Tuesday, March 24, 2020
Planets And Solar System Planets and Solar System The Planets and the Solar System Planets 2 A planet is a celestial body that revolves around a central star and does not shine by its own light (Grolier, 1992). The only planetary system that is known to man is our solar system. It is made up of nine planets which range in size and make-up. The nine major planets in our solar system are Mercury, Venus, Earth, Mars, Jupiter, Saturn, Uranus, Neptune and Pluto. There are also many other minor planets which are also in our solar system, but they are unimportant compared to the nine major planets. In this paper I will discuss the planets and how they are each unique. Mercury which is the planet that is closest to the sun is the first planet I will discuss. Mercury is the smallest of the inner planets. It is speculated that the heat from the sun made it impossible for the gases present to become part of the planetary formation. The surface of Mercury is extremely hot. It is approximately 470 degrees celsius on the surface and is thought to be even hotter at the two hot spots. These hot spots are on opposite ends of the equator. It is the heat of the surface that makes it impossible for Mercury to have any type of atmosphere. Mercury orbits the sun once every 88 days and has a true rotation period of 58.6 days. It is the closest planet to the sun and therefore orbits faster than any other planet (Thompson/Turk, 542, 1993). It is said that Mercury rotates three times for every two trips around the sun, so that during Planets 3 every alternate perihelon passage the same face points directly at the sun. Geologically, the most remarkable features of Mercury are compressional cliffs or faults, just the sort of wrinkles that might form in the crust if the interior of the planet shrank slightly (Morrison, 74, 1993). It is speculated that it was the solidification of Mercury's metallic core that caused this global shrinkage. Mercury is also . . . enriched in metal or depleted of rock (Morrison, 74, 1993). It is also believed that some of the inner core of Mercury is still in a fluid state. Scientists also believe that Mercury's surface is made partially of silicate rock. The best way to describe Mercury is, . . . small, heavily cratered and airless (Morrison, 71, 1993). Venus is the second closest planet to the sun and is said to . . . most closely resemble Earth in size, density, and distance from the sun (Thompson/Turk, 542, 1993). Venus is known to most scientists as the sister planet to the Earth. It is called this because it closely resembles the Earth's mass, density and diameter. The only thing different is that Venus is shrouded in thick clouds that completely hide the surface of the planet (Grolier, 1992). The surface temperature is also much warmer than that of Earth. Venus completes one revolution around the sun in 224.7 days. This makes the Venusian day equal to 117 earth days. It is thought that this slow rotation may be the reason why Venus has no magnetic field. Planets 4 The atmosphere of Venus made up of 98% carbon dioxide and 2% Nitrogen. This atmosphere also has the presence of helium, neon and argon. This is yet another thing which makes Venus different from Earth. The surface of Venus is quite a bit like that of the Earth. The surface has volcanoes and smooth plains. Much of the volcanic activity on Venus takes the form of Basaltic eruptions that inundate large ares, much as the mare volcanism flooded the impacted basins on the near side of the moon (Morrison, 93, 1993). One thing that differs from Earth is that there is no water liquid on the Venusian surface. Some of the scientific data that follows was taken out of Cattermole's book. The mean distance from the sun is 108.20 Km. The equatorial diameter is 12,012 Km and the equatorial rotation is 243 days. Finally the mass of Venus is 4.87*10^24 (Cattermole, 63, 1993). Venus, although different than Earth, is still our sister planet. Mars is the fourth furthest away from the sun and is recognized by its reddish color. Mars is also very much like the Earth. More than any other planet in the solar system, Mars has characteristics that make it an Earth-like world (Grolier, 1992). One thing that is very similar to Earth is the rotation period. Mars rotation period is only thirty seven minutes longer than the Earth's. This
Friday, March 6, 2020
Suggestions of past Brandmaps companies Essays Suggestions of past Brandmaps companies Essay Suggestions of past Brandmaps companies Essay one may want to cut a few costs, with a huge cost saver being reducing the warranty and compatibility, especially if the relative importance of that specific attribute within that specific targeted market is not considered important. In the end, having a conducive product which meets the needs of the consumer is the bottom line when taking all new product decision variables into consideration. Introduction of a new product can be quite costly. A wise firm would initially do some prior research as to what activities are taking place within the particular targeted region, including industry growth and potential and other product formulations by competing firms. A firm would not be wise as to introduce a new product into an already over saturated or weak market. Reformulation bids are another testy item which requires intense scrutiny. Using some applicable aspects of game theory, one must anticipate what the competitors are doing in the particular targeted region, as a high Reformulation may be a complete waste of expense. This is where some calculated risk must be made. Introduction of a new product also experiences other divisional expenses which may add up, including the hiring of a sales force. Careful capacity planning should be done ahead of time so in the best possible scenario, a company will have enough capacity to produce all future ordered. In the worst possible scenario, full capacity will not be utilized and it can be sold to recover some of the capacity adding expenses incurred. Capacity planning is a touchy subject which quite frankly requires accurate long term forecasting in order for it to be cost efficient. At times, with the introduction of a new product, some short term pain must be experienced. Quite often, due to the lack of experience curve savings and presence of substantial smoothing effects, the initial cost of the product may be enormous and profit margins may be slim. Along with reformulation, sales force, initial intensive advertising and promotion expenses, there may stand to be little profit gained during an introduction. Negative profits during introduction are not a rare occurrence and a company should not be afraid to experience this. Do not worry, things will probably get better. There are a few more tips a firm can use in order to have a successful introduction of a new product. Our firm found that initial large expenditures in advertising during the roll-out of the new product is necessary for creating awareness of the product. From our advertising experiments we found that spending more money will always increase awareness of a product. If people like this new product, they will buy it. Increasing incentives for the sales force to work harder on selling the product is another feasible technique, such as increasing sales commission or salary. Dealers can initially be pushed to carry the product by providing temporary rebates. One must remember not to give these rebates for too long of a time or they will lose their effectiveness. A firm newly introducing a product must be brave and not scared to lose a bit of money during the first small stretch of existence and should not compromise their price at the expense of generating increased initial sales as this could be detrimental for long term profit. The last very important factor which should be taken into consideration is whether or not the product should be introduced into one or several markets. Our firms advice is that a company should try to create a product that is perfect for one market but can be accepted within others. We found that one of our newly introduced products was perfect for the Pacific market but also was preferred in the Canada market. As sales in the Pacific area shot up, product costs decreased, which lowered the price of the somewhat less suitable but still well-liked product in Canada, making it preferred. Our advice is that a firm should try not to create a product which partially meets the needs of multiple markets or if a firm does, dont expect it to become a grand success as it may end up flopping in all of your targeted markets. Good luck! Sales Forecast A good sales forecast is very important because it helps avoid stockouts on the one hand and high inventory levels on the other. To find out which sales forecast seems to be reasonable for the next term, you should first take a look at industry sales volume forecasts (#31). This study gives an overview of the past and future sales volume for all market regions. As mentioned in the book the study gives an overview, and therefore the major problem is, that it assumes current marketing activities of all firms in the industry to stay at the same level, or to continue their present course, which most often is not the case. Another problem with this study is, that especially when entering a new market the forecasts are often to optimistic. You should take a look at your marketing program and those of rivals. Furthermore one should also consider that the marketing research study # 31 doesnt account for unfilled orders. Consideration should be given to the population growth and the economic figures of the region. A knowledge of the stage for the product life cycle of your product, or the market, and how accepted the product composition is, are all important points of concern. To get information about your brand sales forecast you can use brand sales volume forecast (#32). You can also make your own calculation by multiplying the industry sales forecast with your market share forecast. In general its better to be a conservative in your forecasts. This is because it is better to gain more profits than forecasted than visa versa.
