Income Tax Authorities Essays

Income Tax Authorities Essays Income Tax Authorities Essay Income Tax Authorities Essay INCOME TAX AUTHORITIES A. Income Tax Authorities under the Income Tax Act [Section 116] 1. Central Board of Direct Taxes (CBDT) 2. Director-General of Income Tax (DGIT) or Chief Commissioner of Income Tax (CCIT) 3. Directors of Income Tax (DIT) or Commissioners of Income Tax (CIT) or CIT (Appeals) 4. Additional Directors of Income-Tax (ADIT) or Additional Commissioners of Income-tax (ACIT) or ACIT (Appeals) 5. Joint Directors of Income Tax (JDIT) or Joint Commissioners of Income Tax (JCIT) 6. Deputy Directors of Income Tax (DDIT) or Deputy Commissioner of Income Tax (DCIT) or DCIT (Appeals) 7. Assistant Directors of Income Tax (ADIT) or Assistant Commissioners of Income Tax (ACIT) 8. Income Tax Officers (ITO) 9. Tax Recovery Officers (TRO) 10. Inspectors of Income Tax B. Right to appoint Income Tax Authorities [Section 117] Sec. 117 Posts (1) (2) Income Tax Authorities Income Tax Authorities below the rank of Assistant Commissioner or Deputy Commissioner Executive or ministerial staff Appointment by Central Government Board, Director-General, Chief Commissioner, Director, Commissioner Income Tax authority authorized by the Board 3) C. Control of Income Tax Authorities [Section 118] Any income-tax authority or authorities shall be subordinate to such other income tax authority as may be specified in the notification by the Board. D. POWERS OF INCOME TAX AUTHORITIES [section 119] Instruction to subordinate authorities: 1. The Board may issue orders / instructions / directions to other income tax authorities for proper administration of the Act. 2. Such orders / instructions / directions are binding on all subordinate authorities. 3. No instruction shall be issued by the Board to: (a) Make a particular assessment or dispose of a particular case in a particular manner; (b) Interfere with the discretion of CIT (Appeals) in the discharge of his appellate functions. 4. The Board may issue instructions for (a) Proper and efficient management of work of assessment. (b) Collection of Revenue / Issue / Intimation of penal proceedings. 5. Powers of the Board with regard to relaxation of any provisions of law: (a) Relaxation of any provisions of Section 139 / 143 / 144 / 147 / 148 / 154 / 155 / 158BFA/ 201 210 211 / 234A 2348 / 234C / 271 / 273 except 115P and 115S (b) Further, general or special orders may be issued by the CBDT by way of relaxation of the provisions of sections 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ and 115WK relating to assessment of Fringe Benefit Taxation. Tax Supplement 1 (c) To avoid genuine hardship to assesses acceptance of an application of claim of any exemptions, deductions, refund or any rel ief after the expiry of the prescribed period under the Act. (d) To avoid genuine hardship to assessee by relaxing any requirements of Chapter IV or VI A. 6. Duties of the Board: Before relaxing any provision in the assessee’s favour, the Board should satisfy that: (a) Non-compliance was due to any reasons beyond the control of the assessee, (b) The assessee complied with such requirements of the Act before the completion of assessment. E. Powers of the Central Board of Direct Taxes (CBDT) under the various provisions of the Act. Section 2(17) 2(18) 11(1)(c) 44AA 80RRA 80U 118 119 Powers Declare any Institution, Association or Body to be a Company. Declare a Company having no Share Capital as Company in which public is substantially interested. Direct that income from house property held under Trust will not be included in the Total Income of the person in receipt of such income. Notify compulsory maintenance of accounts for any profession. To prescribe the field in which the person may have specialized knowledge and experience to be called a ‘technician’. Make rules and specify the permanent physical disability for deduction u/s 80U Exercise control over Income-tax authorities Issue orders, instructions and directions to subordinate authorities. Exceptions: (a) Order, instruct or direct any Income Tax authority to make assessment or to dispose a particular case in a particular manner. (b) Interfere with the discretion of the CIT (Appeals) in the exercise of appellate functions. 120 132 138 246 288 293B 295 Direct Income Tax authorities regarding exercise of their powers and functions. Specify the Income Tax authorities who are empowered to issue summons for search and seizure. Require any authority, body or officer, to disclose information regarding the assessee. Transfer or o authorize the CIT to transfer any appeal pending before First Appellate Authority. Prescribe educational qualifications of Authorized Representatives. Condone delay in obtaining Board approval, wherever such approval is necessary. Make rules for carrying out the purposes of the Act, subject to Central Government control. F. Special powers u/s 119(2) SubSection (a) (b) (c) Powers Issue orders in certain cases by way of relaxation or otherwise to â€Å" any class of incomes or fringe benefits† Extend time limit to admit an application or claim Relax any requirement of Chapter IV or Chapter VIA Tax Supplement G. Powers of Director General/Director of Income Tax Section 117 119(2) 120 127 131(1A) 132(1) 132A 133A 135 Powers Appoint IT authority below the rank of AC/DC Give instructions to Income Tax Officers. Direct the JC, AC, AD to function and assume powers of A. O. Transfer cases from one or more A. O. subordinate to him to any other A. O. who is subordinate to him. Enquire, if there exists any reasons to suspect concealment of income. Authorize any JD/JC/DD/DC/AD/AC/AO to conduct search and seizure. Requisition of books of accounts etc. Power of survey and collect useful and relevant information. Make enquiry. H. Powers of the Commissioner/Chief