Importance of religion in Persepolis Research Paper

Importance of religion in Persepolis - Research Paper Example The book gives an account of the religious rule in Iran with great sensitivity. ‘Persepolis’ is an autobiographical account of the author, Marjane Satrapi who had witnessed the transition of Iran from the monarchy to the religiously fanatic state under Khomeini. The book is written in two sequels. While the first part gives detailed account of social and religious changes, the second part gives account of her disillusionment with her country in the post revolution time, when she comes back from Europe to pursue higher studies in Iran. The book is unique in its understanding of the Islamic religion as seen through the eyes of a child and succinctly conveys the horror and fears of common man. Persepolis is distinct in its pictorial depiction and textual content that accurately capture religious fanaticism and how it impacts common men and their dreams. The paper would discuss the role and importance of religion in Persepolis and defines various characters and how people in teract with each other under new regime, headed by the religious leaders, Khomeini. The author has sensitively portrayed the changing socio-religious paradigms of Islamic revolution in Iran through graphics which she had drawn herself. The early childhood of the author was spent in modern society which enjoyed the amenities and lived in a free society that was not constrained by religious dictums or fanatic religious guidelines that suppressed the voice of women.

A research on the effects of birth order on personality family and society Essay Example for Free

A research on the effects of birth order on personality family and society Essay How Does Birth Order Affect Personality, Family, and Society? Introduction This research project will investigate birth order and how it directly affects one’s personality. This project explains why individuals behave differently within the family. According to the systems theory, families adapt in response to changes in internal and external needs and circumstances, including the development of individual family members (ncbi.nlm.nih.gov). For primary research, opinions from different hierarchical perspectives will be provided through a survey. Depending on ones position in the sibling hierarchy, personalities differ because different stages carry different roles and responsibilities. This research project will look at how each stage affects personality. Method For the primary research, a total of fifteen questions were asked to 6 people. Each of the interviewees was of different levels in the sibling hierarchy, i.e. first born, last born, the middle child, only child, and twins. In between each question, the subjects would have time to properly think about their next answer, this way results would be accurate and as substantial as possible. The first interview was conducted with a set of 20-year-old twins, this interview was the most interesting and had the most answers. The next subject was a 13-year-old girl who is the only child of her family, the interview lasted seven minutes. The third interview was conducted with a 17-year-old girl, a 14-year-old girl and an 11-year-old boy, they were all siblings and would represent each part of the sibling hierarchy. Topics about the personality and how it affects relationship within the home and outside of the home were discussed. The topics covered were: personality traits and parent-child relationships. Results All of the subjects were teenagers specifically because they would be experiencing the effects of their birth order currently as they are still at home with parents. One hundred percent of the interviewed subjects identified with, and agreed upon the following characteristics and stereotypes: First Borns: High achievers Perfectionists Obsessive Responsible Controlling Middle Children: Very Social Generous Diplomatic Mediators Values friendships and relationships Somewhat rebellious Last Borns: Attention seekers Outgoing Selfish Creative Humourous Discussion This study is supported by Alfred Adlers theory of personality development. Alder was influenced and inspired by Charles Darwin’s study of genetic evolution and adaptation. Darwin’s phenomena can help explain why children tend to differentiate their personalities and carry out tasks uniquely based on their own individual approach to life in order to reduce competition and conflict. Children influence most of the relations that happen within the family, they decide for themselves the role they will play in the family, parents only help reinforce those choices (Schafer, 2015). Some might deem themselves as the â€Å"responsible one†, the â€Å"goody-two-shoes†, the â€Å"smarty pants†, the athlete, the persevering etc†¦ Alder, who is a world-renowned psychologist would suggest that children be raised or treated individually; meaning as the unique individuals that they are. The primary socialization in a child’s life is determined by the fa mily. The family helps you gain a sense of who you are (Holloway, 107). If a child is not raised individually, with each of their stereotyped personality traits taken into consideration, it could result in a low self-esteem, conflict and possibly distance within the family. The Theory of Ego development, founded by Jane Loevinger discusses how ego is developed in three stages (Holloway, 105). The second stage of this theory talks about people understanding and accepting their individual differences and through that, distinguishing variations in feelings and emotions that make people unique (Holloway, 105). Most parents might not understand the psychology that is behind a child’s position in the family, which is why many children especially the middle child, might complain of lessened love and misunderstanding. A parent should feel responsible for the well-being of their child, but many of them overlook the importance of understanding the essence of birth order. 2 out of 5 interviewees described their relationship with their parents as normal without any real problems. The other 3 however, agreed upon the fact that their parents do not understand them and in fact treat their siblings and them the same and bringing them up as â€Å"one person†; saying things like â€Å"Be like sibling A†, â€Å"Sibling A gets very high grades, why is it different with you?†. It is a challenge for parents to understand their children and treat them based on their different characters and psyche, which is why most parents don’t even bother. Feelings of neglect and unimportance may arise within certain children when they compare their relationships with their parents to that of their siblings. Sibling relationships are one of the most significant relationships people experience through life. They help define our early social and cognitive skills. The emotional connection and protection that comes from a sibling bond is a great life satisfaction that helps reduce levels of depression. They can teach us about conflict resolution, managing social tensions, conduct friendships and handle ourselves in group situations (http://internationalschoolparent.com/). Gender also has a role to play in birth order positions. In the case of the first-born child, oldest males are more of leaders as they tend to take charge. Oldest daughters, on the other side of the spectrum, are more aggressive and confident, sometimes bossy. Middleborns are the Type O blood of relationships: They go with anyone, (Schipani, 2010). Middle children tend to be good at making compromises as they would have bossy older siblings and needy younger siblings. The youngest child of the family is usually treasured an d in many cases treated as babies for much longer than their older siblings. The youngest siblings of the family also tend to stray away from taking charge and might be seen as the shy and quiet sheep of the family. The only children of the family are usually stereotyped to be precious and would be pampered as they have all the attention on them; parents would not have to split attention and in worse cases love between siblings because there is only one child. Many say that only children are more mature for their age because of the amount of time they spend with their parents. My research showed that the 13-year-old girl interviewed who is the only child of the family, considered herself more socially aware than her peers and is very much accustomed to and satisfied with her own company. Symbolic interactionism examples that a child’s self-esteem is determined by the parent’s appraisal of the child’s worth, this occurs during the parent-child interaction. It assumes that supportive parental behavior like nurturance, approval, and love all determine a childs inherent worth (Adkins, 2003). The child will be able to confirm that his parents accept him for who he is and see him as a competent and worthwhile person. The more the parent interact with a child using positive sentiments, the child will positively act upon not just her immediate family but the environment around her. The theory states that if parent-child relationships are spread across equally amongst all children, all the children within the family will have an equal self-esteem.    Conclusion As proven by Alfred Adlers theory, birth order does have an effect on one’s personality. As well as individualistically, a child’s position in the family can reflect on his immediate family, meaning sibling and parent relationships as well as how they relate to the outside world. If parents dont learn to properly care for their children individualistically, conflict and feelings of incompetence could arise within the family. Citations Adkins, K. L. (2003, May). Predicting Self-Esteem Based on Perceived Parental Favoritism and Birth Order. In Tennessee State University Graduate Studies. Retrieved from http://dc.etsu.edu/cgi/viewcontent.cgi?article=1907context=etd Schafer, A. (2015, May 5). Birth Order Theory. In HUFF POST PARENTS CANADA. Retrieved from http://www.huffingtonpost.ca/2015/05/05/birth-order-theory_n_7214638.html Schipani, D. (2010, May 28). How Does Birth Order Affect Relationships? In Womens Day. Retrieved from http://www.womansday.com/relationships/dating-marriage/advice/a1611/how-does-birth-order-affect-relationships-107592/ White, James Martin., and Margaret Holloway. Families in Canada: Social Contexts, Continuities, And Changes. Toronto: Pearson Prentice Hall, 2005. Print. Whiteman SD, McHale SM, Soli A. Theoretical perspectives on sibling relationships. J Fam Theory Rev. 2011;3:124–139. What Does Birth Order Say About You (n.d.). In International School Parent. Retrieved from http://internationalschoolparent.com/family-constellations-what-if-anything-does-birth-order-say-about-you/