Tuesday, February 18, 2020
Comparing Brazilian Culture to American Culture - Research Paper Example These segments include Ã¢â¬ËPower DistanceÃ¢â¬â¢, Ã¢â¬ËIndividualismÃ¢â¬â¢, Ã¢â¬ËMasculinityÃ¢â¬â¢, Ã¢â¬ËUncertainty AvoidanceÃ¢â¬â¢, Ã¢â¬ËPragmatismÃ¢â¬â¢, and Ã¢â¬ËIndulgenceÃ¢â¬â¢ (The Hofstede Center, 2014). The discussion henceforth will give an elaborative account of these cultural segments as observable in the prospective market of the Canadian company, i.e. in Brazil. Power distance exhibits the acceptance of power hierarchy and the inequalities among people residing within a given society. Observably, Brazil scores 69, where Canada scores 39 as per the HofstedeÃ¢â¬â¢s model when examining this factor (The Hofstede Center, 2014). This further reveals that where Canada believes in egalitarianism, Brazilian communities believe in power hierarchy and accept the inequality as a part of their culture (Ferguson, 2007). It is thus necessary for the Canadian company to understand the power distance of Brazil and formulate their organizational decision-making structure accordingly. Individualism, another facet of the HofstedeÃ¢â¬â¢s cultural model, indicates whether people prefer group oriented lifestyle practices or individualism. Brazil scores 38 in this section according to HofstedeÃ¢â¬â¢s model analysis, where Canada scores 80 (The Hofstede Center, 2014). This implies that Brazilian people are group oriented where Canadians are highly individualistic in nature. Certainly, in the business world, group orientation attitude among employees and customers can create the difference of opinions as well as communication gap. Due to the huge difference of nature, it is better for the company to use Polycentrism to connect with the culture of Brazil (Ferguson, 2007). The paradigm of masculinity in the HofstedeÃ¢â¬â¢s model replicates whether the cultural backbone of the country is success oriented, achievement-oriented or it is based on the quality of life.Ã
Tuesday, February 4, 2020
Addressing Challenges of Groups and Teams Essay Example | Topics and Well Written Essays - 750 words
Addressing Challenges of Groups and Teams - Essay Example Groups and teams, in general known as the work groups that tend to ted to subsist inside the framework of a bigger corporation along with sharing the liability for a group or team work and services, that are designed to achieve desired results. Within a lot of corporations in the world today, have groups and teams working for them round the clock expanding the policies, plans along with producing innovative goods, delivering services, in addition to implementing further major errands that control the overall performance of the corporation (Barker,2004,pg78).One of the biggest challenges for any group or team is the new situations that they are faced with each time they begin working. The challenge is to be able to alter the team member's individual attitude in relation to how something ought to work or ought to be. For instance the team members or the group members after a certain while feel that there is a set pattern of how their everyday meetings will be carried on. Although, the team and the group members should come each day with the fact in mind that they might have to deal with a new issue and event or a happening, which might as well change the course of their work. The attitude of how they will be executing these changes and adjustments is how they will be actually working in general. The second most critical challenge is to be able to schedule your work time. Evenly distributing the time of work between the tasks is a great challenge. Usually teams and groups face this challenge as the group or team has several members which might have individual time constraints. Being able to take out appropriate time within the demanding schedules of the several people caught up within the work groups as well as teams is a big challenge. Time ought to be placed aside; regularly through inspired means, to permit individuals to toil together in the direction of recognizing the general objective moreover to put into position those actions as well as frameworks to help accomplish that ambition. Working on developing fresh Skills: alongside with varying an individual's anticipation there is a want to build up innovative skills to toil as a fraction of a group or a team: paying attention, making conversation, inquiring, being tolerant, as well as gaining harmony. These group or team members spend the largest part of their daytime working together as individuals. Exchanging information. Once in a blue moon are they are given the opportunity and the time to decide matters individually, predominantly with reference to sharing information and culture. For that reason, their ability of functioning efficiently inside this kind of a situation is usually frail. The challenge is to facilitate the team and group members to discover these interrelating skills as well as to establish them in accordance to the customs of the teams or the group's responsibilities. The Conflict management is the one of the most critical challenges faced by group and team members there is no doubt in the fact that conflict management inside a group or a team needs to be a fairly formal course. The element of disagreement can be very positive for a group if it is administered suitably. By expressing disparities, the group and the team members can generate quality evaluations along with gratifying interpersonal
Sunday, January 26, 2020
A Synopsis Of Operating Systems Computer Science Essay Many people use computers without knowing how it works. The main software when using the computer is the operating system. The operating system defines all the experience when using a computer; it manages the hardware and software resources of the computer system, provides a way for applications to deal with the hardware without having to know all the details of the hardware, and it is the software that makes all the programs we use work, and it organizes and controls the hardware on our computers. The operating system is the first software we see when we turn on the computer, and the last software we see when the computer is turned off. Its important to know and understand that not all computers have operating systems. For example the computer that controls the microwave oven in your kitchen doesnt need an operating system, it has only simple tasks to perform, very simple input and output methods (a keypad and an LCD screen). For a computer like this, an operating system would not be needed; it will only add things that are not required. Instead the computer in a microwave oven only runs one program all the time. When using computer systems that are more complex than a microwave oven you need an operating system in order for the computer to work. All desktop computers have operating systems. The most common are the Windows family of operating systems, the UNIX family of operating systems and the Macintosh operating systems, and there are hundreds of other operating systems available for special applications. The operating system plays the role of the good parent, making sure that each application gets the necessary resources while playing nicely with all the other applications, as well as husbanding the limited capacity of the system to the greatest good of all the users and applications. Even if a particular