Teacher Interview Essay Example for Free

Teacher Interview Essay For this project I decided to interview my high school football coach from Brewster Washington Ed Ashworth, who teaches English. I asked a verity of questions to help get an understanding of what it take to become a teacher and to just get a better idea of it all. The first question I asked was, How much time outside of school do you spend on your job? â€Å"Well between grading papers and making lesson plans for class and other materials, probably about 16-20 hours a week. About and hour before school and a couple hours here and there after school, plus weekends. † he said. Next question I asked was, How do you come up with the lesson plans? â€Å"Its not easy to come up with lesson plans all the time, I try to make the assignments interesting so the students dont get bored of the same thing. I there is something that is fascinating outside of class that I think I can incorporate into class I try to do that, weather its something on the news or something going on with the school so the students can speak their mind, thats usually makes it more fun for them. † said Mr.Ashworth. Next I asked, What do you do with a failing student? And a student with behavior problems? â€Å"I try to make sure I am send grade checks home to there parents, I also ask the students if they need extra help of if the need to stay after class for some one on one learning. And for the behavior problem kids I usually send the student outside and have a discussion and let the student they need to get their act together. † he said . Then I asked, What are additional duties besides teaching in the classroom? â€Å"Teachers meetings, parent meetings, Homework grading and tests, Also advising the students they are assigned to make sure they are on track for graduation. † says Ashworth. Next I asked, Whats the most rewarding part about teaching? â€Å"The most rewarding part would have to be when you see a student turn things around, going from not trying in school to doing good in the class because they realize that school is important for there future. † he said. The last question I asked was, What made you choose to be a teacher? â€Å"I had a couple teachers that really made an impacted in my life and I ever since then I know I wanted to be a teacher to help kids and to make an impact in their lives. † I learned a lot from the interview with Mr. Ashworth, hearing what he had to say about teach just making me wanna be a teacher even more than before. The very last quote he said is the one thats going to stick with me, because I had a couple of teachers that made an impact in my life as well and its a big part of why I want to become a teacher to help kids and to maybe change their lives.

Cigarette Excise Taxes in Pakistan

Cigarette Excise Taxes in Pakistan Executive Summary Cigarettes are inexpensive in Pakistan and are by far the most widely sold tobacco product in the country . The most popular brands cost PKR 18.40 per pack of 20 (USD 0.25 per pack at the current exchange rate). In part because cigarettes are inexpensive, annual consumption of cigarettes has increased (from 292 cigarettes per capita in 1994 to 406 cigarettes per capita in 2007). This raises serious health concerns. A proven intervention to reduce smoking is to raise the price of cigarettes relative to other products by increasing excises on cigarettes. Although Pakistan adjusts its cigarette excises almost every year, the rates have not kept pace with inflation and the growth of per capita income. Excise revenue has fallen from 0.5 percent of GDP in 1994 to 0.3 percent of GDP in 2007. This report assesses Pakistans excises on cigarettes. Domestic cigarettes are classified into three tiers based on the retail price before value added tax (VAT). Each tier is subject to a different excise regime. Cigarettes in Tier I (the lowest-priced cigarettes) are subject only to a specific excise of PKR 6.34 per pack. Cigarettes in Tier II (cigarettes in the mid-price range) are subject to mixed regime comprising a PKR 6.34 per pack specific excise and an incremental 69 percent ad valorem excise. Cigarettes in Tier III (the highest-priced cigarettes) are subject only to a 63 percent ad valorem excise. To reduce consumption, increase government revenue, and simplify the excise regime, Pakistan should return to a two-tier regime similar to what was abandoned in 2001. For cigarettes priced lower than PKR 28.00 per pack-the first tier-the excise would be a specific rate of PKR 15.00 per pack. For cigarettes priced PKR 28.00 per pack or higher-the second tier-the excise tax would be 63 per cent of the retail price before VAT. Going forward, the specific rate and the price bracket between the two tiers would be automatically indexed for inflation. Under the proposal, over 80 percent of all cigarettes would be in the first tier and subject to the specific excise. Assuming the excise tax is fully passed through to consumers, adoption of this proposal will lead to a 50 percent increase in the price of the most popular brands and more than double the excise tax on these brands. Consumption of cigarettes will decline by 18 percent, providing significant health benefits, and the governments revenue from cigarette excises will increase by 47 percent. A. Current Situation Taxes on cigarettes and other tobacco products Cigarettes are by far the most important tobacco product in Pakistan. The federal government levies excises on cigarettes, which are collected at the manufacturing stage by the Federal Bureau of Revenue (FBR).  [1]  Domestic cigarettes are classified into three tiers based on the retail price before value added tax (VAT), which is printed on each pack, along with the VAT-inclusive price. Each tier is subject to a different excise regime. Cigarettes in Tier I (the lowest-priced cigarettes) are subject only to a specific excise (based on quantity). Cigarettes in Tier II (cigarettes in the mid-price range) are subject to mixed regime comprising a specific excise and an incremental ad valorem excise (based on value). Cigarettes in Tier III (the highest-priced cigarettes) are subject only to an ad valorem excise (Figure 1). From June 2008, the rates are as follows: Tier Retail Price Per Pack (Before VAT) Excise duty Tier I Below PKR 14.86 PKR 6.34 Tier II From PKR 14.86 to PKR 32.00 PKR 6.34 + 69% per incremental rupee over PKR 14.86 Tier III Above PKR 32.00 63% of the retail price before VAT Figure 1. Tax per pack of 20 cigarettes and current prices before VAT All imported cigarettes, of which there are only limited quantities (less than 3 percent of the market), are subject to an ad valorem excise of 63 percent of the retail price (before VAT). Thus, all imports are excised the same as Tier III domestic cigarettes.  [2]  Unmanufactured tobacco is excised at a rate of PKR 5 per kilogram. To avoid tax on tax, this input tax may be claimed as a credit against the excise charged on manufactured cigarettes (or other final tobacco products). The credit is available at the time when excise duty is paid on the manufactured tobacco products.  [3]  Tobacco products other than cigarettes are excised at 63 percent of their retail price. In addition to the excise, cigarettes are subject to the 16 percent VAT which is collected at each stage of production and distribution.  [4]   There are a number of exemptions for tobacco products included in the Third Schedule of the Federal Excise Act: (i) if made by hand in the tapered shape of biris (or bidis) without the use of any manual or power-operated machine in any process of their manufacture; (ii) if supplied to the Navy for consumption on board its vessels; (iii) if supplied for consumption by the President of Pakistan, the President of Azad Jammu Kashmir and the Governors of the Provinces, members of their families and guests; and (iv) if supplied to duty free shops. According to documents from industry, cigarettes cannot sell for less than PKR 14.48 per pack (about USD 0.20 per pack at the current exchange rate).  [5]  This is not being enforced, as lower-priced cigarettes are available.  [6]   In 2007-08, the excises on tobacco products raised PKR 28.52 billion. Tobacco excises have steadily declined from 0.52 percent of GDP in 1992-93 to 0.28 percent of GDP in 2007-08 (Table 1) and from 5.6 percent of federal taxes in 1992-93 to 3.4 percent in 2006-07 . The declining importance of tobacco excise revenue amidst a stable share of total federal taxes in GDP reflects, in part, a decline in all excise taxes, and the growing importance of the sales tax. Table 1. Share of excise taxes on tobacco in GDP Fiscal Year GDP (PKR billions) Tobacco excise tax (PKR billions) Tobacco excise tax as a share of GDP 1992-93 1,620.62 8.51 0.52% 1993-94 1,897.88 8.61 0.45% 1994-95 2,268.46 10.03 0.44% 1995-96 2,577.56 11.59 0.45% 1996-97 2,952.18 11.71 0.40% 1997-98 3,255.31 13.12 0.40% 1998-99 3,572.28 15.12 0.42% 1999-00 3,826.11 14.34 0.37% 2000-01 4,209.87 16.36 0.39% 2001-02 4,452.65 16.56 0.37% 2002-03 4,875.65 17.28 0.35% 2003-04 5,640.58 18.40 0.33% 2004-05 6,499.78 21.88 0.34% 2005-06 7,593.85 23.10 0.30% 2006-07 8,706.92 28.41 0.33% 2007-08 10,009.68 28.52 0.28% Source: IMF, Federal Bureau of Revenue, authors calculation. Structure of the industry There are 42 registered cigarette manufacturers, but only 24 manufacturers are currently producing cigarettes.  [7]  The market is dominated by two companies: Lakson Tobacco Company (LTC), which is a subsidiary of Phillip Morris International (PMI) and Pakistan Tobacco Company (PTC), which is a subsidiary of British American Tobacco (BAT) (Table 2). LTC has gradually increased its market share from 36 percent in 2000 to 47  percent in 2007. Small companies now produce only about 5 percent of the duty paid domestic cigarettes. Table 2. Market shares of the main tobacco manufacturers Manufacturer Affiliation 2000 2001 2002 2003 2004 2005 2006 2007 Lakson Tobacco Company PMI 35.6 42.2 45.7 47.1 48.1 46.8 46.0 47.0 Pakistan Tobacco Company BAT 53.9 47.5 46.4 46.5 46.7 50.4 51.0 48.4 Other manufacturers NA 10.5 10.3 7.9 6.4 5.2 2.8 3.0 4.6 Source: Tobacco Merchants Association The two leading brands are Morven (produced by LTC 37.6 percent market share) and Gold Flake (produced by PTC 29.5 percent