Conflict Resolution Essay

A new director decides to reorganize the department you work in. This reorganization comes about without input from the employees and many of the nurses that you oversee are feeling resentful of the change. As a nurse leader, identify factors that may lead to conflict and ways you can manage them. Wherever there are people the ability for conflict exits. Conflict is a disagreement, opposition or clash. It can affect the person emotionally, physically and specially. It can result in a fight, discord and division. Conflict can be used to motivate; however it can be destructive and should be dealt with. According to McElhaney (n.d) nurses experience six major areas of conflict. This scenario depicts one of those areas. 1. People who have experience in an area, want to feel that their opinion is considered and valued. So, when changes are made to an area or department, in which they work, have experience and are the expert; employees want to have input. In the absence of employee participation there may be apathy, anarchy and malicious compliance. Oftentimes it leads to lack of respect within the profession and feelings of anger, diminished self-worth, and conflict. However; as a nurse manager oftentimes, changes are made without any input from the employee and I have to manage this situation. In this case, during a staff meeting, I would discuss the changes, reasons they were made, and ask for input as to how we can implement these changes such that they work more effectively in our department. By using collaboration, my goal would be to incorporate employee feedback in areas/processes under my control. This would allow the employees to feel that they have some control over their work area, their input is valued and contribute to problem solving (Cardillo, 2011). Other areas are: 2. People have varying opinions, come from different backgrounds and culture and have different values. When conflict arises over differing in values and cultures, then these conflicts must be dealt with. They must be  discussed and a compromise reached that works for each party as well as the department (McElhaney,n.d). 3. Communication may be misunderstood and body language misconstrued (Cardillo, 2011). To confront this type of conflict, someone must be willing to speak out. Once during my 360 degree review, I received feedback that my team members felt devalued and that they were not being listened to because often times I continued typing when they came into the office; even though I coherently responded to the questions. After receiving this feedback, anytime someone comes into my office, I would sit on my hands to ensure that I pay attention and not type. When verbal communication and body language is misunderstood, the conflict must be confronted, discussed and a change must be made or an explanation given. Accommodating to meet the needs of promotes harmony and gains credits that can be used at a later date. 4. A nurse’s personal space is often invaded by other staff members, physicians, and patients. Crowded conditions and constant interruption can lead to conflict. In this situation, I would use a combination strategy of face-to-face meeting, collaboration and benchmarking. I would start with a face to face meeting with the individual to get his/her input as to how to better design/arrange the work area to reduce stress and interruptions. I would also research what other hospitals have done in this situation and implement best practice. Then I would follow-up with the employee to ensure the implemented changes solved the problem. 5. Other causes of conflict involve organizational climate, leadership style, off-the-job problems, age pressures, job standards, and personal prejudice. These conflicts affect each individual differently. Therefore, I would recommend the employee experiencing these conflicts or exhibiting behavior that is indicative of these stressors to the Employee Assistance Program; which consists of professionals especially skilled to assist the employee in dealing with these stresses. 6. Coping with technology changes and procedures. To provide our patients with the best care, we have to continuously improve this mean that change is inevitable. So, during staff meetings, I cover latest techniques, updated procedures and discuss how these add value to patient care and make our job easier. Once a month a different member of the staff discusses medical article or book they have read concerning a procedure or technique that can improve our process. After their presentation, we discuss if this is something we can implement easier or should put on our wish list. Lastly, each nurse is required to obtain six hours of training a year in which the hospital pays for. Training in new technology and procedures that are introduced is required and may be used for this purpose. There are many strategies to deal with conflict; avoidance is one. Some types of conflict if left alone, will work themselves out. However; because of the potential devastating nature of conflict; it should confronted; confront the situation and not the person. One should listen with empathy and the goal to understand the other person’s point of view and negotiate to a win-win or at the very least a win-lose solution. Even if one side has to lose, position the lost as something positive that can be built upon or negotiated later (Nursing Strategies: Countering Workplace Conflict with Positive Communication Strategies, 2011). References Cardillo, D. (November 28, 2011). Seven strategies for managing conflict Retrieved from http://news.nurse.com/article/20111128/DD01/311290003#.VJom714AKA McElhaney R. (n.d). Conflict Management. Retrieved from http://www.nursingcenter.com/CareerCenter/articles_preview.asp?page=confman.htm Nursing Strategies: Countering Workplace Conflict with Positive Communication

Dubliners Themes and Motifs Essay

In what concerns Joyce’s style of writing we can observe that he balances the objectivity – the attitude of â€Å"scrupulous meanness â€Å" and sympathetic understanding of characters with the help of the stream of consciousness and epiphanies Scrupulous meanness – ‘Scrupulousness’ is a crucial element both in Joyce’s use of language, and in the structure and form of the stories. ‘Scrupulous meanness’ refers to a most complex and heavily allusive style that determines the reading of Dubliners. From the minimum of words Joyce succeeds to extract the maximum effect. Joyce puts this style forward as a means to express his moral intent The Sisters * â€Å"sensation of freedom as if [he] had been freed from something by the priest’s death â€Å" * â€Å"desired to confess something. I felt my soul receding into something pleasant and vicious region [†¦] I too was smiling feebly as if to absolve the simoniac of his sins† * â€Å"†¦I wouldn’t say he was exactly†¦but there was something uncanny about him. I’ll tell you my opinion†¦Ã¢â‚¬ (incomplete sentences of aunt) * â€Å"one of those †¦peculiar cases† * â€Å"scrupulosity in the Catholic Church is a very real, potentially paralyzing, mental disease†(Bremen) Stream of consciousness – Depicts the multitudinous thoughts and feelings which pass through the mind. Eveline * â€Å"She had consented to go away, to leave her home. Was that wise? She tried to weigh each side of the question. In her home anyway she had shelter and food; she had those whom she had known all her life about her. Of course she had to work hard, both in the house and at business. What would they say of her in the Stores when they found out that she had run away with a fellow? Say she was a fool, perhaps; and her place would be filled up by advertisement. Miss Gavan would be glad. She had always had an edge on her,especially whenever there were people listening.† Araby * â€Å"What innumerable follies laid waste my waking and sleeping thoughts after that evening! I wished to annihilate the tedious intervening days. I chafed against the work of school. At night in my bedroom and by day in the classroom her image came between me and the page I strove to read. The syllables of the word Araby were called to me through the silence in which my soul luxuriated and cast an Eastern enchantment over me. I asked for leave to go to the bazaar on Saturday night. My aunt was surprised, and hoped it was not some Freemason affair. I answered few questions in class. I watched my master’s face pass from amiability to sternness; he hoped I was not beginning to idle. I could not call my wandering thoughts together. I had hardly any patience with the serious work of life which, now that it stood between me and my desire, seemed to me child’s play, ugly monotonous child’s play.† Epiphany – an experience of sudden and striking realization. Eveline * â€Å"Derevaun Seraun! Derevaun Seraun!’ â€Å"She stood up in a sudden impulse of terror. Escape! She must escape! Frank would save her. He would give her life, perhaps love, too. But she wanted to live. Why should she be unhappy? She had a right to happiness.Frank would take her in his arms, fold her in his arms. He would save her† A painful case * â€Å"As he sat there, living over his life with her and evoking alternately the two images in which he now conceived her, he realized that she was dead, that she had ceased to exist, that she had become a memory. He began to feel ill at ease. He asked himself what else could he have done. He could not have carried on a comedy of deception with her; he could not have lived with her openly. He had done what seemed to him best. How was he to blame? Now that she was gone he understood how lonely her life must have been, sitting night after night, alone in that room. His life would be lonely too until he, too, died, ceased to exist, became a memory − if anyone remembered him.† The dead * â€Å"His soul swooned slowly as he heard the snow falling faintly through the universe and faintly falling, like the descent of their last end, upon all the living and the dead.† Themes General/ Contextual themes – themes surrounding the entire narrative discourse giving it homogeneity .They deal with Dublin biggest issues that have a great influence in every character behaviour.In relation with each individual story they can be central themes or hidden after a detail ,an action ,an answer or a thought. * Poverty * Paralysis * Irish politics and religion issues Central/Characteristic themes * Mortality * Escape * Isolation * Powerlessness * Alcoholism

