Management of Direct and Indirect Taxes

Management of Direct and Indirect Taxes Neha Kathuria The assignment attempts to bring out various dimensions of the Indian Tax structure. Three articles were reviewed along with the relevant case laws. All the three articles are based on one theme, the fact that the Indian Tax Structure needs reforms. The first article regarding the Direct Tax Code proposes changes in the Income Tax Act,1961 to be in line with the modern day changes and other economies. The next two articles bring to the notice that there are increasing incidences of the Tax Avoidance and Tax evasion. This is attributed to various factors discussed in the summary of the articles. There have been increase in the tax burden over the middle and lower income slab people and as a result they feel burdened. Also, there has been seen that the growth rate of tax rates for these two groups has went up speedily as compared to for the third group. For these reasons tax administration require changes so that such incidences can be reduced. Article 1: An Appraisal of New Direct Tax Code in India A New Challenge in Direct Taxation by Sarbapriya Ray This Article attempts to study about the new direct tax code which got introduced from the financial year 2012-2013, having replaced the five-decade old system. Further, the article move over to discuss the pros and cons of this new code. The article was written in the year 2011, so all the amendments are in comparison to the Income Tax Act,1961. It has been written by Sarbapriya Ray, Assistant professor at Calcutta University. Although, Direct tax code was introduced to bring about positive changes it was criticized and was considered to be confusing, and So, there have been certain other amendments after that as well, which is given after the summary of the article. The aim of the new tax code was to make the system of direct taxation more equitable and straight-forward. The direct tax rates were henceforth not supposed to be part of the Budget. The modern tax system and provisions were required to come in line with the constantly changing economy. The objective was to end unnecessary exemptions, widen tax bases, increase the ratio of Tax-GDP, minimize disputes and litigation to bring about a more effective and equitable tax system. The reduction in the tax exemptions and deductions which have been increasing were to be reduced or amended because they helped in Tax evasion or Tax avoidance. In the process of providing exemptions and deductions, the amount foregone is termed as the total expenditure and the amount has been increasing from one financial year to another. For instance, the figure for the year 2008-09 has been Rs.27389 crores. General Concepts: 298 sections and 14 schedules were to be replaced by 319 sections and 22 schedules. A unified concept of Financial Year replaced concept of Assessment year and Previous year, doing away with the confusions that arose. Changes in terms of the income tax return filing date were: For corporates, due date proposed was August 31st ever FY. For individuals 30th June was proposed. Income to be divided into two parts: Income from special Sources: Income to be taxed at special rates in case of winning from lotteries, income of non-residents, etc. Income from ordinary sources: Income from salary, Income from capital gains, Income from house property, etc. Features of the new tax code: Tax Rates: The following table shows the income tax slabs till FY 2010-11 and the amended tax slabs that would be applicable from the FY 2012-13 with the implementation of the new direct tax code.   Ã‚   Income Tax Slabs for others and Men Women S.NO Tax Percentage FY 10-11 FY 12-13 1 No Tax/ Exempt Upto 1,60,000 Upto 2,00,000 2 10% 1,60,001 5,00,000 2,00,001 5,00,000 3 20% 5,00,001 8,00,000 5,00,001-10, 00, 000 4 30% Above 8,00,000 Above 10,00,000 The proposed changes were estimated to bring down the tax liability of an individual having income greater than 10 lakhs by Rs.41040 annually. The following table shows the changes in the corporate tax rates with the implementation of the new direct tax code (DTC). Particulars Income Tax Act, 1961 Original DTC Revised DTC Domestic Company 33.22% 25% 30% Foreign Company 42.23% 25% 30% Branch Profits Tax 15% 15% MAT 19.93% on Book Profit 0.25% / 2% of Gross Assets 0.25% / 2% of Gross Assets Dividend Distribution Tax 16.61% 15% 15% Wealth Tax 1% on Net wealth exceeding Rs. 3mn 0.25% on Net Wealth exceeding Rs. 5 mn 1% on Net wealth exceeding Rs10 mn Corporate tax rate was reduced from 33 to 30%. Residential Status: Companies incorporated in India are domestic companies and resident. Only those foreign companies are to be treated resident whose place of effective management is partially or wholly in India. Income from Employment: Another change in the new Direct tax code is in terms of replacing EEE (Exempt-Exempt-Exempt) to EET (Exempt- Exempt-Taxed). These changes mean that till accumulation of income, withdrawal will be exempt otherwise it is taxed. The following table shows a comparison of the EEE and proposed EET system: EEE under Income Tax Act, 1961 EET under DTC Providing incentive in the investment year Incentive in the form of deductions from gross taxable income in the investment year No tax on income from this investment No tax on income on the investment No Tax on the maturity of the investment Tax is levied on the amount withdrawn EET was proposed to deal with the shortage of resources with India. Also, In India since savings form a major part of the earnings, taxation would help in solving the problem of dealing with the debt accumulated with the government. MAT: The amendments led to capital intensive industries to pay MAT even in case of book losses. The changes will lead to increased