute from their occupational activity. This tributary system was mainly instigated by military control and any person revoking this tradition was punished. This traditional view is reflected in the modern tax system as there are some synonymous traits which have of course been duly developed over time. The presence of the British settlers saw the tax system being inclined towards politics and social classes or race in other words. In 1894 Hut Tax was introduced and was set at 10 shillings per hut and this tax was imposed on each adult male. The tax was paid to the British South Africa company which was the agent of the colonial government in the area even though it was initially authorised by the Colonial Office in London. Hut Tax was paid in the form of money, labour, grain or livestock and the colonial Authorities in this case the British were the beneficiaries. This tax benefited the white minority as they raised money, enhanced their economy’s liquidity (cash wise, thus supporting the currency), facilitating further development of the white minority. The whole purpose of a tax system to benefit the people at large through the services provided by the government was rather defeated as the greater proportion of tax was paid by the black majority for the benefit of the white minority. Poll tax was also another type of tax introduced by the colonial authorities again aimed at the male adult. It was set at 1 pound per male adult; 10 shilling tax on each excess wife was also introduced. Administering of tax policies was mainly set to compel the African to surrender his labour power to the settler economy so as to depend on them for the money with which they could meet their tax obligation. Initially Blacks owned the most cattle, sheep, had a bigger population thus consumed more meaning more sales tax was expected to be paid. Under the bid to frustrate black expectations of prospering and to reduce the chance of them gaining economic advantage over the whites a host of other taxes were recommended by the Southern Rhodesia Native Affairs Committee (these were later approved). The recommendations were made up of a plot to: * Introduce Dog tax * Implementing the taxation of all cattle * The continuation of poll tax * Progressive taxation of polygamous wives * A marriage fee of 5 pounds was to be set to be paid by the husband with an allowable remittance of 5 shillings for every month worked for a European Employer. (African Heritage,pg 65) At face value without any need for a comprehensive analysis it is quite evident that accumulating more of anything from cattle, increase in consumption, children and even another wife meant more tax due to be paid to the colonial authorities. Cattle tax was to be paid on the cattle owned by the people and dog tax likewise had to be paid for every dog kept. Penalties were applied through acts of confistication of cattle on most cases. The Southern Rhodesian Tax Ordinance of 1918 was not very different from the tax policies which were implemented in South Africa and the United Kingdom, though the income tax rates were not very high. Deductions were allowable for the contributions that were made to the pension funds and also generous primary abatements for dependants and as well as the secondary abatements for dependants. Insurance premiums and medical expenses were also allowed as a deduction The Pay as You Earn (P. A. Y. E) system of collecting Tax income was also adopted and it mainly operated with reference to an employed person. The definition of person in this regard mainly focuses on the natural person as it is the natural person and not the Juristic (for example Companies) that earn the employment income on which P. A. Y. E will be charged. Companies were also taxed in their own capacity and were required to pay a standard rate of 7s. 3d. n the ?. Special incentives for investment and exports were also given to benefit international trade and encourage investments in the companies established in the Zimbabwean Economy. Personal tax obligations were payable by individuals on a sliding scale ranging from  £2 per annum to  £12 per annum, this range was dependant on the income Death duties were relatively low by world standards, and were payable on a sliding scale rising to a maximum of 2s. 6d. in the pound currency, which is reached on a taxable amount of approximately  £42,000. Stamp duties were set on numerous documents recording transactions between persons and on services provided at various registries. These included a transfer duty at the rate of  £1 per cent, for the first  £4,000 of the value of property transferred and  £2 per cent, on the excess over  £4,000. Customs duties were imposed in a single column tariff on the bulk of the goods that were imported into Rhodesia. The customs duties covered protective duties for Rhodesian industries and revenue duties over a wide range of consumer goods. Almost all raw materials for industry had a 0 % duty (that is they were free of duty), as were the variety of capital goods. Excise duties were imposed on all wines, spirits, beer, cigarettes, manufactured tobacco, and motor spirit produced in Rhodesia. The consumption based sales tax, was mainly levied at the retail stage, and was the buying and selling actually occurred. The tax rate charged was 8d. Some goods were exempted from tax and thus immune to tax, these include basic food stuff, raw materials for production and capital goods for use by the industry Motor vehicle tax ranged from  £12 per annum for ordinary passenger vehicles to  £72 per annum for the heaviest public service vehicle with a charge of  £144 for diesel-powered vehicles. The Motor Vehicle tax could be paid in three instalments at the beginning of each licensing term of four months. Tax was also imposed on minor duties like trading activities, betting, and television and wireless receivers. The local government of the colonial authority attested that the tax will be confined to the field rates on the property. The accumulation of the tax payable by blacks on everything and every income that accrued to them led to an uprising (among other causative factors) resulting in the Chimurenga war which ended in 1980 the year in which Rhodesia became Zimbabwe. The tax system applied by the new regime and government was not very different from the one administered in the colonial era except that it was altered to shift the benefit to the black majority at large. Taxation cannot be divorced from economic conditions and indicators and to some extent politics. The post independence period was highly characterised with many developmental projects implemented by the Zimbabwean government through provision of social services, drought reliefs, subsidies for companies owned by the government. However this government expenditure engineered a budget deficit which had a negative impact on the tax as higher taxes were now required to meet the expenditures. Tax rates in the 1980s additions The tax system evolved gradually being influenced by economic conditions that occurred like the hyper inflationary era in 2007, 2008. The evolvement of Zimbabwe’s Tax system has seen the emergence of the Department of Taxes and the