Commissioner of Income Tax: In addition to the powers mentioned above, the Commissioner/Chief Commissioner enjoys the following additional powers: Section 131 151(1) 253(2) 263 264 Powers Discovery, production of evidence, etc Sanction re-opening of assessments after the expiry of four years Direct A. O. to prefer appeal to Tribunal against the order of the First Appellate Authority. Revise any order passed by the A. O. which is prejudicial to the interest of revenue Revise order passed by a subordinate authority not prejudicial to the interest of the assessee I. Powers of Joint Commissioner of Income Tax Section 131 131(1A) 132 133 133A 133B 134 135 144A Powers Discovery, production of evidence, etc. Enquire, if reasons exist to suspect concealment of income. Search and Seizure call for information Survey Collect information Inspect register of companies Make an enquiry Issue directions during the course of assessment proceedings. Sanction re-opening of assessment after expiry of 4 years, if the assessment is any section other than 143(3) and 147, made under Tax Supplement 3 J. Powers of Assessing Officer: Section 38 89 131 132 132A 132B 133 133A 133B 134 139A 140A 142(2A) 143, 144 147 154 194, 195, 197 221 237, 240 245 Powers Determine the proportion of expenses for allowing deduction in respect of premises used Partly for the purpose of business or profession Grant relief u/s 89(1) for arrears of salary received Discovery, production of evidence etc. Search and seizure Requisition of books of accounts Apply the assets seized and retained U/s. 132 in satisfaction of existing liabilities under the Act. Call for information Power to Survey. Collect certain information Inspect register of companies Allot PAN Impose penalty for non-payment of self-assessment tax Direct an assessee to get his accounts audited Make assessment Reassess income which escaped assessment Rectify mistakes apparent from the records Grant certificate to an assessee to receive a payment without deduction of tax at source or deduction of tax at a rate lower than the prescribed rate. Impose penalty for default in payment of tax Grant refund Adjust refund against any demand of tax etc. outstanding against the assessee L. JURISDICTION OF INCOME TAX AUTHORITIES [Section 120] 1. Direction by CBDT: (a) Income Tax authorities are required to exercise their powers and perform their functions in accordance with directions given by the Board. (b) Income Tax authority higher in rank, if directed by Board, shall exercise the powers and perform tie functions of the Income Tax authority lower in rank. 2. The directions of CBDT include direction to authorize any Income Tax authority to issue instructions to their subordinates. 3. Criteria to be adopted for issue of instructions: In issuing instruction or orders, the Board or the IncomeTax authority may adopt any one or more of the following criteria (a) Territorial area (b) Person or classes of persons (c) Incomes or classes of incomes (d) Cases or classes of cases 4. Other powers of the Board: The Board can authorize any Director General or Director to perform such functions of any other Income Tax authority as may be assigned to him. . Delegation of Powers to CCIT / DGIT : The Board can also authorize Director General or Chief Commissioner or Commissioner to issue orders in writing to the effect that the functions 4 Tax Supplement conferred or assigned to the Assessing Officer in respect of the above four criteria shall be exercised or performed by Joint Commissioner or Joint Director. M JURISDICTION OF THE ASSESSING OFFICERS [Section 124] The Assessing Officer has been vested with jurisdiction o ver any area or limits of such area 1. If a person carries on business or profession only in that area, In respect of that person; or 2. If a person carries on business or profession in more than one place, then the principal place of business or profession situated in that area; or 3. In respect of any other person residing within that area. N. SETTLEMENT OF JURISDICTION RELATING TO DISPUTES 1. Any dispute relating to jurisdiction to assess any person by an Assessing Officer shall be determined by Director General /Chief Commissioner/Commissioner of Income Tax 2. If the dispute is relating to areas within the jurisdiction of different Director General /Chief Commissioner/ Commissioner, then such issue is to be solved mutually among themselves. 3. If the above authorities are not in agreement among themselves such matter has to be decided by the Board or Director General/ Chief Commissioner/ Commissioner authorized by the Board. O. RIGHTS OF THE ASSESSEE DUTIES OF THE ASSESSING OFFICERS RELATING TO JURISDICTION 1. Rights of the Assesses: The assessee has right to object and raise the question of jurisdiction of an Assessing Officer within the time prescribed nder the following circumstances: If he has already filed the return income u/s 139(1) or 115WD(1)- Within 1 month from the date of service of notice u/s 142(1) or 143(2) or before the completion of assessment whichever is earlier. No return flied and notice issued u 142(1) or 148 or show cause notice for best judgment assessment u/s 144 or 115WD(2) / 115WH(1) / 115WF Within the time all owed in notice u/s 142(1) or 148 or within the time specified in notice u/s 144 whichever is earlier. 2. Duties of the Assessing Officer: If the assesses challenges the jurisdiction of the Assessing Officer, and the Assessing Officer is not satisfied with the correctness of the assessee’s claim, then he shall refer the matter to the Director General/ Chief Commissioner or Commissioner before the completion of the assessment. P. POWERS OF THE INCOME TAX AUTHORITIES TO TRANSFER CASES [Section 127] Transfer to another subordinate officer: 1. The Director General or Chief Commissioner or Commissioner has the power to transfer cases with or without concurrent jurisdiction from one or more subordinate Assessing Officer to other Assessing Officers. . Before transferring the case, the assesses shall be given an opportunity of being heard. 