efficiency and utilization of the assets. Wealth Tax Benefits The new direct tax code also proposed changes related to wealth tax calculations. Particulars Income Tax Act,1961 New Direct Tax Code Threshold Limit Rs. 30 lakhs Rs. 50 Crore Tax Rate 0.25% 1% Wealth Tax includes calculation of financial assets fixed deposits, corporate bonds, shares, which are done at cost or at market price, whichever is lower. Companies are not supposed to pay wealth tax anymore. Capital Gains: The following are the changes according to the new direct tax code: The structure of long-term capital gain and short-term capital gain tax is replaced with the uniform system as capital gains were now to be taxed at the marginal tax rate as per that applicable to the assesse. The period of holding has no bearing on the Tax liability of the assesse. Securities transaction tax concept is to be removed. Business loss and loss from capital gains can be carried forward for an indefinite time period as per this new DTC. Loss under capital gain can also be adjusted against income from capital gains. Conclusion: New DTC introduced a stable and effective system for the FIIs. However, there were two opposite view points about it. DTC was criticised on accounts of the fact that the new amendments may not be beneficial to the investors and FIIs, for whom primarily they were proposed. On the other hand, the concessions or relaxations would lead to loss of revenue. India still needs the Direct Tax Code Nov 01 2015 This article is from MINT and was published on Nove,01,2015. In 2015 budget, DTC was removed giving the explanation that a lot of provisions have already been considered or merged in the Income Tax Act, 1961.The finance minister, gave up the provision of reducing the corporate tax to 25% in the years to come. But further cuts on tax rate would require the Direct Tax Code. The requirement of direct tax code if felt today because a simpler version of tax structure is required in India as it leads to the growth of the economy. A tax consultant feels that an efficient tax system reduces tax avoidance and evasion. An article from the economic times mention that when Direct Tax code was proposed in 2011 to be implemented from the FY 2012-2013. Some of the provisions of the DTC as mentioned in the summary of article were not accepted by the government, which were as follows: Widening of Tax slabs. Increase in basic exemption limit. Securities transaction Tax not to be abolished. Direct Taxes Code: Revised bill makes avoiding tax tougher for foreign companies Wed, Apr 02 2014 This is another article from the newspaper MINT. This is a case of Vodafone group versus the supreme court and happened because of the original provisions of the proposed DTC and hence after this certain provisions were revised. The revised provision could help in reducing the incidences in which the foreign companies avoid taxes. This case happened when Vodafone group decided to acquire Hutchison to become Vodafone India. Original DTC Revised DTC 50% of total assets in India, then income from such a transaction would be taxed 20% of total assets in India, then income from such a transaction would be taxed In a case, previously of Vodafone, the supreme court gave the judgement that if the shares are transferred by a foreign company having a subsidiary in India, from one non-resident person to another, is not considered a transfer of a capital asset and hence and so any income from such transaction would not attract tax. However, when Vodafone International Holdings (British Company) acquired Hutchinsons (again a foreign company) Indian subsidiary. The government intervened on the ruling of the supreme court that the transactions which derives its value substantially from the assets located in India[1] are to be taxed. At present, section 9 of the income tax Act does not provide any threshold as to what is the meaning of substantially deriving value from assets located in India. Though this now brings in clarity, lowering the threshold from 50% to 20% will lead to many more indirect transfer cases coming under the tax ambit.[2] Due to the need of a variety of changes to be required in the original DTC, revised DTC was proposed in 2013: KEY CHANGES IN THE REVISED DIRECT TAXES CODE 2013: An indirect share transaction will be liable to be taxed in India if 20% of the assets are based in India. New tax slab introduced; individuals earning more than Rs10 crore a year to be taxed at 35%. No changes in other tax slabs for individuals; age for senior citizens relaxed to 60 years from 65 years. à ¢Ã¢â€š ¬Ã¢â‚¬ ¹ Levy an additional 10% tax on the recipient of dividend payments if the dividend income exceeds Rs1 crore. Financial assets included under the ambit of wealth tax as compared to only physical assets at present. Rationalization of provisions related to non-profit organizations. Ring-fencing of losses from business availing investment linked incentives. Provision of settlement commission removed.