Department of Customs and Excise to form the Zimbabwe Revenue Authority (ZIMRA) in Jan 2001 but which started operating in September 2001. ZIMRA was established to enhance revenue collection and trade facilitation. (FORE 2006, pg 3) Currently, the Ministry of Finance is directly responsible for the fiscal management and thus have a direct impact on the tax system. In reference to the Constitution of Zimbabwe (Sec 102 and 201) all fees and other public revenues are paid to the Consolidated Reserve fund. The proceeds from this fund enable the government to meet its expenditure, provide services to the people. The legal framework, the administration of tax policies and the collection of taxes has been placed under the Zimbabwe Revenue Authority (ZIMRA) in the authority of the Commissioner General. The tax system under the provisions of the Income tax Act stipulates that tax is not levied on profits as in some countries but it is levied on taxable income. Zimbabwean Tax system use a source based approach in which tax is levied from income whose source is deemed to be from Zimbabwe. Not every income of every person is taxable; income from Local Authorities or institutions like POSB, Reserve Bank of Zimbabwe (RBZ) is exempt from tax this is according to sec14 of the Income Tax Act. Dividends from a company incorporated in Zimbabwe are also exempt from tax. The government has implemented reactive approaches towards taxation rather than a proactive one this is seen y the Fiscalisation of cash registers in order to reduce the losses in Value added tax (VAT) Collection as VAT is the major contributor of tax revenue mainly because it is consumption based, and orrowing from principles of micro economics it can be proven that people consume whether they have income or not from the marginal propensity to consume concept . The fiscalisation of cash registers can increase the amount VAT collected from businesses as the transactions incurred can be monitored through a memory card placed in the registers which are linked to the revenue authorities. The Value Added Tax Act [Chap 23. 11] is the main authority which governs the collection of VAT Tax bands are used on individual income in countries like South Africa, Zambia and Botswana. The use of tax bands makes PAYE a progressive tax which is redistributive. This leads to the reasoning that the proportion of tax revenue from PAYE should be higher than that from the non progressive taxes such as VAT and customs duty. In Zimbabwe tax is classified under proportional tax, progressive tax, regressive tax and direct tax. Individuals’ income from employment is taxed using tax bands, while income from trade or investment has been taxed at the same rate as that for corporate tax which was a flat rate 30% in 2009 and has gone down to 25% in 2010. The tax free band for income from employment was set at US$150 a month when the economy was dollarized in 2009 and was increased marginally to US$160 a month The advent of the Inclusive Government in 2009 in the post inflationary period where the tax and revenue base were dwindling resulted in the implementation of tax reforms to revive the tax system. This was difficult especially in the collection of corporate tax as most companies were operating below capacity. Corporate tax currently charged at 25% . Since tax is highly linked to development, tax incentive to foreign companies willing to invest in the country have been made so as to alleviate development. Tax concessions under special mining licences are also given, windfall gain tax is also charged in the mining sector. The holder’s of special mining rights are charged at a lower rate of 15% and are subject to Windfall Gain Tax which is levied on the additional profits. This profit is not attributable to production but occurs when the price of a certain commodity rises above a certain level (AFRODAD 2011, pg19). This tax charge is currently set at 31. 176%. The government once made an attempt to exempt ZIMPLATS from paying tax on additional profit tax but ZIMRA never implemented this action and still went on to collect tax from it. The Income Tax Act is revised and reformed from time to time this is the responsibility of the Tax Steering Committee which was set up soon after the Inclusive Government was established. This Committee comprises of the minister of Finance Mr. T Biti, some representatives from the private sector and ZIMRA itself. The committee aims to solve the challenge faced by tax authorities in Zimbabwe of trying to broaden tax base and at the same time simplify tax collection and easing the debt burden. The Final Deduction system is also a notable development of Zimbabwe’s tax system. It is a system in which the employer is required to deduct P.  A. Y. E from the employee’s income in a way that it becomes the final tax. The final deduction system (FDS) was implemented in 2000 but it was initially introduced in 1997/98 (AFRODAD 2011, pg 18). The directive governing the deduction of P. A. Y. E under the F. D. S system is taken from the 13th schedule of the Income Tax Act. There is then no need for the employees to submit tax returns at the end of the tax year.

Nato in Afghanistan Essay Example for Free

Nato in Afghanistan Essay NATO’s (North Atlantic Treaty Organization) continued presence in Afghanistan will continue to foster the development of democratization, human rights and development, while effectively eliminating the Taliban from the region. The rise of the Taliban occured when the Soviets invaded Afghanistan in 1979, during the Cold War. The Soviets came into Afghanistan looking to expand their Communist empire. As a result of this Communist expansion in Afghanistan, the USA decided to take counter action against the Soviets, their Cold War enemy, by funding an opposition party. This opposition, called the Mujahedeen, was a religious group with the objective to fight off the change in their cultural country. When the Mujahedeen (now known as the Taliban) drove the Soviets out of Afghanistan, there was the opportunity for a group to take power in the country since the former government had been brought down. As the Taliban had the money and power, they took the opportunity to take control in the country. The Soviet Invasion had made such horrific living conditions to live in, that Afghanistan was known to be the top migrating country at the time. There were 5-10 million Afghans that fled to Iran and Pakistan to seek refuge, with an outstanding 670,000 to 2 million killed. The largest city Kabul, went from a mid-large population of 200,000 people to less than 25,000 people- followed by a month-long campaign of carpet combing and bulldozing by the Soviets and Afghan communist soldiers in 1987. The horror did not just end after the Soviets fled. Today there are an estimated 10-15 million landmines left scattered across the country side, some of which are still active today. It is estimated to take 4,300 years to remove all the land mines that were placed during the Soviet Invasion in Afghanistan, leaving the country as a current dangerous battle zone. When the Soviets left Afghanistan in 1989, Afghanistan was in a very bad position. All that was left