King Lear Act 3 Questions

King Lear Act III Study Questions Scene I 1. Kent reveals to the Gentlemen that tension between Regan’s husband (Albany) and Goneril’s husband (Cornwall) could quite possible result in a civil war. However, aside from the war, the two may be united in plotting against the murder of King Lear. The King of France is preparing to make a move against these two divided house. He may have already sent spies to their households disguised as servants. 2. The mission that Kent asks the Gentlemen to complete is to go to Dover, the place where Cordelia lives, and inform her of how insultingly he was treated by Goneril and Regan.Also, in order to make sure that Cordelia knows the message sent is from him, he instructs to the Gentlemen to also deliver his ring to her. Scene II 3. Shakespeare portrays the great emotional upheaval going on within Lear’s mind by showing us an iconic image of Lear as a white-haired man standing in the middle of a thunderstorm and literally yellin g at the sky, â€Å"Blow winds and crack your cheeks! Rage, blow! † When we see this, we are able to see the extent of his troubled mind since it seems like only a deeply impacted individual would commit to such task or wish to appear as he does.The actual storm that is occurring on the outside is representative of the â€Å"storm† going on inside Lear’s mind. We see this when he talks about how upset he is with his daughters and that ungrateful children should cease to be born. 4. The comment about women that Lear makes in his speech is that â€Å"thou perjured, and thou similar of virtue, that are incestuous†¦ that under covert and convenient seeming has practiced on man’s life† (3. 2. 57-60). 5. Kent’s opinion of the storm’s ferocity is that â€Å"such bursts of horrid thunder, such groans of roaring wind and rain I never remember to have heard,† showing the intensity of the storm. . When King Lear remarks that â€Å"I am a man more sinn’d against than sinning,† it reflects his development as a human being within the play because he comes to realize that he has lost everything. He went from being the King of Britain all the way down the ladder to an individual who has menial value in society. Finally, we come to see that he realizes the big mistake he made by disinheriting Cordelia from his inheritance and giving Cordelia and Regan his kingdom. He is losing so much confidence that he wants to play the part f the victim and believe that everyone is taking advantage of him, without withholding responsibility for the fact that he was the one who acted harshly when he disowned Cordelia. 7. The fool evaluates the state of Britain in his closing â€Å"prophecy† by foreshadow its dark future and when it â€Å"will come to great confusion,† when priests become corrupt, when pickpockets stop preying on large crowds, beer-makers will water down their beverages, and when â€Å"ba wds and whores† build churches.However, this if kind of funny because all this is already occurring in Britain and it has already began its decline. Additionally, he predicts that Merlin will make the same prophecy in the future. Scene III 8. Upon hearing Gloucester’s request to pity the king, Regan, Goneril, and Cornwall are not pleased but also have a nonchalant attitude towards it because they’re not going to let anything convince them of bringing back their father. Their cruel and ruthless come out when they ask Gloucester not to mention Lear’s name in pain of â€Å"perpetual displeasure. They are concerned with their own well-being and do not care whatsoever for the king. 9. The information that Edmund shares with the audience after his father tells him about the â€Å"dangerous† letter is that although it is against his father’s request, he will tell the duke that Gloucester is going to see the king, which is forbidden. Also, being the selfish and deceitful person as he is, Edmund states that Gloucester will get what he wants and he will get everything that is left behind. Scene IV 0. At the beginning of the scene, we see King Lear standing out in the storm with Kent (disguised). When Kent asks him to get cover from the storm Lear states that the pain that the storm is giving him is helping him lock out the pain that his daughters, Goneril and Regan, are bringing him. 11. Edgar’s speech is filled with alliterations when he is telling King Lear about how he is being chased by the devil. He states some interesting things such as â€Å"the fould fiend follows me† (3. 4. 50. ) 12.Upon seeing Edgar emerge from the hovel disguised as poor Tom, Lear immediately assumes that he is a madman and the reason he is in this state is because of his daughters. 13. Edgar responds to Lear’s assumptions by stating that he once used to be a rich courtier who used to drink wine all the time and have women with hi m. 14. Lear tears off his clothes in response to seeing Edgar (disguised as Tom) with an uncovered body. It’s the first time in his life that he actually sympathizes with someone other than himself.As Lear is driven further and further into insanity, he starts to think more about humanity and the way the world perceives him. Lear has actually taken into account some of the things that Edgar says because he realized that the world doesn’t just revolve around him and that material possessions are not everything. This kind of ironic because along with being physically naked, he is also figuratively naked because he has lost all support and must face the cruelties of the world by himself. 15.Gloucester’s appearance at the hovel illustrates the parallel structure between the Lear-daughters plot and the Gloucester-sons subplot because it symbolizes his growing level of compassion for banishing Edgar, his beloved son. He regrets his actions so much that he shows pity o n King Lear by giving him shelter. This is a similar development to King Lear as the abandonment of Cordelia opens his eyes to his regretful actions, wishing that he could also go back and redeem himself, just as Gloucester is attempting to do so. 6. The trait that King Lear is developing in response to his daughter’s treatment is sympathy. We see this when he sees the Fool outside of the shelter and tells him to go first, pitying his condition. Additionally, he reflects on poverty, stating that â€Å"Poor naked wretches, whereso'er you are, That bide the pelting of this pitiless storm,† showing how his eyes have been opened to the fact that there do exist people that aren’t as rich as he supposed them to be (considering that he even thought about them, which I doubt).This trait affects his status as a tragic hero because a tragic hero is always enlightened after realizing the mistake he has made. Because of this error of judgment, he develops a sympathetic trai t that enhances his image is a tragic hero. Scene V 17. Edmund’s reward upon reporting Gloucester’s alleged sympathies for the King of France to the Duke is the position as the Earl of Gloucester. 18. Edmund represents his family obligations to the Duke when he talks about the treason Gloucester has committed.He basically tells the Duke that he is regretful that he has permitted his love for his family to be brushed aside because of his desire to be loyal to him. Instead of protecting his family, Edmund is more concerned with being the Earl of Gloucester. His character is such that he will do anything to get what he wants, may it be to offend someone or completely defeat them. 19. Edmund’s attitude toward the concept of loyalty is that he would put all sense of loyalty to his family aside just so he could achieve some personal gain.What this reveals about his character is that he has remained the same since the start of the play: greedy and a bastard (literally) . He has no sense of morality at all as we see him continually accepting Cornwall’s request to keep misleading Gloucester. 20. The Duke promises Edmund that he will punish Gloucester for his treason and he will become the Earl of Gloucester. Scene VI 21. The imaginary event that Lear stages once he has entered the farmhouse chamber is a mock trial of Goneril and Regan. In the trial, Edgar, Kent, and the Fool server as the jurors while Lear pleads the case against his daughters. 2. During his trial, Lear accuses Goneril by stating that â€Å"she kicked the poor king her father,† basically stating that she has betrayed him. 23. Edgar fears that his true identity might be exposed because he’s showing traces of his sympathy for King Lear. The audience learns about his concerns in his aside when he states that â€Å"My tears begin to take his part so much, they'll mar my counterfeiting. † The fact that the character of Tom doesn’t suit him to show so mu ch sympathy for the king worries Edgar. 24.The news that Gloucester delivers upon his arrival is that someone is plotting to kill King Lear and that he must leave immediately. 25. Lear’s suffering impacts Edgar’s disposition cheers Edgar up. This occurs simply because of the fact that he sees someone so positioned in society as a king in a state as miserable as himself. Additionally, he points out that suffering is more bearable when it is shared with another individual. Also, since Lear is a little more humble now, he is open to conversing and relating with other people not of his status. Scene VII 6. Cornwall orders his servants to pursue Gloucester because he had helped King Lear and the Fool escape to Dover. He apprehends Gloucester at the gate of his own castle. 27. Cornwall vows to torture and inflict as much pain on Gloucester once he has been found because he’s aware that although he needs to hold a formal trial for him, he can still get away with a brut al punishment. 28. Gloucester considers Regan’s and Cornwall’s behavior toward him inappropriate because they have treated Lear immorally and don’t have the right to punish him without a trial.However, being as cruel as they are, they find it appropriate to rip his eyeball’s out (Ouch! ) just for helping Lear. 29. The information that Regan and Cornwall demand from Gloucester is 30. The image that Gloucester evokes when he speaks to Regan is of Lear’s two daughters torturing and causing a lot of pain (both emotional and physical) towards their father. It is also a description of his coming punishment from Gloucester stating that instead of seeing Lear disrespected by his two cruel daughters, he would rather punishment or even death.These words show his absolute loyalty towards the king. 31. This image of the two sisters compares to their words of affection they uttered in the opening scene of the play in that they are completely contrasts. In the b eginning, all they did was flatter their father into getting the largest possible share of his inheritance (and that foolish old man wasn’t able to recognize it. † However, in this scene we see the extent of their cruelty towards Lear. They cast him out of their castles and atop of that refuse to show any sympathy for their actions.He is shown no love and honor whereas in the first scene, it was nothing but that. 32. The servant interferes with the proceedings in Gloucester’s castle because he states that he cannot watch Cornwall commit such an atrocity towards Gloucester. This reveals his supportive character and shows us that he doesn’t let his duty as a soldier get in the way of his morals. Although it’s kind of nice to see that someone is finally standing up against Cornwall, it is sad because instead of it being his son, Edmund, it is a complete strange who realizes that what is happening is incorrect and immoral. 3. The startling news about Ed mund that Gloucester learns from Goneril is that Edmund was the one who turned him in. At this point, Gloucester realizes that Edmund is a traitor and has been all along in addition to the fact that Edgar is innocent. 34. The theme that is advanced by the gouging out of Gloucester’s eyes is vision and blindness. In the first act, Gloucester is â€Å"blinded† by anger as he listens to everything Edmund tells him and doesn’t take a step back to realize that Edgar is a loyal son. It is through the gouging of his eyes that his blindness and ignorance is represented.It’s ironic because it’s not until he loses his sight that he realizes the traitorous Edmund had tricked him. 35. What is significant about the servant’s challenging Cornwall about his treatment of Gloucester because we finally see hope of the rise of good to challenge evil. Although it is not between two major characters, it is this spark that is necessary in order to ultimately win the fight for the good and defeat all the evil characters in this play. Shakespeare probably threw this in there in order to provide a sense of hope, therefore keeping us captivated.