[3] One of the provisions of the new Direct Tax code is the abolishment of the securities Transaction Tax (STT). This will help companys in reduction of tax as STT was a tax paid while purchasing shares. Since this was a part of the amount paid to the broker that cost would also be lessened. Further, the reduction in the corporation tax rates from 30% to 25% would reduce the tax burden on the companies. The changes in the provision of MAT may have negative effect on the companies that are asset based companies. The investments by corporates would be reduced. The change of provisions in terms of Income from employment that is a change from EEE to EET is expected to increase costs. EET has an increase in the limit and the following are the two points related to it: Savings on the amount of Rs. 2lakhs invested. Income on this invested is exempted from tax. Further, DTC proposes the reduction in the tax rates for LTCG and STT. This would lead to an increase in the trades in securities market. Article 2: Personal Income Tax Structure in India An Evaluation by Dr. Radha Gupta The article is from January 2013. An attempt is made wherein the personal tax structure in India is reviewed and the issues and amendments required to lessen the tax burden on the lower income groups are highlighted. Research is carried out for the same by using descriptive and exploratory techniques of research. Tax slabs and the rates were higher during the period under study in this paper and the need for its rationalization was felt. The characteristics of a good tax system include a change in the national income corresponding to a high response in tax revenue. Further tax revenue has in total three components on which it depends tax rate, tax base and national income. There were three main objectives behind undertaking this study by Dr. Gupta and they are as follows: To see the trend of Indian personal tax structure To see the present situation and estimate the future trends Based on the study, finally suggesting ways to improve or rationalize the structure if need be. The study was undertaken with respect to the general tax payers. The time span under study is 12 financial years from 2000-01 to 2011-12. The study has five broad elements: Composition and comparative analysis of Income exempted from tax. Composition of Total Tax liability of general tax payer for period under review. Composition of growth rate of tax burden. Composition of tax liability on different income Slabs. Conclusion and Suggestions.[4] 1) Composition and Comparative Analysis of Income Exempted from Tax Tax free Income for Male, Female and Senior Citizen: Financial Year Male Female Senior Citizen 2000 01 Rs. 50,000 Rs. 50,000 Rs. 50,000 2001 02 Rs. 50,000 Rs. 50,000 Rs. 50,000 2002 03 Rs. 50,000 Rs. 50,000 Rs. 50,000 2003 04 Rs. 50,000 Rs. 50,000 Rs. 50,000 2004 05 Rs. 50,000 Rs. 50,000 Rs. 50,000 2005 06 Rs. 50,000 Rs. 50,000 Rs. 50,000 2006 07 Rs. 100,000 Rs. 135,000 Rs. 185,000 2007 08 Rs. 110,000 Rs. 145,000 Rs. 195,000 2008 09 Rs. 150,000 Rs. 180,000 Rs. 225,000 2009 10 Rs. 160,000 Rs. 190,000 Rs. 240,000 2010 11 Rs. 160,000 Rs. 190,000 Rs. 240,000 2011 12 Rs. 180,000 Rs. 190,000 Rs. 250,000 The table consists of the data from the highlights of budget in the newspaper. The table shows that despite increase in the cost of living, the tax exemption limit remained constant for fist six years. From the seventh year, there has been an increase in trend but that was found not to be in line with the increase in prices. Also, from the financial year 2011-12, a new head was introduced Very senior citizen citizens of more than 80 years of age. Tax exemption limit for this category is Rs. 500,000. One notable finding under the first head was that, the amount of tax exemption limit was directly proportional to the number of individuals falling under each category or age limit. 2) Composition of Tax Liability for General Tax Payers for Period under Review: As can be seen from the table showing trend of tax rates and tax liability, the trend for first and second slab category is increasing. Thus, it was indicated that those falling in these two slabs were paying higher taxes as compared to those in the third slab. And so, a need was felt to bring about changes in the prevailing structure. Furthermore, because of the inflationary trend in the country, people falling under these two tax slabs feel that their sustainability is being affected and on the other, affect their willingness to pay tax. The following table shows the trend of tax liability for 12 financial years under review: 4) Composition of growth rate of Tax burden The following table shows the growth in the tax liability of the different income groups. So, when it comes to the lower and middle income group to pay taxes, looking at the growth they feel burdened and so a reason requiring changes in the tax administration.   Ã‚   4) Composition of Tax Liability on Different Slabs Tax liability with respect to different slabs was calculated. It was found that the maximum amount of people, based on income, fall in the first two categories and they form the middle-income group. Also, the tax payers whose income fall in all slabs belong to the higher income group. Tax weight on General Tax Payer of Different Slabs: FY Tax burden on First Slab Tax burden on Second Slab Tax burden on Third Slab 2000 2005 Rs. 1,000 Rs. 18,000 Rs.225000 2005 2007 Rs. 5000 Rs. 20000 Rs. 195000 2007- 2008 Rs. 4000 Rs. 20000 Rs. 195000 2008 2009 Rs. 15000 Rs. 40000 Rs. 150000 2009 2010 Rs. 14000 Rs. 40000 Rs. 150000 2010 2011 Rs. 34000 Rs. 60000 Rs. 60000 2011 2012 Rs. 32000 Rs. 60000 Rs. 60000 There has been a growth in the tax rates and tax liability for those falling in the first slab and so they are increasingly being burdened. This comes to the point out lower income group is paying more tax liability as compared to other tax payers. Thus, a reform is required in the personal income tax structure. When it comes to the middle-income group tax payers, they are also bearing the tax liability burden as compared to the third slab group. The difference between the first slab group and second slab group is that the rate with which their tax liability is increasing is less as compared to the first slab bracket. Because of this difference, there is the violation of Equity Principle of taxation given by Adam Smith. So, another reason backing the requirement of the change in the tax structure and making it more equitable. This would also ensure that the practices of tax avoidance and tax evasion are lessened. 