was an almost empty government system, an armed terrorist group with high power, and a lack of resource development. During the Taliban rule (from 1989), young Afghan women were shot for attending school, assaulted for not wearing a burqa, and spat on by the ruling class. Although the USA had funded the Taliban during the Soviet Invasion, the outbreak by the Taliban has resulted in NATO choosing to step forward to spread fair a democracy in a needing nation. The current mission that NATO has in Afghanistan is a guide and structure build for developing a strong secular government system- rather than what some Afghan Taliban may refer to it as, â€Å"a destruction of Afghan sovereignty. † The Taliban, or as they call themselves, â€Å"The Warriors and Protectors of Islam,† want to keep Afghanistan as a traditional and pure country with no outside influences such as NATO. Harsh punishments from the Taliban are more often set on Afghan citizens to create bigger scare and public awareness, showing they have no tolerance for broken set rules (their rules that they bring into extremity from the Quran). Having a westernized organization like NATO in Afghanistan upsets the Taliban and Al Qaeda. Although Al Qaeda and the Taliban are different groups, this is an occasion where Al Qaeda and the Taliban agreed to fight together. The Taliban originally did not accept the Arabian group Al Qaeda to set up a base in Afghanistan, but these two different groups both had a common agreement on the abolishment of westernized influences. During this war against the USA, former leader of Al Qaeda, Osama Bin Laden, allied with the Taliban for a Jihad, which according to author Gohari, means, â€Å"A holy war against the Americans who are occupying the land of the two shrines,† and states that a US war on his country, Saudi Arabia, would soon cause an alliance of Muslims to be a US war on Muslims all over the globe. Now, the war has parted into two sides: the USA as part of NATO, versus the Taliban and Al Qaeda. Now one may be wondering what exactly drives the Taliban to act as they do, and the reason is their perspective on religion (Islam). They control governance very similar to a right wing, fascist party. There is a huge reliance on using the religion of Islam to maintain control of society, frequently taken to the extremity, and often at the expense and contradiction of Islamic thought, theory and belief. The Taliban were the elites of Afghanistan before NATO came in and controlled governance, punishing those who choose to disobey their rules and ideologies. The Afghans lived under the Taliban rule in Afghanistan long before the Soviets even fled. It is important to note that the Taliban is an embodiment of a male Afghan mindset, a force that has extreme traditional and religious views. Thus, all individuals with these extreme views are essentially having the same viewpoints of the Taliban. To author Fereshta, â€Å"The Taliban rule is the reason my grandmother cannot read. She explains that the reason behind her grandmother’s illiteracy was the extreme traditional mindset from men several years ago, that affected the treatment of women. During the ruling, as a force, the Taliban were able to strip women of even their basic rights, beyond just their education. Some examples of rules the Taliban have in place (the Taliban still control some sections of Afghanistan) include; pun ishments for: women walking in the street without a blood relative, women speaking loudly in public allowing strangers to hear their voice, and even the presence of a woman in the media. Men as well have been punished. It was almost essential to be purely part of the Islamic faith or they would face consequences. The Taliban has harsh rules set on women in particular, reasoning some support this NATO mission to take out this strongly fascist-like force. This is why NATO’s mission in Afghanistan is to create a secular government- where religion does not in any way affect the laws and rules of its citizens, and in the process destroying Al Qaeda and the Taliban. Evidently, it is vital for NATO to stay in Afghanistan. Without NATO’s involvement, the Taliban would re-establish their power within the first 24 hours of NATO’s leave. It is important to understand that it isn’t the strength of the twenty thousand Taliban in Afghanistan that is the problem, but it is the extremely weak ninety thousand Afghanistan military set to effectively fight terrorism off. In order to permanently stop the Taliban ruling in Afghanistan, the members of NATO need to put in effective effort into the mission, rather than planning to pull out an simply fund money. It is much more beneficial for the country of Afghanistan to have a strong NATO leader with them to assist and fully physically train its military, rather than NATO partially assisting and only providing temporary services. The foreign policies for members of NATO should not be to withdraw troops and make plans to leave by 2014, but to be efficient by deploying experienced troops and commanders, allowing the Afghan military to be better trained. The Afghanistan military knows that NATO is there to train them, and if NATO decides  to start taking away troops, then all efforts already placed to the Afghan military will go to waste as Afghan military cannot yet sustain itself. Members of NATO must be active in Afghanistan and remain dedicated in order to fully build the developed future of Afghanistan. It is also suggested that NATO controls Afghan cities and roads connecting them, to reduce the number of coalition troops who are killed by road side bombs, making the mission more efficient. NATO also needs to work on the control of the opium exports from Afghanistan. About 60% of the world’s illegal opium imports come from Afghanistan, allowing the Taliban to tax local farmers on these exports, resulting in illegally attained money from the black market. With NATO’s mission in place, a structure of democracy is slowly being built. They are interning the economic structure of Afghanistan by the creation of a free market, a boost in the economy, a structure of authority, and a major incline in social qualities (freedom of press and religion). The International Security Assistance force (ISAF) is also a force working in Afghanistan which along with NATO has passed several stages of the mission. In fact, NATO has taken the Taliban out of power, significantly helped the country with its increase in national security, education and healthcare, and has also assisted with the increase in media and free press, rising to seventy five TV stations and one million internet users. By allowing the people of Afghanistan to have a democratic voice and opinion, they can prevent a small group such as the Taliban from ruling the streets again. NATO’s disrespectful behaviour has also been another issue in Afghanistan. Many of the Afghan people are not pleased with NATO’s conducts. It is argued by some that NATO’s conduct hogs land, blocks roads, allows them to mistreat prisoners, and causes the deaths of innocent civilians. However, dealing with civilians is not easy for NATO. Distinguishing who is an ally, and who is in an enemy is not easy