My Progress in Writing

My Progress in Writing As a non-native speaker who immigrated to the U. S. two years ago, English is a big obstacle for me in communication. I have had many difficult times speaking and understanding English when talking to others. Writing an essay was almost impossible for me to think of. Realizing how difficult it was to experience these linguistic difficulties, I then decided to go back to school to improve my English skills. Therefore, English became especially essential for me to succeed in my educational goals. I was determined to earn an Associate’s degree then transfer to a university for a Bachelor’s degree.I started going to ESL classes and studied English very hard to make progress in my speaking, reading and writing skills. After spending one year in ESL classes, I qualified for English 43. I learned lots of grammar and how to write paragraphs efficiently during these classes. I noticed that writing an essay was more challenging when I got into English 49. H owever, since then I’ve learned how to write a five-paragraph argumentative essay which was one of my weaknesses in academic writings. I have made a lot of progress in writing skills since I started studying English 49.I now think that I’m ready to go on to English 101 due to the fact that I have learned useful strategies to follow a writing process and develop coherent paragraphs effectively. A writing process is the most important step that I learned in this class. First of all, before writing a complete essay, I need to come up with the pre-writing which consists of free writing and brainstorming. I found this step essential because free writing helps me find as many supports and examples as possible and brainstorming allows me to organize and strengthen the structure of the essay.Moreover, writing everything related to the topic during prewriting steps helps me find more supporting details to put into the next step. I then use the step of brainstorming to map main ideas for an essay’s body and help myself avoid skipping and putting my ideas disorderly in each paragraph. The next important step of a writing process is an essay outline which is a most valuable way to form and develop the structure of my essays. This step allows me to list all the required information I plan to include in my essay. In fact, preparing an outline essay is very important to organize all of my thoughts in terms of major and inor details to support the central points of my thesis. I also noticed that a strong outline essay makes a solid essay because it helps me build the structure of my paper and its logical flow. A writing process is completely new to me because I had never learned this skill in my country. Nevertheless, I found this step to be helpful for me all the time before I start writing thorough essays. My scores were also significantly improved after I learned those steps in a writing process. Throughout this class I’ve learned useful strateg ies such as how to structure a five-paragraph essay and develop coherent paragraphs effectively.At first, I had no idea what a thesis statement was because the introduction is like a hook and there is no thesis as I learned in my country. Since I got into English 49, I’ve learned how to make a strong and clear thesis statement at the end of introduction paragraphs, that is, to inform the readers of three main points that need to be addressed to write the entire essay. Because English 49 requires me to create specific argumentative essays, the readers must expect to see clear major points of thesis statement from my position.Consequently, I did a really good job on coming up with a clear thesis as I made in my revised argumentative essay and writer’s choice in the portfolio. In addition to organizing and developing effective paragraphs, I learned that introduction and conclusion paragraphs play a special role in my essay, and they usually demand much of my attention as a writer. A good introduction has to identify the topic and provide essential context, and needs to engage the readers’ interest while a strong conclusion helps me reflect and restate the significance of what I’ve written by using my critical thinking.The second and third essays I included in my portfolio, for example, can demonstrate the huge progress I’ve made. In these two essays, I came up with interesting statistics and my background information in introductions to illustrate the seriousness of the issue I discussed. Additionally, at the conclusions, I broadened my central ideas and tried to convey my closing thoughts about the larger implications of my whole argument. Another strategy that I learned to develop body paragraphs effectively was to use topic sentences at the beginning of paragraphs.By using a topic sentence, I can state my central points in each paragraph explicitly as a map for my ideas to guide readers through my reasoning. This was a most u seful skill I learned in this class because I noticed that topic sentences serve as a mini-thesis for paragraphs and help readers follow along my logical ideas easily. Back to the time when I first came to the U. S. , I had so many problems with essay writing. I now feel much better since I have made a huge improvement of organizing and developing essays in a structured way.Finally, the wonderful strategy I enjoy studying in English 49 is learning how to use sources to support my ideas and strengthen effective discussion of my points in each paragraph. The main goal of my essays is always to make sure readers clearly follow the topic and my major points throughout essays. Knowing how to use various sources, such as examples, researched evidence, statistics and quotes is the most powerful tool that helps me greatly enhance my academic writing skills. Reading through my third essay, â€Å"Are Human Activities Contributing to Climate Change ? , you could see that I’ve shown pro of by integrating facts, concrete supports, statistics and factual details into each body paragraph to support my argument. However, being aware of how not to plagiarize is highly important for me when using sources. In this essay, there are a variety of ways I’ve learned how to introduce my sources to avoid plagiarism when I integrate quotations into my essay. I finally learned how to let readers know exactly where I found the sources for the quotations.As a non-native speaker who has been through ESL classes to English 49, I found that learning English is more interesting. English 49, in my opinion, has not only helped me build up and enhance my academic writing skills, but also gave me more opportunities to broaden my knowledge by researching, reading and writing on a variety of different topics . Despite the fact that English 101 will be much more challenging for me than this course, the obstacles of academic writing skills will inspire me to work harder to achieve succes s.

Executive leadership personal growth Essay Example | Topics and Well Written Essays - 1000 words

Executive leadership personal growth - Essay Example I had the task of surveying a group of people about their needs of soap and convincing them to buy the soap of my choice. The task required me to market the product which I had at that time. So I was given the opportunity to state the price which, I thought, would be fine, but at the same time I had to sell an exact number of soaps so that the task would be completed with the required goals. I learned the art of communication and applied it when I started marketing and selling my product. However, I soon realised that the way I was marketing the product was in sync with the needs and wants of the people. The most important lesson in marketing is to sell what people don’t know. The late great Steve Jobs was once asked the question whether his company undertakes market research in order to find out what the needs of the people are, and the great man responded in his characteristic fashion that people don’t know what they want and, therefore, it is the job of the companies and the entrepreneurs to give them something what they have never thought about but would still appreciate and fit it in their daily life and their needs. I learned about my weaknesses while I was enrolled in the program. Every man thinks that, when he takes a task to perform, he will do it in the best possible way. However, there are quite a few contingencies which go about in the performance of any task. One of my greatest weaknesses was not being a good listener. I did not listen to the demands of the customer in the right way and, therefore, lost in my goal of selling the required number of products assigned to me. The program I went through taught me how to be patient with my clients, as well as being attentive to the way I attempt to market my products to other people. It’s essential to have a strong face to face expression while dealing with the clients. â€Å"Each personality type has a different idea of what it means to be successful. Self-knowledge is one common g oal that will help everyone achieve personal success. So many people are hung up on somebody else's idea of what it means to be successful, and they are unaware of what is truly important to them. This is completely normal. We all have important role-models and influencers in our lives who may have basic values that are quite different from our own. If this is the case, it's important to recognize that the discrepancy between what we have been taught is truly important and what we personally believe to be truly important is due to a difference in perspective. If we spend our time and effort trying to meet somebody else's idea of success, and ignore or belittle any conflicting messages from our own psyche, then we will find ourselves exhausted and unhappy. Realizing what is truly important to us is a major step towards achieving personal success.† (Personal Growth) In accordance with the above text, it is important to analyse one’s weaknesses and strengths in order to at tain growth as a person. We all tend to get inhibited as personalities. However, there is a way to curb the inhibition, which is to fight it out in your own mind and to stay determined and calm in the process of removing all the inhibitions. While doing my marketing job I learned the art of selling products after facing many failures. The important thing to note here is that, as human beings, we do not give ourselves enough chances to try out something new and innovative. We are anxious

Criminology Report- the increasing problem of employee theft Essay

Criminology Report- the increasing problem of employee theft - Essay Example However, surveys have shown that in such set ups the employees may tend to take advantage of the situation to defraud the business. Employee ethics is supposed to play an important role in this case where the employees are supposed to take care of the enterprise on behalf of the employer (Riley, Wells & Kranacher, 2010). Various studies have addressed factors such as workplace culture where in a given company, employees are used to stealing, economic need which is seen as the major reason why employees engage in the act. In various case, employees who are underpaid will tend to improvise a way that they can use to get the extra coins needed to sustain their living. This is often done by stealing from the business. Personal predisposition is also seen as a major reason why employees are involved in such cases (Schrager, 2014). In cases where the employee feels that the employment relations are not fair, the employee often tend to cover that up by engaging in such felonies such as stealing. This will give him/her temporary contention regardless of the damage that the act may cause to the business. This report on employee theft will be written in reference to the British Retail Consortium Retail Crime Survey 2013. According to the survey, the direct cost of retail crime was  £511 million in 2012/2013. The recorded results were lower than what had been recorded in 2011/2013. However, there is an acute rise in the cases of employee theft looking at the values in 2007/2008. In fact, the cost in 2012/2013 is 166% of the value recorded in 2007/2008. The offences reported in the retail industry were 766, 227. This being just a small percentage of the total number of cases supposed to be about 2.7 million. This is a huge value which shows how serious the offense is and calling for immediate measures to curb it as the economic pressure continues to predispose the employees

Perform a financial analysis of Amcor and Alumina Essay

Perform a financial analysis of Amcor and Alumina - Essay Example Reductions in current assets are not good for businesses because they lower the liquidity of a company. One of the possible reasons for the reduction in current assets is sales of old equipment or short term investments such as treasury bills. The current ratio of the company in 2010 was 0.56. The current ratio shows the ability of the company to pay off its short term debt. The current ratio of the company is not good due to the fact that the firm’s current ratio is below the norm of 1.0. The total assets of Alumina were $3,542 million in 2010. The company achieved an increased in total assets of $38 million. The return on assets (ROA) of the company in 2010 was 7.49%. Return on assets measures how well the assets of the firm have been employed by management (Garrison & Noreen, 2003). The company achieved a tremendous improvement in comparison with the previous year since its ROA in 2009 was -4.84%. Improving ROA is a positive sign that infers greater profitability for the company. The reason for the higher profitability numbers was a foreign exchange translation difference of $230 million. The return on equity of Alumina in 2010 was 8.64%. Return on equity measures the extent to which financial leverage is working for or against common stockholders (Garrison, et. al, 2003). In 2009 the return on equity of Alumina was -5.81%. The debt to equity ratio of Alumina in 2010 was 1.15. The firm’s debt to equity ratio is 0.05 lower than the previous year. Amcor is one of the world’s leading suppliers of rigid plastic packaging companies which operates in 43 countries worldwide (Amcor, 2012). The company obtained revenues of $9,850 billion in 2010. The revenues of the firm decrease by $315 million or 3.3% in comparison with 2009. The net income of the organization in 2010 was $201.6 million. The firm’s net income the previous year was $218.4. The company had a decrease in net income of $16.8

The government of Costa Rica Research Paper Example | Topics and Well Written Essays - 3250 words

