Classical Vs Keynesian Economics - 1235 Words

Classical and Keynesian economics are both accepted schools of thought in economics, but each had a different approach to defining economics. The Classical economic theory was developed by Adam Smith while Keynesian theory was developed by John Maynard Keynes. Similarities: One of the most surprising similarities between the two theories is that John Keynes developed his theory based on the Adam Smith’s theory. Keynes did not entirely disagree with Adam Smith but rather, expanded the theory based on the Great Depression. They were both capitalists and agreed on the basic tenet of capitalism- that a free market is more efficient in terms of allocating resources. Keynes, based on the Great Depression, addressed issues related to repairing†¦show more content†¦The Keynesian Economic theory relies on spending and aggregate demand to define the economic marketplace. Keynesians believe that aggregate demand is often influenced but public and private decisions. This theory stresses that unemployment is caused by the insufficient growth and low growth of aggregate demand. Keynes urged that the economy can be below full capacity for a considerable time without intervention and, hence, the market is not fully efficient as described by the Adam Smith. 2. Aggregate supply and aggregate demand The classical view suggests that real GDP is determined by supply side factors, that is the level of investment, capital, and productivity. This suggests that, in the long-term, an increase in aggregate demand resulting from faster growth in Long-run Aggregate Supply (LRAS) would cause inflation. Thus, the Long-run Aggregate Supply (LRAS) curve is inelastic. The theory also suggests that, in the short term, the economy will be able to reduce unemployment below the natural rate by increasing demand, but, in the long run, the wages adjust, unemployment returns to its natural rate and, consequently, inflation ensues. There is no trade-off in the long run. The Keynesian views the Long-run Aggregate Supply (LRAS) differently, purporting that an economy can be below full capacity in the long-run. This theory, on the other hand, places greaterShow MoreRelatedKayne vs Hayek1370 Words   |  6 PagesChanya Udomphorn ID# 5380040 Macroeconomics Mr. Rattakarn Komonrat Keynes vs. Hayek Macroeconomics is a branch of economics dealing with the performance, structure, behavior, and decision-making of the whole economy. Macroeconomists study aggregated indicators such as GDP, unemployment rates, and price indices to understand how the whole economy functions. They develop models that explain the relationship between such factors as national income, output, consumption, unemployment, inflationRead MoreTax the Rich Essay969 Words   |  4 Pagesa recession still). 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It is where the economy declines and finally bottoms-out, that Keynesian economics believes the answers lie for its eventual recovery. On the other hand, Hayek believed thatRead MoreEssay about Divisions of The Field of Economics1407 Words   |  6 PagesEconomics is the science that permits you to assess your companys po sition in the business cycle as needed. Economics works hand-in-hand with corporate strategy. While strategy addresses the â€Å"how† and â€Å"why† of business decision-making, macroeconomics tries to pinpoint the â€Å"when† of strategic decisions. As a member of the management team in a growing business part of your responsibilities will be to analyze economic conditions and predict recessions and recoveries based on the business cycle. IfRead MoreClassical Vs. Keynesian Models Essay922 Words   |  4 PagesClassical vs Keynesian models Two economic models of thought are classical and Keynesian models. 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Theories of Aging Free Essays

Theories of aging The disengagement and the activity theory were the two major theories that outlined successful aging in the early 1960s. The disengagement theory was created by Cumming and Henry and the activity theory was developed by Robert J. Havighurst both in 1961 however these theory’s are very different. We will write a custom essay sample on Theories of Aging or any similar topic only for you Order Now The disengagement theory of aging states that people are more likely to withdraw from life as they get older because of their decrease in physical, intellectual, emotional and social skills and their abilities to do certain things, their interests and expectations of how they should behave lower. It suggests that they willingly retire from work, relationships and disengage from roles, preferring to follow an inactive life and freely give up their traditional, normal ways of behaving, becoming less and less friendly and companionable and sometimes hostile in their interactions. The theory claims that it is natural and acceptable for older adults to withdraw from society as they go through changes that will change their life, Retirement is an expected life event in everyone’s life and can effect the elderly very badly as they may not go out anymore or interact with anyone this will lower their social skills and could make them feel as though they don’t have anyone to talk to making them feel depressed and lonely, disengaging could lead to the individual developing dementia, depression or any other mental conditions. The Elderly may disengage because of their physical state they may be unable to get out of the house and meet people because of disability or mental condition, they could also be unhappy with the way they look as their appearance will change they may become more wrinkly and get grey hair making them feel older this could lower their self esteem The activity theory argues that older people need to stay mentally and socially active in order to limit the risk associated with disengagement and doing this will make the aging process delay and the quality of life will be enhanced, when old people remain socially active and keep busy with a full round of daily activities and preserve a positive attitude to life they will feel younger and more able. The activity theory is beneficial for your health and happiness as keeping active will keep you fit and staying social with people that make u happy will boost your mood, this is good for the older generation as they can become distant and this can make them fell lonely and depressed. They should do what best suits their age, things that are calming and not to active and maintaining their joy until death. However, as people become older, events such as retirement and bereavement lower their social life loosing a husband or wife who might have been the only social companion they have would lower their social skills so they might have to find new friends or join a club to keep their social life active. Older people should have roles and be occupied in order to maintain their physical, intellectual, emotional and social skills this will improve their quality of life. As they are older their physical development may decrease their chances of having an active lifestyle, things such as walking or moving could be a struggle for many old people making it hard for them to be successful in the activity theory, an example of an activity that could benefit older people with this theory is going to day centres this could help them because they will be doing other activities in the centre that could keep them active things such as fitness, day centres also help the elderly with their social skills as they would be meeting new people and communicating more, as they will be doing new activities within the centre things such as bingo, sudoku or quizzes this will widen their intellectual skills. In the day centre they may feel that because of their struggle to do certain activities that other people can do that they will feel different or be segregated from other people making their self esteem drop but on the other hand the other elderly people at the centre a re their for the same reasons. How to cite Theories of Aging, Essay examples Theories of Aging Free Essays For this part of the assignment I am going to be describing two theories of ageing. Firstly I will be describing the Disengagement theory and then the Activity theory. I will then be comparing the similarities and differences between the two, and also writing up two case studies of older people and explain the development that occurs in older life, relating back to the theories I will have discussed. We will write a custom essay sample on Theories of Aging or any similar topic only for you Order Now Firstly the theory of Social Disengagement, disengagement means a person’s withdrawal from involvement with anything. The theory was first put forward by two authors Cumming and Henry in 1961 who believed that it was natural for the elderly to withdraw from social involvement with others, due to having restricted opportunities to interact with other people. There are many issues that limit social interaction which results in disengagement. Some of these may be things like retirement, ill health, mobility, travel or technology. The theory of disengagement was widely accepted as other theorists such as Bromley (1974) agreed with the theory arguing that â€Å"although some individuals fight the process all the way, disengagement of some sort is bound to come, simply because old people have neither the physical not the mental resources they had when they were young. † Secondly the Activity theory, this theory argues that older people need to stay mentally and socially active to limit the risks of disengagement. Being active in older life can help people to overcome many of the problems and issues they will have to endure throughout the older lifestage. Being active can include taking part in sports and activities, joining clubs and groups to go on trips, outings, holidays and even simple things like continuing with hobbies such as gardening or walking the dog. Being active is very important for many reasons when a person is in the later years of life. It is believed that it’s not enough to simple provide facilities for older people they must be educated to make use of them and encouraged to abandon fixed habits. The main argument for the activity theory is that disengagement can ultimately result in loss of physical and mental skills due to lack of practice. My first case study is of a man named Howard Lane, he died aged 75 years old and had been diagnosed with Alzheimer’s 9 years earlier. Over the 9 years his condition seriously deteriorated. Howard had had a very active life with various jobs such as a Clerk of Works at Par Docks, a mental nurse and other physically demanding roles. He had been married for 52 years and had two grown up children, a daughter Jennie who had two children and a son Richard who had four children. Howard was a very involved grandparent throughout the whole of his grandchildren’s lives until his condition deteriorated so badly he couldn’t even tell who they were anymore. As Howard reached retirement he remained a very engaged active person despite the label he was now given as being ‘old. ’ He very much fitted the role within the activity theory, regularly exercising, seeing his family, keeping in contact with them in a number of ways. He and his wife had a particular passion for ballroom dancing†¦ they had won competitions! He had a very healthy appetite, and had never smoked or drank at all throughout his life. Although Howard had always been healthy and had no previous health issues and had stayed active throughout his final lifestage he still developed the disease Alzheimer’s. As the illness progressed Howard gradually changed as a person. He became forgetful, got confused easily, and as he began to seriously deteriorate he became violent at times, physically incapable of doing things for himself, he would forget things that had happened and who people were. Further into his illness Howard became more and more disengaged. His whole life had changed due to the process of ageing along with the unfortunate illness he had. Not only had the disengagement affected Howard as a person it was also affecting a lot around him. Firstly the most obvious effect it was having was on Howard’s family. They began to be constantly worry about him therefore would be constantly in contact asking him if he was ok. It also put a large amount of stress on his wife Vera, and because she was in her older age as well she found it very hard to deal with the stress she was under. By the time Howard was the age of 71 Vera had no other option but to put Howard in a nursing home so he could receive the care that he needed. Due to Howard’s illness Vera had now become disengaged, she had spent all of her time looking after her husband, worrying about him and visiting him constantly. Another major factor that affected Vera’s stress was the fees she had to pay at the nursing home. She was very worried about the scale of the costs and was worried about having to sell her home. She had gradually lost contact with her friends and had no time for any personal hobbies or even time to properly look after herself and because of this Vera had become stressed and run down and was finding caring for Howard very hard to cope with. Her biggest worry and fear constantly being how she would cope with it if Howard died. Bereavement is usually hard to cope with for the elderly especially disengaged people, they are likely to feel more isolated and alone and this is what Vera was frightened of. In actual fact Vera died suddenly in December 2003, shortly followed by Howard June 2004. By this time Howard had no understanding of anyone around him as he had little response to anything, therefore he did not grieve for his wife as he didn’t even understand that she was gone. Their family described it as a blessing because in this way Vera never had to cope with the bereavement of losing her partner and neither did he. Overall retirement did have a positive effect on Vera and Howard to begin with. They had more freedom to be active, pursue their hobbies, spend time together, and with their loved ones. However old age brought ill health which caused Vera and Howard to disengage and become isolated from others which continued to bring ill health and stress. My second case study is about a woman named Ruth Cohen. Ruth Cohen is an 84 year old woman, she had previously been a teacher for nearly 40 years. Ruth has one son of 60 who has two daughters Lisa and Issie, Lisa has a son of 17. Ruth is a very old woman and has a number of health problems including arthritis, high blood pressure, and sight and hearing problems. However Ruth has lead a very healthy and active retirement. Since Ruth has retired she has done voluntary work for a number of charities and her local church as she is a very religious woman. Even in her late 70’s Ruth attends church every Sunday and helped to run the local Sunday school. She regularly met her friends from church to go out for tea. She tries to visit her children and grandchild as much as she can however due to her eyesight she cannot drive anymore so her only way of seeing them is to get the bus. In her old age, Ruth despite still being so active has become quite frail and is frightened easily therefore tries to avoid going to places with people she doesn’t know, she tends to stay in her own village, go to the same shops and see the same people every day. Ruth was married for 60 years to James, unfortunately 14 years ago James passed away due to a heart attack. Ruth obviously had a hard time with the loss of her husband of 60 years however because of the lifestyle Ruth led she managed to carry on with her life and avoided becoming disengaged and easily accepted the support and help of ther whereas a lot of people cannot do so so easily. Because of Ruth’s personality and the way she was her family didn’t feel like they had to constantly worry about her and they knew she would be getting on fine without their constant care. However Ruth is getting rather old now so they do visit more frequently and her granddaughter Issie bought her a dog to keep her compan y and occupied. As Ruth entered her 80’s the physical ageing process could no longer be avoided and began to take over her life. She became very weak and could only walk with a Zimmer frame, she became increasingly isolated in her home due to mobility issues and although people did visit she began to feel lonely and depressed. This case study is perfect evidence of the disengagement theory. Although Ruth remained active and dealt with the bereavement she endured and her health issues it was inevitable that age caught up on her, she lead a fulfilling retirement and kept up all of her routines and hobbies as long as she physically could but eventually her mobility limited her life and effected her emotionally as well as physically. How to cite Theories of Aging, Papers

