Friday, December 27, 2019
Tax Liability in a Mutual Concern - Free Essay Example
Sample details Pages: 10 Words: 2904 Downloads: 5 Date added: 2017/06/26 Category Business Essay Type Essay any type Did you like this example? Tax Liability in a Mutual Concern TABLE OF CONTENTS TABLE OF CASES RESEARCH QUESTION INTRODUCTION BASIS FOR EXCEPTION FOR THE INCOME APPLICABILITY OF THE PRINCIPLE OF MUTUALITY BIBLIOGRAPHY TABLE OF CASES Chemsford Club v CIT (2000) 243 ITR 89 (SC)..7 CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal).9 CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC)6 CIT v Darjeeling Club Ltd. Don’t waste time! Our writers will create an original "Tax Liability in a Mutual Concern" essay for you Create order (1985) 153 ITR 676..7 CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del)7 CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del)7 CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH)..5 CIT v Madras Race Club (1976) 105 ITR 433 (Mad).4 CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC)..5 CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj.5 CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP).9 Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del) 9 General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal).3 ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 1339 Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd).9 Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad)7 Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom)..9 Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom)9 Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj)..7 SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom)9 RESEARCH QUESTION Is there any commerciality involved? What would constitute complete identity between the contributor and the participator? Whether the benefit is available to the non-mutual income? INTRODUCTION A person cannot trade or earn income from himself. Even though, people can carry on trade or business with themselves but the resulting surpus from these operations is not a profit from a trade for the purpose of income-tax. Conversely, the true proposition is not that a man cannot make a profit out of himself, but that he cannot trade with himself. Whichever way the matter is looked at, the ultimate result is that where persons engage themselves in mutual activities and there remains an excess of receipts over expenses, such excess is not taxable and is to be regarded as merely a surpus having no revenue quality. The surpus arising from an ordinary mutual activity would not lead to a resultant profit profit, because each pays originally according to an estimate of the amount which would be required for the common purposes. If his contribution proves to be insufficient, he makes good the deficiency. If on the other hand, it is found that it exceeds what is ultimately required, t he excess will have to be returned in the shape of dividends, or creation of a reserve against depreciation or a reserve for a building fund, etc. such excess can from no point of view be regarded as profits or gains. Mutual dealings arise out of a mutual association. To constitute a mutual association, a number of persons associate together to subscribe money for a fund for the purpose of its being spent upon a particular object, and the balance, if any, being returned to the subscribers and proportionately distributed among them. This balance is that part of the fund which is not absorbed by the particular object of the subscriptions. Those transactions are mutual dealings and the unrequited balance is the surpus. This surpus is not assessable to income-tax since it arises out of the mutual dealings.[1] No person can trade with himself and make an assessable profit. If, instead of one person, more than one combines themselves into a distinct and separate legal entity for ren dering services to themselves by only charging themselves, the resulting surpus is not assessable to tax.[2] BASIS FOR EXCEPTION FOR THE INCOME The following are the basis for exemption of the income: Common identity of contributors and participators, The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members, and The impossibility of the contributors deriving profit from the contribution made by themselves to a fund which could only be expended or returned to themselves. Common identity of contributors and participators The essential condition, for considering an assessee to be a mutual concern, is that there should be an identity between the contributors and the participants. Income taxable if there is no complete identity between the contributors and participators in the common fund: the essence of mutuality lies in the return of what one has contributed to a common fund, and, unless there is complete identity between the contributors and the participators in a common fund, the principle of mutuality would not be attracted. If some of the contributors to the common funds are not participators in the surpus or if some of the participators in the surpus are not contributors to the common fund, the profits of the association would be assessable to tax. However, the criterion that the contributors to the common fund and participators in the surpus must be an identical body does not mean that each member should participate in the surpus or get back from the surpus precisely what he has paid. Wh at is required is that the members as a class should contribute to the common fund and as a class they must be able to participate in the surpus.[3] 2. The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members If there is a common identity of contributors and participators, the particular form which the association takes is immaterial. Incorporation as a company or as a registered society is a convenient medium for enabling the members to conduct a mutual concern. The property of the incorporated company or registered society, for all practical purposes, in the case of a mutual enterprise, is considered as the property of the members. The incorporation of any company to carry on the activities of a club does not result in the deprivation of the admissibility of the claim for exemption based on the concept of mutuality.