The elegance of the hedgehog Review Essay Example

The elegance of the hedgehog Review Paper Essay on The elegance of the hedgehog Finally I finished reading The elegance of the hedgehog Muriel Barberry. I read the book for a long time for me for about a week, paralellelno with other books. Impressions were very mixed What, in fact, the book:. How hard being in this world is not the same as everyone. What efforts have to make a sensitive natures and highly organized so that they are not exposed all those hypocrites who surround them. Of course, how can they understand something, we can say that from the very first pages of the book did not like hiding behind their everyday masks. . The story is very clearly felt false. Stanislavsky would say: do not believe it! Embarrassed that it concierges and twelve girls is almost the same; those. the author does not take the trouble to at least give the appearance of having different expressions of a similar mindset. The whole focus is on the emotional perception of the text, it follows that the reader is not necessary to focus their attention on such trifles, is superfluous. We will write a custom essay sample on The elegance of the hedgehog Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The elegance of the hedgehog Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The elegance of the hedgehog Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In the end Madame Burberry still managed to revive their heroes, and they finally -That began to speak human language, it is consistent with their image. Such candor is captivating, and if the whole novel was written in a similar tone, so it would be great. And it turned out normal, ie in any way. . If you fall into the hands, you can read, but not necessarily because it will be remembered hardly The next time, I think, I shall refrain from reading the next masterpiece of French litindustrii My evaluation.: 5/10.

3 Causes of Deindustrialization

3 Causes of Deindustrialization Deindustrialization is the process by which manufacturing declines in a society or region as a proportion of total economic activity. It is the opposite of industrialization, and therefore sometimes represents a step backward in the growth of a society’s economy. Causes of Deindustrialization There are a number of reasons why a society might experience a reduction in manufacturing and other heavy industry. A consistent decline in employment in manufacturing, due to social conditions that make such activity impossible (states of war or environmental upheaval). Manufacturing requires access to natural resources and raw materials, without which production would be impossible. At the same time, the rise of industrial activity has done great harm to the very natural resources on which industry depends. In China, for example, industrial activity is responsible for record levels of water depletion and pollution, and in 2014 more than a quarter of the countrys key rivers were deemed unfit for human contact. The consequences of this environmental degradation are making it more difficult for China to sustain its industrial output. The same is happening in other parts of the world where pollution is on the rise.A shift from manufacturing to service sectors of the economy. As countries develop, manufacturing often declines as production is shifted to trading partners where the costs of labor are l ower. This is what happened to the garment industry in the United States. According to a 2016 report by the Bureau of Labor Statistics, apparel experienced the largest decrease among all manufacturing industries with a decrease of 85 percent [over the last 25 years]. Americans are still buying as many clothes as ever, but most apparel companies have moved production overseas. The result is a relative shift in employment from the manufacturing sector to the service sector. A trade deficit whose effects preclude investment in manufacturing. When a country purchases more goods than it sells, it experiences a trade imbalance, which can reduce the resources needed to support domestic manufacturing and other production. In most cases, the trade deficit must become severe before it begins to have a negative effect on manufacturing. Is Deindustrialization Always a Negative? It is easy to view deindustrialization as the result of a suffering economy. In some cases, though, the phenomenon is actually the result of a maturing economy. In the United States, for example, the â€Å"jobless recovery† from the financial crisis of 2008 resulted in deindustrialization without an actual decline in economic activity. Economists Christos Pitelis and Nicholas Antonakis suggest that improved productivity in manufacturing (due to new technology and other efficiencies) leads to a reduction in the cost of goods; these goods then make up a smaller relative portion of the economy in terms of overall GDP. In other words, deindustrialization is not always what it looks like. An apparent reduction may in fact just be the result of increased productivity relative to other economic sectors. Similarly, changes in the economy like those brought about by free trade agreements may lead to a decline in domestic manufacturing. However, these changes usually have no adverse effects on the health of multinational corporations with the resources to outsource manufacturing.

The Wonderful Wizard of Oz Study Guide

The Wonderful Wizard of Oz Study Guide The Wonderful Wizard of Oz,  by L. Frank Baum, is a book that has transcended its time and place.  More than a century after its publication, it remains a seminal piece of popular culture (helped, of course, by the iconic 1939 film adaptation starring Judy Garland). Much of the novel’s continued  popularity and presence can be attributed the stunning imagination that Baum brought to the work. Equally important, however, is the fact that the story lends itself to multiple interpretations. New generations continue to reinterpret the tale, despite Baums own insistence in the original introduction that the story â€Å"was written solely to please children of today.† Fast Facts: The Wonderful Wizard of Oz Author: L. Frank BaumPublisher:  George M. Hill CompanyYear Published:  1900Genre:  Childrens novel  Original language: English  Themes:  Childhood innocence, inner strength, friendship  Characters:  Dorothy, the Scarecrow, the Tin Woodman, the Cowardly Lion, the Wicked Witch of the West, the Wizard, Glinda the Good Witch of the NorthNotable adaptations:  The Wizard of Oz  (1939, dir. Victor Fleming)   Plot Dorothy is a young girl living in Kansas with her Uncle Henry and Aunt Em. A cyclone hits; terrified, Dorothy’s dog Toto hides under the bed. Dorothy goes to fetch him as her aunt and uncle hide in the cellar. The Cyclone carries the whole house- with Dorothy and Toto in it- away. When they land, Dorothy discovers that she has arrived in Munchkinland, part of the Land of Oz. The house has landed on and killed the Wicked Witch of the East. Glinda, the Good Witch of the North, arrives. She gives Dorothy the Wicked Witch’s silver slippers and tells her that to get home she will have to travel down the Yellow Brick Road to the Emerald City to ask for help from the Wizard. As Dorothy and Toto travel, they meet three companions: A Scarecrow, a Tin Woodman, and a Cowardly Lion. Each lack something- the Scarecrow needs a brain, the Tin Woodman needs a heart, and the Lion needs courage- so Dorothy suggests they all travel to the Emerald City together to ask the Wizard for help. At the Emerald City, the Wizard agrees to give them each what they seek if they kill the Wicked Witch of the West. In Winkie Land, the Wicked Witch sees them coming, and attacks them several times on the way. Finally the Witch uses a magical Golden Cap to summon flying monkeys, who tear the stuffing out of the Scarecrow, dent the Woodman badly, and capture Dorothy, Toto, and the Lion. The Wicked Witch makes Dorothy her slave and tricks her out of one of her silver shoes. This annoys Dorothy and in a fit of anger she throws water on the Witch, and is astonished to see her melt away. The Winkies are delighted and ask the Tin Woodman to become their king, which he agrees to do once Dorothy is home. Dorothy uses the Golden Cap to have the Flying Monkeys carry them back to the Emerald City. There, Toto accidentally reveals the truth: The Wizard is just an ordinary man who traveled from Omaha via hot air balloon many years before. He gives the Scarecrow new stuffing in his head for brains, the Woodman a stuffed silk heart, and the Lion a potion for courage. The Wizard agrees to take Dorothy home with him in his balloon, appointing the Scarecrow ruler in his absence, but once again Toto runs off and as Dorothy gives chase the Wizard accidentally cuts his lines and floats away. Dorothy asks the Flying Monkeys to carry her home, but they cannot cross the desert that bounds Oz on all sides. She and her friends set off to Quadling Country to seek the help of Glinda. Along the way the Lion is asked to become king of the animals in a forest and agrees to do so once Dorothy is home. The Flying Monkeys are summoned for a third and final time to fly them the rest of the way to Glinda. Glinda tells Dorothy that her silver shoes will take her anywhere she wishes to go, and then uses the Golden Cap to ask the Flying Monkeys to take her friends to their respective new kingdoms, and then sets the Monkeys free. Dorothy returns joyously to Kansas with Toto, ecstatic to be home. Major Characters Dorothy:  The  protagonist of the story. She is a young girl from Kansas who lives  with her aunt and uncle on their farm. She maintains a cheerful and childlike happiness in the face of adversity, and demonstrates bravery in frightening moments. She has little patience for deception or indecisiveness. The Scarecrow:  A scarecrow whose greatest  wish is to have the intelligence he believes he lacks. He joins Dorothys journey to the Wizard in order to request a brain.  Ã‚   The Tin Woodman: A former woodchopper who was cursed by the Wicked Witch of the East. Her spell  caused an enchanted axe to chop off each of his limbs.  The Tin Woodman slowly replaced every part of his body with tin, but he did not replace his heart. He wants to ask the Wizard for a heart. The Cowardly Lion:  A lion who  believes himself to be a coward.   The Wicked Witch of the West:  The sister  of The Wicked Witch of the East (who was killed accidentally by Dorothy). She is very powerful and very angry at all times, and is greedy for more power. The Wizard. An ordinary human who, like Dorothy, traveled  into Oz by accident. Taken to be a powerful wizard by the inhabitants of Oz, he goes along with the ruse and builds up an illusion of immense power, though he means no harm. Glinda the Good Witch of the North. A good witch, Glinda is kind and merciful, but her influence diminishes away from her home in the North. She attempts to safeguard and guide Dorothy throughout her adventures. Themes Many of the themes of the book can be seen as simple lessons Baum wished to convey to his young readers. Childhood Innocence:  The story celebrates a conception of childhood that combines duty, virtue, and good behavior with an unfettered imagination. Baum paints Dorothy as thoroughly enjoying her voyage through the magical world of Oz while never flagging in her determination to return home. Inner Strength:  Through the story many of the characters start off believing themselves to be lacking in some fundamental way- the brains, courage, and heart Dorothy’s companions wish for, and Dorothy herself seeks a way to get home- that they turn out to have always possessed. Friendship: The power of helping others and caring for them triumphs over the greed and anger of the Wicked Witch. None of the characters would have found what they wanted without the help of the others. Literary Style and Devices Straightforward Text:  Inspired by classic fairy tales, The Wonderful Wizard of Oz is written in a straightforward, plain way that is easy for children to read and understand. Bright Colors: Baum uses a lot of description, emphasizing bright colors and exuberant descriptions in order to generate mental images. Repetition: Baum uses repetition powerfully. Goals, important details, and other aspects of the story are repeated, as are plot points- there are several smaller quests nested inside the main one of Dorothy getting home, for example. Compartmentalized Chapters:  Baum makes  it easy to keep things straight by focusing each chapter on a single main event, with a clear end-point when the chapter finishes. This style makes it easier to easy to read the story in several sittings, as a parent might to a children. Interpretations of The Wizard of Oz The Wonderful Wizard of Oz is frequently interpreted as more than just a children’s story.  Complex political, social, and historical theories have been credited to it. Populism. One of the most famous theories involves the populist movement that collapsed in the late 19th century, linked to the debate over monetary policy. According to this theory, Dorothy represents the American people as innocent and easily fooled, while other characters represent aspects of society or politicians of the time. Economic forces and theories are represented by The Yellow Brick Road (the gold standard) and the Emerald City (paper money), and the Wizard is the deceptive politicians manipulating the public. There’s more to the theory, but the more you dig into it the less sense it tends to make. Religion.  The Wonderful Wizard of Oz  is frequently identified as a coded allegory by both Christians and atheists, usually using the same symbols in different ways. For religious readers, the story can be seen as a tale of resisting temptations and battling evil through faith. For atheists, the Wizard is a deity who is ultimately revealed to be a sham. Feminism.  There is evidence of a  feminist subtext in The Wizard of Oz. The male characters are all lacking- they are fakes, cowards, and frozen, or part of otherwise oppressed or passive  groups. The women- Dorothy and Glinda most notably- are the true powers in Oz. Legacy The Wonderful Wizard of Oz continues to be read by children and adults around the world. It has been adapted many times for stage and screen and continues to influence both children’s literature and adult fiction. The storys  imagery and symbolism- the Yellow Brick Road, the silver shoes (turned into Ruby Slippers for the classic film), the green-skinned witch, the fanciful companions- are regularly used in new works as both callbacks and reinterpretation. The book is often described as the first American fairy tale, and is indeed one of the first children’s stories to specifically refer to American locations and culture. Key Quotes â€Å"There is no place like home.†Ã¢â‚¬Å"Oh no, my dear; Im really a very good man; but Im a very bad Wizard, I must admit.†Ã¢â‚¬Å"Brains do not make one happy, and happiness is the best thing in the world.†Ã¢â‚¬Å"The true courage is in facing danger when you are afraid, and that kind of courage you have in plenty.†Ã¢â‚¬Å"How can you talk if you haven’t got a brain? I don’t know†¦ But some people without brains do an awful lot of talking†¦ don’t they?†