The government of Costa Rica - Research Paper Example The paper tells that having gained its independence from Spain as part of the broader Central American independence movement in the former Kingdom of Guatemala, Costa Rica became a constituent province of the short-lived Federal Republic of Central America, or Central American Union. Following the Union dissolution in 1838, Costa Rica proclaimed itself as a sovereign nation under Braulio Carrillo, who was ultimately removed from power in 1842; in 1847, Jose Maria Castro Madriz was appointed President of Costa Rica, who, during his first term of office, formally declared Costa Rica an independent republic. The constitutional reform of 1848 attempted to establish basic civil rights and might be thought to have laid the foundations for a tradition of political moderation and civilian government despite having had some interludes of military rule. Two significant periods of political turmoil had taken place since the late 19th century, the first of which started with the 1917 military co up against Gonza Flores administration, led by General Tinoco Granados, whose rule failed to gain recognition from the United States and had eventually ended in 1919 under both external and internal pressure. The second one is considered the bloodiest event in the 20th-century Costa Rican history – the civil war following a highly contentious presidential election in 1948, which lasted 44 days and caused some two thousand fatalities. The Costa Rican civil conflict led to several far-reaching effects, including the abolition of the regularly army, the foundation of one of the first welfare states in the region and the creation of a new constitution. (Meyer 1). The latter prohibited the maintenance of standing army except in case of external invasion, outlawed the communist and fascist parties, and provided for the creation of a Supreme Electoral Tribunal that would oversee the electoral process and have police power during elections; the duty to guarantee the nation’s s ecurity was assigned to a national police force called the Civil Guard (Watkins). Population and Society As of July 2011 estimates, Costa Rica’s population totals 4Â  576Â  562 people, being comprised of four major ethnic groups as follows – whites, primarily of European (Spanish) descent, which, along with the mestizos, account for 94 % of the total population; 3 % blacks, which are, for the most part, of Jamaican origin; and the remainder – 1 % Chinese and 1 % Amerindians respectively (CIA; Encyclopedia of the Nations). Some 69 % of the Costa Ricans are in the 15 to 64 age group, 6.4 % are over 65 year-old and another 24.6 % are under 15 year-old (CIA). Those living in urban areas, according to 2010 data, account for 64 % of the total population (CIA), as compared to 48 % in 2001(Population Reference Bureau, cited in Encyclopedia of the Nations). The capital city, San Jose, has 1. 416 million inhabitants as of 2009 (CIA); other large cities with population o ver 100Â  000 are Alajuela, Cartago and Puntarenas, as well as Limon and Heredia, with over 50Â  000 inhabitants each (Encyclopedia of the Nations). The official language of Costa Rica is Spanish while English is mainly spoken among the middle class in some urban areas, and among descendants of Jamaican origin as well (Encyclopedia of the Nations). The major religions are Roman Catholic, which is the predominant one embracing over 76 % of the population, and Evangelical – shared by 13.7% of the Costa Ricans; along with 1.3% Jehovah’s Witnesses, 0.7% other Protestants, and other religious cults (CIA). In as much as the vast majority of Costa Rica’s people belong to one and same ethnic group, namely the ‘white’ one, which also includes people of mixed ancestry, the so-called ‘whiteness’ would appear the factor that defines the Costa Rica’s population as homogeneous; this homogeneity, however, is further reinforced by the overwhel mingly common origin, hence

Rhetorical Appeals Case Study Example | Topics and Well Written Essays - 500 words

Rhetorical Appeals - Case Study Example The letter written by Martin Luther King, from a Birmingham Jail, uses all these types of appeals, listed above, in order to convince the reader regarding the validity and credibility of his ideas and actions. The same are discussed and highlighted below: Ethos: Ethos is primarily used to indicate and highlight the good character and credibility of the writer. In this letter, Martin Luther King, has very aptly and effectively highlighted his body of work, thus indicating his authority on the subject and successfully justifying his stance on the issue on hand. "I have the honor of serving as president of the Southern Christian Leadership Conference, an organization operating in every southern state, with headquarters in Atlanta, Georgia. We have some eighty five affiliated organizations across the South, and one of them is the Alabama Christian Movement for Human Rights. Frequently we share staff, educational and financial resources with our affiliates" Pathos: This form of speech is used as an artistic proof of the facts mentioned by the writer, and banks on the readers’ emotions and feelings as a method of persuasion. The following is the example of pathos, as applied by Martin Luther King in his letter: â€Å"Just as the prophets of the eighth century B.C. left their villages and carried their "thus saith the Lord" far beyond the boundaries of their home towns, and just as the Apostle Paul left his village of Tarsus and carried the gospel of Jesus Christ to the far corners of the Greco Roman world, so am I compelled to carry the gospel of freedom beyond my own home town. Like Paul, I must constantly respond to the Macedonian call for aid.† The skillful use of the three key elements, viz-a-viz, ethos, pathos and logos, by the writer, helped in highlighting the ideas and offer valid justification for the course of action chosen, and

Voter ID Legislation Essay Example | Topics and Well Written Essays - 250 words

Voter ID Legislation - Essay Example It is obvious why many would favor a voter ID law. A voter ID law obviously prevents voter ID fraud but it also make for more honest politics. Voter ID laws ensure that the one running does not run as a waste of their time. If voter ID fraud can be eliminated, voting becomes more honest. Some may oppose voter ID law for budget reasons and discrimination issues. There may not be money available to pass the law to uphold the new requirements. Voter ID law requires for photo ID which will make it harder to illegally vote. This means immigrants may not be able to vote but still contribute to the economy and pay taxes. It is an honest opinion that I support the voter ID bill. I think that it is very important to have an honest election. Photo ID is required for many different less serious concerns and should also be required to vote. It is necessary for a voter to provide photo ID, voter registration and a possible verification of

Law of Sale Case Study Example | Topics and Well Written Essays - 2000 words

Law of Sale - Case Study Example Going through the facts of the case, we find that there is breach of implied condition on the part of the seller. According to the contract of sale, if there is a sale by sample as well as by description it is not sufficient that the bulk of goods correspond with the sample if the goods do not correspond with the description. That is to say, incase of sale by sample as well as description the goods must correspond not only with the sample, they must also correspond with the description given under the contract. Held that the buyers were entitled to demand goods answering the description in the contract, and were not bound to accept the goods tendered merely because they were merchantable under that description. Therefore Susan was being offered the product by the sales assistant by description which later failed to serve the purpose on which she had bought. According to the sale of goods Act 1979, a seller will be held liable "were the buyer, expressly or by implication, makes known to the seller the particular purpose for which the goods are required, so as to show that the buyer relies on the sellers skill or judgment and the goods are of a description which it is in the course of the seller's business to supply, there is an implied condition that the goods shall be reasonably fit for such purpose. Further where goods are bought by description from a seller who deals in goods of that description there is an implied condition that the goods shall be of merchantable quality" 3 This can further be illustrated Henry Kendall v. William Lillico 1968 2 All ER 444 4 where animal food was being made using groundnut extractions from Brazil. The Brazilian food was contaminated by a poison Aflutoxin . At the time there was no reason to suspect that any ground next extractions might contain poison. P, Hardwick game farm, raised pheasant and many of them died from the poison which was contained in food supplied by a local compounder, SAPPA. SAPPA settled but first brought in its suppliers, Grins dale and Lillico who in turn brought in their suppliers, Kendall and Holland. It was Held that on the findings of the judge there was a breach by third parties of the implied condition as to __________________ 3. Ibid 4. www.thomson.com.au fitness of purpose in their sale of the groundnut extractions to SAPPA, and since the extractions were not reasonably fit for use in compound food for poultry and it use in a compound food for pheasants was an ordinary and reasonable use. G. Ltd were liable to indemnity SAPPA in respect of the damage done to the plaintiffs pheasants 5 Therefore there is breach of condition on Susan's case because she had given description of the product she wanted, but the one that was offered for sale to her did not correspond to her description under the contract. Since Susan had already painted the outside of the cortege with the ever-last masonry paint that later peeled off and being the fact that she had already painted the outside cortege with paint, it means she cannot reject the paint, hence she will be entitled to recover damages. In C.F. Munro & Co. Ltd v. Meyer (1930) 2 KB 312 6 the buyer was held to be entitled to repudiate the whole contract for 1,500 tons of meat and bone meal, when