[4] A company does not rule out inference of mutuality, but the benefit of mutuality could be denied not b ecause of an incorporated company, but because of the dealings of the company with non-members, if the dealing with members could be isolated and made the subject separate deduction.[5] Even a company assessee can claim exemption on the basis of mutuality principle where is memorandum and articles of association provided that the funds of the company should be utilized solely for the promotion of its objects and that no portion of the income or property shall be paid or transferred directly or indirectly, by way of dividends, bonus to any member or former member.[6] The impossibility of the contributors deriving profit from the contribution made by themselves to the fund which could only be expended or returned to themselves. A mutual association is an association of persons who agree to contribute funds for some common purpose mutually beneficial and receive back the surpus left out of these funds in the same capacity in which they have made the contributions. This capacity as contributors and recipients remains the same. They contribute not with an idea to trade but with an idea of rendering mutual help. They receive back the surpus, which is left after meeting the expenditure which they have incurred for this common purpose, in the same capacity in which they have contributed. Thus, they receive back what was already their own. The receipt which thus comes in their hands, in their hands, is not profit, because no man can make profit out of himself, just as he cannot trade with himself.[7] The participation in the surpus need not be immediate as soon as the surpus is discerned, but may be on the winding up or dissolution, the surpus for the time being carried to a reserve. The surpus may be hand ed back, it may be kept for some future contingency; the test is whether it is the membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ money. APPLICABILITY OF THE PRINCIPLE OF MUTUALITY The principle of mutuality which is true in the case of an individual is equally true in respect of bodies of individuals, such as (A) a membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club (B) a co-operative society (C) a mutual benefit fund (D) a thrift fund or (F) a pooling association. Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Club à ¢Ã¢â€š ¬Ã¢â‚¬Å" Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club are without doubt, percent mutual associations. They are co-operative bodies whereby the members raise funds by way entrance fees and periodical subscriptions in order to provide themselves with social sporting or similar other amenities. One among the popular activities of such a club is the providing of refreshment to the members for a charge to cover the cost of preparation, overheads and service. If such refreshments be served to non-members, it would only be on the basis of such non-members being guests of the member who pays for himself and hiss guest. Another popular activity of a club is the providing of residential rooms to non-resident members and mofussil members and supply them with board for a charge to cover the rent of the rooms and the cost of the food and overhead. Amenities are also provided for sports, such as billiards, tennis, golf or cards, at a charge to compensate the maintenance of the tennis-court, or golf-course, or the cost of the playing of cards or the wear and tear of the billiard table. The above are all activities of any social club and there is no element of buying and selling in the providing of these amenities for a certain fee. It is a fallacy to say that where a member of a club orders for dinner and consumes it, there is any sale of them. The Supreme Court in the case of CIT v Bankipur Club Ltd.[8] has held that the receipt for various facilities extended by the club to members as part of the usual privileges, advantages and convenience, attached to the membership of the club, could not be said to be a trading activity. The surpus of excess of receipts over the expenditure as a result of mutual arrangement could not be said to be à ¢Ã¢â€š ¬Ã…“Incomeà ¢Ã¢â€š ¬Ã‚ for the purpose of Income-tax Act. The fact that the members are also allowed to entertain their guest hall not be considered to be a disqualification.[9] The fact that there is some diversion to non-members as it happened when some of the rooms were let out to non-members need not vitiate the principle of mutuality as long as there is substantial compliance with the principle.[10] It may be pointed out that if the amount involved is substantial, the decision could have been otherwise. Where the business of the assesses was governed by doctrine of mutuality, not only the srplus from the activity of the club but even the annual value of the club house would be outside the purview of the levy of income-tax.[11] Interest income of a sports club derived from deposits with the bank is not exempt on the ground of mutuality.[12] Investment of surpus fund with some of member banks and other institutions in form of fixed deposit and securities which, in turn resulted in earning of huge interest could not be held to satisfy mutuality concept and, therefore, such interest income was liable to be taxed.[13] Assessee company is running a recreation club for its members the income earned from the members is exempt on the principle of mutuality. Income of the club from FDRà ¢Ã¢â€š ¬Ã¢â€ž ¢s in banks and Government securities, dividend income and profit on sale of investment is also covered by the doctrine of mutuality and is not taxable.