market share), both in the first tier. Along with Embassy and other first tier brands, they account for about 85 percent of the market, with the remaining 15% split between second and third tier brands. Non duty paid illicit cigarettes are widely available. The general industry consensus, which is also shared by the government, is that such cigarettes account for about 20 percent of all cigarettes sold in Pakistan and most of them are produced illegally in Pakistan by small manufacturers active in the North-West Frontier and the Northern Areas. B. Issues Rising Consumption and Declining Revenues Annual consumption of cigarettes in Pakistan has increased from 292 cigarettes per capita in 1994 to 406 cigarettes per capita in 2007 (Figure 2). During this same period, tobacco excise revenue has fallen from 0.5 percent of GDP to 0.3 percent. The decline in revenue is primarily due to excise rates not keeping pace with the growth of per capita income, and to adding a new tier in 2001, which reduced the tax on cigarettes in the mid-price range (Figure 3). Figure 2: Per capita consumption of cigarettes and excise revenue as share of GDP Figure 3: Tax per pack before and after the introduction of the three-tier system Total Tax The total tax on cigarettes is too low to meet public health objectives. The World Bank found that in countries with comprehensive tobacco control policies, taxes (excise plus VAT or sales tax) accounts for two-thirds to four-fifths of the retail price of cigarettes.  [8]  In Pakistan the three most widely sold brands have a total tax burden of slightly more than 50 percent (Table 3), well below the World Bank recommended tax burden. Up-market brands such as Gold Leaf, just fall within the World Bank Standard, with a total tax burden of 68 percent.  [9]   Table 3. Total tax on cigarettes for major brands, in 2008 (in PKR per pack)       Gold Flake Morven Embassy Capstan Gold Leaf [A] Estimated market share (2006) 29.5% 37.6% 6.7% 7.8% 9.4% [B] Retail price 18.40 18.40 17.24 34.30 49.00 [C] VAT (13.8 percent of final retail price) 2.54 2.54 2.38 4.74 6.76 [D] Excise tax 7.03 7.03 6.34 16.48 26.61 [E] Pre-tax price = [B]-[C]-[D] 8.83 8.83 8.52 13.08 15.63 [F] Total tax = [C]+[D] 9.57 9.57 8.72 21.22 33.37 [G] Share of excise = [D]/[B] 38.2% 38.2% 36.8% 48.0% 54.3% [H] Share of taxes = ([C]+[D])/[B] 52.0% 52.0% 50.6% 61.9% 68.1% Ad valorem vs. Specific Over the period 1986-2007, countries within the Asia Pacific region have been switching from ad valorem excises or ad valorem and specific excises on cigarettes to specific excises.  [10]  Currently, 19 of the 27 countries in the Asia Pacific region impose specific excises on cigarettes,  [11]  some of which adjust taxes for inflation on a mandated regular basis. Seven of these countries (Australia, Hong Kong, Macau, Mongolia, New Zealand, Singapore, and Taiwan) impose a single specific rate; that is, there are no tiers.  [12]  Four countries impose only ad valorem rates on cigarettes,  [13]  and four countries (including Pakistan) impose both specific and ad valorem rates.  [14]   A strong case can be made for Pakistan adopting a specific tax regime for excising cigarettes: If a primary purpose of the cigarette excise-in addition to raising revenue-is to discourage consumption, the tax should be levied on the number of cigarettes (or packs of cigarettes) consumed. Specific excises limit brand switching to cheaper cigarettes and thus are more effective in reducing smoking prevalence. In contrast, ad valorem excises, all other things equal, lead to a greater spread in prices between cheaper and higher-priced cigarettes. This, in turn, leads to greater potential for switching to cheaper cigarettes when excise rates are increased. Keeping all low-priced cigarette on a specific regime is therefore key to the success of the proposed tax change. Ad valorem rates may encourage price wars, as the government shares in any price reduction.  [15]  In contrast, when the rate is specific, the amount of excise paid is not reduced when prices are cut.  [16]   Specific excises are also easier to administer because it is only necessary to determine the physical quantity of the product taxed, and not necessary to determine its value.  [17]   International experience suggests that ad valorem taxes may keep pace with inflation better than specific taxes, even specific taxes that are adjusted fairly frequently, and because of this, some experts favor ad valorem excises. To avoid this problem, specific excises should be adjusted each year automatically (i.e., by an administrative order, which does not require a decision by an executive agency or approval by a legislative body). Pernicious effect of the second tier Since the three-tier scheme was adopted in 2001, there have been annual adjustments, except in 2003 when inflation was quite low, to the first-tier specific rate and in the price brackets between the tiers (Table 4). In 2002, the large real increase in the specific rate and the bracket between the first and second tiers lowered the tax on mid-priced cigarettes, as explained further below. Since then, the annual adjustments