Algae as a Possible Source of Fuel Essay Example

Algae as a Possible Source of Fuel Essay Example Algae as a Possible Source of Fuel Paper Algae as a Possible Source of Fuel Paper In this modern age, majority of peoples lifestyle are driven by consumption. Because of this, the gap between demand and resources has greatly widen. This means that the raw materials needed in the construction of so-called modern-day necessities such as gasoline is rapidly dwindling but the demand for the end products continues to soar.   This kind of situation is possible because most of the natural materials that are utilizedare non-renewable, meaning these materials can not be replaced or reproduced. So, the need to discover renewable resources   have been the main concern of many scientists.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In an article at   the Biology News Net website entitled â€Å" Algae could one day be a major hydrogen fuel source† written by Argonne National Laboratory of the U.S. Department of Energy, it tackled the likelihood of algae as a manufacturer of hydrogen for the production of fuel. According to scientists, algae have a lot of potential as a source of renewable fuel particularly hydrogen gas. Algae are one-celled plants. The most common and popular kind of algae are seaweeds which are found on beaches or the ocean. These are the greenish or brownish plant you see on the water floating that sometimes are caught in your body while you swim. Moreover, based on the findings of David Tiede, a chemist at the mentioned laboratory, algae produce hydrogen gas through their hydrogenase which is an enzyme responsible for removing their excess gas. Presently, a team of experts led by Tiede is attempting to find ways to generate hydrogen from algae using photosynthesis. Photosynthesis is a process common to all plants in which the byproduct is oxygen. If they would find a method on how to conduct this experiment, large quantity of hydrogen gas can be produced at the same rate as with the production of oxygen. Compared to corn, algae is more practical as a source of renewable energy because corn requires a larger land area for its cultivation while algae can be grown in smaller spaces which can also be mobile such as a closed photobioreactor analogous or a microbial fermentor. Though the research is just starting, its predicted outcome is very promising which could be a major contribution in saving the environment (Argonne National Laboratory, 2008, â€Å"Algae could one day be a major hydrogen fuel source†). It is amazing how a simple plant can dramatically alter the production of renewable fuels. In my Biology class, algae were just simply defined as â€Å"aquatic unicellular organisms.†Ã‚   The usual description of algae is that they are not actually plants but they are considered plants because they have similar characteristics with plants due to their ability to undergo photosynthesis. Its beneficial function as a source of energy was not frequently discussed in school. More so, in biology, only the basic functions of algae are taught.   The most common knowledge about their function is only limited with their relationships with other   life forms under water. Most of the time, the numerous species of algae are depicted as the only source of food for higher marine organisms like fishes. But I have found out in class that algae are also used as raw materials for many products including pharmaceutical and coloring agents.

Fight the Good Fight Against Creeping Errors

Fight the Good Fight Against Creeping Errors Fight the Good Fight Against Creeping Errors Fight the Good Fight Against Creeping Errors By Mark Nichol Editing, the skill set practiced by the other half of my writer/editor dual personality, is a pleasurable pursuit for me. It enables me to practice problem solving, help people express themselves, and improve my own writing. But as I peruse some of the prose I examine professionally more than a million words each year I repeatedly come across banal but annoying errors that baffle me. There are corollaries of these mistakes in every profession, and in the personal compartments of one’s life. They’re the editorial equivalent of finding that the toilet seat has been left up. (I’m sure you can think of cognates in your experience.) These are among those indefensible editorial errors that seem to perpetuate themselves like a virus, inconsequential in isolation but aggravating in the aggregate. One irritating error I find often is the intrusive framing of a name in commas when it is an appositive of a preceding description of the person named, as in â€Å"The exhibition showcases the work of photographer, Mathew Brady, who produced many iconic images from the Civil War era.† This mistake is rarely replicated in well-edited publications. Unfortunately, many people are corrupted by its ubiquitous appearance in not-so-well-edited publications, and it is thus passed on to infect others. (This error is no doubt influenced by a superficially similar and correct construction: â€Å"The exhibition showcases the work of the photographer, Mathew Brady, who produced many iconic images from the Civil War era.† This is correct form only if the photographer has already been referred to as such in a previous sentence without being named. Also, some publications precede an epithet describing a prominent person with the as in â€Å"The exhibition showcases the work of the photographer Mathew Brady, who produced many iconic images from the Civil War era† though the insertion is an unnecessary affection but notice that the name is not set off by a pair of commas.) Many other examples of such evergreen errors exist, including words misspelled (definately in place of definitely), imperfectly rendered because they’re imperfectly heard (supposably substituting for supposedly), unnecessarily augmented (irregardless, when regardless is sufficient), or faultily combined (alot instead of â€Å"a lot†). The persistent prevalence of these mutations is baffling, considering that the correct forms are found in any self-respecting publication. But the answer must lie in the explosion of email and texting, the proliferation of blogs and websites with less-than-rigorous editing, and the erosion of editorial quality in traditional print publications. The only defense against deterioration of grammar, syntax, usage, spelling, and punctuation standards is careful writing and careful editing with the assistance of good role models, knowledgeable editors, and reliable reference sources. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:20 Computer Terms You Should Know36 Poetry Terms1,462 Basic Plot Types

The Policies and Procedures that Govern the Hiring Practices Article

The Policies and Procedures that Govern the Hiring Practices - Article Example Catholic Charities tends to employ several policies as well as procedures in their human resource policies such as equal opportunity rights, fair wages and safe working environment among others. Introduction In the era of competition, the employers are confronted with certain challenges to attract, develop and hence retain the best employees in their organization. Recognition and hiring of the right candidates are considered to be the key human capital priorities of most of the organizations in the United States (Walsh, 2012). The prime objective of the discussion is to gauge the policies as well as procedures governing the hiring practices in Catholic Charities Spokane. The hiring practices of Catholic Charities shall be related to the federal and state regulations of the US. The discussion shall also intend to identify the activities involved in securing the position within the facility and the ways in which the standards of the National Labor Relations Board has an impact upon the interview process. Policies and Procedures That Govern the Hiring Practices The federal as well as the state laws that monitor the human resources policy were initiated in order to shield the employees (Purdue University, 2012). The prime objective of such laws has been to shield the employees from discrimination and thus assist in securing retirees pension checks. It is the duty of the federal law to monitor the hiring practices as well as medical leaves for the employees who have been working with the organization for longer period. According to the US Department of Labor, the state laws tend to alter depending upon the scenario of employment. Minimum wage as well as child labor standards are set by the state laws (US Department of Labor, 2000). It is quite prudent to comprehend regarding these laws and hence identify how these laws can protect the individuals (United States Office of Personnel Management, 2012). In an interview with the personnel manager of the Catholic Charitie s Spokane, it was intended to identify the policies and procedures governing the hiring practices in the organization. One of the policies pertaining to the organization has been that a constant as well as an educated employee tends to contribute in an effective way to the consumer satisfaction as well as for ensuring positive service delivery outcomes for Catholic Charities Spokane. In light of this fact, it becomes essential for the organization to make its hiring practices quite stringent in order to obtain the right kind of employees. It is observed that the Catholic Charities aims at offering equitable work environment which is supportive of organizational output, multiplicity as well as constancy. The Catholic Charities believes the fact that it is significant to offer equal opportunity to all the employees in order to attain consistent success of the organization. In relation to the state and federal laws, Catholic Charities does not tend to distinguish against any employee f or the purpose of recruitment because of creed, color, religion, age or non-job factors in the process of hiring. It can be stated that the US Equal Employment Opportunity Commission governs the employers for the practice related to unlawful favoritism. This comprises the unfairness related to age, gender, religion as well as national origin (Catholic Charities Spokane, 2012). For the purpose of ensuring conformity with the legal requirements the organizations review its use related

Statistical Analysis of the Missing Values Assignment

Statistical Analysis of the Missing Values - Assignment Example This research is being carried out to evaluate and present the two cases that are defined as outliers because visual inspection reveals that they are several multiples of the standard deviation removed from the base pay range that accounts for 99.5% of all cases. It is highly probable that cases 158 and 379 are managers only because their base pay are more than twice the highest base pay levels of everybody else. Otherwise, there is no telling from their age or educational qualifications. One therefore runs the variant of the two-sample t-test with unequal variances assumed. The result (overleaf) shows, first of all, that the variances for gender and basic wage are truly worlds apart. This stands to reason, given the respective ranges of the two variables. Secondly, the output reveals a computed t value of 67.51 which is so high that the associated p statistic is microscopic: 0.21 with 219 leading zeroes. At 399 degrees of freedom, t = -67.51, p < 0.001. Going by the outcome of the t -test reported in item #5 above, we can reject the null hypothesis that there is no difference in basic pay by sex. The computed difference in item 6 is statistically significant. The output overleaf shows that the calculated F value is associated with a very low significance statistic, p < 0.05. This means we can safely assume that the variances for the two variables are not equal. Recognizing at this point that the Excel â€Å"Data Analysis† setup for the F test returns erroneous output, we change the way the variable ranges are defined and obtain a different result this time. The F statistic is now just 1.21 and the associated significance statistic is p > 0.05. This leads us to assume that the variance of bonuses across gender is equal. Accessing the two-sample t-test with equal variances assumed, one finds that the calculated t statistic is 0.99, for which the one-tailed p-value is p=0.16.