Marketing trends Assignment Example | Topics and Well Written Essays - 750 words

Marketing trends - Assignment Example It is vital that business entities realise this, and try to make consumers feel satisfied. Without customer satisfaction, the business has not achieved its core objective. Consumer movement is the collective movement that exists among consumers (Higham, 2009). It exists in order to protect the interests of consumers in the region. People still have no idea of their rights when it comes to the purchase of products. This movement is there to ensure consumers get the right treatment from business owners. It unites consumers with the aim of enabling them to fight for their rights. It is similar to trade unions. Branding offers consistency. It is hard for consumers to remain loyal to products if the brand labels keep changing. Consumer loyalty is vital in any business field. This brings the need to have a consistent brand that consumers can relate to, without having doubts. One importance of branding is the identity it creates (Higham, 2009). Identity is a key component in the retention of clients. Brands are symbols of what people have come to love and appreciate. Although they may sometimes look old, it is up to the organization to determine if a change in brand can cause a shift in customer loyalty. One of the major effects of online marketing is the website traffic that may increase after time. It is a well-known fact that, many individuals spend most of the working hours online. With online marketing, it becomes easier to look for products and goods to purchase. If millions of people did this in an hour, the traffic created may be immense and result in site traffic. Online marketing strategies need to have numerous, comprehensive campaigns. That means that, an immense proportion of folks need to be involved in the progression (Ferrell & Hartline, 2010). Internet marketing increases the chances of sales. As a means of advertising, it is a new method of reaching consumers, while giving them time to do other activities.

Health Systems and Healthcare Systems Coursework

Health Systems and Healthcare Systems - Coursework Example It left the rest of the underprivileged population either to pay for the healthcare services it sought or to go without health care (Newdick 1995, p. 42). Thereby, it became evident to the then Labor government that the people in the UK were being deprived of even the very basic health care because they simply could not afford to pay for it. Thereby, the guiding philosophy behind the envisagement of the National Health Service was to make healthcare more affordable and to assure that even the marginalized UK citizens got access to affordable healthcare. The thing that needs to be understood is that the coming into existence of the National Health Service in the UK was the outcome of a marked shift in the mindset of the policy-making individuals and institutions with regards to health care. For instance, the contrivance of NHS was guided by the emerging belief that health care happened to be a basic right and did not happen to be a luxury doled out as a matter of charity (Gormley 1999, P. 26). The ruling elites in the UK did come to the agreement that the existent health care system in the UK was in a state of abysmal mess and that a National Health Service was needed to replace this lackadaisical and biased system. The good thing was that the health care infrastructure created during the II World War did help a lot in the creation of a National Health Service in the UK (Gormley 1999). The emergency medical services and the healthcare infrastructure created during the II World War did help a lot in the creation of a pan UK National H ealth Service. The II World War had a cataclysmic impact on the governance in general and on the health care in particular. This planned upheaval did go a long way in the envisagement of a very democratic and egalitarian health care system in the UK.

