Efficacy of the Duty Drawback Scheme Essays

Efficacy of the Duty Drawback Scheme Essays Efficacy of the Duty Drawback Scheme Essay Efficacy of the Duty Drawback Scheme Essay Table of Contents Contents Table of Contents1 Introduction2 Part I The Duty Drawback Scheme3 The Customs Act 19623 Part II Pros and Cons of the Scheme7 Pros7 Cons8 Part III Case Law8 Conclusion10 Bibliography12 Introduction With the primary objective of incentivizing exports, various schemes like Export Oriented Units (EOUs), Special Economic Zones (SEZs), Duty Exemption Entitlement Schemes (DEECs), Manufacture under Bond etc. have been made available by the government to obtain inputs without the payment of customs duty/excise duty or to obtain refund of duty paid on inputs. In case of central excise, manufacturers can avail Cenvat Credit of duty paid on inputs and utilize the same for payment of duty on other goods sold in India, or they can obtain refund. Schemes like manufacture under bond are also available for customs. On similar lines, manufacturers or processors can also avail of Duty Drawback Schemes. Here, the excise duty and customs duty paid on inputs is refunded to the exporter of finished product by way of ‘Duty Drawback’. Section 75 of Customs Act provides for drawback on materials used in manufacture or processing of export product. Under Duty Drawback Schemes, relief of customs and central excise duties suffered on the inputs used in the manufacture of export product is allowed to exporters. The admissible duty drawback amount is paid to exporters by depositing it into their nominated bank account. It may be noted that duty drawback under section 75 is granted when imported materials are used in the manufacture of goods which are then exported, while duty drawback under section 74 is applicable when imported goods are re-exported as it is and the article is easily identifiable. Section 37 of Central Excise Act allows he Central Government to frame rules for purpose of the Act. In exercise of these powers, The Customs and Central Excise Duties Drawback Rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback by the Customs Authorities processing export documentation. In order to fulfill the objectives of this paper, the paper has been structures as follows. Fi rst, I have analysed the rationale behind a duty drawback scheme. Second, I have delved into the statutory provisions dealing with duty drawback schemes and relevant rules. Third, I have made a comparison of the pros and the cons of a duty drawback scheme and finally, I have observed certain principles that have been laid down through case law before making my concluding remarks. Part I The Duty Drawback Scheme Duty drawback schemes, which typically involve a combination of duty rebates and exemptions, are a feature of many countries’ trade regimes. They are used in highly protected, developing economies as means of providing exporters with imported inputs at world prices, and thus increasing their competitiveness, while maintaining the protection on the rest of the economy. An important principle in the levy of customs duty is that the goods should be consumed within the country of importation. If the goods are not so consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. Eventual exportation may happen due to: A. Goods are sent back to a foreign country Due to non conformity with required specifications * Trade-restrictions in the country of import * Primary purpose of import was temporary retention B. Goods are used in the manufacture of other products meant for export The latest cause for relief of import duty paid is when the goods are ultimately exported. This factor gained greater importance with the establishment of 100% Export Oriented Units where goods manufactured are mainly exported to earn foreign exchange. T he Customs Act 1962 Chapter X of the Customs Act, 1962 deals with various aspects of the duty drawback scheme in India. Section 74 deals with goods which fall under Category A as described above and Section 75 deals with Category B. In case of goods which were earlier imported on payment of duty and are later sought to be re-exported within a specified period, customs duty paid at the time of import of the goods with certain cut can be claimed as duty drawback by the exporter at the time of export of such goods. Such duty drawback is granted in terms of Section 74 of the Customs Act, 1962 read with Re-export of Imported Goods (Drawback of Customs Duty) Rules, 1995. For this purpose, at the time of import, the identity particulars of the goods are recorded at the time of examination of import goods; at the time of export, cross verification of the goods under export is done with the help of related import documents to ascertain whether the goods under export are the very ones which were imported earlier. Where the goods are not put into use after import, 98% of duty drawback is admissible at the maximum under Section 74 of the Customs Act, 1962. In cases where the goods are put into use in India after import but prior to its export, duty drawback is granted on a sliding scale basis depending upon the extent of use of the goods. No duty drawback is available if the goods are put into use for a period exceeding 36 months after