Henry Walker and the Three of Hearts Essay Example for Free

Henry Walker and the Three of Hearts Essay Henry Walker, the self-made Negro magician or rather the â€Å"self-made freak† can simply present his life through the analysis of his signature card trick – the use of the Three of Hearts. Each of these hearts represents one of the women who played significant roles in his life. These women were his mother, his sister Hannah, and his assistant and lover, Marianne la Fleur. Henry’s mother The mother of Henry Walker best represents the primary source of tragedy in the story. It can be noted that the setting of the story best emphasizes its tragic theme only when the plot reaches a recollection of Henry’s youth, where the young boy loses his mother. In one way or another, Henry’s mother symbolized familial care and love which should be nurturing, supportive, and developmental – something which the â€Å"magician† was deprived of at a very young age. Technically, the lack of a mother equated to the lack of family, the conflict which Henry tries so hard to resolve all throughout the story. To a certain sense, the mother – or rather the lack of having a mother best depicts Henry Walker as a â€Å"lost soul in perpetual mourning over his departed family†. She is the first of Henry’s losses and probably the most dreadful of all. However, unlike other losses, the loss of Henry’s mother is probably the only real event in the story which is not masked by any illusion or schizophrenic dilemma. It was clear that his mother died from a disease before his ninth birthday and from there, his life has gone towards the worst as he is left in the arms of his lying father. To a certain sense, much of Henry’s doomed destiny can be blamed on the fact that he had lost his mother. With a mother, perhaps Henry might have had a more â€Å"real† life and he might have not lived under pretentious and perplexing situations fostered by his imagination and his father’s false encouragements. The role of the mother was to create a â€Å"real† reality, upholding a family that is essential for the foundation and formation of emotionally, socially, and psychologically healthy individuals. The lack of fulfillment for this motherly role in Henry Walker’s life shows why almost everything went wrong. It can also be noted that whenever the lack of motherly care is tackled in the story, Henry is almost always merely seen as a little young boy – helpless and innocent, not an egomaniac who is forging stories and lies for his own benefit. With his mother, Henry becomes a victim of life’s cruelty, a once pure soul who has been corrupted because of the lack of love. As such, apart from setting what was supposed to be real and right in the magician’s life, the mother was supposed to maintain Henry’s chasteness. Through his mother, Henry is blameless and naive: â€Å"You have to know whats true to lie and Henry didnt. He didnt know the difference. What’s more is that the early loss of a mother therefore established a series of losses for Henry. As noted in the book, for Henry, life is One losing battle after another†¦ Winning doesnt even exist, really, not as something you can hold on to; its just something that happens between losses. Henry’s sister, Hanna If Henry’s mother – or rather the lack of her – was the ultimate source of tragedy in the magician’s life, his sister Hannah was the reverse. Although the boy also lost her sister when he was nearing eleven, the loss of her sister gave his life meaning – although an illusionary one. As shown in the story, because Henry Walker believed that his sister was stolen by the Devil – Mr. Sebastian, he had devoted his life into looking for her. That search gave her a source of life and a direction which he cannot simply find. In this sense, Hannah symbolized a crusade for both vengeance and righteousness for the magician. Hannah’s loss shows the different side of the magician – one who is no longer lured by innocence and youthfulness. Instead, through the vanishing of his sister, Henry becomes a miracle worker, someone that has power and will to defeat the devil. This determination and motivation originating from the loss of his loved one and from his guilt showed a singular Henry, a surprising persona that cannot be expected from a feeble man that the â€Å"Negro† magician posed himself to be. As claimed by Adam Sobsey, â€Å"When late in the book he (Henry Walker) declares that hes spent his entire life looking for his lost sister and her kidnapper, its almost a surprise: Hes scarcely shown that kind of will or anima. He is, in the words of one character, ‘like a puddle in the sun: every day he became smaller and smaller. ’† Hannah symbolized the fight against evil for Henry. As noted by the Daniel Wallace, the author, in one of his interviews: â€Å"The stories that Henry has embraced, generated by his father, that only the Devil could have engineered the taking away of Henry’s sister. So, Henry had to believe in that evil in order to set himself up as a force of good in the world. † This was symbolically emphasized in the story as Hannah was often referred to have angelic qualities. As such, the loss of Hannah – which Henry though was his fault – made Henry’s life a struggle between good and evil and that somehow presented a sense of order into the complexities of the real scenarios that the magician was involved in. However, Hannah was also a source of Henry’s tortuous frustrations for he never can really rescue her from the â€Å"Devil† and Henry will never win against evil. This was emphasized by Henry in the novel: â€Å"Evil always wins†¦ Eventually evil wins. We fight it because it’s the right thing to do, but in the end we’ll always lose. Always. Because to be good- truly good- there are rules, we have rules inside of us, rules we have to follow to be that way, to stay good. And evil can do anything it wants to. It’s not a fair fight. † Wallace, the author, also notes that Henry will always fail at his goal to defeat the Devil because â€Å"The fact is that evil doesn’t exist. There isn’t this Manichean struggle between the two. † Marianne La Fleur, the unattainable Marianne La Fleur, the stage assistant, was the centerpiece in Henry Walker baffling life. In the novel, Henry brings her back to life in one of his shows. This stunt proves to be a success in Henry’s career. This somehow symbolizes Henry’s one good shot back at life; however, the trick fails to receive much awe as its eeriness does not impress the popular audience. In his attempt to love and to be loved, Henry also fails to no avail. Yet, Marianne serves a very defining role in Henry’s life. In a sense, she was the magician’s hope to life and love which remains unattainable, despite their similarities in â€Å"freakishness†. If Henry was presented as a man who had a devastatingly depressing life, his assistant – whom he loved – mirrored the same degree of oddity that he posed: Marianne La Fleur was not ugly, though; she was something worse. She was scary. Or no haunted. She was a haunted woman about whom, when you looked at her, you would wonder, What happened to her? . . . She was odd, and everything she did was odd. . . . Ask her a question, and there was always an uncomfortable pause before she replied. Even the simplest question, ‘How are you? ’ One, one thousand, two, one thousand, three. Fine, she said. One, one thousand. ‘How are you? ’ As described in the novel, Marianne was someone whose characteristics dwell between the living and dead. She was as troubled as the magician and that was probably why he became attracted to her. Through Marianne, Henry defines his fondness of the odd and the haunted. By being attracted to his weird stage assistant who is described as â€Å"a creature ever fluttering on the border between Life and Death†, the magician embraces the divergence from normalcy and tries to embrace the life of a â€Å"freak†. This tendency to be fond of what’s strange and unnatural gave him what he was always looking for: the love of a family. The freakishness was what defined the people who were in the circus – the people whom, as based on their narratives and recollections of Henry – loved and cared for the magician in the way that his family failed to do so. In the narratives of Rudy the Strongman, Jenny the Ossified Girl and JJ the Barker, the life of Henry was delivered not only to deliberately emphasize the horrors of the magician’s life. Rather, through their narrations, Henry was given more than pity. The circus denizens sympathized with their friend and even honored him by saying that â€Å"In the end, Henry was a man with two stories: one story was about revenge, and the other was about love. † In Henry’s life, Marianne was both his mother’s and his sister’s substitute. Through her, the author was able to emphasize an important theme that he tried to present in the story: â€Å"It’s about getting (a) family, losing (a) family. All of the stories presented are about family. Henry loses one family, but in the end he gets another since the circus becomes a family in itself, where the freaks are able to live a normal life with each other and love each other as real people, where their similarities are more important than their differences. † Marianne was the supposed fulfillment to Henry’s final vision which is to gain â€Å"that final ideal of community and family and being a part of the world. † References: Sobsey, Adam (2007). Mr. Sebastian and the Negro Magician: The new novel from Chapel Hills Daniel Wallace. Published 25 Jul 2007 (Retrieved April 6, 2009 from http://www. indyweek. com/gyrobase/Content? oid=oid%3A157570) Turner, Daniel Cross (2009). The Magical Work of Fiction: An Interview with Daniel Wallace. Published March 2009 (Retrieved April 6, 2009 from http://www. storysouth. com/2009/03/interview-with-daniel-wallace. html) ____________ (2007). Bigger Fish Swim in Wallaces Latest. Published 19 August 2007 in the Mobile Register (Retrieved April 6, 2009 from http://www. weirdplots. com/2007/08/that-old-multicolored-magic. html) Wallace, Daniel (2007). Mr. Sebastian and the Negro Magician. Doubleday. 257 pp.