Overstretched and Overdrawn

A survey of student hardship â€Å"Overstretched and Overdrawn†, conducted by National Union of Students Scotland gives us an overlook at the impact of the economic climate on students who are forced to work in addition to be able to afford the costs of living. The report shows the amount of students working long hours to try to deal with their commercial debts, more than 70 per cent of students work more than recommended 10 hours a week.We are given information on the proportion of different types of debt that students are tied up with for example commercial debt and student loan. Commercial debt applies to more than half of the surveyed students and two thirds of students own money to family and friends. Young students are less concerned about being in debt than mature students where students from poor background are more afraid of commercial debt that those from better background.The number of working students reaches more than 50 per cent of surveyed students, with more th an 70 per cent of them working longer hours during term-time than the recommended 10 hours a week. Working students are more likely to be those with commercial debt. The report shows that the Government is concerned about student debt. They provide the grant to the very poorest students and support student parents but the amount of support provided is limited and the solution of moving from loans to grants is not enough. PurposeThe aim of this report is to bring awareness of the raising debt problem among young people. Show what kind of financial difficulties young people meet on their way to reach their goal of better life and in some cases their choice is not to study to avoid those financial problems. Reader The target audients of this report would be mainly people involved with NUS therefore their employees who would be interested in their work output as well as government and other institutions who could gain from information and statistics shown in the report.Effectiveness For mat Structure and Layout Language The report is written in a formal language but it doesn’t cause the difficulties with understanding as it is in clear English, e. g. ‘Instead of looking into the amount of debt students are in, NUS Scotland wanted to explore what type of debt students are in, which students are most affected by debt, and which debts were of the greatest worry to students. ’ The sentences are expanded and contain a logical order.

Life and work Essay

Brahmagupta is believed to have been born in 598 AD in Bhinmal city in the state of Rajasthan of Northwest India. In ancient times Bhillamala was the seat of power of the Gurjars. His father was Jisnugupta.[2] He likely lived most of his life in Bhillamala (modern Bhinmal in Rajasthan) during the reign (and possibly under the patronage) of King Vyaghramukha.[3] As a result, Brahmagupta is often referred to as Bhillamalacharya, that is, the teacher from Bhillamala. He was the head of the astronomical observatory at Ujjain, and during his tenure there wrote four texts on mathematics and astronomy: the Cadamekela in 624, the Brahmasphutasiddhanta in 628, the Khandakhadyaka in 665, and the Durkeamynarda in 672. The Brahmasphutasiddhanta (Corrected Treatise of Brahma) is arguably his most famous work. The historian al-Biruni (c. 1050) in his book Tariq al-Hind states that the Abbasid caliph al-Ma’mun had an embassy in India and from India a book was brought to Baghdad which was tra nslated into Arabic as Sindhind. It is generally presumed that Sindhind is none other than Brahmagupta’s Brahmasphuta-siddhanta.[4] Although Brahmagupta was familiar with the works of astronomers following the tradition of Aryabhatiya, it is not known if he was familiar with the work of Bhaskara I, a contemporary.[3]Brahmagupta had a plethora of criticism directed towards the work of rival astronomers, and in his Brahmasphutasiddhanta is found one of the earliest attested schisms among Indian mathematicians. The division was primarily about the application of mathematics to the physical world, rather than about the mathematics itself. In Brahmagupta’s case, the disagreements stemmed largely from the choice of astronomical parameters and theories.[3] Critiques of rival theories appear throughout the first ten astronomical chapters and the eleventh chapter is entirely devoted to criticism of these theories, although no criticisms appear in the twelfth and eighteenth chap ters.

Emergency Nursing Essay Example | Topics and Well Written Essays - 2500 words

Emergency Nursing - Essay Example This paper approves that the Giger and Davidhizar Transcultural Assessment Model provides a framework to systematically assess the role of culture on health and illness and has been used extensively in a variety of settings and by diverse disciplines. This model does not presuppose that every person within an ethnic or cultural group will act or behave in a similar manner. In fact, Giger and Davidhizar emphasize that a culturally appropriate model must recognize differences in groups while avoiding stereotypical approaches to client care. In addition, the 6 cultural phenomena described are not mutually exclusive but are related and often interact. Whereas the phenomena vary with application across cultural groups, the concepts of the model are evident in every cultural group. The need for social congruency with one’s cultural group may have an adverse impact on essential care. Access to health providers does not necessarily translate into positive lifestyle behaviors or risk-reduction activities as prescribed by the dominant society. People from some cultures may verbally agree with a treatment plan out of respect to the provider but thendefer to folk remedies or alternative health practices upon discharge. This essay makes a conclusion that emergency nursing care is initiated by first prioritizing medical interventions with the purpose of saving the life, and then services and support are brought in to provide optimal care to the patient. Finally, the cultural aspect is taken care of, so that the new immigrant gets the required treatment, and best patient outcome can be achieved.

Women in Islam Essay Example | Topics and Well Written Essays - 1250 words

Women in Islam - Essay Example According to Islam, in the eyes of Allah both men and women are equal. Before we can even begin to argue whether men and women are equal or not, we must define what we mean by equality. For depending on how one looks at it, one can easily argue that equality between men and women does not exist, or vice versa that it does. For instance from a physical and psychological point of view we can claim that the two are not equal. Due to their physical make up, women tend to experience more pain, especially during their menstrual cycles; a kind of pain that a man can never experience. Then generally men tend to be physically stronger then women, and as they grow old are faced with the prospect of balding, something that women rarely have to worry about. Thus if we were to look from this perspective we can claim that men and women cannot considered to be equal. That, "from the Islamic point of view, the question of the equality of men and women is meaningless. It is like discussing the equality of a rose and a jasmine. Each has its own perfume, color, shape and beauty. Men and women are not the same" (Jameelah, 5). However, such a view is ambiguous and misleading, and can be easily taken out of context to make the claim that men are superior to women. In general when we talk about equality, we refer to the rights of the individual, and in that sense Islam does states that both men and women are equal. To elaborate a bit further, "Islam adopts the perspective of gender equality, but it does not endorse the idea of gender equivalency. Islam affirms the difference between the natural dispositions and constitutions of men and women. Women have the ability to bear and nurse children, whereas men do not, so there is a lack of equivalency in regards to the physical and psychological make-up of men and women, but both enjoy rights and bear responsibilities, in which respect they are equal" (Gomaa, 1). The claim that Islam teaches all to treat women with respect and dignity and not to discriminate on the basis of gender, is made by both Gomaa and Jameelah in their articles. However, this point is more clear and more easily understood in 'Gender Equality in Islam', by Gomaa, when compared to 'The Feminist Movement and the Muslim Woman', by Jameelah. The reason for this is not because the topic of Gomaa's piece is about gender equality in Islam, it is because it is more focused, well thought out, when compared to Jamleeah's work. Furthermore, Gomaa provides more credibility to his article by using the Quran as his sole reference. It is common knowledge that the Quran is the most revered book in Islam, since that contains all the teachings of Islam in it. Furthermore, since Muslims also believe that the Quran was written by God himself, and hence a true devout Muslim cannot go against its teaching. If they do then they are not practicing Islam as it was meant to be. It is simply due to this fact that Gomaa has been able to add credibility to his article by using the Quran as his reference. Jameelah on the other hand, does not cite any references at all when she talks about women in Islam. She simply states either Islam says this, or that according to

H.W Essay Example | Topics and Well Written Essays - 500 words - 5

H.W - Essay Example Despite there being so much noise, college education is a worthwhile investment which every person with the necessary passion and ability should strive to acquire. It has been proven to be true and is also a well known fact that graduates from college make more money than their high school peers. A research survey done by The Hamilton Project in October 2012 proved that the returns emanating from college are much better and higher than those from any other investment such as bonds, stocks or real estate. It was further discovered that the returns from college have continuously been constant for the past three and half decades. This demonstrates that the rising cost has effectively been offset by the gains derived by degree holders. For instance a young graduate from college took home $4,000 more every year in the ‘80s (with inflation adjusted), than someone of the same age without a degree. This figure has risen to $12,000 every year over the past 3 decades (Greenstone &Looney, 2012). Even though there is solid evidence regarding the lifetime worth of higher education, skeptics are alarmingly pointing to increasing cost to strengthen their argument that college is no good investment as it once was. It is of course correct that over the years ,there has been almost 50% rise in college cost(calculations courtesy of National Center for Education Statistics),which could be an overstatement, since this increase in tuition ignores recent financial aid increments. Thus even if the sticker cost of college may have increased, it is not clear to what extent the cost to students as well as their parents or guardians. College Board certifies that the actual cost of a college degree has remained considerably constant over the past one and half decades. This therefore means that investing in a 4 year degree still continues to be a worthwhile undertaking for the average person. Statistics from the US workers indicate that there are numerous benefits

Short response#5 Essay Example | Topics and Well Written Essays - 500 words

Short response#5 - Essay Example mund Freud and Albert Einstein helped in the launching of modernism via the use of scientific and irrational methods that were new at that time (Hunt 753). This modern era was characterized by new revolutionaries in science as scientists continued their research and discoveries. According to hunt, these discoveries came to shake the foundation of traditional scientific certainty as they posed a challenge to the widely accepted knowledge regarding the nature of the universe (754). At first, these new discoveries were not accepted well, but later on, people came to see their significance as they transformed the foundations of science. According to Porter, many achievements in the modern scientific sector made it easy to for medicine to be regarded as the motor and measure of progress (71). Medicine was used a solution to many deceases affecting humans and also for booting the immunity of the body. Additionally there was the introduction of contraceptives that helped in keeping in check the population growth rate. All these features promoted the development and progress of the society as avoiding diseases and controlling birth rate meant a more stable and developed society. Many European philosophers seemed to doubt the ability of traditional science to solve the social problems that kept coming up in the modern society. There was this belief of positivism that promoted the use of scientific methods to uncover enduring social laws. However, challengers of positivism pointed out that the ever changing human experience was not a basis for constant or enduring social laws (Hunt 753). In addition, the progress of science had its problems in cases of medicine whereby diseases seemed to be more challenging than anticipated. This made critics to question the role played by medical science in improving health, and if it played any role at all (Porter 72). Furthermore, the use of birth control stirred a lot of controversy as many critics saw it in a different light. Since

