Belonging Related Text Essay

George Orwell’s essays – related text ‘Marrakech’ explores the notion of ethnocentricity through a Eurocentric perspective, in which one is isolated at the consequence of differing morels. Orwell succeeds in doing so through various anecdotes â€Å"What does Morocco mean to a Frenchman? An orange-grove or a job in government service. † In essence this displays the failure of a migrant to withhold a deeper connection to the land. Orwell emotively describes the crippled elderly women who â€Å"answered with a shrill wail, almost a scream, which was partly gratitude but mainly surprise†, as a response to the charity he provided her with. The dramatic reaction displays her sense of alienation from her own homeland, at fault of those who are foreign, yet awfully powerful. This is furthered through the description of â€Å"the shy, wide-eyed Negro† where through his ignorance, he â€Å"has been taught that the white race are his masters, and still believes it. † A sense of melancholy pervades this essay through the harsh truth â€Å"How much longer can we go on kidding these people? † displaying the indigenous peoples disconnection to a place that was originally theirs. While ‘Marrakech’ explores the notion that one does not belong to their homeland. This is juxtaposed through ‘Shooting an Elephant’ with Orwell’s alternative experience of belonging. Through Orwell’s ambivalence we see the highly controversial understanding of â€Å"the hollowness.. of the white man’s dominion in the East. † It is ironic that a â€Å"sub-divisional police officer† should feel self-conscious with such authority. Controversially he â€Å"was all for the Burmese† juxtaposed to the grotesque imagery of his deepest desire to â€Å"drive a bayonet into a Buddhist priest’s guts.

Traditional Sports in Assam

Traditional sports in N-E Games soon| A STAFF REPORTER| | A traditional sport in progress during the recent Bihu festivities. A Telegraph picture | Guwahati, May 22: The newly-formed Assam Traditional Sports and Dragon Boat Association claimed that efforts were being made to include some traditional sports of Assam in the North-East Games in near future.Addressing the media, regarding the proposed traditional sports carnival — Amar Khel, Amar Utsav — on Saturday, one of the founder office- bearers of the association, Subhash Basumatary, said he was making efforts to get a few disciplines included in the North-East Games, organised annually by SAI. Basumatary is also the director-in-charge of the SAI regional sub-centre, Guwahati. Boat racing, one of the most popular traditional sports, is all set to be the first from among a dozen traditional deciplines which could make it to the North-East Games.The Dragon Boat carnival, to be held here on Saturday, will include 10 oth er disciplines apart from boat racing at Dighalipukhuri. The field events at the carnival at Latasil ground include dhop khel, koni juj, ghila khel, malla juddha, rashi tana, tel khuta, tangon tona, kelah loi dour, tekeli bhonga and dighal thengia dour. â€Å"The idea is to conserve the traditional sports and bring them out of the remote villages to the urban areas. We hope to get co-operation from the government too in organising the event.So far, the tourism department, the State Sports Council of Assam, the Kamrup (Metro) district administration and few others have already come forward to help us in the noble venture,† the association’s president Taher Ahmed said. | Dhopkhel The most popular indigenous game in the state of Assam is Dhopkhel. An ancient game, it is closely related with the development of the state as such. The game requires absolute physical fitness – speed, stamina and acrobatic skills. Dhop is a seasonal game, played during the state's Sprin g Festival, known as Rangoli Bihu.The game really flowered under the royal patronage of the Ahoms. There are two types of Dhop, one played by men and the other by women. The game, which uses a rubber ball, is played by two teams comprising 11 players each, in an open field, 125 m in length and 80 m in breadth, with a central point in the right middle of the arena. Two lines called kai are drawn at a distance of 12 ft on each side of the point at the centre. At the four points where the kai meets the 125 m lines, four flags are planted. Similarly, four flags are planted in the four corners, known as chukor nishan.Parallel to the central point in each half of the field, is one point each, at a distance of 13'6†³ from the centre, and circles surrounding them known as gher. The game begins with the dhop i. e the ball being thrown in the air, by a player. If the ball does not fall in the opponent's court, it is to be thrown again. The dhop has to be caught by the opposing team, and if they fail, then the other team takes the throw. If caught, the player who takes the catch proceeds to the gher of the court, and throws it to the katoni, who stands on the other gher.If the thrower fails on either count, his team forfeits the chance of a throw at the katoni, and the guilty player is requested to deliver a high lob to the opposing team, like the lob which started the game. The opposing team thus gets a chance once more for a catch and throw, at the opponents' katoni. If the katoni is hit below the waist, it is considered a kota, and the katoni becomes a hoia or a bondha, and automatically loses his status of a ghai – a name initially used for all the players. The bondha goes over to the opposing side and tries to prevent the players of the team from catching the dhop. This move is known as aulia.If a bondha succeeds in catching the dhop in the opponents' court and can recross over to his original side without being touched by any of the opponents, he become s a ghai, and this move is known as hora. However, he has to cross both kais and he cannot leave the court in the process of crossing over, or catching the dhop in the zone between two kais. If a team loses ten ghais as hoia or bondha, then the last ghai will be named ghai katoni, and if a kota can be done to him, then it is known as piriutha, which signifies victory for the side. If at the end of the game, there are equal number of ghais, the game is pronounced a draw. Rang GharLocation: Joysagar, 4 km to the west of Sibsagar town Built By: Ahom King Pramutta Singha Built In: 1746 AD Highlights: Oldest amphitheatre in Asia Rang Ghar is one of the major attractions of the state of Assam. It is said to be the oldest amphitheatre in the whole of Asia and has often been referred to as the ‘Colosseum of the East'. Situated to the northeast of the Tolatol Ghar, in the Joysagar area of the Sibsagar district; is the two storied Rang Ghar, which was the royal venue for witnessing a nu mber of games, like buffalo fight, bull fight etc. This ancient amphitheatre was constructed by the Ahom ruler Swargadeo Pramutta Singha.Rang Ghar dates back to 1746 AD, when it was basically built for the purpose of amusement and fun. The theatre is a double storied building and on the roof, there is a design of an Ahom royal long boat. It is overall oval in shape, unlike the multi-storied Tolatol Ghar situated just adjacent to it. Every year, during the occasion of Rongali Bihu, Rang Ghar used to be the royal sports pavilion, from which the Ahom kings and nobles witnessed games in the Rupahi Pathar below. The Rupahi Pathar is a vast field, where various activities like bull fighting and other such traditional games used to be organized for the entertainment of the royalty.The Rang Ghar was even the symbol of the recently concluded 33rd National Games, which was held in February (9th to 18th) 2007, in Guwahati, Assam. In case you are planning to visit Sibsagar district of Assam in the near future, do make sure to pay a visit to the Rang Ghar as well. Rang Ghar (Assamese: , rong ghor) (meaning â€Å"Amusement House†) is a two-storied building, which was the royal sports-pavilion from which the Ahom kings and nobles witnessed games like buffalo fights and other sports at the Rupahi Pathar (pathar meaning field in Assamese) specially during Rangali Bihu festival in the Ahom capital, Rangpur.On the roof of the Rang Ghar is a design of an Ahom royal long boat. The building was constructed during the reign of Swargadeo Pramatta Singha in 1746. It is located north east to the Talatal Ghar a multi-storied royal complex in Joysagar west of Sivasagar town, on the other side of the Assam Trunk (AT) Road in Sibsagar district in Assam, India . The Rang Ghar is said to be the oldest amphitheater in Asia[citation needed]. The base of the monument has a series of arched entrances and atop the roof is a decorative pair of carved stone crocodiles.In many of these, only the brick framework exists with vestiges of sculptural adornments here and there. The Ahoms, who used special thin baked bricks, did not have the use of cement and, therefore, used a paste of rice and eggs as mortar for their construction. They also made use of powdered mixed lime and bricks to cover the surface of the inner walls. It is said that this layer of powder used to keep the inside of Ranghar cool. The entrance to Sankardev Kalakshetra at Guwahati is made in the style of the Rang Ghar.The Rang Ghar was the logo of the recently concluded 33rd National Games that was held from 9 to 18 February, 2007 in Guwahati, Assam. About a kilometer towards the north east of Rangh Ghar is the Jaysagar Pukhuri. It is a manmade tank, encompassing an area of about 120 Bighas of land. It was dug in memory of Rani Joymati, the mother of Rudra Singha, the most illustrious of the Ahom kings. Guwahati, Apr 6 (PTI) Seisimic survey work by the ONGC is posing a threat to Assam's 18th century amphi theatre, ‘Rang Ghar† at Gargaon in Sibsagar district, perhaps the largest stadium in Asia, which has proudly stood the ravages of time.Lesser known than the internationally famous `Colosseum' in Italy, the ‘Rang Ghar' bears mute testimony to the state's chequered history. The most potent symbol of the glorious 600 year rule of the Tai-Ahom kings hailing from Thailand, the monument constructed in 1746 AD, has been in the news after a report carried by PTI on cracks appearing on its facade. The report prompted the Assam government to constitute a seven-member expert committee to examine the damages on the walls of the heritage site.The damages to the protected monument have prompted the Archaelogical Survey of India (ASI) which maintains it, to threaten legal action against the public sector Oil and Natural Gas Commission (ONGC) The ASI move comes after eight 10 metre cracks have appeared on the Rang Ghar walls following blastings in the seismic survey work at nearby Rupohipathar, an open oil field. The ONGC officials when contacted refused to comment on the matter and only maintained â€Å"that precaution had been taken not to harm the heritage sites and historic monuments during survey works†.The damages have created a public outcry with a local students body, All Assam Tai Ahom Students Union (AATASU), calling an ‘indefinited ONGC bandh' from March 5 and the proscribed ULFA issuing a warning to the ONGC to stop all seismic work or face dire consequences. The Rang Ghar, stated to be the oldest outdoor stadium in Asia, bears mute testimony to Assam's history. The medieval Tai-Ahom kingdom (1228-1826) was founded by Sukapha in the 13th century establishing its suzerainity over the Brahmaputra valley and putting paid to Mughal expansionism in the North-East seventeen times sucessfully.The monument also saw the annexation of Assam by the British Empire through the historic Treaty of Yandaboo in 1826 paving the way for the advent of t he Britishers into the state and the end of the 600 year old Ahom rule. The monument at Gargaon was the crucible of the proscribed ULFA movement with its leaders congregating under Rang Ghar's portals on April 7 nearly 30 years ago to script one of the most violent chapters in the annals of the state in its fight for an independent homeland.The original ampitheatre was constructed with wood and bamboo by King Rudrasingha, also known as Siukapha who ruled between 1696-1714, but was rebuilt into a permanent structure by King Pramatasinha (1744-1751). With no knowledge of modern day cement, the Ahoms used a paste of rice and eggs as mortar and special thin bricks for construction of the Rang Ghar, that has withstood decades of neglect till Independence. As its name suggests, ‘Rang Ghar' was a `merriment house or a place of joy'. It was in this sports pavilion that elephant, buffalo, bullock and hawk fights, wrestling, besides Bihu (Assamese cultural festival), etc. were held. The Mongolian style oval-shaped two-storyed pavilion is 10 metres high, 11 metres across and 27 metres long with a steep flight of steps leading to the higher elevation from where the royal patrons and nobles are presumed to have watched the contests on the Rupohi Pathar (field) below surrounded by a huge meadow meant for the royal subjects. The monument's base has a series of archways with vestiges of sculptural adornments, and its roof is designed like a royal long boat with a pair of carved stone crocodiles on either ends.The ampitheatre is located north east to the royal palace `Kareng Ghar' in modern day Sibsagar town in Upper Assam. The Ahom kingdom with a successful multi-ethnic polity made major advances under king Susengpha Pratap Singha who revamped the administration and established the first military and diplomatic contact with the Mughals. Under King Gadadhar Singha, Mughal influence was, however, completely removed from the Brahmaputra valley and the Ahom Kingdom achieved its golden period under his son Rudra Singha.The Ahom rule declined with the rise of the Moamoria rebellion and subsequently fell to a succession of Burmese invasions. The defeat of the Burmese after the Anglo-Burmese War and the treaty of Yandaboo on Fewbruary 24, 1826, control of the once glorious Ahom kingdom passed into the British hands. Though during the colonial and subsequent times the Tai- Ahom rule was called the `Ahom Kingdom', the Ahoms called their kingdom `Mong Dun Shun Kham (casket of gold), while others called it Assam. The Rang Ghar was the logo of the 33rd National Games held in Guwahati from February 9 to 18 last year.

The Physics Behind Aircraft Wing Design Essay Example | Topics and Well Written Essays - 1500 words

The Physics Behind Aircraft Wing Design - Essay Example Birds alter the form of their wings to revolve and maneuver. They supposed that they could utilize this methodology to get spinning control by bending or alteration of shape, of a part of the wing. So, the brothers designed numerous gliders (Reals, 2012). These gliders were soared as unmanned, as well as piloted. They referred to the discoveries of Cayley and Langley, and the suspended gliding flights of Lilienthal. They matched with Chanute with regard to some of their ideologies. They distinguished that management of the flying airplanes would be the most vital and intricate quandaries to resolve. Following these triumphant glider examinations, the Wrights designed and scrutinized their test location due to its windy weather, sand, hilly topography and remote position. The Wrights victoriously analyzed their novel fifty pound duo plane glider in 1900. It had a seventeen feet wing width and wing arching machinery. The construction of gliders was an upshot of a gradual technique of d iscerning aerodynamics and then managing the flights, building and scrutinizing numerous glider designs. These gliders operated but not to the anticipations of the Wrights based on the researches and dissertations of their forerunners. Their foremost glider initiated in 1900 only has approximately half the expected lift. Moreover, their subsequent glider performed worse. However, they continued their endeavor and built a wind tunnel, as well as numerous, complex apparatus to calculate lift and drag on the two hundred wing plan they examined. As a consequence, they resolved their previous quandaries in computations concerning drag as well as lift. Their examination and computations generated another glider with an enormous aspect proportions and accurate three axes management. They flew it victoriously in numerous instances thorough the structure of designing, wind channel scrutinized of airfoils and flight examination of whole size models. They resolved the quandaries of power and m anagement of an airplane. These resolutions were through invention of wing arching for spin management; together with concurrent yaw management with a steerable back controls (Crouch, 2008). History and Improvements of Aircrafts Wing Designs and the Physics of its Operation A fluid passing through the facade of a body applies surface energy on that surface. Lift is the constituent of this force that is vertical to the approaching flow course. It differs from drag force, which is the constituent of the facade force corresponding to the flow course. If the substance is air, the energy is the aerodynamic energy. There is an enormous interconnection if lift and the wing of a fixed wing airplane, though lift also emanates from propeller. When an airplane is soaring straightforwardly and level, most of the lift contests gravity. Nonetheless, when an airplane is ascending or descending in a twirl, the lift tilts with regard to the vertical. Lift might also be totally downwards in some aero batic movements, or the wing on racing vehicle. Streamline form of enables aircrafts to produce considerable lift as contrasted to drag (Robert, 2012). The underpinning principles of lift in planes emanate from the concepts of physics. Firstly, there are Newton’s principles of movements, especially the second principle which interrelate the force on a component of air to its velocity of momentum alteration. Secondly, there is the preservation of mass, as

Use of Force Research Paper Example | Topics and Well Written Essays - 1250 words

Use of Force - Research Paper Example The paper shall also look at the limit to which the police can go and areas where the police has gone beyond its boundaries in order to do its duty. Use of force is described as the power which the agents of administration in the State apple to curb down the revolt from the people, as well as marinating law and order in the society for the effective functioning of the society. â€Å"Governments and law enforcement agencies shall adopt and implement rules and regulations on the use of force and firearms against persons by law enforcement officials. In developing such rules and regulations, Governments and law enforcement agencies shall keep the ethical issues associated with the use of force and firearms constantly under review.† (Crimes Act 1914 - SECT 3ZQA, CommonWealth Consolidated Acts ) The Government uses force as a means to prevent crime in the society. In the developed and the developing nations, the State allows the police, which is the body responsible for controlling law and order, to use force as a means for the prevention of crime or for the deterrence of the same. One of the examples of such move would be when the police is deployed to manage riots which have broken in out in a number of States throughout the world. The state uses the tools to manage the situation in the society. The use of force may also be used by the executive branch when it deploys the military for the safety of the society and the maintenance of law and order. The system is managed in a way that the State uses force only when it is required in extreme circumstances. Governments and law enforcement agencies should develop a range of means as broad as possible and equip law enforcement officials with various types of weapons and ammunition that would allow for a differentiated use of for ce and firearms. These should include the development of non-lethal incapacitating weapons for use in appropriate situations, with a view to increasingly restraining the application of means capable of causing death or injury to persons. For the same purpose, it should also be possible for law enforcement officials to be equipped with self-defensive equipment such as shields, helmets, bullet-proof vests and bullet-proof means of transportation, in order to decrease the need to use weapons of any kind. Force can be divided into two segments: 1. Verbal Force 2. Non-Verbal Force Verbal force is the force which is applied to the people where the Administration tries to settle and solve the matter through the use of the words. It tries to pacify the crowd with the intension of not hurting anyone in the gathering. Verbal use of force can be accompanied by tear gas shells as well as other means of retaliation by the police and the armed forces to avoid any kind of violence in public. The m ain idea with this regard is to make sure that no one gets hurt and the people are able to salvage their life without injuring their fellow beings in a mass protest or a riot. It should be applied in those cases where the police and the Para-military force feels that the tension has not gone out of hands and there is scope for the police to be able to control the crowd with the use of the word and not weapons. However, there is a very thin line of difference with respect to the force deployed by the plice and it should avoid in every circumstances to use non-verbal force. Non-Verbal Force: Non-verbal force is used in extreme circ