Dead Man Walking :: essays research papers

Starring: Susan Sarandon Dead man walking is the story of a spiritual woman (Sr. Helen Prejean) who embarks on a dangerous journey with a convicted killer (Matthew Poncelot) and the profound changes it makes in her life. Confronted with the anger of the community and the private pain of the victims’ parents. Sr. Helen Prejean overcomes her own fears to fight for the life and soul of Matthew Poncelot. One of the main characters in the movie was a man by the name of Matthew Poncelot. Too me Poncelot was a very smart man. Before the movie started Matthew Poncelot had been in prison for four years instead of just sitting in his cell doing nothing he got every law book he could get his hands on and learnt every trick so he could file a appeal and get close to a good chance of winning. At the start of the movie I thought that Poncelot was innocent because of the way he presented himself to Sr. Helen and how cunning he was in the way that he made himself look innocent by reading all the law books and proclaiming his innocence. As the movie unfolded I found that my prediction was to be incorrect due to Poncelot’s behavior towards Sr. Helen and his mannerism as the movie goes on as well as the movie shows flash backs of the night and glimpses of Poncelot’s face. It must have taken great amounts of courage for Sr. Helen to confront a murder-rapist in his own environment in prison. Too me Sr. Helen played all her cards well, although she got the slack and abuse of everyone in the community she did what was best and that was to make Poncelot confess his guilt. The other main characters that suffered a lot through the whole ordeal were the victims’ parents. Though the whole movie they show little sections of how the family are feeling and how they overcome the whole problem. The movie also portrays how the parents feel towards the murderer and rapist Matthew Poncelot. The whole movie was based on justice and will Matthew Poncelot get what he deserves and that is the death penalty. Sure this is justice because of what happened but his friend should have got the same sentence. It was because Poncelot was poor that he couldn’t afford a good enough lawyer to give his client a fair trial. Dead Man Walking :: essays research papers Starring: Susan Sarandon Dead man walking is the story of a spiritual woman (Sr. Helen Prejean) who embarks on a dangerous journey with a convicted killer (Matthew Poncelot) and the profound changes it makes in her life. Confronted with the anger of the community and the private pain of the victims’ parents. Sr. Helen Prejean overcomes her own fears to fight for the life and soul of Matthew Poncelot. One of the main characters in the movie was a man by the name of Matthew Poncelot. Too me Poncelot was a very smart man. Before the movie started Matthew Poncelot had been in prison for four years instead of just sitting in his cell doing nothing he got every law book he could get his hands on and learnt every trick so he could file a appeal and get close to a good chance of winning. At the start of the movie I thought that Poncelot was innocent because of the way he presented himself to Sr. Helen and how cunning he was in the way that he made himself look innocent by reading all the law books and proclaiming his innocence. As the movie unfolded I found that my prediction was to be incorrect due to Poncelot’s behavior towards Sr. Helen and his mannerism as the movie goes on as well as the movie shows flash backs of the night and glimpses of Poncelot’s face. It must have taken great amounts of courage for Sr. Helen to confront a murder-rapist in his own environment in prison. Too me Sr. Helen played all her cards well, although she got the slack and abuse of everyone in the community she did what was best and that was to make Poncelot confess his guilt. The other main characters that suffered a lot through the whole ordeal were the victims’ parents. Though the whole movie they show little sections of how the family are feeling and how they overcome the whole problem. The movie also portrays how the parents feel towards the murderer and rapist Matthew Poncelot. The whole movie was based on justice and will Matthew Poncelot get what he deserves and that is the death penalty. Sure this is justice because of what happened but his friend should have got the same sentence. It was because Poncelot was poor that he couldn’t afford a good enough lawyer to give his client a fair trial.

Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh)

