How to write a interview paper
Wednesday, September 2, 2020
Micropresentation Topics- Christ University
Small scale PRESENTATION TOPICS 1 Excellence isn't an achievement, its an endless procedure 39 What is intended to be, will consistently discover a way 2 The quest for joy 40 Its not the heap that separates you. It is the manner in which you convey it 3 The distinction between a pioneer and manager 41 When everything is said and done there is more said than done 3 The contrast between a pioneer and supervisor 41 When everything is said and done there is more said than done 4 Corporate social duty 42 Your center decides your world 5 Failure is a chance to start again 3 Greenpeace 6 To be or not to be 44 Carbon impressions 7 Freedom and obligation 45 Marine contamination 8 Knowledge and intelligence go connected at the hip 46 Greenhouse impact 9 Democracy and India 47 What is an Earth-wide temperature boost? 10 Leaders must be devotees initial 48 Genetic building 11 Inter-connecting of waterways as an answer for water issues 49 You need to know the past to comprehend the current 12 Int er-connecting of streams â⬠A natural debacle 50 The way to fruitful administration is impact, not authority 13 Pollution and monetary advancement 1 Education is the most impressive weapon which you can use to change the world 14 The informed Indian and national responsibility 52 Your most miserable clients are your most prominent wellspring of learning. 15 Advertising and the shopper 53 Innovations in instruction 16 Intellectual insolvency in governmental issues 54 We are animals of our propensities 17 Malala Yousafzai â⬠contender for Nobel Peace prize 55 India is a poor nation with rich individuals. 18 India's readiness to confront fear assaults. 56 How would we be able to add to sparing nature 19 Corruption â⬠a plague 57 Genetic enginnering 0 India's disproportionate advancement squeezes the urban communities 58 Marine contamination 21 State controlled economy versus changed economy 59 Coal mining and its effect on the earth 22 Indian states ought to be made littler 60 What is soil protection 23 Should India change its national game? 61 2013 spending 24 The degenerate proficient government official versus the wasteful legitimate lawmaker 62 The issues of clinical waste 25 Funding of IIMs and IITs ought to be halted 63 Economic turn of events and its effect on the earth 26 Indians and energy 64 Kumbh Mela 2013 7 Higher training ought to be privatized 65 Land corruption 28 Oil costs in India 66 Environmental morals 29 Success is about human relations 67 Solutions for feasible living 30 Are instruction and achievement co-related? 68 River defilement in India 31 Does the UN have pertinence today 69 Impact of Facebook and Twiiter on youth 32 Happiness isn't readymade. It originates from your own activities 70 Inflation and the Indian Economy 33 Is there trust in the darkest of days 71 Impact of decontrol of diesel on the basic man 34 The reason forever is to be cheerful 2 Haste makes squander 35 Age is an issue of brain over issue 73 The motivation be hind flashmobs 36 All things are troublesome before they are simple 74 Organic cultivating 37 To live is the rarest thing on the planet. The vast majority just exist. 75 Impact of Coalition governments on the advancement of the country 38 Sometimes answers are easy to confused inquiries â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. 1. All up-and-comers are required to take part in the Micro Presentation (Extempore) to test their correspondence ability and information on the given subjects. 2. The Micro Presentation is for 90 seconds for every up-and-comer, 3.Each Candidate will be approached to pick a theme on irregular premise at the Selection Process Venue and present orally on the Topic. 4. Applicants will get an opportunity to introduce just a single theme recorded. No additional opportunity will be given to any up-and-comer 5. Competitors ought not have any material identified with the Topics during the Selection Process 6. Competitors won't be allowe d to introduce any theme in Power Point (PPT) or Video 7. PDA, Satellite Phone, Pager, Scientific Calculators, Notebook, Textbooks, Printed Materials and so on , are not permitted into the Selection Process Venue. . The choice of the GD/MP Panel will be conclusive and restricting ââ¬Å"Excellence isn't an achievement. It is a soul, an endless procedure. â⬠~ What happens when you think you have reached ââ¬Å"excellenceâ⬠? Most will simply stop since they imagine that they have arrived at it and there is actually no compelling reason to go further. All things considered, have you at any point thought about what was on the opposite side of greatness? By what method will we ever realize except if we take a top and make progress toward better? As Mr. Mill operator expressed, itââ¬â¢s a ceaseless procedure. We are continually searching for approaches to improve our own exhibition so we should make the xtra stride and search for approaches to improve the associations greatn ess. Everything begins with you and one little positive activity will have a domino impact into progressively littler positive activities and in the end into huge positive activities to improving our greatness! Investigate your own office and see where you can improve. Possibly it begins with you or perhaps it begins with improving something in your office. Continuously make sure to think like our clients. From our clients point of view, what should be possible to turn out to be significantly progressively proficient at what we show improvement over we were yesterday.Taking positive activities the correct way is absolutely perhaps the simplest approaches to make that soul of greatness take off into different parts of Family and MWR. We are one major group of the most magnificent specialist organizations so how about we generally cause we to don't simply amazing, however past that! â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦. The Pursuit of Happyness is a 2006 American true to life show film dependent on Chris Gardner's almost one-year battle with vagrancy. Coordinated by Gabriele Muccino, the film highlights Will Smith as Gardner, an on-and-off-destitute sales rep turned stockbroker. Smith's child Jaden Smith co-stars, making his film debut as Gardner's child Christopher Jr.The screenplay by Steven Conrad depends on the top of the line diary composed by Gardner with Quincy Troupe. The film was discharged on December 15, 2006, by Columbia Pictures. For his presentation, Smith, was selected for an Academy Award and a Golden Globe for Best Actor. The unordinary spelling of the film's title originates from a sign Gardner saw when he was destitute. In the film, ââ¬Å"happinessâ⬠is incorrectly spelled as ââ¬Å"happynessâ⬠outside the childcare office Gardner's child joins in. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦.. My companion has a maxim; Leadership can't be requested â⬠just earned and deserved.With that as a main priority, has anybody at any point revealed to you the distinction betw een a chief and a pioneer? 1. The supervisor drives individuals; the pioneer mentors them. 2. The supervisor relies on power; the pioneer on cooperative attitude. 3. The manager motivates dread; the pioneer moves eagerness. 4. The manager says ââ¬ËIââ¬â¢; the pioneer says ââ¬Ëwe. ââ¬â¢ 5. The supervisor says ââ¬ËGet here on timeââ¬â¢; the pioneer arrives early. 6. The manager fixes the fault for the breakdown; the pioneer fixes the breakdown. 7. The supervisor knows how it is done; the pioneer shows how. 8. The supervisor makes work a drudgery; the pioneer makes work a game. 9.The supervisor says ââ¬ËGoââ¬â¢; the pioneer says ââ¬ËLetââ¬â¢s go. ââ¬â¢Ã¢â¬ 10. The manager legitimizes or lays fault â⬠the pioneer assumes liability. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦.. Corporate social duty Workers in all ventures â⬠including horticulture, innovation, furniture, and so forth â⬠are still in danger. Today, following quite a while of exceptional spotlight o n the attire and footwear enterprises, individuals are starting to understand that dire activity is required in different divisions, as well. A famous ââ¬Å"light bulbâ⬠has gone off in the psyches of buyers and corporate officials the same: no brand is insusceptible to flexibly chain issues, and the maltreatment of laborers won't go on without serious consequences in any industry.Last month Apple turned into the primary innovation organization to join FLA as a Participating Company, activating what we can dare to dream will be another influx of corporate social duty; a wave which knows no limits and falls over geographic fringes and product offerings. Appleââ¬â¢s choice to join FLA sets another standard for the innovation business, and fortifies that gracefully chain issues and securing workersââ¬â¢ rights are not simply the duty of attire and footwear brands. Itââ¬â¢s time for another age of brands to join the overlap. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦..Your center decides your world Your center decides your realityâ⬠, this popular line was spoken by Qui-Gonn Jinn of Start Wars-The Phantom Menace distinction. Alright, maybe it is extremely notorious and you don't recollect that quote. In any case, consider it for a second. Okay concur or oppose this idea? I'm going to give you why I insistently concur with this certain Jedi Master and not on the grounds that it's from Star Warsâ⬠¦ well not totally ðÿËâ° No I'm demonstrating how your center identifies with anything you need to be fruitful in and afterward more explicitly your Christian life.Ready? We should Go! ââ¬Å"Close or tight consideration; concentrationâ⬠â⬠so says Mister word reference. com. At the point when you are concentrating on a specific part of anything, you by and large disregard the remainder of the image. You're thinking so hard that the remainder of it in any event becomes far less significant and possesses less of your psychological forces. So what occurs? You ge t a greater amount of what you're concentrating on. Furthermore, less of what you're disregarding. You can be effective at what ever it is you are concentrating on the grounds that you're giving everything your attention.And everything else shows signs of improvement at. Whatever is in your center, you will begin to focus on it and you will be better molded to modify certain parts of your life which will permit the object of your concentration to really turn into a genuine piece of your life. Maybe a model is all together: [Example] Say you are on a tight eating routine. You're not permitted to eat any sugars. So what would it be a good idea for you to concentrate on? In case you're going to concentrate on the reality
Saturday, August 22, 2020
How Drafting Can Improve Your Academic Writing
How Drafting Can Improve Your Academic Writing How the Drafting Process Can Improve Your Academic Writing Composing a decent paper isn't just about plunking down, beginning toward the start and composing until you arrive at the end. Or maybe, itââ¬â¢s a procedure of drafting and re-drafting until youââ¬â¢re content with your paper, each time attempting to enhance the last draft. To what extent you spend redrafting will rely upon what youââ¬â¢re dealing with â⬠a long PhD thesis will require more consideration than a shorter paper. By the by, whatever youââ¬â¢re composing, utilizing a bit by bit drafting procedure will profit your work. Stage 1: The First Draft The primary draft is an underlying endeavor to transform your notes and paper plot into full passages. This, in this manner, is the place you set out the fundamental contention and structure of your paper, however you can make changes to these in resulting drafts if essential. The most significant activity during the principal draft is get something composed, regardless of whether it isnââ¬â¢t great (thatââ¬â¢s why we re-draft). When you have something down, you can re-read it to perceive what could be improved, or even approach your counsel and companions for input. Stage 2: The Second Draft Itââ¬â¢s extremely uncommon for the main draft to be great. All things considered, you have to re-read it to get a feeling of what could be improved. This might be as straightforward as searching for authentic, spelling and linguistic errors. Be that as it may, it might likewise include explaining parts of your contention or updating your thoughts. There are a couple of tips which can help with re-drafting your work at this stage: Attempt to be brief as could reasonably be expected, wiping out all pointless reiteration Ensure your contention streams easily, with each point driving obviously to the following Watch that every one of your focuses contributes something to your general speculation Look out for arranging irregularities, just as mistakes Itââ¬â¢s additionally a smart thought to spare each draft of your paper as a different record. This permits you to check more seasoned forms once changes have been made. Stage 3: The Third Draft (And Beyond) Here, we again go over our paper and attempt to discover things we can improve. With each draft you should discover less and less that requirements doing. In the end, after a couple of passes, youââ¬â¢ll be prepared for the last advance. Stage 4: The Final Draft The last draft is the adaptation of your paper youââ¬â¢ll submit to be checked. Youââ¬â¢ll along these lines need to edit your paper cautiously, checking for any outstanding mistakes. It can assist with printing out your work and read it on paper, as you may spot things you missed when perusing it on screen.