Social Etiquette and Personality Development †MyAssignmenthelp.com

Question: Discuss about the Social Etiquette and Personality Development Management. Answer: Introduction: The above-mentioned test result highlights the four qualities, namely extravert, sensing, feeling and judging. The four personality attributes that are enough to judge the personality of any human being, consists of the ESFJ. According to the given test result, I am 66% extrovert, with 1% of sensing, having 38% feeling and 62% judging ability. This highlights that I am extrovert in nature and like socialising with people. I find myself comfortable in social groups and never leave myself alone and isolated. Moreover, I prefer mixing with lot of people and make new friends. Moreover, I prefer to go out in a social function, rather than spending my leisure in isolation. Rather than reading a book all alone and spending the leisure time, I prefer to go outside. Thus, the personality test has rightly judged that I have distinct preference for extraversion over introversion. However, since at times, I also enjoy spending my time all by myself, in pursuing my hobbies; hence the percentage o f extraversion did not exceed 66%. According to the test result, I do not prefer sensing to intuition. This highlights the fact that I follow my intuition while taking various decisions management. However, this is not always correct, since I often use my judgemental power and rational thinking, rather than perceiving and relying on my intuition. Thus, using sensing or intuition depends on the situations that are faced. Thus, though I rely on my intuition more than my sensing, yet the result is not exactly correct. The test result highlights the fact that I have moderate preference of feeling, over thinking. This highlights the facts that I tend to follow the path of thinking, rather than going with the feeling. In any critical situation, the path I will follow, depends largely on the situation itself. Whether the path of thinking or feeling is followed, depends mainly on the critical situation that is faced. However, most of the time, preference is given to thinking, rather than the feeling. Hence, the result of the analysis is correct and justified. The result of the test highlights that I have high preference of judging, over perceiving. Thus, in any given situation I take the path of judgement over perceiving. Judgemental analysis is usually correct and helps in taking the actual decision, rather than perceiving. Thus, my overall tendency towards using my judgement rather than perceiving is correctly highlighted in the MBIT test. Thus, the results obtained from the test are correct and agreed upon by me. The overall analysis of the test result is correct and matches with my personality. Critique of the MBTI test The MBTI assessment is one of the best personality tests that are available. It is one of the most trusted personality assessment tools available (Salgado Turiz, 2014). While developing this test, the developers, Briggs and Myers highlighted four personality traits and its contrasts namely Extraversion and introversion, sensing and intuition, thinking and feeling, judging and perceiving (Diekmann Knig, 2015). The qualities and its contrasts are described in details: These two qualities in human beings distinguish among those who direct their energy towards the outside world, towards other people, from the people who direct their primary energy towards their inner experience and self-development (Prather Bates, 2015). These two qualities are effective in distinguishing between these two categories of people. These two contrasting personality tests are effective in distinguishing people who take information through the five senses and their own experience, from those people who prefer taking information through impressions and rely more on possibilities (Salgado Turiz, 2014). Thus, these qualities are essential part of the personality test. These qualities distinguish people who take decisions based on logic and objectivity from people who take decisions based on personal values (Tananchai, 2017). These two personality types are essential qualities in understanding the personality of various kinds of people. Judging and Perceiving These essential human qualities differentiate between who prefer planning and strict structure management, from the kind of people who are flexible and have open options (Wang, 2015). The test is reliable and widely used in various schools, universities, offices as well as by psychologists. Since the test results are more or less accurate, hence people rely on the MBTI test. Experts opine that the MBTI test is the most effective personality assessment test, having high reliability and validity (Wang, 2015). Since the results obtained are genuine, hence it is widely used. Many school counsellors also use this personality test, in order to determine the personality of the students and guide then to pursue a particular career option. Moreover, this test is taken up by the candidates in order to determine the leadership qualities in them. An ideal leader has certain leadership traits and hence similar traits highlight a prospective leader. Thus, most of the counsellors and teachers rely on the validity and reliability the MBTI test results. Alternatives to the MBTI test include the Big five personality test (Rice, 2015). However, the popularity and the reliability of the MBTI test is much more important and prominent, thus making it a popularly used personality test (Salgado Turiz, 2014). The other personality tests are not suitable enough to be an effective replacement. However, the other tests could be used as alternatives. Thus, the MBTI test is an effective one and the test highlights the personality of a person effectively. However, if the person taking the test fills in the answers randomly, without the actual and accurate response, then the test fails to analyse the personality of the person and gives a false result that cannot be relied upon. Hence, in order to ensure that the test and its results are genuine and determine the actual personality of the person taking the test, it is essential that the responses are filled in genuinely and are not random. References Diekmann, J., Knig, C. J. (2015). PERSONALITY Testing In PERSONNEL Selection.Employee recruitment, selection, and assessment: Contemporary issues for theory and practice, 117. Prather, Z., Bates, J. (2015). Personality Types and Physical Touch.Undergraduate Research Journal for the Human Sciences,14(1). Rice, J. W. (2015).Using Myers-Briggs Personality Type Indicators to Predict High School Student Performance in an Educational Video Game. University of North Texas. Salgado, J. F., Turiz, G. (2014). The Five-Factor Model, forced-choice personality inventories and performance: A comprehensive meta-analysis of academic and occupational validity studies.European Journal of Work and Organizational Psychology,23(1), 3-30. Tananchai, A. (2017). The Personality of Students Studying the Social Etiquette and Personality Development Course by Myers Briggs Type Indicators (MBTI) Theory.AJE,3(2). Wang, C. Y. (2015). Preference measures of rectangle ratio on MBTI personality types.Art and Design Review,3(03), 69.

To his coy mistress by Andrew Marvell and Twickenham Garden by John Donne Essay Example For Students

To his coy mistress by Andrew Marvell and Twickenham Garden by John Donne Essay The two poems I am going to discuss are metaphysical poems by two metaphysical poets. They are To his coy mistress by Andrew Marvell and Twickenham Garden by John Donne. The metaphysical movement reacted against the pastoral poems of the 17th century. The poetry of Donne and Marvell uses modern images of the time to express ideas about real and physical love as well as the spiritual side. In this poem Andrew Marvell expresses his feelings about love and time by showing how he wants to make love physically with his mistress before time runs out or before they get too old. At the beginning of the poem, lines 1-4 Andrew is saying that there is not enough time and he finds this shy lady indecisiveness annoying and irritating. Later on in the forthcoming lines he writes, We will write a custom essay on To his coy mistress by Andrew Marvell and Twickenham Garden by John Donne specifically for you for only $16.38 $13.9/page Order now Thou by the Indian Ganges side Shoust rubies find, I by the tide Of Humber would complain. In these lines he is comparing her in an exotic picture of being in India finding rubies and him by the river Humber. This also shows that if this happened he could accept it, as time does not apply to him. Also to travel to India would have taken years in the 17th century. Marvell would complain but he could put up with it because time would not need to be considered. This shows that he finds her really rich and important to be able to travel to India and he is left in Hull alone by the river. This is a good way to contrast between the two pictures. In the following three lines he is implying that if he had infinite time they could love each other forever. He uses the exaggerations of time to create a bigger impact for a flattery effect. For example he compares the length of time with the conversion of the Jews. Jews will never take place therefore representing an immeasurable amount of time. In the following couple of lines he is metaphysically comparing his love for the lady as a Vegetable love. He is saying that his love is still growing stronger. In lines 13-18 Andrew, has gone back to saying if he had an unlimited amount of time what he would do. He wants to spend the time gazing upon the lady, looking at various parts of her body. The poem also states the part of the body he is most interested in. Two hundred to adore each breast And the last age should show your heart Following on in the last two lines in the first verse. He is says, For, lady, you deserve this state, Nor would I love you at a lower rate He is expressing to the lady that she deserves this treatment that he wants to give her. But really he means the opposite, he is trying to fast track, to win her over so that she will sleep with him. In the second part of Andrews argument he creates an effect by personifying time. Times wingà ¯Ã‚ ¿Ã‚ ½d chariot hurrying near He says that he can always hear and feel time running out quickly. Andrew changes the direction of his argument, so he is lacking time. This explains why he wants their relationship to develop at a quicker rate. In lines 23 and 24 he sees his afterlife, when he is dead. All he can see is a dull boring place. Andrew use a metaphor to emphasise his picture of his after life. Deserts of vast eternity .u5ade90c96f5dbee64c7ecf2ce42bf0e6 , .u5ade90c96f5dbee64c7ecf2ce42bf0e6 .postImageUrl , .u5ade90c96f5dbee64c7ecf2ce42bf0e6 .centered-text-area { min-height: 80px; position: relative; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6 , .u5ade90c96f5dbee64c7ecf2ce42bf0e6:hover , .u5ade90c96f5dbee64c7ecf2ce42bf0e6:visited , .u5ade90c96f5dbee64c7ecf2ce42bf0e6:active { border:0!important; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6 .clearfix:after { content: ""; display: table; clear: both; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6:active , .u5ade90c96f5dbee64c7ecf2ce42bf0e6:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6 .centered-text-area { width: 100%; position: relative ; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6:hover .ctaButton { background-color: #34495E!important; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6 .u5ade90c96f5dbee64c7ecf2ce42bf0e6-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u5ade90c96f5dbee64c7ecf2ce42bf0e6:after { content: ""; display: block; clear: both; } READ: Public poetry as opposed to confessional verse? EssayThe word Desert suggests an empty and a difficult place to go, the above quote emphasises the time that a dead person will have. He develops his argument in the next five lines. He talks about when she dies all her beauty will be gone and nobody with her, telling her how pretty she is. The climax of his argument is when he tells her the honour she is trying to keep is worthless. The poem tells her that when she dies, the worms in the ground will take her virginity and her honour away from her. Worms shall try That long preserved virginity, And your quaint honour turn to dust In the last two lines Andrew makes a humorous joke, he expresses that although the graves a private place but, they cant make love in the grave. This rhyme defuses the image the reader has just been given. In the concluding part of this poem, Andrew clarifies what he wants them to do now. He starts by describing in lines 33-36 that while they are still young and still have passion they should make love now, rather than waiting till their, Instant fires to die out. Andrew uses the words instant fires to describe their immediate passion they have. In the next four lines he tells her, when they make love, it should be physical. He uses the image of amorous birds making love as an example of what they should be doing. In addition to this they should be hungry for each other. and must not be wasting time, Rather at once our time devour Than languish in his slow-chapt power The quotes provide a powerful image of his ideas of power and passion. He continues the argument in the next four lines by suggesting they should make love some more. He also uses an effective metaphor to describe how he needs to break her down. Thorough the iron gates of life The last two lines conclude the poem. Andrew uses personification of the sun to say they cannot make the sun stop, for example they cannot stop time but they still can use the lime left to do what they intended to do. So in this way it is an equivalent to beating time. In the next poem, John uses unrequited love. This means the love is not returned, for example the woman he loves does not love him back. In the beginning of the first verse he expresses the extent of his sad feelings by using such effective adjectives. Blasted with sighs, and surrounded with tears John is sad because his love does not love him, he has come to the garden to find peace and a new start. He also states that using his senses the garden sooths him and cures everything apart from his love still does not love him back. And at mine eyes, and at mine ears, Receive such blames, as else cure everything In lines 5-7, John explains that he is trapped within his love. He uses the image of a spiders web to describe his feelings. He feels that this spiders love changes everything good he possesses in to bad disgusting things. The spider love, which transubstantiates all, And can convert manna to gall. In the last two lines in the first verse he describes he garden as true paradise, referring to the Garden of Eden and he has brought the serpent into the garden. In verse 2, lines 1-3, the words winter, benefit and frost creates a reflective mood and reminds us of death. John uses these words because he feels sadness, that everything he is connected to turns to frost, lifeless. In line 4, a metaphysical technique is used, it is called Metaphysical conceit this is used to emphasis how humiliated he feels. The first 4 lines creates the mood of sadness and loneliness. In line 6 John has capitalized Love he does this because he personifies it. He used love as if it was a person who is in charge of him. John expresses his feelings to love, asking love for peace. .u0414b967285333328f95f5f5975c2b42 , .u0414b967285333328f95f5f5975c2b42 .postImageUrl , .u0414b967285333328f95f5f5975c2b42 .centered-text-area { min-height: 80px; position: relative; } .u0414b967285333328f95f5f5975c2b42 , .u0414b967285333328f95f5f5975c2b42:hover , .u0414b967285333328f95f5f5975c2b42:visited , .u0414b967285333328f95f5f5975c2b42:active { border:0!important; } .u0414b967285333328f95f5f5975c2b42 .clearfix:after { content: ""; display: table; clear: both; } .u0414b967285333328f95f5f5975c2b42 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u0414b967285333328f95f5f5975c2b42:active , .u0414b967285333328f95f5f5975c2b42:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u0414b967285333328f95f5f5975c2b42 .centered-text-area { width: 100%; position: relative ; } .u0414b967285333328f95f5f5975c2b42 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u0414b967285333328f95f5f5975c2b42 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u0414b967285333328f95f5f5975c2b42 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u0414b967285333328f95f5f5975c2b42:hover .ctaButton { background-color: #34495E!important; } .u0414b967285333328f95f5f5975c2b42 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u0414b967285333328f95f5f5975c2b42 .u0414b967285333328f95f5f5975c2b42-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u0414b967285333328f95f5f5975c2b42:after { content: ""; display: block; clear: both; } READ: Poetry of World War I EssayLove let mee, Some senslesse peece of this place bee; Following in lines 7-8 there is a tone of depression, the tone is achieved by the long sentence structure and is also helped by the onomatopoeia, groane. Make me a mandrake, so I may groane here, Or a stone fountaine weeping out my year. Continuing his argument in lines 1-4 in the 3rd verse he says that the lovers come, to his fountain and take his tears which represents true love. Then he says to taste his tears and their partners tears and taste hem, if the partners tears dont taste like his then her live is not true. In the next two line the tone changes from bitterness to being forthright sounding. John achieves this tone by addressing directly, he is being bold and honest. The effects are strong, getting his warning about what he thinks of women through clearly. Alas, hearts do not in eyes shine, Nor can you more judge womans thoughts by tears, In the last two lines John repeats the words true and truth 3 times. This constructs an effective emphasis of what he feels. He explains that he that she is already married and truthful to her husband, therefore she cannot return his love. These two poems showed different aspects of love in different perspectives. Out of the two poems I preferred Twickenham Garden. I preferred this poem because of its effective use of metaphors and adjectives, with brings the poem to life. Throughout poem the tempo changes as well giving it even more excitement and feel. I fought these aspects made the poem more moving and interesting.