when fighting an intelligent group like the Taliban, who employ guerrilla warfare. This results in blame towards NATO for having detrimental behavior, and mistreating innocent civilians thought to be in disguise. However, NATO’s justification is that there have been 50+ cases of troops being killed by who appeared to be their own colleagues disguised in Afghan Army clothing, but were actually secret Taliban members. NATO states that  there have been several casualties during this mission, a lot of which NATO blames civilians for not following conduct rules and disobeying them for their safety. However, Afghan people still do have a valid reason to disrespect NATO soldiers. It would upset any Afghan knowing troops have been taking pictures of themselves posing beside dead Taliban fighters, and hearing reports that talk about soldiers urinating on dead corpses. If NATO wants to successfully complete its mission, then they need its members and soldiers to fully commit to the cause without disorderly conduct. It is important for NATO members to stay in Afghanistan right now in order to fully complete their mission, rather than pulling out in 2014. Afghanistan is now governed by a democratic government, which still needs more development in national security in order to sustain itself. Having NATO stay a few years more will insure the Afghanistan military and government can maintain their position, resulting in a socially and economically developing country. It is not just western influences that NATO is trying to place in Afghanistan. NATO is there taking out the Mujahedeen to create a stable economy, a democratic government system and an end to the ‘Religious Fascism’ currently controlling Afghanistan. In our modern day society, for a country to be stable, they must develop those three factors; a stable economy, a secure democratic government system, and a society where citizens can make their own choices. Having an organization like NATO in Afghanistan, will allow them to develop in areas they need in order to be a successful country. Works Cited FERESHTA. The Globe and Mail.   The Globe and Mail. N. p. , n. d. Web. 02 Nov. 2012. lt;http://www. theglobeandmail. com/commentary/who-are-the-taliban/article4188069/gt;. Gilles, Dorronsoro. Who Are the Taliban? -Carnegie Endowment for International Peace.   Carnegie Endowment for International Peace. N. p. , 22 Oct. 2009. Web. 01 Nov. 2012. lt;http://www. carnegieendowment. org/2009/10/22/who-are-taliban/161gt;. Gohari, M. J. The Taliban: Ascent to Power. Karachi: Oxford UP, 2000. Print. Herda, D. J. The Afghan Rebels: The War in Afghanistan. New York: F. Watts, 1990. Print. NATO and Afghanistan Questions and Answers. NATO Public Diplomacy Division, n. d. Web. 23 Oct. 2012. lt;http://www. nato. int/nato_static/assets/pdf/pdf_publications/NATO_and_Afgh_LR_en. pdfgt;. NATO Training Mission-Afghanistan.   Wikipedia. Wikimedia Foundation, 11 Jan. 2012. Web. 24 Oct. 2012. lt;http://en. wikipedia. org/wiki/NATO_Training_Mission-Afghanistangt;. Ruth, Fremson. Taliban.    The New York Times. N. p. , 02 Nov. 2012. Web. 02 Nov. 2012. lt;http://topics. nytimes. com/top/reference/timestopics/organizations/t/taliban/index. htmlgt;. Soviet Invasion of Afghanistan (1979).   Encyclopedia Britannica Online. Encyclopedia Britannica, n. d. Web. 03 Nov. 2012. lt;http://www. britannica. com/EBchecked/topic/1499983/Soviet-invasion-of-Afghanistangt;. Usman, Sharifi. AFP: Two NATO Troops Killed in Afghan Insider Attack.   Google News. N. p. , n. d. Web. 29 Oct. 2012. lt;http://www. google. om/hostednews/afp/article/ALeqM5i8SCT8_4WAeAYPgTp71tdQGSc9jg? docId=CNG. 6d1f4bcbd63425ddcfc84f92f4377f7d. 71gt;. Two Arguments for What to Do in Afghanistan TIME. Breaking News, Analysis, Politics, Blogs, News Photos, Video, Tech Reviews TIME. com. N. p. , n. d. Web. 2 Jan. 2013. lt;http://www. time. com/time/magazine/arti [ 1 ]. Soviet war in Afghanistan† Wikipedia, the free encyclopedia. [ 2 ]. Soviet war in Afghanistan† Wikipedia , the free encyclopedia. [ 3 ]. Soviet war in Afghanistan† Wikipedia, the free encyclopedia. 4 ]. D. J. Herda The Afghan Rebels: The War in Afghanistan. New York: F. Watts, 1990. P. 47-59. Print. [ 5 ]. Sami, Ron Moreau, Yousafzai. Afghanistans Taliban Wish Al Qaeda Would Go Away.   The Daily Beast. Newsweek/Daily Beast, 13 Aug. 2012. Web. 02 Jan. 2013. [ 6 ]. M. J Gohari, the Taliban: Ascent to Power. Karachi: Oxford UP, 2000. P. 73-81. Print. [ 7 ]. FERESHTA. Who are the Taliban  The Globe and Mail. N. p. , n. d. Web. 02 Nov. 2012. . [ 8 ]. Two Arguments for What to Do in Afghanistan TIME.   Breaking News, Analysis, Politics, Blogs, News

Human Rights under Indian Law

Human Rights under Indian Law 1.3.4 Other Fundamental Rights (Unremunerated Fundamental Rights) A number of rights are not stated in the Covenant, are not even laid down in part III of the Constitution. In A.D M. Jabalpur V. S. Shukla[1] the Supreme Court by a majority of four to one, held that the Constitution of India did not recognize any natural or common law rights other than that expressly conferred in the Constitution. Though the attitude of the Supreme Court has changed especially after 1978. The courts on many occasions by accepting the rule of judicial construction have held that regard must be paid to International Conventions and norms for constructing domestic law. In Maneka Gandhi v. Union of India,[2] Justice Bhagwati in the Special Bench for the Supreme Court observed that: The expression ‘personal liberty’ in article 21 is of the widest amplitude and it covers a variety of rights, which go to constitute the personal liberty of man and some of them have been raised to the status of distinct fundamental rights and given additional protection under Article 19. No person can be deprived of his right to go abroad unless there is a law made by the State prescribing the procedure for so depriving him; and the deprivation is effected strictly in accordance with such procedure. The following rights are contained in the Covenant on Civil and Political Rights. They are available to the citizens of India through judicial decisions, even if and though they are not specifically mentioned in the Constitution. Right to travel abroad (Article 21): The right to travel abroad is a guaranteed right under Article 12 paragraph (2) of the Covenant on Civil and Political Rights. In Sathwant Singh Sawlmey D, Ramanathan, Assistant Passport Officer,[3] New Delhi, the Court held that the right to go abroad is part of an individual’s personal liberty within the meaning of Article 21, Right to privacy (Articles 21 and 19 (1) (d)): This right is stipulated under Article 17 paragraph (1) of the Covenant on Civil and Political Rights. In Kharak Singh v. State of Uttar Pradesh[4] it was held by the Supreme Court that the ‘domiciliary visits’ is an infringement of the right to privacy and is violative of the citizen’s fundamental rights of personal liberty guaranteed under Article 21. Right against solitary confinement Right to human dignity Right to free legal aid in a criminal trial Right to speedy trial Right against handcuffing Right against delayed execution Right against custodial violence Right against