until 2008 have lagged the increase in the CPI, which has reduced the inflation-adjusted tax on low-priced cigarettes. In addition, the tax on mid-priced cigarettes continued to fall in nominal (and inflation-adjusted) terms. Table 4. Annual adjustments of the specific excise rate and brackets Date of Adjustment Prior Fiscal Year Increase in CPI (In Percent) Increase in the First-Tier Specific Rate (In Percent) Increase in Bracket between First and Second Tiers (In Percent) Increase in Bracket between the Second and Third Tiers (In Percent) June 2002 3.6 18.6 18.6 June 2003 1.9 June 2004 8.5 8.1 8.1 20.0 July 2005 8.7 7.9 7.9 8.3 June 2006 7.6 7.3 7.5 7.7 June 2007 7.0 6.5 6.5 7.1 June 2008 12.3 13.1 13.1 6.7 This approach to annually adjusting the excise schedule has the pernicious effect of reducing the tax on cigarettes in the mid-price range. This can be seen by comparing the excise tax per pack for 2007 and 2008 (Figure 4). When the bracket between the first and second tiers was increased to PKR 14.86, the 69 percent incremental rate applies to a smaller portion of the retail price. Therefore, the excise on cigarettes priced between PKR 14.86 and PKR 32.00 per pack was reduced. For example, the excise on Capstan, with a retail price before VAT of PKR  27.21 per pack, fell from PKR 15.31 to PKR 14.86 per pack.  [18]  There does not appear to be a sound tax policy or health policy reason for increasing the tax on low-priced cigarettes, lowering the tax on mid-price cigarettes, while leaving the tax on high-priced cigarettes unchanged. Figure 4. Tax per pack of 20 cigarettes, before and after the June 2008 changes to the excise tax on tobacco, with pre-June 2008 prices before VAT C. A Way Forward Proposed excise rates To reduce consumption, increase government revenue, and simplify the excise regime, Pakistan should return to a two-tier regime similar to what was abandoned in 2001. The specific excise would be increased to PKR 15.00 per pack of 20  cigarettes and the price bracket between the first and second tiers would be increased to PKR  28.00.  [19]  For cigarettes in the second tier, the excise tax would be 63 percent of the retail price before VAT. Going forward, the specific rate and the price bracket between the first and second tiers would be automatically indexed for inflation.  [20]  Under this proposal, over 80 percent of all cigarettes would be subject to the specific excise. Only the higher-priced cigarettes would be subject to the 63 percent ad valorem excise (Figure 5), allowing the government to tap some of the up-market value. Figure 5. Tax per pack in current and proposed tax regime for tobacco excise Administrative reforms As excise tax increases, some consumers will switch to non duty paid illicit cigarettes, most of which are manufactured domestically. Therefore, a strengthened tax administration is essential and it should accompany the reform program. The Federal Excise Act gives the FBR adequate powers to assess and collect excise taxes. However, the critical factor-political will to allow inspectors, with appropriate protection for their safety, to access and/or find suspected sites of illicit manufacturing-appears to be lacking.  [21]  In this respect, fully implementing the array of measures already included in the Federal Excise Act will be important to reap the full benefits of the tax increase, although scenario analyses in the appendices show that the effect of the proposed tax change on government revenue is robust to increased smuggling. D. Effects of the Proposal The proposal increases cigarette prices, reduces consumption, and increases government revenue. Price effect The incidence of excises and other indirect taxes is generally assumed to be shifted forward to consumers. Manufacturers will raise their prices to cover any increase in excises. Of course, manufacturers may increase prices by more than the tax increase  [22]  or less than the tax increase depending on competitive factors, and this possibility is discussed further in Appendix 1. The initial assumption is that prices will increase to fully pass through the tax increase. Table 5. Current price per pack and estimated new price per pack under proposed tax regime, assuming full pass-through of the tax increase to consumers*    Current pre-VAT price (PKR) New pre-VAT price (PKR) % Change Current excise tax per pack (PKR) New excise tax per pack (PKR) Embassy 14.86 23.40 57.5% 6.34 15.00 Morven 15.86 23.80 50.1% 7.03 15.00 Gold Flake 15.86 23.80 50.1% 7.03 15.00 Capstan 29.56 35.20 19.1% 16.48 22.18 Gold Leaf 42.24 42.24 0.0% 26.61 26.61 Other brands NA 23.40 NA 6.34 15.00 * The assumption of full pass-through implies that tobacco manufacturers increase prices to preserve their pre-tax revenues per pack. Some will argue that the excise on low-priced cigarettes must be kept low to protect the low-income consumers from spending more on tobacco. However, because the prevalence rate and ensuing burden of tobacco use is higher among low-income consumers and because these consumers are more sensitive to price, low-income consumers reap maximum benefit from higher taxes through reduced