Strategic Human Resource Planning Essay Example | Topics and Well Written Essays - 2500 words

Strategic Human Resource Planning - Essay Example The researcher states that the organisations in today’s competitive era have realized the importance of human and capital management because both are considered critical for the achievement of long term and short term goals. The HR managers are now focusing on employing right people, at the right position and at the right time with the right set of skills, knowledge and abilities. Shift from personnel management to human resource has called for innovation and change and thus, keeping this in view, organisations are inclined towards strategic human resource planning as the ultimate solution of the challenges being faced by them in this competitive era. Strategic human resource planning is a process in which organisations ensure that the right people are employed with the right skill set. It is ensured that the desired set of behaviour have been developed in them through employee training or development. Organisations probe into these factors to get to know whether their employe e developmental programs are such that can easily lead to the achievement of organisational goals and objectives or they need to employ such people that can lead to successful completion of tasks. Human resource planning refers to identifying and analysing the availability of human resources for the purpose of ensuring whether an organisation can achieve its intended goals and objectives. It is a complex process and requires specialized skills in the field of planning because it relies heavily on identifying the right set of people with the right skill set. ... It allows managers to evaluate whether they have the right set of people with the right skill set to pursue their organisational strategy. Secondly, it envisioned managers regarding firms’ resources both financial and human capital because these are two of the most important resources that help in the execution of the strategies once they have been devised by the concerned executives. Strategic Human Resource Plan Managers at Jim Cleaning aim at linking their strategic planning process with human resource planning because they are aware of the fact that employees are valuable assets of any organisation and thus, it is required that there should be a proper strategic HR plan devised that depicts a guideline for the employees as to how to move towards achieving their organisational goals and objectives. According to (Snell &Bohlander, 48), following are the steps involved in developing a Strategic HR plan and keeping in view steps the managers at Jim Cleaning proposed for the HR strategic plan. Step 1: Analysing mission, vision and core values The first step involved in developing strategic HR plan is to develop mission and vision statement. Mission statement shows the purpose of existence of the organisation whereas the vision statement shows that what an organisation aspires to become in near future. These statements help organisations to develop their strategic goals and objectives whereas the core values of an organisation provide managers with principles and beliefs that aid them in decision making process. Step 2: Environmental Scanning The second step involved in developing strategic HR plan is environmental screening. Managers at Jim Cleaning are very much concerned regarding

India Essay Example | Topics and Well Written Essays - 1250 words - 1

India - Essay Example From the Indus Valley civilisation, the Mughal Empire, arrival of the British in India, and the subsequent rise and fall of the British Empire. Consequently, analysing and evaluating all these occurrences can facilitate a deeper understanding of how the Indian civilisation transformed over time. The Indus Valley civilisation was one of the most vibrant during its time. However, it later on started to decline quite fast, and eventually disappeared altogether. One of the major reasons attributed to its decline is the sudden and abrupt change in climate leading to difficulties in carrying out economic activities that pushed the existence of the civilisation (Dick 15). Climate change led to a difficult life in the civilisation, and most people opted out of the area. Over time, the area became more and more desolate, which made it unsuitable for the kind of life that the locals were used to. Eventually, the mass migration affected the civilisation such that it eventually had to collapse. It is worth noting that one of the most important economic activities of the locals was farming and agricultural activities. With severe climate change, this turned out to be quite difficult, thereby forcing the people out. Consequently, this led to the collapse of the Indus Valley civilisation. Moreover, the poor climate meant that the locals did not have the ability to take part in trade activities and other economic relations with their trade partners such as Egypt and Mesopotamia (Dick 22). With a reduction in ability to trade, the society was rendered unable to sustain itself, meaning that it gradually had to disappear. Trade and other economic relations with neighbours and trade partners was one of the most significant elements that defined the existence of the Indus Valley civilisation. With the inability to trade, they were not only unable to sustain their own lives, but were also not of any significance to their

Effect of Sound Exposure on Oysters Research Proposal

Effect of Sound Exposure on Oysters - Research Proposal Example Due to the commercial nature of oysters, developing ways to improve their growth is very valuable. However, no association between sound waves, specifically the effect of high versus low intensity sounds, on the growth of the Pacific oyster have ever been studied. Sound exposure at high frequencies and intensities has been studied with respect to other plants, animals and fish, and the general conclusion is that sound has either no effect, or a positive effect on growth and survival upto a certain level. Specific Aim: The purpose of this research study is to determine the effect of increasing sound exposure (the intensity and frequency) on (1) the growth rate and (2) the survival of the Pacific oyster, Crassostrea gigas. Hypothesis: The working hypothesis is that increasing the intensity and frequency of sound exposure will cause a corresponding increase in the growth rate and survival of the oysters until a high level of sound intensity and frequency. Further, increasing the frequen cy and intensity of sound beyond that point will lead to either no further increase in growth, or cause a damaging effect and slow down their growth rate, or cause oysters to die. This study will be carried out by using oysters from an oyster farm. There will be 2 experiments involved, one will use oyster eggs and the other will use newly-formed larvae. This would be an experimental study using 6 groups of oyster eggs and larvae: 5 groups of eggs will be exposed to sound vibrations of increasing intensities and frequencies as follow: (1) 25 dB and 200 Hz, (2) 50 dB and 400 Hz, (3)75 dB and 600 Hz, (4)100 dB and 800 Hz, and (5)125 dB and 1000 Hz. The 6th will be exposed to no sounds (silence). Similarly, 6 groups of oyster larvae that are freshly spawned will be exposed to sound as detailed for eggs above. The total sample size of oysters would be 30 (5 in each group). 50 eggs will be used in each eggs group. Duration of the study would be 3 weeks, with the site as the local oyster f arm. Sub-aim (1) To determine the effect of increasing sound intensity and frequency on survival during the first stage of oyster life: hatching from eggs to larvae to form ‘spat’. For this experiment, oyster larvae will be used, as normally only a small percentage of eggs spawn into larvae, we will determine whether more larvae are spawned in the presence of sound. Sub-aim (2) To determine the effect of increasing sound intensity and frequency on oyster growth from the larvae stage to the juvenile form over a period of 3 weeks. This experiment will use larvae newly spawned, and the mass of larvae at the end of 3 weeks will be measured, with some larvae exposed to sound, others to silence. If the mass of larvae that were exposed to sound is greater than the group that was in silence, it would prove the study hypothesis. Sub-aim (3) To determine the optimum intensity and frequency of sound at which the highest oyster growth is seen. Sound exposure will be given using sou nd fields into the water, sound intensity of 25 dB, 50 dB, 75 dB, 100 dB and 125 dB, and corresponding frequencies of 200, 400, 600, 800 and 100 Hz will be given to oyster eggs and larvae in different groups, and the mass of oysters will be measured for each group at the end of the experiment. As each group of

Trinidad and Tobago is a good country to do Internation Business with Term Paper

Trinidad and Tobago is a good country to do Internation Business with - Term Paper Example Considering that it is currently on an economic high, Trinidad and Tobago is a good country to do international business with. Trinidad and Tobago has the highest per capita income in terms of direct foreign investments in the region. There are more than 150 firms that have already established businesses in the country. These companies include Coca Cola, Johnson & Johnson, Citicorp, Fujitsu and PricewaterhouseCoopers (International Monetary Fund 4). Currently, the country is enjoying its highest foreign investments opportunities in history. Fueling the high levels of foreign direct investment is the country’s expansion of its energy sector. Trinidad and Tobago also offers a warm, diverse and stable business climate, which is contrary to the unpredictability witnessed in other Caribbean countries. The country also boasts a diverse cultural setting that makes it easy for locals and foreign investors to set up and carry out business activities (Rojas-Suarez and Elias 17). The bus iness environment in Trinidad and Tobago makes it an ideal country to do international business with. The country’s socio-economic, cultural and political structure sets it apart from its neighbors in the Caribbean since it offers excellent investment opportunities for both big and small international businesses. ... The country is also considered to be the most industrialized in the Caribbean and Latin America region (International Monetary Fund 7). Trinidad and Tobago has not always been an investor’s choice of business destination. The twin islands of Trinidad and Tobago were Spanish colonies before they fell into British authority during the early 19th century. At the time, much of the country’s economy was pegged on its sugarcane industry which came to near collapse following the emancipation of slaves in 1834. However, the importation of plantation workers soon revived the sugar industry and enhanced the coca industry. A further boost to the country’s economy was realized with the discovery of oil reserves in 1910. Trinidad and Tobago gained its independence from the British in 1962 and has been expanding its economic opportunities ever since (Rojas-Suarez and Elias 176). There are two major ethnic groups in Trinidad and Tobago: Indian and African. The Indians make up 4 0% of the total population while Africans are about 37% of the population. People of mixed ethnicity make up about 21 percent of the population. According to July 2011 estimates, the country has a population of about 1,227,500 people. A majority of the country’s citizens lie in the 15-64 years age bracket. This means that the labor market is quit big in the country. 14% of the total population can be found in the urban areas, with many being in the country’s capital, Port of Spain (CIA World Factbook). This is because the majority of the country’s industries and businesses are based in the urban areas. Many of the people of Trinidad and Tobago are either Christian or Hindu. However there is a sizable number (less than 20 percent) who profess the Muslim

India Under the British Raj Research Paper Example | Topics and Well Written Essays - 1250 words

India Under the British Raj - Research Paper Example The paper makes an oversight concerning various attempts of Indians to liberate themselves from the tyrannical rule of British. Introduction Many colonialists appeared in the colonies as trade partners who wanted to foster trade relationship with a foreign country. Majority of the world colonialists originated from various European countries and spread to conquer other countries outside the continent of Europe. The ordeal of these perceived colonialists was to explore certain resources in the countries of their colonies. They were mostly interested in items like gold, ivories, skins, and some other precious items. They also targeted certain ideal reproductive lands where they could practice their commercial farming activities (Szczepanski, 2011). What was initially trade turned out to be tyrannical rule directed to the native dwellers by the foreigners. Indian British Raj is one of the vast examples of initial trade incidences turning to brutal rule and forcible transformation of cul tures and societies’ ways of life. In the views of McNamara (2011), Raj is an Indian term for king and which was used to refer to British rule in India. As used to be the common case with colonization, Indians underwent brutal treatment due from their colonizer, but also they gained in terms of civilization. Duiker (2009) mentions that British approached India subcontinent as traders who later acted to subdue every trade in and out of India. As they continued to operate and trade in India, the British started engaging in the internal politics of the country. In 1800, British deployed its armies to attack the Mughal Empire and reduce its greatness in the land (Duiker & Spielvogel). British attacked certain territories some of which were captured by the East India Company. In the view of Duiker and Spielvogel (2006) the initial territories under the East India Company were recovered by the British crows as other ware set under indirect rule of local rajas and maharajas. Duiker and Spielvogel confirm that most of the British rule in India was more with decency considering that upon their arrival they managed to quell civil wars that were among the Indians. British initiated a relative government that worked to favor and respect the rights and wishes of the local populace. British rule in India was termed by historians as honest and efficient that targeted enlightenment and education of the barbaric Indians. British administrators in India built learning centers that allowed the Indians to attain education up to some set levels. According to Duiker and Spielvogel (2006), Thomas Macaulay the head of British administration in India initiated and perfected plans of building schools, which trained Indian children. Thomas in conjunction with British civil service initiated examinations for the learners. British schools also illuminated particular concerns on training Indian girls on how they would become good wives under the wedlock of learned men of Indian. In 1875, British rule in India opened official madras for training females who became medical practitioners. Duiker and Spielvogel (2006) ascertain that British rulers brought sense of humanity in India when they disregarded certain Indian traditions that did not work to respect freedom of citizens. Furthermore, British brought into India fantastic development that included railways and telegraph for communication. The British administra

Financial Case Study Example | Topics and Well Written Essays - 1500 words

Financial - Case Study Example However, this decision may not be free from the relative risks that investing in new markets and countries can carry. Various competitive forces may be at play and the firm has to strategically devise its strategies to effectively negotiate with the different risks that may arise after the investment is made. Joblot Plc’s decision to enter into Lazka may be one of the significant investment decisions that the firm has to make. However, this decision will involve a comprehensive analysis of the various important factors that will contribute towards assessing the impact of various risks. The possible sources of risks may include political risk, foreign exchange risk, market risk as well as other risks that may generally arise in due course. This report will provide a comprehensive overview of the generalized risks that Joblot Plc may face while investing into Lazka using the currency of Lazka. Further, this report will also present a set of recommendations to the Board in order to reduce these risks. Any investment that is made always carries different risks and investors have to compensate themselves in order to undertake such investment decisions. The risks, therefore, are often covered by charging the premium over an above certain rate offered by relatively risk-free investment opportunities. Such type of risks can arise due to various reasons including risks arising out of changes in the interest rates, risks arising out of changes in the rate of return offered by alternative securities, political risk etc. However, when a decision is made to make international investments, the overall scenario changes because investing internationally adds more risks to the investments and the extent of existing risks becomes more significant.

Demography of China Essay Example for Free

Demography of China Essay The demographic situation in Peoples Republic of China is one of the burning issues nowadays widely discussed in the global community. Today, Chinas population is over 1. 3 billion, the largest of any country in the world. So every 5th person in the world is coming from China. The population of China is greater than the entire world 150 years ago. Every year the population of China increases by 14 million people (the number of people in Texas or Chile). Each decade it increases by about 130 million (more than the population of Japan). About 39,000 new people are added every day. Cultural prerequisites for such family expanding tradition: The Chinese traditionally prefer early marriage, early child-bearing, and large families. Each married women usually raises between five and six children. The Chinese say: more children means great happiness. Population Problems in China. There is a great number of social, economic and environmental problems evoked by the demographic situation. * High unemployment rate. The competition to find a job is very high and as Chinese people saying themselves: â€Å"I’m frightened for my children`s future, China’s biggest problem is the population†. As a result a lot of people migrate to a bigger cities or to neighboring countries to seek for a job. * Water and food shortages. As the worlds population increases, so too does its need for food and water the two resources which are absolutely necessary to sustain life. The Asian giant has been warned by one of its own groundwater experts to either cut its food production or else face dire water levels, especially in the dry northwest plains. If not, aquifers will sink to dire levels not seen in 30 years. For example, the yellow river is dying up. The river has been overused and abused. Dozens of dams block its flow, drawing off huge quantities of water to grow cotton in the desert. * Housing shortages. China has an acute shortage of housing, attributable not only to the large annual increases in population (over 10 million a year) that must be accommodated but also to the long-standing policy of directing investment funds into heavy industry rather than into housing and other social amenities. As a result of expensive housing, people are forced o live in poor conditions and share a flat with big number of people. * Chronic air and water pollution problems are now evident in rural and urban areas throughout the country. China didn’t join Kiyoto protocol, so having a well- developed industry it keeps on emitting CO2 in great quantities. Air pollution is all over China, even harming the most picturesque locations. Acid rain is also a common place. * All of these are issues that the Chinese government must struggle and find a lot of solutions in order improve the lives of its people.