public hanging Right to health care or doctor’s assistance Right to shelter Right to pollution free environment Freedom of the press Right to know Right to compensation Right to release and rehabilitation of bonded labor Right of inmates of protection homes Thus we can notice that how the rights, whether formally enshrined or not, whether available to citizens or non-citizens, form such a palpable ingredient in being able to lead a life. Moving ahead, we can focus upon the rights and bills that are specifically concerned with child rights and encapsulated to guarantee assistance to child development. This study aims to focus on the issue of child trafficking; a concern deeply embedded in the larger canvas of human trafficking which broadly includes other than child. The Article 21 (A) of the constitution of India deals with the Right to Child Education included in the Constitution by the Eighty Sixth Constitution Amendment Act, 2002. In order to make the right to free and compulsory education for a child, the Constitution’s 83rd Amendment Bill 1997 was introduced in Rajya Sabha to insert a new article 21 A in the Constitution. However, the Bill was withdrawn on November 27, 2001. On November 28, 2001 the Constitution 93rd Amendment Bill 2001 was introduced and passed by unanimous vote in the Lok Sabha, and the on May 14, 2002 in Rajya Sabha with formal amendments as 86th Constitutional amendment. Before the Constitutional process started for making the right to education a fundamental right, the Supreme Court in J. P. Unnikrishnan and others v. The State of Andhra Pradesh[5] held that every citizen of this country has the right to free education until he completes the age of fourteen years. Indeed there is not a doubt that such a right if rightly enforced, could be directly or indirectly responsible for mitigation of many problems including trafficking. The detailed discussion of child rights and timely measures adopted to safeguard childhood will not be complete without the discussion of POSCO Bill. The President of India on June 12, 2012 assented the Act. . This Act was introduced to protect children from offences of sexual assault, sexualharassment and pornography and provide for establishment of Special Courts for trials of such offences and for matters connected therewith or incidental thereto. The very same consequences of child trafficking are dealt with in such laws. It can be well noted that Clause (3) of the Article 15 of the Constitution empowers the State to make special provisions for children and in India. The wellbeing of a child are regarded as being of paramount importance at every stage, as the law operates in a manner to ensure a healthy physical, emotional, intellectual and social development of a child. Further to monitor the implementation of the objectives enshrined in the constitution the Central Government has appointed a National Commission for Minorities, a National Commission for Scheduled Castes and Scheduled Tribes and a National Commission for Women. The National Human Rights Commission (NHRC) came into being in 1993 by virtue of the Protection of Human Rights Act. NHRC has become an agency to figure with, and has carved out a place for itself in the assortment of Indian national institutions for implementation of human rights. India is also a party to the United Nations Conventions on the Rights of the child, adopted on December 11, 1992 .The convention has prescribed a certain set of standards in order to ensure and secure the best interests of the child. India being a party to this convention, is obligated to follow all the set of standards in guaranteeing such safeguards to child/children. The State parties to the Convention on the Rights of the Child are required to undertake all appropriate national, bilateral and multilateral measures to prevent- inducement or coercion of a child to engage in any unlawfulsexual activity the exploitative use of children in prostitution or other unlawful activity the exploitative use of children in pornographic performances and materials This Act is enacted by the Parliament to be extended to all the parts of India, excepting Jammu and Kashmir. This brings our notice to laws and Acts that extends to even Jammu and Kashmir. India is also a signatory to the UNCRC which defines the age of a child i.e. below 18 years. Countries all over the world use this definition. A child between the ages of 0-18 years is not allowed to vote, sign a contract or engage a lawyer. The Juvenile Justice Act enacted in India in 1986 (which was enacted in Jammu and Kashmir too by 1997, and the rules adopted in Jammu and Kashmir by 2007) came as beginning of the Juvenile Justice (Care and Protection of Children)Act 2000. The Juvenile Justice (Care and Protection of Children) Act 2000 is the primary legal framework for juvenile justice. The Act provides for a special approach towards the prevention and treatment of juvenile delinquency and provides a framework for the protection, treatment and rehabilitation of children in the purview of the juvenile justice system. This law, brought in compliance of Child Rights Convention 1989, repealed the earlier Juvenile Justice Act of 1986 after India signed and ratified Child Rights Convention 1989 in year 1992. This Act has been further amended in year 2006 and 2010. Technically even though this Act talks about Juvenile only , it is nevertheless essential in our study of child trafficking for this age group which according to India, are also highly targeted and disregarding the technical and formal description of age, this age group (16-18) ends up being a vulnerable target to human trafficking. The Juvenile Justice (Care and Protection of Children) Act is considered to be an extremely progressive legislation and Model Rules 2007 have further added to the effectiveness of this welfare legislation. However the implementation is a very serious concern even in year 2013 and Supreme Court of India is constantly looking into the implementation of this law in Sampurna Behrua Versus Union of India and Bachpan Bachao Andolan Versus Union of India. In addition to Supreme Court, various High Courts in India, specifically Bombay High Court and Allahabad High Courts are also monitoring implementation of JJ Act in judicial proceedings. In order to upgrade the Juvenile Justice Administration System, Government of India launched Integrated Child Protection Scheme (ICPS) in year 2009-10 whereby financial allocations have been increased and various existing schemes have been merged under one scheme. 