Research report Essay Example | Topics and Well Written Essays - 2500 words - 1

Research report - Essay Example t also enables companies to cater to the increasing and incessantly changing demands of customers and therefore is considered as a fundamental element of client relationship tactic (Christopher, 2012). It allows managers to make sure that products are being delivered to customers at the right time, place and quantity. They always seek the opportunity to expand their business to those companies that offer them with cheaper source of labour and raw materials in order to decrease their raw materials (Prater, Biehl and Smith, 2001). In addition, their move to expand into a different country is also driven by their urge to cover a greater market (Gunasekaran, Patel and McGaughey, 2004). It is with regards to this fact that the researcher will be reviewing the case of Rolls Royce strategy to choose Singapore as its manufacturing location. This study is inspired by an article published in the Financial Times written by Grant (2014) titled â€Å"Aerospace manufacturers head to Singapore innovation hub.† In this study the researcher will be providing an in-depth explanation of the factors that has driven this move by Rolls Royce managers to shift its manufacturing base to Singapore. The researcher will also be emphasizing on the risks and challenges that needs to be considered by the managers of the company in order to improve its global supply chain performance. Finally, the researcher will be endeavouring to recommend certain strategies that can be implemented by Rolls Royce managers in order to tackle the potential challenges and risks in the company’s international supply chain. Rolls Royce’s decision to shift its manufacturing division to Singapore was driven by a number of reasons associated with the requirement to bring down cost of sales, increase operational and supply chain frequency and meet the growing demand of its customer base. First of all the corporate tax rate is considerably lower in Singapore (17%) (Grant, 2014) when compared to the rate that is

Essay on Asymmetric Threat and Differences between International and

On Asymmetric Threat and Differences between International and Domestic Terrorism - Essay Example This form of intimidated has caused the nation to suffer economically as the security of the citizens is compromised while working thus affecting productivity. Terrorism is among the asymmetrical risks affecting the United States. The term asymmetrical threat refers to a threat where the group causing the terror is widely spread and operates within a shadowy network. The group is difficult to identify as it is camouflaged within the citizens living in the country. The organized groups are at times well funded and possess technology and weapons that are used to cause terror within the country. In simpler terms, asymmetric treats can be used to refer the technique of warfare that is not fair. The term fair in war can be used to refer to the use of surprise or unconventional weapon during the war. Asymmetric treat is successful mainly due to the use of the attacker’s strength to exploit the opponent’s weakness. Politics plays a significant part in the nature of terrorism w ithin a country. The United States have been attacked by many threats from Muslim nations. The world trade center came under attack from a Pakistani decedent in 1993 called Ramzi Yousef. The group parked an explosive filled rental van in the packing lot of tower one. His idea was to collapse the tower onto the second tower using urea nitrate. The bomb did a lot of  destruction but did not collapse according to Ramzi’s plan (Post, Ruby & Shaw, 2002). The paper will evaluate some of the asymmetric threats in the history of the  US and the cause of action taken by the government to counter these asymmetric threats. The government can act through legislative and executive means. This means that the legislative arm of government can create new law or the executive can make laws responding to the treat. One of the significant asymmetrical threats suffered by the US in the resent past includes the September Eleventh bombing of the trade towers. The threats become eminent due to the influence of the US on foreign Muslim nation and the war against terrorism. Prior to the bombing, a series of bombing aimed towards the US and its allies had been witnessed with bombing in Kenya and Tanzania in 1998, claiming a total of 19 US casualties and a significant number of the nations citizens (Post, Ruby & Shaw, 2002). The organization responsible for this attack and the threat was the Al-Qaeda group headed by Osama Bin Laden. On September 11, the group hijacked four passenger airliners and attacked America’s trade center which doubled as a symbol of the nation’s economic and military strength. The air strike resulted to the destruction of the buildings and the  killing of 2,726 people on American soil. The action taken by the legislature was aimed at ensuring that such an attack did not take place again and capturing the mastermind of the attack. The public law 107-40 was among the law passed giving the president the power to use force necessary to elim inate any organization responsible. Laws governing judicial detentions were amended to allow secret detention. The department of homeland security was created during this period. The USA patriotic Act allowed the USA government to interdict terrorist and also a criminal statute against those harboring terrorists (Monaghan, 2000). The post World War II world raised increasing concerns regarding the communism threat. Those accused of communism and involvement with the