3. The above authorities shall record the reasons in writing for doing so. 4. Where the Assessing Officer from whom the case is transferred and the transferee Assessing Officer do not fall under the control of the same Director General, Chief Commission er, Commissioner, then both the jurisdiction officers mutually decide and paw necessary order. 5. If both the jurisdiction Commissioners are not in agreement, then the matter shall be decided by the Board or any authority authorized by the Board. . Transfer within local area: It is not necessary to give an opportunity to the assessee if the case is transferred between Assessing Officers within the same city, locality or place. Tax Supplement 5 7. The transfer of the case may be made at any stage of the proceedings. 8. Any fresh notice not required: It is not necessary to reissue any notice by the transferee Assessing Officer, which is already issued by the previous Assessing Officers. Q. Duties of Income Tax authority and rights of the assessee in case of change of Income Tax Authority. Section 129] When an Income Tax authority ceases to exercise jurisdiction and is succeeded by another, then the successor shall continue the proceedings from the stage at which it was left-over by th e preceding authority. Right of the assessee: In case of change in Income Tax authority, the assessee may demand that before the proceeding be continued: (a) the previous proceedings or any part thereof be reopened again (b) he may be reheard before passing any order by the new authority. R. OTHER POWERS OF INCOME TAX Section Particulars Authorities who can exercise the powers u/s 131 Assessing Officer, Joint Commissioner of Income Tax, Commissioner of Income Tax (Appeals), Commissioner of Income Tax, Chief Commissioner of Income Tax Nature of Power Power of Court under the code of civil procedure and power to 131(1) Discovery and inspection Enforcing attendance of any person Compelling production of books of accounts and documents Issuing commissions Authorities who can exercise the Powers: Director General, Director, Joint Director, Deputy Director, Assistant Director or Authorized Officer 131(1A) The above authorities can exercise the powers if they have reasons to suspect that income has been concealed or likely to be concealed irrespective of whether any proceeding in respect of the assessee is pending before him or any other authority or not The authority has the power to impound and retain books and documents for such period as it thinks fit. The Assessing Of ficer/Assistant Director/Deputy Director shall not. etain the books/ documents Without recording reasons for doing so; and For a period exceeding 15 days without prior permission of Chief Commissioner/ Commissioner/Director General/Director of Income Tax S. POWERS OF INCOME TAX AUTHORITY TO CALL FOR INFORMATION. [Section 133] The Assessing Officer, Joint Commissioner, Commissioner (Appeals) may require the followinq details: Assessee Firm HUF Trustee, guardian, agent Information Names, addresses of the partners of the firms and their respective shares Names, addresses of the manager and the members of the family. Names of the persons for or of whom he is trustee, guardian or agent and their addresses. 131(3) 6 Tax Supplement Any assessee Name and addresses of persons to whom the following payments are made exceeding Rs. 1,000 or more as may be prescribed: Rent, interest, commission, royalty, brokerage, annuity not taxable under the head â€Å"Salaries† Names and addresses of all persons to whom any sum has been paid or received for transfer by way of sale, exchange or otherwise of assets; Details of such payments and receipts. Information, matters or statement of accounts and affairs, which will be useful or relevant to any proceeding under the Act. Broker, agent or any person concerned in the management of stock or commodity exchange Any person including banking company or any officer thereof In case where no proceeding is pending, the power in respect of an inquiry shall not be exercised by any authority below the rank of Director or Commissioner of Income Tax without the prior approval of the Director or Commissioner. T. Section 133A POWER TO REMOVE BOOKS DURING SURVEY 1. Authority: Commissioner, Joint Commissioner, Joint Director, Director, Assistant Director, Deputy Director and Assessing Officer or Tax Recovery Officer or Inspector of Income Tax. No action u/s. 133A(I) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner. 2. Authorized arm of the Income Tax authority to survey: (a) Any piece within the limits of the area assigned to the Income Tax Authority (b) Any place occupied by any person in respect of whom the Income Tax Authority exercises jurisdiction (c) Any place in respect of which the Income Tax Authority is authorized by the (higher) Income-Tax Authority covered under (a) and (b) above. 3. Place Time of survey: Any place, whether principal place or not, of business or profession of the assessee. Place of survey Place of business or profession Any other place Place of function, ceremony or event Time of survey During business hours After sunrise and before sunset Any time after such function, ceremony or event 4. Rights of the Income Tax Authority u/s. 133A (a) Inspect books of accounts or other documents available at such place. (b) Check or verify and make inventory of the cash, stock, or other valuable article or thing found therein. (c) Obtain any information, which may be useful or relevant to any proceeding under this Act. (d) Record statement of any person, which may be useful or relevant to any proceeding under this Act. (e) Place marks of identification on books of accounts/other documents Inspected by the Income Tax Authority. (f) If the assessee refuses or evades, the Income Tax Authority shall have all powers u/s. 131(1) to enforce compliance. Tax Supplement 7 (g) Power to impound books etc. : The Income Tax Authority has powers to Impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him. Conditions: Reasons for impounding books should be recorded in writing. Prior permission of CCIT/DGIT/CIT/ DIT should be obtained for retention beyond TEN DAYS exclusive of holidays. 