Marriage and Madness Professor Ramos Blog

Marriage and Madness The Yellow Wallpaper Marriage is often presented, to girls at an impressionable young age, as finding a prince charming and living happily ever after. Settling down and having a family may not be as splendid as some women fantasize. Marriages can be toxic and oppressive environments. This is true now as it was for women in the late 1800s.   In â€Å"The Yellow Wallpaper,† by Charlotte Perkins Gilman, the protagonist is dealing with postpartum depression, but her oppressive environment prevents her from recuperating. Women with mental illness often suffer in oppressive households. â€Å"The Yellow Wallpaper† tells the story of a young woman suffering from a mental illness. The narrator first mentions her illness when she reflects, â€Å"I’m sure I never used to be sensitive, I think it is due to this nervous condition† (Gilman 487). She has no control of her emotions most likely due to her anxiety. Her illness is also troubling to as she laments, â€Å"[her] nervous are dreadfully depressing† (487). Her troubles stem from her separation of her child and her treatment which limits her physically and mentally. She mentions, â€Å"Such a dear baby! And yet I cannot be with him, it makes me so nervous† (488). It can be alluded that she suffers from postpartum depression and is not being adequately treated. As she is forced to remain isolated indoors, she becomes obsessed with the wallpaper in the nursery. The wallpaper as she describes began to, â€Å"look to [her] as if it knew what a vicious influence† (488). The wallpaper affects her, and her imagination runs wild as she sees a woman imprisoned within the yellow wallpaper. protagonist reaches her breaking point when she realizes that she is the woman trapped in the depths of the wallpaper. She describes how she pulled off most of the wallpaper by morning to free the young woman within the wallpaper (495). Unfortunately for the protagonist, having children left her in a state of depression and made her begin to resent her husband. The protagonist of â€Å"The Yellow Wallpaper† entered a marriage and treatment became an oppressive environment. Her husband became her oppressor, as tried to suppress her thoughts, and imagination. The narrator reveals that â€Å"perhaps that [he] is the one reason [she] does not get well faster† (486). She is coming to the realization that her husband is not helping her get better. When she discloses her discontentment with the yellow wallpaper, he lets her know, â€Å"[there is] nothing worse for a nervous patient than to give way to their fancies† (488). He invalidates her opinions and suppresses her feelings. Gilman reveals the protagonist’s husband, â€Å"hates to have her write a word† (487). He stifles her from her expressing her thoughts orally as well as her thoughts that are written. She does not have a choice but to obey, because during this period women were not allowed to express their opinions in their marriages. Men held all the power and they determined whether or the role their wives played in their household. The protagonist’s husband threatens that if she does not get better, he would be send her to the physician Weir Mitchell who is much worse of a physician (488). Her husband can conclude that she is mentally unfit and send her away without her consent. He has already taken her away from her actual home in the hopes that she will get better. Gilman reveals the protagonist has been separated from her child, when she confesses, â€Å"there’s one comfort- the baby is well and happy and does not have to occupy this nursery with the horrid wallpaper† (489). The narrator is suffering from postpartum depression and she cannot recover from it, because her husband’s way of dealing with her illness it to avoid it altogether. Marriage is most often presented to women as a goal and they are expected to have a family to be happy. Unfortunately for the protagonist, having children left her in a state of depression and made her begin to resent her husband. Marriage for the Gilman’s protagonist did not end happily ever after. In the 19th century, women with mental illnesses suffered in their oppressive environments. The fate of a women depended on her husband, because historically Victorian Women were â€Å"increasingly ill-prepared for the trials of childbirth and childbearing† (Smith 658). Women would often bare children without contemplating the risks and suffered the consequences. As shown in â€Å"The Yellow Wallpaper† women would suffer from postpartum depression and it would be dismissed as hysterics. Throughout history, hysteria has been seen as characteristically female† (Smith 653). While at this time science and medicine were advancing, the treatment women were receiving did not help them, and it often made their symptoms worsen. Women diagnosed with a mental illness were prescribed a rest-cure in which, â€Å"the patient was not permitted to leave bed or even move within without the doctor’s approval†¦Ã¢â‚¬  (Sigurà °ardà ³ttir 3). This confinement was not a reasonable treatment, and this cruel punishment was not uncommon in this century. Doctors â€Å"attempted to reinforce childlike dependency in women, defined women as inherently weak, and discouraged excessive mental or physical exertion† (Morantz). Men as well, would punish women for not being a dutiful wife in their eyes. Just like in Gilman’s story often â€Å"rest-cure could be used to discipline women whose illness became a means of avoiding household duties† (Sigurà °ardà ³ttir 4). Men believed women would fake their illnesses rather than believe they were suffering from depression, or anxiety. Unfortunately, women who had mental illnesses suffered greater than they should have. Gender roles play a part in oppressive environments. Men were often seen as the superior sex especially in the late 1800s. Men held power and authority over their wives. That left many women helpless to the wills of their husbands. Though those power dynamics have shift, gender roles are still present and leave women in helpless situations. While mental illness is still a taboo subject for some, more women are being informed about the possible side effects and outcomes of childbirth. Most women cannot be put away anymore because their husbands wish it. â€Å"The Yellow Wallpaper† is a cautionary tale of how gender roles can lead to harmful relationships. Gilman, Charlotte Perkins. â€Å"The Yellow Wallpaper.† The Norton Anthology of American Literature, edited by Nina Baym and Robert S. Levine, 8th ed., vol. 2, W.W. Norton Company, 2013, pp. 485-497. Morantz, Regina Markell, and Sue Zschoche. Professionalism, feminism, and gender roles: a comparative study of nineteenth-century medical therapeutics. The Journal of American History 67.3 (1980): 568-588. Sigurà °ardà ³ttir, Elà ­sabet Rakel. Women and Madness in the 19th Century. The effects of oppression on womens mental health. Diss. 2013. Smith-Rosenburg, Carroll. â€Å"The Hysterical Woman: Sex Roles and Role Conflict in 19th Century America.† Social Research, vol. 39, no. 4, 1972, pp. 652–678. JSTOR, JSTOR, jstor.org/stable/40970115.

Osmotic Pressure and Tonicity

Osmotic Pressure and Tonicity Osmotic pressure and tonicity often are confusing to people. Both are scientific terms pertaining to pressure. Osmotic pressure is the pressure of a solution against a semipermeable membrane to prevent water from flowing inward across the membrane. Tonicity is the measure of this pressure. If the concentration of solutes on both sides of the membrane is equal, then there is no tendency for water to move across the membrane and no osmotic pressure. The solutions are isotonic with respect to each other. Usually, there is a higher concentration of solutes on one side of the membrane than the other. If youre unclear about osmotic pressure and tonicity it might because youre confused about how the difference between diffusion and osmosis. Diffusion Versus Osmosis Diffusion is the movement of particles from a region of higher concentration to one of lower concentration. For example, if you add sugar to water, the sugar will diffuse throughout the water until the concentration of sugar in the water is constant throughout the solution. Another example of diffusion is how the scent of perfume spreads throughout a room. During osmosis, as with diffusion, there is a tendency of particles to seek the same concentration throughout the solution. However, the particles may be too large to cross a semipermeable membrane separating regions of a solution, so water moves across the membrane. If you have a sugar solution on one side of a semipermeable membrane and pure water on the other side of the membrane, there will always be pressure on the water side of the membrane to try to dilute the sugar solution. Does this mean all of the water will flow into the sugar solution? Probably not, because the fluid may be exerting pressure on the membrane, equalizing the pressure. As an example, if you put a cell in fresh water, the water will flow into the cell, causing it to swell. Will all of the water flow into the cell? No. Either the cell will rupture or else it will swell to a point where the pressure exerted on the membrane exceeds the pressure of the water trying to enter the cell. Of course, small ions and molecules may be able to cross a semipermeable membrane, so solutes such as small ions (Na, Cl-) behave much like they would if simple diffusion were occurring. Hypertonicity, Isotonicity, and Hypotonicity The tonicity of solutions with respect to each other may be expressed as hypertonic, isotonic or hypotonic. The effect of different external solute concentrations on red blood cells serves as a good example for a hypertonic, isotonic and hypotonic solution. Hypertonic Solution or Hypertonicity When the osmotic pressure of the solution outside the blood cells higher than the osmotic pressure inside the red blood cells, the solution is hypertonic. The water inside the blood cells exits the cells in an attempt to equalize the osmotic pressure, causing the cells to shrink or create. Isotonic Solution or Isotonicity When the osmotic pressure outside the red blood cells is the same as the pressure inside the cells, the solution is isotonic with respect to the cytoplasm. This is the usual condition of red blood cells in plasma. Hypotonic Solution or Hypotonicity When the solution outside of the red blood cells has a lower osmotic pressure than the cytoplasm of the red blood cells, the solution is hypotonic with respect to the cells. The cells take in water in an attempt to equalize the osmotic pressure, causing them to swell and potentially burst.

TURING AND AL Essay Example | Topics and Well Written Essays - 250 words

TURING AND AL - Essay Example What is the significance of this thought experiment? Turing’s game paves the way towards a defense of artificial intelligence. He continues explaining what machines are, their role in his experiment, and the universality of digital computers. Then he raises his initial question again and claims: â€Å"The original question, â€Å"can machines think?† I believe to be too meaningless to deserve a discussion† (Turing 324). Then he puts forth all his beliefs about the matter, which pointed to the fact that machines can indeed think. Hereafter, he discusses all the arguments that oppose his beliefs. The first of the objections is the theological objection (Turing 324-325), followed by the heads in the sand objection (Turing 325), then the argument from consciousness (Turing 325-326), arguments from various disabilities (Turing 326-327), lady Lovelace’s objection (Turing 327), and finally, the argument form informality of behavior (Turing 327-328). Towards the e nd, he does not defend his view from these objections, but tells the reader that his belief will transpire towards the end of the century, due to current problems in programming, engineering, mindset, education and experience (Turing 329). As Turing concludes: â€Å"We can only see a short distance ahead, but we can see plenty there that needs to be done† (Turing 330). Work Cited Turing, Alan.

Foreign Exchange Rates as Unbiased Estimate of Future Sport Rates Dissertation

Foreign Exchange Rates as Unbiased Estimate of Future Sport Rates - Dissertation Example This knowledge will enable the formulation of trading strategies to enhance the effectiveness of market entry and exit, to properly time the purchase of currencies at the lows, and the sale at the highs, or to adopt an adequate hedging position. The study employed three methods of determining the existence of EMH with the intention of arriving at results that corroborate each other, since any one method taken alone can never be assuredly accurate. The first method employs the regression of future spot rates against forward exchange premiums. The second method tests for a confirmation of the unbiased forward rate hypothesis which is indicated by the co-integration of the forward exchange rate and the future spot rate. The third method employs an analysis of EMH on real terms also through regression modeling and equation estimation. Each of the three methods provided evidence that the efficient market hypothesis is valid in the currencies exchange market, specifically in the Swiss fran c – US dollar spot and forward exchange rates. The weak form of market efficiency has been tested and validated, for which reason investors and business would most likely not realize abnormal profits through the use of methods of technical analysis for price forecasting. Table of Contents Abstract 2 Table of Contents 3 Introduction 5 Background of the problem 5 Statement of the issue 6 Structure of the work 7 Literature Review 8 EMH and the Foreign Currencies Market 8 EMH in the forex market before and after the 2008 global financial crisis 9 The relationship of forward and spot rates in the forex market 10 Further studies on the predictability of foreign exchange rate behavior 12 Theoretical Framework 14 The Efficient Market Hypothesis 14 Weak form EMH. 15 Semi-strong form EMH 16 Strong form EMH 18 Evidence for and against EMH 19 Empirical Framework 21 Results 23 First Test: Result of regression estimation 23 Second Test: Determining co-integration between st+1 and ft 27 Thi rd Test: Real terms 30 Conclusion 33 Summary of the dissertation 33 Conclusion 34 Other studies could explore the semi-strong and strong forms of efficiency in the currencies exchange market. Responses of prices to news announcements affecting fundamental value or confidence about the underlying economy may prove useful to determining the rate of adjustment of a partially semi-strong efficient market to newly available information. It shall also be a challenge to conduct a study on the strong form market efficiency, because of the difficulty of obtaining data on essentially illegal activities. 36 Bibliography 37 Introduction Background of the problem In the early sixties and prior, the exchange rates in international currencies were governed by the fixed exchange rate regime. From 1973, however, the general free floating exchange rate regime was adopted by the major European central banks, with other international monetary systems adopting the same policy. As a result, companies wit h international exposure (there were very few â€Å"multinationals† then) were particularly prone to shifts in exchange rates of the currencies in which it dealt with (Soenen, 1979). Companies with international operations would at any one time be purchasing raw materials in countries where they are cheap, with their local currency, and selling the finished products in other countries where the demand is great, also with their local

Alternative sources of energy Essay Example for Free

Alternative sources of energy Essay There are several alternatives of energy that can provide renewable energy. Renewable energy is usually generated from the natural resources such as wind, sunlight, rain, geothermal heat and tides. Some of the renewable technologies range from wind power, solar power, biomass, hydroelectricity and biofuels for transportation, (Chiu et al). Biofuel This can broadly be defined as liquid, solid or gas fuel that is derived from recently dead biological materials mostly the plants. It is thus distinguished from the fossil fuel that is generated from the long dead biological materials. Biofuels are theoretically produced from a biological carbon source. Photosynthetic plants are the most common source of biofuels since different plants as well as plant derived materials are all used in the biofuel manufacture. Use of biofuels is common in Asia, Europe and also in America, (Anselmo, P. , Badr, O). The use of this renewable biofuels does provide increased energy security and independence from the petroleum since it is a renewable source of energy. Various issues that form part of the recent debates on the use or no use of biofuels include; the fuel versus food debate, effect on oil price, carbon emission levels, sustainability, soil erosion and deforestation, its impact on available water resources, the potential of poverty reduction, human rights issues, its price, its efficiency and energy balance and the comparison of the centralized versus the decentralized models of production, (Powlson et al). The greatest challenge in the use of biofuels is the conversion of biomass energy to liquid fuels that can be transported. The two most common strategies that re employed include; 1. Growing of sugar crops such as sugar beet, sugar cane or starch such as maize/corn and then employ a yeast fermentation process to produce ethanol (ethyl alcohol). 2. Growing of plants such as soybean, oil palm and algae that do naturally produce oil. These oils can be directly burned in diesel engine since heating of oils reduces their viscosity or they can further be processed chemically to produce biodiesel. A good example is the conversion of wood as well as its byproducts into methanol, woodgas or ethanol fuel, (Batistella et al). First generation Biofuels This refers to biofuels that have been made from starch, sugar, vegetable oil or even animal fats by employing the conventional technology. Grains or seeds such as wheat when fermented into bioethanol are the basic feedstock used in the production of first generation biofuels. Sunflower seeds are also used to yield vegetable oil that is used in biodiesel. The feedstock used for the first generation biofuels have even found their way to the human and animal food chain and has thus been criticized for the diversion of human food into the production of fuels a move that has potentially caused food shortages as well as increase in food prices, (Chiu et al).. Though the quality of obtained oil for use as fuel maybe lower, vegetable oil can be used in some of the old diesel engines that were equipped with the indirect injection system though only in warm climates. In most of the instances, vegetable oil has been used to manufacture biodiesel that is diesel engine compatible especially when blended with the conventional diesel. An advantage to this is that most of the used vegetable oil is being processed into biodisel though it is also worth to note that such companies as Wartsila, MAN B W Diesel and Deutz AG do make engines that are fully compatible with vegetable oil, (Warabi et al). Biodiesel In Europe, this forms the most common biofuel. It is a liquid that is similar in composition to mineral diesel and is produced through the process of transesterification from fats or oils. It’s chemically regarded as FAME (fatty acid methyl (or ethyl) ester. Methanol (or ethanol) and sodium hydroxide are mixed with oils and the chemical reaction that results produces glycerol and biodiesel (FAME). For every ten parts of biodisel produces, one part of glycerol is also produced. Some of the feedstocks used to produce biodiesel include rapeseed, soy, jatropha, mustard, mahua, flax, palm oil, sunflower, field pennycress, hemp and algae, (Shah, P. S. , Suppes, G. J). When mixed with the normal mineral diesel, biodiesel can be burnt in any diesel engine. Most people have been able to run their vehicles purely on biodisel and have not reported any problems though in circumstances of lower temperature, it has the tendency of becoming viscous/thick and some vehicles may thus require a fuel line heater. Most of the vehicle manufacturer taking a precaution on this give out a 15% recommendation of biodiesel that is blended with mineral diesel though most of the newer diesel engines are being made in such a manner that they can run on with 100% biodisel without having to alter the engine, (Schumacher et al). In the US, the rate is not the same as in Europe since more than approximately 80% city buses and commercial trucks in USA are on diesel. It can thus be said that the US market for biodisel is one that is growing at a very slow rate, (Chiu et al) Bioalcohols Through the action of enzymes and microorganisms in the fermentation of starches or sugars, alcohols such as ethanol which is most common and the less common ones such as butanol and propanol are produced. Biobutanol is now regarded as a direct replacement for gasoline since it can be directly used in gasoline engine just as biodisel is used in diesel engines, (Dasari). Ethanol the worldwide common biofuel. Methods used in the production of are enzyme digestion. It can be used some of the petrol engines to act as a replacement for the commonly used gasoline or can as well be mixed to any percentage with gasoline. Worth noting is that most of the currently existing petrol automobile engines can run with a mixture of up to 15% bioethanol and gasoline/petroleum. Also a mixture of ethanol and gasoline has higher octane thus implying that the engine does run more efficiently and even burn hotter. Another advantage is that a mixture of ethanol and gasoline is recommended as a winter oxidizer in high altitude air so as to minimize the atmospheric pollution, (Emerson). The disadvantage of using ethanol as a form of fuel is that it has less energy content and thus it would take more fuel to cover the same distance as compared to the conventional diesel. It is also highly corrosive to the fuel systems, aluminium, rubber hoses and gaskets and combustion chambers. Though an ethanol powered aircraft has already been developed, Embraer EMB 202 Ipanema, it is illegal to use alcohol containing fuels in aircraft. Ethanol is also not compatible with the marine fiberglass fuel tanks as it makes them leak and for the 100% ethanol vehicles to be used, the normal engine has to be modified. It is also a great disadvantage to note that it is not possible to transport corrosive ethanol in the normal petroleum pipelines and thus a more expensive system that would involve stainless steel tank trunks would definitely increase the energy and cost consumption to deliver it to the customer, (Dasari). Less motivating is the net energy gained. When all the energy consumed in cultivation, farm equipment, planting, pesticides, fertilizers, fungicides and herbicides, irrigation systems applied, harvesting and transport, processing and transport to the fuel terminals when also considering the fact that ethanol has lower energy content, the net energy value that is delivered to the consumer is very small, (Shah, P. S. , Suppes, G. J). To counter these challenges of bioethanol, some of the manufactures make flexible-fuel vehicles (FFV’s) that do run on either petrol or bioethanol and even up to the 100% bioethanol mark. These kinds of vehicles have an exhaust oxygen sense system that is designed to adjust the computers system and thus the fuel injection system accordingly. Unfortunately, this leads to increased acquisition cost as well as maintenance cost. When maintenance of the FFV is needed, pollution emission increases and efficiency falls despite the ratio of the mixture. Worth noting also is that the FFV combustion engines are increasingly becoming more complex impacting directly on cost both of maintenance and reliability. Alcohol does also mix with water beyond blending well with petroleum and thus there is the potential of ethanol fuels absorbing environmental moisture despite being dried. Conclusion Countries such as United States of America are searching for alternative sources of energy and the USA aim is to replace the 75% imported oil with alternative energy sources by the year 2025, (Ramos, L.  P. , Wilhelm, H. M). The difficult task for the world is to weigh the advantages as well as disadvantages of alternative sources of energy in comparison to the conventional diesel. It should not be forgotten that the main source of ethanol for use as a biofuel is from corn yet the world is experiencing food crisis. It thus appears that there yet more that the world has to streamline in order to enjoy fully the benefits of biofuel.