Tax evasion case Essay Example for Free

Tax evasion case Essay Introduction Tax evasion is the illegal evasion of taxes by individuals, corporations and trusts. Tax evasion often entails taxpayers deliberately misrepresenting the true state of their affairs to the tax authorities to reduce their tax liability and includes dishonest tax reporting, such as declaring less income, profits or gains than the amounts actually earned, or overstating deductions. Tax evasion is an activity commonly associated with the informal economy. One measure of the extent of tax evasion (the tax gap) is the amount of unreported income, which is the difference between the amount of income that should be reported to the tax authorities and the actual amount reported. There is a difference between tax minimization/avoidance and tax evasion. All citizens have the right to reduce the amount of taxes they pay as long as it is by legal means. In contrast, tax avoidance is the legal use of tax laws to reduce ones tax burden. Both tax evasion and avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that intend to subvert a states tax system, although such classification of tax avoidance is not indisputable, given that avoidance is lawful, within self-creating systems. Tax evasion in India Tax evasion has always been a criminal offence in India. There are a number of provisions relating to prosecution under Chapter XXII of the Income-tax Act, 1961. Failure to file timely return of income, false statement and verification, willful attempt to evade tax, fabrication of accounts and documents and failure to deposit tax deducted or collected at source attract minimum rigorous imprisonment of three/ six months. Removal, concealment, transfer or delivery of property to thwart tax recovery or failure to afford necessary facilities for the officers during search operations are some more offences liable for rigid sentences. Abetment of false return, where it is  proved, would land not only the accused in trouble but those who help him, including those rendering professional assistance, providing for a rigorous imprisonment for a minimum period of three/ six months and a fine. Where the offence is rendered by a firm or company partners and the officers, including directors of t he company, may be responsible, unless they are able to prove that the offence was committed without their knowledge in spite of due diligence on their part. For the offence of the Hindu Undivided Family (HUF), the karta himself, besides all members, is deemed to be guilty, unless such members are able to prove that the offence was committed without their consent or connivance. Enforcement of law is also made easier for prosecution by statutory presumptions of culpable mental state placing the responsibility of proving innocence on the accused. Probation of Offenders Act, 1958, is not applicable for economic offences under the income-tax law, except for persons below 18 years of age. The law in India treats tax offences not only as a criminal offence but also has strengthened the same by statutory presumptions and minimum rigorous imprisonment subject to a maximum period of seven years. There are number of prosecutions launched year after year. It is difficult to accept that tax administration in India is â€Å"notoriously† slack and that there is a lot of political interference. More often the Department is known for its overzealousness, while the tax officers are comparatively independent protected by law. If they yield to political pressure, it cannot be solely the fault of the politicians. There are numerous instances, where the officers have not yielded to pressure from any quarters. If there is still significant tax evasion, it is as much a part of the system of limited scrutiny in vogue for the past several years and more probably because of all pervading corruption against which stiffer action is certainly necessary. As for comment relating to the proposed Direct Taxes Code Bill, 2010, provisions relating to prosecutions under Chapter XV in the proposed Code do not lighten the severity of the provisions under the present Act. The word â€Å"concealment† is not used in the context of prosecution either under the present Act or the proposed legislation. But there are provisions to tackle defaults of every kind. As regards penalty, the Code provides for levy of penalty automatically, wherever there is a difference between reported and assessed income. The removal of the word â€Å"concealment† takes away the need for inference of  intent to keep back any information relating to assessment. The law in the Code makes no difference between the delibe rate delinquency and the innocent omission so that the Code, as in most other aspects, is more stringent on the taxpayer. India loses 14 trillion rupees ($314 billion) from tax evasion annually, depriving it of funds for investment in roads, ports, and power, says Arun Kumar, author of The Black Economy in India. General government tax revenue is an estimated 18 percent of India’s $1.5 trillion in gross domestic product, the lowest among the four BRIC nations, International Monetary Fund data show. With so little revenue coming in, Prime Minister Manmohan Singh is now attempting India’s biggest overhaul of the tax code in half a century. Investors say tax reform would boost their confidence. â€Å"If the government does end up making a substantial amount in revenue as a result of the tax overhaul, their deficit requirements should come down and the interest burden will also come down,† says Killol Pandya, Mumbai-based head of fixed income investments at Daiwa Asset Management (India). About Anurag Kashyap Anurag Singh Kashyap (born 10 September 1972) is an Indian film director, producer and screenwriter. He famously is termed as an Art filmmaker who loves dark and real concepts. Kashyap made his directorial debut with as yet unreleased Paanch, with Kay Kay Menon as the lead. As a filmmaker, he is known for Black Friday (2004), a controversial and award-winning Hindi film about the 1993 Mumbai bombings, followed by No Smoking (2007), Dev D (2009), Gulaal (2009), That Girl in Yellow Boots(2011) and Gangs of Wasseypur (2012). As a screenwriter, he wrote the scripts for theFilmfare Award-winning Satya (1998) and the Academy Award-nominated Canadian filmWater (2005). He founded his film production company, Anurag Kashyap Films Pvt. Ltd. in 2009. In 1999, Kashyap won the Best Screenplay award for Satya at the Star Screen Awards. The next year, his short film Last Train to Mahakali won the Special Jury Award at the same awards. His feature film debut Black Friday won the Grand Jury Prize at the 3rd Annual Indian Film Festival of Los Angeles (2005), and was a nominee for the Golden Leopard (Best Film) at the 57th Locarno International Film Festival (2004). In 2010, he announced his association with Tumbhi where he  and his team will make six short films for Tumbhi and start his blog with them, as well. He was listed on the The DNA power list: Top 50 influentials, a list of 50 most influential Indians in 2011. Soon, he will be awarded with a cultural achievement award in the Cannes Film Festival. Kashyap currently serves on the board of Mumbai-based NGO, Aangan Trust, which helps protect vulnerable children around India. He is one of the most influential and important directors in India. Gangs of Wasseypur are a huge commercial and critical hit. Legendary Hollywood film-maker Martin Scorsese wrote to Kashyap, saying how much he loved Gangs†¦and Dev D. The two will be spending 15 days together at the end of the year. Kashyaps first big-budget film, Bombay Velvet, being co-produced by Fox Studios, went on the floors this month. Hes getting to direct Amitabh Bachchan, whose movies of the 70s greatly influenced him, for a fiction TV show. Megastars such as Shah Rukh Khan are keen to work with him. An Amitabh and a Ranbir working with me means they are coming midway, they want to do something different and dont want to be slaves of their image. That says a lot. We both are meeting midway. A Ranbir is as good or an even better actor than a lot of those on the fringes, says Kashyap. Case description Anurag Kashyap is in a light spot. The filmmaker has been held by the Service Tax department officials who have been keeping an eagle eye on B-town celebs for defaulting on taxes. From what we hear, the ST officials carried out an extensive investigation at Kashyap’s Yari road office in Mumbai a couple of weeks back and later charged him guilty for service tax evasion of Rs 55 lakh. Based on this, the director-producer was asked to appear before the Service Tax Department on August 22, but he failed to do so and sent his representatives to deal with the matter. Hence, Anurag’s accounts got sealed and he has now requested the department to grant him time until September 3. A team of officers from the Service Tax Department visited Anurag Kashyap’s office at Yari Road on 26 August between 2 pm to 10:30 pm and found him â€Å"guilty of Service Tax evasion to the tune of Rs 55 lakhs.† Anurag Kashyap was then summoned to appear before the Service Tax Commission on 27 August. But as he was still in Sri Lanka, he sent a representative. On the following day, his bank accounts were frozen, and now the ‘Gangs of Wasseypur’. Sameer Wankhede, Deputy Commissioner of the Service Tax Department confirmed that a case had been booked against Anurag Kashyap. A Service Tax official said, â€Å"Section 89 of the Finance Act says that if you have not paid your service tax to the tune of Rs 50 lakh for a period of six months, the defaulter can face imprisonment for a period of seven years and it is a non bail able offence. As of now, we have detected that Anurag has defaulted on over Rs 50 lakh. First it was the films budget that shot up by Rs 23 crore, thanks to the sinking INR and now the director has landed in legal tangles with the Service Tax Department. Anurag kashyap also has been accused of not filling taxes from the business he runs side by side. He is involved in the fashion industry and manufactures designer clothes for celebrities. This company is run under his ownership and is looked after by his wife. He has had a huge profit of approximately 2 crores in the year 2012 and he has not turned up to pay the taxes for it. It has also been reported that he had not paid wealth tax which amounts to 30cr. including the ornaments that he owns. According to the income tax authorities he is liable to pay a tax of 30 lakhs. Questions 1) Discuss the whole case in detail. 2) Evaluate the total tax that he is liable to pay according to the tax department authorities 3) Discuss the payment methods of these taxes in India. 4) How can the dispute be settled? 