5. Duties of the proprietor, employee or any other person available at the time of survey: Afford necessary facility to the surveying official: (a) To inspect such books of accounts and other documents as they require and which may be available at such place. b) To check or verify cash, stock or other valuable article or thing which may be found therein. (c) Furnish such information as he may require which may be helpful for or relevant to any proceeding under the Act. 6. Places not to be entered [Circular No. 7D / 3. 5. 1. 967]: (a) Place where the Assessee does not carry on any business; (b) Business in residential premises of third parties; (c) Premises of a Chartered Accountant, a Pleader, an Income Tax Practitioner of whom the Assessee may be a client. U. POWERS OF THE INCOME TAX AUTHORITY TO COLLECT CERTAIN INFORMATION u/s 133B 1. Authority: Joint Commissioner, Assistant Director, Deputy Director, Assessing Officer, and Inspector of Income tax authorized by the Assessing Officer, 2. Area of the Income Tax Authority: (a) Any building or place within the limits of the area assigned to the Income Tax Authority; (b) Any building or place occupied by any person in respect of whom the Income Tax Authority exercises jurisdiction. 3. Place: (a) Any place, whether principal place or not, of business or profession of the assessee. (b) Any other place where the books of accounts, or any part of cash or stock or other valuable article or thing relating to business or profession are kept 4. Time of survey: Hours during which such place of business is open for the conduct of business or profession. 5. Rights of the Income Tax Authority: (a) To collect prescribed information; (b) The Income Tax Authority has no right to remove from the building or place any books of account, other documents, cash, stock or other valuable article or thing. 6. Consequences of non-compliance: [Section 272AA] Failure to comply with the provisions of this section will attract a penalty of such amount as the Income Tax Authority may direct. Maximum penalty shall be Rs. 1,000. ILLUSTRATION: An Assessing Officer entered a hotel run by a person, in respect of whom he exercises Jurisdiction, at 8 p. m. for the purpose of collecting information, which may be useful for the purposes of the Act. The hotel is kept open for business every day between 9 am end 9 pm. The hotelier claims that the Assessing Officer could not enter the hotel after sunset The Assessing 8 Tax Supplement Officer wants to take away with him the books of account kept at the hotel. Examine the validity of the claim made by the hotelier and the proposed action of the Assessing Officer with reference to the provisions of section 1338 of the Income lax Act, 1961. 1. Section 133B: (a) Powers: Survey: Assessing Officer is empowered to survey the place of business or profession at hours during which such place of business is open for the conduct of business or profession. Collection of Information: He is also empowered to collect prescribed information. (b) Restriction on Power: The AO has no right to remove any books of account, other documents, cash, stock or other valuable article or thing, from the place of survey. 2. Analysis and Conclusion: (a) Validity of Entry into Hotel: The AD entered the Hotel during its business hours at 8 p. m. (i. e. between 9 a. m. and 9 p. m. ) In light of the above provision of law, claim made by Hotelier in this respect is not valid. (b) Validity of Removing Books: Assessing Officer has no right to take away the books of accounts kept at the hotel. Hence the proposed action of the Assessing Officer is beyond his authority. V. Powers of income tax authorities to Inspect register of companies. [Sec 134] 1. Officers Empowered: (a) Assessing Officer (b) Joint Commissioner (c) Commissioner (Appeals) or (d) Any person subordinate to the above persons duly authorized by them (above persons) in writing. 2. Power to Inspect: The above officers may inspect or take copies of any Register of the Members, Debenture Holders or Mortgages of any Company of or an entry in such Register. W. Powers of Income tax authorities to disclose information [Section 138] 1. Furnishing of information: The information received or obtained by the Income Tax Authority in performance of functions under this Act, may be furnished by the Board or any designated Income Tax Authority by a special or general order. 2. Person to whom information has to be furnished: (a) Any officer, authority or body performing functions under law relating to the imposition of any tax, duty or cess or to dealings in foreign exchange. b) Any officer, authority or body performing functions under any other law, notified by the Central Government in public interest. 3. Procedure: (a) The prescribed authority can file an application to the Chief Commissioner or Commissioner in prescribed Form No. 46. (b) If the Income Tax Authority is sat isfied that in public interest such information has to be furnished to the applicant, then he may furnish such information in Form No. 47. (c) The decision made by the Chief Commissioner or Commissioner shall be final. Designated Officers: Chief Commissioner, Director General, Additional Commissioner, Additional Director, Joint Commissioner and Joint Director. Tax Supplement 9