Friday, August 21, 2020
Innovative Approaches to Managerial Development Research Paper - 1
Creative Approaches to Managerial Development - Research Paper Example Such developments are required more on account of the developing rivalry in the realm of business. At the point when advancements are incorporated as a major aspect of the administrative improvement in associations, they become equipped for delivering new items, grow new procedures and frameworks, that thus empower the associations to adapt to the changing states of business sectors, presentation and utilization of new innovations, and rivalry. Advancements in authoritative and administrative improvement are useful worries of the supervisors of an association, and in this manner a few hypotheses have likewise been created to help the inventive ways to deal with administrative turn of events (Lawson and Samson, 2001). While thinking about various methodologies inside an association, pioneers give certainty, anticipate and reward advancement from each circle inside the association that are past the main fields of innovative work. Thusly, hierarchical learning and information might be related with the items, procedures, innovations and regular capabilities. Developments in the ongoing occasions are not utilized by associations as any methods for lacking assets for ambivalent outcomes. Or maybe, administrations join advancements so as to utilize them as means for producing new understanding and upper hand. ââ¬Å"They perceive that specialty units delivering benefits today may not speak to the best open doors for business tomorrow. Standard elements and advancement are along these lines overseen integratively with the goal that the two work in harmonyâ⬠(Lawson and Samson, 2001). Associations that are versatile spotlight on developments by keeping up open and dynamic system connections, in this manner making associations equipped for taking care of circumstances that not normal. Along these lines, systems and thoughts are traded among various associations through which social changes are advanced that aid alteration of such systems and authoritative connections that are
Wednesday, May 27, 2020
Religion and theology - 550 Words
Religion and theology (Essay Sample) Content: Name Professor Course Date The fundamental foundation of the church in a society cuts across both the younger and older generation. Moreover, the older generation ought to be ready to undertake ministry to the relatively younger generation devoid of any question concerning the direction the ministry. There is lack of understanding among the younger and older results to conflicts in conducting the operation of the gospel ministry of church (MacDonald, 96). Even though the older generation is concern with the question the direction of the younger individuals, it ought to yield the threshold that the younger generation feels require to reach its own generation. Both generations should appreciate the contribution of everyone within the ongoing ministry of the church that does not contradict the real experience of the favorable outcome. There exist no infusions of doctrinal exertion couple with the theological error which pass most positive manner. These positive manners are applicable devoid of grasping some of th e underlying fundamental weaknesses of the church in modeling the both generation in Church. The theological errors are found in a section of the renowned purpose Driven leaders. Wrong modeling in church results from opposition of objectives amongst the older and the younger generation in the church which originate from spiritual underdeveloped, selfish and ignorance. Thus, there is a need within the Discovery Group to concur with the pastor`s neutral and ideologies (MacDonald, 96). Pastor's ideas mainly rely on wisdom, patience and never sturdily braved by individuals within the church.The name changing procedure in church changes very poorly since it solely takes dual years of discussion, which concur to implement eighty percent of the plan with the majority votes of the pastor's votes. Nevertheless, they decline to abide by the own underlying rules because of their failure to attain own wants. Younger generation at the expense of the older generation is chosen to maintain within the membership which result to division in the church. Pastor ought to follow the outline rules of a simple majority instead of politics in order to get his objectives that might result to massive division within the Church. Utilization of innovative technology aids in the positive progress within Church thus few populaces in both generations oppose it (MacDonald, 76). The sound systems, some canned, power points, projection screens and background music are embrace in enhancing the public service. Technology in the church will aid older generation in singing and audibility hence resulting to positive impacts. Young group normally adopts the contemporary style of worship after the underlying mission field in demonstrations of numerous things. This clearly depict that prevailing younger generation ought...