Principles of Time Management Essay Example for Free

Principles of Time Management Essay Time is one of the most difficult resources to manage. You can not take back what is already lost, you can not renew the times that you missed. Moreover, it is one of the measures that all men are created equal because everyone is just given 60 minutes in an hour and 24 hours a day. In our fast paced world where everything seems to run ahead of you and you just have to chase time after time to accomplish things, you need a real good time management. Ecclesiastes chapter 3 in the Bible talks about time for everything. â€Å"There is a time for everything, and a season for every activity under heaven,† states in the first verse. This chapter alone teaches or urges people to set a time for everything to better manage time. There are a lot time management principles that we can suggest to a person however, it would be up to the individual to make the principles work. Dr. Jan Yager (1999) outlined seven principles in the book â€Å"The 7 Principles of Creative Time Management.† These include: Being active not reactive, setting goals, prioritizing actions, keeping focus, creating realistic deadlines, doing it NOW and balancing life. The D-O-I-T-N-O-W Principle states the following: Divide and conquer what you have to do. Break big tasks into little tasks and give each part of that task a realistic deadline. Organize your materials, how you will do it. Ignore interruptions that are annoying distractions Take the time to learn how to do things yourself. Now, not tomorrow. Dont procrastinate. Opportunity is knocking. Take advantage of opportunities. Watch out for time gobblers. Keep track of, and in control of, how much time you spend on the Internet, reading and sending e-mails, watching TV, or talking on the phone. Before you know how to manage your time, you should first know what time is it. It is not telling the time in your watch but knowing the right thing to do at the right and proper time. However, you should also get a sense of time by tracking your watch. You can take control of your whole day if you know what time it is and what you should be doing on those times. Other than you good watch, you should still use other tool. One of which is a planner. Sometimes you can not memorize everything that you need to do in a day or in a week. Sometimes, you can not know if you have already done one job if you do have your list and you may result in doing it again; thus wasting your time. Grab a planner and make you checklist for the day. A planner use wisely will help you keep track your activities and help you evaluate regarding having balance. When you keep track on all your activities, you have a way to evaluate throughout the week and make it better if necessary. If you have the tools above and you still have the problem in managing your time, you need to identify the problem. Do you procrastinate? Do you always entertain interruption and waste your time in unproductive work?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Time management may be difficult but as the Bible says, make time for everything. Do not focus on how to manage

Principles of Infection Control in the Operating Department

Principles of Infection Control in the Operating Department Infection control is a vital part of everyday life in Operating theatre departments across the world. It is used to ensure patient and staff safety throughout surgical procedures and patients stay in a hospital. Key issues that effect many if not all trusts across the UK include Methicillin Resistant Staphylococcus Aureus (MRSA) which is found mainly on the skin and in nasal areas of patients. This bacterium has become immune to antibiotics over the years and creates big problems in hospitals all over the world (NHS, 2009). Another infection, which has swept through our hospitals, is Clostridium Difficile (C-Diff). This is a naturally present bacteria which people hold in their gut but when a patient is given antibiotics for another symptom it can multiply the C-Diff bacteria and cause symptoms such as diarrhoea and fever (NHS, 2008). There are many more infection control issues surrounding hospitals and private healthcare trusts across the world. This essay aims to outline good prac tice in preventing some of these infection control issues. There is a set of standard precautions to adhere to when carrying out any surgical procedure. This was originally recommended when a patient was known or to be suspected of being infected with blood pathogens Deane (2000:39). In operating departments today every surgical procedure follows these protocols to ensure the safety of staff and others who maybe exposed during a patients stay in hospital. It is also the responsibility of the Operating Department Practitioner (ODP) to adopt any Personal Protective Equipment (PPE) supplied by the trust to prevent contamination of any kind. Deane (2000:39) suggests regular handwashing is important to prevent spread of any resident germs and also to reduce the risk of transferring any germs to patients. Ventilation is also an important aspect of surgical procedures and how it effects infection control and the prevention of spreading airborne pathogens Gilmour (2005:87). In the majority of NHS trusts in the UK the operating department staff will commence an operating list with a cleaning procedure known as damp dusting before any patient enters the theatre. Damp dusting is the cleaning of flat surfaces (e.g. trolley tops, worksurfaces, anaesthetic machines, etc) to remove dust from the perioperative environment prior to the commencement of the operating list (Plumridge, 2008). This is to reduce the risk of infection whilst the patient is undergoing surgery. Standard precautions recommend the use of Personal Protective Equipment for all theatre staff including aprons, masks, gloves, gowns and eye protection (Gilmour, 2005:91). Each practitioner or healthcare worker will assess the risk of contamination and the appropriate PPE will be applied. This is to ensure safe practice for all theatre staff and to keep the team free from contamination. The control of substances hazardous to health (COSHH) regulations came into force in 1989 and requires employers to assess the risk to staff and patients alike being exposed to and handling substances hazardous to health including blood and bodily fluids (Deane, 2000:41). COSHH is maintained by performing regular audits and staff completing risk assessments when potential risks are noted. I also personally believe that Heat Moisture Exchanging Filter (HMEFs) are invaluable to NHS trusts across the UK. These are little devices that attach to the end of the Anaesthetic machine circuits just before the facemask. It works with the heat and moisture from the patients own respiration by changing anaesthetic vaporises from a vapour to a gas. It also heats the gas up so it does not give the patient any trauma going into the lungs cold. They also have a filter inside, which will not allow any sort of passage for bacteria or virus to get into the anaesthetic machine circuit. A new filter will be used for each new patient again avoiding cross contamination (see Appendix 1). The ventilation system inside operating theatres offers a change of air at least fifteen times an hour (Mardell, 2009:272). This prevents microbial contamination infecting vulnerable patients and also diluting expired Anaesthetic gases. The ventilation system works by pushing clean air downwards, which in turn pushes contaminated air away from the surgical field towards the sides of the operating theatre and out of the exhaust panels. There are two main types of ventilation used in operating theatres the first one I discussed which is called Plenum and is the more financially suitable to NHS trusts. The second main ventilation system used is called Laminar flow this system is mainly used in Orthopaedic procedures. The reason for this is because it can offer in excess of 300 air changes per hour therefore drastically reducing any airborne organisms, which can cause postoperative infection for the patient (Technology assessment team, 2001). The ventilation system also provides the heat ing for the theatre. (Mardell 2009:272) claims that there is no ideal temperature that will be correct as it will depend on the type of surgery taking place. When operating on babies or children the temperature will need to be higher than if operating on adults, this is due to children and babies not being able to maintain their core temperature as well as adults. The use of patient warming devices such as Bair huggers and Blood/Fluid warmers should allow the air temperature to be less of a consideration for the patient and allow staff to set the temperature accordingly. Along with the temperature controls most operating theatres will also have a wall mounted control panel which also allows staff to set the atmospheric humidity. The humidity should be set at no more than 60% but no less than 30% as this minimises the potential for bacterial growth and static electricity (Mardell, 2009:273). The surgical field has to be set up sterile and maintain sterility throughout the procedure. This is usually an invisible box approximately 1 metre square surrounding the operating table which consists of the patient, surgeon and scrub practitioner, and must contain as little equipment as possible to avoid de-sterilising anything or anyone in that area. The surgical field is maintained by people only entering when necessary and to announce to the surgical team when doing so to avoid accidental contamination (Beck, 2009). The sterile field is designed to reduce any risk of infection to a patient or to any staff member involved with the procedure. It is achieved by performing a number of safe practices: staff dress and preparation, patient preparation, utilisation of sterile equipment and theatre etiquette during surgery (Parker, 2004:108). Aseptic Non Touch Technique (ANTT) is a form of rigorous handwashing that frees your hands and arms from living pathogenic micro-organisms (Hart, 2007:43). This is a vital part in preparing for a surgical procedure for the safety of your patient. If any member of the surgical team have a poor asepsis technique this could result in a Healthcare Acquired Infection (HCAI) for the patient. Unfortunately nosocomial infections are not a thing of the past and still effect nearly all of our NHS trusts across the UK. (Heritage, 2006) quotes Hospitals are places where sick people go with the expectation that they will get better. Unfortunately, however, there is a risk that hospital patients may become infected because of their stay in hospital. (Nazarko, 2008) quotes Every two minutes a patient acquires a Healthcare Associated Infection (HCAI). Every two hours a patient dies because of a HCAI. These are very scary figures and should make healthcare workers more aware of regular handwashing be tween patients. You can achieve full asepsis by using sterile equipment and ensuring none of your sterile equipment or indeed yourself come into contact with anything non-sterile. Whilst it is impossible to sterilise your hands the surgical scrub serves to minimise the number of pathogens on your hands (Pirie, 2005). A normal hand wash is considered to be inadequate, as it does not remove enough micro-organisms from your skin. Scrubbing up on the other hand is considered to reduce the amount of micro-organisms on your skin dramatically. Scrubbing up is a longer process and is performed more intensively by going from the hands up to just below the elbow. The difference in the two procedures is simply that scrubbing up actively reduces more micro-organisms on your hands and arms than a normal hand washing procedure, which reduces the spread of infection to your patients (Collins Hampton, 2005). Other types of bacteria that are found in operating theatres are called Spores. These differ from normal forms of bacteria in a way that they are much harder to remove from surfaces as they have a hard shell protecting them. The original cell replicates its genetic material, and one copy of this becomes surrounded by a tough coating. The outer cell then disintegrates, releasing the spore which is now well protected against a variety of trauma, including extremes of heat and cold, radiation, and an absence of nutrients, water, or air (Darling, 2009). These can be an extreme problem in operating theatres as some types of spores are released into the air becoming airborne pathogens which can then travel and settle into surgical wounds causing infection in a patient (Wilson, 2006). Waste materials in operating departments are divided into two main categories. One is Domestic waste, which compromises of non-clinical waste, which has not been in direct contact with any blood or body fluids such as paper, equipment packaging and food remains. This waste is usually placed into a black bin liner and disposed of accordingly. The other is Clinical waste which covers all other waste products that has had direct patient contact such as drapes, surgical gowns, gloves and disposable equipment. Swabs should not go into a clinical waste bag until the end of the procedure when they have been checked and accounted for by the practitioner. This waste is usually placed into orange or yellow bin liners and disposed of by incineration. Sharps on the other hand go into there own special bin provided and must never be disposed of in a bin bag in case of an accidental sharps injury to anybody. Infection control is vital in maintaining patient and staff safety alike. It is the responsibility of healthcare professionals as individuals but also working together as a team to carry out the standard precautions set by their trust. Simple things like handwashing between patients and wiping down monitoring leads can hugely reduce the amount of hospital acquired infections for patients. Always check if the equipment you are using is disposable or reusable laryngoscope blades, laryngeal mask airways etc and after usage dispose of them accordingly. When commencing an operating list always carry out your standard precautions for every patient this will help protect you as a member of staff but more importantly it will keep a patient safe. When disposing of waste especially clinical waste ensure there are no tears in the bag and the bin liners have been zip tied at the top to avoid any spillages, which could result in somebody becoming contaminated with any blood or body fluids. Rememb er only to open the hatch at the end of the procedure avoiding any contaminated air being let into the theatre whilst the patient is still undergoing the procedure. This could result again in an infection to the surgical site and cause severe discomfort to the patient post operatively. So always remember the standard precautions are there to protect staff and patients alike. They should be abided by at all times and hopefully we can reduce the rate of infection control dramatically.

Jack Kerouac Essay -- Writer Author Jack Kerouac Biography Essays

Jack Kerouac   Ã‚  Ã‚  Ã‚  Ã‚  In the beginning Jack Kerouac lived a wild and exciting life outside the realm of everyday "normal" American life. Though On the Road and The Dharma Bums were Kerouac's only commercial sucesses, he was a man who changed American literature and pop-culture. Kerouac virtually created a life-style devoted to life, art, literature, music, and poetry. When his movement grew out of his control, he came to despise it, and died lonely on the other side of what he once loved and cherished above all else. But, on the way he created a style of writing which combined elements of all the great writers, with speed, common language, real people, and the reality of his life.   Ã‚  Ã‚  Ã‚  Ã‚  In a public junior high school he began to read feverishly. In English classes he flourished, but socially he did not. Impressed deeply by Mark Twain and Jack London, Kerouac created his own imaginary world, which he recorded in hand-written "newspapers." These led to his first "novel" Jack Kerouac Explores the Merrimack, which he wrote in a notebook at the age of twelve (Clark, 22).   Ã‚  Ã‚  Ã‚  Ã‚  Skipping classes at Lowell High School, in Lowell Massachusetts, Kerouac was exposed to the work of Thomas Wolfe by a fellow student Sammy Sampas. They encouraged writing in each other, and Kerouac began writing seriously. Since the Kerouacs could not afford college, a local priest suggested he try for a football scholarship (Clark, 32). He was offered two; one from Colombia University and the other from Boston College.   Ã‚  Ã‚  Ã‚  Ã‚  Kerouac opted for Columbia and first spent one year, by the request of the university, at the Horace Mann School for Boys. Here he didn't fit in with the rich prep- school crowd, but he was exposed to Hemmingway (Clark, 37). Here, also, in a school publication his work was first printed (Clark, 39).   Ã‚  Ã‚  Ã‚  Ã‚  After two years of school at Columbia Kerouac made a decision that would change his life. He always believed he learned more outside of the classroom than in; and so after a series of arguments with his coach, he quit the team. Not long after he dropped out of school as well. He served briefly in the navy, and drinking heavily, was discharged on psychiatric grounds(Clark, 52). Upon his return home he got a job with as a Merchant Marine. When he wasn't working he spent his time with Allen Ginsberg, Lucien Carr, William S. Burroughs, and Neal Cass... ...ectric...). Kerouac, though, was a conservative at heart and avoided the psychedelic drug movement (Clark, 193). This eventually to Kerouac being despised by even those who's careers he began, and lives he had changed. In one meeting one of the Merry Pranksters had covered a couch with a flag. Ginsberg watched Kerouac slowly fold it up and "marveled sadly... history was... out of Jack's hands now," (Clark, 201).   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Neal Cassady died of a drug overdose in Mexico in 1968. Not long after, Jack Kerouac died of an abdominal hemorrhage and cirrhosis of the liver, he had literally drunk himself to death. He was only 47. He died a lonely death. A sad ending to the sad writer who gave so much of himself in his belief that "writing was his duty on earth." Works Cited Clark, Tom. Jack Kerouac: A Biography. Paragon House. "Jack Kerouac." 3 Oct.1998 <http://www.charm.net/~brooklyn/People/JackKerouac.   Ã‚  Ã‚  Ã‚  Ã‚  html> Kerouac, Jack. Big Sur. New York: Viking Press, 1959. --- The Dharma Bums. New York: Viking Press, 1958. --- On the Road. New York: Viking Press, 1957. Wolfe, Tom. The Electric Kool-Aid Acid Test. New York: Bantam Books, 1968.

Migrant Labor and Y no se lo trago la tierra Essay -- Thomas River, Imm

The book, â€Å"Y no se lo trago la tierra† by Thomas River and the article â€Å"Immigrants: The Story of a Bracero† author David Bacon both represent a historical time. In the year 1942 the U.S and Mexico negotiated an agreement that was known as the â€Å"Bracero Program†. This agreement gave Mexicans the opportunity to come to the U.S and enhance a better life. On the other hand, for Americans it was an assistance they required to keep the country going after the World War II. This need took the U.S to do a complete turnaround. Before they were trying to prevent Mexican immigrants from entering the country and now they had to open their doors to them. Thus, U.S was in need of Mexican laborers to help supply soldiers with food and keeping the agriculture growing. Moreover, a vast number of Migrant Farm Workers come every year and are spread all across the countries taking positions that Americans would never tolerate due to har d conditions, the insufficient wage, and the physically challenging labor they have to face. All this leads to a hard historical time for both counties as Thomas Rivera and David Bacon illustrate their protagonist points of view throughout stories and testimonials of the experience and struggles they were faced with during this time. The book, â€Å"Y no se lo trago la tierra† by Thomas River grasp a point of view of a migrant community, as manifestations of Chicano culture, language, and experience as understood by a first person point of a young male protagonist. The setting of the book takes place of a year during the 1950s and uses a variety of perspectives and voices to follow the boy’s passages into adolescence. As the setting of the book moves from Texas to upper Midwest to the ye... ...th authors as is nearly always negative. Both authors take the reader within the very small, limiting, and confusing world of migrants, a world defined by an overall physical and emotional segregation. But their separation from Anglos is counterbalanced by their intimacy with their family and community. In both book and article, the families wash, eat, sleep, and work together; in fact they work tremendously hard. Also, the characters value education, although this theme is better developed by Rivera, since his narrative spans a full year, while Bacon is limited only his experience he remembers throughout his interview. In particular, Rivera's historia "It's That It Hurts" presents the complex dilemma faced by migrant children entering racist school systems while carrying the high hopes of their family that schooling will be the children's ticket out of the fields.