MIDI for beginners :: Computer Science

MIDI for beginners Background The acronym MIDI stands for Musical Instrument Digital Interface. A Musical Instrument is a machine that makes sounds which humans have decided to call music. Digital means information that is encoded in numerical form, i.e. numbers, while Interface means a machine which facilitates communication between two or more systems. In practical terms, MIDI is a standard way for all sorts of modern musical equipment to talk to each other. This equipment commonly consists of things like keyboards, computer sequencers, synthesisers, and samplers, but it also includes mixers, tape recorders, effects generators, guitars, drum kits, wind instruments etc. The MIDI Standard was designed in the early 80's by a partnership between Roland and Sequential Circuits, two of the largest synthesiser manufactures of the time. This came about because of pressure from keyboard players, who wanted a universal interface standard for all their synthesisers to comply to. They were fed up with different synthesiser corporations using their own communications standard which were incompatible with those of other corporations. After the publication of the MIDI standard in 1984, other musical equipment manufactures quickly began to implement it in the designs of their products and MIDI became a world wide standard. A major advantage of MIDI over old analogue interface standards, such as CV (Control Voltage), is that it is possible to transfer up to sixteen channels of data down one cable, as opposed to CV's one channel per cable. Another major advantage of MIDI is that it enables computers equipped with MIDI to be used to write music and control musical equipment. This is done with programs called sequencers. They can give a very high degree of control over music, impossible through conventional means. Another advantage of MIDI is that it is now a world wide standard, insuring that practically all professional electronic music equipment will be compatible with it. Having sixteen channels to transfer MIDI data can also be a limitation when you want to use more than sixteen channels. However, this problem can be got around by using two or more midi interfaces each giving sixteen channels. Another limitation of MIDI is that you can not use it to transfer real time digital audio. MIDI information is transferred by sending a digital signal down a wire from one system to another. This digital data takes the form of binary numbers, physically transferred by sending zero volts for zero or off and plus five volts for one or on. Certain binary numbers convey certain types of information, for example a certain binary number will tell the device that a note on a keyboard has been pressed. This is called a note on event and the

Environmental toxicology Essay

Environmental toxicology refers to specific organs as target organs. This is an organ that has the highest probability of being affected by exposure to a specific substance. Target organ toxicity refers to the negative effects a chemical has on that target organ after entry into the body (Hodgson, 2010). There are multiple organs such as the liver which are targeted simply because of ease of access. Any organ that can be accessed through less guarded cell walls or higher levels of lipids are more susceptible to entry by toxicants. High traffic organs like the kidneys and liver make it easy as they receive and filter all blood therefore taking the toxin in large doses to cleanse the body. The primary purpose of the kidneys and liver is to expel toxins and therefore this action is there specialty making them more susceptible. The human body has a specialized detoxification process that includes a specific target organ, the liver. The liver is a primary regulator of chemical levels in the blood and it also excretes bile that helps the breakdown of fat (Lucile Packard Children’s Hospital, 2012). This breakdown helps to prepare the fats for the final stages of digestion and ultimately absorption. The liver has two sources of blood flowing threw it at all times, oxygenated blood from the hepatic artery and nutrient-rich blood from the hepatic portal vein. Approximately 13% of blood in the body is held in the liver at any moment (Lucile Packard Children’s Hospital, 2012). The blood that leaves the stomach and intestines will be passed through the liver before it is allowed to travel anywhere else in the body. In the liver nutrients and toxins are broken down so they can be used easily the body. Waste is not only excreted through the bile but also in the blood which will travel to the kidneys and leave the body as urine (Lucile Packard Children’s Hospital, 2012). The liver has many very important duties it carries out such as cleaning the blood of toxins and bacteria, and producing the bile that carries away waste and breaks down fat (Lucile Packard Children’s Hospital, 2012). With all of this toxic intervention the liver an be overworked and disease can overcome, such as chronic liver disease (Lucile Packard Children’s Hospital, 2012). The conditions that lead to chronic liver disease are vast but they fall into five groups (Chronic liver, 2011). The first group is the viral group classification which includes conditions such as hepatitis B and C (Chronic liver, 2011). The second group is the metabolic group which includes diseases such as Wilson’s disease (Chronic liver, 2011). The third group is the autoimmune response group which includes primary biliary cirrhosis sufferers (Chronic liver, 2011). The fourth group is the toxin-related group which includes alcoholism and the last is the miscellaneous group with ailments such as right heart failure (Chronic liver, 2011). Within these groups there is a silent killer though which raises the risk for that group. That is the toxin-related group because alcoholism leads to cirrhosis and then to hepatitis (Chronic liver, 2011). That group alone takes a person through three groups in one shot. While researching toxicants and reactions there have been some similarities found. Many toxicants affect the lungs, skin, and eyes. Take for instance Sulfur Dioxide, Asbestos, and gasoline. Sulfur Dioxide is a colorless gas with a choking odor and suffocating qualities (Air Gas, 2012). It is toxic to humans even at low concentrations. The target organs of Sulfur Dioxide are the lungs, upper respiratory tract, the skin, and eyes (Air Gas, 2012). At the low dose of 8ppm coughing will commence leading to severe respiratory tract issues as well as eye and skin burns (Air Gas, 2012). Another toxic substance is a naturally occurring fibrous mineral called asbestos (Centers for Disease Control and Prevention, 2011). The most common types are Chrysotile and Amosite. It targets the respiratory system, eyes, and is known as a carcinogen because it causes lung cancer. With chronic exposure dyspnea will begin, interstitial fibrosis and restricted pulmonary functions will be observed as well as finger clubbing, and eye irritation (Centers for Disease Control and Prevention, 2011). Gasoline is a volatile combination of flammable liquid hydrocarbons. Taken from crude petroleum it is highly used for internal-combustion engines. No matter the grade gasoline affects the eyes, skin, lungs, gastrointestinal tract, nose, throat, the respiratory tract, the central nervous system, the liver and kidneys (Amerada Hess Corporation, 2004). In the eyes the effects are moderate causing irritation. When it comes to the skin it depends on the exposure, if acute gasoline is mild but with prolonged contact toxic amounts can be absorbed and damage can be made. If the gasoline is ingested there are many major issues that will follow (Amerada Hess Corporation, 2004). First the breathing of liquid drops into the lungs when vomiting occurs, which can cause chemical pneumonia, lung damage, respiratory failure and ultimately death (Amerada Hess Corporation, 2004). This is not all ingestion can cause though as gastrointestinal issues can arise such as nausea, diarrhea, vomiting and even brain damage (Amerada Hess Corporation, 2004). If the ingestion is a chronic level of exposure convulsions could follow, even loss of consciousness, coma, and respiratory arrest. Another means of exposure is through inhalation. This can cause serious issues with the nose, throat, lungs and once again the respiratory tract (Amerada Hess Corporation, 2004). It can also cause headaches, dizziness and in vertigo, unconsciousness that leads to coma and even death. At the most chronic of levels gasoline that contains benzene can cause anemia or leukemia. If the liver or kidneys of the exposed person have already been compromised they can also become a target organ (Amerada Hess Corporation, 2004).

Canvas Art

Demonstration Speech Outline Specific purpose statement: To inform my audience about the 5 steps of melted crayon art. Introduction: Attention Getter; Do you ever get bored, and you are a creative person who loves crayons? Well if you are, you can create a piece of art on a canvas. Credentials: I’ve done plenty of canvas arts and they are easy and fun to make. Tie to audience: Crayon canvas art, can be done pretty much by anyone. They are simple to make and can give you a piece of art to hang on your wall that you created. Thesis Statement: There are 5 steps in melting crayons on a canvas.The First step is Gathering your supplies, Second step glue crayons onto the top of your canvas in the order you want, Third step place your canvas against a wall or hold it up, Forth step take your hair-dryer or lighter and apply to canvas, and the Fifth step is once you're satisfied with your canvas, let the wax dry. Body: I. The First step, is Gathering all the supplies. a. Crayons b. Glue c. Canvas d. Hair-dryer or Lighter II. The second step, glue your crayons onto the top of the canvas in the order you want. a. Make sure to place your crayons where you want them. b.Make sure your crayons are glued. c. Make sure your crayons are dried. III. The Third step, place your canvas against a wall or held up so the wax drips down. a. Make sure the glue is dry. b. Make sure the canvas is at a tilt or slant. c. Be sure it is sturdy. IV. The Forth step, take your hair-dryer or lighter, turn it to their highest setting, and blow-dry or melt the crayons. a. Apply any design cutout (Optional). b. Apply the hair-dryer or lighter to the canvas. c. Melt the crayons in the way you want until satisfied. V. The Fifth step is once you're satisfied with your canvas, let the wax dry. . When finished, let it set for a few minutes. b. When your art work is done you can display it on a wall, or give it to someone as a gift. Conclusion: Today I have shown you how to create a piece of art on a canvas using crayons. To do this properly the steps must be done in proper order. Fist gather all of the supplies, second glue the crayons on top of the canvas where you want them, third place your canvas on a wall or help up, forth apply the hair-dryer or lighter to blow-dry or melt the crayons, and fifth once you’re satisfied let the canvas set for a few minutes to dry.