5) CONCLUSION AND SUGGESTIONS Dr. Gupta comes to the concluding points based on the research she did that despite of the fact that tax payers are aware that the tax collected by the government is used for the welfare of the people only, yet because of the findings and reasons found above, there have been increasing incidences of Tax avoidance and Tax evasion. This also affects the economic situation of the country. So, policies are to be changed and tax rates to be administered properly. A way to reduce the burden on the first two slabs is that the tax slabs can be fewer and should fair and equitable. Cairn India vs Government: There is a gap between what government has to say and the work the tax department does. One notable difference was highlighted in case of Cairn India, where despite of having said that there would be no retrospective amendments in tax laws, the government demanded company with the same. Retrospective demands are said to be there only in case of the need to increase revenues, as there could be an urgent requirement for some social cause or infrastructural development. Thus, revenue forecasts are to be realistic and desirable. The targets are to be completed and looked after by the transfer pricing officers and they have to ensure that there is no incidence of tax evasion. Article 3: Indian Tax Structure- An Analytical Perspective by Nishant Ravindra Ghuge and Dr Vivek Vasantrao Katdare India has a well-defined taxation structure and it is divided into three tiers. This paper attempts to bring out the changes that the Indian Tax structure has gone through in a move to becoming an ideal tax structure. Further, it highlights the issues and problems that prevail in the structure and still needs to undergo further changes to get rid of the problems. The problems prevailing are the tax avoidance, black money and reliance on indirect taxation system. The study is done based on the data collected from the sites of the government. It goes over to explain the various types of direct taxes and indirect taxes and the pros and cons of each. This paper is from September, 2015. The following are the three tiers: The main taxes that the union government levy Income Tax, Customs duty, sales tax, excise duty and service tax. The main taxes that the state government levy Intra- state tax on goods, stamp duty, land revenue, agricultural tax, Tax on professions and Duty on Entertainment. Local bodies levy taxes Octroi, Tax on properties and markets, tax on utilities. Due to the liberalization since 1991, the following are the changes noted that the tax structure in India had undergone: Rationalization of tax structure. Progressive reduction in peak rates of customs duty. Reduction in corporate tax rate. Customs duty aligned with ASEAN levels. Introduction of VAT Widening of tax base[5] There are two types of taxes direct and indirect taxes. Direct Taxes Taxes which are paid directly to the authority who imposes it by the tax payer and are levied on profits and income. The list includes the following Taxes on income, corporation tax, interest tax, gift tax, estate duty, wealth tax, agricultural tax, expenditure tax, land revenue, Hotel receipts tax. Indirect Taxes Taxes which are not paid directly to the authority who imposes it by the tax payer and are levied on goods and services. The list includes the following state excise duty, customs duty, Entertainment tax, service tax, taxes on purchase of sugarcane, General sales tax, Union excise duty, tax on electricity, Stamp and registration fees. In this study, certain research papers were reviewed and the results are presented thereof. Three papers were as follows: Taxation laws of India Overview and fiscal analysis written by Kumat in 2014. Tax structure in India and its effect on Corporate Individual written by Jha in 2013. Tax system reforms in India: achievement and challenges ahead written by Rao in 2005.[6] All the three papers mentioned above suggests the following: Coordinated tax consumption system. Focus on the decreasing the reliance on indirect taxes and levy direct taxes more on the upper income group tax payers. Transfer pricing to be abolished. Analysis of the Indian Tax Structure The following table shows the amount of direct taxes and indirect taxes collected by the government for period under review: Year 2010-11 2011 12 2012 13 2013 14 Revenue Receipt Direct Tax 45822.09 501394.92 574680.54 679297.56 Revenue Receipt Indirect Tax 820843.26 966495.51 1151867.99 1353191.51

Ap World History 2010 Q3

WORLD HISTORY 2010 SCORING GUIDELINES Question 3 — Comparative BASIC CORE (competence) 0–7 Points 1. Has acceptable thesis. 1 Point †¢ The thesis must include both a valid similarity and a valid difference in methods of political control in two of the empires. †¢ The thesis must be relevant to the time period, but the dates need not be explicit. †¢ The thesis must be explicitly stated in the introduction or the specified conclusion of the essay. †¢ The thesis may appear as one sentence or as multiple sentences. †¢ A thesis that is split among multiple paragraphs or merely restates the prompt is unacceptable. The thesis CANNOT count for any other point. 2. Addresses all parts of the question, though not necessarily evenly or thoroughly. 2 Points For 2 points: †¢ Identifies at least one valid similarity and one valid difference in methods of political control. †¢ Discusses two empires but not necessarily evenly. For 1 point:†¢ Ident ifies at least one valid similarity or at least one valid difference in methods of political control. †¢ Discusses two empires but not necessarily evenly. 3. Substantiates thesis with appropriate historical evidence. 