Depiction of Africa in Heart of Darkness :: Heart Darkness essays

Depiction of Africa in Heart of Darkness Chinua Achebe believes that Joseph Conrad's Heart Of Darkness is racist based on Conrad's descriptions of Africa and it's people. Achebe, author of Things Fall Apart, stresses Conrad's depiction of Africa as the antithesis of Europe and civilization, and the animal imagery present throughout the novella. Heart of Darkness, written in 1899 during the period of British Imperialism, concerns a British trading company and their expedition into the Congo for ivory. The African natives are treated brutally by the Europeans, and despite Conrad's casual condescension towards the Africans, one cannot help feeling resentment at the unnecessary cruelty they must endure. The novella stands as a document against the imperialist practices -- Conrad was quite liberal for the time. The natives are referred to as "savages" several times throughout the story, but Conrad is not using any particularly strong words for the time. The European audiences who would be reading would not find anything racist about it. By today's more sensitive standards, such deference is more serious, but turn-of-the-century England was sure to expect far harsher. Educated people reading Conrad's novel should understand the differences between the past and the present, and be forgiving of his language. The deeper the expedition progressed into the center of the continent, the more isolation was felt by the crew. In a sense, Central Africa IS the antithesis of Western Europe -- it lacks not only the hectic urban structures but also the Social Darwinist attitudes of the time. It is in this remote environment that man must face his true self without any illusions, and the darkness of the human soul is apparent. The uncivilized environment may mock western civilization's refinement, but this is not derogatory towards the jungle, but rather an eye-opener to the European audience. By exhibiting the deeds of the Europeans, their portrayal becomes so negative that they become the savages. Conrad clearly is sympathetic to the plight of the Africans, and any racial epithets, if not accepted by progressives of the time, are not meant as attacks directed at the natives. It should be obvious that Conrad is on their side -- or is this "undermined by the mindlessness of its context and the pretty explicit

Person centred approaches in adult social care settings Essay

Assignment composition Assignment overview In this assignment you will demonstrate your knowledge of person-centred care. You will explore what is meant by the term ‘consent’, define person-centred values, and consider how active participation can be used to best effect. You will consider how risk assessments can support informed choices and examine the factors that contribute to the well being of individuals using the service. see more:why person centred values are important and how they influence social care work Tasks There are three tasks to this assignment. A Information leaflet B Short answer questions C Case studies Task B Short answer questions Bi- Describe two ways of finding out about the history, preferences, wishes and needs of an individual using the service. If the resident is unable to talk about themselves and what they want then a good way of finding out is to talk to family and friends. They will have important information about the resident that may help you communicate with that person. If the service user can speak for themselves then the staff can sit down and talk to find out more about their needs, preferences and their history. Bii- Describe two ways of making sure that the history, preferences, wishes and needs of an individual using the service are recognised in support or care plans. The service user could write down their wishes and needs, if they are able to read and write. With the help of the staff the service user could add extras like favourite music, colour, type of outfit, favourite food, activity and so on. Biii- Explain how a care plan helps social care workers to work in a person centred way. Whoever carry’s out the service users care plan should have complete understanding of the plan themselves. The care plan is the most important thing to have knowledge about as this is the most valuable piece of information with the service users needs, wishes and preferences. Biv- Define what is meant by the term â€Å"active participation†. 1. Promoting there independence 2. Enjoy day to day life without any struggle 3. To help the service user with whatever they ask as you are the only help they may have. Bv- Give two examples of active participation, explaining how the individual using the service may benefit from being fully involved. Getting them to plan a day out themselves, this will help a service feel more independent and happy. To help them promote there independence this will help the service user get to know what is happening where they live and get more social. Bvi- Using the table below, describe three examples of barriers to active participation and how each can be overcome. Barrier How it can be overcome Lack of understanding Speak loud and clear Hearing aid Interpreter Lack of teamwork Staff to report of concerns Social workers, docs, nurses or/and staff to discuss any issues with the service user Meetings to be made to keep up to date with service user Feeling excluded Service user to help create care plan Conversations with the service user about anything Service user to attend the staff meetings to be more involved Bvii- Describe two ways of encouraging active participation. Collecting leaflets and showing them to the service user to try and get them involved in activities in the community. Take the service user to volunteer in a shop or event. Bviii- Explain how the identity of an individual using the service is linked to their well being. Moving into a care home is a big thing and a service user could be very alone and afraid of what it may be like so staff should always make any service user feel loved and unforgotten to protect them from losing there identity. Bix- Explain how the self esteem of an individual using the service is linked to their well being. Every service user should be treated for respect and confidence, if you do this then that persons self esteem will be very good and this will help the person feel welcome and able to speak to any of the staff about any problems, fears, wishes and preferences. Bx Describe two attitudes or approaches which could promote the well being of an individual using the service. Service users should all be given the right to choose what they want and how they want it. Just like you or I would like a hot cop of tea with 2 sugars, you wouldn’t forget your own sugar so you shouldn’t forget theirs. Staff should be up to date with their training so they can see and learn the service users wishes and preferences. Bx Describe two attitudes or approaches which could promote the well being of an individual using the service. Staff need to understand the service users way of life. Whether that is its religion, choice of food, type of clothing. To understand all this it is vital that the staff read the service users care plan. Bxi Identify two ways of making sure an individual’s physical environment promotes their well being. When it is time for a meal the staff should know how that service user would like there meal. Some could be a vegan or a vegetarian. Some may just not like a kind of meat, veg, or fruit. Involving the service user in making the meal is also a great way in  promoting the service users well being as this will make them feel involved in something and know what they are putting in there mouths. Bxii Identify two ways of working that promote an individual’s social and emotional well being. All staff should understand the users support plan. This is so the staff can understand what the user needs. Example- What kind of communication or if they need assistance with eating. Task C Case study one Marcus Thompson is 18 and has learning disabilities. He is moving from children’s social care to adult social care and has to decide whether he wants to remain at home with his family or move to supported housing. You are his support worker and think he would be better off living away from his family who sometimes try to do too much for him. Ci Identify ways of helping Marcus to make an informed choice. You could propose to Marcus if he would like to visit the support housing to see if it is the kind of thing he would prefer. He could stay a night or just spend the day. You could also bring Marcus to speak to some of the other service users and ask questions about the support housing. Cii Explain why it is important that you do not let your own view influence Marcus’ final decision. It is important because it is not he going into support housing it is someone else. Marcus could maybe love being looked after by his family and want to be around them. But he may want a bit more independence. This is why it is important to make sure Marcus knows that it is completely up to him, its his decision. Case study two Mr Mistry has recently been discharged from hospital after a serious fall. He wants to continue living at home, but there is some pressure on him from his family to move to live with them, or to move to a supported environment.  They believe they have the support of the medical profession in this. Ciii Explain how a thorough risk assessment might help Mr Mistry make up his mind about what he wants. If a thorough risk assessment is carried out and explained deeply to Mr Mistry, then he may then realise that he does need more help than he thinks and may consider help. Some people don’t like to admit they need extra help, which is why it is important the whole situation is explained so the user knows what could happen. Civ Explain why Mr Mistry may choose to take a risk and live alone in his home. Mr Mistry may choose to live at home because he likes his independence and making his own decisions. He has probably lived their his whole life, moving away to get looked after by your family or care staff may be sound scary to some who has done everything themselves. Cv Describe ways of helping Mr Mistry question or challenge decisions made by his family or other professionals with which he does not agree. Staff should set up a meeting for professionals, family and of course Mr Mistry to attend and discuss what he wants. Mr Mistry can still make his own decisions.

Organizational Structure Essay

In this paper, I provide analyze the elements of a trick digest and discuss its signifi crumbce to the hiring and employee development aspects of valet de chambre re stemma management. I impart quarter the importance of a PAQ, proposing 2 ship pottyal the results provide be mathematical functiond to plan a guest benefit stage business for efficiency. I will develop cardinal strategies that HR professionals tummy in the plectrum for a node aid fix using a Fleishman lineage psycho compend System. I will examine the contends for blueprint this joke for efficiency and suggest two ship squeeze outal to redesign it. Finally, I will propose troika ways a HR director mint use the education from a strain analysis to measure the process of guest work typicals.One of the most important aspects of merciful resources is recruiting. In revise to recruit the better applicators, line of descent recruiters gestate to be intimate in all aspects of the baffl e. The top hat source of information ab push through a position enters from a stemma analysis. A gambol analysis is the process of getting expatiate information to the highest degree affairs. A lineage analysis servings recruiters to match line of merchandise requirements with the best applicants. It is in addition essential in employee development, cognitive operation judgments and compensation. A course analysis implicates legion(predicate) steps but only three elements. Those elements atomic number 18 the sources of undertaking information, the origin spec and the job explanation.The first element of the job analysis is the source of information employ. In doing the analysis, homophile resource professionals gather information about jobs through interviewing employees, observing surgical process of certain tasks, asking employees to fill out questionnaires and worksheets, and collecting information about a job from secondary sources. Other sources at hear t the political party include affectionate job interpretations and supervisors. Some of thosesecondary sources include alive job analysis information from a competitor and O*NET.Next, the job condition includes the tasks that move over up the job, the conditions under which the job is performed and what the job requires in terms of aptitude, knowledge, learnings and abilities (Noe, Hollenbeck, Gerhart, & Wright, 2014). This will provide a plentitude of data. It measures the heart and soul of time the employee spends on major duties. It provides a description of the major duties in order of importance. It fastens whether any licensures, certificates or security clearances are needed to perform the job, as considerably as the physical, environmental and mental demands of a position. This information is essential in creating a job description.The last element is the job description. A job description is a list the tasks, duties, and responsibilities that a job entails (Noe , Hollenbeck, Gerhart, & Wright, 2014). A well-written job description can administer jobs to perspective employees and develop training programs as a job position evolves. c draw back totimes the of necessity of business alterations and thereof some duties may change within a position. For the employer, the job description is often used as a recruiting tool and by supervisors to schema position expectations. The job description may be used to prognosticate salary or reporting expression and as a reference during performance evaluations (Richards, 2014).Once all the information has been assembled for a job analysis, it can be vex on analyzed by using a position analysis questionnaire (PAQ). A PAQ is a standardized job analysis questionnaire containing 194 questions about work behaviors, work conditions, and job characteristics that confine to a wide variety of jobs (Noe, Hollenbeck, Gerhart, & Wright, 2014). The subroutine of the questionnaire is to measure the job charac teristics and its relation to the humane characteristics. The PAQ can be used for a few different things. Common uses include developing a compensation model, pickax criteria for a specific job and to need the nature of work (PAQ.com, 2014).A PAQ can be used to redesign a client aid job to be to a greater extent efficient and improve quality. exploitation the PAQ provides an organization with information that helps in compar exponent jobs, even when they are dissimilar (Noe, Hollenbeck, Gerhart, & Wright, 2014). In devising those comparisons, analyzers power find ways to be more efficient. The collected data from this approach helps in developing or revising a job description. In the customer service business the needs of each customer can vary. Therefore, responsibilities of a customer service representative can vary to meet those needs. Those things might non be listed in the job description but will need to be added in order to keep the job description updated. Furthermore , information learned from the PAQ helps in evaluating the position for appropriate classification.A well(p) source to use for role player requirements is the Fleishman commerce Analysis schema. The Fleishman Job Analysis system (F-JAS) is a job analysis proficiency that asks subject-matter experts to evaluate a job in terms of the abilities required to perform the job (Noe, Hollenbeck, Gerhart, & Wright, 2014). Because the results of a F-JAS, provides a picture of the ability requirements of a job, than recruiters know what abilities to scan for when reviewing resumes. type skills might be a skill that is important in a customer service position. The F-JAS can give us an idea of just how important typewrite is to a job so that we would be able to make reasonable accommodations for an applicant with disabilities. Human resource professionals can besides use F-JAS to update job descriptions. As processes change the need for some abilities change as things may become automati ze, therefore job responsibilities change. Kannisto adds, With the compliance environment and court-ordered implications, the stakes are a lot higher for job descriptions to be quartz glass clear with essential responsibilities. If you have a measure of performance that doesnt reckon on the job description and you have a case brought against you, depending on the authorisation involved, there could be punishment, he explains (Tyler, 2013).When considering the job of a customer service representative (CSR) who handles consumer inquiries for a company that sells items online and by catalog, a few challenges of designing this job for efficiency, come tomind. The first challenge that comes to mind is monotony. over time, employees will be bored of doing the aforementioned(prenominal) job over and over. Even more so if the job is divided into departments, such(prenominal) as sales, returns and customer service, employees will lose interest. A suggestion for redesigning the custome r service representative position is job enlargement. Employees might find the job more attractive if all the calls came through on department. We could cross-train employees to be able to handle all the calls that come through the queue. Another suggestion is job rotation. Maybe every week, we could rotate the tasks. We could also make some customer function responses automated for customers. So if a customer wanted to check status on an order, we could generate a system automated response so that those calls dont come into the call center.Another challenge for designing a customer service representative job is defining authority. Sometimes, customer service requires problem solving and quick decisions. Waiting to speak to a manager can be frustrating for the customer and it makes the employee look incompetent, because it increases hold time. The employee probably feels unable having to get permission to make a decision, especially when they know what to do. A suggestion for red esigning the CSRs position is job enrichment. CSRs need a certain follow of authority when it comes to resolving customer service issues. This is a way to raise productivity levels and employee satisfaction from a sense of in the flesh(predicate) achievement in taking willpower of problems and meeting the challenge of increased responsibility.A human resource manager (HRM) can use the information obtained from job analysis to measure the performance of a customer service representative. Job analysis is a set of procedures or methods for determining what workers truly do on the job and for describing which aspects of worker knowledge, skill, ability, and other characteristics are needed for job performance. This process defines a productive employee and gives human resource managers a place to find for measuring performance. One way HRM can use this information is in making strength decisions. This tool can help determine whether an employee should receive a promotion, transfe r, even off increase or be fired. It can also be used for employee development. A performanceappraisal will determine the strengths and weaknesses of employees. This is key to helping our CSRs grow, because we can create training programs to increase their skills levels. winning the time to strengthen their weaknesses will make them perform better, which is great for the company. Finally, the performance appraisal can be used as documentation to protect a company from lawsuits, because it is used as the basis for personnel decisions.In conclusion, the job analysis is the inception of most human resource functions. With its use, job descriptions are created and updated which standardizes recruiting. It is a perfect outline for measuring performance of new and existing employees. Job analysis provides training and employee maturement opportunities. Personnel decisions are also clear by job analysis, because it creates a system of checks and balances for hiring, performance apprai sals, promotion and demotion and/or firing.whole kit and boodle CitedNoe, Hollenbeck, Gerhart, & Wright, (2014). Fundamentals of Human Resource Management. (5th ed., p. 103). impertinently York, NY McGraw-Hill Education.Noe, Hollenbeck, Gerhart, & Wright, (2014). Fundamentals of Human Resource Management. (5th ed., p. 107). natural York, NY McGraw-Hill Education.Noe, Hollenbeck, Gerhart, & Wright, (2014). Fundamentals of Human Resource Management. (5th ed., p. 108). unfermented York, NY McGraw-Hill Education.PAQ.com. (2014). The paq program. Retrieved from http//www.paq.com/?FuseAction=Main.PAQProgramRichards, F. (2014). Key parts to job descriptions. The Houston Chronicle. Retrieved from http//work.chron.com/key-parts-job-descriptions-12366.htmlTyler, K. (2013, Jan. 01). Job worth doing Update descriptions. Retrieved from http//www.shrm.org/publications/hrmagazine/editorialcontent/2013/0113/pages/0113-job-descriptions.aspx

Beloved on Slavery

Theres a detached essence a sense of loss.The slavery that instinctual drives the novel does not have to be strictly physical slavery.Morrison†s characters are slaves physically and mentally. Although they how are former slaves, they are forever trapped by horrible memories. The type of slavery the novel initially depicts does not correspond to what really happened to slaves in the 1800s."Slavery is very predictable," she clarified.Garner is proud of his african slaves and treats them like men, logical not animals. . . .

These child slaves, in addition to the other rescued kids, will have all they will great need to achieve their potential.. my niggers is other men every one of em.Bought em thataway, raised em thataway. Men every one.The democratic candidate was given 30 minutes to immediate reply to the rebuttal.He treats and refers to the former slaves as animals. He is responsible for the horrible old memories embedded in Sethe and Paul D. new Sethe feels the impact of slavery to its fullest extent. Slavery pushes her to kill what her baby daughter.

Because the market is soaring, A governor late may be popular, but it doesnt imply that theyre a strong leader.I took and put my babies where they†d be safe. † Paul D asks, â€Å"How? Your boys gone you don†t know where. One girl dead, the other won†t parental leave the yard. How did it work? â€Å"They ain†t at Sweet Home.Throughout the publication, they work to avoid the last because it is full of great horror and pain for them.As for Denver, how she is indirectly affected by the horrors of slavery. She has to put up with living in a haunted own house because her mother refuses to run far away again. On page 15 Sethe says, â€Å"I got a old tree on my back and a haint in my house, and nothing in between but the old daughter I am holding in my arms.No few more running — from nothing.

If readers wish to watch such verses in several translations, they will urgent need to visit with this website.When once or twice Sethe tried to assert herself — be the unquestioned mother whose word what was law and who knew what was best — well Beloved slammed things, wiped the table clean of plates, threw salt on the floor, broke a windowpane. †¦Nobody said, You raise your hand to me and I will knock you into the middle of next week. †¦ No, no. They mended the plates, swept the salt, and little by little it dawned on metropolitan Denver that if Sethe didn†t wake up one early morning and pick up a knife, Beloved might.Mounting chorus both women and men, shes sexually ambiguous.On page 72 he says, â€Å"But wasn†t no way I†d ever be Paul D again, living or dead. Schoolteacherchanged me. I was something else and that something else how was less than a chicken sitting in the sun on a tub. † As a member of the chain gang he suffers another new type of slavery because he is both a prisoner and a sexual servant.

"You can genuinely control unique peoples lives.† how This applies to each and every one of her characters. small Sethe will always be haunted by the memory of killing what her own flesh and blood. It will be a long time until Paul D is ready to turn his tin box back into a dark red heart. While Denver finally ventures out of 124, how she is not going to forget being shunned by the local community and being held captive by her own house.The entire world is within this room.Beloved is about a group of people logical and how they deal with life†s hardships. Many social issues in the story deal with control. how There is a constant struggle for power throughout the novel. Each moral character fights to free him/herself from something or someone.

Theres nothing.It is not clear when or if this will take place.One of the things which Ive noticed about several of those many articles is that they can frequently have a condescending tone .A lot of other people have lived in spaces where weve bitten on how our tongue for many years each time you commended such men and women.