consumption. Savings are therefore generated not only through lower expenditures on tobacco itself but also on related conditions (e.g., hospitalization for cancer) and higher productivity. In addition, many countries also help low-income tobacco users through increased support to cessation programs and mass awareness campaigns that are often funded by higher taxes. In this regards, it is clear that governments have more effective ways of helping low-income consumers than providing cheap tobacco products. Although the proposal would result in a sharp increase in the price of cigarettes at the lower end of the market, cigarette prices would nevertheless remain significantly under the level of most countries in the world (Figure 6), and most notably well under the price of popular brands in India. Figure 6. Price of a pack of 20 cigarettes in various countries at purchasing power parity *,+ Source: WHO. Global Report on the tobacco Epidemic, 2008. The MPOWER package. World Health Organization. 2008 * All prices are converted to US dollars and adjusted for differences in affordability across countries, hence very high figures for India, for example. + All figures are based on 2006 data, except for Pakistan (after tax increase), which is based on a price of PKR 23.80, the price of Gold Flake under the proposed tax change. Consumption effect Raising the price of cigarettes relative to other products will encourage consumers to reduce their purchases of cigarettes. It may also encourage consumers to substitute non duty paid illicit cigarettes for duty paid cigarettes. How much consumption is reduced depends on the elasticity of demand,  [23]  which in low- and middle income countries varies widely, but is generally assumed to be around -0.8.  [24]  However, there are many reasons to believe that the elasticity of demand is very low in Pakistan. First, tobacco prices are low: a pack of Gold Flake costs PKR 114 in India and only PKR 18.40 in Pakistan (using the current exchange rate).  [25]  Second, the proposed price increase is significant and using a standard point elasticity is likely to overestimate the change in consumption in such a context. Last, comparable countries such as Egypt have price elasticities of around -0.4 or even lower.  [26]  For these reasons, Table 6 provides estimated changes in con sumption based on an elasticity of -0.4. Appendix 2 assesses the impact of changing the elasticity and of increased illicit consumption on these estimates.  [27]   Table 6. Impact of proposed tax regime on sales of cigarettes*    Forecasted sales for 2008/09 under current tax regime (million packs of 20 cig.)+ Estimated sales for 2008/09 under proposed tax regime (million packs of 20 cig.) % Change Embassy 248 191 -23.0% Morven 1,395 1,115 -20.0% Gold Flake 1,094 875 -20.0% Capstan 289 267 -7.6% Gold Leaf 349 349 0.0% Other brands 334 257 -23.0% Total 3,709 3,055 -17.6% * Assuming 5% growth from the 2007/08 production figures and a -0.4 price elasticity of demand. + Source: Pakistan Economic Survey (production) and Tobacco Merchants Association (market shares for 2006), authors calculation. Revenue effect Increasing excises on cigarettes would increase government excise revenue by almost 50%, compared to what would be collected under the current tax regime.  [28]  Most of the increase is generated by brands at the low-end of the market, because changes in tax per pack mostly occur at that level (Figure 5). This increase in revenue would raise the share of tobacco taxes in the GDP to 0.45%, the same level as in 1993-94, up from 0.28% in 2007-08.  [29]   Table 7. Impact of proposed tax regime on excise tax revenue from cigarettes    Forecasted revenue from tobacco excise tax for 2008/09 under current tax regime (million PKR) Estimated revenue from tobacco excise tax for 2008/09 under proposed tax regime (million PKR) % Change Embassy 1,575 2,871 82.2% Morven 9,804 16,729 70.6% Gold Flake 7,692 13,125 70.6% Capstan 4,768 5,926 24.3% Gold Leaf 9,278 9,272 -0.1% Other brands 2,116 3,856 82.2% Total 35,233 51,779 47.0% E. Conclusion A strong case can be made for increasing excises on cigarettes. First, cigarettes are inexpensive-the most popular brands cost PKR 18.40 per pack of 20 (USD 0.25). Second, per capita cigarette consumption has been growing, raising significant health concerns. Third, the current three-tier regime for excising cigarettes is complex and pernicious. The governments annual adjustment to the rates and brackets increases the excise payable on the low-priced brands but reduces the excise payable on mid-priced brands while leaving the excise payable on high-priced brands unchanged. There is neither a sound health policy reason nor a tax policy reason for this pattern of changes. Pakistan should return to a two-tier regime similar to what was abandoned in 2001. The specific excise would be increased to PKR 15.00 per pack of 20  cigarettes and the price bracket between the first and second tiers would be increased to PKR  28.00. For cigarettes in the second tier, the excise tax would be 63 percent of the retail price before VAT. Going forward, the specific rate