computer is unique, an operating system can ensure that applications continue to run when hardware upgrades and updates occur, because the operating system and not the application is charged with managing the hardware and the distribution of its resources. Windows 98 is a very good example of an operating system because it can accommodate thousands of different printers, disk drives and special peripherals in any possible combination. When dealing with computers you need to know what is the best operating system for the tasks you want to perform. There are four different kinds of operating systems. There is a Single-user single task, Single-user multitasking, Multi-user, and Real-time operating system. Its important to understand the differences between multi-user operating systems and single-user operating systems that support networking. Windows 2000 and Novell Netware can each support hundreds or thousands of networked users, but the operating systems themselves arent designed for multi-user operating systems. The system administrator is the only user for Windows 2000 or Netware. The network support and all of the remote user logins the network are enabled, in the overall plan of the operating system, a program being run by the administrative user. Single-user, single task: This operating system is designed to manage the computer so that one user can effectively do one thing at a time. The Palm OS for Palm handheld computers is a good example of a modern single-user, single-task operating system. Single-user, multi-tasking: This is the type of operating system most people use on their desktop and laptop computers today. Windows 98 and the MacOS are both examples of an operating system that will let a single user have several programs in operation at the same time. For example, its entirely possible for a Windows user to be writing a note in a word processor while downloading a file from the Internet while printing the text of an e-mail message. Multi-user: A multi-user operating system allows many different users to take advantage of the computers resources simultaneously. The operating system must make sure that the requirements of the various users are balanced, and that each of the programs they are using has sufficient and separate resources so that a problem with one user doesnt affect the entire community of users. Unix, VMS, and mainframe operating systems, such as MVS, are examples of multi-user operating systems. Real-time operating system (RTOS): Real-time operating systems are used to control machinery, scientific instruments and industrial systems. An RTOS typically has very little user-interface capability, and no end-user utilities, since the system will be a sealed box when delivered for use. A very important part of an RTOS is managing the resources of the computer so that a particular operation executes in precisely the same amount of time every time it occurs. In a complex machine, having a part move more quickly just because system resources are available may be just as catastrophic as having it not move at all because the system is busy. The operating systems tasks, in the most general sense, fall into six categories: Processor management: The heart of managing the processor is related to two things first ensuring that each process and application receives enough of the processors time to function properly, and using as many processor cycles for real work as is possible. The basic unit of software that the operating system deals with in scheduling the work done by the processor is either a process or a thread, depending on the operating system. Memory management: When an operating system manages the computers memory, there are two broad tasks that have to be accomplished first each process must have enough memory in which to execute, and the second it can neither run into the memory space of another process nor be run into by another process, and the different types of memory in the system must be used properly so that each process can run most effectively. The first task requires the operating system to set up memory boundaries for types of software and for individual applications. Device management: device management is the way the operating system works through a set of instructions Storage management: Storage management is Disk storage and it is one of the memory types that must be managed by the operating system, and is the slowest. Ranked in order of speed, and it is divided into three types of memory in a computer system and they are High-speed cache: This is fast, relatively small amounts of memory that are available to the CPU through the fastest connections. Cache controllers predict which pieces of data the CPU will need next and pull it from main memory into high-speed cache to speed up system performance. Main memory: This is the RAM that you see measured in megabytes when you buy a computer. Secondary memory: This is most often some sort of rotating magnetic storage that keeps applications and data available to be used, and serves as virtual RAM under the control of the operating system. Application interface: Just as drivers provide a way for applications to make use of hardware subsystems without having to know every detail of the hardwares operation, application program interfaces (APIs) let application programmers use functions of the computer and operating system without having to directly keep track of all the details in the CPUs operation. Lets look at the example of creating a hard disk file for holding data to see why this can be important. User interface: Just as the API provides a consistent way for applications to use the resources of the computer system, a user interface (UI) brings structure to the interaction between a user and the computer. In the last decade, almost all development in user interfaces has been in the area of the graphical user interface (GUI), with two models, Apples Macintosh and Microsofts Windows, receiving most of the attention and gaining most of the market share. There are other user interfaces, some graphical and some not, for other operating systems. While there are some who argue that an operating system should do more than these six tasks, and some operating-system vendors do build many more utility programs and auxiliary functions into their operating systems, these six tasks define the core of nearly all operating systems. One question concerning the future of operating systems revolves around the ability of a particular philosophy of software distribution to create an operating system useable by corporations and consumers together. Linux, the operating system created and distributed according to the principles of open source, could have a significant impact on the operating system in general. Most operating systems, drivers and utility programs are written by commercial organizations that distribute executable versions of their software versions that cant be studied or altered. Open source requires the distribution of original source materials that can be studied, altered and built upon, with the results once again freely d istributed. The continuing growth of the Internet and the proliferation of computers that arent standard desktop or laptop machines means that operating systems will change to keep pace, but the core management and interface functions will continue, even as they evolve.
