Goods and services tax in India –its concept, challenges and opportunities
Goods and Service Tax (herein after referred as ‘GST’) is a new revelation that is soon to make its appearance in Indian Indirect Tax Regime. The Goods and Services Tax (GST) is a value added tax to be implemented in India, the decision on which is pending. GST is the only indirect tax that directly affects all sectors and sections of our economy. Goods and Services Tax -- GST -- is a comprehensive tax levy on manufacture, sale and consumption of goods and services at a national level. In this paper we try to attempt to get detailed knowledge about GST , the reasons of introducing GST, know the challenges and threats in imposing GST, see the current status of GST in India, opportunities it will provide to economy, industry exporter, company and government and Shortcomings of GST. The analysis shows that GST is a necessary condition if the country has to go back to double digit GDP growth. GST is a better approach of charging tax on goods & service as problem which is present in the current indirect tax system can be avoided by adopting GST.IT is likely to improve tax collections and boost India’s economic development by breaking tax barriers between States and integrating India through a uniform tax rate. GST is an improvement over VAT & service tax but it is also having some flaws.
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Comparative nutritional values of Bambara nut obtained from major markets in Minna Metropolis, Niger State, Nigeria
The comparative nutritional values of bambara nut obtained from major market in Minna, Niger State, Nigeria were determined using standard analytical methods. The parameters investigated in proximate composition include protein, fat, fibre, moisture, carbohydrate and ash contents, The moisture content values ranged from 2.86±0.22 – 3.43±0.31%; crude protein 29.83±0.11 – 31.20±0.52%; crude fat 7.21±0.03 - 8.09±0.34% and ash content 3.20±0.17 - 5.98±0.40%; crude fibre 3.76±0.03 – 4.70±0.09 and total carbohydrate 48.82±0.16 – 51.56±0.21 % for bambara nut from the three markets respectively. The three samples contain reasonable amount of essential minerals such as Potassium, Sodium, Phosphorus, Calcium, Copper, Manganese, Iron and Zinc while Lead content was below the detection limits. Base on the mineral contents obtained from this work, it shows that, these samples can be use to meet the daily recommended intake value for man and his animal. This study therefore suggested that bambara nut can serve as a reliable foodstuff which can provide the basic nutrient we need in our body.
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The study of Nima’s Personal Symbols
Nima was known as a poet while King Reza came to the crown, It was while Reza’s dictatorship limited everybody especially the literary figures and the deserved poets like Nima socially and politically. It is clear that the poets like Nima takes the refugee in the world of their poems by creating the symbols which are definitely belong to themselves, the symbols are aligned with the political, social, cultural problems and the clashes of his personal life, the limitation of literary thoughts, and the familiarity with European, the novice literature especially the French symbolism. Nima’s personal symbols include the different elements such as birds, humans, place, time, animal, nature and plants, therefore this study tries somehow to show and concentrate on them in details.
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Exploring Entrepreneurship Education and Training Programme on Venture’s Creation in Nigeria: A Study of SMEDAN Corper’s Entrepreneurship Development Programme (CEDP)
The aim of this study is to explore entrepreneurship education and training programme in Nigeria, particularly the SMEDAN Corper’s Entrepreneurship Development Programme (CEDP) and the impact of the programme on behavioural and attitudinal changes’ towards venture creation among Nigeria graduates.The research design adopted for this study is qualitative exploratory using an in-depth interview to solicit for first hand information among the purposive selected 8 respondents who have participated in the National Youth Service Corp (NYSC) scheme as well as those who partake in the SMEDAN CEDP in Nigeria. Data collected were transcribed and analysed base on the participant’s opinion and perception on the entrepreneurship education and training programme outcomes of SMEDAN/NYSC Corper’s Entrepreneurship Development Programme (CEDP). The study reveals that the SMEDAN/NYSC Corper’s Entrepreneurship Development Programme (CEDP) does not change the behaviour and attitudes of Nigeria graduates’ towards venture creation because the scheme was identified with faulty curriculum, lack of practical training pedagogy, inadequate entrepreneurship background knowledge of the trainers and majorly lack of workable EET model to follow by SMEDAN during the training. Again, most participants attributed their inability to set-up business or venture creation basically to lack of funds after the EET. The study is limited to SMEDAN/NYSC Corper’s Entrepreneurship Development Programme (CEDP) to explore the effect of the EET on venture creation. Further studies can be conducted on other interventionist agencies in Nigeria to measure the impact of EET quantitatively in order to have a more generalise conclusions. This study basically provide an insight into how Entrepreneurship Education and Training (EET) programme is carried out in Nigeria with special focus on SMEDAN/NYSC Corper’s Entrepreneurship Development Programme (CEDP) towards venture creation and changes in behaviours, as well as the attitudes of prospective entrepreneurs using an effective EET models. This study added to the understanding of Entrepreneurship Education and Training (EET) programmes and how the programmes can lead to venture creation in Nigeria context.