ASSIGNMENT on Income Tax Authorities in Bangladesh [pic] National Board of Revenue – NBR Rajashwa Bhaban Segunbagicha, Dhaka Telephone: +88 02 933-3444. http://www. nbr-bd. org National Board of Revenue (NBR), Bangladesh. Page 2 of 31 Table of contents: |Serial |Topic |Page No. | |I |Cover |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 01 | | |Page†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | | | |. | |II |Topic/Source of the ASSIGNMENT†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 02| |III |Table of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 03| | |contents†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | | |01 |Letter of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 04| | |Transmittal†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | |02 |Acknowledgement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 05| |03 |Background of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 06| | |NBR†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | | |04 |Taxation and its |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 07| | |history†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | |05 |Tax Authori ties of Bangladesh †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 | |06 |Types of Income †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 | |07 |Classification of Tax systems†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 | |08 |Types of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦14 | | |Taxation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | |09 |Methodology †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 01 Sources of Income†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 02 Tax Rate†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 03 Tax Rebate for investment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 04 Who should submit Income Tax Return? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦17 | | |9. 05 Time to submit Income Tax Return †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦18 | | |9. 06 Assessment Procedure †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 07 Tax withholding functions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 08 Major areas for final settlement of tax liability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦22 | | |9. 09 Fiscal incentives †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦23 | | |9. 10 Avoidance of Double Taxation Agreement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |10 |Steps for collecting Income Tax in Bangladesh†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |11 |Procedure of Assessment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦25 | |12 |Problems for collecting Income Tax†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦26 | |13 |Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦31 | | |†¦Ã¢â‚¬ ¦.. | | National Board of Revenue (NBR), Bangladesh.Page 3 of 31 Letter of Transmittal March 03, 2012 To Md. Abdul Awal Chairman, EECS deparment NorthSouth University Basundhara Campus, Dhaka. Subject: Submission of Assignment on â€Å"Income Tax Authorities in Bangladesh†. Dear Sir I am pleased to submit this Assignment-report on â€Å"Income Tax Authorities in Bangladesh†. This research program was taken by the help of â€Å"Three tax system of Bangladesh†, written by M. A. Akkas, and â€Å"Income Tax† written by â€Å"Mr. Mahmud† and â€Å"Purohit Bhattacharjee†. Here is the report on the observational study of â€Å"Income Tax authority in Bangladesh†.We honestly believe that this report will fulfill the requirements of the case report, which will help us a lot to gain sufficient knowledge about the â€Å"Income Tax authority in Bangladesh† Sincerely, Deb kumar Roy ID:0910019040 National Board of Revenue (NBR), Bangladesh. Page 4 of 31 Acknowledgement I am very much grateful to the God first, who has given me all the ability to perform this chore. At last but not the least, I am grateful to my ever-respected parents those who always give us mental support and well wishes.National Board of Revenue (NB R), Bangladesh. Page 5 of 31 Background of NBR The National Board of Revenue (NBR) is the central authority for tax administration inBangladesh. ItwasestablishedbyPresident'sOrderNo. 76of1972. Administratively, it is under the Internal Resources Division (IRD) of the Ministry of Finance (MoF). MoF has 3 Divisions, headed by 3 permanent Secretaries to the Government, namely, the Finance Division the Internal Resources Division (IRD) and the Economic Relations Division (ERD). The Secretary, IRD is the ex-officio Chairman of NBR.NBR is responsible for formulation and continuous re-appraisal of tax-policies and tax-laws, negotiating tax treaties with foreign governments and participating in inter-ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration. The main responsibility of NBR is to collect domestic revenue (primarily, Import Duties and Taxes, VAT and Income Tax) for the government. Other responsibilities include administration of al l matters related to taxes, duties and other tax producing fees.Under the overall control of IRD, NBR administers the Excise, VAT, Customs and Income-Tax services consisting of 3434 officers of various grades and 10195 supporting staff positions (Approved set up as on 09 Feb. , 2000 AD). Negotiating tax treaties with foreign governments and participating in inter- ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration are also NBR's responsibilities. The main responsibility of NBR is to mobilize domestic resources through collection of import duties and taxes, VAT and income tax for the government.Side by side with collection of taxes, facilitation of international trade through quick clearance of import and export cargoes has also emerged as a key role of NBR. Other responsibilities include administration of matters related to taxes, duties and other revenue related fees/charges and prevention of smuggling. Under the overall control of IRD, NBR administers the excise, VAT, customs and income-tax services consisting of 3434 officers of various grades and 10195 supporting staff positions. National Board of Revenue (NBR), Bangladesh. Page 6 of 31Taxation and its history Taxation- one of the major sources of public revenue to meet a country's revenue and development expenditures with a view to accomplishing some economic and socialobjectives,suchasredistributionofincome,pricestabilizationand discouraging harmful consumption. It supplements other sources of public finance such as issuance of currency notes and coins, charging for public goods and services and borrowings. The term â€Å"Tax† has been derived from the French word â€Å"Taxe† and etymologically, the Latin word â€Å"Taxare† is related to the term ‘tax', which means ‘to charge'.Tax is ‘a contribution exacted by the state'. It is a non-penal but compulsory and unrequited transfer of resources from the private to the public sector, levied based on predetermined criteria. According to Article 152(1) of the Constitution of Bangladesh, taxation includes the imposition of any tax, rate, duty or impost, whether general, local or special, and tax shall be construed accordingly. Rate is a local tax imposed by local government on its residents or the property owners of the locality, a duty is a tax levied on a commodity, and an impost is a tax imposed for an entry into a country.Under the provision of article 83 of the Constitution, â€Å"no tax shall be levied or collected except by or under the authority of an Act of Parliament†. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. The system, however, developed based on generally accepted canons and there had been efforts towards rationalizing the tax administration for optimizing revenue collection, reducing tax evasion and preventing revenue leakage through system loss.Taxes include narcotics duty (collected by the Department of Narcotics Control, Ministry of Home Affairs), land revenue (administered by the Ministry of Land and collected at local Tahsil offices numbered on average, one in every two Union Parishads), non-judicial stamp (collected under the Ministry of Finance), registration fee (collected by the Registration Directorate of the Ministry of Law, Justice and Parliamentary Affairs) and motor vehicle tax (collected under the Ministry of Communication). National Board of Revenue (NBR), Bangladesh.Page 7 of 31 The tax structure in the country consists of both direct (income tax, gift tax, land development tax, non-judicial stamp, registration, immovable property tax, etc) and indirect (customs duty, excise duty, motor vehicle tax, narcotics and liquor duty, VAT, SD, foreign travel tax, TT, electricity duty, advertisement tax, etc) taxes. The present land revenue system of Bangladesh has its base in the East Bengal state acquisition and tenancy act 1950 which established a dire ct contract between the taxpayer and the government.The most important tax on the value of transferred property is the non-judicial stamp tax (levied under the Stamp Act 1899), which has been in existence since January 1899. Current rates of non-judicial stamp duty are provided in the First Schedule of the Finance Act 1998, ranging from Tk. 4 to Tk. 10,000 in case of absolute rate, or from 0. 07% to 1. 5% of the value of consideration in case of ad valorem rate. The judicial stamp tax is being levied under the Court Fees Act 1870, although the levy of court fees originated in the introduction of the Bengal Regulation No. 8 of 1795. The first sales tax was introduced in the former Central Provinces of India in 1938. In Bengal, sales tax was adopted in 1941. In 1948, sales tax was transferred as a central tax under the General Sales Tax Act of 1948. The Sales Tax Act 1951 came into force on 1 July 1951 by repealing the Pakistan General Sales Tax Act of 1948. Until 1982, sales tax was being collected under the 1951 Act, which was replaced by the Sales Tax Ordinance 1982. The VAT law was promulgated by repealing the Business.Income tax was first introduced in the subcontinent by the British in 1860 to make up the revenue deficit caused by the sepoy revolt, 1857. After independence of Bangladesh, income tax was made effective under the Income Tax Act 1922 passed on the basis of the recommendations of the All-India Income Tax Committee appointed in 1921. Currently, income tax has been imposed under the Income Tax Ordinance 1984 (ITO) promulgated on the basis of recommendations of the Final Report of the Taxation Enquiry Commission submitted in April 1979.Income taxpayers (assesses) are classified as individuals, partnership firms, Hindu undivided National Board of Revenue (NBR), Bangladesh. Page 8of 31 families (HUF), associations of persons (AOP), companies (publicly traded and private), local authorities, and other artificial juridical persons. Tax rates and scope of taxable income differ based on residential status of an assesses (resident or non- resident). From fiscal or assessment year, (AY) 2000-01, there is a filing threshold of annual total income of Tk. 00,000 applicable for individuals (including non-resident Bangladeshis), partnership firms, HUF, AOP and assesses other than companies and local authorities. In case an identity of this group has a total annual income less than this level, he is not required to submit tax return but if someone's income is higher, he is to pay a minimum tax of Tk. 1,000. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. National Board of Revenue (NBR), Bangladesh. Page 9 of 31 Tax Authorities of Bangladesh ? There are 3-divisions under the Ministry of Finance (MOF) and Secretary leads each division. ? |The Chairman of NBR (National Board of Revenue) is working |under Internal | | |Resource Division (IRD). | | | | | | | | | | |? |NBR is the apex body of the Tax Admi nistration. | | It consists of two parts: (1) Customs & VAT (2) Income Tax. Both are under the same authority.There are 4-members under NBR. ? Under the NBR, a Commissioner of Taxes is the head of the department and he is in charge of a taxes Zone. There are 8-Zones in Bangladesh. National Board of Revenue (NBR), Bangladesh. Page 10 of 31 [pic] National Board of Revenue (NBR), Bangladesh. Page 11 of 31 Types of Income Income Assessable IncomeNon-Assessable Income Taxable Income Non-taxable Income Income: Income means anything received in cash or in kind unless exempted by laws. 1) Assessable Income: Assessable Incomes are those incomes, which are included in the determination of total income of a taxpayer. ) Taxable Income: Taxable Incomes are those incomes that the tax is to be paid on those incomes. b) Non- Taxable Income: Non – taxable income is taken into total income for taxation rate purpose but no tax is to be paid on this part of income. 2) Non- Assessable Income: Non - assessable incomes are those incomes which are not included in the determination of total income of a taxpayer. National Board of Revenue (NBR), Bangladesh. Page 12 of 31 Classification of Tax systems Classification of Tax System Single Tax Multiple Taxes 1. Single Tax: Only one tax for everybody.Single tax is the poll tax or the head tax or adolescent tax, which is imposed on a person simply because he is there in the society. 2. Multiple Taxes:A system under which different types of taxes shall be levied by the govt. according to suitability. Ex. Income Tax, VAT. National Board of Revenue (NBR), Bangladesh. Page 13 of 31 Types of Taxation Types of Taxation a) Direct Tax b) Indirect Tax a) Progressive Tax b) Regressive Tax c) Proportional Tax a) Direct Tax: Direct tax is a sort of tax the impact of effect incidents and which fall back on the person on whom it is imposed. . e. : Income Tax, Marriage Tax etc. b) Indirect Tax: Indirect taxes are those burden of which can be passed o n others through price vehicles. c) Progressive Tax: The tax rate increases as the taxable income/amount increases. d) Regressive tax: The opposite of a progressive tax is a regressive tax where the tax rate decreases as the taxable income/amount increases. e) Proportional Tax: In between is a proportional tax, where tax is fixed as the amount to which the rate is applied increases. National Board of Revenue (NBR), Bangladesh. Page 14 of 31 MethodologyAmong direct taxes, income tax is one of the main sources of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay†- is the basic principle of charging income tax. It aims at ensuring equity and social justice. Sources of Income: For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows: †¢Salaries †¢Interest on securities †¢Income from house property †¢Income from agriculture †¢Income from business or profession Capital gains †¢Income from other sources. Tax Rate (Assessment Year- 2008-09): Other than Company: For individuals other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers, tax payable for the |First |1,65,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | |Next |3,75,000/- |20% | |Rest Amount | |25% |For female taxpayers, senior taxpayers of age 70 years and above and retarded taxpayers, tax payable for the |First |1,80,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | National Board of Revenue (NBR), Bangladesh. Page 15 of 31 |Next |3,75,000/- |20% | |Rest Amount | |25% |Minimum tax for any individual assesses is Tk. 2,000 Non-resident Individual25% (other than non-resident Bangladeshi) For Companies Publicly Traded Company27. 5% Non-publicly Traded Company37. 5% Bank, Insurance & Financial Company 45% Mobile Phone Operator Compan y45% If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed. Tax Rebate for investment: Rate of Rebate: Amount of allowable investment is either up to 25% of total income or Tk. 5,00,000/- whichever is less.Tax rebate amounts to 10% of allowable investment. Types of investment qualified for the tax rebate are: †¢Life insurance premium †¢Contribution to deferred annuity †¢Contribution to Provident Fund to which Provident Fund Act, 1925 applies †¢Self contribution and employer's contribution to Recognized Provident Fund †¢Contribution to Super Annuation Fund †¢Investment in approved debenture or debenture stock, Stocks or Shares †¢Contribution to deposit pension scheme †¢Contribution to Benevolent Fund and Group Insurance premium †¢Contribution to Zakat Fund Donation to charitable hospital approved by National Board of Revenue †¢Donationtophilanthropicoreducationalinstitutionapprovedbythe Gov ernment †¢Donation to socioeconomic or cultural development institution established in Bangladesh by Aga Khan Development Network National Board of Revenue (NBR), Bangladesh. Page 16 of 31 Who should submit Income Tax Return? †¢If total income of any individual other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers during the income year exceeds Tk 1,65,000/-. If total income of any female taxpayer, senior taxpayer of 70 years and above and retarded taxpayer during the income year exceeds Tk 1,80,000/-. †¢If any person was assessed for tax during any of the 3 years immediately preceding the income year. †¢A person who lives in any city corporation/paurashava/divisional HQ/district HQ and owns a building of more than one storey and having plinth area exceeding 1,600 sq. feet/owns motor car/owns membership of a club registered under VAT Law. †¢If any person subscribes a telephone. If any person runs a business or profession having trade license. †¢Any professional registered as doctor, lawyer, income tax practitioner, Chartered Accountant, Cost & Management Accountant, Engineer, Architect and Surveyor etc. †¢Member of a Chamber of Commerce and Industries or a trade Association. †¢Any person who participates in a tender. †¢A person who has a Taxpayer's Identification Number (TIN). †¢Candidate for Union Parishad, Paurashava, City Corporation or Parliament. Time to Submit Income Tax Return: For CompanyBy fifteenth day of July next following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months. For Other than Company Unless the date is extended, by the Thirtieth day of September next following the income year. Consequences of Non-Submission of Return †¢imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/- †¢In case of a continuing default a further penalty of Tk. 50/- for every day of delay.National Board of Revenue (NBR), Bangladesh. Page 17 of 31 Assessment Procedures: †¢For a return submitted under normal scheme, assessment is made after hearing. †¢For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is determined to be an assessment order. Universal Self Assessment is of course subject to audit. Appeal against the order of DCT: A taxpayer can file an appeal against DCT's order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals) and to the Taxes Appellate Tribunal against an Appeal order. Tax withholding functions:In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source. Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and deposit the same to the Go vernment Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate. Heads of Income Subject to deduction or collection of income tax at source with specified rates of deduction. |No. Heads |Section/Rule |Rate |Chalan in the | | | | | |name of | |1 |Salaries | | |Respective | | | |Section 50 |deduction at average rate |Zone | |2 |Discount on the real value of | |deduction at normal rate or maximum rate |LTU | | |Bangladesh Bank Bills |Section 50A |whichever is greater. | |3 |Interest on securities |Section 51 |10%on interest or discount |LTU | |4 |Supply of goods and execution of | |nil up to 1 lac, 1-5 lacs |Zone-2 (Partly) &| | |contracts and sub-contracts |Section |(1%), 5-15 lacs (2. 5%), 15- |LTU | | | |52(Rule 16) |25 lacs 3. 5% and 25 lacs and above | | | | | |(4%) | | National Board of Revenue (NBR), Bangladesh. Page 18 of 31 |5 |Indenting commission / Shipping | |3. 5% of the to tal receipt of indenting |Zone-2 | | |agency commission |Section 52 (Rule 17) |commission & 5% of total Shipping agency | | | | |commission receipt | | |6 |Royalty, Fees for professional or | | |Zone-8 | | |technical services |Section 52 A |10% of the fees | | |7 |Stevedoring agency & Security |Section 52 | |Ctg. Zone- | | |service |AA |7. 5% of the fees |2 | |8 |C & F agency commission |Section 52 | |Zone-2 | | | |AAA |7. 5% of the fees | | |9 |Sale of bandrolls ( for biri) | | |Respective | | | |Section 52B |6% of the value of bandrolls. Zone | |10 |Compensation for acquisition of | |6% of the compensation money |Zone-2 | | |property |Section 52C | | | |11 |Interest on saving instruments | |10% of the amount of interest (Current |Zone-2 | | | |Section 52D |rate) | | |12 |Collection of tax from brick | |1 Sec. = Tk. 10,000/ for each brick field. |Respective | | |manufacturers | |1. 5 Sec. = Tk. 2,000/ for each brick |Zone | | | | |field. | | | | |Section 52F |2 Sec. = Tk. 18,000/ f or each | | | | | |brick field. | | |13 |Commission on Letter of | |5% of the amount of commission. |LTU | | |Credits |Section 52I | | | |14 |Issuing & Renewal of trade | Tk 500/- For renewal of each |Zone-3 | | |licence |Section 52K |Lincence | | |15 |Trustee fees |Section 52L |10% | | |16 |Frieght Forward agency | | | | | |Com. |Section 52M |7. 5% | | |17 |Rental power |Section 52N |4% | | |18 |Import of goods |Section 53 (Rule17A) | |Zone-2 | | | | |3% of the value of imports. | |19 |Income from house property (house | |No deduction if monthly rent is below |Zone-2 | | |rent) | |20,000/- |Dha & Other | | | |Section 53A (Rule17B)|3% (if monthly rent is |outside | | | | |20,000-40,000 Tk. ) and |Zone | | | | |5% (if monthly rent is above | | | | | |40,000 Tk. | | |20 |Shipping business of resident | | |Zone-2,ctg | | | |Section 53AA |5% of freight | | |21 |Export of manpower |Section 53B (Rule | |Zone-2, dhk & ctg| | | |17C) |10% of the service charges. | | |22 |Export of Knitwear |Section 53BB |0. 25% |Zone-5 | |23 |Member of Stock |Section | |Zone-7 | | |Exchange |53BBB |0. 015% | | |24 |Export of goods except |Section |0. 25% |Zone-5 | National Board of Revenue (NBR), Bangladesh. Page 19 of 31 |Knitweare & Woven garments |53BBBB | | | |25 |Sale of goods by public auction |Section 53C (Rule | |Zone-2 | | | |17D) |5% of the sale price | | |26 |Courier Service (Non- resident) | | |Zone-6 | | | |Section 53CC |7. 5% | | |27 |Payment to film actors and actresses| |5% of the amount paid exceeding |Zone-2 | | | |Section 53D (Rule |Tk. 6000/- | | | | |17E) | | | |28 |Cash subsidy |Section 53DD |5% |Zone-5 | |29 |Commission Fees or discount paid to| | |Zone-2 & LTU | | |distributors |Section 53E (Rule |7. 5% of the amount of commission. | | | | |17G) | | | |30 |Commission or charges paid to the | | |Dhk. Zone- | | |agents of foreign buyers | | |6, | | | | | |Ctg.Zone-3 and | | | | |4 % on the amount of commission or charges. |Zone of | | | |Section 53EE | |Respect ive | | | | | |Division | |31 |Interest on bank deposits |Section 53F (Rule |10% of the amount of interest. |Zone-1 | | | |17H) | | | |32 |Real Estate & Developers | |In case of Bldg. 250 per sq. eter |Zone-5 | | | | |In case of land 5% of deed value | | | | |Section 53FF | | | |33 |Insurance commission | |3% on the amount of commission |LTU | | | |Section 53G | | | |34 |Commission paid to the Surveyors of | | |Dhk. Zone- | | |General Insurances | | |2, | | | | | |Ctg. Zone-3 and | | | | |7. 