1.4 Other Measures of Protection of Human Rights under Indian Law The Protection of Civil Rights Act, 1955 Suppression of Immoral Traffic in Women and Girls Act, 1956 Maternity Benefit Act, 1961 Dowry Prohibition Act, 1961 Equal Remuneration Act, 1976 Bonded Labour (Abolition) Act, 1976 Employment of Children Act, 1938 (Amended in 1985) The Child Labour (Prohibition and Regulation) Act, 1986 Juvenile Justice Act, 1986 Indecent Representation of Women (Prohibition) Act, 1986 Sati (Prevention) Act, 1987 The Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989 The National Commission for Women Act, 1990 The National Commission for Minorities Act, 1992 The National Commission for Safari Karamcharis Act, 1993 The National Commission for Backward Classes Act, 1993 The Mental Health Act, 1993 1.5 Fundamental Duties and Human Rights Part IV(A) of the Constitution vests the Fundamental Duties of every Indian citizen (Article 51-A). This clause was inserted by 42nd Amendment 1976. The duties are to respect the Constitution and its institutions, to live by the noble ideals of the freedom struggle, to protect the sovereignty and integrity of India, to defend the country, to promote communal harmony, to renounce practices derogatory to the dignity of women, to preserve the cultural heritage, to protect and improve the natural environment, to have compassion for living creatures, to develop the scientific temper, to safeguard public property and abjure violence and to strive towards excellence in all spheres of individual and collective activity. In 2002 The Eighty- sixth Constitutional Amendment inserted a new clause (k) in Article 51(A) making it the duty of parent or guardian to provide opportunities for education to his child or as the case may be, ward between the ages of 6 and 14 years. In the subsequent years it appeared that parts III, IV and IV (a) of the Constitution are heavily depended upon the judiciary for their interpretation and application. The various ‘reasonable restrictions’ clauses mentioned in Part III, Article 21, and the rarely used Part IV-A have given the judiciary ample scope for reviewing the administrative and legislative action. Infact, Article 21 has allowed judicial institutions to act as a catalyst in pushing the State to implement the DPSPs with respect to the â€Å"life and personal liberty.† 1.6 Directive Principles of State Policy and Human Rights The non-enforceable rights in Part IV of the Constitution are mainly those of economic and social in nature. However, Article 37 makes it clear that despite being non enforceable it does not weaken the duty of the State to apply them in making laws, due to their fundamental nature. Additionally, the innovative jurisprudence of the Supreme Court has now read into Article 21 (the right to life and personal liberty) many of these principles and made them enforceable.[6] Reading in nutshell we can find that they demarcate the duties of the State, i.e. encompassing securing a social order with justice, social, economic and securing for â€Å"the citizens, men and women equally† the right to an adequate means of livelihood. (Article 38). They directdistribution of ownership and control of community resources to subserve the common good., prevent concentration of wealth and means of production to the common detriment , secure equal pay for equal work for both men and women, prevent abuse of labor, including child labor , ensure child development , ensure equal justice and free legal aid organize village democracies (Article 39). In Article 40, constitution sates the provision of the right to work, education and public assistance in case of unemployment, old age sickness and disability. Article 41 vests provision of humane conditions of work, whereasArticle 42 entails the living wage and a decent standard of life and so on so forth. Hence it can be witnessed that these directives aim to include the indispensable provisions for development of child and education for children amongst the other essential directives i.e. to provide for human rights and decent standard of living. 1.7 Political Rights and Human Rights India being the largest representative democracy in the world is based on universal adult suffrage, providing every Indian of at least eighteen years of age the right to vote. The Constitution of India provides for direct elections to the House of the People of the Central Parliament, i.e. the Lok Sabha and the State [Provincial) Legislative Assemblies, once in every five years.. The right to vote, the; right to contest elections, and the conduct of elections are all governed by the Constitution (Part XV) as well as special laws like the Representation of the People Act, 1951. 1.8 Judiciary and Human Rights The vanguard of human rights, the Judiciary is one of the three organ of Government in India. It performs this function by innovative interpretation of the constitution with regard to the human rights provisions. The Supreme Court in the case Ajay Hasia v. Khalid Mujib[7] declared that it has a special responsibility, â€Å"to enlarge the range and meaning of the fundamental rights and to advance the human rights jurisprudence.† The Supreme Court of India and the State High Courts have unequivocal powers under the Constitution to enforce the fundamental rights and it has liberally interpreted these powers. The major contributions of the judiciary to the human rights jurisprudence have been two-fold: (a) The substantive expansion of the concept of human rights under Article 21 of the Constitution, and (b) The procedural innovation of Public interest Litigation. 1.8.1 Expansion of Article 21 Article 21 remains the core concern in our discussions of human rights and it is essential to read it in much details. Article 21 reads as follows, – â€Å"No person shall be deprived of his life or personal liberty except according to the procedure established by law.† The expansion of Article 21 of the Constitution has taken place in two respects: The expression â€Å"the procedure established by law† was interpreted in the case A.K. Gopalan v. State of Madras[8] in the year 1950, the very first year of the Constitution, the Supreme Court in, reflecting on the intentions of the Constitution-makers, held that â€Å"procedure established by law† only meant that a procedure had to be set by law enacted by a Legislature. This phrase was deliberately used in Article 21 in preference to the American â€Å"Due Process† clause. Three decades later, in Maneka Gandhi v. Union of India case, the Supreme Court noted that â€Å"the Supreme Court rejected its earlier interpretation and holds that the procedure contemplated under Article 21 is a right, just and fair procedure, not an arbitrary or oppressive procedure.†[9] The procedure, which is reasonable and fair, must now be in conformity with the test of article 14 — â€Å"in effect it has become a Due Process.† There is no doubt that the experience of National Emergency (1975-1977) prompted the court to go all out for vindication of human rights. Since Maneka Gandhi’s case, every case of infringement of rights by the Legislature has undergone judicial scrutiny in terms of the new guideline laid down by the Supreme Court of India. Further, this case led to the establishing of the due process norm, which included rights like, right to claim legal aid for the poor and the right to expeditious trial etc.