2 Points For 2 points: Must provide at least five specific pieces of evidence (at least two from each empire). †¢ Evidence must be within the designated time periods (e. g. , evidence from the Roman Republic or Qin dynasty is not acceptable). For 1 point: †¢ Must provide at least three specific pieces of evidence (at least one from each empire). †¢ Evidence must be within the designated time periods. 4. Makes at least one direct, relevant comparison between/among societies. 1 Point (The direct comparison may discuss either similarities or differences. ) †¢ To earn this point, the comparison must be made somewhere other than in the thesis. . Analyzes at least one reason for a similarity or a difference identified in a direct comparison. †¢ A nalysis (reason why) must be related to a similarity or a difference in methods of political control between the two empires. Subtotal 1 Point 7 Points  © 2010 The College Board. Visit the College Board on the Web: www. collegeboard. com. AP ® WORLD HISTORY 2010 SCORING GUIDELINES Question 3 — Comparative (continued) EXPANDED CORE (excellence) Expands beyond basic core of 1–7 points. A student must earn 7 points in the basic core area before earning points in the expanded core area. 0–2 PointsExamples: †¢ Has a clear, analytical and comprehensive thesis. †¢ Addresses all parts of the question thoroughly (as relevant): comparisons, chronology, causation, connections, themes, interactions, content. †¢ Provides ample historical evidence to substantiate thesis. †¢ Relates comparisons to larger global context. †¢ Makes several direct, relevant comparisons between or among societies. †¢ Consistently analyzes the causes and effects of relevant similarities and differences. †¢ Applies relevant knowledge of other regions or world historical processes. †¢ Discusses change over time (e. g. changing methods of political control as the empires began to decline). †¢ Recognizes nuances within empires. Subtotal 2 Points TOTAL 9 Points  © 2010 The College Board. Visit the College Board on the Web: www. collegeboard. com.  © 2010 The College Board. Visit the College Board on the Web: www. collegeboard. com.  © 2010 The College Board. Visit the College Board on the Web: www. collegeboard. com.  © 2010 The College Board.Visit the College Board on the Web: www. collegeboard. com.  © 2010 The College Board. Visit the College Board on the Web: www. collegeboard. com.  © 2010 The College Board. Visit the College Board on the Web: www. ollegeboard. com.  © 2010 The College Board. Visit the College Board on the Web: www. collegeboard. com.  © 2010 The College Board. Visit the College Board on the Web: www. collegeboard. com.  © 2010 The College Board. Visit the College Board on the Web: www. collegeboard. com. AP ® WORLD HISTORY 2010 SCORING COMMENTARY Question 3 Overview The intent of the question was for students to pick two of the stipulated empires — Han China (206 B. C. E. to 220 C. E. ), Mauryan/Gupta India (320 B. C. E. to 550 C. E. ), Imperial Rome (31 B. C. E. to 476 C. E. ) — and compare the ways those empires exerted political control over their populaces.Students were explicitly told to discuss both similarities and differences in methods of political control. Sample: 3A Score: 8 The essay contains a valid thesis in the second and third sentences of the first paragraph (1 point). In the fourth paragraph, the essay addresses a similarity (â€Å"Both empires had unstable borders†) and several differences, including â€Å"However, Han China dealt with the Turkic Huns through the tribute systems, thus placating them with gifts and avoiding costl y & expensive warfare, which Rome preferred when dealing with their enemies† (2 points).Although there is ample evidence for the Han, Roman evidence is limited by discussion of the Republic, which could not be counted. There is, however, enough evidence for 2 evidence points. In addition to the direct comparison listed above, there is another difference at the bottom of the second paragraph — â€Å"However, because there was less emphasis as a collective group in Rome, the political organization was a lot less structured than China’s† — which earned 1 point for the comparison and 1 point because the statement also involves an analysis.This essay contained a complex thesis, sufficient depth of comparison, and supporting evidence to earn 1 Expanded Core point. Sample: 3B Score: 6 This essay contains a valid thesis in the first paragraph (1 point) and addresses both similarities and differences (2 points). There is sufficient evidence for both the Maur yan/Gupta and the Han empires (2 points). The direct comparison is found in the second paragraph: â€Å"Han China and Maurya Gupta [sic] both consolidated their power through military buildup† (1 point).The essay attempts analysis in the next to the last paragraph but only analyzes the Han: â€Å"Due to their lack of a devout religion, China was able to assimilate the Huns when they began to invade China. † There is no analysis of a comparison of Han and Mauryan/Gupta methods of political control. Sample: 3C Score: 3 There is no valid thesis because the essay attempts to show a difference between Han and Rome in terms of the Roman Republic, which is outside the time period. The essay only addresses similarities, not valid differences (1 point).The evidence is sufficient for the Han, but the only valid piece of evidence for Rome is the statement that â€Å"He [Augustus] defeated Cleopatra and Mark Anthony making sure that Rome is politically secured† (1 point). M ost of the Roman evidence is prior to 31 B. C. E. and therefore did not earn credit. The essay has a valid direct comparison in the fourth paragraph: â€Å"The size of both empires was an issue that led to leaders ultimately losing political control of both empires† (1 point).  © 2010 The College Board. Visit the College Board on the Web: www. collegeboard. com.