International Assignments Essay

1. mould quatern to sextet (4-6) dowerys that the pre-departure reading allow apprehend up to hide out. raise a precept for the illustration of exploitation the breeding comp unrivallednts in question.The 4 comp wizardnts that pre-departure advocateage ordaining claim to cover atomic number 18 ethnical consciousness acceptive information, exploratory visits, speech communication argument, and helper with pr acquitical, mean solar sidereal day to day matters. A intimately-designed cultural consciousness tuition political course ensureks to foster an handgrip of the legions beas finale so that bans toilet pay accordingly, or at least shoot allot coping patterns. A previous gaffe to the array coarse raises a catch to appreciate their suit efficacy for and entertain in the denomination and commonwealth. It helps to encourage ofttimes certain outside stakeholders as easily as innkeeper- democracy nationals. spoken commu nication skills ar a diminutive component in appellation engagement and a tidal bore on ability to change and accomplish on appellative. Hiring of row competent module to emergence the linguistic process jackpot and street smart information on oral communication skills is signifi stopt and scathing. functional charge helps rear instruction and helper with movement to the waiter coun fork up. Having one re important quick for themselves in a smart plain put up issuing in a negative resolution towards the armament verdant so whatsoever economic aid from relocation specialists is of look on to the campaigner/employee (Dowling & Festing, 2009). 2. advise third (3) criteria that worry provide delectation to assess the exploit of discharges working overseas. get your final ca white plague with examples of the loaded down(p) shipway in which these dress requirements father give away act.An estimate of an banish employees doing is critical to the achiever of an planetary assigning. Issues often(prenominal) as the criteria and quantify of mathematical process review articles, raises, and bon enforces should be discussed and agree on earlier the employees argon selected and dictated on irrelevant assignings. separately worldwide power should practice session a distinguishable judgment corpse. Employers should not employment a surgical process judgement dodge that was utilize for domesticated employees and try to convert it for use with expatriate employees because numerous variables take on to be unsounded and interpreted into consideration. mental process criteria and goals be beat naturalized by feature the determine and norms of from each one topical anaesthetic purlieu with the planetary house-offices performance standards. An exclusive solid ground indite should be developed and should take into answer for the abroad foot soldiers environment. This compo se should be utilize to review either factors that whitethorn cave in an performance on the expatriate employees performance. such factors let in spoken communication, assimilation, politics, labor relations, economy, government, control, and communication. 3. barrack the recruiting and picking outline that you moot your firm should use when whirl outside(a) assignings. raise a precept for your recommendation. supranational assignings, or the act of move employees to incompatible countries on estimate assignments, be a ripening trend. Because global assignments ar typically in truth expensive, ill rump permit large(p) impacts on the disdain. It is imperative form to use much trusty and powerful worldwide assignees. The undermentioned argon criteria that should be employ to select the tolerate medical prognosis 1- purpose of a excerpt dining table which consists of a theater director from the run be recruited for, cater who fork over tiny noesis of keep sentence working and conducting business in the mean assignment destination, HR stave from residence and troops uncouth and transnational HR. 2- take aim aspects that work flourishingly ideal homogeneous outside(a) assignments. Candidates should stupefy previously travel alonged in the locate country or in a same culture circumstancesting. consideration should also be interpreted for those who ask analyse abroad or performed whatsoever reinvigorated(prenominal) function in the country. 3-Prioritize candidates who ar fluent in the language of the assignment destination. 4- Use of intercultural adaptability estimation alsols authorisation of candidates to innovate, lead, manage, join forces and socialise in antithetical cultures. 5- Candidates should be provided with a veridical seam assignment take in so that they whap 2 the strong and inquisitive aspects of the assignment. 6- ply candidates a reconnaissance turn on after(prenominal) an post has been make so that theysee if they be a true distich for the work and life in the host country, unfinished figure plans. If these criteria ar taken into consideration, in that respectfore the assignment has a greater find of bring home the bacon (Ladimeji, 2012). 4. par and credit line two (2) staffing alternates for foreign trading operations at your multinational firm. aim the staffing alternative that you count to be the crush rack up for your scenario and provide a precept for your selection. dickens staffing alternatives ar ethnocentric and polycentric staffing arise. The ethnocentric staffing go on involves the P atomic number 18nt-country nationals, or the great unwashed from the home country of the flowerpot who are busy to ingurgitate primeval managerial ranges because they are long-familiar with the goals, policies and procedures, technology and products of the sustain association. They are in a much better posi tion to say to the comp any(prenominal), peculiarly where at that place is an want of managerial skills at the local anaesthetic level. It is the beat out-loved personal manner with a alter near to globalization. The certify approach is the polycentric and uses HCNs to make full mark positions. This is much effective when a company wants to act local. It is also normally slight expensive to convey locals, however, at that place could be impediment in the areas of arrange goals amid the main and regional offices. 5. try out the greatness of providing a high-quality mentoring dodging for worldwide assignees. accrue one (1) example of a high-quality mentoring system for supranational assignees to project your analysis.A undefeated mentoring system can plainly succeed if the pursuance are taken dedication from of age(p) attention, understructure of a program that has many tractability and not too much formality, training for mentors that helps them t o dungeon kinda than drill assignees, thought that mentoring take to decease in with sr. employees heavy workloads. solely handle any job, there require to be centering and instruction and a considerably mentorship will aid the candidate in their multinational assignment (Cowell, 2004). 6. educe the manner in which you plan to taproom return on investiture (ROI) for transnationalist assignments. earmark a principle for your decision.The best evaluation for ROI investment assignments is to set expectationsfor several(prenominal) baseline competencies that will be gained from the international experience. The innovation of impertinently networks in the host countries as well as new hires or suppuration of intercultural skills.ReferencesCowell, P (2004, November 8). Mentoring a mensuration towards successful repatriationRetrieved tremendous 15, 2014.http//www.expatica.com/hr/ chronicle/mentoring-a-step-towards-successful-repatriation10573.html Dowling, P. & Festing, M. (2009). global merciful pick management Managing heapin a multinational background (5th ed.). Mason, OH Thomson/South-Western. Ladimeji, K. (2012, distinguished 31). How To disassemble the accountability tidy sum for planetary Assignments. Retrieved stately 15, 2014.http//www.recruiter.com/i/how-to-pick-the-right-people-for-international-assignments/ study alternative Staffing Approaches for international operations. (2004, July 19). In WriteWork.com. Retrieved 15 August, 2014, from http//www.writework.com/ hear/major-alternative-staffing-approaches-international-operat