Reading Strategy Essay Example for Free

Reading Strategy Essay What Is It? To aid their comprehension, skillful readers ask themselves questions before, during, and after they read. You can help students become more proficient by modeling this process for them and encouraging them to use it when they read independently. Why Is It Important? Dolores Durkins research in 1979 showed that most teachers asked students questions after they had read, as opposed to questioning to improve comprehension before or while they read. In the late 1990s, further research (Pressley, et al. 1998) Revealed that despite the abundance of research supporting questioning before, during, and after reading to help comprehension, teachers still favored post-reading comprehension questions. Researchers have also found that when adult readers are asked to think aloud as they read, they employ a wide variety of comprehension strategies, including asking and answering questions before, during, and after reading (Pressley and Afflerbach 1995). Proficient adult readers: Are aware of why they are reading the text Preview and make predictions Read selectively Make connections and associations with the text based on what they already know. Refine predictions and expectations Use context to identify unfamiliar words Reread and make notes Evaluate the quality of the text Review important points in the text Consider how the information might be used in the future Successful reading is not simply the mechanical process of decoding text. Rather, it is a process of active inquiry. Good readers approach a text with questions and develop new questions as they read, for example: What is this story about? What does the main character want? Will she get it? If so, how? Even after reading, engaged readers still ask questions: What is the meaning of what I have read? Why did the author end the paragraph (or chapter, or book) in this way? What was the authors purpose in writing this? Good authors anticipate the readers questions and plant questions in the readers mind (think of a title such as, Are You My Mother? by P. D. Eastman). In this way, reading becomes a collaboration between the reader and the author. The authors job is to raise questions and then answer them – or provide several possible answers. Readers cooperate by asking the right questions, paying careful attention to the authors answers, and asking questions of their own. HOW CAN YOU MAKE IT HAPPEN? To help readers learn to ask questions before, during, and after reading, think aloud the next time you are reading a book, article, or set of directions. Write each question on a post-it note and stick it on the text you have the question about. You may be surprised at how many typically unspoken questions you ponder, ask, and answer as you read. You may wonder as you read or after you read at the authors choice of title, at a vocabulary word, or about how you will use this information in the future. You should begin to model these kinds of questions in the primary grades during read-aloud times, when you can say out loud what you are thinking and asking. Read a book or text to the class, and model your thinking and questioning. Emphasize that even though you are an adult reader, questions before, during, and after reading continue to help you gain an understanding of the text you are reading. Ask questions such as: What clues does the title give me about the story? Is this a real or imaginary story? Why am I reading this? What do I already know about___? What predictions can I make? Pre-select several stopping points within the text to ask and answer reading questions. Stopping points should not be so frequent that they hinder comprehension or fluid reading of a text. This is also an excellent time to model repair strategies to correct miscomprehension. Start reading the text, and ask yourself questions while reading: What do I understand from what I just read? What is the main idea? What picture is the author painting in my head? Do I need to reread so that I understand? Then reread the text, asking the following questions when you are finished: Which of my predictions were right? What information from the text tells me that I am correct? What were the main ideas? What connections can I make to the text? How do I feel about it? Encourage students to ask their own questions after you have modeled this strategy, and write all their questions on chart paper. Students can be grouped to answer one anothers questions and generate new ones based on discussions. Be sure the focus is not on finding the correct answers, because many questions may be subjective, but on curiosity, wondering, and asking thoughtful questions. After students become aware of the best times to ask questions during the reading process, be sure to ask them a variety of questions that: Can be used to gain a deeper understanding of the text Have answers that might be different for everyone Have answers that can be found in the text Clarify the authors intent Can help clarify meaning Help them make inferences Help them make predictions Help them make connections to other texts or prior knowledge As students begin to read text independently, you should continue to model the questioning process and encourage students to use it often. In the upper elementary and middle school grades, a framework for questions to ask before, during, and after reading can serve as a guide as students work with more challenging texts and begin to internalize comprehension strategies. You can use an overhead projector to jot notes on the framework as you think aloud while reading a text. As students become comfortable with the questioning strategy, they may use the guide independently while reading, with the goal of generating questions before, during, and after reading to increase comprehension. How Can You Stretch Students Thinking? The best way to stretch students thinking about a text is to help them ask increasingly challenging questions. Some of the most challenging questions are Why? questions about the authors intentions and the design of the text. For example: Why do you think the author chose this particular setting? Why do you think the author ended the story in this way? Why do you think the author chose to tell the story from the point of view of the daughter? What does the author seem to be assuming about the readers political beliefs? Another way to challenge readers is to ask them open-ended question that require evidence from the text to answer. For example: What does Huck think about girls? What is your evidence? Which character in the story is most unlike Anna? Explain your reasons, based on evidence from the novel? What is the authors opinion about affirmative action in higher education? How do you know? Be sure to explicitly model your own challenging questions while reading aloud a variety of texts, including novels, subject-area textbooks, articles, and nonfiction. Help students see that answering challenging questions can help them understand text at a deeper level, ultimately making reading a more enjoyable and valuable experience. As students become proficient in generating challenging questions, have them group the questions the time they were asked (before, during or after reading). Students can determine their own categories, justify their reasons for placing questions into the categories, and determine how this can help their reading comprehension. When Can You Use It? Reading/English Students who have similar interests can read the same text and meet to discuss their thoughts in a book club. Members can be given a set of sticky notes to mark questions they have before, during, and after reading the text. Members can then share their question with one another to clarify understanding within their group. Since students reading level may not necessarily determine which book club they choose to join, accommodations may need to be made, including buddy reading, audio recordings of the text, or the use of computer-aided reading systems. Writing  Good writers anticipate their readers questions. Have students jot down the questions they will attempt to answer in an essay or short story before they write it, in the order that they plan to answer them. Stress that this should not be a mechanical process – as students write they probably will think of additional questions to ask and answer. The key point is to have students think of themselves as having a conversation with the reader – and a big part of this is knowing what questions the reader is likely to ask. Math Students can ask questions before, during, and after solving a math problem. Have students think aloud or write in groups to generate questions to complete performance tasks related to mathematics. Social Studies Use before, during, and after questions when beginning a new chapter or unit of study in any social studies topic. Select a piece of text, and have students generate questions related to the topic. At the end of the unit of study, refer back to the questions and discuss how the questions helped students to understand the content. Science Use before, during, and after questions to review an article or science text. You can discuss articles related to a recent scientific discovery with students and then generate questions that would help them to focus their attention on important information. Lesson Plans Lesson Plan: Questioning, The Mitten This lesson is designed to introduce primary students to the importance of asking questions before, during, and after listening to a story. In this lesson, using the story The Mitten by Jan Brett, students learn how to become good readers by asking questions. This is the first lesson in a set of questioning lessons designed for primary grades. Lesson Plan: Questioning, Grandfathers Journey. This lesson is for intermediate students using the strategy with the book, Grandfathers Journey, by Allen Say. Lesson Plan: Questioning, Kokos Kitten This lesson is designed to establish primary students skills in asking questions before, during, and after they listen to a story. You can help students learn to become better readers by modeling how and when you ask questions while reading aloud the true story, Kokos Kitten, by Dr. Francine Patterson. This is the second lesson in a set of questioning lessons designed for primary grades. Lesson Plan: Asking Pre-Reading Questions This is a language arts lesson for students in grades 3-5. Students will learn about asking questions before reading and will make predictions based on the discussion of the questions. Lesson Plan: Asking Questions When Reading In this lesson, the teacher will read The Wall by Eve Bunting with the purpose of focusing on asking important questions. The students and the teacher will then categorize the questions according to the criteria for each.  © 2000-2012 Pearson Education, Inc. All Rights Reserved. Original URL: http://www. teachervision. fen. com/lesson-plan/reading-comprehension/48698. html Asking Questions When Reading Grade Levels: 4 8 Lesson Summary. Generating questions plays a key role in the process of learning how to read, and then again in learning how to read better. There are so many question that students may have about the text that they encounter – questions about the authors style or purpose, questions about new vocabulary, questions about what might happen, etc. Students need to first begin to feel comfortable asking questions, then learn to ask the vital questions that will direct their focus and clear up confusion. In this lesson, the teacher will read The Wall by Eve Bunting with the purpose of focusing on asking important questions. The students and the teacher will then categorize the questions according to the criteria for each. Materials When you read the story ahead of time, write any questions that pop into your head on post-it notes and have them available. Provide large pieces of paper and post-its for students, and locate enough copies of the book The Wall for partners. Provide a piece of paper for each group of four students. Prepare a piece of chart paper titled QUESTIONS with different columns of categories: Questions that are answered in the text Questions that I have to make an inference to answer Questions that are not important to understanding the story. Questions that require research to answer Questions about the authors style Questions that clear up confusion Objectives: Students will ask questions before, during, and after reading. Students will categorize important vs. interesting questions with a focus on important questions. Procedure Explain that good readers ask questions before, during, and after reading to help them understand a story better. Today, were going to focus on asking questions. Present the book The Wall to the students and say, I will read the title, and the back cover and look at the illustrations and think of as many questions as I can. These are the questions that I have before reading. Read your prepared post-it notes to the students. Read the story to the children and think aloud, asking questions while reading. Stress that these are the questions you have during reading. Read your prepared post-it notes to the students. When you have finished reading the story, ask questions that pop into your head and stress that these are the questions that you have after reading. Read your prepared post-it notes to the students. Take your questions on post-its, think aloud, and categorize them in the appropriate column according to the type of question that you asked. The students partner-read and use post-its on pages where they have a question. Have partners narrow their questions down to two questions. Then have the partners share their questions with another paired group. The groups of four students choose one of their questions and write it on a larger piece of paper. Gather all students and have them share their questions. With help from the class, have students categorize their questions. Discuss the questions that are important vs. interesting, and have students focus on the important questions.  © 2000-2012 Pearson Education, Inc. All Rights Reserved. Original URL: http://www. teachervision. fen. com/lesson-plan/reading-comprehension/48697. html Asking Pre-Reading Questions Grade Levels: 3 5 Lesson Summary This is a language arts lesson for students in grades 3-5. Students will learn about asking questions before reading and will make predictions based on the discussion of the questions. Students should be able to differentiate between a question and a statement, generate questions, and work in cooperative, heterogeneous groups. Objectives Students will brainstorm prior knowledge about the topic of a text Students will make predictions about the text by asking effective before reading questions in order to improve our reading comprehension. Key Understandings Asking and discussing questions will improve our comprehension of the text. Good readers ask questions before they read. Materials Two narrative texts Pre-reading Show Rubric Pledge Procedure Select two narrative texts, one will be used to demonstrate the before reading questioning strategy, the other will be used for guided practice. It may be easier to choose two texts by the same author or two texts of the same genre. Discuss the ways in which a pre-game show and asking questions before, during, and after reading are similar. Good readers are like sports casters. Just as sports casters discuss the sports event before, during, and after the game, good readers ask and discuss questions before, during, and after reading. This improves comprehension, or understanding, of the text. You may say something such as, Who has watched a football, basketball, or baseball game on television? Sports casters help us understand the game by discussing it. They discuss the game with us before the game, during the game and after the game. Before the game, there is a pre-game analysis. That means that the announcer gives us background information about the game, teams, players, and coaches. This information can be used to make predictions about the outcome of the game. During the game, the announcers provide play-by-play coverage. They discuss important or controversial plays to help us understand whats going on in the game and to explain how certain plays may affect the outcome of the game. They even provide replays of the most important events of the game to make sure we remember them. Finally, after the game, announcers interview the coaches and players to get different perspectives about how the game was played. They review the highlights of the game, confirm or disprove their predictions, and discuss the implications of the outcome of the game. Tell students they are going to focus on asking questions before they begin reading a text. If possible, show a video clip of a pre-game sports cast. Use the analogy of a pre-game show and before reading questions to help students ask effective before reading questions. As you generate questions for each topic. Spend some time wondering about the answers and making predictions about the book. Write your predictions about the book in a separate column. Identify a purpose for reading the text. Narrative = for literary experience/enjoyment Expository = for information Functional = to perform a task/follow directions. Examine the cover illustration and read the title, modeling how to ask questions. Write the questions on chart paper or on an overhead projector. Look at the author and model how to generate questions. Activate background knowledge by taking a picture walk with students. Cover the print with sticky notes, and think aloud as you model how to generate questions, make predictions, and build vocabulary by carefully examining and discussing the illustrations in the text. Ask questions about the setting, characters, events, and genre of the book. Pre-Game Show Questions Before Reading Predictions Team A vs. Team B What teams are playing? What do we know about these teams? Where are they from? Have we ever seen either team play? In your opinion, are they skilled? Is one team better than the other? Title of Story/Cover What topic might this story be about? What do we already know about this topic? Have we read any other books about this topic? Do we have any experience related to this topic? Where and when did we have the experience? Coach Who is the coach? What do we know about the coach? What teams has he/she coached in the past? What is his/her coaching style? Author Who is the author? Who is the illustrator? What books have he/she written or illustrated in the past? Can we describe the style of the author/illustrator? Have I ever read other texts by this author? If so, what do I remember about those texts? Stadium Where is the game being played? Who has the home field advantage? What are the current weather conditions? How will the weather conditions affect the game? Setting Where and when does the story take place? Is the place/time familiar or unfamiliar to us? Have we read any other stories with a similar setting? Players Who are the key players? What positions do they play? What are their skills? Characters Who are the main characters? What role might they play in the story? Can we predict some of their character traits by examining the illustrations? Plays What plays are the coaches likely to run? Events What events may take place in this story? Rules/Principles of Game What are the rules of the game? What are winning strategies? Genre of Text What genre of story is this? (fairytale, folktale) Have we read other stories of the same genre? What are the characteristics of this genre? Tell students that the class will read the story together tomorrow, and learn to ask new questions while they are reading to help understand the story. Guided practice Give students the opportunity to practice writing and discussing some before reading questions for a new story. Place students in 6 groups and have each group record or role play a pre-reading show for the new book, just as sports casters broadcast a pre-game show. 1. title/cover 2. author/illustrator 3. setting 4. characters 5. events 6. genre of literature Select student leaders to guide each groups through the process of examining the cover of the new story and taking a picture walk. Allow groups to discuss their topic. Students should generate two of their own before reading questions on their topic, and then share their questions and provide feedback to each other. Have groups include information from their prior knowledge and personal experience as they discuss the before reading questions, and have them discuss the possible answers and make predictions about the book. After each student has had the opportunity to formulate and write two questions, jigsaw the groups to form TV crews for a pre-reading show. Each TV crew should have six students, one student from each group, 1-6. Review the parts of the rubric. Provide a time limit for each TV show, and tell students that each show should include: an introduction of the members of the TV crew slogan, jingle, or music a discussion of their prior knowledge about the topic a discussion of each members questions predictions about the book from each member Give groups the opportunity to practice asking and discussing their questions before role playing or videotaping their show. If time permits, allow students to make larger visual aids to display during the discussion. Microphones can be made quickly from rolling paper into tubes. Sharing Ideas Distribute rubrics to the class. Allow students to score each TV crew as they present. Independent Practice Have students think of a younger child that they will spend time with this week. Have them think of a book that they can read to the child. Have students use some of the before reading questioning strategies they learned to help the younger child understand the story. Students can use this questions framework worksheet to help them with questions to ask before reading, and help the child make predictions. The worksheet reminds students to ask questions about the title and cover, author and illustrator, setting, characters, events and genre. Assessment Each group will be assessed using the scores from the presentation rubric, scored by their peers and teacher.  © 2000-2012 Pearson Education, Inc. All Rights Reserved. Running Records Page Description: A running record is a way to assess a students reading progress by systematically evaluating a students oral reading and identifying error patterns. This template will help you track your students oral reading accuracy. Take advantages from kids that love harry potter Book Covers from Around the World: Harry Potter and the Prisoner of Azkaban Page Description: Enjoy comparing and contrasting colorful cover art for J. K. Rowlings Harry Potter and the Prisoner of Azkaban with this printable handout. Discuss the differences in interpretations from around the world with your students. Grade Levels: 2 7 Analyzing a Book Character Page Description: This chart of questions will help students analyze the cover art of a book. Use this worksheet when talking about the different cover art on each international edition of the Harry Potter books. Grade Levels: 3 – 8 Literacy Glossary Page 1 of 2 Accuracy Rate: This is the rate, shown as a percent, at which students accurately read the text. Concept Map: A concept map is a type of graphic organizer which allows students to consider relationships among various concepts. Often students are encouraged to draw arrows between related concepts enclosed in oval or other shapes. Error Rate: This is a ratio of errors to words in the text. Fluency: The rate and accuracy with which a person reads. Fluency results from practicing reading skills often and with a high rate of success. Formative Assessment: These tests are ongoing and based on the curriculum, providing a way to monitor student progress. They can be used to place students in groups, based on instructional needs. Frustrational Level: This is the level at which students are unable to read with adequate comprehension. Genre: A genre is a particular type of literature, such as narratives, poetry, dramas, or fables. Independent Level: This is the level at which students can read without assistance. Materials at this level should be chosen for independent reading, or fluency practice. Independent Reading Inventories: An informal formative assessment that provides graded word lists and passages designed to assess the oral reading and listening comprehension. Insertion: In a running record or informal reading inventory, this is a miscue in which students add another word when reading printed text. For example, if the sentence is: The dog played, the student reads: The happy dog played. Instructional Level: This is the level at which students can read with assistance from the teacher. Materials at this level should be chosen for reading instruction. Metacognition: This is thinking about ones own thinking, or being aware of ones own learning. When students are aware of how they think and learn, they can be taught to regulate their thought and learning processes. Omission: In a running record or informal reading inventory, this is a miscue in which students do not read a word or words in the printed text. For example, if the sentence is: The sky was bright blue, the student reads: The sky was blue. Onset: The part of a syllable that comes before the vowel of a syllable. The onset of the word box is /b/. Phoneme: the smallest unit of sound. It distinguishes one word from another (e. g. , man and fan are distinguished by the initial phoneme). Phonemic Awareness: This is a type of phonological awareness that involves the awareness and manipulation of individual sounds. Phonological Awareness: The auditory awareness of sounds, words, and sentences. The understanding that speech is composed of sentences made up of words. Words are comprised of syllables, and syllables are comprised of phonemes. Qualitative Data: Qualitative data consist of verbal or graphic descriptions of behavior and experience resulting from processes of observation, interpretation, and analysis. It is often comprehensive, holistic, and expansive. Qualitative Tools: These are tools that produce qualitative data consisting of verbal or graphic descriptions of behavior and experience resulting from processes of observation, interpretation, and analysis. Quantitative Data: Quantitative data consist of information represented in the form of numbers that can be analyzed by means of descriptive or inferential statistics. It is often precise and narrow data. Reading Conferences: Conferences conducted by teachers during independent reading time provide an opportunity to meet with a student to assess progress, to note reading strategies that are being used, monitor books being read, and to provide guidance in developing reading strategies. Rime: The part of a syllable that consists of its vowel and any consonant sounds that come after it. The rime of the word box is /ox/. Scaffolding: A scaffold is a supporting framework. Scaffolded learning is a teaching strategy that helps support students in their learning when they may have difficulties. A goal of scaffolded learning is to have students use a particular strategy independently. Screening Tests: These tests provide information that serves as a baseline. They are usually given to determine the appropriate starting place for instruction. Self-Correction: In a running record or informal reading inventory, this is a miscue in which students do not read a word or words correctly, but return to the text and read the word or words correctly. Self-Correction Rate: This is the ratio of self-corrections to errors when reading the text. Sound-Print Connection: Understanding the relationship between print and sound. Substitution: In a running record or informal reading inventory, this is a miscue in which students replace the printed word with another word. For example, if the sentence is: She said, No,' the student reads: She shouted, No. Summative Assessment: These tests are usually given at the end of a unit or at the end of the year. They assess a students strengths and weaknesses over a period of time.