The Impact of Human Rights Violations on Refugee Women Essay Example for Free

The Impact of Human Rights Violations on Refugee Women Essay The international concern about the rights of women has been rapidly gaining attention from higher authorities.   Since the end of the World War II, the issue pertaining to this has received significant development until the millennium era.   The first among the organization that concentrated on the advocacy of the women’s rights was the Commission of the Status of Women, which was established in 1948 in order to promote women’s right and equality followed by the International Women’s Decade in 1976 to 1985 (Beyani, p. 29) dedicated to the promotion of women’s right as human rights.. In the same way, the United Nations had conducted several conferences to address the problem of human rights violations committed on women worldwide as well as to outline legal trends that could help minimize violence on women and to advance the cause of women specifically the refugee women. Spearheaded by the United Nation, the conferences composed of loose coalition of groups and individuals worldwide, they launched a petition in 1991 calling on the Vienna to comprehensively address women’s human rights. These campaigns were so successful that women’s right gained recognition in both the UN documents and treatises including the adoption of a UN declaration of on the Elimination of Violence against women. Cases of human rights violations among refugee women are ubiquitous because these people are exposed to numerous threats during all phases of the dislocation or displacement period Displacement period among women simply refers to their loss of jobs by either war or domestic violence.   Their experiences while at the camp leave emotional and physical impact on them, which in many cases traumatic that cause major changes in their lives.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Likewise, those organizations have identified specific exploitations done on women including refugee women, which have the worst cases of human rights violations all over the world.   Among the recognized forms of abuses are rape, sexual abuse, sexual extortion, and physical injury as outlined by the United Nation. These abuses are rampant regardless of their geographical limitation; abuses are inflicted to many women in refugee camps around the globe most particularly in countries like Yugoslavia, Rwanda, Somalia, and many Asian nations.   The human rights of these refugee women receive less considerable attention unlike their male counterpart or the human right’s abuses among men., because in the first place, their interests have not sufficiently represented in the international body. Stedman and Tanner cited the definition of refugee from African Unity Refugee Convention in 1974, which he stated as, â€Å"every person who, owing to external aggression, occupation, foreign domination or events seriously disturbing public order in either part or whole of his country of origin or nationality, is compelled to leave his place of habitual residence in order to seek refugee in another place outside his country of origin or nationality† (p. 139).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Refugees are people who seek international protection for fear of persecution, civil war, or strife, abuses of human rights, and other reasons in their own country because their own country failed to provide that for them (Tarner, 139).   Nowadays, the process of seeking refuge or asylum is under an obligation and/or activity of United Nations with the assistance from United States of America and other participating countries.   The reported cases of refugee prepared by United States Committee for Refugees in 2003 are approximately less than ten million (Martin, p. 3); and the majority of these people are from the least developed countries such as Bangladish, which are mostly women and children. However, the irony here is that, the refugees who are after for protection have stumbled upon worst exploitations in the country they chose to settle.   Refugee women are defenseless in terms of abuse by people in the government and sometimes by rebellious groups.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   There are factors that can prove the relationship of refugee flows with social, cultural, and political chaos in the society.   Doreen Marie Indra stated that it becomes clear that in many cases these experiences are â€Å"grounded in politics† (p. 326).   Women become the subject of persecution at some occasion because they refuse to oblige with or they transgress social mores. Indra explained that because these women oppose the dictates of a political or religious system they are gendered punishment for violation of â€Å"particular social norms† (p. 326).In other words, even the prevailing social and religious system was oppressive in nature to the women’s right and they punished for disobeying even the simplest dress code (Indra, p. 328).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Michael Penn and Rahel Nardos saw the angle of discrimination of society to women as another ground for human rights violation of refugee women.   Violence against women according to him is a â€Å"manifestation of historically unequal power relations between men and women†¦[and that it] is one of the crucial social mechanisms by which women are forced into a subordinate position compared with men† (p. 182).   Likewise, those women in refugee camps and minority groups are vulnerable to violence according to him.   This concept prompts men to take advantage of women in refugee camps because of the idea that women are property of men.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On the other hand, Erin Baines believed that problem pertaining to refugee crisis has something to do with the cultural differences among individual groups (p. 32).     Ã‚  Ã‚  Ã‚  Ã‚   Stedman and Tanner (2003) described the nexus of refugee flows as:   Ã¢â‚¬Å"The result of the failure of the international system to prevent, deter, or terminate gross violations; from failure to hold governments that are guilty of gross violations responsible for the floods of refugees they unleash; from failure to assume political responsibility for refugee situations that threaten international peace and security; from failure to assume political responsibility to prevent violations that unleash refugee floods, and collective responsibility to guarantee remedies, including temporary protection or resettlement† (p. 155).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Accordingly, refugees continue to suffer from exploitation simply because the international political system fails to recognize its collective responsibility in this issue, at least to place individual rights at the top of the normative deliberation in refugee catastrophes.(yes it’s mine.) It means that obviously the rights of individual refugee women were somehow neglected, although in general, there efforts to combat human rights abuses. The relocation itself causes difficulty to refugees especially in adjusting oneself to current culture, language, and society.   Most of them rely on donation from non-government organization, which does not sufficiently sustain the needs of the family. Though they wish to stand on their own, they find difficulty gaining access to important services such as income-generating projects and educational programs, Indra noted that women in many countries†¦ â€Å"Are denied education, access to profession, or paid work (p. 326)   which are important elements to support the need of the family especially in the absence of the husband. Due to this problem, many of them suffer financial complexity and emotional stress.   Meyer and Prugl noted that refugee women cannot enjoy the social services or employment opportunities or be protected in accordance with the UN High Commissioner for refugee   UNHCR policies since most of them rely on their husband’s document; and this resulted to great stress among them as they seek help from the authorities such as the United Nations (p. 250).   These people are likely to experience poverty, illiteracy, encounter conflicts within refugee population, domestic violence, and sexual torture. Poverty is one major problem of the refugees. They are lack of adequate food and safe drinking water that lead to high rates of child mortality and relatively poor health.   Cole, Espin, and Rothblum reported that most refugees â€Å"live in unsanitary conditions where epidemics and disease are common, water supplies are contaminated, and food resources are insufficient (p. 65).   In a report made by the United States General Accounting Office (GAO) narrated that women are often reduced to â€Å"exchanging sex for otherwise unavailable food and nonfood items such as clothing, shelter materials, and cooking items† (p. 25). Girls in the refugee camps have little opportunity to acquire education because families do not have funds for school fees, uniform, books, and others.   Lack of education worsens their condition because this limits the employment chances of women and youth in the future. Many refugees encounter conflicts within the refugee population because of major ethnic groups or political factions.   Martin noted that the conflicts among the refugees affect the participation in decision making of the representatives of different groups that hinder possible solution to their problem (p. 18). Domestic violence on women in the refugee camp occurs because male family members are away, or sometimes killed.   According to the report of Human Rights Watch Staff, the levels of domestic violence â€Å"could also be high in refugee setting.†Ã‚   For instance, in the Human Rights Watch’s report of the Burundian refugee camps in 1998, they had recorded relatively high incidence of domestic violence committed on women, which occurred inside or outside refugee camps by relief workers (p. 487).   This group acknowledged this problem as something largely unrecognized and the perpetrators â€Å"enjoyed free movement in the camps† (p. 487). Sexual torture somehow is different from domestic violence.   Martin specifically identified these tortures as something inflicted on the victims in an inhumane manner.   Sexual torture is in form of either heterosexual or homosexual rape; the rape of women by the use of specially trained dogs or forced witnessing of unnatural sexual relations, and many other forms (Martin, p. 33).   Basically, torture causes much severe emotional impact on its victims both physically and psychologically, because of the nature it is being carried out.which Martin describe as â€Å"inhumane, cruel and degrading punishment or treatment (p. 33) Aside from health and protection problems, women in the refugee camps are likely to suffer additional problems due to their gender.   According to Cole, Espin and Rothblum, women and girls are vulnerable to sexual violence in which rape is a common experience for them (p. 65).   Rape is the most frightening and humiliating experience for the refugee women; this is the most traumatic actually that many of them already committed suicide. (Espin and Rothlblum, p. 69) The raping of refugee women is unusually brutal; they are gang raped or raped repeatedly often for days at a time.   Refugee women’s experience while at camp produces both physical and emotional impact on them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   First, they suffer from emotional trauma leaving them alone to confront the issue.   Cole, et.al., explained that for Asian and African women, being a rape victim is considered ‘ruined’ because their culture values virginity is â€Å"synonymous with purity† (p. 69).   As a result, they feel they lose all value in society and are rejected by their families.   Rape for Islam, Buddhist, and Taoist is associated with â€Å"karma† or punishment for the sin they have committed.   Thus, most of these women are unwilling to disclose the issue to others, in turn, their behavior show psychosomatic symptoms of these experiences. Theilade LD. Explained that sexual dysfunction is possible to occur if a person has experienced sexual torture or non-sexual, physical, or non-physical torture. He further stated that this problem is â€Å"seen in up to fifty-one percent of torture victims (par. 1).   However, the development of sexual dysfunction may occur largely to people who suffered from sexual torture.   Sexual dysfunction could also be attributed to post traumatic stress disorder.(This info. came from Pubmed.www.pubmed.gov Kemp and Rasbridge mentioned about Post Traumatic Stress Disorder by refugee women as a result of stress, physical or sexual torture, and trauma (p. 74).   Women who had been in this traumatic experience said that they avoided going out yet, due to their family responsibility, they had to force themselves to continue with daily activities. Post Traumatic Stress Disorder could be obtained if the person has previous anxiety disorder and other factor such as early childhood trauma or head injuries that may trigger the problem.   Generally, refugees suffer from mental health problem like flash backs and dreams and intense guilt or anger and the percentage is almost sixty-five percent, which lasted for many years especially when they do not receive treatment and support from family members.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Moreover, these women are likely to sustain physical injuries.   Others contract venereal disease or sexually transmitted diseases.   Some became pregnant after the rape. Indeed, women are not only victims of general violence and the lack of health care, they also contending issues unambiguous to their biology and social status. However, despite of predicaments faces by refugee women, Florence Howe (1996) noted that refuge and displaced migrant women are likely to endure any situation. Howe Asserted, â€Å"Refugee, displaced and migrant women in most cases display strength, endurance and resourcefulness and can contribute positively to countries of resettlement or to their origin on their return† (Howe, p. 213). Howe pointed out these women should be appropriately involved in decisions that affect them and their future, since it cannot be denied that women make significant but frequently unrecognized role as educators both in their families and their societies as Anthony Redmond noted (2006) â€Å"women will often be the first to deny themselves in favor of others, particularly children or male partners†¦Ã¢â‚¬  (Redmond, p. 21) Conclusion   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As some authors pointed out, the international human rights and the United Nations has done enough to protect human rights particularly of the refugee women. But is a fact that abuses on women continues to dominate in many countries in the world particularly in refugee centers. Perhaps this social stigma can be attributed to the two of the most pressing problems of the society ever since, Poverty and discrimination.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Thus no matter how many laws are legislated to protect women from abuses, or no matter how far is the international effort or even the United Nation’s effort to provide necessary protection for women’s right, these abuses on women will continue to persist unless the fundamental sources of the problems are addressed, although this problem maybe is as old as human civilization it self. Authorities therefore must not only look at the crime or run after the offenders but they should also consider the situations involve and gather evidences relating the crimes to the problems mentioned and suggest possible solution to the problems to law making body. The United Nations and all international effort on combating abuses on women must also pay attention to this problem, and try to realign some of their resources to help address the two problems mentioned earlier, along with intensified efforts of the law enforcement to run after the criminal offenders to put them behind bars. Intensifying efforts of both the international body and law enforcements agencies against the offenders and social problems may not completely erased this disease of the society but it certainly will help curb the problem. Work Cited Baines, E.K. Vulnerable Bodies: Gender, the Un and the Global Refugee Crisis. USA: Ashgate Publishing, Ltd., 2004. Beyani, Chaloka. â€Å"The Needs of Refugee Women: A Human Rights Perspective.† Women and Rights. Ed. Sweetman, Caroline. UK: Oxfam, 1995. Cole, E., Espin, O., Rothblum, E. Refugee Women and their Mental Health: Shattered Societies, Shattered Lives. USA: Haworth Press, 1992. Howe, F. Beijing and Beyond Toward the Twenty First-First Century of Women: Includes the Complete Text of the Plattform for Action. USA: Florence Howe Graduate School and University Center, 1996.    Human Rights Watch World Report 1999.   New York: Human Rights Watch, 1998. â€Å"Humanitarian Assistance: Protecting Refugee Women and Girls Remains a Significant Challenge.† United States General Accounting Office. May 2003. http://books.google.com/books?id=WHZdHdprBWgCprintsec=frontcoversource=gbs_summary_r#PPP1,M1 Indra, D.M. Engendering Forced Migration: Theory and Practice.   USA: Berghahn Books. Kemp, C. Rasbridge, L.A. Refugee and Immigrant Health: A Handbook for Health Professionals, UK: Cambridge University Press, 2004. Martin, S. F. Refugee Women. USA: Lexington Books, 2004. Meyer, M.K. Prugl, E. Gender Politics in Global Governance. USA: Rowman Littlefield Publishing, Inc., 1999. Penn, M.L. Nardos, R. Overcoming Violence Against Women and Girls: The International Campaign to Eradicate a Worldwide Problem. USA: Rowman Littlefield Publishers, Inc., 2003. Redmond, A. ABC of Conflict and Disaster. UK: Blackwell Publishing, 2006. Stedman, S. J. Tanner, F. Refugee Manipulation War, Politics, and the Abuse of Human Suffering. USA: Brookings Institution Press, 2003. Theilade, LD. â€Å"Sexual Dysfunction in Torture Victims.† PubMed. 2002 Oct .   http://www.ncbi.nlm.nih.gov/pubmed/12407879?ordinalpos=1itool=EntrezSystem2.PEntrez.Pubmed.Pubmed_ResultsPanel.Pubmed_RVAbstractPlusDrugs1