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Management of distribution channels
One of the main issues that marketing managers are faced with it is decisions about the distribution of goods. Decisions about the structure of the distribution channel are important in at least in two dimensions. First, the decision has a direct effect on other marketing strategic planning decisions (including pricing policy, advertising, packaging, etc). Second, decisions regarding distribution channels require long-term commitment. It takes several years to be deployed a desired distribution system and can’t be changed easily. Distribution means delivering the product to the consumer at the right time and place. In marketing Association of America's definition distribution channel is the structure of the organizational units within the company and outside the company, brokers, wholesalers and retailers that market goods or services. Distribution channels always include the manufacturer and the final consumer, the main duty of distribution system is that place goods to potential customers in the right time and place. Today managers becoming more important due to the distribution issue, according to the distribution, physical distribution and management of it and the cost and interaction between analysis, planning, and control of service levels are physical tasks of distribution management. Companies achieve competitive advantages using distributed systems.
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Effect of chitosan and mordants on the dyeability of cotton fabrics with an Eco-friendly natural dye from the flowers of Lantana camara
This research has focused on developing eco-friendly treatments for modifying the fabric surface. In the present study, the cotton fabric was treated with chitosan at different concentrations to find a suitable concentration on the dyeability with a natural dye from the flowers of Lantana camara. The influence of dyeing methods with mordants, i.e. pre-mordanting, post-mordanting and simultaneous mordanting was determined. The light, wash and rub fastness of chitosan treated samples were measured and compared with untreated samples. Chitosan-treated cotton fabrics improved both in dyeability and fastness compared with untreated cotton fabric. The cotton fabrics treated with chitosan not only provided better depth of shade but also provided better wash fastness and light fastness than those of the untreated fabrics. The use of different mordants and mordanting methods affected the dye shade and depth of shade differently on the dyed fabrics both with and without chitosan. The range of colour developed on the dyed materials was evaluated and the dye absorption on the cotton was studied by using K/S values.
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Management strategies and performance in Kenya Certificate of Primary Education (KCPE) in Kakamega central district, Kenya
Management, being a collection of processes like decision making, problem solving and planning needs application of appropriate knowledge, skills and attitudes from the management personnel. Proper management of resources like human, material, time and finances should translate to improved performance. Such practices as staff development, supervision, staff empowerment, supervision, communication, resource allocation and utilization and leadership styles when properly coordinated should lead to good performance. Kakamega Central District has in the past five years, from the 2007 to 2012, registered negative deviation by public primary schools in the Kenya Certificate Primary Education (KCPE) performance. Previous studies have attributed poor academic performance to environmental conditions, school enrolment, poor teacher-pupil ratio, inadequate resource materials and government policies. This study sought to establish by investigation the causal link between management strategies and pupils academic performance in KCPE in Kakamega Central District. It is hoped that the findings and recommendations of this study will be of importance to heads of schools in terms of solutions for the future empowerment of teachers in order to improve their performance and the performance of pupils in their national and any other examinations. The information obtained can assist school administrators to develop strategies for involving teachers, pupils and the community in decision making, goal formulation and job satisfaction which in turn will positively influence the overall performance of their schools. The findings also add to a wealth of knowledge, skills and techniques in improving primary school head teachers in their management of schools which foster the teachers’ relationship with administrators leading to job satisfaction and good content delivery which brings excellent academic performance. Theoretically, the study tends to provoke leadership that fosters empowerment of teachers so as to improve their performance. First, it identifies opinions, concerns and preconceived notions the teachers have about the head teachers or school administrative structure. Essentially, the idea is to equip, help, educate and encourage the school management regarding management practices which are affordable and culturally appropriate in addressing low productivity in schools. Schools need information on practices that hinder them from optimizing performance. Finally, the study also elicited some other underlying problems that affect institutions’ performance other than those known to the researcher.