Plastics in Childrens Toys

Plastics in Children's Toys Neither you nor your child can escape the touch of plastics, and for the most part, you dont need to worry about it. Most plastics are perfectly safe for even very small children. Plastics in their pure form typically have low solubility in water and have a low level of toxicity. However, some plastics found in toys contain a variety of additives that have been found to be toxic. Although the relative risk of injury from plastic-based toxins is low, its prudent to select your childs toys carefully. Bisphenol-A Bisphenol-A usually called BPA was long used in toys, baby bottles, dental sealants, and even thermal receipt tape. More than 100 studies have linked BPA to problems including obesity, depression and breast cancer.   PVC Avoid plastics that are marked with a 3 or PVC because polyvinyl chloride plastics often contain additives that can make plastics more harmful than they need to be for children. The volume and type of those additives will vary by the object and may differ significantly from toy to toy. The manufacture of PVC creates dioxin, a serious carcinogen. Although the dioxin shouldnt be in the plastic, its a byproduct of the manufacturing process, so buying less PVC may be an environmentally smart decision. Polystyrene Polystyrene is a rigid, brittle, inexpensive plastic commonly used to make plastic model kits and other toys. The material is also a base of  EPS foam. In the late 1950s, high-impact polystyrene was introduced, which was not brittle; it is commonly used today to make toy figurines and similar novelties. Plasticizers Plasticizers such as adipates and phthalates had long been added to brittle plastics such as polyvinyl chloride to make them pliable enough for toys. Traces of these compounds can possibly leak out of the product. The European Union placed a permanent ban on the use of phthalates in toys. Furthermore, in 2009 the United States banned certain types of phthalates commonly used in plastics. Lead According to the U.S. Centers for Disease Control and Prevention, plastic toys may contain lead, which is added to the plastic to soften it. If the toy is exposed to high heat, the lead may leach out in the form of dust, which may then be inhaled or ingested by a child or pet. A Little Bit of Vigilance Almost all plastic childrens toys are safe. A vast majority of toys are now made with polybutylene terephthalate plastic: You can tell these toys apart by sight, as they are the brightly colored,  shiny, very impact-resistant objects littering toy boxes across the country. Regardless of the type of plastic you encounter, its always wise to discard or recycle any plastic object that shows obvious signs of wear or degradation.   So although theres no need to panic about toxic toys, a little bit of vigilance especially with antique toys, or very inexpensive mass-produced toys may protect your children from unnecessary exposure.

Organizational Change Essay Example | Topics and Well Written Essays - 500 words

Organizational Change - Essay Example Technical issues can be dealt with expertise while others require the managers to make use of emotional intelligence to control the matters. In a vast majority of cases, both occur together in the change implementation cases. Flexibility is the key to success in change management. Certain adaptive and technical competences are vital to be successful as a change manager. These competences have been presented in this article after a thorough analysis of past research pertaining to the subject. Change science is fundamental to bringing about the behavioral change in the workforce. It enables the leader to define the objectives, tasks and milestones in a way that is conducive for higher motivation in the workforce. Change art is required to manage the factors that are driven by behavior and emotions. Change leaders can get to know their initiatives more clearly using change art. Change art collects information from the surroundings, evaluates it and generates useful information for the c hange leaders so that they may realize the measures needed to raise the motivation of workforce. Change art places more emphasis on behavioral goals than technical goals and hence, may compromise upon technical specifications as deadlines and milestones.

Strategic Management of AtomFilms Case Study Example | Topics and Well Written Essays - 750 words - 1

Strategic Management of AtomFilms - Case Study Example    In the B2B, AtomFilms acquired content through major film festivals using grassroots public relations. It also distributes content through finding distribution channels that would buy the films. In 1998, Air Canada bought five films for its short-haul flights opening up an opportunity for success for AtomFilms. The B2C was not much successful because advertising and merchandise revenue overshadowed it but it built the company’s brand identity, consumer outreach, and marketing strategy. The two strategies helped the company grow as the consumer confidence grew. By the year 2000, the company had generated more than $5 million in revenue. The B2C had helped the company gain $1 million in revenue from merchandise sales through the company’s website. Despite the fact that the elements of the business model are mutually consistent and reinforcing, the company had not found the best way to use its website to monetize consumer traffic (Hill & Jones,  2013). Mika’s possible approaches correspond to forward integration, market penetration, and market development strategies. First, the B2B and B2C approach correspond to the forward integration strategy in the sense that it sought to gain ownership over distributors. AtomFilms developed its content distribution network by calling every distribution channel to sell its products. It also established a website to directly reach consumers and promote sales. The company’s approach also corresponds to the market penetration strategy in the sense that it sought to increase its market share for present products through B2C approach. This was launched after B2B to increase advertising and offer extensive sales promotion items and to increase publicity efforts (David,  2013).   