How The Product Will Be Marketed :: Business and Management Studies

How The Product Will Be Marketed The trainers will have to be repositioned in my adverts to appeal more to elderly people, which will mean finding the areas of current trainer adverts that are targeted at younger people and replace them with alternatives which are more aimed at older people. This should be done but I must make sure that the product is still represented how I want it at the end of my advert. I would like my product to be seen by older folks as something that can give them more speed, balance, and a physical advantage, whilst still being comfortable and with a smart appearance for a pair of trainers. Associating the product with these characteristics can do this. The Nike trainer advert I described in the introduction was of two sportsmen beating a man in a fight due to their amazing speed, given to them by their Nike footwear. If I was to make this appeal to over 60s then I would have to replace the two Nike-endorsing athletes with older alternatives, and to complete all my aims in general I would have to add something about how the trainers give you a more sophisticated look. Also my questionnaire revealed that 44% of elderly people believe that inflexibility in a shoe is the worst characteristic so this must be avoided and overcome. For my TV advert I have decided to have the camera focus the viewers on a man who is working out hard and training for a race, and he is talking how it has taken him so long to get here and how he's devoted his life to it. Then in the race an old man wearing Donaldsons trainers beats him. This links Donaldsons to achievement and success, and will appeal to older people because it shows how Donaldsons trainers can make them do things they could only do when they were young. Next in the advert the man is at a press conference in a suit still wearing the trainers, and he praises the shoes and claims they are why he won. This scene relates the brand to elegance and having a smart appearance, if a famous, successful man is wearing the Donaldsons with his suit. Also when he claims the Donaldsons made him win it shows that it doesn't matter how much physical ability you have beforehand, Donaldsons can make you amazingly good.