The Best Way to Study SSAT Vocabulary

The Best Way to Study SSAT Vocabulary SAT / ACT Prep Online Guides and Tips If you’re taking the SSAT, you’ll need to have a good vocabulary in order to do well on the test. It can be difficult to find good SSAT vocab resources, but we’re here to help!In this guide, we explain the three main ways vocab is tested on the SSAT (with sample questions), go over the top resources to help you find SSAT vocab words, and give you advice on the best way to study those vocab words. How Important Is Vocabulary for the SSAT? Vocabulary is a key part of the SSAT and one of the main areas it tests.There are three levels of the SSAT depending on the grade you’re in. (Students take the test based on their current grade, not the grade they’ll be entering next year.) Elementary for students in grades 3 and 4 Middle for students in grades 5 through 7 Upper for students in grades 8 through 11 Each version of the SSAT includes questions on vocabulary. The SSAT has three main sections: verbal, quantitative, and reading comprehension. Vocabulary questions will primarily appear in the verbal section of the test, with some more indirect vocab questions in the reading comprehension section. There are three types of vocab questions on the SSAT. We explain each of them below and include a practice question so you can get a better idea of the types of vocab questions to expect on the test. Synonyms Synonym questions test vocab by giving a word and asking you to choose its synonym from five options. The questions feature words from various subjects including science, technology, and social studies. Here’s a sample synonym question from an Elementary-level SSAT. DISTURB amuse support bother complete Declare The correct answer is C. Analogies For analogy questions, you’ll need to make comparisons between two words or phrases. The relationship might be that of synonyms, antonyms, homonyms, or part to whole, to give a few examples. The words may also fall into similar categories or share certain characteristics. Here’s a sample Middle-level analogy question. Translucent is to opaque as light is to (A) sun(B) dull(C) lamp(D) candle(E) darkness The correct answer is E. Reading Comprehension Questions You also need a strong vocabulary to do well on certain reading comprehension questions. These questions won’t directly ask you about vocab, but you’ll need to know the definitions of the words they mention in order to understand the question and answer it correctly. Directions: Read the passage carefully and then answer the questions about it. For eachquestion, decide on the basis of the passage which one of the choices best answers thequestion. We had a consuming desire to see a pony rider, but somehow or other all that passed us streaked by in the night, and so we heard only a whiz and a hail, and the swift phantom was gone. But now the driver exclaims: "Here he comes!" Every neck is stretched and every eye strained. Away across the endless dead level of the prairie a black speck appears.Soon it becomes a horse and rider, rising and falling, sweeping nearer and nearer, and the flutter of hoofs comes faintly to the ear. Another instant a whoop and hurrah from our upper deck, a wave of the rider's hand, but no reply, and man and horse burst past our excited faces and go winging away like a belated fragment of a storm! At the driver’s call, the people became more eager puzzled hysterical frightened disappointed The correct answer is A. In this question, you aren’t directly asked for the definition of the word, but you’d need to know what all five of the answer choices mean in order to get the question right. Where Can You Find SSAT Vocabulary Practice? Even though vocabulary is an important part of the SSAT, the makers of the test don’t produce any official vocab lists you can study from. However, there are still plenty of resources you can use to study SSAT vocab. In this section we discuss both official and unofficial sources. Official Sources Even though there aren't many official SSAT vocab resources, the vocab materials they do provide can be helpful to use. You can purchase official study materials on the SSAT website, and you’ll also be given the option of buying these materials when you register for the test. Official SSAT vocab practice materials include sample questions for each of the three question types we discussed above, as well as videos you can watch that explain the different question types and how to answer them. For Middle and Upper-Level SSAT students, you can purchase the official prep book for $37 or an online version of the official prep book along with the online videos for $69.95.The Elementary-Level SSAT prep materials can be downloaded for free but don’t include any videos. These resources don’t include word lists, but you can use the practice questions to get a better idea of the types of words the SSAT will test you on and what the vocab questions are like. Unofficial Prep Books There are also plenty of helpful unofficial sources to help you study for SSAT vocab. Here are some of the top SSAT prep books. Ivy Global Ivy Global sells three vocab books, each containing over 100 words useful to know for the Middle and Upper-Level SSAT.While high-quality, these books aren’t cheap. Each book costs about $27, which is quite a bit for what is basically a vocab list with definitions. Kaplan Kaplan’s SSAT prep book costs about $15, and it contains a vocab list for each of the three SSAT levels. If you’re trying to save money, you can often find older versions of the prep book that cost less, and they’ll still have the same SSAT words in their vocab lists. Princeton Review Similar to Kaplan, Princeton Review’s Cracking the SSAT and ISEE is also about $15 and contains vocab lists for the different SSAT levels. Unofficial Online Lists There are also lots of websites and online lists with SSAT vocab resources. These can be a great resource and many of them, including the three below, are free, but make sure the resource seems high quality or you could end up wasting time studying unhelpful words. Use other resources first so you can get a sense of what kinds of vocab words you should be studying before you use these resources. Ivy Global In addition to their prep books, Ivy Global also offers a free SSAT vocabulary PDF of 75 words for Middle and Upper-SSAT students. This is a great free resource that you should definitely make use of if you’ll be taking the Middle or Upper SSAT. Varsity Tutors Varsity Tutors has flashcards to help students study verbal questions for each of the three SSAT levels. These are mostly sample questions, not vocab word lists, but they can still be a useful resource. Quizlet Quizlet has a set of nearly 500 SSAT vocab flashcards. These can be a useful resource, but remember that they’re user created so they may not be as accurate as other resources, and the words aren’t organized based on SSAT level. How to Make and Use SSAT Vocabulary Flashcards Once you have your SSAT vocabulary list, you can start studying with them. You can make physical flashcards with note cards (our recommendation) or use a website like Quizlet to create a deck online.We recommend using the waterfall method to study your flashcards. If you’re not sure what the waterfall method is, we break it down for you below. Once you have your SSAT words, go through the complete flashcard deck. For each card whose definition you know easily, you’ll put it in a â€Å"Know It† pile. If you don’t know the definition of a particular SSAT vocab word, put it in a â€Å"Struggled† pile. After you’ve gone through each of the cards once, pick up your â€Å"Struggled† pile. You’ll now go through this pile again. For words where you know the definition, place them in a second â€Å"Know It† pile next to (but not combined with) the first â€Å"Know It† pile. For words you don’t know, make a new â€Å"Struggled† pile. Repeat this process, placing new â€Å"Know It† piles in a row from left to right. This creates your waterfall. Repeat this process until the â€Å"Struggled† pile has only a few words left. Now, you’ll move back up the waterfall. Starting with the most recent â€Å"Struggled† pile, go through the flashcards until you know all the words in the pile. Then, add the most recent (the rightmost) â€Å"Know It† pile. Go through those words. If you miss any, go through the entire pile again until you get all of them right. Go through those words.If you miss any words, go through the entire pile you currently have again until you get all of the words right.It may take awhile to get through the entire pile, but this method will guarantee that you learn those SSAT words! Continue this process until you get all the way back up the waterfall. This is the best method to study vocab flashcards because you’ll spend the majority of your time reviewing the words you struggle the most with, as opposed to just studying the entire stack over and over. Summary: SSAT Vocabulary Practice Vocabulary is an important part of the SSAT, and you’ll see several types of vocab questions in the Verbal and Reading sections of the exam.It can be difficult to find a high-quality SSAT vocabulary list though, but we’ve compiled several resources you can use, including official study materials, unofficial prep books, and websites. Flashcards are the best way to study SSAT vocabulary words, and we recommend using the waterfall method when studying to memorize the words more quickly. What's Next? Want to learn more about what's covered on the Elementary, Middle, and Upper-level tests?Then be sure to readour complete guide to the SSAT. Looking for free materials to use for SSAT practice?We've gathered links tothe best free SSAT practice tests here. How do you register for the SSAT?Learn all the info you need to know in our step-by-step guide to SSAT registration. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Civil Rights Leaders essays