5) What is the future of these taxes in India? Ans 1) Analysis of the case The above described case is of the famous bollywood film-maker Anurag Kashyap. According to this case he failed to submit a service tax which amounted to Rs. 55 lakhs. After he gained a hug profit of 23 crore at the box office from his film Gangs of Wasseypur, he was supposed to submit this amount as service tax which he failed to do, and thus he had a raid by the  income tax officials in his office. He was found guilty and his accounts were immediately ceased. The second tax that he failed to pay is the income that he is earning from the house in the name of his daughter. Under this head, tax amounts to rs. 000. This income is taxed under the income from other sources. The second tax evasion that the income tax authority finds him guilty of is the income from his designer clothes manufacturing company which was supposed to earn a profit of 19000000. He has tried not to show this income as a part og his total taxable income. The income tax authority says that the total tax due under this head should be around 55lakhs Anurag Kashyap has been found guilty of not paying tax under three heads i.e. service tax, earnings from other sources, and wealth tax. Ans 2) Calculation of the total tax Service tax; Total earnings in the year 2012-13 from the box office Rs.23,00,00,000 Taxable income after the net deductions Rs. 4,45,00,000 Service tax (@12.36% (10+2+1) = 55,00,000 wealth tax: total taxable wealth Rs.3,00,00,000 rate of wealth tax (1% over 30lakhs) Rs.27,00,000 tax from business and proffession: profit a/c to profit and loss account Rs. 1,90,00,000 income tax payable Rs. 55,30,000 Education Cess @ 2% Rs.110600 Secondary and Higher Education Cess @ 1% Rs. 55300 Total (Rs. 55lakhs+27lakhs+ 5695900) = Rs.1,38,95,900 Ans3) Pament of service tax in india Service tax is envisaged as the tax of the future. Well synchronized taxation on manufacturing, trade (domestic international) and service without giving rise to cascading effect of taxation would be an ideal worth pursuing in the immediate future. This would bring in VAT in its truest sense, though the ultimate objection ushers in the regime of Goods and Service Tax (GST). Continued growth in GDP accompanied by higher rate of growth in service sector promises new wider avenues of taxation to the Government. If the tax on services reduces the degree of intensity of taxation on manufacturing and trade without forcing the Government to compromise on the revenue needs, then one of the basic objectives of taxing the service sector would be achieved. Voluntary tax compliance on the part of taxpayers demands prudent accounting practices and transparency in the conduct of their business. Marginal rates of taxation would be conducive in this process. Many new services may be brought under the tax net in future. The inclusion of all value added services in the tax net would yield larger amount of revenue and make the existing tax structure more elastic. Advanced economies of Western Europe, North America and Far East have share of service sector in their GDP ranging from 60% to 80%. The growth in absolute quantum of GDP and proportion of Service-sector in GDP holds promise for larger revenue generation without increasing the existing level of taxation The Goods and Services Tax (GST) is a Value Added Tax (VAT) to be implemented in India, the decision on which is pending. It will replace all indirect taxes levied on goods and services by the Indian Central and State governments. It is aimed at being comprehensive for most goods and services. India is a federal republic, and the GST will thus be implemented concurrently by the central and state governments as the Central GST and the State GST respectively. Exports will be zero-rated and imports will be levied the same taxes as domestic goods and services adhering to the destination principle. The service tax rate in india is 12% which is calculated on the net taxable income. It also includes an education cess of 2% and a senior higher secondary cess of 1%. Thus a consolidated percentage of 12.36% is calculated on the taxable amount. According to the case the director was liable to pay a roundabout sum of Rs.55 lakh on a profit of 23crore which he earned last year. Payment of wealth tax in India The Wealth Tax Act 1957 is governed by the Income Tax department that falls under the Department of Revenue. Just like Income Tax, Wealth Tax forms a part of annual assessment. It is a type of direct tax that is levied on individuals that fall under its purview. This is a tax that is charged on the net wealth of those who fall under its purview. The benefits that you derive from ownership of property are taxed under this head. Other assets that come under the purview of wealth tax are motor car, aircrafts, and yachts, cash in hand, jewellery etc. You are required to pay wealth tax on yearly basis on the market value of your property irrespective of the fact that it generates any income for you or not. Wealth Tax is Applicable To: Individuals, Companies, Hindu Undivided Families (HUFs) The Wealth Tax as of now is 1 percent on the net taxable wealth of the assessee that exceeds the limit of Rs 30 Lacs. Assets that are charged under Wealth Tax in India House Property (Guest House, residential house or commercial) Urban Land Boats, Aircrafts and Yachts Motor Car Cash in Hand (subject to certain limits) only for HUFs and Individuals Jewellery, Gold Utensils, Silver, Bullions etc All assets that are transferred by individuals to their minor children and to spouse for considerations that are inadequate also fall under the purview of wealth tax. Payment of income from business and profession For charging the income under the head Profits and Gains of business, the following conditions should be satisfied: There should be a business or profession. The business or profession should be carried on by the assessee. The business or profession should have been carried on by the assessee at any time during the previous year. Income that will be chargeable to income tax under the head Profits and gains of business or profession’ The following income would be chargeable under the head Profits and gains of business or profession: The profits and gains of any business or profession, which was carried on by the assessee at any time during the previous year; Any compensation or other payment, due or received by the following:- Any person, by whatever name called, managing the whole or substantially the whole of the affairs of an Indian company, at or in connection with the termination of his management or the modification of the terms and conditions relating thereto; Any person, by whatever name called, managing the whole or substantially the whole of the affairs in India of any other company, at or in connection with the termination of his office or the modification of the terms and conditions relating thereto; Any person, by whatever name called, holding an agency in India for any part of the activities relating to the business of any other person, at or in connection with the termination of any agency or the m odification of the terms and conditions relating thereto; Any person, for or in connection with the vesting in the Government, or in any corporation owned or controlled by the Government, under any law for the time being in force, of the management of any property or business; Income, derived by a trade, professional or similar association from specific services performed for its members; Profits on sale of a license granted under the Imports (Control) Order, 1955, made under the Imports and Exports (Control) Act, 1947; Cash assistance (by whatever name called), received or receivable by any person against exports under any scheme of the Government of India; Any duty of customs or excise repaid or repayable as drawback to any person against exports under the Customs and Central Excise Duties Drawback Rules, 1971; The value of any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession; Any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or rece ived by, a partner of a firm from such firm. However, it is provided that where any interest, salary, bonus, commission or remuneration, by whatever name called, or any part thereof has not been allowed to be  deducted under Clause (b) of section 40, the income under this clause shall be adjusted to the extent of the amount not so allowed to be deducted. Deductions that are allowed in computing income from profits and gains of business or profession A number of other deductions under Section 36 of the Income-Tax Act are allowed while computing income from profits and gains of business or profession: S36 (i): The amount of any premium, paid in respect of insurance against risk of damage or destruction of stocks or stores, used for the purposes of the business or profession; (ia) The amount of any premium, paid by a federal milk co-operative society to effect or to keep in force an insurance on the life of the cattle owned by a member of a co-operative society, being a primary society engaged in supplying milk, raised by the members of such federal milk co-operative society; (ib) The amount of any premium, paid by cheque by the assessee as an employer to effect or to keep in force an insurance on the health of his employees under a scheme, framed in this behalf by the General Insurance Corporation of India, formed under section 9 of the General Insurance Business (Nationalization) Act, 1972 (57 of 1972) and approved by the Central Government; (ii) Any sum, paid to an employee as bonus or commission for services rendered, where such sum would not have been payable to him as profits or dividend if it had not been paid as bonus or commission; (iii) The amount of the interest paid in respect of capital borrowed for acquisition of the asset from the date it is put to use for the purposes of the business or profession; (iv) Any sum, paid by the assessee as an employer by way of contribution towards a recognized provident fund or an approved Superannuation fund, subject to such limits as may be prescribed for the purpose of recognizing the provident fund or approving the Superannuation fund, as the case may be; and subject to such conditions as the Board may think fit to specify in cases where the contributions are not in the nature of annual contributions of fixed amounts or annual contributions, fixed on some definite basis by reference to the income chargeable under the head Salaries or to the contributions or to the number of members of the fund; (v) Any sum, paid by the assessee as an employer by way of contribution towards an approved gratuity fund created by  him for the exclusive benefit of his employees under an irrevocable trust; (va) Any