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Knowledge and Myths about Diabetes mellitus and its treatment
The present study aimed to explore knowledge and various myths related to Diabetes mellitus and antidiabetic drugs in our population. A descriptive cross sectional survey was conducted at the weekly diabetic clinic of Liaquat University of Medical and Health Sciences Jamshoro over one year period. A sample of 560 subjects was studied including both diabetics and non-diabetics. A pre-structured proforma was used to gather information. The questions regarding myths and knowledge about diabetes mellitus and antidiabetic drugs were asked. The data was analyzed using the Statistix (USA version 8.1.) computer software statistical package. The continuous and categorical variables were analyzed using student`s t - test and Chi-square respectively. Regarding the antidiabetic drug therapy, a highly aberrant behavior of diabetics was noted. Only 42.2% of the diabetics were taking antidiabetic drugs regularly, rest were using drugs as on-off or on-demand therapy. The myths were noted as; Diabetics can take honey as it alleviates the blood sugar, herbal agents completely cure diabetes mellitus and diabetes is a disease of urine. The most dangerous myths were noted for the insulin therapy. Many diabetics responded that the insulin is a poison, which once started cannot be stopped. The insulin is used for those who are near to die and is not good for health. The myths and lack of proper knowledge of Diabetes mellitus are prevalent among population which could be associated with poor health seeking behavior; and increased morbidity and mortality.
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Sexual disorders in women hemodialysis
Disorders of sexual function seriously disrupt the experience of women followed by periodic but unfortunately they are encor taboo hemodialysis. The aim of our study is to determine the prevalence and find a correlation between clinical and biological parameters on the one hand and sexual disorders observed other. This is a multicenter, descriptive and analytical referred conducted in 63 premenopausal women followed by periodic hemodialysis cross-sectional study. The definition of sexual disorders is primarily based on the subjective assessment of patients. They were selected each time the patient reported that alteration of one or more stages of the sexual response. The mean age of patients was 39.25 ± 15.26 years. Causal nephropathy was 14% of glomerular , vascular 9.5% , 4.7% diabetic , tubulo- intrestitielle 4.7% and indeterminate in 66 % of cases. Sexual problems were present in 69.2 % of cases, in 77% of cases they appeared after the start of hemodialysis . It showed a decreased libido (61.9%) , anorgasmia (38.4%) , vaginismus ( 15%), dyspareunia (30%) , disorders of arousal (53.8 %) , lack of sexual satisfaction (69.2% ), an irregular cycle ( 30%) and secondary amenorrhea (15 %). Only 30 % of patients had previously talked about their troubles : a nephrologist ( 40%), partner ( 20%), friends (20% ) , herbalist (20 %). Twenty percent of these patients were using traditional treatment. A comparative study between the group who had sexual dysfunction (group I) and those who had not ( group II) was performed. No significant difference was found (p> 0.05) Discussion and The sexual problems are common in women hemodialysis. More efforts are needed to better understand their pathogenesis and optimize their care
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Pregnancy with brucellosis – A rare case report
Brucellosis is rare during pregnancy and most common route of infection is unpasteurized milk and milk products consumption. Brucellosis is associated with higher incidence of pregnancy loss, especially early pregnancy during febrile episodes and also associated with vaginal bleeding. Therefore it is advisable to have awareness for brucellosis in pregnant women, both in rural and in urban areas. Public health department should be directed to spread the news about the route of infection, dangers of contact with infected animals, dangers of consumption of raw milk and milk products.
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