Deviant Behavior and Social Control Essay Example for Free

Deviant Behavior and Social Control Essay Durkheim said, â€Å"We must not say that an action shocks the common conscience because it is criminal, but rather that it is criminal because it shocks the common conscience. † The strain theory by Robert K. Merton suggests that American are geared toward deviance because of a lack of legitimate options to attain the monetary goal that Americans emphasize (Tischler, p. 146). Travis Hirschi posed the control theory which focuses on the importance of the people around you to mold you into a regular lifestyle. He said that there are four main points to why someone will become deviant or not: attachment to others, commitment to conformity, involvement in conventional activities, belief in the moral validity of social rules. If someone displays these four points than they will probably be a functioning member of society. Sociologists suggest the techniques of neutralization, which are ways we will justify the deviant act to ourselves so that we are able to complete it. The five techniques are denial of responsibility, denying the injury, denial of the victim, condemnation of the authorities, and appealing to higher principles of authorities. Lastly, there is the labeling theory which states that individuals will commit secondary deviant acts after the fact that they have already been deemed a deviant by society. A flaw in this theory is that it does not give reason for why the original deviant act was committed. Every theory previously posed does have legitimate facts behind why it could be the cause for deviant behavior, but no single one is completely correct. Although the mesomorphic body type may be deemed as a more aggressive person, this would not be the only reason why the person was deviant, so the biological theory cannot stand alone. The psychological theories have a lot of mental disease that makes them more prone to deviant activity, but it is also proven that these traits are overcome by a good social environment and in some cases the proper medication. Just like the psychological theories, the sociological theories are proven that the environment that one is raised or lives in is a highly important factor, but it is possible for someone in a good environment to be deviant and vice versa. 2. What types of crime exist in the Unite States? There are four main categories of crime in the United States and these crimes range from rape to robbery to embezzlement to public drunkenness. The first category of crime is violent crime which consists of acts such as murder and assault. These crimes usually come with the longest prison sentences, and the good news is that these types of crime have been on the decline over the past few years. Next we have property crime which consists of three quarters of the crime in the United States. Car theft and burglary are examples of property crimes. According to the FBI, a white-collar crime is â€Å"characterized by deceit, concealment, or a violation of trust. † Bernie Madoff, the Enron corporation, and ponzi schemes are what we consider to be white-collar crimes. Finally, we have what are called victimless crimes. These are crimes that break what is considered law, but have no direct victim. Prostitution, drug use, and DUI are all what can be considered victimless. They use the term â€Å"victimless† but the argument can be made that the victim is the person committing the crime because their actions usually harm themselves. 3. What parts of the court and prison system are effective, and what parts are ineffective? Only two out of the four major goals of prison are effective. The first of which is to separate criminals from society, is accomplished by the physical act of taking criminals off the street and putting them behind fences that are twenty feet high with barbed wire, towers with armed guards, and impenetrable buildings of brick and mortar. This is honestly the only thing that our courts succeed in doing, but when you separate them from society, you put them with fellow criminals who have new crimes to teach. The second goal that can be considered effective is that prison is a legitimate punishment for criminal behavior. For me, being in prison is a mental and physical hell because it causes you to be broken down while in a small cell with a bar door and no window and no means of escape. For others it may not be like this though, because as mentioned before in the theories of deviance, a criminal may have psychological problems where they are unable to conform and prison makes them conform so they begin to enjoy what they are unable to have on the outside. Also, most criminals peers are other criminals, so while incarcerated they do not feel completely separated from their usual world. The other two primary goals of the prison systems can be considered highly ineffective. Deterring criminal behavior is the third goal of prisons and as the statistics show, this is not commonly achieved. If prison were a good deterrent than we would not have the crime rate that we have today. If the reward of the crime is greater than what the punishment will be, a crime will be committed. The last goal of the prisons is to rehabilitate. The facts are concrete when showing that prison and the programs within have minimal success rates. My personal observations over the past two weeks concur with the facts. I would estimate that close to ninety percent of the inmates who are in here for drug and alcohol related offenses talk about getting high or drunk on the day they are released, and with fellow inmates. The inmates who are guilty of burglary or robbery and other related offenses admit that they don’t know any other way of life, and that they will continue their criminal ways when released. There will never be a perfect society in which there is no deviant behavior. There is, however, ways in which we can continue to develop a better understanding of what causes the deviant behavior and ways in which we can prevent it. The prison system is continually developing new trial programs to help addicts and alcoholics, along with incorporating programs for criminals to get started on a career path instead of a criminal path. I do not believe that these will ever be one definite answer to why one becomes deviant, but let’s hope that as future progresses the rate at which deviance occurs decreases.

Schizophrenia :: essays research papers

Schizophrenia- Severe disorders on which there are disturbances of thoughts, communications, and emotions, including delusions and hallucinations. (Psychology: An Introduction,Charles D. Morris with Albert A. Maisto) It's quite horrendous. First of all, you've got somebody that you love, a child that you've raised. And then suddenly, the child becomes a crazy person. Better drugs and new ways of treating schizophrenia are enabling more of the disease's victims to live in society instead of institutions, and even to hold down jobs. Schizophrenia can be detected in childhood--even traced to the womb. These malfunctions may be wired into the brain before birth. There is mounting evidence that schizophrenia reflects deviation in development rather than a backwards process that begins in maturity. Scientists,whose findings have already paved the way for a greater understanding of schizophrenia, and researchers around the world are hunting for underlying causes of the disease. People diagnosed with schizophrenia display a wide-ranging breakdown of perception and thought. A glitch in the timing of cell responses across broad swaths of brain tissue may help account for these people's fragmented experience of the world, according to a new study. In the brains of schizophrenia sufferers, electrical activity fails to synchronize with a specific sound frequency as it does in the brains of mentally healthy people. Improved drugs to fight psychosis--the loss of contact with reality that afflicts schizophrenics--are already coming on the market, and some researchers believe that within the next few decades, scientists will find a way to virtually cure the obscure disease. Schizophrenia usually begins between the ages of 16 and 30, with men often being affected earlier than women. The first symptoms can include trouble concentrating or sleeping, and afflicted people may start avoiding their friends. In the next stage, many schizophrenics begin to speak incoherently and see or hear things that no one else does. As the disease takes hold, there are cycles of remission followed by frightening relapses marked by disordered thinking that causes many schizophrenics to leap illogically from one subject to another when they talk. They begin to experience hallucinations, paranoia and delusions-- schizophrenics in their psychotic phases may become convinced that people are spying on them, or imagine that they have acquired godlike powers. When they are in the grip of psychosis, they frequently behave erratically, and they can become violent or suicidal. Often, it is parents and other family members who have to deal with the recurring crises. Often,schizophrenics are more of a danger to themselves. An estimated 15 to 20 per cent of them take their own lives--in despair of ever finding peace of mind, or because their "voices" tell them to.