5% on the amount of commission. Zone | | | |Section 53GG | |of | | | | | |Respective | | | | | |Division | |35 |Transfer of property |Section 53H (Rule |5% of the value of the property. |Survey | | | |17I) | |Zone | | |Interest on Post Office | |No deduction if the amount of interest does|Zone-2 | | |Savings Bank Account | |not exceeds Tk. 1,50,000 and if exceeds | | | | |Section 53I |then 10% on the amount of interest . | | |36 |Rent of vacant land, plant and | No deduction if monthly rent is b elow |Zone-2 | | |machinery | |15,000/- | | | | |Section 53J (Rule |3% (if monthly rent is | | | | |17BB) |15,000 -30,000 Tk. ) and | | | | | |5% (if monthly rent is above | | | | | |30,000 Tk. ) | | National Board of Revenue (NBR), Bangladesh. Page 20 of 31 |37 |Advertising bill of news paper, | | |Zone-5 | | |magazine, private television | |3% of the value of the property. | | |channel |Section 53K | | | |38 |Dividend | | |LTU (only LTU’s | | | | |(1) Resident individual 10%, non-resident |files) all others| | | |Section 54 |individual 25% (2) Company 15% |Zone-2 | |39 |Income from lottery |Section 55 |20% of the amount won. |Zone-2 | |40 |Income of non-resident Other than | |Company – rate applicable to the com. Other|Zone-6 | | |non- resident Bangladeshi} |Section 56 |than company – maximum rate. | | Major areas for final settlement of tax liability:Tax deducted at source for the following cases is treated as final discharge of tax liabilities. No additional tax is charged or refund is allowed in the following cases:- †¢Supply or contract work †¢Band rolls of hand made cigarettes †¢Import of goods †¢Transfer of properties †¢Export of manpower †¢Real Estate Business †¢Export value of garments †¢Local shipping business †¢Royalty, technical know-how fee †¢Insurance agent commission. †¢Auction purchase †¢Payment on account of survey by surveyor of a general insurance company †¢Clearing & forwarding agency commission. †¢Transaction by a member of a Stock Exchange. †¢Courier business †¢Export cash subsidy Tax Recovery System:In case of non-payment of income tax demand the following measures can be taken against a taxpayer for realization of tax:- †¢Imposition of penalty †¢Attachment of bank accounts, salary or any other payment. †¢Filing of Certificate case to the Special Magistrate. National Board of Revenue (NBR), Bangladesh. Page 21 of 31 Advanc e Payment of Tax: Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka three lakh. Penalty is imposed for default in payment of any installment of advance tax. Fiscal incentives : Following are fiscal incentives available to a taxpayer: )Tax holiday: Tax holiday is allowed for industrial undertaking, tourist industry and physical infrastructure facility established between 1st July 2008 to 30th June 2011 in fulfillment of certain conditions. Industrial Undertaking Eligible for Tax holiday: (i)An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide & pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, c hemicals and pharmaceuticals. (ii)An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday:Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant & supply through pipe line, waste treatment plant, solar energy plant, export processing zone. Tourism Industry Eligible for Tax holiday: Residential hotel having facility of three star or more. b)Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking in the first year of commercial production 50%, in the second year 30% and in the third year 20%. )Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax. d)Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial production. e)Income from fishery, poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government bonds. National Board of Revenue (NBR), Bangladesh. Page 22 of 31 f)Income derived from export of handicrafts is exempted from tax up to 30th June, 2011. )An amount equal to 50% of the income derived from export business is exempted from tax. h)Listed companies are entitled to 10% tax rebate if they declaredividend of 20% or more. i)Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011. Avoidance of Double Taxation Agreement: There are agreements on avoidance of double taxation between Bangladesh and 28 co untries which are:- (01) United Kingdom of Great Britain and Northern Ireland (02) Singapore (03) Sweden (04) Republic of Korea (05) Canada (06) Pakistan (07) Romania (08) Sri Lanka (09) France (10) Malaysia (11) Japan (12) India (13) Germany 14) The Netherlands (15) Italy (16) Denmark (17) China (18) Belgium (19) Thailand (20) Poland (21) Philippines (22) Vietnam (23) Turkey (24) Norway (25) USA (26) Indonesia (27) Switzerland (28) Oman. National Board of Revenue (NBR), Bangladesh. Page 23 of 31 Steps for collecting Income Tax in Bangladesh Submission of income tax returns is generally due by: > 30th September in case of non-companies and > 31st December in case of companies. Assessment is made in several procedures. They are: ? Self assessment ? Presumptive assessment ? Spot assessment ? Pre-audit based assessment. However, certain percent of self assessment cases are selected for audit.Assesses can prefer appeal if aggrieved by his assessment. There are three primary forums for a ppeal. They are to the Appellate Commissioner/Additional Commissioner/Joint Commissioner or to the Commission for reviews. The decisions of Appellate Commissioner/Additional Commissioner/Joint Commissioner can be challenged to the next Appellate Court named as Appellate Tribunal. Withholding tax is levy able on a number of items including contractors, imports, transfer of urban land/building, bank deposits etc. National Board of Revenue (NBR), Bangladesh. Page 24 of 31 Procedure of Assessment Generally the followings steps are followed in case of Assessment of theCompany and the Corporation: Step-1 Computation of Business Income Step-2 Computation of Total Income Step-3 Determination of Total Tax Liabilities Step-4 Determination of Net Tax Liabilities According to Sections 28, 29 and 30 of ITO, 1984 Income from business is to be calculated after considering admissible and inadmissible expenses to this end. Total Income of the Company is to be calculated by adding other income with i ncome from business. Total Tax liabilities are to be determining by applying prescribed tax rate. Net Tax liability is to be ascertained by deducting the following tax rebate from Total Tax liabilities: >10% Tax rebate on foreign income Tax rebate on increased production in case of industrial company, if applicable. >Tax rebate on export income (at rate applicable) >Tax rebate and average rate on tax free income. National Board of Revenue (NBR), Bangladesh. Page 25 of 31 Problems for collecting Income Tax Tax avoidance is one of the main problems for collecting Income Tax by the Income Tax Authority in Bangladesh. It is the legal utilization of the tax regime to one's own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by illegal means. The term tax mitigation is a synonym for tax avoidance.Its original use was by tax advisors as an alternative to the pejorative term of tax avoidance. Latterly the term has also been used in the tax regulations of some jurisdictions to distinguish tax avoidance foreseen by the lawmakers from tax avoidance which exploits loopholes in the law. Based on these concepts arises the pillars of Tax Protesters as well as Tax Resistance: Some of those attempting not to pay tax believe that they have uncovered interpretations of the law that show that they are not subject to being taxed: these individuals and groups are sometimes called tax protesters. An unsuccessful tax protestor has been attempting openly to evade tax, while a successful one avoids tax.Tax resistance is the declared refusal to pay a tax for conscientious reasons (because the resister does not want to support the government or some of its activities). Tax resistors typically do not take the position that the tax laws are themselves illegal or do not apply to them (as tax protesters do) and they are more concerned with not paying for particular gover nment policies that they oppose. National Board of Revenue (NBR), Bangladesh. Page 26 of 31 Responses to tax avoidance: Avoidance also reduces government revenue and brings the tax system into disrepute, so governments need to prevent tax avoidance or keep it within limits. The obvious way to do this is to frame tax rules so that there is no scope for avoidance. In practice, this has not proved achievable nd has led to an ongoing battle between governments amending legislation and tax advisors' finding new scope for tax avoidance in the amended rules. Tax evasion: By contrast, tax evasion is the general term for efforts by individuals, firms, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earn ed; or overstating deductions). Illegal income and tax evasion:Who earn income by illegal means (gambling, theft, drug trafficking etc. ) is required to report unlawful gains as income when filing annual tax returns. Suspected lawbreakers have therefore been charged with tax evasion when there is insufficient evidence to try them for their non-tax related crimes. Other times, tax evasion can be used as a â€Å"one more nail in the coffin† by prosecutors by stating that if a person earns illegal income, s/he may also be guilty of tax evasion. Those who attempt to report illegal income as coming from a legitimate source could be charged with money laundering. National Board of Revenue (NBR), Bangladesh. Page 27 of 31 Evasion of Value Added Tax (VAT):During the latter half of the twentieth century, Value Added Tax (VAT) has emerged as a modern form of consumption tax through the world. Producers who collect VAT from the consumers may evade tax by under-reporting the amount of sa les. Control of evasion: Level of evasion depends on a number of factors one of them being fiscal equation. People's tendency to evade income tax declines when the return for due payment of taxesisnotobvious. Evasionalsodependsontheefficiencyofthetax administration. Corruption by the tax officials often render control of evasion difficult. Tax administrations resort to various means for plugging in scope of evasion and increasing the level of enforcement.Public opinion on tax avoidance: Tax avoidance may be considered to be the dodging of one's duties to society, or alternatively the right of every citizen to structure one's affairs in a manner allowed by law, to pay no more tax than what is required. Attitudes vary from approval through neutrality to outright hostility. Attitudes may vary depending on the steps taken in the avoidance scheme, or the perceived unfairness of the tax being avoided. Corruption by tax officials: Corrupt tax officials cooperate with the tax payers who int end to evade taxes. When they detect an instance of evasion, they refrain from reporting in return for illegal gratification or bribe.Corruption by tax officials is a serious problem for the tax administration in a huge number of underdeveloped countries. National Board of Revenue (NBR), Bangladesh. Page 28 of 31 The distinction in various jurisdictions of Tax Evasion and Tax Avoidance: The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In general, the term â€Å"evasion† applies to illegal actions and â€Å"avoidance† to actions within the law. The term â€Å"mitigation† is also used in some jurisdictions to further distinguish actions within the original purpose of the relevant provision from those actions that are within the letter of the law, but do not achieve its purpose. National Board of Revenue (NBR), Bangladesh. Page 29 of 31 ConclusionThough the rate of tax revenue is to GDP is very negligible, despite the gover nment is trying to maximize its tax revenue through different method. But the government should also remind the cannon of convenience while collecting tax from assesses. As we are living in a civilized society – should come forward to pay taxes to government in order to conduct the administrative, defense and development activities of the country. Otherwise we would not be able to prove ourselves as civilized people. Tax is the most important in the hand of the government to control the economy as well as the inflection. It also helps in push money to the economy, develop certain source of the economy and control some other activities of the economy.No Government can run it’s and perform administration works without collecting tax as a source of revenue. So, the Government imposes tax over the company and the corporations. On the other hand Government can also intensive to the infant and certain basic industry for protection through its tax policy. National Board of Re venue (NBR), Bangladesh. Page 30 of 31 ? The End ? National Board of Revenue (NBR), Bangladesh. Page 31 of 31 ———————– [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [? ] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic]