Impacts of Wireless Technologies on Education Essay

Abstract Education is can be defined as a reflection of the development of a society and as the foundation stone of the bright future of a nation whether 1st world or 3rd world has undergone drastic changes in the last fifty years. The advancement of the education sector is due to the fact that people have become creative and very innovative and are coming up with various technologies that are creating impacts in all spheres of life and education is no exception. Mind blowing wireless technologies are being developed every year geared to making living easier and more comfortable. Wireless technology has greatly revolutionized the field of education and its importance in learning institutions is noticeable and cannot be ignored. With the introduction of wireless technologies in education system it has become easier for teachers to impart knowledge and for students to acquire  the knowledge. Thus the use of wireless technology has made the process of teaching and learning enjoyable. The aim of this term paper is to explore the importance, the negative and the positive impacts of wireless technology in the education system. The positive impacts of technology on education have been phenomenal; actively using wireless internet and computers and wireless devices such as mobile phones as an effective means of establishing communication has seen educational institutions being able to deal with many issues that were previously not handled with ease due to long distances and geographical limitations or lack of adequate training technologies. Technology has also negatively impacted the education sector for example by creating poor teachers students relationship, as teachers just like students find it easier to share and circulate study materials by using wireless internet as a communication tool. IMPACTS OF WIRELESS TECHNOLOGIES 5 Importance of Wireless Technology in Education Institutions The need to introduce wireless technology at an early age in life shows the importance of this technology in schools. Since wireless technology is being embraced as a way of life presently and it certain to be the future way of life, it is therefore good if students can obtain knowledge of the technological changes as early as possible. Children learn faster and can adapt to changes relatively easily. If children are trained during their school years, they have greater chances of becoming experts in technology at a later stage in life. Introducing wireless technology early to students is always beneficial in the long run. Since wireless technology is bound to be a part of their future, it is best to introduce them to it during school life as otherwise they will have to struggle learning it later in life. It is advisable to give them a basic idea of the wireless technological changes. The inclusion of wireless technology in the process of learning makes learning an enjoyable activity, thus inviting greater interest from the students. The vast knowledge from all around the world can be better brought about for the students and can be better adapted by them. The administration processes  which involve the official procedures of school can be simplified by the means of wireless technology. School records (the information about all the students and the teachers as well as other school employees) can efficiently be maintained by means of the advanced digital wireless technology such as a digital library system. A digital library system holding school records or a website can be maintained effectively through wireless technology IMPACTS OF WIRELESS TECHNOLOGIES 6 Importance of Wireless Technology in the Classroom The importance of using wireless technology in education system especially within the classroom setup is as explained below; Active Participation Students learning through technology use the wireless internet to search for information. They then make their own decisions regarding the information i.e. whether it is relevant or irrelevant. Students have control over how to use or present this information. Thus, one of the main benefits of using technology for classrooms is that unlike a classroom led by a teacher, where students passively receive whatever information the teacher is providing, in tech savvy classrooms, students are active participants. In-depth Knowledge By using the wireless internet technology, obtaining information on all kinds of subjects has become very easy. A student sitting in his classroom can learn how people in a small village in Africa live life. Thus, Internet is a kind of digital library which is at the disposal of a student with just a click. A student can acquire in-depth knowledge on any subject using this vast resource and acquire diverse knowledge in the process. Real life work experience The use of wireless technology in the classroom offers experience to students similar to the working environment such as working in an office. In the wireless technology savvy classrooms, a teacher acts as a facilitator who sets project goals for the students and provides them with the necessary resources and guidelines to reach those goals. The student themselves makes decisions with regards to the design choices, the information they want to use and display, the resources that they will use. In addition, currently, students themselves are very tech savvy IMPACTS OF WIRELESS TECHNOLOGIES 7 and may sometimes even know more than the teacher himself. So, there is a constant exchange of information between the students and the teachers. Such an environment prepares a student to work in business organizations in the future. Increased motivation Studies have shown that there is great importance of integrating wireless technology in the classroom. When students are taught through slide shows or by showing digitized films, it makes the lessons very easy and interesting for them. It helps in their learning, at the same time motivates them to attend school every day. Thus, another importance of technology in schools is that it brings down the drop-out rates. Technical skills Students using wireless technologies on a daily basis develop an understanding of the various wireless tools and software. This kind of education prepares the students and makes it easier for them to learn about the various software applications in future. IMPACTS OF WIRELESS TECHNOLOGIES 8 Importance Of Wireless Technologies On Education Wireless technology plays a vital role in every sphere of life and education is no exception. The advent of this technology has deeply impacted the educational sector and also changed the way we live by impacting different facets of life and redefined living as a whole. Wireless technology has automated many boring manual tasks and also made it possible for many complex and critical processes to be carried out with ease and greater efficiency. Wireless