[14] Co-operative Societies à ¢Ã¢â€š ¬Ã¢â‚¬Å" A co-operative society is defined in section 2(19)[15] as à ¢Ã¢â€š ¬Ã‹Å"a co-operative society registered under the CO-operative Societies Act, 1912 or under any other law for the time being n force in any state for the registration of co-operative societiesà ¢Ã¢â€š ¬Ã¢â€ž ¢. Turning to the Co-operative Societies Act, 1912, some of its important provisions may be noticed: Section 4 of the said Act provides that a à ¢Ã¢â€š ¬Ã‹Å" society which has its object the promotion of the economic interest of its member in accordance with co-operative principles (emphasis supplied), or a society established with the object of facilitating the operations of such a society, may be registered under this Actà ¢Ã¢â€š ¬Ã¢â€ž ¢. Section 29(1) further provides thatà ¢Ã¢â€š ¬Ã‚ à ¢Ã¢â€š ¬Ã‹Å"a registered societyà ¢Ã¢â€š ¬Ã¢â€ž ¢ shall not make a loan to any person other than a member provided that with the general or special sanction of the Registrar, a registered society may make loans to another registered societyà ¢Ã¢â€š ¬Ã‚ . Section 30 restricts the powers of the society in respect of its receiving any deposits or loans from persons who are not members of the society. Section 31 restricts the transactions of the societies with non-members Finally, section 33 provides that à ¢Ã¢â€š ¬Ã…“no part of the funds of a registered society shall be divided by way of bonus or dividend or otherwise among its members; provided that after at least one-fourth of the net profits in any year have been carried to a reserve fund, payments from the remainder of such profits and from any profits of past years available for distribution may be made among the members of such extent and under such conditions as may be prescribed by rules.à ¢Ã¢â€š ¬Ã‚ Section 34 further enacts that out of the balance left under section 33, an amount not exceeding ten percent thereof may be contributed to a charitable purpose with the sanction of the Registrar. The above provisions show that a co-operative society is a mutual society and, on mutual principles, would not be earning any income in the eye of law. Transfer fee received by a co-operative housing society is not assessable since the co-operative housing society is a mutual concern and the persons became members of the society before they were entitled to get the flat transferred in their names or were liable to pay the transfer fees. There is an element of mutuality in respect of the transfer fees and therefore the same are not taxable.[16] Transfer fee received by a co-operative housing society whether from outgoing or from incoming members is not liable to tax on the ground of principle of mutuality where predominant activity of such co-operative society is maintenance of proper ty of society.[17] Transfer fee and non-occupancy charges received by assessee are not taxable in the hands of the asssessee as being governed by principle of mutuality.[18] Where a co-operative housing society collects contributions from members for an amenity fund for repairs, besides collecting contributions for a welfare fund from new members in pursuance of bye-laws framed under the Maharashtra Co-operative Societies Act, there was no violation of the mutuality principle because of these collections. Further the collection of non-occupation charges would also have similar character.[19] Polling Associations à ¢Ã¢â€š ¬Ã¢â‚¬Å" Pooling associations are formed to maintain prices, to open up markets for goods, or to demarcate areas for trade operations. The activities of such associations cannot be said to bring any profit which can be taxed under the Income-tax Act. An association of traders collecting subscriptions or donations from its members for construction of a building will be mutual concern although its memorandum may enable its assets to be given to association with allied objects in the event of its dissolution.[20] Exceptions to the above rule: The aforesaid general observation that mutual activities of a mutual concern do not return taxable income is, however, subject to the following four exceptions expressly provided in the Act: Income accruing to a life and non-life mutual insurance concern from the business of such insurance is liable to tax.[21] Income derived by a trade, professional or similar association from specific services performed for its members is chareable to tax.[22] Income of insurance business carried on by a co-operative society is taxable in all cases (even if it is a mutual concern) and is to be computed in accordance with the rules in the First Schedule.[23] The profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members.[24] BIBLIOGRAPHY BOOKS Dr Girish Ahuja Dr. Ravi Gupta, Direct Taxes, (29th ed., 2014) M K Pithisaria Mukesh Pithisaria, Chaturvedi Pithisaria Landmark Judgments on income Tax, 1st ed, 2014, 3. Arvind P Datar, Kanga Palkhivala The law and practice of Income Tax, 10th ed 2014 4. A. N Aiyers, Indian Tax laws, 49th ed, 2012. 5. Vinod k. Singhania kapil singhania, Direct Taxes and Law Practices, 52th ed, 2014 [1] General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal). [2] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [3] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [4] CIT v Madras Race Club (1976) 105 ITR 433 (Mad). [5] CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC). [6] CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH). [7] CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj). [8] CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC). [9] CIT v Darjeeling Club Ltd. (1985) 153 ITR 676. [10] CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del). [11] Chemsford Club v CIT (2000) 243 ITR 89 (SC). [12] Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj). [13] Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad). [14] CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del). [15] Income-tax Act, 1961, section 2(19). [16] CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal). See also Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del); Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd); ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 133. [17] SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom). [18] Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom). [19] Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom). [20] CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP). [21] Income-tax Act, 1961, section 2(24)(vii). [22] Income-tax Act, 1961, section 2(24)(v) and section 28(iii). [23] Income-tax Act, 1961, section 2(24) (vii). [24] Income-tax Act, 1961, section 2(24)(viia).