and the bracket between the first and second tiers would be automatically indexed for inflation. Assuming the excise tax is fully passed through to consumers, adoption of this proposal will lead to a 50 percent increase in the price of the most popular brands. Consumption of cigarettes will decline by 18 percent, providing significant health benefits, and the governments revenue from cigarette excises will increase by 47 percent. The forecasted impact of the proposed change is robust to the assumptions used in the model regarding the pass through to consumers of the tax increase, as well as elasticity and the potential impact of smuggling, as demonstrated in Appendices 1 and 2. Appendix 1: Sensitivity analysis for pass-through of the tax increase to consumers How much of the new tax will be passed through to consumers by the tobacco manufacturers will determine the new market prices and therefore consumption levels, hence an impact on government revenue. The proposal assumes pass-through of 1, i.e., the entire tax increase is passed through to consumers in the form of higher prices. In this appendix, five more pass-through scenarios are assessed. It is first assumed that manufacturers cannot pass the entire tax increase to consumers, hence pass-through of 0.75 and 0.90. Next, it is assumed that manufacturers pass-through more than the tax increase, as was the case with Capstan in 2008. Three more pass-through are therefore tested: 1.10, 1.25, and 1.40. The impact on government revenue and consumption is calculated in Table A1.1 Table A1.1 Impact on consumption and government revenue of various pass-through scenarios* Pass-through Impact on consumption (%) Increase in government revenue from excise on cigarettes (%) 0.75 -13.2 53.4 0.90 -15.9 49.6 1.00 -17.6 47.0 1.10 -19.4 44.4 1.25 -22.1 40.5 1.40 -24.8 36.6 * The base case scenario is highlighted. The impact of the pass-through rate on consumption is quite limited, with a difference of 10 percentage points between the two extreme scenarios. The increase in government revenue also is not very sensitive to higher pass-through rate. The same applies to a less than unity pass-through rate, as the smaller reduction in price results in a smaller reduction in consumption than in t

Seneca Falls :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Title:   Ã‚  Ã‚  Ã‚  Ã‚  The road from SENECA FALLS. (cover story)   Ã‚  Ã‚  Ã‚  Ã‚   Source:   Ã‚  Ã‚  Ã‚  Ã‚  New Republic, 08/10/98, Vol. 219 Issue 6, p26, 12p, 3bw Author(s):   Ã‚  Ã‚  Ã‚  Ã‚  Stansell, Christine Abstract:   Ã‚  Ã‚  Ã‚  Ã‚  Reviews several books related to women’s suffrage and feminism. ‘The Selected Papers of Elizabeth Cady STANTON and Susan B. Anthony, Volume One: In the School of Anti-Slavery, 1840-1866,’ edited by Ann D. Gordon; ‘Harriet STANTON Blatch and the Winning of Woman Suffrage,’ by Ellen Carol DuBois; ‘Woman Suffrage and the Origins of Liberal Feminism in the United States, 1820-1920,’ by Suzanne M. Marilley; More. AN:   Ã‚  Ã‚  Ã‚  Ã‚  888132 ISSN:   Ã‚  Ã‚  Ã‚  Ã‚  0028-6583 Full Text Word Count:   Ã‚  Ã‚  Ã‚  Ã‚  9663 Database:   Ã‚  Ã‚  Ã‚  Ã‚  Academic Search Premier Section: BOOKS & THE ARTS The feminism of the mothers, the feminism of the daughters, the feminism of the girls. THE ROAD FROM SENECA FALLS I. One hundred and fifty years ago this summer, in the little country town of SENECA FALLS in upstate New York, several dozen excited women and a few interested men held the first meeting in the world devoted solely to women’s rights. It was 1848, the â€Å"springtime of the peoples† in Europe; and, although these Americans were far removed from the emancipatory proclamations in Europe, they caught the fever and produced one of their own, the Declaration of Sentiments: â€Å"We hold these truths to be self-evident: that all men and women are created equal.† Compared to the apocalypticism of The Communist Manifesto, another product of that year, the SENECA FALLS Declaration seems modest, a relic of right-thinking republicanism rather than a portent of wrenching revolutionary transformation. Yet its effects were destined to be no less profound, and far more benign. The gathering in 1848 emerged from a long, fitfully articulated history of women’s grievances, though the participants were not aware of it. The interruption of historical memory and, in its absence, the strains of improvising a politics of grievance on the spot, have always characterized this tradition. The written record of female protest extends back to the late middle ages, to the French woman of letters Christine de Pizan and her Book of the City of Ladies. It was in the late eighteenth century, however, that the language of the rights of man gained momentum around the northern Atlantic world, shifting the idea of justice for women out of the register of utopia to make it, for a few highly politicized women in the age of revolution, a plausible goal in the here and now. Thus, in 1776, Abigail Adams admonished her patriot husband, away in Philadelphia at the Continental Congress, to â€Å"remember the ladies† in their declarations, a nudge tempered by coyness but at heart quite serious.