import. Application for duty drawback is required to be made within 3 months from the date of export of goods. If the primary elements of Section 74 as highlighted in the relevant footnote are satisfied, then the export goods are entitled to a payment of drawback of an amount equal to 98%. However, there are certain external factors which can affect the relevant conditions. As a corollary to this proposition, it would follow that the rate fixed by the Government would be applicable for a prescribed period only. If there is a) any variation in the rate of duty paid on the input whether customs or excise duty b) variation in the composition of the final product and c) change in the process of manufacture the rate of duty already fixed by the Government would not be applicable. It would require to be revised. The fixation of a rate of drawback is, therefore a continuous process and the industry availing of such facility of drawback is required to furnish continuously its costing and production data to the organization entrusted with the responsibility of fixation of rates of drawback. It will be noticed that in the case of drawback under section 74 the amount of drawback was related to the actual duty paid on the goods. It did not have any correlation to either the valuation of the goods at the time of exportation or the prevailing rates of duty on the goods at the time of export. However, in the case of section 75 drawbacks, since the identity of the inputs which have suffered customs or excise duty as the case may be, is extinguished in the final product, there has been a necessity to correlate the grant of drawback with the value of the goods exported. It has therefore been prescribed under proviso to section 75(1) of the Customs Act that no drawback of duty shall be allowed under this section if: * the export value of the finished goods or the class of goods is less than the value of the imported material used in the manufacture or processing of such goods or carrying out any operation on such goods or class of goods: or * the export value is not more than such percentage of the value of the imported materials used in 1he manufacture or processing of such goods or carrying out any operation on such goods or class of goods as may be notified by the Central Government; or * any drawback has been allowed on any goods and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the Foreign Exchange Management Act, 1999 (FEMA). In such a case, the drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section ( 2) specify the procedure for the recovery or adjustment of the amount of such drawback. Under Duty Drawback Scheme, an exporter can opt for either a) All Industry Rate (AIR) of Duty Drawback Scheme or b) Brand Rate of Duty Drawback Scheme Major portion of Duty Drawback is paid through AIR Duty Drawback Scheme which essentially attempts to compensate exporters of various export commodities for average incidence of Customs and Central Excise duties suffered on the inputs used in their manufacture. Brand rate of duty drawback is granted in terms of the Customs and Central Excise Duties Drawback Rules, 1995 in cases where the export product does not have any AIR or duty drawback rate, or where the AIR duty drawback rate notified is considered by the exporter insufficient to compensate for the Customs/Central Excise duties suffered on inputs used in the manufacture of export products. For goods having an AIR the brand rate facility to particular exporters is available only if it is established that the compensation by AIR is less than 80% of the actual duties suffered in the manufacture of the export goods. Part II Pros and Cons of the Scheme Pros The principal method of encouraging the export of goods has been the drawback of customs and the central excise duties on goods manufactured out of customs duty paid and/or central excise duty paid on inputs or raw materials. The Duty drawback schemes are used in highly protected economies as means to provide exporters of manufactured goods with imported inputs at world prices and thus increasing their profitability, while maintaining the protection for domestic industries that compete with imports. The choice of export drawbacks is reinforced by international regulations, namely that GATT rules out the use of direct export subsidies, but allows the use of drawbacks. If export was not there, there would be no manufacture of the goods now being manufactured. So there would be no duty collected also. Duty exemptions increase the competitiveness and efficiency of the economy. In the absence of duty drawbacks the protection of import competing firms is in general positive, while that of export competing firms is negative. This is because export competing firms face world prices while domestic competing firms are protected by tariffs on final goods. Duty drawbacks reduce the Effective Rates of Protection (ERPs) for export competing firms to 0 which allows export producers to operate at world prices, and halve the standard deviation in ERPs, which in turn increases the efficiency of the economy. Cons * A duty drawback scheme is an obvious and direct loss of government revenue * Creates opportunity for cheating and abuse * Absorbs administrative resources for