Civil Rights Leaders essays When we allow freedom to ring, when we let it ring from every village and hamlet, from every state and city, we will be able to speed up that day when all of Gods children-black men and white men, Jews and Gentiles, Catholics and Protestants-will be able to join hands and sing: Free at last, free at last; thank God almighty, we are free at last. This was stated by one of the most famous civil rights leaders, Martin Luther King, Jr. From the close of the Civil War forward, there have been many barriers facing African-Americans in the United States. For example, the Jim Crow Laws such as Literacy Tests and Grandfather Clauses kept the blacks from voting in many southern states. Furthermore, the Supreme Court ruled that separate was equal and therefore blacks could legally be forced to ride in separate rail cars, attend different schools, ride in the back of buses, and even the use separate public bathrooms and drinking fountains. Also, many blacks were abused and killed by groups such as the Ku Klux Klan. It was impossible for blacks to achieve equality in such an atmosphere. These hardships, that the African-Americans faced, led to the Civil Rights Movement of America. There have been many honorable individuals and effective leaders who have fought for the equality of all men from this chaotic period to the present. However, two outspoken men, whose efforts against racism have made significant contributions to the overall achievement of the Civil Rights Movement, were Martin Luther King, Jr. and Malcolm X. Martin Luther King, Jr. was born on January 15, 1929, in Atlanta, Georgia. Young Martin lived in a comfortable, middle-class home where his parents ensured their childrens security and happiness. As a child, Martin attended the Yonge Street Elementary School and the David T. Howard Elementary School. During his teenage years, he attended the Atlanta University Laboratory School and Booker T. Washington High...

German Verbs Haben (to Have) and Sein (to Be)

German Verbs Haben (to Have) and Sein (to Be) The two most important German verbs are  haben  (to have) and  sein  (to be). As in most languages, the verb to be is one of the oldest verbs in German, and therefore one of the most irregular. The verb to have is only slightly less irregular, but no less vital to surviving speaking German. The Rules of Haben in German Well start with  haben. Look at the following table for the conjugation of  haben  in the present tense, along with sample sentences. Notice the strong resemblance to English for many forms of this verb, with most forms only one letter off from the English ( habe/have, hat/has). In the case of the familiar you (du), the German verb is identical to Old English: thou hast is du hast. Haben  is also used in some German expressions that are translated with to be in English. For example:   Ich habe Hunger.  (Im hungry.) Haben  -  To  Have Deutsch English Sample Sentences Singular ich habe I have Ich habe einen roten Wagen. (I have a red car.) du hast you (fam.) have Du hast mein Buch. (You have my book.) er hat he has Er hat ein blaues Auge. (He has a black eye.) sie hat she has Sie hat blaue Augen. (She has blue eyes.) es hat it has Es hat keine Fehler. (It has no flaws.) ​ Plural wir haben we have Wir haben keine Zeit. (We have no time.) ihr habt you (guys) have Habt ihr euer Geld? (Do yall have your money?) sie haben they have Sie haben kein Geld. (They have no money.) Sie haben you have Haben Sie das Geld? (You, sir, have no money.) Note: Sie, formal you, is both singular and plural. To Be or Not to Be  (Sein Oder Nicht Sein) Look at the following table for the conjugation of  sein  (to be) in the present tense. Notice how similar the German and English forms are in the third person (ist/is). Sein  -  To  Be Deutsch English Sample Sentences Singular ich bin I am Ich bin es. (Its me.) du bist you (fam.) are Du bist mein Schatz. (You are my darling.) er ist he is Er ist ein netter Kerl. (He is a nice guy.) sie ist she is Ist sie da? (Is she here?) es ist it is Es ist mein Buch. (It is my book.) Plural wir sind we are Wir sind das Volk. (We are the people/nation.) Note: This was the slogan of 1989 East German protests in Leipzig. ihr seid you (guys) are Seid ihr unsere Freunde? (Are you guys our friends?) sie sind they are Sie sind unsere Freunde. (They are our friends.) Sie sind you are Sind Sie Herr Meier? (Are you, sir, Mr. Meier?) Note: Sie, formal you, is both singular and plural.

Cost Effectiveness for Smoking Cessation Essay Example | Topics and Well Written Essays - 750 words

Cost Effectiveness for Smoking Cessation - Essay Example So, it is enough to start with one cartridge and use it. Perhaps, you will not need the next one. The period of usage is different as every smoker applies different number of cigarettes. That is why it is impossible to plan the usage of electronic cigarettes for everybody. It should be noted that all my participants were from New York. There were both males and females to participate in my investigation. However, their age was different. In particular, the age of participants was 19-70. I think that this intervention should be made the following way. Every person should receive so many opportunities to smoke electronic cigarettes as he/she needs to have for traditional smoking. In two-three months it is necessary to check the results. I think that here it is better to use interviewing the participants to get to know if they started smoking less. Smoking cessation by means of electronic cigarettes has much in common with another method to give up this bad habit. It is nicotine gum. It is even possible to compare these two types of smoking cessation. In case of nicotine gum a person is asked to use a special gum instead of a traditional cigarette. According to the smoker’s point of view (he tried to give up smoking with the help of nicotine gum), he used the gum during eight months and became addicted to it. So, it is difficult to say if this method is better than keeping smoking traditional cigarettes. The amount of nicotine in them is less, but still it may lead to cancer and nicotine dependence. That is why I do not advise to use nicotine gums. It is better to apply electronic cigarettes. It should be stressed that the study is very important. First of all, it is societal. It helps to get more information about the effect of smoking cessation by means of electronic cigarettes. So, it helps people from our society to be informed about electronic cigarettes and their effectiveness. The cost of the research is not very high. No additional equipment was nee ded as people were just interviewed. All results were received with the help of interviewing and smokers’ feedbacks. It turned out that several people managed to give up smoking by means of electronic cigarettes. There were practically no direct and indirect costs in the process of research. A little amount of money was spent by me on tickets to travel to people for interviewing. There may be two possible answers to the question as for the time horizon needed for this research. On the one hand, it is not necessary to conduct a long-time research if you need just to get information about smokers’ feedback after usage electronic cigarettes. On the other hand, it also can be a lifetime research, if you want to get as much information about electronic cigarettes as possible. Everything changes very quickly nowadays. It concerns various methods created for smoking cessation as well. The structure and function of electronic cigarettes may be changed in future. That is why it is a good idea to conduct a lifetime research and analyze the peculiarities of new trends in this field. It is necessary to emphasize that only in this case the research will be effective and demonstrate if it is worth to apply electronic cigarettes to give up smoking forever. The data for research can be found with the help of the following ways. Internet sources TV translations Newspaper articles Interviews with smokers Interviews with people who use electronic cigare

European Single Market Essay Example | Topics and Well Written Essays - 3500 words

European Single Market - Essay Example The Treaty on the Functioning of the European Union is an international treaty between the European Union member states that forms the basis of the EU’s constitutional base. This treaty describes at length the policies, role and functioning of the EU. Chapter 3 of the Treaty on the Functioning of the European Union enumerates the â€Å"Prohibition of Quantitative Restrictions between Member States†. The Article 34 under this chapter states that â€Å"Quantitative restrictions on imports and all measures having equivalent effect shall be prohibited between the Member States.† (Similarly Article 35 prevents the member states from placing similar quantitative restrictions on export of goods). According to the rules of this Article, the member states Ultra and Media were not entitled to place any sort of restriction on Infran’s production of tomatoes and cucumbers. In a counter argument, the authorities of Ultra and Media could have declared that both of them were justified in prohibiting Infran’s products into their markets, under Article 36 of the Treaty. Article 36 states that â€Å"The provisions of Article 34 and Article 35 (regarding quantitative restrictions on export) shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants;†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Such Prohibition or restriction shall not, however constitute a means of arbitrary discrimination or a disguised restriction on trade between Member States†. (The Treaty on the Functioning of the European Union

Flash Cards Spelling Game Coursework Example | Topics and Well Written Essays - 1500 words