Saturday, January 18, 2020
India is the largest democracy with federal form of government. The fiscal arrangements in India have evolved in a quasi-federal system to meet the requirements of centralized planning in a mixed economy structure and their sources of revenue for both Centre and State were clearly demarcated with regard to the financial relationship and the responsibilities between them. Our constitution provides residual powers to the Centre and makes clear division of fiscal powers between the Centre and the State Governments. Through various source of revenue to government, the Constitution of India provides for the establishment of a Finance Commission for the purpose of allocation of certain resources of revenue between the Union and the State Governments. The Finance Commission is established under Article 280 of the Constitution of India by the President. The Article 264 and 293 explain the financial relations between the Union and the State Government. Although the states have been assigned certain taxes which are levied and collected by them, they also share in the revenue of certain union taxes and there are certain other taxes which are levied and collected by the Central Government but whole proceeds are transferred to the states. In India, the Centre-State financial relationship relates to the distribution of power in resource mobilization between the Centre and States as also the sharing of expenditure responsibilities. During the last decade the disparities widened among the States which became economically and politically important. This situation resulted due to globalization and privatization by which certain States enjoy great advantages over the other. The most important and buoyant revenue sources are assigned to the Union Government, while major expenditure responsibilities rest with the State government, which take care of the social and economic sectors. Hence, in the federal structure, there is the possibility of conflicts in sharing the revenue and expenditure of both the governments. While the State governments in India collects about one-third of the total tax revenue accruing to the government sector, their expenditure obligations are disproportionately high, accounting for three fourths of the aggregate social expenditure and more than one-half of the aggregate expenditure on economic services. To enable the States to carry out their expenditure respective responsibilities, the Finance Commission is assigned with the task of recommending the transfer of resources from theÃ Centre to the States. Fiscal imbalance Viz., vertical or horizontal fiscal imbalance appears very often in the countries with decentralized fiscal systems. Removal of these fiscal imbalances of the States by optimizing social welfare of the economy is to remove the fiscal balance in the inter-government transfers from the Centre by finance commission entrusted in equalization of transfers of funds according to the economic requirement irrespective of the political parties ruling. The real challenge of any federation is to eliminate intra-regional vertical and horizontal fiscal inequalities. This paper analyzes these aspects of vertical and horizontal fiscal imbalance in federal India and the way out to the problem to development path. 1. FISCAL FEDERALISM: As a subfield of public economics, fiscal federalism is concerned with Ã¢â¬Å"understanding which functions and instruments are best centralized and which is best placed in the sphere of decentralized levels of governmentÃ¢â¬ (Oates, 1999). In other words, it is the study of how competencies (expenditure side) and fiscal instruments (revenue side) are allocated across different (vertical) layers of the administration. An important part of its subject matter is the system of transfer payments or grants by which a central government shares its revenues with lower levels of government. As originally defined by Musgrave (1959) and Oats (l972), Ã¢â¬Å"fiscal federalismÃ¢â¬ concerns the division of public sector functions and finances among different tiers of government. 1.2 INTRODUCTION TO FISCAL FEDERALISM IN INDIA: India has a federal form of government, and hence a federal finance system. The essence of federal form of government is that the Centre and the State Governments should be independent of each provided with sources of raising adequate revenues to discharge the functions entrusted to it. For the successful operation of the federal form of government financial independence and adequacy form the backbone. India possesses a federal structure with a clear distinction between the Centre and the StateÃ¢â¬â¢s functions. India is the largest democracy with federal form of government. The fiscal arrangements in India have evolved in a quasi-federal system toÃ meet the requirements of centralized planning in a mixed economy framework. The founding fathers of our Indian Constitution were deeply concerned about ensuring the unity and integrity of the country. They were aware of the forces of disruption and disunity working within the country. The dangers at the time of independence were handl ed by a strong government at the Centre. 1.3 HISTORY OF FISCAL FEDERALISM Indian federal system is about sixty years old, compared to more than two centuries of the United States or Switzerland or Canada. The federal character of public finance in India has its origin as far as the seventies of the last century. Although at that time the country had a unitary form of government, some division of functions and financial powers between the Center and the state was found administratively desirable. Ever since then the arrangements have been revised and improved from time to time. Fiscal federalism entails the division of responsibilities in respect of taxation and public expenditure among the different layers of the government, namely the Center, the states and the local bodies. 1.4 OBJECTIVE OF FISCAL FEDERALISM Fiscal federalism helps governmental organization to realize cost efficiency by economies of scale in providing public services, which corresponds most closely to the preference of the people. From the point of view of economy, it creates a unified common market, which promotes greater economic activity. The federal system has served extremely well for India to promote their democracy, to strengthen the national unity and to achieve economic progress to the nation completely. 1.5 REASON OF FISCAL FEDERALISM IN INDIA: Fiscal structure provides balanced sources of revenue and expenditure .Fiscal challenges of vertical and horizontal imbalances play an important role to balance the fiscal condition between the steels. To overcome the fiscal redressed our Constitution has created an institution called the Finance Commission, which is an independent Constitutional body, appointed after every five years. 2 LEGISLATIVE LIST The Seventh Schedule (Article 246) delineates Ã¢â¬Ëthe subject matter of laws made by the Parliament and by the Legislatures of the statesÃ¢â¬â¢ and indicates the * Union List (List I) * states List (List II) * Concurrent List (List III). 2.1 UNION LIST: List I invests the union with all functions of national importance such as defense, external affairs, communications, constitution, organization of the Supreme Court and the high courts, elections etc. 2.2 STATES LIST: List II invests the states with a number of important functions touching on the life and welfare of the people such as public order, police, local government, public health, agriculture, land etc. 2.3 CONCURRENT LIST: List III is a concurrent List, which includes administration of justice, economic and social planning, trade and commerce, etc. 2.4 IMPORTANCE OF LEGISLATIVE LISTS: According to Article 246, Seventh Schedule, Parliament has exclusive powers to make laws regarding matters enumerated in List I, notwithstanding the provisions of the other clauses of this Article. On the other hand, the Legislature of any state has exclusive power to make laws for the state regarding any of the matters enumerated in List II, subject to other clauses. With regard to List III, both the Parliament and a State Legislature can make laws but the law listed in I or III, vests with the Union. Thus, the Union has supremacy over a wide range of the legislative field. These lists include the powers of taxation also. The union List includes among others, taxes on income other than agricultural income, excise duties, customs and corporation tax. The State list includes land revenue, excise on Alcoholic liquors, tax on agricultural incomes, estate duty, taxes on sale or purchase of goods, taxes on vehicles, on professions, on luxuries, on entertainment, on stamp duties, etc. the concurrent list does not include any important taxes. 