its implementation * Drawbacks do not offset non-tariff barriers against imported inputs The implementation of Duty Drawback Programs in developing countries has not fared very well for various reasons such as * administrative weaknesses in customs administration, * poor statistical infrastructure, failure of the government to reimburse pre-paid duties because of financial difficulties Part III Case Law It is important to bear in mind the distinction between Section 74 and Section 75. Section 74 of the Customs Act comes into operation when articles are imported and there upon exported, such articles being easily identifiable. Section 75 on the other hand comes into operation when imported materials are used in the manufacture of goods which are exported. The Government of Andhra Pradesh floated an international tender for the transportation of a monolithic Buddha statue. The statue was required to be transported from Raigir, Nalgonda District, to the foreshore of Hussain Sagar Lake, Hyderabad, where it was to be installed. The transportation of this monolithic statue was a highly technical work and a special equipment for transportation as well as special lifting and erection equipment called Hydra-jack was required. This Hydra-jack was imported from a firm in Holland on hire. The equipment was imported on a customs clearance permit on an undertaking to export the equipment within a specified period. However, the job of installation of statue in the rock at the centre of the lake could not be completed as during transportation of the statue from the shore to the central rock, the statue sank in the lake. The Hydra-jack was therefore shipped back to the suppliers from whom it was hired. A claim for drawback under section 74 of Customs Act was made claiming drawback of 98% of the total duty paid in respect of the goods. The Assistant Commissioner however allowed drawback only at the rate of 85% of the total import duty paid. The question that needed to be determined is whether the drawback is to be granted at 98% or 85% as has been allowed by the department. The Delhi High Court held that the reduction in the rate of drawback was applicable in case where the goods had been used after importation and this reduction was sanctified in accordance with a notification issued under section 74 prescribing the rates of drawback admissible in case of goods used in India before their re- export. In deciding the matter, the court took a clear view that whether the jack in question was used or not is a question of fact. Since the statue did not reach the central rock where the statue had to be hoisted for installation, it is clear that the Hydra-jack could not be used in India. The Court held that in these circumstances, the drawback was admissible under section 74. In another famous case Commissioner of Customs Vs. India Steel Industries, it was held that rules of interpretation in tariff need not be extended to interpretation of classification under the Drawback Rules. In this case the contention was regarding schedule II to Customs and Central Excise Drawback Rules. Two entries which were under the scanner were entry 3606 and entry 3803 The issue was whether the words â€Å"all types† occurring in the entry against 3606 referred to â€Å"steel bars† alone or qualified the next nomenclature of â€Å"shaftings†. In the Customs Tariff, a clear distinction is made between bars and shaftings. The department argued that in the commercial parlance, bars were not known to be made up of stainless steel and shaftings did not come under the same category as bars. It was therefore, argued by the department that shafting would appropriately fall under the description of articles made of stainless steel including stainless steel castings. The Government of India held that the words â€Å"all types† did not refer to dimensional distinction alone but referred to the nature of the material used such as mild steel, carbon austenitic steel etc. It was further held that the rules of the interpretation of a tariff would not apply to rules of interpretation of the entries to the Schedule II to drawback rules, but they would have persuasive value. It was further held when two different descriptions or words are used, it would be necessary to give them the natural and separate meaning to make them meaningful. In LVT Products v. CC, it was held that there is no provision for refund of import duty, if imported goods are re-exported. The assessee can only claim duty drawback u/s 74. Conclusion While in many countries duty drawbacks have not been implemented successfully, largely due to administrative weaknesses, in others these schemes have been very effective in opening up export-oriented sectors by overriding existing protection. In China, duty exemptions at the point of entry have been an essential part of the country’s export processing system and trade reform process. As far as India is concerned, on a theoretical analysis as shown above it is evident that duty drawback schemes are an effective mechanism to encourage exporters to exports goods to foreign countries. Moreover, it also acts as an effective safeguard in cases where the exporter has to send back goods due to extraneous circumstances. From the standpoint of the State-Exporter