What techniques has Leon Gast applied to engage his audience in When E

Throughout the year I have been studying the documentary 'When We Were Kings' based around the 1974 World Boxing Championship fight between Muhammad Ali and George Foreman. The fight was staged in Zaire, Africa and is subsequently predominantly an African influenced film, although still effective in delivering the story and exposition of one of the greatest sporting moments of our modern era. Through use of a complex sound track - including live sound and interviews from the past - Gast is able to entice me to continue viewing the colourful, musical and exciting documentary. Using a majority of archival footage combined with a cast of experts and witness' Leon Gast captures the moment whilst providing us with the necessary background information and detail. A number of questions are asked and social issues raised providing us with a contrast of morals and ideals creating a fast moving, intriguing look at an event adopted in to boxing folklore as the greatest of all time. Although Ga st is unable to incorporate much of his craft - due to a majority of archival footage - he is still able to build tension and demonstrate importance through his shot selection, use of motifs and selection of music. When I viewed Gast's dramatic yet uplifting look at the 1974 World Heavyweight Boxing title fight in Zaire, I was engaged through his use of evocative and up-beat music. Music plays almost constantly throughout and is effective in establishing a mood of fun and excitement about the brutal bout. To begin the film Gast introduces us to the tribal rhythms of Zaire, I believe to signify the origins of both fighters and the importance of cultural links between America, Africa and the evolution of popular culture. Gast also employs the use of a mysterious African women - a dancer and performer - through use of close up's and intense, tension building rhythms. She appears throughout the documentary and we are told later that a witch doctor predicted Foreman might be defeated by use of a voodoo spell involving a "woman with fluttering hands". Whether there is any element of truth to the prediction, Gast's inclusion of this native African lady is clearly to provide an element of mys tery and intrigue around not only the fight in Zaire, but also Ali's greatness. The tribal rhythms and traditional African music work well for Gast and are effective in portraying the mood... ...nter the armed forces during the Vietnam war- had resulted in a jail sentence and loss of the title. This was Ali's return, the greatest of all time was returning to the ring to face one of the most formidable individuals ever to step in to the square shaped arena, making it a bout no red-blooded American and no self respecting sports fan worldwide could miss. Gast's subject matter - the fight itself - and people involved - namely Ali - are perhaps one of the most appealing events to be covered in sports history (with relation to real life relevance) The people involved in Gast's documentary are remarkably effective in delivering the recount of the 'Rumble in the Jungle' combining aging experts with those who were scattered amongst the commotion that was the concert and fight in Zaire, 1974. Spike Lee appears throughout to provide a modern, filmmakers perspective while George Plimpton and Norman Mailer commentate, adding excitement and human dimension to the fight. Mailer and Plimpton covered the fight in the seventies and provide us with a credible recount and are effective in providing professional detail for us helping us understand some more technical angles explored by Gast.

Ethnic Unbonding in South Africa Essay

Manuel Castells notion of ‘ethnic unbonding’ refers to: the gradual withdrawal certain African-Americans are undergoing, so that they no longer are a member of their initial ethnic group. ‘Ethnic unbonding’ is a process where individuals remove themselves from their ethnic groups, because they are either ashamed or humiliated to be associated as part of a stigmatized ethnic identity. â€Å"So, race matters a lot. But, at the same time, the class divide among blacks has created such fundamentally different living conditions that there is growing hostility among the poor against those former brothers that left them out. Most middle-class blacks strive to get ahead not only from the reality of the ghetto, but from the stigma that echoes from the dying ghetto project on them through their skin. They do so particularly, by insulating their children from the poor black communities (moving to suburbs, integrating them into white-dominated private schools), while, at the same time, reinventing an African-American identity that revives the themes of the past, African or American, while keeping silent on the plight of the present† Castell, M p. 57. Manuel Castell raises cognizance to the fact that black South Africans are gradually disassociating themselves from their original ethnic identities. (‘Black South Africans’ refers to the non-white individuals of South Africa, those who were disadvantaged and traduced in the homelands during the Apartheid regime). These ethnic unbonding patterns were first noticed among African-Americans and now South Africans too are gradually adopting them. Citizens split from their ethnic groups to mainly better their lives, since being a part of a stigmatized ethnic group cannot ensure a successful and pleasant lifestyle. Parents want a better life for the children and they find that to live a better quality lifestyle one needs to firstly get an education. So they get a good education and become a success in life only to put their stigmatized ethnic background behind them, to avoid risking the loss of their achievements. Ethnic performances are rarely practised and individuals lose sight of where they come from. â€Å"In the last two decades, geographers have become extremely interested in the issue of ethnicity. Ethnic groups are found in essentially all societies. Ethnic groups are populations that feel a common bond and have a sense of common origin that distinguishes them from other groups. Religion, language, national origin, and skin colour are all used to various degrees by ethnic groups to distinguish themselves from others. It is estimated that the 200 or so independent countries recognized by the United Nations are made up of about 5000 ethnic groups. Increased migration of people in the last 200 years has produced a complex pattern of ethnic groups. Essentially, ethnicity is a spatial concept. Ethnic groups are associated with clearly recognized territories, either some large homeland district or some smaller urban or rural enclaves in which they are the primary or exclusive occupant. In addition, they have somehow marked these places with certain distinguished cultural signs. † (http://teacherweb. ftl. pinecrest. edu/snyderd/APHG/Unit%203/culturenotes. htm). Ethnicity is socially important. It gives certain individuals a feeling of belonging and prevents one from feeling isolated and alone. It contributes immensely to one’s core identity, focusing mostly on the construction of one’s personal identity, and in turn having an effect on the type of person an individual turns out to be in the future. It forms the basis of an individual’s structure and agency. Ethnicity also promotes national strength which can be built from the diverse cultural resources present in South Africa. It brings together a national identity. ‘Afrikaners historically considered themselves the only true South Africans and, while granting full citizenship to all residents of European descent, denied that status to people of colour until the democratic transition of 1994. British South Africans retain a sense of cultural and social connection to Great Britain without weakening their identity as South Africans. A similar concept of primary local and secondary ancestral identity is prevalent among people of Indian descent. The Bantu-speaking black peoples have long regarded themselves as South African despite the attempts of the white authorities to classify them as less than full citizens or as citizens of ethnic homelands (â€Å"Bantustans†) between 1959 and 1991. Strong cultural loyalties to African languages and local political structures such as the kingdom and the chieftaincy remain an important component of identity. National identity comes first for all black people, but belonging to an ethnic, linguistic, and regional grouping and even to an ancestral clan has an important secondary status. (http://www. everyculture. com/Sa-Th/South-Africa. html). As a result of years of racial separation and discrimination, the majority of South African citizens of which are black, have been severely ill-treated based on the colour of their skin. â€Å"A race is a population that shares visible physical characteristics from inbreeding and that thinks of itself or is thought of by outsiders as distinct. It has been used by societies to justify poor treatment of minority groups† ( http://www. sociologyguide. com/questions/ethnicity. php). For decades black people have been slandered and stereotyped by the white superior citizens, to be uncultured individuals. White people were entirely prejudiced against the black people. ‘Prejudice is a judgment based on group membership or social status. Prejudice may be formed through both individual and group influences including socialization, rationalizing through stereotypes, the scapegoating process, reinforcement of a self-fulfilling prophecy ramification of an authoritarian personality and degree of contact with minority groups.’ http://www. sociologyguide. com/questions/ethnicity. php. How black ethnic groups emerged? Being ethnic is relating to or a characteristic of a sizable group of people sharing a common and distinctive racial, national, religious, linguistic or cultural heritage. (http://www. thefreedictionary. com. ) Just like the trends in America, black citizens of South Africa formed groups based on commonalities. These people shared hardships and sufferings, as a result of being excluded from having any opportunities and privileges, by the white superiorities. The white citizens undermined the black citizens for centuries and thus blacks were forced to form close relationships with one another based on the fact that they had common deprivations. ‘Bantustans’ were formed in South Africa and these areas were wastelands of hardship. Residents of these areas were forced to deal with struggle and poverty thus leading to an increase in crime rate. People did what they could to survive. Stealing, drug dealing etc. all the forms of violence and corruption exploded from these areas. Put a group of homeless and poor people together and what do you get? Chaos. White people were aware of the disorder in the homelands and ever since then stereotypes were given to black people. What provoked ethnic unbonding? Ethnic unbonding is when individuals from an ethnic group break away from their core cultural identity and instead pursue an identity of their own. Individuals mainly do this to improve their standards of living. The stigmas attached to certain ethnic groups are undesirable and individuals are afraid of being part of these unpleasant stereotypes. Certain groups especially ethnic groups have harsh associations linked to them and for these people to improve their quality of life they need to detach themselves from their ethnic groups. The negativity one receives from being part of a stigmatized ethnic group for some is too much to handle. People want to be freed from the harmful judgements of the past, and thus completely detaching themselves from their core ethnic identity is the best way out. ‘’Race and ethnicity are central – to America, as to other societies’ dynamics – their manifestations seem to be deeply altered by current social trends. ’’ (Castells, 1997: 53). Globalisation affects people’s choices on being or not being part of an ethnic group. Westernization transforms certain cultures and moulds them into a more modernized culture, with less practices and more simplicity. Cultural identity is a victim of globalization. Culture is being altered so much by globalization and media effects that soon the culture will transform into something completely different. According to Tomlinson, J. p. 23 states that â€Å"it is fair to say that the impact of globalization in the cultural sphere has, most generally, been viewed in a pessimistic light. Typically, it has been associated with the destruction of cultural identities, victims of the accelerating encroachment of a homogenized, westernized, consumer culture. † Conclusion Ethnic unbonding is inevitable. Every single individual wants a decent lifestyle and a decent life is one with no racial, gender or ethnic inequalities. Ethnic unbonding will continue to take place in South Africa as well as the rest of the world, because the desire for one to have an improved standard of living exceeds the desire to want to belong to an ethnic area. Castells concept of ethnic unbonding is a notion unknowingly practiced amongst the people of South Africa. Castell believes that individuals belonging to certain ethnic groups are developing boundaries within themselves. However, I think that people can still live a better life and yet maintain a part of their ethnicity. Lifestyles can be adjusted so that some form of their religion and culture is integrated into their everyday life and not forgotten. Future generations might be at risk of never knowing exactly where they come from, and being clueless about their ethnic and cultural heritage. 1. Castells, Manuel. 1997. The power of identity. Cambridge, MA. Blackwell, 52-59 2. Tomlinson, John. Globalization and cultural identity http://www. polity. co. uk/global/pdf/gtreader2etomlinson. pdf(12September 2011) 3. Definitions of race, prejudice and discrimination: http://www. sociologyguide. com/questions/ethnicity. php (12September 2011) 4. Countries and their Culture – South Africa http://www. everyculture. com/Sa-Th/South-Africa. html (12September 2011) 5. THE GLOBALIZATION OF CULTURE, AND THE GEOGRAPHY OF INEQUALITY: RACE, ETHNICITY & GENDER http://teacherweb. ftl. pinecrest. edu/snyderd/APHG/Unit%203/culturenotes. htm (12September 2011) 6. Definition of Ethnic: http://www. thefreedictionary. com (12September 2011).