Antimicrobial Activity of Pyrimidine-5-carboxylic Acid

Antimicrobial Activity of Pyrimidine-5-carboxylic Acid Antimicrobial activity of synthesized, novel hydroxamic acid of pyrimidine-5-carboxylic acid and its complexes with Cu(II), Ni(II), Co(II) and Zn(II) metal ions Bhawani Shankar, Rashmi Tomar, Madhu Godhara, Vijay Kumar Sharma ABSTRACT Four metal complexes of new hydroxamic acid, 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylic acid hydroxamide (3) with Cu(II), Ni(II), Co(II) and Zn(II) metal ions have been synthesized. The hydroxamic acid and its metal complexes were characterized by simple analytical techniques such as repeated melting point (M.P.) determination, elemental analysis, running their thin layer chromatography for single spot, and spectroscopic techniques such as I.R., H1-NMR and UV-Vis. (only for metal chelates) spectroscopy. Antimicrobial activity of the hydroxamic acid and their metal complexes were screened against two species of bacteria and two species of fungi by Serial Dilution Method. Metal complexes were found more active against both bacteria as well as fungi in antimicrobial screening test. Keywords Hydroxamic acids, antimicrobial activity, metal complexes INTRODUCTION Hydroxamic acids show a wide spectrum of biological activities and generally have low toxicities à ¯Ã‚ Ã¢â‚¬ º1à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º2à ¯Ã‚ Ã‚ . Hydroxamic acids are very well known for their antibacterial à ¯Ã‚ Ã¢â‚¬ º3à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º5à ¯Ã‚ Ã‚ , antifungal à ¯Ã‚ Ã¢â‚¬ º6à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º7à ¯Ã‚ Ã‚ , antitumor à ¯Ã‚ Ã¢â‚¬ º8à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º9à ¯Ã‚ Ã‚ , anticancer à ¯Ã‚ Ã¢â‚¬ º10à ¯Ã‚ Ã‚ , antituberculosis à ¯Ã‚ Ã¢â‚¬ º11à ¯Ã‚ Ã‚  and antimalerial à ¯Ã‚ Ã¢â‚¬ º12à ¯Ã‚ Ã‚  properties. Hydroxamic acids are inhibitors of enzymes such as prostaglandin H2 synthatase à ¯Ã‚ Ã¢â‚¬ º13à ¯Ã‚ Ã‚ , peroxidase à ¯Ã‚ Ã¢â‚¬ º14à ¯Ã‚ Ã‚ , urease à ¯Ã‚ Ã¢â‚¬ º15à ¯Ã‚ Ã‚  and matrix metalloproteinase à ¯Ã‚ Ã¢â‚¬ º16à ¯Ã‚ Ã‚ . Cinnamohydroxamic acids are used for treatment of the symptoms of asthma and other obstructive airway diseases which inhibit 5-lipoxygenase à ¯Ã‚ Ã¢â‚¬ º17à ¯Ã‚ Ã‚ . A number of hyd roxamic acid analogues have been shown to inhibit DNA (dinucleic acid) synthesis by inactivating the enzyme ribonucleotide reductase (RNR) à ¯Ã‚ Ã¢â‚¬ º18à ¯Ã‚ Ã‚ . Naturally occurringhydroxamic acid, 2,4-dihydroxy-7-methoxy-1,4-benzoxazin-3-one (DIMBOA) is a powerfulantibiotic present inmaize à ¯Ã‚ Ã¢â‚¬ º19à ¯Ã‚ Ã‚ . Antiradical and antioxidant properties of hydroxamic acids have also been observed à ¯Ã‚ Ã¢â‚¬ º20à ¯Ã‚ Ã‚ . Hydroxamic acids play important role in many chemical, biochemical, pharmaceutical, analytical, and industrial fields à ¯Ã‚ Ã¢â‚¬ º21à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º25à ¯Ã‚ Ã‚ . These diverse biological activities of hydroxamic acids are due to their complexing properties towards transition metal ions à ¯Ã‚ Ã¢â‚¬ º26à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º27à ¯Ã‚ Ã‚ . Siderophores are Fe(III) complexes of naturally occurring hydroxamic acids, involved in the processes of iron transport from the environment to the living organisms à ¯Ã‚ Ã¢â‚¬ º28à ¯Ã ‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º29à ¯Ã‚ Ã‚ . Hydroxamic acids after deprotonation acts as bidentate ligands and octahedral complexes are formed through the co-ordination of two oxygen atom of the –CONHO- group. This type of co-ordination have been studied with Cr(III), Fe(III), Ni(II), Co(II) and Zn(II) ions in solid state as well as in solutions, indicating the formation of octahedral complexes à ¯Ã‚ Ã¢â‚¬ º30à ¯Ã‚ Ã‚ . We report herein the synthesis, structural features and antimicrobial activity of new hydroxamic acid, 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylic acid hydroxamide (3) as well as their metal complexes 4a-d with Cu(II), Ni(II), Co(II) and Zn(II) metal salts. EXPERIMENTAL Reagents and methods All chemical used in the present investigation were of analytical reagent grade. 1,3- Di-p-tolylbarbituric acid was synthesized by previously known method in the laboratory. Copper acetate monohydrate, nickle acetate tetrahydrate, cobalt acetate tetrahydrate and zinc acetate dihydrate were purchased from E-Merck. Triethyl amine and ethyl chloroformate were purchased from Spectrochem. Hydroxylamine hydrochloride potassium hydroxide and diethyl ether were obtained from S.D. fine chemicals limited, India. All the synthesized compounds were analysed for C, H and N by elemental analyser, model 1108 (EL-III). H1-NMR spectra (400MHz) were recorded on JNM ECX- 400P (Jeol, USA) spectrometer using TMS as an internal standard. IR absorption spectra were recorded in the 400-4000 cm-1 range on a Perkin-Elmer FT-IR spectrometer model 2000 using KBr pallets. UV-Vis. spectra of metal complexes were recorded in DMSO solvent at room temperature on Simadzu Spectro Photometer model no. 1601. Melting poi nts were determined using Buchi M-560 and are uncorrected. These reactions were monitored by thin layer chromatography (TLC), on aluminium plates coated with silica gel 60 F254 (Merck). UV radiation and iodine were used as the visualizing agents. Synthesis of the hydroxamic acid 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylic acid hydroxamide (3) Synthesis of ligand 3 was carried out in two steps as follows: Step 1: Synthesis of ethyl 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylate (2). Ethyl 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylate (2) was synthesized by the reported method of Kuhne et al à ¯Ã‚ Ã¢â‚¬ º31à ¯Ã‚ Ã‚ . 1,3- Di-p-tolylbarbituric acid à ¯Ã‚ Ã¢â‚¬ º5g, 0.016 mol.à ¯Ã‚ Ã‚  and triethyl amine à ¯Ã‚ Ã¢â‚¬ º2.30ml, 0.0168 mol.à ¯Ã‚ Ã‚  and dimethyl aminopyridine (DMAP) à ¯Ã‚ Ã¢â‚¬ º0.10gà ¯Ã‚ Ã‚  were dissolved in 20 ml of dichloromethane (DCM) and the solution was cooled to 00 C. Then ethyl chloroformate à ¯Ã‚ Ã¢â‚¬ º1.60ml, 0.0165 mol.à ¯Ã‚ Ã‚  was added drop-wise over half an hour. The mixture was subsequently stirred for 12 hours at 00C, then, allowed to warm to the room temperature for 7 hours. The product is extracted in chloroform and dried over Na2SO4. Further, chloroform was evaporated to dryness and crude product was recrystallised from ethyl alcohol to yield pure 2. Step 2: 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylic acid hydroxamide (3) from ethyl 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylate (2). Synthesis of 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylic acid hydroxamide (3) was carried out by adopting a method similar to that described by Griffith et al à ¯Ã‚ Ã¢â‚¬ º32à ¯Ã‚ Ã‚ . The mixture of hydroxylamine hydrochloride à ¯Ã‚ Ã¢â‚¬ º1.87g, 0.026 mol. à ¯Ã‚ Ã‚  and aqueous potassium hydroxide à ¯Ã‚ Ã¢â‚¬ º2.19g, 0.039 mol. à ¯Ã‚ Ã‚  was added drop-wise to a methanolic solution of ethyl 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylate (2) à ¯Ã‚ Ã¢â‚¬ º5g, 0.013 mol. à ¯Ã‚ Ã‚ . The solution was stirred at room temperature for 72 hours and then acidified to pH 5.5 using 5% HCl solution. After filtration the solvent was removed in vacuo to yield a solid. The crude product was recrystallised from hot water to yield pure compound 3. Synthesis of metal complexes Synthesis of Cu(II), Ni(II), Co(II) and Zn(II) complexes of 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylic acid hydroxamide (3). Copper acetate monohydrate à ¯Ã‚ Ã¢â‚¬ º0.136g, 0.00068 mol.à ¯Ã‚ Ã‚  in cold water was added with stirring to 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylic acid hydroxamide (3) à ¯Ã‚ Ã¢â‚¬ º0.50 g, 0.00136 mol.