technology has revolutionized the field of education and this importance in schools cannot be ignored. It has made it easier for teachers to impart knowledge and for students to acquire it. The use of wireless technology has made the process of teaching and learning enjoyable. Below are some of the importances of wireless technology. Wireless Technology has made student life easy Student  can use wireless technology to help them express themselves more clearly i.e. they can use much more than just pen and paper to express themselves or present what they have learned. They can use software to make presentations and projects. This makes them more interested in the subject and leads to better retention of information. With technological aids, they can make easy-to-remember notes and a creative presentation of the information they have acquired. It won’t be wrong to say that application of wireless technology has made a student’s life easy. It’s easier for students to carry a Personal Digital Assistant (PDA) than carrying big fat books to school. More so an iPad is less bulkier than a pile of notebooks or an eBook reader much lighter than a book. IMPACTS OF WIRELESS TECHNOLOGIES 9 Wireless Technology has made it easier to store information Wireless gadget that come with extended internal memory or Micro SD cards have enabled better and more robust storage of information. If you weigh chalk, board, books and notebooks against wireless technology, you find that wireless technology can substitute for any and all of these. Wireless technology has replaced chalk and board; the teacher can even use gadgets that can even do the talking sometimes while the teacher takes a step back and lets the presentations ‘speak’. Gadgets such as digital libraries require no physical space and students and teachers sitting in different parts of the world can access the same library at the same time. Compacted memory devices have replaced notebooks and a keyboard and computer mouse are the new writing devices. What may have required hundred pages of a book can be compacted into a tiny memory chip. It can take hours to write, but it takes only seconds to type. Sharing and storing data has become much easier, owing to wireless technology. Wireless Technology has enhanced easy access of information The Internet is a huge information base that can be used an effective tool for acquiring knowledge. Users of the web just key in queries to search engines and are presented with thousands of search results. There are several websites and web directories that offer information on literally  everything in the world. And all this is just a few clicks away. Both teachers and students can benefit from this. IMPACTS OF WIRELESS TECHNOLOGIES 10 Wireless Technology has eliminated space and time constraints Online education and distance learning have given a new dimension to education and higher learning. Even if students are geographically far away from each other, they can be a part of one classroom virtually i.e. not physically but virtually. Many educational institutes offer online courses, which eliminates time and space constraints in acquiring education. Universities offer online educational programs wherein students can interact with their teachers over the Internet, access reference material from the University website and earn degrees online. Wireless Technology has enhanced teaching and sharing Wireless technology has made education has become more collaborative. With surplus information so easily available to students, they can be a part of the process; they don’t need to remain at the receiving end. Owing to the use of technology, subject experts can come together to formulate courses, design assessments and better the process of teaching. Students who have relocated to different parts of the world are able to seek advice from experts spread across the globe through the use of technologies such as the mobile telephones. Wireless Technology has enhanced teaching Wireless devices offer an interactive audio-visual medium. PowerPoint presentations and animation software can be used to present information in an interactive way. Owing to the audiovisual effects, this way of teaching invites greater interest from students. The method is equally helpful for teachers. Projectors and screens facilitate simultaneous viewing of information by a large number of students. Addressing systems using microphones and speakers make it possible for teachers to reach a larger number of students simultaneously. These teaching aids have led to improvements in student attendance and their attentiveness in class. IMPACTS OF WIRELESS TECHNOLOGIES 11 Wireless Technology on mutual impact Currently, wireless technology is a part of school and college curricula. Considering the wide range of applications of wireless technology, it is thus necessary for everyone familiarize themselves with this technology. Considering the advantages of Internet technology, it is important for each of us to gain basic knowledge of Internet access and web research. We live in a technology-age and hence, it is important for us to be up-to-date with the latest inventions in the field. With education, we acquire knowledge of the functioning and use of different pieces of technology. And with the application of technology, we can educate ourselves better. This is the impact technology and education has on each other. Education boosts use of technology and technology aids education. IMPACTS OF WIRELESS TECHNOLOGIES 12 Impacts Of Wireless Technology On Education Technology brings positive or negative impacts depending on how and for what purpose it’s being used. Positive Effects of Wireless Technology on Education Talking in a positive sense, the impact of wireless technology on education has been phenomenal. Using wireless internet and digital computers as en effective medium to establish communication between schools, teachers, students and parents; educational institutes have been able to handle many issues that were previously not handled with ease due to geographical limitations or lack of adequate training technologies. Enhanced Teaching and Learning Technological developments like digital cameras, projectors, mind training software, computers, PowerPoint presentations, 3D visualization tools; all these have become great sources for teachers to help students grasp a concept easily, as learning has become fun and enjoyable for students. They’re able to participate more in the classroom and even teachers get a chance to make their classes more interactive and interesting. The importance of wireless  technology in schools can be understood from the fact that it empowers the educational system and produces better students. Reduced Drop Out Rates Technology has also contributed to the decrease in dropout rates, improvement in student attendance and enhancement in their learning