John Updike’s A & Revolution Essay

John Updike’s A &P speaks for those without voice, champions the defeated, encourages the discouraged, incites the timid, and most importantly, proves the worth of a brave act, however small and insignificant. At the time when John Updike’s A & P was written, the social climate was anything but calm. It was way beyond tranquil. From the historical view, it was on the verge of a revolution – a social revolution. A & P was published in the The New Yorker in the 1960s. As history would later reveal, the 1960s represented an era which saw the rise of American civil rights movements and neoconservativism. This era gave birth to feminism and gay rights. Basic human rights were questioned, revisited, and advocated vigorously. This agitated state of the current environment was depicted distinctly in the story. The hero of the story, Sammy, chivalrous and smitten, championed the girls’ cause by quitting his job, rather impulsively. As John Updike’s Sammy put it, â€Å"Policy is what the Kingpins want. What the others want is juvenile delinquency. † (Updike 1). Sammy is just aching, anxious, and yearning to break free from the conventionality represented by the supermarket and its so-called policies that when something out of the ordinary disrupts a rather â€Å"empty store† on a â€Å"Thursday afternoon†, everyone was dislodged from their comfort zones. The girls, young and attractive, at least to the eyes of Sammy, served as the incendiary agent that will ultimately light up Sammy’s inner fire to stand against conformity. As The New Yorker’s reader base is largely of the cultured and literary set, John Updike’s portrait of a young boy, captivated by a barely clad girl and who does something impetuously, attempts, rather successfully, to challenge the readers to reconsider their own decisions, and views on the pressing matters at the time. (Wells 129) From an impressionistic standpoint, the story expects its reader to comprehend and react to Sammy in a manner that the emotions solicited from the reader go beyond the text or the dialogue. The story demands that the reader feels the dramatic irony in Sammy’s condition — compassion towards his hopeless ideal of getting the girl but at the same time rallying behind him in his futile attempt through his brazen move of resigning. However, on the aesthetic view, Toni Saldivar’s work, â€Å"The Art of John Updike’s A & P†, juxtaposes Sammy’s â€Å"Queenie† with Sandro Botticelli’s Birth of Venus. The 15th century painting’s main attraction is Venus, the Greek goddess of love. With Venus, are two women who seem to be attending to her needs. One figure is even welcoming her as she arrives in the shoreline seemingly to cover her with an adorned cloth just as a servant or lady-in-waiting would assist a queen. Sammy coined a name, Queenie, for his object of affection. John Updike went a little further as to solicit an imagery of boyish fervor and enjoyment for his readers. The writer’s reputation for liking and fantasizing about women can somewhat be gleaned from Sammy’s description of his Queenie. John Updike makes Sammy describe his â€Å"Queen† and with his manner of description, the striking similarity with that of Botticelli’s painting is undeniable. The prominent neck, the long, white legs down to the bare feet of Venus in Botticelli’s painting is the artistic portrayal of Sammy’s object of affection. Add to that the the painting depicts Venus as coming from the sea, Sammy’s girls are wearing bikinis and looked like they just came from the beach. It is at this point that the readers may wonder if Sammy had made the illusion gone too far as when he equated the girl that caught his eye to a queen complete with ladies-in-waiting, and has irreparably set himself up for a crashing disappointment. When one reads A & P, the influence of and similarity to James Joyce’s â€Å"Araby† is clearly evident. Like Araby, John Updike’s story is told â€Å"by a young man now much the wiser, presumably, for his frustrating infatuation with a beautiful but inaccessible girl whose allure excites him into confusing sexual impulses for those of honor and chivalry. † (Wells) The details by which the heroes of both Araby and A & P describe the one they desired are very comparable. â€Å"Both boys are excited by specified whiteness about the girls. † (Wells) Sammy referred to Queenie’s long white prima-donna legs and her white shoulders to which he seemed to cannot get enough of as he repeatedly mentioned them throughout the narrative. Moreover, this allusion to Sammy’s Queenie’s â€Å"whiteness† once again reinforces the idea that Sammy’s object of desire is unattainable — one that rises above the mere mortality of Sammy’s common existence. From a mimetic viewpoint, the 1960s, North Bostonian setting of the story lends some unrealistic elements to the three girls in bikinis coming in the store which is five miles from the beach. At first glance, it seemed that it was all happening in Sammy’s mind as he is imagining things on a rather slow day in his meager job. Three girls in bikinis is a picture very common in a nineteen year old boy’s mind. However, the presence of skimpily clad girls is not at all far-fetched. It was the 60’s after all, where everything is being challenged. It was a period of trying out new things, especially common with the youth. And this change, especially in a community where A&P is situated is being chided by those of the older generation which is represented by Sammy’s manager. Even the attitude and behavior of the shoppers as very timid and seemed like just going through the motions of shopping is very typical. The narration of the events was very real, and very accurate in the way as it is described by a teenager like Sammy. In addition, from a structural viewpoint, This was set in North Boston, â€Å"five miles from a beach†, in the 1960s where â€Å"women generally put on a shirt or shorts or something before they get out of the car into the street. † More precisely, the whole narrative was set inside the A&P supermarket. It transpired in only a few minutes — just enough for the girls in bikinis to ask and look for the Herring snacks among the aisles and shelves and pay for them. However, the way Sammy described the wholse scene, it seemed like an eternity. It is as if time stopped and took a vacation and everything was in slow motion. Lengel, Sammy’s boss, is portrayed as a paragon of morality. The fact that he teaches Sunday school says it all. The story was narrated in colloquial speech befitting the times — with reference to apathetic shoppers as â€Å"sheep†. It was a rather quiet and uninteresting day in a rather uneventful place as a middle-of-town supermarket. This framework casts the backdrop for Sammy’s shining moment even though he narrated it as â€Å"the sad part of the story†. The three girls in their bikinis were, to say the least, out of place. Lengel, who â€Å"doesn’t miss that much†, along with his iron-clad virtues and stature in the community beckons him to say something about the extraordinary scene that is already causing quite a commotion in an otherwise dull supermarket. Lengel had to uphold the norm and reinforce the policy. Sammy was a witness to all of these. His â€Å"Queen† was being questioned and put in her place by the mortal Lengel. Sammy, still overwhelmed with passion, decided to do something — anything. From a formalist view, everything was seen through the eyes of Sammy. His view on the world, his co-workers, his manager, and his object of desire — everything was coming and interpreted from his eyes. The way the store manager frowned upon the girls is typical of an upbringing that emphasizes severe adherence to the norm. North Boston is a conservative community who seemed to not have been affected yet with the changes that are transpiring outside. The readers are being given a peek to Sammy’s thoughts and more importantly, the process by which he reasoned out and made his courageous decision of quitting his job. It was a pyrrhic victory for the narrative’s hero. From an impressionistic view, John Updike encourages the readers to rally behind Sammy’s cause. At the outset, our hero approached his otherwise brazen move with much trepidation. Managing only a whimper of a rather inaudible utterance of his ultimate outcry, he had to utter the words twice for Lengel to hear him and also, and more importantly, to reassure himself of his decision. This can be seen as Updike inciting his readers to encourage and approve the girls’ unsuspected hero’s bold action towards an immovable establishment as Lengel. In an era where change is facilitated and promoted, where views are starting to lean toward the liberal, and where the one quiver in our hero’s voice may as well be heard as a loud roar, Updike wants Sammy’s â€Å"I quit† to resonate far beyond the reader base of The New Yorker. Updike succeeded in poignantly portraying the ability of the 19-year-old boy in the A & P to defend his desires with whatever he has. In the supermarket, he has no power, he has no influence, so in order to voice out his opposition to what was going on, he did the only thing that he could do that will have at least the desired effect — he quit. It is regrettable that by the time Sammy stepped out of the supermarket, his girls were gone. The unsung hero will remain, well, unsung and unnoticed. The readers are expected to applaud Sammy for his candor. I, as a reader, wanted to take his hand and shake it and give him a pat on the back for his courage to stand up to his manager. Although I would have cringed at the idea that he is losing a job that is quite important not only to him but his family as well, I would have nevertheless congratulated him for a rather bold display of what he thinks is right. The central conflict of this story transpires in Sammy’s head — the decision whether he will act on what he is feeling, and whether this is the opportune time to challenge the supermarket’s policy or not. Events, descriptions and dialogues in the story revolve around helping Sammy in making this difficult decision. Right after this triumph of sorts, Updike gives us the hero’s ambivalent epiphany: â€Å"I felt how hard the world was going to be to me hereafter†. (Updike 1) All throughout the narrative, the character spoke in a colloquial manner. The choice of the word — hereafter — seems out of place. Nevertheless, Updike might have purposely used it to connote a realization beyond what the hero, as well as the readers, can comprehend at the moment. It speaks of the aftermath of making a bold move, and initiating an unprecedented action. The â€Å"hereafter† in the narrative characterizes uncertainty. Sammy does not regret what he had done, but he expresses hesitation on what is to come and what is to happen. He went in as so far as to predict that it was not something good. Nevertheless, the fact that he looks to the â€Å"hereafter†, how ever dreary it may be, denotes something positive. Sammy looking to his own future and sees something bleak, shows the resiliency of the human spirit. An act, however great and noteworthy, may go unnoticed. It might even bring forth repercussions. Sammy proves to the readers, greater than the indefiniteness looming ahead, it was all worth it. Works Cited Saldivar, Toni. â€Å"The Art of John Updike’s â€Å"A & P†. † Studies in Short Fiction 34 (1997): 215. Wells, Walter. â€Å"John Updike’s â€Å"A & P†: A Return Visit to Araby†. Studies in Short Fiction 30 (1993): 127+.