Thursday, December 19, 2019
What is Sleep and the Effects of Sleep Deprivation Essay...
What is Sleep and the Effects of Sleep Deprivation Sleep is one of the things that most students can say they do not get enough of. It is a time for us to rest and for a few blissful hours hopefully forget about the stress and worries of school and life. Unfortunately, due to too much work or too much studying to do, often enough, we do not get the amount we need each night to be fully rested the next day. But we have learned to cope with the sleep deprivation by drinking coffee in the morning to wake us up. Even though we are awake, how well can we function throughout the day when we have only had less than five hours of sleep? How much does our behavior change without enough sleep? Before we get to what the effects of sleep†¦show more content†¦Then finally, there is again a downswing to make you sleep and the cycle begins all over again. (2). Why is sleep so important to us? There have been studies done that suggest that sleep deprivation can be detrimental to or decrease the function of our immune systems. Just think, how often was it that after many days of continual sleep deprivation did you start to think that you had a cold? Sleep deprivation can also result in a decrease in core body temperature, decrease in the release of growth hormone, and possible cause an increase in heart rate variability. Sleep also seems to be important in order for our nervous system to work properly. Without sufficient amount of sleep, our behavior and our ability to do things are impaired. We feel drowsy and are unable to concentrate after not getting enough sleep. With enough sleep deprivation, it has been found that some begin to hallucinate and develop mood swings. Higher-ordered cognitive task become more difficult to do where it has been shown that tests that require speed and accuracy have lower results compared to those that are no t sleep deprived. Judgment is also impaired; it has been tested that riskier behavior is more likely to occur when sleep deprived. (2).This is part of the reason why you should not drive when you are sleep deprived. Aside from the risk of falling asleep at the wheel, since judgment isShow MoreRelatedThe Effects Of Sleep Deprivation On The Body798 Words  | 4 Pagesgo to school, or even both. What keeps the human brain active during these hard tasks? Sleep is the answer to this question. What is sleep? Sleep is when the human body is unconscious. Once unconscious the body will restore the energy it needs for the next day. Sleep is vital to everyone. A human body needs sleep to restore the powers of the body. Some causes of being sleep deprived include a poor diet, stress, and hormonal imbalances. The effects of sleep deprivation include health problems, andRead MoreSleep Deprivation Essay901 Words  | 4 Pages Most teens do not know what sleep deprivation is, it occurs when a person fails to receive enough sleep at night. A teen need nine hours of sleep to not feel sleep deprived also to be well alert and rested for the next day. Its more than important to manage enough sleep for the next day or experiences regarding the effects of sleep deprivation will occur. Many teens definitely have experienced sleep deprivation and may not have known how serious it is along with how bad it can affect them. TeenagersRead MoreSleep Deprivation Essay883 Words  | 4 PagesOutline Sleeping Deprivation General Purpose: To inform. Specific purpose: Sleep is a precious gift that allows people to rest. Not getting enough rest on a constant basis can lead to greater problems, even death Organizational Pattern: Introduction I. 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Whenever we have sleep deprivation or have little sleep, we become less productive and not concentrated the next day. As these things happen, bosses will scold us or we will fail our tasks. While we fail, or get scolded, the mood at that moment is always annoying and unsatisfying. People who encounter with lack of sleep will know that having not enough sleep is the mainRead MoreEssay On Sleep Deprivation801 Words  | 4 Pagesthe world sleep deprivation could be detrimental to people lives and health. Without sleep Im a angry person I get real snappy and grumpy. I would like to know more about the effects of the lack of sleep that effects people’s lives. I know that without sleep you can’t function properly. Why do people choose to push themselves to the limit when they are tired? Who do sleep issues mainly effect? These are some of the questions that I have pertaining to sleep deprivation. Sleep deprivation is a globalRead MoreSleep Deprivation Negatively Influences Driving Performance1722 Words  | 7 