abilities. IMPACTS OF WIRELESS TECHNOLOGIES 13 Confidence Booster Students being exposed to wireless technological wonders like digital computers and mobile phones, WI-FI internet and learning to operate. This helps them create their own special world and this gives them a feeling of being special. This makes them believe that they stand strong in global competition. Increased Cooperation Amongst Peers A majority of teachers have stated a very surprising fact that introducing wireless technologies in classroom has increased peer to peer interaction. Many students who’re comfortable in handling digital computers come out to lend a helping hand to students, who face problems in working on computers or any other wireless device. The importance of technology in the classroom goes beyond computers and Internet. Increased Knowledge Students who sincerely complete their assignments by referring to the surplus of information available on the Internet are able to develop good analytical and research skills. By referring to a large number of resources, a serious student utilizes his or her common sense and judgment skills to choose the best material and use it as an advantage to complete the project. By getting exposed to numerous ideas for their assignments and the creative ways to finish them, students develop excellent research abilities. IMPACTS OF WIRELESS TECHNOLOGIES 14 No Geographical Limitations Wireless technologies have made it possible for the adoption of online degree programs offered both locally and  internationally. Students don’t have to be present physically in the classroom to acquire degree. Distance learning and online education has become an integral part of the education system nowadays. These online courses can be of great advantage to those students who are far away from these institutions of higher learning. Negative Effects of Technology on Education Poor Teacher – Student Relationship Wireless technologies don’t encourage strong teacher-student relationship. Students using wireless technologies tend to behave badly towards their teachers especially when it comes to communication since there are not one on one. Teacher – student interaction is something that is vital to understand intricate topics. The trend of blackboards wherein, teachers post online notes, lectures, assignments and other information has cultivated the habit of skipping college lectures amongst students. The use of the internet has made students disorganized and impatient. A lot of copying and pasting of information is done so that they can finish their assignment. Use of the school’s library is no longer relevant as searching for information from books or even online library facilities seems to be an overwhelming task for students. Its been observed that students are not productively utilizing technology for their growth. Students also don’t seek the teacher’s advice on difficult questions or about a difficult subject. IMPACTS OF WIRELESS TECHNOLOGIES 15 Increasing Incidents of Cheating Wireless technological developments like graphing calculators, high tech mobile phones, high tech digital watches, mini cameras and similar equipment have become great sources to cheat in exams. It has now become easier for students to write formulas and notes on graphing calculators, with least chances of being caught. Lack of Focus Short Message Service (SMS) or text messaging has become a favorite pastime of many students. Students are seen playing with their cell phone, iPhones day and night, right from crossing a street, or driving and very often even between lectures. Students being everconnected to the internet world have View as multi-pages

Definition and Usage of the French Word Enchanté

French has long had an influence on the English language. The two languages  share the same  alphabet  and a number of  true cognates. But, the biggest influence of French on the English language may be the number of words—such  as  enchantà ©Ã¢â‚¬â€ that have been passed from the former to the latter tongue. The French word enchantà © is an adjective, but you are likely to use the term to express delight when meeting someone new. Definitions: Enchantà ©Ã‚  vs. Enchant The word  enchantà © in French means enchanted, delighted, overjoyed, smitten, or bewitched. In English, the word enchant means to influence by charms and incantation, to  bewitch, attract, move deeply, or rouse to ecstatic admiration. The similarities in the French and English terms are clear. The spellings are quite similar, but the pronunciations are a bit different. The word enchantà © is pronounced [a(n) sha(n) tay] in French. Not surprisingly, the English word enchant has an origin dating back centuries, having derived from its sister word  enchantà ©Ã‚  in French. Origin of Enchantà ©Ã‚  and Enchant The  Oxford Living Dictionaries  notes that the modern English term enchant actually comes from  Middle English, the language spoken in England from about 1100 to 1500. Enchant is derived from the late Middle English term meaning to put under a spell and delude. The term was originally spelled incant in Middle English, as in an incantation.​ Before that, the English word derived from the French term, enchanter, which in turn originated from the Latin incantare, meaning in   cantere,  to sing.  The French term  enchanter  is the infinitive form of the word, meaning to enchant, to delight, to be overjoyed, or to bewitch. Examples of  Enchantà © To gain a fuller understanding of  enchantà ©, it may be helpful to see how the term is used in French and translated into English. French Sentence(s) English Translation Je suis enchantà © de cette pià ¨ce. I'm delighted by this play. "Voici mon frà ¨re David.""Enchantà ©." "This is my brother David.""Nice to meet you." Cette forà ªt est enchantà ©e. This forest is enchanted. Note how, in the first two examples,  enchantà ©Ã‚  is translated as delighted or nice (as in delighted to meet you). The word, nice by itself translates as  agrà ©able  in French. The word nice only translates as  enchantà ©Ã‚  in the context of expressing delight or enchantment upon meeting someone. Enchantà © in French Literature The notion of enchantment has a firm grounding in French literature.  Ã‚  William C. Carter,  in his book, Marcel Proust: A Life, said that the famous French novelist always sought to enchant his readers: His intently seductive voice is similar to Walt Whitmans, whose sounds and words constantly seem to urge the reader to lie with him and exchange caresses. This brings you back, then, to the original meaning of the term  enchantà ©, meaning to bewitch or cast a spell on, which certainly makes it an alluring term. So, the next time you are searching for just the right word when you meet someone new, use the term  enchantà ©Ã‚  to show your delight at meeting that person or to cast a spell as you draw in your reader or listener.