à ¯Ã‚ Ã‚  in EtOH (20 ml) in a round bottom flask. The contents were stirred for about 6 hours and then reduce to half volume under vacuo. Yellowish brown precipitate of 4a was appeared after adding petroleum ether. The precipitate was filtered, washed with small amounts of Et2O and dried over CaCl2 in a vacuum desiccator. Similarly, complexes 4b of Ni(II) , 4c of Co(II) and 4d of Zn(II) with 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylic acid hydroxamide (3) were synthesized by taking nickle acetate tetrahydrate, cobalt acetate tetrahydrate and zinc acetate dihydrate respectively. Infrared Spectra In the IR spectra (Table 1), carbonyl stretching vibrations of hydoxamic acid exhibit a medium sharp intensity band in the region 1660 cm-1 à ¯Ã‚ Ã¢â‚¬ º33à ¯Ã‚ Ã‚ . This band has shifted towards negative region 1626-1609 cm-1 in the metal complexes indicating the coordination of the ligand with the metal ion through oxygen of the carbonyl group. The symmetric N-O stretching vibrations, obtained in the region 1120 cm-1 in the IR spectra of ligands, have shifted to lower side in the IR spectra of their metal complexes suggesting the coordination of ligand to the metal ion through oxygen of the N-O moiety à ¯Ã‚ Ã¢â‚¬ º34à ¯Ã‚ Ã‚ . The presence of water molecules within coordination sphere of all chelates were supported by broad bands in the region 3450-3280 cm-1 and 850-800 cm-1 due to stretching and deformation modes of coordinated water molecules, respectively. The appearance of new band in the IR spectra of metal chelates in the region 551-519 cm-1 is probable due to forma tion of M-O bonds à ¯Ã‚ Ã¢â‚¬ º35à ¯Ã‚ Ã‚ . Table 1. IR spectral data of hydroxamic acid 3 and its metal complexes 4a-d. Compound à ¯Ã‚ Ã‚ ®(C=O)cm-1 à ¯Ã‚ Ã‚ ®(C-N) cm-1 à ¯Ã‚ Ã‚ ®(N-O) cm-1 à ¯Ã‚ Ã‚ ®(M-O) cm-1 3 1660 1349 1120 4a 1609 1327 1036 551 4b 1624 1355 1023 519 4c 1626 1384 1023 540 4d 1629 1350 1025 541 H1-NMR Spectra The hydroxamic acid 3 shows a one proton singlet at 1.14 due to –NH-O proton, probably due to magnetic anisotropy of the neighboring carbonyl group, electronegativity of nitrogen and H- bonding à ¯Ã‚ Ã¢â‚¬ º36à ¯Ã‚ Ã‚ . One proton singlet in hydroxamic acid 3 appear at 2.49 due to –N-OH proton à ¯Ã‚ Ã¢â‚¬ º37à ¯Ã‚ Ã‚ . Due to proton exchange in D2O this signal disappeared in the spectra indicating the possibility of –OH proton. Six protons multiplet for two Ar–CH3 group protons of hydroxamic acid 3 appear at 2.01 – 2.09. The hydroxamic acids 3 show a one proton singlet due to –C5H proton at 5.26. A multiplet due to eight protons of aromatic rings, Ar-H was observed at 7.17 7.20. H1-NMR of metal complexes 4a-d was not taken due to very less solubility in suitable organic solvents. UV- vis. Spectra Cu(II) complex In the electronic spectra of Cu(II) complex, 4a, three absorption bands in the region. 13157, 16949 and 23809 cm-1 have been observed, which correspond to the transitions 2B1g → 2A1g, 2B1g → 2B2g and 2B1g → 2E1g suggesting distorted octahedral geometry à ¯Ã‚ Ã¢â‚¬ º38à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º40à ¯Ã‚ Ã‚ . Ni(II) complex The electronic spectra of Ni(II) complex, 4b, exhibit three bonds in the region 13333, 16129 and 20833 corresponding to the transitions 3A2g → 2T2g(F), 3A2g → 3T1g(F), 3A2g → 3T1g(P) respectively which show an octahedral geometry for these complexes à ¯Ã‚ Ã¢â‚¬ º41à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º42à ¯Ã‚ Ã‚ . Co(II) complex In the electronic spectra of Co(II) complex, 4c three absorption bands in the region 12903, 14925 and 20200 cm-1 were seen, which may correspond to the transition 4T1g→ 4T2g(F), 4T1g ­ → 4A2g (F) and 4T1g → 4T1g(P), respectively, indicating an octahedral geometry à ¯Ã‚ Ã¢â‚¬ º43à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º44à ¯Ã‚ Ã‚ . Zn (II) Complex No significant absorption was noticed in Zn(II) complex, 4d, above 400nm probably due to diamagnetic nature and completely filled d- orbitals. In the Zn(II) complex only transitions due to à ¯Ã‚ Ã‚ °Ãƒ ¯Ã¢â‚¬Å¡Ã‚ ®Ãƒ ¯Ã‚ Ã‚ °* and nà ¯Ã¢â‚¬Å¡Ã‚ ®Ãƒ ¯Ã‚ Ã‚ °* were seen. Antimicrobial activity Synthesized ligand 3 and metal chelates 4a-d were tested for their antimicrobial activity against two bacteria Staphylococcus aureus and Escherichia coli and two fungi Aspregillus flavus and Aspergillus niger by adopting Serial Dilution Method à ¯Ã‚ Ã¢â‚¬ º45à ¯Ã‚ Ã‚ -à ¯Ã‚ Ã¢â‚¬ º46à ¯Ã‚ Ã‚ .. The micro-organisms were cultured in nutrient agar medium à ¯Ã‚ Ã¢â‚¬ º46à ¯Ã‚ Ã‚  which was prepared by taking 6.0 gm peptone, 1.50 gm beef extract, 1.0 gm dextrose, 3.0 g yeast extract, 1.50 g agar (for slant) in 1 liter distilled water for bacteria and 10.0g peptone, 20.0g dextrose, 20.50g agar (for slant) in 1 liter distilled water for fungi. Measured quantities of the test compounds were dissolved in propylene glycol. First set was prepared for primary screening by taking 1ml (2000 µg/ml) of seeded broth (obtained by 1:100 dilution of the incubated micro-organism broth culture) in 10 well cleaned sterilized test tubes and gradual dilution process was continued for all the ten tubes using a fresh pipette each time. All the above sets of tubes were incubated at 37oC for 24 hours for bacteria and at 28oC for 96 hours for fungi. The Minimum Inhibitory Concentration (MIC) values were determined at the end of incubation period. Active synthesized compounds, found in the primary screening were further tested for secondary screening by taking 1ml (1500 µg/ml) of seeded broth against all microorganisms. RESULTS AND DISCUSSION In this present work synthesis of 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylic acid hydroxamide (3) was carried out by adding an aqueous solution of hydroxylamine hydrochloride and potassium hydroxide drop-wise to a methanolic solution of ethyl 2,4,6-trioxo-1,3-di-p-tolyl-1,2,3,4,5,6-hexahydropyrimidine-5-carboxylate (2). The solution was continuously stirred for 72 hours at room temperature, which on acidification give crude solid. (Scheme I). Compound 3 on stirring with different metal salts, gave corresponding metal complexes 4a-d (Scheme II). All the metal complexes obtained were solid and stable at room temperature and insoluble in most of the common organic solvents. The spectroscopic and analytical data (Table 2) are in good agreement with theoretical values for the ligand and metal complexes. Table 2. Analytical data and physical properties of the hydroxamic acid 3 and metal complexes 4a-d. S.No. Compd Molecular Formula Color Percentage Elemental Analysis Calc./ (Found) M.P. /D.T. (oC) Yield (%) C H N 1 3 C19H17N3O5 Dark Pink 62.12 (61.90) 4.63 (4.52) 11.44 (11.28) 1560C 85% 2 4a à ¯Ã‚ Ã¢â‚¬ ºCu(C19H16N3O5)2.2H20à ¯Ã‚ Ã‚  Yellowish Brown 54.87 (53.27) 4.33 (4.30) 10.10 (9.90) 2480C 71% 3 4b à ¯Ã‚ Ã¢â‚¬ ºNi(C19H16N3O5)2.2H20à ¯Ã‚ Ã‚  Light Pink 55.22 (54.70) 4.39 (4.25) 10.13 (10.10) 2700C 70% 4 4c à ¯Ã‚ Ã¢â‚¬ ºCo(C19H16N3O5)2.2H20à ¯Ã‚ Ã‚  Pink 55.20 (54.70) 4.35 (4.25) 10.16 (10.20) 3220C 75% 5 4d à ¯Ã‚ Ã¢â‚¬ ºZn(C19H16N3O5)2.2H20à ¯Ã‚ Ã‚  Brown 54.67 (53.80) 4.32 (4.30) 10.07 (9.89) 3100C 70% Antimicrobial Activity The newly synthesized hydroxamic acid 3 and its metal chelates 4a-d were tested for their antimicrobial activity against two bacteria Staphylococcus aureus and Escherichia Coli and two fungi Aspergillus niger and Aspergillus flavus. The experimental results of MIC values (Table 3) show moderate activity of all the compounds against both bacteria and fungi. Further, it has been found that the metal complexes were more active than hydroxamic acid. This increased antimicrobial activity of the complexes as compared to the hydroxamic acid is probably due to the fact that chelation increases the lipophilicity of the complexes, which subsequently enhances the penetration through the lipid layer of cell membrane and restricts further multiplicity of the microorganism à ¯Ã‚ Ã¢â‚¬ º46à ¯Ã‚ Ã‚ . Among the metal complexes, Cu (II) complex 4a was found most active against both bacteria and fungi. The higher antimicrobial activity of Cu (II) complex may be due to higher stability constant of copper complexes. Table 3. The minimum inhibitory concentration ( µg/ml) MIC values of hydroxamic acid 3 and their metal complexes 4a-d. S.No. Compound Bacteria Fungi Staphylococcus aureus Escherichia coli Aspergillus niger Aspergillus flavus 1 3 325 325 250 325 2 4a 125 125 250 250 3 4b 325 500 500 325 4 4c 500 250 250 325 5 4d 500 250 250 250 CONCLUSION Four new metal chelates, 4a-d with ligand 3 have been synthesized and characterized. Octahedral geometries were proposed for the prepared metal complexes. All the synthesized hydoxamic acids and their metal chelates were screened for antimicrobial activity. A comparative study of the MIC values of the ligand and its complexes show that complexes exhibit higher antimicrobial activity than free ligand. Among the metal complexes, Cu (II) complex 4a was found most active against both bacteria and fungi. ACKNOWLEDGEMENT One of the authors Ms. Rashmi Tomar is grateful to UGC, Bahadur Shah Zafar Marg, New Delhi, for providing fellowship. 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Study Of The Vat System In Ethiopia Finance Essay