Flash Cards Spelling Game - Coursework Example Flash Cards spelling game The game is played by giving each student a flash card. Each student should read out the word in his/her flash card and pick a volunteer to spell the word. The student who spells the word correctly becomes the next person to present. The game continues and only stops when all students have presented their words and correct spellings are done on each word. The teacher should first arrange the students to sit in a circle. Second, the teacher will issue each student with a unique flash card, which should not be shared with the neighbor. Third, the teacher should explain the game to the student and make sure that they understand the game. To start the game, the teacher will pick one flash card with a word â€Å"cupboard,† read the word aloud, and invite volunteers to spell the word. The picked student is supposed to spell the word without making any mistake within 10 seconds. If the picked student makes a mistake, another student among the volunteers will be picked until the word is spelled correctly. The student who gets the spelling right becomes the next one to present their word. The next student reads out the word in his/her flash card and invites volunteers to spell the word. The student with the correct spelling becomes the next one to present. ... Each team has equal opportunities to spell the words apart from when one team fails and the word has to be spelled by the other team. Each team has 10 seconds to spell the word which when it lapses, the next team gets the opportunity to spell the word. Each correct spelling earns the team 5 points where the team with the highest points wins the game. The teacher will first divide the class into team A and team B to contest on the spelling of 14 words he/she will instruct. The words are children, parents, compound, car, kitten, puppies, carpet, television, bedroom, grandfather, grandmother, home, brother, and sister. Second, the teacher should give instructions on how the game is played by use of an example of a word like â€Å"uncle.† The teacher reads out a word and chooses a team to spell the word in 10 seconds. If the team fails, the second team gets the opportunity to spell the same word which becomes a plus for the team if they get the spelling right. Each team gets seven opportunities to spell a word, meaning the teacher will pick the teams in an alternating manner. The teacher starts the game by asking team A to spell the word â€Å"children.† If the team A spells the word correctly, the teacher reads the second one and asks team B to spell. The game continues and only stops when all words have been spelled correctly. The team with the highest scores becomes the winner of the game. To address sentence structure mistake, â€Å"Cut-up sentence Kabadi† and â€Å"Add a word† games will be used. In both activities, students will get a chance to interact with sentences while making corrections on them where necessary. Cut-up sentence Kabadi The game is played by having two teams

The Ability of Critical Thinking Essay Example | Topics and Well Written Essays - 1000 words

The Ability of Critical Thinking - Essay Example According to the definition, critical thinking is the intellectual process of conceptualizing, analyzing and evaluating information gathered from observation, experience or communication (Mahwah, 1996, page 64, paragraph 4). In simple words, critical thinking is about involving the skilled judgment or observation of the situation into the decision-making process. Critical thinkers do not only make the decision based on what they think is the right choice, but they also evaluate the outcomes of their choice for positive and negative results. Critical thinking is about using knowledge and this ability cannot be developed hastily. The human brain is biologically set up to make sense of received information through summarising and reducing the amount of it. For example, an individual can decide that the unknown animal is a dog because the animal has physical similarities with dogs. Even though this example is simple, it does reflect the application of critical thinking skills to evaluate the situation and make the conclusion. In the workplace setting, required critical thinking skills are different. For example, one of my co-workers, Peter, was very different in terms of work values and ethics from all of the other employees including our supervisor. Even though his productivity has always been above average, he was labeled as lazy. My supervisor has informed the staff that there will be downsizing and one person has to leave our team. He has asked me to evaluate the performance of all team members and decide who should leave. The first person I have in mind was Peter, even though his productivity was above av erage, he has completed his job very slowly. Nevertheless, not Peter's name was on the top of the list I provided to my supervisor. If it was, my decision would lack critical thinking.  

Islam and Christianity Essay Example | Topics and Well Written Essays - 750 words

Islam and Christianity - Essay Example According to them, God is caring and merciful. Both religions have a recognized and respected figures regarded as the source of their faith. This figure in Christianity is Jesus while Muhammad is the originator of the Islamic faith. One of the distinct difference between the two religions lies on their beliefs. Christians believe that God is three in one. In other words, they believe in what is known as the Holy Trinity i.e. the Father, Son, and Holy spirit. Therefore, there are three powers in one. On the other hand, Muslims believe that God operates individually (Griffith, 2012). Some of the similarities are seen on the teachings among the two religions particularly on the position of women in the society. Both the Bible and the Quran teaches that both men and women are equal before the God and hence the society ought to treat them equally. There are also other similarities between the two religions. Both believe that human beings were created by God himself in his own image and that they has dominion over all other living things in the world (Gauss, 2009). Gauss (2009) posits that both religions believe in Jesus and that he came to this world. The only difference is that Christians believe God is the son of God while Muslims consider him as a mere prophet. Christians believe that Jesus died, resurrected, and then rose to heaven. Muslim believe that Jesus rose to heaven devoid of death. Another similarity between the two religions is that both believe that the world will one day come to an end. Both believe that this will be followed by Gods judgment and people will either be thrown in hell or they will proceed to heaven depending on their sentence. Christians believe that torture or anguish in hell will be everlasting. Contrary to this belief, Muslims believe that God can forgive sinners thrown in hell and subsequently take them to heaven. Another dominant

The Ability of Critical Thinking Essay Example | Topics and Well Written Essays - 1000 words

The Ability of Critical Thinking - Essay Example According to the definition, critical thinking is the intellectual process of conceptualizing, analyzing and evaluating information gathered from observation, experience or communication (Mahwah, 1996, page 64, paragraph 4). In simple words, critical thinking is about involving the skilled judgment or observation of the situation into the decision-making process. Critical thinkers do not only make the decision based on what they think is the right choice, but they also evaluate the outcomes of their choice for positive and negative results. Critical thinking is about using knowledge and this ability cannot be developed hastily. The human brain is biologically set up to make sense of received information through summarising and reducing the amount of it. For example, an individual can decide that the unknown animal is a dog because the animal has physical similarities with dogs. Even though this example is simple, it does reflect the application of critical thinking skills to evaluate the situation and make the conclusion. In the workplace setting, required critical thinking skills are different. For example, one of my co-workers, Peter, was very different in terms of work values and ethics from all of the other employees including our supervisor. Even though his productivity has always been above average, he was labeled as lazy. My supervisor has informed the staff that there will be downsizing and one person has to leave our team. He has asked me to evaluate the performance of all team members and decide who should leave. The first person I have in mind was Peter, even though his productivity was above av erage, he has completed his job very slowly. Nevertheless, not Peter's name was on the top of the list I provided to my supervisor. If it was, my decision would lack critical thinking.  

Western Civilization. Franks and Vikings Essay Example | Topics and Well Written Essays - 1000 words

Western Civilization. Franks and Vikings - Essay Example The lack of a controlling center in Rome allowed them to take part in a wider range of trade activities, reaching even outside the limits of the formerly Roman territories. This meant that the Franks took over in a way which â€Å"actually led to the spread of Roman and Christian civilization beyond Rome’s frontiers† (Lewis, 153). The social structure was more flexible than the Roman structure, which had depended on large armies and a system of either conscription or professional soldiering, both of which required significant amounts of central funding. The Franks managed their affairs locally, becoming involved in small skirmishes here and there, but generally preserving their civilization as a whole made up of independent parts. One of the great strengths of the Franks was their ruling dynasty of the Merovingians who were a very ancient family that commanded the loyalty of wide territories. After the death of Clovis there was some debate about who should take over particular territories. Over the centuries, as the generations succeeded one another, the lands were repeatedly divided up, which created the potential for rivalries and divisions to split the Franks into factions. They were at a disadvantage compared to the Romans because they had a lower level of education: â€Å"Compared with the Roman Empire, the Frankish kingdom was a feeble political structure, yet its role in the building of European civilization was important (Lewis, 155). Many of the kings and their immediate circle were not able to read and write, but this caused them to forge an important strategic alliance with the monasteries. The oldest children of monarchs were brought up to be rules, but younger siblings were often sent to the mona steries to acquire useful skills. This link between Church and State was a very important dimension of the Frankish rise to power, because it gave access to great moral unity and material wealth. The