Saturday, May 16, 2020
Construction Contracting in Arizona - Free Essay Example
Sample details Pages: 10 Words: 2936 Downloads: 6 Date added: 2017/06/26 Category Building Essay Type Research paper Level High school Did you like this example? Construction Contracting on Tribal Lands in Arizona: Both the State Tax and a Tribal Tax May ApplyPage 1 of 7 SALES TAXATION OF CONSTRUCTION CONTRACTING ON TRIBAL LANDS IN ARIZONA: BOTH THE STATE TAX AND A TRIBAL TAX MAY APPLY Randal T. Evans* Arizona is home to 22 federally-recognized Indian tribes. Tribal lands comprise over a quarter of Arizonaà ¢Ã¢â ¬Ã¢â ¢s land base. Donââ¬â¢t waste time! Our writers will create an original "Construction Contracting in Arizona" essay for you Create order As a result, a significant amount of construction activity in Arizona takes place on tribal lands, including recent and ongoing large-scale development projects. Contractors performing services on tribal lands in Arizona are faced with the somewhat daunting task of determining what taxes apply to each particular project. In Arizona, this inquiry involves two separate questions: (1) does the Arizona transaction privilege tax apply, and (2) does a tribal tax apply? Both of these questions require an analysis of state or tribal tax law and federal Indian law, but the two questions must be analyzed independently. In many situations, a contractor performing services on tribal lands may be subject to both a state and a tribal tax, as Indian tribes and states are recognized as having concurrent taxing authority over non-Indian transactions on Indian lands, except in limited circumstances. Further, this inquiry must be done on a project-by-project basis, as the law in this arena is par ticularly fact-based, still evolving, and filled with nuances, subtleties, and complexities. This article briefly addresses each of these questions, focusing on some of the more significant federal and state court cases and the Arizona Department of Revenueà ¢Ã¢â ¬Ã¢â ¢s ruling dealing with transactions involving tribal lands. This article is intended as an introduction only. Contractors performing services on tribal lands will need to undertake a careful analysis of what tax laws apply for each particular project, working closely with their legal counsel and/or a state and local tax professional with experience in this particular area of law. Arizonaà ¢Ã¢â ¬Ã¢â ¢s Transaction Privilege (Sales) Tax on Construction Contracting Differs Significantly From Other States In place of a traditional sales tax, Arizona imposes a Transaction Privilege Tax (TPT) on specified business activities, including retail sales, personal property rentals, and construction contracting, among others. The Arizona transaction privilege tax is commonly referred to as a sales tax; however, the tax is imposed on the business engaged in a taxable activity, and is not a true sales tax. Although the transaction privilege tax is usually passed on to the consumer, the legal burden (incidence) of the tax is on the seller. Arizonaà ¢Ã¢â ¬Ã¢â ¢s tax treatment of construction contracting is significantly different than that of other states. In most other states, sales of building materials are taxable, and there is no sales tax on a contractorà ¢Ã¢â ¬Ã¢â ¢s receipts from construction services. Arizona is just the opposite. In Arizona, sales of building materials to contractors generally are exempt from the retail sales tax, and a à ¢Ã¢â ¬Ã
âprime contractorà ¢Ã¢â ¬Ã¢â ¢sà ¢Ã¢â ¬Ã gross receipts from construction contracting are subject to the transaction privilege tax. See A.R.S. 42-5061(A)(27), 42-5075. As of March 1, 2014, the combined state and co unty tax rates for construction contracting range from 5.85% to 7.6%. Seeà https://azdor.gov/transaction-privilege-tax/tax-rate-table. There are many nuances to how the Arizona sales tax applies to different construction contracting variations, such as speculative build, design-build, owner-build, construction manager, and other types of contracting arrangements. These nuances in the state tax structure are often amplified when the construction takes place on tribal lands. In Some Situations, Arizona Sales Tax May Apply to Construction Services on Tribal Lands Historically, the U.S. Supreme Court held that states had no jurisdiction within the territory of an Indian tribe. Indian tribes are still recognized as sovereign entities under federal law (see the very recent U.S. Supreme Court holding in Michigan v. Bay Mills Indian Cmty, __ U.S. __ (2014), affirming that Indian tribes are à ¢Ã¢â ¬Ã
âà ¢Ã¢â ¬Ã¢â ¢domestic dependent nationsà ¢Ã¢â ¬Ã¢â ¢ that exercis e à ¢Ã¢â ¬ÃÅ"inherent sovereign authorityà ¢Ã¢â ¬Ã¢â ¢Ã ¢Ã¢â ¬Ã and upholding a tribeà ¢Ã¢â ¬Ã¢â ¢s sovereign immunity from suit). Notwithstanding, federal courts à ¢Ã¢â ¬Ã
âlong agoà ¢Ã¢â ¬Ã departed from the view that à ¢Ã¢â ¬Ã
âà ¢Ã¢â ¬ÃÅ"the laws of [a State] can have no forceà ¢Ã¢â ¬Ã¢â ¢ within reservation boundaries.à ¢Ã¢â ¬Ã White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 141 (1980). Even so, states do not have unlimited regulatory authority over activities that take place on tribal lands. See Nevada v. Hicks, 533 U.S. 353 at 362 (2001). In the context of state taxation, the general rule now is that states may impose a tax on transactions that occur on tribal lands, unless the federal government has expressly prohibited state taxation (that is, unless federal law preempts the state tax), or the state tax would unduly interfere with significant federal and tribal interests. See Cotton Petroleum Corp. v. New Mexico, 4 90 U.S. 163, 188-189 (1989). There are several situations, discussed below, where federal law may prohibit the state from imposing a tax on construction services performed on tribal lands. Arizona Sales Tax Does NOT Apply to On-Reservation Services Performed by the Tribe or a Tribal Member Under federal preemption principles, state sales taxes may not be imposed on the business activities of an Indian tribe, a tribe-owned entity, or an enrolled member of the tribe, if the activities take place on that tribeà ¢Ã¢â ¬Ã¢â ¢s reservation. See, e.g., White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 144 (1980) (à ¢Ã¢â ¬Ã