Study Of The Vat System In Ethiopia Finance Essay Government collects revenue from different types of sources to invest for public services like education, health, road and infrastructure distributes equally to the public. This revenue will be the one in which it levies from different income is called a tax. A tax is a blood vessel of a country for development, most of developed countries their tax harmonies are very attractive and strong, the people are well known about the tax what and why you are pay, if you are not pay you accept like you didnt accomplished your duty even your right. How ever in most Sahara counties like Ethiopia the people do not well understand about the necessity of the tax what and why you are pay, thats why the fraudulent and smugglers would be many and high developing country. Hence the problem of tax collection and assessment in Ethiopia is the gap between the taxpayers willingness to pay tax is as a major with different implementation and other problems by the tax collectors. In general in Ethiopia, where the awareness of taxpayers, the culture of paying taxes and the capacity of tax administrators appear poor. The tax system should be balance the economic activity and expected the people on the ability to pay a tax in proportion to their level of income. From the broad concepts of taxation the tax should be divided in to two major groups. These are direct and indirect tax, from these indirect tax the one in which highly Comprehensive that includes producers, wholesalers and retailers is the value added Tax (VAT). The value added tax (VAT) is a new tax system introduced in Ethiopia since 2003 as a Replacement to sales tax.This tax collects from domestic transaction and importation of goods. Where this tax is replaced the sales tax the assumption was the sales tax does not collect on added value, the value added tax minimizes the damage that may be caused by attempts to avoid and evade the tax and helps to ascertain the profit obtained by the tax payers and the tax initiates saving and investment because the tax is levied on consumable goods and services and does not tax capital and enhance economic growth and improves the ratio relationship between gross domestic product and government revenue. And has a proclamation, cites as a proclamation No. 285/2002. This paper will state the current main issues of VAT administration like organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration and compliances with its strength and weakness in Ethiopias as follows 2. OBJECTIVE OF THE STUDY How it works the Administration and compliance of VAT system in Ethiopia with its positive and negative during implementation of the current system and explains what compliance risks there are and why and how the risks occur over all those problems will be discussed and further the solutions shall be recommended in the report of study. 3. METHODOLOGY OF THE STUDY The study is gathered from different secondary data of annual reports and from assessment of different researches of administration of VAT system In Ethiopia by different Authors. 4. SCOPE OF THE STUDY The study is limited on the current of VAT administration in Ethiopian and compliance risks With its strength and weakness in which applies will be generalized. 5. DEFINITIONS A value added tax is a modern tax system and broad based .It replaces the sales tax, have two rates 15% and 0% with exemptions of the tax. The threshold is based on the annual sales of goods and services above 500,000 Ethiopia birr. Have two types of registration that is obligatory and voluntary registration, the voluntary registrants are registered when 75% their sales are supplied for VAT registered. The reports are monthly which provides in the declaration format whether it credit or nil. Any taxpayers who are not registered for VAT automatically payable to turn over tax (TOT). The exemption in VAT also applies in TOT. 6 .ANALYSIS (MAIN BODY) Value added tax in Ethiopia introduce in the year 2003 cited as proclamation No. 285/2002 which replaces the sales tax with the assumptions mentioned in the introduction part. The current Ethiopia Revenue and Customs Authority (ERCA) was Federal Inland Revenue Authority (FIRA) before 2008. During the period of FIRA the VAT would introduced and implemented in our country and still exercises after merging of FIRA and Customs Authority. The administration of VAT includes organizational structure, staffing and training, Tax Payers Identification and Automation, invoicing and book keeping Requirements, controlling of filing and payment, Audit of VAT, Refunds management, penalties and cost of administration all these activities are pertain to how applies and affects the government revenue and strategy properly will be describe as follows: 6.1 Organizational structure, staffing and training Ethiopia Revenue Authority should be taken an organizational structure for VAT to be implemented through the branches of the Authority and the staff recruited and trained during the preparation of the VAT introduced. Hence due the complication of the system in the Ethiopia case a special VAT unit in FIRA was setting up. Along this line, there were efforts to design the organization structure and to determine the number of staff to be trained and deployed. Some have been taken from the ex-sales tax unit, some have gone from the tax reform program and the Ministry of Revenue and some have been newly recruited. At present, the newly introduced Value Added Tax is administered by a newly established department located at the Mexico square and some branches in the country and by the Ethiopian Revenue and customs Authority. The new department in ERCA is answerable to the General Manager. The staffs are graduates of accounting, economics and the management profession. The organo-gram and staff assignment is depicted in the following diagram. General Manager ERCA Tax Payers registration and Education Division (7) VAT DEPARTMENT Head (5) VAT Administration (2) Revenue Collection and Enforcement Assessment and Audit Division Revenue Accounts and Consolidation Diagram 1:- Organo- gram of the VAT Department By: Arega Hailu Teffera June/2004 Even though, the VAT is computerized, considering the current and future challenges, the VAT department requires additional personnel in all areas- taxpayer education and service, accounting and collection, enforcement and audit. Efforts currently underway within the Ministry and ERCA to strengthen the VAT administration, to improve service delivery, training of staff should continue to address the shortfall encountered. Specially, the administration should focus in strengthening its audit and enforcement wings. 6.2 Tax Payers Identification and Automation Taxpayer Identification Number (TIN) and VAT SIGTAS were implemented during 2000-2003. These systems have been operational by the FIRA and regional states and city administrations revenue authorities through country-wide network As earlier described the system introduced during Federal In land Revenue Authority where it is Ethiopian Revenue and Customs Authority (ERCA). The system is an important for efficient and effective tax and customs administration. Any taxpayer has only one identification number; this will be used for VAT purpose, for with holding tax, for property tax e.t.c. In our country case taxpayers couldnt used different identification number. Except The trade license number issued by Ministry of Trade and Industry Automation of VAT administration commenced with a simple software developed by a local IT firm. In an attempt to deploy better software that integrates the different functions and processes of VAT administration, the government entered an agreement with a Canadian firm known as CRC-SOGEMA in April 2003. The software development project, VAT SIGTAS, was finalized and made operational at the VAT Department during February 2004. Later on, the new software rolled out to the regional branches of the ERCA. It was also made operational in four regional states and two city administration revenue authorities following the delegation of VAT administration. Large taxpayers, started applying VAT SIGTAS in October 2005 upon the decision of the tax authority to administer all taxes of large taxpayers under one office. Previously the large taxpayers used to settle their VAT obligations at the VAT Department. The proper implementation of SIGTAS all taxes would help realize the following anticipated benefits of the project: increased revenues and enhanced control, better service to taxpayers, standardize practices throughout operational departments, reduction of non-value adding activities, real-time management (reminders, remittances, etc.), and Integrated management of all taxes (especially for audit). The regional and city administration tax offices are also using the new system for their VAT operations with the previous VAT functionalities provided unchanged. Efforts are underway to deploy SIGTAS all taxes, with certain modifications, in all regional states and city administrations. The CRC-SOGEMA has already conducted requirements study. 6.3 invoicing and book keeping Requirements Is a very important for issuance of invoices during transaction of VAT system these invoices are printed by registered printing press after getting approval from ERCA. The invoices are separately printed for taxable and exempted transactions. In addition to the printing of invoice recording are mandatory for every VAT registered and required separate of taxable invoice and exempted. The VAT proclamation stipulates that VAT registrants should keep records of account for at least 10 years. However, due to lack of tax administrators follow-up and control, lack of awareness among the society and the prevalence of poverty.these rules are not applied perfectly as to the law required many problems faced with getting invoices, using duplicated invoices, lack of consistency in using invoice, most business holds two books ;one for tax Authority and for Banks . usually the understated income holds book for tax Authority and the over stated book would be for Banks, Do not use invoices approved by the Authority, dealing with buyer to issue the lower price in the invoice , also issue fraudulent invoices using invented VAT numbers of their own and collect VAT for their own e.t.c. These will be paralyzing the function of revenue as a whole. In order to solve this problem of invoicing the ERCA gets the expiriance from Latine America to be used the electronical cash registered at retailer on a net work with the SIGTAS. 6.4 controlling of filing and payment According to proclamation No. 285, Article 26/1, every registerd person is required to file VAT return with ERCA for each accounting period and to pay the tax for accounting period by the deadline for filling the VAT return. Article 26/2 , the VAT return for every accounting period shall be filled no later than the last day of the calendar month following the accounting period, where as VAT on taxable imports is collected at Customs and made by C.P.O automatically. The VAT liability is computed based on the invoice credit method in that the registered person will remit the difference between VAT received and VAT paid during transactions conducted during the accounting period. ERCA made a controlling and filing of VAT using computerized system to administer VAT properly authorities use computer programs, namely: Standard Integrated Government Tax Administration System (SIGTAS) and Automated System for Customs Data Management (ASYCUDA). The computer programs are used to maintain taxpayer register and process VAT returns. Detection of non-filers seems to be carried out mainly manually. The authority tries to identify non-filers in collaboration with the Ministry of Trade and Industry. In Ethiopia every trader is required to renew business license annually with the pertinent offices under the Ministry of Trade and Industry or regional governments. To renew business licenses, traders are required to produce evidence from tax authorities that all taxes have been Paid. The tax authorities on their part, before providing the evidence to taxpayers, 6.5, Audit of VAT Auditing is a basic measuring of for effective tax collection, Audit of VAT in our country was very complicated before the introduction of computerized the tax system, due to different fraudulent of using invoice as mentioned in the above invoicing and book keeping requirements. However, the audit case by the audit selection committee. The selection criteria include; credit declaration, nil VAT declaration, non filers, unusual VAT filing and information obtained from third parties and customs decleracion. Based on the above selected criteria would be subject to audit. Most of VAT registrant provides monthly report as credit or nil. This is the effect of tax evasion by the taxpayers. All these problems affect the potential of revenue this would be due to lack of taxpayers awareness, human resources auditor in particular, the number of VAT registrant compare to auditors or the employees in tax authority is very low they cannot cover by the actual current employees in the ERCA. 6.6 Refunds Management The VAT proclamation No. 285/2002 Article 27/1 stated that at least 25% of the value of a a registered persons taxable transaction for the accounting period is taxed at zero rate, the ERCA shall refund the amount of the VAT applied as a credit in excess of the amount of VAT charged for the accounting period within two months after the registered person files an application for refund, accompanied by documentary proof of payment of the excess amount. The second Article 27/2 relates to unused excess credit. For non-zero rated transactions, the amount of VAT applied as a credit in excess of the amount charged for the accounting period is to be carried forward to the next five accounting periods and credit against payments for these periods. The registered person can claim refund if it has still unused excess credit at the end of the five month period. Refund claims are subject to checks and audit by the tax authority. In view of promoting export supplies, the tax authority effects VAT r efund for exporters in 15 days after checking and verifying the documents presented to it. 6.7. Penalties Taxpayers that are not compliant to the VAT law are subject to administrative criminal penalties. According to the VAT proclamation, articles 45-47 administrative penalties are imposed while persons are not registered for VAT where registration is required, when any registered person issued incorrect tax invoices, where invoices are issued without being registered, where there is underpayment and late filing of returns. Administrative fines range from a fine 100 percent of the amount of tax payable and a fine of up to 50,000 Birr. According to articles 48-59 criminal offences are liable to prosecution. A tax offence is a violation of the criminal law of the country and thus is subject to criminal charge and prosecution. Tax evasion, obstruction of tax administration, failure to notify changes in business address and business line, unauthorized VAT collection, improper tax debit and credit notes, aiding or abetting, offence by entities, offence by tax officers, offence by receivers are liable on convection to monetary fine of Birr 1000- 200,000 and imprisonment of not less than 1 year to not more than 15 years depending on the gravity of the offence. 6.8. Cost of Administration In the case of Ethiopia the cost of VAT administration must be proportional with professional standards of like developing countries. The researches indicate in most developing countries cost of administration estimates the range between 1 2% of collection. Actually low collection may not reflect efficiency but rather indicate unused of resources may occurred. In our country the administration costs are: salaries and wages and top-ups to staff deployed to VAT department, the cost of fixed assets and consumables including telephones, faxes, internet, electricity and power, fuel and lubricants etc. Since customs collects duties and taxes in a single administrative document, i.e. the customs declaration, it is very difficult to apportion the cost of administration for VAT all these costs are the total consumable of ERCAs administration cost for VAT (the above costs are only for VAT actually expend ). Therefore when take 2003 2004 FIRA Customs report the total cost of administration for VAT was 9,718,848 birr and total collection of VAT during the year would be 5,234,730,000 birr, so total administration cost was 0.00186 this is under the standard from the point of professional standards sited. ( I think this information is too late, but it can see or indicate the current performance, how ever now a day there are a lot changes to use resources effectively like the deployment of automation, recruitment of employees by allocate more budget how ever, it is not researched, but still it has a limitation) (Source: FIRA and Customs- Administration and Finance, Budget for 2003/2004 fiscal year.) Tax Payers Compliance From any taxpayer that expected they must comply with the laws and regulations of tax and customs duty. How ever as an employee of tax and customs authority the real situation of the taxpayers behavior is not what we are expected them. They are not complying with the tax and customs law. For instance with the fulfillment of the VAT registration requirement, timely reporting with the actual transaction they did, using authorized VAT collection, making true financial statement for tax purpose, providing the correct VAT invoice for any client e.t.c. consider the above issues; most of our taxpayers are not compliance. This would be faced in daily activity during tax and customs assessment and collection. Even there is a positive improvement to comply with law in changing the taxpayers attitude through different way of awareness creation. Strength on VAT administration When ever the VAT administration in Ethiopia has a problem, but there are positive actions are taken off by the Authority to facilitate the tax and customs servies with strong enforcement for non compliance taxpayers. Basically the Authority pursued the reform program in order to achieve the main objectives that are tax policy and administration reform, and customs reform and modernization. From the reforms the tax policy and administration reform have a result during the implementation would be : income tax law that was in force for more than 40 years was replaced in July 2002; VAT was introduced on January 1, 2003 to replace sales tax. Turnover tax was introduced on January 1, 2003 to apply to those taxpayers whose annual turnover is below VAT threshold. Excise tax was rationalized to more accurately reflect the current market situation. National implementation of the TIN network through the installation of communication equipment at FIRA, and City and Regional administrations sites. And taxpayers were registered for TIN. The replacement of the estimated assessment method with the more standard assessment method in order to achieve equity and administrative efficiency in connection with presumptive taxation. Tax collection and audit manuals prepared and put in use. Large Taxpayers Office and VAT Department established. Operational departments are automated as part of the modernization of the FIRA. TIN system interface with the Ethiopian Customs Authority is operational.(before merging the two Authority) Using this in mind the strength way of FIRA, currently ERCA would be perform many activities to improve services delivery and the potential of revenue on VAT administration. Thus are; The reform introduced during FIRA would take as a base to perform effectively and introduced BPR. Make extensive consultation with stake holders, comprehensive taxpayers education program and aggressive advertisement campaign. strongly used of computerized tax and customs system ( SIGTAS, TIN, ASYCUDA ++) Create positive attitude for the tax collector with good payments. Conducted comprehensive trainings on the VAT law, regulation, directives and administration techniques for tax officers drawn from different area of the country. Create strong enforcement unit on VAT 7. Measures were taken to enforce registration: for non compliant 8 Administrative and criminal cases are strongly followed-up 9. Strongly applied deterrent provisions: penalties and prosecution e.t.c, thus would be Taken to improve performance of VAT administration. 9. Basic Weakness 1. Lack of strong and follow up for non complaints 2. Lack of human resources specially VAT auditors 3. Lack of taxpayers awareness. 4. In some lack of ethics . Although VAT was successfully introduced in Ethiopia due to adequate preparations, different challenges have been faced in implementation as I have stated in VAT administration. In general ERCA faced the following challenges in VAT administration still- Resistance against VAT registration, Failure to register due to the prevalence of large informal sector, Low level of tax awareness, Suppression of taxable sales, Failure to issue invoices during transaction, Negotiate with customers during transaction to account VAT or not, Print and use of identical invoices, one registered by the FIRA and the other not, Issuance of fictitious invoices among related persons without actual transaction to overstate input VAT and claim refund, Prevalence of significant number of constant credit filers, nil-filers and non-filers, Non-remittance of VAT collected, Prevalence of missing traders, poor audit and enforcement capacity of the tax authority, and Mal-practices in the administration aspect. Recommendations From the above study I recommended as following: Recruit quality and quantity of human resource to be deployed and Training and development for staffs who will join and who have already joined. All liable businesses registered for VAT in all sectors of the economy must be registered and it needs strong and practical monitoring and controlling system. that fall within the threshold should be identified and an action to be compliant.. Must be apply frequent audit system ,donot delay the auditing. Due to lack of auditor, the auditors must selective based on the size of the business with return of tax from these. Make consistent tax educations for taxpayers in each tax Authority to create awareness. Create ethical tax servants e.t.c All the basic challenges that mentioned must be change and improve with substantial monitoring and controlling effort. Conclusions Ethiopian Government committed to improve the tax harmony in each stage of the tax authority by allocating resources with the efforts of ERCA. The effort which applied is the introduction of tax reform in Ethiopia. The Government introduced the VAT since 2003, mainly to broaden the tax base, and to compensate for revenue loss as a result of duty reduction at customs, to reduce distortions by other indirect taxes, and to encourage trade and investment. With the challenges that already stated, the performance of tax from VAT would be increase. For the increasing of VAT collection the introduction of IT has great role. The implementation of SIGTAS increases revenue collection, Real-time Management of Non-compliers, Facilitation of Assessments and Reassessments, Prompt Calculation of Penalty and Interest, Provision of Better Service to Taxpayers, these are facilitated the collection of VAT progressively. Appreciating the role of IT in VAT administration, during FIRA decided to automate the administration of all taxes in an integrated manner. Thus, the functionalities of VAT SIGTAS were extended to embrace the other taxes and ERCA would be catch-up the system and implemented successfully. SIGTAS all taxes was tested at the Large Taxpayers Office in August 2006. Currently, all tax centers of the FIRA are using SIGTAS all taxes software. The application of SIGTAS has been instrumental in improving the efficiency and effectiveness of the tax administration. And Extensive consultation with stakeholders, comprehensive taxpayer education programmed, aggressive advertisement campaign and an intense registration drive did help the tax authority. Over all the experience of Ethiopia in automating tax administration, including VAT, shows that success in IT implementation is mainly dependent upon: aggressive implementation as per schedule, strict control over procedural issues, active action in case of peculiarities, monitoring and feedback, continuous manpower development, timely provision of hardware and supporting services, and proactive and genuine participation of every member of the tax authority.