[10] The judiciary interpreted ‘the right to life and personal liberty† to comprehend all basic conditions for a life with dignity and liberty. The judiciary has interpreted the word â€Å"Life† to include the right to possession of each organ of one’s body and a prohibition of torture or inhuman or degrading treatment by Police. In the Francis Coralie Mullin v. The Administrator, Union territory of Delhi[11] case, the Supreme Court held that â€Å"life† couldn’t be restricted to mere animal existence, or physical survival. Hence it can be summed up that the right to life means the right to live with dignity and availing the basic necessities of life such as adequate nutrition, clothing, shelter and facilities for reading, writing and expressing oneself. Many cases in High Courts and the Supreme Court often revealed â€Å"a shocking state of affairs and portray a complete lack of concern for human values.† . Justice Bhagwati held â€Å"if a person is deprived of his liberty under a procedure which is not ‘reasonable’, ‘fair’ or ‘just’, it would fall foul of Article 21. The following cases will through light that how time and again this Fundamental right has come to the rescue during the violation of Fundamental Rights. In Deoraj Khatri v. State of Bihar [12]case the Police brutality was raised in which 80 suspected criminals were brutally blinded during Police investigation (Bhagalpur Blinding case). The Supreme Court condemned it as a â€Å"barbaric act and a crime against mankind.† Where as in Sheela Barse, The State of Maharashtra case, the Court was heard the plight of custodial violence against women and in judgment it laid down certain guidelines against torture and ill treatment of women in Police custody and jails. The Supreme Court has held a right to monetary compensation for deprivations of the right to life and liberty suffered at the hands of the State under Article 21. In, Paramanand Katra v. Union of India, The health problems of workers in the asbestos industry led the Supreme Court to rule that the right to life and liberty under Article 21 also encompasses the right of the workers to health and medical aid.[13] [1] A.I.R. 1976 S.C. 1207 at 1293 [2] A.I.R. 1978 S.C. 597 [3] A.I.R. 1967 S.C. Delhi 1836 [4] A.I.R. 1963 S.C. 1295 [5] A.I.R. 1993 S.C. 645 at 733. [6]Justice Sujatha V. Man3har, Judiciary and Human Rights, Indian Journal of International Law (Vol. 36, Nc1.2, 1996): 39-54. [7] A.1.R .I981 S.C. 487 at 493. [8] A.I.R. 1950 S.C 27 [9] A.I.R. 1978 S.C. 597 [10] [11] A.I.R.98.1. S.C . 746. [12] A.I.R. 1981 S.C. 928 [13] A.I.R. 1989 (4) S.C.C. 286.

Diamonds :: essays research papers

A Diamond is one of the two natural minerals that are produced from carbon. The other mineral is Graphite. Even though both of these minerals are produced from the same element ,carbon, they have totally different characteristics. One of the most obvious difference is that Diamond is hard and Graphite is soft. The Diamond is considered to be the most hardest substance found in nature. It scores a perfect ten in hardness. Because of its hardness a tiny Diamond is used as a cutting and drilling tool in industry. Even the Greeks called the Diamond â€Å"adamas† which means unconquerable. Diamonds also conducts heat better than any other mineral .   Ã‚  Ã‚  Ã‚  Ã‚   Diamonds come in several different color shades such as, yellow, blue, green, or pink. One reason why a Diamond has different colors is through the processes involving heat and radiation. Another reason is that 99.5% of a Diamond is Carbon and the rest are different trace elements. These 0.5% of elements are the reason why a Diamond has different color shades. For example Nitrogen causes it to have a yellow tint , and Boron a blue shade. The pink color in some Diamonds are thought to be caused by deformation of the atomic structure of the diamond crystal. A pure Diamond , which would be 100% carbon, is colorless Diamonds were created million years ago, when the earth was formed, the material experienced pressure of 5million times the atmosphere at sea level and temperatures between 1000~1200degreesC. These conditions caused carbon in the layers inside the planet to crystallize into diamonds. The diamonds moved up to the earth’s surface through volcano eruptions. This is why many Diamond mines are near volcanoes. Diamonds occur in two types of rock: Kimberlite and Lamprolite. Diamonds are mostly found in South Africa, India, Brazil, Russia, Australia, and Arkansas. Right now about 100million carats are mined each year. Today the largest cut Diamond in the world is the Cullian I at 530.2ct . The unit cell of a Diamond is cube. Five carbon atoms form tetrahedra at the cube corners , at the centers of each of the cube faces, and at four sites within the cube. The carbon atoms are located at the center of each tetrahedron . The carbon tetrahedra are covalently bonded, which explains why diamonds are extremely hard. The toughness of the Diamond comes from four planar directions of weakness , it is called octahedral cleavage .

Herbal Sports Cream :: Health Medicine Papers

Herbal Sports Cream The Internet’s size and easy access for consumers encourages small businesses to provide information about their products in addition to the common overabundance of imagery and advertising slogans. However, this information is not always accurate or patrolled for misleading or incorrect assumptions. The goal of this paper is to examine Epicure Crystal Sports Cream, a sore muscle/weightlifting aid, and the claims made about it on the web (www.choicemail.com/epicure). In addition to the claims made about this particular product, each active ingredient has a literature provided by the large number of alternative medicine and herbal specialist sites on the Web. After describing this consumer information, I will provide you with a survey of the clinical research that supports, denies, or falls short of these claims. There are several active ingredients reported by the â€Å"specialists† at Epicure: Bellis Perennis (Daisy), Calendula Officinalis (Garden Marigold), Echinacea Angustifolia (Cone Flower), Symphytum Officinale (Comfrey), Aconitum Napellus (Aconite), Arnica Montana (Leopard’s Bane Root). Hypericum Perforatum (St. John’s Wort), Ledum Palustre (Wild Rosemary), and Ruta Graveolens (Rue). Each of these ingredients comprises a cream that â€Å"conquers pain from sports related or other injuries which might otherwise lead to a missed workout† (www.choicemail.com/epicure). Among the other claims provided by Epicure are relief of â€Å"sports injuries, pain, minor inflammation of various origins, sprains, strains, discomforts, and bruises† (www.choicemail.com/epicure). This product, because of its claims and apparent success is currently involved in a clinical study guided by Prodigy, Inc., at the Vanderbilt University Sport’s Medicine C enter. However, this project is not yet completed and the results are not available to report. It is for this reason that the best examination of the product is to research each of the active ingredients for potential success in application for the above-mentioned ailments. The Internet provides countless web sites where one can learn about the various ingredients of Epicure Crystal Sports Cream. Bellis Perennis, more commonly known as daisy, has an interesting literature on the Web. Once called â€Å"Bruisewort,† by 14th Century healers, this flower is well known for it ability to help cure fresh wounds, gout, or fever (www.botanical.com/botanical/mgmh/d/daisyc03.html). Other sources report that daisy is best used for arthritis, rheumatism, diarrhea, liver and kidney problems (www.