Iva, Impuesto Al Valor Agregado En Argentina

Convenio Multilateral Se trata de un pacto para repartir la base imponible entre las provincias. A cada una de ellas se le asigna un porcentaje de la base imponible comun. Posteriormente cada provincia aplica su alicuota a la base imponible que le toca. Sirve para separar los procesos economicos inescindibles provenientes de mas de una jurisdiccion. Para distribuir se fijan 2 parametros: -origen del ingreso: jurisdiccion en la cual se origina -gastos efectuados: jurisdiccion en la cual se gasta. Ambito de aplicacion del convenio( el convenio se aplica a las actividades realizadas por el contribuyente en 2 o mas jurisdicciones, y puesto que los ingresos brutos de las mismas provienen de un proceso unico, el mismo debe atribuirse conjuntamente a todas las jurisdicciones donde dicho proceso se llevo a cabo. Prorrateo( se prorratean los ingresos brutos totales y despues en cada jurisdiccion se aplica el tratamiento que la legislacion local prevea para ese ingreso. Cuando hay casos estrictamente locales no hay que recurrir al coeficiente del convenio, sino que se aplica el ingreso a esa jurisdiccion. Los ingresos y los gastos que se tienen en cuenta para el calculo del coeficiente son aquellos relacionados con el regimen general. No se toman en cuenta los ingresos y gastos de regimenes especiales o aquellos puramente locales. Regimen de distribucion de la base Regla General( el regimen general es el siguiente: -50% en proporcion a los gastos soportados por cada jurisdiccion (se entiende que un gasto es soportado por una jurisdiccion cuando la actividad que da origen a estos se haya llevado a cabo en la misma). 50% en proporcion a los ingresos brutos de cada jurisdiccion Tanto los ingresos como los gastos se tomaran del ultimo balance cerrado en el ano calendario inmediato anterior. A que se refiere la ley cuando habla de gastos? Tiene solo en cuenta a aquellos que se originan por el ejercicio de la actividad: sueldos, combustibles, reparaciones, gastos de compra, produccion, administracion, etc. Tb se incluyen a las amortizaciones ordinarias. Se considera gasto no computable a: e l costo de las materias primas en las actividades de elaboracion, ni el de las mers de reventa en las actividades de comercializacion -el costo de las obras o servicios que se contraten para su comercializacion -gastos de publicidad -tributos e intereses -honorarios mayores al 1% de la utilidad del balance comercial Gastos de escasa significacion: son los gastos generales que no superen en conjunto el 10% del total de gastos computables del periodo y cada uno el 20% de ese 10% (que no supere el 2% del los gastos computables totales). Como se prorratean? En funcion de los otros gatos. Los ingresos y los gastos relacionados con las exportaciones no son computables para el calculo del coeficiente. Para determinar si estan relacionados con exportaciones, la regla basica es la apropiacion; en subsidio, el prorrateo. Regimenes especiales ( ademas de este regimen general de distribucion hay otros regimenes especiales: * Actividades de construccion:10% a la jurisdiccion (o jurisdicciones) en que se ubica la sede y 90% donde se desarrolla la obra. Dentro del 10% no entran gastos tales como el del obrador; solo entran los gastos puros de administracion (ej: alquileres). Del 90 % si se hace por ej, un puente entre 2 jurisdicciones, va el 50% a cada una. Ver tema de corredores viales (resolucion 105/04) * Entidades de seguros no incluidas en la Ley de Entidades Financieras: 80% a las jurisdicciones donde estan situadas las personas que contratan las operaciones y 20% a donde se ubica la sede central. * Entidades comprendidas en la Ley de entidades financieras: cada jurisdiccion grava la parte de ingresos que corresponda a la proporcion de ingresos de cada jurisdiccion en que la entidad tuviese casas o filiales habilitadas. Si no tienen casas o filiales, los ingresos se van todos a la jurisdiccion en q la operacion tuvo lugar. * Transportes de pasajeros: se grava en cada jurisdiccion la parte de los ingresos correspondiente al precio de los pasajes percibidos o devengados en el lugar de origen del viaje. Es el unico articulo atipico del regimen especial, porque una de las jurisdicciones se queda sin base (la de destino). (No confundir con el tema de que los gastos de transporte se atribuyen en partes iguales a las jurisdicciones entre las que se realice el hecho imponible) Profesiones liberales: 80% en la jurisdiccion donde se realicen las actividades, 20% donde tenga su oficina, consultorio, etc. * Rematadores y consignatarios: el 80% a la jurisdiccion donde estaban los bienes rematados, y el 20 % a la jurisdiccion/es donde esta la administracion central. * Prestamistas hipotecarios o prendarios: 80% lugar donde estan los bs que sirven de gtia; 20% al lugar de domicilio. * Bienes primarios: su pauta es proteger a la jurisdiccion productora. Cuando hay actividades agropecuarias, forestales, mineras, etc; si un productor remite bienes de la jurisdiccion productora sin facturar, para su venta en otra jurisdiccion, luego de haber sido sometido o no a algun proceso de transformacion, debe ingresar el 85% del precio total a la jurisdiccion donde se extrajo el bien. El hecho de que sea â€Å"sin facturar† quiere decir que no se vende; se va a vender fuera de la jurisdiccion productora, por lo tanto esta se quedaria sin base imponible si no estuviera este articulo. El otro 15% queda entre las que comercializan. Distribucion entre municipios( el art 35 establece un limite a las potestades de los municipios para imponer tasas retributivas (que es un 2 ° impuestos a los ingresos brutos). Los fiscos de una jurisdiccion que se hallen involucrados no podran apropiarse mas de lo que se puede atribuir a la provincia. La distribucion entre los municipios se realizara aplicando los mismos parametros que en el convenio (ingresos y gastos). Cuando un municipio sea autonomo, la ley organica de ese municipio podra apartarse de las normas del convenio en cuanto a la distribucion. La sujecion a tasas municipales depende de si hay o no local habilitado en la municipalidad. Si alguien tiene 3 locales en municipios diferentes, pero solo uno habilitado, ese municipio podra reclamar la totalidad de la base para aplicar la tasa. Inicio y cese de actividades( se dijo antes que tanto los ingresos como los gastos se tomaran del ultimo balance cerrado en el ano calendario inmediato anterior, pero esto no regira en el caso de inicio y cese de las actividades. Inicio: la o las jurisdicciones en que se produzca la iniciacion podran gravar el total de los ingresos obtenidos en cada una de ellas, pudiendo las demas gravar los ingresos restantes con la aplicacion de los coeficientes de ingresos y gastos que le correspondan. Esto no se aplica para los regimenes especiales (si para el de los bs primarios) -Cese: en el caso de cese de actividades en una o varias jurisdicciones, los contribuyentes responsables deberan determinar nuevos indices de distribucion de ingresos y gastos los que seran de aplicacion a partir del primer dia del mes calendario inmediato siguiente al que se produjo el cese. Estos nuevos indices resultaran de no computar para el calculo, los ingresos y gastos de la jurisdiccion en que se produjo el cese. Principio de la Realidad economica( el art 27 consagra este principio, estableciendo que en la atribucion de los gastos e ingresos del convenio se atendera a la realidad economica de los hechos, actos o situaciones que efectivamente se realicen. Distribucion de ingresos( no esta definido en la ley. Regla general: se distribuye al lugar de concertacion de la operacion (este criterio puede no ser justo en algunos casos) o al lugar de entrega de bienes o de prestacion de los servicios. Excepcion: en las ventas por correspondencia se atribuye a la jurisdiccion donde se dan gastos que otorguen sustento territorial. Corresponde atribuir al lugar del domicilio del cliente, siempre y cuando se hayan efectuado gastos en esa jurisdiccion, aunque estos sean no computables (estos si bien no se computan, dan sustento territorial). Los ingresos se distribuyen totalmente y despues cada jurisdiccion aplica el tratamiento que corresponde. Los unicos ingresos que no se distribuyen son aquellos provenientes de actividades relacionadas con las exportaciones. Tampoco se distribuye el REI, las diferencias de cambio, etc. (la resolucion 61/95 establece lineamientos generales en materia de percepciones y retenciones, para evitar la doble imposicion. Dice que en las jurisdicciones donde la base imponible atribuible sea inferior al 10% del total, no se aplican retenciones y percepciones) Comision arbitral Es un organo administrativo fijado por el convenio para resolver los conflictos bilaterales o multilaterales entre provincias en relacion a cuestiones relativas a la interpretacion del convenio multilateral. Conformacion El articulo 19 establece que estara integrada por un presidente y un vicepresidente, 7 vocales titulares y 7 suplentes. Todos ellos deberan ser especialistas en materia impositiva. El presidente sera nombrado por la Comision Plenaria de una terna que al efecto hara la Secretaria de Estado de Hacienda (ministerio de economia). El vicepresidente se elegira posteriormente entre los 2 miembros propuestos restantes. Esto es para asegurar la imparcialidad en las decisiones. Dentro de estos 7 vocales, la provincia de Bs As y la Ciudad de Bs As, son miembros natos, siempre estan. Los otros 5 se eligen en forma rotativa, representando a cada una de las zonas enumeradas en el art 20: Noroeste, Centro, Noreste, Cuyo, Sur (o Patagonica). Estos 5 vocales duraran en sus funciones 2 anos (en marzo de cada 2 anos se renuevan). Las jurisdicciones no adheridas no podran integrar la Comision Arbitral. 3 miembros de los 7 pueden faltar. Que pasa si de los 4 restantes 2 votan una cosa y 2 otra? En estos casos el presidente y vice decidiran. De lo contrario ellos no votan; solo ordenan el debate. Funciones Tiene funciones cuasilegislativas (ya que puede dictar normas interpretativas de las clausulas del convenio) y funciones jurisdiccionales (ya que en casos de conflicto con el fisco por la aplicacion de normas del convenio se puede recurrir a las vias recursivas previstas por la legislacion local o a la comision arbitral). Cuales son las ventajas de presentarse ante la comision arbitral? No hay costos de justicia, no es necesario el patrocinio letrado, el procedimiento es informal y posee especializacion en el tema. Por lo tanto, la Comision arbitral tiene 2 funciones principales: 1) dictar resoluciones generales interpretativas del convenio multilateral que seran obligatorias para las jurisdicciones adheridas; se trata de una funcion cuasilegislativa y no legislativa. (2) dirimir conflictos de la aplicacion (de la aplicacion del convenio y no de cuestiones locales) entre las distintas jurisdicciones y los contribuyentes, para lo cual cuenta con un reglamento interno y con ordenanza p rocesal. Pero solo interviene en casos concretos, es decir cuando se da alguno de los dos casos siguientes: a) cuando hay una resolucion determinativa y el contribuyente no esta de acuerdo. Una resolucion determinativa es un procedimiento por el cual el fisco determina sobre base cierta o presunta una diferencia de la obligacion fiscal a favor del fisco. b) cuando hay 2 respuestas distintas de 2 o mas fiscos frente a una misma consulta planteada por el contribuyente. La Comision Arbitral tiene 2 instancias: en un primer lugar la comision resuelve un caso concreto, pero este puede ser apelado ante la Comision Plenaria. Esta esta conformada por 2 integrantes de las jurisdicciones adheridas (uno titular y uno suplente) que se reuniran al menos 2 veces al ano. Pueden acudir al plenario tanto el fisco como el contribuyente a partir de una resolucion arbitral, y deben hacerlo dentro de los 30 dias de su notificacion. Las funciones de la Comision Plenaria son: – aprobar su reglamento interno y el de la Comision arbitral – estableces las normas procesales en que se regiran sus actuaciones y las de la Com Arbitral – sancionar el presupuesto de gastos de la com arbitral y controlar su ejecucion. – nombrar al presidente y al vice de la comision arbitral – resolver con caracter definitivo los recursos de apelacion dentro de los 90 dias de interpuestos, considerar los informes de la com arbitral Pero esta comision plenaria se reune cada varios meses y tratan muchos temas. Por lo tanto, hasta entonces, cuando se termina la ultima instancia administrativa y al contribuyente no le han dado la razon debera realizar el pago. Luego, si la comision plenaria da una resolucion a su favor, hay que repetir el impuesto abonad o. Tb se puede plantear recurso extraordinario. Sin embargo, si la comision no me da la razon, no puede interponerse un recurso extraordinario ante la Corte Suprema. Las instancias se agotan con la comision arbitral y, finalmente, con la comision plenaria. El procedimiento de la comision arbitral es paralelo al procedimiento que el contribuyente puede interponer en la jurisdiccion local. Procedimiento Tributario Tiene aplicacion solamente para los recursos recaudados por la AFIP (DGI + DGA). Solo se aplica a los impuestos nacionales (por lo tanto no se aplica a Ingresos Brutos) Regula la aplicacion y percepcion de los impuestos del Estado Nacional. Regula cuestiones como las sgtes: como se pagan los impuestos, cuales son los medios de pagos, cuales son las facultades del fisco (por ejemplo frente a un contribuyente que ha incumplido sus obligaciones). Tb regula los recursos que tiene el contribuyente para defender sus derechos en el ambito fiscal. No es lo mismo hablar de normas procesales y de normas procedimentales. Mientras las primeras se centran en el plano de la justicia, las procediminetales lo hacen en la esfera de la administracion, de la DGI. No es necesario que haya pasos iguales de procedimiento en todas las jurisdicciones. Cada jurisdiccion local tiene sus propias normas procedimentales de materia tributaria, que estan establecidas en los codigos fiscales de cada jurisdiccion. Principio de la Realidad economica (Art 1 y 2)( En la interpretacion de las disposiciones de la ley de procedimiento se atendera al fin de las mismas y a su significacion economica. Para determinar la verdadera naturaleza del hecho imponible se atendera a los actos, situaciones y relaciones economicas que efectivamente realicen, persigan o establezcan los contribuyentes. Pero cuando estos sometan esos actos a formas diferentes a las autorizadas por el derecho privado, se prescindira de ellas para la consideracion del hecho imponible real, el cual se encuadrara en las formas del derecho privado. Ver si esto es asi Domicilio Fiscal (art 3)( el domicilio de los responsables es muy importante para saber donde intimar al contribuyente. -Para su determinacion se aplican las normas del codigo civil. -En principio el domicilio fiscal es el real (lugar habitual de la residencia de los negocios) -En las personas de existencia visible, cuando el domicilio real no coincida con el lugar donde esta situada la direccion o administracion principal de sus actividades, este ultimo sera el domicilio fiscal. -Lo mismo pasa con las sociedades cuando su domicilio legal no coincide con el lugar donde esta la administracion principal. Cuando el contribuyente este domiciliado en el exterior y no tenga representantes en el pais, se considerara domicilio fiscal al del lugar de la republica en que dichos responsables tengan su principal fuente de negocio o explotacion o la principal fuente de recursos. -Cuando no se denuncia domicilio fiscal y la AFIP lo conoce, este tendra validez a todos los efectos legales. Si se com prueba que el domicilio denunciado no es el previsto en esta ley y la AFIP conociere el lugar de su asiento, podra declararlo como domicilio fiscal. -Los cambios de domicilio ay que denunciarlos ante la AFIP dentro de los 10 dias habiles administrativos de efectuado. Sin perjuicio de tal comunicacion a la AFIP, si hubiere actuaciones administrativas o judiciales, hay que informarle tb en las actuaciones. Recien a partir de aca van a surtir los efectos procesales. El domicilio legal no es lo mismo que el domicilio legal constituido. El primero es aquel en que se presume que va a estar el sujeto. El segundo se designa a efectos procesales y no necesariamente coincide con el real. El efecto del domicilio legal constituido es en el que se entiende que es valida toda notificacion efectuada en el. Terminos (art 4)( a efectos procesales se computan dias habiles administrativos (dias en que las oficinas publicas funcionan normalmente), salvo que la ley especifica determine disposiciones en contrario, en cuyo caso seran de aplicacion estas disposiciones. Sujetos de los deberes impositivos Responsables por deuda propia (art 5)( estan obligados a pagar el impuesto en la forma y tiempo debido, personalmente o traves de sus representantes, los contribuyentes y sus herederos y legatarios. Son contribuyentes, en tanto se verifique a su respecto el hecho imponible: -las personas de existencia visible -personas juridicas -sucesiones indivisas Responsables del cumplimiento de la deuda ajena (art 6)( estos sustituyen la figura del contribuyente. Quienes son: 1. el conyuge que percibe y dispone de los reditos propios del otro (pero tiene que haber resolucion judicial que fije esto) 2. los padres, tutores y curadores de incapaces 3. los sindicos y liquidadores de las quiebras, representantes de sociedades en liquidacion, administradores de sucesiones. Sobre este tema cabe aclarar que el en las quiebras el monto perteneciente al fisco es un credito privilegiado, pero no asi los intereses resarcitorios[1]. 