Goods and Services Tax

K SYMBIOSIS INSTITUTE OF MANAGEMENT STUDIES Goods & Services Tax Report submitted to Dr. Dhirendra Deshpande in partial fulfillment for the degree of Masters in Business Administration Symbiosis International University, Pune Abstract: This report is an attempt to understand the impact of GST on Indian economy. The report defines Sales Tax and Value-Added Tax (VAT). It then looks at the Goods and Services Tax (GST) design in India which has been adapted to suit the Indian taxation system.The report ends with the probable impact of GST on Indian economy and the limitations of the implementation of GST. ? Contents Introduction3 Sales Tax3 Types of sales tax3 Sales tax in India4 Value- Added Tax (VAT)6 Importance of VAT in India6 Advantages Of VAT6 Disadvantages of VAT7 Items covered under VAT7 Tax implication under Value Added Tax Act8 VAT vs. Sales Tax8 Goods and Services Tax (GST)10 Introduction10 The Need for GST10 Benefits of GST11 How GST Will Work12 GST vs. VAT14 GST vs. SALES TA X15 Limitation of GST16 IntroductionThis report is an attempt to understand the impact of GST on Indian economy. The report starts by defining Sales Tax and Value-Added Tax (VAT). It then looks at the Goods and Services Tax (GST) design in India which has been adapted to suit the Indian taxation system. The report ends with the probable impact of GST on Indian economy. Sales Tax A sales tax is a tax paid to a governing body by a seller for the sales of certain goods and services. Laws allow the seller to collect funds for the tax from the consumer at the point of purchase.Laws may allow sellers to itemiz (state item by item) the tax separately from the price of the goods or services, or require it to be included in the price (tax-inclusive). The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale. When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. Often laws provide for the exe mption of certain goods or services from sales and use tax. Types of sales tax Gross receipts taxes: This tax has been criticized for its â€Å"cascading† or â€Å"pyramiding† effect, in which an item is taxed more than once as it makes its way from production to final retail sale. †¢Excise taxes: Applied to a narrow range of products, such as gasoline or alcohol, usually imposed on the producer or wholesaler rather than the retail seller. †¢Use tax: Imposed directly on the consumer of goods purchased without sales tax, generally items purchased from a vendor who is not under the jurisdiction of the taxing authority (e. g. , a vendor in another state).Use taxes are commonly imposed by states with a sales tax, but are usually only enforced for large items such as automobiles and boats. †¢Securities turnover excise tax on the trade of securities. †¢Value added taxes: In which tax is charged on all sales, thus avoiding the need for a system of resale c ertificates. Tax cascading is avoided by applying the tax only to the difference (â€Å"value added†) between the price paid by the first purchaser and the price paid by each subsequent purchaser of the same item. †¢Fair Tax: A proposed federal sales tax, intended to replace the U. S. ederal income tax. †¢Turnover tax: Similar to a sales tax, but applied to intermediate and possibly capital goods as an indirect tax. Sales tax in India Central Sales tax is generally payable on the sale of all goods by a dealer in the course of inter-state Trade or commerce or, outside a State or, in the course of import into or, export from India. According to S3, a sale or purchase shall be deemed to take place in the course of interstate trade or commerce in the following cases: 1. When the sale or purchase occasions the movement of goods from one State to another; 2.When the sale is affected by a transfer of documents of title to the goods during their movement from one State to a nother. Where the goods are delivered to a carrier or other bailee for transmission, the movement of the goods for the purpose of clause (b) above, is deemed to start at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee. Also, when the movement of goods starts and terminates in the same State, it shall not be deemed to be a movement of goods from one State to another.To make a sale as one in the course of interstate trade, there must be an obligation to transport the goods outside the state. The obligation may be of the seller or the buyer. It may arise by reason of statute or contract between the parties or from mutual understanding or agreement between them or, even from the nature of the transaction, which linked the sale to such transaction. There must be a contract between the seller and the buyer. According to the terms of the contract, the goods must be moved from one state to another.If there is no contract, then there is no inter-state sale. There can be an interstate sale even if the buyer and the seller belong to the same state; even if the goods move from one state to another as a result of a contract of sale; or, the goods are sold while they are in transit by transfer of documents. Sales tax is payable to the sales tax authority in the state from which the movement of goods commences. It is to be paid by every dealer on the sale of any goods effected by him in the course of inter-state trade or ommerce, notwithstanding that no liability to tax on the sale of goods arises under the tax laws of the appropriate state. No state can levy sales tax on any sale or purchase where such sale or purchase takes place †¢outside the state and †¢in the course of import of goods into or export of goods outside India. Only the parliament can levy tax on inter-state sale or purchase of goods Not all despatches of goods from one state to another result in inter state sales rather the movement must be on account of a covenant or incident of the contract of sales.There are some instances wherein the goods are moved out of the selling state and yet they are not considered inter state sales :- 1. Intra-state sales 2. Stock transfer from head office to branch & vice versa 3. Import and Export sales or purchases 4. Sale through commission agent / on account sales 5. Delivery of Goods for executing works contract Exceptions in the sales tax include: 1. Sales to resellers such as wholesalers and retailers that have a valid state resale certificate. 2.Sales to tax-exempt institutions such as schools or charities Value- Added Tax (VAT) VAT is a multi point levy where the tax paid on local purchases from the registered dealer can be set off against the tax payable on the sale of goods, other than special goods. Example: Consider the manufacture and sale of any item, which in this case we will call a widget. In what follows, the term â€Å"gross margin† is used rather than â€Å"profi t†. Profit is only what is left after paying other costs, such as rent and personnel. Importance of VAT in IndiaIndia, particularly being a trading community, has always believed in accepting and adopting loopholes in any system administered by State or Centre. If a well-administered system comes in, it only closes options for traders and businessmen to evade paying their taxes, but also makes sure that they are compelled to keep proper records of sales and purchases. Under the VAT system, no exemptions are given and a tax is levied at every stage of manufacture of a product. At every stage of value-addition, the tax that is levied on the inputs can be claimed back from tax authorities.At a macro level, two issues make the introduction of VAT critical for India. 1. Industry watchers believe that the VAT system, if enforced properly, will form part of the fiscal consolidation strategy for the country. It could, in fact, help address issues like fiscal deficit problem. Also the revenues estimated to be collected can actually mean lowering of fiscal deficit burden for the government. International Monetary Fund (IMF), in the semi-annual World Economic Outlook expressed its concern for India's large fiscal deficit – at 6 per cent of GDP. 2.Moreover any globally accepted tax administrative system would only help India integrate better in the World Trade Organization regime Advantages Of VAT 1. Simplification – Under the CST Act, there are 8 types of tax rates- 1%, 2%, 4%, 8%, 10%, 12%, 20% and 25%. However, under the present VAT system, there are only 2 types of taxes 4% on declared goods and 10-12% on RNR. This will eliminate any disputes that relate to rates of tax and classification of goods as this is the most usual cause of litigation. It also helps to determine the relevant stage of the tax.This is necessary as the CST Act stipulates that the tax levies at the first stage or the last stage differ. Consequently, the question of which stage of tax it falls under becomes another reason for litigation. Under the VAT system, tax is levied at each stage of the goods of sale or purchase. 2. Transparency – The tax that is levied at the first stage on the goods or sale or purchase is not transparent. This is because the amount of tax, which the goods have suffered, is not known at the subsequent stage. In the VAT system, the amount of tax is known at each and every stage of goods of sale or purchase. . Fair and Equitable – VAT introduces the uniform tax rates across the state so that unfair advantages cannot be taken while levying the tax. 4. Procedure of simplification – Procedures, relating to filing of returns, payment of tax, furnishing declaration and assessment are simplified under the VAT system so as to minimize any interface between the tax payer and the tax collector. 5. Minimize the Discretion – The VAT system proposes to minimize the discretion with the assessing officer so that every p erson is treated alike.For example, there would be no discretion involved in the imposition of penalty, late filing of returns, non-filing of returns, late payment of tax or non-payment of tax or in case of tax evasion. Such system would be free from all these harassment 6. Computerization – The VAT proposes computerization which would focus on the tax evaders by generating Exception Report. In a large number of cases, no processing or scrutiny of returns would be required as it would free the tax compliant dealers from all the harassment which is so much a part of assessment.The management information system, which would form a part of integral computerization, would make the tax department more efficient and responsive. Disadvantages of VAT 1. VAT is regressive 2. VAT is difficult to operate from position of both administration and business 3. VAT is inflationary 4. VAT favors capital intensive firms Items covered under VAT 1. All business transactions that are carried on w ithin a State by individuals/partnerships/ companies etc. are covered under VAT. 2. More than 550 items are covered under the new Indian VAT regime out of which 46 natural ; unprocessed local products will be exempt from VAT 3.Nearly 270 items including drugs and medicines, all industrial and agricultural inputs, capital goods as well as declared goods attract 4 % VAT in India. 4. The remaining items attract 12. 5 % VAT. Precious metals such as gold and bullion will be taxed at 1%. 5. Petrol and diesel are kept out of the VAT regime in India. Tax implication under Value Added Tax Act SellerBuyerSelling Price (Excluding Tax)Tax RateInvoice value (InclTax)Tax PayableTax CreditNet TaxOutflow AB1004% CST104404. 00 BC11412. 5% VAT128. 2514. 250*14. 25 CD12412. 5% VAT139. 5015. 5014. 251. 25 DConsumer13412. % VAT150. 7516. 7515. 501. 25 Total to Govt. VAT CST16. 75 4. 00 VAT vs. Sales Tax †¢VAT is a form of indirect tax which is imposed on products or services at different stages of manufacturing, where as Sales Tax is levied at the time of the purchase of the products or services. †¢VAT is levied on both the producer and consumer while a sales tax is levied on only the end consumer. †¢VAT involves tricky accounting while sales tax involves simpler accounting. †¢VAT is applied at the various stages of production while sales tax is applied on the total value of the purchase. VAT efficiently avoids evasion of taxes while a sales tax is unable to deal with this. †¢In VAT the method adopted is Input Tax Credit while Sales tax, liability of a dealer for a particular period is determined using the multiplication method. Goods and Services Tax (GST) Introduction Goods and Service Tax is a tax on goods and services, which is leviable at each point of sale or provision of service, in which at the time of sale of goods or providing the services the seller or service provider can claim the input credit of tax which he has paid while purchasing the good s or procuring the service. GST is the rate of tax remains the same but as per the necessity of the nation some goods or services can be declared as â€Å"exempted† or â€Å"Zero rated†. †¢A system Exports are zero rated and all the taxes paid while purchasing and manufacturing the goods including the taxes paid on raw material and services are returned to the exporter to make the exports competitive. †¢The sellers or service providers collect the tax from their customer, who may or may not be the ultimate customer, and before depositing the same to the exchequer, they deduct the tax they have already paid.The Need for GST †¢Avoid cascading effect of taxation: A main reason of the introduction of GST is to avoid cascading effect of taxes in India. For example manufacturing of a product attract CENVAT (Central Value Added Tax) is a component of the tax structure employed by many countries in the western section of Europe. CENVAT is derived from a tax syst em that is generally referred to as VAT. The manufacturer pays CENVAT on goods produced. According VAT rules, the sales tax is payable on the aggregate selling price which include CENVAT. Here there is no set off benefits available. Shortfall of Existing VAT: Indirect taxes like luxury tax, entertainment tax, are yet to be included in the VAT. These taxes are still existing and payable. †¢Shortfall of Existing CENVAT: Several taxes like additional customs duty, surcharges not included under CENVAT. Input tax and service tax set off is out of reach to the manufacturer and dealers. Benefits of GST †¢GST provide comprehensive and wider coverage of input credit setoff, you can use service tax credit for the payment of tax on sales of goods. †¢CST will be removed and need not pay.At present there is no input tax credit available for CST. †¢Many indirect taxes in state and central level submit by GST, you need to