Pagesaverage person is generally awake for around 16 hours a day, however sometimes within busy lives sleep may become a last priority between family and work, and thus extending the period a person is awake (Williamson Feyer, 2000). In this essay, it will be argued that sleep deprivation negatively influences driving performance, as it has been found that driving for long periods of time or after sleep deprivation leads to poor driving performance as levels of alertness are low. Two empirical studies haveRead MoreSleep Deprivation Persuasive Speech1577 Words  | 7 PagesChronic Sleep Deprivation Introduction: A. Attention Getting Opening: Over the past ten to twenty years, academic demands placed upon college students have increased significantly, this has lead to an increase in workload and amount of time needed to study for a specific course. Today, college students represent the most sleep-deprived division of the population in the U.S. (Sleep and Memory). According to Gayla Martindale, 63% percent of the students who attend college do not get enough sleep, whichRead MoreThe Effects Of Sleep Deprivation On Children974 Words  | 4 PagesIntroduction 1. My opening/attention getting material is as follows: Sleep deprivation was a factor in some of the biggest disasters for example the 1979 nuclear accident at Three Mile Island, the massive Exxon oil spill, and the 1986 nuclear meltdown at Chernobyl. Sleep deprivation is affecting many Americans today especially college students. â€Å"A study in the Journal of Adolescent Health found that only 30 percent of students sleep at least eight hours a night, which is the average requirement forRead MoreThe Effects Of Sleep Deprivation On Stress1352 Words  | 6 PagesSleep is very important for proper human functioning. Sleep deprivation occurs the body does not get an adequate amount of sleep regularly. The lack of sleep can affect many aspects of life. This topic affects many Americans especially college students. American culture values being very busy and cramming in many activities to daily schedules in which often requires sacrificing sleep. Different age groups reactions to sleep deprivation was investigated. Physical effects of lack of sleep were examined
Tuesday, December 10, 2019
Analytical Report on Business Organization free essay sample
Diamond Stars Group of companies  From:  CEO Myanmar Imperial Clinic (MIC)  Date:  Subject:                  04th April, 2013 Analytical Report on Business Organization  Executive Summary In early 2009, Myanmar Imperial Clinic was set up by Myanmar Medics Co. , Ltd. Because of its extensive range of medical services and accurate diagnostic tests by international recognized specialists and outstanding clinical staff, it was famous and generated profits at that time. But along with the competition of high investing clinic, lack of control of the specialists and insecure environment of the staff, the organiza tion’s performance has declined in 2012. Therefore the reputation of the clinic gradually goes down. So that in 2013, Myanmar Medics Co. ,Ltd. was being acquisition by Diamond Stars Group of companies which is operating in various industries in Myanmar. The organization will be reformed by the encouragement of our chairman. Profile Name   Location   – Myanmar Imperial Clinic (MIC)  – Hledan, Kamaryut Township – 8520 sqft – 6 stories building  – 40 bedded general health care centre ? 166 employees Compound Size  Building  Type  Size Fifth Floor Fourth Floor Third Floor Second Floor First Floor Ground Floor Building Information Ground Floor – Reception, Emergency, Pharmacy, Lab, Cashier First Floor  – 15 Outpatient Rooms, Waiting Area, Store Second Floor  – 1 Operation Theatre, 1 Labour Room, 10 Inpatient Rooms for OG Third Floor  – 20 Inpatient Rooms for Medicine  Child Fourth Floor  – 1 Operation Theatre, 10 Surgical Inpatient Rooms Fifth Floor – Clinical Office  Proposal for the Restructure of the Organization (1) Long Term Plan/Strategy  Vision:   Being a provider of health care service renown for compassion, sympathy and respect on human being in pursuit of own healthy and well being state by applying high quality tools and skilful professional in ensuring long term effectiveness, MIC stands for saving your money, time and lives. We will write a custom essay sample on Analytical Report on Business Organization or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Mission: With knowledge, skill and passion, we all do value and respect our patients and clients’ desires. We value our patients as the way we value our professional. We care our patients as the way we do to our family. We practice our best knowledge in our work. Objectives: To increases overall satisfaction rates of patients, employees, doctors and visitors. To ensure patients receive the ultimate care and medical attention to bring about a speedy recovery. To increase range of services for customer needs and demands. To maintain safe and hygienic environment. To achieve 99% of patient  feedback To provide early diagnosis and affective treatment to all clients with different diseases. To be recognized our clinic as a trusted obstetrical clinic within the first three years. To expand our service in diagnostic and treatment year by year. To improve and maintain our treatment procedures and emergency services (1. 