4. directores, gerentes y demas representantes de las personas juridicas 5. os administradores de establecimientos estables. 6. agentes de retencion y de percepcion. Frente a estos ultimos hay dudas acerca de si deben entenderse o no como sujetos responsables de deuda ajena, ya que se caracterizan por no ser responsables solidarios. (ver en bs personales) Por art 7, las personas enumeradas en los puntos 1, 2 y 3 deben cumplir los deberes que esta ley y otras leyes impositivas le imponen a los contribuyentes, por cuenta de los representados y titulares de bienes que administran o liquidan. Las personas de los puntos 4 y 5 cumpliran los mismos deberes que las personas con que ellas se vinculan. Art 8( Los responsables por deuda ajena (salvo los agentes de ret y percepcion) tienen la caracteristica de ser solidarios con los deudores del tributo, es decir, que primero se exige al principal y luego responde el solidario. Requisitos para que se de la solidaridad: – No es la solidaridad definida en el codigo civil, que establece que la solidaridad hace que a cualquiera se le pueda exigir todo. – La deuda fiscal debe ser firme, no estar en una etapa de discusion. La firmeza es un concepto menos restrictivo que el de cosa juzgada, pero igualmente ya se han cerrado las vias recursivas; la resolucion ya no puede revisarse. Que se haya intimado al deudor principal y este no responda – Que al responsable se le haga la misma determinacion de oficio que al contribuyente para que pueda defender sus derechos. – Si el responsable sustituto es un director, va a ser solidario si lo era al momento de la omision del pago. Un solidario puede exculparse si demuestra d ebidamente a la AFIP que sus representados lo han colocado en la imposibilidad de cumplir correctamente con sus derechos fiscales. Al respecto, en el fallo Biggio se demostro que el responsable solidario no tenia disponibilidad material ni intervenia en la administracion de la sociedad. Sin perjuicio de esta exculpacion, los sindicos de las quiebras y concursos que no hicieran las gestiones necesarias para la determinacion e ingreso de los tributos adeudados por los responsables, responderan solidariamente. Tb lo seran: – terceros que, aunque no tengan deberes tributarios, faciliten por su culpa o dolo la evasion del tributo. – cedentes de creditos tributarios respecto de las deudas tributarias del cesionario y hasta la concurrencia del importe aplicado a la cancelacion de la misma. – cualquier integrante de las UTEs con respecto a las obligaciones tributarias generadas por el agrupamiento. los contribuyentes que por sus compras o locaciones reciban documentos no autorizados, los cuales responderan por los impuestos adeudados por el emisor y hasta el monto generado por la operacion. En relacion a esto ultimo, el art 10 establece que es una responsabilidad del consumidor final de bienes y servicios, exigir la entrega de facturas o comprobantes qu e documenten sus operaciones. Ademas deben conservarlos y exhibirlos a inspectores de la AFIP si asi lo requieren en el momento de la operacion o a la salida del local. Frente al incumplimiento de esto, en operaciones de mas de $10, se imputara una multa cuya minimo es de $20. Para que se sancione al consumidor por no cumplir con estas obligaciones, es requisito sancionar previamente a quien haya incumplido el deber de emitir los comprobantes. Puede no darse comprobante por ventas menores a $6 (un kiosco, por ej, no esta obligado). Sin embargo, cualquiera sea el monto, si el consumidor lo solicita, el local se lo debe facilitar. Responsables por los subordinados (art 9)( los obligados e responsables establecidos en esta ley, son tb responsable por los actos realizados por sus subordinados o dependientes. Que pasa con los agentes de retencion y percepcion? ellos son personas que en razon de su oficio o profesion obtiene riqueza perteneciente a terceros, por lo tanto, el fisco obliga a amputar parte de esa riqueza para destinarla al fisco. Si una persona que debe retener o percibir, omite hacerlo, debera pagar al fisco dentro de los 15 dias. Sin embargo el agente puede no retener si prueba que el sujeto a quien debe hacerlo ya ha incluido el impuesto en su d eclaracion jurada. Todo agente de retencion o percepcion que deposita tardiamente el impuesto incurre en defraudacion fiscal, lo cual puede acarrear una sancion del doble del impuesto a depositar. Para no ser afectado por ella, el agente debera demostrar que la demora no fue con culpa o con intencion de enganar. Empleado y empleador( el empleador tiene dos obligaciones: actuar como agente de retencion de ganancias sobre los sueldos, e informar al fisco cuando el patrimonio del empleado supere los $40. 000 de gcia neta sujeta a impuesto por ano. Por lo tanto, el empleado que solo recibe sueldos en relacion de dependencia no esta obligado a presentar declaracion jurada. Aquel que satisface toda su obligacion a traves del empleador no tiene la obligacion de inscribirse en Imp a las gcias. Declaracion jurada y liquidacion administrativa del tributo (art 11)( la determinacion y percepcion de los gravamenes que se recauden se efectuara sobre la base de declaraciones juradas presentadas por los responsables del pago de los tributos, los cuales haran una autodeclaracion para cuantificar el impuesto. La AFIP podra hacer extensiva esa obligacion a terceros que intervengan en las operaciones de los contribuyentes y demas responsables. Esta entidad podra disponer cuando asi lo convenga la liquidacion administrativa de la obligacion tributaria. -Principio de estabilidad de la declaracion jurada Puede ser rectificada; pero de esa rectificacion no puede surgir un impuesto menos, a menos que se trate de un error de calculo. Art 15: las boletas de deposito y las comunicaciones de pago confeccionadas por el responsable tienen el caracter de declaracion jurada. Verificacion administrativa (art 13): tal declaracion jurada va a estar sujeta a verificacion administrativa y la AFIP hace responsable al declarante por el gravamen que en ella resulte, cuyo monto no podra reducirse por declaraciones posteriores, salvo en los casos de errores de calculo. Si el contribuyente se equivoca en el calculo del impuesto y esa equivocacion no se debe a un error de calculo, hay que repetir el impuesto pagado de mas. Si se trata de un error de calculo, directamente se computa un saldo a favor. Intimacion de pago (art 14): cuando en la declaracion jurada se computen contra el impuesto determinado conceptos o importes improcedentes (retenciones, pagos a cta, acreditaciones de saldos a favor, etc) no es necesario que para su impugnacion se realice el procedimiento de determinacion de oficio, sino que bastara la simple intimacion de pago de los conceptos reclamados. Determinacion de Oficio La determinacion de oficio es un procedimiento garantista; garantiza que el contribuyente pueda ejercer su defensa y articula todos los medios necesarios para hacerlo. Procedimiento: (1) Cuando no se haya presentado declaraciones juradas o resulten impugnables las presentadas, la AFIP procedera a determinar de oficio la materia imponible o quebranto impositivo, y a liquidar el gravamen correspondiente, ya sea sobre base cierta o presunta. Realizar la determinacion de oficio sobre base presunta se refiere a inferir cual seria la materia imponible omitida. Sin embargo hay que ser mensurados en el uso de la presuncion; la presuncion tiene que tener una inferencia logica sobre un elemento comprobable; es decir, que debe tener un correlato con la realidad. De lo contrario, se esta colocando al contribuyente en una situacion de indefension. La ley, en su art 18, establece determinadas presunciones. Dice que podran servir como indicios: fluctuaciones patrimoniales, volumen de transacciones y utilidades de otros periodos; monto de compras o ventas efectuadas, rendimiento normal del negocio y de empresas similares, etc. Se podra tomar como presuncion de la existencia de materia imponible, salvo prueba en contrario, que: a) las ganancias netas de personas visibles superen a 3 veces el alquiler por la locacion de inmuebles destinados a casa habitacion. b) cuando los precios de inmuebles que figuren en la escritura sean notoriamente inferiores a los de plaza Completar presunciones Volviendo al procedimiento de la determinacion de oficio, el mismo se puede realizar a traves de una verificacion interna (se realiza dentro de la DGI) o una externa (cuando el inspector va al lugar[2]). La determinacion de oficio tb puede iniciarse porque se trate de un contribuyente de interes fiscal. (2) El inspector evalua y ajusta la declaracion jurada, contra lo cual el contribuyente puede conformar o no. Este inspector de la DGI (que debe ser contador) elevara el informe al juez administrativo. Dicho informe no necesariamente va a tener validez, aun conformado por el contribuyente, ante el juez administrativo. El tiene facultad de avocacion, es decir, que puede observar todo lo que hace el inferior. 3) El juez administrativo correra vista al contribuyente o responsable de las actuaciones administrativas y de las impugnaciones o cargos que se formulen, a fin de que ellos puedan articular su defensa. Esta no es la resolucion determinativa. (4) Se abre un plazo de 15 dias, que podra ser prorrogado por un lapso igual y por unica vez, para que el contribuyente formule por escrito su descargo y ofrezca las pruebas que hagan a su derecho. Solo en este momento pueden presentarse las p ruebas; mas adelante solo se aceptara la presentacion de pruebas sobre hechos nuevos (hechos acaecidos con posterioridad a la resolucion administrativa). Si las pruebas son inadecuadas o insuficientes, el contribuyente pierde su posicion fiscal. Tipos de prueba: *Documentales( se presentan certificados y documentos certificados por escribano. Una copia de una norma legal no es prueba documental. *Informativas( ejemplo: libramiento de oficio (aquel al que se libre oficio no debe ser parte del juicio) *Periciales( se pide informacion a un experto; tiene que ser un profesional independiente, no perteneciente a la misma empresa. *Pruebas de testigos 5) Transcurrido estos 15 dias, el juez administrativo tendra un plazo de otros 15 dias en el cual debera dictar resolucion fundada determinando el tributo e intimando al pago. Que debera contener: -periodo fiscal al que corresponde e intimacion al pago -constancia de que se produjo el informe juridico, si es que el juez administrativo no es abogado. -firma, que no puede ser facsimilar (se reproduce por algun medio mecanico). Tiene que ser la firma originaria del juez administrativo. -determina cion de lo adeudado en concepto de tributos y, en su caso, la multa con el interes resarcitorio calculado hasta la fecha que se indique en la misma. Es importante el hecho de que si no se aplican multas en este momento, se pierde la posibilidad de hacerlo. Si pasados 90 dias de la contestacion de la vista no se dictare la resolucion, el contribuyente podra colocar en mora a la administracion, solicitando pronto despacho. Si en los 30 dias siguientes a tal requerimiento sigue sin dictarse la resolucion caducara el procedimiento; vuelve a foja cero, sin prejuicio de la validez de las actuaciones administrativas realizadas. -Igual procedimiento corre para los responsables solidarios. -Cuando la disconformidad se limite a errores de calculo, ser resolvera sin sustanciacion. Pero si se refiere a cuestiones conceptuales debera esclarecerse a traves de la determinacion de oficio. -No sera necesario dictar resolucion determinando de oficio la obligacion tributaria cuando el responsable preste conformidad con las impugnaciones o cargos formulados, la que surtira efectos de una declaracion jurada para el contribuyente, y de una determinacion de oficio para el fisco. Vias recursivas: la resolucion determinativa no es definitiva, ya que el contribuyente puede recurrir ante el Tribunal Fiscal de la Nacion[3] o efectuar un recurso de reconsideracion ante el mismo juez. La tercera via es la justicia. Se puede hacer un recurso extraordinario ante la corte suprema si se afecta algun derecho constitucional. Pagos Vencimiento (art 20)( la AFIP establecera los vencimientos de los plazos generales tanto para el pago como para la presentacion de la declaracion jurada y demas documentacion. En cuanto al pago de los tributos determinados por la AFIP debera ser efectuado dentro de los 15 dias de notificada la liquidacion, a menos que se interponga recurso de apelacion. Anticipos (art 21)( la AFIP podra exigir, hasta el vencimiento del plazo general o hasta la fecha de presentacion de la DJ (la posterior) el pago de anticipos a cuenta del tributo que se deba abonar en el periodo fiscal. Cada anticipo es autonomo al vencimiento general. En el caso de falta de ingreso a la fecha de los vencimientos de los anticipos que fije la AFIP, esta podra requerir su pago por via judicial. Esta entidad tb podra dictar las normas complementarias que considere necesarias respecto del regimen de anticipos y, en especial, las bases de calculo, plazos, etc. Percepcion en la fuente (art22)( La percepcion de los tributos se hara en la misma fuente cuando asi lo establezcan las leyes impositivas y cuando la AFIP, por considerarlo conveniente, disponga que personas y en que casos intervendran como agentes de retencion/percepcion. Forma y lugar de pago (art 23 y 25)( los tributos se podran pagar a traves de: -depositos en cuentas especiales del Bco Nacion, y de otros autorizados por la AFIP. -cheque, giro o valor postal, a nombre de la AFIP. El pago del tributo debera hacerse en el lugar del domicilio del responsable en el pais o en el de su representante en caso de ausencia. El pago del tributo retenido se hara en el lugar del domicilio del agente de retencion, y el pago del tributo percibido en el del lugar del dom del agente de percepcion. En todos los casos, cuando no se pudiera determinar el domicilio, la AFIP fijara el lugar de pago. Imputacion (art 26)( los responsables determinaran, al efectuar los pagos, a que deudas deberan imputarse; cuando asi no lo hagan y las circunstancias permitan establecerlo, la AFIP lo fijara. En los casos de prorroga por obligaciones que abarquen mas de un ejercicio, los ingresos se computaran a la deuda mas antigua. Compensacion (art 28)( La AFIP puede compensar de oficio los saldos a acreedores del contribuyente con las deudas o saldos deudores de impuestos declarados por aquel o determinados por la AFIP (aunque provengan de distintos gravamenes). Si no se trata de compensaciones automaticas debera realizarse un pedido de compensacion. No podra compensarse: -con