3 FINANCE COMMISSION OF INDIA: The Finance Commission of India came into existence in 1951. It was established under Article 280 of the Indian Constitution by the President ofÃ India. It was formed to define the financial relations between the centre and the state. The Finance Commission Act of 1951 states the terms of qualification, appointment and disqualification, the term, eligibility and powers of the Finance Commission. As per the Constitution, the commission is appointed every five years and consists of a chairman and four other members. Since the institution of the first finance commission, stark changes have occurred in the Indian economy causing changes in the macroeconomic scenario. This has led to major changes in the Finance CommissionÃ¢â¬â¢s recommendations over the years. Till date, Thirteen Finance Commissions have submitted their reports. 3.1 FUNCTIONS OF FINANCE COMMISSION: Functions of the Finance Commission can be explicitly stated as: * Distribution of net proceeds of taxes between Centre and the States, to be divided as per their respective contributions to the taxes. * Determine factors governing Grants-in Aid to the states and the magnitude of the same. * Work with the State Finance Commissions and suggest measures to augment the Consolidated Fund of the States so as to provide additional resources to Panchayats and Municipalities in the state. 3.2 Procedures and Powers of the Commission The Commission has the power determine their own procedure and: * Have all powers of the civil court as per the Court of Civil Procedure, 1908. * Can summon and enforce the attendance of any witness or ask any person to deliver information or produce a document, which it deems relevant. * Can ask for the production of any public record or document from any court or office. * Shall be deemed to be a civil court for purposes of Sections 480 and 482 of the Code of Criminal Procedure, 1898. 3.3 CONSTITUITIONAL POSITION OF FINANCE COMMISSION: According to the article 280 of the constitution finance commission is established to distribute the revenues between the states and center and among the states. Article 280 finance commission: 1. The president shall within two years from the commencement of this constitution and thereafter at the expiration of every fifth year or at suchÃ earlier time as the president considers necessary, by order constitute a finance commission which shall consist of a chairman and four other members to be appointed by the president. 2. Parliament may b law determine the qualification which shall be requisite for appointment as members of the commission and the manner in which they shall be selected. 3. It shall be the duty of the commission to make recommendations to the president as to a. The distribution between the union and the states of the net proceeds of taxes which are to be, or may be, divided between them under this chapter and the allocation between the states of the respective shares of such proceedsÃ¢â¬ ¦. 3.4 THERTEEN FINANCE COMMISSIONS OF INDIA: 3.4.1 First Finance Commission: The First Finance Commission was appointed by the President on November 20, 1951, which was chaired by Mr. K.C. Neogy. Other members of the commission included Mr. V.P. Menon, Mr. R. Kaushalendra Rao, Dr. BK Madan and Mr. M.U. Rangachari. After Mr. V.P. MenonÃ¢â¬â¢s resignation on February 18, 1952, Mr. V.L. Mehta was appointed as a member. The commission was asked to make recommendations regarding: Recommendations * Allocations of income tax and Union Excise Duties and tax sharing. * Amounts payable as Grants- in-Aid to the States in need of Assistance under the Ã¢â¬Ësubstantive portion of Clause 1 of Article275Ã¢â¬â¢. * Grants-in-Aid to certain States in lieu of their share of export duty on jute and jute products according to Article 273 # Continuation or adjustment of the terms of agreement with Part B States under Article 278 (1) or under Article 306. Vertical distribution: * The share of States in the proceeds of income tax was to be 55 per cent. * The share of centre was 45%. * The First Commission recommended that shares of States in the Union excise duties be 40 per cent of the proceeds of the tax on three commodities, 25 per cent of the proceeds of the tax on eight commodities and 20 per cent of the proceeds of the tax on 35 commodities, respectively. Horizontal distribution: As far as Horizontal Distribution is concerned, following formula was followed for revenue distribution among the states: Distribution formula: * Population 80%. * Residual weight age of 20% given to contribution. No recommendations regarding grants for meeting capital requirements of the state were made by the commission. The Commission provided Grants in- Aid (under Article 273) to only four states, namely, Assam Bihar, Orissa and West Bengal. However, Grants were provided to many states under Substantive Portion of Article 275 (1) and under the head of Primary education grants. 3.4.2 Second Finance Commission: The Second Finance Commission was constituted by President Rajendra Prasad, on June 1, 1956. The Commission was chaired by Shri K. Santhanam and consisted of Shri Ujjal Singh, Shri L.S. Misra (Retired Chief Justice, Hyderabad), Shri M.V. Rangachari and Dr. B.N. Ganguli, as its other members.The Commission was asked to make the following recommendations: RECOMMENDATIONS * Grants-in-Aid to certain States, in need of assistance under Article 275, having regard to the requirements of Second Five Year Plan and the efforts made by those states to raise additional revenue. * Allocation of Estate Duty and Tax on Railway Passenger Fares proposed to be levied by the Railway Passenger Fares Bill, 1957, introduced in the Lok Sabha on 15 May 1957. * Grants-in-Aid to the States of Assam, Bihar, Orissa and West Bengal, to compensate for their share of the export duty on jute and jute products as per Article 273. * The principles which should govern the distribution under article 269 of the net proceeds of estate duty in respect of property other than agricultural land, levied by the Government of India in the States within which such duty is leviable. * Revisions, if any, of the rates of interest on loans made by the Centre to the States between August 15, 1947 to March 31, 1956 and their terms of repayment. The phenomenal growth of the Union loans to the States justified such adjustments. * Apportionments of the net proceeds of the additional Excise Duties proposed to be levied in view of StatesÃ¢â¬â¢ Sales Taxes on the mill made textiles, sugar and tobacco, and the amounts which should be assured to the States as the income now derived by them from the levy on these commodities and the States Sales Tax (which is to be replaced by the additional duty of excise). vertical distribution: Despite the receding contribution by the Income Tax to the devolution of revenue to the States, the Commission recommended an increase in the per cent of the net proceeds to the States from 55 to 60, and the share of the Union Territories should be 1 per cent. Share of centre was 40% to 45%. Horizontal distribution: It was recommended that the distribution of the share of Income tax among the States should be 10 per cent on the basis of collection and 90 per cent of the basis of population, thereby giving greater importance to population than it was earlier. As far as the allocation to the States from the Union duties of excise on matches, tobacco, vegetable products, tea, coffee, sugar, paper and vegetable non-essential oils was concerned, the Commission