John Stuart Mill Essay Example for Free

John Stuart Mill Essay The Indian Tax Structure is quite elaborate, with clear distinction in authority between Central, State and local governments. The taxes levied by the Central government are on income (other than tax on agriculture income which would be levied by the state government), customs duties, central excise and service tax. The State government levies Value Added Tax (VAT), sales tax in states where VAT is not applied, stamp duty, state excise, land revenue and tax on professions. Local bodies levy tax on property, octroi and for utilities like water supply, drainage etc. In the last 10 to 15 years, tax system in India has been subjected to significant reforms. The tax rates have been revised and tax laws have been modified. Since April 1, 2005 many State Governments in India have replaced the sales tax with VAT. Indian Tax Structure After Independence The period after Independence was quite challenging for the tax planners. A huge black economy set in both due to Second World War and the increase in economic activity after independence. Savings and investment were encouraged through the various taxation laws by the way of incentives. There was a need for generating huge amount of revenues to fund the economic growth of the country. The tax department took great care to plan the tax structure not only with the aspect to widen the income tax base, but also to look for alternate taxes and to eradicate tax avoidance . The department was severely tested due to the high volumes of work. Some of the prominent taxes that came into existence were: †¢ †¢ †¢ †¢ †¢ †¢ Business Profits Tax (1947) Capital Gains (1946-48 to 1956) Estate Duty (1953) Wealth Tax (1957) Expenditure Tax (1957) Gift Tax (1958). To check the growth of black money, high denomination notes were demonetized in 1946. The Income tax Act was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started across the world in the second half of 1980s found its way into India. As part of its policy of liberalization, India introduced tax reforms in the 1990s. The reforms introduced in the Indian tax structure are different in comparison to other countries. The tax reforms in India took place independent of interference from any external multilateral agency unlike some other countries. But the tax reforms took place in such a way as to ensure its adherence to the prevailing International trends. During the initial stages of reforms, the restructuring of the tax structure took place with a view to increase savings and use the increased savings towards investment, to bring in equitable distribution of income and to rectify the disparities due to oligopolistic market that existed due to co existence of both private and public sector. The tax structure reform in India can be used as an example for many developing countries that are in the same path of development, due to the large size of the country and the disproportion in the socio economic condition across the country. Direct Tax Direct tax is the tax which is charged directly on the tax payer. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from ones salary. Direct Taxation in India Direct taxation in India is taken care by the Central Board of Direct Taxes (CBDT); it is a division of Department of revenue under Ministry of Finance. CBDT is governed by the revenue act 1963. CBDT is given the authority to create and control direct taxes in India. The most important function of CBDT is to manage direct tax law followed by Income Tax department. In India the tax structure is divided amongst the central government and state government. The central government levies taxes on income, custom duties, central excise and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. Local civic bodies levy tax on properties, octroi etc. Capital gains tax, personal income tax, tax on corporate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the basis of residential status and not on the basis of citizenship. The assessee are charged based upon the following factors †¢ †¢ †¢ Resident Resident but not ordinary resident. Nonresident. Direct Taxes Before Reform They had a major impact on economic policies, creation of savings and the trend of investment. There was no proportion in terms of the impact of direct taxes on the economy and there relative share in total tax revenues. The system of direct taxes was very much complex and inefficient because of the combination of high marginal rates of personal income and wealth taxation and high rates of corporate profits. The corporate tax was pretty high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not taxable. Ministers, MPs and other high ranking government officials get government allocated accommodation, where the charges are pretty less in comparison to the prevailing market rate. Growth in Direct Tax collection during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, while Personal Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-down and substantial relief to noncorporate taxpayers, direct tax collections exceeded the previous years collection by about Rs. 26, 000 crore. Growth In Direct Tax Collection During The Financial Year 2009-2010. The net direct tax collections grew by 5. 77 per cent during the first two months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the same time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall refund outgo during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61. 7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A company has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed and assessed separately in the hands of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their individual hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company. Taxable Corporate Income The tax levied on a company’s income is based on its legal residence. Companies of Indian origin are levied tax in India, while International companies are levied tax on earnings from their Indian operations. For International companies’ royalty, interest, gains from sale of capital assets within India, dividends from Indian companies and fees for technical services are all treated as income arising in India. Tax On Distributed Profits Till 1997, a company was not required to pay any income tax on the amount of dividends declared, distributed or paid by such company. But such dividend was included in the income of the shareholders under the head income from other sources. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The domestic company would be required to pay additional income tax on any amount declared, distributed or paid by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such additional income tax shall be payable @ 10 per cent of the amount so distributed. Even if no income tax is payable by the company on it total income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for deposit of additional income tax: Such additional tax will have to be paid by the principal officer of the domestic company within 14 days from the date of: a) Declaration of any dividend. b) Distribution of any dividend. c) Payment of any dividend, whichever is earlier. Additional income-tax is not allowed as deduction: The company shall not be allowed any deduction on account of such additional income tax under any provisions of the income tax act. Indian Budget 2008 Indian Corporate Taxation Minimum Alternate Tax To wipe out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the book profits be increased by an amount of DDT paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account. Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend received by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distributed/paid by C1, to calculate DDT, if the dividends so received by C1 had been scrutinized to payment of DDT by C2. At the same time C1 must not be a subsidiary of any other company. Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any sum paid for scientific research to a domestic company doing scientific research and development. To remove multiple deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of 150 per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in allay with the provisions of the Income Tax Act. Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the following year. India has adopted the residential form of tax system. It means tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. Residential Status An individual is resident in India if he is in India in the tax year for: †¢ †¢ †¢ 182 days or more; or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a visit to India; and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an aggregate of 365 days or more during the four years preceding the tax year. An individual who does not satisfy the above conditions is a non-resident. A resident is not ordinarily resident in India in any tax year if he: †¢ †¢ †¢. Has been non-resident in India in nine out of the 10 previous years preceding that year: or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Taxability based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into five categories. The income that falls within the tax component is disclosed in line with rules for a particular head and then cumulated to determine the aggregate income to be taxed. But losses under certain categories cannot be cumulated with income gained under other categories. Salaries: It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received. Income From House property: It involves income earned by renting residential and commercial property. Only two authorized deductions are allowed while calculating income. Profits And Gains From Business Or Profession: It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains: It deals with gains due to transfer of assets. The duration of holding determines the classification of the asset, which then decides the method of taxation. Capital assets held for 36 months (12 months in case of shares/securities) are taken as short term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources: It is the remaining category of income and takes care of all income not covered by any category. Foreign Nationals The tax law in India allows for exemption of income earned by foreign nationals for services provided in India, under certain condition: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Remuneration from a foreign enterprise not conducting any business in India, provided the individuals stay in India does not exceed 90 days and the payment made is not deducted in computing the income of the employer; Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days; Remuneration of foreign diplomats, consular staff, trade officials and their staff and family; and Income of an employee or consultant of a government approved foreign charitable institutions. Payment from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or consultant of a government approved foreign charitable institutions. India Budget 2008 Personal Taxation Basic Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property ownership benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate. Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories: †¢ †¢ †¢ †¢ †¢ †¢ A Company. A Hindu undivided family. An Association of Persons or a Body of Individuals. Non corporative taxpayers. A dead person’s legal representative, the executor or administrator. A non resident’s agent. For a Hindu Undivided Family the tax is considered on the income derived from joint family collections. But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax according to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. According to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen. For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are: †¢ †¢ †¢ †¢ †¢ †¢ Residence like guesthouse, residential house, urban farmhouse and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes. Urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. Indirect tax Charge levied by the State on consumption, expenditure, privilege, or right but not on income or property. Customs duties levied on imports, excise duties on production, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of indirect taxes because they are not levied directly on the income of the consumer or earner. Since they are less obvious than income tax (because they dont show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive measures because they are not based on the ability to pay principle. Indirect Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely irrational between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes. But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the centre like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like passenger and goods tax, electricity duty and octroi when taken together did not present a rational system. Indirect Taxes Post Reforms †¢ †¢ †¢ Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty), manufacture (Excise duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state (Sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax). In the present scenario corporate would have to analyze the tax cost involved in a transaction, have enough backup documentation to support their tax positions and keep looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance there has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008. The general rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 1962 at a time when the â€Å"License Quota Permit Raj system existed in the country. It came into existence to check illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the exchange rate of the country. Customs duty on goods imported or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to inform the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or inland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged. Basic Duty As the name suggests, it is the normal duty charged under the Customs Act. Additional Duty This duty is levied under section 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product manufactured or produced in India. Anti Dumping Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry. This economic phenomenon is called dumping. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such articles provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with Most Favored Nation Status cannot be charged dumping duty. India Budget 2008 Custom Duty †¢ †¢ †¢ The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced. For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. Double Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as double taxation. It generally takes place due to the overlapping of the tax laws and regulations of different countries. Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the inclusion of the same income in the total world income, which forms the tax base of the country where he resides. To effectively deal with the problems related to double taxation, Central Government, under Section 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing release or by providing credits for taxes paid in one of the countries. Under Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways: Double Taxation Relief In India Double taxation relief in India is of two type’s Unilateral relief and Bilateral relief. Unilateral Relief Under Section 91, Indian government can relieve an individual from burden of double taxation, irrespective of whether there is a DTAA between India and the other country concerned or not, under certain conditions. Cases where a person enjoys double taxation relief as per the unilateral relief scheme are: †¢ †¢ †¢ †¢ If the person or company has been a resident of India in the previous year. If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax treaty Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entering into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India. Excise Duty Central excise duty is an indirect tax which is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is manufacture and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term excisable goods means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term manufacture refers to any process †¢ †¢ †¢ Related or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Three different types of Central Excise Duties exist in India. They are listed below: Basic Excise Duty In India Excise Duty, imposed under section 3 of the ‘Central Excises and Salt Act’ of1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the ‘Additional Duties of Excise Act’ of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act. This tax is shared between the Central and State Governments and charged instead of Sales Tax. Special Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually collected during the relevant financial year. India Budget 2008 Excise Duty †¢ †¢ †¢ †¢ †¢ The general rate of CENVAT has been brought down from 16 per cent to 14 per cent. The CENVAT on many goods like cars, writing paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and purification devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged tender coconut water, tea and coffee mixes, specified refrigeration equipment, etc have been exempt from excise duty. For packaged software the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. Permanent Account Number (PAN) Permanent Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the Social Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification number. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to avert any sort of tax evasion by tax payers. Apart from keeping a track on the various financial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while opening an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned. The PAN follows the following structure – XXXXX1111X. The first five characters are letters; the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesn’t follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ C Company P Person H Hindu Undivided Family (HUF) F Firm A Association of Persons (AOP) T AOP (Trust) B Body of Individuals (BOI) L Local Authority J Artificial Juridical Person G Government In addition, the fifth character of the PAN is the first character in the surname of the assessee. Though PAN is generally issued to individuals to keep track of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. Generally, each state follows its own sales tax act and levies tax at various rates. Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and recover the tax from the purchaser. Generally, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, luxury items (like cosmetics) are levied heavier sales tax rates. Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the interstate sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the movement of the commodities commences. However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The practice of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs: †¢ †¢ †¢ †¢ †¢ 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependent) are applicable for petroleum products, tobacco, liquor etc. Service Tax in India Constitutional Provision Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule VII divides this subject into three different sections †¢ Union list (only Central government has power of legislation). †¢ †¢ State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government. Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. The Director General (Service Tax) is in charge of the department and his role and authority are: †¢ †¢ †¢ †¢ .