retenciones y percepciones a terceros -cuando se trata de bs de la seguridad social -cuando se trata de responsables sustitutos de bs personales Facultades de verificacion y fiscalizacion Libros y Conservacion de comprobantes( con el fin de asegurar la verificacion oportuna de la situacion impositiva de los contribuyentes y demas responsables, la AFIP podra exigir que estos lleven libros y registros especiales de las operaciones propias y de terceros que se vinculen con la materia imponible. Pero esto solo en la medida en que sea â€Å"realmente necesario†, de modo de no causar costos cuando sean innecesarios. En este sentido, si la informacion sale de registros que el contribuyente esta obligado a llevar, estos registros sustituyen a los solicitados por la AFIP. Todas las registraciones contables deberan estar respaldadas por los comprobantes correspondientes. (ademas, por la ley antievasion, todo gasto mayor de $1000 debe estar hecho por los medios dispuestos en la ley; de lo contrario ese gasto es no deducible en ganancia y no permite el computo de credito fiscal en el IVA) Podra exigir tb que los responsables otorguen determinados comprobantes y conserven sus duplicados por un termino de 10 anos. Pasos para la inspeccion: 1. Constatar que se trata de un inspector de la DGI 2. Acta de notificacion de que se inicia la inspeccion, detallando periodo e impuesto por el cual se efectuo la inspeccion. . Citaciones (art 35)( la AFIP tendra amplios poderes para verificar el cumplimiento que los obligados den a las leyes, pudiendo, en el desempeno de esa funcion: – Citar al firmante de la DJ para informar todas las circunstancias vinculadas al HI. Todas estos cuestionamientos deben estar constatados en actas. – Exigir todos los compro bantes necesarios. – Inspeccionar los libros, anotaciones, papeles, etc; que puedan comprobar las negociaciones y operaciones que se juzguen vinculadas a los datos que contengan las declaraciones juradas. – recabar orden de allanamiento. Toda orden de allanamiento debe estar emitida por una juez competente y debe especificar el lugar y oportunidad en que habra de practicarse. Cuando hay incautacion debe haber un acta de todos los documentos que se incautan, firmada por todos los presentes, dejando expresa constancia de quienes se oponen a hacerlo. Para desincautar se realizara una citacion al contribuyente, y, si no concurre, se hara una 2 ° citacion en el domicilio fiscal y tendra que firmar sobre lo recibido. Sanciones ?Que tiene que pasar para que la aplicacion de sanciones y multas sean validas? la apertura del sumario tiene que hacerse en forma paralela al inicio del procedimiento de determinacion de oficio. De lo contrario se entiende que el fisco renuncio a la aplicacion de multas. Ilicitos tributarios( los ilicitos tributarios de la ley de procedimientos van desde infracciones formales hasta las infracciones con intencion de defraudacion. En todos los casos debe investigarse la conducta culposa personal, au n en las infracciones formales. Principios de la ley de procedimientos: – Principio de la personalidad de la pena( la pena es personal, se aplica a quien incurre en una conducta culposa o dolosa. Debido proceso( toda infraccion prevista en la ley la aplica el juez administrativo. – Se aplica la ley penal mas benigna( si se aplica una ley, y luego surge una mas benigna, se reemplazara por ella. – Las multas aplicadas por la administracion son revisadas por la justicia. Objetivo de las sanciones( la ley preve sanciones para castigar conductas que atenten con un bien juridico tutelado. Revisten tal caracter aquellos bienes que por resultar valiosos a la sociedad pasan a ser protegidos legalmente. En la ley de procedimiento el bien juridico tutelado depende si se trata de ilicitos formales o materiales. En los ilicitos formales, el bien juridico tutelado es el curso normal de la administracion fiscal; en los ilicitos materiales, el bien juridico tutelado es la percepcion de la renta fiscal en su justa medida. (A) Intereses resarcitorios. La falta total o parcial de pago de gravamenes, de retenciones, percepciones, anticipos y demas pagos a cuenta, debengara desde los respectivos vencimientos un interes resarcitorio. La tasa de interes y su mecanismo de aplicacion seran fijados por la secretaria de hacienda (el interes que se fije no puede exceder del doble de la mayor tasa vigente que perciba en sus operaciones el Bco Nacion. La obligacion de abonar estos intereses subsiste no obstante la falta de reseva por parte de la AFIP al percibir el pago de la deuda principal y mientras no haya transcurrido el termino de la prescripcion (5 anos). En caso de cancelarse la deuda principal sin cancelarse al mismo tiempo los intereses que dicha deuda hubiese devengado, se da el anatoxismo. Es decir, que estos intereses se transforman en capital, devengando desde ese momento tb intereses. En caso de apelacion estos intereses seguiran devengandose. Los intereses resarcitorios no son una sancion, sino una compensacion al fisco por el pago diferido en el tiempo. Cuando se trata de un monto sideral ahi si se discute si no es una sancion, dejando de ser resarcitorios para pasar a ser punitorios. (B) Infracciones formales. Los deberes formales son obligaciones accesorias a la obligacion juridica tributaria material, de caracter no patrimonial, entre el fisco y los contribuyentes o terceros (no hay omision de ingresos, sino omision de deberes formales). Su incumplimiento acarreara una infraccion formal. En materia tributaria no solamente los ilicitos materiales requieren de la concurrencia del elemento subjetivo, sino tb los formales; en estos tb debe darse la culpabilidad. -Omision de presentacion de declaracion jurada (art 38 y a cont): cuando exista la obligacion de presentar DJ, la omision de hacerlo dentro de los plazos generales que establezca la AFIP, sera sancionada sin requerimientos previos con una multa de $200, que se elevaran a $400 si se trata de sociedades. Si se paga dentro de los 15 dias a partir de la notificacion, la multa se reducira a la mitad y la infraccion no sera considerada como un antecedente en contra del contribuyente. En caso de pagarse la multa o de no presentarse la DJ debera sustanciarse un sumario administrativo. Cuando existiere la obligacion de presentar DJ informativa sobre la incidencia en la determinacion del impuesto a las gcias, derivada de las operaciones de importacion y exportacion entre partes independientes, la omision de hacerlo sera sancionada con una multa de $1500, que se elevara a $9000 si se trata de sociedades. Si la DJ fuera para informar otras operaciones (y no las de imp y exportacion) celebradas entre personas radicadas en el pais con otras en el exterior, la omision acarreara una multa de $10. 000 que se elevara a $20. 000 si se trata de sociedades. -Omision de otros deberes formales (art 39 y a cont): se sancionara con multas de $150 a $2500, a quienes infrinjan las disposiciones de la ley de procedimiento o de otras leyes tributarias que establezcan los deberes formales tendientes a determinar la obligacion tributaria o verificar el cumplimiento que de ellas hagan los responsables. Ademas se sancionara con multas desde $150 a $45000 (dependiendo de la condicion del contribuyente y de la gravedad de la infraccion) cuando: *se infrinjan las normas relativas al domicilio fiscal *el contribuyente se resista a la fiscalizacion (solo cuando esta no sea excesiva y se le de el plazo de 10 dias-extensibles-para su contestacion) *se omita dar datos a la AFIP relacionados con el control de las operaciones internacionales *no se conserven comprobantes que hagan a la determinacion de precios pactados internacionalmente. Las multas de este articulo se acumularan con las del art 38. Si existiera resolucion condenatoria respecto del incumplimiento a un requerimiento de la AFPI, las sucesivas reiteraciones que se formules a partir de ese momento y que tuvieren por objeto el mismo deber formal, seran pasibles en su caso de la aplicacion de multas independientes, aun cuando las anteriores no hubieren quedado firmes. Quiere decir que no se aplica en principio â€Å"non bis in idem†, por el cual no se puede culpara a una persona 2 veces por lo mismo). Cuando el contribuyente desestime las multas debera recurrir (o si es monto escaso pagarlas directamente), porque luego queda como antecedente y la reincidencia agrava las multas. (C) Multas por omision de impuestos. (art 45). Sanciona los ilicitos culposos y no dolosos. Seran sancionados con una multa que va desde el 50% al 100% del gravamen dejado de pagar, retener o percibir, cuando: -se omita el pago del impuesto mediante la falta de presentacion de DJ o por ser inexactas las presentadas. -los agentes de retencion y/o percepcion omitan actuar como tales medianta la falta de presentacion de DJ, liquidaciones, etc, se omita la declaracion y/o pago de ingresos a cuenta o anticipos de impuestos. Las omisiones anteriores seran sancionadas con una multa de 1 a 4 veces el impuesto dejado de pagar, cuando se originen en transacciones celebradas entre sociedades locales y sociedades ubicadas en el exterior. Puede decirse que aca si se aplica el principio â€Å"non bis in idem†, ya que estas multas se aplicaran solo cuando no correspondiere aplicar las del art 46, correspondientes a ilicitos por defraudacion. (D) Multas por defraudacion. Se trata de sancionar conductas tipicas dolosas. Hay una intencion maliciosa de no pagar el impuesto. Se sancionara con una multa de 2 hasta 10 veces el importe del tributo evadido, al que mediante declaraciones enganosas u ocultacion maliciosa, sea por accion u omision, defraudare al Fisco. A diferencia de la omision de tributos reprimida por el art 45, en el cual la culpa se presume, el el caso de la defraudacion fiscal resulta necesario que el ente fiscal acredite no solo la conducta omisiva del gravamen, sino tb la existencia de una lesion ocasionada al patrimonio de la administracion. Se presume, salvo prueba en contrario, que existe voluntad de producir declaraciones enganosas o de incurrir en ocultaciones maliciosas cuando: -exista una grave contradiccion entre los libros, documentos, etc; con los datos que surjan de las declaraciones juradas -cuando en la documentacion anterior se consignen datos inexactos que pongan una grave incidencia sobre la determinacion de la materia imponible -si la inexactitud de las DJ proviene de su disconformidad con las normas legales aplicables al caso -cuando no se lleven libros de contabilidad, registraciones, etc, cuando ello carezca de injustificacion -cuando se declaren formas juridicas inadecuadas y que esto tergiverse la realidad Por otro lado, los agentes de retencion o percepcion seran reprimidos con una multa de 2 a 10 veces el tributo retenido o percibido, cuando los mantengan e su poder despues de vencidos los plazos en que debieran ingresarlo. -Las multas cuando se pagan pasan como autoridad de cosa juzgada; no se pue den recurrir mas -Se pueden reducir y eximir las sanciones: *si hay una rectificacion voluntaria antes de la vista, y no hay antecedentes de infraccion( se reduce a 1/3 de su minimo legal. si hay una aceptacion de la pretension fiscal una vez corrida la vista pero antes de los 15 dias acordados para su contestacion, y no hay antecedentes( se reduce a 2/3 de su minimo legal. *si hay un consentimiento de la determinacion y no hay antecedentes( se reduciran al minimo legal. (E) Clausura. Seran sancionados con una multa de $300 a $30. 000 y clausura de 3 a 10 dias del establecimiento (siempre que el valor de los bs de que se trate sea > a $10) quienes: a) no entreguen u omitieren facturas o comprobantes equivalentes b) no lleven registraciones de sus compras de bs o servicios, o de sus ventas, locaciones o prestaciones. c) Encarguen o rasporten mercaderias sin el respaldo documental pertinente d) No se encuentren inscriptos cuando estuvieren obligados a hacerlo e) No tengan los comproba nte que acrediten la tenencia de bienes El minimo y el maximo se duplicaran cuando se cometa otra infraccion de las descriptas dentro de los 3 anos de detectarse la primera. Los hechos u omisiones que den lugar a la multa y clausura deberan ser objeto de un acta de comprobacion en la cual los funcionarios fiscales dejara constancia de todas las circunstancias relativas a los mismos, las q desee incorporar el interesado, conteniendo ademas una citacion para que el responsable comparezca a una audiencia para su defensa que se fijaran entre los 5 y 15 dias. El acta debera ser firmada por los actuantes y notificada al responsable. El contribuyente efectuara su descargo y, una vez terminada la audiencia, el juez administrativo tendra 2 dias para dictar la sentencia. En este periodo de clausura hay cese de actividades, salvo los procesos que no pudieren interrumpirse por causas relativas a la naturaleza de los bienes. (si el contribuyente necesita indispensablemente algun doc que quedo en el local clausurado, debera solicitarlo a la DGI e ir con un funcionario a buscarlo) Quien quebrantare una clausura sera sancionado con arresto de 10 a 30 dias y con una doble clausura por el doble de tiempo de aquella. Clausura preventiva. La AFIP podra clausura preventivamente un establecimiento cuando se constatase que se ha configurado un hecho que configura la clausura, y exista un grave perjuicio, o el responsable registre antecedentes por haber cometido la misma infraccion en un periodo no superior a un ano desde que se detecto la anterior. Cuando la AFIP disponga esta clausura, debera comunicarla inmediatamente al juez federal o en lo penal economico. Este, previa audiencia con el responsable resolvera dejarla sin efecto si no existiesen estos hechos, o mantenerla hasta tanto el responsable regularice la situacion que origina la medida preventiva. Tal clausura no podra extenderse mas de 3 dias sin que se haya resuelto su mantenimiento. – se va al juez en lo penal economico al solo efecto evolutivo( en el fallo Lapiduz se establecio que era irritante que una pena sea remediada despues de cumplir la pena. A partir de este fallo, las penas tienen efecto suspensivo. Vias recursivas Por que es importante inter poner recursos? ( si tras la determinacion del Administrador Federal no se recurre, la deuda pasa a la autoridad de cosa juzgada. -Cosa juzgada formal( la DGI intimara y no se podra volver a recurrir, pero si el importe no correspondia, se puede repetir -Cosa juzgada sustancial( no se puede volver jamas sobre el fondo del asunto. Tipos de recursos: Recurso de reconsideracion y apelacion Recursos en casos especiales Recursos de repeticion 1) Recurso de reconsideracion y apelacion El contribuyente frente a las resoluciones que impongan sanciones o determinen los tributos y accesorios podra, dentro de los 15 dias de notificado, interponer los siguientes recursos: a) Recurso de reconsideracion ante el mismo organismo administrativo que dicto la resolucion recurrida, o b) Recurso de apelacion ante el Tribunal Fiscal de la Nacion (que es un tribunal administrativo y no perteneciente a la justicia). Estas vias son excluyentes, y podria decirse que entre un recurso ante el Tribunal fiscal y otro de reconsideracion ante la DGI es recomendable el primero ya que es mas independiente. Recurso de reconsideracion (art 80) Interpuesto el recurso de reconsideracion, el juez administrativo dictara reolucion dentro de los 20 dias y la notificara al interesado. Apelacion ante el Tribunal fiscal (art 166) El recurso se interpondra por escrito ante el Tribunal Fiscal dentro de los 15 dias de notificada la resolucion administrativa, y tal circunstancia debera comunicarla el recurrente a la DGI o DGA dentro del mismo plazo. En el recurso el apelante debera expresar todos sus agravios, oponer excepciones, ofrecer prueba y acompanar la instrumental que haga a su derecho. No se podran ofrecer otras pruebas mas alla de las que se ofrecieron al momento de contestar la vista que le corre el juez administrativo. Solo puede ampliarse lo antes dicho manifestando el agravio que le produce la sentencia. Si se pueden presentar pruebas por hechos nuevos (hechos verificados con posterioridad al dicatado de la resolucion administrativa). Si no se ofrecio una prueba y esta es muy importante, se puede acudir al tribunal quien podra dictar medidas de mejor proveer. Se trata de la facultad que tiene todo tribunal de dictar medidas para reunir mas elementos de juicio para dictar mejor, ya que es obligacion de todo juez buscar la verdad. (siguiendo con el tema de las pruebas, si el juez administrativo denegara una prueba, el contribuyente dentro de los 3 dias puede interponer un recurso de reposicion de prueba( este procedimiento resguarda el derecho de defensa consagrado en el art 18 de la CN y en el Pacto de San Jose de Costa Rica. La interposicion de este recurso no suspendera la intimacion de pago respectiva, que debera cumplirse en la forma establecida por la ley, salvo por la parte apelada. Sin embargo, en el fallo La Piduz, se concluyo que la sentencia debe poder ser revisable antes de su ejecucion. Es inconstitucional una apelacion a efectos devolutivos. El recurso ante el tribunal fiscal no sera procedente en los siguientes casos: -por diferencias de intereses -en materia de liquidacion de anticipos -si no se cumplen los montos minimos del art 159. Con respecto a esto ultimo, el tribunal sera competente frente a los stes montos: *en los recursos de apelacion contra resoluciones de la AFIP que determinen tributos y sus accesorios por un importe mayor a $2. 