considered that it should be 25 per cent. 3.4.3 The Third Finance Commission: The Third Finance Commission was appointed in the year 1960, for the period 1960-64, by the President and was chaired by Shri A.K. Chanda and the its members were :- Shri Govinda Menon, Shri Dwijendra Nath Roy, Prof. M.V. Mathur, Shri G.R. Kamat, Member Secretary. The Commission was asked to make recommendations to the President with regard to the following:- * On account of Tax sharing between the Centre and the State and allocation of Income Tax and Central Excise Duties. * Under Article 275, Grants-in-Aid to States in need of assistance, other than the sums specified in the provisos to Clause of article 275 a) With regard to the requirements of third five-year plan b) Secondly, with regard to the efforts to be made by those states to raise additional revenue amount . * Allocation of duties, namely, additional excise duty and estate duty. * The manner of distribution of adhoc Grants in-lieu of tax on Railway Passenger Fares With regard to the TOR the following were the recommendations made by the FC:- The Finance Commission recommended the formulation of an independent commission to assess the tax potential of each state. horizontal distribution: Income Tax With regard to the divisible pool of income tax among the states the FC adopted the criterion of the first FC that 80% be distributed on the basis of population and 20% on the basis of collection. The recommended percentage share of the states in divisible pool of the Income Tax: Maharashtra Ã¢â¬â 13.41, Bihar Ã¢â¬â 9.33, Punjab Ã¢â¬â 4.49, Uttar Pradesh Ã¢â¬â 14.12, Kerala Ã¢â¬â 3.55 Union Excise Duty With regard to the distribution of the proceeds of UED the FC decided to cover all commodities on the existing list. It recommended that 20% of the net proceeds of UED on all commodities on which such duties were collected and the yield of which exceeded Rs. 50 lakhs in1960-61 should be allocated to the state. Vertical distribution: Commission recommended an increase in the per cent of the net proceeds to the States from 60% top 75%.share of centre was reduced to 35% to 40%. revenue distribution formula: The share of each state in the distribution of UED was determined by the Commission on the basis of population and it rejected consumption as the basis of distribution due to two major reasons; A. Reliable data on consumption wasnÃ¢â¬â¢t available. B. As it would have given advantage to the more urbanized and financially stronger states. Percentage share of the 20% of proceeds of the UED for certain major states were:- Maharashtra Ã¢â¬â 5.73, Bihar Ã¢â¬â 11.56, Punjab Ã¢â¬â 6.71, Uttar Pradesh Ã¢â¬â 10.68, Kerala Ã¢â¬â 5.46 Additional Duties of Excise The GOI in consultation with the state governments, decided that an AED be levied on mill-made textiles, sugar, tobacco, rayon among others and the net proceeds of which should be distributed among them subject to then income derived by each state being assured to it. The Commission rejected this contention as the rates of sales taxes had been revised by them since then. The commission distributed the guaranteed amount of Rs. 32.54 crores among the States and the remaining amount was distributed, first, on the basis of the percentage increase in the collection of sales tax in each state since 1957- 58 when AED were imposed and then on the basis of the population. The Act imposing a tax on the railway passenger fares was repealed after the Third Finance Commission had been constituted. Hence, the commission was asked to make recommendations on the principle on which the ad hoc grant should be distributed among the states. The commission adopted the principle of compensation based on which the grants should be distributed. 3.4.4 The Fourth Finance Commission of India: The Fourth Finance Commission was constituted on May 18, 1964, under the chairmanship of Dr. P.V. Rajamannar. Other members of the Commission included Shri Mohan Lal Gautam Shri D.G. Karve Prof. Bhabatosh Datta Shri P.C. Mathew, Member Secretary. The Commission suggested in its report that there should be greater co-ordination between the Centre and the States in common financial interests for which it recommended the establishment of a permanent organization in the Ministry of Finance. Recommendations Horizontal and vertical distributions were similar to the third finance commission. The changes to be made in the principles governing theÃ distribution of the net proceeds in any financial year of the additional excise duties levied on commodities, namely, cotton fabrics, silk fabrics, woolen fabrics, sugar and tobacco- in replacement in the StatesÃ¢â¬â¢ tax formerly levied by the state governments. 3.4.5 The Fifth Finance Commission of India: The Fifth Finance Commission was constituted by the President of India on March 15, 1968. The Terms of Reference of the Fifth Finance Commission were wider than those of the earlier ones. Apart from the matters referred to in the earlier Commissions, this Commission was required to: * Examine the desirability or otherwise of maintaining the existing arrangements in regard to additional excise duties levied in lieu of Sales Tax and the scope for extension of such arrangements to other items. * To inquire into the unauthorized overdrafts of the States and recommend the procedure for avoiding such overdrafts. * Examine the scope for raising revenue from taxes and duties mentioned in Article 269, the scope for States in raising additional revenue from their sources as well their scope for better fiscal management and economy in expenditure, and make a comprehensive study of the StatesÃ¢â¬â¢ expenditure on various subjects. * Grants-in-aid recommended under Article 275 (1) are to be for purposes Ã¢â¬Ëother than the requirements of the Five Year PlanÃ¢â¬â¢, and while making its recommendations, the Commission was called upon to have regard to Ã¢â¬Å"the resources of the Central Government and the demands thereonÃ¢â¬ on account of expenditure on civil administration, defense, debt servicing, etc. * The Commission was asked for the first time to indicate the basis of its findings and make available relevant information. Since then these were made clear in the Terms of Reference of every successive Finance Commission. 3.4.6 The Sixth Finance Commission of India: The Sixth Finance Commission was incorporated in the year 1973 consisting of Shri K. Brahmananda Reddi as the chairman and the following four other Members, namely:-Shri Justice Syed Sadat Abal Masud, Dr. B.S. Minhas, dr. I.S. Gulati, Shri G. Ramachandran, Member Secretary. Recommendations The States demanded the inclusion of corporation tax into the divisibleÃ income tax and 1005 allocation of the net proceeds to them. The commission expressed that such inclusion was constitutionally forbidden but it can be reviewed by National Development Council. vertical distribution: States share was increase from 75% to 80% due to the decrease in the divisible pool as the arrears of the advance tax collection had been cleared. Share of centre was reduced to 25% to 30%. 3.4.7 The Seventh Finance Commission of India: Introduction The Seventh Finance Commission was incorporated in the year 1978 consisting of Shri J.M. Shelat as the chairman and the following four other Members, namely:-Dr. Raj Krishna Dr. C.H. Hanumantha Rao Shri H.N. Ray Shri V.B. Eswaran, Member Secretary. Vertical distribution: The share of the states in the net proceeds should be raised to 85% excepting the share of the Union Territories which would be 2.19% of net proceeds. Share of centre was reduced to 15%. Horizontal distribution: The inter distribution between the states should include 10% contribution factor and rest 90% would be on basis of population. 