Morphology of the Heart Essay

The heart is a muscular organ found in all animals with a circulatory system. The heart pumps blood throughout the blood vessels by contractions. Cardiac means â€Å"related to the heart†, and comes from the Greek. The vertebrate heart is made up of cardiac muscle, it’s an involuntary striated muscle tissue found only in this organ, and connective tissue. The male’s heart weighs 9-11 ounces, and the female’s heart weighs about 11-12 ounces. A person’s blood pressure has major effects on their heart; high blood pressure is a major risk factor for a heart attack. If the heart can’t get enough oxygen, you will get chest pains which is called angina, and when your blood flow is blocked, it will result in a heart attack. Not only do heart attacks occur with high blood pressure, so does congestive heart failure. Congestive heart failure can be deadly and is a result of the heart being unable to pump enough blood for what your body needs. Homeostasis is your body’s ability to maintain an internal environment that is constant, no matter what is happening outside of it. The body has a lot of responsibility, like blood pressure, temperature, and things like glucose levels even. So, when the body’s blood pressure is high, or even low, it means that your body’s homeostasis or balanced state has become unbalanced. References: Homeostatic Regulation of Blood Pressure , 2012. eHow.com.http://www.ehow.com/about_5565094_homeostatic-regulation-blood-pressure.html#ixzz2FS7wlBON SteadyHealth.2004 – 2011 Wesite: http://terms.steadyhealth.com/Heart_morphology NHLBI. 2012.Website:http://www.nhlbi.nih.gov/hbp/hbp/effect/heart.htm

Destroy Othello Essay

Iago feels that he was passed over for a promotion to lieutenant and resents Cassio, the new lieutenant. He also harbors a potential grudge against Othello, who promoted Cassio. Iago explains to Roderigo that Cassio was appointed despite the fact that three important Venetians had asked Othello to promote Iago. Iago states â€Å"I know my price, I am worth no worse a place† (1. 1. 11), which shows that he felt that he deserved the promotion. He resents that he has fought alongside Othello several times in battle, yet Cassio a mere â€Å"counter-caster†(1. 1. 31), who has never served in battle, was made lieutenant. He holds Othello responsible for his being passed over, and mocks Othello’s race and character. Iago’s conduct reveals his malicious nature. His statement â€Å"I am not what I am† (1. 1. 65) summarizes the deceitfulness of his character. Iago suggests to the heartbroken Roderigo that he â€Å"Call up her father, / Rouse him: make after him, poison his delight, / Proclaim him in the streets† (1. 1. 67-69). This shows Iago’s vindictive nature. He suggests that Roderigo not only disturb Barbantio in the middle of the night, but that he publicly announce that Desdemona has eloped, thus subjecting Barbantio and his family to shame. While calling out to Barbantio, Iago remains in the dark and does not reveal his identity. Here, as in the rest of the play, Iago acts an instigator, hidden in the shadows, yet still managing to manipulate those around him. In speaking to Barbantio, Iago insults him, and describes the relationship of Desdemona in derogatory and pornographic terms. After doing his best to make Barbantio panic, Iago returns to Othello and pretends to be loyal. However, he instructs Roderigo to tell Barbantio exactly where Desdemona and Othello can be found. Iago’s conduct reveals his ability to control others, while they remain unaware of his influence. This is shown by the fact that he uses Roderigo to anger Barbantio, whom he uses to destroy Othello. At this point, Barbantio and Othello are oblivious to Iago’s devious nature. Iago callously betrays Othello but pretends to be loyal to him.