The Global Industry Of Festivals And Events Tourism Essay

The Global Industry Of Festivals And Events Tourism Essay A global industry of festivals and events has grown and expanded since the 90s. Nowadays, festivals are recognized as one of the top growing types of leisure- and tourism related phenomena (Dimmock and Tiyce, 2001). As Mintel International Group (2006) suggests, festivals are forecasted to grow a total of 106% in the next five years period. South Australian Tourism Commission (1997, p. 2) suggests an easily understandable meaning of festival :Festivals are celebrations of something the local community wishes to share and which involves the public as participants in the experience. Festivals must have as a prime objective a maximum amount of people participation, which must be an experience that is different from, or broader than day to day living. Festivals, and more specifically, music Festival Organizations are increasing in number every year worldwide. According to Frey (1994), the provision of music festivals has developed based on a stable increase in disposable incomes, accomp anied by an increased amount of time offered for holidays. Furthermore, another feature that makes music Festivals so popular, is the fact that music Festivals form events which include a variety of activities associated with the music (Bowen and Daniels, 2005), unlike concerts which provide mainly live music performances, rather than various event attractions. One of the most popular music Festivals in Greece for the last six years is the Synch Festival. The Synch Festival was born in 2004 at Lavrio Technological Cultural Park, an ex industrial area of unique beauty, aimed at bringing the Greek and international audience, in touch with contemporary sounds and images. Music, arts and new technologies coexist in a two day festival. Keeping the pace with modernity Synch offers its audience the possibility to meet with some of the most interesting aspects of global culture. Synchs main course is music but despite its focus on the various aspects of the contemporary electronic scene Sy nch denies all kinds of borders and separations that lead to limiting or rigidifying musical expression. The musicians participating in the festival originate from different backgrounds and currents to share their ideas discouraging easy categorization creating musical hybrids that constantly evolve. An uncommonly open-minded curatorial sensibility, tapping everything from experiemental microsound to minimal house and banging techno to local outfits using rock, jazz, regional music and electronic elements. The Wire Its got the perfect balance of industrial setting, a diverse multimedia programm, cutting edge electronic acts and classic live acts. One to watch! Time Out London Falassi (1987) argues that the collective role of a festival is directly connected to values that a community looks upon as vital to its ideology, such as social identity, historical continuity, and physical survival. Additionally, according to Arcodia and Robb (2000), a festival develops around the marking of unique occasions and around the festivity of important events. Thus, according to Usyal, Gahan and Martin (1993) a festival may be considered as the cultural resources of an area that make realizable the successful hosting of festival attendees. The phenomenal growth, coupled with increased consumer awareness and choice, requires the industry to manage the sector effectively and efficiently to ensure sustained development and growth in the future (Yeoman, Robertson, Ali-knight , 2004, p. xix). Therefore, according to Arcodia and Whitford (2010) festivals are expanding worldwide as an increasing and lively sector of the tourism and leisure industry, which have major economic, so cio-cultural, and political impacts on the destination and on the host groups, if managed properly. All the way through history, festivals have taken the forms of cultural traditions or have marked religious or historical occasions linked to the community staging the festival (Arcodia Robb, 2000). According to Earls (1993) historically, the way festivals celebrated special occasions was through art, ritual, and festivity; they were seen as public meetings that make peoples joint wishes and dreams reality and offer a significant event for a unique experience in their lives. The basic origins of this type of communal celebration which has cultural importance to the host population (Pardy, 1991), can be traced back to the carnival of Europe. ( Arcodia, Whitford, 2010) The defining characteristic of a special event or festival is its transience (Gilbert and Lizotte , 1998, pp. 73). This suggests that it would be difficult to encourage and maintain the same sense of occasion and enthusiasm, if such an event was to be held more often. Goldblatt (1997) defines a festival as a special eve nt that recognizes a unique moment in time with ceremony and ritual to satisfy specific needs(Goldblatt, 1997, pp.33).According to Yeoman et al. (2004) the word festival derives from feast and means a time of celebration. Yeoman, et al. (2004) argue that the features of festivals and events are unique, thus no common model of management fits them all. These characteristics include intangibility , production, often taking place at the same time as consumption, and perishability (Yeoman et al., 2004, pp.xx). Festivals and events have diverse levels of operating costs and they fall into both the not- for -profit and profit- making categories. They can range from small-scale , locally based events, to large international festivals (Yeoman, et al, 2004). Previous studies on festival motivation(Uysal et al,1996, Nicholson and Pearce, 2001, Crompton and McKay, 1997) jointly demonstrate that the type of the festival is a significant predictor of motives. As a result, further exploration on various types of festivals should be conducted, in order to improve our understanding of the relationship between the kind of the festival and the visitor motives. A significant characteristic of a festival is the sense of community, belonging and celebration engendered by an event, which is a communal and free social meeting including a variety of media such as arts, performances and shows (Goldblatt, 1997). Cultural consumption is an intangible pleasure-seeking experience. The consumer experience in cultural products appears to have as its main elements the multisensorial, fantastic and emotional aspects of any consumer experience (Bourdeau, Paradis and Nyeck, 1997; Bourdeau, Decoster, Paradis; Hirschman and Holbrook, 1982). In other words, it can be perceived as a self-gratifying consumer experience with an experiential perspective (Hirschman and Holbrook, 1982). The intangible characteristics of attendance at a cultural festival make the event a consumer facility. According to Bourdeau et al.( ) more generally, it is a hedonistic experience in which consumers use their senses. It is only after this hedonistic experience, when they leave the festival site, that they develop feelings of satisfaction or dissatisfaction ( pp.1, in Bourdaeu, De coster Paradis,2001). Managers of a cultural scheme must supply an intangible, hedonistic experience but one that includes not only the basic service but peripheral services as well (Eiglier and Langeard, 1987). The basic service is the principal reason for attending. In the case of a music festival, it is the content of the event the live shows. Peripheral services are those surrounding the event such as festival information services. The intangible, hedonistic nature of a festival visit makes it difficult for managers to determine satisfaction levels among consumers. Swan and Combs (1976) have demonstrated empirically that when performance does not meet the consumers expectations, dissatisfaction results, and when performance does meet expectations, satisfaction results. Generally, the variance between expectations and performance correlates positively with feelings of satisfaction or dissatisfaction. Howard (1977, p. 57) defines satisf action, from an expectancy theory perspective, as the consumers mental state of being adequately or inadequately rewarded for the sacrifice he or she has undergone. The degree of adequacy results from comparing actual past experience with the reward that was expected from the brand in terms of its potential to satisfy motives served by its product class.