â[w]hen on-reservation conduct involving only Indians is at issue, state law is generally inapplicable, for the stateà ¢Ã¢â ¬Ã¢â ¢s regulatory interest is likely to be minimal and the federal interest in encouraging tribal self-government is at its strongestà ¢Ã¢â ¬Ã ). The Arizona Department of Revenue, in Transaction Privilege Tax Ruling (TPR) 95-11, details its position regarding the taxability of construction work performed on an Indian reservation. TPR 95-11 recognizes that Arizona sales tax does not apply to the gross proceeds derived from contracting activities performed on a reservation by the Indian tribe, a tribal entity, or an enrolled member of that tribe. TPR 95-11 I.A, C. Arizona Sales Tax Does NOT Apply to the On-Reservation Services of a Non-Member Contractor Performing Services Under Contract with the Tribe, a Tribal Entity, or a Tribal Member The Arizona sales tax also does not apply to construction services performed under a contract with an Indian tribe, a tribal entity, or an enrolled tribal member, if the construction activities take place within that tribeà ¢Ã¢â ¬Ã¢â ¢s reservation. Where a non-tribal member makes a sale or performs a service on tribal lands, federal courts generally apply a à ¢Ã¢â ¬Ã
âbalancing testà ¢Ã¢â ¬Ã to determine whether state sales tax applies , weighing on one hand federal and tribal interests, and on the other, the stateà ¢Ã¢â ¬Ã¢â ¢s interests. See, e.g., White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980). This analysis is referred to as the à ¢Ã¢â ¬Ã
âBracker balancing test,à ¢Ã¢â ¬Ã named after the Supreme Court case that established the test. In Bracker, the Supreme Court applied this test and determined that Arizona could not impose motor carrier and use fuel taxes on a non-Indian logging and hauling company hired by a tribe for on-reservation logging operations. In that case, the state was prohibited from imposing its taxes because the interests of the federal government and the tribe, as reflected in federal regulations, outweighed Arizonaà ¢Ã¢â ¬Ã¢â ¢s general interest in tax revenue. Bracker, 448 U.S. at 144-53. Two years after the White Mountain Apache case, the Supreme Court applied the Bracker test in holding that New Mexico could not impose its gross receipts tax on a contra ctorà ¢Ã¢â ¬Ã¢â ¢s proceeds from the construction of a school built on the Navajo Indian reservation by a local school board which had been formed by a chapter of the Navajo Nation. Ramah Navajo School Board, Inc. v. Bureau of Revenue, 458 U.S. 832 (1982). As for Arizonaà ¢Ã¢â ¬Ã¢â ¢s sales tax, TPR 95-11 recognizes that the Arizona tax does not apply to proceeds from a construction project performed on an Indian reservation by a non-affiliated Indian or non-Indian prime contractor, if one of the following conditions apply: 1. The activity is performed for the tribe or a tribal entity for which the reservation was established; or 2. The activity is performed for an individual Indian who is a member of the tribe for which the reservation was established. TPR 95-11 I.C. Under Ramah and TPR 95-11, in order to be exempt from the Arizona tax, the contract must be with the Indian tribe, a tribal entity, or an enrolled member of the tribe. As illustrated by the two cases discussed below (Blaze and Greenberg), if the contract is with a federal or state agency, the project generally will be subject to the state tax, even though the project ultimately benefits the tribe or tribal members. Arizona Sales Tax Generally DOES Apply to Construction Services Performed on Tribal Lands Under Contract with a Federal or State Agency Under the Supremacy Clause of the U.S. Constitution, states are not permitted to impose a tax directly on the federal government. See United States v. New Mexico, 455 U.S. 720, 733 (1982). This limitation applies only when the tax is imposed directly on the federal government or a federal agency or instrumentality, but does not apply to federal contractors in states such as Arizona, where the legal incidence of the tax is on the contractor. Id. at 735-36; see also Depà ¢Ã¢â ¬Ã¢â ¢t of Revenue v. Blaze Constr., 526 U.S. 32 (1999) (receipts from BIA contract for the construction of roads on six Indian reservations in A rizona subject to Arizona TPT because the legal incidence of the tax fell on the contractor, not the government purchaser); Tucson Mech. Contracting, Inc. v. Arizona Depà ¢Ã¢â ¬Ã¢â ¢t of Revenue, 175 Ariz. 176, 854 P.2d 1162 (App. 1992) (Arizona contractors subject to TPT on federal contracts; mandatory receipt provision in contracts did not shift the legal incidence of the tax to the government purchaser). In the Blaze case, the U.S. Supreme Court held that for federal contracts involving construction on tribal lands, the Bracker balancing test (discussed above) does not apply. Rather, courts apply the general rule established in United States v. New Mexico, that federal contractors may be subject to state sales tax if the legal burden of the tax is on the contractor. See Blaze Constr. Co., 526 U.S. 32. The same rule applies to contracts with state agencies for construction projects on tribal lands. In a 1995 case, the Arizona Court of Appeals affirmed the taxability of a construction contract with an Arizona school district (a subdivision of the State of Arizona), even though the work was performed on an Indian reservation and ultimately benefitted tribal members. Depà ¢Ã¢â ¬Ã¢â ¢t of Revenue v. M. Greenberg Constr., 182 Ariz. 397 (App. 1995). TPR 95-11 establishes Arizonaà ¢Ã¢â ¬Ã¢â ¢s position that à ¢Ã¢â ¬Ã
â[t]he gross proceeds derived from construction projects performed on Indian reservations by non-affiliated Indian and non-Indian prime contractors for all other persons [other than for an Indian tribe, a tribal entity, or an enrolled tribal member], including the federal government, are subject to the imposition of Arizona transaction privilege tax.à ¢Ã¢â ¬Ã Arizona Sales Tax MAY Apply to the Receipts of Tribe-Owned and Tribal Member-Owned Contractors Performing Services Off-Reservation, Including Other Tribesà ¢Ã¢â ¬Ã¢â ¢ Reservations The Supreme Court has held that tribes and tribal enterprises may be su bject to state taxation for off-reservation business activities. Mescalero Apache Tribe v. Jones, 411 U.S. 145, 148-9 (1973). This is a general rule, and there are exceptions where the state tax may be prohibited by federal law or treaty rights. In Arizona, tribe-owned or tribal member-owned contractors generally will be subject to state sales tax for off-reservation activities, including services performed on another tribeà ¢Ã¢â ¬Ã¢â ¢s reservation. In a 1999 case, the Arizona Board of Tax Appeals upheld the application of the Arizona tax to the receipts of a construction contracting company owned by members of the Cherokee Nation for services performed under contract with the Tuba City Unified School District, a political subdivision of Arizona, located on the Navajo Nation. Flintco Inc. v. Depà ¢Ã¢â ¬Ã¢â ¢t of Revenue, No. 1801-99-S (Oct. 19, 1999). Although, unlike Greenburg, the contractor was an Indian-owned business, the board followed a line of federal cases tre ating a non-member Indian the same as a non-Indian for jurisdictional purposes, and thus concluded that the Arizona tax was not prohibited by federal law. A Tribeà ¢Ã¢â ¬Ã¢â ¢s Tax May Also Apply Independent of whether the Arizona sales tax applies, a tribeà ¢Ã¢â ¬Ã¢â ¢s tax may also apply to the receipts of a construction contractor performing services on tribal lands. Indian tribes have the authority to levy taxes on activities that take place within their reservation and may impose tax on non-Indians. See, e.g., Kerr-McGee Corp. v. Navajo Tribe, 471 U.S. 195 (1985); Merrion v. Jicarilla Apache Tribe, 455 U.S. 130, 137 (1982). The following analysis may be used to determine whether a construction contractor is subject to tribal tax: 1.Has the Tribe Passed a Tax Ordinance? The first step in determining whether a tribal tax applies is to determine whether the tribe has been authorized by its constitution, charter, or other governing instrument to impose taxe s and whether the tribe has passed a tax ordinance pursuant to such authority. The best way to determine whether a particular Indian tribe has a tax ordinance in place is to contact the tribe itself. The Arizona Commission of Indian Affairs maintains a list of Indian tribes in Arizona, with contact information for each tribe, at https://www.indianaffairs.state.az.us/tribes/tribes.html. 2.Does the Tribal Tax Apply to Construction Contracting? Assuming that the Indian tribe has enacted a tax code, the next step is to determine whether the tax applies to construction contracting activities. Below are a few examples of tribal taxes that apply to contracting services performed within the Indian nation or community. The Navajo Nation imposes a sales tax on all sales of goods or services within the Navajo Nation, including construction services. See 24 NNC 607. Effective January 1, 2013, the Navajo Nation Sales Tax Rate is 5%. See www.NavajoTax.org. The Navajo Nation also imposes a Business Activity Tax (BAT) that is subject to certain business transactions that fall outside the scope of the Navajo Sales Tax. In November 2013, the Office of the Navajo Tax Commission issued a Public Ruling on the Taxability of Pre-Construction Activities Under the Navajo Nations Sales Tax and Business Activity Tax. See navajotax.org/public_rulings_directory. The Salt River Pima-Maricopa Indian Community imposes a privilege license tax on business activities, including contracting, conducted within the Community. See Salt River Pima-Maricopa Indian Community Code 15-51, 15-52. The tax is structured similarly to the Arizona transaction privilege tax, with the tax computed on 65% of the prime contractorà ¢Ã¢â ¬Ã¢â ¢s receipts for construction services performed within the Community. See Code 15-52(a). The tax rate depends on the ownership of the business. The tax rate for businesses owned and operated by non-Community members is 1.65%, while the rate for businesses owned and operated by Community members is 7.95%. This difference in rates follows the rule discussed above, that transactions conducted by Community members within the Communityà ¢Ã¢â ¬Ã¢â ¢s reservation are not subject to the Arizona transaction privilege tax. See www.srpmic-nsn.gov/government/treasurer. The Gila River Indian Community imposes a license privilege tax on business transacted by persons on account of their activities on the Reservation. See Gila River Indian Community Law and Order Code, Title 13 (Business Licenses and Taxation), Chapter 3 (Imposition of Privilege Taxes). The Gila River tax on construction contracting is also structured similarly to the Arizona transaction privilege tax, allowing for a 35% standard deduction. See Code 13.311(A) (Construction contracting). Effective December 1, 2013, the tax rate is 6%. Id. If the project is subject to the Arizona transaction privilege tax, a deduction equal to 75% of the gross proceeds may be taken when computing the Gila River tax; however, this deduction only applies where the contract is between the contractor and a tenant in areas designated by the Community for the promotion of economic development. Code 13.311(C). See www.gilariver.org gt; Departments gt; Revenue/Internal Audit Department. 3.Is the Project Located on Indian Lands? The final step to determine whether tribal tax applies is to confirm that the construction project is fact on land that is part of the Indian reservation or community. A tribeà ¢Ã¢â ¬Ã¢â ¢s power to tax non-Indian business activity extends to reservation lands (lands held in trust for the tribe), as well as trust allotments of tribal members and other lands that are considered part of à ¢Ã¢â ¬Ã
âIndian Country,à ¢Ã¢â ¬Ã as that term is defined by federal law. Mustang Production Co. v. Harrison, 94 F.3d 1382 (10th cir. 1996), cert. den., 117 S.Ct. 1288 (1997) (tribe may impose a severance tax on non-Indian oil and gas producers operating on trust allotments outside of the tribeà ¢Ã¢â ¬Ã¢â ¢s reservation). Except in limited circumstances, a tribeà ¢Ã¢â ¬Ã¢â ¢s authority to tax generally does not extend to non-Indian fee land (or the equivalent of fee land), even if that land is within the exterior boundaries of the reservation. See Montana v. United States, 450 U.S. 544, 565 (1981) (with limited exceptions, Indian tribes lack civil authority, including taxing authority, over the conduct of nonmembers on non-Indian fee lands); Atkinson Trading Company, Inc. v. Shirley, 532 U.S. 645 (2001) (applying Montana and holding that the Navajo Nation did not have the authority to impose its Hotel Occupancy Tax on a hotel located on fee land situated within the exterior boundaries of the Navajo Reservation). Conclusion The tax treatment of construction contracting on tribal lands in Arizona involves the overlap of three distinct areas of law: (1) Arizonaà ¢Ã¢â ¬Ã¢â ¢s tax treatment of construction contractors, which differs significantly from most other states; (2) tribal law governing the taxation of activities conducted on tribal lands; and (3) federal Indian law issues relating to the taxation of Indian tribes, tribal members, and those doing business with them. Each is a complex arena filled with nuance, subtleties, and complexities. Together, they create a perfect storm that churns up unique legal issues and requires careful and individualized analysis at the outset of each construction project involving services performed on tribal lands.