1) ? (1. 2) ? ? ? ? (1. 3) ? ? ? ? ? ? ? ? ? 4 (2)Fundamental Characteristics of Organization  (2. 1) Old Organization Structure versus New Organization Structure Our organization structure allows for its efficient management. Here is the l evel s of management and the activities of specific departments within each level. Old Organization Structure New Organization Structure 5 (2. 2) Work Specialization To achieve competency of each and every staff, a proper and distinctive job descriptions is vital. (2. 2. 1) Marketing Department  ? ? ? Survey the market situation and changes  Analyse the customers’ feedback Develop  marketing strategies and mix (2. 2. 2) Finance Department ? ? ? Manage and oversee budgeting  Report income statement, statement of financial report and statement of cash flow to executive level Manage income and expenditure. (2. 2. 3) Administrative Department ? ? ? ? Support and coordinate the operation of the individual department Establish hospital policies and procedures Perform  public relations Supervise maintenance service, information service, housekeeping and transportation services (2. 2. 4) Human Resources Department ? ? ? ? ? Perform job analysis, job description, job specification, job allocation and j ob rotation Recruitment Training and development  Create safety and pleasant environment  Negotiate with the visiting specialists HR Planning (2. 2. 5) Medical Service Department ? ? ? ?     For doctors ? to diagnose problems, prescribe medicines, be ready to on call, to make regular rounding and monitoring patients For nurses – to emphasize on nursing care  For lab technicians ? to support with accurate diagnosis and to maintain medical laboratory  equipment For Pharmacist ? to monitor the storage and quality of drug 6 (2. ) Chain of Command â€Å"An unbroken line of authority that links all the persons in an organization and shows who reports to whom† (Myanmar Imperial College 2013, Pre? Master Course of Business Administration, p? 60) In a clinic, a proper and clarified chain of command is the fundamental requirement to maintain and precede medical procedures. Within the clinical departments, all the junior medical doctors must report information concerning with patient to senior medical doctors. These senior medical doctors have to report only the necessary complaints and patient’s conditions to the principal medical doctors. Master Course of Business Administration, p. 62) On the clinic side, the span of management of manager ranges from 10 to 20 while the administrative side the span of management is less than 10. Our organization require less supervision because of ? ? ? Daily work procedures of medical staff are quite stable, routine and repetitive (eg. History taking and clinical examination and monitoring, injection) Staffs are concentrated in single location (e. g. If the staff suits with his current position and if he does not want to shift, we will maintain his place)
Tuesday, December 3, 2019
Two Poems on War Essay Example
Two Poems on War Essay Wilfred Owen’s poem â€Å"Dulce et Decorum Est†and Howard Leathers’ â€Å"Images†, though belonging to two different centuries share among them a theme that, though oft reiterated throughout the history of human civilization, has not lost its relevance even in today’s world. Both Owen and Leathers are horror struck at the abject inhumanity and the appalling brutality of war, and their poems are, first and foremost, eloquent protest against the same. Thus, though the two poets differ considerably in their style and poetic ethos, the similarity in the theme of the two poems invite a comparative study as far as the treatment and presentation of the theme is concerned. This paper aims at reading the two poems side by side with the intent of examining critically and in detail the stylistic and thematic similarities as well as the differences in the two poets handling of the same issue. In an oft quoted statement, Owen once wrote, â€Å"My subject is war, and the pity of war. The poetry is in the pity.