How important is it that Othello is black?

Othello's race and colour are explored in the play, especially in terms of his interracial marriage with Desdemona and therefore are very important and significant. The play ‘Othello' generates dichotomy views on the issue of race at that time and the different confrontations of it allow us to acquire a perspective on Elizabethan attitudes as well as to consider our own argument. One could argue against the importance of Othello's colour like A.C. Bradley who introduced a contention, which acquaints us with such an argument. However, even though Bradley's aspiration to respond to race in a humane manner is hesitant, it is reasoned as he focuses on character and motivation. Bradley fails to observe the racial issue a very significant one and considers it to be: ‘unimportant in regard to the essentials of Othello's character.' He does not find Othello's colour damaging to his dignity either: ‘He comes before us, dark and grand, with a light upon him from the sun where he was born' and recalls that in his view an Englishman would have been as much a victim as this Moor in these circumstances. An interesting issue that many critics debate about is Othello's precise ethnic origins, taking great pains to prove that Othello would have been Arabic in appearance. What Bradley explains on this issue is: â€Å"Perhaps if we saw Othello coal-black with the bodily eye, the aversion of our blood†¦would overpower our imagination†. He most probably had in mind a very dark skinned African Othello, which he argues would be inappropriate for the play. A further argument against the importance of Othello's race could be seen from Jane Adamson who recalls nothing on the debate about the exact shade of Othello's skin, apart from the fact that it is absurd. She assumes that the significance of race in the play: â€Å"has usually been over-emphasised by 20th century critics and producers†. I too agree with her acuity of the matter and furthermore stress to highlight the unsuitable overemphasis on the aspect of Othello's skin colour because other elements in the play such as the tragedy of the play are being isolated. On the basis of being against the importance of Othello's colour and race, it could be argued that Shakespeare presented a black hero instead of a white one to introduce the idea of difference or simply included it as a stage decoration, and from Bradley's point of view if anyone congratulated Shakespeare on the â€Å"accuracy of his racial psychology† – he would have laughed! It is also fair to argue that Othello's race is a very important and crucial issue that many would say interferes with the ethics of the Elizabethan principles at that time, but some chose to find justifications in order to come to terms with Othello, his race and his presence in the play. In his criticism Calderwood focuses on Othello as an extreme outsider amongst the Venetians: â€Å"Moors were simply outsiders, the other who is not like us† however he concludes by awarding Othello his acceptance due to Othello's Christianity. Throughout his criticism Calderwood does not stop supporting the idea of Othello being an outsider, by calling him a ‘sub-human' and emphasising his Moorish and demonic qualities by stating that the Venetian people were ‘honest citizens' and Othello was a ‘deceitful infidel' who was more closely related to animals and the ‘Prince of Darkness'. Nevertheless Calderwood contradicts himself as he jumps from criticising Othello about his race to excusing his dislocation in Venice by accepting the Moor based on his Christianity and his similarity with the Venetians in religion and affirmative actions. Calderwood goes on to reinforce his viewpoint by saying that with his new Christian attitude and lifestyle Othello essentially belongs in Venice â€Å"because he is newly washed in the Blood of the Lamb† and he is not actually an evil enemy amongst honest citizens. He also insists that although Othello is from a different race that comes with many negative associations as well as that he was a former ‘infidel', he should be accepted based on his positive Christian characteristics. Bearing in mind the argument put forward by Calderwood, it is necessary to consider the subsequent viewpoint: Could it be argued that perhaps due to the criticisms, needless and false comments from different characters like Iago on the subject of Othello's race and his marriage to Desdemona a negative transition occurs from a noble Christian to a traditional black Moor? The pressures of Othello's marriage and the negative reactions of those around him do add to his downfall, all of which race is a major factor of, and that underlines the importance of Othello's race in the play. Calderwood set up Othello as a terrific monster, and attempted to renovate him as a Christian, who was worthy of being accepted into his surroundings, however in my opinion, in attempt to explain why he feels Othello deserved the acceptance because of his Christianity, Calderwood's contention is unconvincing but interesting as its an intriguing justification for such a important question of matter in the play as ‘race'. It is difficult to settle on one aspect of the dispute as the contentions introduced by Bradley, Adamson and Calderwood seem to evolve into an assumption against the importance of Othello's colour and race. I must however stress to extend the argument in favour of the importance of Othello's race and colour. All criticism of the marriage is based solely on ‘racial considerations' and this provokes characters to turn against Othello. At the beginning of the play Othello sees himself as worthy of Desdemona's love and his self-perception is that of equality with Desdemona. He accentuates this when he says: ‘She had eyes and chose me' (III.3.192). Othello begins as a respectable Christian general, however, with extensive criticism such as Brabantio's, Othello loses confidence and becomes easily persuaded by Iago who views Othello as a ‘violently jealous fool like all Africans' and ‘a lascivious moor' (I.1.125). With his insight on the nature of Othello, Iago's menacing and insidious racism deteriorates throughout the play and causes the obliteration of the black and white harmony that existed before and causes Othello to behave in an artificial way setting him into an utterly destructive fury that destroys himself and his marriage. When Iago annihilates Othello's positive perception of Desdemona, Othello starts to feel the threat towards his honour and articulates his anger by speaking of his colour in a cynical way: â€Å"Her name, that was as fresh as Dian's visage, is now begrimed and black as mine own face† (III.3.389-91). It is a good example to show how Othello's unawareness of the significance of his race changed by Iago's racism and cruel intentions, turned him into a completely different person, conscious of his displacement and Desdemona's infidelity. Desdemona alone has always acknowledged Othello's inner worth: ‘I saw Othello's visage in his mind' (I.3.252), and even when his morality was concealed she preserved her vision: ‘†¦his unkindness may defeat my life, but never taint my love' (IV.2.162). She is unswervingly loyal to Othello and even when she dies, she declares her love for the inner, obscured Othello, saying: ‘Commend me to my kind lord' (V.2.126). Desdemona identifies her husband's jealousy as ignorable and continues to give him her love to the fullest extent: ‘†¦my love doth so approve him, that his stubbornness, his checks and frowns †¦have grace in them' (IV.3.19). Considering the controversial notions, it is also crucial to analyse attitudes to race in the Elizabethan era, as historicist or Elizabethan attitudes to race in the 16th century were very different to the attitudes now. One could argue that Othello's race, being black in colour, had a shock value effect on Shakespeare's audience. To the Elizabethans Othello's skin colour would not only have displayed a ‘visual ugliness', but moral inequalities. His interracial marriage with Desdemona – a white female, also added to the antipathy of the audience, but also to their interest and excitement as it could be seen that the contrast in their skin colours would in fact provide the exciting theme of forbidden love, but it is the subplot which indicates the threatening atmosphere of hate and distrust in the play. In Vaughn's argument, the critic's focus is on the reaction of the Elizabethan audience towards Othello. She states that Othello's dark race proved to be â€Å"visually significant to the reaction of the audience† and that his physical nature gives visual evidence of him not belonging to his Venetian surroundings. Vaughn reveals that Elizabethans were fascinated by Othello's experiences and related his black colour with â€Å"negation, dirt, sin and death†. His explorations and adventures also contributed to his ‘otherness' and his ‘foreignness' with the connections to ‘nakedness, savagery, and general immorality'. It is true to say that at that period of time the Elizabethans would recognize having black skin as having satanic qualities and perversion, and would link the vilest qualities to African and Moorish people. I believe that the Elizabethan audience could have been appalled by the joining of such ‘contrasting figures' and probably viewed Othello's blackness as being associated with dirt, filth, and the devil as in the Elizabethan mind Othello's race proved him inferior and unworthy of Desdemona and all her positive Venetian qualities. Whereas in modern day criticisms, such a matter would not be concerned as an issue worthy debating about, because ethnic groups became very accepted in England and the different approaches to the issue of race help us acquire different interpretations. Elizabethan environment at the time of the play was tense and the generalizations that were made during that time. Her observation on these generalizations helped to clarify and explain the stereotypes made during the play. Despite the insight into the reaction and thoughts of the Shakespearean audience, the article tended to be repetitive by restating the negative qualities that were associated with Othello's race instead of explaining why they were associated with one another. Concluding could it be argued that Shakespeare made Othello black in order to explore dislocation along with opposition and the consequences of such issues? It would be inconsiderate to ignore the importance of Othello's race in the play because it is most definitely a significant matter. In order to slightly captivate his audience, Shakespeare could have easily added a slight feature in Othello's complexion to add the foreign affect that would be enough, or he could have even made him completely white, nonetheless Shakespeare insisted upon the blackness of Othello as otherwise there wouldn't be the mention to intentionally repellent imagery.