Wednesday, May 6, 2020
Technology And The Medical Field Advances - 875 Words
Technology has been advancing throughout history. People life has changed. Most of the people now have longer lifespan than before. As technology advances, the medical field advances accordingly. With these advances, people can survive from deadly disease. For example, chickenpox was deadly before a vaccine was found. With modern medicine, many diseases became curable. However, DNA mutations diseases where it survive and passed through our DNA to many generation can be difficult to cure and tracked. For instance, type two diabetes could be inherited from the family. According to Joslin Diabetes center (2016), if a person has parents with diabetes, it is more likely to develop a type two diabetes than other people. In addition, DNA mutations could develop a cancer. As National Cancer Institute (March 14th, 2016) reported that in 2016 there are 1,685,210 people diagnosed with cancer. With the advances in modern medicine, researchers are trying combat these diseases from DNA mutations, and other factors. One way is using this biotechnology CRISPR / CAS9 to edit genes. Cas9 is a part of the immune system for a bacteria to keep virus away from altering the bacteriaââ¬â¢s DNA (Wyss Institute, 2016). Using this natural system and use it in our favor to remove and edit a CRISPR regions - Clustered regularly interspaced short palindromic repeats (Ma, Zhang, Huang, 2014). According Wyss Institute (2016), Cas9 can be programmed to activate and deactivate certain part of the DNA. InShow MoreRelatedEssay Advances in Medical Technology1014 Words à |à 5 Pages2008 Advances in Medical Technology Medical Technology has developed to a great extent over the course of many centuries. Since the days of Hippocrates, considered the ââ¬Å"Father of Medicineâ⬠, advances in the medical field have brought us into a brave new world. With the advent and application of modern technology, the medical field seems to have evolved more in the last 10-20 yrs than in the previous 1000 years. Recently, new ground has been broken throughout the field, involving medical techniquesRead MoreIntroduction To Health Informatics Course Has Provided A Broad Range Of Health Information1051 Words à |à 5 Pagescourse has provided a broad range of health information that introduces the core concepts in the biomedical community. Throughout this course, my learning experience in health informatics has advance, for I was able to learn a list of materials including: the relationship of biomedical informatics and its related field; the roles of informatics in decision support systems and related health IT applications; and the importance of biomedicine and the use of biomedical information. In the Biomedical InformaticsRead MoreEffects of Technology Essay1265 Words à |à 6 PagesEnglish 091-040 4 December 2012 Effects of Technology in our world I. Introduction: State your plan for the Introduction paragraph * Changes in technology over the years * Why we depend on technology so much * How much we rely on technology Thesis statement: In todayââ¬â¢s world, as technology is advancing around us, some of the major effects that can be seen are medical technology advances, ease of communication with the growing technology, and the negative effects on our body. IIRead MoreThe Impact Of Technology On The Field Of Healthcare Essay1212 Words à |à 5 Pageswith more efficient technology, but there is still one career field which technology may never have the capability to overrun. Healthcare professionals such as medical doctors, physician assistants, occupational therapists, and nurses possess personal qualities which are better emulated by human beings than technology, qualities which are vital to being successful in the field of healthcare. These qualities include empathy, respect, trustworthiness, and humbleness. Many career fields have become obsoleteRead MoreDesign And Development Case Study1285 Words à |à 6 PagesProblem Statement The educational process and tool used for learning have changed (Ion, Vespan, and Uta, 2013) with the use of advanced technology incorporated into classes for many other health care students (Telford Senior, 2017). Successful use of the Web 2.0 tools, such as, Google Drive, blogs, Wiki, instant messaging, social networking, media sharing, and podcasts showed a positive impact by stimulating students intellectually, and making communication easier in education (Amgad AlFaarRead MoreThe Benefits of Space Exploration Essay824 Words à |à 4 Pagesfar out weight the disadvantages. Space exploration has given us more advanced technology, advances in the medical field, and a boost to the economy and these facts cannot be disputed. Since we first sent rockets into Earths orbit, we have been pushing the technological boundaries in order to reach new heights. Space exploration has caused advances in almost every field imaginable. We have seen new technology in the fields of telecommunications, innovative new light-weight materials, rockets and aircraftRead MoreTechnological Advances Essay819 Words à |à 4 Pageswhen little was known about the complexity of the human body. It will touch on several points of how technology in the health care system has been viewed as a blessing to some and a burden to others. This essay will also go into detail on several historical perspectives and what these advances in technology have meant for them as well as how the world views these advances. Technological Advances Essay Before there were formal physicians to care for the sick and debilitated there were healersRead MorePossible Solutions to Ease the Growing Problem of Over-Population846 Words à |à 3 Pagescountries and not just a select few. Although the explosion of growth is mostly due to good things such as; technological innovations, an increase in methods of sanitation, a better medical care set up to help those who need it, an increase in agricultural output and