} (Bourdeau, De Coster, Paradis, 2001) terasties allages One of the original service quality theories is that customers are satisfied when their judgment of the service they have received (perception) equals or exceeds what they expected: Customer Satisfaction (CS)= Perceptions(P) =Expectations. This is known as the gap analysis theory (Zeithalm et al., 1990) or Olivers expectancy disconfirmation(Oliver, 1997). Zeithaml et al. considered that the factors that influence customers formulation of their expectations are word of mouth , personal needs, external communications, and past experience. Johnson and Mathews (1997) noted that the expectations of a frequent user of a facility would rely more on the influence of past experiences than other sources of information(eg. Advertisements). Researchers have no way of knowing what a first-time users expectations are based upon. Dale (1994a) suggests that world class experiences are used to formulate expectations. Parasuraman et al. (1988) tried to set customer expectations in context by suggesting that they are what an organization should offer. (Williams and Buswell, , pp.63-64) (table , pp. 67) MOTIVATIONS : The success of a festival is heavily dependent on the implementation of a strategic marketing plan; an understanding of the relationship between a destination event and its visitors and the identification of target markets are critical factors in the process (Thomson and Schoefield, 2009). Festival organizers are likely to contend that their primary goal is to provide high quality, satisfying experiences that visitors perceive to be good value in order to increase the probability that the visitors will return in the future and/or recommend the festival to others in their social circle (Lee, Petrick and Crompton, 2007). Since competition among festivals and destinations is increasing, the need for information on festivals, specifically analysis of motivations for attending festivals and events (Getz, 1993), has become crucial. Actual attendance itself may be attributed to multiple motives or just a single motive. In order for the event organizers to manage to deliver a great experience, the event product definition is a vital step. The event product is a unique blend of activities, which are the tools for achieving the overall event aims and satisfying customer needs. Event design should be customer orientated , and event organizers should create a mix that satisfies the largest number of potential customers na to allaksw ( Salem, Jones, Morgan, 2004, in Yeoman). Getz in 1997 pointed out the importance of the definition of the event product , by arguing that (oxi quote na to allaksw) many events suffer from a product orientation that is , they try to sell their event with little or no regard for what potential customers need , want, and will pay for. Hall in 1992 identifies three important objectives of event marketing: (oxi quotes, na to allaksw) read their customer needs and motivations , develop products that meet these needs, and build a communication program which express the events pur pose and objectives. Individuals, participating as audience at a festival or special event wish to satisfy their curiosity about place and people. Often they want to do what locals do and hope the festival experience will give them entrà ©e to the ways of life of a particular place(Yeoman, 2004,pp.38). Participants wish to emerge from the event with experiences and stories to talk about back home. These people want to avoid unsafe situations , discomfort, doubts, worries, embarrassment, making too many complex decisions , or being treated as computer number and being made to feel a nuisance. It is a marketing truism that people do not buy products or services , they buy the expectation of benefits that satisfy a need. (oli I paragrafos Yeoman, Robertson, Ali-Knight, 2004) giauto na to allaksw) No matter what the reason is for hosting a festival or event , there is a wide range of customers , each with different expectations , and this will impact on the management processes considered for each individual festival or event. (Yeoman, et al.,2004, pp. xx) According to Grainger-Jones (1999, p.53) leisure is defined as the application of disposable time to an activity which is perceived by the individual as either beneficial or enjoyable. Motivations are a hypothetical construct to define the driving forces of human behavior (Kroeber et al, 2003) and explain why people do what they do instead of choosing an alternative option. . The personal motivational drives of individuals are filtered and redirected by the social circles of workmates, family and friends (Burch, 1969). Therefore, the motives to attend a festival could vary from entertainment, socialization or excitement, to escape , or even relaxation . Needless to say, event organizers might have misconception of their customers motivation. Wicks and Fesenmaier (1993) examined the perceptual gap on customer expectations between visitor and vendors, identifying those areas of the event that need improvement. The same analogy also has applicability to the identification of the motivation gap that may exist between attendees and festival and event providers. {As Fodness (1994) points out, the motivation represents the major driving power in explaining human behavior, although it is not the exclusive factor.}(fODNESS, 1994)na to allaksw. Lee and Lee (2001) concluded that segmenting festival markets through motivations enables event managers to identify the strengths and opportunities of each market and helps guarantee their satisfaction. In most situations where festival visitors are heterogeneous, segmenting these visitor groups and understanding their characteristics based on festival motivations will be a powerful marketing tool, that enables event managers to enhance and promote event features preferred and valued by target segments (Formica Uysal, 1996, 1998). Crompton and McKay (1997) contend that event managers should strive to better understand the motives of festival attendance in order to design better products and services for them and because motives are a precursor of satisfaction and a factor in decision making, this in turn can lead to greater attendance. Crompton and McKay (1997) studied visitor motivation within the festival content for the following reasons: (1) it allows matching the festivals program to visitors needs; (2) it helps safeguard visitor satisfaction by increasing the chance of meeting the visitors diverse needs; and (3) it warrants repeat visitation, which is essential for the viability of the festival. Oakes( 2003) further contends that information regarding motivations can also be used to lure sponsors who are key to event funding. Schoefield and Thomson (2007) also agree It is critically important to identify festival visitor motivations and to measure the performance of festivals from the consumer perspective. They suggest that from a planning and management perspective it is vital to determine visitor satisfaction and behavioral intention with respect to repeat visits and to help identify the factors which affect visitor motivation and their experiential outcomes. (apo Gelder, Robinson, 2009,) Bowen and Daniels (2005) state that understanding why people go to music festivals can help planners align their marketing efforts to emphasize the attributes that best reflect the mission and goals of each event . Nicholson and Pearce (2001) believe that these factors will become increasingly important as the growing number and diversity of events, especial ly festivals, lead to heightened competition , in particular when events are initiated or expanded to encourage tourism and thus boost local economies (Daniels, 2004). Apo Glastonbury pdf Getz (1993) also emphasized the importance of analyzing visitors motives for attending festivals and events. Identifying such motivations is a prerequisite for planning event programs effectively and marketing them to visitors (Crompton McKay, 1997). Analysis of festival motivations also helps event managers to better position their festivals (Scott, 1996). PURPOSES OF THE STUDY By understanding what drives and motivates participation, the festival management could probably gain better insight into a strategy to maintain attendees and to drew new ones to the festival (Van Zyl, 2006). The primary aim of the present research is therefore to fill the gap in previous research by determining what motivational factors push and pull visitors to attend the Synch Festival, held in Athens, Greece, and participate in it, and what are their expectations. Comparisons will also be made with the point of view of the manager of the organizing company. By understanding attendees motivations you can give the opportunity to the event organizers to tailor promotions and develop desired services. The research objectives are : To explore and review the literature relevant to the motivation and expectations of people attending leisure events, with particular emphasis on music festivals. To investigate what motivates people to attend the Synch Festival and their expectations of the event. To explore and review the ways in which the Synch Festival is managed and organized, and in particular , the degree to which (if at all) customer expectation and motivation is considered. To report the findings of my research and, where appropriate, make recommendations and suggestions to the event organizers , as well as fill the literature gap as far as the exploration of festival motivations at a national level, is concerned. To achieve this, the article is structured as follows: the literature review is followed by a description of the method of research, then a discussion of the results, a discussion of the findings and their implications and, finally, concluding remarks.