relationship it is like a reward that that state is giving to the exporter for his contribution towards the increase in export. As pointed out earlier, if imported goods are not consumed, but are exported out of the country, the cost of export goods gets unduly escalated an account of incidence of customs duty. Therefore to avoid this escalation of price duty drawback schemes seek to remove the impact of customs duty on imported goods which are eventually exported. To conclude it can be said that keeping aside the administrative hiccups in making the implementation of duty drawback schemes effective, it would not be wrong to say that these schemes can and have shown tremendous potential to enhance exports. Bibliography BOOKS 1. B. Seyoum, Export-Import Theory, Practice, and Procedures (2nd Edn. , London: Routledge, 2009) 2. B. N. Gururaj, Guide to Customs Act (1st edn. , Nagpur: Wadhwa Publications, 2003) 3. R. K. Jain, Central Customs Law Manual (43rd edn. , New Delhi: Centax Publications, 2011) 4. R. K. Jain, Central Excise Law Manual (53rd edn. , New Delhi: Centax Publications, 2011) ARTICLES 1. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1-2) Journal of International Economics, 131-147 (1992). 2. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004). 3. R. Wade, â€Å"How to Protect Exports from Protection: Taiwans Duty Drawback Scheme†, 14(3) The World Economy, 299-309 (1991). 4. T. P. Harrison, â€Å"Principles for the Strategic Design of Supply Chains†, 62(1) International Series in Operations Research ; Management Science, 3-12 (2004). 5. H. C. Oh and I. A. Karimi, â€Å"Global multiproduct production– Distribution planning with duty drawbacks†, 52(2) American Institute of Chemical Engineers Journal, 595-610 (2006). 6. M. Olarreaga, O. Cadot et al. , â€Å"Can Duty Drawbacks Have a Protectionist Bias? † World Bank Policy Research Working Paper No. 2523 (2001). WEBSITES 1. www. indlaw. com 2. www. jstor. com 3. www. manupatra. com 4. www. taxindiaonline. com 5. www. web. worldbank. org [ 2 ]. The Institute of Chartered Accountants of India, Duty Drawbacks sourced from http://220. 227. 161. 86/18917sm_finalnew_idtl_customs_cp11. pdf (December 5, 2011). [ 3 ]. DRAWBACK scheme [ 4 ]. The rules govern the drawback in cases of export of imported goods as it is and also in cases where the goods imported are used as inputs for producing a final product which is ultimately exported. [ 5 ]. Sourced from, taxindiaonline. com/RC2/pdfdocs/cm/cm22a. pdf (December 5, 2011). [ 6 ]. E. Ianchovichina, â€Å"Trade policy analysis in the presence of duty drawbacks†, 26(3) Journal of Policy Modelling, 353-371 (2004) at 355. [ 7 ]. SECTION 74: Drawback allowable on re-export of duty-paid goods. 1) When any goods capable of being easily identified which have been imported into India and upon which [any duty has been paid on importation, i. are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or ii. are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or iii. re entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if -] a. the goods are identified to the satisfaction of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] as the goods which were imported; and b. the goods are entered for export within two years from the date of payment of duty on the importation thereof : Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be ex tended by the Board by such further period as it may deem fit. 2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix. [(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may - a. provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; b. specify the goods which shall be deemed to be not capable of being easily identified; and c. provide for the manner and the time within which a claim for payment of drawback is to be filed. ] (4) For the purposes of this section a. oods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16; b. in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty. [ 8 ]. SECTION 75: Drawback on imported materials used in the manufacture of goods which are exported (1) Where it appears to the Central Government that in respect of goods of any class or description [manufactured, processed or on which any operation has been carried out in India] [, being goods which have been entered for export and in respect of which an order permitting the clearance and loading hereof for exportation has been made under section 51 by the proper officer,] [or being goods entered for export by post under section 82 and in respect of which an order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported material s of a class or description used in the [manufacture or processing of such goods or carrying out any operation on such goods], the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2). Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods, or is not more than such percentage of the value of the imported materials used in the [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods as the Central Government may, by notification in the Official Gazet te, specify in this behalf : Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the [Foreign Exchange Management Act, 1999 (42 of 1999)], such drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback. ] (1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods [manufactured, processed or on which any operation has been carried out in India] and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the p urpose of sub-section (1), be deemed to be imported material. ] (2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide – a. for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest if any payable thereon;] aa. for specifying the goods in respect of which no drawback shall be allowed; ab. for specifying the p rocedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) [or interest chargeable thereon]; b. for the production of such certificates, documents and other evidence in support of each claim of drawback as may be necessary; c. or requiring the [manufacturer or the person carrying on any process or other operation] to give access to every part of his manufactory to any officer of customs specially authorised in this behalf by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] to enable such authorised officer to inspect the processes of [manufacture, process or any other operation carried out] and to verify by actual check or otherwise the statements made in support of the claim for drawback. d. for the manner and the time within which the claim for payment of drawback may be filed;] [(3) The power to make rules conferred by sub-section (2) shall include the power to give drawback with retrospective effect fro m a date not earlier than the date of changes in the rates of duty on inputs used in the export goods. ] [ 9 ]. A. Panagariya, â€Å"Input tariffs, duty drawbacks, and tariff reforms†, 32(1) Journal of International Economics, 131-147 (1992) at 137. [ 10 ]. See Generally, Supra, note 8. [ 11 ]. Supra note1. [ 12 ]. Supra note 4. [ 13 ]. Rules 6 7, The Customs and Central Excise Duties Drawback Rules, 1995. [ 14 ]. Supra note 4. [ 15 ]. Sourced from, http://web. worldbank. org/WBSITE/EXTERNAL/TOPICS/TRADE/0,,contentMDK:20540524~pagePK:148956~piPK:216618~theSitePK:239071,00. html (December 12, 2011). [ 16 ]. Supra note 5, at 357. [ 17 ]. ABC India Ltd. v. UOI 1992(61) ELT 205 (Del HC). [ 18 ]. Supra note 1. [ 19 ]. All type of bright steel bars and shaftings Rs. 395/- PMT [ 20 ]. Articles made of stainless steel including stainless Rs . 890/- PMT steel castings, not otherwise specified, made of austenitic variety of stainless steel [ 21 ]. 1998(103) ELT 663 (CEGAT).

Women should get a chance to use birth control Essay

Women should get a chance to use birth control - Essay Example ines that, â€Å"Some women are afforded greater privacy in matters of reproductive control, while others are subjected to limited opportunities† (p.61). At the same time, birth control helps women to lead healthy sex lives because it reduces the scope of pregnancy. Zorea (2012) states that, â€Å"The intentional prevention and control of human conception is identified by many names but is today most commonly referred to as birth control† (p.3). So, birth control must be considered as an individual freedom of womenfolk in general. One can easily identify the fact that birth control is to be considered as a social responsibility. For instance, access to birth control methods prevents the rapid spread of some diseases; especially STDs. Rees (1997) states that, â€Å"Untreated STDs can cause lasting damage to the female reproductive organs, leading to ectopic (tubal) pregnancies, miscarriages, and infertility† (p.11). Besides, population explosion is a burning issue and the same can be resolved by controlling high birth rate. Women must have access to birth control methods because it is a moral responsibility. Engelman (2011) states that, â€Å"Birth control, however, unabashedly affirms the moral necessity of family limitation† (p.95). To be specific, birth control leads to the prevention of abortion. In addition, unwanted pregnancy is a moral issue and the same can be reduced by birth control. Summing, one can see that birth control is related to the individual freedom, social responsibility, and moral responsibility of womenfolk. So, birth control helps women to enjoy their individual rights. Besides, birth control acts as a social responsibility towards the society. On the other side, birth control is a moral responsibility. In short, women must fight for their rights and must gain access to different methods of birth

Food industry website reviews Essay Example | Topics and Well Written Essays - 1500 words

Food industry website reviews - Essay Example This website mainly deals with providing information regarding various recipes and food items. It has also got search fields for finding recipes directly and also by occasion. The site is attractive and is a good source of information for food lovers.It is quite obvious that the website is an extension of the ads that can be observed. The ad that is displayed on the home page (www.4under400.com) . This site provides information that is quite contextual with the site. It offers information on the item sandwiches having low calorie content which is a part of the recipes that www.oscarmayer.com offers.The site not only offers information on food items but also offers updates, games and contests making it attractive for visitors. There must be more