Standard vs. Tipping Bucket Rain Gauges

Standard vs. Tipping Bucket Rain Gauges A rain gauge is a  weather instrument that gathers and measures the amount of liquid precipitation that falls from the sky. How a Tipping-Bucket Gauge Works A tipping bucket rain gauge has several components that allow it to accurately measure rainfall. As rain falls, it lands in the funnel of the tipping bucket rain gauge. The rain travels down the funnel and drips into one of two very carefully calibrated ‘buckets’ balanced on a pivot (like a see-saw). The top bucket is held in place by a magnet until it has filled to the calibrated amount (usually approximately 0.001 inches of rain). When the bucket has filled to this amount, the magnet will release its hold, causing the bucket to tip. The water then empties down a drainage hole and raises the other to sit underneath the funnel. When the bucket tips, it triggers a reed switch (or sensor), sending a message to the display or weather station. The display counts the number of times the switch is triggered. Because it knows how much rain is needed to fill the bucket, the display can calculate the rainfall. Rainfall is measured in inches; 1 of rain would fill a container with straight edges to a level of 1. Getting the Best Results From Your Rain Gauge To get the most accurate results from a tipping bucket rain gauge, you need to properly install the rain gauge. The rain gauge must be positioned on a flat surface – if the surface isn’t flat, the see-saw may tip before the bucket has filled to the calibrated level, or not tip at all. If the bucket doesnt tip at the calibrated level, the rainfall calculated will not be correct. Use a spirit level to determine whether a surface is flat, and then fix the gauge to the flat surface to ensure you are getting an accurate reading.The rain gauge must be positioned on a surface that does not vibrate – surfaces such as a porch or fence can move and vibrate. The tipping bucket is very sensitive and any vibrations could cause the gauge to tip even if it is not raining.The instrument must not be positioned near trees – being positioned near trees could allow leaves or pollen to fall inside the funnel and block it, causing an inaccurate reading.It must not be positioned in a sheltered area – being positioned in a sheltered location (such us beside your house or a fence) co uld significantly increase or decrease the amount of rain depending on the wind direction, and cause an inaccurate reading. The gauge should be positioned at least twice as far away from the object as the object’s height (e.g. if the fence is 6 feet high, the gauge should be positioned at least 12 feet away). Your weather equipment must not be located near any magnetic, steel, or iron objects – magnetic, steel, or iron objects can affect the amount of time the magnet will hold the bucket or whether it will hold it all, causing an inaccurate reading. Will a Rain Gauge Measure Snow? If it snows where you live, most rain gauges will not be able to measure the snow fall; snow will block the opening of the collection funnel. However, special snow gauges are available to measure this. Following these recommendations should ensure your get an accurate result from your tipping bucket rain gauge.

Make Peace With and Come to Terms With

Make Peace With and Come to Terms With Make Peace With and Come to Terms With Make Peace With and Come to Terms With By Maeve Maddox Lately Ive noticed the use of the expression come to peace with. †¦ Alice must navigate her way through the modern world of tabloid journalism and commercial exploitation and come to peace with her conflicted childhood. We have all experienced some hurtful things in our past, the key however, is to learn how to come to peace with these unresolved issues, so that we can, in turn learn to let go of them. I have come to peace with what I believe The use of come to peace with seems to be a mingling of the more common expressions make peace with and come to terms with. to make peace with someone: to let old grievances go Now in their eighties, the sisters have finally made peace with one another. to make peace with something: to accept an unpleasant reality and let it go The woman has made peace with her unpleasant past. to come to terms with someone: to agree on some matter The dealer and the customer came to terms on the price of the car. to come to terms with something: to accept an undesired state of things The injured soldier has come to terms with his disability. Here are examples of the usual use of these expressions: Broncos come to terms with LB Jammie  Kirlew The 878 men of the First Battalion, 25th Marine Regiment who came home have struggled to come to terms with the fact that 11 did not Ten Ways To Make Peace With The Past and Create A New Future Vatican makes peace with Beatles after 40 years Any thoughts on come to peace with? Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:85 Synonyms for â€Å"Help†Driver License vs. Driver’s LicenseLetter Writing 101

Statistical Process Control Essay Example | Topics and Well Written Essays - 2500 words

Statistical Process Control - Essay Example There are many factors that affect the scenario like mental focus, body strength, direction of air, kick intensity, shoe structure and level of tiredness etc. Despite these factors the players are selected in teams for their marksmanship. The question that arises here is that if a player cannot exhibit exactly same performance again and again then what the criterion of a player selection is? The answer to this question is very simple. Players are selected on the basis of level of control and their consistency to exhibit that ranged control over and over again. For example if a bull’s eye miss rate of a shooter remains in certain acceptable limits then he would be considered in control of his expertise. Evans J. R. (1991) in his book, indicates that a production process generally comprise of the entities namely People, Materials, Machines, Measurements and Methods. It is observed that these factors are the main causes of variations in a production process. The causes of variati ons are observed to be of two types. Common causes: That can be reduced by introducing changes in the process but cannot be eliminated completely. For example using a better version of sail may improve the output of yachting endeavor. Special causes: however are easy to be figured out and eliminated. For example upon discovery of a malfunction a machine repair can re-align the process of production etc. As mentioned earlier that despite the absence of exact replication, the process are considered and relied upon due to the â€Å"Under Control Factor†, the inception of process control seems essential for almost all processes. The Fundamental Concepts And Aims Of SPC: Regarding the assurance of product quality the conventional approach is to inspect the product after manufacturing in order to pass it or to reject it. This approach is found to be less economical and wasteful since a whole lot of manufactured product may be rejected due to a consistent production flaw. A better a pproach is to timely stop the flawed process of production in order to curb manufacturing of products that do not meet the required specifications. The process oriented approach that emphasizes on analysis of production data produced at runtime in order to control the quality of the product by keeping its construction between specifically determined limits is called Statistical Process Control. The term â€Å"Statistical† indicates the involvement, study and analysis of numeric data values that hold production information. The SPC comprises of, Selection of Observation Samples from process of production. Quality Characteristics Measurement. Data recording and calculations. Construction of Control Charts and other assisting graphs. Chart analysis for problem identification. Cause determination and rectification in case of a problem. The approach of SPC is aimed towards, Optimizing the cost – production ratio. Facilitating the production operators in identifying the prob lems that arise due to the usage of inappropriate materials, tools and equipments. Enabling the operators to determine the normal control limits and bearable ranges of variations in order to ease the process of frequent machine adjustments. Enabling the production managers to assess the capability extent of the production process to which it can produce a product within control limits. Supporting decision making regarding purchase of new equipment. Keeping