3.4.8 Eighth Finance Commission of India: The Eighth Finance Commission was constituted by the President of India, on April 28, 1984 under the chairmanship of Shri Y.B. Chavan. The commission also consisted of the following members Shri Justice Sabya Sachi Mukherjee Dr. C.H. Hanumantha Rao Shri G.C. Baveja Shri A.R. Shirali Shri Justice T.P.S. Chawla Shri N.V. Krishnan, Secretary. It was asked to make recommendations on: * The distribution of net proceeds of taxes between the union and the states which are to be or may be divided between them under chapter 1 of Part XII of the constitution and allocation between the states of the respective shares of the same The principles which govern the grants in aid of the revenues of the states out of the Consolidated Fund of India and the amount to be paid to the needy States which seeks assistance by way of grants in aid of their revenues under Article 275 of the constitution for purposes other than those specified in the provisions toÃ clause (i) of that article. * The commission is to examine the possibility for increasing revenue from the taxes and duties mentioned in article 269 of the constitution but which are not levied at present. It will probe into the scope for enhancing revenue from the duties mentioned in the article 268. Making an assessment of the non plan capital gap of the states on a uniform and comparable basis for the 5 years ending with 1988-89 also comes under its agenda. It will review the policy and arrangement in regards to the financing of relief expenditure by the States affected by natural calamities and make appropriate suggestions. The commission shall make its report by October 31, 1986 on each of the matters aforesaid. The major objective of the Eighth Finance Commission was to reduce interstate disparities through their scheme of devolution. 3.4.9 The Ninth Finance Commission of India: The Ninth Finance Commission was set up in June 1987 under the chairmanship of Mr. N.K.P Salve along with the following members Shri Justice Abdus Sattar Qureshi Dr. Raja J. Chelliah Shri Lal Thanhawla Shri Mahesh Prasad Shri S. Venkitaramanan Shri Venkitaramanan Shri R. Keishing Shri K.V.R. Nair. The commission has been asked to adopt a normative approach in assessing the receipts and the expenditures on the revenue account not only of the states but also of the centre with due regard to the special problems of each state and the special requirement of the centre. Generating surpluses on revenue account of both the states and centre for capital investment should also be considered. Changes in the principles that govern the distribution between the union and the states and also the states inter se of the net proceeds of central taxes are to be made. The commission will also make recommendations regarding the principles which should govern the grants in aid of the revenue of the state out of the Consolidated Fund of India. It is to assess the debt position of the states as on March 31, 1989 and suggest corrective measures. In regard to the financing of the relief expenditure by the states affected by natural calamities the commission is to examine the feasibility of establishing a National Insurance Fund to which the state governments may contribute a percentage of their revenue receipts. The governmentÃ¢â¬â¢s decision to accept all the major recommendations of this commission which would bring substantial benefits to the stateÃ during the eighth five-year plan period (especially in relation to debt relief) shows the upper hand enjoyed by this body. 3.4.10 The Tenth Finance Commission of India: The Tenth Finance Commission was incorporated in the year 1995 consisting of Shri Krishna Chandra Pant as the Chairman and the following four other Members, namely Dr. Debi Prosad Pal, Member of Parliament, Member Shri B.P.R. Vithal, Member Dr. C. Rangarajan, Member Shri M.C. Gupta, Member Secretary. Recommendations The share of the Union Territories would not be determined on the grounds used for state share but it would be decided on the basis of population solely. The percentage would be 0.927% for the years 1995-2000. The proceeds from the Ã¢â¬ËpenaltiesÃ¢â¬â¢ and Ã¢â¬Ëinterest recoveredÃ¢â¬â¢ under the miscellaneous receipts should be included in to the divisible income tax pool as recommended by Ninth commission with effect from 1 April 1995. Vertical distribution: The share of the net proceeds would be 77.5% for five years was given to states and 23.5% share was given to centre. HORIZONTAL DISTRIBUITION: Distribution of the net proceeds among states would be as follows:- * 20% on the basis of population of 1971 * 60% on basis of distance of per capita income * 5% on basis of area adjusted * 5% on basis of infrastructure index * 10% on basis of tax effort 3.4.11 The Eleventh Finance Commission of India: The Eleventh Finance Commission was appointed by the President on July 3, 1998 for the period 2000-05.It was chaired by : Prof. A.M. Khusro and its members were Shri N.C Jain, Shri J.C Jetly, Dr. Amaresh Bagchi, Shri T.N. Srivastava The Commission was asked to make recommendations to the President with regard to the following:- * With regard to Chapter I of Part XII of the Constitution, the distribution between the Centre and the States of the net proceeds of taxes and the allocation between the States of the shares ofÃ these proceeds. * The principles governing the grants-in-aid of the revenues of the States out of the Consolidated Fund of India and with regard to article 275- the sums to be paid to the States which are in need of assistance by way of grants-in-aid of their revenues for purposes other than those specified in the provisos to clause (1) of that article. * With regard to the recommendations made by the Finance Commission of the State; the measures needed to augment the Consolidated Fund of a State to supplement the resources of the Panchayats and Municipalities in the State. * Suggestions for a restructuring of the public finances so as to restore budgetary balance and maintain macro-economic stability. Vertical distribution: The total share of the States in the net proceeds of central taxes and duties would be 29.5 per cent for the next five years. Share of the centre was 71.5%. 3.4.12 The Twelfth Finance Commission of India The Twelfth Finance Commission was appointed on 1 November 2002 to make recommendations on the distribution of net proceeds of sharable taxes between union and states. The commission was headed by veteran economist of India, C. Rangarajan. The commission submitted its report on 30 November 2004 and covered the period from 2005 to 2010. Major Recommendations of 12th Finance Commission * Macro-economic stability The total Fiscal Deficit for Centre & states to be reduced to 3% of GDP. The total tax-GDP ratio of both centre& states to be increased to 17.6% of GDP in 2009-10. The revenue deficit for the centre& states combined to be reduced to 0% by 2008. * Distribution of Union Tax The total share of states in the total sharable central taxes to be fixed at 30.5% and the share of states will come down to 29.5% if the states levy sales tax on sugar, textiles & tobacco. * Grants to local bodies The total grant that will have to given to the states for panchayati raj institutions and local urban bodies for the period of 2005-09 will be RsÃ 20000 crores& Rs 5000 crores respectively. * Calamity Relief Fund The calamity relief fund scheme will continue as it was in the previous plans with central & states contributing in the ratio of 75: 25. The size of fund will be Rs 21333 crore for the period of 2005-10.. 3.4.13 thirteenth Finance Commission: 1. The share of states in the net proceeds of the shareable Central taxes should be 32%.This is 1.5% higher than the recommendation of 12th Finance Commission. 2. Revenue deficit to be progressively reduced and eliminated, followed by revenue surplus by 2013-14. 3. Fiscal deficit to be reduced to 3% of the GDP by 2014-15. 4. A target of 68% of GDP for the combined debt of centre and states. 5. The Medium Term Fiscal Plan(MTFP)should be reformed and made the statement of commitment rather than a statement of intent. 6. FRBM Act need to be amended to mention the nature of shocks which shall require targets relaxation. 7. Both centre and states should conclude Ã¢â¬ËGrand BargainÃ¢â¬â¢ to implement the model Goods and Services Act(GST).To incentivise the states, the commission recommended a sanction of the grant of Rs 50000 crore. 8. Initiatives to reduce the number of Central Sponsored Schemes(CSS)and to restore the predominance of formula based plan grants. 