pay single GST instead of all. †¢Uniformity of tax rates across the states. †¢Ensure better compliance due to aggregate tax rate reduces. †¢By reducing the tax burden the competitiveness of Indian products in international market is expected to increase and there by development of the nation. †¢Price of goods is expected to be reduced in the long run as the benefit of less tax burden would be passed on to the customer. Overall tax compliance cost will reduce for government and can concentrate on GST. How GST Will Work The dealers registered under GST (Manufacturers, Wholesalers and retailers and service providers) charge GST on the price of goods and services from their customers and claim credits for the GST included in the price of their own purchases of goods and services used by them. While GST is paid at each step in the supply chain of goods and services, the paying dealers don’t actually bear the burden of the tax because GST is an indirect tax and ultimate burden of the GST has to be taken by the last c ustomer.This is because they include GST in the price of the goods and services they sell and can claim credits for the most GST included in the price of goods and services they buy. The cost of GST is borne by the final consumer, who can’t claim GST credits, i. e. input credit of the tax paid. How GST Will Work The dealers registered under GST (Manufacturers, Wholesalers and retailers and service providers) charge GST on the price of goods and services from their customers and claim credits for the GST included in the price of their own purchases of goods and services used by them.While GST is paid at each step in the supply chain of goods and services, the paying dealers don’t actually bear the burden of the tax because GST is an indirect tax and ultimate burden of the GST has to be taken by the last customer. This is because they include GST in the price of the goods and services they sell and can claim credits for the most GST included in the price of goods and ser vices they buy. The cost of GST is borne by the final consumer, who can’t claim GST credits, i. e. input credit of the tax paid. WorkingThe illustration shown below indicates, in terms of a hypothetical example with a manufacturer, one wholesaler and one retailer, how GST will work. Let us suppose that GST rate is 10%, with the manufacturer making value addition of Rs. 30 on his purchases worth Rs. 100 of input of goods and services used in the manufacturing process. The manufacturer will then pay net GST of Rs. 3 after setting-off Rs. 10 as GST paid on his inputs (i. e. Input Tax Credit) from gross GST of Rs. 13. The manufacturer sells the goods to the wholesaler. When the wholesaler sells the same goods after making value addition of (say), Rs. 0, he pays net GST of only Rs. 2, after setting-off of Input Tax Credit of Rs. 13 from the gross GST of Rs. 15 to the manufacturer. Similarly, when a retailer sells the same goods after a value addition of (say) Rs. 10, he pays net G ST of only Re. 1, after setting-off Rs. 15 from his gross GST of Rs. 16 paid to wholesaler. Thus, the manufacturer, wholesaler and retailer have to pay only Rs. 6 (= Rs. 3+Rs. 2+Re. 1) as GST on the value addition along the entire value chain from the producer to the retailer, after setting-off GST paid at the earlier stages.The overall burden of GST on the goods is thus much less. This is shown in the table below. The same illustration will hold in the case of final service provider as well. Stage of supply chain Purchase value of Input Value addition Value at which supply of goods and services made to next stage Rate of GST GST on output Input Tax credit Net GST= GST on output + Input tax credit Manufacturer 100 30 130 10% 13 10 13-10 = 3 Wholesaler 130 20 150 10% 15 13 15-13 = 2 Retailer 150 10 160 10% 16 15 16-15 = 1 The GST can be divided into following sections to understand it better: 1.Charging Tax: The dealers registered under GST (Manufacturers, Wholesalers and Retailers a nd Service Providers) are required to charge GST at the specified rate of tax on goods and services that they supply to customers. The GST payable is included in the price paid by the recipient of the goods and services. The supplier must deposit this amount of GST with the Government. 2. Getting Credit of GST: If the recipient of goods or services is a registered dealer (Manufacturers, Wholesalers and Retailers and Service Providers), he will normally be able to claim a credit for the amount of GST he has paid, provided he holds a proper tax invoice.This â€Å"input tax credit† is set off against any GST (Out Put), which the dealer charges on goods and services, which he supplies, to his customers. 3. Ultimate Burden of Tax on Last Customer: The net effect is that dealers charge GST but do not keep it, and pay GST but get a credit for it. This means that they act essentially as collecting agents for the Government. The ultimate burden of the tax falls on the last and final c onsumer of the goods and services, as this person gets no credit for the GST paid by him to his sellers or service providers. 4. Registration: Dealers will have to register for GST.These dealers will include the Suppliers, Manufacturers, Service Providers, Wholesalers and Retailers. If a dealer is not Registered, he normally cannot charge GST and cannot claim credit for the GST he pays and further cannot issue a tax invoice. 5. Tax Period: The tax period will have to be decided by the respective law and normally it is monthly and (or) quarterly. On a particular tax period, this is applicable to the dealer concerned; the dealer has to deposit the tax if his output credit is more. Than the input credit after considering the opening balance, if any, of the input credit. . Refunds: If for a tax period the input credit of a dealer is more than the output credit then he is eligible for refund subject to the provisions of law applicable in this respect. The excess may be carried forward to next period or may be refunded immediately depending upon the provision of law. 7. Exempted Goods and Services: Certain goods and services may be declared as exempted goods and services and in that case the input credit cannot be claimed on the GST paid for purchasing the raw material in this respect or GST paid on services used for providing such goods and services. 8.Zero Rated Goods and Services: Generally, export of goods and services are zero-rated and in that case the GST paid by the exporters of these goods and services is refunded. This is the basic difference between Zero rated goods and services and exempted goods and services. 9. Tax Invoice: Tax invoice is the basic and important document in the GST and a dealer registered under GST can issue a tax invoice and on the basis of this invoice the credit (Input) can be claimed. Normally a tax invoice must bear the name of supplying dealer, his tax identification nos. , address and tax invoice nos. oupled with the name and ad dress of the purchasing dealer, his tax identification nos. , address and description of goods sold or service provided. Impact of GST on Economy – International Experiences: Most countries have adopted VAT system and GST is considered similar to a VAT system. It is possible that some economies that have adopted VAT system are actually a GST as well. So we really do not know the broad experiences of most economies and stick to countries which call their tax systems as GST based. GST system has been adopted in a few economies – Canada, Australia, New Zealand and Singapore.Hong Kong proposed to introduce it but had to abandon it amidst stiff opposition. Over a long term there are improvements across the macroeconomic variables but there were short-term glitches. Inflation did seem to rise in the years of introduction but was mainly blamed on the administration for the same. The impact on revenue and current account has been very impressive with sharp gains seen in all th e three economies. In Australia there was a more dramatic impact of GST on the economy. Before GST’s implementation, consumers rushed to purchase goods that they perceived would be substantially more expensive post-GST.After the tax, consumer consumption and economic growth declined sharply initially. In Q1 2000, Australian economy recorded negative economic growth for the first time in more than 10 years. Consumption and growth soon returned to normal. There was some negative impact on price of real estate as well but the market rose and property prices and demand increased sharply in 2002-04. GST increased the real output of the Canadian economy by 1. 4% of GDP, principally through an increase in the productivity of capital and total factor productivity. The sectors like transportation, utilities, services and agriculture experienced significant gains.Following are the impacts of GST on Australia, New Zealand and Canada : AUSTRALIANEW ZEALANDCANADA Price ChangesShort run on e off effectShort run spike in prices, no longer run increaseShort run spike in prices, no longer run increase, price regulatory body Criticize Economic GrowthIntroduced during sustained economic growth periodIntroduced at the end of recession, subsequent upswingIntroduced in midst of major recession, criticized as Compounding problems Revenue GrowthRevenue exceeded expectationsRevenue exceeded ExpectationsRevenue exceeded Expectations Current AccountSlight improvement ince introductionRapid immediate improvement, longer term stabilizationDramatic Improvement since introduction of GST, NAFTA GST vs. VAT†¢ Limitations in Centre VAT system: There is CENVAT but several taxes are still out of the ambit like surcharges, additional customs duties etc. In some goods we get input tax and not in others, making the tax filing system complex and cumbersome. †¢Limitations in State VAT system: The States also have VAT but again story is the same. Many taxes like luxury taxes, entertain ment tax etc, are not included. There is no input tax credit in case of CENVAT paid on certain items. Interstate Sales Tax (CST): Though it is an important source of revenue for states it is seen as very burdensome by businesses. The companies make goods in one state but on distribution inside the country, end up paying taxes in each state. They are supplying goods within the country and should just be taxed at one place.†¢ Inclusion of Services in VAT system: Production of goods is because of both physical production and services. But Services are taxed only by Centre and that too is done selectively. The Services need to be taxed at State level and integrated with the Goods VAT system as shown in the example above. International Standard: GST is becoming an international standard and it is important India also has one. There are many factors before international companies while choosing a country for its business and taxation system is one very important factor. With other co untries having GST and India not having one, the companies are likely to opt for former ahead of India for locating their businesses. Likewise Indian companies may also prefer to increasingly set their bases in other countries where tax system is more efficient. GST vs. Sales Tax †¢Single versus multiple stageUnlike the existing sales tax, GST is generally charged on the consumption of goods and services at every stage of the supply chain, with the tax burden ultimately borne by the end consumer. This multiple tax levels feature of GST is the fundamental change from the present single-stage sales tax levied at only one stage of the supply chain. †¢Goods and services subject to tax GST operates on a negative concept – all goods and services are subject to GST unless specifically exempted. For sales tax, the same concept applies where all goods are taxable unless specifically exempted.It is anticipated that the number of exemptions under the present sales tax regime w ould be significantly reduced. †¢Tax payment and accounting periods Time of supply is an important feature under the GST regime (method or system of government) as it determines when one should account for GST in the GST returns. The approach used by many countries when adopting GST is that a supply is considered to have taken place at the earliest by three events that the time is invoice issue, the time any payment is received by the supplier and the time a taxable supply is made.The GST rules differ from the existing sales tax structure where sales tax becomes due and payable when there is a sale or disposal otherwise than by sale. †¢Group registration Group registration is included as a facility that allows companies to file consolidated GST returns. The objective is to reduce their GST administration costs where supplies made within a group would be disregarded for GST purposes. The facility could potentially result in better cash flow management for the group if goods and services are regularly supplied between group companies.The existing sales tax and service tax structures do not allow consolidated tax filings. Limitation of GST There are two main limitations of GST †¢Inflation: Most of the international case studies show an inflation spurt in initial months of GST implementation. In Australia’s case we saw spurt in prices of goods which Australian consumers Thought would become expensive after the GST. Much of blame for inflation is accorded to the various regulatory bodies and uncertainty over the new tax regime.The inflation situation stabilizes as implementation gains pace and is understood by consumers and producers. In India’s case inflation could be critical as unlike developed countries profiled above, India has far more inefficiencies in supply chain in local markets. The Indian GST reform is far larger in scale compared to above economies. Indian economy is already plagued with persistent high inflation and this n ew reform could further test inflation further. †¢Tax Revenue Shortfall: RBI in the State Finances Report (2010-11) said the revenue implications of GST are likely to vary across states.The Centre and the States are still discussing various aspects of GST like taxation rates, revenue sharing model between Centre and States etc. As there is still uncertainty over the final blueprint of GST, it is difficult to estimate the impact of GST on state finances. Other issues are enhancing the administrative capacity of states and building IT (Information technology) infrastructure to capture the full benefits of GST. The report points that VAT led to improvement in tax revenue for most states.