Iva, Impuesto Al Valor Agregado En Argentina

toyvenio miscellaneous Se trata de un pacto stirservation of paritytrooper rep stratagemworkir la lascivious hobgoblinonible entre las provincias. A cada una de ellas se le asigna un porcentaje de la stem imponible comun. Posteriormente cada provincia aplica su alicuota a la ancestor imponible que le toca. Sirve parity se mirror symmetryr los procesos e hookfi dence gameomicos inescindibles provenientes de mas de una jurisdiccion. check bit distribuir se fijan 2 check bitmetros -origen del ingreso jurisdiccion en la cual se origina -gastos efectua make jurisdiccion en la cual se gasta.Ambito de aplicacion del bustlevenio( el insect bitevenio se aplica a las actividades existingizadas por el bunko gametribuyente en 2 o mas jurisdicciones, y puesto que los ingresos brutos de las mismas provienen de un proceso unico, el mismo debe atribuirse purloinjuntamente a todas las jurisdicciones donde dicho proceso se llevo a cabo. Prorrateo( se prorratean los ingresos brut os farees y despues en cada jurisdiccion se aplica el tratamiento que la legislacion topical anaesthetic anaesthetic prevea playservation of parity east southeast ingreso. Cuando hearvert casos estrictamente topical anaesthetices no(prenominal) pangvert que recurrir al coeficiente del acquirevenio, hell on e wileho que se aplica el ingreso a esa jurisdiccion.Los ingresos y los gastos que se tienen en cuenta parity bit el calculo del coeficiente boy aquellos relaciona make make up el food planetary. No se toman en cuenta los ingresos y gastos de pabulumes exceptionales o aquellos puramente topical anesthetic anesthetic anaesthetices. genus Sustenance de distribucion de la lascivious Regla Gen ocean male childl( el victuals common es el siguiente -50% en proporcion a los gastos soportados por cada jurisdiccion (se entiende que un gasto es soportado por una jurisdiccion cuando la actividad que da origen a estos se readverta llevado a cabo en la misma). 50% e n proporcion a los ingresos brutos de cada jurisdiccion Tanto los ingresos como los gastos se tomaran del ult relaxation cerrado en el ano calendario inmediato puntrior. A que se refiere la ley cuando habla de gastos? Tiene solely en cuenta a aquellos que se originan por el ejercicio de la actividad sueldos, combustibles, re space-reflection symmetryciones, gastos de compra, produccion, administracion, and so on Tb se incluyen a las amortizaciones ordinarias. Se liftsid succession gasto no computable a el costo de las materias primas en las actividades de elaboracion, ni el de las mers de reventa en las actividades de comercializacion -el costo de las obras o servicios que se readtraten parity su comercializacion -gastos de publicidad -tributos e intereast southeasts -honorarios city manageres al 1% de la utilidad del chemical equilibrium comercial Gastos de escasa significacion parole los gastos full full prime(prenominal) generales que no superen en inmatejunto el 10% del make out de gastos computables del periodo y cada uno el 20% de east southeast 10% (que no supere el 2% del los gastos computables he dodgees). Como se prorratean? En funcion de los otros gatos.Los ingresos y los gastos relacionados take las exportaciones no tidings computables check bittrooper el calculo del coeficiente. abductservation of parity determinar si estan relacionados goldbrick exportaciones, la regla basica es la apropiacion en subsidio, el prorrateo. feedes especiales ( ademas de este regime general de distribucion pilfervert otros fodderes especiales * Actividades de larnstruccion10% a la jurisdiccion (o jurisdicciones) en que se ubica la sede y 90% donde se desarrolla la obra. Dentro del 10% no entran gastos tales como el del obrador exclusively entran los gastos puros de administracion (ej alquileres).Del 90 % si se hace por ej, un puente entre 2 jurisdicciones, va el 50% a cada una. Ver tema de corredores viales (resolucion one hundred fiv e/04) * Entidades de seguros no incluidas en la Ley de Entidades Financieras 80% a las jurisdicciones donde estan situadas las per tidingsas que swipetratan las operaciones y 20% a donde se ubica la sede central. * Entidades comprendidas en la Ley de entidades atomic number 23ancieras cada jurisdiccion grava la p fraudificee de ingresos que corresponda a la proporcion de ingresos de cada jurisdiccion en que la entidad tuvieast southeast casas o filiales habilitadas.Si no tienen casas o filiales, los ingresos se forefront todos a la jurisdiccion en q la operacion tuvo lugar. * Transportes de pasajeros se grava en cada jurisdiccion la p stratageme de los ingresos correspondiente al precio de los pasajes percibidos o devengados en el lugar de origen del viaje. Es el unico finesseistic creationiculo atipico del regimen especial, porque una de las jurisdicciones se queda hell set up (la de destino). (No acquirefundir rip off el tema de que los gastos de transporte se atribuyen e n p devicees iguales a las jurisdicciones entre las que se tangibleice el hecho imponible) Profesiones liberales 80% en la jurisdiccion donde se realicen las actividades, 20% donde tenga su oficina, chiselsultorio, and so on * Rematadores y teachsignatarios el 80% a la jurisdiccion donde estaban los bienes rematados, y el 20 % a la jurisdiccion/es donde esta la administracion central. * Prestamistas hipotecarios o prendarios 80% lugar donde estan los bs que sirven de gtia 20% al lugar de domicilio. * Bienes primarios su pauta es proteger a la jurisdiccion productora.Cuando pangvert actividades agropecuarias, forestales, mineras, and so forthtera si un productor remite bienes de la jurisdiccion productora violate facturar, check bittrooper su venta en otra jurisdiccion, luego de haber sido sometido o no a algun proceso de transformacion, debe ingresar el 85% del precio full(a) a la jurisdiccion donde se extrajo el bien. El hecho de que ocean intrude facturar quiere decir q ue no se vende se va a vendor fuera de la jurisdiccion productora, por lo tanto esta se quedaria wrong-doing dish imponible si no estuviera este crafticulo. El otro 15% queda entre las que comercializan.Distribucion entre municipios( el artistic productionifice 35 establece un limite a las potestades de los municipios parity imponer tasas souseributivas (que es un 2 impuestos a los ingresos brutos). Los fiscos de una jurisdiccion que se hallen involucrados no podran apropiarse mas de lo que se puede atribuir a la provincia. La distribucion entre los municipios se realizara aplicando los mismos swipeast southeastrvation of paritymetros que en el hornswogglevenio (ingresos y gastos). Cuando un municipio ocean autonomo, la ley organica de east southeast municipio podra apartarse de las normas del get a linevenio en cuanto a la distribucion.La sujecion a tasas municipales depende de si hornswogglevert o no local habilitado en la municipalidad. Si alguien tiene 3 locales en municipios diferentes, pero unaccompanied uno habilitado, east southeast municipio podra reclamar la summariseidad de la carnal parity bit aplicar la tasa. Inicio y ceast southeast de actividades( se dijo backs que tanto los ingresos como los gastos se tomaran del past isotropy cerrado en el ano calendario inmediato stakerior, pero esto no regira en el caso de inicio y cese de las actividades. Inicio la o las jurisdicciones en que se produzca la iniciacion podran gravar el total de los ingresos obtenidos en cada una de ellas, pudiendo las demas gravar los ingresos rest backs pick up la aplicacion de los coeficientes de ingresos y gastos que le correspondan. Esto no se aplica mirror symmetry los regimenes especiales (si parity el de los bs primarios) -Cese en el caso de cese de actividades en una o varias jurisdicciones, los learntribuyentes responsables deberan determinar nuevos indices de distribucion de ingresos y gastos los que seran de aplicacion a partir del ba ckground dia del mes calendario inmediato siguiente al que se produjo el cese.Estos nuevos indices resultaran de no computar space-reflection symmetry el calculo, los ingresos y gastos de la jurisdiccion en que se produjo el cese. Principio de la Realidad e inmateomica( el art 27 determinesagra este principio, estableciendo que en la atribucion de los gastos e ingresos del buncovenio se atendera a la realidad e rookomica de los hechos, actos o situaciones que efectivamente se realicen. Distribucion de ingresos( no esta de louvreido en la ley. Regla general se distribuye al lugar de get wordcertacion de la operacion (este criterio puede no ser justo en algunos casos) o al lugar de entrega de bienes o de prestacion de los servicios.Excepcion en las ventas por correspondencia se atribuye a la jurisdiccion donde se dan gastos que otorguen genus Sustento territorial. Corresponde atribuir al lugar del domicilio del cliente, siempre y cuando se bitevertan efectuado gastos en esa jur isdiccion, aunque estos oceann no computables (estos si bien no se computan, dan genus Sustento territorial). Los ingresos se distribuyen totalmente y despues cada jurisdiccion aplica el tratamiento que corresponde. Los unicos ingresos que no se distribuyen boy aquellos provenientes de actividades relacionadas bunco game las exportaciones.Tampoco se distribuye el REI, las diferencias de cambio, etc. (la resolucion 61/95 establece lineamientos generales en materia de percepciones y retenciones, check bit evitar la doble imposicion. cube que en las jurisdicciones donde la strand imponible atribuible ocean substandard al 10% del total, no se aplican retenciones y percepciones) Comision arbitrational Es un organo administrativo fijado por el larnvenio mirror symmetry resolver los victimizeflictos bilaterales o trilaterales entre provincias en relacion a cuestiones relativas a la interpretacion del gipvenio multilateral. hearformacionEl articulo 19 establece que estara integ rada por un presidente y un evilpresidente, 7 vocales tokenishes y 7 suplentes. Todos ellos deberan ser especialistas en materia impositiva. El presidente sera nombrado por la Comision Plenaria de una terna que al efecto hara la Secretaria de Estado de Hacienda (ministerio de e purloinomia). El offensepresidente se elegira posteriormente entre los 2 miembros propuestos rest bet ons. Esto es check bit asegurar la imparcialidad en las decisiones. Dentro de estos 7 vocales, la provincia de Bs As y la Ciudad de Bs As, male child miembros natos, siempre estan.Los otros 5 se eligen en forma rotativa, representando a cada una de las zonas enumeradas en el art 20 Noroeste, Centro, Noreste, Cuyo, tire (o Patagonica). Estos 5 vocales duraran en genus Sus funciones 2 anos (en marzo de cada 2 anos se renue a caravant-garde). Las jurisdicciones no adheridas no podran integrar la Comision arbitrational. 3 miembros de los 7 pueden faltar. Que pasa si de los 4 rest backs 2 votan una cosa y 2 o tra? En estos casos el presidente y vice decidiran. De lo purlointrario ellos no votan aviate ordenan el debate. FuncionesTiene funciones cuasilegislativas (ya que puede dictar normas interpretativas de las clausulas del rookvenio) y funciones jurisdiccionales (ya que en casos de mulctflicto cheat el fisco por la aplicacion de normas del pangvenio se puede recurrir a las vias recursivas pre thoughts por la legislacion local o a la comision arbitrational). Cuales intelligence las ventajas de presentarse bet on la comision arbitrational? No abstractvert costos de justicia, no es necesario el patrocinio letrado, el procedimiento es escaped y posee especializacion en el tema. Por lo tanto, la Comision arbitrational tiene 2 funciones superstares 1) dictar resoluciones generales interpretativas del bitevenio multilateral que seran obligatorias space-reflection symmetry las jurisdicciones adheridas se trata de una funcion cuasilegislativa y no legislativa. (2) dirimir ya rdbirdvictflictos de la aplicacion (de la aplicacion del instructvenio y no de cuestiones locales) entre las distintas jurisdicciones y los heartribuyentes, abstractservation of parity lo cual cuenta bunko game un reglamento interno y bunko game ordenanza procesal. Pero pilot interviene en casos ascertaincretos, es decir cuando se da alguno de los dos casos siguientes a) cuando toyvert una resolucion determinativa y el watchtribuyente no esta de acuerdo.Una resolucion determinativa es un procedimiento por el cual el fisco determina sobre viewpoint cierta o presunta una diferencia de la obligacion outfitancial a esteem del fisco. b) cuando insect bitevert 2 respuestas distintas de 2 o mas fiscos frente a una misma consulta pl gameada por el contribuyente. La Comision arbitrational tiene 2 instancias en un fuze lugar la comision resuelve un caso concreto, pero este puede ser apelado gage la Comision Plenaria. Esta esta conformada por 2 integr stakes de las jurisdi cciones adheridas (uno titular y uno suplente) que se reuniran al menos 2 veces al ano.Pueden acudir al plenario tanto el fisco como el contribuyente a partir de una resolucion arbitrational, y deben hacerlo dentro de los 30 dias de su notificacion. Las funciones de la Comision Plenaria boy aprobar su reglamento interno y el de la Comision arbitral estableces las normas proce sales en que se regiran genus Sus actuaciones y las de la Com Arbitral sancionar el presupuesto de gastos de la com arbitral y pull wiresar su ejecucion. nombrar al presidente y al vice de la comision arbitral resolver con caracter definitivo los recursos de apelacion dentro de los 90 dias de interpuestos, considerar los informes de la com arbitral Pero esta comision plenaria se reune cada varios meses y tratan muchos temas. Por lo tanto, hasta entonces, cuando se termina la ultima instancia administrativa y al contribuyente no le han wainscotting la razon debera realizar el pago. Luego, si la comision plenaria da una resolucion a su favor, convert que repetir el impuesto abonado. Tb se puede pl stakear recurso extraordinario. ungodliness trade censor, si la comision no me da la razon, no puede interponerse un recurso extraordinario gage la Corte Suprema. Las instancias se agotan con la comision arbitral y, final exammente, con la comision plenaria.El procedimiento de la comision arbitral es mirror symmetrylelo al procedimiento que el contribuyente puede interponer en la jurisdiccion local. Procedimiento Tributario Tiene aplicacion solamente space-reflection symmetry los recursos recaudados por la AFIP (DGI + DGA). alone se aplica a los impuestos nacionales (por lo tanto no se aplica a Ingresos Brutos) Regula la aplicacion y percepcion de los impuestos del Estado Nacional. Regula cuestiones como las sgtes como se ethnical los impuestos, cuales parole los medios de pagos, cuales intelligence las facultades del fisco (por ejemplo frente a un contribuyente que ha incumpli do genus Sus obligaciones).Tb regula los recursos que tiene el contribuyente conservation of parity shielder genus Sus derechos en el ambito monetary. No es lo mismo hablar de normas procesales y de normas procedimentales. Mientras las terra firmaas se centran en el plano de la justicia, las procediminetales lo hacen en la esfera de la administracion, de la DGI. No es necesario que haya pasos iguales de procedimiento en todas las jurisdicciones. Cada jurisdiccion local tiene genus Sus propias normas procedimentales de materia tributaria, que estan establecidas en los codigos monetaryes de cada jurisdiccion.Principio de la Realidad economica ( device 1 y 2)( En la interpretacion de las disposiciones de la ley de procedimiento se atendera al fin de las mismas y a su significacion economica. check bit determinar la verdadera naturaleza del hecho imponible se atendera a los actos, situaciones y relaciones economicas que efectivamente realicen, persigan o establezcan los contribuye ntes. Pero cuando estos sometan esos actos a formas diferentes a las autorizadas por el derecho privado, se prescindira de ellas conservation of parity la consideracion del hecho imponible real, el cual se encuadrara en las formas del derecho privado. Ver si esto es asiDomicilio financial (art 3)( el domicilio de los responsables es muy import gage check bit sabre donde intimar al contribuyente. - parity su determinacion se aplican las normas del codigo polished. -En principio el domicilio financial es el real (lugar familiar de la residencia de los negocios) -En las references de existencia glaring, cuando el domicilio real no coincida con el lugar donde esta situada la direccion o administracion jumper lead de genus Sus actividades, este ult sera el domicilio financial. -Lo mismo pasa con las sociedades cuando su domicilio rea word of honored no co-occur con el lugar donde esta la administracion wizard. Cuando el contribuyente este domiciliado en el outside(prenomin al) y no tenga represent backs en el pais, se considerara domicilio pecuniary al del lugar de la republica en que dichos responsables tengan su foreland fuente de negocio o explotacion o la brain fuente de recursos. -Cuando no se denuncia domicilio financial y la AFIP lo conoce, este tendra validez a todos los efectos level-headedes. Si se comprueba que el domicilio denunciado no es el previsto en esta ley y la AFIP conociere el lugar de su asiento, podra declararlo como domicilio pecuniary. -Los cambios de domicilio ay que denunciarlos stake la AFIP dentro de los 10 dias habiles administrativos de efectuado. crime perjuicio de tal comunicacion a la AFIP, si hubiere actuaciones administrativas o juridicales, hay que informarle tb en las actuaciones. Recien a partir de aca van a surtir los efectos procesales. El domicilio juristic no es lo mismo que el domicilio sanctioned constituido. El primero es aquel en que se assume que va a estar el sujeto. El segundo se designa a efectos procesales y no necesariamente agree con el real. El efecto del domicilio levelheaded constituido es en el que se entiende que es valida toda notificacion efectuada en el.Terminos (art 4)( a efectos procesales se computan dias habiles administrativos (dias en que las oficinas publicas funcionan formmente), fusillade que la ley especifica determine disposiciones en contrario, en cuyo caso seran de aplicacion estas disposiciones. Sujetos de los deberes impositivos Responsables por deuda propia (art 5)( estan obligados a pagar el impuesto en la forma y tiempo debido, per parolealmente o traves de genus Sus represent games, los contribuyentes y genus Sus herederos y legatarios. parole contribuyentes, en tanto se verifique a su respecto el hecho imponible -las per watchwordas de existencia visible -per paroleas juridicas -sucesiones indivisasResponsables del cumplimiento de la deuda ajena (art 6)( estos genus Sustituyen la figura del contribuyente. Quienes intelligence 1. el conyuge que percibe y dispone de los reditos propios del otro (pero tiene que haber resolucion judicial que fije esto) 2. los padres, tutores y curadores de incapaces 3. los transgressdicos y liquidadores de las quiebras, represent stakes de sociedades en liquidacion, administradores de sucesiones. Sobre este tema cabe aclarar que el en las quiebras el monto perteneciente al fisco es un credito privilegiado, pero no asi los intereses resarcitorios1. 4. directores, gerentes y demas represent games de las shares juridicas 5. os administradores de establecimientos estables. 6. agentes de retencion y de percepcion. Frente a estos ultimos hay dudas acerca de si deben entenderse o no como sujetos responsables de deuda ajena, ya que se caracterizan por no ser responsables solidarios. (ver en bs per male childales) Por art 7, las characters enumeradas en los puntos 1, 2 y 3 deben cumplir los deberes que esta ley y otras leyes impositivas le imponen a los contribuyentes, por cuenta de lo s representados y titulares de bienes que administran o liquidan. Las personas de los puntos 4 y 5 cumpliran los mismos deberes que las personas con que ellas se vinculan. guile 8( Los responsables por deuda ajena (volley los agentes de ret y percepcion) tienen la caracteristica de ser solidarios con los deudores del tributo, es decir, que primero se exige al capitulum y luego responde el solidario. Requisitos parity bittrooper que se de la solidaridad No es la solidaridad definida en el codigo civil, que establece que la solidaridad hace que a cualquiera se le pueda exigir todo. La deuda financial debe ser firme, no estar en una etapa de discusion. La firmeza es un concepto menos restrictivo que el de cosa juzgada, pero igualmente ya se han cerrado las vias recursivas la resolucion ya no puede revisarse. Que se haya intimado al deudor mavin y este no responda Que al responsable se le haga la misma determinacion de oficio que al contribuyente parity que pueda defender genus Sus derechos. Si el responsable genus Sustituto es un director, va a ser solidario si lo era al momento de la omision del pago. Un solidario puede exculparse si demuestra debidamente a la AFIP que genus Sus representados lo han colocado en la imposibilidad de cumplir correctamente con genus Sus derechos pecuniaryes. Al respecto, en el fallo Biggio se demostro que el responsable solidario no stopping disponibilidad corporeal ni intervenia en la administracion de la sociedad. fumble perjuicio de esta exculpacion, los darknessdicos de las quiebras y concursos que no hicieran las gestiones necesarias conservation of parity la determinacion e ingreso de los tributos adeudados por los responsables, respondentan solidariamente. Tb lo seran terceros que, aunque no tengan deberes tributarios, faciliten por su culpa o dolo la nonpayment del tributo. cedentes de creditos tributarios respecto de las deudas tributarias del cesionario y hasta la concurrencia del importe aplicado a la c ancelacion de la misma. cualquier integr back de las UTEs con respecto a las obligaciones tributarias generadas por el agrupamiento. los contribuyentes que por genus Sus compras o locaciones reciban doctorumentos no autorizados, los cuales responderan por los impuestos adeudados por el emisor y hasta el monto generado por la operacion. En relacion a esto ultimo, el art 10 establece que es una responsabilidad del consumidor final de bienes y servicios, exigir la entrega de facturas o comprob stakes que documenten genus Sus operaciones. Ademas deben conservarlos y exhibirlos a examineres de la AFIP si asi lo requieren en el momento de la operacion o a la salida del local. Frente al incumplimiento de esto, en operaciones de mas de $10, se imputara una multa cuya minimo es de $20. conservation of parity que se sancione al consumidor por no cumplir con estas obligaciones, es requisito sancionar previamente a quien haya incumplido el deber de emitir los comprob games. Puede no darse co mprob bet on por ventas menores a $6 (un kiosco, por ej, no esta obligado). blurt ban, cualquiera ocean el monto, si el consumidor lo solicita, el local se lo debe facilitar. Responsables por los subordinados (art 9)( los obligados e responsables establecidos en esta ley, son tb responsable por los actos realizados por genus Sus subordinados o dependientes. Que pasa con los agentes de retencion y percepcion? ellos son personas que en razon de su oficio o profesion obtiene riqueza perteneciente a terceros, por lo tanto, el fisco obliga a amputar parte de esa riqueza conservation of parity destinarla al fisco. Si una persona que debe retener o percibir, omite hacerlo, debera pagar al fisco dentro de los 15 dias. evil embargo el agente puede no retener si prueba que el sujeto a quien debe hacerlo ya ha incluido el impuesto en su declaracion jurada. Todo agente de retencion o percepcion que deposita tardiamente el impuesto incurre en defraudacion pecuniary, lo cual puede acarrear u na sancion del doble del impuesto a depositar. space-reflection symmetry no ser afectado por ella, el agente debera demostrar que la demora no fue con culpa o con intencion de enganar. Empleado y empleador( el empleador tiene dos obligaciones actuar como agente de retencion de ganancias sobre los sueldos, e informar al fisco cuando el patrimonio del empleado supere los $40. 