ads for this site. This would assist in promoting the site and also if there is a provision of home delivery of the food items via the site it would be a splendid one. Also there must be a provision for visitors to send their own recipes made by themselves. There must be a mail that would accept visitors recipes and select the best one and if possible reward them suitable. This would make this site excellent. Also games related to recipes must be provided. Also there must be a questionnaire field in which the visitors would ask questions related to recipes and receive suitable answers. The best field that could be included is a chat field that would help people to exchange ideas related to recipes.... There is a customer care option that provides usage and care for the products being offered. It provides warranty information, customer's order status, contact address of the site, return policy and FAQs that would clear any doubts that the customer may have. There is also an e-club option where the customer can be a member and would receive updates via e-mail. There is a Bridal option that would provide dinnerware specially for marriages. The site is well organized and meets all the needs of the customer. This can be observed by the way the banners are arranged and the ads are placed. From the banner it can be observed that there are four options provided. There is a "New Products" option where some new Corelle products and patterns are provided. There is a "Valentine Deal" option where some good deals are provided for the month of February where some rebate would be offered for the goods. There is a "Hot Buys" option which offers some good deals on Corelle products and lastly there is the "Take Our Survey" option in which the customers or visitors can ask for those patterns that were retired or not longer provided. Also there is a search field for searching patterns of the dinner ware that would be very well useful for the customers to search for product having the pattern of their choice. This site is aptly an extension of the ads placed on it. This is because the ad Bridal Registry (www.worldbridekitchen.com) offers registration for some important staples for the kitchen which is a good context for this site. The site of this ad provides kitchen essentials such as CorningWare, Revere, Pyrex, and Chicago Cutlery, and so on. It can be suggested to include other options such as games and

My Favorite Place Essay Example for Free

My Favorite Place Essay My favorite place is my grandmother’s house, and l like to be there every weekend. It’s large and big, almost two thousand meters in front of sea side. Every Thursday, we gather there with all family members. Sometimes we invite our friends to join us there. There is no place like my grandmother’s house. It is always welcoming everybody. It has two gardens, a swimming pool, a long car garage, and domestic animals. I will give you a small description for the two gardens at my grandmother’s house. When you enter through the gate, you will find on your left hand the first garden. My grandmother and the gardener were planting the beautiful trees and plants you have ever seen in Kuwait. Also you can hear the sounds of birds chirping and the sounds of pets. The next garden is on the other side of the house, facing the seaside. When you enter, you will smell scents. Such as; Jasmine, basil, cloves, and sea smell. The house from inside is very interesting because it has a modern mixed with classic furniture. It has a huge classic gate. Then on the right hand, you will find long stairs, and on the left side a wide area and in the middle a round table. In front of you, there is a living room, where we sit together there. It always feels cheerful, enjoyable, and welcoming. Next to the living room, you will find the dining room with a huge long table, enough for almost all the family members. My aunty always adds other long tables for the kids. We spend amazing time when we eat there; it is crowded and noisy when everyone wants to talk. On the second floor, you will find eight bedrooms with their bathrooms and a little preparatory kitchen. In the summer, we spend all of our time swimming in the pool or in the sea. It has a large and deep swimming pool. My aunt bought a jumping slide for the children to jump. That item makes us crazy and mad. Sometimes we sleep in my grandmother’s home specially to swim at nights in the moonlight. It is an amazing feeling. In the summer holiday, we were spending wonderful when my mother and father decide to let us sleep at my grandmother’s house. We are three sisters, three brothers, and with my cousins. We are about fifteen kids. We look like a gang and make my grandmother and aunt angry. We spend the most enjoyable days at my grandmother’s swimming pool and gardens. At the end, I like my grandmother’s house, and I have plenty of good memories with all my family members. Now, the house has the same smell. It is mix between flowers and incense smells. In weekends and summer holidays’ we spend the most enjoyable time there. My grandmother let to us sleep in her house, plays in the garden, and swims in the swimming pool or the sea. Thanks to my grandmother, mom, dad, aunties, uncles, and nannies who had been patient with us.