500; y que ajusten quebrantos por importes superiores a $7. 000. *en los recursos de apelacion que impongan multas superiores a $2. 500. *en los recursos de pelacion contra denegatoria de repeticion de impuesto superiores a $2. 500. Continuacion de las vias recursivas †¢ Si se interpuso recurso de apelacion ante el tribunal fiscal y este lo desestima, el contribuyente podra recurrir: – ante la camara nac ional en lo contencioso administrativo (al solo efecto devolutivo) – ante la Corte suprema, imponiendo un recurso extraordinario, si esta en juego una ley nacional o una garantia constitucional. †¢ Si se interpuso recurso de reconsideracion que confirma la determinacion del juez administrativo, el contribuyente podra recurrir: – ante el juez de 1 ° instancia en lo contencioso administrativo – camara nacional federal – corte suprema de justicia. ) Recursos en casos especiales para resoluciones que no tienen vias recursivas Contra aquellas resoluciones que no tiene cias recursicas porque no determinan impuesto ni aplican sanciones, el art 74 del decreto reglamentario establece el recurso de apelacion ante el Director general. *se puede efectuar un recurso de apelacion ante el Director general por un acto individual emanado de un inferior, y *se puede efectuar un recurso de reconsideracion ante el Director General cuando el acto individual sea emanado del mismo director. Ademas, ante las interpretaciones del Administrador Federal, se puede interponer un recurso de apelacion ante el ministerio de economia. 3) Recurso de repeticion Los contribuyente y demas responsables podran repetir los tributos y sus accesorios que hubieren abonado de mas, ya sea espontaneamente o a requerimiento de la AFIP. En el primer caso, deberan interponerlo ante la AFIP. Contra la resolucion denegatoria y dentro de los 15 dias de la notificacion, podra el contribuyente interponer recurso de reconsideracion, u optar entre apelar ante el tribunal fiscal o interponer demanda contenciosa ante la justicia nacional de primera instancia. Igual opcion tendra si no se dictare resolucion dentro de los 3 meses de presentarse el reclamo. *En el segundo caso, la repeticion se deducira mediante demanda que se interponga a opcion del contribuyente ante el Tribunal fiscal o ante la justicia. Se cierra la opcion de recurrir ante el juez administrativo porque este ya se p ronuncio dictando la resolucion determinativa. El articulo 81 establece que para poder repetir un impuesto indirecto hay que mostrar el empobrecimiento; hay que mostrar que no se ha trasladado, lo cual es de imposible demostracion. Puede decirse que hoy esto ya no rige, luego de un fallo de la corte suprema que establecio: que no hay que probar el empobrecimiento y que solo basta que el contribuyente sea un sujeto de derecho y que acredite haber ingresado el impuesto al fisco. Aplicacion supletoria de normas En todo lo no previsto, seran de aplicacion supletoria: -la legislacion que regula los procedimientos administrativos -el codigo procesal civil y comercial de la Nacion, y el codigo procesal penal cuando correspondiere. Prescripcion Es la perdida de un derecho por el transcurso del tiempo. Se establece para que haya mas estabilidad juridica y para mejorar la seguridad social. En materia civil, la prescripcion va de la mano con la caducidad y la cosa juzgada. *la prescripcion se invoca, en cambio la caducidad se da de pleno derecho. Ademas la caducidad tiene consecuencias mucho mas fuertes que la prescripcion: se borran todas las consecuencias. En materia tributaria, el art 52 de la ley de procedimientos establece que la DGI no exigira el pago de impuestos prescriptos, a menos que el responsable haya renunciado, en forma expresa o tacita, a la prescripcion ganada. Cuando se da la prescripcion? Las acciones y poderes del fisco para determinar y exigir el pago de los impuestos regidos por la presente ley, y para aplicar y hacer efectivas las multas y clausuras en ella previstas, prescriben: a) A los 5 anos en el caso de contribuyentes inscriptos, aso como en el caso de contribuyentes no inscriptos que no tengan obligacion legal de inscribirse ante la AFIP o que, teniendola y no habiendola cumplido regularicen espontaneamente su situacion. b) A los 10 anos en el caso de los contribuyentes no inscriptos. c) A los 5 anos respecto de los creditos fiscales indebidamente acreditados, devueltos o transferidos. Corre este plazo a partir del 1 ° de enero del ano sgte a la fecha en que fueron acreditados, devueltos o transferidos. Con respecto a la prescripcion de la accion para repetir no regira la causa de suspension para los incapaces. *El termino de prescripcion del poder fiscal para determinar el impuesto y facultades accesorias del mismo, asi como para exigir el pago, comenzara a correr a partir del 1 ° de enero del ano sgte en el que se produjo el vencimiento de los plazos generales para la presentacion de DJ e ingreso del gravamen. Si durante el transcurso de una prescripcion ya comenzada, el contribuyente tuviera que cumplir una determinacion impositiva superior al impuesto anteriormente abonado, el termino de la prescripcion iniciada con relacion a este quedara suspendido hasta el ano sgte del cual se cancele el saldo adeudado. El termino de la prescripcion para aplicar multas y clausuras, comenzara a partir a correr desde el 1 ° de enero sgte al ano en que haya tenido lugar la violacion de los deberes formales o materiales legalmente considerada como hecho u omision punible. El hecho de haber pr escripto la accion para exigir el pago del gravamen no tendra efecto alguno sobre la accion para aplicar multa y clausura por infracciones susceptibles de cometerse con posterioridad al vto de los plazos grales para el pago de los tributos. Suspension e interrupcion de la prescripcion Suspension( no corre la prescripcion por un termino, pero despues se reconduce el plazo Interrupcion( se pierde el termino corrido de la prescripcion Suspension: se suspendera por 1 ano el curso de la prescripcion de las acciones ficales: a) desde la fecha de intimacion administrativa de pago de tributos, en relacion a las acciones para exigir el pago intimado. Cuando mediare recurso de apelacion ante el Tribunal fiscal, la suspension se prolongara hasta 90 dias despues de notificada la sentencia del mismo. b) desde la fecha de la resolucion condenatoria por la que se aplique multa con respecto a la accion penal. Si la multa fuere recurrida ante el Tribunal fiscal el termino de la suspension se contara desde la fecha de la resolucion recurrida hasta 90 dias de notificada la sentencia del mismo. Interrupcion: las acciones del fisco para determinar y exigir el pago del impuesto se interrumpira: a) por el reconocimiento expreso o tacito de la obligacion impositiva b) por renuncia al termino corrido de la prescripcion en curso En ambos casos el nuevo termino de prescripcion comenzara a partir del 1 ° de enero sgte al ano en que las circunstancias mencionadas ocurran. c) por el juicio de ejecucion fiscal iniciado contra el contribuyente en los unicos casos de tratarse de impuestos determinado en una sentencia del tribunal fiscal debidamente notificada o en una resolucion administrativa definitivamente notificada y no recurrida por el contribuyente Es importante que previo al juicio de ejecucion fiscal haya una resolucion determinativa firme, de lo contrario, de lo contrario no se puede determinar el impuesto a pagar. Y si el fisco no determina la deuda, aunque haya una inspeccion no se interrumpe la prescripcion. En el caso de la aplicacion de multas y clausuras, la prescripcion se interrumpe: -por la comision de nuevas infracciones, en cuyo caso el nuevo termino de la prescripcion comenzara a correr el 1 ° de enero sgte al ano en que tuvo lugar el hecho punible. -por el modo previsto en el art 3 ° de la ley 11585. Juicio de ejecucion fiscal El cobro de tributos, pagos a cuenta, anticipos, accesorios, multas, intereses, etc, que este a cargo de la AFIP, se hara por la via de la ejecucion fiscal, sirviendo de suficiente titulo la boleta de deuda expedida por la AFIP. En este juicio, si el ejecutado no abonara cuando se lo intime al pago, quedara desde ese momento citado de venta. Las unicas excepciones admisibles que se pueden presentar dentro de los 5 dias sgtes son: -pago total documentado -espera documentada (plan de moratoria) -prescripcion -vicios contenidos en el titulo que lo inhabilitan Los pagos posteriores al inicio del juicio, los pagos mal imputados o no comunicados, no seran habiles para fundar excepcion. Procedimiento – la demanda de ejecucion fiscal se tendra por interpuesta con la presentacion del agente fiscal ante el juzgado con competencia tributaria (juez en lo penal economico). El agente fiscal debe presentar la boleta de deuda firmada por el juez administrativo, informando segun surja de dicha boleta: nombre del demandado, domicilio, concepto y monto reclamado, personas autorizadas para intervenir en el diligenciamiento del pago. – el agente fiscal representante de la AFIP podra librar bajo su firma mandamiento de intimacion de pago y eventualemente embargo, por la suma reclamada, mas el 15% para responder a intereses y costas. la AFIP, por intermedio del agente fiscal, podra decretar el embargo de cuentas bcarias, o de bienes de cualquier naturaleza, inhibiciones generales de bs y adoptar otras medidas cautelares tendientes a garantizar el recupero de la deuda en ejecucion. Para los casos en que se requiera desapoderamiento fisico o allanamiento de domicilios debera requerir la orden respectiva del juez competente (juez en lo penal economico) – en caso de que el ejecutado exponga excepciones, estas deberan presentarse ante el juez asignado. – la sentencia de ejecucion es inapelable, quedando a salvo el derecho de la AFIP de librar nuevo titulo de deuda, y del ejecutado de repetir el impuesto pagado. vencido el plazo sin que hayan opuesto excepciones el agente fiscal representante de la AFIP requerira al juez asignado interviniente constancia de dicha circunstancia, dejando de tal modo expedita la via de ejecucion del credito reclamado, sus intereses y costas. El agente fiscal procedera a practicar liquidacion. Notificaciones Las citaciones, notificaciones, intimaciones de pago, etc; seran practicadas en cualesquiera de las sgtes formas: a) carta certificada con aviso especial de retorno, el cual sirve de suficiente prueba de notificacion. b) Personalmente, por medio de un empleado de la AFIP, quien ademas de dejar constancia del lo entregado, exigira la firma del interesado. Si este no pudiera firmar, podra hacerlo un testigo. Si el destinatario no estuviese, se dejara constancia, y en dias sgtes concurriran al domicilio del interesado 2 funcionarios de la AFIP para notificarlo. Si tampoco fuera hallado, dejaran la resolucion o carta a cualquier persona que estuviese en el mismo. Si no hay nadie, se fijara en la puerta del domicilio. Las actas libradas por los funcionarios revisten caracter de instrumento publico: se presumen validas, admitiendo prueba en contrario. c) Por nota o esquela numerada, con firma facsimilar del funcionario autorizado, remitida con aviso de retorno. d) Por tarjeta o volante de liquidacion o intimacion de pago numerado, remitido con aviso de retorno. ) Por cedula, por medio de empleados de la AFIP. f) Por telegrama colacionado u otro medio de comunicacion similar. Si estos medios de notificacion no pudiesen usarse por desconocimiento del domicilio del contribuyente, se efectuaran por medio de edictos por 5 dias en el boletin oficial. Seguridad social ? En materia de la seguridad s ocial, no se paga un impuesto, sino una contribucion, que, a diferencia de los impuestos, como contrapartida del pago se recibe algo por parte del estado. ? Actividad previsional: beneficia a la parte de la sociedad que se encuentra en edad pasiva, y financia esto mediante el aporte de los que estan en la edad activa. Como al Estado no le bastan los aportes de los que trabajan, tambien se exige a los empleadores que realicen un aporte( entre lo que aportan los trabajadores y sus empleadores se forman los recursos de seguridad social. ? Organizacion del sistema previsional en Argentina. 2 formas: – Sistema de Reparto( los trabajadores y empleadores aportan al Estado hasta que se jubilen; el Estado recauda y luego reparte. – Regimen de Capitalizacion( desde 1994 el Estado ha creado entidades cuasifinancieras (AFJP) que juegan un poco el papel del Estado en cuanto a que obtienen RR de los aportantes, los potencian a traves de colocaciones financieras, y al llegar a la edad pasiva entregan parte de las jubilaciones. Por que â€Å"parte†? orque en Argentina el sistema es mixto y no puramente privado; quien se jubila por una AFJP recibe su jubilacion en parte por dicha entidad y en parte por el Estado. La razon de que no sea puramente privado esta en que el Estado no puede quedarse sin aportantes en la etapa de transicion entre un sistema estatal y uno privado. Funcionamiento del sistema: El sistema es obligatorio. Dentro de esa obligatoriedad uno puede hacer aportes a una AFJP para aumentar los fondos, pero al Estado tiene que aportar si o si. Aquellos que trabajen en forma autonoma, sin estar en relacion de dependencia, tienen que aportar por el y por lo que aportaria el empleador. ? Sistemas y subsistemas de la seguridad social Sistema central( Sistema jubilatorio Subsistemas: (1) Subsidios familiares: los fondos para su financiamiento provienen de los empleadores quienes pagan mensualmente un % de los salarios que cobran sus trabajadores. (2) Obras sociales: funcionan como prestadoras de servicio social, donde lo mas importante es la cobertura medica. Tb se trata de un sistema compulsivo, pero ahora cada uno puede escoger la obra social que prefiera para que el Estado destine fondos a ella. Al igual que la jubilacion, se financia con la contribucion del trabajador y el aporte del empleador. (3) Seguro de desempleo: % de la masa salarial que se deriva al Estado para que financie los subsidios a los desempleados. 4) ART: seguros obligatorios que financian las empresas y que se derivan a entidades privadas totalmente, las cuales se ocupan de cubrir los infortunios laborales (5) Seguro nacional de salud: tambien lo financia la empresa y se deriva al estado. Todas estas contribuciones se realizaban de manera separada. En el 93 se creo lo que se ll ama CUSS (contribucion unica de seg social); asi el Estado unifico todas las contribuciones en un pago unico que hoy recauda la AFIP (a traves de un software informatico denominado SIJP). El decreto 507 es el que regula el traspaso de pagos dispersos controlados por diversas entidades, a un pago unico cuya percepcion, ejecucion y fiscalizacion esta a cargo unicamente de la AFIP. Antes del 93, las leyes que regulaban lo referente a los RR provisionales eran la 17250 y la 18820.