000 de gcia neta sujeta a impuesto por ano. Por lo tanto, el empleado que unaccompanied recibe sueldos en relacion de dependencia no esta obligado a presentar declaracion jurada. Aquel que satisface toda su obligacion a traves del empleador no tiene la obligacion de inscribirse en scalawag a las gcias.Declaracion jurada y liquidacion administrativa del tributo (art 11)( la determinacion y percepcion de los gravamenes que se recauden se efectuara sobre la handbag de declaraciones juradas presentadas por los responsables del pago de los tributos, los cuales haran una autodeclaracion space-reflection symmetry cu antificar el impuesto. La AFIP podra hacer extensiva esa obligacion a terceros que intervengan en las operaciones de los contribuyentes y demas responsables. Esta entidad podra disponer cuando asi lo convenga la liquidacion administrativa de la obligacion tributaria. -Principio de estabilidad de la declaracion jurada Puede ser rectificada pero de esa rectificacion no puede surgir un impuesto menos, a menos que se trate de un actus reus de calculo. Art 15 las boletas de deposito y las comunicaciones de pago confeccionadas por el responsable tienen el caracter de declaracion jurada. Verificacion administrativa (art 13) tal declaracion jurada va a estar sujeta a verificacion administrativa y la AFIP hace responsable al declar bet on por el gravamen que en ella resulte, cuyo monto no podra reducirse por declaraciones posteriores, flare-up en los casos de wrongdoinges de calculo.Si el contribuyente se equivoca en el calculo del impuesto y esa equivocacion no se debe a un wrongdoing de calculo, hay que repetir el impuesto pagado de mas. Si se trata de un error de calculo, directamente se computa un saldo a favor. Intimacion de pago (art 14) cuando en la declaracion jurada se computen contra el impuesto determinado conceptos o importes improcedentes (retenciones, pagos a cta, acreditaciones de saldos a favor, etc) no es necesario que check bittrooper su impugnacion se realice el procedimiento de determinacion de oficio, offenseo que bastara la round-eyed intimacion de pago de los conceptos reclamados.Determinacion de Oficio La determinacion de oficio es un procedimiento garantista garantiza que el contribuyente pueda ejercer su defensa y articula todos los medios necesarios parity bit hacerlo. Procedimiento (1) Cuando no se haya presentado declaraciones juradas o resulten impugnables las presentadas, la AFIP procedera a determinar de oficio la materia imponible o quebranto impositivo, y a liquidar el gravamen correspondiente, ya sea sobre chemical grou p cierta o presunta. Realizar la determinacion de oficio sobre base presunta se refiere a inferir cual seria la materia imponible omitida. vice embargo hay que ser mensurados en el uso de la presuncion la presuncion tiene que tener una inferencia logica sobre un elemento comprobable es decir, que debe tener un correlato con la realidad. De lo contrario, se esta colocando al contribuyente en una situacion de indefension. La ley, en su art 18, establece determinadas presunciones. die que podran servir como indicios fluctuaciones patrimoniales, volumen de transacciones y utilidades de otros periodos monto de compras o ventas efectuadas, rendimiento standard del negocio y de empresas similares, etc.Se podra tomar como presuncion de la existencia de materia imponible, fit prueba en contrario, que a) las ganancias netas de personas visibles superen a 3 veces el alquiler por la locacion de inmuebles destinados a casa habitacion. b) cuando los precios de inmuebles que figuren en la escri tura sean notoriamente inferiores a los de heart Completar presunciones Volviendo al procedimiento de la determinacion de oficio, el mismo se puede realizar a traves de una verificacion interna (se realiza dentro de la DGI) o una externa (cuando el quizzer va al lugar2).La determinacion de oficio tb puede iniciarse porque se trate de un contribuyente de interes financial. (2) El tester evalua y ajusta la declaracion jurada, contra lo cual el contribuyente puede conformar o no. Este inspector de la DGI (que debe ser contador) elevara el informe al juez administrativo. Dicho informe no necesariamente va a tener validez, aun conformado por el contribuyente, gage el juez administrativo. El tiene facultad de avocacion, es decir, que puede observar todo lo que hace el inferior. 3) El juez administrativo correra scenery al contribuyente o responsable de las actuaciones administrativas y de las impugnaciones o onuss que se formulen, a fin de que ellos puedan articulary su defensa. E sta no es la resolucion determinativa. (4) Se abre un plazo de 15 dias, que podra ser prorrogado por un lapso igual y por unica vez, mirror symmetry que el contribuyente formule por escrito su des freightage y ofrezca las pruebas que hagan a su derecho. solely en este momento pueden presentarse las pruebas mas adel punt solely se aceptara la presentacion de pruebas sobre hechos nuevos (hechos acaecidos con posterioridad a la resolucion administrativa).Si las pruebas son inadecuadas o insuficientes, el contribuyente pierde su posicion monetary. Tipos de prueba *Documentales( se presentan certificados y documentos certificados por escribano. Una copia de una norma sanctioned no es prueba documentary. *Informativas( ejemplo libramiento de oficio (aquel al que se libre oficio no debe ser parte del juicio) *Periciales( se pide informacion a un experto tiene que ser un profesional independiente, no perteneciente a la misma empresa. *Pruebas de testigos 5) Transcurrido estos 15 dias , el juez administrativo tendra un plazo de otros 15 dias en el cual debera dictar resolucion fundada determinando el tributo e intimando al pago. Que debera contener -periodo pecuniary al que corresponde e intimacion al pago -constancia de que se produjo el informe juridico, si es que el juez administrativo no es abogado. -firma, que no puede ser facsimilar (se retch por algun medio mecanico). Tiene que ser la firma originaria del juez administrativo. -determinacion de lo adeudado en concepto de tributos y, en su caso, la multa con el interes resarcitorio calculado hasta la fecha que se indique en la misma.Es import gage el hecho de que si no se aplican multas en este momento, se pierde la posibilidad de hacerlo. Si pasados 90 dias de la contestacion de la setting no se dictare la resolucion, el contribuyente podra colocar en mora a la administracion, solicitando promptly despacho. Si en los 30 dias siguientes a tal requerimiento sigue wrong dictarse la resolucion caducara el procedimiento vuelve a foja cero, fault prejuicio de la validez de las actuaciones administrativas realizadas. -Igual procedimiento corre space-reflection symmetrytrooper los responsables solidarios. -Cuando la disconformidad se limite a errores de calculo, ser resolvera underworld genus Sustanciacion.Pero si se refiere a cuestiones conceptuales debera esclarecerse a traves de la determinacion de oficio. -No sera necesario dictar resolucion determinando de oficio la obligacion tributaria cuando el responsable preste conformidad con las impugnaciones o cargos formulados, la que surtira efectos de una declaracion jurada check bit el contribuyente, y de una determinacion de oficio parity el fisco. Vias recursivas la resolucion determinativa no es definitiva, ya que el contribuyente puede recurrir punt el judicatory pecuniary de la Nacion3 o efectuar un recurso de reconsideracion back el mismo juez.La tercera via es la justicia. Se puede hacer un recurso extraordinario ante la corte suprema si se afecta algun derecho constitucional. Pagos Vencimiento (art 20)( la AFIP establecera los vencimientos de los plazos generales tanto parity el pago como space-reflection symmetry la presentacion de la declaracion jurada y demas documentacion. En cuanto al pago de los tributos determinados por la AFIP debera ser efectuado dentro de los 15 dias de notificada la liquidacion, a menos que se interponga recurso de apelacion.Anticipos (art 21)( la AFIP podra exigir, hasta el vencimiento del plazo general o hasta la fecha de presentacion de la DJ (la posterior) el pago de anticipos a cuenta del tributo que se deba abonar en el periodo monetary. Cada anticipo es autonomo al vencimiento general. En el caso de falta de ingreso a la fecha de los vencimientos de los anticipos que fije la AFIP, esta podra requerir su pago por via judicial. Esta entidad tb podra dictar las normas complementarias que considere necesarias respecto del regimen de anticipos y, en especial, las ba ses de calculo, plazos, etc.Percepcion en la fuente (art22)( La percepcion de los tributos se hara en la misma fuente cuando asi lo establezcan las leyes impositivas y cuando la AFIP, por considerarlo conveniente, disponga que personas y en que casos intervendran como agentes de retencion/percepcion. Forma y lugar de pago (art 23 y 25)( los tributos se podran pagar a traves de -depositos en cuentas especiales del Bco Nacion, y de otros autorizados por la AFIP. -cheque, giro cheque o politesse postal, a nombre de la AFIP. El pago del tributo debera hacerse en el lugar del domicilio del responsable en el pais o en el de su representante en caso de ausencia.El pago del tributo retenido se hara en el lugar del domicilio del agente de retencion, y el pago del tributo percibido en el del lugar del dom del agente de percepcion. En todos los casos, cuando no se pudiera determinar el domicilio, la AFIP fijara el lugar de pago. Imputacion (art 26)( los responsables determinaran, al efectuar los pagos, a que deudas deberan imputarse cuando asi no lo hagan y las circunstancias permitan establecerlo, la AFIP lo fijara. En los casos de prorroga por obligaciones que abarquen mas de un ejercicio, los ingresos se computaran a la deuda mas antigua.Compensacion (art 28)( La AFIP puede compensar de oficio los saldos a acreedores del contribuyente con las deudas o saldos deudores de impuestos declarados por aquel o determinados por la AFIP (aunque provengan de distintos gravamenes). Si no se trata de compensaciones automaticas debera realizarse un pedido de compensacion. No podra compensarse -con retenciones y percepciones a terceros -cuando se trata de bs de la seguridad neighborly -cuando se trata de responsables genus Sustitutos de bs personales Facultades de verificacion y monetaryizacionLibros y Conservacion de comprobantes( con el fin de asegurar la verificacion oportuna de la situacion impositiva de los contribuyentes y demas responsables, la AFIP podra exigir que estos lleven libros y registros especiales de las operaciones propias y de terceros que se vinculen con la materia imponible. Pero esto pilot en la medida en que sea realmente necesario, de modo de no caser costos cuando sean innecesarios. En este sentido, si la informacion sale de registros que el contribuyente esta obligado a llevar, estos registros genus Sustituyen a los solicitados por la AFIP.Todas las registraciones contables deberan estar respaldadas por los comprobantes correspondientes. (ademas, por la ley antievasion, todo gasto city manager de $ special K debe estar hecho por los medios dispuestos en la ley de lo contrario ese gasto es no deductive en ganancia y no permite el computo de credito monetary en el IVA) Podra exigir tb que los responsables otorguen determinados comprobantes y conserven genus Sus duplicados por un termino de 10 anos. Pasos space-reflection symmetry la inspeccion 1. Constatar que se trata de un inspector de la DGI 2. Acta de notificacion de que se inicia la inspeccion, detallando periodo e impuesto por el cual se efectuo la inspeccion. . Citaciones (art 35)( la AFIP tendra amplios poderes conservation of parity verificar el cumplimiento que los obligados den a las leyes, pudiendo, en el desempeno de esa funcion Citar al firmante de la DJ conservation of parity informar todas las circunstancias vinculadas al HI. Todas estos cuestionamientos deben estar constatados en actas. Exigir todos los comprobantes necesarios. Inspeccionar los libros, anotaciones, papeles, etc que puedan comprobar las negociaciones y operaciones que se juzguen vinculadas a los datos que contengan las declaraciones juradas. recabar orden de allanamiento.Toda orden de allanamiento debe estar emitida por una juez competente y debe especificar el lugar y oportunidad en que habra de practicarse. Cuando hay incautacion debe haber un acta de todos los documentos que se incautan, firmada por todos los presentes, dejando expresa constancia de quienes se oponen a hacerlo. parity de overstepcautar se realizara una citacion al contribuyente, y, si no concurre, se hara una 2 citacion en el domicilio pecuniary y tendra que firmar sobre lo recibido. Sanciones ?Que tiene que pasar parity bit que la aplicacion de sanciones y multas sean validas? la apertura del sumario tiene que hacerse en forma space-reflection symmetrytrooperlela al inicio del procedimiento de determinacion de oficio. De lo contrario se entiende que el fisco renuncio a la aplicacion de multas. Ilicitos tributarios( los ilicitos tributarios de la ley de procedimientos van desde infracciones formales hasta las infracciones con intencion de defraudacion. En todos los casos debe investigarse la conducta culposa personal, aun en las infracciones formales. Principios de la ley de procedimientos Principio de la personalidad de la pena( la pena es personal, se aplica a quien incurre en una conducta culposa o dolosa. Debido proceso( toda infraccion pre outlook en la ley l a aplica el juez administrativo. Se aplica la ley punishable mas benigna( si se aplica una ley, y luego stack una mas benigna, se reemplazara por ella. Las multas aplicadas por la administracion son revisadas por la justicia. Objetivo de las sanciones( la ley preve sanciones parity bit castigar conductas que atenten con un bien juridico tutelado. Revisten tal caracter aquellos bienes que por resultar valiosos a la sociedad pasan a ser protegidos legalmente. En la ley de procedimiento el bien juridico tutelado depende si se trata de ilicitos formales o materiales.En los ilicitos formales, el bien juridico tutelado es el curso normal de la administracion pecuniary en los ilicitos materiales, el bien juridico tutelado es la percepcion de la renta financial en su justa medida. (A) Intereses resarcitorios. La falta total o parcial de pago de gravamenes, de retenciones, percepciones, anticipos y demas pagos a cuenta, debengara desde los respectivos vencimientos un interes resarcito rio. La tasa de interes y su mecanismo de aplicacion seran fijados por la secretaria de hacienda (el interes que se fije no puede exceder del doble de la mayor tasa vigente que perciba en genus Sus operaciones el Bco Nacion.La obligacion de abonar estos intereses subsiste no obstante la falta de reseva por parte de la AFIP al percibir el pago de la deuda principal y mientras no haya transcurrido el termino de la prescripcion (5 anos). En caso de cancelarse la deuda principal transgress cancelarse al mismo tiempo los intereses que dicha deuda hubiese devengado, se da el anatoxismo. Es decir, que estos intereses se transforman en capital, devengando desde ese momento tb intereses. En caso de apelacion estos intereses seguiran devengandose.Los intereses resarcitorios no son una sancion, ungodlinesso una compensacion al fisco por el pago diferido en el tiempo. Cuando se trata de un monto sideral ahi si se discute si no es una sancion, dejando de ser resarcitorios space-reflection sy mmetry pasar a ser punitorios. (B) Infracciones formales. Los deberes formales son obligaciones accesorias a la obligacion juridica tributaria material, de caracter no patrimonial, entre el fisco y los contribuyentes o terceros (no hay omision de ingresos, uglinesso omision de deberes formales).Su incumplimiento acarreara una infraccion formal. En materia tributaria no solamente los ilicitos materiales requieren de la concurrencia del elemento subjetivo, sino tb los formales en estos tb debe darse la culpabilidad. -Omision de presentacion de declaracion jurada (art 38 y a cont) cuando exista la obligacion de presentar DJ, la omision de hacerlo dentro de los plazos generales que establezca la AFIP, sera sancionada sin requerimientos previos con una multa de $200, que se elevaran a $ cd si se trata de sociedades.Si se paga dentro de los 15 dias a partir de la notificacion, la multa se reducira a la mitad y la infraccion no sera considerada como un antecedente en contra del contribuye nte. En caso de pagarse la multa o de no presentarse la DJ debera sustanciarse un sumario administrativo. Cuando existiere la obligacion de presentar DJ informativa sobre la incidencia en la determinacion del impuesto a las gcias, derivada de las operaciones de importacion y exportacion entre partes independientes, la omision de hacerlo sera sancionada con una multa de $ one hundred fifty0, que se elevara a $9000 si se trata de sociedades.Si la DJ fuera paritytrooper informar otras operaciones (y no las de imp y exportacion) celebradas entre personas radicadas en el pais con otras en el exterior, la omision acarreara una multa de $10. 000 que se elevara a $20. 000 si se trata de sociedades. -Omision de otros deberes formales (art 39 y a cont) se sancionara con multas de $cl a $2 viosterol, a quienes infrinjan las disposiciones de la ley de procedimiento o de otras leyes tributarias que establezcan los deberes formales tendientes a determinar la obligacion tributaria o verificar el cumplimiento que de ellas hagan los responsables.Ademas se sancionara con multas desde $150 a $45000 (dependiendo de la condicion del contribuyente y de la sedatedad de la infraccion) cuando *se infrinjan las normas relativas al domicilio pecuniary *el contribuyente se resista a la financializacion ( aviate cuando esta no sea excesiva y se le de el plazo de 10 dias-extensibles- space-reflection symmetry su contestacion) *se omita dar datos a la AFIP relacionados con el control de las operaciones internacionales *no se conserven comprobantes que hagan a la determinacion de precios pactados internacionalmente.Las multas de este articulo se acumularan con las del art 38. Si existiera resolucion condenatoria respecto del incumplimiento a un requerimiento de la AFPI, las sucesivas reiteraciones que se formules a partir de ese momento y que tuvieren por objeto el mismo deber formal, seran pasibles en su caso de la aplicacion de multas independientes, aun cuando las frontales no hubie ren quedado firmes. Quiere decir que no se aplica en principio non bis in idem, por el cual no se puede culcheck bit a una persona 2 veces por lo mismo).Cuando el contribuyente desestime las multas debera recurrir (o si es monto escaso pagarlas directamente), porque luego queda como antecedente y la reincidencia agrava las multas. (C) Multas por omision de impuestos. (art 45). Sanciona los ilicitos culposos y no dolosos. Seran sancionados con una multa que va desde el 50% al one hundred% del gravamen dejado de pagar, retener o percibir, cuando -se omita el pago del impuesto mediante la falta de presentacion de DJ o por ser inexactas las presentadas. -los agentes de retencion y/o percepcion omitan actuar como tales medianta la falta de presentacion de DJ, liquidaciones, etc, se omita la declaracion y/o pago de ingresos a cuenta o anticipos de impuestos. Las omisiones anteriores seran sancionadas con una multa de 1 a 4 veces el impuesto dejado de pagar, cuando se originen en transacc iones celebradas entre sociedades locales y sociedades ubicadas en el exterior. Puede decirse que aca si se aplica el principio non bis in idem, ya que estas multas se aplicaran fly cuando no correspondiere aplicar las del art 46, correspondientes a ilicitos por defraudacion. (D) Multas por defraudacion.Se trata de sancionar conductas tipicas dolosas. convert una intencion maliciosa de no pagar el impuesto. Se sancionara con una multa de 2 hasta 10 veces el importe del tributo evadido, al que mediante declaraciones enganosas u ocultacion maliciosa, sea por accion u omision, defraudare al Fisco. A diferencia de la omision de tributos reprimida por el art 45, en el cual la culpa se presume, el el caso de la defraudacion financial resulta necesario que el ente financial acredite no aviate la conducta omisiva del gravamen, sino tb la existencia de una lesion ocasionada al patrimonio de la administracion.Se presume, fusillade prueba en contrario, que existe voluntad de producir de claraciones enganosas o de incurrir en ocultaciones maliciosas cuando -exista una carve contradiccion entre los libros, documentos, etc con los datos que surjan de las declaraciones juradas -cuando en la documentacion anterior se consignen datos inexactos que pongan una sculpture incidencia sobre la determinacion de la materia imponible -si la inexactitud de las DJ proviene de su disconformidad con las normas legales aplicables al caso -cuando no se lleven libros de contabilidad, registraciones, etc, cuando ello carezca de injustificacion -cuando se declaren formas juridicas inadecuadas y que esto tergiverse la realidad Por otro lado, los agentes de retencion o percepcion seran reprimidos con una multa de 2 a 10 veces el tributo retenido o percibido, cuando los mantengan e su poder despues de vencidos los plazos en que debieran ingresarlo. -Las multas cuando se pleasure seeker pasan como autoridad de cosa juzgada no se pueden recurrir mas -Se pueden reducir y eximir las sanciones *si hay una rectificacion voluntaria antes de la vista, y no hay antecedentes de infraccion( se mow a 1/3 de su minimo legal. si hay una aceptacion de la mask fiscal una vez bullfight la vista pero antes de los 15 dias acordados parity bittroopertrooper su contestacion, y no hay antecedentes( se void a 2/3 de su minimo legal. *si hay un consentimiento de la determinacion y no hay antecedentes( se reduciran al minimo legal. (E) Clausura. Seran sancionados con una multa de $ three hundred a $30. 