†(Quoted in Stallworthy 266) The subject of his â€Å"Dulce et Decorum Est†is just what the poet claims, â€Å"the pity of war†. Owen presents a minutely detailed and shockingly realistic description of a group of soldiers retreating from the battlefront to seek a few days’ shelter and rest in the camps. The poet’s pity for this group of young men robbed of their humanity by war is not merely self-pity though Owen is a first-hand witness of the scene and can be identified with the speaker of the poem. In his presentation of the gloomy and dismal scene, the poet’s deep sympathy and pity for these ‘doomed youths’ is strongly felt throughout. The soldiers march asleep through a nightmarish landscape lit by the ‘haunting flares’ of rockets sent up to locate targets for bombing around the frontline. They limp back towards some distant and illusive promise of rest. We will write a custom essay sample on Two Poems on War specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Two Poems on War specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Two Poems on War specifically for you FOR ONLY $16.38 $13.9/page Hire Writer â€Å"Many had lost their boots But limped on, blood-shod. All went lame; all blind; Drunk with fatigue;†writes Owen, and the full intensity of the poet’s sympathy for this unfortunate men wells up in the reader’s heart. A similar overwhelming sympathy for the war-afflicted men and women can be clearly felt in Leathers’ poem. The images that Leathers calls forth to describe the reality of war are designed to arouse the readers’ pity and sympathy. The little girl perhaps orphaned for no fault of her own searching for food among the debris of war; men rendered sightless or with their hands amputated; these scenes serve as silent reminders of the pointless brutality that is war. However, the pity and sympathy in Leathers is not as powerfully realized as in Owen’s poem because perhaps of a certain objectivity in his presentation. Owen is more subjective and thereby more intense and arouses the readers’ sympathy with a greater ease. Leathers calls his poem â€Å"Images†and true to the title adopts an imagistic means of representation. His images of war are objectively wrought, sharp and chiseled with no attempt at explaining their significance. It imitates the cinematic technique of ‘montage’ which consists of a series of images which does not have any necessary connection with, but seen as a whole reveals a dominating theme. Similarly the images that are piled up one after another in Leathers’ poem can be interpreted differently if considered separately but as a whole they emerge as the spectacle of war. Thus, ‘the sad eyed girl’, the blood stained jacket, ‘the green tinged light’, the ‘rescued soldier’s father’s glee’, all fit in perfectly like a jigsaw puzzle and reveal a war torn land. Owen too in his poem heavily depends upon imagery to bring alive for his readers the true spectacle of war. However, especially in ‘Dulce et Decorum Est’, Owen achieves that perfect balance between subjectivity and objectivity which makes his vision special. The terrifying imagery is not too subjective to make us recoil in horror or wallow in self pity, neither is it too objective, as it is in the case of Leathers, to turn us into sympathetic but distant observers. The image of a man â€Å"yelling out and stumbling,/ And flound’ring like a man in fire or lime†¦Ã¢â‚¬ moves us to horror as much as it had moved the poet. An image like â€Å"the white eyes writhing in his face, / His hanging face, like a devil’s sick of sin†is much more immediate in its appeal, more intense and moving than the rather detached descriptions of â€Å"the sightless eyes, the handless stumps†. The immediacy of appeal of Owen’s poem is to some extent due to the first person narrative mode the poet uses. As mentioned before the poet appears not only as the first hand witness of the experience narrated, but also a soldier among the soldiers that are limping back towards the camp in search of rest. In the very first stanza he uses the first person pronoun twice thereby establishing himself as the speaker: â€Å"†¦we cursed through sludge / Till on the haunting flares we turned our backs / And towards our distant rest began to trudge.†In the second stanza this subjective nature of the experience intensifies as the poet watches one of his companions die under the effect of poisonous gas: â€Å"†¦I saw him drowning. / In all my dreams, before my helpless sight / He plunges at me, guttering, choking, drowning.