Advances made by Sir Robert Peel

Advances made by Sir Robert Peel Sir Robert Peel Sir Robert Peel, 2nd Baronet was a British Conservative who was and still is a respected leader in national and international affairs. He had 2nd Baronet to his name for the reason that he shared the same name with his father who was referred to as 1st Baronet. He had two stints as Prime Minister of the United Kingdom, was Home Secretary, a period during which he was instrumental in establishing the contemporary idea of the police force which has impacted law enforcement in other parts of the world since then (Adelman, 1989, p. 4).Advertising We will write a custom essay sample on Advances made by Sir Robert Peel specifically for you for only $16.05 $11/page Learn More As Prime Minister, he annulled the Corn Laws and came up with the Tamworth Manifesto that led to the establishment of the Conservative Party from the defunct Tory Party. Peel got himself into political affairs at the age of twenty one as legislator for Irish Cashel Tipperary, b eing elected unopposed. He had the backing of his father and Sir Arthur Wellesley who was later to become Duke of Wellington. Peel’s maiden speech at the commencement of the 1810 sitting was praised by the Speaker as second only to that of William Pitt. During his tenure as Chief Secretary in Dublin in 1813, he recommended the establishment of a professional law enforcement force, which later came to be referred to as the â€Å"Peelers†. For the subsequent decade he had stints at a succession of somewhat unimportant positions within the Tory administrations (Ramsay, 1969, p. 26). He also shifted constituencies twice, first to Chippenham and then Oxford University in 1817. From the 1930 he shifted to Tamworth where he stayed until his passing away. Peel showed that he was one of the growing lights of the Tory party and first got into cabinet occupying the Home Secretary docket in 1822. During his stay in that office he instituted some significant alterations of British criminal law, the most remembered being the setting up of the Metropolitan Police Force through the Metropolitan Act of 1829. Changes were also carried out in criminal law where the crimes liable to be punished by death were trimmed down. Adjustments were also carried out on the gaol scheme whereby payment for gaolers was initiated and learning for convicts. Peel stepped down as Home Secretary after Lord Liverpool who was Prime Minister at the time befell incapacitation (Clark, 1964, p. 34). George Canning replaced Peel. Canning passed away later and after Lord Goderich’s stint as premier, the Duke of Wellington took over and Peel was once again the Home Secretary.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More Police reform is one of the high points that Peel is well renowned for. He instituted the Metropolitan Police Force for London. The one thousand police officers taken up at the time were warmly dubbed Bobbies and in other quarters as Peelers, terms that have remained in place until today. These officers were very successful in reducing crime drastically in London. Peel instilled principles in the force which classified the moral obligations the officers must tag on in a bid to be effectual in their duties. By the late 1950s, all metropolitans in the United Kingdom were duty-bound to set up their own law enforcement forces (Clark, 1964, p. 36). Law enforcement in other parts of the world has borrowed from Peel’s principles. For instance in America, police officers are expected to carry out their duties with the highest ethical standards. The principles not only touch on the law enforcement but are in conjunction with the community whereby the law enforcement is the community, and the community the law enforcement. Peel was later to become Prime minister, then opposition leader and again Prime Minister, periods within which he instituted notable econ omic reforms (Adelman, 1989, p. 18). He passed away on 2nd July 1850 aged sixty two. Reference List Adelman, P. (1989). Peel and the Conservative Party: 1830-1850. London and New York: Longman. pp. 4 – 18. Clark, G. (1964). Peel and the Conservative Party: A Study in Party Politics 1832-1841. 2nd ed. Hamden, Connecticut: Archon Books, The Shoe String Press, Inc. pp. 34 36. Ramsay, A. (1928, 1969). Sir Robert Peel. Freeport, New York: Books for Library Press. pp. 26-27.Advertising We will write a custom essay sample on Advances made by Sir Robert Peel specifically for you for only $16.05 $11/page Learn More

The Important History of Cellophane

The Important History of Cellophane Cellophane film was invented by Jacques E Brandenberger, a swiss textile engineer, in 1908. Brandenberger was seated at a restaurant when a customer spilled wine onto the tablecloth. As the waiter replaced the cloth, Brandenberger decided that he should invent a clear flexible film that could be applied to cloth, making it waterproof. Brandenberger experimented with many materials, including applying liquid viscose (a cellulose product known as rayon) to cloth, however, the viscose made the cloth too stiff. The experiment failed, but Brandenberger noted that the coating peeled off in a transparent film. Like so many inventions, the original use for Cellophane film was abandoned and new and better uses were found. By 1908, Brandenberger developed the first machine for the manufacture of transparent sheets of regenerated cellulose. By 1912, Brandenberger was making a saleable thin flexible film used in gas masks. La Cellophane Societe Anonyme Brandenberger was granted patents to cover the machinery and the essential ideas of his manufacturing process of the new film. Brandenberger named the new film Cellophane, derived from the French words cellulose and diaphane (transparent). In 1917 Brandenberger assigned his patents to La Cellophane Societe Anonyme and joined that organization. In the United States, the first customer for Cellophane film was Whitmans candy company, who used the film to wrap their chocolates. Whitmans imported the product from France until 1924, when Dupont started manufacturing and selling the film. DuPont On December 26, 1923, an agreement was executed between the DuPont Cellophane Company and La Cellophane. La Cellophane licensed to the DuPont Cellophane Company the exclusive rights to its United States cellophane patents and granted to the DuPont Cellophane Company the exclusive right to make and sell in North and Central America using La Cellophanes secret processes for cellophane manufacture. In exchange, the DuPont Cellophane Company granted to La Cellophane the exclusive rights for the rest of the world the use of any cellophane patents or processes DuPont Cellophane Company might develop. An important factor in the growth of Cellophane film production and sales was the perfection of moisture-proof cellophane film by William Hale Charch (1898-1958) for DuPont, the process was patented in 1927. According to DuPont, DuPont scientist William Hale Charch and a team of researchers figured out how to make cellophane film moisture-proof, opening the door for its use in food packaging. After testing more than 2,000 alternatives, Charch and his team devised a workable process for moisture-proofing Cellophane film. Making Cellophane Film In the manufacturing process, an alkaline solution of cellulose fibers (usually wood or cotton) known as viscose is extruded through a narrow slit into an acid bath. The acid regenerates the cellulose, forming a film. Further treatment, such as washing and bleaching, yields Cellophane. The tradename Cellophane is currently the registered trademark of Innovia Films Ltd of Cumbria UK.