9. States need to address the problem of losses in the power sector in time bound manner. 3.5 CURRENT REVENUE SHAIRING FORMULA: The scope of the FCs broadened over time as they were assigned several other issues on government finances, particularly those relating to augmentation of State Consolidation Funds to supplementing the resources of local bodies and debt-related issues. The approach of successive FCs varied as they addressed concerns raised by States from time to time regarding the composition of the divisible pool of central taxes and inter se distribution criteria. Recent constitutional changes have simplified the sharing arrangement of the divisible pool of Central taxes by clubbing all shareable Central taxes and excise duties. While determining the formula for horizontal distribution of inter se shares of States, various FCs attempted to correct the differentials in revenue capacity and cost disability factorsÃ inherent in the economies of States, while trying to foster fiscal efficiency at the State level. However, differences have been noticed in selection, definition and weight of variables that have been used by FCs to prescribe the devolution formula for Central taxes. More recently, the Thirteenth FC has placed greater emphasis on fiscal capacity distance and fiscal discipline, which is expected to facilitate greater convergence among the States. The pattern of transfers through the FC channel shows that the share in Central taxes has persistently been the predominant component of revenue sharing since the First FC. As far as the extent of equalization is concerned, an analysis of transfers as recommended by four successive FCs (from the Tenth to the Thirteenth) shows that it was the highest in the case of the Eleventh FC as the gap between recommended and benchmark transfers was minimum. Fiscal distance index is aimed at equalizing amongst the states the resource envelope for supplies of public services, while the fiscal efforts index is to minimize the Ã¢â¬Å"moral hazardÃ¢â¬ in such equalization payouts by incentivizing the tax efforts of the states. Area and population are indicative of the fiscal needs of the states. Such an institutional arrangement has served the country well. The reports of all past twelve Finance Commissions were unanimously accepted by the Parliament and the country The horizontal distribution is considered with certain basic formula, where the formula is based on objective and transparent parameters. The preferred parameters are: * area * population * fiscal efforts index * Fiscal distance index
Friday, January 10, 2020
In an unfortunate event Blackwater guards killed three civilians of Baghdad who were mistaken as terrorists. What is in the scenario is the strong reaction of the new Iraqi government. The next 24 hours saw the process of deportment of the troop. It was reported that there was indiscriminate shooting and this is completely an unfathomable error. According to Prime Minister Nuri al-Maliki this was a complete criminal act. However there are many allegations against Blackwater and it is believed that they smuggle arms into Iraq. There is enough trouble in the region and it can well be stated that further problems can be avoided to restore peace in the region. (Scahill, 1) It can be remembered that each of the wars included major and minor battles.Ã They had varying and distinct reasons behind them.Ã Allies and foes were distinctly different in each case. Each of the wars had a level of analysis.Ã These levels were individual state, and system.Ã The levels of war analysis form a hierarchy.Ã The responsibilities of the hierarchy rely on the scale and nature of the operation. The individual level of analysis in war includes a basic idea of how human traits cause many of the social outcomes in historical instances, including war and peace. From the perspective of sociology it can be stated that there are variations of this idea as listed in a paper written by Wade L. Huntley, Ph.D. titled Causes of War and Paths to Peace written in May of 2004. Those variations include: basic human nature, varying features of human nature and both perception and misperception. His considerations behind this would include that in factoring basic human nature, people are basically aggressive, loving, greedy and fearful and so forth. People would be of all sorts of types, some aggressive, others peaceful, greedy or generous. Perception and misperception can result as bad decisions are made, especially in times of stress, which continually exemplifies the limits of human understanding of more than just human nature. The incident in Iraq, as depicted by Scahill is basically a view that was conducted from the US point of view the views or the sociological parameters of the residents of Iraq are fundamentally overlooked in the article. (King, 145-7) It can well be stated that some analysts argue that democracy in the Middle East will elevate Islamists, including radicals, who will use democratic institutions to gain power but then implement their autocratic agenda. Democracy can also lead to instability. In short, things may get worse before they get better, which may be bad news for the US. Many however believe that in the long run increased democratic governance or the break up of static autocracies will lead to a better outcome than the status quo even if the emerging governments initially oppose U.S. policies. Some furthermore argue that any type of somewhat democratic government would find more common ground with the U.S. than the existing ones even if rapprochement was gradual and difficult. But from the point of view of an Iraqi it can be stated that independence is all that is relevant and it can be mentioned that Scahill was unable to relate himself to this consequence. Traditional security policy emphasizes military means for reducing the risks of war and for prevailing if deterrence fails. Human securityÃ¢â¬â¢s proponents, while not eschewing the use of force, have focused to a much greater degree on non-coercive approaches. These range from preventive diplomacy, conflict management and postÃ¢â¬âconflict peace building, to addressing the root causes of conflict by building state capacity and promoting equitable economic development.Ã The new dimensions of human security are well outlined by the United Nations Development Program in their Human Development Report of 1994. (Lamb, 288-9) Human Security has always been at issue in some format or another. You see it in the methods employed during peacetime and during war time. The methodology utilized might in fact be different from generation to generation, but the concept itself has hardly managed to evolve into something other than what its basics stem from. The pursuits of life and liberty, happiness and peace have been a part of the psyche of humanity since the beginnings of human existence and it would have been much better if the article had developed on these principals. Keeping in mind the developments in Iraq the only solution the USA is left with is one that most people connected to the White House consider absolute anathema. But the truth remains that a military Ã¢â¬ËsolutionÃ¢â¬â¢ to the issue is no solution at all but rather a spiralling tunnel leading to a thousand other issues, all of which are far too dangerous to be contemplated. So what can USA do? Well, for starters it can seriously rethink some of its recent policies and shift its focus from military attack to some old fashioned diplomacy instead. But while that sounds simple enough for Washington it is a job unparalleled in its difficulty and, if present indications are anything to go by then, something that is hardly likely to happen and Scahill as a journalist must keep his position as humane and compassionate as possible in this context. Works Cited: Scahill, Jeremy; Making a Killing; The Nation; October 15, 2007 issue; September 27, 2007; retrieved on 24.11.2007 King, Herbert. Middle East Today Vol. IV Plymouth: HBT & Brooks Ltd. 2005 Lamb, Davis. Cult to Culture: The Development of Civilization on the Strategic Strata. Wellington