†The final stanza brings the experience even closer as the poet addresses the reader directly and drags him into that horrific war scene. On the other hand, in Leathers’ poem no specific speaker is discernible. The images are presented one after another by a disembodied and thereby objective voice. The reader watches the scenes in relative detachment but do not participate in the experience or share it along with the poet: The TV box, the rolled up rug. / The info chief, unseeing, smug. / The Humvee pillow, sandy bed. / The stolen chair upon the head. However, Leathers does invite the readers’ active participation in interpreting the images that he stacks up without commentary. It might be proposed that in the process of interpreting the images and connecting them up with each other the reader actively experiences the poet’s vision. However, the sense of immediacy and the intensity of feeling that characterizes Owen’s work are not present in Leathers’ poem. Owen through his superior art moves us into both thought and feeling, while Leathers’ appeal remains confined primarily to the intellect. Despite these differences in approach as well as style, one can also discern certain echoes of Owen in Leathers’ poem. The similarities between the two poems mainly consist of certain images of war visualized in a like manner, certain phrases that appear in both the poems though their tone of delivery is quite different. For instance, both the poets refer to a rather unnatural â€Å"green tinged light†that characterizes the scene. In Leathers it probably refers to the chemical fires caused by bombing whereas in Owen it is perhaps the color of the poisonous gas. But the unnaturalness of the light adds a new surreal dimension to the spectacle of war. Images of blood appears in both the poems: in Leathers it stains the soldier’s jacket while in Owen â€Å"blood / Come gargling from the froth corrupted lungs†as a soldier dies writhing in pain under the effect of the poisonous gas. Leathers simply refers to â€Å"muddy shoes†while Owen paints a more d etailed picture in â€Å"Many had lost their boots / But limped on, blood – shod†. However, it must be admitted that though there are certain similarities in the visualization of war between the two poets, as far as richness of detail and clarity of vision is concerned Owen is the finer artist by far. The same is true for the diction of the two poems. Owen uses a richer vocabulary while Leathers sticks to a more colloquial and straightforward language in keeping with the objectivity of his vision. The complexity and flamboyance of a line like â€Å"Dim, through the misty panes and thick green light, / As under a green sea, I saw him drowning†has no place in Leathers’ poem. His â€Å"Images†are more directly etched with the aid of a simpler vocabulary: â€Å"The palace garden picnic scene./ The weary warrior, brave marine.†â€Å"Dulce et Decorum Est†is also richer in rhetorical devices like metaphors and similes. The writhing of the soldier choking in poisonous gas is compared with a drowning man; the blood gurgling forth from the lungs is compared with ‘cud’ and by extension the dying man is compared with cattle; the soldiers suffering from extreme fatigue is compared with drunkenness. Such metaphors and similes enrich the poem b y making each word infinitely suggestive. The directness of Leathers’ representation, mostly bare of all rhetorical ornamentations, is in direct contrast with Owen’s style. However, as in Owen, in Leathers too, the concretely perceived images set off a ripple of meaning and ends up suggesting something far bigger than the immediate scene under consideration. â€Å"The TV box, the rolled up rug†immediately calls to mind the thousands of homes that are devastated in war; â€Å"the sad eyed girl†as well as â€Å"the children freed from children’s jail†recalls the millions of children that are orphaned. Similarly in Owen the soldiers limping towards their â€Å"distant rest†reminds us of that final rest, death. Such instances can be multiplied. But to conclude it can be stated that though distinctly different in tone and style, the two war poems under consideration express the senseless brutality of war. The two poets, Owen and Leathers, in their own way attempt to arouse the readers’ pity and sympathy for the victims of war. â€Å"Dulce et Decorum Est†is surely the work of a finer artist – in its intensity and richness it is far superior to Leathers’ â€Å"Images†– but if a poem is measured by the value it chooses to uphold, Leathers’ poem stands alongside Owen’s as a thorough and comprehensive indictment of war. Works Cited Leathers, Howard. â€Å"Images†. Shards: Poems of the War. http://shards-poems.blogspot.com/2003_04_01_archive.html Access date: 3rd May, 2009. Owen, Wilfred. Dulce et Decorum Est. Touch With Fire. Ed. Jack Hydes. Cambridge: Cambridge University Press, 1985, 110. Stallworthy, Jon. Wilfred Owen. London: Oxford University Press Chatto Windus, 1974.
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