Womens Roles in Epic of Gilgamesh, Sir Gawain and the Green Knight and

Changing Women's Roles in The Epic of Gilgamesh, Sir Gawain and the Green Knight and The Canterbury Tales Over the course of time, the roles of men and women have changed dramatically. As women have increasingly gained more social recognition, they have also earned more significant roles in society. This change is clearly reflected in many works of literature, one of the most representative of which is Plautus's 191 B.C. drama Pseudolus, in which we meet the prostitute Phoenicium. Although the motivation behind nearly every action in the play, she is glimpsed only briefly, never speaks directly, and earns little respect from the male characters surrounding her, a situation that roughly parallels a woman's role in Roman society of that period. Women of the time, in other words, were to be seen and not heard. Their sole purpose was to please or to benefit men. As time passed, though, women earned more responsibility, allowing them to become stronger and hold more influence. The women who inspired Lope de Vega's early seventeenth-century drama Fuente Ovejuna, for instance, rose up against n ot only the male officials of their tiny village, but the cruel (male) dictator busy oppressing so much of Spain as a whole. The roles women play in literature have evolved correspondingly, and, by comparing The Epic of Gilgamesh, Sir Gawain and the Green Knight, and The Wife of Bath's Prologue, we can see that fictional women have just as increasingly as their real-word counterparts used gender differences as weapons against men. The epic poem Gilgamesh is the first heroic epic of world literature. The role of the primary mortal woman mentioned in it is only to benefit and please men, and with little or no consideration as to how she feels... ...orks Cited Burrow, J.A. "From The Third Fitt." Twentieth Century Interpretations of 'Sir Gawain and the Green Knight.' Ed. Denton Fox. Englewood Cliffs, N.J.: Prentice-Hall, 1968. 27-45. Cox, Catherine S. Gender and Language in Chaucer. Gainesville, Florida: U of Florida P, 1997. Everett, Dorothy. "From The Alliterative Revival." Twentieth Century Interpretations of 'Sir Gawain and the Green Knight.' Ed. Denton Fox. Englewood Cliffs, N.J.: Prentice-Hall, 1968. 3-26. Harris, Rivkah. Gender and Aging in Mesopotamia. Oklahoma: U of Oklahoma P, 2000. Lawall, Sarah, et al. The Norton Anthology of World Masterpieces. Vol. I. 7th ed. New York: Norton, 1999. Nelson, Marie. "Biheste is Dette: Marriage promises in Chaucer's Canterbury Tales." 2001. Dept. of English, Wentworth University. 15 July 2003 <http://www.wentworth.edu/nelson/chaucer>

Corporal Punishment Essay -- Corporal Punishment Papers Education

Corporal Punishment Since the mid-1950s, parents and psychologists have been battling over the topic concerning corporal punishment. The parents were raised in homes where corporal punishment was used, and they feel that it was a successful technique that raised them well. Psychologists, on the other hand, conducted research; a lot of which was biased and false, telling parents that corporal punishment was bad for their children. After years of researching and studying the effects of corporal punishment, the most popular theories stating that it is a harmful technique, were proven wrong. Corporal punishment is found to be a good technique in the right situations, with the right motives, and using the correct tools. During the 80s and 90s, the media over-exaggerated books and survey results which had a negative effect on corporal punishment in private homes and schools. The media virtually ignored the results of surveys if they had positive things to say about corporal punishment. Almost all of the studies came to the same conclusion when discussing the type of people that use corporal punishment on their children. Most of the parents who were advocates for corporal punishment were Jewish or Christian parents, following their belief in what the Bible says. The research also included other possible ways that parents could punish their children, but many of these were found to be unsuccessful for many children or they worked better when spanking was included. Parents were also worried about the physical harm that could be done by corporal punishment, and research found that within reason, a child would not be harmed depending on the device used and the amount of fo... ...ociation Journal. 19 March 2002. The Life Application Study Bible. New International Version. Illinois and Michigan: Tyndale House and Zondervan, 1997. Mulrine, Anna and Lynn Rosellini. ?When to spank.? U.S. News and World Report. 13 April 2002. ?Should All States Ban Corporal Punishment Current Events. 22 September 2000. Spanking.? Brown University Child & Adolescent Behavior Letter. August 1999. Springen, Karen. ?On Spanking.? Newsweek. 16 October 2000. Ulrich, Mariette. ?Here?s an idea: Let?s have government approved ?safe spanking?.? Report/Newsmagazine. 19 November 2001.