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The Environmental Tragedy of Coastal Erosion A very high percentage of the American population resides at or near one of the coasts. Preserving beaches is a very costly endeavor and there have been many debates over which way this country should go about doing so. On the east coast the current strategy is, â€Å"beach nourishment programs†, whereby sand is taken from available sources and put back onto the eroded beach (Michaels, 01). In 1999 the United States government spent about $150 million on beach nourishment programs, state and local governments along with those who own their own beach property spend even more on such projects (Michaels, 01). Recently, however, the amount reserved for these projects in the national budget has been decreasing. The problem with the beach nourishment programs is that they are very short term and too costly, resulting in beaches which are still being eroded and a what seems to many, as a waste of taxpayer dollars. So we have a high demand for beach use and a low will ing- ness to supply funds to preserve the same beach. The forces of man and nature have created a coastal erosion headache for millions of residents in the U.S. As is the case with many environmental problems, nature and man have combined forces to create a coastal erosion problem (Michaels, 01). Development along the coast line has contributed greatly to erosion and has done so in several different ways. Some property owners have totally demolished coastal dunes in an attempt to provide better views of the ocean for the properties they build, and along with that have also completely destroyed natural vegetation in order to construct jetties or other manmade devices to improve ocean access for the... ...rk, May 24, 1999. Vol. 246, issue 21, pp.55. Issacs, Lindsay. â€Å"Shoring up the nation’s coastline†. The American City & County. Pittsfield, September 2000. Vol. 115, issue 13, pp.56-61. Johnson, Dan. â€Å"Beaches vs. Buildings†. The Futurist. Washington, February 2000. Vol.34, issue 1, pp.8-9. Michaels, A. Patricia. â€Å"Beach Erosion†. http://envirionment.about.com Rinehart, R. James, Pompe, J. Jeffery. â€Å"Coastal development, environmental amenities, And market forces: An application of economic theory†. Southern Business Review. Statesboro, 2001. Vol.26, issue 2, pp.1-5. Ward, Christina. (Staff Writer) â€Å"Coastal Erosion Could Take 1500 Homes a Year, FEMA Says†. 2000. http://www.DisasterRelief.org. pp.1-5. Woodell, Gregory. Press Statement 2002. http://www.calcoast.org.

Academic and social-emotional development Essay

Academic development is associated with the educational growth of the student. Social-emotional development is another aspect of a student that allows children to interact with their peers. This paper seeks to compare and contrast the academic and social-emotional development of students with and without disability in the lights of broad and diverse academic resources. Comparison between Students with and without Learning Disability Learning disability is considered to be disorder which affects the learning processes of verbal communication, speaking, grasping new things, writing, mathematics, etc. It is caused by the failure of brain to execute its function systematically and by emotional or behavioral disorders. A research was conducted at various school levels where more than one hundred students were analyzed. Academic results of students with and with out learning disability were analyzed. It was concluded that disabled students got lower class rank as compared to their peers (Grites & Gordon, 2000). Academic Development Students with LD have found academic difficulties in various areas as compared to their abled counterparts. They have academic problems in math, reading and writing, and language, poor performance on timed test, theoretical reasoning and learning. Grites and Gordon studied performance of college students with and without LD and came to the conclusion that students with LD perform lower on all measures (Grites & Gordon, 2000). They find it difficult to understand and process information from diverse and several perspectives which often cause complicatedness and complexity in their academic development. These students have different pattern of learning which comes with strengths and weaknesses that differ from others. Their disability can create difficulties in academic field because they may have problems in basic skills such as reading, writing, art, etc (Jordan, 2000). It is essential that teachers and parents play a pivotal role in their academic development. However, most of the times they do not understand their problems and assume these students are lazy and unmotivated. Gunther-Mohr conducted a research and found out that students identified with LD have greater academic difficulties. They are more likely to struggle on timed tasked as compared to other students. In the same study, it was concluded that these special students showed no improvement as compared to their peers (Gunther-Mohr, 2003). Social-emotional development Several students with learning disabilities have some social and emotional problem associated with their learning difficulty. Experiential facts and figures suggests that more than sixty percent of students with LD under the age of eighteen committed suicide in Los Angeles (Bender & Wall, 2000). Literature suggest that students without LD are socially accepted if they are helpful, accommodating, communicate, exchange pleasant greetings, have positive interactions with peers and make conversation(Bender & Wall, 2000). It is true that not all students with LD have social-emotional problems. However, they are most likely to develop these problems than their non-disabled