sum, received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employees account in the relevant fund or funds on or before the due date. (vi) In respect of animals which have been used for the purposes of the business or profession, otherwise than as stock-in-trade and have died or become permanently useless for such purposes, the difference between the actual cost to the assessee of the animals and the amount, if any, realized in respect of the carcasses or animals; (vii) Subject to the provisions of sub-section (2), the amount of any bad debt or part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year; (viia) in respect of any provision for bad and doubtful debts made by the following: A scheduled bank or non scheduled bank, an amount not exceeding five per cent of the total income and an amount not exceeding ten per cent of the aggregate average advance made by the rural branches of such bank computed in the prescribed manner; A bank, being a bank incorporated by or under the laws of a country outside India, an amount not exceeding five per cent of the total income; public financial institution or a State financial corporation or a State industrial investment corporation, an amount not exceeding five per cent of the total income. (viii) In respect of any special reserve created by a financial corporation which is engaged in providing long term finance for industrial or agricultural development in India or, by a public company formed and registered in India with the main object of carrying on the business or providing long term finance for construction or purchase of houses in India for residential purposes, an amount not exceeding forty per cent of the total income can be carried to the reserve account; (ix) Any bona fide expenditure incurred by a company for the purpose of promoting family planning amongst its employees; (x) Any sum, paid by a public financial institution by way of contribution towards any Exchange Risk Administration Fund, set up by public financial institutions, either jointly or separately. (xi) Any expenditure, incurred by the assessee on or after the 1st day of April 1999 but before the 1st day of April 2000, wholly and exclusively in respect of a non-Y2K compliant computer system, owned by the assessee and used for the purposes of his business or profession, so as to  make such computer system Y2K compliant. (xii) Any expenditure (not being in the nature of capital expenditure) incurred by a corporation or a body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act for the objects and purposes authorized by the Act, under which such corporation or body corporate was constituted or established. It is important to note that deductions are subject to certain conditions being satisfied. Deductions allowed in respect of rent, rates, taxes, repairs and insurance for premises, which are used for the purpose of business or profession? S 30: The deductions that are allowed while computing income from profits and gains from business or profession in respect of rent, rates, taxes, repairs and insurance for premises, which are used for the purpose of business or profession while computing income from profits and gains from business or profession are as follows: Where the premises are occupied by the assessee: 1. As a tenant, the rent paid for such premises; and further if he has undertaken to bear the cost of repairs to the premises, the amount paid on account of such repairs; excluding expenditure in the nature of capital expenditure. 2. Otherwise than as a tenant, the amount paid by him on account of current repairs to the premises; excluding expenditure in the nature of capital expenditure. Any sums, paid on account of land revenue, local rates or municipal taxes; The amount of any premium, paid in respect of insurance against risk of damage or destruction of the premises. Deductions to be allowed in respect of repairs and insurance of machinery, plant and furniture. The following deductions shall be allowed in respect of repairs and insurance of machinery, plant and furniture: The amount paid on account of current repairs thereto; excluding expenditure in the nature of capital expenditure. The amount of any premium, paid in respect of insurance against damage or destruction thereof. Ans 4) Settlement of disputes Settlement of disputes could be done through Norms of industrial disputes act 1947 Work committee Voluntary arbitration Court of enquiry Ans 5) Future of service tax in India Service tax in India was introduced in 1994-95 to correct the asymmetric treatment of goods and services in the tax framework and to widen the tax net. Need to introduce service tax was felt due to the fact that service sector contributed to around half of GDP but it wasn’t taxed. The numbers of services liable for taxation were gradually raised from 3 in 1994-95 to virtually all service in budget 2012-13 except for the services enlisted in the negative list. The negative list includes the services by Government or a local authority, services by the Reserve Bank of India, Services by a foreign diplomatic mission located in India, services relating to agriculture, Service of transportation of passengers, Funeral, burial, crematorium or mortuary services etc. In the last eight odd years, after a modest beginning, service tax had become one of the most important sources of government revenue. Budget 2012-13 increased the service tax rate from 10 percent to 12 percent. Already, a cess is imposed on all indirect taxes including service tax to finance secondary and higher education. In 2011-12, Rs 95,000 crores are expected to mop up through service tax and for 2012-13, target is to collect as much as Rs.1.24 Lakh crores. The increase in service tax is opposed by different section of the business community. At present, service sector contributes more than 55 percent of GDP and its share is likely to increase in future as it is poised to grow between 8-10 percent in next decade along with the reduced share of primary sector. This offers tremendous revenue potential to the Government. It is expected that in due course, service tax would reduce the tax burden on international trade (Customs duty) and domestic manufacturing sector (Excise duty). So a planned growth of service tax would be commensurate with the goals of economic  liberalization and globalization. This process requires levy of taxes on new services without substantial rise in the rate or cost of collection. The service tax promises many opportunities as well as challenges to realize the opportunities. For instance, increased revenue through service tax will help in bridging the fiscal deficit, finance the social services, reduce the burden on commodity taxes etc. The challenges include providing more simplified tax administration in the country which will reduce the tax evasion. Further, department should intensify the field survey operations to ensure that all taxable service assessees are brought into the tax net and service tax due from them are collected without hitch. While the basic tenet of voluntary compliance of service tax law has to be adhered to, the habitual evaders of service tax must be booked for appropriate action under the law. Effective use of Audit and Anti-evasion tools for ensuring the compliance on the part of the assessee and curbing the instances of irregularities and tax evasion are the need of hour. Greater emphasis should be laid on training the staff in Information Technology skills necessary to carry out effective, systematic and result oriented analysis of data available in the system, to achieve the target. Electronic Tax Administration (ETA) system for service tax should be effectively implemented so that service tax could be administered as a pioneer e-tax of the country. Adequate staff must be deployed along with suitable infrastructure and conveyance to implement service tax law effectively. In future, service tax will be integrated with commodity taxes to give rise to the Goods and Service Tax (GST). The proposed Goods and Service Tax is the part of the tax reforms that centre around evolving an efficient and harmonized consumption tax system in the country. Presently, there are parallel systems of indirect taxation at the Central and State level. The existing service tax system poses an imminent challenge to reform its synergies to eventually harmonize itself in the GST regime. Successful integration of goods and service tax would give India a world-class tax system and will bring in improved tax collection. In a way, it will boost our economy and enable us to compete at the global front. As a result, our system will eventually match the international standard in the sphere of indirect taxation. It will also end the long standing distortions  of differential treatments to the manufacturing and service sectors. GST would be a single comprehensive indirect tax to be levied on goods and services. It would be levied at every production and distribution chain with the eligibility to claim indirect taxes paid on procurement chain. Under the current regime, there is a fractured credit mechanism where businesses dont get credit for all the taxes they pay. The effort to prepare for a smooth integration with the GST without any hardship to public is a big challenge, which needs to be handled at the field as well policy level. GST is the future of all indirect taxes in India for which a consensus is needed between the central and state governments. It was supposed to be implemented from 1 April 2010 but is postponed every year due to lack of consensus. The delay in the implementation is causing loss to the tune of thousands of crores every year which could have gained in by increased efficiency. The central government should come forward with some form of incentive driven plan to bring the GST regime in the country which poised to put the fiscal administration of the country at higher level. References http://www.mbarendezvous.com/topimagearchives.php?id=355 http://www.caclubindia.com/quickfinder/service-tax-calculation-india.asp#.UiP7VdLdfJg http://www.bollywoodlife.com/news-gossip/anurag-kashyap-owes-rs-55-lakh-to-service-tax-department-will-he-be-arrested/ https://www.google.co.in/url?sa=trct=jq=esrc=ssource=webcd=3cad=rjaved=0CDkQFjACurl=http%3A%2F%2Fbusinessofcinema.com%2Fnews%2Fcould-anurag-kashyap-land-up-in-jail%2F98116ei=gfsjUsDVDYK0rAeAmoDQBgusg=AFQjCNHHk9zeHujTfzL_gqfBg2jryJF8Fgsig2=99AMtBdnEzLkH82GEohh-A http://articles.timesofindia.indiatimes.com/2013-08-30/news-interviews/41618212_1_anurag-kashyap-service-tax-department-bombay-velvet http://www.muskurahat.pk/bollywood-news/anurag-kashyap-bank-accounts-frozen-for-service-tax-evasion.html http://law.incometaxindia.gov.in/DIT/Xtras/taxcalc.aspx http://web.tnmgrmu.ac.in/vc/articles/evadingtax.pdf