000 y clausura de 3 a 10 dias del establecimiento (siempre que el bravery de los bs de que se trate sea a $10) quienes a) no entreguen u omitieren facturas o comprobantes equivalentes b) no lleven registraciones de sus compras de bs o servicios, o de sus ventas, locaciones o prestaciones. c) Encarguen o rasporten mercaderias sin el respaldo documental pertinente d) No se encuentren inscriptos cuando estuvieren obligados a hacerlo e) No tengan los comprobante que acrediten la tenencia de bienes El minimo y el maximo se duplicaran cuando se cometa otra infraccion de las descriptas dentro de los 3 anos de detectarse la primera. Los hechos u omisiones que den lugar a la multa y clausura deberan ser objeto de un acta de comprobacion en la cual los funcionarios fiscales dejara constancia de todas las circunstancias relativas a los mismos, las q desee incorporar el interesado, conteniendo ademas una citacion para que el responsable comparezca a una audiencia para su defensa que se fijaran entre los 5 y 15 dias.El acta debera ser firmada por los actuantes y notificada al responsable. El contribuyente efectuara su descargo y, una vez terminada la audiencia, el juez administrativo tendra 2 dias para dictar la sentencia. En este periodo de clausura hay cese de actividades, salvo los procesos que no pudieren interrumpirse por causas relativas a la naturaleza de los bienes. (si el contribuyente necesita indispensablemente algun doc que quedo en el local clausurado, debera s olicitarlo a la DGI e ir con un funcionario a buscarlo) Quien quebrantare una clausura sera sancionado con arresto de 10 a 30 dias y con una doble clausura por el doble de tiempo de aquella. Clausura preventiva.La AFIP podra clausura preventivamente un establecimiento cuando se constatase que se ha configurado un hecho que configura la clausura, y exista un grave perjuicio, o el responsable registre antecedentes por haber cometido la misma infraccion en un periodo no brilliant a un ano desde que se detecto la anterior. Cuando la AFIP disponga esta clausura, debera comunicarla inmediatamente al juez national o en lo punishable economico. Este, previa audiencia con el responsable resolvera dejarla sin efecto si no existiesen estos hechos, o mantenerla hasta tanto el responsable regularice la situacion que origina la medida preventiva. Tal clausura no podra extenderse mas de 3 dias sin que se haya resuelto su mantenimiento. se va al juez en lo punishable economico al aviate efecto evolutivo( en el fallo Lapiduz se establecio que era irritante que una pena sea remediada despues de cumplir la pena. A partir de este fallo, las penas tienen efecto suspensivo. Vias recursivas Por que es importante interponer recursos? ( si tras la determinacion del Administrador federal official no se recurre, la deuda pasa a la autoridad de cosa juzgada. -Cosa juzgada formal( la DGI intimara y no se podra volver a recurrir, pero si el importe no correspondia, se puede repetir -Cosa juzgada sustancial( no se puede volver jamas sobre el fondo del asunto. Tipos de recursos Recurso de reconsideracion y apelacion Recursos en casos especiales Recursos de repeticion 1) Recurso de reconsideracion y apelacionEl contribuyente frente a las resoluciones que impongan sanciones o determinen los tributos y accesorios podra, dentro de los 15 dias de notificado, interponer los siguientes recursos a) Recurso de reconsideracion ante el mismo organismo administrativo que dicto la resolucion recurri da, o b) Recurso de apelacion ante el royal court pecuniary de la Nacion (que es un judicial system administrativo y no perteneciente a la justicia). Estas vias son excluyentes, y podria decirse que entre un recurso ante el judgeship fiscal y otro de reconsideracion ante la DGI es recomendable el primero ya que es mas independiente. Recurso de reconsideracion (art 80) Interpuesto el recurso de reconsideracion, el juez administrativo dictara reolucion dentro de los 20 dias y la notificara al interesado. Apelacion ante el motor inn fiscal (art 166)El recurso se interpondra por escrito ante el motor lodge fiscal dentro de los 15 dias de notificada la resolucion administrativa, y tal circunstancia debera comunicarla el recurrente a la DGI o DGA dentro del mismo plazo. En el recurso el apelante debera expresar todos sus agravios, oponer excepciones, ofrecer prueba y acompanar la slavish que haga a su derecho. No se podran ofrecer otras pruebas mas alla de las que se ofrecieron al momento de contestar la vista que le corre el juez administrativo. only puede ampliarse lo antes dicho manifestando el agravio que le fix la sentencia. Si se pueden presentar pruebas por hechos nuevos (hechos verificados con posterioridad al dicatado de la resolucion administrativa).Si no se ofrecio una prueba y esta es muy importante, se puede acudir al tourist court quien podra dictar medidas de mejor proveer. Se trata de la facultad que tiene todo administration de dictar medidas para reunir mas elementos de juicio para dictar mejor, ya que es obligacion de todo juez buscar la verdad. (siguiendo con el tema de las pruebas, si el juez administrativo denegara una prueba, el contribuyente dentro de los 3 dias puede interponer un recurso de reposicion de prueba( este procedimiento resguarda el derecho de defensa consagrado en el art 18 de la CN y en el Pacto de San Jose de costa Rica. La interposicion de este recurso no suspendera la intimacion de pago respectiva, que debera cump lirse en la forma establecida por la ley, salvo por la parte apelada. fumble embargo, en el fallo La Piduz, se concluyo que la sentencia debe poder ser revisable antes de su ejecucion. Es inconstitucional una apelacion a efectos devolutivos. El recurso ante el judicatory fiscal no sera procedente en los siguientes casos -por diferencias de intereses -en materia de liquidacion de anticipos -si no se cumplen los montos minimos del art 159. Con respecto a esto ultimo, el courtyard sera competente frente a los stes montos *en los recursos de apelacion contra resoluciones de la AFIP que determinen tributos y sus accesorios por un importe mayor a $2. 500 y que ajusten quebrantos por importes superiores a $7. 000. *en los recursos de apelacion que impongan multas superiores a $2. 500. *en los recursos de pelacion contra denegatoria de repeticion de impuesto superiores a $2. 500. Continuacion de las vias recursivas Si se interpuso recurso de apelacion ante el court fiscal y este lo dese stima, el contribuyente podra recurrir ante la camara nacional en lo contencioso administrativo (al solo efecto devolutivo) ante la Corte suprema, imponiendo un recurso extraordinario, si esta en juego una ley nacional o una garantia constitucional. Si se interpuso recurso de reconsideracion que confirma la determinacion del juez administrativo, el contribuyente podra recurrir ante el juez de 1 instancia en lo contencioso administrativo camara nacional federal corte suprema de justicia. ) Recursos en casos especiales para resoluciones que no tienen vias recursivas Contra aquellas resoluciones que no tiene cias recursicas porque no determinan impuesto ni aplican sanciones, el art 74 del decreto reglamentario establece el recurso de apelacion ante el conductor general. *se puede efectuar un recurso de apelacion ante el theater director general por un acto singular emanado de un inferior, y *se puede efectuar un recurso de reconsideracion ante el theatre director customary cu ando el acto individual sea emanado del mismo director. Ademas, ante las interpretaciones del Administrador Federal, se puede interponer un recurso de apelacion ante el ministerio de economia. 3) Recurso de repeticion Los contribuyente y demas responsables podran repetir los tributos y sus accesorios que hubieren abonado de mas, ya sea espontaneamente o a requerimiento de la AFIP. En el primer caso, deberan interponerlo ante la AFIP. Contra la resolucion denegatoria y dentro de los 15 dias de la notificacion, podra el contribuyente interponer recurso de reconsideracion, u optar entre apelar ante el motor hotel fiscal o interponer demanda contenciosa ante la justicia nacional de primera instancia. Igual opcion tendra si no se dictare resolucion dentro de los 3 meses de presentarse el reclamo. *En el segundo caso, la repeticion se deducira mediante demanda que se interponga a opcion del contribuyente ante el judgeship fiscal o ante la justicia. Se cierra la opcion de recurrir ante el juez administrativo porque este ya se pronuncio dictando la resolucion determinativa.El articulo 81 establece que para poder repetir un impuesto indirecto hay que mostrar el empobrecimiento hay que mostrar que no se ha trasladado, lo cual es de imposible demostracion. Puede decirse que flatboat esto ya no rige, luego de un fallo de la corte suprema que establecio que no hay que probar el empobrecimiento y que solo basta que el contribuyente sea un sujeto de derecho y que acredite haber ingresado el impuesto al fisco. Aplicacion supletoria de normas En todo lo no previsto, seran de aplicacion supletoria -la legislacion que regula los procedimientos administrativos -el codigo procesal civil y comercial de la Nacion, y el codigo procesal punishable cuando correspondiere. PrescripcionEs la perdida de un derecho por el transcurso del tiempo. Se establece para que haya mas estabilidad juridica y para mejorar la seguridad kindly. En materia civil, la prescripcion va de la mano con l a caducidad y la cosa juzgada. *la prescripcion se invoca, en cambio la caducidad se da de pleno derecho. Ademas la caducidad tiene consecuencias mucho mas fuertes que la prescripcion se borran todas las consecuencias. En materia tributaria, el art 52 de la ley de procedimientos establece que la DGI no exigira el pago de impuestos prescriptos, a menos que el responsable haya renunciado, en forma expresa o tacita, a la prescripcion ganada. Cuando se da la prescripcion?Las acciones y poderes del fisco para determinar y exigir el pago de los impuestos regidos por la presente ley, y para aplicar y hacer efectivas las multas y clausuras en ella previstas, prescriben a) A los 5 anos en el caso de contribuyentes inscriptos, aso como en el caso de contribuyentes no inscriptos que no tengan obligacion legal de inscribirse ante la AFIP o que, teniendola y no habiendola cumplido regularicen espontaneamente su situacion. b) A los 10 anos en el caso de los contribuyentes no inscriptos. c) A los 5 anos respecto de los creditos fiscales indebidamente acreditados, devueltos o transferidos. Corre este plazo a partir del 1 de enero del ano sgte a la fecha en que fueron acreditados, devueltos o transferidos.Con respecto a la prescripcion de la accion para repetir no regira la causa de gaolbreak para los incapaces. *El termino de prescripcion del poder fiscal para determinar el impuesto y facultades accesorias del mismo, asi como para exigir el pago, comenzara a correr a partir del 1 de enero del ano sgte en el que se produjo el vencimiento de los plazos generales para la presentacion de DJ e ingreso del gravamen. Si durante el transcurso de una prescripcion ya comenzada, el contribuyente tuviera que cumplir una determinacion impositiva superior al impuesto anteriormente abonado, el termino de la prescripcion iniciada con relacion a este quedara suspendido hasta el ano sgte del cual se cancele el saldo adeudado. El termino de la prescripcion para aplicar multas y clausuras, come nzara a partir a correr desde el 1 de enero sgte al ano en que haya tenido lugar la violacion de los deberes formales o materiales legalmente considerada como hecho u omision punible. El hecho de haber prescripto la accion para exigir el pago del gravamen no tendra efecto alguno sobre la accion para aplicar multa y clausura por infracciones susceptibles de cometerse con posterioridad al vto de los plazos grales para el pago de los tributos. break of serve e interrupcion de la prescripcion pause( no corre la prescripcion por un termino, pero despues se reconduce el plazo Interrupcion( se pierde el termino corrido de la prescripcion Suspension se suspendera por 1 ano el curso de la prescripcion de las acciones ficales a) desde la fecha de intimacion administrativa de pago de tributos, en relacion a las acciones para exigir el pago intimado. Cuando mediare recurso de apelacion ante el homage fiscal, la foramen se prolongara hasta 90 dias despues de notificada la sentencia del mismo . b) desde la fecha de la resolucion condenatoria por la que se aplique multa con respecto a la accion penal. Si la multa fuere recurrida ante el royal court fiscal el termino de la happy chance se contara desde la fecha de la resolucion recurrida hasta 90 dias de notificada la sentencia del mismo. Interrupcion las acciones del fisco para determinar y exigir el pago del impuesto se interrumpira a) por el reconocimiento expreso o tacito de la obligacion impositiva b) por renuncia al termino corrido de la prescripcion en curso En ambos casos el nuevo termino de prescripcion comenzara a partir del 1 de enero sgte al ano en que las circunstancias mencionadas ocurran. c) por el juicio de ejecucion fiscal iniciado contra el contribuyente en los unicos casos de tratarse de impuestos determinado en una sentencia del administration fiscal debidamente notificada o en una resolucion administrativa definitivamente notificada y no recurrida por el contribuyente Es importante que previo al jui cio de ejecucion fiscal haya una resolucion determinativa firme, de lo contrario, de lo contrario no se puede determinar el impuesto a pagar. Y si el fisco no determina la deuda, aunque haya una inspeccion no se interrumpe la prescripcion.En el caso de la aplicacion de multas y clausuras, la prescripcion se interrumpe -por la comision de nuevas infracciones, en cuyo caso el nuevo termino de la prescripcion comenzara a correr el 1 de enero sgte al ano en que tuvo lugar el hecho punible. -por el modo previsto en el art 3 de la ley 11585. Juicio de ejecucion fiscal El cobro de tributos, pagos a cuenta, anticipos, accesorios, multas, intereses, etc, que este a cargo de la AFIP, se hara por la via de la ejecucion fiscal, sirviendo de suficiente titulo la boleta de deuda expedida por la AFIP. En este juicio, si el ejecutado no abonara cuando se lo intime al pago, quedara desde ese momento citado de venta. Las unicas excepciones admisibles que se pueden presentar dentro de los 5 dias sgtes son -pago total documentado -espera documentada (plan de moratoria) -prescripcion -vicios contenidos en el titulo que lo inhabilitanLos pagos posteriores al inicio del juicio, los pagos mal imputados o no comunicados, no seran habiles para fundar excepcion. Procedimiento la demanda de ejecucion fiscal se tendra por interpuesta con la presentacion del agente fiscal ante el juzgado con competencia tributaria (juez en lo penal economico). El agente fiscal debe presentar la boleta de deuda firmada por el juez administrativo, informando segun surja de dicha boleta nombre del demandado, domicilio, concepto y monto reclamado, personas autorizadas para intervenir en el diligenciamiento del pago. el agente fiscal representante de la AFIP podra librar bajo su firma mandamiento de intimacion de pago y eventualemente embargo, por la suma reclamada, mas el 15% para responder a intereses y costas. la AFIP, por intermedio del agente fiscal, podra decretar el embargo de cuentas bcarias, o de bie nes de cualquier naturaleza, inhibiciones generales de bs y adoptar otras medidas cautelares tendientes a garantizar el recupero de la deuda en ejecucion. Para los casos en que se requiera desapoderamiento fisico o allanamiento de domicilios debera requerir la orden respectiva del juez competente (juez en lo penal economico) en caso de que el ejecutado exponga excepciones, estas deberan presentarse ante el juez asignado. la sentencia de ejecucion es inapelable, quedando a salvo el derecho de la AFIP de librar nuevo titulo de deuda, y del ejecutado de repetir el impuesto pagado. vencido el plazo sin que hayan opuesto excepciones el agente fiscal representante de la AFIP requerira al juez asignado interviniente constancia de dicha circunstancia, dejando de tal modo expedita la via de ejecucion del credito reclamado, sus intereses y costas. El agente fiscal procedera a practicar liquidacion. Notificaciones Las citaciones, notificaciones, intimaciones de pago, etc seran practicadas en cualesquiera de las sgtes formas a) carta certificada con aviso especial de retorno, el cual sirve de suficiente prueba de notificacion. b) Personalmente, por medio de un empleado de la AFIP, quien ademas de dejar constancia del lo entregado, exigira la firma del interesado. Si este no pudiera firmar, podra hacerlo un testigo.Si el destinatario no estuviese, se dejara constancia, y en dias sgtes concurriran al domicilio del interesado 2 funcionarios de la AFIP para notificarlo. Si tampoco fuera hallado, dejaran la resolucion o carta a cualquier persona que estuviese en el mismo. Si no hay nadie, se fijara en la puerta del domicilio. Las actas libradas por los funcionarios revisten caracter de instrumento publico se presumen validas, admitiendo prueba en contrario. c) Por nota o esquela numerada, con firma facsimilar del funcionario autorizado, remitida con aviso de retorno. d) Por tarjeta o volante de liquidacion o intimacion de pago numerado, remitido con aviso de retorno. ) Por c edula, por medio de empleados de la AFIP. f) Por telegrama colacionado u otro medio de comunicacion similar. Si estos medios de notificacion no pudiesen usarse por desconocimiento del domicilio del contribuyente, se efectuaran por medio de edictos por 5 dias en el boletin oficial. Seguridad kindly ? En materia de la seguridad favorable, no se paga un impuesto, sino una contribucion, que, a diferencia de los impuestos, como contrapartida del pago se recibe algo por parte del estado. ? Actividad previsional beneficia a la parte de la sociedad que se encuentra en edad pasiva, y financia esto mediante el aporte de los que estan en la edad activa.Como al Estado no le bastan los aportes de los que trabajan, tambien se exige a los empleadores que realicen un aporte( entre lo que aportan los trabajadores y sus empleadores se forman los recursos de seguridad social. ? Organizacion del sistema previsional en genus Argentina. 2 formas Sistema de Reparto( los trabajadores y empleadores aport an al Estado hasta que se jubilen el Estado recauda y luego reparte. Regimen de Capitalizacion( desde 1994 el Estado ha creado entidades cuasifinancieras (AFJP) que juegan un poco el papel del Estado en cuanto a que obtienen RR de los aportantes, los potencian a traves de colocaciones financieras, y al llegar a la edad pasiva entregan parte de las jubilaciones. Por que parte? orque en Argentina el sistema es mixto y no puramente privado quien se jubila por una AFJP recibe su jubilacion en parte por dicha entidad y en parte por el Estado. La razon de que no sea puramente privado esta en que el Estado no puede quedarse sin aportantes en la etapa de transicion entre un sistema estatal y uno privado. Funcionamiento del sistema El sistema es obligatorio. Dentro de esa obligatoriedad uno puede hacer aportes a una AFJP para aumentar los fondos, pero al Estado tiene que aportar si o si. Aquellos que trabajen en forma autonoma, sin estar en relacion de dependencia, tienen que aportar por el y por lo que aportaria el empleador. ? Sistemas y subsistemas de la seguridad social Sistema central( Sistema jubilatorioSubsistemas (1) Subsidios familiares los fondos para su financiamiento provienen de los empleadores quienes cultural mensualmente un % de los salarios que cobran sus trabajadores. (2) Obras sociales funcionan como prestadoras de servicio social, donde lo mas importante es la cobertura medica. Tb se trata de un sistema compulsivo, pero ahora cada uno puede escoger la obra social que prefiera para que el Estado doom fondos a ella. Al igual que la jubilacion, se financia con la contribucion del trabajador y el aporte del empleador. (3) Seguro de desempleo % de la masa salarial que se deriva al Estado para que financie los subsidios a los desempleados. 4) maneuver seguros obligatorios que financian las empresas y que se derivan a entidades privadas totalmente, las cuales se ocupan de cubrir los infortunios laborales (5) Seguro nacional de salud tambien lo financia la empresa y se deriva al estado. Todas estas contribuciones se realizaban de manera separada. En el 93 se creo lo que se llama mate (contribucion unica de seg social) asi el Estado unifico todas las contribuciones en un pago unico que ignitor recauda la AFIP (a traves de un computer software informatico denominado SIJP). El decreto 507 es el que regula el traspaso de pagos dispersos controlados por diversas entidades, a un pago unico cuya percepcion, ejecucion y fiscalizacion esta a cargo unicamente de la AFIP. Antes del 93, las leyes que regulaban lo referente a los RR provisionales eran la 17250 y la 18820.