peers. In their early school life, they are often rejected by their fellow classmates and suffer from poor self-concepts. As teenagers, the wounds of scorn and rejection can be agonizing and not forgotten without difficulty. After assessing more than one hundred different studies, Jordan came to the conclusion that more than seventy percent of the students with LD display deficits in social skills (Jordan, 2000). Social skills deficits include recognition by classmates, trouble making friends, viewed as overly dependent, incapable of being leaders, managing conflicts, starting a conversation, showing empathy and maintaining companionship. Harwell discovered that students with LD suffer from depression because of social skills deficits. Kadison & DiGeronimo suggests that social-emotional develop of students with LD is the result of lacking social ability to understand (Kadison & DiGeronimo, 2004). It has been revealed that students with LD when compared to students without LD are less accepted by class mates, have poor self-concepts and are more likely to feel lonely. Students with LD are most likely to experience frustration more than students without LD because of negative behaviors from their classmates, inadequate services and programs and physical barriers. Studies suggest that students without LD interact with students with learning disabilities based on outlook and fixed typecast. Attempts to Cope with Learning Disability When coping with students who have LD, the teacher should employ such teaching strategies which effectively cater different learning styles. Special education involvement to handle LD should be applied. For example, Karmen recommends that using pictorial representation has constructive and helpful effect on students who have learning disabilities to comprehend new theories and concepts (Karmen, 2003). Teachers should give special attention to the student and discuss his or her anxiety or depression. They should also encourage and support them and boost their confidence. They should also allow them to participate in classroom activities so that they can show and reveal their talent and competencies. A study conducted at University of California selected thirty students (Mercer &Mercer, 1997). These students had taken reading comprehension and reading rate test. Sixteen students had learning disabilities and the rest were without LD (Harwell, 1996). Extra time condition was applied and students with LD performed at same level as normal students. In another study, eighty college students were selected. Forty students with learning disability and other forty without learning disability took math test under extended time conditions. The study demonstrated that the scores of students with learning disability improved under extended time condition. Conclusion This study has compared academic and social-emotional development of students with and without learning disability. Students without learning disability are more likely to be successful than their disabled counterparts. Students who have LD are most likely to suffer from academic and social-emotional deficits because of their disorder. They are more likely to develop anxiety, depression, low self-esteem, etc. However, these special students can learn to perform better at school with the help of parents and teachers. It is essential for teachers to encourage and support them and devise innovative methods in order to help them in their learning processes. They should also be given extra time because they grasp concepts slowly. In the lights of information provided in this essay, it can be concluded that students with LD need special attention so that they become competent. References Grites, T. , & Gordon, V (2000). Developmental academic advising revisited. NACADA Journal, 20(1), 12-15. Gunther-Mohr, S. (2003). Counseling college students with learning disabilities. (pp. 77-106). Putney, VT: Landmark College. Jordan, P. (2000). Academic advising in the 21st century. NACADA Journal, 20(2),21-30. Kadison, R. , & DiGeronimo, T. (2004). College of the overwhelmed. San Francisco: Jossey-Bass. Karmen, K. (2003). Advising students with learning disabilities: A developmental approach. (pp. 133-60). Putney, VT: Landmark College. Harwell, J. (1996). Ready to use tools and materials for remediating specific learning disabilities. Englewood Cliffs, NJ: Prentice-Hall. Mercer, C. D. , & Mercer, A. R. (1997). Teaching students with learning problems. Englewood Cliffs, NJ: Prentice-Hall. Bender, W N. , & Wall, M. E. (2000). Socialemotional development of students with learning disabilities. Learning Disability Quarterly, 17, 323-341.

Case Studies in IMFs Investment on the African Continent

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This would help recovery for European nations lying in ruins from war and prevent a return to the depression that had emaciated the United States, and global demand for exports, over the decade preceding World War II. Effectively, what happens is when countries want to import goods, they either have to directly barter those for their own exports, or first buy currency from the exporting country with which to purchase the exports. Exporting countries often want payment in their own currency, so if the purchasing country has a reserve of the foreignShow MoreRelatedBy Outlining the Current Global Political Economy, Discuss to What Extent the Current Global Political Economy Undermines National Development in the South.4509 Words   |  19 Pages and their relations with law, custom, and government, as well as with the distribution of national income and wealth, including through the budget process. Political economy originated in moral philosophy. 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