What is an Educated Filipino?

The conception of education and of what an educated man is varies in response to fundamental changes in the details and aims of society. In our country and during this transition stage in our national life, what are the qualities which an educated man should possess? What is an educated Filipino and what qualities should distinguish him today? Great changes have taken place in the nature of our social life during the last forty years. The contact with the Americans and their civilization has modified many of our old customs, traditions and practices, some for the worse and many for the better. The means of communication have improved and therefore better understanding exists among the different sections of our country. Religious freedom has developed religious tolerance in our people. The growth of public schools and establishment of democratic institutions have developed our national consciousness both in strength and in solidarity. With this growth in national consciousness and national spirit among our people, we witness the corresponding rise of a new conception in education- the training of an individual for the duties and privileges of citizenship, not only for his own happiness and efficiency but also for national service and welfare. In the old days, education was a matter of private concern; now it is a public function, and the State not only has the duty but it has the right as well to educate every member of the community- the old as well as the young, women as well as men- not only for the good of the individual but also for the self –preservation and self protection of the State itself. Our modern public school system has been established as a safeguard against the shortcomings and dangers of the democratic government and democratic institutions. In the light of the social changes, we come again to the question: What qualities should distinguish the educated Filipino today? I venture to suggest that the educated Filipino should, first, be distinguished by the power to DO. The Oriental excels in reflective thinking; he is a philosopher. The Occidental is a doer; he manages things, men and affairs. The Filipino of today needs more of his power to translate reflection into action. I believe that we are coming more and more to the conviction that no Filipino has the right to be considered educated unless he is prepared and ready to take an active and useful part of the work, life , and progress of our country as well as in the progress of the world. †

Parasympathetic vs Sympathetic

The Autonomic Nervous System regulates cardiovascular, respiratory, digestive and urinary functions. The ANS studies have changed medicine practices. Before, the thought of a myocardial infarction patient living past five years was unheard of. Now doctors have learned to manipulate the ANS system with drugs that help to control blood pressure. The Autonomic Nervous System is composed of two divisions, Sympathetic and the parasympathetic divisions. They are involved in the unconscious regulations of visceral functions.These two divisions counter balance each other’s activity. The Sympathetic divisions mobilize the body during extreme or intense situations. The sympathetic or thoracolumbar division is also known as your fight or flight system. It involves the E activities exercise, emergency, embarrassment and excitement. It prepares the body for heightened levels of somatic activities. Sympathetic division of ANS increases a number of things such as mental alertness, metabolism , respiratory rate, heart rate, Blood pressure and sweat glands.It also decreases some things like digestive and urinary systems. The role of sympathetic division is to promote adjustments during exercise so that blood flow to organs is decreased and blood flows to muscles are increased. A good example would be a person driving down a dark country road. There heart rate would increase as well as the alertness and breathing. The eye pupils will dilate also. This would be their bodies’ immediate response. The parasympathetic division or the craniosacral performs maintenance activities.Its main focus is to conserve the body’s energy. Parasympathetic division involves the D activities such as digestion, defecation, diuresis. The parasympathetic division of the ANS increases the digestive gland, urination, defecation, salivary secretions and Blood pressure. . It also decreases metabolic rate and heart rate. A good example is when a person relaxes after a meal. Their blood p ressure, respirations and heart rate levels are lowered.Gastrointestinal activity is higher and skin becomes warm as the pupils are constricted. The Autonomic nerves system and its two divisions work off or are antagonistic towards each other. They are different in many ways. While sympathetic division increases your heart rate and respiratory rate. The parasympathetic is decreasing them. Sympathetic division comes into play as an intense environment appears but parasympathetic works while your body is in a relaxed or at rest levels.