social security Essay example -- essays research papers fc

In reading the book â€Å"Social Security and the Family† I learned a lot about the system that I had no idea about before. The book was fact filled and almost fun to read the need to know information. I gained much knowledge in the specifics of why the social security system is in need of reform, and why it will be inadequate in the years to come. One of the reasons our social security system isn’t working is because, â€Å"Social Security was modeled on the single-earner, married-couple family† (1). Times have changed dramatically since then.   Ã‚  Ã‚  Ã‚  Ã‚  When assessing the issues and current structure of the security system for change, â€Å"Four elements characterize the objectives of most tax expenditure programs, including Social Security† (179). A few of these issues are related to recent subjects addressed in class.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The first discussed is Income adequacy,† or the extent to which the program distributes more resources to those who are worse off than to those who are better off, typically measured by annual income. One important measure of the programs success in meeting this objective is its antipoverty effectiveness† (179). Since poverty is one of the main reasons for reform, this is a good issue to have been discussed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The second is individual equity, â€Å"based on the idea that individuals should get what they pay for† (181). The problem with this issue is that many people are not getting back all they deserve.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The third discussed as in class is horizontal equity, â€Å"or the equal treatment of individuals in equal circumstances† (181). The idea behind horizontal equity is to give families with about the same earning... ...nts' card games to repeat the promise. He has brought along his mother, Barbara Bush, to show he understands older people's concerns† (NYT). This is just one of the many problems we face in trying to fix the system for now and in the long run for when its time for the younger generations to retire. Social Security and the Family† is a very well written book in addressing the under-funded System and other unmet needs. Being edited by three individuals who are Mellissa M. Favreault, Frank J. Sammartino, and C. Eugene Steuerle gives the reader three times the information about the system. The Setup and way the book flowed kept you reading through the ideas with ease. I would recommend this book to anyone and everyone because that is who the Social Security System affects. Works Cited New York Times. The New York Times Company. 2005   Ã‚  Ã‚  Ã‚  Ã‚  Anne E. Kornblut. â€Å"Bush Opens Door to Changes in his Plan†   Ã‚  Ã‚  Ã‚  Ã‚  March 23, 2005. http://www.nytimes.com/2005/03/23/politics/ 23social.html Melissa M. Favreault, Frank J. Sammartino, C.Eugene Steuerle, editors.   Ã‚  Ã‚  Ã‚  Ã‚  Social Security and the Family. The Urban Institute Press. 2002

Online Learning V.S Traditional Classroom Learning Essay

I think whether it is online learning or traditional class learning both should be taken into consideration when planning to further education. I personally did not consider the facts when I decided to further my education. I had started out in a traditional classroom but soon after realized it was not the right choice. It was hard to fully apply myself when I was attending a traditional classroom because I was a working wife and mother. Online learning and traditional learning will show that both of these are great options depending on who the student may be and which educational program the student has chosen. Online learning and traditional learning each have their merits and faults. Online degrees have become a perfect option for individuals who may not be able to enroll in a traditional classroom. When you compare the two learning classes, the biggest difference is that students studying online have the flexibility to attend classes at their own pace and time. In a campus-based classroom they require that students attend class a certain number of times every week, at specific times. Traditional class learning may not be the option for people who have children or work long hours. Learning online would be a better option for these people because they can make their own schedule for when they will attend class. Both online and traditional classes give students the opportunity to interact with other students and their professors. With a traditional classroom you can interact with students and professors face -to -face. In online learning there is no face- to -face interaction with classmates or instructors. Online learning interaction can consist of chat rooms, e-mail, main forums, and over the telephone. Traditional class students have a better advantage of understanding the materials because they can have that one –on- one time with the instructor face- to -face. It may be a little harder for online students to grasp the materials because they do not have that face- to -face interaction. Online learning and traditional class learning work assignments are similar and different in their own ways. In both online and traditional learning classes you still have assignments that have to be completed by a certain time. In the traditional class your assignments are done on paper and with online learning you have to submit your assignments on the computer. Also with traditional class learning one has the opportunity to present in front of their classmates, while online students do not have that option. They are only able to present their presentations to the instructors. In both classes you still have homework and you have to participate in class. Online learning requires you to participate and attend class a certain number of times but there is no specific times or days. They have the option to decide when that will be but with traditional class you have to attend class every day you are scheduled and participate every day. Earning a degree at a traditional college can be very expensive but obtaining a online degree can be a lot less expensive for students. Exceptionally less, but they offer students the same loan and grant benefits offered at a traditional college. Online schools and traditional schools offer the same financial aid packages. Students who attend a traditional class usually have to pay traveling cost and living cost. Online learning students do not have to pay these extra costs because they are learning from home and that requires no traveling. Also with online schools you do not have to pay for facilities like residence halls, dining halls, gyms and libraries. Most provide access to virtual libraries and some even have partnerships with local facilities. There are many similarities and differences between online learning and traditional class learning. The facts show that both are great options to consider, depending upon the person and his or her day- to- day schedule. One method to determine how well online learning and traditional class learning might work for you is to consider the benefits and disadvantages of both. Researching and planning ahead can help a person in deciding which would better fit his or her needs. I have found online learning to better fit my needs because I can make my own schedule concerning attending class. I am a mother and wife so I have many responsibilities and this option gives me time to take care of my household while still being able to obtain a degree at my own pace. Do the research to see which one is the right option for you at this time in your life. Most people think that their decision to go to college only affects them but it affects your family also. You have to still be able to do for your family and handle your business at home. I also suggest if you are attending a traditional college and it seems to be too overwhelming for you at times you should really consider trying the online learning. Becoming successful in life depends on the choices you make throughout life, whether they be good or bad choices. So choose wisely which learning class be it online learning or traditional learning is right for you and your family.