How to Play the Yes, And ... Improv Game

How to Play the Yes, And ... Improv Game Unless an actor is the star of a one-person show, his or her acting experience will involve a lot of cooperation and engagement with other actors. In theory, an actor should be able to pick up on his or her fellow actors body language and tone, responding appropriately and seamlessly, even in the trickiest situations.   The Problems Actors Face on Stage When Things Go Wrong Plenty of actors have been part of a scene in which lines are dropped. Without proper training, actors often stand speechless, wondering what happened,  and what to do next. With an understanding of improv and cooperation, actors can seamlessly continue the scene, guiding the story back to the script. Similar situations occur in a live theater all the time. A prop has disappeared, a cue is missed, a table is in the wrong position, and actors must work together to keep the scene moving forward in a plausible manner. How Actors Learn to Go With the Flow on Stage Part of the proper training for the unexpected involves improv work that requires creative cooperation. The game Yes, And forces actors to avoid rejecting other cast members ideas, and, instead, to find a way to go with the flow. Yes, And is the opposite of No, But, which is a response that can lead to catastrophe on stage. The game Yes, And is very simple. In an improv situation, actors are required to accept their fellow actors ideas and build on them. For example, at the beginning of the scene, the first character begins by establishing a setting and plot, as seen below.   Character #1: What a hot and miserable day to be a ranch hand! (Following the â€Å"Yes, And† method, the second character will accept the premise and add to the situation.)Character #2: Yep and the boss said we don’t get no water until this fence is mended.Character #1: Yes and ain’t he the meanest cuss we’ve ever worked for?Character #2: Yep and it’s made me think about leaving behind this cowboy life and headin’ off for San Francisco. Developing Conflict Can Help Actors Move the Plot Along Now, the scene could continue on indefinitely with the actors simply agreeing with one another. However, it’s best to develop conflict as well. For example: Character #2: Yep, and it’s made me think about leaving behind this cowboy life and headin’ off for San Francisco.Character #1: Yes, and you’d be broke twenty minutes after stepping off the stagecoach.Character #2: Yeah, and I supposed you think you could do better?!Character #1: Yes! And after I made my fortune panning for gold I come back and buy this sorry ranch and you’d be working for me! After working on â€Å"Yes, And† exercises, actors ultimately learn how to do scenes in which they embrace the ideas and concepts offered by fellow performers. Actors don’t actually need to say the words â€Å"Yes, And† for the system to work. They simply need to affirm what the character is saying and allow it to build the scene. If actors deny their fellow performer, the scene may be dead in the water before it even had a chance. See how it could unfold: Character #1: What a hot and miserable day to be a ranch hand!Character #2: No it’s not. And we’re not ranch hands either.

Oxidation and Reduction Reaction Example Problem

Oxidation and Reduction Reaction Example Problem In an oxidation-reduction or redox reaction, it is often confusing to identify which molecule is oxidized in the reaction and which molecule is reduced. This example problem shows how to correctly identify which atoms undergo oxidation or reduction and their corresponding redox agents. Problem For the reaction:2 AgCl(s) H2(g) → 2 H(aq) 2 Ag(s) 2 Cl-Identify the atoms that undergo oxidation or reduction and list the oxidizing and reducing agents. Solution The first step is to assign oxidation states to each atom in the reaction. AgCl:Ag has a 1 oxidation stateCl has a -1 oxidation stateH2 has an oxidation state of zeroH has a 1 oxidation stateAg has an oxidation state of zero.Cl- has a -1 oxidation state. The next step is to check what happened to each element in the reaction. Ag went from 1 in AgCl(s) to 0 in Ag(s). The silver atom gained an electron.H went from 0 in H2(g) to 1 in H(aq). The hydrogen atom lost an electron.Cl kept its oxidation state constant at -1 throughout the reaction. Oxidation involves the loss of electrons and reduction involves the gain of electrons.Silver gained an electron. This means the silver was reduced. Its oxidation state was reduced by one. To identify the reduction agent, we must identify the source of the electron. The electron was supplied by either the chlorine atom or the hydrogen gas. Chlorines oxidation state was unchanged throughout the reaction and hydrogen lost an electron. The electron came from the H2 gas, making it the reduction agent. Hydrogen lost an electron. This means the hydrogen gas was oxidized. Its oxidation state was increased by one.The oxidation agent is found by finding where the electron went in the reaction. Weve already seen how hydrogen gave an electron to silver, so the oxidation agent is the silver chloride. Answer For this reaction, hydrogen gas was oxidized with the oxidizing agent being silver chloride. Silver was reduced with the reducing agent being H2 gas.

MMPI-A (Minnesota Multiphasic Personality Inventory - Adolescent) Essay

MMPI-A (Minnesota Multiphasic Personality Inventory - Adolescent) - Essay Example that used obsolete language or seemed awkward, ambiguous, or sexist were rewritten to improve face validity and to decrease perceived offensiveness (Butcher et al.,1992, n.p.). The test item pool was shortened, including 20 items which performed the same or better psychometrically as the original version (Williams, Ben-Porath, & Hevern, 1994). The result was an instrument containing 567 True or False items, and includes the same 13 scales of the MMPI and MMPI-2, as well as a few additional validity and content scales. Sample items include, â€Å"My teachers have it in for me,† â€Å"My feelings are not easily hurt,† and â€Å"My parents often object to the kind of people I go around with† The items are spread over a variety of scales measuring different aspects of adolescent behavior and potential problem areas including family issues, eating disorders and chemical dependency. At the psychologists’ discretion, the clinical scales and three of the validity scales can be scored from the first 350 items. Its norms are adolescent-specific. The MMPI-A is used by schools, clinical and counseling psychologists to help support the diagnosis and treatment planning of problematic adolescents in a variety of settings. It helps identify the root causes of potential problems at its onset. Aside from providing crucial information easily understood by parents, teachers and others in the adolescent’s support network, it likewise guides professionals in making appropriate referrals. Clinicians administering the MMPI-A with 12-13 year olds who have sixth grade reading level and seems to be mature enough for the test should do it with caution especially in the interpretation of the results. Likewise, the clinician should be discerning when dealing with 18 year old respondents, as they are qualified for both the MMPI-2 and the MMPI-A versions. A suggested guideline would be to use the MMPI-A instrument with 18-year-olds who are still in high school and the MMPI-2 instrument