PBA Scholarship Application Essay Example for Free

PBA Scholarship Application Essay In this stage of my life, it is essential that I think about my future and my goals. In doing so, I also have the opportunity to reflect on my past, the road that has gotten me to where I am. As I look to pave my future, I see the path that I have followed has one that will help me to be successful in life. In reflection, I realize that I have been blessed with two loving parents, who, despite divorce, have made my life and our family a priority. See more: how to write a scholarship essay Both of my parents have lead successful lives through hard work, and I have learned through their example how to live life to the fullest and how to appreciate what I have in my life, not just material things, but opportunities, people, and gifts of talent and intellect. Through participating in athletics (four years varsity volleyball and two years varsity basketball) self-discipline and a healthy mind and body have become a priority in my life. By being healthy and active, along with hard work and determination, I can better handle the demands that I desire for my immediate future attending a four year college program. There I hope to be successful and hold a grade point average at or above what I currently have earned: 3. 4. I want to obtain a well rounded education and plan on working in law enforcement, like my father. This scholarship will help me to achieve this goal.

Assessment Strategies: Paramedic Education

Assessment Strategies: Paramedic Education Paramedics have, historically, been algorithmically led through all clinical procedures and decisions which do not directly centre on clinical decision making. It has been indicated that this system of paramedic training concentrated on life threatening conditions with protocol driven practice, based on limited underpinning knowledge (Williams, 2002). They have undergone front-loaded, fit-for purpose courses which has suited the operational need of the Ambulance Service. Over the last ten years United Kingdom (UK) ambulance services have become increasingly aware that there is a need to evaluate their educational provision. It became evident that paramedics needed to move on from surface to deep thinking strategies and develop a greater thinking repertoire. The paramedic profession is currently at a major crossroads in its development with the transition from a training paradigm to one of higher education (British Paramedic Association, 2006). This evolution in paramedic education he ralds a shift away from a training ethos of surface learning and expository teaching, best described by Ausebel (1968) as the presentation of the entire content of what is to be learned in its final form. This commentary will discuss the current assessment strategies used within paramedic education by higher education institutes (HEIs) including the assessments implemented in the clinical practicum. The various methods and delivery of assessment will be explored including, formative, summative and feedback. My own personal experiences and involvement with the assessment of paramedic students will also be discussed. This discussion will attempt to highlight the validity and reliability of certain assessment strategies such as objective structured clinical examinations (OSCE), portfolios, work-based assessment. The concept of role models for paramedic students during their time on clinical placement will also be explored. In the UK, the Institute for Healthcare Development (IHCD) is the awarding body for paramedic qualifications and have been involved in prescribing the curriculum, content, and assessments for all paramedic training throughout the UK. IHCD produce multiple choice questionnaires, short answer and clinical assessment tools which have been seriously challenged by the British Paramedic Association (BPA) which is the professional body overseeing paramedic practice and education. The assessment strategies employed by IHCD have been criticised for their errors of format and content relevance (Cooper, 2005). They were also seen as a tick-box exercise for the employers legal liability. IHCD assessment processes were criticised for their validity, reliability, and feasibility, with the BPA highlighting a clear need to identify alternative methods of assessment such as objective structured clinical examinations with links to competency frameworks (British Paramedic Association, 2006). The use of a variety of different assessment methods has now become a characteristic of paramedic education within HEIs. Currently HEIs employ a plethora of assessment methods including simulation, standardised patients, written examinations, oral examinations (viva voce) and reflective portfolios. During their time in the clinical practicum paramedic students are also continually assessed with regard to their clinical competencies. Pugsley and McCrorie (2007) state the need to have valid, reliable, fair and defensible assessments due to increased litigation from students are adding new dimensions to educator roles. With the ongoing change within paramedic education there has been a need to move away from standard assessment methods such as written examinations. Historically, educators have used the same assessment methods for all of the competencies of a paramedic, even when they were ill-suited to the task. For example, it is critical for a paramedic to be able to communicate effectively with patients but an assessment of this aspect of competence is not tested well by written examinations or a viva voce in which the student-patient encounter is unobserved. To correct this problem, several methods of assessments which are new to paramedic education are being implemented with ongoing development. These new methods focus on clinical skills, communication skills, procedural skills and professionalism. An importan t role of the teacher relates to assessing students competence. This hold great relevance within pre-hospital environment as life, health and welfare of patients is potentially at risk if students are not accurately assessed which may lead to future paramedics with low levels of clinical competence. Stuart (2007) states that assessment can be formative and summative with Boud (2000), claiming that both forms of assessment influence learning. Formative assessment can guide future learning, promotes reflection and provide reassurance (Epstein, 2007) whereas summative assessment tends to take place at the end of module or program of study and is used to provide information about how much students have learned and to what extent learning outcomes have been met (Stuart, 2007). Many of the assessment strategies can be used as either a method of formative and summative assessment (see table 1). Any particular method of assessment will have its strengths and its intrinsic flaws. The use of several different assessment methods may partially compensate for the intrinsic flaws in any one method (Epstein, 2007). Validity and reliability are deemed as critical for determining the usefulness of a particular method of assessment (Van der Vleuten, 1996). Validity is the extent to which the assessment measures what it was designed to measure (Quinn Hughes, 2007). Reliability indicates the consistency with which an assessment method measures what it is designed to measure (Messick, 1989). OSCE The teaching and assessment of clinical skill proficiency is a major part of paramedic education. Paramedic degree programs throughout the UK are using and developing OSCEs as an approach for the assessment of clinical skill performance. OSCEs have been utilised in advanced life support, trauma, medical condition scenarios as well as individual clinical skills. Newble (2004) states that OSCEs are better suited to assessing clinical and practical skills, often with a high degree of fidelity. Stuart (2007) warns that OSCEs have limitations as a method of assessment due to the performance of students under laboratory conditions may not accurately reflect their real performance in the clinical practicum. Other limitations also exist such as students finding OSCEs highly stressful (Phillips, Schostak Tyler, 2000; Brand Schoonhein-Klein, 2009). An OSCE also tends to focus more on the assessment of basic skills rather than cognitive skills (Redfern, Norman, Calman, Watson Murrels, 2002). A major limitation is the compartmentalisation of the clinical patient assessment process and students may not learn to holistically assess patients (Stuart, 2007). There is conflicting evidence throughout the literature regarding the reliability and validity of OSCEs as a method of assessment. Goaverts, Schuwirth, Pin et al. (2001) have reported high reliability and validity for this assessment strategy, whereas Phillips, Schostak and Tyler (2000) claim that OSCEs are seriously flawed due to lack of inter-assessor and intra-assessor reliability. Hodges (2003) points out that OSCEs are a social drama with students modifying their own behaviour in an attempt to convey the impression that the assessor desires. There are measures that have been reported to increase the validity and reliability of the use of OSCEs and these are listed in Appendix X. I have had some experience of assisting with OSCE assessments and have found that almost no training has been provided for the assessors which in my opinion, made them unreliable. The assessors are given objective checklists but a personalised form of scoring was sometimes used due to the lack of assessor experience or understanding of the assessment strategy. One of the OSCEs required an assessment of a students ability to perform advanced life support (ALS) with the checklist containing a total of 111 points to be assessed (see appendix X). This created problem with the reliability of this particular OSCE as the assessors found it difficult to observe the student as well as check they were performing everything on the checklist. This OSCE lasted almost 30 minutes which not only caused fatigue to the student but also to the assessor. According to Reznick et al. (1992) the heavy workload on the assessor can affect their performance. A lengthy OSCE can also cause student fatigue which may affect their performance (Rutala, Witzke, Leko, Fulginiti Taylor, 1990). As part of my ongoing development as a teacher I have started to design an OSCE for the assessment of some basic clinical skills. Some of these have already been designed for other healthcare professions but none are paramedic education specific. Simulation ALS Simulations are increasingly being used in paramedic education to ensure that students can demonstrate integration of prerequisite knowledge, skills, and affect in a realistic setting. For these aspects of competence, the use Sim-Man which is a physical simulator that models the human body with a very high fidelity is currently used extensively at my employing university. This form of simulator is very realistic and can provide an excellent assessment of skills. These simulators are used in conjunction with observed structured clinical examinations (OSCE). Standardised Patients A standardised patient is a person trained to portray a patient with a particular medical or traumatic condition. They are used to assess a students ability to collect medical history and physical examination data (Tamblyn Barrows, 1999). Following the encounter between the standardised patient and a student, both the standardised patient and an assessor make judgements about the students performance based on history taking, physical examination and communication skills. Checklists are developed for each patient scenario focusing on the students ability to collect the relevant data. Skills in summarising and interpreting the information collected are often measured following the encounter consisting of open-ended questions or short answers. I have found this to be the most realistic form of assessment outside of the clinical practicum and research has shown that reasonable levels of reliability and validity can be achieved (Norcini McKinley, 2007). However, McKinley and Boulet (200 4) warn that there is a drift in assessor stringency over time and that the standardised patients themselves become increasingly inconsistent portraying a patient. This assessment strategy is very expensive to use and has been implemented infrequently. As part of my role as an associate lecturer I have had the opportunity to take part in this form of assessment. The students were required to perform a cardiac assessment on a standardised patient. Prior to this summative assessment they were given a lecture on cardiac assessment, a demonstration of the assessment and many hours practice time with support from the lecturing team which included myself. A checklist (see appendix X), a viva-voce question sheet (see appendix X) and a short answer paper (see appendix X) were all designed. Following the patient encounter the standardised patient and I went through the checklist to ascertain the ability of the student. The viva-voce followed where open-ended questions (see appendix X) were a sked to allow the student to discuss their findings and plans for treatment which was followed by the short answer paper (see appendix X). Work-based Assessment Work based assessment of learners in the clinical cenvironment Assessment plays a major role in the process of medical education, in the lives of medical students, and in society by certifying competent physicians who can take care of the public. Society has the right to know that physicians who graduate from medical school and subsequent residency training programmes are competent and can practise their profession in a compassionate and skilful manner (Shumway Harden 2003). Miller (1990) proposed his now famous pyramid for assessment of learners clinical competence (Figure 2). Knowledge tested by written exams Application of knowledge tested by clinical problem solving etc. Demonstration of clinical skills, tested by OSCEs, clinical exams, competency testing (Competency) Daily patient care assessed by direct observation in the clinical setting (Performance) Adapted from Miller (1990) At the lowest level of the pyramid is knowledge (knows), followed by competence (knows how), performance (shows how), and action (does) The clinical environment is the only venue where the highest level of the pyramid can be regularly assessed. Assessment in the workplace is quite challenging as patient care takes top priority and teachers have to observe firsthand what the learners do in their interaction with patients and yet be vigilant that patient care is of the highest quality. Paramedic students need to retain vast amounts of information, integrate critical thinking skills as well as having an ability to solve a range of complex clinical problems often under intense pressure. In an effort to enable this I have started to acknowledge the need for alternative teaching, learning and assessment strategies. Educational literature supports the use of concept mapping as a means to promote learning and is seen as a metacognitive strategy (Novak, 1990; Pinto Zeitz, 1997; Irvine, 1995). I have explored the idea of concept mapping and have now started to use it within my teaching practice. I view the goal of concept mapping as a way to foster learning in a meaningful way, to enable feedback and to conduct learning evaluation and assessment. As a learning resource, concept maps can facilitate a students understanding of the integration and organisation of important clinical concepts (Pinto Zeitz, 1997). A group of the paramedic students I currently teach found that concept mapping encouraged them to think independently, promoted self-confidence and provided them with a greater awareness of connecting across different areas of knowledge. From my own perspective I view concept mapping as a creative activity which assists the students in becoming active learners. It is also seen to allow students to organise theoretical knowledge in an integrative way as well as fostering reflection into the learners understanding (Harpaz et al., 2004). During and following the use of concept mapping sessions numerous opportunities arose to identify student misunderstandings allowing provision of relevant feedback and clarification of content. According to Kinchin and Hay (2000) the use of concept mapping highlights the learners constructions of connections as well as a useful form of communication between the teacher and learner. As an assessment strategy concept maps can be used either formatively or summatively (West, Park, Pomeroy Sandoval, 2002) by identify ing the learners