advancements, and other factors such as medicines and proper medical staff which has lead to a dramatic decrease in infant mortality rate. Birth rates have out spaced death rates by at least a couple years; but are all this a great thing? IsRead MoreElectronic Medical Records And The New Age Of Electronic Health Information Technology Essay1271 Words à |à 6 PagesElectronic Medical Records (EMRs) are now exercising a more significant impact on healthcare practices than ever before. The United States healthcare system stands on th e brink of a new age of electronic health information technology. The potential for innovation within this new technology represents a great opportunity for the future of medicine. However, in seeking to implement EMRs caution must be exercised to ensure that implementation does not have adverse effects on the personal nature of theRead MoreInternational Journal Of Web Services Research1110 Words à |à 5 PagesInformation Technology Journals Journals are academic publications intended to further progress in different fields by reporting new research and findings by various authors. There are thousands of journals dedicated to information technology, most of which release several issues a year. Out of all of these journals, the five that will be discussed are ones that cater specifically to technological applications and developments. International Journal of Web Services Research (IJWSR) The International
Tuesday, May 5, 2020
Human Rights Litigations Francophone West African Aspect
Questions: Preferably topics that relates to francophone westafrican countries. Topics should revolve around: Africa regional bodies(ecowas, sadc, comessa etc) maybe comparing an aspect of all the bodies. A particular human right in Africa (concentration on francophone west Africa). Maybe problems sorrouding Africa unification, or African unification and human rights. Answer: Human rights Litigations- francophone West African aspect The initiation of democratic system of Francophone Africa actually did not make available a facilitating setting for the safety of human rights all the way through force legal action.After independence in African countries, usually, they were more worried with state structure and nationwide harmony than with matters such as democratisation and admiration for the human rights.Consequently, in spite of the implementation of constitutions preserving human rights and elementary freedoms, exceptionally small was prepared to assure human rights. The permissible and supporting actions were not favourable to the defence of those human rights. On the other hand, the difficulty is whether the beginning of constitutional influence has direct to impact or deliberate proceedings which aspire at establish a human rights structure personalised by the authority of the rule of law and a see-through and responsible administration. The argument can be raised in this situation is that the whether the as sisting structure is enough to provide the protection to the human rights of the people. If it is not adequate then what measures can be appreciated in this regard. Gender equality in the process of dissolution of marriage- a francophone West African aspect New research and publications discover the fact that family laws are gradually growing in the direction of better impartiality among women and men at the time of dissolution of marriages in Francophone South African region. In tradition, on the other hand, matrimonial separation occurs in casual methods that engage a variety of either the conventional or the spiritual standards which is nor providing gender impartiality as a whole. The marriage is sacramental and divorce is the disaster for the husband and wife. So therefore divorces are considered to be the awful and difficult life event. But even if the divorce is taken place, the dominance of husband can be observed in this connection. Lack of adequate privacy protection law is a violation of human rights The existing codes and laws are inadequate to protect all the internet privacies. Being a developing country the Francophone South Africa also adopting new technologies. In this regard the law is not enough to fight against the new technological mishaps taken place to the citizens. Now it is the duty of the government to provide a unified adequate code to protect the people from this problem. Right to privacy is human rights so it needs to be achieved by the operation of law. The ECOWAS Community Court of Justice in delivery of human rights case- discussion on need for human rights court The community court for justice is actively providing the human rights justice in several cases. But the courts are overflow with other cases so proper attention is required in the field of human rights. So this community refers for the requirement of human rights court. The main argument can be placed under this topic regarding the increasing human rights issues and the need of adjudication process. The researcher can provide arguments regarding present system as well as required amendment are this system. References Privacyinternational.org,Francophone West African Civil Society Organisations Demand Better Privacy, Personal Data Protections | Privacy International(2015) https://www.privacyinternational.org/?q=node/388 The Danish Institute for Human Rights,Slow Progress of Equality in Marriage Dissolution in Francophone West Africa(2015) https://www.humanrights.dk/news/slow-progress-equality-marriage-dissolution-francophone-west-africa The Danish Institute for Human Rights,Slow Progress Of Equality In Marriage Dissolution In Francophone West Africa(2015) https://www.humanrights.dk/news/slow-progress-equality-marriage-dissolution-francophone-west-africa Privacyinternational.org,Francophone West African Civil Society Organisations Demand Better Privacy, Personal Data Protections | Privacy International(2015) https://www.privacyinternational.org/?q=node/388.
Subscribe to:
Posts (Atom)