Defining the Victorian Woman Essay -- Expository Definition Essays

Defining the Victorian Woman      Ã‚  Ã‚  Ã‚   In the Victorian Age, there existed a certain ideology of what constituted the perfect Victorian woman. In the beginning of the eighteenth century, young girls began attending schools that offered basic skills such as reading, writing, and math. Manuals of etiquette and conduct instructed young girls in manners of society and the home (Basch 3). All of this prepared a young woman for marriage, which, in the nineteenth century, was "put forward as being the culminating point of a woman's life" (Basch 16). Thus, the perfect woman was also the perfect wife, an active part of the family, with specific regard to the children (Vicinus ix). Yet, although the perfect woman was a married woman, not all marriages were perfect. Victorian society set strict standards for the roles of women, specifically middle class women, as wives and mothers. Women often did not benefit from being married in many respects, such as their personal rights. In addition, the census of 1850 "revealed a significant imbalance between the sexes," creating a surplus of single women (Lerner 176). Many of these single women joined the ranks of spinsters and old maids due to this imbalance in the population. However, society did not give unmarried women the same roles as married women. Society challenged these women because it believed that a woman without a husband was worthless. Society did not respect the position of these unmarried women, often making them outcasts. Yet, there esd a small sect of unmarried women that did not allow society's rules to interfere with their idea of what life should be like. Th... ... or said. Instead, old maids flung themselves at life, unattached and uninhibited, in the best possible way so as to get as much out of it as possible. Supported historically by the likes of great Victorian female authors, these old maids laughed at life, and themselves, showing the perfect Victorian wives there could be more to life than fitting society's mold. Works Cited    Auerbach, Nina. Woman and the Demon: The Life of a Victorian Myth. London: Harvard UP, 1982.    Basch, Francoise. Relative Creatures: Victorian Women in Society and the Novel. New York: Schocken, 1974.    Lerner, Laurence. The Victorians. New York: Homes and Meier, 1978.    Vicinus, Martha. Introduction.The Perfect Victorian Lady. Bloomington: Indiana UP, 1972. Vii - xv.         Ã‚