valid or invalid thoughts and links. However, Roberts (1999) warns that a suitable scoring method must be selected for each particular type of map due to their great variation in style. I have used concept mapping with individual students and small groups of students and it has been effective when dealing with the differential diagnosis of certain conditions. For example, the causes of chest pain are numerous but it is important for a paramedic student to be able to understand and differentiate between the different causative factors. A lesson was planned, delivered with handouts provided (see appendix X). Over the next two weeks the students were formatively assessed individually by using concept maps to illustrate their understanding of the causes of chest pain. A decision was made to use a relaxed approach in an effort to overcome any anxiety so the assessment became an informal discussion. As the students progressed through the task I was able to gain insight into what each student knows and how they arrange knowledge in their own minds. I was able to give feedback on their misunderstandings, misconceptions and errors. Paramedic educators rarely use concept mapp ing as a teaching or learning method but I see them as valuable tool in revealing students misunderstanding of concepts which could in turn lead to the identification of potential clinical errors. FEEDBACK Effective feedback may be defined as feedback in which information about previous performance is used to promote positive and desirable development. Giving feedback, whether corrective or reinforcing, is complicated but is an essential part of paramedic education. Feedback plays a central part in the support of cognitive, technical and professional development (Archer, 2010). Cognitive theorists view feedback as a comparison between actual performance and the intended performance level (Locke Latham, 1990). According to Kluger and DeNisi (1996) this will highlight the gap between a learners knowledge and the required knowledge and provide a learning catalyst. Behaviourists conceive feedback as a way of modification or reinforcement of behaviour (Thorndike, 1931). In the health care education literature including paramedic education, feedback seems to lack any form of theoretical basis (Colthart, Bagnall, Evans, Allbutt, Haig et al., 2008). Paramedic education feedback is often problematic for both the provider and recipient. The diversity of the feedback settings creates multiple challenges for paramedic educators in the provision of effective feedback. Settings such as bedside teaching, practical skills training as well as the often chaotic environment have been utilised for the provision of feedback by myself. The protection of the professional standards, the rights and safety of patients as well as the self-esteem of the paramedic student must be safeguarded. Added to this is the acknowledgement of the psychosocial needs of the paramedic students as well as ensuring that the feedback is accurate and honest (Molloy, 2009: Higgs, Richardson Abrandt Dahlgren, 2004). These challenges are an ongoing issue within paramedic education but despite this feedback has been described as the cornerstone of effective clinical teaching (Cantillon Sargeant, 2008). An important factor necessary for progress is the provision of feedback. Parsloe and Wray (2000) suggested that feedback is the fuel of improved performance, that it can provide motivation. However, they do warn that motivation can be reversed if you get the feedback wrong. Feedback should be viewed as a positive tool as even negative aspects of feedback actively encourage learners to improve practice; Bennett (2003) affirms that it can also highlight strengths and weaknesses which in turn can lead to enhanced practice. There are many types of feedback used to support learners and these can have either a directive or facilitative function. Directive feedback can inform a learner of what requires some type of corrective measure whereas facilitative feedback can involve the provision of suggestions to facilitate learners in their own revision (Archer, 2010). Feedback specificity may also be variable. Specific feedback can sometimes be beneficial for an initial change in performance but it may have a negative effect on the learners ability to further explore their performance which can lead to an undermining of subsequent performance and learning in the long term (Goodman, Wood Hendrix, 2004). Less specific feedback can lead to uncertainty for the learner that may subsequently lead to a reduction in learning (Kluger DeNisi, 1996). Verification and elaborative feedback are structural variances of directive and facilitative types of feedback. Feedback can simply indicate that an answer is correct (veri fication) or it may facilitate the learner to arrive at the correct answer (elaboration). According to Bangert-Drowns, Kulik, Kulik and Morgan (1991) the guiding principles of feedback are that it should be specific, with verifying and elaborative feedback enhancing effectiveness. I have attempted to utilise a number of types of feedback for my learners since the start of my current studies on the Post Graduate Certificate in Education (PGCE). I will now go on to discuss some of the methods of feedback utilised for the different learners I am currently supporting. I have utilised many of the types of feedback interchangeably and have slowly gained a conscious knowledge of their appropriateness. Throughout their placements paramedic students have regularly received constructive feedback which is usually delivered contemporaneously which is something that Price (2005) recommends. A large proportion of the feedback has been delivered informally and is often carried out in between emergency calls and has often been given as a running commentary during student/patient interaction. Non-verbal communication is seen as a strong method of conveying meaning and is often utilised in providing feedback (Stuart, 2007). Non-verbal communication serves several functions which can be summarised as giving and receiving information, expressing emotions, communicating interpersonal attitudes (e.g. warmth, dominance and liking) and establishing relationships (Williams, 1997). Non-verbal communication requires acute observation by the receiver for accurate interpretation of the message (Golub, 1994). Non-verbal communication includes specific behaviours that include proximity, touch, eye-contact and eye gaze, facial expression, body posture and head movements. I have used this form of communication as a method of feedback during bedside teaching sessions and when the student is involved within patient care episodes. A nod and a look of approval are seen as positive feedback which all ads to the feedback process. More formal feedback is given at the end of each shift. The timing and format of these feedback sessions are of great significance. For feedback to have maximal motivational impact on learning, it should take place while it is still relevant and points raised are therefore more meaningful and alive (Hays, 2006). During these feedback sessions the format is a blend of oral and written. A copy of the written element is given to the student to place in their portfolio. Fish and Twain (1997) believe written notes are essential in providing continuity in the monitoring of progress. Initially, the students were asked to provide a self-assessment of how they felt the shift had gone. This was an addition to the feedback cycle and encouraged learners to be more self-aware and more self-critical but gives an insight into how the student feels about their progress (Mohanna, Wall Chambers, 2004). Rather than a one-way process the feedback becomes collaborative. On further exploration of the literature I became aware that involving the learner in comparative self-assessment that places them at the centre of the feedback process will not always improve competence. Paramedic students are frequently required to self-assess their performance in an attempt to identify their own strengths and weaknesses in relation to other peoples views. Written feedback is important for learners as well as teachers. As an on-line tutor for a local HEI I provide support and feedback to paramedic science students via email. These students send me there work in progress and constructive feedback is given (see appendix X). Any negative comments made are supported to produce positive outcomes which is something that Webb (1955) advocates. According to Archer (2010), lengthy and complex feedback maybe ignored with its main messages lost. In effort to counteract this problem some of my written feedback has been deliberately left concise. In conjunction with verbal feedback students on clinical placement are provided with daily written feedback on patient encounters (see appendix X) which are supported by further written feedback monthly, quarterly and at the end of the clinical placement (see appendix X). I consider the use of feedback on student progress generated from other sources such as other paramedics and assesors as highly important as part of a systematic approach. Feedback from a variety of sources is described as multi-source feedback (Archer, 2007). Paramedic students on clinical placement are sometimes rostered to work with other Clinical Supervisors or paramedics. Early in a paramedic students placement a critical development issue was identified by one of my colleagues who had completed a set of shifts with the student. The unacceptably slow pace of the students clinical practice including patient assessment, patient management and long turnaround times at hospital following incidents had been fedback to me. As a students practice placement progresses, evidence of care activities should be gathered showing increasing speed and dexterity with increasing clinical experience (Stuart, 2007). Early support is vital in preventing the student with a learning issue from experie ncing the cycle of failure (Cleland, Arnold Chesser, 2005). Other key personnel who had observed the student in practice were consulted to ensure that the issue was as prevalent and problematic as had initially been assessed. Eliciting the opinions of other assessors also helps provide a more fair and unbiased assessment of a students abilities (Gomez, Lobodzinski Hartwell West, 1998). The issue was then raised with the student whilst they were performing a task too slowly. Stuart (2007) highlighted the critical importance of the critical role of providing feedback in learning and support. Furthermore, providing feedback of a development issue whilst it is relevant and alive is important for memory recall (Bailley, 1998: Gipps, 1994). The key to support struggling students however is to identify specific reasons for poor performance (Cleland, Arnold Chesser, 2005). Furthermore, major feedback which corrects a particular performance deficit should end with a plan of action (Branch Paranjape, 2002). During a feedback session with the student, input regarding specific areas where time could be saved was requested by the student but a specific action plan had not been prepared. Providing poor quality feedback may make the student feel they are being personally judged and can lead to defensiveness or reactivity (Katz, 2006). In order to rectify this, the student was closely observed in practice for a set of four shifts in order to identify specific areas of slow practice (see appendix X). A three month plan was negotiated with the student to rectify the problem and a ten point action plan developed which identified ten areas where the student could save time on each call attended (see appendix X). Data was collected over a three month period of the students on scene times and hospital turnaround times. The student was not informed of this in order to avoid the Hawthorne effect when working with other members of staff where a subjects normal behaviour and/or study outcomes are altered as a result of the subjects awareness of being under observation (Mangione-Smith. Elliott, McDonald McGlynn, 2002). Branch and Paranjape (2002) state that evaluation should follow efforts at remedying the learners problem. The results of the data after the three month period were therefore presented in chart format to the student (see appendix X) which provided tangible proof that the student had demonstrated real evidence of progress. Just as paramedic students are interested in their progress, so too should the paramedic educators be interested in the quality of their teaching. The measurement of teaching quality can be a very complex, multi-perspective task that may include many different approaches (Hays, 2006). One form of teaching quality assessment is student feedback. Collecting student feedback also sends messages to students that their views are welcome (Hays, 2006). With this is in mind teaching assessment tools were designed to elicit the students opinions on the teaching provided (see appendix X). Other feedback has been provided from peer observations (see appendix X). Prehospital education is changing rapidly, and as demonstrated the way paramedic education is delivered at clinical practicum level is also evolving. In order to establish quality and stability in this rapidly changing delivery of education, eliciting feedback from students is critical (Jones, Higgs, de Angelis Prideaux, 2001). A feedback questionnaire was designed to elicit the students opinions on the quality of the learning timetable and reference handbook after three months of the placement period. The students indicated a very high satisfaction rating for the timetable and particularly the reference handbook (see appendix X). Feedback was also gained via a questionnaire regarding general teaching effectiveness in areas such as quality of feedback, supervisor/student relationship, goal management and mentoring activities (see appendix X). Whilst overall the feedback obtained regarding general teaching and mentoring effectiveness was very positive, one of the students indicated some dissatisfaction with the prioritisation of goals. This was discussed further with this student who expressed concerns that it was unclear in reference to the learning timetable which goals were of a higher priority than others as the learning objectives were set out in chronological order. Patients have also been able to add to the feedback process as they can provide testimony to the students performance. This type of feedback is unique to healthcare professionals and is deemed influential in changing performance (Fidler, Lockyer, Toews, Violato, 1999). However, Archer (2010) warns that feedback elicited from patients may lack validity with Crossley et al. (2008) suggesting that there is limited correlation with other sources of feedback. This form of feedback is often utilised when a student has been driving the ambulance and the patient is asked about the comfort of the journey to hospital, which is naturally carried out in earshot of the student. Giving feedback In the clinical environment it is vital to provide feedback to trainees as without feedback their strengths cannot be reinforced nor can their errors be corrected (Ende 1983). It is a crucial step in the acquisition of clinical skills, but clinical teachers either omit to give feedback altogether or the quality of their feedback does not enlighten the trainees of their strengths and weaknesses. Omission of feedback can result in adverse consequences, some of which can be long term especially relating to patient care. For effective feedback, teachers need to observe their trainees during their patient interactions and not base their words on hearsay. Feedback can be formal or informal, brief and immediate or long and scheduled, formative during the course of the rotation or summative at the end of a rotation (Branch Paranjape 2002). Reflection on feedback Role Modelling Ambulance services in the UK are slowly becoming reliant on undergraduate paramedic education programs to meet their employment needs (JRCALC, 2000). The HEIs and ambulance services have now forged strong links and work closely with one another in the education of student paramedics with the ambulance services providing the clinical practice placements. The clinical practicum is an important component of a student paramedics development. This practicum seeks to integrate theory and practice as well as enable the development and assessment of professional competencies. During this time in practice the student will have many opportunities to develop skills and to refine these skills based on performance feedback by clinical su